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March 2015

Newsletter from the Iowa Society of CPAs, your primary source for profession-related information

Get ready to VIVA! with ISCPA By Cindy Adams, CPA, CPCU, CGMA; CEO, Iowa Society of CPAs


he countdown is on to our 100th Anniversary Celebration events on May 7-8. It seems like yesterday that the 100th Anniversary Task Force was formed and started working with our staff on the fantastic events we have planned for our members and special guests.

Hopefully, you received your save the date magnet and invitation in the mail, and you’ve read the newsletter articles and social media messages about the events. Have you spotted Elvis in our 100th anniversary promo video? If you haven’t, visit our homepage at to watch it, have a laugh and share it with your co-workers. It’s a low-budget production, but features some pretty talented and “willing” volunteer CPAs that you just might recognize. I think I’ll keep my day job! The preparation for our anniversary is still in the works, but I can promise that you don’t want to miss being part of what we have planned. On May 7, attend the Iowa CPA Golf Classic best shot tournament at The Legacy Golf Club and our “Viva Las Vegas” 100th Anniversary Celebration at The Meadows in Altoona. On May 8, we’re thrilled to welcome AICPA President & CEO Barry Melancon to Iowa as the featured speaker at our Annual Meeting & Leadership Conference, when we’ll also present two inaugural $2,500 scholarships from the Iowa CPA Education Foundation. There’s much more, so please visit our website for more details and to register. Next month, each of you will receive a commemorative 100th anniversary print edition of Iowa CPA, featuring stories and highlights of the society and Iowa’s accounting profession from the past 100 years. You’ll read about the new look and feel of ISCPA, and the initiatives we’re working on for you and the future of the profession. As we prepare to celebrate this milestone of 100 years of service, I’m reminded of all the Iowa CPAs and accounting professionals who have given so much to help our organization succeed. Thank you to the dedicated, talented members who have been associated with the Iowa Society of CPAs and stood behind our organization through the past 100 years. Please join me on May 7-8 to honor the past and celebrate the future.

VIVA! Las Golf

Iowa CPA Golf Classic May 7 | 8:30 a.m. – 4 p.m. 10 a.m. start The Legacy Golf Club | Norwalk

VIVA! Las Vegas

100th Anniversary Celebration May 7 | 6 – 10 p.m.  The Meadows Events Center | Altoona


Annual Meeting & Leadership Conference May 8 | 8 a.m. – 2:30 p.m.  The Meadows Events Center | Altoona

Visit or the 100th Anniversary Celebration page in the “About ISCPA” section of for more details about these events and register to attend one, two or all three.

Iowa Society of CPAs... Advancing the professional success of our members

In Balance: work/life well-being series By Chawn Honkomp, ISCPA Family and Workplace Issues Committee Editor’s note: This is the eighth article in the “In Balance” series featuring a variety of topics to improve


iven the choice, none of us would choose to learn about financial issues during a crisis like divorce, job loss, or death of a spouse. However, that’s what many of us do. We may think we’re helping our spouse and family when we handle the finances alone, but nothing could be further from the truth. Like any business partnership, your partner in home finances needs to know how to carry on in case you die or become disabled. It takes more than contributing to your 401(k) or knowing your net worth to control your finances. Your financial game plan should include: • Individual and joint savings and investment goals. • An income replacement analysis in case of disability or death. • A financial strategy for retirement, including building tax-free income sources. You and your spouse should discuss the financial issues that you normally handle yourself; cover what you do month-to-month, why you do it and where you keep the records. Don’t Issue No. 2015-03 Published eleven times per year by the Iowa Society of Certified Public Accountants (ISCPA). Send address changes, advertising inquiries and all correspondence to: Iowa Society of CPAs 950 Office Park Rd, Ste 300 West Des Moines, IA 50265-2548 Email: Website: or, contact the ISCPA office: 515-223-8161/800-659-6375 Front page photo by Jim Heemstra.

2 | Iowa CPA | March 2015

forget any stocks, mutual funds, CDs, and life insurance or disability income policies you own. In addition to short-term issues, review the big picture – long-term asset growth. Don’t make the common mistake of confusing day-to-day money management with building your savings and retirement plan. Many of us are reluctant to even think about a disability or death, let alone actually doing something about it. Procrastination can literally leave you without the nest egg and safety net you need. By sharing and preparing now, your partner/spouse and family can avoid the struggle with an unfamiliar financial jungle later.

Set financial priorities

During our lives, we move through a financial lifecycle. We begin by saving for a house, then focusing on our children’s college education, and later, we’re looking toward retirement. To help set your financial priorities, consider the following life stages. Early years (25-40). At this stage, it’s best to focus on growth-oriented products since many of your goals are several years away. To create a balance, life insurance can offer safety and stability in addition to death protection. • Work on your savings through good financial habits. • Consider taking risks with your investments for the chance to outpace inflation. • Have adequate life and long-term disability income insurance, and be sure your needs are covered. • Beware of credit card debt, car loans, lease payments and mortgage debt. • Set up an estate plan shortly after marriage and update it when you have children. It’s important to have a will, a living will and a durable power of attorney. Building years (40-50). A rising income is helping you achieve your goals during

this stage in your life. However, expenses such as your children’s college education may reduce your current spendable income. The need for asset growth is still essential since retirement is nearing, yet impending goals may warrant a shift toward more conservative products. • Size up your retirement needs to project your annual retirement income and expenses. • Be more conservative and avoid making high-risk investments. • Weigh your financial needs against those of your children. Don’t let your children’s college costs interrupt your retirement savings plan. Refining years (50-60). Your peak earnings combined with reduced financial responsibility for your children can make this stage financially rewarding. Accumulating assets for retirement is more important than ever. • Consider a shift toward more conservative growth opportunities including inflation protection. • Take a look at your estate plan. Your estate may have grown to the point that you can benefit from advanced estate planning techniques, such as marital status and life insurance trusts. • Review your desired retirement lifestyle and plan accordingly. Rewarding years (60 and over). To maintain your lifestyle during retirement, you’ll likely need extra income to supplement Social Security benefits and pension payments. The majority of your savings and investment program should focus on producing income and protecting your investments against inflation. It’s never too early or too late to begin prioritizing. The first step to help determine your financial priorities and needs is to go through a process of building a financial game plan. This process can help you protect your family, plan for a happy retirement and obtain comfort Continued on page 5

NEW SPACE | GREAT PLACE ISCPA is moving this month! Our new office is in the Century II building in West Des Moines. Iowa Society of CPAs 1415 28th St. Suite 450 | West Des Moines, IA 50266-1419 Phone numbers and all other contact information stay the same. Come see our new space! @IowaCPAStudents




Watch for more information about our open house | Summer 2015 | #newspacegreatplace

New Members Louis W. Cortesio TD&T CPAs and Advisors PC Centerville

Nicole Myer Erpelding Voigt & Co LLP Algona

Ann C. Steffensmeier Titan Marketing Services Des Moines

Philip J. Goldsmith LWBJ LLP West Des Moines

Gregory P. Reimann Latta Harris Hanon & Penningroth LLP Iowa City

Tracy A. Wagner Ringling School of Art and Design Sarasota, FL

Nicholas H. Roby Davis Brown Koehn Shors & Roberts PC Des Moines

Bradley A. Weiss LWBJ LLP West Des Moines

Sara A. Kaiser LWBJ LLP West Des Moines

Classifieds IOWA PRACTICES FOR SALE: Central IA (near Des Moines) CPA Practice gross $195K; Northeast Iowa (Near Waterloo/Cedar Rapids) Tax & Acctng - gross $240K; Northwest IA CPA Practice - gross $570K; Muscatine Co. EA Practice - gross $161K. For more information about these great listings or others in your area, call 1-800-3970249. View listing details and register for free email updates at Thinking of Selling Your Practice? Accounting Practice Sales is the leading marketer of accounting and tax practices in North America. We have a large pool of buyers, both individuals and firms, looking for practices to purchase. We also have the experience needed to help you find the right fit for your firm, negotiate the best price and terms and get the deal done. To find out more about our riskfree and confidential services, call Trent Holmes at 1-800-397-0249 or email

Exam-Qualified Affiliates: Devin L. Harker Ernst & Young LLP Des Moines Cynthia A. Luerkens McGladrey LLP Cedar Rapids Tyler J. Miles Brooks Lodden PC West Des Moines

The things we care about the most are the things we

just can’t afford to lose.

CAREER OPPORTUNITY-CONTROLLER–Our client is experiencing tremendous growth and searching for a hands-on professional to assist the CFO in providing timely and accurate financial and operating information. Duties include preparation of financial reports, guidance for internal controls, G/L, cost accounting, budgeting and forecasting, financial statements, credit and collections, cash flow and bank balances, and special projects. BS/BA Accounting or Finance, CPA a plus. For confidential inquiry, contact Miles Morrow, CPC, Iowa Career Connection: 515-282-5823 or We are retained by our clients who pay all fees.

Most of us are looking to save money any way we can. That’s why a Home and Highway® policy from West Bend makes sense. You get a special discount just for being a member of the IA CPA association. And if your property is damaged or destroyed, you can count on West Bend’s fast, friendly, and professional service to get you back where you belong.

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To find out more, contact an official supplier of the Silver Lining®. Visit for the name of the one nearest you.

Iowa CPA | March 2015 | 3

CPE Calendar April 21

Cases in Corporate Ethics: Discuss Real Life Conflicts (cce)

West Des Moines


Cash Management Techniques, Systems and Solutions: Make Your Money Work Harder (cmtss)

West Des Moines


Metrics Management: Choose and Use Key Performance Indicators (mm)

West Des Moines


Annual Update for Controllers (sksb-ic)



Transforming Your Role as Controller to Business Partner (cobp)

West Des Moines


Skills to Succeed 24/7: Happiness and the Bottom Line–Making the Connection (sts1)

West Des Moines


Iowa Governmental Audits–Local Government Update (iga)



Iowa Governmental Roundtable (igr)



2015 Current Practice Issues and Update for Audits of Employee Benefit Plans (cpi)

West Des Moines


GAAP for Industry (gaapi)

West Des Moines


College Financial Planning (cfa-sf)

Sioux Falls


Making the Deal: Fast-Paced Acquisition Case Studies (mtd)

West Des Moines


Corporate Finance Check-up: Renovate Your Analytical Toolbox (cfc)

West Des Moines


Key Tax Issues of Implementing the Affordable Care Act (taca-ic)



Key Tax Issues of Implementing the Affordable Care Act (taca-dm1)

West Des Moines


Key Tax Issues of Implementing the Affordable Care Act (taca-sf)

Sioux Falls


Audits of 401(k) Plans (afkp-ic)



Insurance Industry Conference (iic)



CFO/Controller’s Roadmap to Organizational Success with Integrated Planning, Forecasting and Budgeting (plfb)

West Des Moines


Analyzing a Company’s Financial Statement (fsabm4)

West Des Moines


MBA in a Day! (mbad-dm)

West Des Moines


Real-World Business Ethics (rwbe4-dm)

West Des Moines


Annual Update for Preparation, Compilation and Review Engagements (coru)

West Des Moines


A&A Year in Review: Exploring the Latest Issues and Challenges Facing CPAs (aayr-sf)

Sioux Falls

Technology Conference (tc)



Leveraging the Financial Statement Audit to Add Value to the Client (lfsa-sf)

Sioux Falls


Advanced Compilation and Review Engagement Issues: Striking the Right Balance Between Compliance, Client Service, and Practice Management (adcr-sf)

Sioux Falls


Form 990: Advanced Schedules (990as-cr)

Cedar Rapids


Form 990: Advanced Schedules (990as-dm)

West Des Moines




You asked and we listened

Many CPE participants request that we hold more seminars prior to the busy fall months. We are accommodating this request by adding more seminars April through August. Don’t miss out on your favorite instructors and new classes — check the CPE schedule early this year.

4 | Iowa CPA | March 2015

Skills to Succeed 24/7 Series

May 14 Happiness and the Bottom Line–Making the Connection September 17 The Art of Engaging in Difficult Conversations November 11 Working Effectively…Apart! (working with your team remotely)

CPAs develop financial literacy series


ducating Iowans on making good financial decisions is the purpose of ISCPA’s Financial Literacy Committee. Members currently promote, plan and participate in two programs administered through ISCPA that teach financial skills. Money Mammals, targeted to kids ages 4-6 teaches needs vs. wants and how to save, share and spend smart; and Avoiding the Debt Trap for high school seniors and college freshmen with information and applications to help them understand budgeting, credit, debt and compound interest. But these programs only reach individuals at two stages of life. As CPAs, financial literacy is something that we should be talking about for each stage of life, and each stage is very different.

stances that get thrown your way, we have selected six main stages of financial literacy to focus on.

In the May issue of Iowa CPA, the committee will launch “Lifetime Financial Literacy,” a series of articles about financial situations a person at various stages may have to deal with. We will provide some best practices, tips and references for sources you can use for more information.

Be sure to check out the committee’s upcoming articles for tips and ideas on how you can improve your financial literacy and financial health. To get you started, check out the AICPA’s 360 Degrees of Financial Literacy at

While there are an unlimited number of stages in life, depending on the circum-

Elementary – It’s never too early to start making good decisions. Middle and high school – When spending habits develop. College – Exploring and making financial decisions on your own. 20s – You have the job you always wanted, or do you? The real world hits! 30s and 40s – Evaluating your financial health and planning ahead for you and your family. 50s and 60s – Re-evaluating your plan and preparing for retirement.

nancial planning. With the rollout of this series, we hope that you will find some ideas on how to advise your clients, advise your friends and family, and obtain some good resources to assist in your research. Coming in May: Literacy tips for elementary students View current members of the Financial Literacy Committee at AboutISCPA/ISCPALeadership/Committees.aspx or visit the Committees page under “About ISCPA” at If you would like to volunteer for this committee for the upcoming May 1, 2015-April 30, 2016 committee term, volunteer at or look for “Volunteer opportunities for ISCPA members” on our homepage at

As CPAs, we get questions about all sorts of financial situations. And many times we are not experts on personal fi-

Continued from page 2 you are doing the right things to meet your financial goals while identifying any gaps that may exist that need your attention. Chawn Honkomp, MBA, is a financial advisor with Principal National Life Insurance Company and Principal Life Insurance Company and a registered representative of Princor Financial Services Corporation. Securities offered through Princor Financial Services Corporation, 800-247-1737, member SIPC. Principal National, Principal Life and Princor® are members of the Principal Financial Group®, Des Moines, IA 50392. Chawn does not provide tax or accounting services on behalf of the Principal Financial Group.

In Remembrance The Society offers condolences to the family of: Robert H. Bowman, Marshalltown, IA, CPA certificate No. O355. Bob was a member since 1952. Kenneth E. Flaskerud, Johnston, IA, CPA certificate No. O1526. Ken was a member since 1967. Jenifer E. Ostrander, Hayward, WI, CPA certificate No. O6539. Jenifer was a member since 1988.

YOUR LAST DECISION IS THE BIGGEST. When it is time to transition out of your practice you want to do it right. We are the largest facilitator in North America for selling accounting and tax practices. We provide a free estimate of your firm’s value, market extensively, assist in negotiations and find you the right situation. Contact us today so your last decision will be your best.

1-800-397-0249 The Holmes Group

Wayne L. Simmer, Clive, IA, CPA certificate No. O763. Wayne was a member since 1967.

Iowa CPA | March 2015 | 5

Iowa CPA Day at the Capitol


hank you to our members who attended the Jan. 29 Iowa CPA Day at the Capitol event, hosted by the LEAP Committee. Legislators appreciated of the guidance provided

“The ISCPA event at the Capitol was an interesting and fun event. The chance to communicate with legislators and discuss issues that not only affect the licensing of our profession, but the very tax law that our clients rely on was an exciting experience. I would highly recommend that members attend the event next year.” - Joel Anderson, McGladrey LLP, Des Moines

to them from CPAs on the importance of getting quick passage of the coupling bill, along with other issues important to the profession. Watch for future Take 5 e-news to stay up to date with the 2015 legislative session.

“Lawmakers want to hear from you. They can’t possibly know everything about all the bills that come across their desks. They are looking to their constituents for information and they want advisors like CPAs to give it to them.” – Peg Trevino, Trevino Associates PC, Fort Dodge

Additional event photos can be found on the ISCPA Facebook page at www. facebook/com/IowaCPAs. “I was delighted to see our young members involved in this event. Throughout the years, our staff, members and counsel have put forth an immense amount of effort in establishing a credible link with our legislators and government leaders. Building these relationships is critical to our profession’s success. I encourage all to become participants in this process. Take time, visit, and express your thanks and concerns to your representatives and leaders at home and at the Capitol.” - Joe Bouska, Hacker, Nelson & Co PC, New Hampton

6 | Iowa CPA | March 2015

LEAP forward

…Need-to-know news and advice for leaders emerging in the accounting profession


SCPA’s LEAP Committee provides education, networking and development programs across the state for members 40 and under. Visit www. for detailed information about these events and register today.

Lunch with Leaders

June 29 – Sioux City Featured leader: Mike Wells July 9 – West Des Moines “Assessing your Core Values to Best Build Your Personal Brand”

Featured leader: Jamie Pollard, Iowa State University director of athletics

Upcoming events–save the date:

June 11 Headshot Happy Hour LinkedIn best practices from Blue Frog Dynamic Marketing Professional headshot photos from Kari Marie Photography Aug. 13-14 Emerging Leaders Conference Greater Des Moines Botanical Gardens

Common Grounds

Sponsors needed for Career Awareness Conference


SCPA’s Career Awareness Conference is set for Friday, Oct. 30, at Iowa State University’s Memorial Union. Hosted by the Career Awareness Committee, the event is expected to draw college accounting and business students and faculty from around the state. We are seeking sponsors, donations of promotional items and prizes for this event. Sponsor forms can be found in the Students & Careers section at www., or you may contact Kimberly Rubis at or 515-2236181/800-659-6375.

Coffee & conversation for members of the Iowa Society of CPAs

Common Grounds March 16 – West Des Moines 7:30 – 9 a.m. Hy-Vee, 1990 Grand Ave There is no cost to attend. Please RSVP to or 515-223-8161/800-659-6375.

Manage Exchange and Professional Risk with the Midwest’s Premier Exchange Resource

Accounting education changes to enter new phase


he Pathways Commission on Accounting Higher Education was formed in 2010 to study possible future higher education paths for those seeking entry into the accounting profession. Recommendations were published in a report in 2012. At that time, the AICPA and American Accounting Association (AAA) agreed to continue their support for the commission for another three years as they worked to implement the recommendations.

Commission have been announced by the AICPA and AAA. Projects include a proposal for an advanced placement (AP) course in accounting; the development and distribution of the Pathways Vision Model; the integration of professionally oriented faculty; and the expansion of an AAA Auditing Section “boot camp” program. Read further details in this Journal of Accountancy article at

IPE 1031 1922 INGERSOLL AVENUE DES MOINES, IOWA 50309 515.279.1111 • 888.226.0400 FAX 515.279.8788 WWW.IPE1031.COM INFO@IPE1031.COM

The next steps in implementation of the recommendations of the Pathways

Iowa CPA | March 2015 | 7

2014 Iowa CPA Education Foundation donors


hank you to these individuals and organizations who planted a seed to grow the future of the foundation and the CPA profession. Your contributions will support today’s accounting students in becoming tomorrow’s CPAs. Contributions are from foundation launch in 2014 through Dec. 31, 2014. Patricia S. Andersen Council Bluffs Patricia J. Bell Johnston Joseph A. Bouska Decorah Donald J. Brush Urbandale Doyle & Keenan PC Davenport Judith A. Chaplin West Des Moines Abigail T. Croll Johnston Alan F. Fletcher Cedar Rapids Kevin O. Garrett Atlantic Bradley L. Hauge Cedar Rapids Angie L. Healy Jefferson

Emily E. Heeren Waukee

Potter & Brant PLC Clear Lake

James L. Henkel Boone

Toni L. Roof Altoona

Daryl K. Henze Urbandale

Cynthia Sayler Adams West Des Moines

Kim L. Jacobsen Grimes

Michael A. Scheuermann Boone, IA

Paul J. Jennings West Des Moines

Donald J. Seibel West Des Moines

Konek PC Prairie City

S. James Smith Winterset

Stephen V. Marlow West Des Moines

The Wellmark Foundation Des Moines

Michael W. McNichols Bondurant

Tom R. Thompson Fairfield

Michael A. Meinders Waterloo

Karen R. Thuente Des Moines

Jerry L. Murphy Clive

K. Dwayne Vande Krol Des Moines

Lee H. Nicholas Waterloo

Jamie L. Ward West Des Moines

Denise M. Pierson Waukee

Join us on Friday, May 8, for the inaugural Iowa CPA Education Foundation scholarship awards during ISCPA’s Annual Meeting & Leadership Conference at The Meadows in Altoona. Register at or visit the 100th Anniversary Celebration page in the “About Us” section of


To support and encourage individuals to become certified public accountants, and provide financial education in the state of Iowa.


To support the future of the profession by providing scholarships and financial assistance to individuals who want to become certified public accountants, and provide financial education in the state of Iowa.

Donor Levels

How can you, your firm or company help seed the foundation? See our donor recognition opportunities or visit aspx.

8 | Iowa CPA | March 2015

Enrich your career and volunteer


SCPA offers many opportunities for you to give back to your profession while advancing your career. We are recruiting members for a variety of committees, task forces and other volunteer roles for the May 1, 2015 – April 30, 2016 term. Appointments are made annually, and your choice should be submitted by March 31. To find full details such as description, projects and time commitment for the volunteer opportunities listed below, visit or the “volunteer opportunities for ISCPA members” paragraph on our homepage at www. Student and Career Outreach Career Awareness Committee Iowa CPA College Panelist NEW-Diversity and Inclusion Task Force NEW–Iowa CPA Education Foundation Advisory Committee

Represent and Advance The Profession Financial Literacy Committee Membership Committee Public and Community Relations Committee Education and Development CPE Focus Groups Family and Workplace Issues Committee LEAP Committee NEW–Regional Alliance Committee Technical and Industry Expertise NEW–Banking Industry Committee Exempt Organizations Committee Governmental Auditing and Accounting Committee Insurance Industry Committee Practice Review Committee Taxation Committee Advocate Key Person Contact Legislation Committee

Members in the News Roth & Company PC, Des Moines, was admitted for membership in TIAG® (The International Accounting Group®), a worldwide alliance of more than 115 independent accounting firms. Kent D. Sewright hired by GuideOne Insurance, West Des Moines, as chief internal auditor. Joann C. Tucker hired by McKee Voorhees & Sease PLC, Des Moines, as legal administrator. Mark G. Kilian, Community Business Lenders Service Company LLC, West Des Moines, was selected for the 2014-15 Leadership Iowa program. The following individuals are recipients of the 2015 Male Champions of Change Award (Quad Cities): Douglas M. Hultquist, QCR Holdings Inc, Moline, IL Steven J. McCann, McGladrey LLP, Davenport

Volunteer by March 31 at Volunteer term is May 1, 2015 – April 30, 2016 If you currently serve on a committee(s), task force or other volunteer role and wish to continue, please complete the volunteer survey or contact your ISCPA liaison to let them know.

Grow your nest egg, not your tax bill.

Qualified intermediary services for all types of Section 1031 exchanges

Student Affiliates Buena Vista University Amanda L. Bloomquist

Luther College Blake M. Heeren

Clarke University Allison L. Smith

Simpson College Sierra K. Sleep

Iowa Lakes Community College Nicholas M. Schany

Saint Ambrose University Robert N. Copley Kyle J. Menster Katherine T. Zorn

Iowa State University Jun Chen Loras College Brooke A. Dittmer Abbie Gentz Sam M. Koenig Tim R. Nass

University of Iowa John P. Finan Bryce Rieck Sherilyn Senft Katherine W. Walters James C. Yochum

University of Northern Iowa Ariana Aquilani Ryan Biegger Jessica Flahive Amber J. Freesemann Jordan T. Guske James Halbur Jacob Musser Luke J. Neuhaus Sterling Shatek

800-805-1031 • 515-224-5259 4800 Mills Civic Pkwy Suite 205 West Des Moines IA 50265 Ken Tharp

University of Dubuque Allison Berkley Nicole Soppe INTEGRITY. PRECISION. SECURITY.

Iowa CPA | March 2015 | 9 2½ x 4¾

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Local advocacy helps advance repair regs relief


owa CPAs welcomed the news last month that the IRS issued relief to small business owners from application of the repair regs. ISCPA wrote a letter to IRS Commissioner John Koskinen last November on behalf of our members to request action to alleviate the unnecessary burden for small business owners in Iowa. Your state society and the AICPA working together to raise the profile of this issue to the IRS is a great testament to the value of advocacy!

2015 Iowa CPA Golf Classic May 7, 2015 The Legacy Golf Club, Norwalk All ISCPA members and guests welcome to attend. Registration available at

Register now!

Sponsor opportunities available. Contact Cheryl Miller at 10 | Iowa CPA | March 2015

Support Sustain Donate at: To learn more about the Iowa CPA Education Foundation, visit: EdFoundation.aspx.

Iowa CPA - March 2015  

Newsletter for members of the Iowa Society of CPAs.

Iowa CPA - March 2015  

Newsletter for members of the Iowa Society of CPAs.