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AAFCPAs Announcements

Posted By Administration, Monday, July 18, 2016


AAFCPAs, Westborough/Boston/Wellesley, MA announced that:

  • Amber Aubin, Daniel Cahill, Patrick Coakley, Nicholas Foresti, David Gravel, David Mercer, Sheng Wu, and Maggie You have been promoted to Supervisor.
  • Sabrina Bleakney, Morgan Buckley, Ryan DeCinto, Taylor Ezold, CJ Gheringhelli, Tom Haggerty, Pauline Legor, Matthew Murphy, Leanne Precopio, Jared White, and Elizabeth Wright have been promoted to Senior.
  • James Carlise, Grace Carter, Colleen Cavalier, Tiffany Coulam, Allison Cree, Anna Degtyareva, David Eidle, Jr, Allison Graham, Jennifer L'Heureux, Rachel McClain, Kasey Moran, Sandy Tarasiak, and Cody Wopschall have been promoted to Semi-Senior.



  • AAFCPAs, Westborough/Boston/Wellesley, MA announced that:
  • Managing Director Davide Villani, CPA joined a panel of IRS and DOL professionals providing guidance on 401(k) and 403(b) retirement plan compliance at an event hosted by Mayflower Advisors LLC and MA Jump$tart Coalition.
  • Partner James Jumes presented at the IAPA International European Conference in Vienna on SOC Reporting
  • Partner John Buckley presented a Fraud Risk Assessment Workshop at the Institute for Nonprofit Management & Leadership (INML)
  • Partner Jeffrey Mead, CPA, CGMA will present an educational workshop for the benefit of accounting academia at the American Accounting Association (AAA) 2016 Northeast Region Meeting in October 2016. 



  • Donna Angelico, Director of Talent Management, and her team, The Treasured Chests, were one of Boston’s top fundraising teams this year in the AVON 39 challenge!  They have raised an impressive $104,219.99 to date through the Avon Walk!
  • AAFCPAs participated in the 2016 Thousand for Thousand campaign by ALS ONE to help fund a cure and treatment for ALS.
  • Partnering with Habitat for Humanity MetroWest/Greater Worcester (HFH MWGW), Tracy Howell, Lauren Duplin, Kristen Dubois, Aileen Wilson, and Allison Cree volunteered on a new affordable housing project as part of the Massachusetts Society of CPAs Day of Service.  Matthew Boyle, Kerrie Gondola, Norma Mendilian, David Consigli, Brendan Lawrence, Tiffany Coulam, and Jeanie Gorlovsky-Schepp volunteered their time performing kitchen preparation at the Pine Street Inn homeless shelter.


  • How Brexit May Impact Your Investments - AAFCPAs Wealth Management suggests that you meet with your wealth advisor to discuss your investment strategy. Read More >>
  • Mass Murder May Lead to Charity Scams and Identity Theft - AAFCPAs reminds clients that identity thieves work year-round, but often take advantage of emotional appeals or disasters in the news. Read More >>
  • 10 Things I Know About Diversity - Carla McCall, Co-Managing Partner, CPA, CGMA "Entrepreneurs emerge from every culture. To work with them, your team needs to understand where they're coming from (literally)". Read More >>
  • How to Plan for the Future - Carla McCall, Co-Managing Partner, CPA, CGMA “To plan for what is ahead, you need to see where the change is coming from and where your business is pointed.” Read More >>

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Ready to Rehire? How to Bring Back Former Employees

Posted By Administration, Monday, June 20, 2016

Would you rehire a former employee? If so, you’re not alone: A recent Accountemps survey found that 98 percent of human resources managers would welcome back a worker who had left the company on good terms.


Sometimes called “boomerang employees,” rehired workers come with plenty of benefits. They already understand the company and they don’t need as much hand-holding. Also, you’re familiar with their talents, skill set, personality and corporate fit, minimizing your chances of making a costly bad hire. In fact, boomerang employees can be such an asset that some managers and HR departments choose to keep in contact with their “alumni” as a way to recruit passively.

Here are some questions to ask yourself when you’re considering hiring boomerang employees, along with a few tips for integrating them back into the office:

When to rehire


Of course, you wouldn’t rehire former workers who left on bad terms. But it’s not always the right move to ask top performers to come back, either. Here are a few things to think about when former employees want to return:

  • Why did the person resign from your company in the first place? If the employee left to take a higher-level position elsewhere, then rehiring him for an even more senior role could be a smart move — he’ll likely have valuable new skills and experience to bring to the job. The same is true if the employee stepped down to further his education or attain a new certification. . Also, if you reluctantly let someone go during downsizing, it’s wise to consider a rehire during a boom period.

However, if the employee resigned because he was dissatisfied with an aspect of the job

— the salary, benefits package, management, coworkers or company culture, for example

— and the situation has not changed, it’s probably not wise to rehire him. There’s a good chance he’ll soon find himself unhappy on the job again.

  • Do you need someone to step in right away? Rehiring former employees can be useful when you have a time-sensitive assignment or need to replace a departing worker as soon as possible. They’re a known entity, so you don’t have to spend time checking their references or doing multiple rounds of interviews.
  • What does your current team say? When you’re considering a rehire, reach out to the employees who worked closely with the person the first time around. They may have insights into the person’s skills and fit for the workplace environment that you weren’t aware of.


How to approach rehiring


Even though boomerang employees can be great additions to your staff, there are right and wrong ways to rehire someone. Keep these do’s and don’ts in mind:

  • DO meet with other candidates. Even if you think the former worker is the ideal person for the open position, it never hurts to interview other candidates, as well. There might be one who’s an even better fit for the job, or one who’d make a good candidate for another open position at your company.
  • DON’T skip the formal interview. People change. A former employee may have new professional goals or constraints that prevent him from fulfilling certain job duties, such as traveling or working the occasional late night. Also, if a boomerang employee has been gone a long time, his skills may not be as sharp. Use the interview process to dig deeper, especially if the person is applying for a role that’s different from the one he previously held.
  • DO clarify expectations. A returning employee may have preconceptions about the role she’s applying for, based on what it was like when she used to be on staff. If the job duties have evolved or new skills are required, make sure to explain that.
  • DON’T forget about other options. There are many types of work arrangements. If you can’t offer the former employee a full-time position, consider using her talents as a part-time worker, contractor or project professional.
  • DO keep the door open. Even if you decide against rehiring a former employee, or the person declines the job offer, stay in touch. You never know when circumstances — or minds — will change.

As with any job candidate, it’s important to weigh the risks and benefits when contemplating a rehire. The opportunity to bring back a former top worker might be welcome, but don’t neglect doing your due diligence before you make the hire.


This article is provided courtesy of Robert Half Management Resources, the premier provider of senior-level accounting, finance and business systems professionals to supplement companies' project and interim staffing needs. The company has more than 145 locations worldwide and offers online job search services at Follow our blog at


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Management Advice: Time For a Career Path Discussion With Your Team?

Posted By Robert Half Management Resources , Monday, May 23, 2016

Do you spend enough time talking to your staff about their career paths? Probably not, according to a recent survey from global staffing firm Robert Half, which found many employees want to spend more time discussing their future. Of the 1,200 accounting and finance professionals polled, 93 percent said they would like to talk about their career path on a regular basis, yet 40 percent said they never have this conversation with their managers. 

The benefits of career path direction
Career planning should be a vital part of any staff retention strategy. Employees are more likely to stay at a company if they feel there is a long-term plan in place for their professional future. Otherwise, they’re liable to take matters into their own hands and look for a job elsewhere. 

As a manager, touch base with your staff on a regular basis to ensure they’re satisfied with their position and career path.

Frequency of career path discussions
Many employers will include career progression as part of an annual review. This may not be enough, though: 48 percent of respondents in the survey said they would like to discuss their career path quarterly or even more frequently. 

So how often should you have a career path talk with staff? There’s no one-size-fits-all schedule, but the answer may be as often as they want to discuss it. 

How to talk about a career path
If you’re among the many managers who have never had a career path discussion with employees, or if you do so irregularly, here are some tips:


  • Uncover goals. Some staff members, especially those at the beginning of their professional journey, need guidance in turning their goals into a tangible career plan. As a manager, ask questions to discover what really motivates them such as: which type of work they are drawn to, if they would be interested in supervisory roles in the future and what weaknesses are holding them back. Work with your employees to define a career path that leads to clear, attainable goals.
  • Help them along the way. When you outline career path objectives, you undertake partial responsibility for helping employees achieve those goals. This means mentorships, training, on-the-job experience and perhaps another degree or certification. If they’re on a management track, professional development can help staff members acquire the leadership skills and general business acumen they’ll need later in their career.
  • Be realistic about opportunities. As with all plans or promises, you shouldn’t make them unless you think you can deliver. It’s best to be transparent and open about the opportunities that will — and will not — be available. For example, if the company won’t be able to offer reimbursement for an MBA, or if there are no senior-level vacancies expected in the next five years, be up front about it. So as to not discourage ambitious accounting professionals, talk about the opportunities you anticipate will become available.
  • Mix formal and informal chats. Even if you and your staff discuss their formal career plan only once a year during performance review time, you can have casual talks more often. Go out for coffee and ask how it’s going and whether they feel they’re on track to meet their goals. Take the time to show you’re interested in their career progression. 

You should never experience turnover due to the lack of career planning. With the cost and time associated with recruiting new finance professionals, as well as the even greater toll of losing top talent, it’s in your best interest to prioritize career path discussions.

This article is provided courtesy of Robert Half Management Resources, the premier provider of senior-level accounting, finance and business systems professionals to supplement companies' project and interim staffing needs. The company has more than 145 locations worldwide and offers online job search services at Follow our blog at  


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Posted By Administration, Wednesday, May 18, 2016

AAFCPAs is an attractive alternative to the Big 4 and National CPA firms. We provide best-value assurance, tax, business consulting, and information technology advisory solutions to nonprofit organizations, commercial companies, wealthy individuals, and estates. Since 1973, AAF’s sincere approach to business and service excellence has attracted discerning clients along with the best and brightest CPA and consulting professionals. AAF donates 10% of its net profits annually to nonprofit organizations. Learn more at:

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Posted By Administration, Wednesday, May 18, 2016

AAFCPAs, Westborough/Boston/Wellesley, MA announced that:

  • Co-Managing Partner Carla McCall was honored with International 2016 ATHENA Leadership Award, and has been appointed as Chair of the Board of the MSCPA;
  • Partner Matthew Troiano, CPA, joined the Board of Directors for Tailored For Success, Inc.;
  • Nonprofit Tax Attorney Josh England, Esq. presented Lawyers Clearinghouse’s Legal Workshop for Nonprofits: Online Fundraising:  Is Your Nonprofit in Compliance;
  • David Consigli, Jr., CPA, ABV, Director of Business Valuations, Presented at Massachusetts Bar Association Event in Boston discussing “Collaborative Law, Case Evaluation, And Hybrids: Designing The Dispute Resolution Process;”
  • Partner James Jumes, MBA, to present at the IAPA International European Conference in Vienna on Service Organization Controls reporting.

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Posted By Administration, Wednesday, May 18, 2016

AAFCPAs, Westborough/Boston/Wellesley, MA announced that:

  • Vassilis Kontoglis and Jenifer LeVine have joined the firm as Business & IT Advisory Services Managers;
  • Rosa DeSousa joined the firm as Resource Manager;
  • Claire Washer joined the firm as Talent Management Coordinator;
  • Julie Arnold has been promoted to Senior Accountant;
  • Marguerite Clifford and Christopher Fennell have been promoted to Semi-Senior Accountant;
  • Amy Quinn has been promoted to Talent Acquisition Specialist.

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The Nonmonetary Perks Workers Want

Posted By Administration, Thursday, April 21, 2016

You realize workers and job seekers appreciate perks, but do you know which ones they value most? A recent Robert Half survey reveals that managers are not quite in sync with their employees. Among the chief financial officers (CFOs) interviewed, 39 percent believe their employees’ top choice would be health and wellness benefits, such as free gym memberships. Office workers, however, prioritize additional vacation days.


However, the two groups are in agreement about one thing: nonmonetary perks are up for negotiation more than they were a year ago, largely thanks to a decline in the national unemployment rate. To recruit, hire and retain the best accounting and finance talent, an employer has to provide the benefits professionals desire the most.

So, which perks are the most in-demand? That depends on your staff. Read on for more about highly regarded benefits and how to discover which ones your workers value most.


Most valued perks 

Remote work arrangements followed vacation days as employees’ most desired perks, with nontraditional work hours not far behind. The take-home message is clear: Employees don’t have enough time, and workplace benefits that can help them achieve a better work-life balance can make a big difference in their job satisfaction.


This is not to say workers don’t appreciate amenities like subsidized gym memberships, free parking and on-site cafeterias. They do. It’s just that if given a choice, your employees probably prefer the gift of more time over more material things.

By introducing more work-life balance perks to your organization, you’re telling workers you realize — and respect — that they have a life outside the office. And the benefit is not all one-sided: Employees who can exercise more control over their schedule tend to have greater loyalty to an employer than those who have to stick to set hours.  


As for extra vacation days, some managers may feel that the company simply can’t afford the disruption and loss of productivity that comes with this nonmonetary perk. However, more PTO (paid time off) can actually lead to a boost in productivity. By taking longer and more frequent vacations, your workers will be refreshed, more creative and ready to tackle tough projects.


Explaining the disconnect 

Why did surveyed CFOs think workers cared about wellness benefits the most when it ranked fourth among employees? Perhaps healthcare is top of mind among executives, what with the Affordable Care Act and its ramifications on health insurance and premiums. It could also be that many employers simply fail to initiate a conversation with their staff regarding the benefits they truly want. Likewise, workers are often reluctant to speak up about their workplace wish lists.


Which perks do my employees want? 

There’s no need to be a mind reader. Here are some easy and efficient ways to discover which nonmonetary perks your staff value and which ones they could do without.


  • Via an anonymous internal survey, ask employees to rank specific perks. Be sure to give them space to add their own suggestions and comments. SurveyMonkey and Google Forms are two online questionnaire tools that are free and easy to use.


  • During performance reviews, talk to each worker about which current perks they like and, if they could ask for any nonwage benefit, what that would be. Use this approach especially with top performers you cannot afford to lose.


  • Don’t forget prospective employees. In job postings and other recruitment efforts, publicize your company’s nonmonetary perks. Bring them up again during interviews, this time adding specifics. When weighing competing job offers, top candidates may lean toward compensation packages that include flextime, telecommuting options and generous vacation days.

Make this an ongoing discussion. Your employees’ wants and needs change over time, as do your company’s resources.


Nonmonetary perks are an important but sometimes overlooked part of a company’s recruitment and retention efforts. In an improving hiring market, it’s more important than ever to be proactive with the in-demand benefits that entice and satisfy top accounting professionals.

This article is provided courtesy of Robert Half Management Resources, the premier provider of senior-level accounting, finance and business systems professionals to supplement companies' project and interim staffing needs. The company has more than 145 locations worldwide and offers online job search services at Follow our blog at



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Corporate Culture Matters: Assessing if a Candidate Has the Right Personality for Your Team

Posted By Administration, Wednesday, March 23, 2016

With the limited number of skilled accountants on the job market, many managers know all too well the difficulty of finding candidates with the right mix of skills and experience needed for filling open positions. One criteria you’ll want to be certain to examine when making a hiring decision is a candidate’s fit with your corporate culture.

New employees who lack a few technical skills can be trained. It’s much harder, however, to teach them how to fit in with their new colleagues and office environment. Bad hires not only cost your organization time and money, they can also bring down employee morale and productivity. 

As you evaluate candidates, one of the many things you should look for is whether they’ll fit in with your corporate culture and thrive as full-time employees. Here are four tips for finding the right personality type for your team.

1. Ask the right questions. There are the standard questions: “Why do you want to work here?” and “Tell me about yourself.” Those aren’t bad, but you need more information. Asking more targeted questions will give you a glimpse into a candidate’s work behavior such as how they relate to coworkers and react under pressure, and whether they have the determination and professional demeanor to thrive in your company culture. 

As an example, you could ask, “Why did you leave your last employer?” If they start badmouthing their boss or colleagues, it may be a sign that they’re not good at collaborating or resolving petty workplace conflicts and might not be a good fit with your corporate culture. Here are a few other interview questions that dig deeper:


  • What did you like best/least about your previous position?
  • Tell me about a time when you disagreed with a colleague’s approach to a problem. How did you handle the situation?
  • If you could have any job in the world, what would it be? Why?
  • Describe an instance in which you had to think on your feet. Were you satisfied with the result?
  • What aspects of our company’s corporate culture do you find attractive? 
  • What qualities do you prize in coworkers, and why? 

    2. Check references. This is an important step some managers skip in their eagerness to land skilled finance professionals quickly, especially when they look great on paper and impress you with their interview answers. But disregard reference checks at your own risk. Unlike a resume or interview, references give you independent and objective insights into a candidate’s honesty, work ethic and interpersonal skills. Before you make the job offer, do your company and staff the favor of making a few phone calls to verify that what you see is what you’ll actually get.

    3. Mix and mingle with candidates. To better gauge a potential new hire’s personality and fit with your corporate culture, consider meeting outside the office with a few of your team members. Informal settings such as industry mixers and casual gatherings are ideal opportunities to evaluate candidates when they’re not “performing” in the spotlight. It’ll also give your team the opportunity to chime in on your decision. After the gathering, ask one or two team members whether they think the candidate will work well in your corporate culture. 

    4. Conduct a “working interview.” Sometimes the decision will warrant a longer evaluation. In fact, 34 percent of chief financial officers who responded to a recent Robert Half survey said they gained the greatest insight into a candidate’s corporate culture fit by having them work on a temporary basis initially. A temp-to-hire strategy allows you to observe a candidate’s workplace fit in real time and is less risky than bringing on a full-time finance worker after only a few interactions in a somewhat artificial environment. 

    To get the most out of this approach, give these provisional employees challenging assignments so you can see whether they can keep up with the team. Be sure to treat them as you would any full-time worker so they’re comfortable enough to show their true selves. 

    Unlike college degrees or finance certifications, which are easy to check off, determining whether a new hire will fit in with your corporate culture is more challenging to assess. That’s why even though it takes more effort, a thorough and extended evaluation is a wise investment of your time.

    This article is provided courtesy of Robert Half Management Resources, the premier provider of senior-level accounting, finance and business systems professionals to supplement companies' project and interim staffing needs. The company has more than 150 locations worldwide and offers online job search services at Follow our blog at  

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Tags:  hire  interviews  questions  temp 

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Stock Compensation, Accounting for Share-Based Payments

Posted By AAFCPAs, Thursday, March 10, 2016



Many entities compensate their employees, not by “cash salary,” but rather by using equity awards, commonly in the form of what is referred to as “stock compensation.” The amendments in Accounting Standards Update 2014-12 – Compensation – Stock Compensation (Topic 718), apply to all reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance target that affects vesting could be achieved after the requisite service period.

Entities commonly issue share-based payment awards to employees requiring a specific performance target be achieved in order for the employee to become eligible to vest in the awards. Examples of typical performance targets include: an entity attaining a specified profitability metric, or the entity selling shares in an initial public offering (IPO). Generally, awards with performance targets also require the employee to render services until the performance target is achieved. In some cases, however, the terms of an award may provide that the performance target could be achieved AFTER the employee completes the requisite service period. The requisite service period is the period during which an employee is required to provide service in exchange for an award. Current U.S. generally accepted accounting principles (U.S. GAAP) does not contain explicit guidance on how to account for those types of share-based payments.

The amendments in ASU 2014-12 require that a performance target that affects vesting, and that could be achieved after the requisite service period, be treated as a performance condition. Compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved, and should represent the compensation cost attributable to the period (or periods) for which the requisite service already has been rendered. If the performance target becomes probable of being achieved before the end of the requisite service period, the remaining unrecognized compensation cost for which requisite service has not yet been rendered should be recognized prospectively over the remaining requisite service period.

The total amount of compensation cost recognized during and after the requisite service period should reflect the number of awards that are expected to vest, and should be adjusted to reflect those awards that ultimately vest. The requisite service period ends when the employee can cease rendering service and still be eligible to vest in the award if the performance target is achieved. The stated vesting period [which includes the period in which the performance target could be achieved] may differ from the requisite service period.

ASU 2014-12 does not change existing U.S. GAAP that requires the performance condition to be substantive in order to be relevant to the accounting treatment. Also, a substantive performance condition that is uncertain, such as an IPO, may result in no compensation cost being recognized during the requisite service period.

AAFCPAs recommends that companies evaluate adding liquidity events as performance conditions to share-based payment arrangements as a result of this clarification.

What are the Effective Dates?

The amendments in ASU 2014-12 are effective for annual periods beginning after December 15, 2015. Earlier adoption is permitted.

Entities may apply the amendments in ASU 2014-12 either:

Prospectively to all awards granted or modified after the effective date; or
Retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements, and to all new or modified awards thereafter.
If you have any questions about accounting for shared-based payments, please contact your AAFCPA partner, or Jeffrey Mead, CPA, CGMA, Partner at 774.512.4143,

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How to Ask for a Raise with Confidence

Posted By Administration, Wednesday, February 24, 2016

How to Ask for a Raise with Confidence

Would you rather endure a root canal than approach your boss about a raise? According to a study from global staffing firm Robert Half, the idea of asking for a pay bump causes workers so much anxiety that some would prefer to do almost anything else — even if they believe they deserve more money. Their angst may well be because they don’t know how to ask for a raise.

Employer confidence versus self-confidence
Eighty-nine percent of U.S. workers surveyed for the study believe they deserve a raise, yet only 54 percent are planning to ask for one. Just look at the list of unpleasant things they’d rather do instead:

Clean the house (32 percent)
Look for a new job (13 percent)
Get a root canal (7 percent)
Get audited by the IRS (6 percent)

In fact, respondents were more certain of themselves when handling other nerve-wracking tasks, such as speaking in public (66 percent) or negotiating salary for a new job (61 percent). 

Why the cold feet? It’s not because they feel uncertain about the economy: Eight out of 10 respondents feel secure about the stability of their company, and 65 percent feel more confident in their job prospects compared to a year ago. They also know their worth in the market, as 79 percent have consulted a third-party salary resource at least once in the past year.

It could be that they simply don’t know how to ask for a raise, as this is not something that professionals do regularly. Also, people naturally shy away from the possibility of being turned down, which could easily happen if they request more money. In the case of a rejection, 30 percent said they would ask again during their next performance review, while 24 percent would request more perks. Two in 10 (19 percent) would feel so dejected that they’d look for a new job. 

How to ask for a raise
The truth is, now is the time to ask for a raise or promotion. In today’s competitive hiring environment, where accounting and finance salaries are growing each year, CFOs are very concerned about keeping top talent from leaving. Among CFOs surveyed, the top two methods of retaining workers as the economy improves are handing out promotions (63 percent) and raising salaries (52 percent).

Ready to take the leap? Here are a few tips on how to ask for a raise:

Give quantified reasons. Your boss will want to know why you deserve a raise, and your rationale will have more of an impact if it includes facts and numbers. How many hours did you save your team during the enterprise resource planning implementation? By what percentage did you reduce processing time in the last quarter? Before you sit down with your manager, compile a list of figures.

Know what you’re worth. This is arguably the most important tip on how to ask for a raise. The most recent Robert Half Salary Guide for Accounting and Finance and Salary Calculator are invaluable tools when it comes to benchmarking the salary for your position and city. If your request is outside of a reasonable range, your chances of being turned down are greater. Ask for too little, and you’ll leave money on the table.

Schedule the discussion for an appropriate time. Keep in mind the firm’s calendar and your manager’s schedule. Year-end closing and the end of tax season are busy times — not ideal for talks about promotions and pay increases. But don’t wait until right before the holidays or your supervisor’s two-week summer vacation. Ideal moments are after a quick, clean close or when the company exceeds a quarterly or annual goal.

Be persistent (within reason). If your employer says no or not now, try negotiating for non-wage perks, such as extra vacation days or working from home once or twice a week. Also, don’t forget to ask what you would need to do to earn a raise in the future. Your boss will appreciate your professional drive, and you’ll know what skills to work on.

You may think you don’t know how to ask for a raise, but you do. As with anything, you’ll increase your chances of success when you do your research, practice your pitch and project a picture of confidence. 

This article is provided courtesy of Robert Half Management Resources, the premier provider of senior-level accounting, finance and business systems professionals to supplement companies' project and interim staffing needs. The company has more than 150 locations worldwide and offers online job search services at Follow our blog at  

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