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2 | CPA Voice
CONTENTS MAY | JUNE 2022
feature
Volume 14, Issue 3 EDITOR: Jessica Salerno-Shumaker – jsalerno@ohiocpa.com GRAPHIC DESIGN: Kyle Anderson – kanderson@ohiocpa.com EDITORIAL OFFICES CPA Voice 4249 Easton Way, Suite 150 Columbus, OH 43219
6 It's my secret: Disclosing neurodiversity and invisible illness at work Business leaders should remember that an inclusive culture respects and embraces all people, abilities, identities, and perspectives — including ones that are not visible.
in depth 2 CEO letter 3 Self-assessment exam Free for members!
4 OSCPA advances muni tax over the years One of OSCPA’s top legislative priorities for years has been achieving meaningful reforms to Ohio’s municipal tax structure—the most complicated in the nation.
12 Forensic accounting offers an exciting career path Forensic accounting is an opportunity for CPAs to work with the FBI, IRS and more to help catch criminals and detect embezzlement.
16 How neurodiversity is driving innovation from unexpected places To drive sustainable growth in the 21st century, businesses need to continually innovate and identify new sources of talent.
20 Embracing workstyle diversity: Challenges and opportunities People think, learn, communicate, lead and work in different ways regardless of demographic characteristics.
24 Nonprofits: Transformation as a result of COVID-19 The last two years of the COVID-19 pandemic have been some of the most difficult and turbulent times, and the economic fallout hit the nonprofit industry particularly hard.
28 Sourcing top talent pushes firms outside their comfort zone Firms that have not considered allowing employees to work remotely in the past, are now finding themselves with a limited local candidate pool and threat of an employee exodus.
30 Crypto fraud is real: How practitioners can help prevent it Blockchain and cryptoassets are increasingly part of mainstream financial markets and accounting conversations.
35 Learning events at a glance
Tel: 614.764.2727 Email: CPAVoice@ohiocpa.com Website: ohiocpa.com ADVERTISING For our display advertising rates or a copy of our media kit, contact us at sales@ohiocpa. com or by call 614.764.2727. ARTICLE SUBMISSIONS We welcome submissions of analytical articles on issues relevant to Ohio CPAs. Desired length is 800-1200 words. Send an electronic copy with a cover letter to the editor at the email address above. Please note that CPA Voice is not a peer-reviewed journal. SUBSCRIPTIONS/CIRCULATION Members of The Ohio Society of CPAs receive CPA Voice as a member benefit.
Nonmembers may subscribe for $39.95 annually. To update your mailing address or to subscribe to CPA Voice, contact your Member Service Center at 614.764.2727, option 2. REPRINTS To order reprints of CPA Voice articles, or for reprint permission, contact the editor at the address above. CPA Voice is the official magazine of The Ohio Society of Certified Public Accountants. CPA Voice’s purpose is to serve as the primary news and information vehicle for the nearly 26,000 Ohio CPA members and professional affiliates. Articles are reviewed for technical accuracy. However, the materials and information contained within CPA Voice are offered as information only and not as practice, financial, accounting, legal or other professional advice. While we strive to present accurate and reliable information, The Ohio Society of CPAs makes no warranties regarding the accuracy of the information provided herein. Readers are strongly encouraged to conduct appropriate research to determine the accuracy of the information provided and to consult with an appropriate, competent professional adviser before acting on the information contained in this publication. The statements of fact, thoughts, advice and opinions expressed in CPA Voice are those of the authors alone and do not represent or imply the positions, opinions, nor endorsement of The Ohio Society of CPAs or of its publisher, editors, Board of Directors, or members. It is our policy not to knowingly accept advertising that discriminates on the basis of race, religion, gender, age or origin. The Ohio Society of CPAs reserves the right to reject paid advertising in its sole discretion. We do not necessarily endorse the resources, services or products unrelated to The Ohio Society of CPAs that may appear or be referenced within CPA Voice, and make no representation or warranties about those products or services or the accuracy and claims regarding those products and services. Advertisers and their agencies assume liability for all advertisement content and responsibility for all claims resulting from such advertisements made against The Ohio Society of CPAs. The Ohio Society of CPAs does not guarantee delivery dates for CPA Voice and disclaims all warranties, express or implied, and assumes no responsibility whatsoever for damages incurred as a result of delivery delays. CPA Voice (ISSN 0749-8284) is published six times per year by The Ohio Society of CPAs, 4249 Easton Way, Suite 150, Columbus OH 43219, 614.764.2727. Subscription price for non-members: $39.95. Copyright © 2022 by The Ohio Society of CPAs; all rights reserved. No part of the contents of CPA Voice may be reproduced by any means or in any form, or incorporated into any information retrieval system without the written consent of CPA Voice. Permission requests may be sent to the editor at the address above. While care will be given to all materials submitted for publication, we do not accept responsibility for unsolicited manuscripts, and they will not be returned unless accompanied by a self-addressed postage prepaid envelope. Periodicals postage paid at Columbus, OH and at additional mailing offices. POSTMASTER: Send address changes to: CPA Voice, The Ohio Society of CPAs, 4249 Easton Way, Suite 150, Columbus OH 43219.
MAY | JUNE 2022
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A WORD from our CEO
OSCPA mourns loss of longtime former CEO Clarke Price
The accounting profession suffered an immeasurable loss when former Ohio Society of CPAs President & CEO Clarke Price, FASAE, CAE, died on April 5. He was with The Ohio Society of CPAs for 40 years and spent 22 of those years as CEO before retiring in 2012. Clarke was a transformative leader for OSCPA and the profession for four decades. His impact on the profession is invaluable as CPAs years later are still benefiting from his work. Clarke’s accolades and achievements were many, as his work on behalf of the profession was recognized by the AICPA’s Distinguished Service Award – the highest recognition bestowed on a non-CPA. He was named to Accounting Today’s list of “100 Most Influential People in Accounting” profession multiple times, and, worked with AICPA and other state CPA societies to shape national policy impacting the future of the profession. In his honor the Clarke Price Accounting Scholarship was created, intended for non-traditional students and veterans who exemplify the qualities and characteristics of leadership, innovation and commitment. Clarke’s forward-thinking efforts are still being felt today. He prioritized OSCPA becoming a leader nationally and advocated for stronger engagement at the Ohio Statehouse on instrumental business issues. He led the Society to numerous legislative wins, including Ohio Tax Reform in 2005, three separate instances of Ohio Tort Reform, reforming Ohio’s licensing structure for CPAs and the ongoing push for reform of Ohio’s municipal income tax structure, among many others.
2 | CPA Voice
Throughout his leadership, he touched countless lives and remained a source of guidance and inspiration for members and CPAs across the country. When we initially shared this news, members and friends of Clarke’s reached out with stories of how he impacted and positively influenced their personal and professional lives. We send our condolences to the Price family and remain immensely grateful for Clarke’s efforts in pursuit of always advancing the accounting profession.
SCOTT D. WILEY President and CEO
swiley@ohiocpa.com | 614.321.2218 (office) | 614.546.9430 (cell) Twitter: @ScottDWiley | LinkedIn: www.linkedin.com/in/scottwileycae
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MAY | JUNE 2022
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ADVOCACY in focus
OSCPA advances muni tax over the years OSCPA staff report One of OSCPA’s top legislative priorities for years has been achieving meaningful reforms to Ohio’s municipal tax structure—the most complicated in the nation. The success in passing a series of reforms in recent years has been a culmination of OSCPA’s hard work and consistent advocacy for Ohio’s accounting and business community.
that reduce costs and red tape, making it easier for taxpayers to comply with filing requirements. The law changes, effective for taxable years beginning on or after January 1, 2018, eliminated the sales factor throwback rule and created a centralized filing and payment option for the municipal net profits tax, saving taxpayers significant administrative costs.
The impact of House Bill 5, signed into law December 19, 2014—and effective for taxable years beginning on or after January 1, 2016—was a significant victory for Ohio CPAs. A partnership of more than 30 organizations representing hundreds of thousands of businesses and professionals and led by OSCPA, the Ohio Municipal Tax Reform Coalition worked collaboratively to drive muchneeded reforms to the state's municipal income tax code.
Three years later on Nov. 5, 2020, OSCPA prevailed again after the Ohio Supreme Court in Athens v. McClain upheld by a 6-1 vote the constitutionality of the reforms and denied the lawsuit collectively filed by more than 160 cities seeking to overturn laws that enabled sweeping, pro-taxpayer municipal income tax changes.
In 2017, OSCPA continued the work with Ohio leaders and the Coalition again to pass additional, pro-business reforms
4 | CPA Voice
“Challenges with municipal tax filings have long been one of the biggest complaints our members and the Ohio business community have raised,” said Greg Saul, Esq., CAE, OSCPA director of tax policy. “For the past couple of
decades, OSCPA invested significant resources to achieve the positive changes Ohio now has in place, but more still needs to be done. We will continue to move the ball forward and to protect the important reforms that were already accomplished.” In early 2020, the pandemic began to impact municipal tax. The legislature passed Section 29 of House Bill 197 to quickly address a variety of employer withholding issues, followed the next year by introducing H.B. 157. The latter legislation, ultimately amended into H.B. 110, clarified for tax year 2021 that the original legislative intent of H.B. 197 was to apply solely to employer withholding and not to determine the location where a nonresident employee’s wages should be subject to tax liability, thus paving the way for qualified remote workers to receive refunds for tax year 2021. Refunds for tax year 2020, though, are still tied up in litigation across the state.
H.B. 110 also addressed employer
extending the state-administered opt-in or
requires any late filing penalty
withholding changes made in
opt-out date for calendar year taxpayers to
assessed on a taxpayer’s first late
response to the pandemic. The bill
April 15 rather than March 1 and requiring
filing to be refunded or abated
allowed employers to continue (but did not
the tax commissioner to notify municipal
once the taxpayer files the
require) withholding municipal income
corporations when a taxpayer has opted-
overdue return.
taxes based on where the employer
in or out of the state-administered tax,
was located through the end of
rather than requiring the taxpayer to notify
2021. However, beginning Jan. 1,
each municipal corporation. Saul
2022, the normal pre-pandemic
offered proponent testimony for H.B. 228
withholding rules began applying again
in April 2021, and it became law on
at the location where the employee is
February 7, 2022. It also allows pass-
providing the services.
through entities to deduct pensions or
Specifically, H.B. 110 sunset at the end of 2021 the temporary rule that treated
benefits paid to retirees, for municipal tax purposes.
Saul testified in favor of H.B. 519 in February, and the bill is currently awaiting hearings in the Senate Ways and Means Committee. The Society will testify in support as we did in the House, and OSCPA will continue to fight for these and other commonsense changes with the business community in mind when
those working from a location other than
And this year the House took up House
it comes to the municipal income
their regular place of employment during
Bill 519, which seeks to make changes
tax code.
the pandemic as working in the office
to the administration and enforcement of
for municipal income tax purposes. It
municipal income taxes, and it passed
also required municipalities to approve
the House on a 61-29 vote on March
employees' requests for a refund of taxes
30, 2022. H.B. 519 had been previously
withheld under the rule on and after Jan.
amended in committee by bill sponsor
1, 2021.
Rep. Bill Roemer, CPA. The amendment (1)
House Bill 228 is another recent piece of legislation updating the net profits tax by
Interested in volunteering for the OSCPA advocacy team? Get in touch at government@ohiocpa.com.
limits the late filing penalty to $25, rather than the bill's previous cap at 50% of tax liability or the $150 cap in current law; (2)
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MAY | JUNE 2022
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DIVERSITY, equity & inclusion
6 | CPA Voice
It’s my secret: Disclosing neurodiversity and invisible illness at work By Roxanne Bellamy, The Diversity Movement
Business leaders should remember that an inclusive culture respects and embraces all people, abilities, identities, and perspectives — including ones that are not visible. Although there is no standardized definition,
On the other hand, an invisible illness is any medical
neurodiversity generally refers to the full range of natural
condition that impacts a person’s life but is not
variations in human brain functions, especially around
immediately apparent to others. This includes chronic
learning, thinking or processing information. Autism is
or recurrent conditions like sickle cell disease, diabetes,
perhaps the most frequently cited example of neurodiversity,
depression, arthritis, cancer, infertility, sleep disorders,
but the term also encompasses Asperger’s, dyslexia,
Crohn’s disease, epilepsy and more. About 10% of
ADHD/ADD, dysgraphia, dyscalculia and more. Since many
Americans have a non-visible medical condition that
forms of neurodiversity go undiagnosed, there is no single
qualifies as an invisible disability (meaning that their
statistic regarding the number of American workers who are
illness significantly impacts their life). Yet, these conditions
neurodiverse. Still, experts indicate these conditions might
are often belittled, ignored or trivialized in the absence
apply to 12-17% of people.
of visible evidence.
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There is no clear division between invisible illness and
I haven’t let it affect my work responsibilities during my
neurodiversity, and many times, these two categories
professional career. I do share the fact with friends and
will overlap, especially when considering mental health
coworkers outside of work hours, because I see the Inspire
conditions like anxiety or depression. What neurodiversity
commercials that show happy sleepers. Then, I explain and
and invisible illness have in common is that they are both
show people the implant in my chest that has internal wires
non-visible and often kept secret for fear of stigmatization,
connecting to my ribcage and tongue muscle and that, in my
misjudgment or discrimination. To hear the personal side of
case, actually prevented me from sleeping soundly. I haven’t
this topic, we asked our partners, friends, and The Diversity
turned it on in years and need to have another surgery to
Movement colleagues these two questions:
take it out.” Paul Silver: “I do not feel comfortable letting my employer know about my disability until after two weeks of being
1. Do you share your condition openly with your
hired by a company. However, my resume does say that I
employer? If so, have you always felt comfortable
have volunteered my time with Autism Support Groups. The
disclosing?
advice I would give to employers is to know that people with
2. What advice would you give to employers to help them support you?
disabilities will be an asset to your company and not a liability. I have worked for companies where I felt like an asset, and I have worked for companies where I felt like a liability.” Jackie Ferguson: “In my 25-year professional career, I have never shared that I have dyslexia with any employer because
Here's what they said: Phil Anthony: “I don’t share my diagnosis with employers because in my mind, I shouldn’t make it a concern, since
8 | CPA Voice
of a fear of being put in the disability box or viewed as less than capable, when in fact, my dyslexia creates a way of non-linear thinking that is an asset. As advice to employers, I would say: speak openly about the advantages of dyslexic
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| 9
thinking in the workplace when it comes to problem-solving and innovation. Make inclusion education a part of your overall strategy for organizational success.” Mike DeMauro: “I never shared it with my teachers because I wasn’t diagnosed until midway through my college education. I do share it when I’m comfortable or if there is some reason I need to share about it. I say it in my job interviews and on the job because I feel that they need to know. I sometimes think that it could backfire and that they could use the information to take advantage of me. I think that if employers would understand me more, then we could work together to get the job done. There are also going to be good days and bad days, and I know that they might not understand ...why I might have a meltdown and go outside to cry. They might not see that when I am under a lot of pressure and can’t deal with it anymore. They might not get why I do things a certain way even though the job gets done correctly.” Susie Silver: “I generally have shared my invisible illness (autoimmune disease) with my employer and team. I was very sick for many months before ever receiving a diagnosis and it was hard to explain what was going on, but I have the feeling that people truly believed I was sick. The discomfort of disclosing my illness is that I usually look fine on the outside, and it is hard for many people to rationalize that. My advice to employers is to get to know your team and ask what support people need. Ask about the illness or condition in a genuine way to become more empathetic and compassionate.”
A workplace environment that emphasizes neurodiversity as an asset to the team, shows empathy and awareness about invisible illness, and incorporates both inclusive language and best practices for disability inclusion can help employees feel safe and comfortable disclosing their conditions or diagnoses and requesting the accommodations they need.
Roxanne Bellamy is a Certified Diversity Executive and Managing Editor at The Diversity Movement. She has a bachelor’s degree in English and linguistics from UNCChapel Hill and a master’s of philosophy from Cambridge University in England.
10 | CPA Voice
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Your generous support: Welcomes the next generation to our profession Introduces students to the benefits and values of becoming a CPA Contributes to leadership development programs that enable students to enter the workforce prepared for success. Encourages people of all backgrounds to pursue accounting careers so the profession better reflects the communities it serves.
Thank you, your gift makes all the difference! www.ohiocpafoundation.org
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CAREER center
Forensic accounting offers an exciting career path By Jessica Salerno-Shumaker, OSCPA senior content manager
Accountants aren't typically associated with taking down criminals, but professionals who pursue forensic accounting might find themselves doing just that. “Follow the money,” said Annette Hoelzer, CPA, interim
Franklin University is one of the few schools to offer a major
lead faculty for Accounting at Franklin University. “Because
in forensic accountancy, and Hoelzer said they are currently
almost all crime is going to involve money in some way,
working on developing a Masters of Science in Accounting
either money to help finance the crimes such as terrorism,
with a specialization in forensic accounting and fraud
or they're committing the crime to get the money, such as
examination. Hoelzer is the faculty liaison with the central
embezzlement.”
Ohio Association of Certified Fraud Examiners students subdivision, and said forensic accounting was even used
Forensic accountants work with law enforcement to examine
to catch Al Capone on tax fraud, although it wasn’t called
documents such as bank or credit card statements to lead to
forensic accounting back then.
the crime. Hoelzer said forensic accountants can work for the FBI, the ATF, the IRS, the State Auditor and more.
12 | CPA Voice
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Employers:
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• Explore our recruitment and retention resources
• Access videos and articles on interviewing, resume writing and more • Get free interview coaching via email or more personalized coaching for a fee
For more info, visit
ohiocpa.com/career-center MAY | JUNE 2022
| 13
She said many internal auditors will earn their Certified
Those who are interested should start by taking a course or
Fraud Examiner credential, because employers want them
two to see if they enjoy the work and eventually earn the CFE
to analyze and monitor risk in the business. It’s also used
certificate.
in business valuations to monitor corruption and mergers and acquisitions. Forensic accountants must also be aware
Forensic accounting is a fast-paced and exciting area to
of legal implications, such as how to treat evidence so it’s
work in, she said, and those involved often up developing
submissible in court.
a passion for the work.
“If a company suspects someone of embezzling, you can't
“It's a fascinating area,” Hoelzer said. “It's because you're
just shut their computer down or turn it on, you ask separate
reading about these cases. What my students find the most
specialists to come in because you could destroy the
interesting is when they have an assignment where they
evidence,” Hoelzer said.
discuss a case, but then they'll go even further and research it even more because it draws them in.”
The ideal forensic accountant is detail-oriented, Hoelzer said, as they are often going through a wide range of documents to find evidence, and also need to be able to think creatively when it comes to how a possible crime might be committed. While students who are interested in this area can prepare for it after graduation, it’s also a ripe opportunity for professionals with years of accounting experience, she said.
14 | CPA Voice
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| 15
BUSINESS management & strategy
How neurodiversity is driving innovation from unexpected places By Karyn Twaronite, EY Global Vice Chair - Diversity, Equity & Inclusiveness
To drive sustainable growth in the 21st century, businesses need to continually innovate and identify new sources of talent
THREE THINGS and community-based organizations. However, some
A neurodiverse world is a better working world. Leading companies are finding that people on the autism
1.
2.
employers are turning these challenges into opportunities.
Neurodiversity in a connected world
3.
In the U.S, the SEC requires ESG reporting on the rise and The IFRS is forming spectrum can spur is innovation and often have the very skills Foundation The business world is rapidly changing, fueled by increasingly public companies to disclose an increasing of research a new International Sustainability they’re looking for.body Companies are also discovering sophisticated technology and an accelerating pace of certain ESG information – shows positive correlation Standards Board (ISSB) to benefits foratheir brands, customer relationships, employee innovation. As businesses adopt applications like AI (artificial including climate and human with financial performance. develop a comprehensive engagement and more. intelligence), robotics and process automation, they become capital risks – if it is material Furthermore, investors are global baseline of high-quality, more data-driven and connected. Strong analytics and Though many people with autism are intelligent, wellto an understanding of interested in it, and enterprises transparent, and globally cybersecurity are critical for effective, stable operations. educated and eager to work, they often face interpersonal the business. In July, SEC are seeing that ESG reporting comparable sustainability However, there’s a shortage of science, technology, challenges that make it difficult to get in the door. According Chairman Gary Gensler said he is a good way to communicate disclosures that are compatible engineering and math (STEM) talent needed to do this vital to a Drexel University study, 58% of young adults with autism wants mandatory disclosures of purpose, connectivity and impact. with the financial statements and are unemployed. This can lead to isolation, financial insecurity work. Moreover, the overall workforce is shrinking. climate risks and diversity. specialized for various industries. and social and economic dependence on family, government Organizations need to maximize their human resources by
16 | CPA Voice
enabling their most skilled workers to focus on the highest
on client relationships, higher-level analytics and complex
value activities. One of the ways they’re doing this is by
business issues.
streamlining and automating labor-intensive processes. Leading companies such as SAP, Microsoft, HPE and professional services firm Ernst & Young LLP are addressing strategic business issues by leveraging an often-overlooked pool of talent — people on the autism spectrum. Neurodiverse individuals are often technologically inclined and detail-oriented, with strong STEM skills (analytics, mathematics, pattern recognition and information processing) — the talent businesses most urgently need. They thrive on predictability and can be especially tenacious and loyal employees who prefer to stay with an organization rather than move from opportunity to opportunity. Companies are finding that people with autism approach problems differently and that their logical, straightforward thinking can spur process improvements that greatly increase productivity.
To drive even greater efficiencies, EY took the specialization one step further. In Philadelphia, the firm set up a new Center of Excellence (CoE) where a team of EY office-based professionals handle some of the most time-consuming, repetitive tasks for many client engagements across various areas of the business.
Getting buy-in from the business Though the idea for exploring neurodiverse talent originated with senior firm leaders, testing it out required buy-in from several constituents – an executive sponsor, local office leadership, a range of functional stakeholders and the business owners in the lines of business the new hires would be supporting. The project team prepared a high-level budget for their sponsor. After securing approval, they began asking for
Statistics per National Autism Indicators Report by Drexel University: • Fewer than one in six autistic adults is employed full-
support from the senior leaders of the lines of business and finally, from the highest levels of leadership in the Americas firm.
time.
The pilot
• Less than 16% of survey participants have full-time
new Philadelphia Neurodiversity Center of Excellence (CoE).
paid work. This figure has hardly changed since 2007.
Philadelphia was chosen as a pilot location for its proximity to
• 51% of employed autistic people said their skills were
universities with good STEM and autism-specific programs,
higher than those their job required.
its location midway between DC and NY, and its history
• Only 32% are being paid for some type of work.
In 2016, Ernst & Young LLP hired four individuals to work in a
of generating strong candidates for SAP’s Autism at Work program. The office also had suitable workspace and a highly
• More than three-quarters (77%) who are unemployed
supportive leadership team. Creating the CoE took several
say they want to work.
months, divided into four stages of sourcing, screening,
• 51% of employed autistic people said their skills were higher than those their job required. • Only 32% are being paid for some type of work. • More than three-quarters (77%) who are unemployed
assessment and training and finally onboarding and support. . Neurodiverse teams teach EY people to be better managers and colleagues. They instill pride in EY’s culture, set the firm apart as an innovator and a leader, and help the people of EY build a better working world.
say they want to work. • In the first month, they identified process EY’s neurodiversity initiative had four key phases — scoping,
improvements that cut the time for technical training
getting buy-in, building and measuring. Driving innovation
in half.
through neurodiversity
• They learned how to automate processes far faster
To consistently deliver high-quality services to clients, EY
than the neurotypical account professionals they
professionals must perform a wide array of detailed tasks,
trained with. They then used the resulting downtime
calculations and processes. Technical professionals handle
to create training videos to help all professionals
some of these activities, including data collection and
learn automation faster.
analytics, engagement economics, and document tracking and control. They generally work for one client and are based at the client’s office alongside colleagues focused more
MAY | JUNE 2022
| 17
The impact on innovation After nine months, EY compared the work quality, efficiency
Key success factors
and productivity generated by neurodiverse and neurotypical
• Senior executive, business leader and stakeholder
account support professionals. Quality, efficiency and
buy-in
productivity were comparable, but the neurodiverse employees excelled at innovation.
The impact on leadership Professional roles are primarily learned on the job. To make it more understandable to people with autism, the team needed to break apart every process into sequential, logical steps in
• Supportive people and a budget to build and run the program • Autistic-friendly work environment (Provide blinds, avoid bright lights, minimize disruptive background noise, etc.)
clear, straightforward language. The documentation produced
• Inclusive mindset prepared for a long-term
for neurodiverse account professionals now helps all account
commitment
professionals learn faster and become even more productive. To communicate effectively with autistic people, managers needed to learn to communicate in specific ways. The idioms many people take for granted in everyday conversation can confuse people with autism because they often interpret expressions literally. Working with people on the autism spectrum has made managers more patient. They’ve learned to avoid abstract language and use shorter, more precise words. This has made them better communicators and
In June 2017, EY launched its second Neurodiversity Center of Excellence (NCoE) in Dallas. Armed with lessons learned from the pilot, the NCoE leadership team handled national and local sourcing, screening, interviews and candidate assessments. They designed and delivered customized training, extended offers to successful candidates, and invited EY executives to meet the new hires and discuss their work.
more inclusive leaders, which is especially important in EY’s
Driving quality and efficiency
increasingly diverse workforce where professionals are often
Neurodiversity Centers of Excellence are expanding their
from different countries, cultures and backgrounds and may
scope of services to meet new and growing business
use language in different ways.
needs. The Dallas team focuses on cybersecurity, robotic
The impact on pride EY people have been energized by the organization’s commitment to hire neurodiverse individuals. Many have family members or friends with autism and know firsthand how a program like this can change lives. People of all ranks, from junior staff to senior partners, have reached out to express their pride and offer their support. They’re exploring applications for their practices, becoming buddies, discussing EY’s program with clients and assisting with new CoE launches. They’re excited and grateful to feel a part of how the firm is helping build a better working world.
The impact on purpose EY’s neurodiversity program has received considerable media attention. It demonstrates EY’s commitment to building a better working world and strengthens EY’s brand position as a leader and innovator with an exceptionally diverse and inclusive culture. Collaborating with other companies who have or are exploring neurodiversity programs has helped create new relationships and enhanced existing ones. It’s a fresh conversation that touches both the business and EY people in very personal ways. Neurodiversity Centers of Excellence expand and evolve
18 | CPA Voice
process automation and complex analytics. They’ve worked on activities including writing code to automate expense processes, using data analytics as part of transaction due diligence, and creating scenarios to understand how blockchain could impact the business. The pilot also proved that neurodiverse individuals could perform as well as their neurotypical peers, and at the same time, generate key process improvements. In Dallas, they demonstrated that they could also perform a wide range of highly advanced tasks with remarkable quality and efficiency. Originally published on EY.com and reprinted here with permission.
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CCall CraigMiller Miller CCallOSCPA OSCPA Member Member Craig
CCall OSCPA Member Craig Miller COST SEGREGATION THEMOST MOST POWERFUL POWERFUL TAX TOOL FOR REAL ESTATE COST SEGREGATION ISIS THE TAX TOOL FOR REAL ESTATE MAY | JUNE 2022
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| 19
ESSENTIAL SKILLS & professional development
ethnicity
workplace
respect
gender trust
disability
age
valued empowered
talent religion
20 | CPA Voice
Embracing workstyle diversity: Challenges and opportunities By Tiffany Crosby, CPA, CGMA, MBA, Chief Learning Officer, OSCPA
Are you an introvert, an extravert or an ambivert? Is your communication emphasis more that of a strategic thinker, a problem-solver, a compassionate connector or a bridge builder? Is your communication style more direct or indirect? Do you
ins to measure progress and recalibrate direction if needed.
tend to tell stories or are you more of a facts and figures
The two styles are likely to create friction if not identified and
person? Do you prefer to get in and do, figure things out as
discussed.
you go, or do you like to step back, study and plan? Why do we or should we even care about those questions? With all the talk about demographic diversity, workstyle diversity is often overlooked. People think, learn, communicate, lead and work in different ways regardless of demographic characteristics.
Keen observation of the office environment can reveal opportunities to include more style diversity. Do you have quiet spaces for deep thinking and open spaces designed for team collaboration? Breakout spaces where team members can socialize and relax in small or large groups at their choosing support socially oriented and reflective styles. Are
In the workplace, workstyle differences are a source of
team members able to customize their workspace to better
friction and a driver for creative thinking that leads to better
suit their workstyle? Some team members may prefer one
decision-making and innovation. From a diversity perspective,
screen, others two, and still others might need three screens
workstyle difference is the value driver behind diverse
to optimize workflow. Headphones or ear buds may work
thoughts, creativity and innovation. People who bring their
well for some employees but not for others. Noticing energy
unique combination of personality, experiences, training, and
levels can also reveal whether the office environment creates
cognitive frameworks to a team see situations from different
or reduces stress for employees based on their differing
vantage points. More robust dialogue occurs as probing
personality-driven workstyles.
questions are used to explore situations from different perspectives.
Personality assessment tests can also surface style differences, though leaders need to be mindful of the
Workstyle diversity provides a clear competitive advantage
associated risks. Humans like people who are more like
when operating in uncertain, ambiguous environments,
themselves and naturally label similar individuals as more
completing novel tasks or innovating in response to
relatable. Therefore, if a successful leader has a driver style,
disruption. To realize diversity’s benefits, leaders need
then the leader is more likely to identify individuals with driver
to consider style when engaging in conflict resolution,
styles as natural leaders and are more likely to develop role
collaborative problem-solving, communication, goal setting,
descriptions that use driver-related characteristics. As teams
performance management, planning and task coordination.
socialize over time, group norms begin to favor the dominant
Individuals with strong self-awareness and other awareness
personality styles of successful group members. Similarly,
can observe style differences as team interactions occur. Who
leaders may be tempted to use personality assessments
seems to contribute to every conversation without prompting?
to define the right style profile to accomplish a particular
Whose voices are more silent, speaking up only when space
task or fill an open position. Is a person with an introversion
is made for their voices to be heard? Who readily volunteers
preference a less effective teammate than a person with
to organize team social events? Some team members may
an extroversion preference? When used in this manner,
prefer tightly defined deadlines with critical milestones and
personality assessments instill more of the same style of
performance metrics documented and agreed upon. Other
thinking and working instead of introducing divergent thinking
team members may prefer more flexibility with an overall
into the group.
framework established and periodic guideposts or check-
MAY | JUNE 2022
| 21
Personality assessments’ true value lies in helping leaders
department is reorganized and the leader becomes aware
manage the shifting team dynamics that occurs within
of increasing employee tensions. Perhaps a data-oriented
organizations. Facilitated discussions of style differences
person is placed in a group that is more emotionally oriented,
amongst team members deepens team understanding and
or a detailed-oriented person is placed on a team with an
provides a foundation for creating psychologically safe,
idea-oriented style. Incorporating style diversity, despite its
inclusive environments. For example, in a team consisting
many benefits, often leads to interpersonal conflict as group
primarily of individuals with strong extroversion preferences,
norms are challenged. Whether the conflict is constructive or
knowing that a team member has an introversion preference
destructive is dependent upon the team members’ ability and
is an important data point. In an extroverted-inclined group,
willingness to respectfully converse around style differences
team meetings may seem more like high-energy free-for-alls
and adapt the environment.
where group members jump in and out of conversations, discuss agendas items ad-hoc, and engage in verbal brainstorming of ideas at a rapid pace.
Team members should be encouraged to share their workstyle and communication preferences and what frustrates them. Difficult conversations around personality-driven style
In that environment, the introverted team member is not
differences positively influence the team environment and
provided with the time or space needed to process ideas
increase individual commitment to group goals. Developing
and contribute insight. Other team members may label
leaders’ ability to navigate workstyle differences, resolve team
the introverted person as aloof, lacking in creativity or
conflict, and foster inclusion is a learning and development
disengaged. The truth is that the team climate does not
imperative for sustainable organizational performance.
support an introversion style, and if not addressed, individuals whose styles do not fit the norm may opt-out or perform at a subpar level. Style diversity may also surface because a team member
Hear more from Tiffany at her session "Inclusive Conversations: Driving Better Business Outcomes" at the October or November Accounting Show. Go to my.ohiocpa.com to register.
is hired, a cross-functional project team is formed, or a
22 | CPA Voice
Ohio CPA KnowledgeHub Publication Ad.indd 1
9/3/20 1:28 PM
BM
Business Management & Organization
RE
Regulatory Ethics
PD
Personal Development
TX
Taxes
Save the Date for These 2022 Learning Events We’ve made it easy for you to plan your CPE schedule and equip yourself with the quality learning you need to move beyond compliance to competence. OSCPA’s thoughtful, carefully curated and planned learning opportunities feature state and national thought leaders to help you expand your knowledge and build skills in core competencies and emerging disciplines.
7/21
Women’s Wealth and Wellness Support and empower the pipeline of women in the profession.
9/23
Fall CPE Day Conference A smorgasbord of learning to wrap up your year.
9/28
Ohio Professional Standards and Responsibilities A review of the expectations of CPAs from one of the top ethics providers in Ohio.
RE
10/24–25 11/8–9
Business Entity Tax Tune Up A broad spectrum of highlights regarding 2021 business return preparation to make sure you are on your “A” game this tax season.
TX
10/26–27 11/16–17
2022 Ohio Accounting Shows We gather the best minds in the profession to bring you more than 50 sessions at the largest, most comprehensive learning opportunity of the year.
10/31–11/1 11/28–29
Individual 1040 Tax Tune Up A broad spectrum of highlights regarding individual return preparation to make sure you are on your “A” game this tax season.
12/8
Winter CPE Day Conference A smorgasbord of learning to wrap up your year.
12/10
Ohio Professional Standards and Responsibilities A review of the expectations of CPAs from one of the top ethics providers in Ohio.
RE
12/13-14
MEGA Tax Conference The largest tax conference of the year that addresses the ever-evolving tax landscape.
TX
12/20
Fraud & Forensic Get updates on fraud and risk management geared toward CPAs and related professionals who implement, assess, or consult on fraud controls.
BM
PD
MULTIPLE
MULTIPLE
TX
MULTIPLE
MULTIPLE
To register, go to
my.ohiocpa.com MAY | JUNE 2022
| 23
ETHICS & professional standards Nonprofits: Transformational change as a result of COVID-19 By Danny Sklenicka, CPA, principal, Rea & Associates, Inc
The last two years of the COVID-19 pandemic have been some of the most difficult and turbulent times, and the economic fallout hit the nonprofit industry particularly hard. Nonprofits experienced stay-at-home orders, limitedcapacity events, event cancellations and reduced donor contributions. As the pandemic continues, the question looms — how can nonprofits continue to serve their mission, and what can they do to ensure financial solvency?
contributions will make lasting changes for those you serve. Review your messaging: You might have a trove of marketing collateral from times before the pandemic, but those messages might not reverberate in the current climate. Make sure your requests acknowledge the difficulties of
Nonprofit industry
recent years while emphasizing your organization’s mission
There are 1.3 million charitable nonprofits in America that
and the impact donors have in fulfilling that mission.
employ 12 million people and work with 64 million board
Emphasize the changes your organization made to weather
members and volunteers. Although these organizations vary
the pandemic. Focus on the positive and avoid dwelling on
in size, 92% spend less than $1 million annually, and 88%
the unknown.
spend less than $500,000 annually.
In a recent Ohio nonprofit survey, nearly one-third of
And most of them, regardless of size, have experienced
respondents indicated they were very concerned about
lasting effects from the pandemic. Here are some of the most
declining donations.
pressing concerns – and what nonprofit leaders can do to
Service delivery
make it through to brighter days.
How has the pandemic changed how you deliver your
Pandemic fundraising
services and engage with your employees and volunteers?
Nonprofits receive nearly 15% of their revenues through
Despite the obstacles faced, you must continue to provide
donations from individuals, foundations and corporations.
needed services to your clients and constituents. Some
Given the size of many nonprofit organizations, a major
things to think about:
reduction in this revenue stream will have significant
Leadership Capacity: How have your leaders adapted to
ramifications in 2022 and future years’ operations. It is critical to stay the course with donor engagement. Here’s how:
change? Have you shifted to using more online portals and technology platforms to engage with your constituents?
Grow relationships: Fear remains prevalent during this
You need a leadership team that understands your mission
pandemic. However, you and your donors might share similar
and challenges and can adapt to continue serving your
concerns. Reach out to them, listen to their needs and
organization’s mission. It is critically important to ensure you
continue to build your relationships as partners weathering
have the right leadership team to instill a positive, proactive
difficult times together.
mindset.
Maintain contact: The last two recessions (2001 and 2008)
Collaboration: Given the recent economic challenges,
showed that organizations focused on enhanced donor
operating in a silo might not be economically or operationally
stewardship recovered more quickly than those that reduced
feasible. Who else works in your geographic footprint? They
donor engagement. Tell your organization’s story and provide
might be experiencing the same struggles and looking for a
examples of transformational impacts you have made to
partner. Reach out to your peers and local leaders to form
those you serve during the pandemic. Let them know their
those partnerships. In one example, a tourist organization connected with local government leaders, presented its
24 | CPA Voice
revised organizational plan and budget, and obtained a
Going concern: Management should perform a detailed
guarantee of consistent funding for the year, allowing them
review of its operations and its liquidity and assess if there
to retain employees and continue previously vulnerable
is substantial doubt about its ability to continue as a going
programs.
concern.
Technology: Is your technology sufficient to deliver the needs
Subsequent events: Consider any significant operational
of your employees and constituents? Can your employees
changes (new agreements, contracts) or financial impacts
work from home and communicate effectively and securely
(investment decline, layoffs, etc.) that might need to be
with your current technology resources? Are you able to
included in the financial statements.
share data previously stored in folders and file cabinets? Have you converted a paper mindset to a secure, electronic environment? Data are now being used to better engage with constituents and improve service delivery in a more efficient and cost-effective manner.
COVID-19 grants: Has your organization received federal grant funds? If so, have you worked with the funding agency to determine how to report the funds and whether a single audit might be necessary? Are there additional controls or reporting requirements for these funds?
Financial impact and considerations For many nonprofits, 2020 and 2021 seemed like a neverending cycle of budget, forecast, review, revise, and repeat. As you prepare for your audits and reviews, consider the following potential impacts on your financial statements:
Path to prosperity The last two years were certainly challenging for the nonprofit industry. However, 2022 brings cautious optimism and a chance to review existing practices to identify opportunities for change to serve your team and your constituents better. A
Liquidity and availability of resources: How much cash and
strategic plan coupled with proactive outreach to donors and
investments are on hand at year-end? How has the availability
partners will help position your organization for a strong and
of resources changed, and what has been communicated to
sustained recovery from the pandemic.
the board regarding the financial condition?
Danny Sklenicka, CPA, is a principal at Ohio CPA Proud firm Rea & Associates, Inc. in Gahanna. He has more than 14 years of accounting/ auditing experience with a focus on not-for-profit, government, and higher education clients. He can be reached at danny.sklenicka@reacpa. com or 614.553.5232.
Endowments: Are any of the investments underwater (current fair value is below the original gift amount or the amount required to be maintained by the donor or by law)? Are these underwater endowments significant? If money was borrowed from the endowment, is there a plan to pay those funds back? Debt covenants or troubled debt restructuring: Have you found yourself out of compliance with debt covenants? If so,
If you work with or in the NFP sector, check out our Not-
have you communicated with the lender, received waivers for
for-Profit Conference on June 15 to dive into this topic
covenants, or worked to restructure any debt?
further. To register, visit my.ohiocpa.com.
THREE THINGS the size of many nonprofit 1. Given organizations, a major reduction
with others who 2. Collaborate might be experiencing the
considering financials, 3. When look at endowments,
in donations will have significant
same struggles and looking for
subsequent events, COVID-19
ramifications in 2022 and future
a partner. Reach out to peers
grants and more as you prepare
years’ operations.
and local leaders to form those
for audits and reviews.
partnerships.
MAY | JUNE 2022
| 25
TALENT management & hr Sourcing a strong candidate pool is pushing firms outside their comfort zone By Emily Franchi, CAMICO Loss Prevention Specialist Employee and candidate demands for a flexible schedule or
Such a policy may address:
remote working environment are pushing accounting firms
• Employees should be available and engaged during regular
outside of their comfort zone as they try to remain competitive. Firms that have not considered allowing employees to work remotely in the past, citing security and control reasons, are now finding themselves with a limited local candidate pool and the threat of an employee exodus in search of a more flexibility. It seems that no industry is immune from a lack of labor, even in the professional classifications such as accountants. “Help Wanted” signs are the “new normal” and a literal sign of the times. To maintain staffing levels to support client needs, firms are struggling to source a strong candidate pool locally and are now looking outside their areas and even in other states to find qualified candidates. In addition, the demand for a competitive compensation package is stronger than ever as the candidate pool has the upper hand. Employees can work for firms located in any state while living in an area with a lower cost of living and in turn enjoying a better quality of life.
business hours. • Employees' remote office need not be a dedicated room or office space, but the space should be free from distractions, pets, and young children, and allow for a secure area where firm and client information cannot be accessed by others and phone calls are private. • Employees using Zoom, Teams and other virtual meeting platforms should be made aware of any rules regarding cameras being on or off, dress code during virtual meetings, and backgrounds. The accounting firm of the future is here. With the advice of a risk management adviser, firms can gain an understanding of potential risk and create best practices to support the new workplace of today. Emily Franchi is the loss prevention specialist for employment practices with CAMICO Mutual Insurance Company (www.camico.com).
Of course, a remote workforce can bring greater risk to the firm. As firms consider the factors to support a remote workforce, there are a few items to keep in mind.
THREE THINGS
• Contact the candidate’s references and ask about work habits, strengths, and weaknesses. Many past employers will
1. Firms that have not considered allowing employees
shy away from providing such details, but it doesn’t hurt to ask.
to work remotely in the past are now finding themselves
• Conduct background checks on candidates who are offered
with a limited local candidate pool and the threat of an
a position. Review and update policies that impact a remote
employee exodus.
work group such as cyber safety, use of firm resources, and care of client files. • Create a checklist for an employee’s home office to ensure cyber safety and address issues such as a firewall, secured network, remote swipe and firm-provided phone.
2. Once remote employees are onboarded, firms must ensure that employees are continually engaged, heard and valued. 3. Create opportunities for employees to get involved and have a solid Remote Workers Policy that addresses
Once remote employees are onboarded, firms must ensure that employees are continually engaged, heard, and valued. Create opportunities for employees to get involved and have a solid Remote Workers Policy that addresses expectations of a remote worker.
26 | CPA Voice
expectations of a remote worker.
TECHNOLOGY
Crypto fraud is real — How practitioners can help prevent it By Dr. Sean Stein Smith, CPA, DBA, CMA, CGMA, CFE, City University of New York-Lehman College
Blockchain and cryptoassets are increasingly part of mainstream financial markets and accounting conversations. Decentralized finance (DeFi), non-fungible tokens (NFTs), the
• Fraud and theft related to DeFi activities (a red hot area)
rapid proliferation of stablecoins and the continued research
totaled $10.5 billion during 2021.
around central bank digital currencies (CBDCs) are just a handful of the major topics that have burst into mainstream conversation in the past year. Alongside this innovation and creativity, however, has been an uptick in fraud risks for investors and clients. There have been several recent high-profile examples of fraud that should
• Social media platforms, including YouTube and Twitter, have been used to spread dozens, if not hundreds, of cryptorelated scams. • Hit shows like Squid Game on Netflix can be leveraged to defraud investors out of millions.
catch the attention of practitioners. It is also worth noting that
• People are investing millions into NFTs and the metaverse
the crypto sector has incurred nearly $2.5 billion in fines since
(virtual/augmented reality) without truly understanding the
its inception. Consider the following:
implications of doing so.
MAY | JUNE 2022
| 27
As individuals and institutions further integrate blockchain and crypto into operations, the factors that practitioners and advisors should keep in mind will only increase.
Review the details and fine print Blockchain and crypto might be relatively new topics and technologies, but that does not mean that the fundamentals for investing and due diligence are any different. Many of the fraud, scams and unethical activities that have occurred in this space are a result of investors and customers thinking that, because blockchain and crypto are new, the regular rules of risk and return do not apply. Promises of overly consistent or outsized returns, free money or promises that are too good to be true are red flags that would usually be caught but can easily attract non-crypto experts. Practitioners should always encourage clients to perform their own research and due diligence, as well as assisting by performing independent research as their own.
Have a crypto payment strategy As increasing numbers of firms integrate blockchain and crypto into core operations or seek to attract and advise clients who are doing so, the need for a defined crypto payment strategy will only become more necessary. The following questions should be asked: What type of crypto will be accepted for payment? This makes sense from an operational perspective, and it highlights (yet again) the importance of conducting due diligence on specific cryptoassets. Will the firm hold onto cryptoassets used for payment purposes or immediately convert them back to fiat? Both aspects have exposure to scams, which are discussed in more detail below. How well does the crypto technology stack interoperate with other technology tools? While most third-party service providers are ethical actors, some are not. This can expose the organization to scams and other crypto risk.
Safeguard crypto Managing the risk around crypto scams is not only a matter of understanding the specific crypto in question but also understanding what happens when crypto has been purchased or received. Much has been written about hot wallets (applications that enable real-time and web-based access to crypto holdings) and cold wallets (specialized hardware that is not as easy to access or hack since it is offline), but that misses the wider point.
28 | CPA Voice
Third-party service providers can have the appearance of
THREE THINGS
being legitimate but may be a funnel from direct investors and clients to scam artists. Granting access to crypto should be treated with the same seriousness as allowing access to bank accounts, brokerage accounts or other financial assets. No matter which option is selected, the evaluation and research performed on any third-party provider should be the same.
of overly consistent or outsized returns, 1. Promises free money or promises that are too good to be true are red flags that would usually be caught but can easily attract non-crypto experts.
Blockchain and cryptoassets have grown incredibly fast, attention of policymakers, regulators and potential clients. As
more firms integrate blockchain and crypto into 2. As core operations or seek to attract and advise clients
quickly as this has occurred, however, the risks of fraud and
who are doing so, the need for a defined crypto
other unethical activities have increased nearly as quickly.
payment strategy will only become more necessary.
continue to attract billions in investments, and garner the
Fortunately, there are several common-sense steps that can be implemented to minimize firm and client exposure to crypto scams and fraud. The marketplace will, as it always
access to crypto should be treated with 3. Granting the same seriousness as allowing access to bank
does, reward proactive market actors willing to embrace new
accounts, brokerage accounts or other financial
opportunities.
assets.
Reprinted with permission of the New Jersey Society of CPAs. njcpa.org. Dr. Sean Stein Smith, CPA, DBA, CMA, CGMA, CFE, is a professor at the City University of New York – Lehman College. He can be reached at drseansteinsmith@gmail.com. Hear more from him at the Financial Institutions Conference in August.
Financial Institutions Conference Aug. 25, 2022 | 8:30 a.m. – 4:30 p.m. 8 credits
MULTIPLE
| Virtual
The last two years have presented opportunities and challenges for the financial industry. And OSCPA has experts to help you stay on top of changes to support your growth in this niche industry. Topics we’ll cover: • Ethical implications of emerging technologies • Accounting and financial reporting updates • Ongoing impact of the pandemic See you there!
Learn more at
my.ohiocpa.com MAY | JUNE 2022
| 29
MEMBERS in motion
Melanie Gerosa
Lisa Glass
Jill Lukshin-Hoff
Tiffany McGinnis
COLUMBUS Melanie Gerosa, CPA, MBA, has been promoted to director of recruiting, and Lisa Glass, CPA, MAcc, Jill Lukshin-Hoff, CPA, MSAc, and Tiffany McGinnis, CPA, MPA, have been promoted to director of client service at Kaiser Consulting.
SPECIAL INTEREST SECTIONS Unique communities. Targeted, relevant content. Get timely, topical news, plus make valuable connections with industry professionals who share your challenges. Select your interest:
Social Security Consulting and Education More than 90% of all Social Security recipients do not maximize their benefits. There is a demand for help and guidance when faced with making decisions about Social Security. We can help you be a resource to the millions of baby boomers becoming eligible for Social Security.
Marc Kiner • 513-247-0526 mkiner@mypremierplan.com premiernssa.com
30 | CPA Voice
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Join today
ohiocpa.com/Sections or call Member Services at 614.764.2727, option 2.
LEARNING events at a glance 06/15
8:30 a.m. – 4:30 p.m.
Not-For-Profit Conference
8 credits
06/23
8:00 a.m. – 11:15 a.m.
Ohio Professional Standards and Responsibilities
3 credits
RE
06/23
8:30 a.m. – 12:00 p.m.
Real Estate & Construction Half-Day Conference
4 credits
TX
07/21
8:00 a.m. – 4:00 p.m.
Women, Wealth & Wellness Conference
7 credits
PD
08/04
12:00 p.m. – 1:00 p.m.
Town Halls 2022
1 credit
MS
08/15
8:30 a.m. – 4:30 p.m.
Financial Institution Conference
8 credits
MULTIPLE
09/23
8:30 a.m. – 4:30 p.m.
Fall CPE Day Conference
8 credits
MULTIPLE
10/19
8:30 a.m. – 4:30 p.m.
Health Care Conference
8 credits
MULTIPLE
12/13-14
8:30 a.m. – 4:30 p.m.
Mega Tax Conference
16 credits
MULTIPLE
12/20
8:30 a.m. – 4:30 p.m.
Fraud and Forensics Conference
8 credits
MULTIPLE
2022 Ohio Accounting Shows
MULTIPLE
Advisory Services Conference
Oct. 26-27 & Nov. 16-17
Sept. 21
8:30 a.m. – 4:30 p.m. | 16 credits
Fall Advance
MULTIPLE
10:30 a.m. – 3:30 p.m. | 5 credits
MULTIPLE
AICPA On-Demand: Sustainability Assurance Engagements
Personal Financial Health
On-Demand 7 credits
On-Demand 1.5 credits
Complimentary for Members
Nov. 8, 10, 15, & 18 3 credits
SK
AU
SK
COMPETENCIES Financial Accounting
Audit & Assurance
Business Management
Technology
Ethics & Professional Standards
Tax
Risk Management & Fraud
Essential Skills & Prof. Development
Talent MGMT & Human Resources
Multiple
CREDIT TYPE AC
Accounting
RE
Regulatory Ethics
BL
Business Law
AG
Accounting (Government)
BE
Behavioral Ethics
TX
Taxes
AV
Auditing (Government)
CA
Computer Software & Applications
EC
Economics
PR
Production
BM
Business Management & Organization
CM
Communications & Marketing
ST
Statistics
HR
Personnel/ Human Resources
SK
Specialized Knowledge
Information Technology
AU
Auditing
MS
Management Services
FI
Finance
PD
Personal Development
MULTIPLE
IT
Register today + find more events at
ohiocpa.com/Events22 Explore OSCPA competency framework at ohiocpa.com/CBL
MAY | JUNE 2022
| 31
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lately
on the pocast The Ohio Society of CPAs podcast “The State of Business” releases new episodes on Wednesdays, covering the latest news impacting accounting professionals. Episode title: How to master the evolving business model From the episode: “COVID has really stretched the CPA community. And as I talk to leaders, what I see more is so many companies are working for today at the cost of tomorrow,” said Sumit Mahajan, Global Chief Sales Officer at DataMatics Business Solutions, Inc.
ohiocpa.com/Podcast 32 | CPA Voice
THE OHIO SOCIETY OF CPAs 2021– 2022 BOARD OF DIRECTORS CHAIR OF THE BOARD
Lori Kaiser, CPA, MBA, CGMA Kaiser Consulting Columbus
CHAIR-ELECT
Craig Marshall, CPA Ernst & Young Plain City
PAST CHAIR
Crystal Faulker, CPA, CExP, MAFF Mountjoy Chilton Medley Cincinnati
PRESIDENT AND CEO
Scott D. Wiley, CAE The Ohio Society of CPAs Columbus
VICE CHAIR, FINANCE
Chris Igodan, Jr., CPA Nationwide Insurance Columbus
DIRECTORS Keenan Cooper, CPA Grant Thornton LLP Cincinnati
A’Shira Nelson, CPA Apple Growth Partners Cleveland
Julie Wozniak, CPA NiSource (Columbia Gas) Columbus
Michael J. Elliott, CPA Camp and Park Accounting, LLC Burton
Aaron Swiggum, CPA/PFS William Vaughan Company Maumee
Rick Fedorovich, CPA Bober Markey Fedorovich Akron
Amy Vetter, CPA, CGMA, CITP The B3 Method Institute and Drishtiq Yoga Mason
Jessie C. Wright, CPA, CGMA, CVA Schroedel, Scullin & Bestic, CPAs and Strategic Advisors Canfield
Nancy Juron, CPA Deloitte LLP Windermere, Fla.
Ellen Wisbar, CPA CBIZ Cleveland
Jon Zavislak, CPA, CGMA Thrasio Westerville
MAY | JUNE 2022
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Transforming Through Education, Advocacy, News & Connections
No matter where you are in your career or role in your organization, OSCPA has what you, your team (and maybe even your boss) need to excel. MEMBERSHIP and growing; together we transform careers, business, legislation, and lives.
LEARNING attended and connected through Town Halls and Advance to stay current on hot topics in the profession.
NEWS were delivered twice a week through Takeaways and LegUp to keep you in the loop on the ever-changing business and tax environment.
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PIPELINE to The Ohio CPA Foundation, which allowed us to create one of the largest student pipelines in the nation!
MEMBERSHIP of complimentary learning/CPE included with your membership to keep you current on the topics that matter most.
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