And the portfolios that we and others, frankly, have assembled have produced returns that are satisfying given that level of risk.

FORBES: Intelligent Investing Briefing Book

She added that while prisons needed to provide "the right courses, programmes and training", the ultimate responsibility for satisfying the Parole Board that a prisoner's level of risk was reduced "rests with the offender".

BBC: RELATED BBC SITES

That might sound like an accounting nicety, but the level of tangible versus intangible assets can impact important things like the satisfying of loan covenants.

FORBES: Correction Appended

In the second half of this two-part series, we spoke with Dave about addressing talent gaps at the college level, as well as ways young professionals can prepare for a full, satisfying career in finance or accounting.

FORBES: Filling Gaps in the Accounting Talent Pool: Interview with Dave Burritt, Part 2