The Journal Entry - Winter 2023

VOL 1 · WINTER 2023

THE

JOURNAL ENTRY THE UTAH ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS

BECOMING A MENTOR OR MENTEE

It’s Worth It! WITH

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CONTENTS CEO's Message.................................................................................................... 4

WINTER 2023 Utah Association of Certified Public Accountants 15 W. South Temple, Suite 1625 Salt Lake City, UT 84101 801-466-8022 mail@uacpa.org www.uacpa.org Managing Editor Amy Spencer as@uacpa.org 2022 – 2023 UACPA Executive Board President: Ray Langhaim, CPA President-Elect: Dustin Wood, CPA Vice President: Jason Tomlinson, CPA Treasurer: Mark Anderson, CPA Secretary: Tad Tuttle, CPA Member-at-Large: Annette Anderson, CPA Member-at-Large: Chris Skousen, CPA Emerging Professionals: Eric Greene, CPA Immediate Past President: Stacy Weight, CPA AICPA Council: Paul Skeen, CPA CEO: Susan Speirs, CPA UACPA Staff CEO: Susan Speirs, CPA CPE Director: April Deneault Communications & Marketing Director: Amy Spencer Financial Director: Tom Horn, CPA Cover Image // Kevin Yeanoplos, CPA, and his grandson watch the World Series in Houston

UACPA Statement of Policy The Journal Entry is published four times a year by the Utah Association of Certified Public Accountants (UACPA). The opinions, views and articles expressed in this magazine are those of the authors and not necessarily those of the UACPA. This magazine should not be deemed an endorsement by the UACPA or its committees or editorial staff of any views, opinions or positions contained herein. Copyright © 2023 Utah Association of Certified Public Accountants

President’s Message........................................................................................... 5

Cover + Articles Starting a Mentoring Program........................................................................ 7 By the Numbers: Students and Salary Expectations..................................10 Today’s Accounting Students.........................................................................11 Prioritizing Cyber Risk Management.............................................................14 Improving the Mental Health of Professionals............................................16

Membership New Members and Student Affiliates............................................................22 Members in the News......................................................................................23 Photos: Annual Conference/AICPA Fall Council..........................................24 Photos: Leadership Academy/Leadership Council.....................................25 Meet the Board...................................................................................................26 UACPA Staff Chat..............................................................................................27 Board Brief..........................................................................................................27 In Memoriam......................................................................................................28 Comic: Generally Excepted..............................................................................28 Meet a Member: Daria Gusak, ACCA.............................................................29 UACPA Mission..................................................................................................31 100% Firms........................................................................................................31

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CEO’S MESSAGE SUSAN SPEIRS, CPA

W

elcome to 2023! Congratulations to you all for making it through the longest, most stressful and most chaotic busy season ever. We’ve learned new skills in organization, technology, time management in our workplace environment.

We have delved deeper into the pipeline challenges we’re all facing and are strengthing our foundation regardless of whether we’re CPAs or work in a different occupation.

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The CPA Pipeline Initiative is one of the legs of our strategic plan. As we’ve had the opportunity to converse with our members, university faculty, and employers around the state, we’ve learned that pipeline challenges are more than just recruitment. Pipeline challenges cannot and will not be fixed in a couple of years. The challenge is ongoing. To boot, we’re in for another hurdle in 2026 as we hit a decline of university age students due to the decline in birth rates that began in 2008.

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A deep dive into recruitment challenges shows the following: •

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Universities continue to see a decline in accounting majors; accounting majors are questioning the relevancy of our profession. To combat these issues, the AICPA is updating the CPA Exam to include more technology and data analytics. Curricula are being modernized so that students are prepared for a technology-driven job environment.

To entice high school students who are being asked to decide on majors as early as their sophomore or junior year, we are advocating for accounting to be part of the STEM initiative at a national level.

Accounting would be a part of the “T” — technology — of STEM.

We also need to address why students are choosing not to sit for the CPA Exam. Research is indicating that approximately 27% of respondents see themselves spending their careers in public accounting. Nearly 33% see themselves working in business while about 24% don’t see themselves working in the accounting field at all.

A study compiled by the Illinois CPA Society indicates that the top two challenges of potential CPAs are workload time commitments and personal time commitments. In many current models, it’s tough to earn a CPA license while working in a CPA firm due to long staffing hours that are year-round. Finding time to balance work, study time and life is difficult at best, especially with lower initial earnings.

As an organization, we cannot do much to change the workplace environment. However, we can certainly impress upon the minds of our high school students and young CPAs the relevance of our profession and the potential for myriad opportunities as they continue to grow their skills within the profession. Our ask is that you become more actively involved as we create collateral for our students at the high school level. We need to tell our stories of the good we do and the opportunities that have opened up to us as part of the professional designation we hold. n

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PRESIDENT’S MESSAGE RAY LANGHAIM, CPA persisted with the realization that nothing worthwhile would be easy. My father kept saying that by becoming a CPA, I would never be unemployed. After taking some financial accounting and tax courses, I felt I was back on track.

M

y story of becoming a CPA began in my childhood.

The adults I had interactions with — school teachers, neighbors, church leaders, sports coaches, etc.— are the ones who influenced me mostly for good. The two adults that had the greatest impact on me were my parents, especially my father. He spent his whole career in banking which meant I, too, spent time in that environment. My father would teach me how to read the Wall Street Journal and we talked business all the time. He would often speak about various jobs in business and one that he mentioned most often was accounting: specifically CPAs. When a beginning accounting class was offered in high school, I excitedly enrolled in the class. The teacher made it interesting and brought it to life. It was a natural fit for me and therefore I excelled in the class.

When I entered college, my declared major was business, more specifically, accounting. I enjoyed my accounting classes, but as their complexity became more difficult, I wondered if I could handle the workload. Through guest lecturers, I learned what it would take to become a CPA and the exam that would be necessary to obtain the license.

Additionally, I took an auditing course and began wondering to myself if this is how I really wanted to spend my life? I

Garo Kalfayan was my tax professor at California State University Fresno (Go, Bulldogs!). He made tax law come to life for me, and, as a result, I chose the tax discipline to begin my career at EY some 33 years ago. I passed the CPA Exam and was officially licensed to work hard. What I did not realize at the time was that the accounting and finance career options are broad and there are many areas in which you can work. There are numerous avenues with which to gain experience and you never know how your career might develop. Having more than one option is awesome.

I always knew I wanted to get to the finance side of business. I first spent several years doing corporate tax and auditing with EY and worked inside of a company doing those disciplines before making the jump to become a controller. I was fortunate that one of my mentors took a chance on me and I was able to make a lateral move to a position on the financial planning and analysis (FP&A) side of accounting and the rest is history.

The more experiences I gained, the higher my goals were set and the desire to move up to a CFO was always present.

It eventually happened. I am grateful for the career I chose.

Not only has it been interesting, but it has challenged me to keep doing my best work. This line of work has provided fun opportunities for my family as well. Thanks Dad! n

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FEATURE

HOW MENTORS GIVE BACK TO HELP ADVANCE OTHERS THE UACPA MENTORSHIP PROGRAM SECURES INDIVIDUAL DEVELOPMENT

BY KEVIN YEANOPLOS, CPA/ABV/CFF, ASA

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laywright Anton Chekhov — no slouch in the smarts department — once said, “Knowledge is of no value unless you put it into practice.” Said another way: Knowledge is knowing a tomato is a fruit. Wisdom is not putting it in fruit salad.

The establishment of the UACPA’s new mentorship program will enable CPAs to put their knowledge to use by helping other professionals… and maybe make some killer fruit salad in the process.

The program provides an opportunity for experienced professionals to help students achieve their career goals, develop their skills and better serve their clients. The program is a result of the Emerging Professionals Council member’s interest in connecting and providing support and guidance to students, aspiring CPAs and new professionals. The goal is to link less experienced and potential CPAs to experienced CPAs so that they can receive guidance from seasoned professionals.

Mentoring is critical to developing and nurturing careers.

It’s founded on mutual respect, trust, understanding, and empathy. While mentoring is generally focused on the needs of the mentee by helping them develop a clearer vision of the future, it benefits the mentor as well and can be very rewarding.

GET INVOLVED CONTACT SUSAN SPEIRS TO BE MATCHED WITH A MENTOR OR MENTEE. SS@UACPA.ORG It can take many forms, including traditional one-on-one mentoring; group mentoring; short-term and skill-focused mentoring; and formal or informal mentoring. Mentors and protégés (mentees) discuss ways to improve professionally and exploring topics such as employee/employer relations; practice development; management practices; and networking.

Many of us already enjoy mentoring as part of our lives, whether it be personal or professional. As mentors consider being a part of the UACPA program, they might ask some of these questions: What are my motivations for being a mentor when I have such a busy schedule? What are my needs, expectations, and limits for a mentor/mentee relationship?

What can I offer a mentee? Potential mentors should be brutally honest with themselves as they consider the influence, skills, knowledge, and other contributions they can offer. Potential mentors should acknowledge their limitations.

Similarly, potential mentees should consider the following questions as they become involved with the program: What

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MEET KEVIN YEANOPLOS Kevin is originally from Houson, TX. His high school and MBA graduations were both held at the University of Denver. He earned his college undergrad at the University of Utah and moved to Tucson in 1997. Kevin worked in public accounting/internal auditing for 10 years and temporarily got out of accounting. He stumbled onto business valuation 30 years ago and “it saved my career.” He has been married to his wife, Julie, for 40 years and they have 5 children and 6.5 grandchildren.

On becoming a CPA // “I loved songwriting…still do. I was terrified of doing something I loved so much for a living. So in respect, I chose a profession that I was lukewarm about.

That caused problems. As I said, the battle between lyrics and numbers is real. A good friend once said that I was ‘really smart but he scares me.’ I’ve taken great pride in that, haha! I’ve heard a thousand times that people don’t think I fit the CPA mold.

On life outside of work // “Music, music and music. I went to 40 concerts last year. Songwriting — now that I have some idea as to what I’m doing. Running — I’ve run 21 Ragnar Relays. I ran my first one a month after having a stent placed in a 98% blocked coronary artery that I was

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unaware of (long story related to my stroke almost 20 years ago). There is a Pat’s Run honoring Pat Tillman in Tempe every year and this year will be 19 years — I’ve done 16 of them. Bird photography — I am on the board for Audubon Rockies (Wyoming, Utah and Colorado).”

On music journalism // “I was a music journalist for about 7 years. Among people I interviewed, there’s Roger Daltrey (Who), Ginger Baker (Cream), Cyndi Lauper, Brian Wilson (Beach Boys), Billy Gibbons (ZZ Top), Ted Nugent. And my favorite, David Gray.”

On live music // “Most of the top 10 shows would be at Red Rocks. It’s my place and has been for over 50 years.

I go there for centering, reflection, healing. I was finishing up a song the morning before a Peter Frampton show. I randomly run into Peter’s guitar tech, and after connecting, he asked me to come early for a tour of the stage and all of Peter’s guitars. I’m going to write a book, seriously. For David Gray’s last tour in 2022, he was ‘sponsoring’ Curlew Action, a non-profit that works in bird conservation. I had someone carve a couple of curlews and give him one before his show. And if you aren’t familiar with David Gray, you should be.”

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are my motivations for being a mentee when I have such a busy schedule? What are my needs, expectations, and limits for a mentor/mentee relationship? What professional fears do I have that are holding me back from pursuing and achieving the level of success I desire? Am I ready to consider a different way of viewing my situation?

Typical mentor responsibilities include, but are not limited to: •

Acts as a resource for information about the profession

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Helps the protégé develop new/improved capabilities in terms of skills and knowledge to reach important goals

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Establishes trust with the protégé and maintains confidentiality

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Listens actively

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Challenges the protégé to think and analyze options

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Shares unique professional experiences

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Helps the protégé identify specific goals

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Serves as a sounding board for ideas

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Provides career guidance

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Serves as a solid role model

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Offers constructive and meaningful feedback and critical analysis

Typical protégé responsibilities include, but are not limited to:

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Has a personal vision, specific goals, and a good grasp of his/her own reality

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Actively participate in the mentoring relationship

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Develop and utilize the skills of the profession

Mentors will benefit from the personal satisfaction of giving back to the CPA community; a legacy of personal knowledge, insight and experience and professional enhancement, higher visibility, and prestige. Mentees will benefit from assistance in defining career goals, strategies, and options; help in building confidence to grow beyond the usual expectations; and a sounding board for ideas.

Mentors and their protégés will be carefully matched by the UACPA Mentor Program Committee. The committee will contact each program participant and provide them with the profile of their prospective mentor/protégé. Mentors will make the initial contact with the protégé. Mentors and protégés will plan to meet once a quarter for a conference call or face-to-face meeting. More or less frequent brief meetings may take place depending upon individual preference.

Participants will be asked for feedback about the program via an email with an online survey. These emails will be sent out to each individual separately, and responses will not be shared with program participants. Everyone’s willingness to complete the survey is greatly appreciated and will benefit the program’s strength and integrity in future years!

If you have any questions or need advice during the program, contact Susan Speirs, CPA, 801.834.6635, ss@uacpa.org.

Please join and make the UACPA mentorship a success! n

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Schedules and initiates meetings

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Establishes the meeting agenda and send it to the mentor prior to regular meetings

Kevin Yeaonoplos, CPA/ABV/CFF, ASA, is a shareholder and

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Always maintains confidentiality

Yeanoplos, P.C., with offices in Seattle and Tucson. Over the

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Respects the mentor’s time

inductee has assisted clients around the country with the valuation

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Is receptive to feedback and coaching

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Follows through on commitments and goals set during the mentoring sessions

the director of valuation services for Brueggeman and Johnson last three decades, the AICPA Business Valuation Hall of Fame of a diverse array of intangibles and businesses. Kevin has served in a diverse variety of volunteer positions, including commissioner on the AICPA’s National Accreditation Commission, founding chair of the UACPA’s Business Valuation Committee, and chair of the Arizona Board of Appraisal.

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The following numbers come from Real Estate Witch data, where 1,000 undergraduates pursuing a bachelor’s degree discussed their salary expectations.

BY THE

NUMBERS STUDENTS’ SALARY EXPECTATIONS

$103,880

EXPECTED STARTING SALARY FOR COLLEGE GRADUATES AT THEIR FIRST JOB

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PERCENTAGE OF SALARY OVERESTIMATION FROM UNDERGRAD STUDENTS ACROSS ALL MAJORS AND INSTITUTIONS

31 51

PERCENTAGE OF UNDERGRADS WHO THINK THEY WON’T MAKE ENOUGH MONEY TO LIVE COMFORTABLY AFTER GRADUATION

PERCENTAGE OF STUDENTS WHO HAD JOBS LINED UP AND ARE SATISFIED WITH THEIR STARTING SALARY

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48

PERCENTAGE OF STUDENTS WHO BELIEVE COLLEGE IS WORTH THE DEBT

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WHAT EMPLOYERS SHOULD KNOW ABOUT TODAY’S ACCOUNTING STUDENTS

SUPPORTING GEN Z AS THEY ESTABLISH THEMSELVES IN THE PROFESSION

BY COLLEEN SUMP

T

he accounting profession is seeing a lot more of Gen Z, the first digital native generation to enter the workforce.

These young professionals, who were born after 1996, will make up 30% of the workforce in just a few short years.

To successfully attract, recruit, and retain this talent pool, employers need to understand the unique attributes and preferences of these young professionals who have come of age in a rapidly changing and technological world.

nizations. They are also looking for career development to be personalized since they have grown up with customized experiences, from playlists to newsfeeds.

While juggling high school and college, Gen Z students experienced a global pandemic, political and civil unrest, a growing climate emergency, school shootings, and various economic crises. These challenges shaped and influenced what this generation not only wants from their careers, but what they want from their lives, including career growth opportunities, competitive compensation, a healthy work-life balance, and a strong company culture that reflects their values.

For employers - Create mentorship programs, offer online certifications and courses, and encourage attendance at conferences and seminars. Train your managers to be coaches. Consider having “stay” interviews instead of “exit” interviews. Provide real-time feedback rather than orchestrated performance reviews.

CAREER GROWTH AND PROFESSIONAL LEARNING OPPORTUNITIES

This generation is interested in upskilling and has a strong desire to stay relevant so they can advance as quickly as possible. The pandemic has strengthened their ability to learn on their own, but they also expect to be coached and trained at work. More specifically, accounting Gen Zers see a future world of work that is connected and transformed by technology, so they want access to training in new technologies and to be seen as the early adopters within their orga-

One Portland State University (PSU) student said, “I want to put my absolute all into providing the best outcome for my employer, but if the opportunity for advancements is low, that would greatly affect my motivation.”

COMPETITIVE COMPENSATION

Salary has always been a major determining factor as emerging professionals weigh job opportunities, but today’s students are much more financially savvy due to the abundance of information at their fingertips. Right now, a top concern for early professionals is how rising inflation is outpacing salary growth. Financial stability is an important factor for many students who choose the accounting field, so they are concerned about the current inflation situation and salaries keeping up with their ability to lead the lives they were expecting.

Gen Zers also understand that compensation means a lot

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more than a paycheck. In addition to the traditional benefits like retirement, vacation, and health insurance, this generation is interested in additional perks like financial guidance, student loan assistance, tuition reimbursement, parental leave, backup caregiving options, and most importantly, benefits that directly affect mental health and well-being. Gen Z has grown up in tumultuous times and they understand that their physical, mental, and social well-being directly affects their ability to thrive at work and at home. “We’re looking for companies that value us as humans,” said one PSU accounting student. “Benefits in addition to PTO, health insurance, and retirement packages have the ability to really attract us.”

For employers - Think outside the box regarding compensation. When a candidate is weighing their options, this may be what convinces them to choose your offer.

HEALTHY WORK-LIFE BALANCE

As one PSU accounting student said, “I was not born to work, pay bills, and then die. I’d like to enjoy my life!” This sentiment is shared by many Gen Zers who point to flexibility as a major factor contributing to a good work-life balance.

Gen Z understands that in today’s connected world, work doesn’t necessarily start and stop at pre-determined times.

They want flexibility in taking time off, working remotely, and determining for themselves how to balance their personal and work lives, as long as they meet their employer’s expectations.

Young professionals also want to work a reasonable number of hours so they are able to integrate their other priorities and interests into their lives. “We are looking for jobs that offer opportunities for growth without having to spend crazy hours at work,” said another PSU student.

ability, wealth inequality, social justice, and corporate ethics.

As the most diverse generation to enter the workforce, Gen Zers want employers to be able to articulate what DEI looks like in the day-to-day of their firm or business and not just have DEI as a part of their mission statement. They value action over promises, so employers need to show evidence they are actively working on their DEI initiatives while also recognizing the work will be ongoing and ever-changing.

Because Gen Z is mission-driven, they are interested in doing meaningful work for organizations that reflect their personal ethics. They are taking action on matters that are important to them and not waiting for change to happen. Employers that also make efforts to create positive impacts on society will benefit from having these young professionals want to work for their organizations.

For employers - Clearly communicate your mission and purpose to potential recruits. Develop pathway opportunities for students from diverse backgrounds. Display positivity, authenticity, and transparency during the recruiting process.

Develop a culture of belonging for all employees. Be charitable.

WHAT ELSE SHOULD EMPLOYERS KNOW ABOUT GEN Z? IN GENERAL… • • •

• For students going into public accounting, the rigorous schedule during the busy season is expected and the tradeoffs are understood, but firms should take note of this generation’s desire for a healthy work-life balance if they want to retain them past the first few years of employment.

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For employers - Provide as much flexibility as possible, with options for remote or hybrid work.

STRONG COMPANY CULTURE

Gen Zers are drawn to employers with strong values and a sense of purpose. They care about environmental sustain-

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They enjoy being independent and getting their work done without relying on others.

They want to feel valued for their ideas and recognized for their contributions.

They are intentional about their career choices and are ready to move from one employer to another with relative ease.

They want to make a difference in their workplace and in society in general.

They are visual content connoisseurs, so using short videos on social media, in emails, and on websites is critical to reaching and engaging this audience.

They are concerned about entry-level accounting work being taken over by technology. That said, employers can convey that although technology is transforming many entry-level tasks, they are looking to emerging accounting professionals to step into higher-value work that requires personal judgment and problem-solving skills.

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The next generation of accounting professionals will not all be Gen Z; non-traditional students are returning to school to study accounting because of its reputation as a stable field with excellent growth and earning potential. But these non-traditional students (mostly Millennials) have also been affected and shaped by the same world events and technological advances that Gen Z has and are wanting similar things from their employers. Millennials have been affected by the Great Resignation as they’ve watched many of their friends and family change jobs in the last few years looking for something more — more purpose, more flexibility, and more empathy. This has influenced their view of the work they want to do, who they want to do it with, and who they want to do it for.

The workplace is facing a lot of disruption right now, but it is also a time of great opportunity for employers who are willing to reimagine their approach to talent acquisition and retention. Gen Z students and early professionals are

bringing an entrepreneurial spirit, a “can do” attitude, and an appetite to make the world a better place that has the potential to benefit us all.

Information for this article was derived from many sources, including the 2021 International Federation of Accountants Report, The Deloitte Global 2021 Millennial and Gen Z Survey, LinkedIn’s 2022 Global Talent Trends Report, the National Association of Colleges and Employers, as well as qualitative responses from Portland State University (PSU) accounting students. n Reprinted with permission of the Oregon Society of CPAs

Colleen Sump has over thirty years of experience with educational institutions throughout the Northwest and is currently a career coach in the School of Business at Portland State University working primarily with accounting and finance students.

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SCAMMER TIME

WHY CYBER RISK M AN AGEMENT SHOULD BE A PRIORIT Y FOR YOU THIS YEAR

BY JAMES HARRISON

D

ata breaches, like taxes, are inevitable. No business or organization is immune. Managing cyber risks and staying compliant with government and industry standards has not only become an essential business practice, but possibly a matter of survival for most organizations, including Utah businesses and CPA firms.

The High Cost of a Data Breach Forty-three percent of all cyberattacks target small businesses, with damages ranging from extended downtime to breach containment and response costs, legal defense, reputational damage, and loss of customers. Not taking this seriously can have devastating consequences.

The cost of recovering from even a small data breach can range from $50,000 to well over $100,000 — and that’s for minor breaches and no regulatory fines and penalties.

Keeping recovery costs that low is a best-case scenario.

The Ponemon Institute reported in its annual study that the average cost of recovering from a data breach incident has skyrocketed to over $4 million per incident nationwide.

Sadly, 60% of small businesses that suffer a data breach permanently close their doors within six months of an attack.

New Customer Privacy Expectations Businesses and consumers alike are getting smarter when it comes to protecting their confidential information. They are starting to ask of those they do business with, “What are you doing to keep my information safe?”

Businesses that take these new data privacy expectations

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seriously, including obtaining cybersecurity compliance certifications, will build trust with customers and will thrive in coming years. A growing number of CPA firms are now promoting this type of certification in marketing materials and client pitches as a competitive differentiator.

It’s not just customers demanding better data security and privacy. Under various federal and state laws, as well as industry standards, businesses of all types and sizes must meet minimum data security and privacy requirements to protect against the exposure or theft of customer and employee data.

Compliance with these regulations should be a top priority for CPA firms and all businesses to not only assure customers their data is safe, but to avoid potential fines and penalties levied as a result of a data breach incident.

Federal Laws Well-known examples of federal data security laws in the financial sector include GLBA, FFIEC, and FINRA/SEC regulations that require financial services companies, including CPA firms, to implement a written information security plan with specific policies and minimum safeguards to protect confidential data. These laws come with stiff penalties from $10,000 to $100,000 per violation.

It’s worth noting that cybersecurity regulations are updated with new requirements from time to time. For example, in November of 2021, the Federal Trade Commission (FTC) tightened its cybersecurity requirements under the GLBA Safeguards Rule. There is also a push in Congress currently to

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pass a new consumer data privacy law that will impact most if not all businesses in the U.S in the coming year or so.

Utah Laws Along with all other states, Utah has enacted various data security and privacy laws to protect consumers from negligent care of their personal information. From the older Protection of Personal Information Act to the more recent cybersecurity laws, entities doing business in Utah are required to put reasonable procedures in place to protect personal and confidential information and to provide notice to persons if their personal information is compromised through a security breach.

The Utah Cybersecurity Affirmative Defense Act (May 2021) represents a significant change in incentives designed to compel compliance with Utah’s cybersecurity laws. In brief, the act provides a business with an affirmative defense to legal action taken by the state against the entity in the wake of a breach.

Rather than punishing an entity for negligence, the sct encourages preventative action and compliance before a breach occurs. It’s designed to motivate entities to overhaul and raise their security standards and practices with a written cybersecurity plan that includes formalized security and privacy policies that reasonably conform with a specific framework such as GLBA, HIPAA or NIST. The Utah Consumer Privacy Act (UCPA), effective December 31, 2023, grants Utah residents new data privacy rights and creates new obligations for how businesses collect and use their personal data. The UCPA places data security obligations on businesses that process Utah residents’ personal data, requiring them to, among other things, “establish, implement, and maintain reasonable administrative, technical, and physical data security practices.”

the recommended information security controls for both general business and accounting firms, including assessment and reporting on the maturity of an organization’s cybersecurity program.

This AICPA standard, along with all the various federal and state cybersecurity laws can create a complex web of overlapping best practices that are virtually impossible for the average CPA firm or small business to implement and maintain.

UACPA Guidance on Cybersecurity Compliance To simplify this, and help UACPA members successfully understand, implement, and get compliant with the latest cybersecurity regulations and standards, the UACPA has partnered with Utah-based cybersecurity company INVISUS and is announcing a new cybersecurity compliance education initiative for 2023.

This will include guidance on the core areas of cyber risk management such as governance, human resources, technical safeguards, business continuity, data privacy, breach response, and more.

Watch for more information and details this year, and together we’ll help you better safeguard against data breaches, build greater trust with your customers, and create legal -defensibility for your business. n James Harrison is the founder and CEO of Utah-based cybersecurity company INVISUS, an industry pioneer in cybersecurity and identity theft protection since 2001. As chief strategist and product visionary, he leads the development of the company’s innovative security

These laws do not fully define what constitutes reasonable data security practices, but you can look to both federal and industry standards for guidance.

solutions and is a featured author, speaker and trainer. INVISUS is a leader in cyber risk management, data breach prevention and cybersecurity

Accounting Industry Standards

compliance.

Within the accounting industry itself, the AICPA’s System and Organization Controls (SOC) cybersecurity standard details

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HOW TO IMPROVE THE MENTAL HEALTH OF CPAS AND OTHERS

BY OWEN ASHTON, CPA

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“I

wish I would have received help years ago.” This was a comment from a friend of mine over lunch recently.

We were discussing our commonality of living with chronic moderate depression and anxiety.

Mental health is a sensitive, delicate topic for many — although not so much for younger generations who seem to have more open, healthy attitudes about mental health conditions. Nevertheless, I hope you’ll read on.This is an important topic. Even if you are not impacted personally by mental illness, you most certainly are surrounded by coworkers, family members, and friends who are impacted by it and need your support.

My friend explained that up until recently, he never thought that he had a problem. He just had occasional bad days when he couldn’t get out of bed. Sometimes he wished that he wasn’t alive. Occasionally, he lashed out at family members — something, he said, he deeply regretted because it was inconsistent with his values.

Five or 10 years ago, his wife of many years said, “You should really see someone.” He thought, “How do I know I’ll meet with someone helpful? Will I be able to trust them? Will they understand me? Will they throw a formula at me?”

And then something else happened.

He received a questionnaire — from me — about his attitudes on mental health. I had sent out a survey to my Google contacts for a project related to my post-retirement part-time job. (See questionnaire on next page) After reviewing the questionnaire, my friend telephoned me. Realizing that I was deeply involved in mental health advocacy, he asked if I might suggest a good counselor.

He and the therapist clicked. The therapist helped “change the way [his] brain works” related to what he calls his “toxic perfectionism.” More recently, his wife and children say they have observed positive changes. And my friend says he feels better about himself. He has hope that he can continue to be more of the kind of person he yearns to be. Nowadays, he touches base with his therapist every three months.

My friend is a retired partner of a professional services firm.

We’ve discussed how his profession has many of the same characteristics as ours: tight deadlines, long hours, and the need for exactness.

Knowing that I’ve played a small part in his getting to a better

place gives me great satisfaction. In fact, it ties right into the mission I set for myself over a decade ago for my postretirement occupation of being a mental health advocate: “Encourage and help other professionals to get help for chronic, mental health conditions that they may not even be aware of.”

This passionate goal came from my own journey. For decades, beginning in my teen years, I lived unknowingly with chronic depression and anxiety. My wife – bless her – encouraged me to get help when I couldn’t see dysfunctional things in myself. I’m so grateful she did. My life is so much better now. I, too, regret that I didn’t get help sooner.

Sometimes I ponder on the many opportunities lost because of the delay. I hurt for how I needlessly hurt others with irritability and unkind words in my previous unenlightened state.

I can confirm that from my discussions with many individuals, my friend’s concerns about getting the right kind of help are quite common. Finding a therapist who clicks can be daunting. My friend’s approach in asking me for suggestions worked for him. Here are other possible sources: •

A physician or other trusted medical provider

•

Your health insurance provider (phone numbers typically on the back on your insurance card)

•

National Alliance on Mental Illness Utah (NAMIUT.org, 801-323-9900)

•

Huntsman Mental Health Institute (healthcare.utah. edu/hmhi/, 801-583-2500)

•

Intermountain Healthcare Free Behavioral Health Navigation Service (833-442-2211)

•

Trusted religious leaders

•

Psychology Today website (psychologytoday.com)

•

Substance Abuse and Mental Health Services Administration (findtreatment.samhsa.gov)

My friend was fortunate to really connect with the first therapist he visited. It took me three tries. I had pretty bad experiences with the first two. One expressed surprise that I — the son of a well-known community leader — ”had so many problems.” And, “Wow! Did she really just say that?” I thought.

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MENTAL HEALTH QUESTIONNAIRE 1. How familiar are you with mental health conditions, how they impact the well-being of individuals, and available treatments?

1.

2.

3.

4.

5.

Unfamiliar Somewhat familiar Moderately familiar Quite familiar Very familiar

Bottom 10% Somewhat below average About average Somewhat above average Top 10%

3. Like with physical health, everyone has some level of mental health challenges. Thinking over the last year or so, how would you rate your overall mental health? Think of factors such as your level of happiness and satisfaction, your level of functioning with normal daily activities, your relationships with family members and others, and suicidal thoughts.

1.

2.

3.

4.

5.

6.

7.

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Mobile Crisis Outreach Teams (MCOT) (Dial 988)

Huntsman Mental Health Institute “Warm line” for nonemergencies (801.587.1055) Receiving centers for up to 23 hours of free care; •

Huntsman Mental Health Institute Receiving Center for up to 23 hours of free care (801.583.2500)

•

Intermountain Healthcare Access Centers also for up to 23 hours of free care: - LDS Hospital (324 9th Ave, Salt Lake City, UT, 801.408.8330)

Seriously unhealthy Moderately unhealthy Moderately healthy Fairly healthy Very healthy I have moderate or serious mental illness, have been treated, and consider myself to be in recovery I do not believe most mental illnesses are real

- McKay-Dee Hospital (4401 Harrison Blvd, Ogden, UT, 801.387.5543)

4. Considering how you rate your current mental health, how likely are you to seek out help from medical and/or mental health professionals?

1.

2.

3.

4.

5.

Utah Crisis Line (Dial 988)

The SafeUT app for teens, veterans, and first responders.

2. Compared to other individuals you know fairly well, how do you rate your own personal level of self-awareness? Consider how conscious you are of your own character, feelings, motives, and desires.

1.

2.

3.

4.

5.

MENTAL HEALTH RESOURCES:

Don’t believe I will ever seek treatment Can see myself at some point seriously considering seeking treatment Have seriously considered seeking treatment Have already received treatment but do not expect to receive more Have already received treatment and expect to receive more

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- St. George Regional Hospital (1380 E Medical Center Dr, St. George, UT, 435.251.4480) •

Davis Behavioral Health (380 S 200 W Farmington, UT, 801.513.2800)

•

Wasatch Behavioral Health (1175 E. 300 N. Provo, UT, 801.852.2131

That was unprofessional, and how could I trust someone who oozed stigma? The office of the other therapist was in her home with the TV blaring and her children running around uncontrolled. I thought, “How could someone apparently so out of control in her own life ever help me?”

Fortunately, I didn’t stop there. I said to myself, “If I had a bad experience with a dentist, would I just let my teeth rot for the rest of my life?” I found therapists who were wonderful!

I needed a few because my family and I made work moves around the country. These therapists really understood me. They were empathetic and non-judgmental. They were smart and good at their craft. They asked good questions and caused me to think in new deep ways.They helped me process painful experiences from my youth. They helped me eliminate a constant flow of negative self-talk in my head. I became a new, better, more confident man!

I believe many of you, if you haven’t already, could have this same kind of experience. It’s so exciting!

Now, these days many therapists have a waiting list. It can take months to get in. There is a therapist shortage. The pandemic with all its stressors has made things worse. My suggestion is, be patient. Also, there are other resources available. For example, NAMI Utah offers free classes and support groups led by individuals who have mental health conditions, have received help, and have gotten to better places. I’ve found these to be very helpful in my own recovery.

I’ve also taught these classes and facilitated support groups.

Finding professional help is not the only barrier. From my experience, another is stigma. One may think, “I’m not crazy!

I don’t need a shrink!” “What will people think of me if I see a therapist?” or “I’m not one of those people!”

Mental health stigma has been the subject of several major academic studies. One was published in 2016 by the National Academy of Sciences, Engineering, and Medicine. It’s entitled, Ending Discrimination Against People with Mental and Substance Use Disorders: The Evidence for Stigma Change.

My comments below draw from this.

Stigma has been broken down by scholars into three types: •

Public stigma: Stereotypes, prejudice, and discrimination endorsed by the general population.

•

Structural stigma: Perpetrated by government, business, and other institutions through prejudice and discriminatory policies, laws, and practices. Examples include limits on serving on juries, service in the military, or being hired after disclosures of mental health conditions that wouldn’t impact performance.

•

Self-stigma: When individuals buy into and internalize negative stereotypes propagated by public and structural stigma. This leads to feelings of shame, low self-esteem and low self-efficacy.

Public stigma is often reinforced by structural stigma and structural stigma is built on self-stigma. They feed each other.

In my opinion, these three types of stigma are all built upon lies. Dirty rotten nasty lies! They come from ignorance and lack of enlightenment. They’ve built up over centuries. They are disgusting!

The first major study on stigma was in 1950. There have been several since. Academics have identified changes in attitudes that have developed over the years. Things have gone from “an extreme lack of public knowledge about the nature and causes and a deep unwillingness to discuss mental illness” to more understanding and support for treatment. However, “There is greater public awareness of the stigma associated with these disorders, but public stigma itself [has] remained high.” They found that “nearly one-third of respondents said they would not want their child to befriend a child with depression. One-half of all adult respondends said that treatment would result in discrimination and long-term negative effects on a child’s future.”

Perceptions about the dangerousness and unpredictability of people with mental disorders have increased over time.

Ironically, “numerous studies have found that [people with mental illness] are at higher risk of victimization and of experiencing unfair treatment by authorities when they attempt to report crimes than people without mental illness.”

The study additionally says “a review of epidemiological findings related to mental illness, gun violence, and suicide found that there is a greater relative risk of violence in people with mental illness than those without mental illness, but the risk is actually very small.”

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STOP THE STIGMA

This last October, I participated in a conference at Snowbird entitled, “Stop Stigma Together.” It was orchestrated and funded by the Huntsman Mental Health Institute. A few years ago, the name of the University of Utah’s Neuropsychiatric Institute was changed pursuant to a $150MM contribution from the Jon M. Huntsman Sr. family. Further, and very impressively, family members are personally involved in efforts to improve mental health in Utah, the U.S. and throughout the world. Their father focused on curing cancer; their focus is on improving mental health.

Eradicating stigma is seen by them and many experts as key to improving mental health. The conference was a first step in this effort. “Our vision is a world free from stigma and suffering. We believe we can eliminate stigma forever by bringing together organizations and individuals from across the nation to address the grand challenge of mental health stigma.” David Huntsman, president and CEO of the Huntsman Foundation, and his sister, Christena Huntsman Durham, spoke at the conference. They were inspirational!

DAW

4567 SON LAW W. Park Suite Avenu FIRM, LLC 104 e Grimw ald, OH 36729

Going forward, we can all expect to see the products of this effort. For example, the Ad Council has been engaged in bringing a national mental health ad campaign. And who knows — maybe at some future time we’ll see football players wearing not pink but some color representing mental health promotion.

May I ask each of you to engage in this effort? The well-being of many could be positively impacted.

•

Get educated about mental health conditions. There are many reliable sources. You may start at NAMI.org.

•

Don’t tell stories, make jokes, or make comments at the expense of those of us living with mental health conditions. People are hurt by these things, yet you’ll probably never hear push-back because of the selfstigma they feel. Add this to your list of things you don’t joke about like race and ethnic backgrounds.

•

Gently and kindly help educate others when they talk ignorantly.

•

Seek to eradicate structural stigma from the organizations with which you have influence.

•

If you live with mental health conditions, consider talking about them more with your family and close friends.

Studies show this will significantly help reduce public stigma, even if you don’t open up and tell the whole world about it — like I do. Studies show that telling others may help reduce your own self-stigma.

I would be most pleased to chat with you regarding anything relating to mental health. Please start by emailing me at oa@OwenAshton.com. n

7100 Business Drive 4th Floor Gallant, MA 02356

Owen Ashton, CPA, is an author, keynote speaker, mental health advocate, and UACPA lifetime member. Previously, he served on the UACPA’s executive board and as board president of NAMI Utah. He was with KPMG and Deloitte and then in the finance management of telecommunications enterprises and nonprofit organizations.

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MEMBERSHIP

NEW MEMBERS

Congratulations to the following individuals who were approved for membership in the UACPA as of Dec. 31, 2022.

Jacob Bangerter Mark Peterson Ernst & Young

Nicole Goodwin

Jordan Olson

Jessica Hadley

Kimberly Proos

Jason Barth

Frank Hales Utah State Tax Commission

Michael Simons William Stevens

Emily Bedsole John Harker Cynthia Bell LME Tax and Accounting Services, Inc. John Bergstrom Zions Bancorporation

Justin Sutherland Bradford Harris Melanie Henderson Utah State Auditor’s Office

Monte Swain Brigham Young University Rebecca Swain

Angie Hillas Michael Bussiere Moss Adams LLP

Nicholas Holton Deloitte Tax LLP

William Thomas Traveller & Co LLC Jeffery Walston

Bradley Carter Alexander Homer Jamece Coplen Jeremy Pierce BDO USA, LLP Marnie Davis Valerie DeRose Larson & Company, PC Jaren Durham Durham & Company LLC Camille Erickson Osborne, Robbins & Buhler, PLLC

22

Timothy Huss

Tyler Baron Crocs

William Kellgreen VCB, PC

Benjamin Hummel AgReserves, Inc.

Sammuel Kitchen

Kyle Jardine

Merrill Lamb

Jacob Mangum

Anne Larson New U Life Corporation Nathan Nievaard Dino W. Traverso, PLLC

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Student Affiliates Adelle Keblis Cameron Memmott Carson Stubbs David Nelson Dixon M. Herzog Donna J. Hampton Dylan Briggs Elizabeth Cherone Ethan Foy Fiona Li James Bott Jason T. Gilbert Joey Hokanson Justin L. Gilbert Keelie Neilson Maddison Peterson Mikaela Dean Mitchell B. Pyle Oliver Sitani Quinton E. Jones Sam Low Scott R. Johnston Shauna Martin Sydney Huddleston Tirzah MacDonald Uka Baatar William B. Schmidt

MEMBERSHIP

MEMBERS IN THE NEWS

Do you or your firm have news to share? Send the details to Amy Spencer, as@uacpa.org.

Craig Swindlehurst, CPA, has been promoted to tax partner at Larson & Company where he has worked since 2017. He previously spent five years at Deloitte in Orange County. Craig specializes in tax preparation and consulting services for small to mediumsized businesses and is the subject matter expert on the Employee Retention Tax Credit and CARES Act provisions. He received his Master of Accounting from Brigham Young University in 2012.

Mark V. Erickson, CPA, has been named managing partner at Tanner LLC, where he will oversee more than 200 employees and be responsible for the vision, strategic direction, and growth of the firm. Mark has been with Tanner LLC for more than 25 years and will continue to serve as the head of the firm’s Transaction Advisory Servces Group. He received his Master of Accountancy in 1995 from Utah State University.

In October 2022, BDO USA LLP admitted 69 professionals to partnership, including two Utah CPAs. The individuals promoted include Jeff Hatch, CPA, an assurance partner, and Matt Bartholomew, a transaction advisory services partner.

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PHOTOS

ANNUAL CONFERENCE

AICPA Chair Anoop Mehta, CPA, CGMA, joined the UACPA at the Annual Conference and had a special breakfast session with students and Leadership Academy alumni.

AICPA FALL COUNCIL In October, CEO Susan Speirs and President-Elect Dustin Wood visited Chicago for AICPA Council and met with Barry Melancon and Okorie L. Ramsey.

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PHOTOS

LEADERSHIP ACADEMY

Leadership Academy brought 19professionals together last November to strengthen their leadership skills at a two-day retreat in Midway.

LEADERSHIP COUNCIL

The UACPA’s leadership met at Little America to learn about and discuss pipeline issues facing the profession.

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BOARD QUESTION

HOW HAS INFLATION INFLUENCED YOUR SPENDING HABITS? Ray Langhaim, CPA

Dustin Wood, CPA

“With the rising costs, I have definitely been more careful in my spending and shopping around to get the best value. Daily cost has risen a lot more than the reported inflation! On bigger purchases, I have asked around to get the best value or put off those purchases. I have had a side job of raising chickens for the past eight years and so the rising cost of eggs does not affect me.”

“I have become a better consumer of gasoline primarily through price research and decreasing utilization. Warehouse clubs in my area have had much lower gas prices than other locations, and I previously just fell into the habit of using the same place when filling up and I no longer just default to that.”

Stacy Weight, CPA

Jason Tomlinson, CPA

“I have worked to review all automatic subscriptions I have and canceled the ones I don’t use anymore. I have also implemented a two-day waiting period for myself before I can make any online purchase – to give me time to reflect on needs versus wants.”

“Inflation has not caused any major changes to our spending, but we live frugally and review/adjust our budget almost monthly.

We did cringe when gas prices were high but didn’t drive less, just saved a little less.”

Annette Anderson, CPA

Eric Greene, CPA

“As always using a budget and reassessing weekly to stay on target. Which means a lot of prioritizing, asking “is this a want or a need”. In my home a need is something that would stay on the top of a list for three months and not be moved down by something more important.”

“I consolidate my trips in my car now where I do my best to drive less, do more things when I do get out and drive, and make an effort to work remotely occasionally to save on fuel costs.”

Susan Speirs, CPA “To combat the high grocery bill, I’ve been making grocery lists and planning out meals for the week. Sad to say, but Oreos don’t always make the list. We’ll also continue to grow a garden during the summer so that we can enjoy the harvest during the winter.“

Not pictured: Paul Skeen, Chris Skousen, Tad Tuttle, Mark Anderson

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STAFF CHAT

HOW HAS INFLATION INFLUENCED YOUR SPENDING HABITS?

BOARD BRIEF

THE LATEST ACTIVITIES WITH THE BOARD

Amy Spencer “Last year, my husband and I did an experiment where we spent one month living like we were broke and compared that spending spreadsheet with our regular spending habits. One lasting outcome was that we now shop generic brands, use coupons and shop for what’s on sale.”

•

The nominations committee presented a slate of executive board candidates to be approved by the board. The new AICPA Council representative was approved in a virtual board meeting.

•

AICPA Council updates were provided from the 2023 Fall Council. Discussion was held regarding the AICPA’s Revised Standards on Tax Practices.

•

There was a presentation from Chris Harding, Salt Lake County Auditor, regarding potential 2023 legislation modifying the provisions relating to the scope and duties of county auditors. The bill would also establish the county auditor as being independent from any executive or administrative county offices as well as modify the authority of the county auditor. We will continue to work with Rep. Teuscher, who is sponsoring the bill, and seek input from our members who work in the governmental arena.

•

Discussion at January 2023 Leadership Council was centered on the many challenges affecting our profession. We will focus on pipeline issues in our council meeting.

April Deneault “When grocery shopping, we buy more generic brand items and shop at Walmart more than we used to. When buying gas, I always use my Smiths fuel points or Holiday Club Card to save a few cents off each gallon. I’m thankful that my mom and boss both raise chickens, so I haven’t had to deal with the cost of eggs.”

Tom Horn, CPA “I try and group my errands together to try and save money on gas. I also try not to eat out as much. Susan supplies us with eggs from her chickens!”

Share Your News!

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Tell us about your new job, firm updates and highlights.

We would love to share your accomplishments.

Send to Amy Spencer, as@uacpa.org

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IN MEMORIAM

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David Takashi Kano Jan. 3, 1950 – Dec. 9, 2022 Member since 1997

Thomas H. Clark May 31, 1935 – Dec. 22, 2022 Member since 1966

Nicholas Scott Smith Sept. 9, 1954 – Dec. 12, 2022 Member since 1997

Philip Clive Despain May 27, 1937 – Aug. 31, 2022 Member since 1966

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MEET A MEMBER DARIA GUSAK, ACCA in different industries. Being an assurance manager also gives me enough challenges in my day-to-day work to drive my ambitions and motivate me.

What would surprise people to know about you? I studied Vedic astrology for a few years to see a bigger picture of myself, my past lives, the greater purpose of my current life, and the deeper nature and challenges of the people around me, so that I can be a better wife, friend and a member of society.

What is your favorite book? That is a very hard question, as I read many books. From the most recent ones, I liked “Conversations

D

aria Gusak was born and raised in Russia. Her career began with assurance staff in 2011 at EY in Novosibirsk, Russia. She

transferred two years later to EY Moscow to work as an assurance senior in the retail and consumer product service sector. In 2014, she moved to the London EY office and became a member of the Association of Chartered Certified Accountants (ACCA). Daria moved to Utah in 2017 to join her husband in Midvale, Utah and joined Haynie & Company in 2019 where she currently works as an assurance manager. Daria is a UACPA Leadership Academy alumni and serves on the DEI committee.

with God” by Neale Donald Walsch. This book gave me a new perspective on the aim of our lives and a deeper understanding of the world around us.

What do you like to do outside of work? I love hiking with my husband and our corgi girl, Lori. I love reading tons of different books: psychology, self-development, detectives, classics, thrillers, etc. and I love watching true crime shows and investigations.

Knitting is also one of my hobbies.

What are some of your goals both personally and professionally?

What led you to become an accountant? My brother was a great example of a successful accountant who showed me the variety of choices I may have as an accountant, so it helped me to make my way into the accounting field.

I want to become a better version of myself from. Professionally, I want to provide excellent service to our clients and exceed their expectations. Also, I want to support and help develop Haynie & Company’s core values of trust, growth, service, communication, and family.

What do you like about being an accountant? I love being in the assurance practice, as it allows me to meet new people, travel around to visit clients, and have an opportunity to work with clients

What advice do you live by? The road will be mastered by walking.

In the harder times of my life, this advice always helped. n

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DISCOVER COLLABORATION AND DISCUSSION ON UACPA CONNECT

UACPA CONNECT WILL HELP YOU • Send messages to other UACPA members • Ask questions and learn from other CPAs • Collaborate and share ideas with like-minded professionals • Find discussions or create a new one

30

Get Started!

1. Log into Connect Get to UACPA Connect from our website at uacpa.org and select it from the drop down menu at “My UACPA” or directly at connect.uacpa.org.

2. Find groups and start or participate in discussions • Go to My Group Pages > My Groups to see any committees or groups you are currently a member of.

• Use Find Group to Join to find and join in group discussions.

• Visit any group page to read updates, reply, or Post a New Discussion.

3. Set your profile and notification settings • Click on My Account > My Profile in the gray navigation bar on the left side of the page.

• From here you can upload a photo, add bio information, and select your notification settings.

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UACPA MISSION MISSION

CONGRATULATIONS

100% FIRMS Congratulations to the firms and businesses currently participating

The UACPA leadership supports and challenges members through advocacy, professional education, leadership development, networking, and community service to help them succeed in a

in the UACPA’s 100% membership program. This demonstrates their commitment to the profession, to the association’s high ethical standards and lifelong learning.

competitive and changing world.

• Adams & Petersen, CPAs

VISION

• FORVIS

At the UACPA, our vision is to be a world-class professional association essential to our members.

We unite a vibrant community of CPAs to enhance the success of our members and champion the values of the profession; integrity, competency, and objectivity.

• CBIZ MHM, LLC • Cook Martin Poulson, P.C. • Davis & Bott, Certified Public Accountants, L.C.

VALUES

• Eide Bailly • Haynie & Company

Advocacy The UACPA represents the profession at the legislature and other regulatory bodies and promotes the value of the CPA to employers, the business community, and the public at large.

• HBME • HintonBurdick • Jones Simkins LLC

Leadership & Service The UACPA provides leadership and service within the profession,

• PricewaterhouseCoopers

within the UACPA, and within the community.

• Savage Esplin & Radmall, PC

Professional Development

• Squire & Company, PC

The UACPA supports and encourages continuing education and leadership development.

• Tanner LLC • WSRP

Professional Community The UACPA reinforces peer accountability to encourage members to maintain integrity and high ethical standards. ​​It provides member-tomember networking opportunities and networking opportunities with other professions. It values belonging to a distinguished organization and believes that we serve as the primary resource and point of contact for Utah CPAs.

Firms with 10 or more full-time CPAs are eligible to be a

Diverse Population Outreach The UACPA believes in reaching out to under-represented populations, those returning to the profession or choosing it as a

part of the 100% membership program. Call our membership team to sign up, 801.466.8022.

second career, and other professions.

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