Understanding transfer pricing and its impact on Ohio businesses
A look at the OSCPA legislative agenda for 2025-2026 Best practices from PCAOB independence observations
VOLUME 16 | ISSUE 6
18 Understanding transfer pricing and its impact on Ohio businesses
Transfer Pricing is a crucial yet intricate facet of international taxation, particularly relevant for businesses engaged in cross-border transactions.
2 CEO letter
3 Self-assessment exam Free for members!
4 A look at the OSCPA legislative agenda for 2025-2026
The Ohio Society of CPAs Government Relations team looks forward to tackling a meaningful agenda in the 136th Ohio General Assembly.
6 How to manage employees in a hybrid environment
There isn't a one-size-fits-all approach to managing hybrid workers.
8 Continue taking an equity-minded approach to talent
The conversation around diversity, equity and inclusion has grown more complex in the past few years, but it's worth taking into consideration.
10 Best practices from PCAOB independence observations
Auditor independence is foundational to audit quality, and recent observations from the PCAOB emphasize the ongoing importance of oversight from firms and audit committees.
14 How to future-proof your CPA firm with process automation
As we move toward 2025, the importance of CPA firms leveraging technology for streamlined operations and enhanced productivity has never been more critical.
22 Returnships: Could they be the answer to attracting and retaining accounting talent?
Returnships are a short-term engagement for professionals who want to reenter the workforce after an extended period of time.
26 The Ohio CPA Foundation annual report
EDITOR
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GRAPHIC DESIGN
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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 more than 19,000 Ohio CPA members and related professionals. 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.
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A WORD from our CEO
As I write my last CEO letter as President and CEO of The Ohio Society of CPAs, I am filled with a deep sense of gratitude and pride. It has been an incredible journey, and I am honored to have had the opportunity to lead such a dedicated and talented group of professionals.
During my tenure, The Ohio Society of CPAs has been at the forefront of addressing critical issues impacting our profession. We have worked tirelessly to navigate the increasing scope creep of the regulatory environment. Our advocacy efforts have been instrumental in promoting a balanced regulatory framework that fosters growth and innovation while protecting the public interest. Some of the highlights include:
• Our work with Governor DeWine's Small Business Advisory Council and the Common Sense Initiative led by Lt. Governor Jon Husted to provide valuable insights and recommendations that support small businesses and drive sensible regulatory reforms.
• Our efforts to reform Ohio's system of taxation to make our state more competitive and successfully prevent the expansion of the sales tax base to include professional services, safeguarding the interests of our profession and our clients.
• Playing a crucial role in passing and protecting the Business Income Deduction (BID), which has been vital for many small businesses in Ohio. More recently, our historic efforts to reform the Commercial Activity Tax (CAT) rate have saved 90% of businesses from these taxes, providing much-needed relief and fostering a more business-friendly environment. We have studied, convened, and championed the cause, reducing the number of tax brackets in Ohio from nine nearly a decade ago to just two today.
Into the new year, OSCPA is leading a national coalition of 27 states (and growing by the day) that represent nearly 90% of all CPA license holders. We aim to future-proof the profession by easing the regulatory burdens to become a CPA while maintaining the rigor and value of the CPA credential.
Our work is not done. We must now lead the charge to further reform our broken property tax and municipal income tax systems, which remain perennial burdens on Ohio's job creators and small businesses. These reforms are essential to ensuring that Ohio remains a competitive and attractive place for businesses to thrive.
I want to emphasize the importance of staying vigilant and proactive. In our roles as trusted advisors, we have a unique vantage point. We see firsthand the impact of regulations on businesses and individuals. It is our responsibility to ensure that our voices are heard, both in advising our clients and in shaping public policy. Now is the time to engage, not become complacent.
As I step down from my role and prepare for my next chapter, I am confident that The Ohio Society of CPAs will continue to be a powerful advocate for our profession and for the broader business community. I urge you all to use your expertise to influence positive change. Be good to one another.
Show a little more grace. Have a little more patience and yes, a lot more fun. With Laura Hay, CPA, set to lead this organization beginning Jan. 13, our best days are yet to come.
Thank you for your support, your friendship, and your dedication. It has been a privilege to serve as your President and CEO, and I look forward to seeing the continued success of this remarkable organization. I am so grateful to have gotten to know you, work with you, and serve alongside you these last 12 years.
All the best,
Self-Assessment Exam
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SCOTT D. WILEY President and CEO
ADVOCACY in focus
A look at the OSCPA legislative agenda for 2025-2026
staff report
The Ohio Society of CPAs Government Relations team is looking forward to tackling a meaningful agenda in the 136th Ohio General Assembly in 2025 – 2026. We’ll advocate for you on these critical issues, among others that might become influential in the next year:
Tax Policy
Our approach since issuing our tax reform task force report is moving Ohio toward a simpler, more competitive tax structure that maximizes the benefits for everyone while minimizing the effects on any particular segment.
• Ohio-based taxes: Conform bonus depreciation and enhanced expensing allowances (eliminate the 5/6 addback), protect the Business Income Deduction (BID) as Ohio moves to a flat tax on nonbusiness income, defend our CAT policy positions ($3M/$6M exemptions), and prevent sales tax expanding to professional services.
OSCPA
• Municipal Income tax: Pursue efforts to ease the withholding burden on employers while ensuring taxpayers can secure refunds, stop double taxation by requiring reciprocity credits, and continue to simplify filings for the net profits tax.
• Property tax: While we await the report from Ohio’s Joint Committee on Property Tax Review and Reform, potential solutions include increasing transparency in property tax assessments & TIFs, capping annual property tax increases, creating relief programs for senior citizens on fixed incomes (70+ years old and $70K or less), and standardizing the property reassessment cycle.
Workforce Development
OSCPA will drive Ohio's state of business by building today’s workforce and ensuring that tomorrow’s workforce is prepared for the demands that lie ahead.
• Childcare: Encourage public-private partnerships designed to increase access to affordable, quality childcare capacity near Ohio businesses and work sites. Tax credits should fund training initiatives to help employers partner with childcare providers, non-profit, government and community organizations to expand affordable, quality options to meet workforce needs.
by CPAs for CPAs
• Housing: The Ohio Senate Select Committee on Housing in April 2024 released its report findings and 23 recommendations. Ohio has several longstanding housing programs and new funding sources, including the recently enacted Ohio Homebuyer Plus savings accounts, that should be better aligned on driving the desired outcome of increased ownership and supply.
• Artificial Intelligence (AI): AI is a rapidly evolving field, with various legislative initiatives being considered to ensure the safe and ethical use of these technologies. Although Ohio legislation to date has been focused on preventing various deepfakes, our future efforts will aim to balance the benefits of AI with the need to mitigate its risks and ensure it is used responsibly.
CPA Pipeline
We will continue our commitment to expand and diversify the accounting pipeline.
• Ensure continuation of interstate mobility for Ohio CPAs.
• Pursue additional licensure pathways to attract more CPA candidates.
If the OSCPA Government Relations team can ever be of assistance to you, please reach out at government@ohiocpa.com
Choose from 9 core competencies to help you transform your skill set and compete in today’s crowded marketplace
CAREER center
How to manage employees in a hybrid environment
By Jessica Salerno-Shumaker, OSCPA senior content manager
As businesses embrace hybrid work models, setting clear expectations for remote and in-office staff is essential.
“The workplace has changed and continues to evolve,” said Renee West, director of human resources consulting at Rea & Associates. “And I think the biggest piece for managers and organizations to think about is communication with the employees.”
While communication is always essential, West said in hybrid environments it’s especially valuable so everyone knows what is expected of them both in the workplace and at home.
For remote work, set some policies or guidelines to follow. Some of the questions to consider are:
• What time are you expected to log on?
• Are you required to have your camera on for meetings?
• Is there a standard background image to use on virtual calls?
• How many days a week are people permitted to work remotely?
“Organizations need to ensure they have a structured program in place,” West said. “If an employee wants to be hybrid or remote, what is the process? What is the policy and procedure to do that? We have seen some organizations that don't have a structured approval process and that can
open them up to potential discrimination.”
To ensure a team still feels connected, set up a consistent meeting schedule. The team might not see each other every day in person, but they can have a weekly virtual meeting or plan a monthly get together in the office to touch base.
Organizations shouldn’t be afraid to evolve their practices either, West said. Maybe hybrid worked great for a time but now being fully remote or in-person makes more sense, so be willing to adjust.
“An anonymous employee survey is a great tool for asking the staff their thoughts on programs to determine if they’re actually working,” she said. “It helps to have data to support if productivity in hybrid has increased or decreased.”
West stressed the need for managers and organizations to be open to adapting policies and procedures, especially when considering retention.
“If your employees aren’t getting what they feel they need at your organization, they can find other opportunities,” West said. “Listen to your people and communicate. We've seen more organizations be open to flexibility than ever before. And not being afraid to change is a big part of that.”
Jessica Salerno-Shumaker is the OSCPA senior content manager.
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DIVERSITY, equity & inclusion
Continue taking an equity-minded approach to talent
By Sandra Wiley, Shareholder, President of Boomer Consulting, Inc.
Are you a firm leader looking to drive profits, foster collaboration and build a future-ready team?
If so, diversity isn’t an option—it’s a necessity. The numbers speak for themselves. According to Great Place to Work, companies with diverse workforces experience higher revenue growth, greater readiness to innovate, increased ability to attract talent and higher employee retention. Yet the conversation around diversity, equity and inclusion (DEI) has grown more complex due to a divisive political climate and the introduction of anti-DEI legislation in some states. Despite this, I believe firms should continue focusing on an equity-minded approach to talent management.
Measure what matters
The foundation of any successful initiative lies in the metrics.
As Peter Drucker pointed out, what gets measured gets managed. In the same way we track financial metrics to ensure profitability, we can track people metrics to improve our firms.
According to McKinsey, companies with greater gender diversity on executive teams were 25% more likely to have above-average profitability. Other research backs up the benefits of diversity, linking it to increased innovation.
Remember, diversity isn’t just about gender or race. While these forms of diversity are necessary, a genuinely diverse team includes people from different socioeconomic backgrounds, sexual orientations, abilities, religions, ethnicities, ages, veteran statuses, and more.
The question is, what metrics should firm leaders focus on? Here are a few good places to start.
• Employee engagement. Are employees feeling included, valued, and heard? Engaged employees are more productive and likely to stay.
• Employee satisfaction. Are your diverse hires happy? Do they feel a sense of belonging within your firm?
• Retention rates. Who’s staying and who’s leaving? A high turnover rate among diverse talent could signal deeper issues.
• Leadership demographics. What does the makeup of your leadership look like? You might not think you have a diversity problem, but if someone looks at the leadership page on your firm’s website and sees all partners and executives are white men, you have a perception problem—internally and externally. Employees and clients increasingly expect leadership to reflect the diversity of the workforce.
By tracking these metrics, you can identify blind spots, create better strategies and build stronger teams.
Expanding opportunities
Another advantage of the evolving workplace is the increased flexibility in hiring. Remote work opens up new possibilities for firms to hire diverse talent nationwide or globally.
And as the accounting profession itself evolves, firms no longer need to limit their talent pool to CPAs. We have an opportunity to bring in professionals with varied skill sets— technology experts, data analysts, business consultants, etc.—whose diverse perspectives can help firms serve clients holistically, innovate and grow.
Avoid the pitfalls
Too often, firms think simply forming a DEI committee will solve the issue. But a committee is just the beginning. It’s not
enough to meet quarterly and draft policies without ongoing action.
To make lasting change, you need to integrate equity and inclusion into the fabric of your firm. This includes leadership holding themselves accountable, creating clear goals and regularly measuring progress.
The danger of going backwards
If we take our eyes off the ball, we risk losing the progress we’ve made. When you stop talking about diversity, equity and inclusion or assume you’ve solved the issue, you risk backsliding.
We’ve made some progress but still have a long way to go. Firm leaders must foster environments that encourage difficult conversations rather than dismiss them. Conversations around equity and inclusion may involve some disagreement, but ignoring an entire initiative because of a minor difference of opinion is counterproductive.
Ultimately, it’s every firm leader’s responsibility to build diverse, equitable and inclusive teams. It’s not just about doing what’s right—it’s about ensuring your firm’s future profitability and relevance. We can’t afford to stop taking an equity-minded approach to talent, nor can we afford to narrowly define diversity.
As we move forward, remember to measure what matters, think bigger and, most importantly, stay committed. The future of your firm depends on it.
Sandra Wiley, Shareholder, President of Boomer Consulting, Inc., is a leader in the accounting profession with a passion for helping firms grow, adapt and thrive. She is regularly recognized by Accounting Today as one of the 100 Most Influential People in Accounting as a result of her expertise in leadership, management, collaboration, culture building, talent and training.
AUDIT & assurance
Best practices from PCAOB independence observations
By Laura Hay, CPA, CAE, OSCPA executive vice president
Auditor independence is foundational to audit quality, and recent observations from the Public Company Accounting Oversight Board (PCAOB) emphasize the ongoing importance of oversight from firms and audit committees.
In September 2024, the PCAOB released a “Spotlight” report highlighting an increase in deficiencies related to auditor independence observed during inspections of registered public accounting firms from 2021 to 2023. Key issues identified in the report include insufficient pre-approval of services by audit committees, insufficient communication between firms and audit committees, and the provision of prohibited non-audit services, such as preparing client financial statements or providing tax services to individuals in oversight roles.
Over the three inspection periods 2021 to 2023, comment forms issued related to independence doubled from 7% to 14% of total comments issued. The most frequent observations included the following (note that percentages total to more than 100%, as some comment forms include multiple independence observations.)
Audit committee pre-approval
of services/ communication with the audit committee
The percentage of independence-related comments related to audit committee pre-approval of services or insufficient communication with the audit committee totaled 43% in 2023. The audit committee is required to approve audit and permitted non-audit services prior to the audit commencing.
The auditor is required to describe in writing annually the scope of non-audit services that may reasonably be thought to bear on the independence of the audit firm. The auditor is also required to describe annually all relationships and ownership and subsequent sale of shares of the audit client by a covered person in the audit firm.
Personal independence compliance testing
Additional observations
• Prohibited financial relationships comprised 9% of 2023 independence-related comments.
• Performing prohibited non-audit services were 8% of the comments in 2023.
• The audit firm’s quality control system not being designed to provide reasonable assurance that the audit firm will maintain independence was included in 5% of independence-related comments in 2023.
• Prohibited business and employment relationships were 3% of the 2023 comments.
• Indemnification provisions inconsistent with 602.02.f.i were 3% of 2023 comments.
• Other findings of 1% or less included partner rotation, an incomplete restricted entities list, contingent fees, and mutual interests.
Best practice recommendations for audit firms
The PCAOB Spotlight report includes several best practice recommendations that have been observed related to independence.
Increasing the use of technologybased tools
Audit firms are increasingly using technology-based tools to provide earlier detection of potential independence violations, including:
• Frequently comparing time charged by audit firm personnel to financial holdings reported
• Using direct feeds from brokerage systems
• Periodic prompts to remind audit personnel to report financial holdings and pre-clear acquisitions
37% of independence-related comment forms in 2023 included observations about personal compliance testing. In accordance with AS 2101, Audit Planning, the auditor should determine compliance with independence and ethics requirements at the beginning of the audit. Deficiencies observed included not determining compliance for engagement team members from other audit firms, such as members of global networks participating in the audit. Other observations included the firm’s quality control policies and procedures not being carried out by engagement team members, or with respect to a new engagement team member.
• Analyzing detected violations for similar reported holdings to send targeted communications to audit firm personnel
• Monitoring and sending targeted compliance reminders for inactivity or omissions
Increasing the frequency of personal independence representations
Increasing the frequency of personal independence representations from annual to semi-annual or quarterly, and obtaining independence representations from new hires prior to commencing engagements can help bridge gaps.
Enhanced processes
Enhanced processes may include meeting with teams and firm personnel skilled in independence matters to walk personnel and close family members through financial holdings disclosures. Enhanced training in conjunction with events such as promotions and marriages can help to prevent noncompliance.
Additional recommendations
Additional best practice recommendations include:
• Using templates to prevent the use of indemnification clauses, contingent fees, and prohibited services
• Review of engagement letters of “other auditors” to ensure that they do not include indemnification clauses, contingent fees, or prohibited services
• Developing comprehensive written policies that detail how independence is monitored, regardless of the size of the audit firm
• Establishing disciplinary actions with sanctions for not only violations but omissions in compliance activities
• Establishing a process to ensure that services were pre-approved by the audit committee prior to commencement
• Training teams that independence is the responsibility of all professionals, including non-audit covered persons
• Carefully evaluating transactions with investors that are not traditional audit firms to maintain compliance
1. In September the PCAOB released a “Spotlight” report highlighting an increase in deficiencies related to auditor independence observed during inspections of registered public accounting firms from 2021 to 2023.
Recommendations for audit committees
In accordance with the Sarbanes-Oxley Act of 2002, audit committees are directly responsible for the engagement and oversight of the company’s independent auditor, and should be familiar with the PCAOB’s ethics and independence rules. Some specific recommendations for audit committees include:
• Making their own consideration of whether non-audit services proposed by the audit firm may impair the audit firm’s independence
• Having an awareness of prohibited services and prohibited financial relationships
• Considering whether the public company’s policies are sufficient to ensure that all audit and permitted nonaudit services are brought to the audit committee for pre-approval
• Considering whether the non-audit services are sufficiently detailed as to the particular services to be provided, the audit committee can make a wellreasoned assessment of the impact of the service on the auditor’s independence
• Not approving services for which the auditor receives a commission or contingent fee
• Discussing with the audit firm its processes to ensure complete disclosure of relationships and considering whether the audit firm’s processes are sufficient to identify prohibited relationships
Independence is a shared responsibility between the entity under audit, its audit committee, and its auditor. Ensuring that quality control systems are effective and responsive to changes is critical in preventing erosion of trust in the audit process.
THREE THINGS
2. Audit firms are increasingly using technology-based tools to provide earlier detection of potential independence violations.
Laura Hay, CPA, CAE, is executive vice president of The Ohio Society of CPAs and the staff liaison to the Accounting, Auditing, Professional Ethics Committee and the Peer Review Ethics Committee. She can be reached at Lhay@ohiocpa.com or 614.321.2241
3. Ensuring that quality control systems are effective and responsive to changes is critical in preventing erosion of trust in the audit process.
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By Miguel Perez
The question is no longer whether to automate, but how quickly and effectively you can implement these game-changing technologies.
As we move toward 2025, the importance for CPA firms to leverage technology for streamlined operations and enhanced productivity has never been more critical. Staying ahead in a rapidly evolving industry requires embracing automation to transform audit processes, enhance collaboration and drive growth. What should CPA firms be doing right now in this ever-changing landscape? Let’s explore how to revolutionize your practice through intelligent automation.
Embracing technology to streamline operations
The accounting industry is undergoing a significant shift toward digital transformation, driven by the need for greater efficiency, accuracy and agility. As CPA firms grapple with increasing client demands, complex regulatory requirements and intense competition, the adoption of automation technologies has become essential. Many firms still rely heavily on manual processes, which can severely hinder their ability to meet these challenges effectively. These outdated methods often result in time-consuming and repetitive tasks, a high risk of errors, inefficient use of skilled professionals’ time and difficulty in scaling operations. By embracing automation, your firm can achieve systemized workflows that are more accurate and uniform, freeing up staff for higher-value tasks and ultimately enhancing client satisfaction and retention.
Addressing challenges through intelligent automation
To kick off this process, effective automation requires clean, centralized data. So how do you achieve this? First, and arguably foremost, ensure your CRM data is accurate and relevant. Clean up entries and automate workflows for sending CRM data to other applications. A powerful example is automating the change when a client transitions from prospect to customer. This shift in the CRM should trigger the creation of the customer record in all the different software applications the firm uses with the client. Standardize your data management process by clearly defining roles related to data entry and maintenance, conducting regular audits of your data and training staff on the importance of data integrity. These steps will boost your team’s productivity and allow them to focus on higher-value tasks.
Additionally, Microsoft Power Automate is an effective tool for running automated workflows with no deep knowledge of coding. You can automate activities such as creating folders, setting up project timelines and assigning tasks when a new client is added to your CRM. You may also generate invoices based on time entries or project milestones and send them out for immediate payment or route any document for review and approval based on predetermined rules.
Implementing effective practices
Successfully implementing automation in your firm requires a strategic approach that involves multiple stakeholders and careful planning. Begin by forming a cross-functional team for process improvement. This team, consisting of representatives from IT, audit, tax and other key departments, will be instrumental in driving your firm’s automation journey. Remember, this isn’t a one-time project. It’s a continuous journey of improvement, where each step brings your firm closer to its full potential.
Implementation strategies should begin with assessing your current processes for repetitive and time-consuming tasks ready for automation. Begin by prioritizing projects based on potential impact versus the ease of their implementation, starting small and scaling up by initiating pilot projects to prove value. Invest in change management by allocating resources for training and support services to ensure successful adoption.
Having an impact
The results of doing all of this can be transformative. For instance, firms can reduce client onboarding time substantially through automated document collection and processing. Firms can increase capacity without any additions to staff through the automation of routine compliance tasks. Client response time can be noticeably improved by automated notification systems.
Recognizing the need for broader automation, industry trends suggest the adoption of cloud-based, integrated workflow solutions for secure anytime access to audit documentation, AI-powered tools for rebuilding audit documentation and delivering actionable insights and workflow automation to implement new standards effectively.
While comprehensive automation tools offer various functionalities, starting with lease accounting automation can be a strategic first step. This targeted approach allows firms to:
• Address a complex, time-consuming area of accounting
• Demonstrate quick wins to stakeholders
• Build a foundation for more extensive automation initiatives
By focusing on lease accounting initially, firms can gain valuable experience and set the stage for integrating more advanced automated solutions, ultimately leading to improved service delivery and a competitive edge in the marketplace.
The road ahead
Process automation is no longer a luxury for any CPA firm— it’s a requirement for being competitive in today’s market. By streamlining your workflows, enhancing accuracy and freeing up your team to focus on high-value work, you will be able to significantly improve firm performance and general customer satisfaction. The accounting profession is changing, and firms need to adapt to bring the value their clients need.
Ultimately, the question is no longer whether to automate, but how quickly and effectively you can implement these game-changing technologies. The future of accounting is here, and it’s automated. Is your firm ready to lead the way?
Reproduced with permission from CPA Practice Advisor. Miguel Perez is CPO at LeaseCrunch, an automated lease accounting software that reduces the time needed to transition, account for and maintain leases in compliance with lease accounting standards ASC 842, GASB 87, GASB 96, and IFRS 16.
THREE THINGS
1. Staying ahead in a rapidly evolving industry requires embracing automation to transform audit processes, enhance collaboration and drive growth.
2. Successfully implementing automation in your firm requires a strategic approach that involves multiple stakeholders and careful planning.
3. Process automation is no longer a luxury for any CPA firm—it’s a requirement for being competitive in today’s market.
UNDERSTANDING TRANSFER PRICING and
its impact on Ohio businesses
By Kelly Bartow, Michael Bowman, CPA and Kevin Croy, CPA
Transfer
Pricing (TP) is a crucial yet intricate facet of international taxation, particularly relevant for businesses engaged in crossborder transactions.
With the increase in globalization, TP has emerged as a significant area of concern for tax professionals, accountants, corporate entities, and business owners. This article seeks to provide a foundational overview of TP and discuss its relevance concerning Mexico, Canada, and Japan – three key trade partners for Ohio businesses.
Transfer Pricing pertains to the rules and methodologies for establishing prices for transactions between associated enterprises, generally within a multinational corporation (MNC). These transactions may encompass the transfer of goods, services, intellectual property, and financial instruments. The primary goal of TP regulations is to ensure that related-party transactions are conducted at arm's length, meaning prices should align with those charged in similar transactions between unrelated entities under comparable conditions. Moreover, transfer pricing extends to intercompany loans, requiring interest rates to be at arm's length according to benchmarking analyses.
The arm's length principle is the bedrock of TP. It mandates that the conditions of transactions between related parties should not differ from those between independent enterprises. The Organization for Economic Cooperation and
Development (OECD) has outlined guidelines for applying the arm's length principle, which most countries, including the United States, incorporate into their TP regulations.
There are several methods to establish arm's length prices, each suited to different transaction types:
• Comparable Uncontrolled Price (CUP) Method: Compares the price charged in a controlled transaction to the price charged in a comparable uncontrolled transaction.
• Resale Price Method (RPM): Focuses on the resale margins of goods transferred between related parties.
• Cost Plus Method (CPLM): Adds an appropriate markup to the costs incurred by the supplier in a controlled transaction.
• Comparable Profits Method (CPM): Examines operating profit margins relative to an appropriate base, such as sales, costs, or operating assets.
• Profit Split Method (PSM): Divides the combined profits from controlled transactions based on the relative value of each party’s contributions.
Adequate documentation is essential for demonstrating compliance with TP regulations. This involves maintaining detailed records of the methods and analyses used to determine arm's length prices. Documentation requirements can vary by jurisdiction but typically include a global master file, local files, and a country-by-country report (if the global group’s consolidated annual revenue exceeds a certain threshold). Insufficient documentation can lead to double taxation, penalties, interest, and other adjustments during tax audits.
Ohio's economy is significantly influenced by its trade relationships with Mexico, Canada, and Japan. Understanding the intricacies of TP in these contexts is crucial for CPAs advising businesses engaged in international trade. Each of these countries has unique TP regulations and requirements, affecting how transactions are structured and documented.
Mexico
Mexico is a vital trade partner for Ohio, especially in the automotive and manufacturing sectors. Mexican TP regulations closely align with OECD guidelines, emphasizing the arm's length principle. However, TP in Mexico also involves specific documentation requirements and the availability of advance pricing agreements (APAs). Given the substantial flow of goods and services between Ohio and Mexico, CPAs must navigate these regulations adeptly to ensure compliance and optimize tax positions.
Additionally, Mexico's maquiladora program, which allows foreign companies to import materials and equipment on a
duty-free and tariff-free basis for assembly or manufacturing, adds another layer of complexity to TP considerations. Businesses operating under these structures must adhere to strict regulatory requirements and maintain precise documentation to justify the transfer prices applied, ensuring they align with both Mexican and international standards.
Non-compliance with TP regulations in Mexico can result in significant financial penalties and tax adjustments. Therefore, businesses must maintain meticulous records and justify their TP methods. Additionally, engaging in APAs can provide certainty and reduce the risk of disputes with Mexican tax authorities.
Canada
Canada is another critical trade partner for Ohio. The Canada Revenue Agency (CRA) enforces stringent TP rules that adhere to the OECD recommendations. Canadian TP audits often focus on the reasonableness of profit allocations and the appropriateness of TP methods used. For Ohio-based businesses trading with Canada, it is crucial to prepare thorough TP documentation to defend against potential CRA audits.
The CRA also emphasizes the importance of contemporaneous documentation, meaning businesses must prepare and maintain TP documentation before or at the time of filing their tax returns. This proactive approach can help mitigate the risk of penalties and demonstrate compliance during audits. Furthermore, businesses should be aware of the CRA's increasing scrutiny of transactions involving intangible assets and intercompany financing.
It is also crucial to remember that unlimited liability corporations (ULCs) must maintain TP documentation even if they are disregarded entities for U.S. tax purposes. This ensures compliance with international standards and protects against potential disputes with tax authorities.
Japan
Japan, a leader in technology and automotive exports to Ohio, has a sophisticated TP regime. The National Tax Agency (NTA) of Japan requires detailed TP documentation that applies to all Japanese taxpayers, including Japanese branches of overseas companies and Permanent Establishments. Automotive parts suppliers and other Ohio businesses dealing with Japanese counterparts must ensure that their TP practices align with both U.S. and Japanese regulations to mitigate the risk of double taxation and penalties. The NTA is particularly vigilant about transactions involving high-value intangibles, such as patents and trademarks, as well as financial transactions, and intercompany management services. Businesses
should also be prepared for the possibility of TP audits and disputes, which can be time-consuming and costly without proper documentation and planning.
Transfer Pricing is a pivotal aspect of international trade and taxation, demanding rigorous attention from Ohio CPAs and tax professionals. Transfer pricing is also crucial for transactions occurring within the same country but across different tax jurisdictions, such as between states. By understanding the foundational principles of TP and the specific requirements of Ohio's major trade partners— Mexico, Canada, and Japan—professionals can better navigate the complexities of cross-border transactions. Ensuring compliance and optimal TP strategies not only safeguards businesses from regulatory scrutiny but also enhances their competitive edge in the global marketplace.
Kelly Bartow is the senior analyst of transfer pricing, Michael Bowman, CPA is the tax director and Kevin Croy, CPA, is the managing director, all at GTM.
THREE THINGS
1. Transfer Pricing pertains to the rules and methodologies for establishing prices for transactions between associated enterprises, generally within a multinational corporation.
2. The arm's length principle is the bedrock of TP. It mandates that the conditions of transactions between related parties should not differ from those between independent enterprises.
3. Transfer pricing is also crucial for transactions occurring within the same country but across different tax jurisdictions, such as between states.
Returnships: Could they be the answer to attracting and retaining accounting talent?
By Cloey Callahan
Finding and retaining talent continues to be one of the greatest management challenges plaguing the accounting profession.
Over the years, firms have served up various solutions to the crisis, including more pay, remote work, flexible arrangements, and employee wellness benefits, just to name a few. But, perhaps, not all the stops have been pulled out quite yet.
Across other industries, for example, one retention tool has been growing in popularity: returnships, a short-term engagement for professionals who want to reenter the workforce after an extended period of time.
According to Path Forward, a nonprofit that empowers and connects people with returnships and job opportunities, “returnships bridge the gap between employers and highly qualified returners.”
The highly qualified returners, of course, being largely women and underrepresented groups who often bear the brunt of childcare and caregiving responsibilities that force them to leave the workforce for extended periods of time. In fact, Path Forward reports on their website that “caregiving is the leading reason why prime working-age people aren’t active in the workforce, and they’re mainly women by a 12:1 ratio.”
Notably, big companies, like Amazon, Chevron, IBM, PepsiCo, and Wells Fargo, have implemented returnship programs with success. For example, in an April 2024 Worklife article, PepsiCo attributes retaining its female leadership, in part, due to its returnship program. Further, since their program’s initial launch in 2022, PepsiCo has nearly doubled the number of returnships it offers, and in 2023, the company had 97% retention of over 200 female leaders in their south division.
Despite success in other industries, returnships within the accounting profession are still few and far between—but why? Here, experts share why more CPA firms should consider leveraging these programs as a means to help turn the talent retention tide.
Returnships in action
One of the few returnships in the accounting profession can be found at Big Four firm Deloitte, which has worked to improve its program over the last couple of years.
Launched in 2015, the firm’s Encore program was first piloted to allow professionals who had a break from employment to join the workforce through an internship.
In 2022, however, Deloitte decoupled from the short-term nature of the experience and now offers the program for full-time employment.
Anjali Sinha, national talent acquisition lead at Deloitte, says the program is designed to enable professionals to return to work with confidence by offering opportunities to improve skills in a client service environment.
“Professionals who voluntarily leave the workforce can find that going back to work is daunting,” Sinha says. “Encore is structured to enable a smooth transition through accelerated learning to help refresh skills and provide mentoring, coaching, and a personalized development plan.”
Further, Sinha says Encore participants are given opportunities to learn from each other and network with other Deloitte professionals.
Deloitte’s program has been hugely successful, as shown through numerous testimonials of employees who leveraged the program to reintegrate into the workforce after a break. That includes Marsha Waters, who decided
to become a stay-at-home mom in 2011. In 2015, after Waters’ youngest child began elementary school, she was ready to return to the workforce.
“After looking at openings on the Deloitte job site, I found the Encore program, and it seemed like a perfect fit, so I applied,” Waters says in a Deloitte 2019 blog post. “It allowed me to reenter the workforce without having to respond to those questions about the gaps in my resume due to my time at home with the children, and it also took away the stigma sometimes associated with stepping away from the workforce.”
Throughout the course of her career, Sinha has watched returnships evolve over time across all industries, closely tracking how many are available to support professionals who would like to return to work. In 2014, she says she only knew of four. Today, there are over 100. “The list will continue to grow,” Sinha stresses.
A harder landscape in accounting
While Sinha is hopeful more CPA firms will jump on returnship offerings, some experts argue that there are
roadblocks that make these programs harder to replicate within the profession.
“While returnships are common in many industries, they’re not as prevalent in accounting,” says Travis C. Hunter Jr., office managing partner at KPMG LLP’s Chicago office.
“In accounting, there’s a need to maintain professional certifications and stay up to date with the ever-changing regulatory landscape—and staying current with these changes during an extended leave can be challenging.”
Because of these obstacles, Hunter says KPMG doesn’t currently offer a formal returnship program, but they do value the diverse experiences and perspectives that professionals returning from a career break can bring: “We offer a supportive environment to help them transition back into the workforce, including flexible work arrangements, mentorship programs, and tailored training to enhance relevant skills and knowledge.”
Path Forward agrees with Hunter on the aforementioned challenges, noting that “they don’t see a lot of returnships in the CPA profession due to the difficulty of maintaining a license during a career break.” However, in 2023, Path Forward partnered with the Public Company Accounting Oversight Board (PCAOB) to offer a 24-week paid returnship—The PCAOB Path Back to Work Program— where returning employees inspect public company audits.
A push forward
Hunter stresses that promoting more returnships in the accounting profession will require a concerted effort from all stakeholders to build more flexible pathways for maintaining certification during career breaks and ensuring that their environments are supportive for those looking to return.
Amber Sarb, CPA, audit senior manager at RSM US LLP, agrees with Hunter on this approach. While RSM doesn’t have a formal returnship program in place, Sarb has closely followed returnships in other industries due to the nature of their flexibility.
“Being a working mother of two, a six-year-old and twoyear-old right now, I can absolutely see the benefit,” Sarb says. “The more accounting firms can be outside of the box, the better chance we have at attracting and retaining talent.”
Beyond returnships, flexibility, in general, will remain key for employers to stay competitive.
Sarb thinks returnships, paired with greater flexibility, could help bring some of those people back. Before she was pregnant, Sarb admits burnout played a role in her thinking about leaving the profession entirely. She reached out to her firm to request a change. Her firm responded with, “We want you to stay.” That meant allowing Sarb to go to a remote, part-time workload in 2016.
Overall, with firms competing over a limited talent pool of highly qualified professionals, Sarb points to the ultimate benefit of what a returnship could do for those willing to think outside of the box.
“We all know that it’s so hard to get experienced talent,” Sarb says. “Personally, I would gladly welcome back somebody who’s been out of the workforce for four or five years but who’s done the job I need done in the past. I feel like I could onboard them just as quick, if not quicker, than someone brand new.”
She continues: “As long as both sides can get on board with what it looks like and what the end goal should be, I think returnships and a formalized structure of flexibility seem like excellent ways to help retain talent and attract talent to transition back in the workforce.”
Reprinted with permission from the Illinois Society of CPAs.
Cloey Callahan is a New York-based writer, who specializes in topics related to the future of work, spanning from workplace benefits and flexibility to technology and office design.
THREE THINGS
1. Returnships offer short-term engagement for professionals who want to reenter the workforce after an extended period of time.
2. Returnships in the accounting profession are rare.
3. Businesses competing for top talent could differentiate themselves by offering returnships.
Program Year 2024 In Review
College Scholarships
The Ohio CPA Foundation continues its decades long commitment of awarding scholarships to deserving Ohio accounting majors who plan to become CPAs, and this year has been one of the largest yet.
Every dollar has a major impact on students as they pay their way through college and pursue their dreams. The Foundation granted $123,000 in scholarships in 2024, thanks to our generous donors and sponsors.
All gifts, regardless of size, ensure that the Foundation can continue helping Ohio’s accounting students on the path toward the CPA license. You can make a donation today at ohiocpa.com/GiveToFoundation .
As I work towards my CPA license, I realize I have had lots of great people around me, pushing me to be the best I can be. I have a lot of give to the Cleveland area and to the accounting community at large.
– Andrew B., Cleveland State University Accounting Student
The Careers in Professional Accounting Camp (CPA Camp) is a day program for underrepresented high school students who are interested in exploring careers in accounting and business.
This year, Ohio State’s Fisher College of Business hosted its first CPA Camp. Programming lasted the entire day, featuring preliminary accounting speakers Julie DeStefanis from Deloitte and Dr. Cynthia Turner from the Project Thrive Program at The Ohio State University.
Students also heard a panel of professionals from firms KPMG, GBQ, CSH, BDO and Deloitte and toured the campus at Ohio State’s Fisher College of Business.
Accounting Career Days, sponsored by The Deloitte Foundation, are half-day events that bring local high school students together on a college campus to learn about the accounting major and CPA careers. In 2024 the Foundation held 11 Accounting Career Day events throughout the state. Local CPAs serve as speakers and share insights into the profession and explain the variety of career paths available. College accounting majors encourage students to follow their path and also share advice related to the transition from high school to college.
For Ana C., Accounting Career Day at Cleveland State University was the day she decided she was going to pursue an accounting career.
Prior to attending the camp, I had plans of majoring in accounting. Attending the camp let me know that I was making the right decision and provided me with a lot of information that I did not know. I am now looking forward to not only having my degree in accounting, but also becoming a CPA.
– Te'Yann M., high school student
“That's when I first learned about accounting,” said Ana, adding that she was able to learn about career opportunities, growth potential and the CPA licensure. “I really enjoyed what I did [at the event] and thought that accounting was a good fit personality-wise for me,” she said.
Anna has since graduated from Bowling Green State University (BGSU) with a bachelor’s degree in accounting, completed five internships and is now a MAcc student at BGSU.
Accounting Career Day events were held at 10 schools in 2024 and reached nearly 1,000 students.
Akron
Bowling Green
Cleveland State Kent State Miami Muskingum
Ohio Northern Univ. Dayton (twice)
Xavier Youngstown State
Accounting Careers Leadership Academy (ACLA) is a leadership development series of in-person and virtual sessions for college accounting majors. Topics focus on things they can learn outside of the classroom such as leadership, communication skills, interviewing tips, CPA exam prep and life after college. Scholarships are also awarded at the end of the program series, a recognition of the future generation of accounting professionals.
This scholarship is an investment in my future as a CPA
–
Hannah M., accounting student at Kent State University
Hannah was among the 25 students who received scholarships from accounting organizations on Nov. 8, at the Accounting Careers Leadership Academy event in Columbus.
Covering 25+ college campuses across Ohio, student ambassadors are enthusiastic accounting majors who can speak with undecided business majors to try accounting, and promote the opportunities open to accounting majors.
For Edrick P., becoming a student ambassador at Ohio Wesleyan meant connecting one on one with other students, especially underclassmen.
“I'm not much of a public speaker, but I do like to talk one-on-one with people and try to understand what they’re going through, especially freshmen, because we were all there at one point,” he said.
Edrick was encouraged by a former OSCPA student ambassador to pursue the opportunity during an internship at Schneider Downs last summer. After graduating in May, he is now a full-time staff member working in audit.
Ashland University
Baldwin Wallace University
Bowling Green State University
Case Western Reserve
Cincinnati State
Cleveland State University
Columbus State (2)
Hiram College
John Carroll University
Kent State University
Miami University (2)
Muskingum University
Ohio Northern University
Sinclair Community College (2)
Stark State (2)
Ohio State University
Univ of Akron
Univ of Dayton
Univ of Findlay
Univ of Mount Union
Univ of Toledo
Walsh University
Wright State University
Xavier University
Youngstown State University
To come in Spring 2025: Otterbein College, Cuyahoga Community College (Tri-C)
Student Ambassador Schools
In 2024, The Ohio CPA Foundation received a generous donation from the Deloitte Foundation to support Accounting Career Days for the school year. This gift has enhanced the program so more young talent can learn about accounting.
“The Deloitte Foundation’s support of Accounting Career Days can help the workforce of the future discover new education and career pathways,” said Mark Johnson, Columbus managing partner, Deloitte LLP. “It is important to help these students, who are the next generation of business leaders, build the skills they will likely need to aspire to career success.”
Pipeline Program Sponsors
We gratefully acknowledge the following organizations whose generous fi nancial support makes our programs possible.
The 2023-2024 Ohio CPA Foundation Board of Trustees
CHAIR OF THE BOARD
Alison Strohm, CPA EY
TREASURER
Bill Miller, CPA KPMG
TRUSTEES
Carin Agresti, CPA Procter & Gamble
David A. Brockman, CPA Retired
Robert F. Fay, CPA Sole Practitioner
Christopher O. Igodan, Jr., CPA Nationwide Insurance - PSP
John Jones Hope Toledo
Jay Moeller, CPA RSM US LLP
Katie Moline, CPA
Katie Moline Consulting
Jim Rollins, CPA Meaden & Moore
PRESIDENT
Scott D. Wiley, CAE The Ohio Society of CPAs
Dear Donors and friends,
Meet the FY23-24 Ohio CPA Foundation Board of Trustees. Building a pipeline of new talent is critical to the future of the profession. All of us commit our time and resources to attract the very best students to accounting and encourage them until they earn their CPA. I have found it so rewarding to lead this board and support our student programs and scholarships. For that one student who finds a future career, this is life-changing work. Please join us with a gift and make an investment in the future of the profession.
Sincerely,
Alison Strohm, CPA Chair, Board of Trustees
The Ohio CPA Foundation
THE OHIO CPA FOUNDATION STATEMENT OF ACTIVITIES
Years Ended April 30, 2024 and 2023
THE OHIO CPA FOUNDATION STATEMENT OF FINANCIAL POSITION
As of April 30, 2024 and 2023
LEARNING events at a glance
Taming the E-mail Beast
MEMBERS in motion
COLUMBUS
HBK was ranked the 46th largest accounting firm in the US according to the latest Accounting Today survey.
HBK ’s Executive Committee has voted to split leadership roles of its two entities, HBK CPAs & Consultants and HBKS Wealth Advisors, giving each its own top executive.
INDIANAPOLIS, IN
Katz, Sapper & Miller (KSM) promoted Debora Girardot, CPA to senior tax manager, business advisory.
Katz, Sapper & Miller (KSM) promoted Nick Feldman, CPA , and Mark Picard to tax manager, business advisory.
CLASSIFIED
Selling or Buying a Firm? Selling an accounting firm is complex. We can make it simple!
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S.R. Snodgrass, P.C. opened a new headquarters location in Conshohocken, Pennsylvania.
WESTERVILLE
Blue & Co., LLC was named a Best Employer in Ohio for the 14th year and ranked #11 in the Large Company category by the Best Companies Group.
Blue & Co., LLC announces a new market expansion with Mellen, Smith, and Pivoz, PLC (MS&P) effective Nov. 1, 2024 and will be adding more than 20 employees from MS&P with expertise in federal, state, multinational tax planning and compliance, business valuation, and consulting services.
ADVERTISER INDEX
17 35
Nick Feldman, CPA
Debora Girardot, CPA
Mark Picard
THE OHIO SOCIETY OF CPAs 2024–2025 BOARD
CHAIR OF THE BOARD
Rick Fedorovich, CPA
Bober Markey Fedorovich Cleveland
PAST CHAIR
Libby Cullins, CPA, MBA JP Morgan Chase Columbus
Brandi Carson, CPA La-Z-Boy Inc. Toledo
Angela Lewis, CPA Crowe, LLP Columbus
Mark McKinley, CPA Reas & Associates, Inc. Columbus
CHAIR-ELECT
Courtney Clark, CPA Deloitte Columbus
VICE CHAIR, FINANCE
Gregory J. Jonovich, CPA, MBA Materion Mayfield Heights
DIRECTORS
Jake Nix, CPA RISCPoint Cleveland
Kerry Roe, CPA Clark Schaeffer Hackett & Co. Cincinnati
Schaefer, George F. / Palmisano & Associates of Independence, OH
Under the automatic disciplinary provisions of the OSCPA bylaws, Mr. Schaefer’s OSCPA membership was terminated effective November 1, 2024. Mr. Schaefer’s CPA certificate and the firm registration of Palmisano & Associates, Inc., were revoked by the Accountancy Board of Ohio for violation 4701.16 (A) (3), (A)(9), (A)(11) - Unlawful practice, failure to comply with firm registration requirements; failure to comply with 4701.04.
We inspire more than 5,000 student members as they prepare for a future in the accounting profession. Thank You to the individual donors and members who make the commitment to support today’s accounting students and tomorrow’s CPAs.
Our 2024 programs reached more than 1,500+ students in high school and college.
We granted $123,000 in scholarships to promising students.
We’re on 25+ campuses with accounting majors as our Student Ambassadors.
Follow this QR code to see the donors who generously supported the future of the profession.
Join your peers with an investment today. Make a gift to The Ohio CPA Foundation at ohiocpa.com/GiveToFoundation
Learn more about our work at ohiocpa.com/Foundation
