CPA Voice - May/June 2022

MAY | JUNE 2022

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2 | CPA Voice

CONTENTS MAY | JUNE 2022

feature

Volume 14, Issue 3 EDITOR: Jessica Salerno-Shumaker – jsalerno@ohiocpa.com GRAPHIC DESIGN: Kyle Anderson – kanderson@ohiocpa.com EDITORIAL OFFICES CPA Voice 4249 Easton Way, Suite 150 Columbus, OH 43219

6 It's my secret: Disclosing neurodiversity and invisible illness at work Business leaders should remember that an inclusive culture respects and embraces all people, abilities, identities, and perspectives — including ones that are not visible.

in depth 2 CEO letter 3 Self-assessment exam Free for members!

4 OSCPA advances muni tax over the years One of OSCPA’s top legislative priorities for years has been achieving meaningful reforms to Ohio’s municipal tax structure—the most complicated in the nation.

12 Forensic accounting offers an exciting career path Forensic accounting is an opportunity for CPAs to work with the FBI, IRS and more to help catch criminals and detect embezzlement.

16 How neurodiversity is driving innovation from unexpected places To drive sustainable growth in the 21st century, businesses need to continually innovate and identify new sources of talent.

20 Embracing workstyle diversity: Challenges and opportunities People think, learn, communicate, lead and work in different ways regardless of demographic characteristics.

24 Nonprofits: Transformation as a result of COVID-19 The last two years of the COVID-19 pandemic have been some of the most difficult and turbulent times, and the economic fallout hit the nonprofit industry particularly hard.

28 Sourcing top talent pushes firms outside their comfort zone Firms that have not considered allowing employees to work remotely in the past, are now finding themselves with a limited local candidate pool and threat of an employee exodus.

30 Crypto fraud is real: How practitioners can help prevent it Blockchain and cryptoassets are increasingly part of mainstream financial markets and accounting conversations.

35 Learning events at a glance

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CPA Voice is the official magazine of The Ohio Society of Certified Public Accountants.

CPA Voice’s purpose is to serve as the primary news and information vehicle for the nearly 26,000 Ohio CPA members and professional affiliates. Articles are reviewed for technical accuracy. However, the materials and information contained within CPA Voice are offered as information only and not as practice, financial, accounting, legal or other professional advice. While we strive to present accurate and reliable information, The Ohio Society of CPAs makes no warranties regarding the accuracy of the information provided herein. Readers are strongly encouraged to conduct appropriate research to determine the accuracy of the information provided and to consult with an appropriate, competent professional adviser before acting on the information contained in this publication. The statements of fact, thoughts, advice and opinions expressed in CPA Voice are those of the authors alone and do not represent or imply the positions, opinions, nor endorsement of The Ohio Society of CPAs or of its publisher, editors, Board of Directors, or members.

It is our policy not to knowingly accept advertising that discriminates on the basis of race, religion, gender, age or origin. The Ohio Society of CPAs reserves the right to reject paid advertising in its sole discretion. We do not necessarily endorse the resources, services or products unrelated to The Ohio Society of CPAs that may appear or be referenced within CPA Voice, and make no representation or warranties about those products or services or the accuracy and claims regarding those products and services. Advertisers and their agencies assume liability for all advertisement content and responsibility for all claims resulting from such advertisements made against The Ohio Society of CPAs. The Ohio Society of CPAs does not guarantee delivery dates for CPA Voice and disclaims all warranties, express or implied, and assumes no responsibility whatsoever for damages incurred as a result of delivery delays.

CPA Voice (ISSN 0749-8284) is published six times per year by The Ohio Society of CPAs, 4249 Easton Way, Suite 150, Columbus OH 43219, 614.764.2727. Subscription price for non-members: $39.95.

Copyright © 2022 by The Ohio Society of CPAs; all rights reserved. No part of the contents of CPA Voice may be reproduced by any means or in any form, or incorporated into any information retrieval system without the written consent of CPA Voice. Permission requests may be sent to the editor at the address above. While care will be given to all materials submitted for publication, we do not accept responsibility for unsolicited manuscripts, and they will not be returned unless accompanied by a self-addressed postage prepaid envelope.

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MAY | JUNE 2022

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A WORD from our CEO

OSCPA mourns loss of longtime former CEO Clarke Price

The accounting profession suffered an immeasurable loss when former Ohio Society of CPAs President & CEO Clarke Price, FASAE, CAE, died on April 5. He was with The Ohio Society of CPAs for 40 years and spent 22 of those years as CEO before retiring in 2012.

Clarke was a transformative leader for OSCPA and the profession for four decades.

His impact on the profession is invaluable as CPAs years later are still benefiting from his work.

Clarke’s accolades and achievements were many, as his work on behalf of the profession was recognized by the AICPA’s Distinguished Service Award – the highest recognition bestowed on a non-CPA. He was named to Accounting Today’s list of “100 Most Influential People in Accounting” profession multiple times, and, worked with AICPA and other state CPA societies to shape national policy impacting the future of the profession. In his honor the Clarke Price Accounting Scholarship was created, intended for non-traditional students and veterans who exemplify the qualities and characteristics of leadership, innovation and commitment.

Clarke’s forward-thinking efforts are still being felt today. He prioritized OSCPA becoming a leader nationally and advocated for stronger engagement at the Ohio Statehouse on instrumental business issues. He led the Society to numerous legislative wins, including Ohio Tax Reform in 2005, three separate instances of Ohio Tort Reform, reforming Ohio’s licensing structure for CPAs and the ongoing push for reform of Ohio’s municipal income tax structure, among many others.

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Throughout his leadership, he touched countless lives and remained a source of guidance and inspiration for members and CPAs across the country. When we initially shared this news, members and friends of Clarke’s reached out with stories of how he impacted and positively influenced their personal and professional lives. We send our condolences to the Price family and remain immensely grateful for Clarke’s efforts in pursuit of always advancing the accounting profession.

SCOTT D. WILEY President and CEO

swiley@ohiocpa.com | 614.321.2218 (office) | 614.546.9430 (cell) Twitter: @ScottDWiley | LinkedIn: www.linkedin.com/in/scottwileycae

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MAY | JUNE 2022

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ADVOCACY in focus

OSCPA advances muni tax over the years OSCPA staff report One of OSCPA’s top legislative priorities for years has been achieving meaningful reforms to Ohio’s municipal tax structure—the most complicated in the nation. The success in passing a series of reforms in recent years has been a culmination of OSCPA’s hard work and consistent advocacy for Ohio’s accounting and business community.

that reduce costs and red tape, making it easier for taxpayers to comply with filing requirements. The law changes, effective for taxable years beginning on or after January 1, 2018, eliminated the sales factor throwback rule and created a centralized filing and payment option for the municipal net profits tax, saving taxpayers significant administrative costs.

The impact of House Bill 5, signed into law December 19, 2014—and effective for taxable years beginning on or after January 1, 2016—was a significant victory for Ohio CPAs. A partnership of more than 30 organizations representing hundreds of thousands of businesses and professionals and led by OSCPA, the Ohio Municipal Tax Reform Coalition worked collaboratively to drive muchneeded reforms to the state's municipal income tax code.

Three years later on Nov. 5, 2020, OSCPA prevailed again after the Ohio Supreme Court in Athens v. McClain upheld by a 6-1 vote the constitutionality of the reforms and denied the lawsuit collectively filed by more than 160 cities seeking to overturn laws that enabled sweeping, pro-taxpayer municipal income tax changes.

In 2017, OSCPA continued the work with Ohio leaders and the Coalition again to pass additional, pro-business reforms

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“Challenges with municipal tax filings have long been one of the biggest complaints our members and the Ohio business community have raised,” said Greg Saul, Esq., CAE, OSCPA director of tax policy. “For the past couple of

decades, OSCPA invested significant resources to achieve the positive changes Ohio now has in place, but more still needs to be done. We will continue to move the ball forward and to protect the important reforms that were already accomplished.”

In early 2020, the pandemic began to impact municipal tax. The legislature passed Section 29 of House Bill 197 to quickly address a variety of employer withholding issues, followed the next year by introducing H.B. 157. The latter legislation, ultimately amended into H.B. 110, clarified for tax year 2021 that the original legislative intent of H.B. 197 was to apply solely to employer withholding and not to determine the location where a nonresident employee’s wages should be subject to tax liability, thus paving the way for qualified remote workers to receive refunds for tax year 2021.

Refunds for tax year 2020, though, are still tied up in litigation across the state.

H.B. 110 also addressed employer

extending the state-administered opt-in or

requires any late filing penalty

withholding changes made in

opt-out date for calendar year taxpayers to

assessed on a taxpayer’s first late

response to the pandemic. The bill

April 15 rather than March 1 and requiring

filing to be refunded or abated

allowed employers to continue (but did not

the tax commissioner to notify municipal

once the taxpayer files the

require) withholding municipal income

corporations when a taxpayer has opted-

overdue return.

taxes based on where the employer

in or out of the state-administered tax,

was located through the end of

rather than requiring the taxpayer to notify

2021. However, beginning Jan. 1,

each municipal corporation. Saul

2022, the normal pre-pandemic

offered proponent testimony for H.B. 228

withholding rules began applying again

in April 2021, and it became law on

at the location where the employee is

February 7, 2022. It also allows pass-

providing the services.

through entities to deduct pensions or

Specifically, H.B. 110 sunset at the end of 2021 the temporary rule that treated

benefits paid to retirees, for municipal tax purposes.

Saul testified in favor of H.B. 519 in February, and the bill is currently awaiting hearings in the Senate Ways and Means Committee. The Society will testify in support as we did in the House, and OSCPA will continue to fight for these and other commonsense changes with the business community in mind when

those working from a location other than

And this year the House took up House

it comes to the municipal income

their regular place of employment during

Bill 519, which seeks to make changes

tax code.

the pandemic as working in the office

to the administration and enforcement of

for municipal income tax purposes. It

municipal income taxes, and it passed

also required municipalities to approve

the House on a 61-29 vote on March

employees' requests for a refund of taxes

30, 2022. H.B. 519 had been previously

withheld under the rule on and after Jan.

amended in committee by bill sponsor

1, 2021.

Rep. Bill Roemer, CPA. The amendment (1)

House Bill 228 is another recent piece of legislation updating the net profits tax by

Interested in volunteering for the OSCPA advocacy team? Get in touch at government@ohiocpa.com.

limits the late filing penalty to $25, rather than the bill's previous cap at 50% of tax liability or the $150 cap in current law; (2)

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MAY | JUNE 2022

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DIVERSITY, equity & inclusion

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It’s my secret: Disclosing neurodiversity and invisible illness at work

By Roxanne Bellamy, The Diversity Movement

Business leaders should remember that an inclusive culture respects and embraces all people, abilities, identities, and perspectives — including ones that are not visible.

Although there is no standardized definition,

On the other hand, an invisible illness is any medical

neurodiversity generally refers to the full range of natural

condition that impacts a person’s life but is not

variations in human brain functions, especially around

immediately apparent to others. This includes chronic

learning, thinking or processing information. Autism is

or recurrent conditions like sickle cell disease, diabetes,

perhaps the most frequently cited example of neurodiversity,

depression, arthritis, cancer, infertility, sleep disorders,

but the term also encompasses Asperger’s, dyslexia,

Crohn’s disease, epilepsy and more. About 10% of

ADHD/ADD, dysgraphia, dyscalculia and more. Since many

Americans have a non-visible medical condition that

forms of neurodiversity go undiagnosed, there is no single

qualifies as an invisible disability (meaning that their

statistic regarding the number of American workers who are

illness significantly impacts their life). Yet, these conditions

neurodiverse. Still, experts indicate these conditions might

are often belittled, ignored or trivialized in the absence

apply to 12-17% of people.

of visible evidence.

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There is no clear division between invisible illness and

I haven’t let it affect my work responsibilities during my

neurodiversity, and many times, these two categories

professional career. I do share the fact with friends and

will overlap, especially when considering mental health

coworkers outside of work hours, because I see the Inspire

conditions like anxiety or depression. What neurodiversity

commercials that show happy sleepers. Then, I explain and

and invisible illness have in common is that they are both

show people the implant in my chest that has internal wires

non-visible and often kept secret for fear of stigmatization,

connecting to my ribcage and tongue muscle and that, in my

misjudgment or discrimination. To hear the personal side of

case, actually prevented me from sleeping soundly. I haven’t

this topic, we asked our partners, friends, and The Diversity

turned it on in years and need to have another surgery to

Movement colleagues these two questions:

take it out.”

Paul Silver: “I do not feel comfortable letting my employer know about my disability until after two weeks of being

1. Do you share your condition openly with your

hired by a company. However, my resume does say that I

employer? If so, have you always felt comfortable

have volunteered my time with Autism Support Groups. The

disclosing?

advice I would give to employers is to know that people with

2. What advice would you give to employers to help them support you?

disabilities will be an asset to your company and not a liability.

I have worked for companies where I felt like an asset, and I have worked for companies where I felt like a liability.”

Jackie Ferguson: “In my 25-year professional career, I have never shared that I have dyslexia with any employer because

Here's what they said: Phil Anthony: “I don’t share my diagnosis with employers because in my mind, I shouldn’t make it a concern, since

8 | CPA Voice

of a fear of being put in the disability box or viewed as less than capable, when in fact, my dyslexia creates a way of non-linear thinking that is an asset. As advice to employers, I would say: speak openly about the advantages of dyslexic

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| 9

thinking in the workplace when it comes to problem-solving and innovation. Make inclusion education a part of your overall strategy for organizational success.”

Mike DeMauro: “I never shared it with my teachers because I wasn’t diagnosed until midway through my college education.

I do share it when I’m comfortable or if there is some reason I need to share about it. I say it in my job interviews and on the job because I feel that they need to know. I sometimes think that it could backfire and that they could use the information to take advantage of me. I think that if employers would understand me more, then we could work together to get the job done. There are also going to be good days and bad days, and I know that they might not understand ...why I might have a meltdown and go outside to cry. They might not see that when I am under a lot of pressure and can’t deal with it anymore. They might not get why I do things a certain way even though the job gets done correctly.”

Susie Silver: “I generally have shared my invisible illness (autoimmune disease) with my employer and team. I was very sick for many months before ever receiving a diagnosis and it was hard to explain what was going on, but I have the feeling that people truly believed I was sick. The discomfort of disclosing my illness is that I usually look fine on the outside, and it is hard for many people to rationalize that. My advice to employers is to get to know your team and ask what support people need. Ask about the illness or condition in a genuine way to become more empathetic and compassionate.”

A workplace environment that emphasizes neurodiversity as an asset to the team, shows empathy and awareness about invisible illness, and incorporates both inclusive language and best practices for disability inclusion can help employees feel safe and comfortable disclosing their conditions or diagnoses and requesting the accommodations they need.

Roxanne Bellamy is a Certified Diversity Executive and Managing Editor at The Diversity Movement. She has a bachelor’s degree in English and linguistics from UNCChapel Hill and a master’s of philosophy from Cambridge University in England.

10 | CPA Voice

The Future is in Their Hands. And Yours.

Support the future of the accounting profession by making a gift to The Ohio CPA Foundation or by contributing online at www.ohiocpafoundation.org.

Your generous support: Welcomes the next generation to our profession Introduces students to the benefits and values of becoming a CPA Contributes to leadership development programs that enable students to enter the workforce prepared for success.

Encourages people of all backgrounds to pursue accounting careers so the profession better reflects the communities it serves.

Thank you, your gift makes all the difference! www.ohiocpafoundation.org

MAY | JUNE 2022

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CAREER center

Forensic accounting offers an exciting career path

By Jessica Salerno-Shumaker, OSCPA senior content manager

Accountants aren't typically associated with taking down criminals, but professionals who pursue forensic accounting might find themselves doing just that.

“Follow the money,” said Annette Hoelzer, CPA, interim

Franklin University is one of the few schools to offer a major

lead faculty for Accounting at Franklin University. “Because

in forensic accountancy, and Hoelzer said they are currently

almost all crime is going to involve money in some way,

working on developing a Masters of Science in Accounting

either money to help finance the crimes such as terrorism,

with a specialization in forensic accounting and fraud

or they're committing the crime to get the money, such as

examination. Hoelzer is the faculty liaison with the central

embezzlement.”

Ohio Association of Certified Fraud Examiners students subdivision, and said forensic accounting was even used

Forensic accountants work with law enforcement to examine

to catch Al Capone on tax fraud, although it wasn’t called

documents such as bank or credit card statements to lead to

forensic accounting back then.

the crime. Hoelzer said forensic accountants can work for the FBI, the ATF, the IRS, the State Auditor and more.

12 | CPA Voice

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| 13

She said many internal auditors will earn their Certified

Those who are interested should start by taking a course or

Fraud Examiner credential, because employers want them

two to see if they enjoy the work and eventually earn the CFE

to analyze and monitor risk in the business. It’s also used

certificate.

in business valuations to monitor corruption and mergers and acquisitions. Forensic accountants must also be aware

Forensic accounting is a fast-paced and exciting area to

of legal implications, such as how to treat evidence so it’s

work in, she said, and those involved often up developing

submissible in court.

a passion for the work.

“If a company suspects someone of embezzling, you can't

“It's a fascinating area,” Hoelzer said. “It's because you're

just shut their computer down or turn it on, you ask separate

reading about these cases. What my students find the most

specialists to come in because you could destroy the

interesting is when they have an assignment where they

evidence,” Hoelzer said.

discuss a case, but then they'll go even further and research it even more because it draws them in.”

The ideal forensic accountant is detail-oriented, Hoelzer said, as they are often going through a wide range of documents to find evidence, and also need to be able to think creatively when it comes to how a possible crime might be committed.

While students who are interested in this area can prepare for it after graduation, it’s also a ripe opportunity for professionals with years of accounting experience, she said.

14 | CPA Voice

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BUSINESS management & strategy

How neurodiversity is driving innovation from unexpected places

By Karyn Twaronite, EY Global Vice Chair - Diversity, Equity & Inclusiveness

To drive sustainable growth in the 21st century, businesses need to continually innovate and identify new sources of talent

THREE THINGS and community-based organizations. However, some

A neurodiverse world is a better working world.

Leading companies are finding that people on the autism

1.

2.

employers are turning these challenges into opportunities.

Neurodiversity in a connected world

3.

In the U.S, the SEC requires ESG reporting on the rise and The IFRS is forming spectrum can spur is innovation and often have the very skills Foundation The business world is rapidly changing, fueled by increasingly public companies to disclose an increasing of research a new International Sustainability they’re looking for.body Companies are also discovering sophisticated technology and an accelerating pace of certain ESG information – shows positive correlation Standards Board (ISSB) to benefits foratheir brands, customer relationships, employee innovation. As businesses adopt applications like AI (artificial including climate and human with financial performance. develop a comprehensive engagement and more. intelligence), robotics and process automation, they become capital risks – if it is material Furthermore, investors are global baseline of high-quality, more data-driven and connected. Strong analytics and Though many people with autism are intelligent, wellto an understanding of interested in it, and enterprises transparent, and globally cybersecurity are critical for effective, stable operations. educated and eager to work, they often face interpersonal the business. In July, SEC are seeing that ESG reporting comparable sustainability However, there’s a shortage of science, technology, challenges that make it difficult to get in the door. According Chairman Gary Gensler said he is a good way to communicate disclosures that are compatible engineering and math (STEM) talent needed to do this vital to a Drexel University study, 58% of young adults with autism wants mandatory disclosures of purpose, connectivity and impact. with the financial statements and are unemployed. This can lead to isolation, financial insecurity work. Moreover, the overall workforce is shrinking. climate risks and diversity. specialized for various industries. and social and economic dependence on family, government Organizations need to maximize their human resources by

16 | CPA Voice

enabling their most skilled workers to focus on the highest

on client relationships, higher-level analytics and complex

value activities. One of the ways they’re doing this is by

business issues.

streamlining and automating labor-intensive processes.

Leading companies such as SAP, Microsoft, HPE and professional services firm Ernst & Young LLP are addressing strategic business issues by leveraging an often-overlooked pool of talent — people on the autism spectrum.

Neurodiverse individuals are often technologically inclined and detail-oriented, with strong STEM skills (analytics, mathematics, pattern recognition and information processing) — the talent businesses most urgently need. They thrive on predictability and can be especially tenacious and loyal employees who prefer to stay with an organization rather than move from opportunity to opportunity. Companies are finding that people with autism approach problems differently and that their logical, straightforward thinking can spur process improvements that greatly increase productivity.

To drive even greater efficiencies, EY took the specialization one step further. In Philadelphia, the firm set up a new Center of Excellence (CoE) where a team of EY office-based professionals handle some of the most time-consuming, repetitive tasks for many client engagements across various areas of the business.

Getting buy-in from the business Though the idea for exploring neurodiverse talent originated with senior firm leaders, testing it out required buy-in from several constituents – an executive sponsor, local office leadership, a range of functional stakeholders and the business owners in the lines of business the new hires would be supporting.

The project team prepared a high-level budget for their sponsor. After securing approval, they began asking for

Statistics per National Autism Indicators Report by Drexel University: • Fewer than one in six autistic adults is employed full-

support from the senior leaders of the lines of business and finally, from the highest levels of leadership in the Americas firm.

time.

The pilot

• Less than 16% of survey participants have full-time

new Philadelphia Neurodiversity Center of Excellence (CoE).

paid work. This figure has hardly changed since 2007.

Philadelphia was chosen as a pilot location for its proximity to

• 51% of employed autistic people said their skills were

universities with good STEM and autism-specific programs,

higher than those their job required.

its location midway between DC and NY, and its history

• Only 32% are being paid for some type of work.

In 2016, Ernst & Young LLP hired four individuals to work in a

of generating strong candidates for SAP’s Autism at Work program. The office also had suitable workspace and a highly

• More than three-quarters (77%) who are unemployed

supportive leadership team. Creating the CoE took several

say they want to work.

months, divided into four stages of sourcing, screening,

• 51% of employed autistic people said their skills were higher than those their job required.

• Only 32% are being paid for some type of work.

• More than three-quarters (77%) who are unemployed

assessment and training and finally onboarding and support. .

Neurodiverse teams teach EY people to be better managers and colleagues. They instill pride in EY’s culture, set the firm apart as an innovator and a leader, and help the people of EY build a better working world.

say they want to work.

• In the first month, they identified process EY’s neurodiversity initiative had four key phases — scoping,

improvements that cut the time for technical training

getting buy-in, building and measuring. Driving innovation

in half.

through neurodiversity

• They learned how to automate processes far faster

To consistently deliver high-quality services to clients, EY

than the neurotypical account professionals they

professionals must perform a wide array of detailed tasks,

trained with. They then used the resulting downtime

calculations and processes. Technical professionals handle

to create training videos to help all professionals

some of these activities, including data collection and

learn automation faster.

analytics, engagement economics, and document tracking and control. They generally work for one client and are based at the client’s office alongside colleagues focused more

MAY | JUNE 2022

| 17

The impact on innovation After nine months, EY compared the work quality, efficiency

Key success factors

and productivity generated by neurodiverse and neurotypical

• Senior executive, business leader and stakeholder

account support professionals. Quality, efficiency and

buy-in

productivity were comparable, but the neurodiverse employees excelled at innovation.

The impact on leadership Professional roles are primarily learned on the job. To make it more understandable to people with autism, the team needed to break apart every process into sequential, logical steps in

• Supportive people and a budget to build and run the program • Autistic-friendly work environment (Provide blinds, avoid bright lights, minimize disruptive background noise, etc.)

clear, straightforward language. The documentation produced

• Inclusive mindset prepared for a long-term

for neurodiverse account professionals now helps all account

commitment

professionals learn faster and become even more productive.

To communicate effectively with autistic people, managers needed to learn to communicate in specific ways. The idioms many people take for granted in everyday conversation can confuse people with autism because they often interpret expressions literally. Working with people on the autism spectrum has made managers more patient. They’ve learned to avoid abstract language and use shorter, more precise words. This has made them better communicators and

In June 2017, EY launched its second Neurodiversity Center of Excellence (NCoE) in Dallas. Armed with lessons learned from the pilot, the NCoE leadership team handled national and local sourcing, screening, interviews and candidate assessments. They designed and delivered customized training, extended offers to successful candidates, and invited EY executives to meet the new hires and discuss their work.

more inclusive leaders, which is especially important in EY’s

Driving quality and efficiency

increasingly diverse workforce where professionals are often

Neurodiversity Centers of Excellence are expanding their

from different countries, cultures and backgrounds and may

scope of services to meet new and growing business

use language in different ways.

needs. The Dallas team focuses on cybersecurity, robotic

The impact on pride EY people have been energized by the organization’s commitment to hire neurodiverse individuals. Many have family members or friends with autism and know firsthand how a program like this can change lives. People of all ranks, from junior staff to senior partners, have reached out to express their pride and offer their support. They’re exploring applications for their practices, becoming buddies, discussing EY’s program with clients and assisting with new CoE launches. They’re excited and grateful to feel a part of how the firm is helping build a better working world.

The impact on purpose EY’s neurodiversity program has received considerable media attention. It demonstrates EY’s commitment to building a better working world and strengthens EY’s brand position as a leader and innovator with an exceptionally diverse and inclusive culture. Collaborating with other companies who have or are exploring neurodiversity programs has helped create new relationships and enhanced existing ones. It’s a fresh conversation that touches both the business and EY people in very personal ways.

Neurodiversity Centers of Excellence expand and evolve

18 | CPA Voice

process automation and complex analytics. They’ve worked on activities including writing code to automate expense processes, using data analytics as part of transaction due diligence, and creating scenarios to understand how blockchain could impact the business. The pilot also proved that neurodiverse individuals could perform as well as their neurotypical peers, and at the same time, generate key process improvements. In Dallas, they demonstrated that they could also perform a wide range of highly advanced tasks with remarkable quality and efficiency.

Originally published on EY.com and reprinted here with permission.

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| 19

ESSENTIAL SKILLS & professional development

ethnicity

workplace

respect

gender trust

disability

age

valued empowered

talent religion

20 | CPA Voice

Embracing workstyle diversity: Challenges and opportunities

By Tiffany Crosby, CPA, CGMA, MBA, Chief Learning Officer, OSCPA

Are you an introvert, an extravert or an ambivert? Is your communication emphasis more that of a strategic thinker, a problem-solver, a compassionate connector or a bridge builder?

Is your communication style more direct or indirect? Do you

ins to measure progress and recalibrate direction if needed.

tend to tell stories or are you more of a facts and figures

The two styles are likely to create friction if not identified and

person? Do you prefer to get in and do, figure things out as

discussed.

you go, or do you like to step back, study and plan? Why do we or should we even care about those questions? With all the talk about demographic diversity, workstyle diversity is often overlooked. People think, learn, communicate, lead and work in different ways regardless of demographic characteristics.

Keen observation of the office environment can reveal opportunities to include more style diversity. Do you have quiet spaces for deep thinking and open spaces designed for team collaboration? Breakout spaces where team members can socialize and relax in small or large groups at their choosing support socially oriented and reflective styles. Are

In the workplace, workstyle differences are a source of

team members able to customize their workspace to better

friction and a driver for creative thinking that leads to better

suit their workstyle? Some team members may prefer one

decision-making and innovation. From a diversity perspective,

screen, others two, and still others might need three screens

workstyle difference is the value driver behind diverse

to optimize workflow. Headphones or ear buds may work

thoughts, creativity and innovation. People who bring their

well for some employees but not for others. Noticing energy

unique combination of personality, experiences, training, and

levels can also reveal whether the office environment creates

cognitive frameworks to a team see situations from different

or reduces stress for employees based on their differing

vantage points. More robust dialogue occurs as probing

personality-driven workstyles.

questions are used to explore situations from different perspectives.

Personality assessment tests can also surface style differences, though leaders need to be mindful of the

Workstyle diversity provides a clear competitive advantage

associated risks. Humans like people who are more like

when operating in uncertain, ambiguous environments,

themselves and naturally label similar individuals as more

completing novel tasks or innovating in response to

relatable. Therefore, if a successful leader has a driver style,

disruption. To realize diversity’s benefits, leaders need

then the leader is more likely to identify individuals with driver

to consider style when engaging in conflict resolution,

styles as natural leaders and are more likely to develop role

collaborative problem-solving, communication, goal setting,

descriptions that use driver-related characteristics. As teams

performance management, planning and task coordination.

socialize over time, group norms begin to favor the dominant

Individuals with strong self-awareness and other awareness

personality styles of successful group members. Similarly,

can observe style differences as team interactions occur. Who

leaders may be tempted to use personality assessments

seems to contribute to every conversation without prompting?

to define the right style profile to accomplish a particular

Whose voices are more silent, speaking up only when space

task or fill an open position. Is a person with an introversion

is made for their voices to be heard? Who readily volunteers

preference a less effective teammate than a person with

to organize team social events? Some team members may

an extroversion preference? When used in this manner,

prefer tightly defined deadlines with critical milestones and

personality assessments instill more of the same style of

performance metrics documented and agreed upon. Other

thinking and working instead of introducing divergent thinking

team members may prefer more flexibility with an overall

into the group.

framework established and periodic guideposts or check-

MAY | JUNE 2022

| 21

Personality assessments’ true value lies in helping leaders

department is reorganized and the leader becomes aware

manage the shifting team dynamics that occurs within

of increasing employee tensions. Perhaps a data-oriented

organizations. Facilitated discussions of style differences

person is placed in a group that is more emotionally oriented,

amongst team members deepens team understanding and

or a detailed-oriented person is placed on a team with an

provides a foundation for creating psychologically safe,

idea-oriented style. Incorporating style diversity, despite its

inclusive environments. For example, in a team consisting

many benefits, often leads to interpersonal conflict as group

primarily of individuals with strong extroversion preferences,

norms are challenged. Whether the conflict is constructive or

knowing that a team member has an introversion preference

destructive is dependent upon the team members’ ability and

is an important data point. In an extroverted-inclined group,

willingness to respectfully converse around style differences

team meetings may seem more like high-energy free-for-alls

and adapt the environment.

where group members jump in and out of conversations, discuss agendas items ad-hoc, and engage in verbal brainstorming of ideas at a rapid pace.

Team members should be encouraged to share their workstyle and communication preferences and what frustrates them.

Difficult conversations around personality-driven style

In that environment, the introverted team member is not

differences positively influence the team environment and

provided with the time or space needed to process ideas

increase individual commitment to group goals. Developing

and contribute insight. Other team members may label

leaders’ ability to navigate workstyle differences, resolve team

the introverted person as aloof, lacking in creativity or

conflict, and foster inclusion is a learning and development

disengaged. The truth is that the team climate does not

imperative for sustainable organizational performance.

support an introversion style, and if not addressed, individuals whose styles do not fit the norm may opt-out or perform at a subpar level.

Style diversity may also surface because a team member

Hear more from Tiffany at her session "Inclusive Conversations: Driving Better Business Outcomes" at the October or November Accounting Show. Go to my.ohiocpa.com to register.

is hired, a cross-functional project team is formed, or a

22 | CPA Voice

Ohio CPA KnowledgeHub Publication Ad.indd 1

9/3/20 1:28 PM

BM

Business Management & Organization

RE

Regulatory Ethics

PD

Personal Development

TX

Taxes

Save the Date for These 2022 Learning Events We’ve made it easy for you to plan your CPE schedule and equip yourself with the quality learning you need to move beyond compliance to competence. OSCPA’s thoughtful, carefully curated and planned learning opportunities feature state and national thought leaders to help you expand your knowledge and build skills in core competencies and emerging disciplines.

7/21

Women’s Wealth and Wellness Support and empower the pipeline of women in the profession.

9/23

Fall CPE Day Conference A smorgasbord of learning to wrap up your year.

9/28

Ohio Professional Standards and Responsibilities A review of the expectations of CPAs from one of the top ethics providers in Ohio.

RE

10/24–25 11/8–9

Business Entity Tax Tune Up A broad spectrum of highlights regarding 2021 business return preparation to make sure you are on your “A” game this tax season.

TX

10/26–27 11/16–17

2022 Ohio Accounting Shows We gather the best minds in the profession to bring you more than 50 sessions at the largest, most comprehensive learning opportunity of the year.

10/31–11/1 11/28–29

Individual 1040 Tax Tune Up A broad spectrum of highlights regarding individual return preparation to make sure you are on your “A” game this tax season.

12/8

Winter CPE Day Conference A smorgasbord of learning to wrap up your year.

12/10

Ohio Professional Standards and Responsibilities A review of the expectations of CPAs from one of the top ethics providers in Ohio.

RE

12/13-14

MEGA Tax Conference The largest tax conference of the year that addresses the ever-evolving tax landscape.

TX

12/20

Fraud & Forensic Get updates on fraud and risk management geared toward CPAs and related professionals who implement, assess, or consult on fraud controls.

BM

PD

MULTIPLE

MULTIPLE

TX

MULTIPLE

MULTIPLE

To register, go to

my.ohiocpa.com MAY | JUNE 2022

| 23

ETHICS & professional standards Nonprofits: Transformational change as a result of COVID-19

By Danny Sklenicka, CPA, principal, Rea & Associates, Inc

The last two years of the COVID-19 pandemic have been some of the most difficult and turbulent times, and the economic fallout hit the nonprofit industry particularly hard.

Nonprofits experienced stay-at-home orders, limitedcapacity events, event cancellations and reduced donor contributions. As the pandemic continues, the question looms — how can nonprofits continue to serve their mission, and what can they do to ensure financial solvency?

contributions will make lasting changes for those you serve.

Review your messaging: You might have a trove of marketing collateral from times before the pandemic, but those messages might not reverberate in the current climate.

Make sure your requests acknowledge the difficulties of

Nonprofit industry

recent years while emphasizing your organization’s mission

There are 1.3 million charitable nonprofits in America that

and the impact donors have in fulfilling that mission.

employ 12 million people and work with 64 million board

Emphasize the changes your organization made to weather

members and volunteers. Although these organizations vary

the pandemic. Focus on the positive and avoid dwelling on

in size, 92% spend less than $1 million annually, and 88%

the unknown.

spend less than $500,000 annually.

In a recent Ohio nonprofit survey, nearly one-third of

And most of them, regardless of size, have experienced

respondents indicated they were very concerned about

lasting effects from the pandemic. Here are some of the most

declining donations.

pressing concerns – and what nonprofit leaders can do to

Service delivery

make it through to brighter days.

How has the pandemic changed how you deliver your

Pandemic fundraising

services and engage with your employees and volunteers?

Nonprofits receive nearly 15% of their revenues through

Despite the obstacles faced, you must continue to provide

donations from individuals, foundations and corporations.

needed services to your clients and constituents. Some

Given the size of many nonprofit organizations, a major

things to think about:

reduction in this revenue stream will have significant

Leadership Capacity: How have your leaders adapted to

ramifications in 2022 and future years’ operations. It is critical to stay the course with donor engagement. Here’s how:

change? Have you shifted to using more online portals and technology platforms to engage with your constituents?

Grow relationships: Fear remains prevalent during this

You need a leadership team that understands your mission

pandemic. However, you and your donors might share similar

and challenges and can adapt to continue serving your

concerns. Reach out to them, listen to their needs and

organization’s mission. It is critically important to ensure you

continue to build your relationships as partners weathering

have the right leadership team to instill a positive, proactive

difficult times together.

mindset.

Maintain contact: The last two recessions (2001 and 2008)

Collaboration: Given the recent economic challenges,

showed that organizations focused on enhanced donor

operating in a silo might not be economically or operationally

stewardship recovered more quickly than those that reduced

feasible. Who else works in your geographic footprint? They

donor engagement. Tell your organization’s story and provide

might be experiencing the same struggles and looking for a

examples of transformational impacts you have made to

partner. Reach out to your peers and local leaders to form

those you serve during the pandemic. Let them know their

those partnerships. In one example, a tourist organization connected with local government leaders, presented its

24 | CPA Voice

revised organizational plan and budget, and obtained a

Going concern: Management should perform a detailed

guarantee of consistent funding for the year, allowing them

review of its operations and its liquidity and assess if there

to retain employees and continue previously vulnerable

is substantial doubt about its ability to continue as a going

programs.

concern.

Technology: Is your technology sufficient to deliver the needs

Subsequent events: Consider any significant operational

of your employees and constituents? Can your employees

changes (new agreements, contracts) or financial impacts

work from home and communicate effectively and securely

(investment decline, layoffs, etc.) that might need to be

with your current technology resources? Are you able to

included in the financial statements.

share data previously stored in folders and file cabinets?

Have you converted a paper mindset to a secure, electronic environment? Data are now being used to better engage with constituents and improve service delivery in a more efficient and cost-effective manner.

COVID-19 grants: Has your organization received federal grant funds? If so, have you worked with the funding agency to determine how to report the funds and whether a single audit might be necessary? Are there additional controls or reporting requirements for these funds?

Financial impact and considerations For many nonprofits, 2020 and 2021 seemed like a neverending cycle of budget, forecast, review, revise, and repeat.

As you prepare for your audits and reviews, consider the following potential impacts on your financial statements:

Path to prosperity The last two years were certainly challenging for the nonprofit industry. However, 2022 brings cautious optimism and a chance to review existing practices to identify opportunities for change to serve your team and your constituents better. A

Liquidity and availability of resources: How much cash and

strategic plan coupled with proactive outreach to donors and

investments are on hand at year-end? How has the availability

partners will help position your organization for a strong and

of resources changed, and what has been communicated to

sustained recovery from the pandemic.

the board regarding the financial condition?

Danny Sklenicka, CPA, is a principal at Ohio CPA Proud firm Rea & Associates, Inc. in Gahanna. He has more than 14 years of accounting/ auditing experience with a focus on not-for-profit, government, and higher education clients. He can be reached at danny.sklenicka@reacpa. com or 614.553.5232.

Endowments: Are any of the investments underwater (current fair value is below the original gift amount or the amount required to be maintained by the donor or by law)? Are these underwater endowments significant? If money was borrowed from the endowment, is there a plan to pay those funds back?

Debt covenants or troubled debt restructuring: Have you found yourself out of compliance with debt covenants? If so,

If you work with or in the NFP sector, check out our Not-

have you communicated with the lender, received waivers for

for-Profit Conference on June 15 to dive into this topic

covenants, or worked to restructure any debt?

further. To register, visit my.ohiocpa.com.

THREE THINGS the size of many nonprofit 1. Given organizations, a major reduction

with others who 2. Collaborate might be experiencing the

considering financials, 3. When look at endowments,

in donations will have significant

same struggles and looking for

subsequent events, COVID-19

ramifications in 2022 and future

a partner. Reach out to peers

grants and more as you prepare

years’ operations.

and local leaders to form those

for audits and reviews.

partnerships.

MAY | JUNE 2022

| 25

TALENT management & hr Sourcing a strong candidate pool is pushing firms outside their comfort zone

By Emily Franchi, CAMICO Loss Prevention Specialist Employee and candidate demands for a flexible schedule or

Such a policy may address:

remote working environment are pushing accounting firms

• Employees should be available and engaged during regular

outside of their comfort zone as they try to remain competitive.

Firms that have not considered allowing employees to work remotely in the past, citing security and control reasons, are now finding themselves with a limited local candidate pool and the threat of an employee exodus in search of a more flexibility.

It seems that no industry is immune from a lack of labor, even in the professional classifications such as accountants. “Help Wanted” signs are the “new normal” and a literal sign of the times. To maintain staffing levels to support client needs, firms are struggling to source a strong candidate pool locally and are now looking outside their areas and even in other states to find qualified candidates.

In addition, the demand for a competitive compensation package is stronger than ever as the candidate pool has the upper hand. Employees can work for firms located in any state while living in an area with a lower cost of living and in turn enjoying a better quality of life.

business hours.

• Employees' remote office need not be a dedicated room or office space, but the space should be free from distractions, pets, and young children, and allow for a secure area where firm and client information cannot be accessed by others and phone calls are private.

• Employees using Zoom, Teams and other virtual meeting platforms should be made aware of any rules regarding cameras being on or off, dress code during virtual meetings, and backgrounds.

The accounting firm of the future is here. With the advice of a risk management adviser, firms can gain an understanding of potential risk and create best practices to support the new workplace of today.

Emily Franchi is the loss prevention specialist for employment practices with CAMICO Mutual Insurance Company (www.camico.com).

Of course, a remote workforce can bring greater risk to the firm. As firms consider the factors to support a remote workforce, there are a few items to keep in mind.

THREE THINGS

• Contact the candidate’s references and ask about work habits, strengths, and weaknesses. Many past employers will

1. Firms that have not considered allowing employees

shy away from providing such details, but it doesn’t hurt to ask.

to work remotely in the past are now finding themselves

• Conduct background checks on candidates who are offered

with a limited local candidate pool and the threat of an

a position. Review and update policies that impact a remote

employee exodus.

work group such as cyber safety, use of firm resources, and care of client files.

• Create a checklist for an employee’s home office to ensure cyber safety and address issues such as a firewall, secured network, remote swipe and firm-provided phone.

2. Once remote employees are onboarded, firms must ensure that employees are continually engaged, heard and valued.

3. Create opportunities for employees to get involved and have a solid Remote Workers Policy that addresses

Once remote employees are onboarded, firms must ensure that employees are continually engaged, heard, and valued.

Create opportunities for employees to get involved and have a solid Remote Workers Policy that addresses expectations of a remote worker.

26 | CPA Voice

expectations of a remote worker.

TECHNOLOGY

Crypto fraud is real — How practitioners can help prevent it

By Dr. Sean Stein Smith, CPA, DBA, CMA, CGMA, CFE, City University of New York-Lehman College

Blockchain and cryptoassets are increasingly part of mainstream financial markets and accounting conversations.

Decentralized finance (DeFi), non-fungible tokens (NFTs), the

• Fraud and theft related to DeFi activities (a red hot area)

rapid proliferation of stablecoins and the continued research

totaled $10.5 billion during 2021.

around central bank digital currencies (CBDCs) are just a handful of the major topics that have burst into mainstream conversation in the past year.

Alongside this innovation and creativity, however, has been an uptick in fraud risks for investors and clients. There have been several recent high-profile examples of fraud that should

• Social media platforms, including YouTube and Twitter, have been used to spread dozens, if not hundreds, of cryptorelated scams.

• Hit shows like Squid Game on Netflix can be leveraged to defraud investors out of millions.

catch the attention of practitioners. It is also worth noting that

• People are investing millions into NFTs and the metaverse

the crypto sector has incurred nearly $2.5 billion in fines since

(virtual/augmented reality) without truly understanding the

its inception. Consider the following:

implications of doing so.

MAY | JUNE 2022

| 27

As individuals and institutions further integrate blockchain and crypto into operations, the factors that practitioners and advisors should keep in mind will only increase.

Review the details and fine print Blockchain and crypto might be relatively new topics and technologies, but that does not mean that the fundamentals for investing and due diligence are any different. Many of the fraud, scams and unethical activities that have occurred in this space are a result of investors and customers thinking that, because blockchain and crypto are new, the regular rules of risk and return do not apply.

Promises of overly consistent or outsized returns, free money or promises that are too good to be true are red flags that would usually be caught but can easily attract non-crypto experts. Practitioners should always encourage clients to perform their own research and due diligence, as well as assisting by performing independent research as their own.

Have a crypto payment strategy As increasing numbers of firms integrate blockchain and crypto into core operations or seek to attract and advise clients who are doing so, the need for a defined crypto payment strategy will only become more necessary. The following questions should be asked: What type of crypto will be accepted for payment?

This makes sense from an operational perspective, and it highlights (yet again) the importance of conducting due diligence on specific cryptoassets.

Will the firm hold onto cryptoassets used for payment purposes or immediately convert them back to fiat? Both aspects have exposure to scams, which are discussed in more detail below.

How well does the crypto technology stack interoperate with other technology tools? While most third-party service providers are ethical actors, some are not. This can expose the organization to scams and other crypto risk.

Safeguard crypto Managing the risk around crypto scams is not only a matter of understanding the specific crypto in question but also understanding what happens when crypto has been purchased or received. Much has been written about hot wallets (applications that enable real-time and web-based access to crypto holdings) and cold wallets (specialized hardware that is not as easy to access or hack since it is offline), but that misses the wider point.

28 | CPA Voice

Third-party service providers can have the appearance of

THREE THINGS

being legitimate but may be a funnel from direct investors and clients to scam artists. Granting access to crypto should be treated with the same seriousness as allowing access to bank accounts, brokerage accounts or other financial assets. No matter which option is selected, the evaluation and research performed on any third-party provider should be the same.

of overly consistent or outsized returns, 1. Promises free money or promises that are too good to be true are red flags that would usually be caught but can easily attract non-crypto experts.

Blockchain and cryptoassets have grown incredibly fast, attention of policymakers, regulators and potential clients. As

more firms integrate blockchain and crypto into 2. As core operations or seek to attract and advise clients

quickly as this has occurred, however, the risks of fraud and

who are doing so, the need for a defined crypto

other unethical activities have increased nearly as quickly.

payment strategy will only become more necessary.

continue to attract billions in investments, and garner the

Fortunately, there are several common-sense steps that can be implemented to minimize firm and client exposure to crypto scams and fraud. The marketplace will, as it always

access to crypto should be treated with 3. Granting the same seriousness as allowing access to bank

does, reward proactive market actors willing to embrace new

accounts, brokerage accounts or other financial

opportunities.

assets.

Reprinted with permission of the New Jersey Society of CPAs. njcpa.org.

Dr. Sean Stein Smith, CPA, DBA, CMA, CGMA, CFE, is a professor at the City University of New York – Lehman College. He can be reached at drseansteinsmith@gmail.com. Hear more from him at the Financial Institutions Conference in August.

Financial Institutions Conference Aug. 25, 2022 | 8:30 a.m. – 4:30 p.m.

8 credits

MULTIPLE

| Virtual

The last two years have presented opportunities and challenges for the financial industry. And OSCPA has experts to help you stay on top of changes to support your growth in this niche industry.

Topics we’ll cover: • Ethical implications of emerging technologies • Accounting and financial reporting updates • Ongoing impact of the pandemic See you there!

Learn more at

my.ohiocpa.com MAY | JUNE 2022

| 29

MEMBERS in motion

Melanie Gerosa

Lisa Glass

Jill Lukshin-Hoff

Tiffany McGinnis

COLUMBUS Melanie Gerosa, CPA, MBA, has been promoted to director of recruiting, and Lisa Glass, CPA, MAcc, Jill Lukshin-Hoff, CPA, MSAc, and Tiffany McGinnis, CPA, MPA, have been promoted to director of client service at Kaiser Consulting.

SPECIAL INTEREST SECTIONS Unique communities. Targeted, relevant content.

Get timely, topical news, plus make valuable connections with industry professionals who share your challenges.

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Social Security Consulting and Education More than 90% of all Social Security recipients do not maximize their benefits. There is a demand for help and guidance when faced with making decisions about Social Security. We can help you be a resource to the millions of baby boomers becoming eligible for Social Security.

Marc Kiner • 513-247-0526 mkiner@mypremierplan.com premiernssa.com

30 | CPA Voice

Financial Acct. & Auditing

Technology

Risk Management & Fraud

Financial Institutions

Talent Management

Not-For-Profit

Health Care

Tax & Financial Planning

Join today

ohiocpa.com/Sections or call Member Services at 614.764.2727, option 2.

LEARNING events at a glance 06/15

8:30 a.m. – 4:30 p.m.

Not-For-Profit Conference

8 credits

06/23

8:00 a.m. – 11:15 a.m.

Ohio Professional Standards and Responsibilities

3 credits

RE

06/23

8:30 a.m. – 12:00 p.m.

Real Estate & Construction Half-Day Conference

4 credits

TX

07/21

8:00 a.m. – 4:00 p.m.

Women, Wealth & Wellness Conference

7 credits

PD

08/04

12:00 p.m. – 1:00 p.m.

Town Halls 2022

1 credit

MS

08/15

8:30 a.m. – 4:30 p.m.

Financial Institution Conference

8 credits

MULTIPLE

09/23

8:30 a.m. – 4:30 p.m.

Fall CPE Day Conference

8 credits

MULTIPLE

10/19

8:30 a.m. – 4:30 p.m.

Health Care Conference

8 credits

MULTIPLE

12/13-14

8:30 a.m. – 4:30 p.m.

Mega Tax Conference

16 credits

MULTIPLE

12/20

8:30 a.m. – 4:30 p.m.

Fraud and Forensics Conference

8 credits

MULTIPLE

2022 Ohio Accounting Shows

MULTIPLE

Advisory Services Conference

Oct. 26-27 & Nov. 16-17

Sept. 21

8:30 a.m. – 4:30 p.m. | 16 credits

Fall Advance

MULTIPLE

10:30 a.m. – 3:30 p.m. | 5 credits

MULTIPLE

AICPA On-Demand: Sustainability Assurance Engagements

Personal Financial Health

On-Demand 7 credits

On-Demand 1.5 credits

Complimentary for Members

Nov. 8, 10, 15, & 18 3 credits

SK

AU

SK

COMPETENCIES Financial Accounting

Audit & Assurance

Business Management

Technology

Ethics & Professional Standards

Tax

Risk Management & Fraud

Essential Skills & Prof. Development

Talent MGMT & Human Resources

Multiple

CREDIT TYPE AC

Accounting

RE

Regulatory Ethics

BL

Business Law

AG

Accounting (Government)

BE

Behavioral Ethics

TX

Taxes

AV

Auditing (Government)

CA

Computer Software & Applications

EC

Economics

PR

Production

BM

Business Management & Organization

CM

Communications & Marketing

ST

Statistics

HR

Personnel/ Human Resources

SK

Specialized Knowledge

Information Technology

AU

Auditing

MS

Management Services

FI

Finance

PD

Personal Development

MULTIPLE

IT

Register today + find more events at

ohiocpa.com/Events22 Explore OSCPA competency framework at ohiocpa.com/CBL

MAY | JUNE 2022

| 31

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lately

on the pocast The Ohio Society of CPAs podcast “The State of Business” releases new episodes on Wednesdays, covering the latest news impacting accounting professionals.

Episode title: How to master the evolving business model From the episode: “COVID has really stretched the CPA community.

And as I talk to leaders, what I see more is so many companies are working for today at the cost of tomorrow,” said Sumit Mahajan, Global Chief Sales Officer at DataMatics Business Solutions, Inc.

ohiocpa.com/Podcast 32 | CPA Voice

THE OHIO SOCIETY OF CPAs 2021– 2022 BOARD OF DIRECTORS CHAIR OF THE BOARD

Lori Kaiser, CPA, MBA, CGMA Kaiser Consulting Columbus

CHAIR-ELECT

Craig Marshall, CPA Ernst & Young Plain City

PAST CHAIR

Crystal Faulker, CPA, CExP, MAFF Mountjoy Chilton Medley Cincinnati

PRESIDENT AND CEO

Scott D. Wiley, CAE The Ohio Society of CPAs Columbus

VICE CHAIR, FINANCE

Chris Igodan, Jr., CPA Nationwide Insurance Columbus

DIRECTORS Keenan Cooper, CPA Grant Thornton LLP Cincinnati

A’Shira Nelson, CPA Apple Growth Partners Cleveland

Julie Wozniak, CPA NiSource (Columbia Gas) Columbus

Michael J. Elliott, CPA Camp and Park Accounting, LLC Burton

Aaron Swiggum, CPA/PFS William Vaughan Company Maumee

Rick Fedorovich, CPA Bober Markey Fedorovich Akron

Amy Vetter, CPA, CGMA, CITP The B3 Method Institute and Drishtiq Yoga Mason

Jessie C. Wright, CPA, CGMA, CVA Schroedel, Scullin & Bestic, CPAs and Strategic Advisors Canfield

Nancy Juron, CPA Deloitte LLP Windermere, Fla.

Ellen Wisbar, CPA CBIZ Cleveland

Jon Zavislak, CPA, CGMA Thrasio Westerville

MAY | JUNE 2022

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