It’s a truism that the young shall inherit the earth: at some point, the generations that currently operate things will hand over the levers of our world to the representatives of the future. In all fields — politics, government, technology, science, and yes, accounting — these inheritors are expected to be as good as, if not better than, those currently in charge. In the accounting profession, there has been talk of generational differences, of how today’s young are more concerned with balance in their lives than with the types of achievement registered by previous generations. But is this true? Our investigation suggests not: many young accountants are as driven as current and past generations and are just as interested in accomplishing great things.\nWe sent writer Mary Teresa Bitti to find outstanding accountants under 40 from around the country. We have condensed her search into the photo essay On the Move. We find Tim Deacon, 36, who is executive vice-president and CFO, investment division, of Manulife Financial, responsible for $640 billion in assets under management. We profile Nicole Barry, 36, cofounder and CEO of Half Pints Brewing, an award-winning, internationally recognized brewer. Along with a number of others, they are The Inheritors of the profession who are going to take over the world.\nAccording to RCMP estimates, between $5 billion and $15 billion of dirty money is washed in Canada every year. The infusion of such large sums of illegal money into the economy is thought to require the unwitting or witting compliance of accountants. That appears to be why recent legislation has made accountants more liable for the activities of their clients. CPA Canada has stepped up to the plate to develop a Guide to Comply with Canada’s Anti-Money Laundering Legislation. In Suspicious Finds, writer Robert Colapinto elicits comments about the guide from its architects such as Matt McGuire of MNP, chair of CPA Canada’s anti-money laundering committee. "This is a problem that reaches into the very guts of a nation’s sense of confidence in commerce and its stability," says McGuire.\nThis is the last issue in which Expert Digest will appear and the last of the longer technical articles it pointed to on the web. Thank you to the many contributors and technical editors of this section.\nIt is with deep regret that we learned of the death of economist Marcel Côté, who for 20 years was a popular columnist with one of our legacy publications, CAmagazine. He will be missed by all who knew him and worked with him (In Memoriam).\nFinally, I would like to thank former publisher Cairine Wilson for all her work on behalf of CPA Magazine, which is in many ways her vision. We wish her continued success in her new role as the VP Corporate Citizenship here at CPA Canada. Also, welcome to our new publisher Nicholas Cheung.