Talent retention: Creating supportive cultures and telling accounting’s story 13
How inclusivity can help retain employees.
CPA evolution explained: The CPA Exam in 2023 and 2024 15 What is changing about the CPA Exam?
Maximizing your reach: How CPAs can leverage the internet for success 20
How can you make sure potential clients are able to find you?
Does ChatGPT increase cybersecurity risk? 23 Can generative AI algorithms leave you exposed to cybersecurity threats?
Chair’s Message 4
OSCPA Chair Tracy Allen is passionate about looking towards the future.
Recognizing Rob Douglas, OSCPA Legislative Counsel 6 Rob Douglas retires after 45 years as OSCPA’s Legislative Counsel.
Introducing Nicole Palmateer Hazelbaker, OSCPA Legislative Counsel 7
Nicole Palmateer Hazelbaker takes over as OSCPA’s Legislative Counsel. Member News 8
What have your fellow members been up to? Read about their accomplishments.
2022-23 OSCPA Educational Foundation Report insert
Read the report including a message from Chris Dahlvig, Educational Foundation Board President.
OSCPA News 25
What’s new with your Society? Don’t miss these member benefits and events designed with you in mind.
Professional Development 31 OSCPA-Select™ CPE is curated just for you and your professional journey.
Classifieds 35
Upcoming conferences 36 OSCPA conferences are designed for OSCPA members, by OSCPA members. Who knows better what you need than local colleagues?
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Publisher Oregon Society of CPAs
Mailing address 10206 SW Laurel St. / Beaverton, OR 97005-3209
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Chair Tracy M. Allen
Chair-Elect
John D. Hawkins
Vice Chair
Gary A. Holcomb
Past Chair
Geoffrey T. Dougall
Board of Directors
Adam R.K. Abplanalp
Karen C. Anderson
Jonathan D. Grover
Megan S. Kurz
Tiffany K. Nash
Pedro J. Nunez Dieguez
David S. Porter
Ray L. (RL) Widmer III
Yvonne D. Zbranak
Chapter Council Chairs
Ross E. Holliday
Benton-Linn Chapter
TBA
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Jody L. Deardorff
Eastern Oregon Chapter
TBA
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R. Angelo Sampson
Mid-Columbia Chapter
TBA
South Coast Chapter
Matthew L. Bowers
Southern Oregon Chapter
President/CEO
Sherri L.D. McPherson, IOM, CAE
Managing Editor
Leslie R.P. Konst, MS lkonst@orcpa.org
Editors
Susan Fleming sfleming@orcpa.org
Analiese Terrazas aterrazas@orcpa.org
The Oregon Society of CPAs assumes no responsibility for statements or advertisements herein and reserves the right to reject any advertising. Statements and opinions expressed are those of the authors and not necessarily those of the OSCPA. Publication of an advertisement does not constitute an endorsement of the product or service by AccountingConnector the OSCPA.
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With the busy and rainy seasons over, it’s officially summer in Oregon! Each year I arrive in June breathing a little easier. The warmer temperature, beautiful blossoms, smell of the trees and fresh air stop me in my tracks and remind me to get outside more and appreciate the little and BIG things that bring me joy.
It’s already been a busy first month of my term but a fun and exciting month. Over the past month, I’ve had the opportunity to represent the OSCPA in Washington, DC; our team met with five of our Oregon Representatives and Senators including Senator Wyden. We were able to share what’s important to our profession including discussing our talent pipeline, designating accounting as part of STEM, and advocating for issues important to business, our clients, and our profession, such as extending certain tax provisions set to expire and simplifying the tax filing dates to name a few. Advocacy is so important both at a state and a national level, and I was humbled to be able to represent OSCPA.
As chair I’ve also had the privilege to congratulate Oregon’s successful exam
Contact Tracy Allen at ChairTracy@orcpa.org
candidates and top exam scorers, new CPAs, top students, and milestone members of the OSCPA while hosting the Circle of Excellence. And along with AICPA Chair Anoop Meta, CPA, CGMA, I was grateful to meet and speak to young professionals at our annual Strategic Leadership Forum, to tell them about this profession and to see the talented future leaders who will guide our association and profession.
Outside of my first month as chair, I’ve also made sure to make time and appreciate the joy in my personal life. For me, that joy is family. It has been a hectic few weeks for my family from the high school sports season culminating in a second back-to-back baseball state championship for my son and my daughter finishing her first year on JV softball, not to mention academic achievements including high school graduation! We spent time as a family and extended family celebrating their accomplishments and connecting with each other. It’s been a time of celebration and joy. I can’t wait to see what the future holds as my son heads to college in the fall and my daughter enters her junior year.
I also find joy every day in my profession. I’ve been an accountant for over
20 years. After such consistent work, it can be easy to fixate on challenges that arise. For example, “How can we better meet our client’s needs?” or “Where can we gain efficiency?” While problem-solving can be motivating and help team members come together with common cause, it can – after a while –start to unintentionally diminish joy. As a leader, I remind myself and my team continuously of their strengths and how their skills helped us achieve our client’s goals. This can be as simple as debriefing a client meeting with a mentee and taking the time to reflect, pinpointing, for example, their great active listening, how well they empathized with a client and showed their
care, or even how they stood firm in their ethics. Helping others grow professionally and serving clients, you guessed it, bring me joy.
My goal for 2023 is to show myself the same attention, leadership, compassion, and joy that I hope I give to others. One way I’ve begun to do so is to journal daily. More specifically, I write down at least one positive thing about me, every day. Many journal practices center on writing about something positive. It’s easy to come home tired and not be present for the ones we love. But by taking a moment to give myself my due, I come into the office a bit more refreshed and more present for my team, I notice positive trends I can be grateful for, and I can better contextualize challenges by focusing on how my unique skill set prepares me to tackle anything that comes my way. It
also allows me to come home and shift the focus to my family. To be truly present for them. To share my joy with my work family and my actual family.
With today in mind, what’s one positive thing about yourself that brought you joy? For me, I’m thrilled to be writing to you all. I’m grateful for the opportunity to represent our state on a national level and bring Oregon’s voice not only to DC, but to the AICPA and AICPA Council on an international level. I encourage you to reach out to the next generation and invite them to be a part of the OSCPA so that we can continue to build our leadership and remain impactful to the profession. The OSCPA has shaped my career and life for the better, and I can’t wait to see what we can achieve in stewarding the Society together.
In May, the 2023 AICPA Spring Council Meeting & Capitol Hill Visits were held in Washington, DC. The meeting provided opportunity for Oregon leaders to connect with AICPA and other CPA Society leaders on national issues. Additionally, Oregon leaders visited Congressional offices and shared updates on key issues.
(Left to right) Deborah J. Hollingsworth, three-year AICPA Council; Geoffrey T. Dougall, incoming oneyear AICPA Council; Tracy M. Allen, OSCPA Chair; Selene L. Sullivan, Legislative Policy Chair; Sherri L.D. McPherson, OSCPA President/CEO; Jason R. Orme, incoming three-year AICPA Council; Charles R. Mello, one-year AICPA Council.
After 45 years, Rob announced his retirement in 2023
Rob Douglas has tirelessly served as OSCPA’s Legislative Counsel since February 1978. Over these many years, Rob helped OSCPA navigate numerous issues of concern to CPAs at the Oregon Legislature. His expertise, insights, and support have profoundly benefited Oregon CPAs and the profession.
Rob has been OSCPA’s guide through various changes in Oregon’s legislative process. From legislative receptions in the early days (which long ago became a relic of the past), to moving from biannual to annual legislative sessions (2011), to helping OSCPA volunteers gain access to speak with legislators on important issues, to advising the OCPA/Legislative Action on fundraising and distribution of funds, Rob has been an invaluable resource.
In addition to his sharing his legislative expertise, Rob has also been a regular speaker at OSCPA events, including the annual OSCPA Professional Issues Update and annual Strategic Leadership Forum.
We extend a sincere thank you to Rob for his outstanding service to the Society and wish him a well-deserved retirement!
Meet OSCPA’s new legislative counsel
As Rob Douglas began preparing for his retirement, he and OSCPA began working side-by-side with Nicole Palmateer Hazelbaker of Bravio Communications to smoothly transition Society advocacy activities. Nicole is a strategic communications expert with experience in government affairs, fundraising, campaign management, and public relations.
She founded Bravio Communications in 2005 and serves a diverse client base in the financial, pharmaceutical, social, human services, public safety, technology, and corporate interests. Nicole is known for her solid legislative relationships at the local, national, and federal levels. Whether the work demands passage or defeat of bills, appropriations or coalition building, she advances her clients’ agendas efficiently and effectively.
Welcome, Nicole!
• Protect the license.
Nationally, there is continuing pressure to deregulate professional licensing. The risk is that unlicensed individuals would be able to provide services traditionally performed by CPAs. If this issue comes to Oregon, our efforts will be critical.
• Protect the public.
Disconnecting from the federal tax code would create undue complexity for the taxpaying public and reduce CPAs’ ability to serve clients.
• Build understanding between the CPA profession and state legislators. Your contributions provide opportunities to connect with legislators and explain the issues that matter to CPAs.
• Build on our history of success in the Oregon Legislature.
Each year, members review, provide input, and testify on bills impacting the profession, weighing-in on bills that could have serious repercussions for Oregon CPAs and taxpayers.
During the 2023 Oregon Legislative Session, numerous volunteers from the OSCPA Legislative Policy Strategic Committee and the Taxation Strategic Committee’s Legislative Analysis Subcommittee and Taxation Bill Review Subcommittee contributed countless hours and worked tirelessly to support OSCPA’s ongoing advocacy on behalf of the profession.
OSCPA wishes to express a sincere thank you the following members who participated in the process by reviewing federal tax code for OSCPA’s legislative analysis document; reviewing 199 tax and 27 non-tax bills; and writing and providing testimony before the Oregon Legislative Assembly and Committees.
Adam R.K. Abplanalp, The Cobalt Group Inc., Portland
Tracy M. Allen, Aldrich CPAs + Advisors LLP, Lake Oswego
Michelle I. Bacigaluppi, Sensiba San Filippo LLP, Bend
Harry E. Bose, The RBH Group LLC, Pendleton
Chad B. Crawford, Perkins & Co., Portland
Reginald deGuzman, McDonald Jacobs PC, Portland
Geoffrey T. Dougall, Dougall Conradie LLC, Portland
Timothy R. Filkins, The Filkins Group, Portland
Craig T. Freeman, Geffen Mesher & Company PC, Portland
Jaime N. Hanford, Geffen Mesher & Company PC, Portland
John D. Hawkins, Grove Mueller & Swank PC, Salem
Douglas R. Henne, Lake Oswego
Chelsea A. Hewitt, Connected Professional Accountants LLC, La Grande
Gary A. Holcomb, Ernst & Young LLP, Portland
Philip L. Hopkins, Salem
Heather L. Jackson, Dougall Conradie LLC, Portland
Amy I. John, Oregon Secretary of State Audits Division, Salem
William G. Keller, William Keller CPA, Portland
Judith E. Killian, Milwaukie
Todd D. Kimball, CFO Selections LLC, Portland
Thomas C. Maynard, Thomas C. Maynard CPA, Portland
Steven W. Middleton, Middleton & Company CPA PC, Beaverton
Daniel A. Miley, Talbot Korvola & Warwick LLP, Portland
Tonya M. Moffitt, Merina + Co., Tualatin
Robert G. Moody Jr., Merina + Co., Tualatin
Daniel D. Morris, Morris + D’Angelo, Portland
Kevin S. Mullerleile, Moss Adams LLP, Eugene
Jason R. Orme, Talbot Korvola & Warwick LLP, Portland
Kari J. Ott, Oster Professional Group CPAs PC, Burns
Heather M. Porter, HMW CPAs & Associates LLC, North Bend
Katrina Z. Powell, Perkins & Co., Portland
Robert J. Riley, Isler Northwest LLC, Portland
Kurt M. Sand, Sand’s Solutions Inc, Portland
Kimberly A. Spaulding, Perkins & Co., Portland
Diana B. Strassmaier, Aldrich CPAs + Advisors LLP, Lake Oswego
Harriet A. Strothers, Delap LLP, Lake Oswego
Selene L. Sullivan, Principle Accounting PC, Eugene
Penny M. Sweeting, Geffen Mesher & Company PC, Portland
Ronald R. Vaught, City of Portland, Portland
Jayson F. Wartnik, HMW CPAs & Associates LLC, North Bend
Valerie Warzon, Moss Adams LLP, Portland
Julie L. Yang, Taskar Kibbee & Associates PC, Beaverton
Jennifer Young, Moss Adams LLP, Portland
Watch for the 2023 OSCPA Legislative Report.
Send your news and announcements to communications@orcpa.org
Olga Gira, Savannah Fitzgerald, and Sophia vanderSommen joined Delap LLP, Lake Oswego as summer interns.
Kyle R. Renalds has joined Morones Analytics LLC, Portland, as Director of Client Service Operations.
John T. Brewer was promoted to senior manager at Kernutt Stokes LLP, Corvallis.
Diane Garrett was promoted to Assurance Senior at Delap LLP, Lake Oswego.
Tiffany K. Nash and Kimberly R. Pepion were promoted to partner at Kernutt Stokes LLP, Eugene.
Adam R.K. Abplanalp, Cobalt PC, Portland, Gary N. McGee, Gary McGee & Co. LLP, Portland, Tonya M. Moffitt, Merina + Co., Tualatin, Richard V. Proulx, Kern & Thompson LLC, Portland, and Suzanne B. Taylor, Legacy Health, Portland, spoke at OSCPA’s Not-for-Profit Conference.
Thomas Achor, Sensiba San Filippo LLP, Bend, spoke at OSCPA’s Not-for-Profit Knowledge Network: Role of AI in the Future of Accounting.
Tracy M. Allen, Aldrich CPAs + Advisors LLP, Lake Oswego, along with 2022-23 AICPA Chair Anoop Mehta, spoke at OSCPA’s Student & Young Professionals Gathering - An Accounting Profession Perspective.
Theresa O. Bakker, O’Leary’s Tax Service LTD, Vancouver, WA, Evan B. Dickens, Jones & Roth PC, Bend, and Ryan A. Northcutt, Aldrich CPAs + Advisors LLP, Lake Oswego, spoke at OSCPA’s ERISA Conference.
Sonjia L. Barker, Perkins & Co., Portland, spoke at OSCPA’s Construction Industry Conference.
William H. Blair, Quantum Management Systems, Beaverton, and Todd D. Kimball, CFO Selections LLC, Portland, spoke at OSCPA’s Business & Industry Knowledge Network: The Path from CPA to CFO / Consulting.
Natalie R. Heacock, Patrick Lumber Company, Portland, was named on Portland Business Journal’s 40 Under 40 list.
John R. Lauseng, Partner + CEO at Aldrich CPAs + Advisors LLP, Lake Oswego, was named Executive of the Year for 2023 by Portland Business Journal.
Tonya M. Moffitt, Merina + Co., Tualatin, spoke at OSCPA’s Minimum Standards for Audits of Oregon Municipal Corporations / Oregon Local Budget Law and OSCPA’s How to Create a Governmental Annual Comprehensive Financial Report.
Ashland Partners & Company LLP, Medford, sponsored the 2023 Women’s Leadership Conference of Southern Oregon.
Cobalt, PC, Portland was named as one of Portland Business Journal’s 100 Fastest Growing Private Companies
Geffen Mesher & Company PC is celebrating its 90th anniversary.
KPMG celebrated its 125th anniversary.
These members became certified in March, April, and May 2023.
The CPA credential opens a variety of doors! Read about your fellow CPAs’ unique professional journeys at www.orcpa.org/my-oscpa/memberspotlights
Pedro Nunez Dieguez, People First Consulting LLC, Beaverton
Read what Pedro Nunez Dieguez values above all else and why.
Claire Pahlmeyer, Kernutt Stokes LLP, Eugene
How Claire uses her love of puzzles in her day-to-day work.
Erik Weaver, Digital Trends, Portland
Read what Erik loves about the ever-changing nature of the media industry.
Portland State University student Gordon
Trinh won the drawing for a free exam review course furnished by Surgent. Gordon is a staff accountant at Novogradac & Company LLP and a student at Portland State University, pursuing a B.S. in Accounting and Finance with an anticipated graduation date of September 2023. After completing a tax internship at Novogradac in Winter 2023, Gordon accepted an offer to continue working on a part-time schedule while finishing his degree. After graduating, Gordon plans to start studying for the CPA exam while also gaining experience and learning more about accounting at Novogradac.
Before joining Novogradac, Gordon volunteered for CASH Oregon during his first two years in college, where he prepared tax returns for local low-income senior citizens. This experience helped Gordon become more confident that accounting was the right path for his goals. In his free time, Gordon likes watching sports, playing chess, and reading books. He enjoys learning and is always looking to discover new things, both in his career and his personal life.
The OSCPA regrets the loss of the following members: Name Year Joined
Barbara M. Evarts ................................................ 1989
Jamie M. Kendellen ............................................. 2007
The following individuals became members in March, April, and May 2023.
Benton-Linn
Sharla J. Vega, Corvallis
Central Oregon
Brett Cherry, Jones & Roth PC, Bend
Morgan Easter, Jones & Roth PC, Bend
Eastern Oregon
Robert W. Price, Baker City
Emerald Empire
Ryan Bowling, Jones & Roth PC, Eugene
Brooke G. Deering, Jones & Roth PC, Eugene
Todd Green, Jones & Roth PC, Eugene
Ashley M. Hinman, Rosboro, Springfield
Brittany R. Hornung, Buckwald & Hornung CPAs PC, Florence
Yilam G. Ma, Roseburg Forest Products, Springfield
Katlyn J. Martinez, Jones & Roth PC, Eugene
Anthony I. Mohammed, Eugene
Taylor Peabody, Jones & Roth PC, Eugene
Metro Portland
Andrew Adamson, Hillsboro
Keith A. Barth, CliftonLarsonAllen LLP, Portland
Elena L. Blaga, Portland
Thomas G. Bode, Beaverton
Emma G. Carter, Top Kohlbush & Hoem LLP, Portland
Fierce Louie C. Catoc, Jones & Roth PC, Hillsboro
Benjamin T. Curtis, Howell Straczek LLC, Lake Oswego
Sehoon Eom, Sherwood
Curt R. Germundson, Quad Inc., Portland
Kevin R. Hormann, The Greenbrier Companies Inc., Lake Oswego
Devin R. Ishimaru, Moss Adams LLP, Portland
Bo Jespersen, Christenson Electric Inc., Portland
Donald L. King, Doty Pruett Wilson PC, Salem
Alexander P. Lau, Campbell Global, Portland
Donald R. Leavitt, Doty Pruett Wilson PC, Salem
Daniel J. Leischner, Marsha K Elliott CPA PC, Lake Oswego
Christen E. Logan, TD Consulting Group PC, Milwaukie
Taylor M. Lotten, Howell Straczek LLC, Lake Oswego
Emily Marcotte, Beaverton
Sonia Y. McCandlish, Isler Northwest LLC, Portland
Andrew C. Mills, Portland
Michael A. Mills, TD Consulting Group PC, Milwaukie
Michael R. Nichols, Mulino
Rudy N. Ortega, Oregon Health Authority, Salem
Nina M. Steigerwald, Meyer Memorial Trust, Portland
Yulan Wang, Geffen Mesher & Company PC, Portland
Ryan A. Willis, Happy Valley
Alyssa Woodman, Irvine & Company LLC, Portland
Knight B. Yabut, Ernst & Young LLP, Portland
Southern Oregon
Sandra Lang, Molatore Scroggin Peterson & Co. LLP, Klamath Falls
Out-of-State
Richard Jackson, JWT & Associates LLP, Fresno, CA
Toshio Kurose, BDO USA LLP, Seattle, WA
Alayna Marten, Casey Peterson Ltd., Rapid City, SD
Students
Jennifer De Jesus, Hillsboro
Ngoc H. Do, Portland
Elizabeth M. Fairchild, Portland
David M. Garvin, Eugene
Gracelynn Guajardo, Hurliman CPA, Scappoose
Keith Harry, Albany
Katie Hendrickson, The Agnew Company, Vancouver, WA
Carrie A. Jessell, Cape Coral, FL
Hong C. Lau, Upland, CA
Demian H. Laudati, Springfield
Angel Le, Portland
Julie A. Lutter, Hillsboro
Amy Mann, Fischer Hayes Joye & Allen LLC, Salem
Bonnie J. Marshall, Portland
Thomas Osborne, Wilsonville
Ewa Rakowska, Portland
Nuvia M. Ramirez, Gresham
Miranda Rehaume, Portland
Carmen Serna, Albany
James C. Smylie, Ozark, AR
Amanda Tran, Portland
Dontae Williams, Portland
Jessica Wilson, Milwaukie
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For more information about member benefits and discounts, visit www.orcpa.org/my-oscpa/benefits
The far-reaching impact of the accounting profession’s talent shortage has elevated talent attraction and retention to the key priority list. Public accounting firms are declining new work or firing clients to manage workloads, reporting timeliness is slackening, and work-life balance issues are worsening as employees in corporate and public accounting work to manage the increasing demands of the job.
According to an AICPA 2021 Trends report, the number of students graduating with bachelor’s or master’s degrees in accounting decreased during the 2019-20 academic year by 2.8% and 8.4%, respectively. Additionally, the number of new candidates seeking to take the exams to become a CPA decreased by 12.2% between 2019 and 2021, while the number of candidates anywhere within the CPA examination process declined by 12.9%. Concurrently, overall turnover rates in large accounting firms with revenues greater than $75 million increased to 19.3% in 2022 from 16.8% in 2019 per Inside Public Accounting’s 2022 Human Resources Report.
During the same period, turnover in small public accounting firms with revenue less than $5 million increased to 15.2% from 12.2%. Excessive turnover has been an ongoing issue in the accounting profession, exacerbated by the postCOVID-19 talent crisis, declining enrollment in undergraduate and graduate accounting programs, and fewer candidates pursuing licensing as a CPA. As the pipeline continues to shrink and turnover increases, the accounting profession’s
need to create sticky cultures that retain talent has never been greater. So, recognizing the need begs the question, what does an employer-of-choice model for the accounting profession look like?
Self-determination and empowerment theories provide a great glimpse into sticky cultures. In essence, employees want a sense of competence, autonomy, relationship, meaning, and impact. Employees need work that has a clear purpose, is challenging but achievable, and aids personal growth. Fortunately, leaders do not have to work hard to meet these criteria. The accounting profession operates in a trusted business advisor position, helping leaders across all industries navigate the complexities of the business environment, making sense out of mountains of financial and non-financial data, and producing reports that serve as a bedrock of trust in a capital market system. Meaning and impact are there, provided we tell the story well.
The other aspects of stickiness are also easily accessible with intentionality. Take competence for example. Competence is all about having the skills and resources necessary to perform responsibilities with excellence. Seldom do people aspire to be poor performers. However, individuals may struggle with understanding what’s required of them or may lack the requisite skills and need targeted learning and development to bridge the gap. Crafting performance development plans as a standard operating practice versus a punitive measure for
underperformers establishes an expectation of continual learning and ongoing growth and acts as a value signal. Not only does the company value organizational growth, but they also value the individual’s growth and are willing to allocate organizational resources accordingly.
As painful and demanding as the COVID-19 pandemic has been, the increase in employee autonomy has been an unanticipated upside. Autonomy responds to the human need to have choice. Although many components of an accountant’s work are predefined by the role, flexibility in where and how the work is accomplished still meets the need for autonomy. The processes and technologies implemented during the pandemic’s fully or primarily remote work phase greatly increased autonomy.
Workplace autonomy does have its limits though, with one key limiter being the aspect of culture. Employees need to feel connected and have a sense of belonging. As returning to the office occurs, leaders must determine how much workplace flexibility is possible and desirable for balancing individuals’ need for autonomy and relatedness. Though not the focus of this article, the organizational need for collaboration and agility also influences that decision. Leaders need to be able to tell the story of hybrid work as a series of ANDs: supporting flexibility and relationship, autonomy and collaboration, individual and team development, and individual and organizational productivity. Accounting and finance teams and firms that live out this story and can tell the story well have an advantage in the talent war.
Leadership style and team dynamics significantly influence whether employees are intrinsically motivated and engaged in the workplace. Non-supportive, impersonal, or overly stressful work environments negatively affect employees’ engagement in work-related tasks, motivation, and productivity. Employees are more likely to feel impactful and more motivated to engage when operating in supportive environments where individualized consideration is given, and employees can directly affect outcomes through their discretionary efforts.
Establishing stable relationships with a hybrid team can be particularly hard and requires additional effort by team leaders to maintain frequent communications and create meaningful connections with team members at an individual and group level. Leaders can nurture a sense of relatedness by establishing social groups and scheduling open chats for the team to gather and share experiences. Additionally, leaders can connect team members to the bigger picture to provide a sense of purpose or context for the work and the value delivered to the internal or external client and to the public. Team members should be encouraged to develop themselves, take on new and interesting tasks, and be recognized and rewarded accordingly. As you can see, there is no silver bullet to addressing the retention issue. Instead, the issue comes down to an ongoing, intentional focus on creating a supportive culture and telling accounting’s story of meaning, growth, and impact repeatedly.
Tiffany Crosby, CPA, CGMA, MBA is the chief learning officer for The Ohio Society of CPAs. She can be reached at tcrosby@ohiocpa.com Reprinted with permission from Ohio Society of CPAs.
Leaders must determine how much workplace flexibility is possible and desirable for balancing individuals’ need for autonomy and relatedness.
By now you’ve heard the CPA Exam will be changing — some may even say evolving. In fact, the change is called CPA Evolution.
This isn’t anything new (the last big exam change was in 2017); this change is just bigger than previous changes. Every five or so years, the American Institute of CPAs (AICPA) performs an analysis of the profession to make sure the exam is relevant, valid, and current. CPA Evolution is a joint venture with the National Association of State Boards of Accountancy (NASBA) and the AICPA.
Let’s examine how the exam is changing and how to plan for the changes.
For the current exam, everyone takes the same four parts: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). Starting January 2024, candidates have a choice to make: All candidates will take three core exams — Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG). However, candidates will choose one of three discipline exams for the fourth exam: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). The exams may be taken in any order.
The goal of the new model isn’t to award a specialized license, but to allow candidates to choose their path based on the area of accounting they plan to pursue or are currently pursuing. The core exams cover the essentials all CPAs need to know, while the discipline exams cover the more in-depth content of the specific areas in accounting.
Individuals may or may not know the area they will be working in. This isn’t a problem because they will have a CPA license — not a specialized license — once they pass the exams and complete the other requirements for licensure.
Note: If a candidate fails a discipline exam, they may choose a different discipline for their next attempt.
NASBA has provided a transition policy for candidates who may be taking exams in both 2023 and 2024.
• If you pass AUD, FAR or REG in 2023, those will still “count” for the corresponding core exams.
• If you pass BEC in 2023, it will count for a discipline exam.
discipline model, the candidate chooses the specific area (discipline) to be tested. Content for the current four exams is being moved around for the new six exams for 2024.
• There will be no written communications tasks on the new exam.
• Authoritative literature will not be available as a searchable database. Excerpts will be provided for candidates to answer research questions.
• Microsoft Excel will be replaced with a generic equivalent with similar functionality: SpreadJS.
NASBA and the AICPA released the following tentative application information and testing schedules for late 2023.
• Oct. 1, 2023: Application deadline for BEC exam first-time candidates applying through NASBA/CPAES.*
• Nov. 12, 2023: Application deadline for BEC exam re-exam candidates who have already been approved for a prior NTS (any section).*
• Nov. 22, 2023: NASBA will start processing applications for the new discipline exam sections (BAR, ISC, TCP).
• Dec. 15, 2023: Last day of testing for all sections of the current exam (AUD, BEC, FAR, and REG).
• Dec. 16, 2023–Jan. 9, 2024: No testing to allow for IT systems to convert to the new exam.
Another reason behind CPA Evolution is to address the issue of how much content is tested. The accounting profession changes at a rapid pace with new rules and regulations happening on an ongoing basis.
That’s a lot of content for the exam so, with the core and
*These dates may be different for those states that the application is through their state board.
• Jan. 10, 2024: Testing begins for the new exam.
• There will be five “black out dates” each quarter for the core exams.
• Testing for the discipline sections of the exam (BAR, ISC, TCP) will only be available for approximately one month each quarter.
With all these changes it may be overwhelming for candidates to decide where to start. Here are some considerations:
If possible, candidates should pass BEC in 2023 because this passed exam will “count” for a discipline exam in 2024. Exams that could be easier to pass in 2024 are FAR and REG because they are moving content from these sections. Now, if a candidate has time to pass all four in 2023, by all means, encourage them to do so!
The AUD exam will remain pretty much the same in 2024. Candidates should use a calendar to map out a plan, taking into consideration the dates they can and cannot take the core and discipline exams.
June 30, 2025. The individual state boards of accountancy are in the process of adopting this policy. The states who have not adopted the policy need this change to move through the state legislatures, and NASBA is confident all states will eventually approve it.
Encourage candidates to take exams even though they haven’t received scores. A candidate may have more than one exam on the Notice to Schedule (NTS), so they should continue to study and take parts already paid for.
Change can be difficult, so let’s address that head on. Keep in mind that change can be advantageous, too, and encourage staff to use that as a mantra when navigating the CPA Exam: I will have a choice. Change is good. I will be successful. Taking time to stay on top of the changes coming in 2024 will increase confidence to persevere through the exams and navigate the process.
I wish your staff all the best during this exciting juncture in the profession. Just think — they’re part of making history!
Amy Napolski is a Becker Professional Education senior account manager. You may reach her at anapolski@becker.com
There will be a limited number of score release dates because the AICPA will need more time to evaluate and score the new exams.
candidates may take multiple exams before getting any scores, which may be nerve-wracking and may make planning difficult. The AICPA and NASBA are aware of this, so NASBA has proposed a credit extension policy that will impact the current 18-month window to complete the four parts of the CPA Exam. Many state societies and boards of accountancy, including the MNCPA and the Minnesota Board of Accountancy, are encouraging NASBA to extend this window to a longer period.
This policy would allow candidates who have passed any parts by Jan. 1, 2024, to have credit for those exams extended to
This article was originally published in Footnote, the official magazine of the Minnesota Society of CPAs. It is used with permission.
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After having served on The OSCPA Educational Foundation board for several years, I am honored and humbled to serve as the 2023-24 president. Thank you to outgoing President Tricia Morris for her support, guidance, and leadership this past year.
My career has been in education. Contributing over 20 years to the nonprofit sector before moving into teaching full time, I found myself almost daily with opportunities to share my love for accounting, teach non-accountants why it was important for them to understand financial information, and use my skills and experiences to help organizations. In the classroom, I see this love for accounting reflected to me in the eyes of my students. Serving on The OSCPA Educational Foundation offers another opportunity to support and encourage the next generation of CPAs.
Since 1985, the Foundation has awarded more than $2.5 million in scholarships to over 1,400 accounting students. At our annual Circle of Excellence banquet in May, the Foundation recognized this year’s scholarship recipients which included 51 students with a total of $140,500 being awarded to help support their accounting education.
As the number of first-generation and underrepresented students continues to increase, the need for these scholarships is critical in both number and size. The AICPA recently approved a Pipeline Acceleration Plan that includes growing contributions to their foundation, funding for students and candidates to help with their journey, and working with federal legislators to allow the expansion of 529 funds to cover CPA-related costs.
What will our response to the pipeline crisis be?
For many students, the cost of a college education is a barrier. That barrier gets wider and taller, but we can lower it for our accounting students with a collective effort. There are a lot of CPAs in Oregon. If we all contribute to the Foundation, we can make a difference. We need everyone to help.
Please join us by contributing to The OSCPA Educational Foundation today.
Sincerely, Chris Dahlvig, CPA, MBA 2023-24 President The OSCPA Educational Foundation
Thank you for supporting The Foundation’s mission to build and sustain the accounting profession in Oregon.
Champion: $7,500+
Platinum: $5,000–$7,499
Gold: $2,500–$4,999
Silver: $1,000–$2,499
Alten Sakai & Company Maginnis & Carey LLP
The following donors generously made contributions between July 1, 2022, and June 30, 2023.
Champion: $2,500 (or more)
Jane S. Baum
Nichols M. Cutting
Harry A. Merlo Foundation Inc.
Raymond & Marilyn Johnson
John P. Knox
Selma I. Starns
Platinum: $1,000 – $2,499
Anthony & Elizabeth Almer
Nikki L. Kobliha
Stephen S. McConnel
Suzanne P. McGrath
Rick G. Nissen
Pacific Power Foundation
Jan Ellen Pailthorp
Nelson E. Rutherford
Karey A. Schoenfeld
Scott R. Wright
Gold: $500 – $999
B\Val CPAs & Advisors LLP
Jack D. Birnbach
Harry E. Bose
Tracy L. Brown
Alyce L. Dawes
Steven Gold
Michael E. Lynch
Elise C. McGuire
Nancy L. McKinnon
Sherri L.D. McPherson
Mengis Capital Management Inc.
Melvin T. Nygaard
Douglas C. Parham
Pistacchio Charitable Fund
R & M Management Services LLC
Gary W. Reynolds
Richard G. Peters/Midway Agency
Wayne J. Slovick
Silver: $250 – $499
Tracy M. Allen
Kathryn A. Ashford
Leo J. Bottaini
Gerald W. Burns
Erin S. Coker
Stanley C. Compton
Frederick K. Erickson Jr.
Harris & Bowker LLP
Sultan N. Khan
Gayle E. Kovacs
Cynthia Lund
Leslie A. Marbott
Thomas C. Maynard
David Morrison
Ryan A. Northcutt
Douglas O’Coyne
Wanda Rasmussen
Marvin R. Straughan
F. L. Whitehouse
Andrea Wyatt
Bronze: $100 – $249
Toni B. Adams
Jerrold D. Aljets
Cameron W. Anderson
Karen C. Anderson
Azure Tax and Accounting LLC
Laura K. Bergstrom
Kathleen L. Bernards
Bonnie L. Berneck
Toija J. Beutler
James E. Bisio
David O. Blumhagen
Rosemarie Brammer
James A. Carnegie
Charles R. Carpenter
Lyle F. Chadwick
Brooke D. Clifford
Christopher Dahlvig
Gregory A. Damico
Stacey A. Danner
Kalindi Devi-Dasi
Evan B. Dickens
Mary F. Downs
Janice M. Essenberg
David G. Evans
Jan T. Fancher
Judith L. Faulstick
Scott Ferguson
Mary E. Gilbert
Richard K. Gonzales
Don R. Groth
Oren A. Hampton
Wesley B. Hansen
Roger C. Henderson
Douglas R. Henne
Michele C. Henney
Lester E. Henry Jr.
Vicki M. Holland
Rosemarie R. Howell
Lisa L. Iwata
Amy I. John
Jacob C. Johnson
Timothy A. Kalberg
Karen L. Katzbeck
Kentucky Society of CPAs
TeriAnn Kruse
John P. Lazo
Linda W. Liebeno
Jason D. Lukaszewicz
Joan McGloshen
Kathryn M. McLaughlin
John F. Moyer
Daniel M. O’Leary
Jason R. Orme
Kari T. Patterson
Suzanne I. Piland
Don L. Pinkham
Jared P. Pulver
Ronald M. Rael
Jay H. Rathe
Marcus Rayner
Janice W. Romano
Kenneth B. Ross
Sara R. Schmitz
David W. Schutt
Christopher M. Selid
Richard P. Smith
Eugene L. Stewart
Brian M. Thompson
Richard Uffelman
Donald C. Warnecke
Kim L. Wilcox
Robert M. Wynhausen
Yvonne D. Zbranak
Victor L. Bartlett
James D. Baumbach
Darlene E. Boles
Nancy L. Bolton
Rustin P. Brewer
Jessie M. Bridgham
Paul A. Brodie
Wee Yuen Chin
Anne L. Darrow
Kristina Dougharty
James A. Elliott
Randell C. Guyer Jr.
Georgette G. Hagerman
Cynthia A. Harelson
Deborah J. Hollingsworth
Tonna Hollis
Victoria A. Holzendorf
Lance Y. Inouye
Isabel B. Johnson
Leslie Konst
Minda Lourence
Anna Mar
Roy T. Matsunaga
Michael R. Miller
Teresa L. Mills
Randall E. Mitchell
Kathleen M. Murphy
Paul J. Opperman
Charles W. Parks
Stan D. Payne
Jennifer Priest
Laurie Ramsey
Charles S. Rosenblum
Kurt M. Sand
Allen R. Tanner
Robert J. Upson
Kimberly A. Walton
Melonie J. Waters
Roger M. Williams
Robert B. Wright
Your partnership with The OSCPA Educational Foundation helps ensure the success of the profession for future generations.
Brand your business as a leader in the CPA profession, and gain year-long exposure to students and professionals.
• Champion $7,500+
• Platinum $5,000–$7,499
• Gold $2,500–$4,999
• Silver $1,000–$2,499
• Bronze $500–$999
Pledge today! For more information and to make your pledge, contact Tonna Hollis at 503-597-5471 / 800-255-1470, ext. 129; thollis@orcpa.org.
Show your commitment to the future, and help keep accounting a vital option for high-achieving Oregon students.
• Champion $2,500+
• Platinum $1,000–$2,499
• Gold $500–$999
• Silver $250–$499
• Bronze $100–$249
All contributions, whether a one-time donation or through a sustained giving option, benefit future CPAs with scholarship monies awarded to worthy Oregon students.
Make your contribution today at: www.orcpa.org/ed-foundation/contribute
• Endowment Funds — establish your own (minimum $50,000) or contribute to an established fund
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• Lynne M. Angland Memorial Endowment
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Learn more:
To learn more about how to include The OSCPA Educational Foundation in your planned giving strategies, contact Tonna Hollis at 503-597-5471 / 800-255-1470, ext. 129; thollis@orcpa.org.
www.orcpa.org/ed-foundation/planned-giving
Clarissa D. Adams
Oregon State University
Geffen Mesher & Company PC Scholarship
Ngedengoll D. Akira
Eastern Oregon University
OSCPA Educational Foundation Scholarship
Zackary J. Alcoser
Eastern Oregon University
Hoffman Stewart & Schmidt PC Scholarship
Tanseem Anjary
Portland State University
Hansen Hunter & Co Scholarship
Sydney E. Berrey
Oregon State University
SingerLewak LLP Scholarship
Jordan M. Brewer
University of Oregon
Anna L. May 5th Year Endowment
Forrest M. Cooley
Corban University
Jay Richardson Memorial Scholarship
Joshua C. Cox
Oregon State University
Suzanne P. McGrath Endowment
Carter G. Cunningham
University of Oregon
John & Catherine Knox Accounting Scholarship
Dao Dang
Portland State University
McDonald Jacobs PC (Pro-Bono) Scholarship
Jared M. Debban
Pacific University
Perkins & Co Scholarship
Ngan (Emily) N.K. Dinh
Portland State University
McDonald Jacobs PC Scholarship
Kaeden M. Dodge
University of Oregon
PricewaterhouseCoopers LLP Scholarship
Tyler Du
Oregon State University
Moss Adams LLP Scholarship
Alyssa Etherly
Warner Pacific University
Lynne M. Angland Memorial Endowment
Michael A. Gebreteusae
Portland State University
William F. Holdner Memorial Scholarship
Micah E. Gutman
Corban University
Merina + Co. Scholarship
Alexander D. Hart
University of Oregon
KBF CPAs LLP Scholarship
Caitlin E. Hillman
Linfield University
Ray & Marilyn Johnson Scholarship
Maria G. Juarez
Corban University
Grove Mueller & Swank PC Scholarship
Ulyana G. Karasev
Washington State University - Vancouver
Stephen P. & Mayno Blanding
Endowment
Everett Karden
University of Oregon
Ernst & Young LLP Scholarship
Ryan A. Kirkland
Corban University
Fluence PC Scholarship
Carter A. Knox
Corban University
The McPherson Family & Friends Scholarship
Hannah E. Krantz
Corban University
Dougall Conradie LLC Scholarship
Johnny X. Li
Oregon State University
Talbot Korvola & Warwick LLP Scholarship
Sarah E. Luginbill
University of Oregon
PricewaterhouseCoopers LLP Scholarship
This year, the foundation is pleased to award 50 university scholarships ranging from $2,500 to $5,500 and one $500 community college scholarship for a total of $140,500 to these college students as they pursue a career as a CPA.
Alex T. Matsuda
Oregon State University
William F. Holdner Memorial Scholarship
Chase McCartney
Portland State University
Kernutt Stokes LLP Scholarship
Jessica C. McMillian
Corban University
Kernutt Stokes LLP Scholarship
Zachary J. Mirek
Oregon State University
Isler Northwest LLC Scholarship
Kayla D. Moore
Corban University
Isler Northwest LLC Scholarship
Bryan Nicolas
Corban University
Grove Mueller & Swank PC Scholarship
Chikodinaka P. Nwokoma
Mt. Hood Community College
The McPherson Family & Friends Scholarship
Karen O’Neal
Pacific University
Jones & Roth PC Scholarship
Laurel Quinn
Linfield University
Wilcox Arredondo & Co Scholarship
Joel U. Ramirez
Washington State University – Vancouver
Perkins & Co Scholarship
Christopher C. Rosebrook
Bushnell University
William F. Holdner Memorial Scholarship
Josiah J. Roth
Corban University
Aldrich CPAs + Advisors LLP Scholarship
Joel S. Russell
University of Oregon
OSCPA Past Presidents & Chairs Scholarship
Madelyn S. Rutledge
University of Oregon
John & Catherine Knox Accounting Scholarship
Kaitlin M. Sauer
Oregon State University
Jones & Roth PC Scholarship
Jack T. Sims
Oregon State University
Deloitte LLP Scholarship
Krista M. Suarez
Oregon State University
Deloitte LLP Scholarship
Sophia M. Tally
Oregon State University
Selma I Starns & Alexander R ‘Dick’
Bartley Endowment
Damon K. Tanner
Pacific University
Perkins & Co Peter Kwong Memorial Scholarship
Sophia vanderSommen
Linfield University
Delap LLP Scholarship
Judy C.N. Wanjiku
Portland State University
Pauly Rogers and Co. PC Scholarship
Collin P. Weeks
Washington State University - Vancouver
The Willow Endowment Scholarship
Jonathan H. Yang
University of Oregon
John & Catherine Knox Accounting Scholarship
Deanna Zagumennyy
Washington State University - Vancouver
SingerLewak LLP Scholarship
David E. Adams, CPA Geffen Mesher & Company PC, Portland
Tricia S. Duncan, CPA Jones & Roth PC, Eugene
Katherine (Kathy) S. Haines, CPA Perkins & Co, Portland
Cass Hausserman, CPA-IL Portland State University, Portland
Matthew D. Hilton Delap LLP, Lake Oswego
Patricia (Tricia) M. Morris, CPA Grove Mueller & Swank PC, Salem
Christopher (Chris) Dahlvig, CPA, MBA Linfield University, McMinnville
Darlene E. Boles, CPA Oregon Society of CPAs, Beaverton
James J. Jurinski, CPA-WA University of Portland, Portland
John R. Lauseng, CPA Aldrich CPAs + Advisors LLP, Lake Oswego
Haley C. Lyons, CPA Kernutt Stokes LLP, Eugene
Suzanne (Sue) P. McGrath Vision Capital Management Inc., Portland
Sherri L.D. McPherson, IOM, CAE Oregon Society of CPAs, Beaverton
Kara Obermire Oregon State University, Corvallis
Kristine Rupp
Hoffman Stewart & Schmidt PC, Lake Oswego
Dwayne S. Richardson, CPA (Retired) Portland
David M. Sacoolas, CPA Deloitte LLP, Portland
Richard (Dick) W. Wingard, CPA Maginnis & Carey LLP, Portland
The OSCPA Career Center is your online resource for qualified accounting candidates.
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By Wendy St. Clair, CPA Gardens, LLC
“A business’s online presence, regardless of industry, has a massive impact on its success. In this day and age, some businesses still don’t realize that a majority of their customers will visit their website before making a purchase. Having a strong online presence, particularly a website, can be make or break for generating more revenue…”
Kasey Kaplan, ForbesIt’s 2023. You know you need a website, right? What about social media presence? Do you need to do something about SEO? What about apps? Where does your business appear on Google? Do you have negative reviews or testimonials? Is your site ADA compliant? Is your security up to date? Why do you only receive budget level inquiries as potential new customers from the site?
There is a lot to consider when talking about your internet presence, and it can be overwhelming. I want to talk about building and maintaining your internet foundation. It doesn’t have to be time consuming and costly, and there are some simple and inexpensive things you can do that make a big difference. It’s important to make your internet presence part of
your annual business plans, rather than an annoying, but necessary expense – or worse, an afterthought. A bit of strategic planning will help your practice grow, and help you quantify that growth.
A website is more than your digital business card. It gives you credibility, provides necessary information, and if done correctly, can take some of your workload. In today’s 24/7 environment, it’s an unavoidable part of your business, but it doesn’t have to hurt. However you go about creating or enhancing your website, the most important piece of advice I
–
can share is to make sure your website represents YOU; your practice, information and specialties, photos of your town, offices, staff, family, dogs, boat, and the like. The goal is to make a potential customer feel like they know you and to make your existing clients comfortable using your website to make them better customers.
There are thousands of CPAs in Oregon, but your practice is unique and that is what you offer your current and future clients. The words and links on your website are what search engines feed on, and it’s critical that you’re feeding them well and often by making sure your site has current and pertinent information and links.
Detailed and strategic design and content are tools to assist in narrowing down what kind of searches you’re appearing in to get the types of business you most desire. It helps give new clients and referrals a clear picture of your practice, and current clients can download and send forms, check their return status and get other necessary information when you’re off the clock.
Make sure your website is about you, your services, your practice, and your brand. Avoid generic information whenever possible. It can be difficult to self-promote, but personalizing your website content is a worthwhile endeavor, and it can have a big effect on your ROI. Most importantly, you differentiate yourself from others in your industry who have the same generic site from the same generic provider.
Personalizing your website leads us to SEO - search engine optimization. In simple terms, SEO means the process of improving your website to increase its visibility on Google.
If you’re like most CPAs, you’re inundated with messages like this:
Hello! We have reviewed your website; it is not ranking high on any of the search engines (Google) for most of the keywords related to your business. We help our customers to bring their website on the 1st page of the search engine in a limited time-frame. We can provide you 1st Page Google Rankings within 100 days…
Many of these companies are, well…questionable in their ability to deliver what they promise. They’re often headquartered outside of the U.S. because of lower call center costs and can be difficult to reach. I’m all for promoting your business, but it’s a great idea, as always, to thoroughly research any company you do business with. Often overlooked are the no
cost things you can do to enhance your presence. I mentioned building the foundations of your internet presence earlier and dialing in your SEO is part of that foundation.
Search engines check for links and activity on your website and on social media as well, so it’s important that your content changes and is updated often. Publishing a weekly blog or monthly newsletter to your site is a great way to keep your site active, while providing useful information to your audience.
In addition to making the most of your website, you should be actively and consistently participating in social media. You probably have a LinkedIn page for your practice, perhaps Instagram or Twitter too. Facebook is a great option for CPAs, according to my clients.
Make sure you’ve claimed your free Google page so that you can control photos, reviews, hours, and other information about your practice. Direct your clients to your social media and to Google for testimonials and reviews. Everything you put into socials and your website feed search engines, and help build your internet presence – the foundation of your business online.
Ideally, you’ll be making new posts a few times a week and they’ll be a mix of fun and informational posts with active links and photos. Instead of hiring a social media company, it’s a great idea to assign social media management to someone on your team who is particularly internet savvy and interested in social media. If that person isn’t confident in their writing ability, there are various free AI services to help. Someone on the “inside” will create better and more meaningful content about your business than a company you’ve hired, although that is an option.
In conclusion, building and maintaining a strong internet presence is critical for businesses, and especially for CPAs. It can be overwhelming to consider all the factors that contribute to a successful internet presence, but there are simple and inexpensive steps that can make a big difference. A website is more than a digital business card; it provides credibility, necessary information, and can help reduce your workload. Personalizing your website content and optimizing for search engines are critical steps to ensure that your internet presence represents your practice in the best way possible. By making use of social media and claiming your free Google page, you can also improve your online visibility and attract new clients. By taking these steps and making your internet
Make sure your website is about you, your services, your practice, and your brand.
presence part of your annual business plans, you can set your practice up for growth and success.
Wendy St. Clair has been with CPA Gardens since its inception, and previously worked in sales management for over two decades. She is focused on providing exactly the services and support that CPA Gardens’ customers need. Her prior experience includes microelectronics, internet-based advertising, and print publications. As a professional writer, Wendy authored segments for major news outlets (e.g., The Today Show, NBC news) and worked with the International Communications Collective, the Federal Emergency Management Agency, and the Executive Branch of the United States Government on distance learning applications for the internet.
OSCPA members can post questions and reply to posts in Bridge™ Open Forum. Your participation helps create an invaluable resource bank that is available online, 24/7.
Please be aware: Referrals and suggestions provided on BridgeTM are based on member-to-member professional courtesy. Members must perform their own due diligence when pursuing referral contacts and technical advice.
The past chatbots had an eerie, inhuman quality that flared the senses. Does ChatGPT increase cybersecurity risk? Unfortunately, Chatbots reveal the results to any human observer. In addition to positive and negative job impacts, we have seen minimal security coverage in the current frenzy around ChatGPT. Bad actors use technology for evil. Accounting professionals use ChatGPT for good.
The discomfort from old-generation artificial intelligence (AI) has dissipated. Machine learning, complex data set inputs, and up-scaled pattern recognition improve AI results. For example, ChatGPT, a large language model created by OpenAI, is fascinatingly extraordinary at emulating conversation — and it’s still learning.
ChatGPT is a fundamental entry in generative AI technology exploding on the scene. These next-gen AI systems analyze enormous amounts of data, glean patterns quickly, and generate innovative ideas or content based on existing information. The coherency and accuracy in understanding a typed text
and replicating human interaction with little delay may seem a relatively minuscule development. However, old-gen chatbots had a narrow purpose. The chatbots had a determinable quota in their conversational abilities. The creators of the generative AI algorithms have not throttled the answers and have few restrictions. As a result, products sometimes make up results (“hallucinating”). Since there are minimal limitations on text and image creation, this is a legitimate technological revolution.
As the successful implementation and launch of AI tooling take root in the mainstream, business owners and executives must remain ahead of the curve to protect their data. Protecting data requires collaboration with cybersecurity firms that incorporate AI into their protocols without disregarding the human factor in cyberattacks.
As technology advances, so do the techniques and tactics of cyber attackers. This constant game of cat and mouse requires businesses to partner with proactive firms, set out early traps, and remain vigilant for all future threats.
Generally, bad actors seeking access to information are looking for backdoors or other hidden entries, often made through human error or misjudgment. As a result, computer systems and networks that store sensitive details and data are picked apart, damaged, or robbed of their information. The most common attacks in the traditional sense include phishing attacks, malware, and denial-of-service attacks (DoS). However, ChatGPT can provide innovative attack vectors.
Executives and IT teams should balance AI cybersecurity, like ChatGPT, and the human element when selecting cybersecurity consultants. The introduction of generative AI complicates phishing attacks even more so. Phishing attacks manipulate the human factor by posing as a trusted source. As a result, bad actors can procure sensitive information, including banking information, credit cards, passwords, and other data, with ChatGPT.
For example, an attacker could have an AI system analyze public social media information. Then, they could invent a parallel social media account undetectable from the original. Next, an attacker could elicit information from their target. Duplicating a social media presence also includes replicating or creating pictures, videos, or voice messaging. In turn, cybersecurity firms can help businesses use AI-powered phishing detection software. The AI platform can identify messaging patterns to alert human users of suspicious activity. The identification of these sophisticated attacks is made by analyzing both the content and context of the message sent.
Malware, or “malicious software,” comes in various forms, such as viruses, spyware, ransomware, Trojan horses, and more. These forms of malicious software tend to either slow down, damage, infect, steal, or collect user data without consent. As a result, computer systems, networks, or devices are vulnerable to attacks by malware. Users spread malware through email attachments, malicious websites, infected software downloads, and other means. In addition, computer viruses can replicate themselves and march on to infect other files like little toy soldiers, eventually causing damage to systems.
AI that prevents malware can also be used to train human users. Users can identify legitimate software more effectively. Early detection contains Trojan horses seeking to steal data or gain system access. As students in computer labs have often encountered, security methods act as bouncers. These security
approaches block specific sites, not on the approved “list.” Advanced systems protect businesses intelligently.
The goal of protection is to establish and achieve effective security measures. Business owners must form partnerships with cybersecurity experts who understand the limitations of AI in terms of subjective reasoning and nuanced context. These partnerships allow businesses to implement dependable security systems. Security systems effectively shield their assets against potential cyber threats and ensure their information’s confidentiality, integrity, and availability.
So, does ChatGPT increase cybersecurity risk? Ultimately, the personalization of cyberattacks is difficult to replicate through traditional computing systems. However, through AI, cyber attackers can use machine learning capabilities to impersonate others, spread disinformation, cause financial and systematic damage, and reveal large amounts of data. Therefore, business leaders seeking collaborations with cybersecurity experts should look to those offering layered protections. Cybersecurity experts are proactive and understand the risks. Further, cybersecurity providers stay current on the latest advancements that could impact cybersecurity and your data. Finally, the human factor, fooled by bad actors with AI-powered tooling, is a significant risk.
Randy Johnston is one of the shareholders of K2 Enterprises. where he focuses on product reviews and developing technology strategies. You can reach him at randy@k2e.com.
The ideas in this article came from Greg Hatcher, CEO of White Knight Labs, who transitioned from the military in 2017. He dove headfirst into networking and then pivoted quickly to offensive cybersecurity. He has taught at the NSA and led red teams while contracting for CISA.
Explore the latest professional topics in informal discussions with experts and peers — and earn one-hour free CPE.
Created by the OSCPA Not-for-Profit Strategic Committee. Mark your calendar and watch your inbox for more details! All programs are 8:00 – 9:00 a.m. and either virtual or in-person.
• Wednesday, September 6, 2023
• Wednesday, October 4, 2023
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Questions? Contact Professional Development at 503-641-7200 / 800-255-1470, ext. 3; profdev@orcpa.org
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InfoBites: Communicating Financial Information to Non-Accountants - #W80353
• September 28, 2023
InfoBites: Time Management / Basic Project Management Skills & Tools [NT] - #W80354
• November 16, 2023
Member Fee: Complimentary / Nonmember: $20
Register: www.orcpa.org/infobites
Questions? Contact OSCPA at 503-641-7200 / 800-255-1470, ext. 3; profdev@orcpa.org
Get your team together for the 2023 OSCPA Fall Basketball League. Held at Beaverton Hoop YMCA, the league is limited to eight teams and 50% of your team must be your company’s employees. Season runs September 12 - October 17, ending with a single-elimination tournament. Build camaraderie while staying active!
To register and review league requirements, visit: www.orcpa.org/event/A23005
Questions? Contact OSCPA at 503-641-7200 / 800-255-1470, ext. 4; membership@orcpa.org
OSCPA is excited to launch a new website this fall. Watch for simplified navigation and an enhanced user experience. Same URL: www.orcpa.org
Meet students and candidates on September 28, 2023! This annual recruiting event is your opportunity to meet your future interns face-to-face. Hosted at the Oregon Convention Center, OSCPA is inviting students and recent college graduates from all over Oregon and southwest Washington to meet firm and business representatives and learn about internships and employment opportunities.
Employers: Register as an exhibitor at www.orcpa.org/event/C23008
Job seekers: Register as an attendee at www.orcpa.org/event/C23010
Questions? Contact OSCPA at 503-641-7200 / 800-255-1470, ext. 4; membership@orcpa.org
Thanks to Surgent, you can enter a drawing to win one full, four-part scholarship (a $999 value) from Surgent.
Only OSCPA student and candidate members are eligible to enter. Enter between August 1 and September 20, 2023.
For more information and to enter the drawing, visit www.orcpa.org/news-resources/482/article
The annual financial audit for fiscal year 2022-23 is complete. For more information, contact Darlene Boles, CPA, Vice President/COO, at 503-597-5470 / 800-255-1470, ext. 117; dboles@orcpa.org
The Society office will be closed on Monday, September 4, 2023 for Labor Day.
Sponsored by:
Take a free practice exam!
Surgent CPA Review Mock Exams
Participate in a members-only, live 4-hour mock CPA Exam workshop hosted by OSCPA and Surgent CPA Review.
Key Benefits
• Experience what it’s like to sit for a section of the CPA exam
• Practice questions pulled from the actual CPA Exam Blueprints
• Leave each session with a personalized ReadySCORE™ (an accurate measurement of your actual exam score) for the exam section, plus a detailed strengths & weaknesses report
Three opportunities to practice. Take any or all!
• Thursday, September 14, 2023 - #C23004
• Wednesday, November 8, 2023 - #C23005
• Wednesday, February 7, 2024 - #C23006
All workshops are 12:00-4:30 p.m.
Advanced registration is required. and your email address will be used to set up your simulation on Surgent’s software.
Member Fee: Complimentary Register: www.orcpa.org/MockExam
Questions? Contact OSCPA at 503-641-7200 / 800-255-1470, ext. 4; membership@orcpa.org
CPAs, aspiring CPAs, and family and friends gathered to celebrate the profession May 11. OSCPA Chair Tracy Allen emceed the event, along with OSCPA Educational Foundation President Tricia Morris, who recognized top college accounting students and 2023 scholarship recipients. Guest speakers Martin Pittioni, Executive Director of the Oregon Board of Accountancy, and Raul Valdivia, Vice Chair of the Oregon Board of Accountancy, recognized exam scorers and administered the oath to the new CPAs.
OSCPA leaders gathered May 2-3 in Newport, Oregon for the Strategic Leadership Forum, designed to give Society members the knowledge and training to continue thriving in a changing world.
Headlining this year’s program was Steven Fulmer, coach, author, and speaker, who led dynamic sessions on helping participants unpack themselves and build their superpower as leaders.
Newly installed 2023-24 OSCPA Chair Tracy Allen led the first Board of Directors meeting of the fiscal year, while Past Chair Geoff Dougall reviewed the previous year at the OSCPA Annual Meeting.
OSCPA Legislative Counsel Rob Douglas addressed his upcoming retirement (see article page 6), followed by new OSCPA Legislative Counsel Nicole Palmateer Hazelbaker,
who highlighted the Society’s legislative activities in Salem.
OCPA/Legislative Policy Committee Chair Selene Sullivan shared the committee’s vital role as a resource to various legislative committees and lawmakers on behalf of members, noting the work of OSCPA volunteers in reviewing bills and providing testimony during the session.
Anoop Mehta, CPA, CGMA, 2022-23 AICPA Board of Directors Chair, provided a Professional Issues Update on the latest topics impacting the profession and the pipeline. Mehta has been recognized for his deep commitment to the accounting profession and presents at many AICPA and state CPA society conferences.
Mindful of the pipeline, several of the profession’s emerging leaders, identified by their employers, attended the annual conference. See page 29, to hear directly from this year’s rising stars.
Colleen Belford, Talbot, Korvola & Warwick LLP, Portland
What was the most surprising thing about the Strategic Leadership Conference?
The leadership topics covered in the main sessions were really relevant and made me think about the culture of our firm as well as our people. Generally, I don’t put much faith in these kinds of personality tests, so having one that was applicable was refreshing. And the speaker Steve Fulmer was really engaging and worked well with the group; so that was really nice to see.
How do you define success as a CPA?
I would define success as providing high-quality work for my clients and building strong relationships with them. This includes a high degree of integrity representative of the profession and a strong knowledge of accounting rules and treatment.
What are you most passionate about?
I’m passionate about working with my teams to complete audit work. Working together as a team is important and produces results that I couldn’t alone. And teaching the team how to achieve those results is very fulfilling.
Sreynat “Nat” Ear, Grove Mueller & Swank PC, Salem
What was the most surprising thing about the leadership conference?
There were many surprising things at the event. One of the most surprising was to see both the attendees and presenters from different industries and backgrounds come together to share insights and experiences. I was surprised by how much I could learn from hearing from their expertise and challenges. I was also surprised at how fun and energizing
the conference was. It was engaging and interactive. I really enjoyed the Casino Night!
How do you define success as a CPA?
I believe that success as a CPA entails a variety of different factors. Some common measures might include things like maintaining a high level of accuracy and attention to detail in all financial analysis and providing clients with sound financial advice that helps them achieve their goals. Ultimately, I believe that success as a CPA involves demonstrating a high level of competency, professionalism, and ethical conduct.
What are you most passionate about?
I am most passionate about traveling, it’s my calling. There’s nothing quite like exploring new places and discovering new cultures, experiencing different ways of life and meeting new people. Every journey is a new adventure and every destination offers a chance to learn and grow.
What was the most surprising thing about the leadership conference?
One of the most surprising things about the conference was the focus on the Core Values Index (with Steven Fulmer). I found the concentration on soft skills valuable, especially seeing the collaborative nature during the sessions and hearing personal experiences from other professionals. The theme of accounting being a “people first” profession, as noted in Anoop Mehta’s first presentation, carried through the entire conference, and was clearly seen through the CVI.
How do you define success as a CPA?
I would define success as a CPA as one who has character and competence, both of which work hand in hand to benefit clients and the community. He or she has a reputation as one who advises with professionalism, communicates clearly, and makes complex topics simple. To me, a successful CPA creates
a great work product and maintains healthy relationships, inside and outside the profession, through a depth of intellect and integrity.
What are you most passionate about?
One of my greatest passions is community building. I desire to help create spaces where people belong and live with purpose. Seeing individuals grow into who they were made to be and how genuine community inspires them to use their innate gifts is something I love to watch. Being able to help cultivate this type of environment in my personal and professional life brings me joy.
Betsey Thiesen, Talbot, Korvola & Warwick LLP, Portland
What was the most surprising thing about the leadership conference?
There is a such deep passion for the profession as a whole. The reason
people give up their time to attend is because they want accounting to be better for everyone, not to make their own lives easier. It was so clear that there is a strong affection for the profession that those outside of it do not fully understand.
How do you define success as a CPA?
To partially steal from my tax partner, success as a CPA is doing for others what they have no ability to do for themselves. I have gained a skill set which allows me to help others deal with items that, to them, are scary, boring, or outside their bandwidth. I can give them peace of mind that they are taken care of in whatever way that looks for them.
What are you most passionate about?
I am passionate about helping others grow – both to help coworkers be the best accountants they can be and help clients be better business owners and more responsible taxpayers. I want to give those around me the tools and support needed for success in whatever areas I can provide or direct them towards.
Interested in learning more about the Rising Star program? Contact Michael McCullough at mmccullough@orcpa.org or 503-597-5479.
The OSCPA Leadership Academy is high-quality staff development to help your rising stars take the next step in their careers.
Designed for staff with technical skills and experience, the Leadership Academy helps them build the management and communications skills that will help them develop as leaders.
Developed by the OSCPA Leadership Development Strategic Committee.
LEAP™ is members-only. Need to sign up staff for membership?
Visit www.orcpa.org/join
Upcoming in-person and livestream webcast courses Register early to secure your seat at in-person events. Can’t attend in-person? Experience
livestream events from the comfort of your home or office.
Register: www.orcpa.org/online-catalog and enter the event number. Questions? Contact OSCPA at 503-641-7200 / 800-255-1470, ext. 3; profdev@orcpa.org
Take the survey by August 14, 2023, for a chance to win a free OSCPA-Select™ 8-hour course!
Your input is essential to our mission to bring you the best in continuing education. Your feedback helps determine what topics will be offered in the 2024-25 OSCPA-Select™ curriculum.
Take the survey: www.surveymonkey.com/r/2024CPE | Survey opens by July 31, 2023.
Questions? Contact Tonna Hollis, Director, Professional Development, at thollis@orcpa.org; 503-641-7200 / 800-255-1470, ext. 129.
A variety of OSCPA-Select™ Oregon-specific ethics programs have been scheduled for 2023-24.
Oregon Ethics and New Developments (4 hours - morning)
• October 25, 2023 - Webcast Replay* - #W80296
• November 9, 2023 - Webcast - #W80302
• November 28, 2023 - Webcast Replay* - #W80305
• December 18, 2023 - Webcast Replay* - #W80315
• January 19, 2024 - Webcast Replay* - #W80322
Producer: Mark Hugh PLLC
*Webcast Replay Producer: ACPEN & Mark Hugh PLLC
Professional Conduct & Ethics - AICPA and Oregon Board CPA Regulatory Update by Jim Rigos (4 hours - morning)
• December 12, 2023 - Webcast - #W80311
Producer: Rigos Professional Education Programs, Ltd
Oregon Ethics for CPAs (4 hours - morning)
• November 13, 2023 - Webcast - #W80303
Producer: Surgent CPE
2023 Oregon Ethics Update (4 hours - morning)
• September 25, 2023 - Webcast - #W80290
Producer: Galasso Learning Solutions
For more information and to register: www.orcpa.org/online-catalog and enter the event number.
To order on-demand/self-study CPE packages, visit: www.orcpa.org/online-catalog and click the On-Demand/Self-Study tab
Sell your practice, rent your extra office space, promote your services, and more through the OSCPA classifieds. Post your ad at: https://www.orcpa.org/marketplace/post-a-classified
Private Practice Transitions is the preeminent provider of highly specialized business brokerage and consulting services. We work exclusively with the owners of professional practices in the financial services, healthcare, legal, and tech industries who are interested in selling or buying a private practice. The following tax and accounting practices are available now and looking for new ownership:
As the preeminent provider of business brokerage and consulting services in the Northwest, we work exclusively with owners of professional practices in the legal, healthcare, financial services and tech industries. Need to prepare your practice for sale? Looking for a business valuation? Ready to sell your practice for top dollar? Let our team guide you through this life changing transition. Call us at 253.509.9224 or visit our website to learn more about our services and top-notch team waiting to help you: PrivatePracticeTransitions.com
• #1205 - WA - $680,566 - Methow Valley
• #1212 - WA - $1,895,256 - King County
• #1213 - OR - $2,727,789 - Washington County
• #1215 - CA - $2,025,548 - Fresno County
• #1216 - OR - $550,329 - Lincoln County
• #1218 - WA - $1,186,015 - King County
• #1221 - WA - $263,341 - Lewis County
• #1222 - WA - $499,136 - Cowlitz County
$ figures are annual gross revenues. More details about these listings, and others, can be found on our website at privatepracticetransitions.com If you are interested in discussing any of these opportunities further, call (253) 509-9224 or email info@privatepracticetransitions.com
Great opportunity to expand your business or begin your practice ownership journey. $220,000 in transferable revenue from tax (82%), accounting (17%), and other services. Very profitable and has been serving the market since 1993. Software is ProSeries and Quickbooks. Click here for more information: https://tinyurl.com/3ps2w2hf
This CPA firm is located in the South Waterfront area of Portland. Revenue stream is composed of Individual (80%), Fiduciary (5%), Partnership (7%) and S Corp (8%) tax returns spread out over the Tri County area and Vancouver. Long term client base developed over 40 years in practice with reliable referral sources. Couple of long term staff, flexible transition options available. This ad is confidential. Send inquiries to classifieds@orcpa.org. Please include MS9901 in the subject line.
Great opportunity to expand your business or begin your practice ownership journey. $441,000 in transferable revenue from tax (76%), accounting (18%), and other services. Strong presence in the market with a great reputation since its founding in 1991. Software is Lacerte and Quickbooks. Click here for more information: https://tinyurl.com/3ps2w2hf
Great opportunity to expand your business with a small number of long-term tax preparation clients.
• Individual clients only
• Current services provided in the suburban, southwest Portland area
• All returns prepared using Lacerte software
• List only – no equipment to buy, no office lease to assume
• Terms somewhat negotiable. This ad is confidential. Send inquiries to classifieds@orcpa.org with MS9903 included in the subject line.
10206 SW Laurel St. Beaverton, OR 97005-3209
Business & Industry Conference
• October 17, 2023 - In-person - OSCPA Center, Beaverton#11111
• October 17, 2023 - Webcast - #W79816
CPE: 8 / Level: 4 (Update) / Producer: OSCPA
IRS / Practitioners Forum
• October 27, 2023 - In-person - Embassy Suites by Hilton Portland Washington Square, Tigard - #11113
• October 27, 2023 - Webcast - #W79818
CPE: 8 / Level: 4 (Update) / Producer: IRS, OAIA, OATC, ORSEA, OSB-TS, OSCPA, OSTC
Financial & Retirement Planning Conference
• November 8, 2023 - In-person - OSCPA Center, Beaverton#11114
• November 8, 2023 - Webcast - #W79819
CPE: 8 / Level: 4 (Update) / Producer: OSCPA
Northwest Federal Tax Conference™ (2 days)
• November 13-14, 2023 - In-person - OSCPA Center, Beaverton - #11112
• November 13-14, 2023 - Webcast - #W79817
CPE: 16 / Level: 4 (Update) / Producer: OSCPA
2023 OSCPA Professional Issues Update (4 hours - morning) - 3 Tech & 1 [NT]
• December 7, 2023 - In-person - OSCPA Center, Beaverton#11115
• December 7, 2023 - Webcast - #W79820
CPE: 4 - 3 Tech & 1 [NT] / Level: 4 (Update) / Producer: OSCPA
State & Local Tax Conference
• January 5, 2024 - In-person - To be announced, Portland#11116
• January 5, 2024 - Webcast - #W79821
CPE: 8 / Level: 4 (Update) / Producer: OSCPA
2023 Federal Tax Update featuring Greg White & George Koutelieris
• January 17, 2024 - In-person - To be announced, Portland#11152 & Webcast - #W80319
• January 18, 2024 - In-person - To be announced, Eugene#11153 & Webcast - #W80320
CPE: 8 / Level: 4 (Update) / Producer: Cutting Edge Tax Strategies LLC
Winter Governmental Auditing & Accounting Conference
• January 22, 2024 - In-person - OSCPA Center, Beaverton#11117
• January 22, 2024 - Webcast - #W79822
CPE: 8 / Level: 4 (Update) / Producer: OSCPA
Register: www.orcpa.org/online-catalog and enter the event number.
Group & Volume Discount Webcast Viewing Options: Forms are available for both viewing options at www.orcpa.org/cpe-oscpa-events/conferences
Questions? Contact Professional Development at 503-641-7200 / 800-255-1470, ext. 3; profdev@orcpa.org