The Journal Entry - Spring 2025

VOL 1 · SPRING 2025

THE

JOURNAL ENTRY THE UTAH ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS

STORIES BEYOND STEREOTYPES

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THE JOURNAL ENTRY | SPRING 2025 UtahStateMBA@usu.edu

CONTENTS CEO’s Message.................................................................................................... 5

SPRING 2025 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 2025 – 2026 UACPA Executive Board President: Dan Frei, CPA President-Elect: Amy Anholt, CPA Vice President: Rusty Hansen, CPA Treasurer: David Peaden, CPA Secretary: Dan Greer, CPA Member-at-Large: Clinton Armstrong, CPA Member-at-Large: Noah Meyers, CPA Emerging Professionals: Melanie Spencer, CPA Immediate Past President: Jason Tomlinson, CPA AICPA Council: Stacy Weight, CPA CEO: Susan Speirs, CPA UACPA Staff CEO: Susan Speirs, CPA CPE Director: April Deneault Communications & Marketing Director: Amy Spencer

Cover + Articles Feature: Rewriting the Narrative....................................................................... 6 By the Numbers: Attitudes Toward AI...........................................................13 Flipping the Script..............................................................................................14 Legislative Update.............................................................................................18 Outstanding Student Awards..........................................................................20

Membership Members in the News......................................................................................24 Board Brief..........................................................................................................24 New Members....................................................................................................25 New Student Members....................................................................................25 Board Question..................................................................................................26 UACPA Staff Chat..............................................................................................27 Comic: Generally Excepted..............................................................................27 Photos: Future CPA Summit............................................................................28 Photos: KSL Tax Tips........................................................................................29

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 © 2025 Utah Association of Certified Public Accountants

Meet a Member: Nic Hales, CPA.....................................................................30 UACPA Mission, Vision, and Values...............................................................31 100% Membership Organizations..................................................................31

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Recognize Excellence: Nominate a CPA! Help us identify professionals to recognize at the UACPA Awards Banquet Categories include: Distinguished Service Outstanding CPA in Business & Management Outstanding CPA in Public Practice Outstanding CPA in Nonprofit & Government Outstanding Educator (University) Rising Star Women to Watch: Experienced Leader Women to Watch: Emerging Leader

Nominations are due by July 1, 2025 uacpa.org/nominate

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CEO’S MESSAGE SUSAN SPEIRS, CPA

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t’s a great time to become a CPA! In our last legislative session, the legislature passed SB15 — Certified Public Licensing Amendment. This bill broadens the pathway to CPA licensure and modernizes language with the following provisions: • Adds a requirement that an applicant for CPA licensure have a bachelor’s degree, master’s degree, or the equivalent with a concentration in accounting and business • Removes the hours requirement for a CPA to become licensed; i.e., 120- and 150-hour requirements • Allows an individual with a valid CPA license from another state to practice, utilizing automatic mobility language • Provides a way for the DOPL to make a citation and assess a fine for a person engaging in unlawful conduct relating to CPAs Simply stated, individuals who graduate with a bachelor’s degree with a concentration in accounting and business, pass the Uniform CPA Examination and complete two years’ experience working under a currently licensed CPA will now have the ability to license. This goes back to a model that was in place years ago before the 150-hour requirement was put into effect in the late ’80s and early ’90s.

My CPA was earned under the bachelor’s degree pathway before the 150-hour requirement was implemented in the state of Utah. Even though there was an expectation from

my parents that I would pursue a career in the medical field, my passions lay in the business field or law. I was also interested in marketing and economics. I took my first accounting class as a senior in high school. Mr. Grover, my accounting teacher, pulled me aside one day and told me that I should think about pursuing a career in accounting.

Admittedly, I liked the class; concepts came easily to me.

I was intrigued that records needed to balance and also fascinated with cost accounting.

As I began college, I still wasn’t sure what I was going to major in. I received some sage advice from my grandmother whom I lived with while going to college. We were talking one night about what I should do, and she said, “Susie, do what you find passion in, and the money will follow. If you find passion in accounting, you will be a good accountant. You are smart enough to be a doctor, but if you have no passion, you will be a lousy doctor.” Words I have never regretted following, words that I’ve spoken to my own children a time or two and words that allowed me to begin a career in accounting.

What’s your story? Over the next year, we would like you to tap into your why, and we encourage you to share the story about your passion for accounting. n

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REWRITING THE NARRATIVE THE UACPA BOARD SHARES THEIR STORIES

Beyond their office personas, CPAs defy the cliche of math-loving introverts who would rather spend their weekend with a spreadsheet than at a music festival or on a mountain trail. But we already know that CPAs are more than entrepreneurs, community leaders and mentors; they are travelers, adventurers and hobbyists. Their impact reaches far beyond financial forecasting, touching lives and industries in profound ways.

As we strive to fill the pipeline, it’s necessary for us to connect with the future CPAs to inspire them and break down the stereotypes. To introduce the 2025 - 2026 board members, we are writing our own stories and encouraging you to do the same. Our goal is to motivate and encourage those discovering their own path to a professional career.

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DAN FREI, CPA - PRESIDENT My journey to becoming a CPA was far from traditional. I graduated in 2000 from the University of Utah with an economics degree. My rationale for the degree was strategic: MBA programs favored candidates with non-business backgrounds (and required pre-program work experience). This led me to a sales position at a Fortune 500 company. When the economy faltered, I transitioned to state government finance, discovering my new niche. After MBA school and a new role as head of finance in the state’s IT department, I realized I needed stronger accounting skills. This prompted me to return to the University of Utah once more, to complete accounting coursework, and then to the CPA Exam, which I passed in 2011. The CPA has been a real benefit to my career. It provides a necessary foundation for many facets of business and is a well-respected certification in the industry. // Outside of my professional endeavors, I’m a dedicated and joyfully fun parent to six wonderful children, and I’ve been happily married for 25 years. You’ll find me on the slopes during winter, cycling throughout the summer, and cheering on the football team in the fall. I have a passion for planning adventures and creating cherished memories.

RUSTY HANSEN, CPA VICE PRESIDENT My journey to become a CPA started late. I didn’t know what I wanted to do in college until my junior year, when I took my first accounting class. I graduated in the fall of 2011 during the recession, and most firms were not hiring full-time staff in Utah. I received a couple of internship offers and took an internship with Tanner LLC, even though I had already graduated with my MAcc. I was hired on full time after my internship and spent the first 11 years of my career learning and growing with them. team. // Being a CPA is helping // One aspect I love about public accounting is me reach my financial goals to be able to do a the flexibility to work when I need to and take time off when I want. Having four kids keeps me lot of activities with my kids and spend quality time with my family. Additionally, I get to serve busy as I attend their soccer games, gymnastic amazing clients that need help understanding competitions, mountain bike races, and shotgun shooting competitions. Not only do I get to watch, the tax code and ideas on how to reduce their tax but I also am a ride leader for the mountain bike burden.

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AMY ANHOLT, CPA PRESIDENT ELECT My path to becoming a CPA began later in my college career. I always wanted to become a teacher, but in high school, I was focused on a career in the medical field. I became a Certified Nursing Assistant, worked in a nursing home and started a program at San Jose University to become an occupational therapist. Life took a turn, and I returned to Weber State University. I was accepted to their education program to become a teacher. I wanted to be a math teacher, as I loved the subject and excelled at it. Before I got too far into the program, I did some soul searching to make sure this was really what I wanted to do. I was lucky enough to have a successful uncle with a CPA firm in Utah. We met for lunch, and he convinced me that accounting was a great career. The rest is history! I’ve been a CPA for over 20 years and my career has gone from public accounting as an auditor to industry as a chief financial officer. I feel fortunate to have found a career in accounting. The opportunities are wide ranging and rewarding. The foundation of becoming a CPA has been a fantastic path for me. I enjoy working alongside other leaders as we face challenges, find opportunities and succeed together.

DAN GREER, CPA - SECRETARY I am a University of Utah grad and have been working in the profession for 30 years. I began my career in public accounting, working for Tanner LLC for a little over a decade, then moved into industry working as the CFO of a software development company. For the last 11 years, I have been the director of finance and operations for the Philanthropies Department of the Church of Jesus Christ of Latter-day Saints, supporting philanthropic fundraising, primarily for the Church Educational System universities and colleges. // Outside of work, I am primarily focused on family. I have four children and 7 1/2 grandchildren (next one will be arriving in May). In my spare time, I enjoy all things related to tennis, though my knees don’t allow me to play as much as I would like. I also enjoy road cycling and have been doing that for more than 20 years. Over the years, I have learned to love baking and cooking. I love the traditional bread cultures found around the world. My dream, in another life, would be to become a pastry chef, owning my own boulangerie and patisserie.

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DAVID PEADEN, CPA - TREASURER I attended Utah State University (Go Aggies!) and graduated with my Master of Accountancy in December 2011. From my very first accounting class, I knew that accounting was the career for me; it made so much sense and was very intuitive. I loved the way the numbers fit together, but I quickly learned that CPAs are not just number-people, they are people-people who happen to like numbers. What I love most about being a CPA is the opportunity to work in a team, collaborate, and mentor others. I now have the opportunity to work in the National Assurance Office for Eide Bailly, where I receive calls from individuals across the firm, and I enjoy connecting to discuss accounting or auditing challenges. It also means that I get to facilitate at conferences and for presentations in front of hundreds of CPAs. Even better is the opportunity to connect one on one during the conferences. I also love the opportunity to travel and see new places. I’ve been able to visit more places than I could list, but really loved trips to Nashville, Minneapolis, and London. I’ve also eaten at so many incredible restaurants and didn’t know that eating delicious food was part of being a CPA when I started this journey. I am so grateful to be part of the CPA community and work with so many incredible people.

MELANIE SPENCER, CPA - EMERGING PROFESSIONALS If my future self could have shown my teenage self my career today, I would not have believed it. In college, my major was business with finance as my concentration. I was drawn to the mathematical calculations and believed accounting was boring and finance was cool.

After college, I purchased a coffee shop, setting out as an entrepreneur. My finance background helped as I prepared my own financial reports and tax returns. I found I had an aptitude for accounting, eventually stepping back from actively working in my shop day to day. Life always goes differently than planned, and I made a pivot after becoming a single mother. I sold my coffee shop, a huge part of my personal identity, and dedicated myself to accounting.

A few years later I received my MAcc and sat for the CPA Exams. At first, I felt like my nontraditional background made me “less than” my peers. Looking back, the outside experiences that once made me feel like an outsider now make me a better CPA and a better leader. // I continue

to wear my CPA as a badge of honor, standing for high ethics and deep knowledge. When I’m not in front of a computer, you may catch me at a Utah Jazz basketball game or on the pickleball court, where I’m one of the only people I know that can keep track of the score. I also try to travel as often as I can with my son, experiencing this amazing planet, one place at a time.

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NOAH MEYERS, CPA - MEMBER AT LARGE Training for triathalons keeps me motivated and energized.

Individually, swimming, cycling, or running don’t always appeal to me, but the constant variation and switching between these sports is what keeps my enthusiasm up.

Similarly, my career as a CPA has allowed me to frequently shift gears, combining skills and exploring new challenges in ways that keep me engaged and excited. // I began my career as an IT auditor with a Big 4 firm, leveraging technology to examine systems and processes.

Later, as a consultant with a regional firm, I helped clients by integrating my CPA background with data analytics to solve complex business problems, many of which didn’t initially

appear to be accountingrelated. // Now, as a professor at Utah Valley University, I teach accounting students how to effectively incorporate artificial intelligence into their work. By learning to leverage AI tools, my students significantly enhance their efficiency, effectiveness, and overall value to future employers.

KSL TV recently highlighted our innovative methods at UVU, recognizing the substantial potential AI offers to the accounting profession. // Being a CPA means embracing versatility — the ability to seamlessly move between technology, consulting, and teaching allows me to apply my unique strengths in impactful and fulfilling ways.

CLINTON ARMSTRONG, CPA MEMBER AT LARGE I grew up in Gridley, Calif., a predominantly agricultural community, with a father who was a general contractor and a mother who worked with him to build spec houses. At 14, I began working summers for a fruit sorting and packing company – my aunt being the on-site manager. I will be forever thankful to Doug for allowing dozens of kids, including myself, to work, and I attribute a lot of my own work habits to those early years. // I fought against becoming any kind of accountant through college and my first jobs after that. However, after hearing about, and witnessing first hand, the great life a CPA could have, I started an internship with a CPA firm in Calif. and realized that this was an exceptionally satisfying career. // Starting my own CPA firm has been professionally rewarding. When it comes to building the business and making decisions, while exciting to see the results, it can be quite challenging and stressful.

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STACY WEIGHT, CPA AICPA COUNCIL REP. Growing up I always wanted to be a teacher, but I fell in love with my introduction to accounting class my first semester at Utah Valley University and promptly switched my major.

One of the best decisions I have ever made! The first few years after graduation, I tried a variety of accounting positions in government, mortgage securities, and even a start-up company. I eventually went back to school and got my MBA from Westminster so that I could become a CPA. After becoming licensed, I fell into the nonprofit industry that would later define most of my career. This career has allowed me to travel in the U.S. extensively, which continues to be one of my favorite parts of my job. It has taken me from coast to coast in more than 50 cities, including recently in our nation’s capital where I had the opportunity to meet with the Utah Congressional Delegation. I never imagined accounting would take me on a journey across the country - advocating for laws and meeting fascinating people! When I’m not working, you can find me immersed in a good book, or out with my family riding motorcycles along with my husband of 27 years and my 4 children.

JASON TOMLINSON, CPA IMMEDIATE PAST PRESIDENT My path to CPA began as I was finishing the professional pilot program at Utah State University and running operations at the recycling center on campus. Deciding on a change of career path, I looked to my interest in finances and my desire to help people do things they can’t or won’t do for themselves. I realized financial concepts came naturally to me, as I often helped friends with budgets, taxes, and personal finances. Deciding to turn this talent into a profession, I pursued the CPA designation to build trust and establish myself as a financial expert. This led to my career as a sales tax consultant, and nearly 15 years of enjoying the puzzle-solving aspect of this niche, deciphering changing state regulations and identifying hidden savings for clients. // My desire to help and be involved has also resulted in my current participation on the UACPA board, as well as active participation in other tax associations, including volunteer

teaching at an annual sales tax school with the Institute for Professionals in Taxation (IPT). I love the diversity of people I meet and the opportunities available as a CPA. // Outside of the office, I prefer to relax in the mountains or putter around my yard, tweaking the landscape to slowly remove the grass (less mowing = more enjoying). Two years ago, a couple of my boys started karate at a local studio, so my wife and I decided to join them. I am not as young as I pretend, but the exercise and training with my kids is fun - I’ve only cracked one rib, so far.

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STATE & LOCAL

GOVERNMENT CONFERENCE 16 Y A M , Y A D I R F

Topics + Speakers

Friday, May 16 8 a.m. – 4 p.m.

Little America 500 S. Main Street Salt Lake City, UT Eight (8) Hours of CPE $370; $270 for Members

UACPA Update

How “Not” to Use AI GASB Update Matt Pickerd Scott TOPICS Reeser – GASB + SPEAKERS Cybersecurity Trevor Long

Professional Skepticism Bill Tayler – BYU

GASB 101 Scott Reeser – GASB

Ethics Marty Van Wagoner

Yellowbook 2024

Tina Cannon

Utah Laws & Rules Susan Speirs - UACPA

Economic Update Robert Spendlove

uacpa.org/stateandlocal

These numbers come from Karbon Magazine’s 2025 State of AI in Accounting Report where accountants responded to questions about how they are using AI.

BY THE

NUMBERS AI IN ACCOUNTING

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41 40

70

PERCENTAGE CONCERNED ABOUT DATA SECURITY WHEN EVALUATING AI TOOLS

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PERCENTAGE USING AI TO COMPOSE EMAILS AND FINE TUNE THEIR WRITING TONE PERCENTAGE USING AI TO AUTOMATE WORKFLOWS PERCENTAGE USING AI TO TRANSCRIBE AND SUMMARIZE MEETINGS AND GENERATE ACTION ITEMS

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PERCENTAGE CONCERNED THAT AI MAY RESULT IN A DECREASE IN HUMAN TOUCH AND RELATIONSHIPS

PERCENTAGE CONCERNED THAT THE GAP BETWEEN AI-POSITIVE AND ‘TRADITIONAL’ FIRMS WILL CONTINUE TO WIDEN THE JOURNAL ENTRY |

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FLIPPING THE SCRIPT HOW CPAS CAN REWRITE THE PROFESSION’S STORY

BY NATALIE ROONEY Reprinted courtesy of Insight, the magazine of the Illinois CPA Society

L

ast year, the Chicago White Sox wanted to hire an accounting manager. A first attempt netted 50 resumes but zero qualified applicants. The job was posted again, and the team finally landed a great candidate, but Mallory Penn,

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CPA, senior director of accounting for the White Sox, admits she was getting nervous. “I was a little surprised that we weren’t batting people away,” she says. “We’re a professional sports team — I thought we’d get hundreds of resumes!” So, if a professional sports team is struggling to attract accounting talent, what does that mean for everyone else? Neema Parikh, recruiting manager at Topel Forman, says the stakes

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are high as the pipeline for qualified candidates becomes more condensed: “The pipeline remains the profession’s biggest hurdle, and it trickles up — from entry-level recruits to experienced professionals. We need to help people understand that this is an amazing profession to come into and then stay in.”

Recognizing these concerns, the newly formed National Pipeline Advisory Group released its “Accounting Talent Strategy Report” in July 2024, detailing six strategies to help address the accounting talent shortage. Among the strategies — telling a more compelling story about accounting careers.

CPAs in particular can help lead the way in this charge to better attract and engage talent and support the pipeline.

SHARING THE GOOD STORY

Recently, Mark Wolfgram, CPA, MST, tax director at Bel Brands USA Inc., started to notice something: The first thing CPAs do when they get together is discuss how hard they’re working.

“We always lead with that, and it’s not something that endears the profession to the young people we’re trying to keep,” he notes.

Jonathan Hauser, CPA, a partner in KPMG’s business tax services practice, noticed the same trend. “It’s our default as humans,” he says. “We focus on the hard things because it’s viewed as a badge of honor, but we don’t talk equally about the tremendous opportunities in this profession. Accounting professionals work hard, but the long hours are tempered with flexibility, interesting work, and many different career paths.

So, rather than telling our war stories, we need to tell our glory stories.”

For Hauser, his glory story centers around the flexibility he’s incorporated into his own life over the course of his career. He emphasizes that flexibility isn’t only available to partners. “I was a senior-level staff member when my first son was born,” he says. “My hours were flexible and allowed me to do what I needed to do on a personal level and get my work finished to meet deadlines.”

Wolfgram says reframing the narrative in everyday conversations can go a long way. For example, when someone asks how he’s doing, instead of responding with how busy he is, he describes the good work he’s actually doing. His most recent response:

“I traveled to Paris, New York, and Washington, D.C. and worked with people in two different languages to file an application between the United States and French governments to determine how much profit each government gets to share. It was incredibly interesting, and I was able to enjoy spending time in each of those cities. This project has helped me grow as a professional, learn new things, and get better every day.”

Hauser says another part of the profession’s story must include how technology and artificial intelligence are being used to improve employees’ career trajectories: “These tools allow individuals to feel like they didn’t spend four years in school just to calculate depreciation. Now, people can leverage their leadership training and technical skills to work with clients and build their toolboxes through experience.

Technology is providing new opportunities— let’s tell people about that.”

Another important story to share is how CPAs’ unique skill sets allow them to give back to their communities in countless ways. Wolfgram says it’s a key issue for today’s young professionals, one that he often underestimates. “It can give a more meaningful experience to your life to know what you do makes a difference, and it’s probably the profession’s most underrated thing.”

HITTING A CAREER HOME RUN

Perhaps another underrated or underestimated highlight of the CPA profession is the ability to align your personal interests with your career.

While Penn admits she could be doing accounting and finance functions for any organization, working for one of the nation’s oldest professional baseball teams—the Chicago White Sox—is a childhood dream.

As a lifelong White Sox fan, Penn shares that working for the organization brings unique and fun everyday interactions and experiences, including walking through the tunnel leading to the players’ clubhouse and crossing paths with team members, working with members of the player development department who are often former professional baseball players themselves, conducting a financial analysis of a new sponsorship deal, training scouts to use a new expense reporting tool, or helping the groundskeeper with his budget.

“I love interacting with all of these people from different

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backgrounds,” Penn says. “Our accounting team does everything from budgeting to tax reporting to financial accounting to analysis, and I participate in things I wouldn’t get to do in a segmented corporate environment.”

What’s more, while the team’s baseball department handles the actual salary negotiations, Penn and her department are deeply involved from a budgeting and forecasting perspective.

“We look at the organization’s bottom line to provide guidance to ownership and baseball leadership so they know what our financial position looks like,” she says.

Specifically, Penn recalls one notable off season where salary negotiations involved several big-name players (i.e., big salaries): “We had to forecast what it would look like to sign someone with a really big salary. We analyzed whether we could make that money back through better attendance or ticket sales. Everything we do is for the team on the field.”

But it’s on White Sox game days when the reality of working for a historic sports team really hits her: “There’s a Major League Baseball game going on just outside my office walls, and I can go watch a couple of innings at lunch!”

AN OPEN DOOR OF POSSIBILITIES

Martrice Caldwell, CPA, says earning her CPA credential opened many doors for her career: from the outset of her career in public accounting to spending more than 15 years in the nonprofit sector to now serving as controller for the Chicago Fire Football Club.

While Caldwell hadn’t necessarily pictured herself in the sports world at any point in her career, someone in her professional network forwarded her the controller position description, and it turned out Caldwell knew the chief financial officer. “Yes, I was in the right place at the right time, but I also had the experience,” Caldwell says. “I had been growing my network, and I thought, ‘Why not me?’”

When Caldwell joined the Chicago Fire two years ago, she says there was definitely a learning curve. She knew how to write up the five-step process of revenue recognition, but now she needed to apply it to ticket sales, player transfer fees, sponsorships, and merchandise sales. She quickly learned how and why things are done the way they are for a professional sports team.

Like Penn, working for a professional sports team allows for interesting, unique work that most don’t get a chance to see

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ANOTHER IMPORTANT STORY TO SHARE IS HOW CPAS’ UNIQUE SKILL SETS ALLOW THEM TO GIVE BACK TO THEIR COMMUNITIES IN COUNTLESS WAYS. ...IT CAN GIVE A MORE MEANINGFUL EXPERIENCE TO YOUR LIFE TO KNOW WHAT YOU DO MAKES A DIFFERENCE, AND IT’S PROBABLY THE PROFESSION’S MOST UNDERRATED THING.” up close. While Caldwell isn’t part of the salary negotiations themselves, her team helps those who are doing the negotiating understand the financial implications of roster decisions to ensure compliance with Major League Soccer (MLS) roster rules. MLS players are employed by the league rather than being paid by the team itself, creating complexities that must be carefully accounted for.

“We develop our rosters based on these rules, and it occasionally involves players who’ve been transferred from other leagues or clubs,” she says. “There can be transfer fees associated with player movement. The intricacies around those transactions and how they follow accounting principles are so interesting. We determine how to account for revenue and expenses in these different scenarios, and then we explain our processes to auditors.”

BEING GENUINE, FLEXIBLE

Although sharing the everyday good stories, like those of Penn and Caldwell, are a must for the profession, burying some of the profession’s problems isn’t going to help either. Experts warn that behind every good story there also needs to be the genuine truth.

“Young people are savvy,” Wolfgram cautions. “If we’re only producing social media posts and content that positively depict the profession, but then a student attends a Beta Alpha Psi meeting and hears from young professionals whose real-life stories don’t align, they’ll see right through it. There’s a difference between telling a good story and living it.”

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Parikh says Topel Forman’s policy is to be very upfront with its staff about the hours and time commitments required of them, but they’ll work with their staff to balance their lives: “Our partners are dedicated to helping staff find their balance. Life happens. People get married. They get sick. The marketplace has shifted, and candidates are looking for that flexibility. I think public accounting firms have come a long way.”

For Wolfgram, he’s making sure to walk the talk with his own corporate finance team: “I’m trying to give them the opportunities to have the flexibility I enjoy—not just by saying I believe in it, but by letting them do it. That means if someone has a family event, I’m not going to call them about a tax return. These are the types of things that I can do personally without waiting for things to change on a bigger scale.”

CONNECT WITH UACPA MEMBERS

COMMUNICATING A LIFETIME OF BENEFITS

Overall, Hauser calls potential solutions to the pipeline challenge a three-way street that involves: 1) employers doing a better job of helping employees avoid burnout, 2) employees owning their schedules and setting boundaries, and 3) managing client expectations — what needs to be completed today versus tomorrow.

“It’s tough to get the balance right, but we need to be focused on all three of these things,” he stresses. “Let’s take a step back, figure out how to help people live their lives, and share the good story.”

As he listens to conversations about the pipeline challenges, Wolfgram says his main takeaway is there’s no silver bullet that one person, firm, or organization can do to solve the problem: “But that doesn’t mean we give in. We’re problem solvers. We need to continue to do the best we can to solve this, and everyone can do it by tweaking their mindset.”

Caldwell adds: “Yes, accounting is demanding, and programs can be challenging, but you get to chart your own path. I don’t know anywhere else you can do that. Those are the kinds of messages we need to share.” n Natalie Rooney is a freelance writer based in Eagle, Colo. A

• 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

Get Started!

Select CONNECT at UACPA.org or go directly to connect.uacpa.org.

former vice president of communications for the Ohio Society of CPAs, she has been writing for state CPA societies for more than 20 years.

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UTAH’S CPA VOICES COUNT

HOW CPAS IN UTAH MADE WAVES DURING THE 2025 LEGISLATIVE SESSION

BY CRAIG PETERSON AND RYAN PETERSON

T

he 2025 Utah legislative session proved to be one of the most interesting in recent years, marked by notable drama and tension between the House and Senate. Despite the challenges, lawmakers managed to pass over 500 bills, including several high-profile measures that drew significant media attention. Controversial legislation on tax reform, changes to the judiciary, public education funding, and water conservation sparked heated debates, highlighting the growing policy divide between the two chambers.

One of the most contentious bills was Rep. Jordan Teuscher’s House Bill 267, which would bar public labor unions from collectively bargaining with employers.

Firefighters, police officers, and teachers were particularly vocal in opposing the measure, making it a flashpoint of public and legislative contention. Gov. Cox signed the bill on February 14, but it is clear that opposing groups intend to gather signatures to file for a referendum, aiming to place the issue on the ballot for public input. The session also presented challenges related to budgets. The state had fewer resources to allocate, but fortunately, no major cuts were required. A relatively minor $127 million tax reduction was enacted.

Throughout the session, the UACPA significantly increased its engagement, taking a more proactive role in shaping legislation affecting CPAs across the state. During the summer months, the UACPA collaborated with then-Sen. Curt Bramble to present what ultimately became Senate Bill 15, which was sponsored by Sen. Evan Vickers. With

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Sen. Bramble’s term ending, Sen. Vickers agreed to carry the bill through the session. One of our own members, Rep. Steve Eliason, sponsored the bill on the House side. SB15 removes the previous mandatory number of educational hours required for licensure. In addition, language was added that creates automatic mobility for individuals transferring their CPA license into Utah and authorizes DOPL to make citations and assess fines.

Under the new law, applicants would need either a master’s degree and one year of accounting experience or a bachelor’s degree with a concentration in accounting or business, along with two years of accounting experience.

Some were concerned that the bill might create confusion for CPA candidates currently in transition with their master’s programs or 30 hours additional education. In response, a series of meetings were held, language negotiations took place, and, after a bill substitute and a floor amendment in the House of Representatives, SB15 passed and will soon be signed into law.

Gov. Cox has expressed his expectation that the Division of Professional Licensing Review will evaluate all professional licensure requirements in the state and make recommendations to eliminate unnecessary or outdated criteria, helping to expedite entry into licensed professions.

The UACPA invested years of effort, collaborating with employers, government entities, legislators, CPAs, DOPL, and universities, to create a proactive and reasonable approach to broaden pathways to licensure.

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Senate Bill 15 passed unanimously, providing another route to becoming licensed as a CPA in Utah.

The UACPA was also instrumental in the passage of HB139, which would require the state auditor to develop a form that would include the state auditor’s form with the political subdivision’s annual financial report.

This will provide additional independence to our many CPAs that are providing services to our counties, cities, and municipalities. HB235 establishes professional requirements for a county auditor in a county of the first class or a candidate seeking the office of county auditor in a county of the first class to be a Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), Certified Management Accountant (CMA), or a Certified Information Systems Auditor (CISA).

We thank our members who have participated in providing testimony and continue to promote the importance of what we do as a profession.

Ryan Peterson is the managing partner of Peterson Consulting Group.

He has been a contract lobbyist in the state of Utah for 12 years. He received a degree in economics from the University of Utah with a focus on statistics and econometrics. He is an avid golfer and resides in Salt Lake City.

Craig Peterson, senior partner of Peterson Consulting Group, has been involved in legislative processes for almost 40 years as a State Representative, State Senator, and Republican Senate Majority Leader.

During the past 20 years, he has been a lobbyist, successfully representing a broad spectrum of clients.

As always, the legislative session was an engaging and dynamic process, and the UACPA worked diligently to ensure that the interests of CPAs in Utah were represented and protected. From advocating for licensing reforms to engaging with lawmakers on critical policy issues, the UACPA’s proactive involvement proved essential in shaping legislation that benefits the profession. While the legislative journey is often filled with challenges and uncertainty, it remains a vital opportunity to advance the interests of CPAs across the state, and the UACPA will continue its efforts to influence positive change for the profession in the years to come. n

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2025 AWARDS

STUDENT AWARDS

Each year, the UACPA honors a fifth-year accounting student from each of Utah’s universities for his or her accomplishments in the accounting field. Criteria to be honored include GPA, extracurricular and professional activities and experience, professional image and perceived commitment and dedication. The following individuals are receiving the UACPA’s recognition at their ceremonies this spring. Additionally, the Utah CPA Foundation will give a $1,000 award to be used toward the expenses associated with taking the CPA Exam. Their nominating professors have provided commentary for each award winner.

BRIGHAM YOUNG UNIVERSITY Brian Golding Brian is an outstanding student who consistently demonstrates dedication, respect, and engagement in class. He not only excels academically, but he also contributes to a positive and enriching culture in the classroom. Brian is always present, focused, prepared, and eager to participate, offering insightful comments that help generate and foster meaningful discussions.

His willingness to engage with both the material and the other class members encourages deeper learning for everyone in the class. Brian’s respectful nature and strong work ethic make him a role model for those around him.

SOUTHERN UTAH UNIVERSITY Jerika Torgerson Jerika Torgerson is an outstanding person and accounting student. She graduated with a bachelor of science in accounting with a minor in finance from Southern Utah University (SUU) in 2024, and she will graduate from SUU with a Master of Accountancy in April 2025. While completing the accounting program, Jerika was involved with SUU’s Professional Accountancy Club, was a presidential scholarship recipient, and was inducted into Beta Gamma Sigma‘s Honors Society. Jerika also worked as a regional controller assistant for the Leavitt Group and completed professional accounting internships with HintonBurdick and Forvis Mazars. Jerika plans to spend the summer studying for the CPA Exams before working in public accounting full time in the fall.

Jerika’s other interests include playing sports, spending time outdoors and being with family.

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UNIVERSITY OF UTAH Jack VanDerHeyden Jack VanDerHeyden is an outstanding Master of Accounting student who exemplifies academic excellence, leadership, and service. A high-performing student, Jack consistently demonstrates a deep understanding of accounting while actively contributing to the success of his peers and the broader university community.

His leadership extends far beyond the classroom. As a co-founder of the Accounting Club, he has played a pivotal role in engaging students and promoting the School of Accounting. He also serves in Eccles Business Student Government and as the ASUU Student Senate Treasurer, demonstrating his commitment to enhancing the student experience at both the school and university levels.

Jack’s dedication, leadership, and passion for accounting make him a deserving recipient of the UACPA Outstanding Accounting Student award. We are proud to have him in our program and look forward to welcoming him as a two-time alumnus.

UTAH STATE UNIVERSITY Spencer Rawle Spencer’s academic journey exemplifies dedication as a Quigley Ambassador, Huntsman Scholar Team Lead, and member of Beta Alpha Psi and the Institute of Management Accountants. His leadership shines through mentoring students, recruiting prospects, and organizing service activities. His professional ambition is demonstrated by participation in Beta Alpha Psi’s national case competition and ambassadorships with Becker CPA and the UACPA during 2023–24.

Spencer’s most remarkable quality is his extraordinary resilience facing serious health challenges. Diagnosed with heart issues in spring 2021, he underwent two surgeries requiring a pacemaker and defibrillator. Despite these obstacles, he completed a 10k race that summer. In 2023, he battled asthma and vocal cord dysfunction. Most dramatically, his defibrillator saved his life in 2024 when his heart stopped, necessitating mid-semester surgery. Throughout these trials, he never sought special accommodations.

Spencer maintained academic excellence with a 3.9 undergraduate GPA and perfect 4.0 in his Master of Accountancy program. He balanced demanding internships with Deloitte, KPMG, and EY while working 20–40 hours weekly to self-finance his education. Spencer’s true distinction is his ability to inspire others through his positivity, determination, and genuine care. He will begin working with EY’s advisory group in Houston, Texas.

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UTAH TECH UNIVERSITY Jared Armstrong Jared Armstrong is a remarkable student. His determination, resilience, and calm positivity encourage his fellow classmates. While completing his MAcc courses this academic year, he has simultaneously passed two of the four CPA Exams, is waiting on results for the third, and is in study mode for the fourth exam.

Jared has also taken on the task to be the grad assistant for the UT accounting faculty and is a wrestling coach off campus for the youth in the community. We are so proud of you, Jared.

UTAH VALLEY UNIVERSITY Cami Trujillo Medina Cami Trujillo Medina has a strong academic GPA, but beyond that she is a student who works diligently and deeply to understand complex material. Cami is not someone who is just satisfied with getting a grade; she puts forth immense effort to document and understand her knowledge and reasoning, asking questions that show deep critical thinking and showing up to her classes with a positive disposition, eager to learn more. On top of that, Cami works hard to create deep connections within her cohort and goes above and beyond to mentor and support students who are struggling. In addition, she is dedicated to expanding the accounting major at UVU for all students. UVU Accounting hosted two panel and networking events this academic year and Cami devoted huge amounts of time toward both of them, not only as a graduate assistant, but also as a result of her own passion. On her own time, she researched and attended multiple accounting and business events around Utah in an effort to connect with and invite professionals from various backgrounds to our Exploring Careers in Accounting event on campus, knowing it would enrich the experience for students. Cami is truly engaged in her studies, but beyond that she is also engaged in creating a stronger program and environment for her peers and the students who come after her. She is truly deserving to be recognized as UVU’s UACPA Outstanding Student!

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WEBER STATE UNIVERSITY Sara Udall Sara Udall stands out for her strong academic performance and genuine curiosity about accounting. She has shown great skill in understanding difficult topics such as mergers, acquisitions, and consolidations. She handles tough assignments and discussions with accuracy and confidence.

What makes Sara especially impressive is her proactive attitude. She doesn’t just wait for answers — she takes the initiative to find solutions on her own and asks smart, insightful questions that get the whole class thinking more deeply. Her questions and contributions elevate class discussions and help others learn.

Sara is also incredibly patient and clear when answering classmates’ questions or explaining different ways to approach tricky problems. She brings a sense of calm confidence to every conversation, which makes her a valuable voice in class.

With her strong technical skills, curiosity, and willingness to work with others, Sara is exactly the kind of student who deserves the Outstanding Student Award. She has both the academic ability and the professional mindset to be a great success in the accounting field.

WESTMINSTER UNIVERSITY Melissa Badger Melissa is an outstanding student and confident professional. She joined Westminster’s MAcc Program in the Fall of 2025 and has been a strong contributor to the program during her time with the university. Melissa recently began her role as the CFO for the Utah Communications Authority after serving as their controller and interim CFO. Her professional experience also includes finance and accounting roles in the non-profit space as well as a local CPA firm.

Melissa is a high-quality contributor in both the workplace and classroom, and an excellent team player with her fellow MAcc students. She has high standards for herself and is very effective at encouraging others to have high standards for themselves as well. The Westminster accounting faculty are thrilled to nominate Melissa for this award and look forward to seeing what her future holds.

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MEMBERSHIP

MEMBERS IN THE NEWS

CLA (CliftonLarsonAllen LLP) has announced the advancement of Ross Martin (top) and Jeff Walker (middle) to Principals. Ross graduated from Utah State University with a BS in finance and from Santa Clara University School of Law (JD). His practice focuses on international tax and IRS controversy.

He previously worked in the tax department of a local public company and for several Big 4 accounting firms.

Jeff has over 10 years of experience at CLA, offering audit, review, and accounting services to construction, manufacturing, and distribution companies. He has a bachelor’s in accounting from Utah Valley University and a master’s degree in accounting from the University of Utah. CLA has also announced the advancement of Tommy Jensen (bottom) to Managing Principal of CLA’s Technology Industry Group. Tommy previously held the role of Managing Principal of the Salt Lake City office and in his new role will help work with CLA’s technology professionals to serve technology clients across the nation. He has a bachelor’s degree in accounting from Westminster College and a master’s in accounting from the University of Utah.

BOARD BRIEF

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Tanner LLC announced that Matt Sadler has joined as a tax partner. He brings 14 years of public accounting experience and served as a trusted advisor to clients in a wide range of industries.

His expertise spans corporate and partnership tax compliance, ASC 740 and strategic planning and consulting.

He serves on the board of First Tee of Utah. Matt earned his Master of Accounting at the University of Utah.

Haynie & Company was named in the top 100 firms in 2025

by Accounting Today. Co-CEO Nick Warnick, CPA says, “Our strength comes from working together as one firm.

Collaboration, trust, and a shared commitment to our clients define who we are.” Co-CEO Ken Christensen, CPA adds, “Our role goes beyond accounting — we’re advisors, helping clients make informed decisions and plan for the future. We continue to expand our expertise and services to provide the guidance they need in an ever-changing landscape.”

THE LATEST ACTIVITIES WITH THE BOARD

•

Debrief on the January 2025 Leadership Council meeting. Now that a bill ran through legislation, what will next steps be to open up CPA pipeline that UACPA membership can participate.

•

Budget for the year ending March 31, 2026, was approved.

•

Board approval was given to file annual Form 990.

•

Discussion on board appointments to the State Board of Accountancy.

•

Legislative update with regards to the bills the UACPA was watching.

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MEMBERSHIP

NEW MEMBERS

Congratulations to the following individuals who were approved for membership in the UACPA as of Feb. 28, 2025.

Matthew Fresh CLA (CliftonLarsonAllen LLP) Zachary J. Blotter CMP Jaron D. Carmichael Mercer Advisors Alexi Strong N&D Tax And Advisory, LLC Grant Baldwin Tess Iverson Savage Esplin & Radmall, PC Travis S. Rigby Tanner LLC

Student Affiliates Boston University Preslava F. Stoyanova Brigham Young University Brooklyn Angle Ensign College Glory R. Bainbridge Caleb Bacon Michelle Thompson Adrian P. Estrada Cruz Hsin-Wen Chang

Bryson Morgan Christopher Man Garion Beech Rachel Potter Diego A. Trevino Linlin Wang James W. Templin III Southern Utah University Nancy Christy Bransyn M. Christiansen University of Utah Abdullah Arshad Dave L. Hurlin Luke Olson Marcella M. Fisher Daniel Patterson Jonathon Gordon Dexter Cly Austin Rankin Raminder Singh Benjamin J. Sykes Daniel Call Tre Barber Adhishwary Thakur Wyatt S. Adams Zachary J. Owen Luis A. Garcia Natasha Mayr Joshua Tarr David Bolka Calvin M. Jue Rebecca A. Zortman Rulon Williams

Josiah Johnson Joshua P. Siebert Canon L. Jahn Utah State University Tanner R. Oviatt Utah Tech University Carter Johnston Falon Richards Devin Lowder Utah Valley University Anna Le Alex J. Romay Luke Pryor Jacob Orton Weber State University Hailey Morey Truc Quynh Do Audrey C. Cazier Romel Caceres Julienne U. Birome Joshua Palfreyman Adam Benard Emily K. Stringham Bryn L. LeBaron Jose L. Sagal Sarah A. Smith Matthew L. Seal Cason Eyre Caleb Cottrell Hannah Christoffersen Ernesto S. Arzola IV

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John B. Dille Hunter J. Cross Mason Nilsson Zach Hall Christopher L. Andrews Ashley K. Holm Jordan J. Paskett Auzzie N. Gentry Rigoberto Cornejo Jr. Carly Lind Cruz B. Ray Ashlyn Loftus Tyler Moyes Cache Jenks Amanda Edwards Ravynna M. Deahl Jacob Marsh Kadee Snider Brinlee Stratford Kadee Snider Tate DeGroot Rachael A. Rasmussen Ethan Earley Emily Diaz Asher A. Peterson Mitchell Holden Luke Johnson Skylar R. Dean Westminster University Maria F. Campos Yapura Brooke A. Streeter

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BOARD QUESTION

WHAT HAS BEEN A MEMORABLE VACATION? Dan Frei, CPA

Amy Anholt, CPA

“I had the opportunity to travel to Costa Rica with my spouse and three of my kids. We explored many parts of the beautiful country including the Pacuare River, Fortuna, and San Jose. It was an adventurous experience with family bonding that is still talked about by the kids as one of their all-time favorite activities.”

“The most beautiful place I’ve traveled to was Moorea, Tahiti. I was lucky enough to vacation in Moorea for work, on two separate occasions! However, when deciding on my most memorable vacation, I keep coming back to my family’s Disneyland trips. What’s better than 17,000–25,000 steps per day on vacation?”

Melanie Spencer, CPA

Dan Greer, CPA

“In 2019, I spent two weeks traveling all over China with my 5-year-old and close friends.

Looking back, it is crazy to think that COVID-19 started just two months after we visited. One thing that stood out when visiting was how clean the cities were. The second was how many cameras were on every corner, every street light.”

“As of this writing, I am leaving for London and Paris in two days. Based on our plans, it should be wonderful. But, if I had my druthers, I would find a French boulangerie that would let me work there for the whole time, though I’m not sure my wife would appreciate that.”

David Peaden, CPA

Clinton Armstrong, CPA

“My wife and I drove more than 3,000 miles to Houston with a 14 month old in the backseat (we fed her grapes and melons nonstop to keep her happy). At the first hotel, she cried almost all night, and we considered turning around. We didn’t, and the trip was so fun (NASA, beach and more)!”

“Fun and memorable vacation would be visiting my uncle in Oregon. The family visited the ocean where my wife and I watched our 3-year-old girl’s straightened hair curl up in front of our eyes. Absolutely adorable.”

Noah Meyers, CPA

Rusty Hansen, CPA

“In 2010, a friend and I backpacked across Europe using an EU Rail Pass, hopping from Switzerland to Berlin, Paris, and London.

We lived the backpacker lifestyle — trains, hostels, and spontaneous adventures. Riding through the Channel Tunnel to London was a highlight, as was sneaking in an hour in Amsterdam during a long layover!”

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“We were going camping, and after five minutes on the freeway, our back window shattered! After we got that patched up and to our camping spot, our kids were driving the ATVs around and one of them ran into our tent, gashing a hole in it.”

Stacy Weight, CPA

Jason Tomlinson, CPA

“My trip to Australia was unforgettable — hanging out with koala bears, petting a kangaroo, strolling around the Sydney Opera House, and soaking up the sun on the beach were just a few of my favorites.

Absolutely a huge check mark on my bucket list trips.”

“Road trips and playing the alphabet game.

No specific trip stands out over the others.

We did a lot of road trips growing up, so many hours of entertaining each other in the car and I have continued with my kids.”

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STAFF CHAT

WHAT HAS BEEN A MEMORABLE VACATION?

Susan Speirs, CPA

April Deneault

“When we got married, Steve and I had the opportunity to go to Europe for a month. I flew in an airplane for the first time, toured seven countries, drove on the sidewalk in Italy, traversed the Alps, visited many museums, and we tasted our way through several cultures.”

“For my mom’s 70th birthday, my sisters and I planned a special surprise: a Margaritaville cruise!

She’s a huge Jimmy Buffett fan, so we knew she’d love it. We coordinated with my stepdad, who asked her to keep certain dates free, making her think he had something planned. On her birthday, we presented her with a cruise book and revealed that we’d be setting sail in one week. It was fun to surprise her, and we cherished the time spent together with just my mom and two sisters.”

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Amy Spencer “The most recent adventure was a Thanksgiving trip to Thailand with some girlfriends. We traveled the country by sleeper trains and planes then island hopped on longtail boats and speedboats. We explored the cities by motorcycles, in the back of pickup trucks and tuk tuks. The monkeys and elephants were a highlight.”

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PHOTOS

FUTURE CPA SUMMIT 2025

The Future CPA Summit was held at the University of Utah Spencer Fox Eccles Business building on Friday, Jan. 31. The UACPA Campus Ambassadors planned and facilitated the event both in person and virtually, through campus watch parties at UTU, SUU, USU - Logan and USU - Vernal.

Above: Campus Ambassadors (l-r) Jenn Patel — Westminster, Abby Wagstaff — WSU, Aubry Savage — WSU, Mariana Gusmão Tokuda — UofU, Jonathan Chan — UofU, Braden Morrison — UVU, Katelyn Esplin — UVU. Far left, counterclockwise: Volunteer UACPA members joined a revolving 15–minute Q&A with CPAs from various fields: Aaron Clark, Heather Denison, Mike Accord, Melanie Spencer, Abby Potter and Jason Tomlinson.

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PHOTOS

KSL TAX TIPS

The UACPA shared 10 weeks of tax tips with KSL NewsRadio listeners and brought in members to the studio for live interviews.

Clockwise from top-left: Mike Criddle from Eide Bailly talks about the child tax credit; Kevin Newton from Squire joins Utah’s Morning News show hosts Andy Farnsworth and Amanda Dickson along with UACPA CEO Susan Speirs to talk about itemized deductions; Robert Cole from CBIZ talks standard deduction with Jeff Caplan; Margaret Blackburn from CLA talks about dependents; Carlo Sacco from Haynie answers questions about setting up an ID.me account.

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MEET A MEMBER NIC HALES, CPA What do you like about being a CPA? I think the thing I love most is the community. I am a member of the UACPA, GFOA, and AGA and love rubbing shoulders with the great people involved in our field.

N

ic Hales is a lifelong Utahn. “I was born while my dad was studying accounting at BYU, grew up in Riverton, and now live in Herriman, he says. He also attended BYU for his accounting degrees and was drawn to government accounting jobs. “I worked at the Utah State Tax Commission for almost four years, did an internship with the State Auditor’s Office, and then was hired by West Valley City, where I have worked for 16 years.” He is currently the Chief Accountant (Controller) for the city.

Nic has been married to his wife, Kelli for almost 24 years, and has “four awesome kids” — Emily, Michael, Lucas, and Sarah.

Tell us about volunteering on the State & Local Government Conference Committee. This is my 7th year on the committee. I love being a resource to the committee from the government side. I appreciate being able to represent local governments at the conference.

What led you to become a CPA? I have always enjoyed solving problems and accounting seemed like a natural fit. My dad gave me the extra push to get my CPA Exams completed.

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What would surprise people to know about you? This is probably related to the next question, but I earned a minor in history with my accounting degree. I love stories!

Learning what happened in the past is fascinating to me.

As I study history and my family history, I learned that my 11th great-grandmother was executed as a Salem witch. I am always fascinated to learn what happened to people.

What is your favorite book? Brandon Sanderson. I found his work in 2007 when he was selected to finish The Wheel of Time (a book series I had been reading since 1997), and I have been hooked ever since. I go to his conventions, I volunteer for his non-profit. Yeah… I’m a nerd.

What do you like to do outside of work? I am active in my church, work with kids in Scouting America, and love to travel with my wife and kids. Disney, cruises, and BYU football.

What are some of your goals? Professionally, I am very happy. I work to make the places where I am better. I want to make West Valley City a great place to work and want to continue to grow and learn. Personally, I have a goal to make anything I touch better. I get involved in many activities to try to provide opportunities for those involved to have a good experience.

What advice do you live by? Be kind. Work hard.

Have fun. n

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UACPA MISSION MISSION

CONGRATULATIONS

100% ORGANIZATIONS 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

• CBIZ

At the UACPA, our vision is to be a world-class professional

• CLA (CliftonLarsonAllen LLP)

association essential to our members.

• CMP

We unite a vibrant community of CPAs to enhance the success of

• Davis & Bott, Certified Public

our members and champion the values of the profession; integrity, competency, and objectivity.

Accountants, L.C. • Eide Bailly

VALUES

• FORVIS

Advocacy

• Haynie & Company

The UACPA represents the profession at the legislature and other

• HBME

regulatory bodies and promotes the value of the CPA to employers, the business community, and the public at large.

• HintonBurdick • Jones Simkins LLC

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

• Moss Adams • Savage Esplin & Radmall, PC

Professional Development The UACPA supports and encourages continuing education and leadership development.

• Squire • Tanner LLC • Teuscher Walpole, LLC

Professional Community The UACPA reinforces peer accountability to encourage members to

• WSRP

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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