ASCPA Connections - Jul/Aug 2023

JULY

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AUGUST

2023

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TABLE OF CONTENTS

FEATURES 8

Troops to Suits

10

A&A: Not Something To Be Feared

14

CPE with ASCPA

18

CPAs in Action

20

What is HR Technology?

2023-24 ASCPA BOARD OF DIRECTORS James White, Jr., Chair Sarah Propper, Chair Elect Mandy Barksdale Cathy Dover Bruce Fryer Matthew Hilburn Kendra James Michael Kassouf Jeremy Mosteller Amanda Paul Paul Perry Joseph Wynn Dennis Sherrin, AICPA Council Rep Jamey Carroll, AICPA Council Rep S. Jon Heath, Past Chair CHIEF EXECUTIVE OFFICER Jeannine Birmingham, CPA, CAE, CGMA

Hear a reflection from a veteran-turned-accountant

Jim Martin, CPA, CGMA, MAcc Martin & Co., CPA, P.C

Check out our programming for the remainder of CPE season

CPAs from North Alabama team up with United Way of West Alabama for a Day of Action

Hear it straight from our partners at Paychex

CONTRIBUTING WRITERS Adam Fekula Jim Martin, CPA, CGMA

On the Cover As the 102nd ASCPA Board Chair, James White, Jr. will lead strategic efforts of ASCPA’s 15-person board to support the profession. Flip to page 6 to meet James.

EDITOR Megan G. Hughes, APR

Advertisers in this issue The University of Alabama ................. 16 CORVEE ..................................................................... 17 BMSS ............................................................................. 21

Inside the ASCPA Message from ASCPA CEO, Jeannine Birmingham ......... 4 Message from ASCPA Chair James White, Jr. ....................... 5

Accounting Practice Sales ................ 28

Member News .......................................................................................................... 24 Classifieds ..................................................................................................................... 26

@ALsocietyofCPAs

July / August

3

FROM THE CEO streamlined process and would reduce the

being led by James White, Jr. Speaking of,

need for many penalty abatement requests.

I hope everyone has the chance to meet

The third main topic we covered was The

with or talk to James during his year as

Freedom to Invest in Tomorrow’s Workforce

ASCPA Chairman. Like all ASCPA leaders,

Act. The Act would expand eligible uses

James brings a different background and

of 529 savings plans to include fees and

perspective to ASCPA matters, and he is so

expenses required to obtain or maintain

funny! A deep thinker with a quick wit. It is

recognized postsecondary credentials such

going to be another fast-paced year at the

as the CPA exam. This effort is another way

ASCPA house. With James’s leadership, our

the profession believes we can provide

current year priorities include developing

accounting professionals with more flexibility

resources for salary transparency, creating

as they enter the workforce and seek to

membership testimonials, assisting members

further their education. Overall, we had great

in altering the challenging perceptions of

conversations with our members of Congress,

workload compression, image, and valued

and we mixed in a little fun hopping around

employees, communicate career pathways,

the nation’s capital as well. (See below.)

explore associate membership opportunities, and continue our work on high school

Happy Summer ASCPA Members. Goodness,

strategies. The Board’s hope is that you will

when Mother Nature turns up the temperature

always see, and receive, the way we work to

in Alabama, it becomes hot, hot, hot quickly.

deliver value to ASCPA members.

Of course, the hot temperatures make

Lastly, and before I encourage you to take a

most think of vacation and time with family

few CPE classes offered by ASCPA, I want to

and friends. In the spirit of vacation time,

recognize one of ASCPA’s team members,

ASCPA has planned two successful beach

Kristi Gates. Kristi began her journey with

CPE events for ASCPA members. The first

ASCPA one year ago and works

beach event was held the third week of June

tirelessly to manage our CPE

and the upcoming beach event, Summer

programs well. In late June, Kristi

Education Conference, is July 16-20 in Gulf

We talk a lot about change. Technology

Shores. I hope you take advantage of these

changes, Firm of the Future, Business and

excellent programs. They are created such

Industry moving to outsourced accounting

Council of Alabama, with the Phillip R.

that you can mix education time with family-

work, CPA Evolution (the new CPA exam),

Forrest, Jr. Professional Achievement Award.

fun time. Like with everything, if you have

advances in recruitment, and so much more.

This statewide recognition honors a Public

suggestions for our summer events, please do

Have you thought about, however, how

Relations professional who is outstanding in

not hesitate to share your comments with me.

rapidly the profession had to make changes

their field. Kristi is dedicated, hard-working,

Speaking of success stories, your Alabama

beginning March 2020? We really did not

and innovative when it comes to building and

Federal Key Person delegates recently visited

have time to think about the changes that

promoting ASCPA education. The award is

all our Congressional offices. Alabama CPAs,

we faced, but we very quickly pivoted

well deserved by Kristi, and I am, the entire

and CPAs from across the nation, made our

and made so much happen. In the words of

ASCPA team is, so very proud of her. Well

way to Capitol Hill to meet with lawmakers

Barry Melancon, CEO AICPA, “CPAs have

done Kristi Gates!

on several important accounting issues.

weathered some of the most challenging

One of the top issues was establishing the

times in the history of tax administration

accounting profession as a STEM career

and have guided individuals and businesses

pathway. Once we achieve this effort, dollars

through significant changes.”

for K-12 STEM programs can be dedicated

I believe we are really good at change. In

continue to do so throughout the year. Thank

to accounting classes and resources. We

fact, if we are not changing, we are not

you for supporting ASCPA.

also discussed the simplification of the tax

growing, serving, or protecting the public.

filing extension process (Simplify Automatic

ASCPA is constantly changing. In April, we

Filing Extension or SAFE Act) which would

conducted our annual strategic meeting to

provide taxpayers, CPAs and the IRS with a

establish priorities for the 2023-24 year, now

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ASCPA Connections

was recognized by a group of her peers, the Public Relations

As we wind down summer, I hope you will review the offerings available to you for earning your annual CPE credits. We have built a strong program of options and will

FROM THE CHAIR

I want to thank each one of our members for

standards and regulations, and tackle new

the opportunity to serve as your 2023-2024

challenges every day. The team is dedicated

chair. I look forward to meeting several of you

to positioning you and your firm, business, or

at ASCPA events across the state this year.

organization for excellence in the future.

Before I get into talking about the upcoming year, I wanted to thank our outgoing chair Jon Heath for his leadership this past year. He set a great example for me of what this role requires to continue to push this organization to the next level. I also want to give a nod to the Board. I think we have a talented and diverse group of individuals that will foster an environment of dedication and teamwork as we head into the coming year.

The organization has gone through several changes internally and we have worked feverishly to set the organization up for success in the coming years. Our primary focus has been to provide as much value to you as members to assist in your efforts to serve the public and your clients. I am very excited about the number of initiatives that we have been working on behind the scenes that we will roll out to the membership over

word and work to implement a broad-scale

The theme of this issue of Connections is

the coming months. I want you all to take

solution for our great state and profession -

professional education. As you all know

great comfort in the team that we have

to ensure a future that is never-ending with

there’s been a tremendous amount of

working passionately and tirelessly to serve

talent excited and passionate about the

discussion around the profession and how

you – our members. It is a tremendous honor

work we do.

it can, and will most of all, meet the needs

for me to serve alongside them to assist you

of the future. One thing I can be certain

in serving the public interest and your clients.

of is that the profession’s requirement for continuing professional education will stand as a bedrock as we strive to meet the challenges of the future.

by saying, “Thank You.” Thank you in advance

There’s been a tremendous amount of

for your support and feedback on how we

change that’s occurred in everyone’s life as

can be the best organization to support you.

we are now two years removed from the pandemic. The profession is facing many

This summer and fall ASCPA is continuing

challenges as many of you are aware. As I

to provide a variety of web-based, live-

have been attending AICPA meetings, the

streamed, and in-person CPE options. You can

pipeline, or lack of individuals entering the

find all that within the pages of this magazine

profession, is the paramount issue we are

and on the website by visiting alabama.cpa.

facing. We will continue to stay close to the

Whatever your preference, ASCPA is bringing

initiatives being considered to address this

you exceptional learning opportunities you

problem. I implore you all to reach out to

can use to stay up to date on ever-changing

ASCPA with your ideas so we can spread the

Let me end this first of many messages to you

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5

Meet James C. White, Jr. Where did you grow up?

I was born in, and grew up in, Birmingham. We lived in Montevallo for the bulk of my days. (I add that, as it seems to be an important distinction for some.) When I cut the grass it was done with a tractor and not a lawn mower!

When did you decide on accounting as a career?

I didn’t make the decision until in college. I initially wanted to become an engineer but took Chemistry and destiny led me to take my first accounting class. The path was set after that.

What advice would you give to a smart, driven college student about to enter the “real world”?

Communication in both written and verbal form is paramount in the world in which we reside. I would endeavor at every opportunity to speak in front of groups to obtain the repetitions needed to set the bedrock for an individual to ensure they are capable of expressing themselves efficiently and effectively as it is an invaluable skill.

“James possesses a lovely blend of outof-the-box perspectives derived from a second-generation insider Coupled with his charm and wit, this thought leadership is delivered in ways that produce positive change for our profession.”

- Jon Heath, Immediate Past Chair

What prompted you to enter public accounting, instead of another sector?

As I matriculated, it was always said that your learning curve was steep in public accounting. I always wanted to push myself when I was younger, to test what I thought about myself. I saw public accounting as the best place to do that. It is the crucible of the accounting profession and I wanted to harden myself in the fire.

In the last five years, what new belief, behavior, or habit has most improved your life?

Doing more things in my life that are difficult. This can range from learning a new skill to doing cryotherapy. It’s provided for a clear mind in stressful situations.

What is one of the best or most worthwhile investments of time, money or energy you’ve ever made?

Anything related to my physical health. There is a direct connection between my physical well-being and my ability to manage stress and maintain mental acuity.

“James has the perfect balance of thinking before speaking, speaking what everybody else is thinking, and thinking what nobody else is thinking!”

- James Moody, Past Chair

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ASCPA Connections

When you feel overwhelmed or have lost your focus, how do you rest?

I take a beat. I workout and spend time with my daughter. Family provides the “Why” for me. It allows me to keep things prioritized and in focus.

The partners of Banks, Finley, White

in the United States and among the top

& Co. held a gala Friday, June 2,

25% of all CPA firms in America. It has

commemorating the firm’s 50 years of

offices in Birmingham, Atlanta, Memphis,

practice. It was there where the partners also announced they

and Denver. The firm provides an array of professional services

had admitted Wandalyn P. Wright, CPA and Ebony O’Brien, CPA

to Fortune 500 companies, state and local governments,

to the partnership, effective June 1.

colleges and universities, financial institutions, insurances companies, not for profit organizations, healthcare

Banks, Finley, White & Co. was founded May 26, 1973. It is one of the largest minority-owned firms

organizations, private businesses and individuals.

TROOPS to

Suits

As I reflect on the past several years, I feel blessed to be where I am today. I have the privilege of learning and growing alongside a world class team of professionals as a Staff Accountant for Anglin Reichmann Armstrong, PC in Huntsville, Alabama. The passion and expertise of my colleagues has made my entry into accounting a great experience.

It has been a long journey to get to this point. Nine years ago I was working in the insurance industry, after graduating with a bachelor’s degree in finance. I had always been interested in finance and investments, but soon realized that servicing insurance policies was not the career I was looking for. I then decided it was time to follow in the footsteps of my parents and serve in the military.

Several months later, I found myself in US Army Flight School at Fort Rucker, Alabama. For the next seven years, I flew Black Hawk helicopters on a wide variety of missions. Flying for the Army was an incredible adventure, but when it came time to pick a long-term career, I wanted to be in a field that would be challenging and fulfilling, but also family-friendly.

I chose to pursue a Master of Accountancy at the University of Miami while on active duty and was able to complete all the credits necessary to become CPA exam-eligible. While I could not do an internship in the military, I was able to gain accounting experience through remote volunteer positions during the COVID-19 pandemic. After graduation, I began encountering articles on shortages of accountants and became optimistic that my transition from aviation to accounting would be smooth. Overall the outlook was promising, but I was concerned after I spoke to the University of Miami Career Center. A career center associate told me, “Your resume looks good, but they might not know you are out here.”

I came to find this was true and discovered that most of the recruitment for new accountants is done through local university partnerships and events. This presented a problem for me because although Miami did have an excellent accounting career fair, I was stationed

states away and could not attend. I also wanted to move our family from Louisiana back to Alabama after exiting the military, so I started to look for veteran-specific opportunities to network with accounting firms in Alabama. The military has a transition program to assist veterans in finding jobs, and I was surprised to find out there were many different opportunities available. These options included pathways to many fields including tech, teaching, finance, transportation, law enforcement, entrepreneurship, and many others. I

Accounting is a rewarding profession, and at many firms there is a strong culture that somewhat mimics the camaraderie between military personnel. searched intently for accounting resources but found nothing. Even with a Master of Accountancy and years of volunteer experience, I found it hard to get in contact with industry professionals outside of the designated university pipelines. I was grateful to have a few informational interviews to help give me guidance on how to prepare myself, but it was only after an online Huntsville career fair that I was able to encounter a representative from Anglin and start the interview process.

While watching my journey unfold, I started to wonder how difficult it would be for veterans to enter the field in the future.

With more and more headlines mentioning the accountant shortage and the decline in CPA exam participation rates, I see an opportunity to engage more veterans to be a part of the solution to the challenges that face the profession. Most service members depart the military with a full scholarship to seek a degree of their choice, and it

appears they are not choosing Accounting.

From what I have seen, the reason for this is that they do not know how great the industry is.

Accounting is a rewarding profession, and at many firms there is a strong culture that somewhat mimics the camaraderie between military personnel. Many attributes of accounting including the ability to meet tight deadlines, attention to detail, and time management are also commonly found in the military. The similarity between these skill sets would improve the chances for service members to successfully transition into the accounting industry. On average, there are 200,000 men and women who leave the military each year, not to mention countless military spouses who are also seeking career opportunities. To have any hope of attracting talent from this group of hard-working people, our industry will have to compete with many other fields who already have existing transition programs in place.

What can we do to promote accounting among transitioning military and increase interest in the profession? My goal is to volunteer my time to ensure accounting opportunities are included in career transition classes at every one of the military bases here in Alabama.

Other ideas could include creating a specific section on your website geared towards veteran applications, or attending a career event at your local military base.

If you are interested in effective ways to engage military talent for the industry as a whole, please feel free to reach out to me on LinkedIn through email. I am excited to see all the ways in which veterans can have a positive impact on the future of accounting.

Adam Fekula Anglin Reichmann Armstrong linkedin.com/in/adam-fekula

July / August

9

A&A IS NOT SOMETHING TO BE I had lunch with a neurosurgeon client several weeks ago to discussion his situation (which is really simplistic – a mammoth W-2, decent investment income and a lot of charitable giving. I know, I sound like Rick Moranis from the original Ghostbusters). He is as perfect as a client can be as he requires little attention, is always positive and pays full rates! As we chatted about his thoughts of acquiring some rental properties (the dreaded passive loss rules), he stated that “he didn’t know how we (and CPAs in general) could understand the internal revenue code.

My response was that “most of my work is inputs” and let the computer do the rest.

I then indicated that the reverse of his comment is more accurate: “There is no Pro Series for Brain Surgery. In my world, if I mess up, most of the time I have three years to fix it or if financial statements go out wrong, I have the ability to reissue them at any time. You (and God, of course) hold life.

I just crunch numbers and present them in an established manner.”

That conversation formed the basis for this article. Many practitioners fear and fight change in the rules (both GAAP and tax).

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ASCPA Connections

feared

In reality, most rule changes should be embraced. They are not life or death. They actually present opportunities.

Having been a developer and presenter of CPE for the past 28 years of my 37 plus year career, I try to focus on why new standards are not necessarily the enemy of CPAs in public practice or in industry. Yet, we seem to live in a world where some folks, for a number of reasons, try to scare us about the impact of new pronouncements. I have not seen one greater example than the leasing standard which, as you probably know, went into effect for privately held businesses for annual periods beginning after December 31, 2021.

For twelve years, literally, I have discussed the leasing topic in CPE and applied it early since 2016 to a number of my clients and assisted with other firm’s clients. When it first came out as a proposal in 2010, it was indeed scary. However, a number of practitioners did manage to contain the FASB’s initial “idiocy” by cursing at them and threatening them to the point whereby the standard that was finalized in 2016 was really nothing to fear. Yet, from 2016

to the end of 2021, and in some cases into 2022, CPAs were leading the cries that this standard was the end of us! For example, the Pennsylvania Institute of CPAs (which represents 20,000 Pennsylvania CPAs and also is in charge of peer reviews for the States of New York and Delaware and the Virgin Islands) wrote a heart wrenching letter to the FASB in September 2021 stating that the adoption of the standard could lead to bankruptcies because of having to put something on the balance sheet (operating lease liabilities) that we have disclosed forever. If we have to capitalize that Ricoh copier or F-150 pickup lease, it will be the death of us!

Well, we have had a cycle now to adopt the leasing standard (December 31 yearends that have already issued) and I have responded to around 300 emails relating to the standard. Based on those emails, I have the following observations related to “why we should not fear an A&A standard…ever”.

1.

2.

3.

Banks have seemingly no issue with it. They get that the standard is merely taking what has been in the footnotes forever (the payments due under operating leases) and putting it on the balance sheet.

No banks are punishing any clients for doing that. In fact, some banks are actually pleading with their customers NOT to adopt the statement because it would cause the banker additional paperwork explaining why the standard has zero impact on the clients credit standing.

The standard resulted in the most qualified reports (for GAAP departures) I have come across in my career. Why? Because many saw the standard as having no usefulness to their users versus the status quo.

Several did not even see the lack of application of ASC 842 (the leasing portion of the codification) as having a material impact on the statements and, thus, didn’t alter their reports at all! We typically have the ability to not apply a new standard.

There was some confusion as to whether or not contracts between related parties were enforceable

and, thus, constituted leases.

There was also some confusion over how long to amortize leasehold improvements between related parties, especially when the enforceable terms of these leases may be a year or less.

FASB reacted to our concerns by issuing ASU 2023-1 which makes it possible to determine whether a contract between related parties is enforceable without having to contact an attorney and makes it possible to amortize leasehold improvements over their useful life regardless of what the enforceable term of the lease may be.

Another standard that practitioners were fearful of (at least the small practitioners who make up most of the firms in the United States) was the AICPA Quality Management Standards (the SQMSs).

These standards replace quality control with quality management and target the partners of an account to do a better job. Once again, the original draft was a hellish document. However, our standard setting bodies do listen to “us” and, after a tremendous backlash, backed off the two most controversial provisions of the SQMSs. What we are left with in the SQMSs which go into effect primarily for engagements for periods ending after December 15, 2025 is much more tolerable. See you in CPE for that one!

In short, while new standards do require us to work a little harder to apply them, we have standard setting bodies that are reactive to our concerns. In addition, if we are the first in our firm to master these new standards, we can become an invaluable internal resource and that can only help our career advancement.

See you in person later this year in fun, informative, A&A or (now) tax classes!

Jim Martin, CPA, CGMA, MAcc Martin & Co., CPA, P.C.

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Annual Meeting LEADING Panel Last month at ASCPA’s 2023 Annual Meeting attendees heard from leaders of the profession. They shared their experiences, their expertise and their expectations for the future.

Jon Heath and James White, Jr. (far left and right, respectively) moderated the LEADING Panel, featuring Bill Carr, Mary Stone and James White, Sr.

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ASCPA Connections

SAVE THE DATE

ASCPA’s 105th Annual Meeting will be Tuesday, June 11, 2024 at The Club in Birmingham!

July / August

13

CPE WITH ASCPA Welcome back to CPE with ASCPA! On the next few pages you will find a preview of our CPE programming throughout the remainder of the year, including live webcasts, webinars, in-person events and hybrid events featuring in-person and virtual attendance options.

We’ve developed partnerships this year to enhance our CPE offerings. We have partnered with the Georgia Society of CPAs to bring some of their conferences and live webcasts to our members. We have also partnered with CPA Crossings to develop ALOnDemand, a platform that will bring many more On-Demand courses to our members’ fingertips! Read more about ALOnDemand on page 15.

We have a list of CPE FAQs on our website which address accessing your ASCPA account, logging into a CPE course, and finding your transcript. There is also a section on surveys, which must be completed within 7 days after a course in order to process CPE certificates.

Please read over this short FAQ page, which can be found at alabama.cpa/cpe-faq, to ensure you are ready to conquer the 2023 CPE Season.

*

Some of our CPE programs are listed with an asterisk ( ) behind the CPE credit. This means the agenda is still being finalized, thus the field of study for those hours has yet to be determined. Please check online to see the most updated information regarding these programs.

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*

ASCPA Connections

2023 Summer Education Conference In-Person 7/16/2023 - 7/20/2023 Various | 20 CPE available

Common Deficiencies in SSARS Engagement Virtual 8/7/2023 (1 PM-4:30 PM) Melisa Galasso | 4 AA

Financial Wellness for Women: How to Empower Your Own Financial Future Virtual 7/19/23 (12-1:30 PM) Sommer Morris | 1.2 Other

What’s going on at the GASB Virtual 8/8/2023 (8:30 AM-12 PM) Melisa Galasso | 4 AA

CFO Series: How Good Companies Become Great Virtual 7/21/2023 (7:30 AM-11 AM) TBD | 4 Other K2’s Excel Charting and Visualizations Virtual 7/26/2023 (9 AM-12:30 PM) K2 Speaker | 4 Other K2’s Hands On with QuickBooks Online Accountant for Public Accounting Virtual 7/26/2023 (1 PM-4:30 PM) K2 Speaker | 4 Other K2’s Mastering Advances Excel Functions Virtual 7/27/2023 (9 AM-12 PM) K2 Speaker | 4 Other K2’s Improving Productivity with Microsoft 365/Office 365 Cloud Applications Virtual 7/27/2023 (1 PM-4:30 PM) K2 Speaker | 4 Other K2’s Testing and Auditing Excel Workbooks Virtual 7/28/2023 (9 AM-12:30 PM) K2 Speaker | 4 Other K2’s Intro to Excel Macros Virtual 7/28/2023 (1 PM-4:30 PM) K2 Speaker | 4 Other What’s Going on at the FASB Virtual 8/7/2023 (8:30 AM-12 PM) Melisa Galasso | 4 AA

Governmental Auditing Update: Yellow Book & Uniform Guidance Virtual 8/8/2023 (1 PM-4:30 PM) Melisa Galasso | 4 AA Jim Martin City Visits: A&A in the River City In-Person 8/9/2023 (8:30 AM-4 PM) Jim Martin | 8 AA Jim Martin City Visits: A&A in the City of Champions In-Person 8/10/2023 (8:30 AM-4 PM) Jim Martin | 8 AA A&A with Jim Martin Virtual 8/15/2023 (8:30 AM-12 PM) Jim Martin | 4 AA A&A with Jim Martin Virtual 8/15/2023 (1 PM-4:30 PM) Jim Martin | 4 AA The Financial Future is Female: More Money in the Hands of Women Virtual 8/16/23 (12-1:30 PM) Sommer Morris | 1.2 Other K2’s Small Business Internal Controls, Security, and Fraud Prevention and Detection Virtual 8/16/2023 (9 AM-4:30 PM) K2 Speaker | 8 AA K2’s QuickBooks for Accountants Virtual 8/17/2023 (9 AM-4:30 PM) K2 Speaker | 8 AA

K2’s Technology for CPAsDon’t Get Left Behind Virtual 8/18/2023 (9 AM-4:30 PM) K2 Speaker | 8 Other Southeastern Accounting Conference In-Person - Atlanta, GA 8/23/2023-8/24/2023 Various | 18 CPE* CPA Primer on Data Analytics with Practical Examples Hybrid 8/24/23 (8:30 AM-12 PM) Marc Hamilton | 4 AA AI Technology and Practical Application for CPAs Hybrid 8/24/23 (1 PM-4:30 PM) Marc Hamilton | 4 AA Jim Martin City Visits: A&A in the Queen City In-Person 8/29/2023 (8:30 AM-4 PM) Jim Martin | 8 AA Jim Martin City Visits: A&A in the Magic City In-Person 8/30/2023 (8:30 AM-4 PM) Jim Martin | 8 AA Jim Martin City Visits: A&A in the Rocket City In-Person 8/31/2023 (8:30 AM-4 PM) Jim Martin | 8 AA What’s Changing in A&A for Governmental Entities Virtual 9/5/2023 (8:30 AM-12 PM) Melisa Galasso | 4 AA Common Yellow Book & Single Audit Deficiencies Virtual 9/5/2023 (1 PM-4:30 PM) Melisa Galasso | 4 AA

CPE WITH ASCPA Not-For-Profit Accounting & Auditing Update Virtual 9/6/2023 (8:30 AM-12 PM) Melisa Galasso | 4 AA

Jim Martin City Visits: A&A in the Peanut City In-Person 9/21/2023 (8:30 AM-4:00 PM) Jim Martin | 8 AA

Deep Dive into Common Auditing Deficiencies Virtual 9/6/2023 (1 PM-4:30 PM) Melisa Galasso | 4 AA

Sales & Use Tax Workshop Virtual 9/22/2023 Bruce Ely & Will Thistle | 4 TX

Blockchain - Current Applications of Importance for CPAs Hybrid 9/14/23 (8:30 AM-12 PM) Marc Hamilton | 2 AA, 2 Other Insights from the Sam Friedman and FTX Cryptocurrency Fraud Hybrid 9/14/23 (1-4:30 PM) Marc Hamilton | 4 AA Jim Martin City Visits: A&A in the Port City In-Person 9/19/2023 (8:30 AM-4:00 PM) Jim Martin | 8 AA Jim Martin City Visits: A&A in the Capitol City In-Person 9/20/2023 (8:30 AM-4:00 PM) Jim Martin | 8 AA

2023 Sole Practitioners Conference Virtual 9/26/2023 TBD | 8 CPE* A&A with Jim Martin Virtual 9/26/2023 (8:30 AM-12 PM) Jim Martin | 4 AA A&A with Jim Martin Virtual 9/26/2023 (1 PM-4:30 PM) Jim Martin | 4 AA Management Accounting Decision-Making Tools Virtual 9/26/2023 (8 AM-3:45 PM) TBD | 8 AA

Capstone & Cocktails Event: Financial Wellness in the Workplace | Women + Wealth Creation In-Person 9/27/23 (3-5 PM) Sommer Morris | 1.2 Personal 2023 Financial Accounting & Auditing Conference Hybrid 9/29/2023 Various | 8 AA 2023 Financial Institutions Conference Virtual 10/19/2023 TBD | 8.0 CPE*

2023 Business & Industry Conference Virtual 11/15/2023 - 11/16/2023

Nov. 15 - 17, 2023 Birmingham Alabama Federal & State Tax Institute Hybrid 11/15/2023-11/17/2023

Keeping Organization Assets Safe Virtual 10/30/2023 (1 PM-2:40 PM) TBD | 2 AA K2’s Technology Conference Virtual 11/9/2023 - 11/10/2023 Various | 8 Other

2023 Government Accounting & Auditing Forum Hybrid 12/4/2023 - 12/6/2023 Various | 16.0 CPE*

Shorten Month End: Closing Best Practices Virtual 11/10/2023 (7:30 AM-11 AM) TBD | 4 AA

Tax Webinar with Jim Martin Virtual 12/12/2023 (8:30 AM-4:30 PM) Jim Martin | 8 TX

ALOnDemand New this year, ASCPA has partnered with CPA Crossings - one of the foremost providers of quality professional education for CPAs - to offer an on-demand learning solution called ALOnDemand. More than 100 curated courses are available covering a wide range of topics in accounting and auditing, tax, technology and more.

New this year, ASCPA has partnered with CPA Crossings - one of the foremost providers of quality professional education for CPAs - to offer an on-demand learning solution called ALOnDemand. More than 100 curated courses are available covering a wide range of topics in accounting and auditing, tax, technology and more.

A subscription is available to ASCPA members that provides unlimited access to all ALOnDemand courses during the calendar year and unlimited CPE credits. The ALOnDemand subscription gives you the freedom to take CPE when and where you want!

While the platform will be new to ASCPA members, a very useful tutorial video is available for all subscribers.

To learn more visit alabama.cpa/ALOnDemand.

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CPE WITH ASCPA

8/9/23

INSTRUCTOR

Jim Martin In-Person 8:30 - 4 PM 8.0 AA

Remember Bare Bones A&A Updates?

They’re making a comeback - but this time with breakfast and a boxed lunch!

8/10/23

Choose from eight programs across the state and hear from Jim Martin as he gives his A&A Update.

Register for any of these programs by visiting alabama.cpa/city-visits.

8/29/23

8/30/23

8/31/23

9/19/23

9/20/23

9/21/23

1,500+ tax strategies Find savings for every client

Start saving your clients money on taxes today.

Get your demo at corvee.com/alcpa

CPAs in Action CPAs from the Tuscaloosa area traded their laptops and highlighters for wheelbarrows and shovels as part of United Way of West Alabama’s Day of Action. It was hot, but it was worth it. Volunteers from Way, Ray Shelton (WRS) and JamisonMoneyFarmer (JMF) navigated their way around the grounds of the Helen H. Hahn House removing old and overgrown shrubs, and placing fresh mulch in flowerbeds across the campus.

The Helen H. Hahn House is just one part of Hospice of West Alabama. They are a nonprofit agency dependent on their community to support the people and families they serve people and families experiencing end-of-life. “Without the support of our community, we at Hospice of West Alabama would have a very difficult time taking care of our patient and family needs,” said Sandy Milling, Volunteer Coordinator for Hospice of West Alabama. “The love of volunteerism is critical to existence for Hospice of West Alabama..”

Milling told volunteers before the day began how much their work would mean to Hospice of West Alabama. “By serving on the day of action, you are providing support for someone in our community who is going through a very difficult time.”

One CPA volunteer didn’t have to hear that message. He knew it, first-hand, to be true.

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ASCPA Connections

It had been nearly two and half years since Trenton Shepherd, Shareholder with Way Ray Shelton, had been to the Helen H. Hahn House. “The care and the love they provide families who are struggling,” said Shepherd, “it’s just incredible.”

Shepherd’s father passed away in January 2021 and had been a patient at the Hahn House.

“It was during COVID, so we really couldn’t be there as a group,” recalled Shepherd. “Immediate family could, but we had to rotate in so that extended family could visit, too. The staff was great with that.”

“The inside of the facility is great,” said Shepherd. “Big rooms and large sitting areas, some of which are outside, so that’s why cleaning up the outside was so important - that’s some of the areas families congregate in.”

Having been a United Way volunteer for many years, both as a loaned executive and a member of the allocations committee, Shepherd was already familiar with the non profit when the time came for his family to be the one in need.

He described how the not-for-profit organization works, and how anything not covered by insurance is covered by donations from community. “The family never receives a

on Day of Action bill,” said Shepherd. “They provide hospital beds. nurses make home visits, they do it all - a one stop shop, for people in that situation.”

another and make a significant difference in someone else’s life,” said Milling. “You’re doing that today through the United Way Day of Action.”

According to both Shepherd and Milling, this project is very well-worth the time for volunteers. “Our volunteer work keeps them from having to pay someone to do it,” said Shepherd.

“And that means there’s more money to go to help those families in need.”

The group worked hard that day so someone in the community could have a respite opportunity to breathe, think and relax in a beautiful place.

“These moments are critical in a journey where we are assisting someone, we love to walk a difficult path,” said Milling.

Milling also knows first-hand how hospice can impact the life of a family. Much like Shepherd, Milling’s father was also a patient in hospice care. She shared her heartwarming testimony with the volunteers that day before the gardening began:

“They have done tremendous work for my family,” said Shepherd. “All sides of my family.”

“One day we can look back at our tough days and know that there was someone who took the time to be there for us,” Milling said, “and we can return that valuable favor of the love of humanism to pay back for what we as individuals needed in our times of troubles.”

“Anytime I am able to help them, in any way, I do,” said Shepherd. “Even my friends try to help, because they know how important the work is that Hospice of West Alabama does for families in our community.”

She reminded the CPA volunteers many times how their day of service would serve so many people who get assistance from their organization.

“In my opinion, this is what we are here to do - to help one

(L-R) Zack Camerio (ASCPA) and Trenton Shepherd (WRS) volunteer at the Helen H. Hahn House.

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and other information in a timely manner. Technology may also assist employees expand their range of skills and knowledge through an online learning management system.

What What Is Is HR HR Technology?

Technology?

HR technology encompasses the use of hardware and software to support a wide range of human resource tasks and responsibilities. Payroll, employee benefits, and candidate recruitment typically fall within the realm of HR technology. The latest HR technology addresses a wider range of HR-related challenges — everything from remote and hybrid work environments to the use of artificial intelligence (AI) and deep-dive data analytics.

And a new generation of employees is fueling a surge in HR technology use for HR leaders, motivated by the valued benefits it offers like self-service capabilities and continued learning tools.

As a result, HR technology benefit business leaders and employees alike. Technology trends in HR promise to dramatically enhance business operations and meet the challenges in the future of work.

HR Technology Boosts Efficiency New HR technology can generate measurable results by enhancing the pace and efficiency of both managers and the teams they lead.

For example, distributing information to a remote workforce is made easier when the proper digital communication channels are in place. About 66% of HR leaders say their top technology goal in the next year is making it easy for employees to communicate questions and concerns to management whether in the office or for hybrid and remote workers.1 In the next 12 months, technology investments are expected to boost employee productivity (43%) as well as improve the overall employee experience, training and skills building (39%), and retention (38%).1 Trends in HR Technology for 2023 A variety of HR technologies are assisting HR professionals to manage new conditions in the post-pandemic business world.

Self-service technology can help employees access and manage their personal information. HR technology may also allow leadership to communicate news about changes in health plan coverage, company holidays, 20

ASCPA Connections

The expansion of HR capabilities remains a significant focus of growth. Pay discussions, conflict mediation, and strategy-setting are ongoing areas of concern for HR professionals. Ramping up the use of HR technology can also help automate much of the work involved with newhire training, time tracking, and benefits administration.

Future HR technology trends will likely focus on: •

HR strategic initiatives

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The hybrid work environment

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Employee wellness, safety, and support

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Cloud-based systems

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Data integration

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Hiring and retaining workers

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Enhanced decision-making

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Learning management

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Improving diversity in the workplace

About 36% of HR leaders plan to use technology to boost their own productivity in the next year.1 Since HR teams are continually expected to do more, HR technology can help bridge potential labor gaps and enable HR professionals to have more time for strategic work, which is essential to success in 2023 and beyond.

Using HR Technology To Fuel Success Having effective HR solutions software is the foundation for any sound HR strategy. An integrated HR technology solution may enable use of a single employee record across multiple areas of the business and allow employers to customize how they use the system based on their specific needs. This includes choosing the modules that make sense for the company, such as recruiting, benefits administration, and time and attendance.

This ability to customize enables companies to invest in their priorities, make the most important HR processes more efficient, control costs, and help to scale technology (and build on new HR technology trends) when business needs change.

Access this full article online: www.paychex.com/articles/hcm/technology-trends-in-hr Paychex is proud to be the preferred payroll provider for the Alabama Society of CPAs.

Not All Accounting Firms Are Alike We believe in enjoying what we do, always doing our best and getting the most out of life along the way.

Being a BMSS team member means having the resources and opportunities to build the life you want.

Is it time to reevaluate your priorities and set a new course for your future?

Send your resume to Josh Baucum at recruiting@bmss.com or call him at 205.982.5580 to learn what's possible!

FROM THE PIPELINE

UNIVERSITY SPOTLIGHT

Alabama State University prepares students for today’s data-driven accounting environment through KPMG’s Master of Accounting with Data and Analytics program KPMG’s first-of-its-kind Master of Accounting with Data and Analytics (MADA) program prepares students to hit the ground running post-graduation. It provides specialized skills in the practical use of the latest analytics technology needed to succeed in today’s data-driven accounting environment.

In fall 2022, Alabama State University (ASU), one of the 15 universities in the program, updated its curriculum, introducing two new courses: CIS 550 – Data Cleansing, Integration, and Visualization and MGT 580 – Business Analytics/Quantitative Analysis. ASU also revamped another course: ACT 516 – Advanced Accounting Information Systems.

These three courses focus on the use of advanced Excel, Access, Alteryx, AWS Cloud Practitioner, SQL Server, Power BI, Python, R, SAP and the award-winning KPMG Clara. KPMG Clara is a smart audit platform that is designed to facilitate seamless and transparent interactions between the client, the engagement team and KPMG’s audit team. The secure platform offers a centralized portal that serves as a single source for the exchange of important information.

All faculty and students in the MADA program have access to the MADA Cloud, a virtual desktop designed to provide students easy access to various data and analytics tools and resources. The platform includes Power BI, Microsoft 365, DataSnipper, Alteryx and Tableau.

As a participating university, ASU has access to a KPMG team of professionals helping to implement the program.

Through this collaboration, students master Alteryx and Power BI in CIS 550, solve forensics case studies using Alteryx, Power BI and SQL in ACT 516 and complete additional case studies on KPMG Clara.

The MADA program at ASU offers 10 scholarships per year that cover tuition and fees. Students receive a highend laptop and can earn a stipend of $5,000 for earning certifications in several data and analytics tools and programs. The four students in ASU’s first MADA cohort started in fall 2022 and will be graduating in July 2023. Three of them will be joining KPMG: one in its Birmingham office and two in its Atlanta office. The fourth student will be working for corporate America .

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Hear from MADA graduate Raegan Seguin: As a KPMG scholar of ASU, the MADA program provides invaluable skills needed for the current workforce. Not only will students leave the program with deep knowledge in accounting material, but they will also have unique experience using proprietary auditing tools such as KPMG Clara.

Data and analytics are becoming increasingly important in today’s job market. As a result, CPA firms must spend considerable time training their staff to use databases that will soon make the accounting function more efficient and effective. The MADA program at ASU gives students this competitive advantage.

In the program, students utilize advanced forms of Excel, Access, Alteryx, AWS Cloud Practitioner, SQL Server, Power BI, Python, R and SAP. And the learning does not stop there. The courses further encourage students to master these applications with certification exams. ASU aims to create not just graduates, but competent professionals.

Finally, with the massive amount of information and education available in this program, I feel prepared to enter the workforce. Courses in data and analytics are unlike typical accounting courses. They encourage students to think like accountants and IT professionals in obtaining, organizing and analyzing data. The MADA program at ASU challenges me to improve my performance constantly. And my experience at ASU will prepare me for my future in accounting.

The world of accounting is changing rapidly. Luckily, students can pursue an education path in the KPMG MADA program at ASU that will equip them to thrive in today’s data-driven environment. Accountants can leave ASU feeling prepared and willing to tackle any task.

Congratulations to Alabama’s newest CPA Licensees The following individuals have successfully passed all four parts of the CPA exam - Congratulations!

Sara E. Asmann, Birmingham

Kristen M. Kilponen, Lowndesboro

William W. Atkinson, Auburn

Benjamin J. Levio, Pelham

Wesley E. Crane, Homewood

Madison N. Maddox, Titus

Grant S. Cureton, Spanish Fort

William T. Martin, Toney

Beverly M. Dahlem, Godley, TX

Michael A. McLaughlin, New Market

Erika M. Doody, Thorsby

Jessica M. Moncus, Deatsville

Thomas S. Ellis, Kennesaw, GA

Matthew E. O’Brien, Sterrett

Felicia C. Farrar, Richmond, TX

Bethany M. Quinn, Vestavia Hills

Rae E. Johnston, Birmingham

William G. Tubbs, Harvest

Jessica R. Keith, Montevallo

These individuals completed all four parts of the CPA exam between Mar. 1 - Apr. 30, 2023.

meet

Caroline Caroline Hale Director, Pipeline Strategy Caroline earned her bachelor’s degree in Sociology from the University of North Georgia in 2018 and her master’s degree in Strategic Communication from Troy University in 2021. She enjoys spending time with family and friends and staying active in the community. She currently serves as Membership Chair for the Troy Junior Women’s League.

Joined ASCPA staff June 5, 2023 chale@alabama.cpa | (334) 386-5760

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MEMBER NEWS Russell Adams, CPA has joined Jefferson Credit Union in Birmingham as CFO after working most recently with Heidelberg Materials for 7 years.

Russell also volunteers as National Comptroller for the Scottish American Military Society, an 1,100-member veterans organization that provides Adams social activities for veterans and their families and preserves military history and traditions. Russell earned a Finance degree from Auburn University and an MBA degree from UAB. Partners of Banks, Finley, White & Co. announced they had admitted Ebony O’Brien, CPA and Wandalyn P. Wright, CPA to the partnership, effective June 1, 2023. The announcement was made at the firm’s 50th Anniversary O’Brien Wright Gala. The two share extensive experience in providing auditing and advisory services to State and Local Governments, as well as Not for Profit Organizations.

O’Brien’s experience extends to airports, public utilities, brokerdealers, recreational and convention operations and publicly traded companies. Similarly, Wright has expertise in colleges and universities, as well as employee benefit plans.

Bridgeworth Wealth Management congratulates Brian Hinson, CFP, CPA, ChFC, PFS, on being ranked among the top ten wealth advisors in Alabama by Forbes for 2023.

The Forbes Best-In-State Wealth Advisors ranks Hinson experienced advisors based on a complex algorithm of qualitative and quantitative data, including due diligence interviews, revenue trends, assets under management, service models, compliance records, and best practices in their approach to working with clients. The list features 100 advisors across Alabama.

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Shank

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Pierce, CPA & Advisors is proud to announce that founding member Lykethia Pierce, CPA, CB is a Birmingham Business Journal Who’s Who In Accounting 2023 Honoree. The individuals recognized are leaders in Birmingham’s accounting industry. They have a track record of helping individuals and businesses reach their milestones like planning, development, growth and resiliency.

BMSS Founding Member and Chief Practice Officer, John Shank has been named a finalist in the Birmingham Business Journal 2023 C-Suite Awards.

These awards recognize excellence among chieflevel leaders in metro Birmingham who are playing pivotal roles guiding companies through current economic challenges.

Don Wallace, CPA of Northport, was recently elected to the Hale County Commission. He has previously served 2 terms on the Tuscaloosa County Commission and is a past Vice-Chair of the Alabama Republican Party. He and his wife Debbie, a native of Hale County, moved to Moundville in 2020, where they also operate All’s Well Farms, a venue for small events.

ASCPA Connections

IN MEMORIAM Yuell Bivin Busey March 19, 1933 - March 30, 2023 Mobile, AL | Certificate #451 Yuell Bivin Busey – a 90-year-old native of Frisco City and long-time resident of Mobile, passed away Thursday, March 30, 2023. Busey graduated from the University of Alabama with a degree in accounting. He was an avid Alabama Crimson Tide fan.

Busey joined the firm of Smith, Dukes, and Buckalew where he worked as a Certified Public Accountant for fifty years before founding his own firm, Busey & Busey, CPAs, LLC, in 2009 with his daughter, Nancy. He was a member of the Mobile Chapter of ASCPA and the Alabama Society of Certified Public Accountants, having served in all offices in each organization, including President. He served on the Alabama State Board of Public Accountancy and the National Association of State Boards of Accountancy.

Busey was a longtime member of Dauphin Way United Methodist Church where he served on various committees and boards throughout the years and was named an Honorary Steward. He served as Treasurer and a member of the board of the Acoustic Neuroma Association. He also served on the Board of the Community Foundation of South Alabama and was a member of the Estate Planning Council of Mobile. He was also a member of the Lions Club of Mobile for fifty years where he was named a Melvin Jones Fellow.

He served for many years as a board member of the Kate Kinloch Middleton Fund. A veteran of the United States Navy, he was stationed aboard the U.S.S. Essex aircraft carrier. As a member of the Navy League, he served as treasurer of the commissioning of the first L.C.S. built in Mobile, the U.S.S. Independence.

“Serving the CPA community was always extremely important to him,” said his daughter, Nancy. “He knew so many people from around the state from when he served.”

“Mr. Busey was a giant of a man,” said Jeannine Birmingham, President and CEO of ASCPA. “Giant in spirit and kindness. He will be so missed.”

FIRM NEWS BMSS Advisors & CPAs

Jackson Thornton & JTAM Named to Accounting Today, Forbes Lists BMSS Internal Spa Day To celebrate the end of Success Season, the ladies of BMSS enjoyed a day of rest and relaxation at a local spa! This is the second year of this sweet tradition.

Best Place to Work 2023 BMSS is honored to be named the best place to work in Birmingham, Alabama by the Birmingham Business Journal in the large category! While we pride ourselves on providing an excellent client experience, we also strive to create an engaging and empathetic culture in which our team members thrive.

Spring Serve Day 2023 In May, the BMSS Advisors & CPAs family of companies participated in spring Serve Day, continuing the tradition of serving the communities in which they live and work. 120 BMSS team members volunteered at ELI, Bundles of Hope Diaper Bank, Christian Service Mission, AL Wildlife Center, Lincoln Village and Big Oak Ranch! BMSS Legacy, our initiative that includes all sister companies, coordinates several serve days a year as well as internal charitable giving with the goal to “empower employees to make an impact through their time or material resources.”

WellStone’s Beacon of Hope Celebration BMSS was honored to sponsor WellStone’s 2023 Beacon of Hope Celebration, where the Huntsville community gathered to celebrate advancements in mental healthcare and substance abuse treatment.

Jackson Thornton, a certified public accounting and consulting firm headquartered in Montgomery, AL, and Jackson Thornton Asset Management (JTAM), a wealth management firm with offices in Montgomery, Dothan, and Opelika, AL, have been named to multiple lists by Accounting Today and Forbes.

Jackson Thornton ranked 35th on Accounting Today’s “Beyond the Top 100 – Firms to Watch,” a listing of top CPA firms across the US. In addition, the firm was one of only 8 Alabama firms and the only Montgomery-based firm to make the Regional Leaders Gulf Coast list (AL, FL, LA, MS).

Jackson Thornton was also recognized in Forbes’ listing of “America’s Best Tax & Accounting Firms 2023” and was named in both the tax and accounting categories.

Accounting Today’s rankings were determined by a survey of almost 300 tax and accounting firms across the US and were based on 2022 revenue and other information. To create the list of “America’s Best Tax and Accounting Firms 2023,” Forbes surveyed approximately 30,000 CPAs, enrolled agents, tax attorneys, accountants, and CFOs. Each was asked to name firms in tax and accounting that they would recommend based on their professional experience during the last three years.

Jackson Thornton Asset Management was named a “2023 Wealth Magnet” in Accounting Today’s recent listing of the top 150 CPA financial planners. With more than $1.5 billion assets under management, JTAM is ranked 36th and is one of only 49 firms in the $1 Billion-Plus Club. Accounting Today’s listing is based on assets under management (AUM).

“We’re honored to be recognized by both of these wellrespected publications,” said John Fendley, President & CEO of Jackson Thornton. “Our primary goal is to serve our clients well by doing good work for them as well as throughout the communities we serve. It’s gratifying for our team to be identified as leaders in tax, accounting and wealth management and we’re certainly proud of the way they continue to respond to our clients’ expanding and evolving needs.”

Send firm news to ASCPA Communications Director Megan Hughes at mhughes@alabama.cpa.

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CLASSIFIEDS

SELLING YOUR FIRM IS COMPLEX. LET US MAKE IT SIMPLE. Accounting Biz Brokers has been selling CPA firms for over 18 years and we know your market! Our brokers are Certified Business Intermediaries (CBI) specializing in the sale of CPA firms. We are here to help you navigate through the entire sales process. Contact us TODAY to receive a free market analysis. Listings include: •

NEW: West of Nashville, TN $265k

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NEW: Chattanooga, TN Area $2.115M

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W Middle TN $350k

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NEW: Metro DeSoto County, MS (Memphis Area) $1.25M

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East Memphis Area $520k-SOLD

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East Memphis Suburb $950k-SOLD

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Knoxville 600k-SOLD

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Bartlett, TN Gross $550k-SOLD

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_NE MS Tax & Bookkeeping Firm Gross $850k-SOLD

For more information contact Kathy Brents, CPA, CBI. Cell 501.514.4928 | Office 866.260.2793 Kathy@AccountingBizBrokers.com or visit us at www.AccountingBizBrokers.com .

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: •

Auburn – Opelika CPA grossing $330K * New *

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_Tuscaloosa CPA grossing $175K * Available *

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_Montgomery area CPA grossing $155K * Available *

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_Okaloosa County, FL (near AL border) CPA grossing $365K * Available *

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_Pascagoula, MS area practice grossing $170K * New *

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_Knoxville practice grossing $195K * Sale Pending *

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_Dyersburg, TN area CPA grossing $320K * New *

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_Southwest TN / Northeast MS tax practice grossing $160K * Available *

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_East Nashville CPA grossing $210K * Available *

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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.

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ASCPA Connections

Presort Std US Postage PAID Permit No 131 Montgomery, AL

The Alabama Society of Certified Public Accountants 1041 Longfield Court P.O. Box 242987 Montgomery, AL 36124

Thoughts of Constant Due Dates Motivating You To… SELL! SELL! SELL! With over $1 Billion in Practices Sold, We’ll guide you every step of the way!

Scan Here

Delivering Results - One Practice At a time Lori Newcomer, CPA & Tim Price, CPA PNgroup@aps.net

888-553-1040 www.APS.net ASCPA Member