2013 september ascpa magazine by Alabama Society of CPAs

ALABAMA CPA MAGAZINE I SEPTEMBER 2013

State of the Society Keeping the ASCPA on Track.

Alabama Society of Certified Public Accountants P.O. Box 242987 Montgomery, Alabama 36124-2987 1-800-227-1711 334-834-7650 www.ascpa.org Officers Renee B. Hubbard, Chair Don McCleod, Chair-Elect Dr. Lowell S. Broom, Vice-Chair James R. L. Carroll, Secretary-Treasurer Steven A. Shelton, Past Chair Board of Directors James Adam Causey Allison H. Guice Paul Marcus Hamilton Kate J. Ham Sharon S. Jackson Robert Rush Letson III Bradford A. Lynch Jason L. Miller Amanda N. Paul Michael C. Reibling Matthew T. Roeder Lewis T. Shreve Chasity L. Sweatmon Daniel K. Tew Alison Nicole Cunningham, Young CPA Lindsey S. Weems, Young CPA AICPA Council Members William H. Carr Renee B. Hubbard E. Lamar Reeves Jimmy L. Williamson,

Message from the Chair... Are you amazed at the number of emails you accumulate after just a few days away from the office? Even if you sneak in a few responses during your time off they still seem to pile up. I remember reading one time about an executive in California who decided that his email inbox was too full and he didn’t have the time to go through them all. His solution? Delete all the emails and start over. That’s right, he decided that if someone needed something, they would call or email again. To him, deleting everything was not a big deal. Well, I am not sure I can empty my inbox, but I do know that starting over is an awesome feeling. As you recall, in June the AICPA released the “Financial Reporting Framework for Small and Medium-sized Entities” or FRF for SMEs. Unfortunately almost immediately after the release, NASBA voiced their concern that the AICPA had not given the Private Company Council (PCC) enough time to develop a “little GAAP” for private companies. NASBA felt the new framework may create confusion between FRF for SMEs and GAAP and therefore weaken overall financial reporting. Starting over, the AICPA and NASBA recently reached an agreement to work together on the new framework. The AICPA has agreed to define “SME” and clarify necessary disclosures so that the framework is not confused with GAAP. In addition, both plan to continue their support of the development of a GAAP-based financial reporting model for all private companies. There are many resources available on the AICPA website at the address shown below. If you have not had the opportunity to review the framework I would encourage you to do so. Looking forward to 2014, the AICPA and NASBA will be working with the state societies to modify the definition of “attest” under the Uniform Accountancy Act. The proposed change adds services provided under the Statements on Standards for Attestation Engagements (SSAE’s) to the definition of attest. For example, the change would mean that SOC reporting would be considered an attest service. When non-CPAs issue reports using AICPA standards, it can create confusion in the marketplace because it implies CPA licensure and regulation. The change proposed to the UAA will require legislative action by most states, including Alabama. While we are definitely not hitting delete and starting over, there are significant changes occurring in our profession. If you have any questions about any of these changes, please do not hesitate to contact me at renee.hubbard@jacksonthornton.com. Learn more about the new framework and the new Toolkits on the AICPA website: http:// www.aicpa.org/INTERESTAREAS/FRC/ACCOUNTINGFINANCIALREPORTING/PCFR/Pages/ Financial-Reporting-Framework.aspx

Renee

GR WTH

Past Chair, AICPA The Alabama CPA Magazine is published by Alabama Society of Certified Public Accountants as a membership service to Society members. Views and opinions appearing in this publication are not necessarily endorsed by the ASCPA. The deadline for submitting materials for publication is the first of the month preceding issue date.

Jeannine P. Birmingham, CPA, CAE, CGMA President and CEO Diane L. Christy, Editor

It’s what CGMA stands for. A new designation representing accomplished professionals that drive and deliver business success, worldwide. Find out more at cgma.org

The Alabama CPA MAGAZINE

Message from the President Staying on Track

he Alabama Society of CPAs has enjoyed another full, productive and successful year. Leadership and staff continue to review programs and services so that we remain focused on what Alabama CPAs need in order to thrive and to stay on track. The ASCPA audit is scheduled a little later than usual, so I am not able to comment on the specifics of the Society’s financial condition, but we remain financially strong. In fact, the board approved the pay-off of the loan on the Alabama Society headquarters to the ASCPA Educational Foundation this year. Yes, we have been in our new building for four years and we have no debt on it. What a wonderful accomplishment. Here are highlights of ASCPA programs and services in the past year, beginning with Leadership Academy. Now in its third year, Leadership Academy remains an incredible opportunity for young CPAs to focus on their personal professional and leadership skills. Class III began in May and has more than 30 participants. Last year staff set a goal to grow the program outside of Alabama. This goal was achieved this year with participants coming from Mississippi, Tennessee, Illinois, Missouri, Nebraska, Connecticut, and Toronto. Approximately 100 young professionals have been a part of this program and continue to work on various ASCPA efforts following graduation. Information about the 2014-15 academy will be available soon – you will not want to miss the opportunity to participate. New to the ASCPA was the AICPA Accounting Scholars Leadership Workshop. Alabama, Ohio and the AICPA were regional hosts for this annual program, enjoying its 19th year. We were able to Jeannine Birmingham meet and work with minority collegiates and speakers from across the country during two days. The workshop is an annual invitational program for minority accounting students who plan to pursue the CPA designation. The program’s intent is to strengthen students’ professional skills and understanding of the limitless possibilities and benefits of earning the CPA credential. With thirty students in attendance, the program offered excellent panel discussions, case study presentations and networking opportunities for students, speakers and volunteers. Quite frankly, ASCPA staff learned just as much as the students. Student programs keep us very busy throughout every year and the staff is truly appreciative of the many CPA volunteers who help us meet the requests of our Alabama universities. We remain involved in Interview Skills Workshops organized at our smaller Alabama universities, Accounting Interview Day, Beta Alpha Psi and NABA chapter visits, our own student intern program, Meet the Firms campus events and more. A highlight of our student initiatives is the Educational Foundation’s scholarships. 2013-14 scholarships have been awarded to 33 Alabama accounting students and total $80,500. I continue to consider our Fortune Forward capital campaign widely successful as our scholarship giving has almost doubled what we awarded prior to 2012. Please consider making an annual contribution to the Educational Foundation so that we can continue to award deserving accounting students; remember to pay your fortune forward. Chartered Global Management Accountant (CGMA) - have you heard of this new designation? It was introduced last year by the AICPA and CIMA (Chartered Institute of Management Accountants) to elevate the profession of management accounting. In the U.S., professionals considered the designation not only as a way to connect and support management accountants by offering resources for best practices, innovation, leadership and management, but also to assist industry members with the specific tools needed to grow and sustain. Alabama, along with all other state CPA societies partner with the AICPA to educate members about CGMA. As of the last report, 595 Alabama CPAs have obtained the CGMA designation. Personally, I find the magazine and online resources to be interesting, thorough and informative. If you are interested in learning more about CGMA, information is available on the ASCPA website and at www.cgma.org. Alabama’s Young CPAs continue to shine. The Young CPA Board initiatives have enjoyed great success and continue to be on the radar of all other state societies. It is common to receive compliments from others about the Alabama Young CPA Board and its organized efforts. Hearing such makes me very proud since I am keenly aware of how much time and effort is put into the YNGCPA programs. You have heard it mentioned before, but the two annual programs that warrant another shout-out include the annual classroom blitz and the annual charity golf tournament. Last year’s blitz touched 3603 high school students in 60 schools with 81 volunteers presenting a message on budgeting. The 2013 golf tournament also hit a new record with more than $50,000 raised for two charities, The Exceptional Foundation and the ASCPA Educational Foundation. The success of each effort is a great example of leadership. Thank you Young CPAs! In order to build more bridges with the business community, we have made a concerted effort to identify new business partners and to expand established relationships. We now have 14 agreements in place. All of these partnerships offer specific services which benefit ASCPA members. Be sure to read the October issue of the Alabama CPA magazine, where there will be a full list of ASCPA business partners. Specific to the ASCPA team, this year we have witnessed the retirement of Betty Barker, membership director, and addition of two new staff; Melissa Wellander, conference coordinator, and Holly Lord, finance and administrative manager. We have celebrated with COO Amanda Freeman the birth of her daughter, Caroline Rose. Your staff is also involved at a national level with various professional initiatives. We serve as state volunteers in the area of academic and career development, continuing education, CPA/SEA (state society executives) and the study of the future of learning. Our national involvement keeps staff informed and involved in discussions specific to the direction, challenges and future of the accounting profession. Being involved at a national level also helps staff strategically plan for the future of the ASCPA. We welcome your input and your leadership. If you have interest in serving this great organization in a leadership role, or as a volunteer to any one of our many programs, please let me know. It is my great pleasure to be able to serve and work with many talented leaders, professionals and visionaries. It’s great to be a CPA! It’s great to serve the CPA profession! The Alabama CPA MAGAZINE

From the CGMA Blog How company boards can govern risk - and what you can do to help

ith my ‘governance specialist’ hat on, I’ve had the good fortune to meet and even work alongside some of the big names in British industry. I used to think that the concerns of industry leaders would be way beyond the comprehension of the rest of us. But I’ve discovered that their worries are very recognizable and I have only met one CEO who claimed that there was nothing that kept him awake at night. (I didn’t believe him anyway!) If there is one issue that comes up time and time again, it is the issue of how boards can govern risk effectively. And it looks like this is true on a global level with McKinsey research showing that most board directors don’t feel they spend enough time on strategy and risk while the work of US governance experts such as Harvard’s Jay Lorsch and Ram Charan flags the challenges faced by businesses as they seek to move their governance ‘from compliance to competitive advantage’. Broadly speaking, boards have a dual role. First, they must make sure that nothing terrible is happening in terms of fraud and other serious wrongdoing; the sort of thing that brought the likes of Enron and WorldCom down and led to the Sarbanes-Oxley Act in 2002. But they also have to ensure that the organisation remains sustainable now and into the future – and that means understanding the strategy and business model. They must also ensure that the management is competent enough to run the business well with a strong focus on opportunities and risks. While it’s relatively easy to look at case studies and pick over the bones of the companies that got it wrong, it is much more challenging to offer constructive solutions – especially when you consider the very real limitations that boards have in terms of their time and their non-executive status, making 4

it hard sometimes for directors to get under the skin of what is going on. With the ever growing complexity of business, the task is getting harder. But to deliver some practical advice was the challenge that I was set with my fellow members of the Tomorrow’s Company Good Governance Forum. And we have recently published a new report, The Boardroom and Risk, which also includes a toolkit to help boards understand how they can take a leadership role on terms of the organisation’s approach to risk. One specific issue that needs attention is the so-called ‘risk management glass ceiling’ where there is a disconnect between the board and the operations – and it works both ways. The board is often focused on strategy and understands the strategic risks, but it may not have a sufficient understanding of operational issues that have

potential to cause serious reputational problems (for example, supply chains). On the other hand, risk and operational managers might not always appreciate the full strategic implications of some risk exposures. As you’ll see from the toolkit, a key remedy lies in the right tone and culture being set by the board. But the next real challenge to address is how to get the right information to the board at the right time – that helps boards to ask the right questions without being swamped with information. Sounds like a good job for a management accountant. As part of my research and continuing work in this area, I would be keen to hear what works (or doesn’t work!) for you and your organization. _______ July 24 blog posting by Gillian Lees of CIMA

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The Alabama CPA MAGAZINE

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4:02 PM The Alabama CPA 3/5/13 MAGAZINE

MEMBERS IN MOTION

Maddox Casey

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Jared Sharp

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Promotions and New Positions Warren Averett, LLC announced that Maddox Casey, Ryan Chaffin, Sae Evans, Carolyn Jeff and Jared Sharp have all been promoted to senior manager. Casey’s areas of expertise include healthcare consulting, tax planning and tax compliance. He previously served as a healthcare manager. Chaffin’s areas of expertise include audit and accounting services for manufacturers, distributors, hospitals, nonprofit organizations, 401(k) plans and professional service providers. He previously served as an audit manager. Evans’ areas of expertise include healthcare consulting, medical real estate issue, tax planning and compliance. He previously served the firm as a tax manager. Jeff’s areas of expertise include forensic accounting and litigation support, particularly in the healthcare and nonprofit industries. She previously served the firm as an audit manager. Sharp’s areas of expertise include healthcare, manufacturing, distribution and technology. He previously served as a tax engagement manager. Machen, McChesney & Chastain recently promoted Elizabeth “Liz” Springer to supervisor. She has a focus in governmental, not-for-profit and financial institution audits. The Alabama CPA MAGAZINE

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The Alabama CPA MAGAZINE

Young CPA Board Plans Their Year

he Young CPA Board of Directors met on Friday, August 9 at their regular quarterly session. President James Wishon led the group through a full agenda of items ranging from planning for the 2014 charity golf tournament to recruiting volunteers for upcoming college campus events. In addition to Wishon, board members who attended were Betsy Jarnigan, Nicole Cunningham, William Hughes, Marilyn Watson, Mandy Barksdale and Leah DellaCalce. Also serving on the board are Lindsey Weems, Chantelle Miner, Jason Saulters, Doug Moseley, Haley Solomon, and Valiece McKelvey. GOLF: Following a successful charity golf tournament in June, the Young CPAs are getting a jump on 2014 planning by scheduling their first meeting for September 19. Leadership Academy grads and current LA participants will be asked to join the golf tournament task force. “This is not a Birmingham event, it’s a statewide event. We want all ASCPA Young

CPAs to be involved so we’re expanding our volunteer base beyond the Young CPA Board itself”, said Wishon. YOUNG CPA SESSION – Annual Meeting: The group critiqued the Young CPA session at Annual Meeting and will continue providing feedback on topics of interest to younger CPAs. However, they decided there is tremendous value to having members at all

Pay it Forward Classroom Blitz set for November 18-22 If you’ve taken part in the Young CPAs’ annual high school financial education blitz you already know how much fun it is. And how rewarding. 2013 is the 6th installment of this very successful outreach coming up the week before Thanksgiving – appropriate timing, since this is a true community service and a great way to both pay back and pay forward. The numbers are astounding: more than 15,600 students have been part of this program since 2008. There will be 800 teachers leaping into uncharted territory with the new graduation mandate and they are hungry for enrichment from professionals. Feedback from teacher workshops is overwhelmingly positive for ASCPA volunteers to act as role models in classrooms. Please consider adding your name to their volunteer list by contacting Lacey Williams, lwilliams@ascpa.org. The Alabama CPA MAGAZINE

stages of their career attend and it will not be branded specifically for Young CPAs. “It’s not enough for us to learn about providing more value to our organizations if partners and other decision-makers don’t hear the same message. And the opportunity to have interaction with them would be amazing”, he continued. CLASSROOM BLITZ: The Young CPA Board enthusiastically endorsed continuing their annual classroom blitz, now called Pay it Forward, for the sixth year. With the advent of the new graduation requirement which includes financial education, career planning and technology, there is an enor-mous need for CPAs (of all ages) to enter the classroom. The blitz will be more flexible in 2013, with a week-long window November 18-22. Young CPAs are again using the National Endowment for Financial Education (NEFE) materials, Module 2 (Borrowing). Teachers will be asked to sign up no later than October 15 so that volunteers can be matched with as many locations as possible. Volunteer training will be held through Go to Meeting on November 4, with Adena Whitman of the League of Southeastern Credit Unions facilitating. CAMPUS VISITS: Young CPAs will be on hand with ASCPA staff at 6-10 campus events in the fall and spring. For the Interview Skills Workshops, volunteers will conduct mock interviews. At accounting club visits, they will share their own experiences while talking about the variety of careers available to a CPA.

Please support your young professionals and their activities with the ASCPA Young CPAs. 9

Mother and Daughte MD: The single most influential person shaping my choices in school, and later in my career, was my mother. As I was going through high school, my mother had been working through college. She did that as a single mother to three children… no easy task. By the time I was in college, she was working as a professional in her field. The foundations of ethical behavior, hard work and selfmotivation could not have been demonstrated to me any clearer than by my mother. ASCPA: What did you do following graduation? JC: I accepted employment with Wiik, Reimer & Sweet, CPAs in order to meet the requirements for becoming certified. MD: Upon graduation I began my professional public accounting career with Touche Ross in their Mobile office. During this period my goal was to complete the CPA exam and the public accounting work requirement needed to become certified. While I appreciated the wonderful experience afforded me during this time, I wanted to look at opportunities beyond the arena of public accounting. ASCPA: How has your career path developed? JC: I became a partner with the original firm I worked with after receiving my degree and remained with that firm and its successor firm, Dudley, Chateau & Cox, PC., until a merger with Crow Shields Bailey, PC in 2009.

t’s not been verified by the Guinness Book of World Records, but there’s good reason to think that Vivian “Jo” Chateau and Michelle Dudley were the first mother and daughter CPA pair in the state of Alabama. There’s no real mystery why, as you’ll learn when you read their story.

ASCPA: Where did you grow up and go to school? JC: I was graduated from high school in Citronelle (and recently received a “Distinguished Alumni Award” from them). I went into the workforce as a bookkeeper at a bank, followed by experience as an accounting clerk with major U.S. corporations, becoming an assistant comptroller and accounting department manager. In order to progress any further, I knew that I needed an accounting degree. MD: I attended the University of South Alabama and Spring Hill College, obtaining both my undergraduate accounting degree and my master of public administration degrees from USA. My mother had recently graduated when I started college. She advised me that I should take an accounting class regardless of my major. I took that advice to heart. I knew that I would have great flexibility in shaping my work career. When I began taking my accounting classes all of the professors knew my mother – so I had to live up to the high standard that she had previously set! No sitting in the back row unnoticed! ASCPA: Did you have a mentor in high school or college? JC: From our early childhood, my well-educated, professional parents promoted and supported education and dedicated their lives to helping their twelve children develop high standards for living. Those standards included love and respect for others, integrity, strong character, the value of education and being a trusted leader. 10

MD: Upon receiving my CPA designation, I decided to look at opportunities in industry. I chose a position in the finance department at the University of South Alabama Medical Center. This proved to be a great professional move for me. During the 6 years that I worked for the USA Medical Center, I moved into roles as the director of finance and the director of business services. In the early 90’s, I accepted a position as the internal auditor with Providence Hospital. The position with Providence allowed me to work directly with the executive leadership as well as the board of directors. I learned about the multiple departments and systems of the hospital. I later became director of outpatient services, which was an opportunity to lead a clinical service line. I am currently the vice president and CFO of Seton Medical Management, Inc. providing executive leadership to Providence’s physician enterprise. ASCPA: What have been the biggest changes in the profession during your career? JC: There have been so many in the 40 years that I have been in public practice! Technologically, it is a new world. First, there have been volumes of changes in regulations, laws and standards for the practice of both accounting/audit and tax. We research and learn every day in order to adhere to the ever-changing requirements and must constantly monitor compliance as we serve our clients. Second, there has been a tremendous increase in the number of women in the profession. At the time I became a CPA, I think I could count on my fingers the women in practice in Mobile. It is truly a profession filled with great opportunities for women. MD: Healthcare is a rapidly evolving and complex industry, so change occurs daily. However, I’ll echo what my mother said; the two areas that have probably changed the most are in the areas of technology and compliance. The tools that we have available today The Alabama CPA MAGAZINE

er CPAs – Jo Chateau and Michelle Dudley are remarkable considering what we were doing in the early 80’s! In addition, the tremendous increase in governmental regulations requires a constant diligence. ASCPA: What has surprised you the most as your career has evolved? JC: I would not have predicted the opportunities for service that have resulted from my relationships with both clients and colleagues. I must note that the leadership training I received through the ASCPA while serving on its Council and as an officer was excellent and of great value to me professionally. [Ms. Chateau served as president of the ASCPA Council in 1998/99.] MD: The accounting profession requires that we are technically skilled. However, the art of our trade is really built around relationships. Whether in public practice or industry, success is about the ability to integrate technical competence with superb communication skills in order to become a trusted partner. ASCPA: What areas of specialty do you have? JC: The nature of my work in a small accounting firm has been diverse. However, I think that educating clients, both business owners and their personnel, to understand and monitor their financial position has been most rewarding. While working in industry I was trained and specialized in cost analysis and profitability. This training, and my interaction with management, helped me to clearly identify the information my clients need to succeed. MD: As I mentioned, my career has led me to understanding and managing a physician practice enterprise as a component of a health system. ASCPA: What community service interests you? JC: I love my involvement in Impact 100 Baldwin County. It is an organization composed of women (initially 100 members). We provide financial grants to not-for-profit organizations that address the needs of individuals and which plant the seeds for a secure future for everyone in Baldwin County. In 2013 we will exceed $1,000,000 in grants for this purpose. I have worked with and served as board president of the Family Counseling Center and the Consumer Credit Counseling Center of Mobile. I am also active with the Mobile Area Chamber of Commerce and have worked with its many leaders as an investor in their Partners for Growth long-term economic and community development program since its inception. And, I have had an enriched lifetime resulting from active involvement in my church. MD: As part of a healing ministry, I feel a strong connection to the community our hospital serves. Providence has always been a strong advocate for the poor and as such has provided numerous opportunities for me to share my time. My children and I participate in serving McKemie Place, a shelter for homeless women. In addition, I have worked at the Festival of Flowers which raises money for Providence Foundation. I also chaired our United Way fundraising campaign. Other interests include sustainer membership in the Junior League of Mobile and being an active member in Covenant Presbyterian Church. The Alabama CPA MAGAZINE

ASCPA: What prompted you to be involved with the ASCPA? JC: I became active in the ASCPA after becoming aware of the superior support system it offers CPA professionals. I also recognized the impact ASCPA has with young people aspiring to become accounting professionals. On-campus recruiting programs, as well as the Educational Foundation’s scholarships, are significant. MD: Staying active with the ASCPA is one of the best ways to stay connected. From networking to learning it provides great opportunities to share, exchange and grow. ASCPA: What keeps you inspired and motivated each day? JC: It’s really about service to others. No matter what you’re actually doing, it comes down to service. MD: I love my work. It is difficult and challenging; but I find great fulfillment working in a wonderful mission-driven organization that helps so many people. Work with purpose is great motivation! ASCPA: What are the profession’s biggest challenges today? JC: In order to keep graduating talented students, we need qualified educators in our college programs. And the rising cost of accounting and tax services, resulting from compliance with standards and regulations, is also difficult. MD: The art of accounting is not just about technical skills. It is much more about creating a trusted partnership that supports the decision-making process with those whom we serve. It is about the ability to anticipate and answer the needs of our customers. ASCPA: Talk about your family. JC: I love my family!! I am so blessed with three very special children: Michelle Blackwell Dudley (Bruce), whom you’ve met through this interview, Rebecca Blackwell Chilton (Tommy), educator, stayat-home matriarch and mother of three children, and Dr. Steven Blackwell (Dawn), an anesthesiologist and former commander with the U.S. Navy. Steven has two children. MD: I’ve been married for nearly 24 years to my husband Bruce. Together we have a blended family of nine children and 14 grandchildren (at last count). Among those are a set of twins and a set of triplets - all two years old! ASCPA: Both of you expressed delight in spending time with children, grandchildren and great-grandchildren, travel and Auburn football. Is there anything else you’d like to share? JC: I have been so blessed to work in the accounting profession. It has given me the chance to have very special client relationships and community involvement. I am especially thankful for the opportunity to be a part of the Crow Shields Bailey, PC team; an outstanding group of professionals with high standards for service. The firm values and mentors the young accountants who will advance our profession. MD: This has been a great experience, sharing with ASCPA members our experiences as CPAs. I’m very proud of my mother and I can only hope to accomplish a portion of what she has as a professional and as a mother. 11

STUDENT SUCCESS

2014 Student Guide to Accounting Firms in Alabama We want to help you recruit and hire future staff accountants!

SCPA is preparing the 2014 Student Guide to Accounting Firms in Alabama to distribute to accounting students at Alabama’s college and universities. The Student Guide assists students in providing them with a free directory of public accounting firms throughout Alabama. This also helps public accounting firms gain exposure to students as they prepare to begin careers in accounting. Contact Lacey Williams, lwilliams@ ascpa.org to receive an information form. Your PAYMENT AND COMPLETED FORM must be submitted by Friday, November 1 for inclusion in the 2014 Student Guide.

2013 St ud en t Ac co un tin G to Gu id e Fir mS in Al Ab Am A

Next stop.Success. 12

Alabama Society of CPAs

Annual Educator Conference Friday, October 11, 2013 • 10:00-3:00 9:00-10:00 Check in/registration 10:00-10:05 Welcome – Education Committee Chair Greg Carnes 10:05-11:20 Sustainability Reporting and Auditing Considerations: Resources for Teaching Catherine Banks, Program Director, Academic Resource Center, Ernst & Young LLP 11:20-12:00 Lunch 12:00-1:15 Pathways Commission: Forces Reshaping Accounting Education William Ezzell, Deloitte National Managing Partner (retired) Chair, AICPA Board of Directors 2002/03 1:30-3:00 Technology’s Impact on Course delivery and Curriculum Resources The peer panel will discuss and interact with participants on the advantages and disadvantages of a wide range of technology tools. Alabama Society Office • 1041 Longfield Court ●• Montgomery

CPA Standout – Delvin Seawright

t’s been a long and curvy road for Delvin Seawright. A Montgomery native, he was graduated from Jefferson Davis High School with a determination to pursue accounting. “As my older brother Johnny neared graduation from high school, I would hear him talk about studying accounting, and I wanted to be like him. I was in elementary school at that time. Johnny joined the Army instead, but I stuck with the idea and began taking accounting courses once I entered high school.” Seawright moved to Mobile to attend Spring Hill College after earning his associate’s degree from the Mississippi Gulf Coast Community College through the Gulfport Job Corps Center where he was also a student. “My family couldn’t afford college, and I chose the Job Corps as a means to an end. And my academic success at the community college resulted in a Transfer Honors Scholarship to attend Spring Hill.” While there he met management professor Stewart Langdon, a charismatic educator who was passionate about teaching. He encouraged Seawright to maximize his potential. At Spring Hill he decided to become a CPA. “Earning the CPA designation was heavily emphasized because of the many opportunities for growth and advancement, as well as the prestige it bestows upon those who attain it. Although I made the decision rather early, it would be years before it was realized.” For his graduate year Seawright received the classic offer he couldn’t refuse – a full ride scholarship which covered tuition, books and fees for a MAcc at Alabama State University. At the same time, he became an accountant in the Alabama Department of Public Health. He moved to a staff accountant position at the Department of Human Resources in 2001 and finished his state of Alabama career with the Department of Rehabilitation Services in 2010. He earned the Certified Government Financial Manager (CGFM) designation as well as the CPA designation while a state employee. If that were not enough, he had his own business, DelSea Cleaning Service. “Managing my own business was a highlight in my life. It was a sole proprietorship providing light janitorial services to small businesses in Montgomery (including the CPA firm Livings Lankford & Lambert) and provided me with the opportunity to implement what I The Alabama CPA MAGAZINE

learned in my collegiate business courses. As the owner and janitor (a janitor who possessed a MAcc and, later, a CPA license!), it was ingrained in me to be patient, remain humble, operate in excellence in all things, and not to despise small beginnings. Many CEOs and great businessmen started as janitors!” Seawright decided to pursue a Ph.D. in accounting while in graduate school at ASU. His professor and advisor, Dr. Jean G. Crawford, encouraged students in the MAcc program to consider the degree. She emphasized the need for more minorities to earn a Ph.D. in an effort to diversify the ranks of accounting professors at colleges and universities where minorities are underrepresented. After Delvin expressed interest, Dr. Crawford told him she believed he possessed the right qualities to succeed. “She told me about the Ph.D. Project and gave me the names of a few people to contact for more information. The Ph.D. Project is leading the charge of increasing diversity within the ranks of business professors at

colleges and universities where minorities (African-American, Hispanic, and Native American) are underrepresented. Dr. Crawford remains an invaluable resource to me even today and I appreciate her pointing me toward the AICPA Minority Doctoral Fellowship program through the Ph.D. Project.” [The AICPA Fellowship for Minority Doctoral Students ensures that CPAs of diverse backgrounds are visible in college and university classrooms. The program’s goal is to increase the number of minority CPAs who serve as role models and mentors to young people in the academic environment. The AICPA Foundation awards annual fellowships of $12,000 to full-time minority accounting scholars who demonstrate significant potential to become accounting educators. For the 2012-13 academic year, 21 accounting Continued on page 20

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Doing it Better / Top 50 Firms ank Firm R

Year CPAs in Founded Alabama

1 Warren Averett LLC 2 PricewaterhouseCoopers LLP 3 Jackson Thornton 4 Sellers Richardson Holman & West LLP 5 Carr Riggs & Ingram LLC 6 Ernst & Young 7 Barfield Murphy Shank & Smith 8 JamisonMoneyFarmer PC 9 Frost Cummings Tidwell Group, LLC 10 MDA Professional Grou[, PC 11 Pearce Bevill Leesburg Moore, PC 12 Wilkins Miller Hieronymus LLC 13 Deloitte & Touche LLP 14 Kassouf & Co. 15 KPMG LLP 16 Smith Dukes Buckalew LLP 17 Aldridge Borden & Co. PC 18 Dixon Hughes Goodman LLP 19 Banks, Finley White & Co. CPAs 20 McDaniel & Associates PC 21 Russell Thompson Butler & Houston LLP 22 Way Ray Shelton & Co. PC 23 Machen McChesney & Chastain LLP 24 Culotta Scroggins Hendricks & Gillespie PC 25 Horton Lee Burnett Peacock Cleveland & Grainger

1972 1998 1919 2008 1997 1989 1991 1920 2010 1975 1981 2009 1940 1931 1870 1933 1920 1949 1973 1940 1987 1985 1954 NA 1967

213 108 76 76 69 51 50 47 42 40 39 37 36 34 30 28 28 25 22 21 20 19 19 18 18

ank Firm R

Year CPAs in Founded Alabama

26 Hartmann Blackmon & Kilgore PC 27 Boohaker Schillaci & Co. PC 28 Crow Shields Bailey PC 29 Anglin Reichmann Snellgrove & Armstrong 30 Hall Albright Garrison & Associates 31 CDPA 32 DiPiazza LaRocca Heeter & Co. LLC 33 Beason & Nalley Inc. 34 Self Males & Copeland PC 35 Dent Baker & Co. LLP 36 Abroms & Associates PC 37 Barnes Blackwell & Co. PC 38 Lovoy Summerville & Shelton LLC 39 Bern Butler Capilouto & Massey PC 40 Brunson Wilkerson Bowden & Associates PC 41 Mauldin & Jenkins LLC 42 Till Hester Eyer & Brown 43 Grant Sanders & Taylor PC 44 Sovereign CPA Group 45 Hill Fogg & Associates PC 46 Neuschwander Faircloth & Hardy PC 47 Mostellar & Shreve LLP 48 Fricke Sweatmon & Russell 49 Rabren Odom Pierce & Hayes PC 50 Watkins Johnsey Professional Group

1990 1982 1986 1990 2009 1954 NA 1963 1964 1952 1995 NA 1972 1962 1967 1918 1963 1976 2010 1963 2005 1983 NA 1980 NA

17 17 17 17 14 14 14 13 11 11 11 10 10 9 9 9 8 7 7 6 6 5 5 4 2

The Alabama CPA MAGAZINE

Board of Directors News

Change in Governance is Top Priority

he ASCPA Board of Directors met chapter into the ASCPA board position. The August 23rd and unanimously voted chapter officer has already vol-unteered as to support a proposal by the ASCPA much as four years of service and, many Governance Task Force. The task force was times, are not interested in continuing to charged to study the makeup of effective, serve. This may result in a member who competency-based boards and to propose is frequently absent from board meetings a new ASCPA governance model. and is not actively engaged in board disThe ASCPA Governance Task Force cussions. and Board of Directors recognize that There are qualified members in chapters board members must be competencywant to serve on the ASCPA board but do based. Board members need to be able not care to work through the chapter office to address complex issues occurring in a positions. Thus, the ASCPA governance radically changing environment. They need board misses the opportunity to work with to possess excellent communication and strong, talented leaders. leadership skills. The new environment and Approximately 50% of the current issues for associations includes time conASCPA chapters have a small number of straints, membership diversity, generational members with an even smaller number values, competition and technology. Thus, who regularly attend chapter meetings and board members must be competencyfunctions. It is more and more difficult to find based, diverse and willing to actively serve. willing volunteers to serve in all chapters, Currently most ASCPA chapters rotate regardless of size, as well as on the ASCPA 1 6/25/13 8:34 AM Page 1 theE-10373-613 immediateAL_Layout past president of the board.

It is the recommendation of the ASCPA governance task force to propose a by-law amendment to ASCPA members. The proposed bylaw amendment would restructure the board to a flexible number of members (11-15) in the following way: • 3 executive officers – chair, chair-elect and immediate past chair • 6-10 board members serving threeyear terms • 2 AICPA Council representatives More information will be shared with ASCPA members during the next few months including the specific language of the by-laws amendment. If you have questions about the proposal’s rationale, please contact Jeannine Birmingham, 334-834-7650 or Renee Hubbard, 334-834-7660.

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The Alabama CPA MAGAZINE

Classified ENTRY-LEVEL CPA POSITION in greater Montgomery area. CPA wanted with up to 2 years’ experience to assist local auditor on small city and non-profit audits. Some one-day travel required. Beginning salary $35-40K with 6 month evaluations. Email resume to: holloncpa@ gmail.com. For information on the firm go to www.servicesofacpa.com. Practice for Sale in North Shelby County – long-standing practice with mix of business and individual clients. Services include tax, write-up, payroll and financial planning. Gross 200K+ and one experienced full-time employee. Also office condo for sale or lease. Contact Steve at slind@email.com Tax Senior Manager Wanted: The successful candidate will be a member of a leadership team at Sellers Richardson Holman & West, providing both tax compliance and consulting services to assigned clients and the lead person in maintaining relationships with clients on recurring tax matters. The Tax Senior Manager will gain valuable experience by working with multiple tax partners who will share their years of knowledge and experience gained from working with significant companies with complex tax issues. SRHW offers a local firm experience with access to large firm resources as a result of an alliance with McGladrey. We offer opportunities to participate in the development and leadership of multiple tax specialties. Our managers have excellent prospects for career advancement. We are interested in individuals who want a long-term career opportunity with potential for partner track. 8+ years CPA firm experience. http://www.srhwcpa.com/positions.html Senior Tax Associate will be a member of a team providing both tax compliance and consulting services to assigned clients. He/She will be a primary member of the delivery team maintaining relationship with the client. He/She will gain valuable experience by working with multiple tax partners and managers who will share their years of knowledge and experience gained from working with significant companies with complex tax. Flexibility in schedules to manage personal and professional priorities is also supported at SRHW. CPA certificate desired. 2 to 4 years of recent experience providing tax services in a CPA firm environment. Apply at www.srhwcpa.com. Senior Audit Associate will be a member of a team providing audit services to assigned clients. He/ she will be the primary person involved in maintaining contact with those clients during fieldwork The Senior Tax Associate will gain valuable experience by working with multiple partners and managers who will share their years of knowledge and experience gained from working with significant companies in multiple industry specialties. Flexibility in schedules to manage personal and professional priorities is also supported at SRHW. CPA certificate desired. 2 to 4 years of recent experience providing audit services in a CPA firm environment. Apply at “http:/www.srhwcpa.com. 16

YOUR PRACTICE WANTED: We are North America’s leader in practice sales. Let us navigate the complexities, locate the best match from a deep pool of qualified and serious buyers, and optimize your return on the years invested in building your practice. If you are considering a change, contact Alabama broker Lori Newcomer, CPA, at (888)277-6040 or LNewcomer@apsleader.com for a confidential discussion. MONTGOMERY CPA FIRM is hiring seasonal tax return preparers for the 2014 filing season (February-April). Required: general understanding of individual income tax laws and proficiency in computer skills – including Excel, PDF and paperless work environment. Past experience preferred. Send cover letter and resume to mgm.hrdirector@gmail.com SENIOR WHITE COLLAR CRIME INVESTIGATOR: This position is full-time in Montgomery with the Attorney General’s office. The employee in this position conducts and coordinates investigations of alleged or suspected criminal violations involving white collar crimes, such as those which are financially motivated and committed for illegal monetary gain. SALARY: $59,517-$90,724. Requires a bachelor’s degree in accounting and six years of experience in financial examination, analysis and reconstruction of accounting/financial records. Complete an Application for Examination Form available at www.personnel.alabama.gov or any Alabama Career Center Office. Apply on-line, by fax (334.242.1110) or by mail at State of Alabama

Personnel Department, PO Box 304100, Montgomery, AL 36130-4100. Huntsville CPA Firm is seeking two qualified candidates for the following positions: 1. CPA with 2-4 years of auditing experience. 2. Accountant for tax and/or small business department to work closely with existing staff and clients. Qualified candidates should submit resume to apierce@mdacpa.com. Vibrant and Growing CPA firm for sale in Shelby County. Gross revenue range – $200,000 to $225,000. Owner Financing Available. Call 205-369-7594 for more information. Barnes, Blackwell & Co in Huntsville is seeking a CPA or CPA eligible candidate for a senior accountant position with an emphasis in tax. Work schedule can accommodate flexible summer hours or full-time, year-round opportunity. Minimum of 3 years public accounting experience required, tax emphasis preferred. This permanent position offers competitive salary and benefits with growth opportunities. Send resume and inquiries to hr@bbcpas.net. Small regional firm seeking public accountant with 2-5 years’ experience for Tuscaloosa office. Send resume to Deborah Dye, PO Box 471, Columbus, MS 39703, ddye@telott.com.

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The Alabama CPA MAGAZINE

EDUCATION Express

No.

Date(s)

Location Title

Field of Study

Early Bird *Registration Non-Member Member Fee Fee Add-On

Birmingham 114* 9/6/2013 115 183 116* 117* 159 160*

9/6/2013 9/6/2013 9/9/2013 9/9/2013 9/20/2013 9/23/2013

161* 171 172 173 174 178

9/23/2013 9/26/2013 9/26/2013 9/27/2013 9/27/2013 12/4/2013

Pelham International vs. U.S. Accounting: What in the World is the Difference? Pelham Business Law Update Pelham Alabama Sales and Use Tax Guide for CPAs Pelham Advanced Audits of HUD-Assisted Projects Pelham 2013 Hot Tax Topics Wynfrey Farmer/Nunnallee 2013 Federal Tax Update Pelham FRF-SME: Financial Reporting Framework for Small and Medium Sized Pelham The Bankruptcy Process: What Every CPA Must Know Pelham 2013 FASB Update for the Real World Pelham Advanced Excel Pelham 2013 Compilation and Review Update Pelham The Mobile Office Wynfrey The Best Federal Tax Update Course by Surgent McCoy

AA AA Tax AA Tax Tax

250 250 250 250 250 250

275 275 275 275 275 275

50 50 50 50 50 50

AA Other AA AA AA Other Tax

250 250 250 250 250 250 199

275 275 275 275 275 275 224

50 50 50 50 50 50 50

AA Tax

155 155

180 180

50 50

Other

155

180

AA Tax

155 155

180 180

50 50

Other

155

180

AA Tax

155 155

180 180

50 50

Other

155

180

155

180

Tax

155

180

Other

155

180

AA AA

250 250

275 275

50 50

Tax

250

275

250

275

250

275

Tax

250

275

AA AA

250 50

275

Birmingham Clusters 146 147 148

9/18/2013 9/18/2013 9/18/2013

149

9/18/2013

150 151

9/18/2013 9/18/2013

152

9/19/2013

153 154

9/19/2013 9/19/2013

155

9/19/2013

156

9/19/2013

157

9/19/2013

Rosewood Hall Compilation and Review Guide and Update Rosewood Hall Individual Income Tax Update Rosewood Hall Controller/CFO Update: Hot Topics Facing Todayâ&#x20AC;&#x2122;s Financial Professional Rosewood Hall Financial Statement Disclosures: Guide to Current Requirements and Dev Rosewood Hall Maximizing Your Social Security Benefits Rosewood Hall Gaining a Competitive Advantage: Critical Skills for CFOs and Controll Rosewood Hall The Statement of Cash Flows: Preparation, Guidance and Presentatio Rosewood Hall S Corp and Partnership and LLC Tax Update Rosewood Hall Innovative Forecasting and Budgeting: Moving Beyond the Traditional Rosewood Hall Fair Value Accounting: Guidance for Practitioners and CPAs in Business Rosewood Hall Partnerships and LLCs: Avoiding Common Pitfalls Facing Practitioners Rosewood Hall Thriving in a Chaotic Economic Environment: Planning and Strategy

Decatur 120* 9/10/2013 Holiday Inn Audit Workpapers: Documenting Field Work 121* 9/10/2013 Holiday Inn Audit Workpapers: Reviewing Field Work Documentation 122* 9/10/2013 Holiday Inn Delving into the Top Twelve Issues for Partnerships, LLCs and S Corps Dothan 113 9/6/2013 135* 9/12/2013 136

9/12/2013

141* 9/17/2013 142

9/17/2013

Troy Univ. Dothan 2013 Compilation and Review Update Troy Univ. Dothan Understanding the Clarified Auditing Standards: The Changes You Need to Troy Univ. Dothan The Complete Guide to Preparing Limited Liability Company, Partnershi Troy Univ. Dothan Auditing Real-World Frauds: A Practical Case Application Approach Troy Univ. Dothan Excel-Based Dashboards

The Alabama CPA MAGAZINE

EDUCATION Express Field of

No.

Date(s)

Location Title

Early Bird *Registration Non-Member Study Member Fee Fee

Huntsville 123* 9/10/2013 Jackson Center Internal Control: Understanding, Designing, and Evaluating Internal Co AA 250 124* 9/10/2013 Jackson Center Form 990: AICPA’s Answer to Unlocking the Tax Complexities Tax 250 169 9/25/2013 Jackson Center Excel Reporting - Best Practices, Tools and Techniques (AM) Other 155 170 9/25/2013 Jackson Center IPad - An Effective Business Tool (PM) Other 155 177 12/3/2013 Jackson Center The Best Federal Tax Update Course by Surgent McCoy Tax 199 Mobile 118* 9/9/2013 Holiday Inn FRF-SME: Financial Reporting Framework for Small and Medium Sized AA 250 119* 9/9/2013 Holiday Inn Audits of Banks AA 250 138 9/16/2013 Holiday Inn 2013 AA Update for the Real World AA 199 139* 9/17/2013 Holiday Inn Revenue Recognition: Getting the New Standards Right AA 150 140 9/17/2013 Holiday Inn Real Life Auditing Situations Integrating the Clarified Statements AA 250 163* 9/24/2013 Holiday Inn Introduction to Business Valuation AA 250 164* 9/24/2013 Holiday Inn AICPA’s Hottest Tax Topics for 2013 Tax 250 180 12/6/2013 Holiday Inn The Best Federal Tax Update Course by Surgent McCoy Tax 199 Montgomery 112 9/5/2013 Wynlakes 2013 AA Update for the Real World AA 199 143* 9/18/2013 ASCPA Office Identifying Fraudulent Financial Transactions: Practical Tips to Ident AA 250 144 9/18/2013 ASCPA Office Small Business Internal Controls, Security, and Fraud Prevention and AA 250 158 9/19/2013 Wynlakes Farmer/Nunnallee 2013 Federal Tax Update Tax 250 FAAC 9/20/2013 Auburn Montgomery 21st Annual Financial Accounting and Auditing Conference AA 250 167* 9/25/2013 ASCPA Office Identity Theft: Preventing, Detecting, and Investigating Identity AA 250 168* 9/25/2013 ASCPA Office AICPA’s Hottest Tax Topics for 2013 Tax 250 179 12/5/2013 ASCPA Office The Best Federal Tax Update Course by Surgent McCoy Tax 199 181* 1/6/2014 ASCPA Office 1040 Tax Return Update Tax 250 182* 1/9/2014 ASCPA Office 2013 Corporate Income Tax Boot Camp Tax 250 Montgomery Clusters 125 9/10/2013 ASCPA Office Annual FASB Update and Review AA 155 126 9/10/2013 ASCPA Office Individual Income Tax Update Tax 155 127 9/10/2013 ASCPA Office Corruption and Asset Misappropriation Schemes: The Top 25 Tips on How to P AA 155 128 9/10/2013 ASCPA Office Mastering Basis Issues for S Corporations, Partnerships, and LLCs Tax 155 129 9/11/2013 ASCPA Office Compilation and Review Guide and Update AA 155 130 9/11/2013 ASCPA Office Select Estate and Life Planning Issues for the Middle-Income Client Tax 155 131 9/11/2013 ASCPA Office Financial Statement Disclosures: Guide to Current Requirements and Dev AA 155 132 9/11/2013 ASCPA Office Key Partnership and S Corporation Tax Planning Strategies Tax 155 Orange Beach 137 9/13/2013 Kaiser Center Surgent McCoy’s Limited Liability Company and Partnership Tax Return Tax 250 145 9/18/2013 Kaiser Center 2013 Compilation and Review Update AA 250 162* 9/23/2013 Kaiser Center Common Frauds and Internal Controls for Revenue, Purchasing and Cash Rece AA 250 Tuscaloosa 133* 9/11/2013 Bryant Conf.Ctr Auditing Real-World Frauds: A Practical Case Application Approach AA 250 134 9/11/2013 Bryant Conf.Ctr Advanced Critical Tax Issues for S Corporations Tax 250 166* 9/24/2013 Bryant Conf.Ctr Advanced Estate Planning Strategies: Accumulating Wealth and Minimizing Tax 250 18

Add-On

275 275 180 180 224

50 50 50 50 50

275 275 224 275 275 275 275 224

50 50 50 50 50 50 50 50

224

275

275 275 275 275 275 224 275 275

50 50 50 50 50 50 50 50

180 180

50 50

180 180 180

50 50 50

180 50 180 180

50 50

275 275

50 50

275

275 275

50 50

275

The Alabama CPA MAGAZINE

ASCPA Education Form ASCPA Continuing ProfessionalRegistration Education Registration Form Mail form to : ASCPA P.O. Box 242987 Montgomery, AL 36124-2987

Fax form to : Sherry Russ 334.834.7310 Scan/email to: sruss@ascpa.org

www.ascpa.org

REGISTRANT INFORMATION Last Name

M.I.

First Name

ASCPA Member Number

Firm / Employer State Certificate Number Address City

State

Zip

Business Phone

Business Fax

Please visit www.ascpa.org to view all registration policies, including information about cancellations and refunds. Please attach a description of special requests or contact us at (334) 386-5764.

Email Address (for registration confirmation)

Vegetarian ADA Request

Check if information has recently changed and needs to be updated in your member record Are you a member of the AICPA? Yes How did you hear about this class?

Course Date

Course Title

Member Number: ____________________ (Required for discount; subject to verification) Newsletter

Website

Course Number

Postcard/Special Mailing Course Fee ASCPA Member

NonMember

Other

AICPA Discount *see note (where applicable)

Book Fee ($20 per course)

Subtotal

Total: *CPAs who are members of the ASCPA may register at the member rate. CPAs who are not a member of the ASCPA or other State Society may register at the Non-Member rate. Please include the appropriate discount(s) when registering for events. ÃCPAs who are members of the AICPA may deduct $30 from AICPA seminars ONLY (8 hrs classes). (These are identified in the CPE Schedule online or in the ASCPA newsletter). *Electronic course materials are included in the registration fee and will be emailed at least two weeks before the course date. You can choose to purchase a paper copy of the course materials for an additional fee of $20 per course. I acknowledge that I will receive course materials electronically (included in course fee). I would like to purchase my manual for $20 per class Check: I have enclosed a check payable to ASCPA in the amount of $ ___________ I authorize the ASCPA to charge $ __________ to my credit card. Credit Card: ⁯ MC Card Number

Company Credit Card

⁯ Visa

⁯ Discover ⁯ AMEX Month Year Expiration Date

Personal Credit Card

________________________________________ Print Cardholder’s Name

________________________________________________ Cardholder’s Signature

Address of cardholder

City, State, Zip of cardholder

The Alabama CPA MAGAZINE

3/11/13

Presorted Std US Postage PAID Permit No. 131 Montgomery, AL SEPTEMBER

2013

The Alabama Society of Certified Public Accountants 1041 Longfield Court P.O. Box 242987 Montgomery, AL 36124

CPA Standout – Delvin Seawright Continued from page 13

doctoral-level students were selected as recipients of this prestigious honor.] Seawright’s focus in his doctoral studies is governmental and not-for-profit accounting. He feels that his more than 10 years of government experience made that decision easy. For the 2013/14 academic year, he’ll receive scholarships from the Association of Government Accountants (AGA) and the Association of Certified Fraud Examiners (ACEE). He’s got a map in place for what happens next. “My next step professionally is to complete my degree requirements and secure an accounting faculty position at a leading college or university. I anticipate earning the Certified Fraud Examiner (CFE) designation after defending my dissertation and prior to starting my career as an accounting professor and researcher. My next step personally is to embark upon my first trip abroad.” The ASCPA congratulates member Delvin Seawright and hopes that he’ll return to Alabama to inspire a new generation of students.

It’s a light bulb moment when you discover classified advertising with the ASCPA. Did you know that classified advertising in the Alabama CPA magazine is a member benefit? For a modest sum, you can seek talented staff, look for a new position, rent out excess office space, sell a practice, or even buy one. Don’t overlook this valuable resource. For more information, contact Diane Christy, 334.386.5752 or dchristy@ascpa.org.

We know why Vincent was blue.

He was scrambling to complete his education credits. If only he’d been a member of the Alabama Society. Our web-based learning would have given him plenty of time to paint.

www.ascpa.org/CPE

Always a masterpiece: Professional education at the ASCPA.

In Memoriam Stephen A. Porter

January 3, 1955 – July 5, 2013 Birmingham, Alabama Certificate #5010