AZ CPA May 2012 by ASCPA

CPA MAY 2012

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CPA MAY 2012

Volume 28 Number 4

What Board Members Expect

Learn how to best motivate board members — through their own eyes. by Cathy Guerriero, CPA

LinkedIn Profile Shines a Light On the Professional You

An in-depth article on how to use your LinkedIn profile to your best advantage. by John Fidler

Features 2012-13 ASCPA Board of Directors

Find out who is helping give back to the profession by serving on the new ASCPA Board of Directors.

Changes to the Yellow Book Independence Requirements

17 by Charlie Blanton

Sustaining the Community

Flagstaff educator and CPA, Wayne R. Fox, is profiled in our first regular CPA Movers & Shakers column.

CPAs Making a Difference

CPAs make an impact serving on regulatory/advisory boards and commissions. by Cindie Hubiak, CPA, CGMA

Arizona Society of Certified Public Accountants 4801 E. Washington St., Suite 225-B Phoenix, Arizona 85034-2021 www.ascpa.com

Getting the Most Out of Your ASCPA Membership

Columns & Departments 6

Chair’s Message by Armando Roman, CPA

Focus on Members

In the Black ... Adventures in Accounting

22 Classifieds

www.ascpa.com

4 AZ CPA y MAY 2012

CPA

The Arizona Society of Certified Public Accountants

President & CEO

Cindie Hubiak

Editor

Patricia Gannon

Copy & Advertising Deadline The first of the month one month prior to publication date. Board of Directors Chair Chair-Elect Secretary/Treasurer Directors

Armando Roman Karen Abraham Anita Baker Rob Dubberly Debra Johnson Jimmy Lovelace CW Payne George Raysik Craig Robb Andy Spillum Leslie Stackpole Elva Vivas Corrine Wilson Kevin Yeanoplos

Immediate Past Chair Mark Anderson AICPA Council Members Jim Buhr Rick Goldenson Chapter Presidents Southern Chapter Northern Chapter Southwest Chapter North-Central Chapter

Flo Zenblu Jennifer Nordstrom Jayne Wright Richard Joliet

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AZ CPA is published by the Arizona Society of Certified Public

Accountants (ASCPA) to provide information, news and trends in the profession of accounting. It is distributed 10 times a year as a regular service to members of the Society. The ASCPA, its members, board of directors and administrative staff assume no responsibility for advertisements herein. The ASCPA and the above people also assume no liability for business decisions made by readers in reference to statements and/or claims in advertisements within this publication. Opinions expressed by correspondents and contributors are not necessarily those of the ASCPA.

Arizona Society of CPAs 4801 E. Washington St., Suite 225-B Phoenix, AZ 85034-2021 Telephone (602) 252-4144 AZ Toll-Free (888) 237-0700 Fax (602) 252-1511

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MAY 2012 y AZ CPA

Chair’s Message

by Armando Roman, CPA

We’ve Got Your Back As CPAs, we constantly search for relevant continuing professional education that helps us successfully fulfill our professional roles. Access to good, relevant education is easier than ever, especially at the ASCPA. As the Society’s new chair, I ask that you please take a close look at the CPE available via the Society. My personal favorite is the Don Farmer’s Tax Update. It’s like dinner and a show…who thought a tax update could be entertaining? If you haven’t been to Don Farmer’s Tax Update, please consider adding Oct. 26 to your CPE calendar. My involvement with the ASCPA began 20 years ago, volunteering for a committee. That led to chairing a committee, which led to founding the International Issues committee, which led to serving on the board for a term, and then back on the board more recently. As the Society’s chair, I invite you to get to know more about our Society and learn about the great things the Society does for all CPAs in our fine state of Arizona. The Society has been a tremendous source of my professional growth. For those in the early years of your career, please explore the Society’s website and add your valuable insight and perspective to the blog. Way back when I was the young guy on the ASCPA board, I felt intimidated by the wisdom and experience around the board table. Being new in my career, I didn’t feel I had anything to offer that wasn’t already present. I soon realized that everyone at that table wanted me to succeed and helped by providing sage advice and mentoring along the way. The Society is here for you as it has been here for me. That is one of the many things I like about the Society, the willingness, the drive, and the hands-on tools to help all CPAs

6 AZ CPA y MAY 2012

succeed. In addition, the ASCPA keeps fingers on the pulse of our profession, guiding when necessary, listening when appropriate, rallying the troops if need be. A little about me. Years ago when asked, “What does your father do for work?,” my daughter replied, “he draws pictures at his desk.” She was sadly disappointed to learn that I help people with their money, when it is clearly much more fun to draw pictures with her at my desk. On the flip side, she was happy to learn that I only drew pictures with her. Besides drawing pictures at my desk, I manage client wealth. My career shift from public accounting to wealth management officially began in 2001, when I founded my wealth management firm to complement my tax practice. My focus on wealth management intensified when I sold my CPA firm in 2007. No longer in public accounting, I use my public accounting experience every day to help clients keep and grow their wealth. The broad financial experience a CPA gets in public accounting is second to none. I am so excited to be chair this year. I’m honored and humbled, and thankful to all those who continue to make

The Society is here for you as it has been here for me. That is one of the many things I like about the Society, the willingness, the drive, and the hands-on tools to help all CPAs succeed. our profession great. As government regulation continues to increase, and more and more burden gets thrown on our backs, we should remember no one said this was going to be easy. Our professional liability seems to increase each year as well, as the lines between our responsibility and public perception remain a blur. Our responsibility to the public, to our clients, to our employers is held to a higher standard. This is our world, a world in which the ASCPA watches our back, provides the highest quality continuing professional education and serves as an ongoing resource to the 6,000 ASCPA members AZ CPA in our great state.

Focus on Members

Maccracken to Receive Teaching Award at Annual Meeting

Bridget Phillips, CPA, is pictured winning the Preliminary Single Horse division at the Arizona Combined Driving Event held this March in Coolidge. (Photo by Tom Callahan) Bryan Zall, CPA, was promoted to managing partner at McGladrey. Jeremy Smith, CPA, was named to the board of Esperanca. Debra Johnson, CPA, CEO of Eco-Edge, was honored by the Phoenix Business Journal as one of the “Most Admired CEOs.” Johnson is also a new member of the ASCPA Board of Directors. ASCPA staffer Traci Baker was elected as a member of the Arizona Music and Entertainment Hall of Fame Advisory Council, making her a voting member, selecting Hall of Fame inductees. BeachFleischman PC, recently expanded its Arizona operations with the addition of a full-service office in Phoenix. Mark Anderson, CPA, has been appointed to the Charter School Board by the Senate Education Committee. Derrick Doba, CPA, has been appointed to the State Board of Tax Appeals Lupita Martinez, CPA, was promoted to senior manager at Moss Adams. Chuck McLane, CPA, was elected treasurer of the Arizona Quality Alliance board. Protiviti promoted Brian Christensen, CPA, to executive vice president. Christine Tyler, CPA, joined the firm of Hammel, Beal & Lauer PC. Thomas M. Wheelwright, CPA, recently published a book, Tax-Free Wealth. It is currently number three on the list of business investing books on Amazon.

This year’s recipient of the Excellence in Teaching Award given each year by the Arizona CPA Foundation for Education & Innovation is Harriet Maccracken. Maccracken has been with Arizona State University for 17 years. During that time, she has become one of the most well-liked and respected professors and colleagues on campus. She is a senior lecturer at the W.P Carey School of Accountancy. Maccracken has remained active professionally; she is currently serving on the Pathways Commission, a national committee originally formed at the recommendation of the Department of the Treasury Advisory Committee on the Auditing Profession. Maccracken serves as a faculty mentor, makes her course available for honors credit, and has been a significant part of bringing Beta Alpha Psi back to ASU after a nine-year hiatus. Her contributions as an educator have truly made a difference to the students she has taught and the profession she loves. For more information on Maccracken, visit the ASCPA Student blog, I Count: http:// ascpastudents.wordpress.com. Join us at the ASCPA Annual Meeting on May 22, when we will honor Maccracken and others.

Chuck Goodmiller with Henry & Horne was featured in AAM Minute, the publication for the Association of Accounting Marketing.

MAY 2012 y AZ CPA

2012-13 ASCPA Board of Directors Officers

Directors

Chair Armando Roman CPA/PFS, MBA Managing Partner, AXIOM Financial Advisory Group, LLC

Chair-Elect—Karen Abraham, CPA Senior Vice President and CFO, Blue Cross and Blue Shield of Arizona

Secretary/Treasurer— Anita Baker, CPA, CEBS Principal-in-Charge, CliftonLarsonAllen, LLP

Immediate Past Chair— Mark Anderson,CPA, CGMA Vice President & CFO, Delta Dental of Arizona 8 AZ CPA y MAY 2012

Rob Dubberly, CPA Audit Partner, KPMG LLP

Debra Johnson, CPA, President & CEO, Eco-Edge, LLC

Jimmy Lovelace, CPA Shareholder, BeachFleischman PC

CW Payne, CPA Partner, Heinfeld, Meech & Co., P.C

George Raysik, CPA, MBA CFO, Penske Automotive Group, Inc.

Craig Robb, CPA Managing Director, Zions Energy Link

Andrew Spillum, CPA Partner-in-Charge, Eide Bailly LLP

Leslie Stackpole, CPA, MBA, MS Director of Tax Services, McGladrey

2012-13 ASCPA Board of Directors AICPA Council Members

Elva Vivas, CPA Director of Finance and Planning, Bashas’

Corrine Wilson, CPA Senior Manager, REDW CPAs

Thanks to Gold Sponsor:

ADP Silver Sponsors: Camico SCF Arizona Robert Half Int.

Kevin Yeanoplos, CPA/ABV/CFF, ASA Director of Valuation Services Brueggeman & Johnson Yeanoplos, P.C.

Jim Buhr, CPA, CGMA CFO, Bashas’

Rick Goldenson, CPA Managing Partner, CliftonLarsonAllen LLP

The Arizona Society of CPAs presents the

2012 Annual Meeting May 22 featuring guest speaker/member

Sharon Lechter with a

“Focus on Financial Literacy” and honoring

Randy Roberts, CPA

as a Life Member and

Harriet Maccracken,

Excellence in Teaching Award.

The Arizona Biltmore Resort Register at www.ascpa.com MAY 2012 y AZ CPA

CPA Movers and Shakers

Wayne Robert Fox, CPA

Sustaining the Community Wayne R. Fox, CPA, assistant dean and director of the Center for Business Outreach at the W.A. Franke College of Business at Northern Arizona University, is very involved in planning for economic development in rural Arizona. He has a passion for helping people and enabling them to become self sustaining as individuals and as part of the communty. Three years ago, Fox and his wife, Lynn, started an awards program for pre-K-12 classroom teachers to help develop curriculum that incorporates concepts of environmental stewardship and sustainability. He serves on the Northern Arizona Healthcare Board, the Greater Flagstaff Economic Council and the Coconino County Sustainable Economic Development Intiative Board. AZCPA:What made you decide to get involved in this type of community service? WF: It has been a natural evolution for me. The more I have been involved in various nonprofits, the more I have had the opportunity to meet some truly dedicated and talented people from all types of organizations, occupations and diverse backgrounds. I would not have had this opportunity without participating in community service. It is personally rewarding to work toward a worthwhile common goal and vision with individuals I enjoy and respect. Marj McClanahan, my friend and fellow CPA, likes to quote Sir Winston when she says, “we make a living from what we get but we make a life from what we give” – I think that’s a good summary. AZCPA: What are three things you find most satisfying about giving back to the accounting profession? WF: I always enjoy the camaraderie of meeting and learning with CPAs that come from a similar perspective and common technical background. I am proud to belong to a profession that is held in such high regard by the general public

10 AZ CPA y MAY 2012

and anything I can do to promote the professionalism and image of CPAs is an honor. Being a CPA has been a personal and professional privilege and I have had a good career, even outside of traditional accounting, because I entered the profession. Having a technical background in accounting has helped me provide financial expertise and assistance for a variety of organizations. As a side story, when we were first thinking of moving to Flagstaff, I got a local phone book, called up several CPA firms while still in Long Beach, California and set up a series of meetings. Every CPA I talked to was gracious and willing to meet with me. The first two I met with were Bruce Nordstrom and Bart Thompson, who were practicing together at the time – we’re still good friends today. I was also impressed with the professionalism and technical competence of the CPAs I met and that has not changed at all through today. I have also been fortunate to share classrooms with some outstanding young people and hopefully had a positive impact on their education and career decisions while perhaps mitigating some of the stereotypes associated with the profession. I think our students can compete with graduates from any institution and many have gone on to be outstanding leaders in their organizations and communities. AZCPA: What do you like about living in Flagstaff and working at NAU? WF: I think the quality of life in Flagstaff, for me and my family, is unsurpassed. The natural setting, four seasons, proximity to a large metropolitan area, the sense of community, the educational opportunities, and a caring and talented citizenry – I could go on at length. As my wife, Lynn, and I anticipate retirement, we continue to visit and think about relocating to other desirable areas but always return to Flagstaff feeling very fortunate to be here. As for NAU, it’s been a terrific place to have a varied worthwhile career. I’ve had a dean describe me as a (Continued on page 19)

CPAs Making a Difference by Cindie Hubiak, CPA, CGMA CPAs make a difference by serving on Arizona regulatory/advisory boards and commissions. We bring integrity, objectivity and financial knowledge to assist the Governor to shape the future of Arizona. I served on the Arizona State Board for Private Postsecondary Education for almost 10 years. I was working at The Tech Group when past ASCPA board chair Paul Bjorkland called to see if I would apply for a position on this board, based the Arizona State Board of Physical on a request from the Governor. Since I’m passionate about life-long learning and Therapy. Mark Anderson, CPA with always want to support the ASCPA, I said yes. I’m glad I did. Delta Dental of Arizona and immediate It took me an average of 10 hours per month preparing for and attending meet- past ASCPA board chair, was appointed ings. I chaired the finance committee and assisted the board in writing statutes and approved to serve on the Arizona related to the financial statements submitted by the schools. I voted on motions State Board for Charter Schools. Derrick related to a school’s financial ability to provide education for students and heard Doba, CPA, has been appointed and student complaints. I met school owners and learned about the accrediting process. approvied to serve on the Arizona Tax The Governor has an Office of Boards and Commissions that oversees inde- Appeals Board. pendent bodies consisting of members who are appointed by public officials, CPAs who volunteer to serve on Ariusually the Governor. Sometimes these appointments require the approval of the zona boards make a difference. To be Arizona Senate. considered for a gubernatorial appointMost boards employ an executive director and staff. Recently, the executive di- ment, an application must be submitrector of the Private Postsecondary Education board let me know of a vacancy on ted. More information can be found at the board that would best be filled by a CPA. David Walser, CPA with GenSpring http://azgovernor.gov/bc/. Family Offices, applied, was appointed by the Governor and approved by the Let me know if you’re interested in Senate to serve on this board. submitting an application. We work There are 266 active boards and commissions with gubernatorial appointees in closely with Kevin DeMenna, our lobbyArizona. Time commitments vary, depending on the board. There are two types ist, to assist CPAs in obtaining political of boards and commissions: regulatory and advisory. Regulatory boards are those appointments and value the opportunity that oversee the licensing, handle complaints and enforce disciplinary actions of to help you help Arizona. AZ CPA individuals or industries that fall within the jurisdiction of the Board’s authority. The ASCPA continues to work closely with the Governor and her staff to recomCindie Hubiak, CPA, CGMA, is mend CPAs to serve on the Accountancy Board, a regulatory board. These five CPAs president and CEO of the Arizona Society currently serve and were all recommended by the ASCPA: Al Augenstein, Pricewater- of CPAs. Contact: chubiak@ascpa.com. houseCoopers; Gary Fleming, Henry & Horne; Mark Landy, Miller Allen & Co.; Karen McCloskey, BeachFleischman and John Sizer, Deloitte & Touche. In March 30, 2012, Governor Brewer signed SB 1199, eliminatAn advisory board or commission ing the requirement that charter schools rotate audit firms. Special develops policy and makes recommendations to public officials on how thanks to Senator Rich Crandall, CPA, who was instrumental in to address specific issues. The ASCPA this process. The Society is grateful to lobbyist Kevin DeMenna for worked closely with Jeff Hatch-Miller, his tireless efforts on behalf of Arizona CPAs on this and many the executive director of the Arizona Lottery, to find a CPA to fill a vacancy. other legislative issues. The Society also thanks ASCPA members Jeff Weintraub, CPA, met the requireMark Anderson and Jon Gale for their efforts. Want to send a note ments and has served on this Commisof thanks to Senator Crandall? Contact him at rcrandall@azleg. sion for several years. During the 2012 legislative session, gov or Arizona Senate, 1700 W. Washington, Room 304, Phoenix, Mike Clinton, CPA with Kitchell, was AZ 85007. appointed and approved to serve on

Good News on the Legislative Front

MAY 2012 y AZ CPA

What Board Members Expect There is a lot of literature on what is expected from board members. Here is a look through board members’ eyes. Clear performance expectations top the list compiled from a LinkedIn survey, closely followed by: • Mission critical concise facts provided pro-actively for action and/or decision; • Creative forward thinking yet practical ideas; • Proof that our time, effort and work advances the mission; and • Prompt removal of ineffective board members. According to Nancy Hatamlya, a public policy professional, on the top of her list is: Transparency; • A carefully planned action and/or decision item agenda; • A balance of board members across sectors and expertise; and • Clear fundraising expectations prior to joining a board. Hatamlya explains; “...one must be diplomatic about removal.” Consider an honorary board or committee for people who don’t have the time to participate actively, but who help advance the mission by virtue of their position or visibility in the community. To avoid personalizing this situation, have a reasonable attendance requirement of every board member. Samuel Mahaffy, executive director at GRE Consulting, shares his insight from 50,000 feet. Schools do not fail because of bad teachers and non-profit Boards

are not ineffectual because of bad Board members. Focus needs to be on creating a culture and practice that is mission-driven, effective, constantly self-evaluating and adjusting to a changing world and marketplace. Mazarine Treyz, teacher and author, states what really bugged her about her past board experience was being asked excessively to do what she does professionally for free. Mazarine also wanted snappy updates, stories and testimonials on how the organization accomplished its mission. She reminds us to respect a board member’s time and keep communications simple. Due diligence, discussion and deliberation is committee work. Clear one-page handouts in board meetings with a defined goal helps communication. In summary, people united in action with clear expectations produce mission-driven accomplishments that breed effective and motivated board AZ CPA members. Cathy Guerriero, CPA, is on the Not-forProfit Steering Committee. Contact her at cguerriero01@yahoo.com.

AZ CPA

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OFFFERS IN COMPROMISE

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TAX COURT AND FEDERAL COURT REP EPRESENTATION

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5363 East Pima Street, Suite 101 | Tucson, AZ 85712 (520) 319-9057 | weiss60@msn.com www.ArtWeissLaw.com 12 AZ CPA y MAY 2012

LinkedIn Profile Shines Light on the Professional You By John Fidler The traditional résumé used to be the sole means of quickly reviewing a professional’s list of accomplishments, career moves, and credentials. Hiring managers relied on the CV in front of them to find needed background about a potential candidate. Times have changed, and there is a new professional introduction in town. The LinkedIn profile is the next-generation CV. Not only does it allow professionals to make their backgrounds available to a universe of business contacts and market themselves with their own personal website, it also provides an opportunity to summarize experiences and strengths in a concise format superior to the traditional résumé. The number of people with a LinkedIn profile is increasing, with more than 135 million registered users. Just as any established company needs its own website, a serious business professional needs to have a presence on LinkedIn. Furthermore, if considering a career move, a LinkedIn profile is an absolute must. Traditionally, when someone’s hard-copy résumé is being circulated, people automatically assume that the person is looking for a new job. That person puts himself or herself at risk of being discovered by the current employer. The LinkedIn profile, however, allows professionals to have a cyber-résumé out in public without having to worry about confidentiality or the appearance of job hunting. The LinkedIn profile also enhances professional networking. It maintains connections to business contacts and provides the ability to keep people posted on

the status of current projects, articles published, events attended, and so on. The key is to connect to every professional contact you have. Don’t be shy. You don’t have to wait for people to send you invitations. Invite them. That being said, a LinkedIn invite should not be your first point of contact with someone. Make sure you know the person or at least have had a conversation with them in the recent past. Sending an invite without having had a conversation is bad form. It is often considered intrusive, comparable to receiving a solicitation call from a telemarketer during the dinner hour. Unlike applying for an open position via a typical job board, LinkedIn can facilitate introductions to hiring managers. Once you’ve compiled a list of target companies for which you would like to work – one of the first big steps to finding your next job – you can use the LinkedIn search function to identify people within those companies that you should be in contact with. This could be the hiring manager for a position you are interested in, the director or vice president of the department you would be working in, another senior-level individual within the company who is influential, and so on. Given the growing popularity of LinkedIn, it is likely that a handful of beneficial contacts within each company will have a profile. The great thing about doing these searches on LinkedIn is that you’ll not only find the right contacts, but also “common connectors” – your LinkedIn connections to these people. LinkedIn provides a function whereby you can request introductions to the appropriate people through your connections. Much more effective than hitting the “Apply Now” button on a job board. Don’t discount the job boards completely, though. Use the boards to find open positions, and use LinkedIn to get in front of the hiring managers. In short, LinkedIn provides a strong online presence. Today, the Internet and social media play a huge role in business and hiring practices. It’s essential to be in this medium, and LinkedIn does that for you. The profile captures

MAY 2012 y AZ CPA

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and organizes essential information in a clean, concise, and structured format. More importantly, the information is real-time. You can update your profile every time you move to a new company, get a new title, or earn another degree, and those updates are immediately available to everyone in your network. Your profile is constantly refreshed and kept current. Profile For mat and Content A LinkedIn profile must be informative yet concise. It’s important that the profile be more than a regurgitation of your résumé. It should be a snapshot of the most relevant and important points from your background. Copying and pasting an entire résumé into a profile, just to get it done quickly, looks terrible – too long, too cluttered, and too intimidating to look at. People shouldn’t have to scroll down more than four times on the computer screen to read an entire profile. Summary – This section should include a paragraph of no more than two or three sentences that provide an overview of your background and experience. The information should be factual, but not overly specific: it should be a high-level summary of your career to date. As with a traditional résumé, stay away from adjectives, generic terms, and flowery descriptive words such as “hard-working,” “self-starter,” “resultsoriented,” “visionary,” “client-focused,” and the like. Everyone believes these terms describe them. They’ve become too frequently used and have lost their intended meaning. In this section you have the option to include a list of “Specialties.” Create a list of four to six bullet points, each highlighting a specific strength or skill that you possess. The list should be consistent with the overview you provided in your summary paragraph. Again, stay away from adjectives and generic terms. Experience – This section provides a brief, yet detailed, account of the companies you’ve worked for, the positions you’ve held, and accomplishments within each position. If you plan to list multiple positions within the same company, LinkedIn will repeat the com-

pany name for each position. To avoid this repetition, summarize all of your experience within one company under the most recent title; otherwise, upon first glance, it will appear as if you’ve hopped from one company to another as opposed to being promoted within the same company. For each position, provide a short bulleted list of major responsibilities and achievements, but no more than four bullets per position. If summarizing multiple years of experience within the same company as discussed above, you can include more than four bullet points – just don’t repurpose your entire résumé. Be specific about projects you’ve worked on and quantify the work that you’ve done. You want your experience to read like a list of accomplishments as opposed to a job description. A CFO that is hiring a controller already knows the typical controllership responsibilities and doesn’t need to see them listed in a candidate’s profile. The CFO needs to see specific accomplishments that prove that the candidate can contribute to the growth of a business. Only list accomplishments for those positions you’ve held over the past 10 years. Experience prior to that is dated and less relevant. Earlier experience can be listed using position title, company name, and years during which you held the position. Education – This section provides the reader with a list of degrees received. Only list bachelor’s degrees and above (MS, MBA, PhD, and so on). If you are closer to the end of your career than the beginning, don’t be shy about listing your graduation date. As with traditional résumés, profiles that lack graduation dates tend to be a turn-off for hiring managers. It appears as if people are trying to hide information. Recommendations – There is no need to include recommendations in your LinkedIn profile. They are rarely looked at and never taken into consideration when making a decision to interview or hire someone. In my experience, people with a lot of recommendations are trying to compensate for a lack of experience and ability. It’s too easy to

say the right things about someone in writing; relevant recommendations are given during live conversations. Spend less time requesting recommendations through LinkedIn and more time building a strong list of professional references who will spend 30 minutes on the phone discussing your merits. Interests – The “Interests” section near the bottom of the LinkedIn profile allows the reader to get to know you as a person as opposed to a business professional. This is important. Hiring managers, recruiters, and people in general are typically more comfortable with people when they have a personal connection. Give a brief overview of hobbies and interests outside of the office, community involvement, places you’ve traveled, youth sports coaching, and so on. Do not mention political or religious affiliations. You will run the risk of alienating people who don’t have the same views. Mention milestones that you’ve achieved in your personal life, but refrain from accomplishments from high school and before. They are usually not relevant at this point in your career. Groups and Associations – There are an endless number of professional and common interest groups to join on LinkedIn. Regardless of your background and area of expertise, it is likely that there are at least 10 groups that would be relevant for you to join. Becoming a member of a handful of these groups is a great idea. Joining will keep you connected to your industry, profession, and peer group. The ASCPA has a group of nearly 900 professionals. Be aware that when you join a group you should review your settings under the “More” tab. You may open yourself up to receiving regular e-mail from that group, in some cases multiple times per day, unless you pick Digest E-mails. There are options to select daily or weekly digests if that would enhance your group participation. Pick and choose the most appropriate groups to join and manage your inbox so that it will not be flooded with so many e-mail updates that you will stop paying attention, defeating the purpose of having

There is no need to include recommendations in your LinkedIn profile. They are rarely looked at and never taken into consideration when making a decision to interview or hire someone.

Join our LinkedIn Group - The Arizona Society of CPAs—and see what members are talking about. Here is a typical conversation:

MAY 2012 y AZ CPA

joined a group in the first place. Profile Picture – Your LinkedIn profile gives other business professionals an opportunity to “meet” you before they actually meet you. Everyone likes to put a face with the name and credentials they see on the screen. For this reason, your profile should include a picture. Remember, though, LinkedIn is not Facebook: pictures of you playing with the family dog, singing karaoke, or sitting on the beach with a beer in your hand are not appropriate. Glamour shots and acting headshots are not appropriate either, and, by all means, do not use a picture of an object that you feel adequately represents you. Avatars and icons are completely unacceptable. Keep it professional. Men, be in a suit with a tie and a clean-shaven face. Women, a suit is probably most appropriate. The picture should be in full color and should show no more of you than your head and shoulders. A picture is a huge part of your online presence, and you want to make the right impression. There are a number of other sections

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that can be included in your profile that are not discussed in this article. LinkedIn, more than any other mechanism, gives you the ability to highlight those accomplishments and areas of your background that are important to you. These include professional certifications, honors and awards, published articles, and more. While making people aware of your achievements is a big part of your online presence, you want to be careful not to give too much information. Be selective about what you’re including in your profile, and list only those accomplishments that are most significant. Your profile will become cluttered, unattractive, and cumbersome otherwise. The goal is to be informative and concise. More is rarely better, and you want your profile to stand out for the right reasons. Keep in mind that there are a number of social media outlets in addition to LinkedIn – Twitter, YouTube, and Facebook are examples. Each of these serves its own purpose and has its own unique visitors. They are all connected, in one way or another, via the Internet.

For that reason, be careful about the information you post and where you are posting it. Something posted to either Twitter or YouTube may end up finding its way to LinkedIn. The last thing you want is to put the finishing touches on a newly polished and professional LinkedIn profile only to have it pick up a link to a video of your surprise birthday party that you posted to YouTube a day earlier. It happens. Proceed with vigor, but with caution. If you already have a LinkedIn profile, hopefully this advice will help you make improvements. If you don’t have a LinkedIn profile, get to work on it now. Having an online profile has multiple benefits. LinkedIn is a tremendous tool for business professionals, and it is a tool no CPA should AZ CPA be without. John Fidler is an executive recruiter for Attolon Partners LLC in Philadelphia. He can be reached at jfidler@attolon. com. Reprinted with permission from the Pennsylvania Institute of Certified Public Accountants

Changes to the

Yellow Book Independence Requirements By Charlie Blanton

I am not always a fan of change. Whether it’s loose change rolling around the floor of the car or change in the price of gas it can just be frustrating. The one thing I have learned about change is the earlier I prepare for it, the better I handle it. The December 2011 Yellow Book Revision (available at www.gao.gov/yellowbook) contains many changes that auditors will want to prepare for. The most significant changes relate to the independence requirements. As auditors begin to prepare for the new independence requirements, they will notice the following changes that have taken place:

The 2011 Yellow Book Revision allows some nonaudit services to be performed provided certain requirements are met. However, even for allowed nonaudit services, the auditor will need to ensure that the nonaudit services either do not create significant threats to independence or that the auditor can identify and apply safeguards to eliminate an unacceptable threat or reduce it to an acceptable level.

A PRINCIPLES BASED APPROACH—The Yellow Book independence requirements received a major revision in 2002 through the issuance of Amendment No. 3, Independence, and a guidance document entitled Answers to Independence Standard Questions. The 2002 revision was very rules driven. Chapter 3 of the 2011 Yellow Book Revision has changed all of that with an updated principles based approach to independence. Under the new principles based approach, auditors will apply a conceptual framework at the audit organization, audit, and individual auditor levels to: (1) identify threats to independence and evaluate the significance of the threats identified both individually and in the aggregate; and (2) apply safeguards as necessary to eliminate the threats or reduce them to an acceptable level.

THE APPLICATION OF SAFEGUARDS—For all significant threats to independence, the auditor will identify and apply safeguards. Safeguards are controls designed to eliminate or reduce to an acceptable level threats to independence. Under the conceptual framework, the auditor applies safeguards that address the specific facts and circumstances under which threats to independence exist. In some cases, multiple safeguards may be necessary to address a threat. The 2011 Yellow Book Revision contains four example safeguards which are: (1) consulting an independent third party, such as a professional organization, a professional regulatory body, or another auditor; (2) removing an individual from an audit team when that individual’s financial or other interests or relationships pose a threat to independence; (3) involving another audit organization to perform or reperform part of the audit; and (4)

THREATS TO INDEPENDENCE—The 2011 Yellow Book Revision describes seven broad categories of threats to independence that auditors are required to evaluate when they are identified. Auditors will evaluate these threats both individually and in the aggregate because such threats can have a cumulative effect on an auditor’s independence. The seven threat categories include: (1) self-interest threat; (2) self-review threat; (3) bias threat; (4) familiarity threat; (5) undue influence threat; (6) management participation threat; and (7) structural threat. Once a threat is identified, the auditor first determines whether the threat relates to a nonaudit service. The 2011 Yellow Book Revision prohibits the auditor from performing certain nonaudit services, described in the standards, in addition to performing the audit. For example, the auditor cannot determine or change journal entries, account codes or classifications for transactions, or other accounting records for the entity without obtaining management’s approval.

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having a professional staff member who was not a member of the audit team review the work performed. When safeguards are applied, auditors will document the threats identified and the safeguards applied. In certain situations, the auditor may be able to partially rely on safeguards that the auditee has implemented. After auditors have applied safeguards, auditors will assess their effectiveness. If the applied safeguards did not eliminate an unacceptable threat or reduce it to an acceptable level, independence would be considered impaired. Before leaving the revisions to the Yellow Book independence requirements, we should also mention that the 2002 Answers to Independence Standard Questions guidance document will be retired once the 2011 Yellow Book Revision becomes effective.

Check Out Our Career Center The ASCPA Career Center is a one-stop shop for employers and job seekers alike. Whether you are looking for the perfect job or searching for the perfect candidate, we make it easy for you. Members can post their resume and look for jobs. Employers can post a job or look at members’ resumes. Go to Career Center at www.ascpa.com

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THE EFFECTIVE DATE—The 2011 Yellow Book Revision is effective for financial audits and attestation engagements for periods ending on or after December 15, 2012, and for performance audits beginning on or after December 15, 2011. Early implementation is not permitted as the 2011 Yellow Book Revision is timed to become effective with the AICPA’s clarified auditing standards. However, because auditors need to be independent for the entire audit period, they will need to consider the new Yellow Book independence requirements prior to the effective date. For example, an auditor performing a June 30, 2013, Yellow Book financial statement audit will need to comply with the new independence requirements at the beginning of the audit AZ CPA period (i.e., July 1, 2012). Charlie Blanton, CPA, is the director of governmental and nonprofit product development for Surgent McCoy CPE, LLC in Devon, PA. Blanton can be contacted at blantonc@cpenow.com.

Movers and Shakers Profile (Continued from page 10) serial entrepreneur who made a wrong turn and ended up in a university – but the reality is NAU has allowed me to be entrepreneurial in a “bureaucratic environment.” I’ve had nothing but support for being inventive for almost 30 years. An added bonus is that I get to work with the future everyday – our students – whether it is in the classroom or working on projects. Finally, I have had the pleasure of watching NAU mature from the “bucolic university in the woods” to a first-class, nationally recognized institution. When Lynn and I were researching communities to move to (“The 100 Best Towns and Cities in America”) we made a visit to Santa Fe. It really wasn’t a good fit for us but as we were travelling back to Long Beach we just happened to drive through a neighborhood in Flagstaff on our way to Sedona. It just felt right. We came back for a week the following February, checked out schools and the community and we’ve never looked back.

AZCPA: Do you have any hobbies or participate in activities outside of work? WF: I enjoy many in addition to community service. Alpine skiing, reading, traveling, hiking, home remodeling, photography – it’s a pretty long list and Flagstaff is a wonderful location for many of the things I enjoy. AZCPA: Is there anything else about you that our members might find interesting? WF: When I got out of graduate school, Lynn and I bought a Volkswagen camper and lived in it for two and a half months while we traveled across Canada from Vancouver to Prince Edward Island. It was a great adventure but by the end of the trip I was really eager to get to work. It was not about finances but had everything to do with being productive and was a great lesson for me at a relatively young age. We’ve come full circle and just completed restoring our third Westfalia. AZ CPA

2012 Industry Conference May 30 Black Canyon Conference Center Register at www.ascpa.com

In the Black ... Adventures in Accounting

Concept: Heidi Frei

Illustration: Jack Gannon

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Get the Most Out of Your Membership Keep Informed Learn from the best of the best. Past participants of ASCPA courses have rated the knowledge level of our CPE instructors, on average, a 4.8 out of 5. Read about updates to the profession, articles specific to your field of interest, profiles of interesting CPAs and more in the AZ CPA, eNews and CPE eNews. Write articles and get noticed. Listen to free weekly federal tax update podcasts. Read postings from Society members on a variety of topics and industries on our blog, “Members Talk,” at ascpa.wordpress.com.

Webcasts and Webinars Participate in live CPE without driving to the ASCPA office with the new four- and eight-hour webcast format. You will see live video from the classroom and be able to interact with the instructor. Take advantage of eight free one-hour live webinars with subject experts.

Networking Network with CPAs, bankers, attorneys and other business professionals through a variety of events offered by the ASCPA. Connect virtually with other CPAs on our Facebook and LinkedIn pages, list serves, and Twitter.

Special Programs & Partnerships Learn more about top Arizona companies and their keys to success at our Behind the Scenes events. The events include education and special tours or experiences. Past events included: The Phoenix Suns, Phoenix Art Museum, Nimbus and Four Peaks Breweries, Fairytale Brownies and the Phoenix Zoo. Gain new perspectives by participating in the ASCPA’s book club. Studies show that people who read non-fiction books earn more money.

Advocacy Know that the ASCPA has your back. The ASCPA works with legislators to urge them to pass tax conformity every year. We monitor and provide input on any legislation that impacts the profession, like flat tax and sales tax on services.

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Contribute to the ASCPA PAC to help support candidates that care about issues important to CPAs.

Leadership Opportunities Volunteer on a steering committee, conference planning committee, career panel and more. You will meet new people and sharpen your leadership skills.

Discount Programs Sign up for your seminars by May 31 and get an extra 15% discount off the already reduced member price for a savings of up to 36% on most eight-hour courses. Take advantage of preferred pricing on services and products geared to CPAs, including: insurance, cell phones, payroll providers, technology, document destruction, CPA exam review, entertainment and more.

Image of the Profession

Help the public learn more about who CPAs are and how they help the public by participating in our media campaigns or projects.

CPA

Teach young people about finances through our financial literacy program with Big Brothers Big Sisters in Phoenix and Tucson, and through our collaboration with the ThriveTime Challenge.

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Future of the Profession Support student scholarships by contributing to the Arizona CPA Foundation for Education & Innovation. Share with students or listen to their experiences on the ASCPA’s student blog I Count!

IRS Pays Wh Evaluating

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scpa.c

istleblow ers Clients • Qualified Plans

Career Assistance Take part in seminars and workshops for job seekers. Put your resume on our Career Center and search for jobs on the ASCPA website.

Build Your Business List your firm or business on the ASCPA’s Referral Service to attract more clients to your business. Write articles and speak at seminars to show your expertise, get business and help others.

Renew Your Membership Today at www.ascpa.com. MAY 2012 y AZ CPA

Classifieds Business Opportunities/ Practices for Sale TUCSON CPA SOLE PRACTITIONER EXPLORING MERGER AND/ OR OFFICE SHARING POSSIBILITIES with suitable local CPA firm. Practice grossing $90,000 provides write-up, accounting, compiled financial statements and tax planning and preparation services to small businesses and individuals. E-mail to: box299cpa@yahoo.com . WE BUY CLIENTS—Our CPA firm is seeking to buy clients in increments of one to a small practice in the Scottsdale and Phoenix Metropolitan area. Our staff has been practicing in public accounting for over 30 years and specializes in the small to medium size business needs. We emphasize business accounting and taxes. We are located near Thunderbird and Scottsdale Rd. If you are downsizing or retiring and want an easy transition, please call us today. Ask for Kara at (480)-990-2727.

Employment Opportunities Outstanding Audit & Consulting Opportunities!— Heinfeld, Meech & Co., P.C. , recognized leaders in governmental and non-profit auditing and consulting, seeks CPAs for Associate and Management positions for our growing Audit & Consulting Divisions in our Phoenix and Tucson offices. Nationally recognized on the “25 Best Small Companies to Work for in America” list by the Great Place to Work Institute for the past five years, H&M offers a dynamic culture with outstanding career growth opportunities. A BS in Accounting and at least two years of accounting, auditing or consulting experience specializing in governments/non-profits along with CPA designation is required. recruit@heinfeldmeech.com. http://www. heinfeldmeech.com OFFICE SPACE / TEAM ASSOCIATE—NetVEST Financial, LLC an

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AZ Wealth and Estate Management firm is looking for professionals that are either seeking office space in a brand new professional facility with state of the art tools, systems, seminar room, etc. or Position available for a tax professional to handle existing client tax preparation and advice. The ideal candidate would be a, new to the AZ marketplace, professional with an existing client base that wants to add to their business and to “blend” resources and expertise’ with a well established 25 year Financial firm. www.netvestllc.com. Valuation Associate—Kotzin Valuation Partners is currently seeking a business valuation Associate. An Associate will be exposed to a broad range of valuation engagements, and will work with other members of the organization and client companies, gaining experience in financial analysis, company and industry research, modeling, and preparation of valuation reports. Qualifications include: 0 – 4 years of accounting, financial analysis, or related experience; an undergraduate degree in finance, accounting, economics, or business administration; strong quantitative, analytical, and communications skills; and a high level of proficiency with Microsoft Excel and Word. To apply, email your resume to Steve Gillhaus at sgillhaus@ kotzinvaluation.com. AUDIT SENIOR—Growing CPA firm in the pines of Prescott, AZ needing CPA-Auditor with 3-5 years experience to manage audits. Contract or full-time. Yellow Book and Single Audit experience required. Join our fun group and grow with us! www. prescottaccountants.com - gidgets@ prescottaccountants.com SENIOR STAFF ACCOUNTANT —Immediate need for a Senior Staff Accountant to perform full cycle accounting functions (month-end close, account reconciliations, a/p, payroll, etc.). Scottsdale company (great location) with $10M+ in annual revenues.

Will report to Controller. Solomon platform experience very helpful. http://www.cadtel.com Lecturer and Instructor of Accounting The W.A. Franke College of Business at Northern Arizona University seeks a full-time lecturer and instructor in Accounting for the 2012-2013 academic year to teach 12 credit hours each semester, provide advisement to students, and participate in area, college, university and community service activities. Minimum qualifications include a graduate degree a relevant field from an accredited institution, experience teaching at the university level and/or at 5 years of professional accounting and training experience, and professional certification.For a full job description and application procedures, please visit our web site at www.franke.nau.edu/ faculty/jobpositions or contact Kay Pinto at 928-523-7343 or kay.pinto@ nau.edu. Accountant (Fixed Assets) — To see full job description and to apply go to www.srpmic-nsn.gov/employment. Reconciles accounts monthly. Prepares journal entries as needed.; Performs variance analysis.; Prepares asset schedules, reports maintaining audit trail.; Monitors CIP. ; Establishes, implements procedures. Knowledge of: • SRPMIC. • Pertinent regulations, Ordinances, Resolutions, GAAP, GASB.• Asset management processes, procedures. Must be able to communicate effectively. Education/Experience: 4-year degree from accredited college/university in Accounting, Finance or related field AND at least 3 years full-time professional accounting work. Associate’s Degree from accredited college/university in Accounting, Finance or related field AND at least 5 years full-time professional accounting work may be considered. PeopleSoft experience preferred. Equivalent combination of education, experience may be considered. www.srpmic-nsn.gov/ employment.

S taff A ccountant 3 — PetSmart, Inc. The Staff Accountant III role is responsible for timely and accurate completion of all required monthend related tasks, which includes: • Creating journal entries, • Reconciling related accounts, • Preparing financial statements including the Balance Sheet and Statement of Cash Flows, • Preparing footnotes for the company’s form 10-Qs and 10-Ks and• Developing annual budgets as well as forecast revisions. Additional responsibilities include accounting researc and ad hoc projects/ analysis An ideal candidate would be detail oriented, worked in the public accounting setting and had exposure to various topics under US GAAP and/or IFRS. www.petsmartjobs.com.

CPAs pursuing positions as CEO, CFO, COO, VP Finance, Controller, Treasurer, Accounting Manager, Business Intelligence Manager, Financial Analyst, Audit Manager, and Senior Accountant. Credentials include roles as Chairman, CEO, President of US Operations for a NASDAQ-listed technology firm. Member, ASU College of Business Hall of Fame. Email resumes to bnewman19@ cox.net for complimentary critique or call (480) 802-0441.

To place a classified ad, go to

www.ascpa.com and go to marketplace or our career center for positions.

Office Space SHARE OFFICES with fellow CPAs in central Phoenix-near 51 FWY. Large executive offices plus staff cubicles. Shared conference room, reception, breakroom, high speed data lines/telephones, tax research services, etc. Immediately available. Contact Jason Feldman (60) 850-5110 or Jason@ acre.biz.

New Courses for 2012-13 Services PROPERTY TAXES TOO HIGH? I’ve been doing property tax appeals for over 13 years, both real estate and personal (business) property. We produce refunds for 80% of new clients and the average refund is 20% of the tax paid plus interest. Arizona CPA. Contingency fee only. I’m on Linked In, Facebook, Twitter & My City. Website: www. asmrconsulting.com. Call John at ASMR Consulting LLC, (480) 204-1289. RESUME SERVICES—IT MAKES A DIFFERENCE WHO WRITES YOUR RESUME. Certified Professional Resume Writer Bryan Newman, PresidentUniversal Resumes, has been writing resumes for Business Professionals 17 years. Clients include hundreds of

Online Registration is Now Available at www.ascpa.com for May 2012-April 2013 Seminars Watch for your CPE Resource Catalog to arrive in the mail in April. Register before May 31 and receive a 15% discount. MAY 2012 y AZ CPA

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