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You’re a Big Kid Now Blue-Ribbon Panelist Can Facebook Kill Face-to-Face Networking? Deliver Value. Respect the Public Interest.® CPA IN Perspective
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Members 2 Chair’s Perspective 3 Members on the Move 4 New Members 10 Day in the Life
C PA I N P E R S P E C T I V E
The CPA Profession 8 Exam Candidates 14 Everything CPE 16 Did You Know?
S u mm e r 2 0 10 V o l u m e 7 N u m b e r 2
Features 24 Client Confidentiality vs. Elder Neglect Reporting 26 Grow Your Knowledge — Build Your Career 28 You’re a Big Kid Now 30 Blue-Ribbon Panelist 32 Can Facebook Kill Face-to-Face Networking?
The Society 7 Tribute to Deanna Craig 12 Diversity Initiatives 20 Regulatory Corner 22 On Your Behalf 36 Socially Speaking
BOARD OF DIRECTORS Officers
Joseph A. Scheidler, CPA, Chair Charles Johnson, CPA, Chair-Elect Julia R. Barber, CPA, Vice Chair Steven A. Eichenberger, CPA, Vice Chair Kevin G. Kruggel, CPA, Vice Chair Directors
Bettie A. Caldwell, CPA Matthew A. Cohoat, CPA Douglas L. Dell, CPA Lisa Fleck, CPA Jeffrey P. Fusile, CPA D. Michael Jack, CPA Jennifer Norris, CPA Cynthia L. Ransom, CPA Mark Shaffer, CPA Louis E. Stratton, CPA Kent J. Williams, CPA Public Members
Steven R. Johnson Dan Lappin
CPA IN PERSPECTIVE P R E S I D E N T & C E O:
Gary M. Bolinger, CAE EDITOR-IN-CHIEF/ ADVERTISING INFORMATION:
Dave Shatkowski MANAGING EDITOR:
Stephanie Parton CONTRIBUTING WRITERS:
Tony Flack Courtney Leamon Allison Paul GRAPHIC DESIGNER:
P U B L I C AT I O N M O N T H S: March, May, August and November CPA IN Perspective is a publication of the Indiana CPA Society and is published by INCPAS. The Society does not assume responsibility for statements therein, nor does publication of advertisements endorse or authenticate products or service. The editor reserves the right to accept or decline any material based on space availability or appropriateness of content. Reproduction or use of editorial or graphic content without permission is prohibited.
Indiana C PA S ociet y 8250 Woodfield Crossing Blvd., #100 P.O. Box 40069 Indianapolis, IN 46240 phone: (317) 726-5000 fax: (317) 726-5005 toll free: 1-800-272-2054 e-mail: email@example.com web: incpas.org CPA IN Perspective
Exciting Times Not Without Challenges By Joe Scheidler, CPA
s I start my term as Chair of the INCPAS Board of Directors, I am humbled yet excited by the task of leading the Society for the next year. At the same time, I am comforted knowing that I am inheriting the reins of an association that I feel is at the top of its game. I’d like to thank my immediate predecessor, Doug Roth, CPA for his leadership this past year as well as the INCPAS staff for their professionalism and hard work supporting our members. I’ve been a member of the Indiana CPA Society since entering the profession 30 years ago but my involvement was marginal for the majority of those years. Fortunately, I was nominated to serve on the board a few years ago and I accepted. As I reflect back on my recent increased engagement with the Society, it occurs to me how much I’ve learned about our profession and how rewarding the experience has been. During a recent INCPAS Leadership Cabinet breakout session, someone commented the value one receives from their membership in the Society is proportionate to what one puts into it. I agree. As I reflect back over my career, I’m amazed by how much has changed in our profession. There has been consolidation, increased government regulation, significant technology advances, etc., and the changes keep coming with IFRS and financial reform. As an association, we also face the challenges of an ever-changing environment. The types of services provided to members and the methods for delivering those services continue to change and evolve, and we rely on our strategic plan to guide the orga-
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nization and ensure our continued success. Over the past couple of years, the board has developed an excellent strategic plan consisting of goals and objectives focused on common strategic themes. These themes have been considered by three task forces consisting of board members and a staff liaison. The member task force was responsible for member growth and engagement and member competence and CPE. The image task force was responsible for human capital and public relations and branding. And the public interest task force was focused on government relations and advocacy, and serving the public interest. The task forces developed objectives within the strategic themes and specific goals related to each objective. The staff then developed initiatives to accomplish the goals and objectives. The strategic plan details will be reviewed annually and adjusted as goals are accomplished and the environment changes. For the coming year, the board has determined a need to consider more abstract and broad-based topics. Our strategic planning process will focus on the value proposition of INCPAS membership, how we might implement the concept of knowledge management, and a risk assessment of the opportunities and threats facing the Society. The goal of the value proposition task force will be to make recommendations to define and articulate the value of Society membership. The diversity of our membership makes this a challenging undertaking. Enhancing the INCPAS value proposition through knowledge management
principles and systems will be the goal of the knowledge management task force. In the risk assessment task force, opportunities and threats facing the Society and its members will be reviewed and alternative scenarios developed. The summer is typically a slower time at the Society. Not so in 2010. The board met on June 17 and will meet again on Aug. 18, when the three new task forces also will meet. I share the matters being considered by the board with you for the purpose of seeking your input. Our membership is diverse and the board needs to consider the perspective of all members. And while I’m at it, I would ask that you go a step further and consider an even higher level of engagement in our Society. As we know, there are many different ways to be engaged. Your feedback is important, but there are significant opportunities to volunteer your time or expertise to help the Society achieve its goals. This could mean participating on a task force, signing up for the INCPAS CPA-to-CPA Consultation Service, or simply being active on the Society’s social media sites or member community. If you have an interest in fraud, plan to attend the INCPAS Fraud Conference on Aug. 26. These are exciting times and I look forward to serving as your chair and continuing the success of the Indiana CPA Society.
Members on the Move
Members on the Move Appointments
Joseph Cataldo, CPA, Assurance Director, McGladrey & Pullen LLP, Elkhart. Kira R. Coy, Associate, Assurance Commercial, Clifton Gunderson, Indianapolis.
Wes Williams, CPA, has been named chair of the Professional Ethics Executive Committee of the American Institute of CPAs.
Katrina Ann Harder, CPA, Bakery Accounting Manager, Hostess Brands, Indianapolis. Shirley A. Johnson, CPA, Manager, Fitzgerald | Isaac LLC, Indianapolis.
John Curry, CPA, Partner, BKD, LLP, Indianapolis.
Scott L. Galovic, CPA, Vice President, Investor Relations and Treasurer, Conseco, Inc., Indianapolis
Members on the Move announcements should be sent to Ali Paul at firstname.lastname@example.org.
College/University News Dennis Martinez, University of Notre Dame and Jacquelyn Taylor, Sullivan University participated in the AICPA accounting scholars Leadership workshop.
Bildner & Creger, P.C., recently opened in Angola. Blue & Co., LLC has joined the CPA firm association of Moore Stephens North America, Inc.
Greenwalt CPAs has been chosen as a 2010 recipient of the Above & Beyond Award from the Employer of the Guard & Reserve.
Brian Cox, CPA, CVA, and David Haney, CPA, CVA successfully completed the certification process of the National Association of Certified Valuation Analysts earning the designation of Certified Valuation Analyst.
Riney, Hancock & Co., PSC, has announced a name change for the firm. The firm will now be known as Riney Hancock CPAs PSC.
Joseph K. Suttles, CPA, passed away June 24, 2010
Trent A. Bucher, CPA, Managing Partner, Honegger, Ringger & Co., Bluffton.
In Memoriam Jeffrey DeBolt, CPA, Indiana Health Care Association, authored an article that appeared in the June 2010 issue of the Journal of Accountancy.
CPA IN Perspective
New Members AFFILIATE Business Professional
Katherine M. Douglas, Dauby O’Connor & Zaleski, LLC Pamela P. Reidy, Delta Tau Delta Fraternity Annette M. Russell, Security Federal Savings
Non-CPA Accounting Professional
Bradley P. Blakeman, Daramic Erin K. Bullman, Indianapolis Resource Center for Independent Living David Elkins Stephen F. McNew, McNew & Company, PC Lisa Nash, Vincennes University Jill Podsadecki, Summit CPA Group Lisa M. Purichia, Sponsel CPA Group, LLC Donna Jean Wilson, Tillmans Van & Truck Accessories, Inc. Kenneth C. Wrobel
Affiliate - Paraprofessional
Kimberly Mooi-Burns, Ancilla Domini Sisters, Inc.
ASSOCIATE Brian K. Ankenbrand, London Witte Group, LLC Blair Bellamy, Katz, Sapper & Miller, LLP Leslie M. Damer, Ernst & Young Brent E. Danner, PricewaterhouseCoopers, LLP Michael L. Fortman, BKD, LLP Timothy C. Musholt, Katz, Sapper & Miller, LLP Paul M. Obszanski, Ernst & Young Eric Raver, Ernst & Young Beverly M. Rice, Deloitte Brian Schmidt, Deloitte Joshua Stevens, Monroe Shine & Co., Inc. Amy R. Stoffel Brittany Wingerter, Umbaugh
CANDIDATE Madeline Bard, BKD, LLP Darin Brown, BKD, LLP Sam M. Brown, BKD, LLP Caleb R. Bullock, BKD, LLP Charles Cruz, Katz, Sapper & Miller, LLP Brittany Doller, Umbaugh Krista Dozier, BKD, LLP Jamie A. Eschbach Nathaniel Everett, Belden Wire & Cable Company Eric W. Flueckiger, BKD, LLP Jonathan Freeland, BKD, LLP Sandi Fuller, BKD, LLP Sarah Goodnight, BKD, LLP Misty R. Hernandez, Bollenbacher & Associates, LLC John H. Herrel, BKD, LLP Zachary M. Hochgesang, Kemper CPA Group, LLP Paul C. Krueger Kaitlin Lewis, BKD, LLP Long Long Stephanie L. Miller, BKD, LLP Michael Porter, BKD, LLP Anthony J. Rago, Dauby O’Connor & Zaleski, LLC
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INCPAS welcomes new and returning members from Jan. 1-April 30, 2010.
Andre J. Riley, Umbaugh Jaclyn A. Rudhman, Umbaugh Rachael Sarson, Craighead, Lange and Hough, P.C. Matthew J. Seitz, Vera Bradley Matthew Sowers, Umbaugh Anthony Uminski, Craighead, Lange and Hough, P.C. Jessica Vavrek Miranda Wilkinson, BKD, LLP Madeleine C. Witt, BKD, LLP Rachel Kristine Woods Andrea J. Wright, RBSK Partners, PC Shu Zhao, BKD, LLP
RESIDENT Beena I. Amin, CPA, Steak ‘n Shake, Inc. Jocelyn Arvisais, CPA, Museum of Science and Industry Kari R. Baker, CPA, Lincoln Financial Group Jack W. Beatty, CPA, Community Health Network Debra L. Bedor, CPA, Herff Jones, Inc. Curtis S. Benson, CPA, Kemper CPA Group, LLP Bradley D. Bertsch, CPA, Brotherhood Mutual Insurance Company Peter J. Bildner, CPA, Bildner & Creger, PC William R. Boeykens, CPA, Boeykens, PC Tonya F. Borders, CPA, Integra Bank Corporation Elena I. Bowman, CPA, University of Notre Dame Megan D. Brown, CPA, Bapple & Bapple, Inc., CPAs Jill M. Browning, CPA, Jones Lang LaSalle Sally A. Brubaker, CPA, Elkhart General Healthcare System Lisa C. Brugh, CPA, Brugh CPA Group Mark J. Burdick, CPA, Clifton Gunderson LLP Erika L. Buse, CPA, Integra Bank N.A. Christopher L. Cappella, CPA, Roche Diagnostics International Volha Chaikouskaya, CPA, Stratosphere Quality Clifford E. Chandler, CPA, Christian Church Foundation Joel Cheatham, CPA, Ernst & Young LLP Robert J. Clifford, CPA, Umbaugh Christopher D. Cook, CPA, Mutual Federal Savings Bank John D. Cottengim, CPA, DFAS Valerie A. Cox, CPA Heather A. Craig, CPA Kevin W. Crampton, CPA, Renaissance Publishing Co, Inc. Christopher L. Donovan, CPA, Duke Realty Corporation Patrick A. Downey, CPA, Crowe Horwath, LLP Kyle B. Eickhorst, CPA, First Merchants Corporation Nancy Morgan Erwin, CPA, Umbach & Associates, LLP John B. Escosa, CPA, Deloitte Eden R. Flores, CPA Kelli A. Foley, CPA, Crowe Horwath, LLP Mariam Ghumman, CPA, Katz, Sapper & Miller, LLP Kyle M. Godfrey, CPA, Haines, Isenbarger & Skiba, LLC Joel E. Grimstad, CPA, Crowe Horwath, LLP Brock J. Haas, CPA, Peabody Energy Corp Melvin P. Jarrett, CPA Jeanette Marie Johnson, CPA, Boone REMC Bryan D. Klemm, CPA, Westpoint Financial Andrew E. Kominowski, CPA, Kruggel, Lawton & Company, LLC Dion P. Koop, CPA, Heritage Federal Credit Union Jacob S. Kuhn, CPA, BKD, LLP
New Members Brian W. Lapp, CPA Mario Lomazzi, CPA Larry T. Lopshire, CPA Craig M. Love, CPA, AAR Corp Aircraft Services - Indianapolis Jonathan E. Lutgring, CPA, Spencer County Bank Patrick M. McDonald, CPA, Katz, Sapper & Miller, LLP John J. McLaughlin, CPA, J McLaughlin Consulting Sean C. Meenan, CPA, WellPoint, Inc. Katrina C. Montgomery, CPA, Deloitte Venita Moore, CPA, Engaging Solutions, LLC Muzammil Mushkoor, CPA, Crowe Horwath, LLP Tracy L. Norris, CPA, Federal Home Loan Bank of Indianapolis Nathaniel G. Persohn, CPA, Indesign, LLC Lisa A. Pethtel, CPA, Nyhart Austin Pitzer, CPA, Nucor Kevin Putman, CPA, Stevens & Company, LLC Randy H. Rahman, CPA, Onsite OHS Aaron M. Reddington, CPA Jonna L. Reynolds, CPA, Allison Transmission Div. Kristie A. Richey, CPA, Dauby Oâ€™Connor & Zaleski, LLC Judy K. Roach, CPA, Eagle Adjusting Services Peter A. Rumley, CPA, The Elmore Group Darin J. Schuman, CPA, Crowe Horwath, LLP Adam Schwelnus, CPA, Kruggel, Lawton & Co, LLC Colby S. Shreffler, CPA, Veolia Water North America Edward F. Sikora, CPA Kristen E. Smith, CPA Debra E. Snyder, CPA, Gast Manufacturing Corp Bryan D. Steffen, CPA, Katz, Sapper & Miller, LLP Daryl G. Steitz, CPA, Daryl G. Steitz, CPA Jessica L. Thompson, CPA, Spiece Fitness Trevor Troyer, CPA, Crowe Horwath, LLP Matthew D. Van De Wielle, CPA, Crowe Horwath, LLP Bennett A. Vaught, CPA, Calumet Specialty Products Partners, LP Patrick M. Walsh, CPA, Emmis Communications Corp. Harold C. Wellman, CPA, Dayco Financial Services Amy M. Wert, CPA, L. M. Henderson & Company, LLP Lisa A. Wilson, CPA, Indiana Department of Revenue
Jamie A. Eschbach, University of Saint Francis Mitchell A. Fairley, Ball State University Bryan T. Fender, Ball State University Eric L. Fenstermaker, Ball State University Shawn P. Flattery, Indiana University South Bend Jeremy P. Flynn, Indiana State University Shelby N. Flynn, Ball State University Holly C. Friddle, IPFW Lauren D. Fry, Ball State University Mayra Galvez, Indiana University South Bend Jessica M. Garoutte, Indiana University South Bend Mary Glennon, University of Notre Dame Matthew D. Gobreski, Indiana State University Claire Graham-McDonnell, Indiana University Kokomo Cody J. Graman, Franklin College Darla Guinn, Indiana State University Allison Halcomb, Indiana Wesleyan University Bridget K. Hamilton, Indiana State University Lauren A. Hamilton, Ball State University Jack R. Hand, Indiana State University Matt C. Henry, Indiana University Craig M. Herrberg, University of Saint Francis Krysta T. Hoover, Ball State University Kevin A. Howard, IUPUI Lynn L. Howard, Indiana Tech James D. Huth, Ball State University Kristina Gayle Hutson, Indiana State University Brittney M. Ivey, University of Saint Francis Brandon T. Jackson, Franklin College Kurt R. Jellison, Indiana University Shannon Jennings, Indiana University South Bend Tucker James Johnson, Indiana State University Jonathan Kenney, IPFW Theresa Kenworthy, Indiana Tech Holly A. Kerschner, Indiana University Kokomo
STUDENTS Vadim Apevalov, Indiana University South Bend Bret R. Arthur, University of Saint Francis Sydney Banch, Indiana Wesleyan University Andrea L. Barnett, Franklin College Ryan N. Barney, Nova Southeast Brian Matthew Bates, IPFW Bryan R. Bates, IPFW Phillip W. Bernard, Ball State University Kevin R. Besore, Indiana University Kokomo Alex M. Boone, Franklin College Kristie Brock, Indiana University South Bend Joshua D. Brown, Ball State University Jeffrey M. Callane, Indiana University Kokomo Cindy Carroll, University of Southern Indiana Matthew T. Chandler, Miami University Zhiyan Chen, IUPUI Gregory Chieh Tze Cheng, Indiana University Chantel R. Chester, Indiana Tech Tara Lynn Ciszczon, Indiana University South Bend David L. Clough, Indiana Tech Riley T. Crandall, Ball State University Larry W. Cunningham, Indiana University Kokomo Michael S. Curran, Ball State University Christopher D. Dahlberg, Indiana Tech Fort Wayne Michael S. Daiber, Indiana University Northwest Lacie A. DePlanty, Franklin College Megan M. Dewees, Ball State University Crystal M. Dillard, Indiana University South Bend Brody T. Dowell, Franklin College Vicki B. Emry, Indiana University Kokomo CPA IN Perspective
New Members Seungyeob Kim, Indiana University Svetlana Kuzminskaya, IUPUI Aaron Lane, IPFW Danielle Y. Larison, Ball State University Eugene Lee, Purdue University Yi-Hsuan Lee, Indiana University Hannah G. Lehmann, Ball State University Guang Xiang Liang, Ball State University Haiju Liang, Ball State University Jianmei Lin, Indiana University Kokomo Justina M. Lindsey, Indiana State University Steven D. Lizarme, Ball State University Jessica L. Luers, Franklin College Erlinda Lugo, Indiana University South Bend Sai Luo, Indiana University Gretchen D. Manning, Indiana University South Bend Chunner S. Manns, Indiana Tech Andrew S. Manz, IPFW Jared P. Martin, Ball State University Stephen E. Matza, University of Notre Dame Shildos M. McCaslin, Indiana University Blake T. McDaniel, Ball State University Diana L. McGraw, Indiana Tech Fort Wayne Elizabeth Marie McGregor, Indiana State University Julie C. McIntosh, Indiana Tech Romulo F. Merino, Indiana University South Bend Jared R. Messmann, Indiana State University Eric Miller, IUPUI Julie L. Miller, Indiana University Kokomo
Melinda E. Miller, Indiana University South Bend Mitchell Ray Morgan, Indiana University South Bend Rachael Morgese, Taylor University Krista Marie Myers, Indiana University South Bend Joshua Mark Nurkowski, Indiana University Jaclyn Oâ€™Brien, Indiana University South Bend Alexandria N. Parker, Ball State University Matt A. Parker, Franklin College Staci E. Paul, Ball State University Adam M. Peterson, Indiana University Northwest Lainey L. Pine, Indiana State University Brandon Ratkovich, Indiana University South Bend Evelyn M. Richards, Indiana University Northwest Chad E. Schenkel, Franklin College Michael P. Scher, University of Saint Francis Nathan T. Schlie, Franklin College Kyle J. Schwab, University of Indianapolis Crystal Self, Indiana Wesleyan University Daniel S. Sheets, Ball State University Amanda C. Sherman, Indiana University South Bend Alexis K. Shonkwiler, Ball State University Scott L. Siegel, Indiana University Shane R. Sites, Ball State University Eric Sorg, Indiana University South Bend Anna Y. Stolyarenko, Ball State University Anthony Suh, University of Notre Dame David T. Tribbett, Franklin College Jayna E. Tucker, IPFW Erin Turinetti, Indiana University South Bend continued on page 35 ...
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Deanna Craig: Tribute
INCPAS Members and Staff Bid Farewell to Peer Review Manager Deanna Craig Retires After 21 Years of Service
It is a bittersweet time for INCPAS members and staff as we say goodbye to Deanna Craig who is retiring after 21 years of service with the Society. She has played important roles in different aspects of the Society, witnessed the CPA profession go through many changes, and demonstrated professionalism the entire way.
Craig began as a receptionist for the Society in 1989. After one year, she moved to the communications department where she held various positions including public relations manager, communications assistant and communications manager. In 1999, she was promoted to the position of Peer Review manager. Peer Review in Indiana has seen drastic changes that have affected firms, reviewers, INCPAS Peer Review Committee members, and the state board. Craig has dedicated herself to supporting the Peer Review committee, helping members through the process and addressing these changes. “Without a doubt, Deanna is one of the best Peer Review managers, nationally,” said Jake Dunton, CPA, former chair of the INCPAS Peer Review Committee. “She has guided the committee through a change in peer review standards and through the Indiana requirement to have a Peer Review to maintain a firm’s license. “She has worked with over 10 committee chairs and countless Peer Review members. The Peer Review committee and the INCPAS and AICPA staff will miss her, and she will be remembered for years to come.” Craig has been recognized for her work as an INCPAS staff member on more than one occasion. She received the AICPA Award for Best CPE Catalog in 1991, the ASAE Award of Excellence for the best media kit in 1995 and most recently the INCPAS Chair Award in 2007. “Deanna has been an important part of the INCPAS staff team for more than 20 years,” said INCPAS President & CEO Gary Bolinger, CAE. “Having experience in many aspects of the organization, Deanna’s commitment to the CPA profession and service to our members has been experienced by many individuals during her career. “Her tenure with the Indiana CPA Society has been a model of outstanding service and professionalism,” Bolinger added. “While we wish her well in her retirement, she will be missed.”
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Successful Exam Candidates
Those listed below without a symbol are not current INCPAS members. If you know or work with any of these successful exam candidates, contact INCPAS Membership Manager Courtney Kincaid at email@example.com.
From the January/February 2010 Window
: INCPAS member
Jocelyn Arvisais, CPA, Museum of Science and Industry
Jeremy P. Eldridge, The Eldridge Group, Inc
Lisa Ivory, Crowe Horwath, LLP
Steven Fitzsimmons, Rowley Bushue & Co
Anthony R. Francis, CPA, Crowe Horwath, LLP
Molly S. Keifer
Allison R. Klein, Crowe Horwath, LLP
Blair Bellamy, Katz, Sapper & Miller, LLP
Sarah Griffin, BKD, LLP
Brock J. Haas, CPA, Peabody Energy Corp
Richard Bramhill, CPA
Sam M. Brown, BKD, LLP
Calvin J. Hamstra
Leslie Lathrop, CPA, Katz, Sapper & Miller, LLP
Jackie W. Cordier, CPA, L. M. Henderson & Company, LLP
John D. Cottengim, CPA, DFAS
Amy Leigh Headdy
Robert Lendi, CPA
Keely N. Crenshaw
Amy Hole, CPA
Kristin M. Liebsch, CPA, Crowe Horwath, LLP
Deanna Rae Curry, Crowe Horwath, LLP
Brittani Maletta, Katz, Sapper & Miller, LLP
Karen A. DiPaola, CPA, Hamil, Lehman & England, PC
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Dustin McKinley, Bradley & Associates
Erica Reidenbach, Crowe Horwath, LLP
Beverly M. Rice, Deloitte
Kyle T. Waldman, Dauby O’Connor & Zaleski, LLC
Shannon D. Rudicel, CPA, Larry E. Nunn & Associates, CPAs, LLC
Lee A. Ward, CPA
Adam C. Schwelnus, CPA, Kruggel, Lawton & Co, LLC
Gavin B. Wilkinson, CPA
Jennifer Newcomb, CPA
Matt J. Seitz, Vera Bradley
David M. Winters, CPA, Blue & Co., LLC
Judy Oaks, Insight Accounting Group
Natalie Shafer, Whitinger & Company, LLC
Tammy J. Wolf, Huth Thompson, LLP
Jeff A. O’Barr, CPA, BKD, LLP
Patricia Shunk, Thomson
Andrew J. Wright, Bradley & Associates
Nick G. Paluch
Alison Slipher, CPA
Vandana Chirag Patel, Bridgestone Firestone
Emily K. Smith
Justin R. Smith
Nathaniel G. Persohn, CPA, Indesign, LLC
Joshua Stevens, Monroe Shine & Co., Inc.
Amy R. Stoffel
Kateryna Prykhodko, BKD, LLP
Damien A. Strohmier, Blue & Co., LLC
Young Pros Parties
Elise Rabatin, Katz, Sapper & Miller, LLP
Jennifer Swan, Crowe Horwath, LLP
Eric Raver, Ernst & Young
Boi Phuong Thang
Tim A. Read, Katz, Sapper & Miller, LLP
Thomas Reda, CPA
Anne M. Ulrich, CPA
Come and relax, and dare we say it? Have some fun with other young professionals! INCPAS Young Pros Parties give you an alternative to traditional, dry and boring networking parties. For more details, visit incpas.org/public/networking/events/YoungPros.aspx.
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Do you think a day in your life would make a good addition to our new series? Contact INCPAS Senior Manager â€“ Member Communications Stephanie Parton at firstname.lastname@example.org to find out how you can share your story.
CPA IN Perspective
INDIANA CPA SOCIETY
The Society has implemented a variety of diversity initiatives aimed at achieving this long range goal in the INCPAS strategic plan: Be a leader in creating awareness among diverse populations of career opportunities available within the CPA profession. Improve ethnic diversity with the Society and the profession and through membership and student programming.
he Society’s Diversity Task Force, chaired by Erland Porter, CPA, has met almost monthly since the fall of 2009. The group has discussed issues such as the fact that diversity in the CPA profession has been virtually unchanged over the past 25 years, educating high school guidance counselors, and being careful to not try to do too much with too little resources. It also identified some desired outcomes for the Society’s diversity programs — that accounting enrollments at Indiana colleges will compare to national data, to establish partnerships with other organizations, to encourage guidance counselors to talk to students about accounting, and to recruit and prepare the right volunteers to speak at diverse high schools. The task force has come up with several recommendations. • Leverage efforts of other organizations to expand our reach and enhance our programs. • Create a single day diversity summit to unify diversity activities, increase awareness and energize individuals. • Focus on building both professional and student networks. • Reach out to non-accounting student organizations at Indiana colleges. • Establish more formal relationships with NABA and ALPFA. • Encourage firms to embrace work/life balance. • Communicate to small firms why having minorities on staff will help their business. In addition, the group will continue to try to learn more about the diversity levels of the INCPAS membership as well as find out where minorities go after they leave the big firms. The INCPAS Diversity Task Force plans to continue meeting throughout fiscal year 2011 and oversee the Society’s diversity initiatives. One initiative is outreach to high school students. The Society revamped its high school program in 2009-10 and focused on schools with diverse enrollments. Through the new INCPAS High School Ambassador program, Society
Game On brochure
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members gave presentations at nearly 75 different high schools throughout the school year. Society staff coordinated the schedules and presentation materials, and members volunteered their time to promote the profession to minority students. With momentum expected to carry over into the new school year, the Society hopes to reach 100 high schools in 2010-11. More volunteers are needed to help us reach this aggressive number of presentations. If you are interested in speaking to high school students and becoming a high school ambassador, contact Ali Paul at (317) 726-5025 or email@example.com. Another continuing initiative is the Society third consecutive year of participating in Indiana Black Expo’s annual Summer Celebration. INCPAS once again had a double booth to promote both opportunities in the CPA profession and financial literacy to the 300,000 who attended. Nearly 20 INCPAS members volunteered their time over the three days to meet with Summer Celebration participants. The diversity task force’s primary program for the year was the inaugural diversity summit on Aug. 6. INCPAS members, educators and students gathered for a half day program in which they listened to speakers and a panel discuss topics such as building a pipeline of diverse talent, the business case for a diverse profession, and broadening perceptions. Keynote speakers included NABA Executive Director Gregory Johnson who discussed the state of diversity in the CPA profession, and local diversity consultant McKenzie Scott Lewis who addressed ways to create a winning diversity culture. Also for the third straight year, the Society is planning the annual Game On: CPAs in Action for Oct. 7 in downtown Indianapolis. Nearly 100 high school students from Marion County high schools attend the event which features engaging speakers and panels, and visits to several Indianapolis CPA firms within walking distance. New this year, the Society plans to try at least one mini Game On event in either South Bend, Fort Wayne or Evansville where one or more local firms would host a group of high school students for part of the day. All in all, the Society’s diversity efforts are off to a good start. There is much more to do, but the Society’s Board of Directors and the diversity task force both understand this is a goal that will take several years to achieve.
2010 Summer Celebration The Society continued its diversity efforts by participating in Indiana Black Expoâ€™s Summer Celebration for the third straight year from July 16-18. Thank you to the following volunteers who staffed the Society booth. Summer Celebration Volunteers Jason Bainter, CPA, Somerset CPAs, PC Aric Boger, CPA, K.B. Parrish & Co., LLP Keisha Corso, CPA, Blue & Co., LLC Angela Crawford, CPA, Greenwalt CPAs, Inc. Chris Doemland, CPA, ent: imler, cpa Stephanie Dunn, PricewaterhouseCoopers, LLP Cat Farr, CPA, WellPoint, Inc. Marques Fisher Cheryl Gettelfinger, CPA Charles Johnson, CPA, Engaging Solutions, LLC Martha Nommay, CPA, Second Presbyterian Church Andrea Riffey, CPA, Somerset CPAs, PC Rebecca Rissen, CPA, Standard Life of Indiana Hilary Spalding Clendenning, Slattery & Holman, P.C. Kelly Spaulding, CPA, Slattery & Holman, P.C. Donald Thompson
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INCPAS offers a variety of high-quality professional development opportunities each year at many locations throughout the state. However, there are other ways today’s CPAs obtain professional development.
Need Additional Professional Development Options?
INCPAS On-Site Training
With On-Site Training, any course in the INCPAS catalog can be brought to your office. It’s convenient — you can contact the Society with your specific needs and we’ll set up the program for you. It’s cost effective — your employees won’t have to travel, saving time and expenses. And it’s customized — courses can be tailored according to your organization’s specific needs.
INCPAS webinars combine technology with convenience to deliver the professional development you need. Using live webcast technology, INCPAS, ACPEN, CPA Crossings, Surgent McCoy and CPE Link bring national experts to your home or office computer at a time that’s convenient for you. Check out the INCPAS online webinar calendar. With links to detailed descriptions of each webinar, you can find one that fits your needs.
For more information or to set up your on-site training contact INCPAS Senior Manager-Professional Development Stacey Wilson at (317) 726-5015.
Professional Federal Tax Ethics Update Update
WEBINARS FEATURING POPULAR LOCAL DISCUSSION LEADERS
ON-SITE TRAINING PARTICIPANTS IN 2009
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AVERAGE SCORE FOR ON-SITE DISCUSSION LEADERS
MOST POPULAR WEBINAR IN 2009
WEBINARS SCHEDULED SO FAR FOR 2010
MOST POPULAR COURSE SCHEDULED ON-SITE IN 2009
Notable Upcoming Webinars incpas.org/member/CPE/webinars.aspx
Dealing with the IRS: The Emergence of a New Audit Force
John Lawrence, CPA
Need an introduction to sustainability reporting? This informative course will cover a brief history of sustainability reporting, its importance to organizations, current trends in reporting, and an overview of the Global Reporting Initiative Sustainability Reporting Guidelines. In addition, the involvement of the CPA profession in sustainability reporting will be discussed.
With formation of specialized audit enforcement programs within the IRS, itâ€™s vital for practitioners to best represent their clients with knowledge and preparation. John Lawrence, CPA, will offer advice that will help you anticipate an IRS audit, tips for dealing with revenue agents, factors that make audits difficult, information on when to appeal an audit determination, and much more.
Gwendolyn White, CPA - Inactive
Who should attend: Who should attend:
All tax practitioners
CPA IN Perspective
Protecting Your Professional Reputation on Facebook
CPA Firms Top Forbes’ Most Profitable Small Businesses List
As more CPAs embrace Facebook, privacy concerns will continue to rise. Experts suggest maintaining your professional reputation by managing these privacy settings listed below:
Forbes assembled a list of the 20 most profitable businesses, on a pretax basis, that aspiring entrepreneurs might launch. Coming in at the number one spot were offices of CPA firms.
• consider changing all of your settings to “Friends Only”
ForbesFor a full list of each industry on the list, visit forbes.com.
• hide your friends list from nonfriends • block third-party Facebook applications • remove yourself from Facebook search results • protect yourself from networks and Facebook advertisers • remove your Facebook content from Google • prevent photo/video tag mistakes • protect your albums • avoid friends’ embarrasing wall posts For more details on the tips above, visit journalofaccountancy.com and search for “Facebook Privacy Settings” in the title field.
New Award to Recognize Employers with Financial Literacy Programs A new national award has been created to recognize employers for successful financial education programs for staff. The AICPA and SHRM Workplace Financial Education Award will begin accepting applications for the award later in 2010. All employers will be eligible. For more details, visit aicpa.org.
Smaller Companies Offer Benefits to Graduates Starting Career Entry-level professionals would be better off starting their careers at small to midsize companies according to 56 percent of CFOs questioned in a recent Accountemps survey. The majority of CFOs surveyed said general accounting would be the best area of specialization for new graduates. Read more at accountemps.com.
CPA IN Perspective
First and Second Quarter 2010 Uniform CPA Examination Passing Rates Section
New AICPA Financial Literacy Web Site Debuts The new 360 Degrees of Financial Literacy web site recently launched to provide Americans with personalized tools and information to better manage their finances and make intelligent financial decisions. New features were designed to provide a personalized experience with an emphasis on user interaction and streamlined content delivery. Check out the new site at 360financialliteracy.org.
DID YOU KNOW?
Early Application for the Uniform CPA Examination The Indiana Board of Accountancy now permits candidates for CPA licensure to apply to take the Uniform CPA Exam 60 days prior to the candidate completing the education requirement (150 hours). The board recognizes that this is a benefit to both candidates and employers in the state of Indiana. Students must meet certain conditions in order to qualify for early application. For specific questions regarding early application, contact the Indiana Coordinator for CPA Exam Services Misun Shin at firstname.lastname@example.org or 1-800-272-3926 ext. 4263.
Outstanding Accounting Majors Given annually, the Outstanding Accounting Major Award recognizes outstanding accounting students for outstanding leadership and academic achievements. Students are evaluated based upon his/her grade point average, proficiency in English, math and speech, willingness to accept responsibility, moral character, and extra-curricular activities, specifically those requiring a demonstration of leadership skills.
The Society Congratulates Indiana’s 2009 Top 10 Successful Exam Candidates!
Bradley D. Bertsch, Brotherhood Mutual Insurance Company
Charles L. Decker III
Nicholas J. Eichelman, BKD, LLP
Thomas M. Hinkle
Darren J. Mann, PricewaterhouseCoopers, LLP
Matthew W. Robinson
Maranda L. Stars, Ernst & Young
Christopher C. Westerbeek
David M. White, RJ Pile, LLC
Jonathan D. Zurcher
These successful Exam candidates, along with others, will be recognized at CPA Celebration ’10 on Nov. 19 at the Indiana Roof Ballroom. Those listed above without the INCPAS logo accompanying their name are not current INCPAS members. We need your help to ensure they receive an invitation to the event! If you know, or work with, any of these nonmembers, contact Courtney Kincaid at: email@example.com or 1-800-272-2054.
CONGRATULATIONS TO THE 2010 RECIPIENTS:
Anderson University — Todd Baden Ball State University — Sara E. Sandifer Bethel College — Bradley Wilson Butler University — Ryan Collins Franklin College — Alicia Friedrich Goshen College — Kyle Stiffney Grace College — Leah Webb and Tammara Jongkind Huntington College — Christina Ruckman Indiana State University — Whitney O’Brien Indiana University — Scott Ralchilson Indiana University Kokomo — Sheila Wyant Indiana University Northwest — Janine Van Stelle Haded Indiana University South Bend — Andrew Szczechowski Indiana University Southeast — Isaac Andes Indiana University—Purdue University Fort Wayne — Matthew T. Earnest Indiana University—Purdue University Indianapolis — John-Paul Felter Indiana Wesleyan University — Lindsay Carlson
Manchester College — Aaron Foster Marian University — Lyndy Errett Purdue University — Preston Holb Purdue University Calumet — Anwaar Shatat Purdue North Central University — Rachel Werner Saint Joseph’s College — Richard Mayer Saint Mary’s College — Veronica Valdez Saint Mary-of-the-Woods College — Dawn Jones Taylor University — Hillary Noel Winship Trine University — Carie Reamer University of Evansville — Trevor Gregory University of Indianapolis — Austin Mann University of Notre Dame — Kimberly Kyrovac University of Saint Francis — Tiffany Steinbrunner University of Southern Indiana — Derek M. Tabor Valparaiso University — Sarah C. Habschmidt
CPA IN Perspective
DID YOU KNOW?
Financial Literacy Initiatives
2010 Professional Issues Update
Thank you to the following members that volunteered for the following financial literacy events. 500 Festival Kids Day:
Erica Crowell, CPA
Peter Aghimien, CPA
Jason Bainter, CPA
Cat Farr, CPA
Charity Maxwell, CPA
Aric Boger, CPA
Chris Mennel, CPA
Sarah Coffey, CPA
Jeffry Moffatt, CPA
Kisha Corso, CPA
Brian Schmidt, CPA
Angela Crawford, CPA
Igor Voytsekhivskyy, CPA
Professional Issues Update 2010
16 Dates / 13 Cities Members: Free Nonmembers: $125 Time: 8:30 a.m.-Noon local time (unless otherwise noted)
Hillcrest Country Club Batesville
Holiday Inn - City Centre Lafayette
Kokomo Country Club Kokomo
Evansville Airport Marriott (new facility) Evansville
Wyndham Indianapolis West
Indiana University (1-4:30 p.m.)
Jeremy DeWinter Chris Doemland, CPA Stephanie Dunn, CPA Rachel Enokou Cat Farr, CPA Cheryl Gettelfinger, CPA Dwight Hillenberg Charles Johnson, CPA Martha Nommay, CPA Andrea Riffey, CPA Rebecca Rissen, CPA Hilary Spalding Clendenning, CPA Kelly Spaulding, CPA Donald Thompson
Sept. 14 Indianapolis Marriott East Indianapolis Sept. 16 Grand Wayne Center
CPA Day of Service Participate in the eighth annual CPA Day of Service Sept. 24, 2010. Join hundreds of Indiana CPAs and accounting students as they perform community service and help worthwhile organizations. To volunteer call Public Relations and Career Awareness Associate Ali Paul at (317) 726-5025. Sign-up by Sept. 5 to be included in media coverage.
Sept. 17 Horizon Convention Center Muncie Sept. 20 Century Center
Sept. 21 Radisson Hotel at Star Plaza Merrillville
sponsored by Harris Bank
Sept. 24 Renaissance Indianapolis North
Sept. 28 Ritz Charles Carmel For more information or to register, visit incpas.org/piu.
CPA IN Perspective
DID YOU KNOW?
CPA IN Perspective Goes Digital A new digital edition of CPA IN Perspective magazine offers an environmentally-friendly and convenient way to gain access to everything INCPAS. Find the digital edition online at incpas.org.
Game Day With The Colts Colts vs. Kansas City Save the Date: Oct. 10 Call the Society at (317) 726-5000 for details.
Are You Still a Society Member? INCPAS dues renewals were to be returned by July 1. Memberships expired June 30 for those who did not renew. Anyone wanting to reinstate their membership must pay a $50 reinstatement fee. Call the Society at (317) 726-5000 for details.
CPA Celebration presented by Harris Bank
INCPAS Announces Staff Changes Promotions Nichole Favors has been promoted to peer review manager. Favors’ new responsibilities include managing the annual peer review process, serving as staff liaison to the Peer Review Committee and preparing the AICPA/INCPAS annual peer review oversight. Favors has worked in the member services department as professional development associate since 2006. Sherrill Rude, CAE, has a new job title and now is the director of leadership and advocacy. Rude will continue her work with the Society’s Leadership Cabinet and Emerging Leaders Alliance, various task forces and work with the Indiana Board of Accountancy as well as the Society’s legislative advocacy efforts. Stacey Wilson has been promoted to senior manager-professional development. Previously, Wilson served as manager of professional development. Her main responsibilities include planning the professional development schedule of nearly 300 seminars and 10 conferences a year.
New Appointments Angela Preston was recently hired as accounting and peer review associate. Her responsibilities include assisting with accounting and peer review management. Preston previously worked in the accounting departments at Corsi Cabinets and at Goldman Union Camp Institute.
Join us Nov. 19 for the 2010 CPA Celebration at the Indiana Roof Ballroom to recognize successful Exam candidates, award winners and outgoing leadership. This year’s theme is the ‘80s, so wear your favorite acid wash jeans, neon parachute pants or legwarmers.
Early Bird Discount
Sarah Townsend was recently hired as professional development associate. Her responsibilities include assisting the member services department with the scheduling of continuing professional education. Previously, Townsend served as director of public relations and development at the American Red Cross of Augusta (Georgia).
Register by Oct. 19 and save $15 per registration.
CPA IN Perspective
The Society is active in the legislative and regulatory arenas. From its Peer Review and Ethics committees to its Government Relations Advisory Council and Legislative Key Persons program, the Society advocates for its members and monitors the regulation of the CPA profession in Indiana. Check here for legislative and regulatory updates that will affect you.
Board of Accountancy
Early Application for the Uniform CPA Examination
As an INCPAS member, contributing to the PAC is one of the most important actions you can take to protect your profession. It gives you access to legislators in both houses and on both sides of the aisle, so you can do your part to protect and promote your interests as a CPA. Where would you be without it? Mobility, substantial equivalency, sales tax on services ... member investments in the Indiana CPA-PAC have helped address these issues and many more in recent years. We challenge you to step up and stay involved.
The Indiana Board of Accountancy now permits candidates for CPA licensure to apply to take the CPA Exam 60 days prior to the candidate completing the education requirement. The Board recognizes that this is a benefit to both candidates and employers in the State of Indiana. The following conditions are excerpts from a memo to the National Association of Boards of Accountancy from the Indiana Board of Accountancy. This memo will allow students to apply during the interim while the rule is being promulgated.
2010 PAC Contribution Goal THESE CONDITIONS MUST BE MET IN ORDER FOR STUDENTS TO QUALIFY FOR EARLY APPLICATION:
1. Within the sixty (60) days prior to graduation from an accredited educational institution, a candidate may submit a letter from the institution with the examination application that states that the candidate is anticipated to meet all educational requirements
631 member contributions PAC Trustees met in April and approved $26,000 in contributions to legislators. This includes:
for admission to the CPA examination during the examination
$ 7,750 to House Democrats
window following the date of application. Educational
$ 8,750 to House Republicans
requirements are defined in 872 IAC 1-1-6.1.
$ 2,500 to Senate Democrats
2. A candidate shall submit proof to the Board that he or she has
$ 7,000 to Senate Republicans
received a degree from an accredited educational institution in accordance with section 6.1 of 872 IAC 1-1-2 no later than sixty (60) days following graduation from the institution. Candidates for the CPA examination must timely submit to the Boardâ€™s administrative agent all final official transcripts and applicable supporting documentation indicating the candidate has met all educational requirements and received a degree. 3. The Board may cancel any examination scores received by a candidate who fails to meet the requirements of this correspondence, administrative rule, or Indiana Code.
For specific questions regarding early application, contact the Indiana Coordinator for CPA Exam Services Misun Shin at firstname.lastname@example.org or 1-800-272-3926 ext. 4263.
CPA IN Perspective
Contribute today at incpas.org/member/legislative/PAC.aspx
PAC News Jenni McNaughton, CPA, JD, and Steve Beardsley, CPA, CVA, were named Indiana CPA-PAC Trustees in January.
Tax Return Preparers Update on Proposed New Requirements, Proposed Fee for PTINs The IRS began the 2010 tax filing season with a proposal for mandatory registration, testing and continuing education of paid tax return preparers, which includes the mandatory use of preparer tax identification numbers (PTINs). These steps aim to enhance protections and service for taxpayers, increase confidence in the tax system, and result in greater compliance with tax laws over the long term. On July 22, the IRS issued a proposal that would establish a $50 fee for individuals who apply for a PTIN. This fee would be payable to the IRS to cover technology costs, as well as compliance and outreach efforts associated with the new PTIN program. OVERVIEW:
NOTE : IRS proposals and regulations are necessary for implementation,
but have not yet been finalized. The information on IRS recommendations listed below has been (and will be) periodically updated and posted as it develops at irs.gov/taxpros.
All individuals who are compensated for preparing or assisting in the preparation of all federal tax return or claim for refund must obtain a PTIN and, if applicable, successfully pass an examination. Only attorneys, certified public accountants, or enrolled agents who are active and in good standing with their respective licensing agencies are exempt from competency testing. Attorneys, certified public accountants and enrolled agents do not need to obtain a PTIN unless they prepare for compensation all, or substantially all of a federal tax return or claim for refund. WHO IS AFFECTED?
Even those who already have a PTIN will need to register in the new system, which is estimated to be available September 2010. The same number will be reassigned once the appropriate information is provided and the user fee is paid. You may obtain a PTIN if you do not already have one and begin using it now. However, once the new online preparer registration system becomes available, you will still need to register and pay a fee. PTIN REQUIREMENTS:
Sept. 1, 2010, is the current target date for an on-line registration system and all preparers will need to be registered on the new system and have a PTIN prior to filing any return after Dec. 31, 2010. Final determination of these dates is dependent on many factors and will be widely publicized as soon as available. TIMELINE:
Ethics The INCPAS Ethics Committee is made up of members in industry, government, education, and public accounting. The committee serves the members of the Society by investigating potential ethics violations on the part of INCPAS members, educating members and helping members with the ethical issues they face on a daily basis. Each month a member of the INCPAS Professional Ethics Committee serves as the on-call person. If you are facing an ethical issue at work, need some clarification on where to go for answers to your ethical questions, call (317) 726-5000. If you wish to file a formal complaint against a member of the Indiana CPA Society, go to: incpas.org/Public/Resources/FileComplaint.aspx. All complaints must be in writing.
The desire of the committee is to serve you and enhance your professional success specifically in the area of ethical conduct. For more information on ethics, contact Mike Barker, CPA, CISA email@example.com
Update on Filing of Notice of Intent â€” Ethics Requirement The Indiana Board of Accountancy published a notice of intent to adopt a rule concerning the CPA requirement for four hours of ethics for accountants. The new rule removes terms for continuing education reporting periods that have since passed and qualifying terms for the type of ethics continuing education required.
CPE Audit The Indiana Professional Licensing Agency has sent letters to people who were in compliance with the audit. The board-appointed CPE Audit Committee conducted approximately 300 audits this year to streamline the audit process. There is a 63 percent compliance rate so far. The Indiana Board of Accountancy will determine the noncompliance rate for the last audit in order to have a comparison for this audit. Notification has also been sent to people who were audited and found to not be in compliance.
For more information on the Societyâ€™s role with the Indiana Board of Accountancy, PAC or legislative issues, contact Sherrill Rude, CAE firstname.lastname@example.org
Go to IRS.gov/taxpros for updated information regarding the new tax preparer requirements for CPAs, and to apply for a PTIN. CPA IN Perspective
On Your Behalf
The Indiana CPA Society does many things on behalf of members to enhance your professional success. The board of directors, leadership cabinet, emerging leaders alliance, task forces and advisory councils are always hard at work making decisions or providing valuable guidance that strengthens the profession and enables members to constantly improve their knowledge and technical skills. Board of Directors The INCPAS Board met on June 17. Significant items approved included the Society’s fiscal year 2011 operating and capital budgets, new policies covering leadership succession planning and the annual INCPAS Chair’s Award, and volunteer appointments for leadership cabinet, emerging leaders alliance, the ethics and peer review committees, board committees and task forces. Discussion items focused on the strategic plan: core values … what they are and how they help drive our value proposition; member segmentation … what is the best way to segment and how will that help us grow our membership and communicate to them; and how should we approach licensee status … can this also increase our membership, and will new public relations efforts help? The three new board task forces — value proposition, knowledge management and risk assessment — all held their first meetings after the board meeting concluded. Before the break, the board approved the charge for each task force. Once in the task force meetings, each group discussed and approved the definition, value of work, and questions for resolution. The board will meet next on Aug. 18. The three board task forces will then continue discussions in preparation for their recommendations at the November board retreat.
For more information on the INCPAS Board of Directors, contact Gary Bolinger, CAE email@example.com
Leadership Cabinet / Emerging Leaders Alliance The Society’s Leadership Cabinet and Emerging Leaders Alliance met May 20-21 at the Blue Chip Casino in Michigan City. The theme of the meeting was volunteerism and value proposition. The Society’s Leadership Cabinet and Emerging Leaders Alliance, a combined group of 150 volunteer leaders who provide input on the future of the Society, met May 20-21 at the Blue Chip Casino in Michigan City. One highlight was the unveiling of the new leadership cabinet and emerging leaders alliance logos. The use of the new logo designs will help bring member awareness to the opportunity to participate in LC and ELA.
The meeting included a “volunteer fair,” a showcase of volunteer opportunities available to Society members. Members who have gained leadership experience through volunteering in various capacities talked to leadership cabinet and ELA members interested in society volunteer opportunities, and discussed ways to get other members involved. The meeting also featured a new twist … and a tasty one at that. Fortune cookies with volunteer-themed INCPAS messages inside were a fun way to bring awareness of volunteer opportunities to members. The members’ fortunes were: • You will attend an IN Board of Accountancy meeting • Fulfill your passion by volunteering with INCPAS • Exploring board member service will prove rewarding • Effecting change in the profession is your strength • INCPAS Legislative Reception is on your to do list • You will bring a colleague to a PIU • Recruiting a new member is in your future • People want to know what you learned at the meeting • You will increase your PAC contribution by 10% • You will meet someone new at this meeting Three breakout groups met to help identify the value proposition. One question posed was, “why are you a member?” Some responses from the ELA breakout group included, interaction with other CPAs, relationship building, investment in the profession, and knowing you have a voice in the Society.
CPA IN Perspective
On Your Behalf
The Leadership Cabinet industry group stated they were members of the Society to give back to the profession, to be a part of my profession, and because it is the right thing to do. Finally, the leadership cabinet public group identified promoting success of CPAs, firm culture to belong, pride, quality of CPE, and the Society as the voice of the profession. The groups were also asked to name value propositions common to all members. The list included: • Networking
• Human Capital
• Professional Home
• Having a voice-advocacy
• Communication • Branding Most agreed that the more involved and engaged you are, the higher sense of value you will have. If we want to enhance the value, we need to talk to the people that just send in their dues check and never attend a meeting or participate. The INCPAS Value Proposition Task Force will be looking for more feedback over the next few months. The combined groups also discussed in detail whether or not the Society should be involved in public policy legislation the CPA profession could influence. Jenni McNaughton, CPA and Mike Turpin, CPA presented 2010 legislation regarding ethics for lobbyists and legislators, and unemployment insurance tax. Members then discussed pros and cons. Discussion tables were split on the ethics legislation, while there were slightly more in support than opposed with unemployment insurance tax. The Society will continue to look at ways in which it can enter into the public policy arena. The Fall 2010 leadership cabinet/ELA meeting will be held at the Marriott East in Indianapolis on Oct. 28-29.
For more information on Leadership Cabinet and Emerging Leaders Alliance, contact Sherrill Rude, CAE firstname.lastname@example.org
GRAC The INCPAS Government Relations Advisory Council met on May 14. Council members reviewed the Taxpayer Bill of Rights and related legislation in preparation for possible clean-up revisions during the next legislative session. They also discussed the need for policies related to peer review legislation for 2011, next steps for outstanding issues with the Indiana Board of Accountancy, and current limitations of the enforcement fund. Curtis Whittaker, CPA of Whittaker & Co. in Gary has been appointed to GRAC.
TRAC The INCPAS Tax Resource Advisory Council met on May 18 with representatives from the Indiana Department of Revenue and Internal Revenue Service. DOR discussion topics included, failure to file, imposition of penalties and procedures of tax auditors. Among issues discussed with the IRS were refund delays, timing of IRS visits during tax season, tax preparer registration and federal form 5471 penalties. TRAC members looked ahead to the 2011 legislative session by covering unemployment insurance tax rates and the Taxpayer Bill of Rights. Members are encouraged to share issues and concerns with the Society for future meeting discussions. Kyle Simmerman, CPA of BGBC Partners, LLP in Indianapolis has been appointed to TRAC.
For more information on leadership cabinet, emerging leaders alliance, GRAC and TRAC, contact Sherrill Rude, CAE email@example.com
CPA IN Perspective
CPA IN Perspective
Client Confidentiality vs. Elder Neglect Reporting
If engaged in private practice, you likely work with elderly or disabled clients. Some may suffer from physical or mental limitations which require a family member, friend or another to assist them with their financial affairs. Without violating your duties, what can or should you do to ensure that the elderly client, or one whose capacity is diminished, is not taken advantage of? Absent client permission to do so, legal and ethical requirements generally prevent CPAs from discussing a client’s confidential information with others. Indiana law addresses this situation. In doing so it both protects and burdens a CPA who has information suggesting the client is being harmed. IND. CODE § 12-10-3-9 expressly imposes an affirmative duty of reporting on any individual (which would include a CPA in his or her professional or personal capacity) who believes or has reason to believe that another person is an “endangered adult.” An endangered adult is one incapable of managing his or her property and is at risk of harm by reason of neglect or exploitation. This definition clearly covers incompetent adults who are being taken advantage of financially or who are at risk of financial loss due to mental incapacities. The report is to be made either to the Adult Protective Services Unit of the Indiana Family and Social Services Administration (statewide toll-free hotline 1-800-992-6978) or to a local law enforcement agency. It is to include as much information as is known including the identities of the endangered person and those responsible for his or her care, the endangered person’s condition, and the nature of the neglect or exploitation. Any person who in good faith makes such a report or participates in any investigation or proceeding is immune from civil or criminal liability for having done so. IND. CODE § 12-10-3-11. That is true even if reporting would violate a confidentiality requirement or other law. This law effectively overrides a CPA’s confidentiality obligations under Rule 301 of the AICPA Code of Professional Conduct. If you have any further concerns about your rights and obligations in this context, contact your personal attorney.
Kent M. Frandsen is a partner at Parr Richey Obremskey Frandsen & Patterson whose practice focuses on civil litigation. He also serves as general counsel to the Society. The statements contained herein are for information purposes only. They are not to be considered legal advice and should not be construed to form an attorney-client relationship.
IC 12-10-3-9 Duty to report endangered adult Sec. 9. (a) An individual who believes or has reason to believe that another individual is an endangered adult shall make a report under this chapter. (b) If an individual is required to make a report under this chapter in the individual’s capacity as a member of the staff of a medical or other public or private institution, school, hospital, facility, or agency, the individual shall immediately notify the individual in charge of the institution, school, hospital, facility, or agency, or the individual’s designated agent, who also becomes responsible to report or cause a report to be made. (c) This section does not relieve an individual of the obligation to report on the individual’s own behalf, unless a report has already been made to the best of the individual’s belief. As added by P.L.2-1992, SEC.4.
IC 12-10-3-11 Immunity from civil and criminal liability; privileged information; whistleblower retaliation Sec. 11. (a) A person, other than a person against whom a complaint concerning an endangered adult has been made, who in good faith: (1) makes or causes to be made a report required to be made under this chapter; (2) testifies or participates in any investigation or administrative or judicial proceeding on matters arising from the report; (3) makes or causes to be made photographs or x-rays of an endangered adult; or (4) discusses a report required to be made under this chapter with the division, the adult protective services unit, a law enforcement agency, or other appropriate agency; is immune from both civil and criminal liability arising from those actions. (b) An individual may not be excused from testifying before a court or grand jury concerning a report made under this chapter on the basis that the testimony is privileged information, unless the individual is an attorney, a physician, a clergyman, a husband, or a wife who is not required to testify under IC 34-46-3-1. (c) An employer may not discharge, demote, transfer, prepare a negative work performance evaluation, or reduce benefits, pay, or work privileges, or take any other action to retaliate against an employee who in good faith files a report under this chapter. As added by P.L.2-1992, SEC.4. Amended by P.L.1-1998, SEC.102.
CPA IN Perspective
CPA IN Perspective
Professional Development John L. Daly, CPA, CMA, CPIM, MBA Executive Education, Inc.
In his book, Outliers, Malcolm Gladwell cites several studies saying it takes approximately 10,000 hours to become an expert at anything. Thus, after five years as a public practice CPA with good training, you might be an expert auditor. However, just as you begin to feel competent as an auditor, there is a good chance your firm will promote you to manager or you will move on to a corporate job where you have to manage other people. Suddenly you are a novice again.
Moving up in an organization only intensifies
your competency challenge. For example, as a controller, you may need skills in people management, management accounting, strategic planning, budgeting, risk management, information systems as well as many other areas. When you start multiplying 10,000 hours by all of these areas, you realize that becoming an expert in all of them will be impossible before retirement. Even becoming “reasonably well informed” will put you at the top of the pack.
The bottom line is that attending 40 hours of
CPE each year is not enough to be an expert in our profession. While most of your peers may participate in 40-60 hours of CPE a year, some people engage in 100-200 hours or more of annual learning activities. Since such people are your competition for your next job or promotion, it is important that you make your learning activities count!
What kind of professional development should
you attend? Conventional educator’s wisdom says that what you hear, you forget, what you see, you remember and what you do, you understand. This means that you are going to get more out of learning opportunities that actively engage you.
Everyone has a preferred learning style. Some
HOW DO YOU IDENTIFY A QUALITY SEMINAR?
1. Discussion Leader: The most important factor is the discussion leader. Top discussion leaders have strong academic credentials in addition to years of real world experience. However, knowing how to do something does not necessarily mean you can teach it to others. Thus, you also want to participate in seminars where the discussion leader has excellent presentation skills. Ask others to recommend people from whom they learned a lot. 2. Materials: Putting together a good seminar is a lot of work. Few of us can pay attention to a “sage on the stage” for eight hours, so the best seminars offer a combination of lecture, class discussion and small group casework. Look for session descriptions that say a seminar will involve multiple kinds of activities. 3. Be an Informed Shopper: Read the entire description of any seminar you consider attending and the discussion leader’s biography. If you are not sure if a seminar is appropriate for you, go to the seminar vendor’s web site and contact them with your questions. Seminar vendors will be glad to help you find a seminar that is right for you. Growing your knowledge will pay off in a big way over time, but it is a big investment in your time. Make your investment count!
John L. Daly, CPA, CMA, CPIM, MBA is a former chief financial officer and a frequent speaker and writer on financial management topics. Reach John at Daly@ExecutiveEducationInc.com.
people like their learning in short snippets, such as a one-hour webinar. Others prefer active case discussion with other experienced professionals in a live,
FIND A SEMINAR THAT FITS YOUR PREFERRED LEARNING STYLE.
multiple-hour setting. However you learn best, it is
You can search the Society’s online catalog by vendor, speaker, field of study or key word.
important for your career that you finish every seminar thinking, “Wow, I can’t believe how much I learned!”
CPA IN Perspective
You’re a Bi
Discover why becoming an active networking guru
can be a boost to your career long into the future.
(plus, it’s fun too)
You’ve heard it said time and time again, “Get out there. Network, it will change your career.” And, you’ve probably thought time and
time again, “Yeah right … easier said than done,” or, maybe even, “boring!” But, what if we told you that networking is everything you’ve heard and more? What if someone, somewhere has made it fun to network with your colleagues?
you’re a big kid now...
your career is exploding...
WE’VE DONE JUST THAT.
do you have the right tools in your arsenal?
By Courtney Kincaid firstname.lastname@example.org INCPAS Membership Manager
DOING MORE & THINKING BIGGER — WE’VE UPPED THE ANTE.
It’s not what you know, but who you know, or so the saying goes. While that’s certainly not 100 percent true, there is a kernel of truth in it, and the best way to meet the who’s who of Indiana? Networking. Networking can be one of the most valuable facets of membership. It’s not all about finding your next job either. Done effectively, networking helps develop your business skills, gives you new career development ideas and even helps you think about your entire career path more strategically. Plus when it’s fun it’s simply unparalleled. Launched mid-year last year, our INCPAS Young Pros Parties offer new professionals an opportunity to make contacts and friendships with colleagues working in all areas of the CPA world. The best part is we’ve kept entertainment in mind too. Dozens of young members are hooked, and many more are on the way. “Young Pros Parties provide a fun environment to reconnect with other INCPAS members, network with new members, and stay up-to-date on all that the Society does for us,” Chris Mennel, a recent successful Exam candidate and young pros party junky, recently said. “Many other events only happen once a year, so the young pros parties help me stay connected on a regular basis.”
ig Kid Now! AND NOW WHAT ?
“Young pros parties are a great opportunity to network with other CPA professionals. The atmosphere that is created at these events allows attendees to make personal and professional connections, introduces non-members to the INCPAS and have a great time. I personally plan to bring colleagues who are not members of the INCPAS to the next young pros events.”
Aug. 26 UPCOMING YOUNG PROS PARTIES
Baseballs and Brews Fort Wayne
Win an iPad
- Catherine Farr, CPA, Wellpoint
We heard the Tin Caps games are where it’s at, so we’re there. We’ll be hoping the Tin Caps destroy the Great Lakes Loons in style from the Homerun Porch at Parkview Field!
Fondue & Fabulousness Indianapolis This coming year, we’ve upped the ante. We’re doing more and we’re thinking even bigger. We’ve got wine, art, fondue, and corn-hole. Make it your goal to become a young pro that’s proactive when it comes to building your career. Just because you’re young doesn’t mean you can sit on your laurels and success will simply fall in your lap. You’ve taken a big, first step by becoming a member of the Society. Take that second step and attend a young pros party, and make it so that your member ID number is as important to your career as your license number. “The INCPAS Young Pros networking events provide a great opportunity to discuss relevant CPA topics with peers at similar stages in their careers,” said Christopher G. Roberts, CPA, with Crowe Horwath LLP in Fort Wayne. “Becoming a member of the INCPAS and networking with the young pros provides great opportunities for career and professional development.” This series of events was created with the new professional in mind — young CPAs and soon-to-be CPAs, members and nonmembers, new hires or new managers, public or industry … you get the picture. Many of you aren’t quite sure what’s next in your careers, what’s a better way to begin charting that course than to talk to some of the Society’s young emerging leaders and colleagues that work in a variety of organizations throughout the state?
Come hungry to this Young Pros foodapalooza. We’ll sample some of the best fondue in town over drinks and conversation. As if the events aren’t enough, we’ve
added a new contest element to
Culture and Cuisine
help entice our member to convince nonmembers that they really should join us! Now through Dec. 31, we will be running a points-based contest
It’s an Irish food and ale extravaganza. Take pleasure in a culinary experience of a lifetime – and, get a glimpse of some real works of art – at this event hosted at the Indianapolis Museum of Art.
that rewards members for bringing
applicable non-members to events
Games and Grub
and then getting them to join. To view a list of applicable non-members, visit incpas.org/public/candidates/ SuccessfullCandidates.aspx. The
To register, visit:
Evansville Food, drinks, games … what’s missing? Nothing! This event at the Evansville Fox and Hound has it all. Whether you’re into competition or just watching, you won’t want to miss it.
winner of the contest will be awarded a brand-new iPad on Jan. 14, 2011! CPA IN Perspective
By Dave Shatkowski email@example.com INCPAS Vice President-Communications
The state of Indiana is represented on the blue-ribbon panel formed to address how U.S. accounting standards can best meet the needs of users of private company financial statements. Teri Yohn, CPA, an associate professor of accounting at Indiana University in Bloomington, was one of 18 members named to the panel late last year.
Teri Yohn, CPA
The panel, announced at the AICPA fall Council meeting in October 2009, is sponsored by the AICPA, the Financial Accounting Foundation and the National Association of State Boards of Accountancy. It is expected to provide recommendations on the future of standard setting for private companies by the end of 2010.
The panel’s purpose is to determine if there should be a different standard setting process for private companies. “This is taking a step back, and saying at a higher level, how standard setting should differ for private companies versus public companies,” said Yohn. Yohn, who returned to Bloomington to join the IU faculty in 2007, received her Ph.D. from IU in 1991. In between, she spent 15 years at Georgetown University and two years as an academic fellow at the Securities and Exchange Commission. “We always loved Bloomington and Indiana,” said Yohn who teaches intermediate accounting and a doctoral seminar on capital markets research. “So when Indiana called, we said we’d love to go back there.” Most of her interest in financial reporting came from her work at the SEC and through her own and others’ research on the subject. “I realized the issues with private vs. public and the different regulations for public companies and dealing with standards for public companies vs. private companies,” said Yohn, who is the president of the financial reporting section for the American Accounting Association. “At the same time I was working on research on small business financial reporting.” Yohn was nominated for the panel by the president of the AAA. She eagerly accepted the invitation to serve. Another panel member is AICPA President & CEO Barry Melancon, CPA. Melancon talked about the panel when he visited the INCPAS office in July.
“The blue-ribbon panel studying the potential for different accounting standards between public and private companies has met three times and will meet two more times in the fall,” Melancon said. “By the end of the calendar year it will issue a report as to whether we should have differential standards for private companies in the United States, and if so, how that would be accomplished.”
The group’s activities so far could be described as fact-gathering and view-gathering. Their meetings have involved users coming in to present their use of financial statements for private companies, as well as preparers. They have tried to get views from different constituents regarding the different issues between private and public companies. The International Accounting Standards Board and Canadian Institute have also presented to the panel. Melancon believes changes with financial reporting may be on the way. “I would say we have the greatest propensity of having a meaningful set of different standards for private companies than we ever have before,” Melancon said. “That’s not to say it will be easy or automatic, and I can’t predict the outcome of the panel with certainty. “Based on some of the discussions, there is a pretty strong movement to try to find a way to accommodate differential standards for private companies,” he added. The AICPA’s Private Company Financial Reporting Committee was formed in 2006 to provide input to the FASB on how standard setting impacts day-to-day technical activities. The committee concluded last December that having a separate set of standards for private companies would be the preferred approach. The committee’s work over the last four years led to the creation of the panel. Yohn’s role as the only academic on the panel is to bring an objective view regarding whether there should be different standards for private companies, gather information and listen to constituents. “I think it’s been very interesting,” said Yohn about her participation on the panel so far. “I’ve learned a lot. It’s been a very enjoyable experience.” No matter what the panel recommends, some are concerned that if there are differences, they might affect a private company that wanted to become public. Certain private companies will always have the option to use a set of public company standards. “The question becomes, if you have differential standards, shouldn’t it be accommodating to the 29 million private businesses in America as opposed to just the handful that might be anticipating going public into the future?,” said Melancon. Asked how she feels she represents the state, the university and academics nationwide as a member of the prestigious panel, Yohn said she tries to be objective, get all the views, and do what she thinks is right. “I try to go in with an objective view and make decisions not based on my own perspectives, but really listen to what the views are,” she said.
CAN FACEBOOK KILL Face-To-Face NETWORKING? by Tracy Crevar Warren
For many CPA firms, client development and retention are top priorities. Itâ€™s no longer big news that networking enables professionals to grow their businesses. What is stirring controversy is the use of social networking in a predomi- nantly and traditionally face-to-face arena. 32
CPA IN Perspective
Working Together to Yield Results
Talk to today’s successful practitioners and most will reveal that building an effective network has been a cornerstone in growing their practices. In fact many consider their networks to be one of their greatest assets. However, when it comes right down to it, most seasoned professionals have built their networks using good “old fashioned” face-to-face activities that include client lunches, seminars and socials with professionals such as bankers and attorneys.
Many firms are experiencing powerful results that come from successfully combining traditional networking with social networking. Using LinkedIn has led to more meetings with contacts who our professionals haven’t been in contact with for more than 20 years, said Tracey Segarra, director of marketing at Garden City, N.Y.-based Margolin, Winer & Evens, LLP. “Many professionals might be uncomfortable calling up someone out of the blue that they haven’t seen in 20 years, but that same social barrier doesn’t apply to looking someone up on LinkedIn. And once they do make contact online, it often leads to e-mails traded back and forth and then face-to-face meetings over lunch. So in a very real sense virtual networking is leading to more face-to-face networking.”
“Our firm uses LinkedIn to find connections and facilitate introductions to business prospects. We share articles and photos on Facebook to convey the firm’s personality to clients and friends.” — Angela Crawford, CPA, Greenwalt CPAs, Inc.
When social media first emerged on the scene, many CPA firm leaders were skeptical in allowing it to be used in their firms. As social networking gained traction in helping professionals build and strengthen their networks, these same firm leaders are pondering a new question:
“Will Facebook (and other social networking outlets) diminish, even eliminate face-to-face networking, or will it strengthen it?” A More Comfortable Approach for Introverted Professionals “Social media seems to have the most opportunity to change “rainmaking” behavior results for a firm’s professionals in two ways,” explained management consultant and social media advisor, Michelle Golden, president of St. Louis-based Golden Practices, Inc. “It provides a less intimidating way for introverted professionals to interact with others and showcase their expertise; and it resonates greatly with professionals with significant time commitments outside of work [and provided] the flexibility to “socialize” on their own schedule, while on the road or in the comfort of their home.” Golden said that she has been seeing a higher level of relationship development and presence, more so than ever before. She attributes higher sales results from successful “traditional-style rainmakers” as a result of their social media activities and their firm’s web presence.
Advantages of Social and Face-to-Face Networking in Client and Referral Growth “Both are important,” said Segarra. “Social networking is just another communication tool. They are more approachable for some people because it’s not face-to-face. The trick is in figuring out which method of communication works best for each of your contacts,” she added. Golden outlines a number of additional advantages including:
• Networking is still extremely important and is much easier to undertake on a consistent and frequent basis when it occurs online; • Touching base, getting to know one another better, promoting others’ work and activities among your valuable connections and connecting others together, can happen in minutes a day from anywhere; • Facebook and LinkedIn interactions can dramatically accelerate relationship development in between face-to-face meetings (reinforcing that both are valuable); • Professionals can simultaneously interact with far more people than likely to see at a single networking event where you can’t speak with everyone due to time and scope; • Clients can respond and interact with you on THEIR time; and • Able to weave some content-sharing into your “networking” makes this far more effective – especially good for credibility building.
CPA IN Perspective
Social Networking The Downside While Segarra hadn’t seen any disadvantages, Golden pointed some out:
1. On rare occasion, people have trouble moving “back” into a face-to-face world. 2. Older CPAs and many psychologists believe the “younger” generation lack poor social skills and the ability to conduct successful face-to-face meetings because of their virtual interactions.
“We, as firms, aren’t (or shouldn’t be) hiring people who cannot handle face-to-face … think about how many professionals you know who HIDE behind e-mails,” said Golden. “I don’t think it’s a new problem, but a continuing problem in a profession where introversion is more typical than extroversion.” A New Networking Solution After countless hours of debate, social networking is finding its place in our profession along with traditional face-to-face networking. For now, it appears that a successful combination of the two is the key to helping today’s professionals build even stronger networks and books of business.
CPA IN Perspective
“I agree that both traditional and social networking are important in professional and business development. We hold LinkedIn Labs at Somerset, and I always tell our associates that it is not about replacing face-to-face networking, but enhancing it. We are encouraging the use of LinkedIn for all our professionals. We have a Somerset CPAs group set up on LinkedIn for employees only, as well as a Somerset Practical MBA group set up for our graduates of that program. We use our @SomersetCPAs Twitter account to share firmwide news and event information and Facebook to showcase our community activities and employee events.” — Melissa Farmer, Somerset CPAs
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Ryan S. Ulch, University of Saint Francis Justin Vanaman, Indiana University Northwest Aaron D. VanDeventer, Indiana University South Bend Constance Rene Walden Anlin Wang, Indiana University South Bend Emily J. Wang, Indiana University Ryan Matthew Wasson, Indiana University Columbus Li Wei, Indiana University South Bend Ashley M. Wikle, Indiana University Joy Winch, Huntington University Colin M. Wojtysiak, Ball State University Michael Wright, Indiana Wesleyan University Jeanine M. Xaver, Indiana University South Bend Chin-Ting Yeh, Indiana University South Bend Hongjing Zhou, Indiana University Daniel Ziegler, Indiana University South Bend
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Want your name on the list? Become a member of the Indiana CPA Society by calling: 1-800-272-2054 or (317) 726-5000.
CPA IN Perspective
What’s on your mind? Indiana CPA Society INCPAS members volunteered their time and expertise at
the INCPAS Money Sen$e booth during the Chase 500 Festival Kid’s Day event in downtown Indianapolis on May 23. In these photos: INCPAS 500 Festival Money Sense booth
As seen on incpas.org/Facebook
Indiana CPA Society It was our first Young Pros Party in Fort Wayne and Apps and Ales, a micro party at Mad Anthony Brewing Co., was a blast!
Indiana CPA Society INCPAS member, Matt Earnest of Indiana Purdue Fort
Wayne, planned the first CPA Student Leadership Day for students in Northeast Indiana.
Tell your network what you are doing As seen on incpas.org/LinkedIn
Would you be interested in helping to promote financial literacy at one of our upcoming events? Volunteering at a community event to promote financial literacy is a great way for you to reach out to those in your community.
What are you doing? As seen on Twitter.com/incpas Twitter.com/garybolinger
incpas Last day of #LCELA meeting today. Our members are doing a great job of updating us on important issues and topics they are discussing.
incpas Alaska becomes 47th state to pass a uniform CPA mobility provision http://bit.ly/ak8V7f (via AICPA)
garybolinger from Listening to the Future ... “knowledge capture, learning and collaboration will be the major competitive differentiator”
CPA IN Perspective
incpas.org/Facebook & incpas.org/FacebookStudents SUMMER
twitter.com/incpas & twitter.com/garybolinger
CPA IN Perspective
CPA IN Perspective