Winter 2023 - Florida CPA Today | Volume 39, Issue 1

RIBBON CUTTING MARKS

NEW CHAPTER IN FICPA HISTORY

Take a look at our new Orlando home on page 4.

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PRESIDENT & CEO

Shelly Weir

EDITORIAL COMMITTEE

Lynda M. Dennis, CPA, Chair

Joel M. DiCicco, CPA

David J. Hochsprung, CPA, Jonathan S. Ingber, CPA

Douglas B. Keith, CPA

Michael S. Kridel, CPA

Ryan A. Myers, CPA

Will Quilliam, CPA

FICPA STAFF

Nick Menta

Communications Manager and FCT Editor

Lindsay Cannizzaro

Graphic Designer

All articles submitted to Florida CPA Today are subject to technical review, Editorial Committee review, space availability, and editing requirements and restrictions.

Statements expressed herein are those of the identified authors and not necessarily those of the Florida Institute of Certified Public Accountants, Inc. (FICPA), nor should statements be considered endorsements of products, procedures or otherwise.

The FICPA reserves the right to reject any editorial material or paid advertising that does not meet Florida CPA Today criteria or detracts from its ethical and professional standards.

Florida CPA Today is published quarterly by the Florida Institute of Certified Public Accountants, Inc., 250 S. Orange Ave., Suite 300P, Orlando, Fla., 32801. Telephone: (850) 224-2727 or (800) 3423197. Visit our website at ficpa.org

This magazine is provided to members of the FICPA. No specific amount of your dues, either expressed or implied, is for this publication. This magazine is not available for purchase by either FICPA members or nonmembers.

For display advertising information , contact FICPA Strategic Partnership Manager Marjorie Stone at 850-521-5950 or MarjorieS@ficpa.org

© 2023 by the Florida Institute of Certified Public Accountants, Inc. All rights reserved. Reproduction in whole or part is prohibited without the express written consent of the FICPA.

FICPA opens new Downtown Orlando headquarters.

Shelly Weir (FICPA President & CEO), Buddy Dyer (Orlando Mayor), and Julian Dozier (FICPA Chair)

Photo and cover image by Clint Perkins / FICPA

FICPA’s Advocacy Takes Center Stage During Legislative Session

As we prepare for Florida’s 2023 Legislative Session, I want to begin by thanking each and every FICPA member who attended our 2023 CPA Advocacy Days in January. Virtual Advocacy Day and Hike the Hill are key events on the FICPA calendar, and it’s the relationships we cultivate each January that pay dividends throughout the year –particularly during Session.

With an eye on advocacy, I must share the bittersweet news that our former Chief External Affairs Officer, Justin Thames, completed his tenure at the FICPA on Feb. 9. As sad as we were to see him depart, we equally are proud to report he is now the the Director of State Government Relations for Tampa Electric and Peoples Gas (TECO). One of the state’s largest investor-owned utilities, Tampa Electric serves more than 800,000 customers in Hillsborough County and parts of Polk, Pasco, and Pinellas counties.

Justin was specifically recruited and selected for this role based on the work he’s done and the reputation he’s developed in his 12 years serving the FICPA. It is a testament to the strength and esteem of the FICPA brand – both in Tallahassee and throughout the state of Florida – that one of our own would be sought for such an opportunity.

In the weeks ahead, we will be working closely with our longtime lobbyist, Jennifer Green, and her team at Liberty Partners of Tallahassee to advance our goals.

As many of you know, Jennifer previously served as the Deputy Executive Director of the FICPA and has been representing the interests of the CPA profession at the Florida Capitol for 25 years.

She and her team are intimately familiar with our association, and they will be going above and beyond this spring to ensure a seamless transition. I will also be making frequent trips to Tallahassee throughout the Session to represent the FICPA and our legislative agenda.

As of this writing, the FICPA is monitoring 10 bills of importance to the CPA profession, and we are actively engaged with legislators and key stakeholders, advocating on your behalf.

We are also working with the Department of Revenue and the Florida Legislature to a draft statutory change to allow for mandatory extensions for tax filing deadlines in the immediate aftermath of national disasters like Hurricanes Ian and Nicole. The FICPA recognizes the need to allow for flexibility like this when the focus of both the taxpayer and their preparer during a natural disaster is keeping themselves and their families safe.

And we are in close contact with the Department of Business and Professional Regulation with respect to the CPE reporting changes and the introduction of the new CPE Reporting Tool set to take effect during the 2024 renewal process.

“As you’ve heard me say in the past – and will no doubt hear me say in the future – advocacy is our most important and valuable member benefit.”

SHELLY WEIR president & ceo

Beginning with the July 1, 2022, to June 30, 2024, CPE reporting period, it will be mandatory for Florida-licensed CPAs to report CPE hours using DBPR’s reporting tool. CPAs must enter the details of all completed CPE courses and upload the corresponding proof of completion documents to the Department of Business and Professional Regulation.

In a nutshell, Florida CPAs will now need to “show their work” as it relates to CPE compliance as opposed to the check the box system that has previously been in place. At renewal time in 2024, if the system indicates a CPA is not compliant with the CPE requirements, the CPA will be unable to renew their license.

You can learn more about these changes in a letter penned by Board of Accountancy Executive Director Roger Scarborough on Page 12 and

in an interview I conducted with the Executive Director on our website at FICPA.org.

To help you comply with the new requirements, the FICPA has enhanced our CPE Tracker, allowing you to combine your verified FICPA CPE and upload third-party CPE certificates. The CPE Tracker provides you with a single, signed, comprehensive transcript for all FICPA Learning, accepted by DBPR to simplify your submission process. You may also add third-party CPE, enabling you to organize, track, and store certificates to ensure you’ve met all reporting requirement totals prior to uploading to DBPR.

We understand many of you will have questions and concerns about the new reporting tool, and our Member Service Team is here to help at 850-224-2727 and MSC@ FICPA.org.

In the months ahead, we will be generating helpful tutorials to assist in the transition, and we will remain in close contact with DBPR to make sure you have the information you need to comply with the new reporting requirements.

As you’ve heard me say in the past – and will no doubt hear me say in the future – advocacy is our most important and valuable member benefit.

Rest assured, we are still working as hard as ever to represent your interests in Tallahassee. Together, with your support, we will ensure the CPA license remains – as always – protected and promoted in Florida.

FICPA Opens New Headquarters in Downtown Orlando

Every day I serve the CPA profession as the FICPA’s Board and Council Chair is a privilege, but Feb. 8, 2023, now stands out as a landmark day in the Institute’s 117-year history.

It was my distinct honor to stand alongside FICPA President & CEO Shelly Weir, Mayor Buddy Dyer, Past Chairs Kristin Bivona and Gary Fracassi, and incoming Chair Key O’Keefe as we celebrated the official opening of the FICPA’s brand-new headquarters at 250 S. Orange Ave. in Downtown Orlando.

This was a ribbon cutting more than seven years in the making, from when the FICPA’s volunteer leadership first decided to make our new home in Central Florida. I want to personally thank everyone who played a role in this process, from members of the FICPA staff to our Board and Council – past and present. The decision to sell the Institute’s long-time home in Tallahassee and begin the transition of our headquarters to Orlando was not made lightly, and I commend the leaders who took that bold step.

I would be remiss if I did not extend special recognition to the work done by our Real Estate Task Force, led by Gary Fracassi, which scouted myriad sites across the

Greater Orlando area before finding and securing our lease on the third floor of the Park Building. This 11,000-square-foot space – now home to more than 30 FICPA staff members – was chosen specifically for its proximity to member firms and other supportive organizations likewise located in the downtown area. The team at Piedmont Office Realty Trust proved wonderful partners in assisting with our move and welcoming us to the building.

After touring the new headquarters and spending time with the staff, I am encouraged by the energy and enthusiasm present within the brand-new walls. Shelly, Chief Financial Officer Kristin High, and Chief Growth and Innovation Officer Carrie Summerlin have truly assembled a best-in-class team, one brimming with new ideas and strategies about how to best serve our membership. I have the utmost confidence that this dedicated group will thrive in our new home, as they Protect, Promote, Educate, and Innovate on behalf of the CPA profession in Florida.

As excited as we are to write the next chapter in our history from our new headquarters in Orlando, I want to echo the remarks in Shelly’s column about the continued impor-

Continued on page 6

JULIAN

“This 11,000-squarefoot space – now home to more than 30 FICPA staff members – was chosen specifically for its proximity to member firms and other supportive organizations likewise located in the downtown area.”

From left to right: Kristin High, Kristin Bivona, Shelly Weir, Buddy Dyer, Gary Fracassi, Key O’Keefe, Julian Dozier, and Carrie Summerlin

From left to right: Shelly Weir, Buddy Dyer, and Julian Dozier

Board Room Photo by Ryan Lynch © 2023 Orlando Business Journal www.bizjournals.com/orlando. All rights reserved. Reprinted with permission.

Continued from page 4

tance of our advocacy efforts. To be clear, our relocation in no way represents any decreased emphasis on our work in Tallahassee. We are as committed as we’ve ever been to our work at the Florida Capitol. Advocacy is our most important member benefit, and our Governmental Affairs and Peer Review teams remain located in Tallahassee, ensuring that #CPAsCount at the state level. Operating administratively from Orlando while still maintaining a full-time, regulatory-focused presence in Tallahassee allows us to best serve our statewide membership while also remaining close to policymakers at the Capitol.

As pleased as I was to offer a welcome toast alongside Shelly, Key, Kristin, and Gary during our ribbon cutting, I am even more excited to see you at our Grand Opening Party in May! I encourage you to attend the event, meet with fellow members, connect with FICPA staff, tour the new space, and immerse yourself in the future of the FICPA. Look for more details about this celebration in the coming weeks and months.

Finally, as always, I encourage you to maintain or even increase your involvement with the FICPA. The Institute cannot thrive without dedicated and engaged members. Each of us play a role in shaping and safeguarding the future of our great profession, and your experience and perspective help inform the work the Institute’s paid staff does every day. Sign up for a committee, mentor a young CPA, or simply attend an FICPA conference and network with your fellow accounting professionals. Together, we can and will achieve great things. I look forward to working alongside you to help get us there.

FICPA Leadership and Staff

All exterior photos by Clint Perkins / FICPA

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Notice of Regular Council Meeting

FICPA OFFICIAL NOTICE

In compliance with Article XI, Section 6 of the FICPA Bylaws, be it known that a regular meeting of the FICPA Council will be held on Friday, June 16, 2023, at 8 a.m. at JW Marriott Bonnet Creek in Orlando (held in conjunction with MEGA 2023).

FICPA Welcomes New Strategic Partnership Manager Marjorie Stone

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A Florida native and Florida State University graduate, Marjorie has lived and worked in the Orlando area for more than 6 years and has grown to appreciate the diverse market and immense opportunities that Central Florida has to offer. She loves to try new restaurants, travel and enjoys spending time with the ones she loves.

WHAT I HOPE TO ACCOMPLISH AT FICPA AS THE STRATEGIC PARTNERSHIP MANAGER: I take helping others seriously and personally. Establishing strong working relationships is one of my top priorities.

Marjorie Stone is a skilled operator and a driven professional who understands the marketplace for sponsorship, partnership and strategic communication. Her experience with marketing implementation and project management fuels her desire to identify issues, define roles and pinpoint stakeholder needs, ensuring cost saving initiatives that impact overall success.

My goal is to streamline processes. I believe in efficiencies, and I want to see transparent and goal-oriented communication strategies internally with my colleagues and externally with our partners, sponsors, exhibitors, and advertisers. In my role, I plan to advance the partnership, sponsorship, exhibitor and advertiser presence that will not only increase ROI for those with whom we work but will also have a positive affect on the FICPA.

@FICPA

A problem solver with high-level organizational skills and a keen attention to detail, Marjorie believes in working smarter, not harder, increasing efficiency through streamlined processes. She has a drive to identify and leverage the

I understand that with change comes great challenges. The changes that are being made within the FICPA will propel us all to the next level.

Governor Appoints Five to Board of Accountancy

On Dec. 15, Gov. Ron DeSantis announced the reappointment of Michelle Maingot, Steven Platau, William Blend, Shireen Sackreiter and Brent Sparkman to the Florida Board of Accountancy. All are FICPA members.

Maingot is a partner of Ernst & Young LLP. She currently serves on the board of the Tampa Metropolitan Area YMCA and the Junior Achievement of Tampa Bay.

Maingot earned her bachelor’s degree in accounting from Florida State University.

Platau is a professor at the University of Tampa. He previously served on the AICPA Joint Trial Board and currently serves as a circuit court mediator certified by the Florida Supreme Court. Platau earned his bachelor’s and master’s degrees from The Ohio State University and his juris doctor from the University of Cincinnati.

Blend is a shareholder with MSL, P.A. He is a veteran of the U.S. Navy and currently serves as a member of the Florida Government Finance Officers Association, the Seminole County Chamber of Commerce and the Seminole State College Advisory Board. Blend earned his bachelor’s degree in accounting from Long Island University.

Sackreiter is the office managing director of Accenture. She is a current member of Project Management Professionals and is the recipient of the Governor’s Savings Award in 2015. Sackreiter earned her bachelor’s degree in management information systems from Florida State University.

Sparkman is a partner at Carr, Riggs, and Ingram. He is a member of the AICPA and the Association of Certified Fraud Examiners and sits on the board of Ameris Bank.

Sparkman earned his bachelor’s degree in accounting and finance from Florida State University.

These appointments are subject to confirmation by the Florida Senate.

Donna Son Retires After 34 Years of Service to the FICPA

Current and former staff, volunteer leaders and partners gathered in Tallahassee on Dec. 14, 2022, to celebrate Donna Son, Chief Operating Officer, and her more than 34 years of service to the FICPA.

Donna has been an integral part of the FICPA, starting her career in 1988 as an Accounting Supervisor. Donna demonstrated her value and received a series of promotions, becoming a Financial Manager, Con-

troller, Executive VP of Operations, CFO and COO, ensuring the organization ran smoothly through two CEO transitions and, most recently, a pandemic and a transition to virtual learning. Over the last 18 months, she has been pivotal in the FICPA’s headquarters relocation to Orlando, partnering with President & CEO Shelly Weir to transition, hire, and onboard staff in the Orlando market.

Donna has made her mark on the FICPA not only through her technical and business acumen but also through the passion she has demonstrated for the profession and the relationships she has built with volunteers, board members, members and strategic partners.

She has made innumerable contributions to the organization, using technology to increase operational efficiencies and increasing revenue growth through strategic partnerships. Her leadership has been instrumental in shepherding the refresh and redesign of the FICPA website.

Her hard work and dedication to the profession has led her to this next chapter, where we know sunsets on the beach and travel plans will outnumber the meetings on her calendar.

Left: Donna Son and Brian Machek

Top: Donna’s family – Aaron Jasin, Katie Beidel, David Beidel, Philip Beidel and Tanna Rozell

Bottom: Abby Dupree, Key O’Keefe, W.G. Spoor, Donna Son, Steve Stevens, Jeff Barbacci, Jennifer Gunter and Julian Dozier

Discussion Leaders

The FICPA is proud to announce the recipients of the 2022 Discussion Leader of the Year Awards for their outstanding contributions to the FICPA and their excellence and commitment to education.The Discussion Leaders have been session leaders for conferences, seminars, or webinars over the past year. Award recipients are determined by attendee evaluation scores.

Congratulations to the recipients of the 2022 FICPA Discussion Leader of the Year Awards:

BRUCE NUNNALLY

Bruce has more than 30 years of public accounting experience, including nine years with the international public accounting firm, Ernst & Young, LLP. Bruce is also a national instructor of accounting and auditing issues. He has presented accounting and auditing continuing education classes for a quarter of the top 30 CPA firms in the U.S. Bruce was a founding partner of Carr, Riggs & Ingram, LLC, and continues with the firm in a Partner Emeritus role.

DANIEL PORTER

Daniel has conducted and managed civil and criminal investigations for more than 25 years as a licensed private investigator, a loss prevention manager, and as an investigator and investigations manager with the State of Tennessee. He currently provides training and consulting services in the areas of fraud prevention, detection, and investigation, as well as ethics, productivity, and leadership. He is a guest lecturer at Middle Tennessee State University and the Vanderbilt University School of Law.

GARY FORSTER

Gary handles a wide variety of corporate and personal planning matters. Gary’s corporate work, with some of the most prominent companies and entrepreneurs in Florida and abroad, led him to expand his practice fifteen years ago. Gary writes and lectures nationally to state bar and CPA groups on the topics of asset protection, international tax and corporate law.

LYNDA M. DENNIS

Lynda received her PhD in Public Affairs, her master’s in Public Administration from the University of Central Florida and her undergraduate degree in accounting and finance from the University of West Florida. Lynda actively participates in committee and other volunteer work for the AICPA and FICPA and is a frequent speaker at governmental and not-for-profit accounting conferences.

LISA

PARKER

Lisa is a senior project manager with the Governmental Accounting Standards Board (GASB). Prior to joining the GASB in 2008, Lisa worked for Runyon Kersteen Ouellette CPAs for 10 years, the town of Old Orchard Beach, Maine, as finance director and interim town manager for two years, and the city of Saco, Maine, as finance director for eight years. She is a member of the Association of Governmental Accountants, the AICPA, and the Maine Society of Certified Public Accountants, where she served as president.

KEY POINTS ABOUT THE REPORTING TOOL

The tool allows reporting of all types of credit – traditional CPE, participation in a college course, or instructor credit for teaching CPE or college courses.

A licensee can input courses in multiple sessions or all at once.

A licensee can input one course or multiple courses in a session.

A licensee can edit, add or delete information in the log.

After inputting a course or multiple courses, the licensee uploads proof of completion.

A licensee can upload one document or multiple documents at the end of an input session.

A PDF must be legible. A maximum of two certificates per PDF page.

A PDF document may be one page or multiple pages subject to size limitations.

Upload size limitations: 10MB per file, 50MB per session.

Upon completion of a session of inputting course information and uploading proof of completion, an automatic confirmation email will be sent to the licensee.

These email confirmations are cumulative, showing all courses inputted during the re-establishment period.

The confirmation will include a section for attachments, listing the documents uploaded using the file name(s) assigned by the licensee. This section of the confirmation is not cumulative and will only show the document(s) uploaded in the last session.

View My Continuing Education is a screen that shows the number and category of CPE hours reported for a given renewal period. It indicates compliance or a lack of compliance with the requirements. It is for viewing only; you cannot edit information from this screen.

It may take up to 24 hours after input for the View My Continuing Education to reflect courses added to the system.

The New CPE Reporting Tool

ROGER SCARBOROUGH Executive Director, Florida Board of Accountancy

The Division of Certified Public Accounting has announced the implementation of a new CPE reporting tool for our licensees. A CPA can locate the tool within their DBPR Online Service account. Beginning with the July 1, 2022, to June 30, 2024, CPE reporting period, use of this tool is mandatory for Florida-licensed CPAs. With this reporting tool, a CPA will input details about the CPE courses completed and upload the corresponding proof of completion. At renewal time in 2024, if this system indicates a CPA is not compliant with the CPE requirements, the CPA will be unable to renew their license.

[Note: The 2023 renewal process remains unchanged. The reporting tool is not functional for licenses expiring Dec. 31, 2023. If your license expires Dec. 31, 2023, do not attempt to enter course information prior to your 2023 renewal.]

We decided to undertake this challenge because for several years the CPE audit results showed compliance in the 80% to 90% range, with the most recent audit results falling below 80%. Section 455.217 F.S. requires a 95% compliance rate or a system of determining compliance prior to license renewal. Noncompliance by a CPA who is selected for audit results in a DBPR investi-

gation, a hearing before a probable cause panel, another hearing by the Board to determine discipline, and the Division collecting fines and monitoring future requirements of discipline. All of these steps are time consuming and expensive.

Other states are implementing similar reporting measures. With the implementation of this reporting tool, our goal is to increase compliance dramatically while at the same time lowering expenses. I am hopeful that future versions of the reporting tool will allow a transfer of information from other tracking systems.

The Board strongly encourages Florida CPAs with licenses expiring Dec. 31, 2024, to input and upload course information as they complete it. Do not wait to input and upload all of your information at renewal time. Your re-establishment period dates for completing CPE courses remain the same: July 1, 2022, to June 30, 2024. At the end of the re-establishment period, a CPA has until July 31, 2024, to input the details and upload proof of completion into the reporting tool.

If a licensee fails to complete the required courses by June 30, 2024, and upload them before July 31, 2024, they have to complete and upload additional CPE hours by the extension deadline to qualify.

Please remember with this change you have to complete a course, obtain the proof of completion, and upload it – all before the deadline. You are encouraged to communicate with your CPE provider about their timeframes for providing certificates of completion so that you can obtain it and upload it timely.

CPE RECIPROCITY

If you are a nonresident Florida licensee and licensed in another state, I encourage you to read Instructions for Nonresident Licensees1 at the URL below.

ADDITIONAL RESOURCES

For an overview, I encourage you to check out the CPE Reporting2 section of our website, MyFloridaLicense.com.

Within the Online Services portal, you can also review the Instructions for CPAs,3 which includes screen shots and detailed instructions.

The CPA Division has set up an email address to manage questions. After reading our materials, if you have questions, please email cpa.reportingtool@myfloridalicense.com.

With the help of the FICPA, we plan to produce a tutorial video. We will post links to the video on our website and introduce it in a future newsletter. I anticipate the FICPA will do the same.

I suggest firms consider designating one CPA as a “knowledge champion,” who may act as a resource for others on this topic.

I want to thank the FICPA, which has agreed to be another resource for the profession and to help us answer questions and identify repetitive topics we can address in future email notices or the newsletter.

We will continue to communicate on this topic. We encourage use of the reporting tool by the profession to avoid problems during the 2024 renewal. Please familiarize yourself with the tool and make it a practice to input courses and upload proof of completion as you receive it.

(1) www.myfloridalicense.com/dbpr/cpa/ documents/cpeoutofstateinstructions.pdf

(2) www.myfloridalicense.com/DBPR/ certified-public-accounting/cpe-reporting/

(3) www.myfloridalicense.com/dbpr/cpa/ documents/cpeinstateinstructions.pdf

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CPA Evolution and the Industry

Every few years, the American Institute of CPAs (AICPA) conducts what it calls a “Practice Analysis” to determine the reliability and relevance of the CPA Exam to the knowledge and skills necessary for newly licensed CPAs, identified as those in practice less than two years. This type of analysis is necessary to keep the CPA Exam relevant to the ever-changing role of the CPA. The most recent practice analysis, conducted in 2021, focused on aligning the CPA Exam to the CPA Evolution licensure model that had been proposed through a joint effort of the AICPA and the National Association of State Boards of Accounting (NASBA).

This new model will likewise create a new CPA Exam, comprised of three

Core sections and one Discipline section. The core exams will test competency in accounting, auditing, and tax, while placing a specific emphasis on technology. Then, each candidate will choose a discipline in which to demonstrate deeper skills and knowledge. Candidates will choose from Tax Compliance and Planning (TCP), Business Analysis and Reporting (BAR) and Information Systems and Controls (ISC). A discipline selected for testing does not mean the CPA is limited to that practice area. Regardless of the discipline, the result is a single CPA license, with rights and privileges consistent with any other CPA.

FOR CPA EXAM CANDIDATES

For current CPA Exam candidates, this upcoming exam change is the most significant since the exam went computer-based in 2004. If candidates

are in the process of taking their CPA Exams and have not finished by Dec. 15, 2023, they will be faced with completing their exams under the exam structure that takes effect as of Jan. 10, 2024. There is a transition plan in place, so candidates won’t lose credit for sections already passed. The chart on the opposite page shows how the current sections map to the new exam and how exam credit will be granted.

While there is still plenty of time to apply and sit before the new Evolution model launches, it’s important that candidates understand the transition and plan accordingly. Also, with BEC being removed from the exam, candidates should take note that the Written Communication questions will also be removed from the exam, which may influence a decision on when to sit for the BEC exam. Visit Gleim’s blog1 on the latest news related to CPA Evolution for all the details.

FOR EDUCATORS

The AICPA has created a resource for faculty called the CPA Evolution Model Curriculum.2 This model curriculum will assist faculty who want to prepare their students to become CPAs. It aligns with the CPA Evolution initiative and comprises two main

VALERIE WENDT, CPA Product Manager, Gleim CPA Review

components: modules, topics, and learning objectives and examples of course offerings.

In keeping with the evolution of the profession and with the new Exam on the way, course curriculums should be reviewed and updated. Many universities and colleges are well prepared to provide course coverage to support this new Exam; that said, there are many institutions looking for ways to amend their curriculum. Gleim Exam Review has been delivering webinars on

topics that will assist faculty in modifying their curriculum. The sessions cover which data analytics tools are best suited for the classroom, how to integrate data analytics into your accounting curriculum and how to design a data analytics course. Visit Gleim’s webinar archive to view these webinars and other topics.

FOR ACCOUNTING FIRMS

The recent release of the CPA Evolution Exposure Draft is a culmination of research that started back in 2019, when the AICPA released a research report4 that proved alarming for the accounting profession. According to the report, the hiring of new accounting graduates declined 11% since the previous trends report in 2016, with the number having fallen a whopping 30% across the previous two reports. Separately, non-accounting hires in public accounting firms increased by 11 percentage points to nearly a third of total staff. This trend reflects the evolution of the accounting profession, which requires firms to rely heavily on technology and data analysis. The narrative gleaned from these findings was that accounting

curricula and the CPA Exam were behind the times and the needs of the industry.

The AICPA and the NASBA responded with a “gap analysis”5 to identify areas of increasing importance to the profession; these areas include data analytics and IT audit, cybersecurity, IT governance and systems, and organization control engagements. It was this gap analysis that helped formulate the model curriculum for colleges and universities.

Once CPA Evolution takes effect, accounting graduates should be more prepared to meet the needs of our rapidly evolving industry.

(1) www.gleim.com/cpa-review/blog/cpa-examnews/

(2) www.thiswaytocpa.com/program/modelCPAcurriculum/

(3) www.gleim.com/cpa-review/webinar-archive/

(4) us.aicpa.org/interestareas/accountingeducation/newsandpublications/aicpa-trends-report/

(5) evolutionofcpa.org/Documents/Accounting%20 Program%20Curriculum%20Gap%20Analysis%20 Report%203.15.2021.pdf

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Information You Need is Just a Few Keystrokes Away at FloridaRevenue.com

BARRY RAY FLORIDA DEPARTMENT OF REVENUE

The Florida Department of Revenue makes it easy to obtain information and maintain compliance with the state’s tax and child support laws. Whether visitors need information about child support, property tax, sales and use tax, or any of the more than 30 other taxes and fees the Department administers, they can easily find information at floridarevenue.com

The Department has created several “self-service” webpages where taxpayers and their representatives can quickly address their concerns.

Here are the most popular:

ACCOUNT REGISTRATION

Businesses may be required to collect, accrue, and remit taxes or fees if they engage in activities associated with a tax or fee in Florida. Instructions for registering an account with the Department are available at floridarevenue.com/taxes/registration

FILING AND PAYING TAXES

Visit floridarevenue.com/taxes/filepay to access online forms for filing and paying many Florida taxes, fees, and remittances.

DUE DATE REMINDERS

Taxpayers who file sales and use tax or reemployment tax returns can subscribe to receive email reminders for upcoming due dates. To sign up, visit floridarevenue.com/dor/subscribe

PRINTING ANNUAL RESALE CERTIFICATES

Copies of annual resale certificates are available through the Department’s file and pay webpages for sales and use tax and communications services tax. To print a copy of your resale certificate, visit floridarevenue. com/taxes/printcertificate and select the applicable “Print Annual Resale Certificate” button.

REEMPLOYMENT TAX RATE

The Department registers employers, collects reemployment tax and wage reports and assigns tax rates. Visit floridarevenue.com/taxes/rt for information about reemployment tax, including how employers can obtain their specific rates.

TAX INFORMATION PUBLICATIONS

Tax Information Publications (TIPs) are reference documents for a variety of tax issues that don’t necessarily apply to all taxpayers. Search topics by category at floridarevenue.com/ taxes/tips. To subscribe to receive future TIPs via email, visit floridarevenue.com/dor/subscribe.

TUTORIALS

Whether you are starting a business, have an existing business or provide CPA services for a business, the Department wants you to have the information and resources you need to be successful. Visit the Taxpayer Education webpage at floridarevenue.com/taxes/education to access new-business information, tax tutorials and brochures.

TAX INCENTIVES

Florida offers tax credits, refunds, and other incentives to promote business development and job creation within the state. You’ll find a listing of available tax incentives by tax type at floridarevenue.com/taxes/incentives, plus instructions and application forms.

UPDATING ACCOUNT INFORMATION

To request a change of business name, address, or account status, simply complete the form at floridarevenue. com/taxes/updateaccount.

HAVE A QUESTION?

Do you have a question about taxes the Department administers? Visit floridarevenue.com/faq to search our database of frequently asked questions or click the “Ask a Tax Question” link if you can’t find an answer to your question. A representative will follow up with you.

This is a sampling of the self-service pages on the Department’s website; many others are on the “eServices for Taxes, Fees and Other State Remittances” webpage at floridarevenue.com/taxes/ eservices

If you aren’t able to find the information you need online, you can always contact a customer service representative for assistance. Go to floridarevenue.com/ dor/contact to find the right contact information for your concern.

EMERGING TAX TECHNOLOGIES

Artificial Intelligence Is Here

For many years CPAs have been using technology including various providers to prepare tax returns and research tax positions. Per the Journal of Accountancy,1 common tax preparation providers include:

UltraTax CS, 20%, down from 21.6% in 2021; (Thomson Reuters )

Drake Tax, 17.1%, about the same as last year;

Lacerte, 13.3%, down from 14.6% in 2021; (Intuit)

ProSeries, 12.8%, up from 11.4% in 2021; (Intuit)

CCH Axcess Tax, 9.1%, the same as in 2021; (Wolters Kluwer)

CCH ProSystem fx, 8.8%, down from 9.2% last year (Wolters Kluwer); and

ATX, 6.5%, up from 5.5% in 2021. (Wolters Kluwer)

The remaining six products (GoSystem Tax RS, Intuit ProConnect Tax Online, TaxAct, TaxSlayer Pro, TaxWise, and TurboTax) together accounted for 11.1% of responses, and another 1.3% of respondents wrote in an entry. For relative usage of all 13 products and more background on the seven major products, such as available packages and their basic features, see 2022 Tax Software Survey: Shares of Respondents and Product and Company Information.2 Thomson Reuters Checkpoint, CCH research platforms, Bloomberg

BNA tax, Westlaw, Lexis Nexis, and others provide automated access to the primary sources of tax law, including Internal Revenue Code, the Regulations, and court cases. These resources also provide secondary sources that can assist CPAs and other tax professionals in better understanding the finer details of the tax law. Cornell Law’s website3 offers free access to the primary but not the editorial sources of tax law. Such research tools revolutionized the tax industry in the 1970s and 1980s when tax preparation and legal tax research moved from an analog to digital era.

CPAs use some or all of these research tools to prepare complicated tax returns, defend tax positions already taken, and plan for future tax minimization. Such research can be time-consuming and, with a shortage of professionals in the field and busy season traffic, inefficient – or worse, ineffective. However, tax artificial intelligence software that focuses on legal research is starting to become available. One unique emerging software is by Blue J.

Blue J software consolidates the primary sources of tax law by topic – like employee vs. independent contractor – and reduces the critical factors to a questionnaire format. The questionnaires are dynamic and sensitive to the actual situation because they prompt the user with follow-up questions depending on how other questions are answered. Based on of all this compiled data from the questions answered, Blue J uses a machine learning algorithm to predict what an outcome would be, given a specific set of facts. At the time of this article, Blue J is the only

company that provides such a software that uses artificial intelligence to assist in these tax tasks.

Practitioners can stress test the impact of each factor on the outcome by changing their answers to specific questions. Here are the kinds of facts and circumstances type considerations in the tax law where this AI software may be considered helpful:

 § 1031 Exchange: Held for Productive Use or Investment

§ 6662 Penalty: Reasonable Cause and Good Faith

All-Events Test for Income and Expenses

Assigned Income from Assets or Business

Assigned Income from Services

Constructive Receipt of Income

Continuity of Business Enterprise

De Facto Partnerships

Debt vs. Equity

Deductibility of Trade or Business Expenses

Economic Substance

Innocent Spouse Relief

Insurance Arrangement

Nonresident Trade or Business

Real Estate – Dealer vs. Investor in Real Estate

Step Transaction Doctrine

§ 162 Trade or Business

Trust Fund Recovery Penalty

Unrelated Business Income Tax

U.S. Residency

Worker Classification – Independent Contractor vs. Employee

NATE WADLINGER, JD, LLM, CPA VALRIE CHAMBERS, PHD, CPA

Further, Blue J has expanded recently to include tools to easily diagram entities and relationships involved in a tax scenario. It has also added research “folios” that compile statute and case references to go along with your analysis, giving you a set of tools to approach tax research in a completely new way.

As promising as this software looks to be, there are two key drawbacks.

First, because the software is so new, there are many tax issues that have not yet been considered. Second, there is, currently, a lack of competition; there are no other tools out there that give this unique insight into what factors matter or predict with data-driven accuracy how the courts will rule in a given situation. With these factors in mind, Blue J should be a supplement and not yet a replacement to the major technology mentioned at the beginning of this article. Using Blue J in tandem with seasoned tax software will give tax professionals an expanded toolbox as we deal with regular tax issues.

Finally, tax software companies are venturing more into the tax planning and advising space. For example, Intuit just launched its Intuit Tax Adviser (ITA) for tax professionals to deliver tax advisory services. Tax advising is a growing and supported field and merges with the personal financial planning field, which will be tested on the tax specialty section of CPA Evolution exam. Software like this helps create personalized federal (but not state) tax strategies and estimates savings. Combined with firm fees, the software estimates return on investment for different tax strategies and can be used in conjunction with value-added billing. Sample tax strategies include retirement plan contributions, income and deduction timing, income shifting among entities and states, charitable contributions, tax credits, higher education, and health and wellness. The drawbacks Intuit’s software is that it only works with Lacerte and ProConnect software.

Armed with advanced tax tools, CPAs can provide better advice

to their clients, faster, and deliver more confident and more professional service. Beyond mentioning a software that is personally very helpful in my tax practice, this also provides the direction our profession is going in terms of technology. More technology will be on the rise using artificial intelligence and machine learning to help us make decisions. And with the shift from the digital era to the computational era, it is important as CPAs we keep up with this revolutionary technology.

Nate Wadlinger is a Lecturer at the University of Central Florida and has served on the FICPA’s Federal Tax, Accounting Careers and Education, and UF, FSU, and USF Accounting Conference committees.

Valrie Chambers is a member of the FICPA Board of Directors, a Past Chair of the M.E. Rinker, Sr. Institute of Tax and Accountancy, and an Associate Professor at Stetson University.

(1) www.journalofaccountancy.com/issues/2022/aug/2022-tax-software-survey.html

(2) www.journalofaccountancy.com/ issues/2022/aug/2022-tax-software-survey-shares-respondents-product-company-information.html

(3) www.law.cornell.edu/uscode/text/26

MARKETPLACE INSURANCE AND THE PREMIUM TAX CREDIT

KEITH JOHNSON, CPA

As the 2023 tax season gets underway, our attention turns to late nights preparing myriad returns, living on caffeine, and dealing with clients of all forms. Many of these returns will be from clients who have Marketplace Health Insurance. Since 2013, tax season is a moment of reckoning for those who bought insurance on the Marketplace using government subsidies and who await to find out if they will be required to pay back erroneously used Premium Tax Credits (PTC). As both a Licensed 215 agent and CPA, I work at both ends of the issue and walk a fine line for clients in estimating income and preparing their Form 8962 as part of their 1040.

In an inflationary world where health insurance premiums seem to increase substantially each year, the PTC or Advanced Premium Tax Credit (APTC) is used by individuals or families to obtain health insurance that otherwise may cause financial hardship. From Nov. 1 through roughly Dec. 15 – although dates have varied in recent years – those interested in obtaining Marketplace insurance go to www.healthcare.gov; set up an online account; qualify for PTC based on location, family size and income; select a preferred plan; and set up premium payments. However, it is important for individuals to have competent help in selecting their plans and for CPAs to prepare complete returns, as the IRS is the ultimate enforcer of the law.

As practitioners, it’s always incumbent that we have a working knowledge of the Affordable Care Act (ACA).

less than 400% of the Federal Poverty Line (FPL) based on their household size as determined by their filing status and dependents, they qualify for a PTC. For tax year 2022, the PTC is based on income caps ranging from zero to 8.5%. For the 2023 tax year, those amounts increase to 1.92% to 9.12% respectively. This represents the maximum amount the taxpayer is required to pay for Marketplace insurance as a percentage of their AGI.

Percentages are then compared to the taxpayer’s proposed income relative to the FPL. The lower the income relative to the FPL, the lower the maximum premium percentage relative to AGI.

Once the PTC is estimated through the Marketplace application and a plan is purchased, it is converted to an APTC as the taxpayer is not awarded the credit throughout the year to offset premiums, much like the Advanced Child Tax Credit for the 2021 tax year.

The PTC can only be awarded to Single, Head of Household, or Married Filing Joint (MFJ) filers. It is not allowable for those filing Married Filing Separately (MFS). This is an important consideration in tax planning for couples who choose to file MFS. This question is explicitly asked during the application process and the applicant must affirm.

Even for MFJ filers, both spouses’ incomes are considered in calculating the APTC. For couples who may have one spouse covered by an employer plan while the other is not due to affordability or logistical issues, applying for APTC for the uninsured spouse may result in reduced credit due to the spouse’s higher income. However, if the premiums exceed the maximum 9.12% of income threshold, this requirement may be relaxed.

Enforcement of the ACA is represented by a Form 1095-A issued to each Marketplace customer from the government as part of their usual flood of tax forms in January and February. This form contains the premium of the plan selected, the premium cost of the second lowest cost silver plan for the taxpayer’s area and the actual APTC awarded by month.

Continued on page 22

“I have a client (from a family of five) who used an unscrupulous agent who grossly underestimated their income; since their income was well above the 400% FPL limit, they are on the hook for a repayment of $18,000. Bad actors like these give reputable agents a bad name.”

Continued from page 21

Next, practitioner must receive the 1095-A and enter it into the tax software which will convert it into a Form 8962 – the 1095-A and 8962 look exactly alike – which is then filed as part of the 1040. Repayments of APTC are shown on Line 23 on Page 2 of the 1040 as part of Other Taxes from Schedule 2. Additional PTCs are shown on Line 31 as part of Schedule 3, Line 15.

ST. DENIS & DAVEY, P.A., ATTORNEYS AT LAW

the 400% FPL limit, they are on the hook for a repayment of $18,000. Bad actors like these give reputable agents a bad name.

It is important to note that, due to the American Rescue Act, all repayments were suspended for the 2020 tax year only. This is important for filers catching up on returns.

Reclaiming Justice

The taxpayer’s actual AGI is compared to their proposed AGI when they first applied for the plan about 18 months prior. The proper amount of allowed PTC is calculated and compared to the APTC awarded. If the estimated income exceeds actual income, then more APTC should have been used and the taxpayer is due an additional PTC as part of their payments. However, if the estimated income is less than the actual income, then some or all the APTC must be repaid.

How much is repaid can be capped based on the taxpayer’s AGI relation to the Federal Poverty Line. If the taxpayer is below 100% of the FPL, there is no repayment of the APTC. However, if actual AGI exceeds 400% of the FPL, then there is no cap on how much can be repaid. I have a client (from a family of five) who used an unscrupulous agent who grossly underestimated their income; since their income was well above

Focusing on legal malpractice and accounting malpractice statewide, St. Denis & Davey, P.A., Attorneys are led by Super Lawyers honoree Donald W. St. Denis and Rising Stars honoree Brian W. Davey. For St. Denis and Davey, finding justice for clients who have been let down in the past is the ultimate gratification.

“Clients come to us jaded about the legal process.” St. Denis says. “When they see how hard we work and how hard our experts work, they’re very thankful to see that the legal system can ultimately work for them.”

When working with clients who are on the Marketplace, it is important to advise them to work with a reputable agent to properly estimate their income, so they don’t get caught short when the tax return is filed. Repayments for those filers unprepared can have severe consequences.

It’s also vital to remind clients not to blow off the 1095-A when it comes in the mail. I have at least a dozen clients like each year who come to me to prepare returns; either the return is not accepted when e-filing or its processing is halted because of the lack of an 8962. When I question the client as to why their return is not filed, they often respond, that they “didn’t see the form.” More likely, since it’s not a W-2 or 1099, they threw it away or didn’t store it with their other documents. I have to tell them either to get it or create a log-in on the Marketplace site. Please advise clients that the 1095-A document and 8962 are essential parts of their 1040 and must be included.

LEGAL MALPRACTICE

Only through intense diligence does the team of five attorneys tackle malpractice claims that arise from personal injury, real estate and accounting cases, plus many more areas.

“This sort of law is very document-intensive and cost-intensive. We’re willing to put the time and resources to take it all the way through,” Davey says.

www.sdtriallaw.com

1300 Riverplace Blvd., Suite 401 Jacksonville, FL 32207

1300 Riverplace Blvd., Suite 401 Jacksonville, FL 32207

PH: (904) 396-1996 • FX: (904) 396-1991

1395 Brickell Avenue, Suite 800 Miami, FL 33131

10150 Highland Manor Drive Suite 200 Tampa, FL 33610

*Available for consultation at: 301 Clematis St., Suite 300 West Palm Beach, FL 33401

1514 W. 23rd Street, Panama City, FL 32405

PH: (561) 832-5991 • FX: (561) 832-5985

Toll free 866-542-1996

*Available for consultation at: 301 Clematis Street, Suite 300 West Palm Beach, FL 33401

Toll Free 866.542.1996

Preparing 1040’s with the 8962 PTC is not hard, but the practitioner must understand what goes into the preparation so they can properly advise clients on their health insurance. While most CPAs can’t sell health insurance, they can bring value to the client by advising them on the most tax-effective sweet spot in premium payments.

Keith Johnson, CPA, is Principal of Keith E. Johnson CPA PA in Jacksonville. He has been a member of the FICPA’s Federal Tax Committee for nearly 20 years and has written numerous articles on taxation for Florida CPA Today. He lectures frequently for the FICPA at the Cannabis and South Florida Accounting Conferences.

Left to right: Brian W. sdtriallaw.com

Another Complex Tax Season Ahead? Let Paychex Help Simplify It.

Another Complex Tax Season Ahead? Let Paychex Help Simplify It.

Keeping informed of tax and regulatory changes during tax season is critical and time-consuming. Paychex has the resources and tools to help you feel prepared and ready to tackle it all.

Accountant Knowledge Center (AKC)

Keeping informed of tax and regulatory changes during tax season is critical and time-consuming. Paychex has the resources and tools to help you feel prepared and ready to tackle it all.

Accountant Knowledge Center (AKC)

Developed to help you stay up to date on information vital to tax season and beyond. Bookmark and check this page frequently to answer your key business questions, increase productivity, and enhance your client relationships.

Registered users have free access to valuable resources, like:

Developed to help you stay up to date on information vital to tax season and beyond. Bookmark and check this page frequently to answer your key business questions, increase productivity, and enhance your client relationships.

• Online U.S. Master Tax Guide®, the authoritative tax resource

• State taxability matrices

Registered users have free access to valuable resources, like:

• Online U.S. Master Tax Guide®, the authoritative tax resource

• Sales and use tax rate changes chart

• Sales and use tax rate changes chart

• Payroll state and local withholding rules, forms, and tools

• Payroll state and local withholding rules, forms, and tools

• State taxability matrices

• Fe deral and state employment law comparison

• Online self-study CPE courses

• Fe deral and state employment law comparison

• Fe deral and state forms library and more

• Online self-study CPE courses

• Fe deral and state forms library and more

We’ve also added a new “Monthly Spotlight” section, where you’ll find links to information on current hot topics impacting your industry.

We’ve also added a new “Monthly Spotlight” section, where you’ll find links to information on current hot topics impacting your industry.

Find out

(877) 534-4198 | FICPA@paychex.com

Paychex is proud to be the preferred provider of HR, payroll, and retirement services for the FICPA’s members.

Are you an Accountant or a Fiscal Coach? Technology is changing the profession.

DAVID BERGSTEIN, CPA

Those who have read this column in this past know that I like to expand – or at least tweak – the traditional definition of accounting.

To me, accounting is a process of recording, sorting, and summarizing data to permit informed judgments by the end users. In 2023, these processes can be automated, with informed judgments now being aided by artificial intelligence. Of course, the CPA is still the only one allowed to perform the attest function.

With technology on our side, the opportunity to do more than simply report the results is greater than ever. That’s why firms are offering a plethora of professional services that use the real-time information on hand to increasingly look forward. As part of this ongoing shift, I believe more large firms will divest their audit staff. There is no way to be independent and support the capital market if you are offering a smorgasbord of services such as wealth management, advisory, merger and acquisition, human resources and more.

CPAs now have the opportunity to become the go-to source for every business that needs direction, advice and fiscal help in becoming more liquid, solvent and profitable.

We have studied the processes and implemented them in our offices, acquiring the financial information in an automated and digital fashion. We should be taking this knowledge to the next level by setting up our customers and prospects with systems that capture the information and return results in real-time dashboards that provide direction. We provide the guidance as fractional CFOs or fractional accountants of all levels. The human factor will always be there, as we have the knowledge, skills and analytical ability to communicate the results and strategic directions to customers. Our goal is to truly become the “Trusted Advisor,” providing value to the people we serve – not just compliance.

This in turn leads to different models of billing, such as Ron Baker’s “subscription billing model.” Check out the new book entitled “TIME’S UP!” by Paul Dunn and Ron Baker. It has some

great suggestions as to what to do to stay relevant and succeed in our new world.

I believe that the profession will grow as we create more value with the information and data we gather and help our customers achieve their goals. We need to work with them to discover why they went into business and what they want to achieve.

Behind the scenes, our state societies are doing important advocacy work that all too often goes unrecognized. The FICPA is a champion for CPAs within the state, helping to protect and promote the license through its continued advocacy. It’s our continued participation that ensures CPAs count.

STRONGER TOGETHER

2022 Elections: CPA/PAC Candidates for the Win!

Did you know?

Each Legislative Session, our Advocacy Team’s success depends on the CPA profession’s relationship with lawmakers. During the 2022 Session, our team:

 Protected the Board of Accountancy’s ability to determine good moral character for licensure

 Minimized unintended consequences the Department of Revenue’s new audit requirements could have had

 Ensured any changes to condo laws were consistent with professional standards

 Ensured CPA firms that contract with the state are able to compete with non-CPA firms

The Florida CPA/PAC is proud to report that in the Nov. 8 General Election, 97 percent of Florida CPA/PAC-supported candidates – including CPA lawmakers Rep. Mike Caruso, Sen. Joe Gruters and Rep. Cyndi Stevenson – were victorious in their races!

With redistricting unfolding during an election year, the 2022 Election Cycle proved to be particularly challenging. But the CPA profession continues to thrive in Florida, due in no small part to the commitment of the member firms that came together in supporting this year’s Top 250 fundraising campaign.

We recognize and applaud the firms participating in this annual campaign for their steadfast commitment to our advocacy efforts. Firm support, combined with

97%

Democratic Candidates

11 Supported / 10 Elected (90% Success)

Republican Candidates

41 Supported / 41 Elected (100% Success)

individual contributions, strengthens our position in the political landscape.

Each year, generous contributions from all FICPA members make the work of the Florida CPA/PAC possible. And although the 2022 Election Cycle is behind us, candidates are already raising funds for the 2024 Election Year.

We need your help to continue electing pro-CPA, pro-business candidates to the Florida Cabinet and Legislature – and educating elected officials about why our profession matters.

Thank you again to all the individuals and firms that support the Florida CPA/PAC’s efforts.

JOIN THE PAC

ficpa.org/paccontribute

Democratic Candidates

8 Supported / 7 Elected (87% Success)

Republican Candidates

15 Supported / 15 Elected (100% Success)

Platinum Club ($5,000 or more contribution)

KAUFMAN, ROSSIN & CO.

Blain Heckman Miami

Gold Club ($2,000 or more contribution)

CHASTANG & PARTNERS, LLC

Lawrence J. Chastang Orlando

THOMAS HOWELL FERGUSON, PA

Jeffrey Barbacci

Tallahassee

Silver Club ($1,000 or more contribution)

BASHOR & LEGENDRE, LLP

Percy J. Legendre III

Tampa

SALTMARSH, CLEAVELAND & GUND

Lee Bell Tampa

CAVANAUGH & CO, LLP

Michael R. Pender Jr. Sarasota

SPOOR BUNCH

FRANZ W.G. Spoor St. Petersburg

STONE, PARKER & COMPANY, CPA, PA

Laura Violante, Justin Callow, Marianne Grabowski

Port Richey

Bronze Club ($500 or more contribution)

CARROLL AND COMPANY, CPAS

Abby F. Dupree

Tallahassee

MBAF, LLP

Antonio L. Argiz Miami

GELLER RAGANS

Kristin A. Bivona

Orlando

INDELIBLE BUSINESS SOLUTIONS

Joshua Hay Jacksonville

TUSCAN & COMPANY, PA

Jeffrey M. Tuscan Fort Myers

LIBERTY PARTNERS OF TALLAHASSEE

Jennifer G. Green Fort Myers

WATSON RICE

Ronald Thompkins Aventura

THE HURST COMPANY, CPAS, PA

W. Henry “Hank” Hurst Jr.

Amelia Island

2022 CPA/PAC Individual Contributors

The Florida CPA/PA recognizes and thanks these FICPA members for their individual contributions. Their support helps make it possible for the PAC to engage in elections for pro-CPA candidates running for the Florida Legislature each election year.

Most importantly, because of their commitment to the profession, these supporters helped ensure the PAC had the resources needed to help re-elect the three CPAs currently serving in the Legislature.

Again, we thank these members for their investment in the PAC’s success.

TRENDSETTER/ PACESETTER

Ignacio J. Abella

Hector E. Aguililla

Aribel Aguirre-Beck

Carshena T. Allison

Domingo A. Alvarez

Ashley Andren

Temidayo O. Apena

Yvette N. Aubin

Jeffrey E. Barbacci

David G. Barbeito

Tommye E. Barie

Michael E. Batts

Donald R. Beaudet

Glenn A. Bedonie

Sheldon F. Bernau

Laurence R. Bernstein

John I. Bishop Jr.

Kristin A. Bivona

Derek Blakeslee

Donna M. Bloomer

Kathleen A. Bordeleau

John L. Brantley

Michael S. Brault

Rudolph Bright

Jeffrey S. Brown

Paul N. Brown

Frederick C. Brummer

Justin D. Callow

Ronit Canet

Dalia Cantor

Vincent Carrodeguas

Dr Valrie Chambers

Yvonne M. Clayborne

Reynolds J. Cochrane

Lena G. Combs

David A. Cumberland

Kenneth M. Daniels

Katherine A. DeFilippo

Lydia C. Desnoyers

Richard A. Donner

David A. Dorsey

Julian D. Dozier

Eduardo Duarte

Kenneth O. Dudley

James K. Duerr

Hewitt J. Dupont

Abigail F. Dupree

Thomas V. Durkee

Kimberly V. Dyson

Margaret G. Edmiston

Hilary A. Eisbrenner

Kathryn L. Ennis

Joseph A. Epstein

Mark A. Escoffery

Scott D. Evaul

Delia F. Finnerty

Casey A. Fletcher

Sylvia L. Fletcher

Gary A. Fracassi

Steven E. Fuller

Luigi J. Fuoco

Stephanie C. Gainey

Dennis K. Gallant

Elizabeth Garrido

Arlen S. Gay

Garrett W. Gleim

Glenn H. Gopman

Marianne E. Grabowski

Anthony L. Gregory

Daniel B. Grossman

Mary G. Gullotto Pulcini

Jennifer B. Gunter

C Michael Halfast

James A. Halleran

Lindsey C. Hardee

Taylor T. Harmon

Allison J. Harrell

Harry C. Harrell

Daniel Henn

Luis F. Hernandez

Kevin J. Herzberg

Rhonda L. Hinds

Paulette M. Holder

Kathryn K. Horton

Christopher M. Howell

William H. Hurst Jr.

Jonathan S. Ingber

Spencer A. Ingram

Barbara J. Jagusztyn

Keith A. Jowers II

Timothy D. Kane

Martin Kaye

Jennifer K. Keller

Lawrence J. Kendzior

Charles Krblich

Peter W. Lackman

Jason K. Lafser

Deborah L. Leonard

Amada Lopez-Cantera

Catherine H. Lorie

Ruth A. Loubier

Erick S. Magno

Anthony E. Marcus

Gary J. Margolis

Joseph V. Marullo Sr.

Andrew J. Mason

Katherine M. Maynard

John J. McKnight Jr.

John P. Miller

Jeetesh D. Mistry

Joseph C. Moffa

Patricia A. More

Geoffrey K. Mosher Jr.

Brandon M. Mott

Ryan A. Myers

Yolanda R. Nader

James G. Newman

Shane R. Northrop

Chris Oatis

Key G. O’Keefe

John A. Owens

Evelyn F. Parkes

Linda G. Parks

Russell L. Perkins

Douglas Perreault

Steve R. Picha

Elizabeth G. Radke

Laura F. Rainey

David A. Ralicki

Francine L. Ramaglia

Daniel D. Raulerson

Thomas F. Reilly

Jaret P. Rice

Juan F. Rivera Jr.

Heber F. Rojas

Michael L. Rosciam

Andrew J. Rose

Mary Lou Ruderman

Melvin L. Sams IV

Gina M. Sciacchitano

Raul O. Serrano Jr.

Raskin Shah

Richard L. Shapiro

Vishnu P. Sharma

Brion L. Sharpe

Alisa L. Sherman

Douglas M. Sonier

James W. Spires Jr.

W G. Spoor II

Stam W. Stathis

Christopher P. Stemley

Ben A. Stevens

John H. Stroemer

Jorge A. Suarez Jr.

John Sundeman

James H. Sutton Jr.

William G. Tapp

Kelby H. Tardi

James F. Thielen

David J. Thomas III

Maria A. Thomas

Thomas A. Thomas

Ronald Thompkins

Christopher M. Todd

Bhupendra R. Vakharia

Jose E. Valiente

Laura J. Violante

James H. Wade Jr

Brian S. Walgamott

Ying Wang

Alan M. West

Randall Wilson

Terrell W. Witcher

Steven R. Wright

COMMITTEE OF 100

Mike U. Akwue

Richard A. Amado

Thomas A. Andrews

Kimberly H. Beaumont

Keith M. Bennett

David Bergstein

Joseph K. Bing

Shawne W. Blair

Joseph A. Blitzko

Bonny Bowyer

Anthony M. Bragano

George D. Brewer

Kathleen E. Brothers

Robert R. Bryant

Mark J. Burger

Deric V. Cablish

Carlos M. Castellon

Cesar A. Cifuentes

Randall T. Coleman

Kristen M. Crawford

Stacy R. Cross

Adam S. Daniels

Cynthia S. D’Artagnan

Anthony M. Donini

Daniel E. Dowell

Michael G. Dupree

Jay N. Edinger

Timothy J. Fadgen

David J. Fasano

George G. Fox

John K. Freeman

Michael D. Futterman

Patrick L. Gallagher

Jacqueline A. Gibbons-McIntosh

Robert H. Gibson

Marc A. Gidney

Eric L. Golomb

Betty G. Gonzalez

Jeffrey H. Greene

Robert V. Grieb

John Griffin

Julio L. Guardado

Ira M. Herschbein

Michele M. Hoover

Peter Howley

Orlando Hoyos

Roberto Huguet

William J. Hyatt

Richard S. Ingram Jr.

Michelle L. Jackson

Ronald E. Jackson

Tarsha R. Jacobs

Casper J. Jacoby IV

Linda K. Johnson

George A. Jones

Jorge H. Jordan

William M. Kaser

Russell L. Kelton

Michael J. Kierzynski

Tracey J. Kinker Gebert

Joel A. Knopp

Paul B. Kroncke

Monica R. Leonard

Albert D. Lopez

Andrea T. Medley

Thomas A. Menchinger

Rosaline N. Mendoza

Julia E. Mercier

Mark R. Mutchnick

Kristian N. Nenov

Cristian N. Nieto

Michael H. Novak

Joseph A. Paul

Steven M. Platau

Laura Plotner

Richard A. Pollack

Peter T. Pruitt Jr.

Brenna L. Ramos

David R. Ramos

Edwin Rivera

Luis O. Roca

Reina L. Schlager

Reina L. Schlager

Carolyn C. Sweeney

Kristine W. Taylor

Dale A. Telfer

Daniela C. Thomason

The Florida Institute of Certified Public Accountants is proud to announce the graduates of its 2022-23 Leadership Academy.

These 23 Young CPAs comprise the academy’s second-annual class.

“The FICPA is proud to play a leading role in the development of our state’s young stars,” FICPA President & CEO Shelly Weir said. “We celebrate this year’s graduates, and we can’t wait to follow their careers, as they shape the future of the CPA profession.”

The FICPA Leadership Academy is a selective, high-impact program for CPAs age 35 and under who are looking to grow as leaders. Participants took part in Leadership Academy sessions hosted in Orlando (Dec. 19-21) and Tallahassee (Jan. 24-25). They graduated on Jan. 25 while attending FICPA’s Hike the Hill event at the State Capitol, where they

had the opportunity to learn from Florida lawmakers and represent the future of the CPA profession.

For the second consecutive year, the FICPA partnered with the Succession Institute to develop the Leadership Academy’s curriculum. A pair of Succession faculty members – former AICPA Chair Bill Reeb and Former AICPA and FICPA Chair Tommye Barie – challenged participants to evolve, create a roadmap for change and expand their skills.

“The future of CPA profession is in good hands thanks to dedication, drive and determination of these young leaders,” said Reeb. “While Tommye and I share the knowledge and expertise we’ve accumulated throughout out respective careers, we learn just as much from our interactions and group dialogues with this talented cohort.”

The Florida Institute of Certified Public Accountants is proud to announce the graduates of its 2022-23 Leadership Academy.

JOSHUA BRUCKER

Hancock Askew & Co., LLP

KATIE BYRD Carr, Riggs & Ingram

FRANCES CABRERA

Garcia, Espinosa, Miyares, Rodriguez, Trueba & Co., LLP

NICOLE CODY

Spoor Bunch Franz

DAVID DREHER RSM US LLP

KATEY EXUM A-LIGN

MICHAEL GONZALEZ Kaufman Rossin

KYLE GOSIEWSKI Crowe LLP

CARLOS GROSMANN Kaufman Rossin

MAXIMILIAN HALASZ

Kaufman Rossin

TORREY HILL

Withum

LAUREN HUTT

Berkowitz Pollack Brant Advisors + CPAs

GABRIEL IBARS BDO USA LLP

AHAD JAFRI Kaufman Rossin

JILLIAN JUSTO RSM US LLP

MICHAEL KACZKA

Berkowitz Pollack Brant

RYAN KELLY Withum

JOSEPH SZYLLER BDO USA LLP

CHANCE WEDDERBURN

Deloitte

ALEXANDRIA WELSH A-LIGN

JOHN XANTHOS Nova Southeastern University

MONICA WALKER BDO USA LLP

DEREK TORRES Zomma Group, LLP

The FICPA is happy to announce the winners of its 2023 Horizon Awards, recognizing the brightest young CPAs at the forefront of our profession.

Through service to our organization and their own, they are advancing the CPA profession and working to better their communities wherever they can to improve economic development.

Recognizing Tomorrow’s Leaders on Today’s Horizon

WILL BOIMAN

Will is a Director in the Tax & Business Services Division at Marcum LLP. He provides tax planning, compliance, research and consulting services to a wide range of clients, including consolidated groups, family businesses and high net-worth individuals. He is a member of the Board of Directors for the Broward Public Library Foundation, serving as Treasurer.

NEEMIE CHERY

Neemie is a Senior Accountant at Validus Senior Living Management Company. She is an accounting professional with more than eight years of public accounting experience in auditing, with a recent transition to the private sector. Neemie is currently the chair of the FICPA’s West Coast Chapter and part of the Women’s Leadership Committee. She also has been a part of the FICPA’s CIRA and YCPA committees.

AMY GARDI

Amy is a Supervisor in the Transaction Advisory Services Practice at Marcum LLP. She has experience providing financial due diligence, litigation support, quantification of economic damages, paycheck protection program (PPP) loan consulting and business valuation. She has experience working across a variety of industries, including technology and software, construction and real estate. In her free time, Amy volunteers with the Jewish Federation of Broward County and sits on the board of the Young Leadership Division.

JACOB KINSEL

Jacob is a Senior Associate with Mauldin & Jenkins. He works primarily in the governmental and not-for-profit sectors of the firm’s audit practice and has provided services to various cities, pension plans and other special purpose entities. He participates in the Lakewood Ranch Business Alliance, which annually coordinates the “Alliance Gives Back,” a day of serving local non-profits.

DAN KOLBENSCHLAG

Dan is an Audit Senior Manager at Grant Thornton in Jacksonville. He has overseen some of the area’s largest engagements, participated in recruiting top talent from major Florida universities, and helped to build a Grant Thornton presence in the local business community. He was an inaugural member of the FICPA Leadership Academy in 2021-22, is the current Chair of the FICPA Jacksonville Chapter, and serves as a member of the FICPA Young CPA and Corporate Finance Forum committees.

EVARISTO PALMER

Evaristo is a Senior Manager within the advisory practice at Cherry Bekaert in Tampa, serving primarily on private companies. With nine years of experience in public accounting and consulting, he specializes in servicing technology, manufacturing, healthcare, life science and cannabis companies. Evaristo was an inaugural member of the FICPA Leadership Academy in 2021-22. He also works with local members of the Tampa Bay community to help connect bankers, attorneys and other professionals to members of the FICPA.

HEBER ROJAS

Herber is a Partner with Tapia, Rojas & Associates P.A. in Miami. Heber is a member of the FICPA Young CPAs Committee as well as the FICPA CIRA Committee. Heber is also a graduate from the inaugural FICPA Leadership Academy in 2021-22. Heber obtained his master’s in taxation from Florida International University (FIU) in 2013. He also obtained his bachelor’s in Accounting and Finance from FIU. Heber has participated in volunteer activities within his community including Habitat for Humanity, Hands on Broward, and Project Downtown.

NEIL SOCKOL

Neil is a Senior Manager within the Advisory Services division at Marcum LLP. He specializes in complex matrimonial dissolution cases and has received advanced training in the Collaborative Divorce process. Mr. Sockol has served as an expert witness and has testified in family law matters in the Circuit Courts of Miami-Dade, Broward and Palm Beach Counties. Neil serves as a member of the board of directors for the Collaborative Law group in South Palm Beach County.

NATE WADLINGER

Nate is a Lecturer at the University of Central Florida where he teaches accounting and tax courses in the bachelor’s and master’s programs. Nate has been active in the FICPA over the last five years in the Federal Tax, Accounting Careers and Education, UF, FSU, and USF Accounting Conference committees. He has delivered numerous CPE presentations on tax topics at premier CPE conferences and has co-authored many articles in Florida CPA Today magazine.

APPLY FOR AN FICPA SCHOLARSHIP BY MARCH 31!

The FICPA Scholarship Foundation has been providing financial assistance to students aspiring to join the accounting profession since 1959. Our mission is to provide support and foster success for current and future CPAs. We are thrilled to continue to impact future accountants and CPAs and will award scholarships that range from $1,000 to $5,000 for the Fall semester.

2022 SCHOLARSHIP NIGHTS

This past fall we celebrated our Class of 2022 scholars throughout the state at our Central & North Florida, South Florida and Tampa Bay Scholarship Nights. We are grateful to our sponsors and thankful to have them as part of our team!

JOIN OUR MISSION TODAY!

Visit us at www.ficpascholarshipfoundation.org or follow us on Linkedin, Instagram and Facebook @FICPAScholarshipFoundation

For more information on ways to get involved, please contact our Foundation Director, Jennifer Alen at 850-521-5953 or jennifer@ficpa.org

CENTRAL & NORTH FLORIDA

CohnReznick

Deloitte

Gleim

MSL

RSM

SOUTH FLORIDA

BDO

Callaghan & Margolis

CohnReznick

Jason H. Klein, CPA

Kaufman Rossin

KPMG

MMR

O.E. Brand, by FPD

Rick Shapiro

RSM

WatsonRice

TAMPA BAY

CBIZ

CBIZ Forensic Consulting Group

Chambers Financial Group

CIBC

CLA

Crowe, LLP

LCG

Penservco

Prida CPAs

PwC

RG & Co

RSM

Smout Foundation

Spoor, Bunch, Franz

Warren Averatt

Scan the QR Code to learn more and apply today!

UPCOMING EVENTS

April 22, 2023

Markham Park, Sunrise

DAY AT THE RACES

May 5, 2023

Tampa Bay Downs Race Track, Tampa

May 12, 2023

Eagle Creek Golf Club, Orlando

August 3-5

Ocean Reef Club, Key Largo

Health Care Accounting and Finance Goes Universal

We can’t wait to welcome past attendees and newcomers alike to the Loews Royal Pacific Resort at Universal Orlando, May 25-26.

Our annual conference brings together experts from the world of health care, accounting, and finance to dive into the latest data, resources, and insights, helping you understand the most pressing issues facing the industry.

Across two days of health care-specific CPE, we’ll tackle cybersecurity, fraud, strategic planning, the future of health care finance and accounting and much more.

I’m excited to highlight a pair of keynote presentations.

First, on Thursday morning, Mr. Tommy Inzina, the former CEO of BayCare Health Systems, will open the conference with his talk, “Lessons Learned Over My 30 Years in Health Care.” Tommy has been vital in the successful growth of accounting and finance for BayCare. As a CPA, he will be sharing his personal journey and his takeaways from three decades worth of experiences in various leadership roles across the health care industry.

After an insightful opening day, we’ll regroup on Friday morning to hear from our second keynote speakers, Laura M. Dillon of the Washington Council practice Ernst & Young. In her “Washington Health Care Update,” Laura will provide an overview of the dynamic federal health policy landscape including health policy priorities for the newly inaugurated 118th Congress and expected regulatory activity from the Biden Administration in 2023. She’ll cover the latest news related to physician pay policy, the public health emergency, the implementation of the Inflation Reduction Act, and compliance and enforcement updates pertaining to surprise billing, transparency, interoperability regulations and more.

I sincerely hope you’ll take advantage of this unique professional development opportunity to network with your peers, share best practices and gain first-hand knowledge from experts in the world of health care. This is a wonderful opportunity to take a trip, enjoy the parks, and earn up to 17 hours of CPE. Whether you’re new to the profession or a seasoned veteran, don’t miss the chance to gain new knowledge that will help you lead your organization into the future!

The FICPA’s annual Health Care Industry Conference is making its return at a brand-new venue!

MIA THOMAS, CPA

FICPA Senior Director of Learning

“I sincerely hope you’ll take advantage of this unique opportunity to network with your peers, share best practices and gain first-hand knowledge from experts in the world of health care.”

ACCOUNTING FOR THE FUTURE

FICPA’s All-New Corporate Finance Forum

2022-23 FICPA

CORPORATE FINANCE FORUM COMMITTEE MEMBERS

Rummesa Abrar

Asad Ahmad

Dominique Alexander

Jessica Bormey

Brett Cooper

Kadian Douglas

Ed Duarte (Chair)

Samuel Hammer

Genevieve Hancock

Timothy Harrison

Anne Marie Hicks

Dan Kolbenschlag

Karen Lake

John Littler

Christina Lynch

John Michels

Stephen Nouss

Richard Pollack

Joseph Rendon

Natalie Russell

Karl Sagehorn

Benjamin Seaman

Mariem Talavera

Daron Tarlton

Mia Thomas (Staff Liaison)

Sheryll Wilson

The role of the CFO and that of management accountants continues to evolve as we face myriad management issues, including talent recruitment and retention, maintaining a culture, managing a hybrid workforce, the impact of inflation, the acceleration of digital transformation and other emerging trends.

It’s with these challenges in mind that the FICPA is introducing its all-new Corporate Finance Forum.

I encourage you to join us May 18-19 in Orlando at the Rosen Plaza Hotel for two full days of discussion – worth up to 17 hours of CPE.

In addition to a panel of leading CFOs, we are excited to welcome AICPA-CIMA Executive Vice President of Business Growth and Development, Tom Hood, as our keynote speaker.

This is a deep dive into the future of finance, as we work to understand our present environment and explore the path forward, turning today’s obstacles into tomorrow’s opportunities for growth and innovation.

Over two days in Orlando, we’ll examine:

Economic conditions at the state and local level

Forecasting and cash flow management

Fraud

FASB

Tax credits

Leadership and strategic decision making

Cybersecurity

Cryptocurrency

The metaverse and more!

As challenging as the current landscape may seem, it’s imperative that we as CPAs and financial professional continue accept and embrace change. Together, at this wonderful two-day conference, we are coming together and “Accounting for the Future!” I extend my sincere gratitude to my fellow Corporate Finance Committee members listed below, and I can’t wait to see you this May!

ED DUARTE, CPA, CGMA FICPA Corporate Finance Forum Committee Chair

What’s New in GAAP for Not-for-Profit Organizations

JEFF MECHANICK Assistant Director—Nonpublic Entities, Financial Accounting Standards Board (FASB)

“What do I need to know about the latest developments in GAAP standards?”

It’s the question I’ve attempted to answer each time I’ve presented at the FICPA’s annual Notfor-Profit Conference – and 2023 will be no different.

If you’re interested in learning more (and earning some CPE credit in the process), I invite you to join me for my annual FASB Update session taking place on Thursday, May 18, from 8:40-10:20 a.m. ET.

The Financial Accounting Standards Board (FASB) has been in a period of “relative calm” in terms of issuing significant new standards that affect NFPs.

Rather, we’ve been supporting implementation of recent standards on Leases (Topic 842), Credit Losses (Topic 326), and specifically for NFPs, Gifts-in-Kind (Contributed Nonfinancial Assets; ASU 2020-07). We’ve also continued to monitor the current financial reporting environment for issues remaining from the COVID-19 pandemic and from the ongoing transition away from the London Interbank Offered Rate (LIBOR) and similar reference rates. And we’ve begun our next generation of projects following changes made to the FASB’s technical and research agendas after considering public feedback on an agenda consultation Invitation to Comment (ITC) that was issued in 2021.

I’ll discuss each of these areas in some detail during my session on May 18.

On recent standards being implemented, I’ll focus on implementation matters, helpful reminders, and frequently asked questions. With Leases, this will include an important follow-up project on leases between entities under common control. On the current financial reporting environment, I’ll focus on accounting for the federal COVID-19 assistance programs, especially the one about which we continue to get questions: the Employee Retention Tax Credit. There, I’ll also focus on the recent extension (via ASU 2022-06) of the sunset date for the expedient the FASB provided (in Topic 848, Reference Rate Reform) to ease the accounting impact of the transition away from LIBOR and similar reference rates.

Finally, on what’s in the pipeline, I’ll focus on the overall changes recently made to the FASB’s technical and research agendas, and on two projects that NFP stakeholders may especially want to track: crypto assets and software development costs.

Please join me, either in-person or virtually, for this interactive, 100-minute session on May 18 – and please be sure to bring along your questions!

Working together to make a bigger difference

May 18-19, 2023 Rosen Plaza Hotel

9700 International Drive, Orlando

REGISTER AT FICPA.ORG/NFP

TOP 5 REASONS TO

ATTEND

 Learn how to properly report contributions and grants

 Expand your knowledge of cybersecurity

 Review the latest in employment law

 Discuss strategies to create inclusion for leaders that enhance employees’ well-being

 Explore the Single Audit for auditors

UP TO 16 CPE HOURS

WELC ME TO THE

The FICPA is proud to welcome these new members who joined from October-December 2022.

Welcome to our FICPA family and thank you for supporting the CPA profession!

1ST SECURE COMPLIANCE

Stephen M. Dewsnap

ADAMSON + CO, PA

Kevin O. James

ADP ORLANDO-WESTWOODS

Claire Boyce

ADVENTHEALTH

Joselyn Noreiga

AIRBNB HAUS LLC

Emily K. Vu, MBA

A-LIGN

Don Ellsworth

Kathryn M. Exum

Lucas A. Molenda

ALO CONSULTING, LLC

Andrew L. O’Connell III

AMERIPRISE FINANCIAL SERVICES, INC

Cindy P. Pollack

ASPEN GROUP INC

Tammie L. Dawson, CPA

BANK OF AMERICA

Kelly McFatter

BARRY UNIVERSITY

Ayinde Chaney

BDO USA, LLP

Maria L. Castro

Paul Musante

BENEFICIAL COMMUNITIES

R C. Book, MBA

BETHUNE-COOKMAN UNIVERSITY

Amira Hanson

BPM LLP

Kelli Crawford

BROWARD COLLEGE

Suzette O. Palmer

Mariano A. Sanchez

Alyssa Carey

Annie De La Rosa

Edvania W. Filipe

Guerinand Joseph

Matthew T. Julien

Brittany Krutchik

Travis S. Lindor

Kamila Martinez

LaTasha Flintroy

BROWN & BROWN, INC

Laura M. Mickel, MACC

CARR, RIGGS & INGRAM, LLC

Tin D. Nguyen

John R. Sidonis

CELL STAFF

Michael S. Landon

CFGI

Grant T. Eddy

CHARLES A. KRBLICH, PA, CPA

Natasha K. Elfarghali

CHERRY BEKAERT LLP

Bianca J. Pacheco, CPA,MAcc

CLIFTONLARSONALLEN

Cossette Burgos, MST

COASTAL ONE

Matthew M. Chancey

COMERNOWLING

Brittany E. Haymaker

CONSTANT TECHNOLOGY INC

Matthew P. Short

COSTOPOULOS WILSON & ASSOCIATES LLC

Tiffany A. Ellis

COURSON AND STAM, CPA, PA

Joanne M. Dionne

CPS GROUP CPAS PA

Alexa D. Atwell

CROWE LLP

Isabella Ferretti

Alexis Ferry

Nicholas Rodhouse

Xiudong Wang

Lauren J. Wolfe

DAVID H. LEMAIRE, LTD

David H. Le Maire

DE LA HOZ, PEREZ & BARBEITO, PLLC

Elsie Trillo

DELOITTE

Favian Vazquez

Lucas E. Cancio

Stephen P. Bonck, CPA

Jeffrey P. van Gelder

DLV&J LLP

Danny Branas

DREGGORS, RIGSBY & TEAL, PA, CPAS

John J. Curnyn, CPA

DUGGAN, JOINER & COMPANY

Brittany N. Wyatt-Heil, CPA,MBA

EDGAR M. GOMEZ, CPA, PA

Edgar M. Gomez-Mendez

ELEMENT FINANCIAL SOLUTIONS

Anthony Emma

Kimberly GagliaEcho K.

ENGINEERED TAX SERVICES, INC

Karras, J.D.

FAMILY WEALTH TAX ADVISORY

Christine McKay, EA

FEDNAT INSURANCE COMPANY

Donald G. Braun Jr, CPA

FISKE & COMPANY

Gino D. Capece

Elisabeth Carvalho

Gary Moll

Erica Rayter

FLEXION INC

Ronald R. Holub

FLORIDA ATLANTIC UNIVERSITY

Tricina L. McDonald

Andrew B. Staley, D.B.A.

Daniel Baroz

Maria E. Ducharme

Christopher Gonzalez

Ashley Medina

Terrance Obile

Gizelle F. Perretti

Ashley D. Platt

FLORIDA COMMUNITY COLLEGE

Jessica Jenkins

FLORIDA GULF COAST UNIVERSITY

Jenna Chaudhry

Elizabeth Rifenburg

FLORIDA INTERNATIONAL UNIVERSITY

Jasmine A. Bain

Cristina M. Carillo

Albert Labrada

Nathaly Larez

Sumedhe R. Marri

Arianne Noguera

Jayson M. Read

Arturo N. Requeira

Christian Rodriguez

Kevin Q. To

Leiner Valdivia

FLORIDA STATE UNIVERSITY

Angela Cancino

Naomi DeCarvalho

Amanda N. Deck

Luiza C. Ize

Chiara S. Prospero

FLOWERS FOODS, INC

Roy S. Kinsey Jr

FORTITUDE INVESTMENT

GROUP

Tanner Whitehurst

FRANK C. WEISS, CPA

Frank C. Weiss

GARG AND ASSOCIATES, INC

Krishan K. Garg, CPA

GELLERRAGANS

Sharon A. Sturgill

GEMRT CPAS & ADVISORS

Monica Romero, MST, EA

GLSC & COMPANY, PLLC

Elayne Labrador

Heidys Sala, MST,EA

GRANT THORNTON LLP

Louis H. Feuerstein

HALIFAX HEALTH

Michael P. Anderson, MBA

HBK CPAS & CONSULTANTS

Christopher J. Cadwell

HOLLIS CPAS & ASSOCIATES

P.A.

Kathy J. Fett

HOLTHOUSE CARLIN VAN

TRIGT LLP

Felix Shapiro

INDIAN RIVER STATE COLLEGE

Christina Doody

Isabel S. Flores

Anny Z. Grael

Shaun Hood

Jordan A. Hunt

Daniel W. Lagman

Yuliana Licea

Joshua F. Longworth

Abigail Nunez

Michelle Ramirez

Cody A. Ribeiro

Kermith Villamil

INTERNATIONAL SPEEDWAY CORPORATION

Stephen D. Haas

IRO CPA. LLC

Ivan E. Ramos

ITECH ART GROUP INC

Robert A. Nanfro

J DAVID TAX LAW, LLC

Michael A. Tannous, CPA

JAMES E. WHIDDON, CPA

James E. Whiddon III

JUDA, ESKEW & ASSOCIATES, PA

Cesar Burgos

KAPLAN UNIVERSITY

Julisa Correa

Yusbelsy de los Rios

Jamie L. Harrison

Ana Machuca

KAUFMAN, ROSSIN & CO, PA

Michael Gonzalez

Maximilian A. Halasz

Collette M. Spence-Wilson

KEISER UNIVERSITY

Devante Gilbert

Shana Guy

Kristin Howland

Dakota Joseph

Kylon King

Salatieulu P. Lologo

Eve A. Mair

Gabrielle M. Petroniro

Oxo M. Schreiber

Jake T. Shelton

KIMRE, INC

Elizabeth H. Mosca, MA

KOFFLER, ADORNO & ASSOCIATES, LLC

Destiny Walters Ms

KPMG LLP

Paul A. Coka Diaz, MBA, CPA

Jerry E. Delgado

Ricardo B. Mena

Kymberly Messersmith

Daniel A. Rodriguez Jr.

Savanna B. Vance, MACC

Christoffer J. Ekebergh

L. GEORGE LEONARD, CPA, PA

John Davis

LANIGAN & ASSOCIATES, PC, CPA

Jonathan Russell

LIMA, RIOS & MARRERO, PA

Manuel Marrero

LINCOLN SURETY GROUP, LLC

Mark Kowalski, ARM

LKQ CORPORATION

Mark T. Spears

LYONS & LYONS, CPAS

Dawson Riddle, CPA

MAMIE L. DAVIS, CPA, ESQ

Mamie L. Davis, PA

MANATEE COUNTY BOARD OF CO COMM

Jan B. Brewer, MBA, CPA

MARCUM LLP

Shaquille P. Wagner

MARK A. LIEBMAN, CPA

Mark A. Liebman

MARK TOPOL & CO, CPA, PA

Mark S. Topol

MARKHAM NORTON

MOSTELLER WRIGHT & COMPANY, PA

Erica M. Pacetti

MAULDIN & JENKINS, LLC

Elizabeth Shauger

MIAMI DADE COLLEGE

Orlando Hernandez

MILBERY & KESSELMAN, CPA, LLC

Nicholas D. Milbery

MOSS ADAMS LLP

Jarett S. Jernigan

MSL, P.A.

Zainab Day

Ian Gunther

Edlyss Jules.

William Newell

NASCAR

Lisa M. Carlson

NATURAL LIFE

Cindy E. Meide

NORTHWESTERN MUTUAL

Justis Cousins

O’CONNOR & RODRIGUEZ, PA

Steven J. Rodriguez Jr., CPA

ONE HOPE, INC

John H. Phillips

ONE9 GROUP INC

Kirsti N. Lindgren

PAAST, P.L.

Liliana D. Herrera, CPA,MBA

PALM BEACH ATLANTIC UNIVERSITY

Claudia Granado

PAOLINI FINANCIAL GROUP, LLC

Robert J. Paolini, MBA

PATRICK & RAINES CPAS

Noah R. Short

Christy A. Wilson

PIPER, HAWKINS & COMPANY, PA

Natalie Jaskolski

PNC BANK

Leonardo R. Sanchez

POLK COUNTY SHERIFF’S OFFICE

Nathan W. Mann

POWELL & JONES, CPAS

Caleb A. Perla

PRICEWATERHOUSECOOPERS LLP

Binita H. Mehta

RC CPA SERVICES CORP

Rafael A. Chiquito

RHOMBUS GROUP LLC

Katerina Spencer

RSM US LLP

Natalie Aguilar

Benjamin Berger

Uduak E. Ekwere, CPA

Jennifer S. Snow

SADOFF, FISCHER & ASSOCIATES, PA

Charles A. Dahan, CPA

SAINT LEO UNIVERSITY

John K. Audet

Toby Boogades

Jaylei M. George

Luke O. Houin

Karlos Neymour

India D. Oliver

Widna Simon

Adrienne F. Williams

SCHOOL BOARD OF SARASOTA COUNTY

Ramon Lopez

SEMINOLE PRECAST

Alfredo Ruiz

SINGER & SINGER, PA

Neil H. Singer

SOUTH FLORIDA FAIR

& PALM BEACH

Matthew T. Wallsmith

ST THOMAS UNIVERSITY

Maya Melendez

STETSON UNIVERSITY

Dosielyn Y. Moyer

STILES CORPORATION

Joseph R. Evancho

STRAYER UNIVERSITY

Fatrina M. Hammond

SWINARSKI & COMPANY, PA

Donald T. Swinarski

TD BANK

Joshua Ruiz

THE BERMAN LAW GROUP

Bradley Dyer

THE SIEGFRIED GROUP, LLP

Kayla Clogston

UHY, LLP

Megan Tanabe, MBA

UNIVERSITY OF CENTRAL FLORIDA

Austin J. Albers

Amanda L. Balgobin

Kegan Caggiano

Ysabel A. Calderon - Manzi

Xamya H. Cesar

David Y. Chehab

Cherlande Cheribin

Jorge M. Cobos - Ahmar

Katherine A. Conroy

Michael A. Cunada

Gabrielle V. Davis

Casey Durant

Alexis Epstein

Fabianna Franceschi

Amanda Gorajuria

Alegna S. Hall

Iris J. Jahuey-Lopez

Fabhidjha Joachim

William N. Jones

Gabriele Lambert

Taylor V. Le

Nelson Libbert

Shan Lin

Jacob K. Lutz

Enrique F. Martinez

Abraham Matias

Sara Mohammed

Joshua J. Pitre

Sydney Rankin

Carolina Rengifo

Carla G. Rivera

Natasha S. Rupert

Emily Sanchez

Azarial Shabazz

Brandy Shaffer

Darshani Singh

Sreylynn Uong

Lexie M. Vandervelde

Stefani M. Vassalotti

Nicola M. Ward

Magdelyn Westmoreland

Matthew R. Whittemore

Mikayla M. Willaman

Meg Williams

Trace Williams

Andrew J. Williamson

Hannah Young

Matthew Ziemathis

Bradley D. Thomson

Gianna L. Ward

UNIVERSITY OF COLORADO

Jonathan Mitchell-Sur

UNIVERSITY OF FLORIDA

Caleb P. Stowers

UNIVERSITY OF MIAMI

Asia S. Blacke

Maxwell A. Boye

Andrew C. Chiritescu

Jaisaun E. Dickson-Crow

Derek G. Gerson

Robert Hulbert

Nadine M. Khoury

Yohann Kodehi

Katelyn R. Pena

Eduardo A. Solon

Joseph H. Toomey

Renate Valme

Dona Yanni

UNIVERSITY OF SOUTH FLORIDA

Joshua Anstaett

Kashafa Inan Fattiha

Stephanie Minotakis

Mark H. Taylor

Timothy R. Weeks

Randall A. Wilson

Mekeala Woods

UNIVERSITY OF WEST FLORIDA

Nicholas K. Jarrett

UPC INSURANCE

James A. Gray, James USI INSURANCE SERVICES, LLC

Doug Garcia

VALLEY BANK

Jonas I. Shields

VESTA PROPERTY SERVICES, INC

Eric Bogdanowicz

VIRGILIO VEGA III, CPA

Virgilio Vega III

WALL TITUS, LLC

Matthew Anderson, CPA

WESTMINSTER ADVISORY GROUP

Jenna M. Filippelli

WHITMAN BUSINESS ADVISORS LLC

Marc J. Horowitz

WIPFLI LLP

Danya Johnson

WRH INCOME PROPERTIES, INC

Alexandra S. Feinberg

XANTHOS CPA LLC

John C. Xanthos, CFE,CPA,MBA

UNAFFILIATED

Ronald B. Appleton

Ted R. Arlinghaus

Brent D. Berkman, CFF

Sheree L. Brown

Terry R. Campbell

Jay M. Camphire

John P. Carbone

Tamara D. Connolly

Michelle L. Dreiser

June Entzi

Christopher M. Fehr

MaJose Foster, CFE,CPA

David M. Furr

Joanna T. Gill

Susan L. Goetz

Joseph A. Grimes

Nicholas I. Holton

Stephen J. Homza

Christina M. Hudson, CPA

Justin Kiehne, MSc

Deidre B. Laurel

Sherri Lyn Lecain

Qi Li

John R. Loconte

Nataly Looper-McIntosh

Thomas D. Madouse

Ruth Martini

Brian D. Matlock, MBA

Samantha J. McDonald

Marina Mitovska

Lawrence E. Mize, MBA

James P. OBrien

Robert S. Polay

Ryan R. Rawls

David M. Rosenbloom, CPA

Eric D. Roth

Christine Seward, MBA

Andrea L. Spears

Scott A. Stringer

Denisse L. Suarez

Frank D. Teets Jr

Víctor Á. Torres

Alexander Vagelakos

Veronica V. Wheat

Edward A. Wudyka Jr, CFE

Natalie E. Yarborough

Sharon Y. Zajac

ON THE Move Members

Brimmer, Burek & Keelan, LLP, is pleased to announce the recent promotion of Terry Kuhn to Partner. Mr. Kuhn joined the firm in 2011 and has more than 22 years of public accounting experience following a career as a manager in the restaurant industry. He is an active member of and has served in leadership roles with the AICPA, FICPA and Greater Tampa Chamber of Commerce.

Hughes, Snell & Co., P.A. (HSC) announces Steven M. Davis, CPA, has been named as the firm’s managing shareholder. Davis is stepping into the position that has been held by Sharon Thompson, CPA, since 2009. Thompson is the first female managing shareholder in HSC’s nearly 50-year history. She will continue as a shareholder and leader at HSC and will continue serving her clients.

ARE YOU A MEMBER ON THE MOVE?

Email your good news to communications@ficpa.org and you could be included in the next issue of Florida CPA Today!

Saltmarsh, Cleaveland & Gund is excited to announce that Josh Strickland, CPA was elected shareholder as of Jan. 1, 2023. He is a member of the AICPA and FICPA.

Fiske & Company announced that Fred Freifeld, CPA, has been named Principal, Tax & Accounting after merging his accounting firm with Fiske & Company. Freifeld has operated his own accounting firm since 1990. He is a member of the FICPA and AICPA.

Fiske also welcomed Gary A. Moll, MBA/ CPA/ASA, as its new Forensic and Valuations Services Director. Moll brings more than 20 years’ experience as a CPA to his new role with a lengthy testimony and deposition history. He will operate as a financial expert testifying in trials and during depositions.

RSM US LLP announced that Carlos Hernandez was a elected to a four-year term on its Board of Directors effective Dec. 1, 2022. An assurance partner and health care industry leader. He is a member of the FICPA’s Health Care Industry Conference Committee, serving as a Chair in 2016 and 2018.

Saltmarsh is also pleased to announce that Jen Mostert, CPA, has been named Chief Financial Officer. A member of the FICPA, Mostert will oversee all areas of the accounting and finance functions of the firm, including managing budgeting, reporting and financial analysis.

Thomas Howell Ferguson P.A. CPAs celebrates Taylor Harmon, CPA, and Leigh Jenkins, CPA, on their promotions to Director in the Assurance Services Department.

Taylor has over 7 years of experience in public accounting providing assurance and accounting services.

Swindell, Bohn, Durden and Phillips, PL, in Jacksonville Beach is pleased to announce the promotion of James J. Grysko (Jimmy), CPA, to partner in the firm. He will also continue to serve as Director of Ascend Dental CPA Group, a subsidiary of SBDP.

Leigh holds 18 years of experience in public accounting, spanning numerous industries including not-for-profit organizations and foundations, banking, retail, and manufacturing.

1 in 4 people will become disabled before reaching age 67.

If you were suddenly diagnosed with a long-term disability (LTD) would you be able to make ends meet despite losing your paycheck?

As a member of the FICPA, you have access to a Member Group LTD Plan that can help protect your income if you become disabled as the result of a covered accident or illness—including pregnancy. The plan offers up to $10,000 of monthly own-occupation coverage*, and there is no annual fee. Get the protection you need to safeguard your future.