We are pleased to release MaloneBailey's June 2021 issue of The Crunch, our newsletter highlighting recent accounting, regulatory and tax updates. Please note that the updates provided in this newsletter are not a comprehensive list.

We encourage you to visit the SECFASB and IRS websites for more information as well as a complete list of updated rules, regulations and proposals.  We invite you to contact us should you have any questions about the information provided in this issue.  Please visit our website to review archived versions of this newsletter containing past accounting, regulatory and tax updates.

The MaloneBailey Team
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Featured Podcast

  • Fact or Fiction: Debunking CPA Exam Myths

Recent Accounting & Regulatory Updates

Recent FASB & AICPA Updates


  • FASB Accounting Standards Updates - Accounting Standards Update No. 2021-04 —Earnings Per Share (Topic 260), Debt —Modifications and Extinguishments (Subtopic 470-50), Compensation —Stock Compensation (Topic 718), and Derivatives and Hedging —Contracts in Entity 's Own Equity (Subtopic 815-40): Issuer 's Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (a consensus of the FASB Emerging Issues Task Force) 
  • Exposure Draft - Proposed Accounting Standards Update 2021-002 —Derivatives and Hedging (Topic 815): Fair Value Hedging —Portfolio Layer Method 
  • Annual Financial Reports –GASB Proposes Renaming the Comprehensive Annual Financial Report 
  • Goodwill –FASB Discusses Identifiable Intangible Assets and Subsequent Accounting for Goodwill 
  • Leases –FASB Discusses Leases with Variable Lease Payments 
  • Foreign Exchange Rates –IASB Proposes Amendments on the Effects of Changes in Foreign Exchange Rates 
  • COVID-19 –IASB Extends Support for Lessees Accounting for Covid-19-Related Rent Concessions 
  • IASB Agenda –IFRS Publishes Third Agenda Consultation for Public Comment 
  • Yellow Book –GAO Publishes Technical Updates to the 2018 Revision of the Yellow Book 
  • Not-for-Profit Entities –AICPA Publishes New Edition of Not-for-Profit Entities Audit and Accounting Guide 
  • GAO Professional Standards –GAO Issues Professional Standards Update No. 80
  • GAQC –GAQC Alert No. 426 Published  
  • Sustainability Reporting –IFRS Foundation Publishes Proposed Amendments to Constitution to Accommodate Sustainability Reporting 
  • Construction Contractors –AICPA FinREC Proposes New Construction Contractor Illustrative Financial Statements 

Recent SEC & PCAOB Updates

  • SEC Staff Views: Staff Guidance for Conducting Shareholder Meetings in Light of COVID-19 Concerns
  • SPACs, IPOs and Liability Risk under the Securities Laws, John Coates, Acting Director, Division of Corporation Finance 
  • Release No. 34-91603: Reopening of Comment Period for Universal Proxy 
  • Data and Technology –PCAOB Publishes Spotlight on the PCAOB’s Data and Technology Project 


Tax Updates

  • IRS: IRS, Treasury Announce Families of 88% of Children in the U.S. to Automatically Receive Monthly Payment of Refundable Child Tax Credit

Extra Crunch

  • Nasdaq: Market Makers Newsletter

About MaloneBailey, LLP

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Featured Podcast
Recent FASB & AICPA Updates
FASB Accounting Standards Updates - Accounting Standards Update No. 2021-04 —Earnings Per Share (Topic 260), Debt —Modifications and Extinguishments (Subtopic 470-50), Compensation —Stock Compensation (Topic 718), and Derivatives and Hedging —Contracts in Entity 's Own Equity (Subtopic 815-40): Issuer 's Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (a consensus of the FASB Emerging Issues Task Force)

Summary - The FASB issued an ASU that clarifies an issuer’s accounting for call options, including certain modifications or exchanges of freestanding equity-classified written call options (e.g., warrants) that remain equity classified after modification or exchange.

ASU 2021-04 is based on a consensus of the FASB’s Emerging Issues Task Force (EITF). The ASU provides guidance on how an issuer would measure and recognize the effect of these transactions. Specifically, it provides a principles-based framework to determine whether an issuer should recognize the modification or exchange as an adjustment to equity or an expense.

For more information, click here.

© 2021 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
Exposure Draft - Proposed Accounting Standards Update 2021-002 —Derivatives and Hedging (Topic 815): Fair Value Hedging —Portfolio Layer Method

Summary - The FASB issued a proposed Accounting Standards Update (ASU) intended to better align hedge accounting with an organization’s risk management strategies. Stakeholders are encouraged to review and provide comment on the proposed ASU by July 5, 2021.

In 2017, the FASB issued a new hedging standard to better align the economic results of risk management activities with hedge accounting. The new standard increased transparency around how the results of hedging activities are presented, both on the face of the financial statements and in the footnotes, for investors and analysts when hedge accounting is applied.

One of the major provisions of that standard was the addition of the last-of-layer hedging method. For a closed portfolio of fixed-rate prepayable financial assets or one or more beneficial interests secured by a portfolio of prepayable financial instruments, such as mortgages or mortgaged-backed securities, the last-of-layer method allows an entity to hedge its exposure to fair value changes due to changes in interest rates for a portion of the portfolio that is not expected to be affected by prepayments, defaults, and other events affecting the timing and amount of cash flows.

Since issuing the hedging standard, stakeholders have told the FASB that the ability to elect hedge accounting for a single layer is useful, but hedge accounting could better reflect risk management activities if expanded to allow multiple layers of a single closed portfolio to be hedged under the method.

The proposed ASU would expand the current single-layer model to allow multiple-layer hedges of a single closed portfolio of prepayable financial assets or one or more beneficial interests secured by a portfolio of prepayable financial instruments under the method. To reflect that expansion, the last-of-layer method would be renamed as the portfolio layer method.

Additionally, the proposed ASU would:
  • Clarify eligible hedging instruments in a single-layer strategy;
  • Provide additional guidance on the accounting for and disclosure of fair value hedge basis adjustments that would be applicable to both the current single-layer model and the proposed multiple-layer model; and
  • Indicate how fair value hedge basis adjustments should be considered when determining credit losses for the assets included in the closed portfolio.

For more information, click here.

© 2021 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
Annual Financial Reports –GASB Proposes Renaming the Comprehensive Annual Financial Report

Summary - The Governmental Accounting Standards Board (GASB) has proposed to change the title of the “comprehensive annual financial report” to the “annual comprehensive financial report.” The comment deadline is July 9, 2021.
The proposed name change was prompted by GASB stakeholders raising concerns that the existing acronym for the report, when spoken, sounds like a profoundly offensive term. After seeking input from various stakeholder groups, the GASB added a project to its current technical agenda in December 2020 to address those concerns.

The Exposure Draft (ED), The Annual Comprehensive Financial Report, proposes to eliminate both the financial report name and the offensive acronym from the GASB’s standards, though it is important to note that no changes have been proposed to the structure or content of the report.

Regarding the issuance of the ED, GASB Chair Joel Black said, “When you pronounce the acronym, it is a highly offensive racial slur directed toward Black South Africans. As we and our stakeholders are part of a global community, we do not wish to be offensive to anyone, so we have undertaken the project to address this.” 

For more information, click here.

© 2020 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
Goodwill –FASB Discusses Identifiable Intangible Assets and Subsequent Accounting for Goodwill

Summary - As reported in its “Summary of Board Decisions” publication, the FASB met on April 7, 2021 and discussed the FASB staff’s research and analysis on: (1) subsuming certain identifiable intangible assets in a business combination into goodwill; and (2) factors entities could consider when estimating the useful life of goodwill if they choose to deviate from the default period and how such factors might affect the specifics of a potential cap on the amortization period.

The FASB directed its staff to perform additional research and outreach related to:
  • Users’ perspectives on what types of intangible assets provide decision-useful information. The FASB is expected to use the results from users in future discussions on whether certain identifiable intangible assets should be subsumed into goodwill as well as whether certain intangible assets should be recognized separately from goodwill.
  • Certain factors that may be used to estimate the useful life of goodwill, including management’s estimated payback period.

For more information, click here.

© 2021 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
Leases –FASB Discusses Leases with Variable Lease Payments

Summary - As reported in its “Summary of Board Decisions” publication, the FASB met on April 14, 2021 and completed its redeliberations on the issue of sales-type leases with variable lease payments in the proposed Accounting Standards Update, Leases (Topic 842): Targeted Improvements.

The FASB decided that a lessor should classify a lease with variable lease payments that do not depend on an index or a rate as an operating lease at lease commencement if:
  • The lease would have been classified as a sales-type lease or direct financing lease in accordance with the classification criteria in paragraphs 842-10-25-2 and 25-3, respectively.
  • The lessor would have recognized a selling loss at lease commencement.

For more information, click here.

© 2021 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
Foreign Exchange Rates –IASB Proposes Amendments on the Effects of Changes in Foreign Exchange Rates

Summary - The International Accounting Standards Board (IASB) has published the Exposure Draft, Lack of Exchangeability – Proposed Amendments to IAS 21. The Exposure Draft proposes amendments to International Accounting Standard (IAS) 21, The Effects of Changes in Foreign Exchange Rates, to help companies determine whether a currency can be exchanged into another currency and what accounting to apply if the currency cannot be exchanged. The comment deadline is September 1, 2021.

IAS 21 sets out the exchange rate a company uses when it reports foreign currency transactions or a foreign operation’s results in a different currency. However, IAS 21 does not set out the exchange rate to use when there is no observable exchange rate the company can use, such as when a currency cannot be converted into a foreign currency. The IASB’s proposed amendments to IAS 21 would help companies identify whether this situation applies to them and the accounting to apply when it does.

The IASB expects that the amendments in the Exposure Draft, if adopted as proposed, would improve the usefulness of the information provided to investors by requiring a consistent approach to determining whether a currency is exchangeable into another currency and, when it is not, determining the exchange rate to use and the disclosures to provide.

The IASB has published a webcast to accompany the Exposure Draft. The webcast provides an overview of the Exposure Draft and answers some commonly asked questions. 

For more information, click here.

© 2021 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
COVID-19 –IASB Extends Support for Lessees Accounting for Covid-19-Related Rent Concessions

Summary - The IASB has extended by one year, the application period of the practical expedient in IFRS 16 Leases to help lessees accounting for covid-19-related rent concessions.

In response to calls from stakeholders and because the covid-19 pandemic is still at its height, the IASB has extended the relief by one year to cover rent concessions that reduce only lease payments due on or before June 30, 2022.

The original amendment was issued in May 2020 to make it easier for lessees to account for covid-19-related rent concessions, such as rent holidays and temporary rent reductions, while continuing to provide useful information about their leases to investors.
The amendment is effective for annual reporting periods beginning on or after April 1, 2021.
 
For more information, click here.

© 2021 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
IASB Agenda –IFRS Publishes Third Agenda Consultation for Public Comment

Summary - The IASB has published for public comment a Request for Comment, Third Agenda Consultation. This document seeks input on the IASB’s activities and agenda. The objective of this agenda consultation is to gather views on:

  • The strategic direction and balance of the IASB’s activities;
  • The criteria for assessing the priority of financial reporting issues that could be added to the work plan; and
  • New financial reporting issues that could be given priority in the IASB’s work plan.

Comments are requested by September 27, 2021.

For more information, click here.

© 2021 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
Yellow Book –GAO Publishes Technical Updates to the 2018 Revision of the Yellow Book

Summary - The U.S. Government Accountability Office (GAO) has issued technical updates to the 2018 Revision of Generally Accepted Government Auditing Standards (GAGAS), also known as the “Yellow Book.”

The Yellow Book provides standards and guidance for auditors and audit organizations. It outlines the requirements for audit reports, professional qualifications for auditors, and audit organization quality control. Auditors of federal, state, and local government programs use these standards to perform their audits and produce their reports.

The GAO first issued the Yellow Book in 1972. The GAO issued a major revision of the Yellow Book in 2018. The 2018 amendments modernized GAGAS and covered developments in the auditing, accountability, and financial management professions since the previous Revision made in 2011.

The GAO set out the 2021 technical updates and the original 2018 Revision in a side by side comparison table on pages i. and ii. in front of the Contents page of the Yellow Book.
In addition to the Technical Update April 2021, the GAO issued accessible text of the same document.

Revision Process
Yellow Book revisions undergo an extensive process, including public comments and input from the Comptroller General's Advisory Council on Government Auditing Standards. GAO considers these comments and input in finalizing revisions to the standards.
Effective Date
The 2018 revision of the Yellow Book is effective for financial audits, attestation engagements, and reviews of financial statements for periods ending on or after June 30, 2020, and for performance audits beginning on or after July 1, 2019. Early implementation is not permitted.

The amendments included in the 2018 Revision of the Yellow Book, Technical Update April 2021, are effective upon issuance. 

For more information, click here.

© 2021 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
Not-for-Profit Entities –AICPA Publishes New Edition of Not-for-Profit Entities Audit and Accounting Guide

Summary - The AICPA has published a new edition of its Audit and Accounting Guide, Not-for-Profit Entities. This new edition has been developed by the AICPA Not-for-Profit Entities Expert Panel and Guide Task Force to assist practitioners in performing and reporting on their audit engagements and to assist management of not-for-profit entities in the preparation of their financial statements in conformity with U.S. generally accepted accounting principles.

This edition of the guide has been modified by AICPA staff to include certain changes necessary due to the issuance of authoritative guidance since the guide was originally issued (March 1, 2013, edition) and other revisions as deemed appropriate. Relevant guidance issued through March 1, 2021, has been considered in the development of this edition of the guide. 

For more information, click here.

© 2021 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
GAO Professional Standards –GAO Issues Professional Standards Update No. 80

Summary - The Government Accountability Office (GAO) has published Professional Standards Update (PSU) No. 80 covering standards published from January through March 2021.

PSUs provide brief summaries of recently issued standards of major auditing and accounting standard setting bodies, including, among others, the GAO, the FASB, GASB, AICPA, and PCAOB. These updates alert users to changes in professional standards. Auditors may use the GAO’s Generally Accepted Governmental Auditing Standards (Yellow Book) in connection with professional standards issued by the GAO and other authoritative bodies.

PSUs inform Yellow Book users of important changes to professional requirements and highlight some key points of recent standards. They do not establish new professional standards, reflect GAO official views on these requirements, nor provide a complete summary of the standards.

The content in PSU 80 is divided into three sections:
  • Section I, which identifies selected standards and guidance coming into effect for the following periods for: (a) audits of financial statements for periods ending on or after January 1, 2021, through December 31, 2021; (b) attestation reports dated on or after January 1, 2021, through December 31, 2021; and (c) accounting standards for reporting periods beginning on or after October 15, 2019, through April 1, 2021;
  • Section II, which identifies selected standards and guidance that would have been in effect for the period covered by PSU No. 80 but were deferred, including standards and guidance that would have been relevant for: (a) audits of financial statements for periods ending January 1, 2021, through December 31,2021, and (b) attest engagements with reports dated on or after January 1, 2021, through December 31,2021; and
  • Section III, which identifies selected standards and guidance that were issued from January 2021 through March 2021.

Users should refer to the original, authoritative standards for details on those standards and for purposes of implementing them. 

For more information, click here.

© 2021 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
GAQC –GAQC Alert No. 426 Published

Summary - The AICPA’s Governmental Audit Quality Center (GAQC) has published Alert No. 426. Topics discussed in this alert include:
  • A new guide issued by the U.S. Department of Education (ED) containing requirements and guidance for compliance attestation engagements of proprietary schools expending Higher Education Emergency Relief Fund (HEERF) grants;
  • A recent report issued by the Government Accountability Office (GAO) related to COVID-19 funding that addresses single audits and federal agency shortfalls;
  • An update made by GAO to Government Auditing Standards (also referred to as the Yellow Book); and
  • Updated frequently asked questions (FAQs) for the Provider Relief Fund (PRF) released by the U.S. Department of Health and Human Services (HHS) and updated FAQs issued by the U.S. Department of the Treasury (Treasury) for the Emergency Rental Assistance (ERA) Program. 

For more information, click here.

© 2021 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
Sustainability Reporting –IFRS Foundation Publishes Proposed Amendments to Constitution to Accommodate Sustainability Reporting

Summary - The IFRS Foundation has published for public comment Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards. This document seeks feedback from stakeholders on proposed changes to the foundation’s constitution to accommodate sustainability reporting.

Comments on this proposal are due July 29, 2021.

For more information, click here.

© 2021 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
Construction Contractors –AICPA FinREC Proposes New Construction Contractor Illustrative Financial Statements

Summary - The AICPA’s Financial Reporting Executive Committee (FinREC) has published a working draft of an Exposure Draft of new illustrative financial statements. The working draft, “Construction Contractors Revised Sample Financial Statements,” includes proposed guidance for implementing FASB ASC Topics 606, Revenue from Contracts with Customers, and 842, Leases. The deadline for providing feedback on the working draft is July 12, 2021.

The working draft provides revenue recognition guidance that will be included as Appendix H in the AICPA Audit and Accounting Guide (AAG): Construction Contractors. The sample financial statements are of a nonpublic company construction contractor. The working draft notes that the proposed sample financials in Appendix H provide nonauthoritative guidance and will be included in the AAG for illustrative and informational purposes only. The proposed guidance is not intended to establish reporting requirements.

These sample financial statements “illustrate presentation for a non-public contractor that has adopted the guidance in FASB . . . ASC 606, . . . and due to effective dates has not adopted FASB ASC 842, Leases, and 326-20, Financial Instruments – Credit Losses.” The working draft also advises “[c]ontractors that are public business entities and those nonpublic business entities who have adopted ASC Topic 842 or Subtopic 326-20 . . . [to] consider other applicable guidance” as well. 

For more information, click here.

© 2021 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
Recent SEC & PCAOB Updates
SEC Staff Views: Staff Guidance for Conducting Shareholder Meetings in Light of COVID-19 Concerns

Summary - The staff in the SEC’s Division of Corporation Finance (Corp Fin) has issued an update to its guidance in Staff Guidance for Conducting Shareholder Meetings in Light of COVID-19 Concerns.

Corp Fin has provided guidance on presentation of shareholder proposals under Exchange Act Rule 14a-8(h) in light of COVID-19.

For more information, click here.

© 2021 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
SPACs, IPOs and Liability Risk under the Securities Laws, John Coates, Acting Director, Division of Corporation Finance

Summary - John Coates, Acting Director of the SEC’s Division of Corporation Finance (Corp Fin) has issued a statement expanding on recent guidance by SEC Acting Chief Accountant Paul Munter and the Corp Fin staff. Munter’s original guidance highlighted a number of important financial reporting considerations for Special Purpose Acquisition Companies (SPACs), including highlighting challenges associated with the accounting for complex financial instruments that may be common in SPACs. Additionally, the Corp Fin staff also issued a recent statement highlighting key filing considerations for SPACs.

Coates indicates that Corp Fin “recently evaluated fact patterns relating to the accounting for warrants issued in connection with a SPAC’s formation and initial registered offering. While the specific terms of such warrants can vary, we understand that certain features of warrants issued in SPAC transactions may be common across many entities. We are issuing this statement to highlight the potential accounting implications of certain terms that may be common in warrants included in SPAC transactions and to discuss the financial reporting considerations that apply if a registrant and its auditors determine there is an error in any previously-filed financial statements.”

Coates guidance covers the following topics:
  • Indexation;
  • Tender offer provisions; and
  • Registrant filing considerations.

For more information, click here.

© 2021 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
Release No. 34-91603: Reopening of Comment Period for Universal Proxy

Summary - The SEC is reopening the comment period for its proposal to require the use of universal proxy cards in all nonexempt solicitations in connection with contested elections of directors. The proposed rules were set forth in a release published in the Federal Register on November 10, 2016 (Release No. 34-79164), and the related comment period ended on January 9, 2017.

The reopening of this comment period is intended to allow interested persons further opportunity to analyze and comment upon the proposed rules in light of developments since their publication, including developments in corporate governance matters affecting funds.

Comments are requested. 

For more information, click here.

© 2021 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
Data and Technology –PCAOB Publishes Spotlight on the PCAOB’s Data and Technology Project

Summary - The PCAOB has published a new Spotlight publication, Data and Technology Research Project Update-May 2021. The PCAOB indicates that advancements in technology “continue to affect the nature, timing, and preparation of financial information, including preparers’ controls around financial information, and the planning and performance of audits. The Board's strategic plan highlights the need to anticipate and respond to these advancements and their corresponding opportunities and risks.”

The PCAOB's Office of the Chief Auditor established a research project on data and technology to assess whether there is a need for guidance, changes to PCAOB standards, or other regulatory actions. The PCAOB has issued this Spotlight to provide transparency into our research project and share insights from our research and outreach activities during 2020. 

For more information, click here.

© 2021 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
Tax Updates
IRS, Treasury Announce Families of 88% of Children in the U.S. to Automatically Receive Monthly Payment of Refundable Child Tax Credit
Written by the IRS and available here.

The Internal Revenue Service and the U.S. Department of the Treasury announced that the first monthly payment of the expanded and newly-advanceable Child Tax Credit (CTC) from the American Rescue Plan will be made on July 15. Roughly 39 million households—covering 88% of children in the United States—are slated to begin receiving monthly payments without any further action required.

IRS and Treasury also announced the increased CTC payments will be made on the 15th of each month unless the 15th falls on a weekend or holiday. Families who receive the credit by direct deposit can plan their budgets around receipt of the benefit. Eligible families will receive a payment of up to $300 per month for each child under age 6 and up to $250 per month for each child age 6 and above. 

The American Rescue Plan increased the maximum Child Tax Credit in 2021 to $3,600 for children under the age of 6 and to $3,000 per child for children between ages 6 and 17. The American Rescue Plan is projected to lift more than five million children out of poverty this year, cutting child poverty by more than half.

Households covering more than 65 million children will receive the monthly CTC payments through direct deposit, paper check, or debit cards, and IRS and Treasury are committed to maximizing the use of direct deposit to ensure fast and secure delivery. While most taxpayers will not be required to take any action to receive their payments, Treasury and the IRS will continue outreach efforts with partner organizations over the coming months to make more families aware of their eligibility.

Today’s announcement represents the latest collaboration between the IRS and Bureau of the Fiscal Service—and between Treasury and the White House American Rescue Plan Implementation Team—to ensure help quickly reaches Americans in need as they recover from the COVID-19 pandemic. Since March 12, the IRS has also distributed approximately 165 million Economic Impact Payments with a value of approximately $388 billion as a part of the American Rescue Plan. 

Additional information for taxpayers on how they can access the Child Tax Credit will be available soon on at IRS.gov/childtaxcredit2021.

If you would like additional information, please feel free to contact our Senior Tax Manager, Nicole Zhao.
Extra Crunch
Nasdaq: Market Maker Newsletter

Summary - The Market Maker Newsletter is a resource provided by Nasdaq that is authored by Nasdaq Chief Economic Phil Mackintosh that according to the Nasdaq website, "examine[s] the biggest influences disrupting and driving the global markets — from industry-shaping technology and trends to evolving policies, market-moving IPOs and beyond." In addition, " Market Makers provides deep insights and analysis on the transformative forces shaping the global economy, delivered every Thursday."

For more information and to subscribe, click here.

© 2021 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Our staff encounters the same structured approach as one of the larger, national firms but enjoys swifter career mobility against the backdrop of ongoing training and professional development programs, an extensive orientation process, the ability to participate on a training committee and take part in established mentoring and buddy programs.

We offer unique opportunities:
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For more information or to submit your resume, please contact Shelby Stevens from our Human Resources department at sstevens@malonebailey.com.

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