AZ CPA Sept. 2013 by ASCPA

CPA SEPTEMBER 2013

The Arizona Society of Certified Public Accountants

Legislative Report 2013 Behind the Scenes at the Capitol www.ascpa.com

â&#x20AC;˘

Employment-Related Lawsuits

ADP adp128628a Proof 1 - ASCPA

Payroll is a huge business opportunity that’s right under your nose. Work less, worry less and profit more with RUN Powered by ADP® Payroll for Partners. With ADP’s easy-to-use online payroll solution, you can regain control of your time and rethink how payroll can help drive revenue and profitability. Our solution requires no upfront technology investment, and comes with simple pricing, dedicated service and marketing support. Count on our 60+ years of expertise as the payroll leader to help you benefit from less work, less worry and more profit. Learn more with the free strategy brief, “3 Easy Ways Payroll Can Help Grow Your Business.” Go to accountant.adp.com/opportunity ADP is a recommended provider for the ASCPA. For more information on our benefits programs, call 408.477.8992 today. ADP®, the ADP logo and RUN powered by ADP are registered trademarks of ADP, Inc. Copyright © 2013 ADP, Inc.

2 AZ CPA y SEPTEMBER 2013

HR. Payroll. Benefits.

Strength in numberS. The strength of a business can be measured in many ways … financial statements, balance sheets and assets. But you won’t see a line for integrity or a footnote that provides insight into the passion of the individuals who are making a difference, day in and day out. Now with the integration of well-respected firms —Abalos & Associates, and Miller, Allen & Co. — we’re adding to our numbers. Because the strength of REDW will always be in our people, and in the founding principles that have guided our business for six decades.

Albuquerque | Phoenix

You can add to the strength of REDW – visit redw.com/careers

Phoenix Office 5353 N 16th St. Suite 200 Phoenix, AZ 85016 602.730.3600 | redw.com

SEPTEMBER 2013 y AZ CPA

CPA

SEPTEMBER 2013

Volume 29 Number 7

Factors Driving Employment-Related Disputes

Discrimination suits and employment-related complaints soared in the past few years. Learn what you can do to mitigate these issues at your business. by Emily Franchi

What Challenges Are Keeping CPAs Up at Night?

Features

Results from the American Institute of CPAs’ 2013 CPA Firm Top Issues Survey

Behind the Scenes at the State Capitol

ASCPA member Patricia Bambridge gives her perspective of the recent Behind the Scenes tour at the Arizona Legislature. by Patricia Lees Bambridge, CPA, CGMA

The 2013 Legislature — One for the Record Books

The Society gained unprecedented successes and the legislative process changed in ways that have not been seen in years during the 2013 session. by DeMenna & Associates

Columns & Departments 6

Chair’s Message by Karen Abraham, CPA

Focus on Members

Board of Directors’ Highlights

A Dash of SALT by James Busby, CPA

22 Classifieds 23

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

4 AZ CPA y SEPTEMBER 2013

In the Black ... Adventures in Accounting

www.ascpa.com

CPA

AXIOM

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

Karen Abraham Anita Baker Rob Dubberly Diane Groover Sandra Hieb Debra Johnson Jimmy Lovelace Adam Miller Molly Montgomery CW Payne George Raysik Andy Spillum Leslie Stackpole Jared W. Van Arsdale Craig Van Slyke

Financial Advisory Group, LLC

Wealth management for high income, high net worth individuals and highly profitable business owners.

Armando G. Roman, CPA/PFS MBA Managing Principal

Gainey Ranch Financial Center 7373 E. Doubletree Ranch Rd., Ste. 170, Scottsdale, AZ 85258 (480) 367-9000 • www.axiomcorp.com Registered Representatives offering securities and advisory services through Independent Financial Group LLC, a registered broker-dealer and investment advisor. Member FINRA/SIPC. Independent Financial Group, LLC and AXIOM Financial Advisory Group, LLC are not affiliated. Office of supervisory jurisdiction: 12671 High Bluff Dr., Ste. 200, San Diego, CA 92130.

Immediate Past Chair Armando Roman 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

ESTATE PLANNING • TAX CONTROVERSIES • QDRO’S

YOUR TRUSTED ADVOCATE IN ALL IRS DISPUTES

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.

• IRS Audit Support • Offers in Compromise • Wage Garnishment, Liens & Levies • Civil & Criminal Tax Litigation

Call Today for a FREE CONSULTATION 480.515.3716

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

www.ascpa.com

Matthew S. Dana, JD, LLM, CPA, CLU, ChFC

Shad M. Brown, JD, LLM Former IRS Attorney

www.DanaFirm.com

Scottsdale (Bell & 101) • Phoenix (Camelback & 30th St.) • Mesa (Power & Southern)

SEPTEMBER 2013 y AZ CPA

Chair’s Message

by Karen Abraham, CPA

Legislative Update This past May, the American Institute of Certified Public Accountants (AICPA) held their Spring Council meeting in Washington, D.C. As part of the conference, we had time to meet with congressional representatives to speak to them about items that are important to our profession. This is the first time I’ve made a “hill visit” and it was an unforgettable experience. Those attending on behalf of the Arizona Society of Certified Public Accountants (ASCPA) divided up to be able to meet with as many Arizona congressmen and congresswomen as possible. I had the privilege of meeting with Congresswoman Ann Kirkpatrick, Congressman Paul Gosar and with Congressman Ed Pastor’s assistant. Other members of the ASCPA visited with Senator Jeff Flake’s assistant, Congresswoman Kyrsten Sinema, Congressman Trent Franks’ legislative director, and Congressmen Matt Salmon, David Schweikert and Ron Barber. Thanks to our special interest team of DeMenna & Associates for setting these appointments. The “Halls of Congress” are appropriately named, as the buildings that house Congress have enormously long halls. Each representative displays flags of their state outside their door. Each suite has several offices for the Congress member and their staff, in addition to space for visitors to wait. In one case, we met in a make-shift space in the copy/supply room. It was set up to be a pleasant meeting place but made us acutely aware that in such enormous buildings, space is at a premium.

We came prepared with educational information and a list of issues that we asked our representatives to support. • Each was given a packet containing the “What’s At Stake?” video that I referenced in my last newsletter • Due Dates – Tax Return Due Date Simplification and Modernization Act of 2013, which is focused on chronologically correct flow of information between pass-through entities and their owners. For example, K-1 timing in relation to 1040 due dates. • Mobile Workforce – Mobile Workforce State Income Tax Simplification Act of 2013, promoting a uniform national standard for state nonresident income tax withholding. • Municipal advisors’ registration requirements – This would amend the Dodd-Frank Act to exempt CPAs who perform customary and usual accounting services from SEC registration. • Definition of “fiduciary” under the Employee Retirement Income Security Act – would exempt appraisers of employee stock ownership plans (ESOP) from fiduciary status. Many CPAs regularly value ESOPs, for instance.

Did you know? The legend in Washington D.C. for the origins of the term “lobbyist” is that Ulysses S. Grant liked to frequent the Willard Hotel lobby, just a short distance from the White House, to enjoy brandy and a cigar. While there, people used to come to ask for favors or jobs. Grant was alleged to have called these people “lobbyists.” This remains a popular story repeated by the Willard Hotel today.

6 AZ CPA y SEPTEMBER 2013

I found that in each office we visited, we were treated very courteously and there was genuine interest in the discussion we brought forth. Even though we had very limited time with each representative, I thought we communicated effectively and our audience was receptive. We were prepared well by the AICPA and were confident in our mastery of the material and our delivery. In addition to the congressional visits, the AICPA had prepared a number of speakers to address our group. One of my favorites was Ron Brownstein, Editorial Director and Columnist National Journal and Senior Political and Election Analyst for CNN, who spoke about the changing face of America and our voting preferences. Today, 37% of the population is non-white and 47% of non-whites are under 18. Certainly this will have an impact on future elections. Brownstein’s latest book, The Second Civil War: How Extreme Partisanship Has Paralyzed Washington and Polarized America is next on my reading list – after I finish The Game of Thrones series. AZ CPA

Focus on Members Ernst & Young is now EY. The Big Four accounting firm announced its new global brand name on the first day in charge for new Chairman and CEO Mark Weinberger.

Highlights of Board of Directors’ July Meeting Among other actions at its July 24, 2013 meeting, the ASCPA Board of Directors reviewed the following:

Mark Anderson, CPA, of Delta Dental of Arizona, was selected as board president of Southwest Human Development.

Audit Report

Dave Barber, CPA, of Regier Carr & Monroe, LLP, has been named partnerin-charge of the firm.

Consent Agenda

Liz Mason, CPA, tax manager with BeachFleischman PC, has been selected to participate in the 5th Annual Leadership Academy of the AICPA.

The 2012-2013 financial report was given by the independent firm of Mayer Hoffman McCann P.C. An unqualified audit report was issued.

The consent agenda, which included the board minutes, financial statements and nominating committee members, was approved.

Conflict of Interest Policy Board members reviewed and signed the conflict of interest policy as part of the annual process.

Tess Ridgway, CPA, was elected president and Allen Nahrwold, CPA, was elected secretary, of the Downtown Lions Club Board.

Strategic Plan Preparation

Newsworthy CPAs… Carolyn Sechler, CPA, was featured in a recent Journal of Accountancy about virtual work places.

Strategic Plan Update

Mark Weber, CPA, partner-in-charge of Moss Adams’ Phoenix office, wrote a column on the keys to business longevity in the Phoenix Business Journal.

A Day in the Life

Shauna Wekherlien, CPA, aka the “Tax Goddess,” was featured in an article on small business loans in the Phoenix Business Journal. Bryce Peterson, CPA, senior vice president of IT for Universal Technical Institute, Inc, was featured as a finalist for the CIO of the Year by the Phoenix Business Journal.

Board members reviewed/updated the assumptions from our last strategic plan (2011), in preparation for the November 8, 2013 planning session.

Hubiak updated the Board on several legislative items and on the status of our CPE and membership renewals to date. She also advised the Board that a website for mobile users will be available this quarter.

Board members reaffirmed their appreciation for hearing from fellow board members on the challenges and joys they experience in their life and job. Anita Baker, CW Payne and Jimmy Lovelace had an opportunity to share with the board.

Other Business No other business was conducted. If you have questions or would like additional information, please contact Cindie Hubiak at (602) 324-2888; AZ toll free at (888) 237-0700, ext. 203; or chubiak@ascpa.com.

SEPTEMBER 2013 y AZ CPA

A Dash of SALT

Transaction Privilege Tax Boot Camp This is the first in a series of articles on state and local tax (SALT) issues for AZ CPA magazine. Because most CPAs do not focus their practices on SALT issues, but every CPA should be familiar with some of these issues, the purpose of this column is to help educate CPAs. Column topics will range from Arizona’s transaction privilege (“sales”) and use taxes to individual and corporate income taxes, from real and personal property taxes to severance tax, from nexus to escheat — and everything in between. Readers are encouraged to contact the author directly to recommend topics for future columns. Because Arizona transaction privilege tax (TPT) accounts for over half of the state’s general fund revenue, but most people don’t understand how many different types of businesses are subject to TPT, this article identifies the types of businesses that are subject to TPT. Rather than impose a true sales tax, which some states impose directly on the consumer and merely require the vendor to collect, Arizona’s TPT applies to the privilege of engaging in sixteen different types of business activities. So, unlike many true sales taxes, TPT is imposed on the vendor— not on the consumer. But, of course, vendors may pass the cost of TPT along to their customers. In particular, TPT applies to persons or companies engaged in the business of: (1) Selling tangible personal property at retail – the “Retail Classification” – which is comparable to the sales taxes imposed by other states and accounts for about 51.10% of state TPT collections; (2) Operating restaurants, bars, catering services, etc. – the “Restaurant Classification” – which accounts for about 10.60% of state TPT collections; (3) Constructing, or coordinating the construction of, buildings, roads, etc. –

8 AZ CPA y SEPTEMBER 2013

the “Prime Contracting Classification” – which accounts for about 10.12% of state TPT collections; (4) Providing utility services, involving electricity, gas, or water – the “Utility Classification” – which accounts for about 10.05% of state TPT collections; (5) Leasing or renting personal property – the “Personal Property Rental Classification” – which accounts for about 3.46% of state TPT collections; (6) Providing intrastate telecommunications services – the “Telecommunications Classification” – which accounts for about 3.38% of state TPT collections; (7) Operating hotels, motels, resorts, etc. for occupancy by persons for less than 30 consecutive days – the “Transient Lodging Classification” – which accounts for about 2.29% of state TPT collections; (8) Operating or conducting businesses that charge admission or user fees for exhibition, amusement or entertainment, like movie theatres, concerts, carnivals, races, bowling alleys, dance halls, skating rinks, tennis courts, video games, etc. – the “Amusement Classification” – which accounts for about 1.10% of state TPT collections; (9) Engraving, embossing, or copying – the “Job Printing Classification”

– which accounts for about 0.27% of state TPT collections; (10) Mining, quarrying, or producing oil, natural gas, limestone, sand, gravel, or other nonmetalliferous mineral products (miners of metalliferous products, like copper, are subject to severance tax rather than TPT) – the “Mining Classification” – which accounts for about 0.11% of state TPT collections; (11) Publishing newspapers, magazines, or other periodicals in Arizona – the “Publication Classification” – which accounts for about 0.10% of state TPT collections; (12) Transporting persons, freight, or property by motor vehicle, railroad, or aircraft from one point to another point in Arizona – the “Transporting Classification” – which accounts for about 0.06% of state TPT collections; (13) Operating pipelines for transporting oil or gas from one point to another point in Arizona – the “Pipeline Classification” – which accounts for less than 0.01% of state TPT collections; (14) Operating private rail cars from one point to another point in Arizona – the “Private Car Line Classification” – which accounts for less than 0.01% of state TPT collections; (15) Leasing real property – the “Com-

mercial Lease Classification – which accounts for less than 0.01% of state TPT collections because the state tax rate for this classification is zero (but, some counties and most cities impose tax on real property rental proceeds); (16) Selling improved real property under certain circumstances that no longer apply at the state level – the “Owner Builder Sales Classification” – which accounts for less than 0.01% of state TPT collections. (Pursuant to H.B. 2111 [Laws 2013, Chapter 255], the Owner Builder Sales Classification will be officially eliminated effective January 1, 2015. But, Arizona cities continue to impose privilege taxes on owner builders and speculative builders.) Although some businesses qualify to remit TPT on a quarterly or an annual basis, most businesses that are subject to TPT must file a TPT return and remit TPT to the Arizona Department of Revenue each month. ADOR collects TPT for the state, for all 15 counties, and for most Arizona cities that impose privilege taxes. However, because Arizona is one of just three states that allow cities to collect their own taxes, some businesses are required to file separate privilege tax returns and remit taxes to one or more Arizona cities.

Independence to succeed

We’re a partner in your success, a dedicated provider of solutions that are in your long-term interests and in the interests of your clients. We believe in adding value in a relationship, understanding your business and your goals and giving you independence to succeed. 602.240.2700 • azbizbank.com Part of CoBiz Bank • Member FDIC

VA LU E D B Y T H E C O M PA N I E S W E VA LU E

P.S. Because some of us might otherwise lose sleep over this tonight, the foregoing percentages do not total 100% because ADOR’s data lumps use tax collections, at 5.63%, and severance tax collections, at 1.72% , in with TPT collections. AZ CPA James G. Busby, Jr., is a tax attorney and CPA at Gallagher & Kennedy, a Phoenix-based law firm. Busby previously worked in the SALT departments at Arthur Andersen and Deloitte & Touche. Before entering private practice, Busby was in charge of all transaction privilege (“sales”) tax audits at the Arizona Department of Revenue. A Dash of SALT ™ is provided for educational and informational purposes only and does not constitute legal counseling or other professional services. If you have any questions, please contact the author. He can be reached at (602) 530-8277 or jgb@gknet.com.

2800 N. Central Ave. Suite 1725 Phoenix, AZ 85004 602-544-3550 www.kotzinvaluation.com

Provided purchase price allocation services in accordance with ASC Topic 805

Provided valuation consulting services in accordance with ASC Topic 718

Provided valuation consulting services

Provided purchase price allocation services in accordance with ASC Topic 805

SEPTEMBER 2013 y AZ CPA

B:7.75” T:7.5”

% Kiersten Traina, co-owner of the Liberty Market prefers to do business with local suppliers— that’s why she trusts Cox Business for fast, reliable Internet and feature-rich phone service. With award-winning local support, we’re available 24/7 if she ever needs it. This way, she can get back to doing what she does best, making the most delicious wood-ﬁred pizzas in town. Call today and see how your business is our business.

ASK ABOUT NEXT-DAY PROFESSIONAL INSTALLATION

Business Internet & Phone

/mo*

• Internet Select speeds up to 10 Mbps • Over 20 phone features including Voice Mail

coxbusiness.com | 623.594.7299 | 520.300.5283

*Offer ends 9/30/13. Available to new customers of Cox Business VoiceManagerSM Office service and Cox Business InternetSM Select (max. 10/2 Mbps). Prices based on 1-year service term. Equipment may be required. Prices exclude equipment, installation, taxes, and fees, unless indicated. Speeds not guaranteed; actual speeds vary. Rates and bandwidth options vary and are subject to change. Phone modem provided by Cox, requires electricity, and has battery backup. Access to E911 may not be available during extended power outage or if modem is moved or inoperable. Discounts are not valid in combination with or in addition to other promotions, and cannot be applied to any other Cox account. Next-day install subject to availability. Eligibility restrictions may apply. Speed claim based on Cox Business Internet 150 Mbps service vs. basic 1.5 Mbps DSL. Services not available in all areas. Other restrictions apply. © 2013 Cox Communications, Inc. All rights reserved.

10 AZ CPA y SEPTEMBER 2013

T:9.5”

Cox Business helped Liberty Market keep more than their bread 100% local.

Lobbyist Ryan DeMenna with Patricia Bambridge, and Rachael Piergallini.

Chuck and Mike Wold get on the bus to the Capitol.

Behind The Scenes at the State Capitol by Patricia Lees Bambridge, CPA, CGMA

It was a CPA “Field Trip” when a busload of CPAs took a ride reminiscent of a 5th grade class tour to the Arizona Capitol and our State’s Legislative facilities. We began the day networking at the ASCPA office before boarding the bus that transported us to the Capitol. With an introductory talk en route by ASCPA President & CEO Cindie Hubiak, we were ready to become more familiar with what the ASCPA does for CPAs in Arizona. We gathered in the rotunda for a tour of the old Capitol building led by our informative and entertaining guide, Brian. By the end of his tour, many could be heard wishing aloud that he’d been their Arizona history teacher.

SEPTEMBER 2013 y AZ CPA

Rick Goldenson and Adela Jiménez ride to the Capitol with the ASCPA Kachina.

Cindie Hubiak with Rep. Mesnard

Patricia Bambridge, Liz Dennis and Dee Ann Brower in the private Member’s Lounge of the House.

12 AZ CPA y SEPTEMBER 2013

We stepped out of the “history class” and met the Society’s lobbyists, Kevin and Ryan DeMenna who joined us for the remainder of the event. They contributed their perspectives of law making in Arizona as we crossed the mall into the modern home of the House of Representatives. There, on the House Floor, we found seats, some in our own representatives’ chairs, and appreciated a grass roots discussion on the workings of the legislature. Rep. J.D. Mesnard, the Speaker Pro Tem, shared interesting moments of his experiences and answered questions. From there we crossed the mall to the home of the Senate. On the Senate Floor, we again were able to sit in the working seats of our State senators. Throughout the morning, with each pause in a space large enough for our group, we were addressed by individuals of interest and influence. Among them, and from both Chambers, the Sergeants-at-Arms proudly described their roles in the decorum of the procedures that produce the laws that guide us in Arizona. The Society provided lunch boxes on the return trip to the ASCPA offices. Rick Goldenson, ASCPA past chair, discussed his involvement in CPA advocacy and the value of the Society’s Political Action Committee (PAC). It was a touching moment when Rick handed Cindie his business card and a check payable to the PAC, inviting the rest of us to help him celebrate his birthday that day with the same gesture. We continued to honor Rick’s birthday back at the Society office with birthday cupcakes and a bit more networking. By the end of the outing, we had accumulated enough facts to have created our own game of Arizona Trivial Pursuit. I came away from the event finally feeling personally connected to Arizona with appreciation of our legislative process, rewarded by the efforts of our lobbyists and the Society’s on AZ CPA our behalf. Patricia Lees Bambridge, CPA, CGMA, is a controller at Whitehat, Inc. She can be reached at plees@whitehat.com.

The 2013 Legislature – One for the Record Books by DeMenna & Associates The 2013 legislative session was one for the record books, both for the Arizona Society of Certified Public Accountants and for our State. The Society logged unprecedented successes, and the legislative process changed in ways that have not been seen in many years – if ever! When the business of the legislature concluded at 12:59 a.m. on Friday, June 14, the membership had addressed issues ranging from the expansion of Arizona’s Medicaid program, to far-reaching changes in election law, and even the definition of gender for the purpose of accessing public restrooms… all of these received serious attention. In the midst of this mayhem, the ASCPA lobbying team managed to successfully usher through the legislature one of the most substantial rewrites to the laws regulating the profession in decades.

SEPTEMBER 2013 y AZ CPA

The passage of House Bill 2260 brought the statutes governing CPAs in Arizona into the 21st century. The 30page bill both reorganized and modernized the statutory framework regulating the profession. The end result of the passage of HB 2260 is a simpler, more understandable and “user-friendly” system of regulating Arizona’s CPAs. The “Elephant” in the Room The most dominant issue of the legislative session was – undoubtedly – the proposed expansion of Arizona’s Medicaid program. In one way or another, every issue was affected by this proposal. The 51st Legislature, 1st Regular Session lasted 151 days, ending just two weeks before the beginning of the coming fiscal year. Lawmakers grappled with 1,158 bills throughout the course of the 1st Regular Session. But, it was during the brief and hard-fought Special Session that the Medicaid expansion and FY 2014 State Budget were adopted in a record-setting 46 hours. When lawmakers assembled for this year’s legislative session on January 14, it was clear that the political dynamics in both the House and Senate chambers had shifted. Republican policymakers no longer held the “supermajority” enjoyed during the 2011-12 legislative sessions. The 2012 election cycle, the first statewide election held under the recently re-drawn legislative district boundaries, produced a change in both legislative leadership and membership. The 2011-12 Republican supermajority boasted 40 members in the House and 21 in the Senate. In 2013, the Republicans managed to retain the majority, but their numbers had dwindled to a 17-13 split in the 30-member Senate, and a 36-24 split in the 60-member House of Representatives. As expected, Representative Andy Tobin retained his post as Speaker of the House, while Senator Andy Biggs was selected by his colleagues to replace former Senate President Steve Pierce in a hotly contested leadership race.

14 AZ CPA y SEPTEMBER 2013

The official “kick off” for every legislative session is the Governor’s State of the State address, and this year’s speech included a policymaking bombshell. As expected, Governor Brewer outlined her priorities: additional resources for education, caring for the State’s most vulnerable populations, simplification of the transaction privilege tax (TPT) statutes, and modernizing state government. However, Brewer’s announcement that she would push for an expansion of the State’s Medicaid program set the stage for the legislative battle that would define the 2013 session. While the Governor emphasized her opposition to “Obamacare,” and reiterated her ongoing resistance to a staterun health insurance exchange, she said there was no doubt that Medicaid expansion was best for Arizona. Hurry Up … and Wait Over the course of the next two months, there was almost no legislative activity on the Governor’s Medicaid proposal; Brewer toured the State and touted the expansion. Meanwhile, Arizona policymakers conducted “business as usual,” attempting to process the 1,158 bills that had been introduced while awaiting details of the proposed expansion. In early March, the Governor, flanked by members of both parties, unveiled the details of her proposal. During the following week the proposal received an “informational hearing” in the House Appropriations Committee. As the legislature continued to process bills – including elements of the Society’s agenda – private meetings were being held in the House, Senate and Governor’s Office to address Brewer’s legislative priorities. In early May, the Governor felt that too little progress was occurring in three significant areas: the FY 2014 budget, reform of the State’s TPT code and Medicaid expansion. With this in mind, the Governor declared a “bill-signing moratorium.” As a result, legislative negotiations in these three critical areas became more intense. Senate President Andy Biggs developed a comprehensive budget

proposal, and House Speaker Andy Tobin began drafting a proposal to refer the Medicaid expansion plan to a statewide vote. Despite the best efforts of the Speaker and the President, it quickly became apparent that the only program that would receive the necessary support was the Governor’s comprehensive bipartisan budget and Medicaid reform package. After multiple attempts to explore various alternatives, the Governor called the legislature into a special session on Tuesday, June 11, 2013. In just under 48 hours, a bipartisan group of Republicans and Democrats successfully passed the State’s FY 2014 State Budget and expansion of Medicaid in a whirlwind three-day session. Unprecedented Society Victories The Society experienced unprecedented legislative successes, particularly in light of the rocky political landscape. As mentioned earlier, the Society’s most significant success of the 2013 session was the passage of HB 2260 (Laws 2013, Chapter 136). This legislation, which took well over two years to develop, was a complete overhaul of the statutes regulating CPAs in Arizona. Not only was the statutory framework reorganized for clarity and ease of reference, but a host of meaningful changes were made as well. The bill added language to the CPA statutes allowing the State Board of Accountancy to adopt Mutual Recognition Agreements, allowing practicing CPAs from other countries – with requirements substantially equivalent to those in the United States – to obtain certification in Arizona. HB 2260 reduced a number of fees, including those charged to registrants wishing to apply for retired status and inactive status. And statutes addressing inactive, cancelled, and expired licenses that had been added in a patchwork fashion over the years were consolidated. Finally, HB 2260 establishes clear requirements for reinstatement of the various license statuses. Given the challenging legislative environment, and the difficulties that

AZ CPA

many state agencies encountered when working with legislative committees and chairmen, the Society should be especially proud that this legislation did not become a victim of the politics that dominated so much of the session. Although the Society has rarely raised any concerns regarding Arizona’s sales tax laws, the broad scope of the “TPT Simplification” efforts made it necessary for the lobbying team to engage. The bill, HB 2111 (Laws 2013, Chapter 255), makes sweeping changes that will not take effect until January 1, 2015, and additional revisions in future sessions are expected. In 2015, taxpayers will have the ability to access an online portal, administered by the Arizona Department of Revenue, establishing a single point for licensing, filing tax returns and remitting TPT. Of course, services such as accounting continue to remain exempt from taxation. Every session, the Society leads the effort to enact federal “conformity” legislation, consistently pushing legislators to enact this legislation as early in the session as possible. This year’s conformity bill, SB 1168 (Laws 2013, Chapter

The Society’s most significant success of the 2013 session was the passage of HB 2260. This legislation, which took well over two years to develop, was a complete overhaul of the statutes regulating CPAs in Arizona.

65), received legislative approval and the Governor’s signature in early April – well in advance of “Tax Day.” Finally, it is worth noting that the Society has become well recognized for our efforts to ensure “quality control” through staff and policy makers as they consider various items of tax policy. Two noteworthy examples stand out this past session: •The annual Tax Corrections Act (identifying errors, obsolete language, clarifying/conforming changes, etc.). SB 1313 (Laws 2013, Chapter 114, passed in mid-April!). Legislative staff typically insists that the ASCPA

Thanks to All Members Who Have Contributed to the ASCPA’s Political Efforts The following individuals have contributed more than $100 from Jan. 1—July 30, 2013:

Sandra A. Abalos Michael T. Allen Donald R. Bays Ed Dupke Ira Feldman Thomas L. Friend Richard H. Goldenson Diane Groover Stephen T. Harris Julie Klewer Evelyn Lavin Dennis Mitchem

Bruce Nordstrom Tyler Pace CW Payne Corrine G. Wilson

review this bill before introduction; and •The original proposal removing language containing the $25,000 statutory cap for taxpayers seeking to claim depreciation as a federal income tax deduction for qualifying property purchased/placed into service after January 1, 2013 contained a handful of problems. Members of the Society identified these errors, and the staff material prepared for legislators for each subsequent debate and vote noted that the language had been reviewed by the ASCPA and, as a result, was considered free of any problems! With each legislative session, and increasingly in the “off season,” elected officials and staff are turning to the ASCPA. The Society’s reputation as an organization that supports quality candidates, and that works to ensure that Arizona’s tax policy is straightforward and understandable is a solid one – and is recognized by Republicans and Democrats alike. The team at DeMenna & Associates truly enjoys working with Cindie Hubiak, the ASCPA staff, the Board and its numerous volunteers. The Society’s strength comes from this wonderful working relationship, and we look forward to many more successes in AZ CPA the future. DeMenna & Associates is the lobbying firm for the Arizona Society of CPAs. They can be reached at www.demenna.com or (602) 252-4430.

SEPTEMBER 2013 y AZ CPA

when employers become too relaxed in monitoring employee behavior.

Factors Driving EmploymentRelated Disputes By Emily Franchi

During the recent recession, the number of discrimination charges filed with the U.S. Equal Employment Opportunity Commission soared from about 75,000 in 2006 to almost 100,000 in 2010. The number of filings leveled off in 2012, but the frequency of employment-related complaints does not appear to be decreasing. The continued high level of activity can be attributed to a number of factors, but two that stand out are: • employees have become more willing to file charges against employers, and • areas of dispute have expanded, including social media, privacy, work-related celebrations, alleged discrimination based on issues such as disabilities and religion, and the lack of accommodations made for such issues. Other factors driving employment-related disputes seem to multiply, as litigation, legislation and technology create new areas of protected and prohibited activities. Some areas of liability have been around for a long time but persist as problems

16 AZ CPA y SEPTEMBER 2013

Social Media and Privacy Rights Social media and privacy rights are prime examples of areas where the law is still evolving. Since employers almost always own the computer and Internet systems in the office, they generally reserve the right to monitor employee communications on their systems. At the same time, state legislatures and courts are beginning to afford greater protection to the privacy rights of employees, causing employers to exercise more caution and discretion in their workplace monitoring activity. In one case, an employer accessed an employee’s personal email account and transmitted the contents to another employee, resulting in a lawsuit and a $411,000 award against the employer. Other courts have found that the attorney-client privilege applies to email, even if the email is on the employer’s computer system, and the employer has a policy stating that employee email on the employer’s system is not private. Other court decisions differ, depending on whether the email is on a company email account or the employee’s personal webmail account (but transmitted via the employer’s equipment). Some states have passed legislation to protect access to employees’ personal social media, including usernames and passwords, from their employers. Exceptions to the protection include investigations of alleged employee misconduct, and access to employer-issued electronic devices. Employers should consider including a social media usage policy as part of their employee handbooks after consulting with counsel or a risk advisor regarding policies or practices that might affect employee privacy or other rights. Work-Related Celebrations A familiar area of liability involves employer functions (formal or informal after hours events) where alcohol is served. Claims stemming from such events tend

to crop up when employers become less diligent in monitoring employee behavior. Excessive alcohol consumption of course lowers inhibitions and impairs judgment, and can leave impaired employees vulnerable to each other. Such scenarios can in turn lead to violations of nondiscrimination and other laws, such as racial or sexual harassment, slander and/or defamation, and even assault; not to mention the dangers of driving under the influence and the related risk exposures to the employee, the employer and others. Managers should lead by example and hold themselves to a higher standard when it comes to behavior. Sometimes judgment calls need to be made on an employee’s ability to safely drive home. When celebrations are held onsite in the employer’s offices, safeguards can be implemented to help ensure the company is protected and employees are safe. Limiting the number of drinks through the use of drink tickets, or by allowing a two- to three-hour serving window, can be effective. Firms can also host a driving service for employ-

Some states have passed legislation to protect access to employees’ personal social media, including usernames and passwords, from their employers.

ees who are unsafe to drive a vehicle. Whether work-related events are held onsite or offsite, employers should communicate to employees that professional and sound judgment needs to be demonstrated during and after the celebration, and that employees are expected to hold themselves to the same standards used in the workplace. This expectation of sound judgment should also be extended to informal after-hours gatherings. Social host liability or business liability insurance can also be purchased to help protect businesses from losses resulting from such events.

Reasonable Accommodations Laws that prohibit discrimination against employees and job applicants tend to require reasonable accommodations. In the case of disability, the employer should engage in an “interactive process” to meet the business needs of the employer while making a reasonable accommodation for the employee. Accommodations are made on a case-bycase basis, depending on the disability, the type of work performed, the size of the employer, and the workload. Each situation is unique. While an accommodation might be considered reasonable for one firm, another firm

• • • • • • • • • •

• • • • • •

BERATUNG SEPTEMBER 2013 y AZ CPA

Jacqueline Beardsley Becker Alum

You’re taking the CPA Exam because you know what passing will mean not just to your career but your life. Becker Professional Education knows too. Everything we do is done to prepare you, to equip you, and to empower you – which is why Becker students pass at double the rate of non-Becker candidates.* In the past 50 years, over 400,000 candidates have prepared for the CPA Exam using Becker’s CPA Exam Review. We’re confident we can do the same for you.. So go with the leader. Go with Becker. Then go conquer that world out there – like you know you can.

Arizona Society of CPAs members receive $300 off** the full course tuition. To learn more, contact Lori Reed at lreed@becker.com. ®

*Becker Professional Education students pass at twice the rate of all CPA Exam candidates who did not take a review course from Becker, based on averages of AICPA-published pass rates. Data verified by an independent third-party research firm. **This offer valid only on complete, four part course tuition price and cannot be combined with any other offers. ©2013 DeVry/Becker Educational Development Corp. All rights reserved.

18 AZ CPA y SEPTEMBER 2013

becker.com

might consider it an undue hardship. However, the EEOC looks at the financial stability or profitability of the employer, as well as costs, when determining whether an accommodation creates an undue hardship. A similar approach is taken toward employers making reasonable accommodations for religious belief or observance, depending on state law, including religious dress and grooming practices as well as observances of religious days. Segregating the employee from the public or other employees is not considered a reasonable accommodation under some state laws. In one recent case an employer refused to make an accommodation for religious dress practices, and the employee was awarded more than $287,000 in damages. When determining whether a reasonable accommodation would impose an undue hardship on the employer, certain factors are considered, such as the size of the company, the number of

employees, the size of the budget, the nature/ cost of the accommodation, and available alternatives. Some states also require reasonable amounts of break time and an adequate private place for mothers to express breast milk. Failure to do so may be considered discrimination on the basis of gender, pregnancy, childbirth and medical conditions related to pregnancy. Firms should consider consulting with employment counsel or a risk adviser regarding their own situations to help ensure compliance in employment policies and practices. AZ CPA Emily Franchi is the loss prevention specialist for employment practices with CAMICO (www.camico.com).

Problem with the Board? Contact: Former Accountancy Board Member

D. Jay Ryan Attorney at Law City North 5415 E. High St., #200 Phoenix, AZ 85054 (623) 937-3737 or (602)840-8075 (fax) Free Telephone Consult Mr. Ryan is a former Assistant Attorney General who represented the Board. The Board’s first lay member/ President Law Committee Member ASCPA Honorary Member

GET YOUR CLIENTS IN THE BLACK Take Charge America is an Arizona-based nonprofit that can help your clients pay off personal debts and create a secure financial future.

“AS A COUNTRY, WE CAN’T AFFORD TO IGNORE CRIPPLING CONSUMER

CREDIT COUNSELING

FORECLOSURE PREVENTION COUNSELING

STUDENT LOAN COUNSELING

DEBT MANAGEMENT

DEBT. WE NEED MORE AMERICANS IN THE BLACK.” David Richardson, CPA CEO, Take Charge America TakeChargeAmerica.org

800-823-7396

NOT A LOAN COMPANY

SEPTEMBER 2013 y AZ CPA

What Challenges Are Keeping CPAs Up at Night? What are the biggest concerns affecting firms like your own across the country? Results of the American Institute of CPAs’ 2013 CPA Firm Top Issues Survey, sponsored by the Private Companies Practice Section (PCPS), provide the answers. This year, the survey found that greater economic stability has prompted practitioners to take a longer-term, more strategic view of the most important challenges facing their firms. Bringing in new clients was cited as an issue by firms of all sizes, and all but the smallest firms were concentrating on finding qualified talent.

Put us to work

for you You can rely on SCF Arizona to help you meet your workers’ comp insurance needs. At SCF we offer coverage for injured workers while protecting your bottom line. It’s a simple idea: Safe businesses save money. Let SCF show you how.

“The 2013 survey results paint a picture of firms that are poised for future growth,” said Mark Koziel, CPA, CGMA, the AICPA’s vice president of Firm Services and Global Alliances. “Practitioners are reassessing where they stand after the recession and preparing for renewed demand.” Using the survey results as a benchmark, CPAs can test their own experiences against those of others and make strategic planning decisions accordingly. “The PCPS CPA Firm Top Issues Survey results present a valuable resource for firms. They help the Arizona Society of CPAs’ member firms of various sizes, who are focused on growth, track the issues facing peer and larger firms and anticipate future challenges,” said Cindie Hubiak, ASCPA President and CEO.

Top Challenges by Firm Size The PCPS CPA Firm Top Issues Survey is conducted biennially with results categorized by firm size. While each size grouping has a unique list of top five issues, common elements provide snapshots of general trends. Client retention, for example, was a significant concern for firms in the 2009 survey, during the midst of the economic downturn. Again, client retention was consistently cited across all firm sizes in 2011, but was not among the top five issues for all firm groups this year; it ranked fourth and fifth, respectively, among sole practitioners and firms with 11-20 professionals. In the meantime, succession, which only the largest firms chose as a top issue in 2011, has also now become a challenge

Visit scfaz.com to learn more or to get a Quick Quote.

Not-For-Profit Boot Camp Sept. 26, Oct. 24, Nov. 21

A three-part series for potential volunteer Board members and those considering a NFP career. Get a Quote 1.888.706.4070 En español 602.631.2302 scfaz.com

20 AZ CPA y SEPTEMBER 2013

Also available as a webinar. Register at www.ascpa.com

for nearly all firm segments. To view all the top issues lists for 2013, visit: aicpa.org/pcps.

smart management choices and firms appear ready to stick with them even though the downturn is over.

What the Results Mean for CPAs

Action Steps for Success

Some of the key takeaways from the survey include: Firms have put the economic crisis behind them. Not only did client retention move out of the top five issues for firms with 2-5, 6-10 and 21+ professionals this year, but fee pressure/pricing and client collections, which were concerns for many firms in 2011 and 2013, also moved down the list and out of the top five for all firm sizes. Tax law changes and complexity and workload compression remain burdens for the smallest firms. They are perennially among the top five issues for firms with five or fewer professionals. Remember when scrambling to find great staff was a major concern? Those days are on the horizon, if not here already. Firms that have not begun concentrating on their transition to new ownership or leaders would be well advised to do so as baby boomers head into retirement and as strong M&A activity changes their local marketplace. Both large and some smaller firms are thinking about partner unity and accountability. Many firms weathered the recession by tightening up expectations for partner contributions and standardizing their procedures to maximize efficiency. Those have turned out to be

How can you put the survey findings to work in your practice? Review the results in a partner or strategic planning meeting. Do they track to your firm’s experiences? Are there any surprises? Consider whether you would make any changes in your strategic plans based on the survey results. Discuss questions such as: Is the firm making the most of the new business opportunities that may be available now that the economy has stabilized? If not, what changes are needed? Is it time to begin or revisit your succession plans? As part of your strategic planning, you can turn to a broad range of AICPA and PCPS resources to help you address all of the issues identified in this year’s survey, from the AICPA’s Tax Practitioners Toolkit and Health Care Reform Resource Center to the PCPS Practice Growth & Client Services and Succession Planning Resource Centers. The PCPS 2013 CPA Firm Top Issues Survey Commentary includes links to useful tools and a discussion of what the trends mean and how CPAs can respond to them and the survey results webpage provides the Top Issues lists for various firm sizes, plus indicates the resources that help practitioners address those critical issues. AZ CPA

Fall ASCPA Conferences Get the Skinny on Lean Construction Accounting – Construction Industry Conference — Oct. 30 Learn to apply lean accounting from an expert who has experience applying it to the construction industry and accounting and office processes in construction-related companies. Mike Sibley, an Audit Partner at James Moore & Co, is a Green Belt in Lean Six Sigma (soon to be a Black Belt). Bob McKenzie, Ed Zollars, and More Tax Institute Conference — Nov. 7-8 Your favorite experts are back to get you geared up for tax season at this two-day conference. Other ASCPA top-rated speakers include: Marianne Jennings, Carolyn Sechler, Tom Murphy, Jim Rounds and Jim Hamill. Take Your Leadership Skills to the Next Level Emerging Leaders Conference — Nov. 15 This conference will give you opportunities to learn new leadership skills and network with other emerging leaders in a variety of firms and companies throughout Arizona. Gain new perspectives on leadership at

Arizona’s best resource since 2000 for

Cost Segregation Studies

the following general sessions: Unleash Your Inner Superhero; Manage a Super Star Team; Build Business Relationships through Social Media; Network Like a Pro, and more.

Go to www.ascpa.com, click on Conferences to learn

(480) 963-2872

costseg@costsegstudy.com www.costsegstudy.com

more and register for these conferences.

SEPTEMBER 2013 y AZ CPA

Classifieds Business Opportunities/ Practices for Sale

a retirement. Email resume to: gpwa@ gpwa.com or fax to: 602-200-6901.

WE BUY CLIENTS— Our CPA firm would like to offer a smooth transition in the purchase of your clients. We will purchase anywhere from one client, up to an entire practice in the Phoenix/ Scottsdale metro area. If you are thinking of retiring or downsizing your practice and need to transition your clients to a professional CPA firm, please give us a call. Our staff has been practicing in the valley for more than 30 years with an emphasis in business taxes and accounting. Our office is located near Thunderbird and Scottsdale Rd. Please contact us today for more information and ask for Craig (480)990-2727 orcraig@awcpas.com.

Senior Accountant— Republic Media is currently seeking a Senior Accountant Candidates must have a minimum of 3-5 years of accounting experience. Prefer candidates with public accounting experience and a CPA. Please go here https://career4.successfactors. com/sfcareer/jobreqcareer?jobId=2036 9&company=Gannett&username= and select “Apply.” As a first-time applicant you will be asked to enter your name and select a username and password. Once you have done so you can exit out of the screen and click the link below again, then select “Apply”. You will then be able to apply for this position. If you have any questions please contact Norm Gettings at 602 444-4339 or ngettings@ gannett.com.

PHOENIX CPA FIRM SEEKING PARTNER—Biltmore/Arcadia area CPA firm seeking partner to buy into firm. The right fit will be a CPA with 7+ years of recent experience working with small business owners and individuals for tax preparation and advisory work. Fantastic opportunity for an excellent CPA who is a technical expert, but does not like the business development side of owning your own firm. Great location, beautiful office, large client base and terrific staff are in place. Respond to: cpasearch@hotmail.com. PHX/SCOTTSDALE CPA FIRM—Our CPA firm is looking to acquire a small tax/accounting practice. Please send email to Dan@hkcpas.com. MESA CPA FIRM FOR SALE—Mesa CPA firm extablished over 30 years for sale by sole owner planning for retirement. Reply to mesacpa46@yahoo.com.

Employment: ACCOUNTING ANALYST—GPW and Associates, Inc. - Consulting firm looking for accounting analysts with strong accounting and computer (MS Office) skills. CPA or taking exams a plus. Great workplace in a well established firm. Need is due to growth and

22 AZ CPA y SEPTEMBER 2013

Senior Corporate Accountant—The University of Arizona Health Network—Provides general ledger maintenance, account analysis and reconciliation, with a primary focus on fixed assets and capital accounting. It also prepares accruals and may include additional support and analysis for the company’s cash management function, investments, contractuals, and bonds. This position leads and coordinates the work of others in various projects and complex accounting functions. Required Qualifications: Bachelor’s Degree and 5 yrs progressive experience in accounting with at least 2 yrs directly related to healthcare preferred. Combined experience and education may be considered. Word and Excel proficiency required. Preferred Qualifications: CPA. http:// www.uahealth.com. STAFF TAX ACCOUNTANT—Sarvas, Coleman, Edgell & Tobin, P.C. seeking an experienced, self-motivated, dedicated tax professional for tax return preparation, consulting, and planning for individuals, partnerships, limited liability companies, trusts, corporations and estates. This is a key position within our firm with a significant level of client interaction. Requirements: 2-4 years

of tax preparation experience;;Strong written communication skills; Strong client communication skills; Ability to maintain client and staff relationships; Strong proficiency with Excel and Word; Excellent organizational skills and attention to detail; Experience with GoSystem Tax (Fast Tax) software a plus. Firm Benefits: Competitive compensation and benefit package, Business casual attire year-round, and Flexible hours. Send resumes to careers@scetcpa.com. SENIOR TAX ACCOUNTANT—Sarvas, Coleman, Edgell & Tobin, P.C. seeking an experienced, self-motivated, dedicated tax professional to prepare/ supervise tax return preparation, consulting, and planning for individuals, partnerships, limited liability companies, trusts, corporations and estates. this is a key position within our firm with a significant level of client interaction. Requirements: CPA or CPA candidate; 4-6 years of recent tax preparation and review experience; Strong written communication skills; Strong client communication skills; Ability to develop and maintain client and staff relationships; High level of proficiency with MS Excel and Word; Excellent organizational skills and attention to detail; and Experience with GoSystem Tax (Fast Tax) software a plus. Firm Benefits: Competitive compensation and benefit package; Business casual attire yearround; and Flexible hours. Send resumes to careers@scetcpa.com. TAX MANAGER —RC Acosta & Associates, a boutique Scottsdale/Phoenix CPA firm, serves a broad base of clients in tax, audit, and various other accounting services. We distinguish ourselves by providing extremely individualized attention. We are hiring a manager-level tax CPA to review tax returns, prepare tax analyses, and manage tax associates. 5+ years of experience in public accounting is required, along with a strong knowledge of federal income tax compliance and analysis. CPA license is strongly encouraged. Our long-term goal is to develop the tax manager into a partner-level tax professional. Accord-

ingly, we are looking for a personable and ambitious candidate. http://www. acostanelsongroup.com TAX MANAGER/CPA—Tucson CPA firm has an opening for a tax manager with partnership potential. At least 7 years of current public accounting required. Benefits include 401K, life and disability insurance, cafeteria plan and flexible hours. Fax resume (520) 3250639 or email tim@flowersrieger.com. TAX MANAGER—Sarvas, Coleman, Edgell & Tobin, P.C. seeking an experienced, self-motivated, dedicated tax professional to supervise tax return preparation, consulting, and planning for individuals, partnerships, limited liability companies, trusts, corporations and estates. This is a key position with a significant level of client interaction. Requirements: Must be a CPA; Minimum 8 years of recent tax experience at a national, regional or large local firm; Strong written and client communication skills; Ability to develop and maintain client and staff relationships; Strong proficiency with Excel and Word; Excellent orga-

nizational skills and attention to detail; and,Experience with GoSystem Tax (Fast Tax) software a plus. Firm Benefits: Competitive compensation and benefit package; Business casual attire yearround; and Flexible hours. Send resumes to careers@scetcpa.com. TAX MANAGER—PHOENIX OFFICE BeachFleischman PC is the largest locally owned accounting, business advisory and financial services firm in southern Arizona with offices in Phoenix and Tucson. BFCo strives to enhance companies’ and individual clients’ financial health by adding value through longterm client relationships and individualized service. We are seeking a proactive Tax Manager to join our Phoenix office. Our staff enjoy a challenging work environment that provides opportunities for professional development and offers the opportunity to work on complex client engagements. We offer an outstanding benefits package that includes employer paid health, dental, and vision; 401(k) and profit sharing; wellness and cellphone reimbursements.

In the Black ... Adventures in Accounting

Temporary Full-Time Controller—Haydon Building Corp. —Need a Temporary Full-time Controller for a period of approximately four months from Oct. 2013 through Jan. 2014, while our Controller is out on maternity leave. Must have construction experience and be able to prepare the monthly Work in Progress schedule, and perform the monthly closing procedures. Need to be familiar with job costing and general ledger account analyses. Timberline experience is a plus. Report to the CFO. Email resumes to: careers@ haydonbc.com.

Office Space Furnished/Unfurnished—Two offices available immediately in CPA firm. Located near the Pointe Resort on 16th Street. Amenities include internet, covered parking, security system, client reception area, conference room, kitchen and more. Secretarial services available. Contact Pat at 602-274-1966, email Patbss@aol.com.

To place a classified ad, go to www.ascpa.com

Concept: Heidi Frei Illust.: Jack Gannon

SEPTEMBER 2013 y AZ CPA

PRSRT STD U.S. Postage PAID Phoenix, Arizona Permit No. 952

Arizona Society of Certified Public Accountants 4801 E. Washington St., Suite 225-B Phoenix, AZ 85034

ADDRESS SERVICE REQUESTED

As the health care landscape changes, Blue Cross Blue Shield of Arizona is committed to empowering members and delivering the service that continues to earn your confidence for years to come.

91601-13

Taking care of Arizona since 1939

Trust

Experience

24 AZ CPA y SEPTEMBER 2013

Innovation

Value