ASCPA Connections - Jan/Feb 2023

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JANUARY • FEBRUARY 2023
& GOVERNMENT RELATIONS ISSUE
TAX

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2022-23 ASCPA BOARD OF DIRECTORS S. Jon Heath, Chair James White, Jr., Chair Elect Mandy Barksdale Stacy Cummings Keary Foster Matthew Hilburn Kendra James Michael Kassouf Amanda Paul Paul Perry Sarah Propper Joseph Wynn Dennis Sherrin, AICPA Council Rep Jamey Carroll, AICPA Council Rep James Moody, Past Chair CHIEF EXECUTIVE OFFICER Jeannine Birmingham, CPA, CAE, CGMA CONTRIBUTING WRITERS Bruce Ely Sarah Beckett Ference, CPA James E. Long, Jr. Paul M. Perry, CPA William T. Thistle, II EDITOR Megan G. Hughes, APR TABLE OF CONTENTS F E A T U R E S Inside the ASCPA Message from ASCPA CEO, Jeannine Birmingham ......... 4 Message from ASCPA Chair, Jon Heath ...................................... 5 Member News .......................................................................................................... 16 Classifieds .................................................................................................................... 20 @ALsocietyofCPAs Advertisers in this issue CPA Charge .......................................................... 2 Accounting Practice Sales ................. 22 Notice of Rule Changes From the Alabama State Board of Public Accountancy 7 10 FAQ: Engagement Letters Are engagement letters really that useful? SALT Corner Top 5 “Hottest” Alabama Tax Cases in the Past Year 8 ESG and the Accounting Industry What Is ESG and related Reporting? 12 2023 Annual Meeting Featuring Kimberly Ellison-Taylor Learn more on page 6. January / February 3

Happy New Year Alabama Society of CPAs!

I wish to begin the New Year with an expression of gratitude to you, the Society’s many volunteers, leaders, and friends. Thank you! Throughout the fourth quarter of the year, I was repeatedly reminded how we thrive and grow when volunteers are involved in our programs.

For example, in November, The Federal Tax Clinic held its 76th conference with the objective of providing excellent professional tax education, and to provide significant scholarships to MTA and law school students. This long-standing program would not thrive without 30 volunteer, professional board members who work each year to develop the conference agenda, as well as the many speakers who volunteer to present and teach.

Another success-story of volunteerism includes the ASCPA Education Committee who organized a successful Q4 conference where Alabama educators learned about current pipeline, curriculum, and CPA exam topics. The participating educators also discussed pipeline challenges, the committee’s role moving forward, and 2023 initiatives. I could go on and on talking about other volunteers, the YCPA Council and its successful charity event, or the ASCPA Board and the many initiatives it is managing.

We do need your help in this arena. If you are connected with an Alabama Legislator, relative, friend or advising CPA, I respectfully request that you let me know your connection(s). ASCPA officially refers to this effort as the Key Person Program and we absolutely rely on CPA connections when it comes time to progress a bill, controversial or not. Your key person contact information can be emailed directly to me at jbirmingham@alabama.cpa.

Thank you, James White, CPA for volunteering your time as ASCPA Chair-Elect.

Pictured above (L-R): Barry Melancon, CEO of AICPA; James White, Chair-Elect of ASCPA; Okorie Ramsay, AICPA Chair-Elect; and Jeannine Birmingham, CEO of ASCPA.

Shifting gears, the legislative season is upon us. Officially, Alabama will convene her Regular Session March 7th. Without question, the first year of a quadrennium will be busy with many bills, both rollover and new bills. The Alabama CPA PAC was involved in the 2022 elections and is happy with the overall success of the candidates supported. To highlight two of these individuals, incumbent Representative Danny Garrett, HD 44, and freshman Representative Kerry Underwood, HD3, are both CPAs, Mr. Underwood maintains an active license. Both leaders will be formative voices for CPA issues during the next four years. While I mention these two gentlemen, there are many members of both chambers that are super-helpful to ASCPA legislative efforts, and we look forward to working with everyone during the next fouryear cycle.

Tom Zoebelein has stepped in this year and will now author our annual Legislators’ Tax Guide. Tom follows long-time volunteer Kee Ruland. I would like to thank both gentlemen for their dedication to this project!

Since you are reading this, you have noticed a big change in CONNECTIONS! What do you think? I will bet you have a strong feeling, one way or the other. This new and special delivery method is not permanent. CONNECTIONS is one of our most valuable member benefits. While we do not plan to completely change or abandon the way we deliver CONNECTIONS, we were inspired by a nonprofit in town and thought we would take this new delivery method for a test-drive. We have always provided an electronic archive of past issues, and we hope you will end up perusing some of that archive after reading this issue. Please expect a normal, multipage printed publication magazine in March –but we are curious…what do you think!? We would love to hear from you. Contact our Communications Director Megan Hughes at your convenience - mhughes@alabama.cpa.

It is my hope that as you set goals and resolutions, you will consider ASCPA boards, committees, chapters, and pipeline efforts, and where you can volunteer and lead. We have many issues and programs that are consistent, on-going, as well as many forward-future initiatives to come. Stated again, we are better together, thriving and growing when our ideas, thoughts, and experience are shared.

MESSAGE FROM JEANNINE
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Happy New Year!

Every time I hear that phrase, I think of clean slates and fresh starts. Anyone that knows me knows what a clean freak that I am. Clean slates are revitalizing, refreshing, and rejuvenating.

It’s a perfect time to take inventory… oh, we probably should have done that prior to December 31! Well, we have a clean slate. Isn’t that convenient?! It is the perfect time to: start anew, change old or bad habits into new and better ones, forgive and accept, appreciate, repair, grow, love, live, and laugh. This time of year also reminds us that you can do it at any time. There’s nothing “magical” about January 1. We can make every day a New-Year’s-Day-kind of day. We can choose to get better any and every day. We can choose to look at every moment as an opportunity. We can choose to have the courage and faith to take advantage of . . . you guessed it, clean slates and fresh starts.

Prior to jumping into 2023, let’s appropriately close out 2022 by celebrating the very successful Government Accounting and Auditing Forum (GAAF) and Women’s Leadership Forum. We appreciate your support and attendance at these important events. We hope that you enjoyed and appreciated attending them as much as we did hosting them. They were filled with robust and thoughtful content provided by dynamic facilitators and presenters. Thanks to everyone involved.

This Tax and Government Relations issue will highlight an often overlooked aspect of the Alabama Society’s mission as we strive to connect, protect, and educate you to enhance the profession (and your opportunities inside it) in Alabama and beyond. The ASCPA staff, volunteers, and

board work with professionals throughout the year to protect the profession and public interest via their Tax and Government Relations efforts.

These efforts are extensive and multifaceted. Some of the efforts take the form of trips to our Congress members in Washington, DC. Others include coordinating with other state societies and boards. Still others have us working with other professions to protect licensure for learned professions such as ours.

We also work inside the state to help share our stories of service and advocate for our clients, employers, profession, citizens, and members to affect legislation before it’s passed or to prevent it from passing. Those efforts, the ones that prevent poor legislation from happening, are probably the hardest to appreciate. How does one see, much less appreciate, the absence of something?

The multi-pronged approach includes ASCPA leadership and staff. It extends to State Tax, Federal Tax, and PAC committees. It includes many, many volunteers and their tireless efforts. I would encourage you to volunteer. You’ll be surrounded by and work with some of the best and brightest in the state and profession. And you’ll have the opportunity to shape the future of the profession both in the great state of Alabama and beyond its borders.

Another great part of a new year is the opportunity to express gratitude. We are so very blessed to work in a profession with endless opportunity. I, and the ASCPA Board, are all so very grateful for the opportunity to serve you and hopefully make the profession just a little bit better every day.

Finally, we wish you and yours the most amazing and prosperous year in 2023!

MESSAGE FROM THE CHAIR January / February 5

ASCPA 104th Annual Meeting

Tuesday, June 13, 2023

The Club Birmingham Featuring Kimberly Ellison-Taylor

Founder and CEO, KET Solutions, LLC

For almost 17 years, Ellison-Taylor served in global leadership roles for Oracle Corporation. Kimberly advised C-Suite Executives on cloud solutions that innovate and transform business. She is a member of the Heinz Dean’s Advisory Council and is also independent board director for US Bancorp, Mutual of Omaha, and Evercommerce. She volunteers her time in roles including the 2022-2023 President of Beta Alpha Psi and Chair of the AICPA’s National Commission on Diversity and Inclusion. She will lead ASCPA’s opening session at Annual Meeting, and will speak to attendees about Professional Issues.

Attendees will also hear from Jim Martin as he gives an Accounting and Auditing Update, Karen Miller as she gives a Tax Update, and international speaker Kristin Scroggin as she gets up to speed on Generations in the Workforce. Don’t waitregister today!

alabama.cpa/AnnualMeeting

From

Notice of Rule Changes to the Rules of Professional Conduct: Effective Date of 12/15/22

the Alabama State Board of Public Accountancy:

The following rules establish requirements for licensees to follow when selling, transferring, or discontinuing their practice and provides guidance regarding the proper disposal of client records. These rules are effective as of 12/15/22.

30-X-6-.04 Responsibilities To Clients.

(3) Sale or Transfer of Licensee’s Practice. A licensee that sells or transfers all or part of the licensee’s practice to a successor firm or individual and will no longer retain any ownership in the practice shall comply with all of the following:

(a) send a written notice regarding the sale or transfer of the practice via first class mail to the last known address of each client that may be subject to the sale or transfer. The notice shall contain, at a minimum, the following: a request for the client’s consent to transfer that client’s files or records to the successor firm or individual and a notice that the client’s consent will be presumed if it does not notify the licensee that it objects within 90 days from the date of the written notice. The licensee may not transfer any client files or records to the successor firm or individual until either the client’s consent is obtained, or the time indicated in the licensee’s written notice has lapsed without any objection from the client, whichever is shorter. The licensee is required to retain a copy of the written notice and any document reflecting the client’s consent or objection to the transfer. The written notice and any document reflecting the client’s consent or objection to the transfer of the client’s files shall be retained for not less than five years from the sale or transfer of the licensee’s practice.

(b) if the client objects to the transfer of their files or records, client records as defined in 30-X-7-.07(2), to the successor firm or individual, the licensee shall return the files or records in a reasonable period of time or as agreed upon with the client; and

(c) with respect to files or records not subject to the sale or transfer, a licensee shall return the client’s files or records in a reasonable period of time or as agreed upon with the client.

(d) If the licensee is unable to contact a client, that client’s files or records, if not transferred or returned, shall be retained by the licensee for a period of not less than five years from the date of sale or transfer of the licensee’s practice. After the five-year retention period required by this section, the licensee shall dispose of or arrange for the disposal of client records that are no longer to be retained by the licensee by shredding, erasing, or otherwise modifying the personal information in those records to make it unreadable or undecipherable through any means.

(4) Discontinuance of Licensee’s Practice.

(a) In the case of a discontinuance of a licensee’s practice without a sale or transfer of the practice to a successor firm or individual; a licensee shall send a written notice via first class mail regarding the discontinuance of the practice to the last known address of each client. The licensee shall also return the client’s files or records, client records as defined in 30-X-7.07(2), in a reasonable period of time, or as agreed upon with the client.

(b) If the licensee is unable to contact a client, that client’s files or records shall be retained for a period of not less than five years from the date the licensee’s practice discontinues. After the five-year retention period required by this Section, the licensee shall dispose of or arrange for the disposal of client records that are no longer to be retained by the licensee by shredding, erasing, or otherwise modifying the personal information in those records to make it unreadable or undecipherable through any means.

January / February 7

Top 5 “Hottest” Alabama Tax Cases in the Past Year

We summarize here what we believe are the top 5 Alabama tax cases decided in the past year that would interest our CPA readers. Not surprisingly, almost all are Alabama Tax Tribunal rulings, so in those instances we deleted that reference and simply list the date of the latest ruling. If you’d like a copy of or have a question about any of these rulings, please email one of us. Our standard caveat: one or more of us here at Bradley was or continues to be involved in several of these cases, so the explanations below reflect our own personal views and not necessarily those of our law firm, clients, or the ASCPA.

Pfizer Inc. v. ALDOR (Oct. 31, 2022): The Alabama Tax Tribunal held that the taxpayer’s (“TP”) interest payments of approximately $650 million to an Irish affiliate qualified for the subject-to-tax exception to our so-called add-back statute, despite the fact that the Irish affiliate in turn incurred significant interest expense to related parties and deducted those interest payments in computing its Irish taxable income.

The Department of Revenue argued that the exception for Ireland was not met because essentially all the interest income received was ultimately paid to three affiliates in Luxembourg, and thus the taxpayer “indirectly” paid interest to Luxembourg – not Ireland.

Alabama’s subject-to-tax exception was amended in 2008 to provide “[t]hat portion of an item of income which is attributed to a taxing jurisdiction having a tax on net income shall be considered subject to a tax even if no actual taxes are paid on such item of income in the taxing jurisdiction by reason of deductions or otherwise.” Ala. Code § 40-18-35(b)(1). The Tax Tribunal agreed with the taxpayer that the interest payments to the Irish affiliate fit “squarely within” the original language of the subject-to-tax exception and the clarifying amendment in 2008: “The interest payment by the Taxpayer to PTI was attributed to Ireland according to that nation’s sourcing methodology for purposes of Ireland’s net income tax. Therefore, the interest income to PTI “shall be considered subject to a tax” even though no tax was paid by PTI on the income by reason of PTI’s deduction of its own interest expenses.” The Department has appealed to Montgomery County Circuit Court.

United Launch Alliance, LLC v. ALDOR (Dec. 21, 2021): here, the Tax Tribunal held that the TP qualified for the reduced “machine rate” on helium and nitrogen gases used for various testing purposes during the manufacturing of rockets for the U.S. Government. The Department argued that the gases used in functional and leak testing do not qualify for the reduced machine rate because they were not used directly in converting the raw materials into a finished product.

8 ASCPA Connections

The Tribunal held that the statutory language for the machine rate did not include or require a “direct” connection as argued by the Department, and pointed to the Department’s own regulation that allows machines used in testing to qualify for the machine rate. The Tribunal remanded the question of the amount of the TP’s refund to the Department.

Physical Security, LLC v. City of Bessemer, Jeff. Co. Cir. Ct. (May 18, 2022): Physical Security, LLC, a Bessemer-based contractor, primarily furnishes and installs custom curtain wall on the exterior of buildings for protective purposes. The job materials in question related to jobs that were performed outside of Alabama, and those materials were purchased by the TP from vendors outside of Alabama who did not collect Alabama sales or use tax. Each of the TP’s purchase orders and vendor invoices for the materials referred to the specific out-of-state (non-Alabama) job for which the materials were ordered. Once purchased, the materials were delivered to Physical Security’s facility in Bessemer, where it typically performed some initial assembly or fabrication on the materials. The materials then were transported from the facility and installed on buildings at out-of-state job sites.

The case began when the TP filed a refund claim for Bessemer consumer’s use tax on a specific job it performed in Florida. Both ALDOR and Jefferson County granted the TP’s refund claims on the same materials. The City, represented by RDS/Avenu Insights and Analytics, denied the claim, however, and RDS initiated an audit. Ultimately, the City issued a final assessment of consumer’s use tax against the TP for periods subsequent to the refund period.

The TP appealed to the ATT, which ordered the City to grant the refund claim and void the final assessment. The ATT ruled that “the materials in question were not purchased by Physical Security for storage, use or other consumption in the City, [thus] the City’s use tax was inapplicable to Physical Security as to these materials.” The ATT also concluded that Physical Security’s purchase of the materials fit squarely within ALDOR’s temporary storage rule.

The Jefferson County Circuit Court affirmed the TP victory. The City has appealed to the Alabama Supreme Court.

AT&T Services, Inc. v. ALDOR (June 28, 2022): The TP filed two separate refund petitions for state sales and use taxes paid during 2014 through 2016 (the first petition was filed on February 21, 2017). The parties executed a series of Department form waivers that extended the statute of limitations for assessment or refund for these periods through June 30, 2020. The Department issued a confidential refund report regarding both refund petitions that partially denied the refund, and in a subsequent cover letter to the taxpayer enclosing the partial refund check dated February 25, 2020, the Department stated that the taxpayer “may request a formal hearing before the Alabama Tax Tribunal within two years from February 25, 2020.” The taxpayer filed its notice of appeal with the Tax Tribunal on December 17, 2020.

Under Alabama law, refund petitions are deemed denied [beware!] if they aren’t granted within six months from filing, unless the Department and TP agree in writing to extend this period. Once denied, the TP has two years to file a notice of appeal with the Tax Tribunal or circuit court. The Department conceded that it was estopped from asserting that the second refund appeal was untimely because the taxpayer relied on the erroneous information regarding the date of the denial (i.e., Feb. 25, 2020), but argued that estoppel did not apply to the first refund petition because it was deemed denied by operation of law six months from filing (i.e., August 21, 2017) and the two year appeal deadline expired on August 21, 2019.

The TP contended that the waiver agreements should also extend the six-month period from which the Department could grant or deny the first refund petition, while the Department responded that “nothing within the four corners of the extension agreements even implies an extension of the time that the taxpayer has to file an appeal with the Tribunal.” The Tribunal concluded that “the Department’s examiner assigned to the Taxpayer’s refund petition, made several statements regarding the purpose and effect of the extension agreements. “The excerpts … from emails sent from Ms. Holt to the Taxpayer’s representatives are relevant to show that, in this case, the Revenue Department used the agreements to extend the period in which it was required to act on the refund petition…” The Tribunal denied the Department’s motion to dismiss and held that the appeal of the first refund petition to the Tribunal was timely filed by the TP.

Nguyen v. ALDOR (Sept. 1, 2022): The TPs were shrimpers based in Panama City, Florida, who harvested shrimp in our coastal waters and sold much of their catch at the Port of Mobile during the audit period. Their business was damaged by the 2010 BP Oil/Deepwater Horizon oil spill so they filed a claim listing Mobile as the port where most of their shrimp was sold between 2009 and 2012. ALDOR argued that the BP settlement funds were taxable as representing lost revenue and that a portion should be taxable to Alabama as Alabama-sourced income (i.e., income “from business transacted in Alabama”). The ATT Judge agreed on both points, but waived the penalties and ordered the parties to determine the amount due the State.

© December 22, 2022. Bradley Arant Boult Cummings LLP.
January / February 9
Bruce P. Ely James E. Long, Jr. William T. Thistle, II

Frequently Asked Engagement Letter Questions

This article originally appeared in the September 2021 issue of the Journal of Accountancy. Advice provided in this article has been reviewed and remains current.

The Accountants Risk Control team at CNA, the endorsed underwriter of the AICPA Professional Liability Insurance Program, fields thousands of questions annually from CPAs seeking risk management advice. The top topic in any given year is always engagement letters. We’ve summarized our frequently asked questions below so you can easily access resources to help manage professional liability risk in your practice.

Are engagement letters really that useful?

Ask any claim professional, defense counsel, or expert: Engagement letters are one of the best defensive tools a CPA can possess. In fact, in the event of a dispute, one of the first documents requested is the engagement letter. Engagement letters can help prevent a disagreement from growing to a claim. If a claim should arise, the existence of an engagement letter generally leads to lower claim severity. In a 2017 analysis, the increase in the average dollar amount of claims when engagement letters were not used ranged from 19% to 71%, depending on the firm size. Many professional liability insurers provide premium and/or deductible credits for the use of engagement letters as well. Despite these incentives, CNA’s claim experience demonstrates there is still room for improvement, especially related to tax and consulting services. In all claims asserted against CPA firms in 2021, just 47% had an engagement letter related to the underlying engagement.

I’ve been working with my clients for years; why would I start using engagement letters now?

As one CPA in the Program notes, “They’re called clients, not friends, for a reason.” And another notes, “When people lose money, CPAs get sued.” Both sentiments have proved to be true based on CNA’s claims experience. Unfortunately, even longterm, loyal clients sue. If a client balks at the introduction of an engagement letter, rationally draw comparisons to the client’s business or life. Would a contractor client ever start a project without a signed proposal in hand? Would an individual client ever agree to have their car fixed without first understanding and approving the work to be done? In today’s business climate, having a mutual understanding between the parties to a service

is expected. An engagement letter just puts that understanding in writing.

How can I efficiently implement engagement letters if I’m not using them right now? Or not using them on all engagements?

Going from zero to 100% is a daunting task. Triage clients and engagements and implement engagement letters over time. For example, prioritize high-risk clients and services and services that require a written understanding. Then implement engagement letters on all consulting services, including tax consulting. Why? In any consulting arrangement, the scope of services is determined through an agreement with the client. What better way to memorialize this than with an engagement letter? Lowerrisk services, such as individual income tax preparation for clients with W-2 income can follow. Buckle Up: Crafting Effective Engagement Letters, explains this risk-based approach to implementation in further detail.

What are standard terms and conditions, and why should I use them?

Another way to help implement engagement letters more efficiently is by using a standard terms-and-conditions addendum. This is a set of standard, firmwide terms and conditions that are updated periodically and attached as an addendum to every engagement letter issued by the firm. Example terms in a terms-and-conditions addendum may include billing and payment terms, termination and withdrawal provisions, dispute resolution, and risk allocation provisions such as limitation of liability or indemnification of the CPA firm where permitted. Standard terms and conditions apply to all engagements and give the firm and the client the benefit of a single understanding addressing the key contractual elements of the relationship. In addition to helping a firm manage its risk consistently across the firm, a standard terms-and-conditions addendum reduces the amount of language that is required to be updated for each engagement. Read more about how standard terms can help CPA firms in Use Standard Terms to Build a Liability Shield

Can I use ‘negative assurance’ engagement letters or multiyear engagement letters?

While annual engagement letters, signed by both the CPA firm and the client, are ideal, they are not always practical

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Common Sense Tips to Increase Engagement Letter Use webinar

Thursday, January 19 (12 - 12:50 PM) | Register at alabama.cpa

to implement, especially for firms with high-volume, smalldollar engagements, such as 1040 return preparation. For these engagements, consider unilateral engagement letters, also referred to as “negative assurance” engagement letters. Unilateral engagement letters include a statement that, through the client’s provision of information to the CPA and the CPA’s delivery of service to the client, the client has accepted the firm’s terms as set forth in the engagement letter provided to the client.

Evergreen engagement letters indicate that services will continue unchanged until either party terminates the professional relationship, and they do not specify when the engagement will end. While seemingly convenient, the use of evergreen letters potentially removes an important statute-oflimitation defense, thus permitting a claim to be asserted several years after the services were rendered.

For more on the effectiveness of different types of engagement letters, read Which Engagement Letter Reigns Supreme?

Where can I find a sample engagement letter for (insert name of service)?

Sources of sample engagement letters and sample terms and conditions include a CPA’s professional liability carrier, the AICPA (particularly the Tax Section), paid providers, and alliance networks. Leverage samples to help create engagement letter templates that are best for your firm, services, clients, and risk tolerance. Remember to have an attorney familiar with the laws in your jurisdiction review your templates for enforceability. CNA policyholders can access sample engagement letters in the Policyholder Resource Center.

My client has proposed edits to my engagement letter. Should I agree?

All provisions in an engagement letter serve some purpose of managing the firm’s risk, and making any change affects risk in some way. Therefore, before agreeing to a client’s request for modification, be sure to understand whether the client’s request increases risk beyond the firm’s tolerance. It is also helpful to understand why the client is requesting the change, because there may be a better alternative to address their concern. For example, if a high-risk, high-net-worth client wants to strike a

one-times-fees-limitation-of-liability provision, is the engagement now too risky? Would the client accept a higher multiple of fees instead of eliminating the term entirely? Read more about how to respond to client requests for changes in How Risk Allocation Provisions can Mitigate Risk.

Client requests for the firm’s defense and indemnification have become more common in recent years. Clients include defense and indemnification provisions in engagement letters in an attempt to insulate themselves from exposure and shift responsibility to the CPA firm. Pay particular attention if a client makes this request, and do not agree to the client’s modifications before reviewing the specific wording carefully in consultation with your attorney and/or professional liability carrier. Depending on how they are written and what they address, requests for the firm’s indemnification may lead to significant costs to a CPA firm that may not be covered by professional liability insurance. They can also impair independence depending on the circumstances. Learn why and understand strategies for responding by reading “ Deflecting a Client’s Request for Defense and Indemnification.

Sarah Beckett Ference, CPA , is a risk control director at CNA. For more information about this article, contact specialtyriskcontrol@cna.com.

This information is produced and presented by CNA, which is solely responsible for its content. Continental Casualty Company, a member of the CNA group of insurance companies, is the underwriter of the AICPA Professional Liability Insurance Program.

The purpose of this article is to provide information, rather than advice or opinion. It is accurate to the best of the authors’ knowledge as of the date of the article. Accordingly, this article should not be viewed as a substitute for the guidance and recommendations of a retained professional. In addition, CNA does not endorse any coverages, systems, processes or protocols addressed herein unless they are produced or created by CNA.

Any references to non-CNA websites are provided solely for convenience, and CNA disclaims any responsibility with respect to such websites.

Examples are for illustrative purposes only and not intended to establish any standards of care, serve as legal advice, or acknowledge any given factual situation is covered under any CNA insurance policy. The relevant insurance policy provides actual terms, coverages, amounts, conditions, and exclusions for an insured. All products and services may not be available in all states and may be subject to change without notice.

“CNA” is a registered trademark of CNA Financial Corporation. Certain CNA Financial Corporation subsidiaries use the “CNA” trademark in connection with insurance underwriting and claims activities.

Copyright © 2022 CNA. All rights reserved.

January / February 11
Don’t miss the FREE CPE opportunity, as part of ASCPA’s Member Appreciation Series!

ESG & the Accounting Industry

Paul M. Perry, CISM, CITP, CPA

Today’s business environment is shining a spotlight on the areas of environmental, social and governance (ESG). As new opportunities arise and the risk of participating or not participating in this type of reporting becomes more divergent, businesses must determine if ESG reporting exists related to doing business with others, securing funding, maintaining revenue, and improving business practices.

The fact that you are reading this article generated from an environmentally friendly form of communication, means that the overall concepts of ESG are alive in today’s society and business. Someone, every day, exercises strategy around all three areas to make decisions that they believe are better for the community, environment, financial impact of a number of organizations.

This article is not meant to promote the concept of ESG; however, serve to provide an understanding of what it is, what it is not, and how to respond to questions, requests and strategies in the business community today.

What Is ESG and related Reporting?

ESG reporting involves disclosing a company’s current strategy and response to environmental, social and governance topics. This process involves making company activities public in these areas and being held accountable by consumers and investors regarding ESG-related issues.

Environmental areas include emissions, energy, waste and water management and ecological impacts. The Social area covers topics such as labor practices, employee health and safety, workforce diversity and inclusion, selling practices, product quality and data security. The Governance pillar covers areas around ethical business practices, legal and regulatory management, supply chain management and innovation.

ESG reporting, also referred to as sustainability reporting, is related to performance metrics that apply to non-financial assessments. Common measures include corporate social responsibility and triple bottom line reporting. ESG and the term sustainability are usually used intertwined with each other but come from different origins – ESG being the framework used to quantify the information that needs to be communicated and sustainability being the term used by an organization to want to do better and be better for all the stakeholders involved.

What Is the Purpose of ESG Reporting?

More and more consumers, including both customers and vendors, have prioritized many important environmental, social and governance related issues in their business decisions.

It’s important to provide reliable information to the public regarding ESG activities because investors, as well as other

12 ASCPA Connections

stakeholders, depend on this data when making decisions. This is also why the use of an independent auditor can add valuable credibility to your ESG reporting. Similar to an audit of financial statements, the use of a third-party in providing assurance that your ESG reporting is accurate can enhance its credibility.

What Are Some of the Benefits of ESG Reporting?

While ESG reporting may not be mandatory for some businesses, particularly small and medium-sized enterprises, there are many compelling reasons why a company would create and maintain these types of reports.

Mitigate Risk

When you account for ESG activities in your organization, you’re employing a long-term focus concerning your operations. This attention to detail can uncover risks that can significantly impact your operations down the line. During this process of uncovering potential hazards, you’ll be better able to assess the ability of your organization to respond to these risks and develop strategies to effectively mitigate these obstacles.

Compliance

More and more jurisdictions, especially foreign based, have been introducing or expanding ESG reporting requirements. Being aware of these regulations, and even potential upcoming changes to regulations, can help your company avoid fees and other negative impacts related to noncompliance. Getting started in ESG reporting will help you get up to speed with compliance issues that are bound to become more important to your company as the future unfolds.

Streamline Operations

Engaging in ESG reporting often takes a great deal of time and effort. The process often leads to new discoveries concerning a firm, its systems and its operations. The insights gained can help identify valuable opportunities to make your organization more efficient and streamline your operations.

What Are the ESG Reporting Requirements?

While there has been a steady stream of new frameworks and regulations surrounding ESG reporting in recent years, it appears that a more standardized structure is coming. Recent developments in mandatory disclosure, investor demand and consolidated ESG standards suggest that standardized ESG reporting requirements may be approaching. Most of this global standardization for reporting is being driven by the International Sustainability

Standards Board (ISSB), which is part of the IFRS Foundation (IFRS). Through some alliances, they are also working with the Sustainability Accounting Standards Board (SASB) and the Value Reporting Foundation related to integrated reporting (combination of financial and non-financial information in a singular report).

There are number of frameworks that are used by all entities for the reporting parameters and include SASB, Global Reporting Initiative (GRI), Taskforce on Climate Related Financial Disclosures (TCFD) and the United Nations Sustainable Development Goals. These frameworks provide a basis for what should be disclosed in the report – both positive and negative metrics – and help to provide a consistent basis to compare different entities and industries.

The Future Includes ESG Reporting

Public companies already face more stringent requirements regarding ESG reporting. But, given the benefits that it provides to all stakeholders, it’s just a matter of time before it becomes part of normal business practices for everyone.

Addressing the Negativity surrounding ESG

Almost overnight, anti-ESG initiatives and conversations began sweeping the nation and business community –driven some by companies and others by governments and related entities. There needs to be an understanding of what ESG relates to in society – (1) using ESG information in the investment decisions of retirement plans and the stock market and (2) doing business with organizations that are aligned with you, either through a supply chain or customer perspective. The two, while very much in the same vein, are different; however, get lumped into one discussion and should be treated separately. Newer generations think of values and priorities differently than those before them. ESG is being driven by the need to “align” daily operations of businesses (your own and the ones you interact with) with the culture and values demonstrated and communicated.

How is your company responding to ESG? If you are looking for education related to ESG frameworks and reporting, or need advice on setting up an ESG reporting strategy for your business, contact Paul at paul.perry@warrenaverett.com.

Paul M. Perry, CISM, CITP, CPA is a board member for the Alabama Society of CPAs, as well as the practice leader of the Security, Risk and Controls Group of Warren Averett.

January / February 13

Introducing the Alabama Federal and State Tax Institute (AFSTI)

In early 2022 the American Institute on Federal Taxation (AIFT) and the Federal Tax Clinic (FTC) began to discuss an idea of collaboration. The two groups shared many commonalities: conference participants, speakers, trials and tribulations, years of successful conferences, even board members. The overlap was never a competitive factor, and as the collaborative discussions became more frequent, so did the idea of an ultimate collaboration.

In late 2022 the merger of AIFT and FTC became legally complete. These two groups have joined resources to continue to bring valuable professional education to the State of Alabama. Their shared missions and reach made it an easy decision for both boards to make it official. Together they have formed the Alabama Federal and State Tax Institute (AFSTI).

For more than 75 years, FTC granted scholarships to students from the University of Alabama School of Law, as well as Master’s of Tax Accounting (MTA) students from the Culverhouse School of Accountancy. This will continue to be a goal for AFSTI.

Look for more information coming soon, but in the meantime mark your calendars for November 15-17,2023, and join us in Birmingham for the Inaugural AFSTI meeting!

alabama.cpa/AFSTI 14 ASCPA Connections

Congratulations to Alabama’s newest CPA Licensees

The following individuals have successfully passed all four parts of the CPA exam - Congratulations !

Michael Grant Alldredge, Birmingham

Jack Madison Archer, Tuscaloosa

Kayla Irene Armitage, Kingwood, TX

Macy Mcclinton Armour, Hoover

Callie Sophia Atkinson, Northport

Rasmia Azam, Birmingham

Victoria Claire Bachofer, Homewood

Patricia Anne Barrett, Port Byron, IL

Kimberly Dianne Bass, Oklahoma City, OK

Rebecca Ann Beck, Dothan

Claire Alexandria Brien, Trussville

Kyle Vincent Brown, Homewood

Thomas Michael Calhoon, Birmingham

Amy Mirabito Callahan, Northport

Cason Luke Camp, Birmingham

Ryan Patrick Carney, Hoover

Jessica Lauren Cook-Chambers, Collinsville

Charles Zwald Crawford, Marietta, GA

Emily Carol Dawsey, Dothan

Anna Katherine Dewillis, Colleyville, TX

Kacie Joanna Donaldson, Cullman

Bethany Jean Emery, Daphne

Allison Chappell Estes, Dothan

Hannah Elizabeth Evans, Dallas, TX

Malisa Nicole Everett, Mobile

Robert Davis Field, Birmingham

Katie Keyes Fondren, Hueytown

Ellis Roberson Godwin, Auburn

Lea Naomi Graf, Sarasota, FL

Kara Christine Halfaker, Birmingham

Amanda Elizabeth Hall, Vestavia Hills

Amy Louise Heiney, Eden, NC

Danielle Nicole Holcey, Phenix City

Landen Thomas Huff, Tuscaloosa

Diane Nguyen Huynh, Birmingham

Suk Joong Hwang, Auburn

Mary Catherine Hyde, Dallas, TX

John David Imbusch, Birmingham

Christopher Richard Issa, Tuscaloosa

Orlanda Ja’nae Johnson, Birmingham

Freedom Coleman Key, Mcdavid, FL

Keyanna Regina King, Hoover Haley Alexa Lockhart, Birmingham

Annalee Margaret Ludlam, Eufaula

Michael Cooper Lundberg, Huntsville

James Austin Mccool, Milledgeville, GA

Tryon Mathews Mclaney, Montgomery

Rhusabh Gunvant Mehta, Hoover

Bryan Patrick Meyers, Birmgham

Kenneth Charles Miller, Jackson, Evan Robert Mixon, Greenville

Justin Van Moore, Huntsville

Ethan James Nix, Bitrmingham

Frank Yeadon Patrick, Birmingham

Charles Frederick Payne, Dallas, TX

Jason Richard Perry, Kennesaw, GA

Tyler Brent Phares, Hoover

Madison Nicole Pugh, Tallassee

Laura Claire Waltman Ramos, Cincinnati, OH

Al John Reese, Mobile

Bailey Hunt Renfroe, Clayton, GA

Alexander Todd Ritz, Hinsdale, IL

Dhruvkumar J. Shah, Hoover

William Michael Shirley, Montgomery

Matthew Joseph Shustack, Tuscaloosa

Richard Max Sivalls, Dallas, TX

Allison Taylor Thomas, Birmingham

Don Nelson Tidwell, Northport

Rodion Tincu, Pelham

Shelby Battles Tucker, Bay Minettte

Ann Lilburn Turnbull, Birmingham

Halisha Rochelle White, Bessemer

Winston Taylor Wilkerson, Montgomery

Hayden Chandler Williams, Vestavia Hills

Sarah Mcbeth Williams, Jasper

Laura Elizabeth Wrightson, Gulf Shores

Elizabeth Jane Zolman, Birmingham

These individuals completed all four parts within the Sept. 1 - Oct. 31, 2022 time frame.

NEW CPAS
January / February 15

Abroms and Associates is proud to announce that Andrea Murphy, CPA has been promoted to Shareholder of the Florence, Alabama CPA firm.

Murphy, a senior manager who joined the firm in 2015, provides strategic accounting and financial advisory services with experience in the areas of individual, partnership, sub-chapter S corporation, multi-state corporate, non-profit, estate, and trust taxation. She earned a Bachelor of Science degree in 1998, graduating magna cum laude, and received a Master of Business Administration in 2002, both from the University of North Alabama, (UNA). While at UNA, she held membership in Phi Kappa Phi, Alpha Theta Chi, and Delta Mu Delta honor societies. Andrea also served as the President of the Alpha Chi accounting club, was selected twice for Who’s Who in American Colleges and Universities and was the recipient of the Martin Mark of Excellence.

Abroms is also pleased to announce that Ashley Lovett, CPA has been promoted to Manager. She joined the firm in 2012 as a staff accountant and obtained her CPA license in 2019. She graduated with a Bachelor of Business Administration and also holds a Master of Business Administration, both from the University of North Alabama.

Anglin Reichmann Armstrong, P.C. announces the promotions of managers Christopher D. Cook, CPA and Dustin M. Schaefer, CPA to Partner, effective January 1, 2023.

Schaefer leads the tax advisory services department at Anglin serving closely held businesses and high-net-worth individuals with industry focus on government contracting, real estate, manufacturing, and professional services.

Cook leads Anglin’s R&D tax credit advisory services. His clients include government contractors, manufacturers, information technology and biotech companies, real estate and professional services as well as high-net-worth individuals.

“Dustin and Chris have been instrumental in growing our advisory-focused tax services and specialized R&D credit practice in recent years,” said Brandon Smith, managing partner. “I am happy to recognize their contributions to clients and our team by promoting them to Partner. It is important to me that professionals at Anglin can set career goals and achieve them right here.”

Advisors & CPAs is pleased to announce these employee achievements:

Daniel Brock, BMSS Member, completed the difficult process of earning the Certified Construction Industry Financial Professional Designation (CCIFP).

For the third year in a row, BMSS Member Michael Brand has been named an AICPA Outstanding Facilitator for his incredible ability to engage his audience while presenting CPE topics.

Manager, Ryan Carter was named a Birmingham Business Journal NextGen in Accounting honoree.

Jackson Thornton, is pleased to announce that Nancy M. Brown, Sarah V. Chandler and Ashley S. Taylor have been selected as the firm’s newest principals.

Nancy M. Brown is a principal in the firm’s Montgomery office and has more than 25 years of experience providing accounting and auditing with a concentration in employee benefit plans. In 2012, she joined Jackson Thornton Asset Management as an investment advisor to consult with retirement plan clients.

She is a Leadership Montgomery Legacy Class XXXIX member and volunteers as a Vietnamese interpreter for the Autauga, Elmore and Montgomery county public school systems. Brown is a CPA and has earned the CEBS (Certified Employee Benefit Specialist), RPA (Retirement Plans Associate) and GBA (Group Benefits Associate) designations through the International Foundation of Employee Benefit Plans. She has also earned the PPC™ (Professional Plan Consultant) designation, having specialized knowledge of retirement plan compliance requirements, common plan services and plan administration. She also holds professional membership in the American Institute of Certified Public Accountants (AICPA), the Alabama Society of Certified Public Accountants (ASCPA) and the International Society of Certified Employee Benefit Specialists.

Brown received her Bachelor of Science in Business Administration from Auburn University Montgomery.

Ashley S. Taylor is a principal in the firm’s Montgomery office and has provided litigation support and business valuation services through the firm’s Business Valuation and Litigation Consulting group (BVLC) for almost 15 years. In 2022, she assumed responsibility for Jackson Thornton’s Refunding Verification and Arbitrage Rebate practice. Taylor also serves as Director of Campus Recruiting for the firm.

BMSS
MEMBER NEWS
Taylor Murphy Lovett Schaefer Cook Brown
16 ASCPA Connections
We are proud to share the news of our members. Congratulations on these many accomplishments!

She holds professional membership in the AIPCA, the National Association of Certified Valuators and Analysts (NACVA) and the ASCPA. Taylor is a graduate of the Emerge Montgomery Torchbearers Leadership Class IV and the Leadership Montgomery Legacy Class XXXVII. She served on the inaugural Junior Executive Board for Child Protect Children’s Advocacy Center, is a past president of Jackson Thornton Young Professionals, and a past president of Emerge Montgomery. She currently serves on the Montgomery Area Chamber of Commerce’s Women in Business Council, the Montgomery Area Chamber of Commerce’s Talent Recruitment Initiative Committee, and the board of directors of the Kiwanis Club of Montgomery. Taylor was named as Emerge Montgomery’s 2015 Young Professional of the Year and Auburn University Montgomery’s College of Business 2017 Outstanding Young Alumni.

Taylor received her Bachelor of Science in Business Administration and Master of Business Administration from Auburn University Montgomery.

After more than four decades of service at Pearce, Bevill, Leesburg, Moore P.C., Stephen L. Moore, CPA is retiring from the field of public accounting effective December 31, 2022. As one of the Firm’s founding partners, Steve has been instrumental to the growth and success the Firm has experienced over the years.

Steve is a native of Birmingham, Alabama and a 1976 graduate of The University of Alabama at Birmingham. He has spent most of his professional career working with closely held businesses, including the healthcare, restaurant, real estate development, and construction industries providing tax, business planning, and consulting services. During his time at the Firm, Steve served five years as Managing Partner and ten years as a member of the Executive Committee.

Steve has also been an active member of several professional and community-based organizations, serving on many committees and boards, including serving on the Board and as Chairman of the Alabama Society of Certified Public Accountants.

Candice Walker to Manager. Candice is a 2012 graduate of UAB. Candice worked for six years in public accounting as a tax accountant prior to joining Till, Hester, Eyer and Brown P.C. in 2018. She works in the areas of accounting and taxation, with a focus on business, individual, estate and fiduciary tax planning and preparation. Her primary industries of focus include digital marketing, retail trade, Ecommerce, real estate, and creative enterprises.

Jennifer Sherman to Principal. Jennifer is 2000 graduate of Auburn University with a B.S. in Accounting, and she obtained her Masters of Accountancy from UAB. She has been with the firm since 2000. She works extensively in the areas of accounting, auditing and taxation. She works in many areas of the firm’s practice and has experience in governmental audits, automobile dealerships, real estate and wholesale and retail trade.

Till, Hester, Eyer & Brown (THEB) is entering its 60th year of providing accounting, auditing, tax and management advisory services to a variety of clientele across the Southeast. It is with great pleasure that we announce the following promotions withing the firm:

Curtis Penton to Manager. Curtis is a 2016 graduate of Troy University. After graduating college, Curtis began his career with a local CPA firm in his hometown of Dothan, AL. In 2018, he relocated to Birmingham and joined Till, Hester, Eyer & Brown, P.C. He works in the areas of accounting, auditing, and taxation. His primary focuses are individual taxation, small businesses, professional athletes, non-profit entities, and automobile dealerships.

One of the many perks of ASCPA membership is the ability to share your news and accomplishments!

We look forward to sharing the news of our members each issue. We encourage member news to come accompanied with a photograph, but it is not required.

Member news is shared bimonthly in each CONNECTIONS issue and can be sent to Megan Hughes at mhughes@alabama.cpa.

Another way to share member news is by nominating a colleague for ASCPA’s social media campaign, “HEY - HEY CPA!”

Nominating is easy and can be done by visiting alabama.cpa/hey-hey-cpa.

Moore Walker Sherman
MEMBER NEWS
Penton
January / February 17

BMSS

31 Years of BMSS (above right)

October 21st marked 31 years since Keith Barfield, Don Murphy and John Shank founded BMSS Advisors & CPAs. Three decades later, BMSS is the second-largest advisory and CPA firm in Alabama with five offices, 7,500+ clients, and a terrific team of over 230 staff members.

Spa Days

This summer, BMSS continued the two-decade tradition of hosting a spa day for clients and friends of the firm for both Birmingham and Huntsville!

Huntsville Tailgate

BMSS brought in the fall season with our annual Huntsville Tailgate, filled with firm friends, food and cornhole.

Crow Shields Bailey PC

Crow Shields Bailey PC (CSB) is proud to have been recognized by INSIDE Public Accounting as a 2022 IPA Top 500 Firm, as well as an IPA 500 Fastest-Growing Firm. IPA 500 firms are ranked by U.S. net revenues and are compiled by analyzing the nearly 600 responses received for the 2022 annual IPA’s Survey and Analysis of Firms. This is IPA’s 32nd annual ranking of the largest accounting firms in the nation.

Fall Serve Day (above

Over the month of November, the BMSS Advisors & CPAs family of companies participated in fall Serve Days, continuing the tradition of serving the communities in which they live and work. Volunteers served at SOZO Trading Co, Bundles of Hope, the Alzheimer’s Association, Christian Service Mission, Grace’s Kitchen, Prodigal Pottery, James M. Barrie Center for Children, Manna House and Richmond Tool Bank.

A Government Contracting Summit (above right)

On September 7, BMSS hosted a government contracting summit in Huntsville, sponsored by BDO Alliance USA, Deltek, Mcquire Sponsel and Unanet.

CSB is grateful to our team and our clients for any recognition we receive. Our team works hard to provide excellent service to our clients, and we wouldn’t be where we are without our loyal clients.

CSB has also been selected as one of Business Alabama’s Best Companies to Work for in Alabama. This survey and award program was designed to identify, recognize, and honor the best employers in Alabama, benefitting the economy, workforce, and businesses. In the two-part survey process, the first part consists of the evaluation of the nominated company’s workplace policies, practices, philosophy, systems, and demographics. The second part consists of an employee survey to measure the employee experience. The combined scores determine the top companies and final rankings. CSB is proud to be a company with happy employees, and they are honored to be a part of Best Companies to Work for in Alabama.

BMSS Advisors & CPAs
Bird ‘N Hand (above left) Advisors & CPAs and Porter Capital continued their 31year tradition of hosting Bird ‘N Hand, a client pheasant shoot held at Selwood Farm. 31 Years of BMSS left)
FIRM NEWS
BMSS Spa Days
2022 18 ASCPA Connections
BMSS Huntsville Tailgate

Kassouf was recently named one of the Best Companies to Work for in Alabama by Business Alabama magazine and Best Companies Group. Kassouf ranked third overall in the small to medium companies category and is the category’s highest ranked accounting firm.

“This award reflects our team’s drive to serve our clients and the community. We are incredibly proud to be honored as one of the Best Companies to Work for in Alabama,” Director Gerry Kassouf said.

To be considered for participation, companies had to fulfill the following eligibility requirements:

• Be a for-profit or not-for-profit business or government entity;

• Be a publicly or privately held business;

• Have a facility in Alabama;

• Have at least 15 employees in Alabama;

• Be in business a minimum of 1 year.

Companies from across the state entered the twopart survey process to determine the Best Companies to Work for in Alabama. The first part evaluated each nominated company’s workplace policies, practices, philosophy, systems, and demographics, which was worth approximately 25% of the total evaluation. The second part measured employee experience through a survey worth approximately 75% of the total evaluation. The combined scores determined the top companies and final rankings. Best Companies Group managed the overall registration and survey process in Alabama, analyzed data, and determined final rankings.

“After being named a Best Firm to Work for by Accounting Today and earning this honor from Business Alabama and Best Companies Group, we are humbled to receive national and statewide recognition for our firm’s policies, philosophies, and culture. This is all thanks to our team who has created a rich, welcoming culture at Kassouf where everyone can succeed,” Director Jonathan Kassouf said.

Warren Averett

Warren Averett CPAs and Advisors was recently named as one of the Best Companies to Work for in Alabama. This annual program is in its 13th year, and it was created by Business Alabama magazine and Best Companies Group.

This survey and awards program was designed to identify, recognize and honor the best employers in Alabama that benefit the economy, workforce and businesses. The list is made up of over 30 companies. Warren Averett was ranked second in the Large Companies category.

Warren Averett strives to provide team members with a positive work environment where they can thrive both professionally and personally. The firm is wrapping up celebrating 50 years of serving clients. Additionally, team members in numerous offices have completed various acts of philanthropy in their local communities.

The news was announced at an awards luncheon at the B&A Warehouse in Birmingham’s Parkside District, where nominated companies gathered to mingle and enjoy a meal. B&A Warehouse is in the heart of Birmingham’s historic warehouse district and is now a modern hosting venue that has retained the historical personality of when it was first built. Warren Averett sponsored the event as a Gold Sponsor.

Tommy Sisson, the Birmingham Office Managing Member, accepted the award on behalf of the firm.

“It is an honor to be recognized as one of Business Alabama’s 2022 Best Companies to Work For in Alabama,” said Tommy Sisson. “It’s so important for the firm to provide our employees with a collaborative and flexible work environment where they can thrive professionally. As we look forward to the future, we plan to build upon this success so that our employees and clients can thrive and achieve their goals.”

Kassouf
FIRM NEWS
Kassouf Team Members
January / February 19
Send firm news to ASCPA Communications Director Megan Hughes at mhughes@alabama.cpa.

YOUR PRACTICE WANTED

Thinking about selling your practice? Accounting Practice Sales delivers results, bringing you the best price, optimal terms and a buyer who represents an ideal fit for your clientele. Contact us today for a confidential discussion. Our current listings include:

• Tuscaloosa CPA grossing $175K * Available *

• Montgomery, AL area CPA grossing $280K * New *

• South of Birmingham practice grossing $130K * Sold *

• Near Tuscaloosa & Birmingham CPA grossing $55K * Sold *

• Franklin County, TN Enrolled Agent grossing $90K * New *

• Eastern Nashville Suburb CPA grossing $210K * Available *

• Southwest TN / Northeast MS tax and accounting practice grossing $160K * Available after 4/15*

• South of Knoxville, TN CPA grossing $405K * Available *

For more information on these listings or to sell your practice, contact Lori Newcomer, CPA and Tim Price, CPA at (888) 553-1040 or PNgroup@APS.net, or visit www.APS.net.

Huntingdon College is currently accepting Curriculum Vitae for Adjunct Professor in Accounting positions. It is the intent of the institution to move the accounting instruction to more of a practitioner perspective. Adjuncts would be responsible for no more than two courses an academic year, focusing on their field of experience. Available courses include, but are not limited to; Cost, Governmental and Non Profit, Individual Tax, Business Tax, and Audit.

Adjuncts would be expected to facilitate in person classes twice a week, (Mondays and Wednesdays or Tuesdays and Thursdays). In an effort to accommodate the schedule of qualified applicants, consultation of course schedules is possible.

Please email Curriculum Vitae and Transcripts to Dr. Christopher Clark at cclark@hawks.huntingdon.edu.

CLASSIFIEDS
20 ASCPA Connections

WHAT DO YOU THINK?

WE WANT TO KNOW

We are excited to bring you the first CONNECTIONS issue of 2023! No, you’re not missing the pages of your magazine - this issue is digital! You can use the QR code in the bottom right-hand corner to access this issue, as well as any issue we’ve printed in the last ten years.

Want to keep getting the printed version of CONNECTIONS Magazine? Then you’re all set!

For those members who do not actively change their Physical Mailing Preference on their account, a printed magazine will continue to be mailed via USPS and arrive in their mailbox the first of each publication month.

We plan to print the remaining five issues for 2023 as scheduled, so look for those in your mailbox!

WANT TO KEEP GETTING AN ELECTRONIC VERSION OF CONNECTIONS MAGAZINE?

Scan and update your physical mail preferences! Look for the Members-Only Publications section, then find Connections Print Magazine and select “Unsubscribe.”

Do you questions or recommendations for CONNECTIONS Magazine? We would love to hear them! Contact Communications Director Megan Hughes at your convenience. (334) 386-5755 | mhughes@alabama.cpa

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of Certified Public Accountants
Presort Std US Postage PAID Permit No 131 Montgomery, AL Delivering Results - One Practice At a time 888-553-1040 www.APS.net ASCPA Member $1 Billion+ in Practice Sales Most Recognized Brand Greatest Number of Buyers Most Successful Brokers When YOU are surrounded by results… Success FOLLOWS! We’ll sell YOUR practice for the highest price and best terms. Scan Here Lori Newcomer, CPA & Tim Price, CPA PNgroup@aps.net
The Alabama Society
1041 Longfield Court P.O. Box 242987 Montgomery, AL 36124