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INSIDE THIS ISSUE

CONTENTS

When the Whistle Blows

Skyscapes October/November 2013 FALL WRAP-UP

BY LYNN FOUNTAIN, CPA, CGMA, FOUNTAIN GRC LLC

Mobile Office Necessities

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Nonprofit of the Month

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When the Whistle Blows

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ne way of stopping prank phone calls is to pick up the phone and immediately blow a whistle into the receiver as loud as you can. This can be a very effective technique when the phone rings late in the evening because young teenagers are playing phone pranks. Of course, this was before the prevalence of cell phones. But the action did the trick! If you’ve ever been on the other end of that call, you know it can be deafening to the person receiving the message. Take that analogy and consider what could happen when protocols aren’t in place to provide for whistleblower complaints in a discrete and transparent manner. That whistle blow may get much louder than anyone in your company may have anticipated.

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From the Chair

© Copyright 2012 Lynn Fountain, used with permission.

Moblie Office Necessities Nonprofit of the Month When the Whistle Blows Professional Development Member & Vendor News New Members Classified Ads Mark Your Calendar! Events & Conferences

Statements of fact and opinion are made by authors alone and do not imply an opinion on the part of the officers or members of the KSCPA. Publication of an advertisement in Skyscapes does not constitute an endorsement of the product or service by Skyscapes or the KSCPA. Copyright © 2013 Kansas Society of CPAs; Topeka, KS. All rights reserved.

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FROM THE CHAIR Greetings, As my year as the chair begins to wind down, I want to take a moment and thank everyone for the privilege of serving the Society and its members. It has been a fantastic experience, and special thanks goes to the executive committee, Robert Schuster, Melinda Hitz and Michelle Schneider, the board of directors and Society staff for everything they have done.

Executive Committee M. Aron Dunn, Chair, Designated Member of AICPA Council

Melinda A. Hitz, Vice Chair Michelle A. Schneider Secretary/Treasurer Robert J. Schuster, Immediate Past Chair

Board of Directors (Term Expires 2013)

James K. Boomer Ginger L. Farney Carolyn C. George Kathryn J. Mitchell, KSBOA Liaison Matthew R. List Mindi A. Ormiston

Board of Directors (Term Expires 2014)

Rebecca J. Casey Sean M. Copp Charles Gnizak James A. Wurbs Gary C. Allerheiligen, Elected Member of AICPA Council

Board of Directors

At the risk of appearing lazy, for this letter I would like to draw on some wisdom that I came across recently. It is from a prior issue of Skyscapes, which bears repeating. To sustain our society, we must grow, so please welcome others who share your desire to maintain the status of CPAs in our communities. Here are ways you can utilize the KSCPA to make the future of the profession bright. Advocacy • Staff and volunteers take the lead to address issues important to CPAs. Our representatives at the Statehouse and in Congress contact us regularly for advice. We proactively perform research, provide communication, and collaborate with other organizations to provide information to members while protecting the profession.

(Term Expires 2015)

Chad M. Allen Stephanie L. Bowen Mitchell Fiser Amber K. Goering Gregg C. Goodwin Dominic Ortiz, AICPA Member at Large of Council

Educational Foundation Board of Trustees Norman P. Hope, Chair Kenneth A. Selzer, Vice Chair Cheryl G. Hayward, Secretary/Treasurer John W. Denney M. Aron Dunn Johanna D. Lyle Paul T. Mason Gary A. Schlappe Gail L. Yarick Political Action Committee Denis W. Miller, Chair James T. Clark, Treasurer Amber K. Goering DeAnn A. Hill Eric T. Larson Kathryn J. Mitchell Michael V. Rogers Mary Rapp MacBain, CPA.CITP, CGMA President/CEO; Editor for Skyscapes Karen Mitchell, CPA, CGMA Finance Director Danielle Bulson, Marketing & Communications Manager; Copy Editor for Skyscapes Marlene Shellenberger, Administrative Manager Rita Barnard, Peer Review Administrator Contributing Writers: Thomas G. Stephens, Jr., CPA.CITP Lynn Fountain, CPA, CGMA Mary MacBain, CPA.CITP, CGMA

Credential • CPA is the individual professional credential that encompasses your entire career. Membership in the KSCPA signifies that you are serious about maintaining your status as a professional. The KSCPA is the preferred provider of CPE for CPAs in Kansas, utilizes the Joint Ethics Enforcement Program (JEEP) of the AICPA to handle complaints about its members, and administers the peer review program for the Kansas Board of Accountancy and the AICPA. Future • KSCPA members support the future of the profession from high school accounting through doctoral programs via the Educational Foundation. Young professional programs guide members to leadership positions in the profession. Learn • The KSCPA sponsors high-quality group study, on-line live and self-study, and conferences in both technical and essential skills. Members participate in determining content and design so that relevant, timely, and topical programs are offered. Collaboration with other professional associations enhances learning opportunities. Leadership • Opportunities abound for members who wish to lead. Leadership training and activities are available and all members are welcome to participate. Network • It’s true that CPAs share many of the same values and view and solve problems in a similar fashion. No one understands what we do more than our fellow professionals. Engagement in the KSCPA is the best way to connect and have fun with other CPAs and those who collaborate with the profession. Advance • Active leaders in the KSCPA have an edge over those who are not engaged in the profession. The relationships built throughout your career help you advance, and this is priceless. Thank you again to the membership for the privilege of being the 80th Chair of the KSCPA. It has been a magnificent year.

The Kansas Society of Certified Public Accountants, Inc. 100 SE 9th Street, Suite 502 Topeka, KS 66612-1213 Phone: 785.272.4366, FAX: 785.272.4468

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Aron


FEATURE ARTICLE

Mobile Office Necessities Technology Tips for Successfully Implementing a Mobile Office Accountants and other professionals are migrating to mobile offices like never before. Some do it in an effort to cut costs, others do it to provide better client/ customer service, and still others do it for the sake of personal convenience. No matter the reason for moving to a mobile office, to be successful you must first address a few technology necessities, as outlined below (Note that other issues such as policies and procedures, workflow, and legal implications of working remotely are also necessary considerations; however, the scope of this article focuses on technology considerations only.) Properly handling these items significantly enhances your chances of success with a mobile office and, conversely, failing to manage these items almost guarantees that you will not be as happy or as productive in a mobile office as you could be. First Things First - Define Your Mobile Office The term mobile office means different things to different people. For some, not maintaining a traditional office and working exclusively from home constitutes the mobile office. For others, working from the office a portion of the time, working from home another portion of the time, and working at client/customer locations yet another portion of the time constitutes mobility. Before addressing the technology necessities for a successful mobile office, you should consider what “mobile office” means to you, because the technology required can vary depending upon your definition. For example, if your idea of the mobile office means splitting time between a traditional work environment and a home office, your Internet connection needs are much different from those who will work from many locations, including client/customer premises. Identifying the Right Hardware for Your Needs To avoid overly complicating matters, simplicity makes sense in your mobile office. To achieve simplicity, seek to reduce the number of devices and operating systems you work with. For example, instead of a desktop at 4

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your traditional office and a separate laptop for use when away from that location, consider migrating to a “business class” laptop so that you will not have to worry about maintaining multiple devices and so that you will always have access to your data and applications. Examples of “business class” laptops to consider include HP’s ProBook and EliteBook lines, Dell’s Latitude series, and Lenovo’s ThinkPad Edge series. If you believe that a tablet computer such as an iPad could benefit you, instead of purchasing a tablet in addition to your computer, consider looking at the emerging class of “convertible” laptops. Units such as Microsoft’s Surface Pro, Lenovo’s ThinkPad X230t, and Dell’s XPS 12 combine the power of a Windowsbased laptop with the convenience of a tablet. This class of computing device is growing on seemingly a daily basis, meaning that your options in this market continue to expand – always good news for purchasers! While your computer will likely receive the lion’s share of attention, your mobile office will not be complete without other devices. External monitors, printers, and scanners will all likely be components of your hardware environment, so carefully consider which models will work best for you. Additionally, if you will frequently visit client/customer locations, you should likely buy a docking station for your laptop to make it easy to connect to all of your peripheral devices when you return to your fixed work location. Software for the Mobile Office What software titles will you need in your mobile office? The answer is simple – the same ones you need in a traditional office. For most of us, that means Microsoft Office and some form of PDF software such as Adobe Acrobat. If you work in public accounting, that also means – depending on your area of practice – access to tax, write-up, payroll, engagement, practice management, and document management systems.


If you work outside of public accounting, you may need access to the corporate accounting/ERP system and other specialized software applications in use in your organization. When considering software for the mobile office, you may wish to examine Cloud-based solutions, instead of traditional software implementations. Moving to this environment eliminates the need to install the software locally on your computer and provides you with access to your tools of the trade whenever and wherever you have access to the Internet. Additionally, for your Microsoft Office licenses, you should examine obtaining those licenses through a Microsoft Office 365 subscription plan. Depending on the Office 365 plan you choose, in addition to providing desktop licenses to Microsoft Office that can be installed on up to five computers you use, you also receive Microsoft-hosted email through Exchange Online, intranet services through SharePoint Online, communications through Lync, and synchronization of data through SkyDrive Pro. Further, many companies will find that the cost of licensing through the Office 365 subscription model to be much less than the cost of licensing through traditional models. Don’t Overlook Communications Just because you will be working outside of a traditional office does not mean that you will not need to communicate with team members; if fact, the need for communication tools is greater in the mobile office because of the lack of “water cooler” time that we have in a traditional environment. Certainly, cell phones will be a major asset in this area, but also carefully consider using tools such as Microsoft’s Lync, Skype, GoToMeeting, and Voice Over Internet Protocol (VOIP) phones to facilitate communications not only with team members, but also with clients/customers and with other external parties. Ensuring Connectivity In the mobile office, the Internet becomes the backbone of your data network, so ensure that you have reliable, highspeed connectivity. At a minimum, DSL or cable-modem services in the home office are necessary. In addition, consider how you will connect when you are away from a fixed work location. In these instances, you will likely need some sort of cellular data service. These services can be add5

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ons to your existing smartphones data plans or can take the form of separate devices commonly known as “MiFi cards.” In either case, monthly fees typically in the $10 to $60 range are necessary to provide true mobile access to the Internet. Further, you can use your cellular data service as a backup to your in-home Internet connection, should that connection become unavailable. Taming the Data Security Threats Lastly, consider how you will handle security threats, particularly the threat posed by potentially losing a laptop, smartphone, or tablet on which you have stored sensitive information. The legal issues related to such a breach are significant as are the client/customer relations issues. If you are carrying sensitive data on a portable device, ensure that you are using “long-and-strong” passwords on that device to minimize the chance that an external party could access it. Additionally, consider using a whole-disk encryption utility such as Windows BitLocker or PGP Whole Disk Encryption to provide additional security in the event your laptop is lost or stolen. While no security tool is perfect, using these types of tools, in addition to a healthy dose of common sense, will help to minimize data security threats. Summary Going mobile offers many great benefits such as reduced costs, increased productivity, and the ability to serve clients/customers better. As a mobile worker myself, I can personally attest to these benefits. I can also attest to the fact that simply using a laptop or tablet does not constitute an effective mobile office. Rather, you must address numerous technology issues in order to ensure the success of your mobile office. Once you manage these mobile office necessities, you will be well on your way to working effectively and efficiently in your rendition of the mobile office.

About the Author

Thomas G. Stephens, Jr., CPA.CITP Mr. Stephens is a shareholder in K2 Enterprises, where he develops and presents continuing professional education programs to accounting, financial, and other business professionals across North America. You may contact him at tommy@k2e.com


www.AccountingBizBrokers.com Kathy@AccountingBizBrokers.com Kathy Brents, CPA CBI 813 Oak Street 10A, #298 | Conway, AR 72032 P: 866.260.2793 or C: 501.514.4928 F: 866.260.2793

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OCTOBER 2013 NORTH AMERICA'S LEADER IN PRACTICE SALES

An aямГliate of Accounting Practice Sales


Nonprofit of the Month

Founded in 1977 and lead by a volunteer board of directors, Heartland Therapeutic Riding is Kansas City’s first therapeutic riding program designed to assist individuals with physical or cognitive disabilities, such as cerebral palsy, spinal bifida, autism, development delay, Down Syndrome, emotional disorders, sight and hearing impairments and neuromuscular and orthopedic challenges. Who We Serve Heartland accepts participants who exhibit physical or cognitive disabilities. Each individual is evaluated before being accepted into Heartland’s programs. Our clients’ disabilities include cerebral palsy, spina bifida, autism, developmental delay, Down Syndrome, mental retardation, deafness, blindness, emotional disorders, and many neuromuscular and orthopedic problems. Heartland does not discriminate as to sex, creed, color, or ability to pay. Clients are accepted with their doctor’s written permission. Heartland has a limited amount of scholarship funding for clients unable to pay the full fee. What We Do Heartland Therapeutic Riding provides equine-assisted therapy through the movement of and human interaction with the horse. Early intervention hippotherapy is provided for special needs children by a physical or an occupational therapist. Therapeutic sports riding is available for children and adults with disabilities. It is taught by Professional Association of Therapeutic Horsemanship (PATH) International-certified instructors. Both programs utilize motor planning, cognitive planning, and sensory integration in the design and implementation of each class session. Why We Do It Horseback riding is a helpful therapeutic tool in improving balance, coordination, and strengthening muscles. The action of the horse’s back simulates the action of walking in the rider’s pelvis. Horseback riding uses all the muscles in the body. Activities emphasizing cognitive, behavioral, psychological, and physical goals of each participant provide the rider with skills leading to successful adaptive riding. How We Function Heartland Therapeutic Riding employs an occupational therapist and a physical therapist certified by the American Hippotherapy Association to conduct our intervention therapy program. Certified therapeutic riding instructors conduct the sports riding program. We operate with the help of more than 120 volunteers each week. We maintain a herd of approximately 20 well-trained, sound and patient horses with extensive riding or show experience.

Click Here to Donate

Click Here to Learn About Volunteering

Have a Nonprofit You Want Us to Feature? If you are involved with a nonprofit that you would like us to feature in Skyscapes, email Danielle,danielle@kscpa.org, to get the word out! 7

OCTOBER 2013


When the Whistle Blows BY LYNN FOUNTAIN, CPA, CGMA, FOUNTAIN GRC LLC

O

ne way of stopping prank phone calls is to pick up the phone and immediately blow a whistle into the receiver as loud as you can. This can be a very effective technique when the phone rings late in the evening because young teenagers are playing phone pranks. Of course, this was before the prevalence of cell phones. But the action did the trick! If you’ve ever been on the other end of that call, you know it can be deafening to the person receiving the message. Take that analogy and consider what could happen when protocols aren’t in place to provide for whistleblower complaints in a discrete and transparent manner. That whistle blow may get much louder than anyone in your company may have anticipated.

8 OCTOBER 2013 © Copyright 2012 Lynn Fountain, used with permission.


Few if any professionals enter a position within a company with the goal to be a whistleblower. But in today’s complex and dynamic business world sometimes things just happen. And when those incidents occur, if there isn’t an appropriate outlet for reporting concerns or suspected wrongful behavior and if the company has not instilled a culture of openness, transparency and strong ethics, professionals can find themselves in a morale predicament. We know from studies of psychology and human behavior that the concept of right and wrong, good and bad, morale or immoral can often relate very strongly to an individual’s upbringing, social or economic status or even religious or personal beliefs. Most whistleblowers don’t call a hotline because they are furious with a company or want to get back at a particular person; they have an intrinsic belief that the observed behavior or actions was truly wrong. If the person has reached a point of feeling the need to call an anonymous hotline, then the potential issue may have already reached a peaking point higher than management may have ever anticipated.

So, let’s start back at the beginning. Why should we pay attention to previously reported or high profile whistleblower cases? In simplest terms, it is the same reason we have our school children study about history. Whenever human behavior is involved, peering into past scenarios can teach us a great deal about what concepts work and which don’t. Hopefully, we will learn from the mistakes of the past and take appropriate steps to prevent similar issues in the future. Well, as my third grade teacher would say: “Someone isn’t paying attention!” Preventing future issues requires understanding the reason why an issue occurred, how it occurred and what could have been done to prevent it. Possibly, there are short-cut steps being taken in today’s fast past business environment.

As discussed during this webinar segment, the actual statistics around personal implications to whistleblowers can be daunting to anyone thinking of taking action. Information from a study of 233 whistleblowers identified: • 90% were later fired or demoted • 27% faced lawsuits • 26% later sought psychiatric or physical care • 25% suffered alcohol abuse • 17% lost their homes • 15% got divorced • 10% attempted suicide • 8% went bankrupt.

How is the program communicated throughout the organization?

However, despite all of these disparaging statistics, only 16% of individuals within the study indicated they would not blow the whistle again. The reason is linked to their individual moral code or belief that what they were doing was truly “the right thing to do.” Ultimately, their sole purpose was not to “rat” on the company but to “right some wrong.”

Corporate Hotline History There has been so much written about the establishment of corporate hotlines. What more could possibly be added? Logically thinking, if what has already been outlined and written is strong and sound advice, but we continue to see corporate struggles and scandals leading to whistleblower complaints, along with the recent government need to establish the Dodd-Frank law; then either the current outlined processes are not good enough, or companies just aren’t listening.

Before you dismiss that possibility, ask yourself what you know about your own company’s whistleblower process. Answer a few of the questions below to begin to assess your program?

• Is communication primarily managed through the company’s code of conduct? If so, how often are employees asked to affirm the code of conduct and in what manner does that affirmation occur? • Are there posters throughout your corporate headquarters? If so, where are they placed? - Are they in strategic areas where employees would be able to quickly relay back to you where they saw one? Or are they in hallways, corners or behind doors? • If the hotline process is posted on your internal web-site, is it in a place that is easily identified when signing onto your network?

How often is there open communication by senior leaders about the hotline with employees? • Do managers openly endorse the program or reluctantly comply? • Is there some unwritten code that is rumored regarding the hotline where employees may feel uncomfortable calling and reporting an issue? • How does management communicate the protocol for investigating or following-up on issues that come through the hotline? Would an employee be able to recite that protocol?

How and who manages your hotline? • If it is internally managed, how do you ensure

© Copyright 2012 Lynn Fountain, used with permission. 9 OCTOBER 2013


employee confidentiality? Remember, it is not enough just to state in a policy that the hotline is confidential, if actions are as loud as words, policy statements alone will go untrusted by employees. • If it is externally managed, have you checked its effectiveness recently? o If you were to call the hotline, how effective is the representative in understanding the issue you are reporting? If you are calling about a financial issue, do they understand the concepts and terms you are using? o Do you have to continue to recite your concerns, explain terminology, and repeat names? o Is the call tape recorded and if so, is the caller informed that they are being recorded? o What type of facts and information does the representative ask for? Are they simply recording what you say or are they receptive enough to ask questions to help better explain and understand the full scope of the issue? • How quickly do calls get communicated to the proper individuals within the organization for investigation?

Are calls received through the hotline taken seriously or viewed by managed as something that has to be administered? • Would employees be able to relay any positive outcomes of the hotline? • If you are in a role where you participate in the compilation of hotline results, are the calls of the kind and nature that reflect the true purpose of the hotline? • How long does it take management to investigate or react to an issue? • Are issues “always” resolved with no concerns? If so, do you have any concerns about how the issue was investigated? • Who decides that an issue has been completely and thoroughly investigated? Is there a protocol for investigation?

All of these questions are important when assessing how effective or reliable your whistleblower hotline is. Be cautious of relying too heavily on statistics when assessing the effectiveness of your process. Statistics are only as good as the information collected and used to develop the statistics. If the hotline call is wrongly classified, improperly evaluated or assessed, or improperly handled and responded to, the statistics may have little or no meaning. If you are a member of a company’s Board, ask yourself: • What information is provided to you regarding the content and resolution of calls coming through the hotline? • Are you satisfied with the reporting of just numbers? • Are you aware of the facts behind more significant complaints? Are you satisfied with the investigative techniques? • If not, ask yourself why. Whistleblowers will continue to be a component of corporate America and part of the ongoing story of corporate governance practices. It is evident through recent legislations such as the Dodd-Frank act that regulators believe the existence of a whistleblower hotline is important. How effectively these hotlines will be are something that will continue to be debated in the corporate world. Companies can make a difference within their own procedures. To do this, they must understand the reason and importance of the hotline process to their own governance procedures. Executives must set the right tone and be open to the communication protocols that are established to provide the proper outlet for the flow of information.

Click here to register for this self-study session

How are the results of hotline issues reported to the Board and Audit Committee? • Does the Board simply receive statistics of calls or are they informed of the substance of the issues? • Does the Board ask the hard questions of management about reported issues? • Does the Board have input into the investigation process?

Part of a 14-part Series on Governance, Risk & Compliance Click Here to View More

© Copyright 2012 Lynn Fountain, used with permission. 10

OCTOBER 2013


Thank you to our CONFERENCE SPONSORs!

WANT TO SPONSOR OR EXHIBIT? CLICK HERE FOR MORE INFORMATION! 11

OCTOBER 2013


Professional Development

Heartland Technology Conference December 12-13, 2013 Crowne Plaza - Overland Park Member Fee: $395 Non-member Fee: $445

Click here to register Financial Planning Workshop

Agricultural Tax Workshop

May 5, 2014

May 6, 2014

Kansas City

Hilton Garden Inn - Manhattan

Save the Date

Save the Date

Governmental & Nonprofit Accounting & Auditing Conference

Business & Industry Conference

June 9-10, 2014

June 17, 2014

Hyatt Regency - Wichita

Wichita

Save the Date

Save the Date

Conference on Kansas Taxes June 24, 2014 Prairie Band Conference Center - Mayetta

Save the Date 12

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Fall Conference Wrap-Up 2013 Business & Industry Conference - October 16, 2013 The KSCPA Business & Industry Conference is a conference produced by the members of the KSCPA to provide CPAs, attorneys, and others the opportunity to receive general and technical education targeted specifically to business & industry. The conference targets upper level management and those who aspire to be upper management. The 2013 conference, “Excellence in Financial Management� was both an educational and networking event. It was a chance to take a breather from the challenges of the routine but harried workday to focus on updating knowledge and creating a course of action that is successful despite uncertain times.

Click here to view more photos 13

OCTOBER 2013


KSCPA 63rd Annual Kansas Tax Conference - November 21-22, 2013 “Best speaker group in many years.” “Best conference that I can remember.” “Excellent program with a variety of topics.” - Just a few comments about the 63rd Annual Kansas Tax Conference held in Overland Park November 21-22, 2013. The program overall was rated 4.30 on a 5.00 scale. Topics included the tried and true individual and business tax updates as well as estate and gift taxes and tax-exempt organizations. Melissa Labant, JD, CPA, from the AICPA provided the annual “Update on Washington Tax Developments,” and Randy Johnston, MSC, MCP provided his insight in his annual technology update. New this year was a “track” on identity theft and privacy and security. Other topics ranged from divorce, social security, and ethics. Dr. Chris Kuehl provided another dynamic session on “Global Economic Update” with a rating of 4.89 out of 5.00. Jerry Love, CPA/PFS, CITP, CGMA, ABV spoke on “Identity Theft” with a rating of 4.78 out of 5.00, and Gary Allerheiligen, CPA provided a business tax update with a rating of 4.67 out of 5.00. The audience toasted Gary Allerheiligen on the last session of the conference and what he intends to be his last presention (Frank Sinatra retired a couple of times as well, right?). If Gary does follow through, he will be sorely missed. We are grateful for his years of service, and look forward to him continuing in the leadership of the KSCPA.

Click here to view Jerry Love’s highly-rated session on “Identity Theft.”

Click here to view more photos 14

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Courses Click the Title of the Course to Register

Date

Course Title - Instructor

Location

12/5 How to Identify, Explain & Present Pertinent Financial Infoto Non-Accountants - Park

Kansas City, MO

CPE/Credit 8/AA

12/19

Trusted Business Adviser II - Rigby

Kansas City, MO 8/AA

12/19

Tax Advisor’s Update - O’Shaughnessy

Wichita

AA - Accounting & Auditing ET - Ethics

TX - Taxation

KEY CLE - Continuing Legal Education TC - Technology

ACPEN, CalCPA, CPA Crossings & Surgent McCoy offer webcasts and webinars to KSCPA members. Click the icons to learn more!

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CS - Consulting Services

YB - Governmental-Nonprofit - Yellow Book

A Premier Partner ALTERNATIVE CPE

8/TX


KSCPA ONLINE SELF-Study Click here Register NEW! The Psychology of Fraud by Toby Groves ( 2 hours Ethics) Coming Soon! Gary Allerheiligen Update on the Governor’s Tax Bill

ANDERSON’S AUDIT EXPRESS Anderson’s Audit Express is a unique, practical-knowledge series designed to help you improve the audit process and be more profitable. It was created and led by an experienced auditor following the audit the process from planning to opinion. The series provides tips for successful auditing for the audit team and client.

ANDERSON’S NONPROFIT EXPRESS Anderson’s Nonprofit Express - 6 Sessions - Designed for CPAs and auditors in public practice that perform audits of nonprofits or governmental entities. . It was created and led by an experienced auditor following the audit the process from planning to opinion. The series provides tips for successful auditing for the audit team and client.

DRINON’SLEADERSHIPEXPRESS Drinon’s Leadership Express is based on a highly-researched and applicable four-point concept. It is targeted to intermediate to advanced leadership levels in business and industry. It focuses on managing relationships, results, change and decisions and provides practical information for improving communication with followers. It offers: unique ideas for getting things done in this busy day and age; essential concepts for navigating today’s rapid change curves; and useful approaches to solving problems and making decisions.

FOUNtain’s governance express Fountain’s Governance Express is a series designed allow participants to see into the inner workings of the corporate world and how Governance, Risk and Compliance (GRC) function in that environment. The series shows participants how to build and monitor effective GRC programs. Enterprise Risk Management (ERM) and Fraud are also emphasized.

CHECK THE KSCPA WEBSITE FOR HOT TOPICS AND ETHICS SESSIONS 16

OCTOBER 2013


Give Your Clients the Gift of 75% Tax Credits to Support Entrepreneurship 75% Tax Credit

Donors* receive a 75% state income tax credit for their donation. A tax credit is a dollar-for-dollar credit against state income tax liability. This means that for every $1,000 donated, donors will receive $750 credit directly off of their state income tax liability. Donors are also eligible to receive a federal and state tax deduction and should consult with their individual tax specialist to determine the amount of any deductions. A K-31 Form is required with the individual tax form and is available online through the Kansas Department of Revenue. Donations provide matching loans and/or grants to entrepreneurs in rural Kansas areas and in distressed areas of larger cities who are starting or expanding businesses.

Minimum & Maximum Annual Tax Credits

The minimum allowable tax credit per year is $187.50, which translates into a donation of $250. The maximum allowable credit per year is $50,000, which translates into an approximate donation of $66,667. If the amount of the tax credit exceeds the contributor’s liability in the taxable year, the remaining portion of the credit may be carried forward until the total amount of credit is applied.

How to Donate

Make checks payable to the Kansas Center for Entrepreneurship. Our mailing address is: Kansas Center for Entrepreneurship c/o NetWork Kansas P.O. Box 877 Andover, KS 67002-0877 The donor will be required to provide their social security number or company federal tax id number to the Kansas Center for Entrepreneurship to receive credit for their donation. Call (316) 425-8808 to verify that credits are still available for the current tax year. *Donors may be individuals or corporations. Call (316) 425-8808 for more information.

Contact NetWork Kansas

If you have questions about Kansas Entrepreneurship Tax Credits, please contact Kristi Pedersen at (316) 425-8808 or kdpedersen@fhsu.edu For more information about NetWork Kansas, please call (877) 521-8600 or visit us online at www.networkkansas.com

NetWork Kansas is a 501c3 nonprofit organization dedicated to developing an entrepreneurial ecosystem in Kansas that connects aspiring, emerging, and established businesses to a wide network of business-building resource organizations across the state. NetWork Kansas provides small businesses and entrepreneurs with free, easy access to the resources they need to succeed.

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July/August Exam Testing Window CPA Passers Top Scorer Erika Schnittker Lawrence

Michelle Bustamante Garden City

Neil Likens Mission

Philip Scheuerman Leawood

Zhen Chen Topeka

Cole Lilly Assaria

Joshua Schwagerl Manhattan

Daren Chesbrough Leawood

Shawnell Linot Rose Hill

Jacqueline Spahn Wichita

Christian Cole Leawood

Matthew Mentzer Overland Park

Jessica Stack Lenexa

Joshua Dennis Wichita

Darcie Mitchell Overland Park

Cory Strunk Colwich

Alex Deters Topeka

Tracy Murphy Topeka

Chelsea Summers Olathe

Heber Garcia Garden City

Jacob Norby Derby

Scott Terrel Wellington

Emily Grauerholz Bellville

Brooklyn Olberding Midland, TX

Jamie Welsh Merriam

Patrick Heavrin Parsons

Cassandra Post Lawrence

Erika Wheeler Shawnee

Megan Hughes Olathe

Jason Ross Lawrence

Zachary Whitley Wichita

Quincie Ingram Topeka

Keli Russell Wichita

Clara Winger Wichita

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OCTOBER 2013


Member & Vendor NEWS

MEMBER/VENDOR NEWS Traci Adams, CPa Traci Adams, Haysville, has joined Murfin Drilling Company in Wichita as a senior tax specialist. Traci was previously employed at BDK, LLP. Congratulations, Traci! Jennifer Allen, CPA From the Wichita Business Journal: Jennifer Allen, Wichita, has been promoted to manager in its tax services department at Allen, Gibbs & Houlik, L.C. Congratulations, Jennifer! C. Scott Anderson, CPA From the Topeka Capital-Journal: C. Scott Anderson, Topeka, has joined Silver Lake Bank as chief credit officer and audit manager. Scott was previously employed at Summit Materials. Congratulations, Scott! Brian Barta, cpa Brian Barta, Topeka, has been promoted to audit supervisor at Wendling Noe Nelson & Johnson, L.L.C. Congratulations, Brian! Matthew Boan, CPa Matthew Boan, Overland Park, has been promoted to Managing Partner at KMB-CPAs, LLC in Overland Park. Congratulations, Matthew! Terrance brown, CPa Terrance Brown, Great Bend, has retired. He was a shareholder at Adams Brown Beran & Ball, Chtd. Congratulations, Terry! Cheryl Brubaker-CArr, CPA Cheryl Brubaker-Carr, Manhattan, has joined Berberich Trahan & Co., P. A. Congratulations, Cheryl!

Do your clients know the value of their business?

Shelly Casady, CPA Shelly Casady, Suwanee, GA, has retired. She previously owned her own practice, Shelly L. Casady, CPA, in Shawnee Mission. Congratulations, Shelly!

Consider A BizNumber Evaluation

James Colahan, CPA James Colahan, Lawrence, has been promoted to vice president at Summers, Spencer & Company, P.A. He was previously the tax director. Congratulations, Jim!

Call Steve Fischer Certified Business Intermediary

Bradley Cornelsen, CPA Bradley Cornelsen, Council Bluffs, IA, has been promoted to chief financial officer at MC Transportation Inc. He was previously the director of finance. Congratulations, Brad!

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Got News? Contact OCTOBERDanielle, 2013 danielle@kscpa.org, to share your news.

Learn more at www.yourbiznumber.com

316-262-8722

sfischer@vrbbplains.com Offered In Conjunction With


Member & Vendor NEWS Dan Davis, CPA Dan Davis, Wichita, has been promoted to senior at Regier Carr & Monroe, L.L.P. He was previously a tax manager. Congratulations, Dan! Kelly Davis, CPa Kelly Davis, Overland Park, has been promoted to Managing Partner at Davis & bellomo, PA in Overland Park. Congratulations, Kelly! Michael Driver, CPA Michael Driver, Topeka, jas joined Scott W. Holloman, CPA, in Topeka. He previously a tax manager for a national firm, concentrating in small business, construction, nonprofits and multi-state complicance. Congratulations, Michael! Stephen Fisher, CPA Stephen Fiser, Wichita, has joined Fidelity Bank as the Senior Vice President/Controller. He was previously the Vice President at Sunflower Bank, N.A. in Salina. Congratulations, Stephen! phillip gould, cpa From the Kansas City Business Journal: Phillip Gould, Kansas City, MO, has been promoted to director at BKD CPAS & Advisors. Previously, he was senior manager. Congratulations, Phillip! Arlen Hamilton, CPA Arlen Hamilton, Wichita, has been promoted to accounting manager at Cargill Meat Solutions Corporation. Previously, he was accounting supervisor. Congratulations, Arlen! Lisa Harre, CPA Lisa Harre, Shawnee, has joined MTAR LLC as the Chief Financial Officer. Previously, she was at TMPitman and Associates LLC. Congratulations, Lisa! Stephanie Haug, CPA Stephanie Haug, Seneca, has joined Reese & Novelly, P.A. as a senior. Previously, she was with Fairview Mills. Congratulations, Stephanie! Gregg Haywood, CPA Gregg Haywood, Overland Park, has opened Gregg M Haywood CPA PA in Overland Park. Congratulations, Gregg! Carl M. Heintz, CPA Carl M. Heintz, Leawood, has retired. He was the owner of Carl Heintz CPA. Congratulations, Carl! Randall Hofmeier, CPA Randall Hofmeier, Hutchinson, has been promoted to shareholder at Lindburg Vogel Pierce Faris Chtd. He was previously a manager. Congratulations, Randall! Thad Kirmer, CPA Thad Kirmer, Topeka, has been promoted to supervisor at Wendling Noe Nelson & Johnson L.L.C. Congratulations, Thad!

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OCTOBER 2013


Member & Vendor NEWS Teri Klitzke, CPa From the Great Bend Tribune: Teri Klitzke, Ness City, has joined Adams, Brown, Beran & Ball, Chtd., as a senior manager. She is a graduate of Fort Hays State University. Teri has over 10 years of experience in the accounting industry. Congratulations, Teri!

Keith knickerbocker, CPA Keith Knickerbocker, Shawnee, has joined Ceco Concrete Construction, LLC as the General Accounting Manager. He was previously employed at The Louis Berger Group, INC. Congraulations, Keith! Brent Knoche, CPA Brent Knoche, Hutchinson, has been made a shareholder at Lindburg Vogel Pierce Faris Chtd. He was previously a manager. Congraulations, Brent!

Jason Mayers, CPA Jason Mayers, Great Bend, has joined Marmie Motors, Inc. as the Chief Financial Officer. He was previously a shareholder at Adams Brown Beran & Ball, Chtd. Congratulations, Jason! Scott McVICKER, CPA Scott McVicker, Olathe, has been made partner at Ernst & Young LLP. He was previously a senior manager. Congratulations, Scott! AMie McHUGH, cpa Amie McHugh, Shawnee, has joined Children’s Mercy as a Senior Accountant. She was previously employed at Howe & Company. Congratulations, Amie! edward Michel, CPA Edward Michel, Dodge City, has retired. He was with Lindburg Vogel Pierce Faris Chtd. Congraulations, Edward! Jason Moulin, CPa Jason Moulin, Kansas City, MO, has joined Grant Thornton LLP as a senior audit associate. He was previously with Hiebert & Decker, CPAs, Chtd. Congratulations, Jason! Eric Otting, CPa Eric Otting, Topeka, has been promoted to managing partner at Wendling Noe Nelson & Johnson. Congratulations, Eric. Denise Peterson, CPA Denise Peterson, McPherson, has joined Swindoll Jazen Hawk & Loyd. She was previously employed at CBIZ. Congratulations, Denise! Steven Regier, CPA Steven Regier, Wichita, has joined Medical Development Management, LLC as the Chief Financial Officer. He was previously a shareholder at Mayer Hoffman McCann, P.C. Congratulations, Steven! Nancy Rische, CPa Nancy Rische, Overland Park, has been promoted to Chief Financial Officer at CNBS, LLC. She was previously the controller. Congratulations, Nancy!

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OCTOBER 2013


Member & Vendor NEWS Bryan Rosner, CPA Bryan Rosner, Lenexa, has joined Miller Haviland Ketter PC PA. Previously, he was with Myers and Stauffer LC in Topeka. Congratulations, Bryan! Derrell Schooley, CPa Derrell Schooley, Topeka, has been promoted to Chief Financial Officer at Kaw Valley State Bank. Congratulations, Derrell! Alyssa Sharp, CPA Alyssa Sharp, Lee’s Summit, MO, has joined Mize Houser & Company, P.A. in Overland Park. She was previously at JMW Associates. She was a member of the 2013 “20 up to 40” program. Congratulations, Alyssa! Emily Sheldon, CPA Emily Sheldon, Topeka, has been promoted to supervising audit senior at Berberich Trahan & Co., P.A. Congratulations, Emily. Breanna Short Breanna Short, Topeka, has joined Tortoise Capital Advisors as a Junior Financial Analyst. She is a graduate of Washburn University. Congratulations, Breanna! Jennifer Slater, CPA Jennifer Slater, Pratt, has been promoted to senior at Patton Cramer & LaPrad, Chtd. She was previously an accountant. Congratulations, Jennifer! Douglas Smith, CPA Douglas Smith, Dallas, TX, has retired from Butler National Corporation. Congratulations, Douglas! Jacqueline Spahn Jacqueline Spahn, Merriam, has joined Ernst & Young LLP in Kansas City. She is a graduate of Kansas State University and received the 2011-2012 KSCPA Byron Bird Graduate Scholarship. Congratulations, Jacqueline! Eric thummel, cpa Eric Thummel, Wichita, has been promoted to senior management in the tax department of Allen, Gibbs & Houlik, L.C. He was previously a manager. Congratulations, Eric! Jamin Will, CPa Jamin Will, Benton, has been promoted to assistant controller at Poet Ethanol Products. Congratulations, Jamin! Erin WHite, CPA Erin White, Austin, TX, has joined Glass & Company in Austin, TX. She was previously employed with BKD LLP in Wichita. Congratulations, Erin! Katrina Woelk, CPA Katrina Woelk, Russell, has joined the City of Russell as Finance Director. Congratulations, Katrina! Mark Woodruff, CPA Mark Woodruff, Clay Center, has retired from practice. He was a shareholder at Woods & Durham, Chtd. Congratulations, Mark!

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OCTOBER 2013


Member & Vendor NEWS Han Yan Han Yan, Lawrence, has joined the Office of Internal Audit at the University of Kansas. She is a graduate of Emporia State University. Congratulations, Han! Jennifer Zavadil, CPA Jennifer Zavadil, Topeka, has been promoted to senior associate at Mayer Hoffman McCann, P.C. in Topeka. Congratulations, Jennifer!

IN MEMORIAM Jeff porter December 19, 1948 - October 2, 2013

GR WTH It’s what CGMA stands for. Officially, of course, it’s Chartered Global Management Accountant. A new designation representing accomplished professionals that drive and deliver business success, worldwide. Find out more at cgma.org

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CGMA_HalfPage_ADS_cobrand.indd 4

OCTOBER 2013

Copyright © 2012 American Institute of CPAs. All rights reserved.

Jeff Porter passed away on October 2, 2013. Jeff graduated from Fort Hays State University with a business degree and from Wichita State University with an accounting degree. He worked for Godfrey & Hay in Liberal and left to open his own practice, Jeff Porter CPA. Jeff was a member of the KSCPA, having joined in 1978. He was a former board member for the Southwest National Bank, current board member for Bob Wilson Memorial Hospital and was a member of the United Methodist Church in Ulysses. Jeff will be greatly missed.

1/26/12 4:01 PM


NEW MEMBERS CPA Members John A. Bernard Netsmart Technologies Overland Park

Joseph M. Ronnebaum PricewaterhouseCoopers, LLP Kansas City, MO

Barry Boyles Wendling Noe Nelson & Johnson, L.L.C. Topeka

Keith M. Singleton Lint, Singleton & Heintz CPAs, PC Leawood

James R. Colahan Summers, Spencer & Company, P.A. Topeka

Jessica E. Winkel Anderson Reichert Anderson LLC Osborne

Zebadiah T. Elliott Sink, Gordon & Associates LLP Manhattan

Cathy M. Woods Mize Houser & Company P.A. Lawrence

Stephanie M. Graham Kennedy and Coe, LLC Wichita

Affiliate Members

Student Members Kristi Hargadine Kansas State University James H. McBride University of Kansas Heather N. Shearer University of Missouri - Kansas City

Sarah L. Blew Regier Carr & Monroe, L.L.P. Wichita

Jolene R. Haas

Brungardt Hower Ward Elliott & Pfeifer, LC

Hays

Arlen R. Hamilton Cargill Meat Solutions Corporation Wichita

Grace A. Fiscus Regier Carr & Monroe, L.L.P. Wichita Cory J. Kowalski Regier Carr & Monroe, L.L.P. Wichita

CEO Mary MacBain Elected to CPA/SEA Board of Directors The Certified Public Accountants Society Executives Association (CPA/SEA) is pleased to announce its officers and Board of Directors for the 2013–2014 fiscal year. The officers and directors were voted in on October 20 at CPA/SEA’s annual business meeting in Los Angeles, CA. Loretta Doon, CPA, of the California Society of CPAs, is the new president of the Board. Stephanie Peters, CAE, of the Virginia Society of CPAs, will serve as vice president. James (Jim) T. O’Hallaron, CAE, of the Missouri Society of CPAs, is Secretary/Treasurer, and Erin H. Pate, CAE, of the South Carolina Association of CPAs, is immediate past president. At-large Board members include: Joanne S. Barry, CAE, of the New York State Society of CPAs; Michael D. Colgan, CAE, of the Pennsylvania Institute of CPAs; Ronald A Gitz, CPA, CGMA, of the Society of Louisiana CPAs; Penny Gold, CAE, of the Kentucky Society of CPAs; Mary MacBain, CPA, CITP, CGMA, of the Kansas Society of CPAs; and Boyd Search, CAE, of the Georgia Society of CPAs. Formed more than 40 years ago, CPA/SEA is made up of all state CPA society chief executive officers/executive directors throughout the U.S. Through its four strategic and operational values of leadership, integrity, collaboration, and exploration, CPA/SEA enables its members to choose informed courses of action on professional issues affecting CPAs. CPA/ SEA’s strategic plan and planning process provide organizational direction and help CPA/SEA members prepare for the future. 24

OCTOBER 2013


From the Kansas department of revenue

Policy & Research 915 SW Harrison St Topeka KS 66612-1588 Nick Jordan, Secretary Richard Cram, Director

Department of Revenue

Phone: 785-296-3081 FAX: 785-296-7928 www.ksrevenue.org Sam Brownback, Governor

NOTICE 13-18 GUIDANCE FOR SAME-SEX COUPLES (October 4, 2013) Federal Tax Treatment For federal tax purposes, Rev. Rul. 2013-17 provides that the Internal Revenue Service (IRS) will recognize a marriage of same-sex individuals that was validly entered into in a state whose laws authorize such a union. This applies even if the couple is domiciled in a state that does not recognize the validity of same-sex marriages. As a result, for tax year 2013 and going forward, same-sex spouses generally must file their federal income tax returns using a filing status of married filing jointly or married filing separately. Kansas Income Tax Treatment Kansas only recognizes marriages between one woman and one man. (See Article 15, Section 16, of the Kansas Constitution.) Kansas Statutes Annotated (K.S.A. 79-32,115) provide that a husband and wife shall file a joint or married filing separate return for income tax purposes. Individuals of the same sex cannot file a Kansas income tax return using a tax status of married filing jointly or married filing separately. In the case of same-sex individuals who are considered married for federal income tax purposes: 

As has been the practice since the initiation of the Kansas income tax, each individual must file a separate Kansas income tax return on Form K-40, using the filing status of single or, if qualified, head of household.



Same-sex individuals who file a joint federal income tax return must complete a worksheet that will be available at www.ksrevenue.org to show the amount of income as reported on the joint federal return that is allocable to each individual, and determines the federal adjusted gross income to be used by each individual for Kansas tax purposes.

The above guidance applies to returns filed for tax year 2013 and going forward.

25

OCTOBER 2013


From GASB

Although Rev. Rul. 2013-17 provides that under certain circumstances amended returns for prior tax years may be filed for federal tax purposes to change the filing status to married filing jointly or married filing separately, no such amended returns may be filed for Kansas to change the filing status. Returns can be filed electronically through www.webtax.org, or, if it is available, through commercial tax preparation software. Returns can be filed on paper, although the Department of Revenue prefers that returns be filed electronically. Taxpayer Assistance Additional copies of this notice, forms or publications are available from our web site, www.ksrevenue.org. If you have questions about income tax, please contact: Taxpayer Assistance Center Kansas Department of Revenue 915 SW Harrison St., 1st Floor Topeka, KS 66612-1588 Phone: 785-368-8222 Hearing Impaired TTY: 785-296-6461 Fax: 785-291-3614

GOVERNMENTAL ACCOUNTING STANDARDS BOARD LAUNCHES NEW WEBSITE Norwalk, CT, September 30, 2013—The Governmental Accounting Standards Board (GASB) today launched an updated website that features more user-friendly navigation and “plain English” resources that provide extensive background on accounting and financial reporting issues for state and local governments. The site is found at www.gasb.org. The website redesign follows the launch of the Financial Accounting Foundation (FAF) and the Financial Accounting Standards Board’s (FASB) new websites, branding, and logos. The new GASB website is designed to be the primary source of news and information about the GASB and its activities. The website includes videos and other new content intended for a wide range of users, including those who are unfamiliar with the GASB and its activities. For example, the inaugural video features GASB Chairman David A. Vaudt discussing implementation issues related to the new GASB pension accounting and financial reporting standards. The new GASB website has a more intuitive web platform that makes it easier to find the latest updates on projects and initiatives. For example, GASB’s new pension standards, due process documents currently out for comment, and the new online Governmental Accounting Research System are prominently featured on the main page along with other key GASB resources. 2

26

OCTOBER 2013


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OCTOBER 2013


CLASSIFIEDS

Meridian business services Senior Accountant

Midwest Tax & financial, Inc. Accountants, CPA’s and Tax Preparers

Accountant, CPA and/or Tax Preparer needed for upcoming tax season. PT/FT positions available • Proficient at preparing individual income tax returns required • Basic computer knowledge required • Familiarity with Drake Tax Software preferred

Medium sized CPA firm in the southern Kansas city area is growing and expanding their small business tax and accounting services. This person would be responsible for supporting business clients with their monthly financial statements, answer management questions, develop tax strategies and prepare tax returns. The role includes various outsourced controller functions. Responsibilities would also include staff level audit work and would be trained by experienced CPA’s on staff. Contact Amy Goode, CPA 913-837-4230 or amy@meridianbusiness.com.

Email resume to Brittney@MidwestTF.com

Lint singleton & heintz cpas pc Devonshire village shopping center Special Offer: Leasing Retail Space for CPA/Accountant in Olathe, KS Devonshire Village will provide your practice with the professional image that you must convey to your customers. After a major redevelopment, Devonshire boasts attractive, modern storefronts, vibrant landscaping, onsite maintenance with snow/ice removal, excellent visibility, and many strong co-tenants to drive additional business. Join Pizza Hut, Tea Garden, Slim 4 Life, All-State, Gymboree, Curves, and more! Special Offer: - Sharply Discounted Rent Rate - 6 Months Free Base Rent - Free Turnkey Custom Buildout We will only allow ONE accountant in our shopping center! Visit http://www.GoDevonshire.com for video and pictures. For Leasing Information, call Scott Lipovac (913) 9090565 or slipovac@trilandproperties.com

Tax Senior Qualifications: 1) Kansas CPA license (or immediate eligibility) 2) 2+ years experience working with small businesses as an adviser and tax preparer 3) demonstrated ability to work well with co-workers 4) willingness to develop long-term relationships with peers, clients, and other CPAs 5) working knowledge of Quickbooks If you know how to efficiently and accurately meets the needs of a small business owner, please apply. Contact Keith Singleton, 913-491-1040 or keith@lshcpa. com www.lshcpa.com

Woods & durham, chtd. Senior/Staff Accountant SIGNING BONUS!!! New position, available immediately! Seeking an experienced, energetic professional. Primarily Tax, as well as business consulting and planning. Minimal audit. Minimal travel. Personal and professional growth opportunities are endless. Excellent benefits, possible flex-scheduling, full-time/part time, and a terrific work environment. Enjoy living and working in a smaller community, with close access to Manhattan and KSU. Please send your resume, with references. To apply, contact Jim Trower, 785-825-5495 or jtrower@ woodsanddurham.com

28

OCTOBER 2013


CLASSIFIEDS

Mapes & Miller LLP

Wright cpa group pa

Staff Accountant

Staff CPA

Mapes & Miller LLP is looking for a CPA or an individual eligible to sit for the CPA exam for our Phillipsburg office in Northwest Kansas. Duties will include tax preparation, auditing, and other accounting services. We offer a competitive salary and benefits package with opportunities for career and professional growth.

Emporia, KS CPA position available immediately. Looking for a self motivated CPA or CPA candidate for local firm. Must have 3-5 years experience with individual and business tax preparation. Quickbooks experience an added plus. This job offers good benefits and possible flexible hours in the off season.

Please send your resume to Mapes & Miller LLP, PO Box 266, Phillipsburg, KS 67661 or e-mail to mmpburg@ ruraltel.net.

Send resume to: Timothy Wright 505 Commercial Emporia, KS 66801 tim@cpawright.com 620-342-7432

REESE AND NOVELLY, PA Manager for CPA Firm (5+ Years Experience Required) Position: Tax & Accounting Manager Location: Wamego, KS Hours: Full time (with some overtime during busy season) Salary: Depending on experience and qualifications) Qualifications: • Bachelor degree in accounting • CPA • 5+ years of experience • Public accounting experience • Tax and/or audit experience • Knowledge of CCH ProSystems fx (Tax), Creative Solutions/PPC (Audit), QuickBooks a plus Description: • Manage tax and/or audit practice of local office • Tax Research • Conduct special projects including tax planning, accounting projects, and/or audit engagements Perks: • Great client relationships • Exposure to multiple aspects of the tax and accounting functions • Great benefits • Laid back professional working environment • Excellent work/life balance in a great family oriented community • Minimal travel To apply, contact Sue Muckenthaler 785-456-2000 or suem@reeseandnovelly.com.

29

OCTOBER 2013

FHLBank Topeka Auditor FHLBank Topeka’s products and services help our member banks provide affordable credit and support housing and community development efforts. We are accepting resumes for the following positions: Auditor This position may be filled as a level I, II or III Auditor, depending on the qualifications of the selected candidate. The individual in this position will perform individual internal audit projects and SOx testing, as part of the total internal audit plan. This includes developing audit scope, developing and performing audit procedures, and preparing reports reflecting the results of the work performed. Work performed includes coverage of functional and operational units, focusing on compliance and financial and operational processes. This position will follow up with departments on the status of outstanding internal audit issues, provide assistance to the external auditors, and work on special projects as assigned by internal audit management. An Auditor III may often direct and review the work completed by other internal auditors. Qualifications •Bachelor’s degree in accounting or finance (or four-year college degree plus equivalent work experience.) •Comprehensive knowledge of generally accepted accounting principles and auditing standards and the ability to work independently. •Comprehensive knowledge and practical experience of internal control system processes and risk management methodologies.


CLASSIFIEDS •Strong written and verbal communication skills. •MS Office including Word, Access, Excel and Visio. •Must be able to work and travel independently and oper ate all types of general office equipment. •1 to 3 years of relevant experience is required for level I candidates. Level II candidates require 3 to 5 years of relevant experience. Level III requires 3 to 5 years of relevant experience plus CPA or CIA certification. In addition to a rewarding, team-oriented work environment, FHLBank Topeka offers opportunities for growth and development, an attractive benefit package including health and dental insurance, 401(k), short-term incentive plan and much more. To see a more detailed job summary and apply for this position, go to the Bank website at www.fhlbtopeka.com. EOE

mcfarren & magnifico Seasonal Tax Preparer A small, established Wichita CPA firm is seeking a highly motivated accounting professional for a seasonal tax preparer position. Accountant must have 3+ years experience and understanding of complex tax issues for both business and individuals. Our firm values a work/life balance, flexibility, and laid back professional work environment. Contact Trina Swart at (316) 686-2727or email at tswart@cpa2000.com.

Execupros Staff Accountant Staff Accountant Job Purpose: Provides management with financial information by researching and analyzing accounts; preparing financial statements. Staff Accountant Job Duties: • Prepares consolidated internal and external financial statements by gathering and analyzing information from the general ledger system and from departments. • Maintains and balances an automated consolidation system by inputting data; scheduling required jobs; verifying data. • Analyzes information and options by developing spreadsheet reports; verifying information. 30

OCTOBER 2013

• Prepares general ledger entries by maintaining records and files; reconciling accounts. • Prepares payments by accruing expenses; assigning account numbers; requesting disbursements; reconciling accounts. • Develops and implements accounting procedures by analyzing current procedures; recommending changes. • Answers accounting and financial questions by researching and interpreting data. • Provides accounting support for mergers and acquisitions by reviewing financial information; converting data to general ledger system; obtaining supplementary information for preparing financial statements. • Protects organization’s value by keeping information confidential. • Updates job knowledge by participating in educational opportunities; reading professional publications; maintaining personal networks; participating in professional organizations. • Accomplishes accounting and organization mission by completing related results as needed. Contact Michael Chavez at 816-994-6003 or mchavez@ execupros.com

Lewis, hooper & dick, llc CPA Tax Manager For over 50 years, Lewis, Hooper & Dick, LLC has been an industry leader in providing premier accounting and consulting service to their clients in the Midwest. We invite you to consider a career with our firm, recently recognized as a top 100 in “The Best Accounting Firms to Work For” national rankings by Accounting Today. We are currently seeking a CPA with a minimum of 5 years’ experience in taxation looking for a leadership position and a fast track to ownership opportunity. Ideal candidates will value cutting edge technology and support systems and direct client contact. Minimum requirements include a Bachelors Degree in Accounting, Master’s Degree in Taxation preferred, solid technology skills and a customer service mind set. We offer an outstanding base compensation and benefits package; including a substantial deferred bonus. Please forward your resume to: Lewis, Hooper & Dick, LLC, Attn. Human Resources, 405 North 6th Street, Garden City, KS 67846. All applicant resumes will be kept confidential.


CLASSIFIEDS

Johnson County, ks government Senior Accountant Requires undergraduate degree in accounting or business; desire master’s degree or CPA or similar certification. Requires 5 years’ experience in preparing and analyzing financial statements and researching complex accounting issues. Education may substitute for experience. Prefer governmental accounting and ERP system experience. Salary DOQ. Hiring range $48,468 - $70,010. For position summary or to apply, go to: http://hr.jocogov.org/jobs-available County Auditor Johnson County in Olathe, Kansas is seeking applicants for County Auditor. Johnson County, with an operating budget of $842.7 million and Aaa/AAA bond rating, is one of the nation’s premier counties, providing comprehensive services to citizens in its role as a leading organization in the KC metropolitan area. The position serves as Principal Officer of the Audit Services Division, reporting to the Board of County Commissioners. The County Auditor is a key participant in divisional and organizational strategic planning and provides internal guidance to departments/agencies of the County. For information and to apply, visit http://hr.jocogov.org/ jobs-available. Closes 12/31/2013.

SECURITY BENEFIT CORPORATION Statutory Reporting Accountant Security Benefit (SB) is seeking a Statutory Reporting Accountant to work in its Finance Department. SB fosters strong partnerships to provide insightful and customized retirement solutions for employers and individual investors nationwide. Through a broad advisor network and its nationally recognized money managers, SB provides mutual funds, annuities and retirement plans and programs. As an industry leader in service technology, SB affiliates also offer business processing and broker/dealer solutions tailored to the financial services marketplace. General Accountabilities: The Statutory Reporting Accountant performs accounting work for the statutory reporting function for annuities and life insurance. This position prepares financial statements on the basis of Statutory Accounting Principles (SAP) and assists 31

OCTOBER 2013

in the review of new transactions analyzing the impact to financial reporting under SAP and communicates to management. This position will work with the Company’s external auditors on statutory related audit matters. Responsibilities: • Posts and balances ledgers for statutory accounting • Assists in preparation of monthly, quarterly and annual SAP financial statements and regulatory reporting • Assists with SAP audit and preparation of SAP audit reports • Verifies, balances, and reconciles various kinds of transactions and reports • Analyzes and verifies internal consistency, completeness and mathematical accuracy of accounting documents • Completes analytical analysis of SAP financial statements to prior periods and plan and communicates results with management • Researches SAP accounting guidance for new transactions and communicates analysis to management Qualifications: • Bachelors in Accounting or Finance (Finance majors must have at least 21 hours of accounting) • Master’s in Accounting preferred • CPA or willing to obtain CPA • 7 years experience working in the life insurance and annuity industry with previous statutory accounting experience • Experience with reinsurance accounting • Understanding of information processing systems • Strong technical and financial analysis expertise • Willingness to develop industry related knowledge • Good interpersonal and teamwork skills • Demonstrated ability to take initiative and work collaboratively and independently • Ability to multi-task and work in fast paced environment with tight deadlines • Flexible team player Visit http://www.securitybenefit.com/career to complete the online application and submit your resume.

Interested in Posting a Classified? Click Here!


Mark Your Calendar! 2013-2014 EVENTS

CONFERENCES/WORKSHOPS

Metro Chapter CPA Recognition Dinner

K2’s Heartland Technology Conference

January 14, 2014 - Overland Park

December 12-13 - Lenexa

CPA Day at the Statehouse & Legislative Reception

Agricultural Tax with Roger McEowen

January 16, 2014 - Topeka

May 6, 2014 - Manhattan

“20 up to 40” Session 1, Day at the Statehouse & Legislative Reception

Governmental & Nonprofit Accounting & Auditing Conference

January 16-17, 2014 - Topeka

June 9-10, 2014 - Wichita

Wichita Chapter CPA Recognition Dinner

Business & Industry Conference

January 23, 2014 - Wichita

June 17, 2014 - Wichita

“20 up to 40” Session 2, Leadership Summit and Professional Issues Update

Conference on Kansas Taxes June 24, 2014 - Mayetta

May 6-7, 2014 - Manhattan Leadership Summit and Professional Issues Update May 7, 2014 - Manhattan “20 up to 40” Session 3, Leadership Development

64th Annual Kansas Tax Conference November 20-21, 2014 - Wichita

Heartland Technology Conference December 11-12, 2014 - Overland Park

July 24-25, 2014 - TBD

32

Designed for the profession, by the profession.

OCTOBER 2013

sm

www.kscpa.org

2013 October/November Fall Wrap-Up Issue of Skyscapes  

Newsletter of the Kansas Society of CPAs.

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