Inside this Issue Gary C. Allerheiligen, CPA: A Role Model Advocating the Profession Meet our Government Affairs Consultants â€˘ Meet the Kansas Board of Accountancy HB 2117: Under Construction by Amber Goering Resolving Conflict by Rich Drinon WWW.KSCPA.ORG
INSIDE THIS ISSUE
Skyscapes SEPTEMBER/AUGUST 2012 ADVOCACY ISSUE AN ADVOCACY ROLE MODEL
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From the CEO Drinonâ€™s Leadership Express: Resolving Conflict Gary C. Allerheiligen: A Role Model Advocating the Profession Meet the Government Affairs Consultants More About the KSCPA PAC HB 2117: Under Construction A Pathway for Access to the Profession Meet the New Kansas Board of Accountancy Appointees 2012 Master Calendar - Conferences, Courses, Events Online Self Study Online Live Learning Conference Summaries Member & Vendor News New Members Classifieds Mark Your Calendar! Events & Conferences
Officers Robert J. Schuster, Chair, Designated AICPA Council Representative M. Aron Dunn, Vice Chair Melinda A. Hitz, Secretary/Treasurer John H. Bruckner, Immediate Past Chair
FROM THE CEO D ear KSCPA Members,
ADVOCACY – Our Greatest Competitive Advantage Last week, our leaders met in Overland Park to review our strategic plan. Our next Skyscapes will cover the details of this event which included trends impacting the accounting profession, SCOT analysis (strengths, challenges, opportunities, and threats), and five “big rocks” for the coming year.
Board of Directors (Term Expires 2012)
Chet Buchman M. George Durler Lewis R. Erickson Gregg C. Goodwin Michelle Schneider
The most impactful result of the session was the update to our vision, mission, and core values as proposed by our 2012 “20 up to 40” leadership group. To gain a clear view of the KSCPA strategic plan and to participate in the action items for our “big rocks,” please register for our November 14th 80th annual meeting events at the Hyatt Wichita on www.kscpa. org or by calling 785.272.4366.
Board of Directors (Term Expires 2013)
James K. Boomer Ginger L. Farney Carolyn C. George Mindi A. Ormiston Matthew R. List
Board of Directors (Term Expires 2014)
Rebecca J. Casey Sean M. Copp Charles Gnizak Trisha A. Cavanaugh James A. Wurbs Rodney G. Van Norden, KSBOA Liaison Gary C. Allerheiligen, AICPA Council Rep.
Over the past three months, Chair Schuster and Skyscapes addressed three of our big rocks – professional development, membership growth, and leveraging technology to communicate member value. This issue of Skyscapes covers the final “big rock” for the current year – ADVOCACY. The number of individual KSCPA advocates like Gary Allerheiligen is limited, but we are the premier association representing CPAs, making the KSCPA the key advocate for Kansas CPAs.
Educational Foundation Board of Trustees John C. Rich, Chair Norman P. Hope, Vice Chair Kenneth A. Selzer, Secretary/Treasurer Kyle J. Hawk John W. Denney Paul T. Mason Cheryl G. Hayward Johanna D. Lyle Political Action Committee Denis W. Miller, Chair James T. Clark, Treasurer Amber K. Goering DeAnn A. Hill Leon C. Logan Kathryn J. Mitchell Michael V. Rogers Mary Rapp MacBain, CPA.CITP, CGMA President/CEO; Editor for Skyscapes Karen Mitchell, CPA, CGMA Finance Director Rita Barnard, Peer Review Administrator Marlene Shellenberger, Administrative Manager Danielle Bulson, Membership & Communications Coordinator; Copy Editor for Skyscapes Contributing Writers: Amber Goering Rich Drinon Marlee Carpenter Joanne Barry Danielle Bulson 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
When the Department of Revenue, legislature, and representatives in Congress need advice from accountants, they turn to the KSCPA as does the AICPA when they need support for legislative, professional standards, or IRS regulations. The KSCPA initiates actions needed to address changes due to globalization, regulation proliferation, and uncertainty. Advocates champion and inspire others to take action. Passion for our profession gives us the ability to communicate with a strong message and we are able to immediately connect with each other and those we want to motivate and get involved in our causes. As CPAs, we possess the power to be the natural leader for the accounting profession in Kansas. We are able to direct individuals and groups with confidence and encourage others to follow. We are dynamic, optimistic, and we anticipate changes in the landscape and react by approaching group dynamics inclusively to achieve collective participation. We are the champions for CPAs, which is why advocacy is our greatest competitive advantage. I encourage you to help us maintain this advantage by attending the leadership meetings on November 14 and connecting with your fellow CPAs to identify our actions over the coming year. Please register today and stay over for the 80th anniversary gala dinner dance and 62nd Annual Tax Conference. Thank you for your support of the KSCPA and your contributions to our profession. Mary Rapp MacBain President/CEO, KSCPA
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 © 2012 Kansas Society of CPAs; Topeka, KS. All rights reserved.
DRINON'S LEADERSHIP EXPRESS
Rich Drinon, M.A., is a leadership speaker, trainer and coach. Over the past 25 years he has presented thousands of sessions for hundreds of organizations throughout the U.S. and Canada, including KSCPA. He has also conducted individual communication coaching for hundreds of leadership and management executives. Rich has worked in leadership positions for local, statewide, national and international for-profit and nonprofit organizations. He’s a University of New Mexico Journalism graduate, and has a Master’s Degree in Communication & Leadership Studies from Gonzaga University. His magazine articles have appeared in Kansas Business News, New Mexico Business Journal, The New Rock Times Music Magazine and Sports Illustrated. His book, “Stepping Up to Leadership” is the text for a Washburn University sponsored program he instructs on Directions in Organizational Leadership.
Conflict happens! And when it does, the leader must be prepared to address issues between parties. Some leaders have a low tolerance for confrontation and avoid intervening in conflict between followers. They take the attitude, “The issue will work itself out.” Others are quick to squelch disagreement between parties by discouraging contention but not helping the individuals resolve issues. In this case, issues linger below the surface and may be displayed through less overt skirmishes or passive – aggressive behaviors. By being proactive, a leader can address conflict and resolve issues before they spread like a virus or escalate to war. Conflict is a natural part of working and living with others. Sometimes conflict is positive, bringing to light different ideas, strategies and methods for conducting business. Positive conflict can generate a creative or competitive tension that makes an organization dynamic. Conflict can also be negative. When the competition between parties turns to fighting, or tension reaches the breaking point, people and organizations can be damaged.
Mark Zuckerberg 4
© Copyright 2012 Rich Drinon, used with permission.
For the focus of this article, conflict is defined as a disagreement between two parties over any particular issue. The purpose of this article is to examine several of the sources of these issues, accompanying behaviors and means of practicing resolution. SOURCES OF CONFLICT
People become conflicted about many things. In any area where there is a difference, there is potential for disagreement. Areas of potential conflict that impact people universally are: gender, age, nationality, territory, cultural background, ideology, power, resources, priorities and personality – to name a few. Just take a look around your home, neighborhood, community, office, business, industry, state, nation and world and you will find great potential for conflict. Here are a few examples: Home: How many times a day do people living under the same roof experience disagreement over who was supposed to do what and when; what belongs to whom; and why one sibling has to do something the other doesn’t have to do? Neighborhood: Most neighborhoods have households at odds over how homeowners or tenants should keep their dwelling; someone’s cat, dog or kids; or the noise level down the street. Community: There is no better place to see conflict at work than at a city council meeting. Debates over services and expenditures, rules and regulations, and use or misuse of public funds abound in communities today as municipalities struggle to make ends meet. Office: What’s the latest office scandal? Who is undermining who and why? How come so and so got promoted but what’s-his-name didn’t? Business: How often is one location favored over another among banking centers; one department has better access to resources than another; or so and so in Houston has more clout than a counterpart in Boston? Industry: A large religious group is experiencing a split among members on an issue and will divide into two camps at variance. Technology or clinical members of a health care trade association want to break away and
© Copyright 2012 Rich Drinon, used with permission.
form their own group in order to focus on their specific needs. State: One state is going to court with another over water rights from a river running through both. Minors from state A are travelling across lines to purchase alcoholic beverages due to the lower drinking age in state B. Fans from one state university seem to hate fans from their rival state’s university, and are playing out those feelings in hostile behaviors creating crime and economic problems for hospitality businesses in both communities. Nation: One nation is having difficulty with illegal immigration from a neighboring nation. Another nation is at odds over long standing political ideologies between the two entities, making for a fragile peace and perpetual chance of war. And still, a third nation is engaged in a trade war with a fourth nation, hurting the inhabitants of both. World: You get the picture! CONFLICT BEHAVIORS & COMMUNICATION
DISC Behavioral Styles & Conflict There is always potential for individuals with different behavioral styles to misinterpret or misunderstand one another. In the module on Recognizing & Relating to Four Behavioral Styles, this series examined the DISC Model of Behavioral Styles and identified Dominant, Interactive, Steady and Compliant types as follows (Allesandra & Associates, Inc., 2010): “D” or Dominant types are Faster-Paced/Decisive & Goal-oriented. “I” or Interactive types are Faster-Paced/Spontaneous & People-oriented. “S” or Steady types are Slower-Paced/Relaxed & Relationship-oriented. “C” or Compliant types are Slower-Paced/Systematic & Task-oriented. When it comes to everyday workplace priorities, such as building relationships, achieving results,
DRINON'S LEADERSHIP EXPRESS
managing change or making decisions, people with different behavioral styles prioritize things differently which can easily lead to conflict. Here are the priorities of each:
Dominant types may confront or become combative with others who stand in the way of their goals. Interactive types may overlook areas of conflict over fear of alienating friends. Steady types may avoid conflict in order to preserve peace and harmony. Compliant types may debate over facts when they know they are right, but may also avoid confrontations that lead to hostility. These behaviors can vary significantly according to the individual’s level of maturity, how high the stakes of the issue may be and a variety of other influencing factors. PASSIVE, AGRESSIVE & ASSERTIVE COMMUNICATION
In addition to one’s behavioral style, how you express yourself in any given situation has a lot to do with arriving at a favorable post-conflict outcome. Some individuals, in the throes of conflict, communicate passively and others aggressively. If you choose to address conflict with another person, or between two parties, it’s essential to communicate in a manner most fitting for the particular point of contention. Assertive communication usually - but not always - fulfills this need. Passive Communication A person displaying a passive style of communication: • Allows others to chose when, where and what will happen. • Avoids saying what he or she wants or feels. • Asks to be turned down with expressions like, “If you wouldn’t mind.” • Gives up if the first request is refused. • Uses such empty phrases as “you know” or “I mean.” 6
© Copyright 2012 Rich Drinon, used with permission.
• Hides real feelings to avoid disagreements. • Uses many vague words hoping to be understood. • Manipulates through a helpless, “poor me” attitude. • Criticizes what he or she does. • Apologizes often. • Cowers in posture, voice and manner. Aggressive Communication A person showing an aggressive style of communication: • Uses the word “You” to send messages that hurt, accuse or blame. • Uses threats, labels and putdowns. • Sets up “win-lose” situations rather than negotiating. • Ambushes people when they are unprepared or preoccupied. • Listens little or only to what he or she wants to hear. • Exaggerates with such words as “always” or “never.” • Manipulates and chooses for others. • Uses one-upmanship. • Intimidates others with an exaggerated show of power. • Threatens others in posture, voice and manner. Assertive Communication A person using an assertive style of communication: • Uses the word “I” showing ownership of feelings or needs. • Negotiates clearly and directly for what is wanted. • Leans forward in a relaxed manner and makes eye contact. • Makes references to specific behaviors; uses active listening to find a “win-win” solution. • Sets a convenient time to discuss or negotiate things. • Sets a firm time and follows up to avoid being put off. • Avoids exaggerating with words such as “always” or “never.” • Keeps the communication short and simple and calmly repeats appropriate requests.
PRACTICING CONFLICT RESOLUTION
Considering Possible Outcomes In addition to recognizing conflict sources and the need for assertiveness, one must consider possible outcomes of any given conflict. Those outcomes include mutual defeat, defeat of one’s opponent, reaching a compromise, surrender to an opponent or arriving at a mutual victory. These outcomes can also be translated as follows: • Lose/Lose • Win/Lose • Win Some/Lose Some • Lose/Win • Win/Win When taking aim at a “desirable” outcome, one must consider the situation. Although a Win/ Win outcome sounds ideal, this scenario is hard to achieve unless both parties make that end result their goal. If one party is determined to defeat the other, due to competition or hostility, one may have to take a Lose/Win approach. And, while compromise may sometimes be the best choice for both parties, there are also times when both parties choose to risk all and arrive at a Lose/Lose outcome. Joint problem-solving presents an ideal at which to take aim. With joint problem solving both parties accept that they both have a problem and recognize they are both losing. This approach takes a future focus while looking for a creative solution and agreed criteria for success (Cormack, D., 1989). Using a Mediator In order to facilitate a joint problem-solving meeting, parties can call upon the expertise of a mediator. A mediator is generally considered objective, responsible and acceptable to both parties. He or she must be detached from the conflict, understand the positions of both parties and be skilled with both problems and people. A mediator must be able to lead both parties in dialogue and discussion while working to develop cooperation between parties and creating a common vision (Cormack, D., 1989).
© Copyright 2012 Rich Drinon, used with permission.
Promoting Common Vision & Practicing Joint Problem Solving A common vision is an overriding target that both groups accept as essential and achievable. This vision moves the parties from Lose/Lose or Win/Lose to Win/Win. The joint problem- solving approach moves participants to a higher order, an inclusive vision that answers the question, “How do we both get what we want?” Developing a common vision through the use of a facilitator and joint problem solving helps parties must reach a basis for reconciliation that includes fairness, mutual respect and consensus (Cormack, D., 1989). CONFLICT STYLES
The Thomas-Kilmann Conflict Mode Instrument (TKI) has been selected as an assessment and learning tool to accompany this session on Resolving Conflict (2007). Course participants are encouraged to take the assessment to determine their preferred modes and to read the associated materials in order to better understand the various ways humans approach conflict. The materials will help readers better understand which modes are best applied under what circumstances and why. The TKI describes one’s behavior along two basic dimensions: assertiveness and cooperativeness. These two dimensions can be used to define give conflict handling modes as: Competing = assertive and uncooperative Collaborating = assertive and cooperative Compromising = intermediate in both assertiveness and cooperativeness Avoiding = unassertive and uncooperative Accommodating = unassertive and cooperative RESOURCES • Allesandra & Associates, Inc. (2010). The DISCseld online report. Carlsbad, CA: Allesandra & Associates, Inc. • Cormack, D. (1989). Team spirit (Reprint ed.) Grand Rapids, MI: Pyreness Books. • Thomas & Kilmann (2007). Thomas-Kilmann Conflict Mode Instrument. Mountain View. CA: CPP, Inc.
Gary C. Allerheiligen, CPA A Role Model Advocating the Profession
This year represents Gary’s 40th consecutive year Gary is retired, but we often call this his as a member of the Kansas Society of CPAs, a professional “retirement,” as he continues to contribute his energies organization for which he has admirably served. Gary not only as a volunteer, but also as an instructor at KSCPA currently represents the KSCPA as the Elected Member of conferences and courses. Gary is always willing to present Council for the AICPA. He is a member of the KSCPA at our conferences, including the Conference on Kansas Ethics Committee and Chair of the Legislative Executive Taxes, Kansas Tax Conference, and Business & Industry Committee. Gary served as a member of the Board of Conference. In 2011, he began instructing KSCPA eightDirectors and Executive Committee hour continuing education programs, and was the 2009-10 Chair of the focusing on taxation updates/strategies “All CPAs benefit from the KSCPA. and pass-through entities.
KSCPA’s advocacy for the profession, even those who never pay dues.”
Gary’s life has been saturated with service, not only to his profession, but also to his community. He encourages all CPAs to belong to their professional associations, even if they are not committed to service. We often hear him state, “All CPAs benefit from the KSCPA’s advocacy for the profession, even those who never pay dues.” He believes in the role that CPAs play in their professional associations and that the KSCPA is essential to the success of all CPAs. Gary recently retired from partnership in Grant Thornton where he was the Wichita Office Managing Partner. He is one of those rare individuals who is willing to thoroughly evaluate the issues and who is always ready to lead our members in taking a stand on those issues that impact the profession and the organizations we serve. This was true during the recent activities related to HB 2117 that was signed by the Governor in May. Gary led the KSCPA Legislative Executive Committee and Special Task Force on Taxation. He testified on behalf of the KSCPA, assisted the Department of Revenue, spoke with legislators, their caucuses and taxation committee chairs, and ultimately prepared a course that he presented to over 600 CPAs and others around the state. He continues to educate members of the community, including those attending the Governor’s Small Business Forum in Overland Park, and he will lead the formulation of technical corrections to be presented to the legislature by letter and in person at the upcoming “CPA Day at the Statehouse” on January 17, 2013. 8
What’s most striking about Gary is that he is a mentor to many individuals. We often hear him say, “I’m old school.” He was always the first to the office, wears a suit when we tell him he can be casual, and thoughtfully evaluates and critiques honestly.
FEATURE ARTICLE If you inquire of the many individuals who gather Registration for all the November 14 events is around him, however, you’ll quickly learn that he impacts available now on the KSCPA website under “Events.” Click the lives of individuals as well as the profession. His “old on each event below to register today! Come celebrate not school” demeanor has not affected his ability to understand only Gary’s achievements, but also congratulate the other the vision for our profession. Grant Thornton has been on life members who will be honored at this event. the forefront of the advancement of women in the profession, and Annual Meeting of the KSCPA MARK YOUR CALENDAR Gary has personally mentored and and the Educational Foundation helped women achieve leadership – 9 -10:30 am (Registration at “CPA Day at the Kansas Statehouse” positions. He has a knack for 8:30) 1:00 – 3:00 pm: identifying talent for whom he Rally together and meet legislators generously opens doors. Leadership Summit &“20 up 3:30 – 4:30 pm: to 40” Graduation & Group “CPA Advocacy Role” with “20 up to 40” Gary is a caring husband, Project Presentation – 10:45 -1 4:30 – 5:15 pm: father, grandfather, friend, and pm (includes lunch) HB 2117 Update for legislators and others colleague. He is truly an individual 5:15 – 7:00 pm: for whom our profession is proud. Board of Directors Meeting – Legislative Reception sponsored by KSCPA A role model for advocating the 1:15 - 2:30 pm profession, yes … and so much more. Professional Issues Update with Rich Caturano, CPA, Chair, AICPA – 3:00 – 4:40 pm (Registration at 2:30) In addition to becoming a life member at the 2012, 80th Annual Meeting of the KSCPA on November 80th Anniversary Gala (Dinner & Dance) – 6:00 – 10 14, Gary will receive the KSCPA Lifetime Achievement pm (Opens at 5:30) – $75 per person - Limited Seating – Award. Please plan to attend the annual meeting and the Register Now!! celebration of the 80th anniversary of the KSCPA.
Meet the Governmental Affairs Consultants Q&A With Natalie Bright & Marlee Carpenter Our Consultants Assist the KSCPA as follows:
More About the KSCPA PAC
HB 2117: Under Construction By Amber Goering, CPA Reprinted with Permission of Bright and Carpenter Consulting, Inc.
When Governor Sam Brownback took office, one of his most pressing goals was to change the tax landscape for the state of Kansas. He recognized that the tax code was complicated and needed to be simplified and streamlined to attract new business startups and to allow Kansas families to keep more of their hard-earned dollar.
to reach a compromise, neither body would do so. The bill was signed into law. Because of the atypical passage of the bill, Brownback’s desired “pay-fors” did not make it into the law. Changes that did make the signed version and are effective January 1, 2013 are:
The initiative originally included plans to move from three income tax brackets to two, eliminate individual income tax on non-wage business income, and increase the standard deduction for head of household filers. The changes were to be paid for by holding the sales tax rate steady at 6.3%, eliminating the two-year severance tax exemption on new pool oil and gas wells, eliminating itemized deductions and utilizing future excess revenues to reduce corporate and individual income tax rates. In an interesting turn of events, the Senate initially passed their version of the bill with the intention of keeping the debate alive and negotiating a less costly tax cut package in a joint House-Senate conference committee. The House was concerned negotiations would fail and passed the original, larger tax-cut legislation originally proposed by the Senate. Once the bill reached Governor Brownback’s desk, despite encouragement from him to the House and Senate
• Lower income tax brackets for individuals, with the highest rate reduced to 4.9% instead of the current 6.45%. • Elimination of income tax on nonwage business income from the following entities - LLC’s, Partnerships, S Corporations, Estates, Trusts and Farm Activities. It is important to note here that because income from these entities will not be taxable; neither will the losses be deductible. Furthermore, several items deductible for Federal tax purposes will be added back to Kansas adjusted gross income. Self-employment taxes; deductions taken for pension, profit sharing and annuity plans of self-employed persons; deductions for self-employed health insurance and any domestic production activity deductions will be add-backs. •
The homestead property tax refund will only be available to persons who own their home.
Many tax credits allowed to individuals are now repealed, the most notable being the food sales tax rebates, adoption expenses, child day care expenses and disabled access expenditures.
FEATURE ARTICLE It is the hope of many that this law will encourage There are a couple of missteps that will need to be business to relocate to and choose to open businesses in the adjusted to “fix” the law. The bill did not amend the state of Kansas. Research shows the states with zero income original language that eliminated itemized deductions, but it tax rates significantly outperform those with the highest is the intent of the legislature that itemized deductions personal income tax rates (in terms of gross state product), continue to be available. A slightly more complicated experience larger than average population growth and boost unintentional oversight was that an entity’s basis for Kansas state tax revenues at a faster purposes will now essentially be About the Author pace. These things, along “frozen” in time until the Amber Goering is a tax manager in public practice in Shawnee, with controlled state disposition of the entity. KS. As a professional accountant for more than 13 years, spending, will all need to Recognizing that this could Amber dedicates her energies to helping small businesses and happen to counteract the create significant tax liabilities individuals. She focuses on tax planning/strategy, consulting, revenue lost by the enactment resulting from gains on the sales and tax preparation. of the bill. of these entities or from annual Highlights of Amber’s Professional &Community Service cash distributions from them, • Member of the American Institute of CPAs and Kansas It is expected any the KSCPA will encourage the Society of CPAs. Amber is a nominee for the KSCPA “tweaks” needed to the new legislature to add language board of directors and serves on the legislative executive tax law will be on the specifically stating that Kansas committee, political action committee and member Governor’s agenda for the basis would equal Federal basis. growth task force. 2013 session. • Graduate of KSCPA “20 up to 40” leadership program Some businesses are and named 2010 AICPA-KSCPA Emerging Leader (Editor’s Note: considering restructuring in “Woman to Watch.” Please see article about Gary order to fully benefit from these • Member of Western Johnson County Rotary Club with Allerheiligen for “CPA Day at state tax changes. However, service as Treasurer. the Kansas Statehouse.” many CPA’s are cautioning their Amber received her BBA in accounting from Belmont Information will be available clients to not move hastily, as University and holds a permit to practice as a CPA in Kansas. for members to use to there could be federal tax communicate to their legislators by mail, in person at home, repercussions that outweigh the state benefits, especially or at the “CPA Day” about the technical corrections.) with the uncertainty of tax policy at the federal level. Members, including KSCPA Chair Bob Schuster and Amber Goering, meet biannually at the KSCPA Leadership Summit to chart the course for our association over the coming months. Many task forces meet outside of the leadership summit, by conference call or in person, to work on special projects, including tax bills, exposure drafts, and member growth events. Want to participate? Contact email@example.com.
p u b l i sVIEWPOINT h e r ’s c o l u m n
A Pathway for Access to the Profession A
ccounting educators are well aware of the challenges facing accounting education in this country—one of them being that tenure-track educators have become somewhat of an endangered species. Without enough accounting educators in the pipeline to meet demand, the education of the next generation of CPAs risks becoming compromised, unless accounting education can adapt to meet evolving circumstances. The recent Pathways Commission on Accounting Higher Education report, “Charting a National Strategy for the Next Generation of Accountants,” released in July, gives us a roadmap on how to do just that. The commission was created two years ago when the AICPA and the American Accounting Association (AAA) gathered a broad range of accounting educators and representatives from various accounting professional associations to study the future structure of higher education for the accounting profession and develop recommendations for “educational pathways” to engage and retain not just the best and brightest students and educators, but also practitioners and other accounting professionals, in higher education and in practice. At more than 130 pages long, the commission’s report offers a broadly defined national strategy for accounting higher education through a series of recommendations and objectives designed to meet the challenges of accounting education in the 21st century (http://commons.aaahq.org/ files/0b14318188/Pathways_Commission_ Final_Report_Complete.pdf). The report is a comprehensive blueprint that considers the diverse paths, changing pedagogical models, and various bodies of knowledge available for research, while also acknowledging the challenges and impediments to implementing its recommendations. Of all of the commission’s recommendations, there is one that could have an enormous impact and generate long-range positive results: the establishment of a high school SEPTEMBER 2012 / THE CPA JOURNAL
accounting class that would be eligible for advanced placement (AP) credit.
An Opportunity for Students and Educators
Although accounting courses are available to high school students as part of New York State’s Career and Technical Education
(CTE) program, which prepares students for employment and post-secondary education, the study of accounting needs to come out from the shadow of our technical schools and into classrooms that require the highlevel critical-thinking and problem-solving skills demanded by AP courses. Accounting can then be understood not only as a career for those who are “good at math,” but also as a global, licensed profession that offers diverse possibilities for success. AP courses allow high-achieving high school students to earn a weighted GPA beyond the standard 4.0, so that they can get the best grades that will get them into the best schools; yet, accounting is excluded from that talented pipeline. The best and brightest high school students in the country are instead exposed to 34 other subjects— including biology, computer science, and environmental science—that lead to careers
in areas other than accounting. In order for this to change, high school accounting teachers would need to undergo appropriate training, which would provide the tools required to teach these classes. Such an AP course would need the approval of the College Board, the nonprofit membership organization that oversees high school AP curricula and examinations. In practical terms, this means getting a certain number of member high schools to adopt the course, finding a champion to get the proposal through the process, and persuading a number of universities to accept the course, according to the report. Once the College Board accepts the program, high schools could begin offering AP accounting courses within two years. The good news is that this groundwork is being laid right now. Kansas State University launched the Accounting Pilot and Bridge Project, which is dedicated to establishing an AP accounting course in classrooms across the country. (Educators can read more about it at www. accountingpilot.com.) An AP course in accounting would not only introduce high school students to the CPA profession; it would also finally bring the profession to a place where it is too-rarely found—American homes. The commission confirms that once an AP accounting class is in place, the accounting profession will have a viable infrastructure that will provide effective, long-term access to these students. According to the College Board, approximately 3.2 million AP exams were administered in the 2010 academic year, showing that there is no shortage of interest in AP courses; because New York State is one of the largest markets for AP courses, getting our high school accounting educators trained and ready to teach our state’s high achievers ❑ should be a priority. Joanne S. Barry Publisher, The CPA Journal Executive Director, NYSSCPA firstname.lastname@example.org
Meet the New Kansas Board of Accountancy Appointees Public Member: T.C. Anderson, Retired Executive Director, Kansas Society of CPAs T.C. was the executive director of 1977-2005. He was interested in being on the KSBOA because he wants “to provide a friendly service for those seeking a Kansas license to practice public accountancy and to those who hold Kansas permits to practice, while at the same time providing protection to citizens using services of CPAs.” T.C. graduated with a B.A. from Washburn University in 1963. T.C. will receive honorary membership in the KSCPA at the annual meeting on November 14, 2012 in Wichita, Kan. T. C. Anderson replaces Jeffery Bottenberg, Polsinelli Shughart, on the board.
John Helms, CPA, Member, Audit Department, Wendling Noe Nelson & Johnson LLC John was interested in being on the KSBOA because he has “a sincere interest in ensuring that the public trust and confidence in the CPA license and credential is preserved and maintained.” John received a B.S. in Business Administration, Summa Cum Laude from Kansas State University in 1977. He has thirty-five years of experience in public accounting with Wendling Noe Nelson & Johnson, LLC. He became an owner member in the firm in 1989. John Helms replaces Ginger Powell, Berberich Trahan & Co., P.A., on the board. T.C. Anderson and John Helms join the following appointees:
Jeffrey Leiserowitz, Member, Jeffrey A. Leiserowitz, CPA, LLC, Leawood, Chair
Kathy Mitchell, Operations Partner, Brungardt Hower Ward Elliott & Pfeifer, LC, Hays, ViceChair
Rodney Van Norden, Managing Member, Lewis Hooper & Dick, LLC, Garden City
Denise Denning, Partner, Grant Thornton LLP, Wichita Patricia O’Sullivan, Lecturer, Wichita State University, Wichita – Public Member
Thank You for 9 Years of Service! Ginger Powell is Managing Director at Berberich Trahan & Co., P.A. in Topeka. Ginger was appointed to the Kansas Board of Accountancy in October 2003 and served until July 2012. Ginger said the most rewarding part was “helping fellow CPAs continue in the practice of accountancy.” The most challenging part was “making sure you got it right. I felt an incredible amount of responsibility to make sure I understood the facts and circumstances and made a decision that was right for the individual CPA and the public.” The KSCPA would like to thank Ginger for her service to the profession. Thank you Ginger! 16
PROFESSIONAL DEVELOPMENT CEUs CONFERENCES
2012 MASTER CALENDAR WICHITA AREA
Crowne Plaza, Lenexa American Century Investments, KCMO Ritz Charles, Overland Park Sheraton, OP / Deer Creek Gold Club Bristol Seafood Grill, Leawood AMC Marquee Lounge, Power & Light Marriott, OP / TimberRidge, Olathe
AA Accounting & Auditing E Ethics F Frade
8 9 10 11 12
G Government I Business & Industry IT Information Technology
12/6 12/6-7 12/7
13 14 15 16 17 18
The Oread Hotel, Lawrence KSU Alumni Center, Manhattan Prairie Band Convention Center, Mayetta Marriott Courtyard & Rolling Hills, Salina Topeka Country Club Hy-Vee Club Room, Topeka
Description Caffeinated Conversations - Strategic 10/4 Planning and the KSCPA Business Valuation Conference: “Exploring the 10/19 Advanced State-of-the-Art Business Valuation” 10/23 Public Sales Workshop with Rich Drinon 11/1 Excel-Based Dashboards 11/2 Technology for CPAs: “Don’t Get Left Behind” 11/13-14 “20 up to 40” Graduation Session 11/14 Annual Meeting/Executive Committee Meeting Professional Issues Update with 11/14 Rich Caturano, AICOA Chair - FREE Annual Meeting of KSCPA and 11/14 Educational Foundation Leadership Summit -Task Force Meeting 11/14 (includes lunch) Leadership Summit 11/14 Board of Directors Meeting 80th Anniversary Gala Dinner & Dance 11/14 SPECIAL EVENT! 11/15-16 62nd Annual Kansas Tax Conference Implementation Tools in Smaller Audits - Planning 11/26 and Internal Control Tools on Audit Procedures Implementation Tools in Smaller Audits - Conduct 11/27 of an Audit, Fieldwork and Wrap-Up The 2011 Revised Yellow Book: Government 11/28 Auditing Standards (w/ GAO Exposure Draft Info)
Wichita Area Association of Realtors Friends University Hyatt Regency Homewood Suites at the Waterfront Kennedy and Coe
METRO AREA 1 2 3 4 5 6 7
Non-Profit Accounting & Reporting: From Start to Finish The 2011 Revised Yellow Book: Government Auditing Standards (w/ GAO Exposure Draft Info) 2012 Tax Advisor’s Update (Biebl & Ranweller) Heartland Technology Conference 2012 Tax Advisor’s Update (Biebl & Ranweller)
LE MC N NP
Leadership Event (no CPE) Management Consulting Networking/Other (no CPE) Nonprofit
PD T U YB
Personal Development Taxation Update Yellow Book
7 8 8 4 NA
Rich Drinon K2 Enterprises K2 Enterprises Rich Caturano Bob Schuster
PD IT IT PD LE
18 1 1 10 10
M. Aron Dunn
Lonnie McFadden Band Panel
PROFESSIONAL DEVELOPMENT CEUs
2012 MASTER CALENDAR cont’d Date(s) 12/10 12/10 12/10 12/13 12/17 12/18 12/19 12/20 12/27 12/27 12/28 12/28
Description Common Frauds and Internal Controls for Revenue, Purchasing and Cash Receipts AICPA’s Annual Federal Tax Update Caffeinated Conversations - IRS Update Family Wealth Management Identifying Fraudulent Financial Transactions Applying the Risk Assessment Standards Using a Case Study Approach Delving Into the Top Twelve Issues for Partnerships, LLCs and S Corporations Delving Into the Top Twelve Issues for Partnerships, LLCs and S Corporations Annual Update for Accountants and Auditors S Corporation Fundamentals: Attributes of, Election and Taxation of S Corporations Annual Update for Accountants and Auditors S Corporation Fundamentals: Attributes of, Election and Taxation of S Corporations
8 2 8 8
Douglas Warren Catherine Murphy Dennis Gerschick Lynn Fountain
T T MC AA/F/E
1 12 1 8
Professional Liability Insurance
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OCTOBER 28-30, 2012 Gaylord National Hotel, Washington, DC
Uncover your firmâ€™s potential at the most digitally transforming event of the year! Cloud technology is playing a transformative role in the way firms operate today. This premier event will help you embrace cloud technology as a strategic opportunity to start or evolve your client accounting services practice, and implement best-in-class tax and audit workflow solutions. Learn to provide value-added Business Process Outsourcing and Outsourced CFO services, including bill management, financial reporting analysis, cash flow management, payroll services and more via a cloud-based platform. This workshop-style event combines cloud and mobile technology with practice development strategies and handson software training to help you create new profit centers, standardize and specialize your services to client industry verticals, address staffing needs, and enhance your role as your clientsâ€™ most trusted business advisor. To learn more, download the brochure or visit DigitalCPA.com
KANSAS SOCIETY OF CPAs MEMBERS SAVE $100 Enter promo code D12KS during check out
American Institute of CPAs
ONLINE SELF-STUDY 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. 1. 2. 3. 4. 5. 6.
Applying JIT Manufacturing Concepts to the Audit Process Audit Planning is a 2-way Street – Both the Auditor and the Company Need to Be Involved Understanding Audit Risks and Discussing Them with Your Client Setting Your Staff up for Success for the Audit The Pros and Cons of Email Use During an Audit Technology, A Blessing or a Curse During the Audit?
7. 8. 9. 10. 11. 12. 13.
Fieldwork Complete…is the Audit Complete? Ethics: Evolving Risk Landscape and Its Impact on the Audit Opinion Internal Controls – So Much Time for so Little Benefit Total Client Service: Did you Deliver all of Your Services? What Brings Value to the Audit? Value-based Audits? The Characteristics of an Auditor The Goal of the Audit
- AVAILABLE NOW* AND COMING SOON!
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. 1. 2. 3. 4. 5. 6. 7. 8.
The Four Perpetual Actions of Leaders* Refining Your Leadership Philosophy & Style* Recognizing & Relating to Four Behavioral Styles* Managing Leadership Image, Perceptions & Misperceptions* Facing the Challenges of Diversity & Generational Differences* Leading Groups & Making Presentations Developing Credibility & Trust with Others Maintaining Focus, Multitasking & Managing Time
FOUNTAIN’S GOVERNANCE EXPRESS
9. 10. 11. 12. 13.
Getting Results through Others with Conflict Skills – Part 1 – Expectations, Delegation & Motivation Getting Results through Others with Conflict Skills – Part 2 – Evaluation, Praise, Correction & Discipline Resolving Conflict Navigating Change Curves & Using Persuasion to Promote Change Practicing Subjunctive, Objective & Intuitive Problem Solving & Decision Making
- COMING THIS FALL!
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. 1. 2. 3. 4. 5. 6. 7.
Corporate Ethics – 10 years post Sarbanes-Oxley The Building Blocks of Effective Corporate Governance (Part 1) Stabilizing the Building Blocks of Effective Corporate Governance (Part 2) The Corporate Director’s Fiduciary Role and Management’s Relationship Dissecting Stated Corporate Values Instilling the Proper Control Environments within Business The Corporate Manager’s Responsibility for Internal Control
8. 9. 10. 11. 12.
When the Whistle Blows at your Company Developing Practical Corporate Compliance Programs (Part 1) Monitoring and Managing Effective Corporate Compliance Programs (Part 2) The Governance, Risk and Compliance (GRC) Movement (Part 1) The Role of Enterprise Risk Management (ERM) as a Component of your GRC Program (Part 2) 13. Fraud Awareness Programs (Part 1) 14. Techniques for Fraud Monitoring and Detection (Part 2)
ONLINE LIVE LEARNING ANDERSON’S NONPROFIT EXPRESS - COMING THIS FALL! Anderson’s Nonprofit Express is designed to take a participant though a sequence of natural steps taken during the process of audits of nonprofit organizations. Each session builds upon the previous session, where appropriate, and is designed to discuss practical approaches to apply professional standards and/ or to improve audit efficiency while maintaining audit quality in the nonprofit arena.
A Renewed Focus on Audit
You CAN Complete Your Non-Profit Audit in the Field
Does Your Non-Profit Client View the Audit as a Commodity? You Can Change this Perception!
Yellow Book and Government Auditing Standards
Your Non-Profit Client is Never Prepared. Whose Fault is It? Improving Risk Assessment Procedures for Your Non-Profit Audit Clients Internal Control: A Better Understanding to Enhance Efficiency and Effectiveness
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.
Session Title Navigating Change Curves & Using Persuasion to Promote Change Practicing Subjective, Objective & Intuitive ProblemSolving & Decision-Making
HEARTLAND TECHNOLOGY CONFERENCE BY K2 ENTERPRISES
DEC 6-7, 2012 • CROWNE PLAZA • OVERLAND PARK 8:00am - 4:00pm MEMBERS $395 NON-MEMBERS $445 16 Hours CPE Register today at www.kscpa.org or call 785.272.4366
CLICK HERE FOR THE SCHEDULE OF EVENTS AND TO REGISTER!
Rich DRinon, M.A.
SPEAKER, TRAINER & WRITER EXECUTIVE COMMUNICATION SKILLS TRAINING AT YOUR LOCATION AND CONVENIENCE, FOCUSED ON: LEADERSHIP MANAGEMENT SALES CUSTOMER SERVICE
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DRINON’S LEADERSHIP EXPRESS FOR MORE INFORMATION CONTACT:
RDRINON@SBCGLOBAL.NET 785-640-9936 OR VISIT WWW.RICHDRINON.COM AUGUST/SEPTEMBER 2012
PROGRAM THROUGH KSCPA AT:
62ND ANNUAL KANSAS TAX CONFERENCE
NOV 15-16, 2012 • HYATT REGENCY • WICHITA 8:15am - 5:30pm MEMBERS $295 NON-MEMBERS $345 16 Hours CPE Register today at www.kscpa.org or call 785.272.4366
CLICK HERE FOR THE SCHEDULE OF EVENTS AND TO REGISTER!
BUSINESS VALUATION CONFERENCE “EXPLORING THE ADVANCED STATE OF THE ART OF BUSINESS VALUATION” WITH RON SEIGNEUR AND KEVIN YEANOPLOS
OCT 19, 2012 • CROWNE PLAZA • OVERLAND PARK 8:00am - 4:10pm MEMBERS $280 NON-MEMBERS $330 8 Hours CPE Register today at www.kscpa.org or call 785.272.4366
CLICK HERE FOR THE SCHEDULE OF EVENTS AND TO REGISTER! WWW.KSCPA.ORG
“20 up to 40” July 26-27, 2012 Session – Salina Focus on Leadership & Strategic Planning The mid-summer session of the KSCPA “20 up to 40” leadership program met in Salina at the Courtyard Marriott and Rolling Hills Wildlife Adventure Center on July 26-27, 2012. The focus of this session was leadership, beginning with work on the group project under the guidance of Jim Boomer and Trisha Cavanaugh. Jim and Trisha are both graduates of the inaugural “20 up to 40” program and the prestigious AICPA Leadership Academy. On July 26, they implemented the training received at the Leadership Academy to facilitate an “Insights to Action” planning session where the 2012 group worked to update the KSCPA’s vision, mission, and core values. The group enjoyed a social dinner at Martinelli’s Italian Restaurant in downtown Salina and a tram ride around Rolling Hills the morning of July 27. Dr. Gerald Graham once again facilitated a top-notch leadership development training session and provided greater insight into the strategic planning process.
Clarified Auditing Standards & Culture Rocks Conference August 30, 2012 with AICPA VP Chuck Landes, CPA and Rick Solomon, CPA, CGMA The Accounting & Assurance Services Task Force did it again with a timely topic and another one to help firms navigate change. In addition to a review of the AICPA Clarified Auditing Standards by the individual leading the charge at the AICPA, Chuck also introduced the Financial Reporting Framework (FRF) for Small Medium Entities (SMEs), compilations and the proposed non-attest services. “Culture Rocks” by Rick Solomon was an insightful look at how to create a culture where the team is excited about coming to work and invested in the firm’s success.
Town Halls with Representatives Kevin Yoder and Lynn Jenkins â€“ August 22 & 24, 2012 The KSCPA proved once again to be a preferred resource of information and opinions for our representatives to take back to Washington. Congressman Kevin Yoder, Kansas-Third District, met with leaders form the KSCPA at the offices of CBIZ MHM in Leawood to discuss issues related to the profession on August 22. Congresswoman Lynn Jenkins, Kansas-Second District, met with leaders on August 24 at the offices of the KSCPA in Topeka. Both members of Congress appreciated the candid feedback from the membership and look forward to meeting with KSCPA leaders on an annual basis. Topics discussed at the roundtables included tax extenders, the Affordable Care Act, the federal debt, tax policy simplification, and the continued uncertainty with the economy, jobs, and unemployment.
HB 2117 Professional Development led by Gary C. Allerheiligen, CPA, July – August 2012 - Wichita, Garden City, Salina, Topeka, Overland Park, and by webinar Gary Allerheiligen, CPA made the rounds in Kansas to help educate over 600 CPAs on the Governor’s new tax law – HB 2117. Gary covered the details of the new law and reviewed some concerns voiced by CPAs. The KSCPA is working to draft materials for the legislature for recommended technical corrections to the law. A “CPA Day” at the statehouse is planned for January 17, 2013 at which time CPAs will meet with their legislators to explain the proposed corrections and Gary Allerheiligen will hold an educational session for legislators prior to the annual CPA Legislative Reception (Mark Your Calendar!). Gary will be presenting to several state chambers over the next month as well as a session at the KSCPA 62nd Annual Tax Conference on November 15-16, 2012 in Wichita. Gary urges other members to educate their clients and community about the bill and a PowerPoint of Gary’s presentation is available under Member Resources on kscpa.org.
Professional Development Task Force Meets at KSCPA Offices on August 9, 2012
The annual “Shrimp Peel” for members of the Professional Development Task Force was held on August 9, 2012 led by Michelle Schneider. Susan Somers, Executive Director of the KS Board of Accountancy attended to provide her recommendations and show her support for the programs offered by the KSCPA. Lynn Fountain, Gary Allerheiligen, and Rich Drinon who are key instructors for the KSCPA also attended to add insight into the programs for the coming year. Two key vendors – AICPA and K2 – provided their view of hot topics for 2013. The focus of the meeting this year extended beyond finding courses for 2013. It also covered strategy for professional development, which is undergoing substantial changes due to outside competition and changing delivery methods. A survey listing potential courses will be sent to members in October and others will be asked to serve on task forces to determine timely and topical webinars during the year. The team at the KSCPA will seek out live timely courses and conferences, in addition to scheduling courses and conference now for 2013. The task force encourages members and others to support the professional development programs of the KSCPA, which represents 50% of the KSCPA’s annual budget.
MEMBER & VENDOR NEWS WHITNEY BROWN, CPA Whitney Brown, Hays, has been promoted to associate at Brungardt Hower Ward Elliott & Pfeifer, L.C. He was previously a staff accountant. Congratulations, Whitney!
KELLEIGH BUSING, CPA From the Kansas City Business Journal: Kelleigh Busing, Kansas City, has joined Cochran Head Vick CPAs as a senior associate. She has more than six years of public accounting experience in the Kansas City area. Her industry experience is concentrated in not-for-profit, employee benefit plans and commercial entities. Congratulations, Kelleigh! Brown
JAMIE DREHER, CPA
Jamie Dreher, Hays, has been promoted to associate at Brungardt Hower Ward Elliott & Pfeifer, L.C. Congratulations, Jamie!
DAN FULLINWIDER, CPA From the Kansas City Business Journal: Dan Fullinwider, Kansas City, joined Cochran Head Vick CPAs as partner. He has more than 23 years of public accounting experience, most recently with a national firm. His primary focus is in the field of assurance and advisory services. His role is to manage and expand the firmâ€™s auditing practice. Congratulations, Dan!
KATE GRANT, CPA Kate Grant, Wichita, has joined the KSCPA Ethics Committee. Congratulations, Kate!
AMBER GOERING, CPA Amber Goering, Shawnee, has joined the KSCPA Political Action Committee. Congratulations, Amber!
JOSEPH HERTING, CPA From the Kansas City Business Journal: Joseph Herting, Overland Park, has been promoted to senior manager at BKD, LLP. He previously a manager. He serves clients in insurance and not-for-profit. He has more than nine years of experience providing accounting, audit and financial advisory services, as well as providing assistance on regulatory issues. Congratulations, Joe!
CARRIE JEFFERY, CPA From the Wichita Eagle: Carrie Jeffery, Wichita, has been promoted from supervisor to manager in the assurance department of Allen Gibbs & Houlik, L.C. Congratulations, Carrie!
SHARON LATIMER, CPA From the Kansas City Business Journal: Sharon Latimer, Overland Park, has been promoted to partner at RubinBrown. She was previously a manager. Congratulations, Sharon!
RICHARD OTT RETIRES AS DEPARTMENT HEAD AT KANSAS STATE UNIVERSITY Richard began teaching at K-State in 1986. He became Interim Department Head in 2002 and was appointed Department Head in 2003, after a national search. He is a full professor and after 10 years as Department Head, he returned to full time faculty this fall. He has enjoyed working with the faculty and students over the years and is excited about the future of the department, stating, “Our accounting program has an excellent reputation and is known nationally.”
Denis Miller, CPA Denis Miller, Phillipsburg, has been named President-Elect of the Fort Hays State University Foundation. He is managing partner at Mapes & Miller, CPAs. Congratulations, Denis!
Eddie Perrett, CPA Eddie Perrett, Hays, has been promoted to associate at Brungardt Hower Ward Elliott & Pfeifer, L.C. Congratulations, Eddie!
Michael Shook, CPA Michael Shook, Wichita, has been named vice president of outsourcing services at Allen Gibbs & Houlik, L.C. Congratulations, Mike!
Damon Ward, CPA
Perrett Damon Ward, Wichita, has been promoted to Director of Tax at Spirit AeroSystems, Inc. He was serving under an interim title previously. Congratulations, Damon!
KSCPA Members Named Women in Business Nominees KSCPA Members, Lori Davis, office managing partner, Grant Thornton LLP and Dixie Larson, Member, Kennedy and Coe, LLC, have been named as honorees for the Wichita Business Journal’s 2012 Women in Business awards. Honorees are recognized for their career accomplishments and contributions to the success of other women. Vendor News
BRIAN TANKERSLEY, CPA Brian Tankersley has been name to the newly created position of Strategic Relationships. He will be responsible for maintaining and strengthening relationships between K2 Enterprises and the technology clients the organization serves in marketing and consulting capacities. Congratulations, Brian!
NEW MEMBERS CPA MEMBERS
Kristi Adelhardt-Slay CBIZ MHM LLC Leawood
Hogan S. Miller Deloitte & Touche LLP Kansas City, MO
Rachel Wanklyn Varney & Associates, CPAs, L.L.C. Manhattan
Michael L. Archer Walters McCann Fanska, LLC Mission
Candi L. Owens Williams Consulting, Chartered Sharon Springs
Todd M. Wilmarth Essense of Australia, Inc. Lenexa
Robin Brown Larson & Company, PA Wichita
Kathryn Potenski Lucas & Associates, CPAs, PA Wichita
Melissa D. Wise Wise Tax and Accounting, Inc. Fort Scott
Shelli Crow-Johnson Mize Houser & Company, P.A. Topeka
Leslie B. Reser Grant Thornton LLP Kansas City, MO
Maryknoll Elliott Mize Houser & Company, P.A. Overland Park
Kathryn L. Rhodes CBIZ MHM LLC Leawood
Cynthia A. Henley Boilermakers National Funds Kansas City
Jack J. Shandy Wichita
Marsha L. Johnston Security Benefit Corporation Topeka C
Valerie K. Linenberger CAV Aerospace, Inc. Salina Josh E. Mauer KCAccountant LLC Kansas City
STUDENT MEMBERS Fonda A. Barr Wichita State University
Do you have a client considering a business sale?
Heidi Huenergardt Edw. B, Stephenson Co CPAs, Chartered Winfield
Amanda J. Lancaster Diehl Banwart Bolton, CPAs, PA Fort Scott
Andrew J. Bohme Swindoll Janzen Hawk & Loyd, LLC McPherson
Call Steve Fischer Certified Business Intermediary
email@example.com Ask about our referral program.
Kathy Meeks Jill Pruett CPA PC Leawood
g n i 8 t 0 a r Y b e e l a e C 1932~2012 rs
Join the celebration at the KSCPA Annual Meeting & Gala Dinner/Dance November 14, 2012 in Wichita! AUGUST/SEPTEMBER 2012 Register today under “Events” on the KSCPA website.
AIB INTERNATIONAL, INC. International Accountant (Manhattan, KS)
Bachelor’s degree and min 3 years accounting experience required. Exposure to international operations and fluency in foreign language is a plus. Position located at AIB in Manhattan, KS. See complete job description online. All applicants must apply online here: www.aibonline.org/careercenter Equal Opportunity Employer.
BARTON NELSON INC. Controller or Chief Financial Officer
This is the opportunity to join a closely held, mid-market manufacturing company with a financial team currently comprised of 4 other individuals. The successful will have previously held a controller or CFO position with experience presenting reports to the board and interfacing with banks and other key relationships. This position requires a strategic forward looking individual who is capable of much more than reporting history. This position reports directly to the President. Please send your resume along with salary requirements via e-mail for consideration.
TROUTT, BEEMAN & CO., P.A. Audit Senior
Job Description: Troutt, Beeman & Co., PC is a growing and dynamic firm located at the southern edge of the Kansas City metropolitan area. We are dedicated to providing quality professional audit services to our clients. We are looking to add a strong individual to our audit department. This position is in our Harrisonville, MO office. We offer the right candidate the opportunity to become a key member of our team. There will be direct client involvement as we plan and perform audits and reviews. Certainly, financial statement review and preparation is an integral part of this position’s job description. However, we desire an individual who is proactive, highly motivated with a strong desire to succeed. Must have the ability to work well under pressure. Our firm is committed to advanced technology and processes. We expect you to want to continue to grow professionally. There is plenty of opportunity to develop your talents and be active leader in the firm. We would consider a less than full-time candidate. Requirements: A minimum of three years’ experience with a public accounting firm is required. This experience should be directly related to planning and performing audits of governmental and not-for-profit entities. The successful candidate will be a CPA. Must possess strong audit knowledge and research skills; and, ability to utilize TBCo’s audit resources and technology. Experience working in a paperless environment is a plus. The successful candidate must be self-confident, analytical and possess excellent communication skills.
Tax Senior Job Description: Troutt, Beeman & Co., PC is a growing and dynamic firm located at the southern edge of the Kansas City metropolitan area. We are dedicated to providing quality professional services to individuals and entities that value personal attention. We are looking to add a strong individual to our tax department. This position is in our Harrisonville, MO office. We offer the right candidate the opportunity to become a key member of our team. There will be direct client involvement as we assist our clients with their various tax needs. Certainly, tax preparation is an integral part of this position’s job description. However, we desire an individual who is proactive, highly motivated with a strong desire to succeed. Must have the ability to work well under pressure. Our firm is committed to advanced technology and processes. We utilize a paperless environment. We expect you to want to continue to grow professionally. There is plenty of opportunity to develop your talents and be active leader in the firm. We would consider a less than full-time candidate. Requirements: A minimum of three years tax experience with a public accounting firm is required. This experience should be directly related to tax planning and preparation of income tax returns for small to medium size entities, trusts and estates, as well as for individuals. CPA certificate or enrolled agent would be a plus. Must possess strong research skills; and, ability to utilize TBCo’s tax preparation and tax research resources and technology. Experience working in a paperless environment is a plus. The successful candidate must be self-confident, analytical and possess excellent communication skills.
THE FULLER BRUSH COMPANY Staff Accountant
Responsible for a wide variety of accounting related functions including preparation, posting, verifying and maintaining reports related to general ledger, sales, commissions, cash and credit card transactions. The successful candidate must have 2 to 3 years’ experience in accounting or business related field and requires a high school diploma. Advanced business education a plus. Good written and oral communication skills and proficient use of excel are required. Should be self-motivating, confident, and able to perform various functions with extreme accuracy. Apply by fax: (620)793-4515 or by e-mail: firstname.lastname@example.org Equal Opportunity Employer.
JOHNSON COUNTY GOVERNMENT Senior Accountant
Req. undergrad. degree in acctg. business; desire master’s degree or CPA or similar certification. Req. 5 yrs. exp. in prep. and analyzing financial stmts. and researching complex acctg. issues. Prefer govt.
acctg. and ERP system exp. Apply online at: http://hr.jocogov.org/ jobs, 913-715-1402. Salary DOQ $47,564 - $68,704.
Join a team of genuine people who bring creative ideas and valuable results to our clients. If you are a CPA and want to experience a different way of serving clients, contact Kennedy and Coe, LLC, CPAs and consultants. Be a key business partner for our clients and help them strategically grow their business. You will work in a team environment with other accounting professionals to develop creative ideas and deliver significant value to our clients. We have openings in our Manufacturing Group, located in our Wichita, KS office and in our General Practice Group and Agriculture Group, located in our Loveland, CO office. Qualified candidates will possess: - CPA license and 5 – 10 years’ experience in accounting, with 3 – 5 of those years in public accounting - Supervisory and staff development experience - Expertise in tax and/or audit and financial statement preparation and analysis - Excellent interpersonal skills to establish, build and maintain client relationships - Ability to converse with clients to identify service opportunities and problem solve - Strong general business knowledge - Business development experience and prior business consulting experience a plus - If applying for the openings in our Agriculture Group, an agricultural background is preferred. We offer a competitive salary and excellent benefits, including, health, dental vision, life and long term disability insurance, 401k and profit sharing plans, holiday and paid leave and flexible work arrangements. Join our team of 200 and apply on line at www.kcoe.com/careers. EOE.
Agler & Gaeddert Chartered Senior Accountant – Emporia, KS Agler & Gaeddert Chartered, is a full-service, Certified Public Accounting firm in Kansas with offices located in Emporia, Ottawa and Paola. Agler & Gaeddert was established in 1929 by Leo J. Brinkman and continues to grow and prosper today. Our practice includes a broad range of accounting, auditing, and tax and management advisory services to an increasing number of clients in a wide 36
variety of businesses, professions and organizations. We are dedicated to our communities and are heavily involved in our local Chamber of Commerce organizations as well as various charitable foundations and trusts. Overall Job Responsibilities: The Emporia, KS office of our CPA firm is looking for a Senior Accountant. A minimum of 3 to 5 years experience is needed and a CPA certificate is a requirement. This is a great opportunity for the right person who has a solid audit background and, some tax experience, good interpersonal skills and is able to communicate well with clients and other team members. Responsibilities would include audit planning, in-charge on various types of municipal audits and becoming an effective member of the firm’s audit department. Experience with other types of audit would be a plus. Benefits - Group Health Insurance - Group Life, Accidental Death and Disability Insurance - Flex Plan - 401K - Vacation and sick leave - Future opportunity for investment in Agler & Gaeddert Charter as a shareholder Salary – Based on Experience Contact Information: Deb Toso, Human Resources email@example.com 620-342-7641 Fax 620-342-8682 www.agc-cpas.com
Mize Houser & Company P.A. Come Grow with Us! At Mize Houser & Company P.A. we serve highly regarded clients in our region and in over 40 states, representing privately-held companies and nonprofit organizations. Our associates rarely have overnight travel, which allows us to be with our families and take an active role in our communities. We have a number of positions available and are particularly interested in talking with experienced accountants in the Audit, Tax and Accounting Services areas. Our associates enjoy competitive salaries and fringe benefits, challenging projects and ongoing professional development opportunities. If you are ready for a change and want to join a growing and stable firm, email your resume’ to Stella Penry at spenry@ mizehouser.com and visit us at www.mizehouser.com to see current openings.
Mark Your Calendar! EVENTS
“20 up to 40” Session 5 Graduation Events
Business Valuation Conference with Ron Seigneur & Kevin Yeanoplos
November 13-14, 2012 - Wichita
October 19, 2012 - Overland Park
Annual Meeting Leadership Summit/Board Meeting
62nd Annual Kansas Tax Conference
November 14 , 2012 - Wichita
November 15-16, 2012 - Wichita
Professional Issues Update with Rich Caturano
Heartland Technology Conference December 6-7, 2012, Overland Park
November 14 , 2012 - Wichita KSCPA 80th Anniversary Gala Dinner & Dance
Wealth Management Conference for Experienced & Emerging Financial Planners
November 14 , 2012 - Wichita
May 6, 2013 - Kansas City, MO
“20 up to 40” Session 1, Day at the Statehouse & Legislative Reception
Agricultural Taxation Workshop with Andy Biebl, CPA
January 17-18, 2013 - Topeka
May 9 , 2013 - Salina
“20 up to 40” Session 2, 5th Anniversary Special Guest – Barry Melancon June 5-6, 2013 - Wichita Prof Issues Update – Barry Melancon Spring Leadership Summit/Board Meeting June 6, 2013 - Wichita
Estate and Trust Planing Workshop May 10 , 2013 - Manhattan Governmental & Nonprofit Accounting & Auditing Conference
Golf Benefit for the KSCPA Educational Foundation June 18, 2013 - Mayetta
June 4-5, 2013 - Wichita Business & Industry Conference June 18, 2013 - Wichita
Help the KSCPA Celebrate 80 years! KSCPA 80th Anniversary Gala Dinner & Dance Starring Lonnie McFadden November 14 , 2012 - Wichita
To view more details, click on any event or conference or visit www.kscpa.org. WWW.KSCPA.ORG 37 www.kscpa.org Designed for the profession, by the profession. sm