Harbert College SOA Connection -- Fall 2014

THE

NEWS FROM THE AUBURN UNIVERSITY SCHOOL OF ACCOUNTANCY

FALL 2014 EDITION

SOA CONNECTION

THE ROAD AHEAD: A Look Into Public Accounting Firm Mergers & Acquisitions ALSO INSIDE:

MAcc Program 30th Anniversary Outstanding Alumnus Dr. Gary Waters . . . and more!

School of Accountancy Fall 2014

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DIRECTOR’S MESSAGE Dear Alumni and Friends, In between being dunked by students (for donations), playing volleyball (and winning) & cornhole (no comment) against the MAccs, and playing kickball (for curing cancer) we still find time to continuously improve how we teach, research, and serve our constituents. Guiding School of Accountancy these improvements is our vision of becoming a preeminent School of Accountancy. We already have the primary ingredients for achieving the vision: our students, the faculty & staff, and you.

This fall, we will put the finishing touches on our strategic plan, SOA in 2020. Some changes are already taking place, such as significantly increasing the number of on-campus MAcc students, offering an online undergraduate accounting degree, and increasing the investment in scholarly activities. It is an exciting time to be in accounting and, especially, to be part of Auburn’s School of Accountancy. I look forward to sharing our accomplishments with you in the coming months and years.

I also would like to take this opportunity to brag on the SOA faculty. I am so proud of them and the commitment they bring every day to improve the lives of our students. In addition to our 2014 award winners (Tina Loraas, Jonathan Stanley, Kerry Inger, Sarah Stanwick and Jeff Jones), I want to congratulate Jonathan Stanley for being promoted to associate professor and tenured. Tenure is a big hurdle in academia, and Jonathan definitely deserves it. Congratulations are also in order for Duane Brandon and Jennifer Mueller-Phillips after being promoted to full professor. Both are vital to our programs and deserve the promotion in recognition of their teaching and scholarly activities.

We sincerely appreciate your involvement and financial support. You are our “Auburn family,” and we want you to know how important you are to our students, programs, and overall success. In reference to the “road ahead,” the profession continues to change, and we are excited to be a part of the journey.

Please come visit us the next time you are in Auburn. As always, give me a call with any questions or comments. I hope you enjoy reading this issue of the SOA Connection.

War Eagle!

DeWayne Searcy, Director School of Accountancy DeWayne@auburn.edu (334) 844-5827 The SOA Connection is a publication of Auburn University’s Harbert College of Business (HCOB) produced and distributed to alumni and friends of the School of Accountancy.

MANAGING EDITOR Colby Lakas, MAcc Program Assistant Director CONTRIBUTORS Troy Johnson, Director, HCOB Communications and Marketing Joe McAdory, Editor, HCOB Communications and Marketing Amy Murphy, MAcc Program Director

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PHOTOGRAPHY T2 Photography, www. t2photography.com Madelyn Parsons, Madelyn Nicole Photography LAYOUT DESIGN Kim Koellsted, Craftmaster Printers, Inc. PRINTING Craftmaster Printers, Inc.; Auburn, AL

TABLE OF CONTENTS

COVER STORY

Director’s Message

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Cover Story

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2014 Outstanding Alumnus

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Advisory Council

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Faculty News

10

Beta Alpha Psi

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Accounting Internships

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Auburn Accounting Online

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MAcc Program

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Scholarships and Awards

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Alumni 28 Annual Giving

J. Allen Dunn, II

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MERGING OF THE MINDS: A LOOK INTO THE POPULARITY OF ACCOUNTING FIRM M & A One local Birmingham accounting firm was roughly 80 percent tax-driven with a small audit department. A comparable and competing firm was 80 percent audit-driven with a small tax department. What if they joined forces?

That’s exactly what the firms of Sellers, Richardson, Watson, Haley and Dunn, and Donaldson, Holman and West did in 2008. The newly-formed Sellers, Richardson, Holman and West firm (SRHW) was a product of combining the best audit and tax methodologies from each firm.

“When we combined the two firms, we had better resources on both sides to serve our clients,” explained J. Allen Dunn, II, Managing Partner of SRHW, who earned his BSBA in 1990 and his MAcc in 1992, both from Auburn.

The Reznick Group operated with an overwhelming number of real estate-oriented clients in Boston, Washington, D.C., Atlanta, Charlotte, Chicago, Los Angeles and Sacramento, explained Ken Baggett (BSBA ‘77) and 2005 School of Accountancy Outstanding Alumnus. J.H. Cohn was “much more diverse” in their practice with locations in New York, New Jersey, Los Angeles and San Diego. The firms merged in 2012 to form CohnReznick – the 10th-largest accounting firm in the U.S., a $500 million company with 2,500 employees and 280 partners.

“What was attractive for us is we each had an investment in different areas – the investment of practice and the investment of geography, both expensive to do,” said Baggett, now the CohnReznick Co-CEO, after previously serving as Managing Principal and CEO of Reznick Group. “We were able to parlay off of each other’s investment without a lot of overlap.

It’s been a great marriage – better than we could ever imagine.”

Pooling resources, diversification, expanding your business footprint in a competitive market, and succession planning are some of the main reasons why mergers and acquisitions (M/As) continue to consolidate accounting firms – large and small – across the nation.

M/As have their advantages for some, disadvantages for others, and obstacles to overcome to make them work.

‘More expertise’ Gifford, Hillegass & Ingwersen, founded by Dick Ingwersen in 1980, merged with Warren Averett firms in Montgomery, Birmingham and Pensacola, Fla., in 2013. The 1970 Auburn graduate understands the benefits that come with either merging or assuming control of another firm.

Ken Baggett

“I have even more expertise and can provide more services to clients than I would have been able to otherwise,” said Ingwersen, the 2008 School of Accountancy Outstanding Alumnus.

“By in large, every firm that goes through one of these has to go to their clients and assure them that they are going to get the time and personal service that they did previously, and there are going to be more resources and services available. For a client, it’s the best of both worlds.”

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“Everybody is getting bigger and more competitive. From a sustainability point of view, we felt like this made a lot of sense.

We wanted to compete at the highest level. The merger put us 20 years ahead of what we could have done internally,” said Ingwersen.

Dick Ingwersen

Jason Harpe (BSBA ‘93), Partner at Carr, Riggs & Ingram (CRI) in Birmingham, noted that M/As can be advantageous for a smaller firm. He considers mergers the “cornerstone” of his firm’s growth. Why? “Accounting is a technology-driven business, so sharing resources can be equally appealing for CPA firms of all sizes,” said Harpe, whose firm has gone through more than 20 mergers since its

Jason Harpe

founding in 1997. CRI is now the 23rd-largest CPA firm nationally with more than 1,200 professionals. “Smaller firms can see significant benefits by merging with a larger firm; tools and resources are also merged leading to operational efficiencies and cost-savings. Additionally, clients may have access to more specialty services, and it’s easier to attract and retain top accounting talent with advanced career opportunities,” said Harpe.

Growth by establishing greater resources for clients is one thing, but Steve Barranco (BSBA ‘89) believes the successful mergers come from firms with similar visions, cultures, values and qualities.

“It’s very beneficial for

the merging firms to have specialties that complement each other,” said Barranco, a Member in Warren Averett’s Healthcare Consulting Division and 2009 School of Accountancy Outstanding Alumnus. “That has been one of the main catalysts behind our mergers. Other reasons to merge include a void in firm leadership or the need for certain specialties or skills.”

Dunn said a M/A isn’t always the best choice for a small firm. “You give up a lot of autonomy if you’re a smaller firm, and you’ve got to convert to the new firm’s systems and processes,” he said. “It can turn your world upside-down if you’re not ready. They’re making a good living doing what they’re doing, they’re happy serving their clients, and they don’t see a big need. They are more nimble. They can make decisions more quickly usually. There are definitely some advantages to being a smaller firm, but you have to decide if those advantages outweigh the issues that come with a merger?”

What makes a good M/A? Baggett explained that larger firms must study another firm’s characteristics before acquiring.

“Are they profitable? If you’re a smaller firm looking to upstream, you need to be running your business in a very profitable way,” he said. “Nobody wants to take on what I call a ‘Statue of Liberty’ firm -- the tired, the poor, the weak.”

Warren Averett Acquisition Timeline 1000 900 800

Employees

700 600 500 400

Warren Averett Acquisition Timeline

300 200 100 0

Merger with White, Fleming & Co.

Merger with Pender Merger with OʼSullivan Creel, LLP and Wilson, Newkirk & Company and Gifford, Hillegass & Price, Barranco, Ingwersen Blankenship & Billingsley, P.C.

Present Day

This graphic portrays the significant head count growth Warren Averett has experienced since an initial merger in 2011.

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“Second, have you really thought through the structure that your ownership needs?

Have they gone through some level of change? Any merger or acquisition is going to create change no matter what - could be software, could be people. Accountants do not naturally like change. Think about what we do. We audit history. It’s very predictable.” Baggett says, “As a firm leader, you have to have an internal dialogue, ‘I’m probably not going to like some of the changes, but am I going to like the results at the end of the day? Am I going to like what it’s going to become and allow me to do?’ It’s profitability, it’s being able to hang

on to your clients longer, it’s being able to hang on to your people longer, because you can offer them more opportunity.”

Ingwersen said he wouldn’t be interested in acquiring a struggling firm. “That’s not going to make us better,” he added.

“We’re interested in firms that have a lot of potential to grow and become part of a bigger and better team. You could pick off some, but why would you want a firm that is struggling and doesn’t have a lot of talent or a good client base? We wouldn’t be accomplishing what we are trying to accomplish.”

Cultures must mesh Two firms cannot become one overnight.

Often, there are different company policies and technology issues to overcome. Barranco, an active member of Warren Averett’s staff recruitment team, understands a few things about bringing in new employees.

“Two of the three were very similar about people, clients and community,” he said.

“They were a very fine firm, but they had different things that were important to them. It just was not going to be a cultural fit. Culture is really about how you operate on a daily basis and what’s important to you. That’s the biggest risk, is that you go in and you think a firm and their partners think like you, but they really don’t.”

It’s also essential to communicate with clients during such changes and keep them at ease.

“Client communications are key to mitigating risks typically associated with accounting firm mergers,” Harpe said. “Retaining clients during change is a foremost priority, and it requires addressing their service team, timetables, and any expected changes—namely focusing on benefits such as enhanced services or information.”

Ingwersen agreed. “The clients might get that same feel and say, ‘You’re way too big for me,’” he said. “The pro is that you’re big enough to go after some big clients.

You’re able to service more and bigger clients. If you lose some smaller clients, then you’re ok with that to the extent that you put Steve Barranco yourself in the game for the bigger clients.”

“I believe a key to working well with a new firm is to really get to know the people and the culture in the pre-merger stage,” said Barranco, whose original firm of Wilson, Price, Barranco, Blankenship & Billingsley underwent three mergers before settling under the Warren Averett umbrella. “Before our mergers, we spent a great deal of time getting to know each other, in addition to working through the business aspects of the deal, to be absolutely sure it would be a good fit. During this process, it became apparent how the departments would develop and who the new leaders would be. Once we combined, there were no surprises and we have worked very well together since.”

It’s not always that easy. Cultures must mesh. Without naming firms, Barranco discussed a three-way, $200 million merger that wasn’t going to work.

Could a merger be as, or more, appealing than an acquisition? Yes, Barranco believes. “I think mergers add the elements of commitment, responsibility and teamwork whereas acquisitions may not,” he explained. “Once a person has been paid for their business in an acquisition, they may not have the same drive to succeed as before. Owners of merged firms have not received a payout, and must therefore find ways to work together and create new successes.”

Consolidation via succession Not all firm CEOs or partners merge with other firms for geographic, resource, or

financial prosperity purposes. What’s going to happen to the firm when you retire? According to a 2012 survey conducted by the AICPA Private Companies Practice Section and Succession Institute, nearly 80 percent of CPA firm owners expect succession to become a “major issue” for their respective firms in the next decade.

“When you’ve got owners of an existing firm and they don’t have the people beneath them to buy them out, they need another firm to come in and do a merger or acquisition so they have a way of retiring,” Dunn explained. “You’ve got the Baby Boomer generation nearing retirement. The M/A route is the succession plan.”

No slowing down It was announced on June 30 that Big Four firm KPMG acquired Top 100 firm Rothstein Kass, who specialized in auditing hedge funds. The move made KPMG the largest auditor of hedge funds.

Also in June, Top 100 firm Kennedy and Coe announced a merger with Matson and Isom, as did Top 100 firm CohnReznick with Ercolini & Co., and Top 100 firm Weisermazars with ICS Consulting Partners.

What does this mean? There’s no slowing down.

“I think the activity in the Top 100 will continue,” Baggett said. “Those deals are still out there and they’re still continuing.

Where the activity will be coming from are the firms that started out 15 to 20 years ago, or longer, and have now reached that $15 or $20 million range. They can grow, but they really can’t compete with some of the training, some of the investments, or some of the standard issues you need in the workplace today, especially with the continued regulatory oversight. You’re going to continue to find that Top 100 firms and the second 50 (firms ranked 50 to 100) will continue to merge or be acquired. It would not surprise me in the next 10 years to see more than half of those firms disappear. I’m already talking to four of them,” said Baggett.

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2014 OUTSTANDING ALUMNUS On one hand is the Rhodes Scholar finalist, where grades were never in question. On the other hand is the student-athlete who is told he will never graduate college.

“Then the athlete realizes that failure is not an option,” said Dr. Gary Waters, Senior Associate Athletics Director for Student-Athlete Support Services at Auburn University, and 1976 School of Accountancy graduate. “And when he walks across that stage and receives his diploma – that’s equally as gratifying to me as the Rhodes Scholar.”

Waters’ department provides academic support for Auburn’s student-athletes through mentors, tutors and the development of mathematics and writing laboratories, and the Auburn Tiger Career Development Center designed to enhance professional and personal development before the student-athlete enters the work environment. An estimated 540 student-athletes are impacted by Waters’ program each year.

Waters, who also served as an assistant professor in accounting (1981-87), Beta Alpha Psi advisor (1982-87), and as Associate Dean of Undergraduate Programs (1997-2002), is the School of Accountancy’s Outstanding Alumnus for 2014.

When the Cullman, Ala., native accepted the award at the School of Accountancy spring banquet, he quoted former Auburn quarterback Pat Sullivan, saying, “When he (Sullivan) accepted the Heisman Trophy, he said that there were more deserving recip-

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DR. GARY WATERS ’76 LONG-TIME AUBURN FACULTY MEMBER NAMED OUTSTANDING ALUMNUS

ients, but none more appreciative. That’s how I feel.”

“The School of Accountancy and the Harbert College of Business have been such an important part of my life. The College of Business has blessed me more than any contribution I have made over the years.

It’s very exciting to see where the College is going. It’s the best of times at the College and it’s going to keep getting better.”

Waters said he left home at 18 when his parents turned him over to “Auburn and the College of Business.” Today, many parents turn their student-athletes’ study habits over to Waters. He considers the minds of today’s athletes to be “amazing” and noted that the group of 540 averaged a cumulative GPA of 3.0 or higher and that just two athletes had GPAs of 2.0 or lower.

“The key is to ultimately determine how a kid is going to respond in a positive manner,” said Waters. “Some kids, you give them simple direction and they follow that direction. Some have to understand the entire background about what you

A photo taken from the 1984 Glomerata pictures a younger Waters at an AU event.

are talking about. You have to understand what motivates kids and what doesn’t. That changes from student to student. When a kid doesn’t want to graduate, it’s part of our responsibility to make sure that graduation becomes a priority to them.”

Though Waters’ position is within the athletic department, he continues to support the School of Accountancy each year.

Waters appoints a number of Master of Accountancy (MAcc) students to help with a variety of roles related to student-athletic academic development. Some provide tutoring in accounting or business-related courses. Some help tracking books in the depository. Another is the “Chief Information Officer,” keeping up with athletes’ class attendance. “That person pulls the information together and provides it to us on a timely basis,” Waters said. “If a student-athlete misses a class, we want their coach to ask, ‘Why didn’t you go to history

class this morning?’”

When he isn’t helping student-athletes, Waters said he enjoys spending time with his wife and two children – watching the Auburn Tigers together, of course.

Waters, a true Auburn fan, requested a framed print of the “Kick, Bama, Kick” play to commemorate his award.

Gary & family (From left: son Levi, Gary, wife Jackie, and daughter Emily) Fall 2014

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ADVISORY COUNCIL The SOA Advisory Council represents alumni and friends who give of their time and financial resources to support the School of Accountancy in countless ways.

M. Lamar Barnett, Jr., 2nd VP, Internal Audit

Aflac Worldwide Headquarters Columbus, GA

Bill Barranco, Member Warren Averett Montgomery, AL

Steve Barranco, Member Warren Averett Montgomery, AL

Timothy A. Barton, Global Finance Director Gibson Guitar Corporation Nashville, TN

Jerry A. Brewer, Chief Financial Officer

Centennial Holding Company Atlanta, GA

Wesley A. Brown, Director L. Paul Kassouf & Co, PC Birmingham, AL

Steve Byrne, Partner Chad Downey, Director of Financial Reporting Guardian Pharmacy, LLC Atlanta, GA

Charles H. Edwards, III, Owner Edwards & Associates, LLP Auburn, AL

W. Dane Floyd, Partner

Aldridge, Borden & Company, PC Montgomery, AL

Clinton Gilmore, Partner

Robinson, Grimes & Company, PC Columbus, GA The SOA Connection

Janet E. Mertz, CPA, PFS Director

Douglas Grant, Partner

Jerry Moore, Treasurer & Controller

Art Guy, Partner Baltimore Tax Market Leader

Darren L. Neuschwander, Managing Member

Jason K. Harpe, Partner

Dawn G. Patrick, Partner

Stephen C. Harrison, Partner - Lead Tax Services

Larry Quimby, Retired Partner

Lovoy, Summerville & Shelton, LLC Auburn, AL PricewaterhouseCoopers, LLP Birmingham, AL

Ernst & Young, LLP Baltimore, MD

Carr, Riggs & Ingram, LLC Birmingham, AL

Deloitte Atlanta, GA

Fall 2014

Pathstone Family Office Atlanta, GA Altec Birmingham, AL

Green NFH, LLC Robertsdale, AL

Cherry Bekaert, LLP Atlanta, GA

PricewaterhouseCoopers, LLP Athens, AL

J. Gregory Henderson, President & CEO

Jay Robbins, Member, Tax and Business Advisory

Gregory Heston, Partner

Lillian E. Serviss, CPA

Brent Hicks, Risk Executive – Finance and Capital Markets

Ned Sheffield, Managing Partner

Southeast Alabama Gas District Andalusia, AL Ernst & Young LLP Atlanta, GA

BB&T Winston-Salem, NC

Donald Howell, Partner

Lovoy, Summerville & Shelton, LLC Birmingham, AL

Dick Ingwersen, Member Warren Averett Atlanta, GA

H. Brad Kimbrough, EVP, Controller and Chief Accounting Officer Regions Financial Corporation Birmingham, AL

Richard S. King, Director of Charitable Giving

Mauldin & Jenkins, LLC Atlanta, GA

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Michelle M. Granberry, Partner

Alabama Power Foundation Birmingham, AL

E. William Koons, Partner PricewaterhouseCoopers, LLP Atlanta, GA

Gregory W. McCord, Managing Director, Tax KPMG LLP Nashville, TN

Grayson McDermott, Partner Crow, Shields & Bailey, PC Mobile, AL

Warren Averett Atlanta, GA

Himmelwright, Huguley and Boles, LLC Opelika, AL Jackson Thornton Montgomery, AL

J. Robin Short, Principal Jackson Thornton Dothan, AL

Kim M. Spinello, Tax Director PricewaterhouseCoopers, LLP Atlanta, GA

Jenny Wakeford, Director of Accounting Children’s Health System Birmingham, AL

Brooke Walker, Financial Services, Senior Supervisor in Tax Chick-fil-A, Inc. Atlanta, GA

Richard Wells, Partner KPMG LLP Atlanta, GA

Karen L. Wit, Senior Director of SEC Reporting Equifax Atlanta, GA

Jeff Wright, Managing Partner Draffin & Tucker LLP Albany, GA

Matthew D. Cessna, CPA Matt currently serves as a Merchandising Finance Manager with The Home Depot in Atlanta, Ga. In this role, he is responsible for managing the multi-billion dollar P&L and driving the long-term strategic vision of the Flooring Department. Matt began his career with Ernst & Young, LLP. During his time with EY, he held various titles, including Assurance Senior Associate in Atlanta and Rotational Program Consultant in New York City. Matt graduated with a BSBA in 2008 and Master of Accountancy in 2009.

As a student, Matt interned with EY, Turner Broadcasting System, and Polyvision Corporation.

Sara Compton Cothran, CPA, CGMA Sara currently serves as a Senior Accountant with Thompson Tractor Co., Inc, where she has recently earned the designation of CGMA. She previously worked with Carr, Riggs & Ingram, as well as KPMG. She has been very active in the Alabama Society of CPAs during her career and is past President of the Young CPA Board. She also served as the Young CPAs Representative on the ASCPA Board while concurrently representing the Birmingham Chapter on the Young CPA Board. She has been the recipient of the ASCPA’s Outstanding Young CPA Award, as well as the ASCPA Leadership Academy’s Foresight Award. She is a graduate of the ASCPA’s Leadership Academy and Thompson Tractor’s Leadership Development Program.

Brad Garland, CPA Brad Garland is a manager in the Taxation Department at Hall Albright Garrison & Associates in Huntsville, Ala. He also serves as President of BNI Cove and Rocket City

2014-2015 YOUNG ALUMNI ADVISORY COUNCIL The Young Alumni Advisory Council is a new addition for the 2014-2015 school year. Nominated and selected by the School of Accountancy Advisory Council, this group represents alumni that are established in their careers, but not too far removed from their collegiate years. We are excited to welcome this fresh perspective that will help the SOA continue to improve and perfect our programs.

SGO; Treasurer for TEDxHuntsville; board member for Rise School of Huntsville and RocketHatch. Brad previously served as a Senior Tax Associate with CohnReznick, where he specialized in low-income housing tax credits and non-profit entities. He received his BSBA and Master of Accountancy degrees at Auburn.

Jordan G. Jones, CPA Jordan currently serves as an Audit Senior Manager with PricewaterhouseCoopers, LLP in Birmingham, Ala., where he has been employed since receiving his MAcc in 2005. He is a member of the AICPA and ASCPA. Jordan also serves on the Junior Board of Cornerstone School of Alabama and M-Power Ministries, and the Finance Committee of Oak Mountain Presbyterian Church.

P. Benjamin Leaver, CPA Ben currently serves as a Senior Tax Manager with Sellers, Richardson, Holman & West, LLP in Birmingham, Ala. where he has been

employed since 2007. He is a member of the AICPA and ASCPA. Ben received his BSBA and Master of Accountancy at Auburn.

Harrison P. Lewis, CPA Harrison currently serves as an Assurance Manager with Ernst & Young, LLP in Chattanooga, Tenn., where he has been employed since 2007. He is a member of the AICPA, ASCPA, and United Way. Harrison interned with EY as an Auburn undergraduate and also received his BSBA and Master of Accountancy at Auburn.

Jonathan A. Mayer, CPA/PFS Jonathan currently serves as a Tax Manager in the Private Client Services (PCS) practice at Ernst & Young, LLP in Atlanta, Ga., where he has been employed since 2006. He is a member of the AICPA and the GSCPA. Jonathan also is a member of the Atlanta Estate Planning Council. Jonathan has previously served as Co-Chair for Ernst & Young on the Atlanta People Advisory Forum and has been a contributing editor for Ernst & Young’s Tax Guide. He earned his BSBA and Master of Accountancy at Auburn.

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FACULTY NEWS

TWO SENIOR FACULTY PROMOTED TO FULL PROFESSOR The School of Accountancy now has two additional full professors effective Fall Semester 2014, Dr. Jennifer Mueller-Phillips and Dr. Duane Brandon.

Dr. Jennifer Mueller-Phillips, KPMG Professor, joined Auburn in 2000.

Her research interests relate to auditor judgment and liability, with publications appearing in Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, Journal of Information Systems, Advances in Accounting, Issues in Accounting Education, Journal of Accounting Education, Journal of Accountancy, and CPA Journal. Recent recognition includes a highly-competitive research grant by the Center for Audit Quality, appointment to a research synthesis team of the Public Company Accounting Oversight Board, and to the KPMG Academic Research Panel, which supports the firm’s funding for academic research nationwide.

Dr. Mueller-Phillips’ passion is teaching the undergraduate auditing course. She participates in numerous national programs to keep her audit knowledge current and brings in audit professionals to speak about current issues. She has been recognized numerous times for outstanding teaching at Virginia Tech and Auburn University, including the College’s prestigious McCartney Award.

She recently concluded two years of service as Beta Alpha Psi faculty advisor. Her newest role in the college is as Director of Quality Assurance, reporting to Associate Dean Norman Godwin on assurance of learning and accreditation matters.

Dr. Duane Brandon, Taylor Professor, joined the Auburn faculty in 2003. He currently teaches undergraduate and graduate accounting courses as well as courses in the Phy-

sicians Executive MBA and Executive MBA programs.

His research interests are in audit quality, stakeholder perceptions of the audit, and auditor judgment and decision-making.

Dr. Brandon has been recognized multiple times for outstanding teaching, including the Outstanding Teaching Award in the SOA twice (2011, 2012), Outstanding Teacher Award – On-Campus MAcc (2010), the McCartney Teaching Award in the HCOB twice (2008, 2013), and the Lowder Teaching Award in the HCOB (2012). He also was selected twice to represent the HCOB as faculty honoree at Camp War Eagle in 2008 & 2012.

STANLEY PROMOTED TO ASSOCIATE PROFESSOR & TENURED The School of Accountancy proudly announces that Dr. Jonathan Stanley is promoted to Associate Professor effective Fall 2014. Along with this promotion comes tenure, which is a huge accomplishment!

Dr. Stanley’s research focuses on the determinants of audit quality and the information contained in audit disclosures.

His work has been published in various journals, including Auditing: A Journal of Practice & Theory, 10

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Current Issues in Auditing, Issues in Accounting Education, and the Journal of Accounting and Public Policy. He has received various awards in recognition of research and teaching, including the American Accounting Association’s Outstanding Auditing Dissertation Award, the School of Accountancy’s Outstanding Research and Teaching Awards, and the Harbert College’s Lowder Teaching Award.

Dr. Stanley holds a Bachelor of Science in Accounting, a Master of Taxation, and a Ph.D. from the University of Alabama.

He’s taught a variety of auditing and financial accounting courses at the undergraduate, masters, and MBA levels. Currently, Dr. Stanley teaches Intermediate Accounting I and Advanced Accounting Topics to undergraduate and MAcc students.

Harbert College of Business 2014 Lowder Teaching Award

SOA faculty & staff at the spring awards ceremony (from left, row one: Miller, Inger, Loraas, Murphy, Lakas, Mueller-Phillips, Key, Borden, and Cornett; row two: Long, Vansant, Holt, Brandon, Jones, Stanley, Searcy, McLelland, Cochran, Quimby, and Alderman).

Dr. Brandon’s research has appeared in top academic accounting journals including Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Behavioral Research in Accounting, The Journal of Accounting Education, the Journal of Accountancy, and others. He has received multiple internal and external research

grants, including a grant from the Center for Audit Quality. Dr. Brandon received his Ph.D. and MAcc from Virginia Tech and his B.S. from Christopher Newport University. Dr. Brandon and his wife, Stacey, have two children, a son David (8) and daughter Kirby (7), and are enjoying raising a family on the Plains.

School of Accountancy 2014 Outstanding Teacher

School of Accountancy 2014 Outstanding Researcher

Harbert College of Business Outstanding Outreach Award

Dr. Tina Loraas

Dr. Kerry Inger

Dr. Sarah Stanwick

Associate Professor

Assistant Professor

Dr. Jonathan Stanley Associate Professor

Associate Professor

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BETA ALPHA PSI The leadership of the Epsilon Omicron chapter of Beta Alpha Psi thanks our employer sponsors for allowing us to have another successful year. We continue to be recognized as a superior chapter by the BAP national organization and are proud of the collective accomplishments of our chapter’s membership. On the following pages, we highlight just a few of these points of pride.

2014 BETA ALPHA PSI AWARDS Outstanding Teacher Dr. Jeff Jones

If your firm or company is interested in sponsoring the Auburn BAP chapter, please contact Colby Lakas (colby.lakas@auburn.edu) for more details.

BAP ADVISORS AND OFFICERS Jeff Jones receives his award (a panoramic of the 2013 Iron Bowl) from BAP President Jillian Lieber.

Outstanding Officer Daniel Bauman

From Left: Dr. Jennifer Mueller-Phillips, Elizabeth Yannakakis, Allie Koch, Alex Sehlhorst, Jillian Lieber, Paige Dean, Elizabeth Adlich, Katie Maugel, and Colby Lakas

BETA ALPHA PSI SPONSORS 2014-2015 Aflac, Inc. Aldridge, Borden & Company, PC Barfield, Murphy, Shank & Smith, PC Becker CPA Review Bennett Thrasher, PC Carr, Riggs & Ingram, LLC Cherry Bekaert, LLP CohnReznick, LLP Crow, Shields & Bailey, PC Deloitte, LLP Dent, Baker & Company, LLP Dougherty, McKinnon & Luby, LLC Draffin & Tucker, LLP Ernst & Young, LLP Frazier & Deeter, LLC Frost Cummings Tidwell Group, LLC Georgia-Pacific LLC Grant Thornton, LLP Hall, Albright, Garrison & Associates Jackson Thornton, PC 12

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KPMG, LLP L. Paul Kassouf & Company, PC Lovoy, Summerville & Shelton, LLC Machen, McChesney & Chastain, LLP Mauldin & Jenkins, LLC Metcalf Davis Moore Colson Pearce, Bevill, Leesburg, Moore, PC PricewaterhouseCoopers, LLP Robinson, Grimes & Company, PC Rödl & Partner Sellers, Richardson, Holman & West, LLP Smith, Dukes & Buckalew LLP* Smith & Howard, PC State Street* Surgical Care Affiliates* Turner Broadcasting System, Inc. Warren Averett, LLC Wilkins Miller Hieronymus, LLC* Windham Brannon*

*Indicates Fall 2014 new sponsor for 2014-2015

BAP Co-Advisor Jennifer Mueller-Phillips presents Daniel Bauman’s award.

Outstanding Member Allison Schwyn

BAP Co-Advisor Colby Lakas shares in the joy of Allison Schwyn’s (right) award.

BETA ALPHA PSI MEMBER

LEADS UNIVERSITY & EXCELS IN RECRUITMENT Harrison Mills promised to find ways to increase student dining options on campus, improve organizational block seating at athletic events and work with university leaders to find alternative and safer student transportation options at night.

As 2013-14 Auburn University SGA President and a senior accounting student in the Harbert College of Business, Mills kept his word.

Maybe that’s why Mills, a Snellville, Ga., native and current Master of Accountancy student, was an easy summer intern choice for accounting giant PricewaterhouseCoopers. Leadership has its advantages.

“They (PwC) saw that I was keeping my grades up and that I was working hard,” said Mills, who graduated with his BSBA in May. “In my free time, I wasn’t just sitting on the couch playing Xbox. I was out there trying to solve problems and thinking critically outside of the box.”

BAP STUDENT SPOTLIGHT There was a time when Mills, the son of an auditor for the USDA, didn’t see accounting in his future.

“We never really understood what my dad (Rick Mills) did,” he joked. “It (accounting) always looked and sounded boring to me. I came to school thinking I was going to do Army ROTC and political science, and I thought about law school. Those didn’t work out, and I lost interest in them.”

Then, after Mills signed up for a financial accounting class in 2010 and scored a 97 on his first exam, his future became clear.

“It just clicked,” he explained. “I thought it might have been a genetic thing. People joke in the accounting department that everybody has at least one family member who is in accounting. My dad is definitely influential and encouraging. As I work on my classes, I can always turn to him and ask him for a higher level perspective or real world perspective on some of my course work.”

Mills credited the School of Accountancy with giving him all of the “tools I need as far as preparing me to pursue not only a master’s degree, but pass the CPA exam on my first try. It also helped me develop my ability to collaborate and work as a team. Our group projects have helped prepare me to be an auditor where working in a team environment is critical.”

Mills’ role as SGA President also helped mold him personally and professionally.

“I feel like a lot of my soft skills were developed,” he said, referring to constant communication with peers and plenty of group interaction. “I think this has prepared me to be a better accountant in the future. I’m not sure where I’m going to go in my public accounting career. I’ll take opportunities when they are presented, but I definitely see myself in a management position.”

Harrison (to the right of Aubie) assists Auburn administration members, including President Jay Gogue, with the ribbon cutting ceremony of the new Recreation & Wellness Center’s opening in 2013.

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BETA ALPHA PSI

BETA ALPHA PSI HOSTS 2ND ANNUAL KICKIN’ CANCER FOR CLARK KICKBALL TOURNAMENT Last spring, one of the beloved School of Accountancy professors, Dr. Ron Clark, was suddenly diagnosed with cancer and retired from his position to seek treatment. Dr. Clark was in the midst of teaching ACCT 3510 Accounting Information Systems that semester, and had a very supportive group of accounting students behind him as he underwent chemo. In light of this diagnosis, two Beta Alpha Psi members (Pam Frank Hammond & Allison Schwyn) started a kickball fundraiser to honor Dr. Clark and raise money to fight cancer. The tournament, “Kickin’ Cancer for Clark,” allowed the BAP chapter to On March 22, 2014, the Epsilon Omicron chapter hosted the 2nd annual demonstrate its commitkickball tournament in Dr. Clark’s honor. ment to service in the community, and funds were donated to the American Cancer Society’s Relay for Life campaign. As BAP President Jillian Lieber, Dr. Ron & Judy Clark, and BAP VP of Service Elizabeth Yannaa result of the 2013 tournament’s success, the kakis pose after Ron threw out the first pitch of the day.

The overall winning team was sponsored by Rödl & Partner, who also provided their team with uniforms.

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chapter vowed to repeat the event in future years as a major service activity.

On March 22, 2014, the Epsilon Omicron chapter hosted the 2nd annual kickball tournament in Dr. Clark’s honor. The 2014 kickball tournament took on a different element of competition, as several of the BAP firms (Deloitte, EY, Frazier & Deeter, KPMG, PwC, Rödl & Partner, and Warren Averett) sponsored teams and contributed players. BAP students were then placed on eight different teams with the firms and fac-

ulty, playing in a single elimination bracket until only one team was left standing. The Rödl & Partner team, “Everyone Counts,” reigned victorious! The fact that Dr. Clark was able to throw out the first pitch of the game was especially meaningful, and everyone there knew how the American Cancer Society fundraising efforts could change the lives of people like him. Overall, the BAP chapter raised $5,493.66 for the American Cancer Society, winning the Relay for Life’s award for being the top fundraising team at Auburn University.

BAP members Helen Wessinger (left) and Olivia Arnold model the tournament t-shirt.

Dr. Jeff Jones makes a dive for a ball, helping his team clutch the win.

Dr. Travis Holt served as a referee and took his job very seriously.

Some teams were color coordinated and creatively named, such as the EY-sponsored team, “EY of the Tiger.”

BAP member John Canada cannot contain his excitement after his team (sponsored by PwC) made it to the final round.

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2014 ACCOUNTING INTERNSHIPS Auburn University is the only school that currently offers two “busy season” internship timing options supporting both audit & tax deadlines. Senior accounting majors can complete their degree by taking two courses on a “mini-term” or 5 week schedule during the semester of their internship.

Audit interns begin these courses in mid-March following their internship, while tax students have a split mini-term that allows them to intern from February to April 15th.

If you would like to learn more about hiring Auburn students as interns, please contact our Internship & Recruiting Coordinator, Colby Lakas (colby.lakas@auburn.edu).

Aflac, Inc. Columbus, GA

Frost Cummings Tidwell Group, LLC Birmingham, AL

Barfield, Murphy, Shank & Smith, PC Birmingham, AL

Gay & Joseph, CPA, PC LaGrange, GA

Bennett Thrasher PC Atlanta, GA

Georgia-Pacific LLC Atlanta, GA

Bloomberg LP Skillman, NJ

Goldman Sachs Group, Inc. New York City, NY

Carr, Riggs & Ingram, LLC Birmingham, AL Atlanta, GA

Grant Thornton LLP Atlanta, GA Hall Albright Garrison & Associates Huntsville, AL

Cherry Bekaert, LLP Atlanta, GA

J. Crew New York City, NY

CohnReznick LLP Atlanta, GA

Jackson Thornton Montgomery, AL Nashville, TN

Cox Enterprises Inc. Atlanta, GA Deloitte, LLP Atlanta, GA Austin, TX Birmingham, AL Chicago, IL

L. Paul Kassouf & Co., PC Birmingham, AL KPMG LLP Atlanta, GA Birmingham, AL Cincinnati, OH

Encap Investments Houston, TX

Machen, McChesney & Chastain, LLP Auburn, AL Mauldin & Jenkins, LLC Atlanta, GA Metcalf Davis Atlanta, GA

Frazier & Deeter, LLC Atlanta, GA

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Choosing the right intern is invaluable because, “it gives you the chance to essentially test drive a potential new recruit and it gives that new recruit the chance to see the company from the inside.”

Lovoy, Summerville & Shelton, LLC Auburn, AL Birmingham, AL

Ernst & Young LLP Atlanta, GA Birmingham, AL Dallas, TX London, England Miami, FL Nashville, TN Orlando, FL

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THE STYLISH SIDE OF ACCOUNTING

EY interns in Chicago for training Fall 2014

Pearce, Bevill, Leesburg, Moore, PC Birmingham, AL

his MBA from Tulane. He said finding an intern from Auburn “made sense.”

His fondness for Auburn coupled with his travel to campus for other matters helped advance the hiring process. “I’m of the opinion that top students at major universities across the country are going to be top students anywhere. You might as well take a look at a school like Auburn.”

Adlich’s summer was a busy one.

That’s the philosophy of J.Crew Chief Financial Officer and 1992 Auburn University graduate Stuart Haselden. It’s even better when that recruit comes from your alma mater. Elizabeth Adlich, a senior in the Harbert College School of Accountancy, spent the summer at J. Crew’s headquarters in New York City -- briefly trading Toomer’s Corner for Times Square.

“It was great to have a corporate Auburn connection in NYC. Stuart was very helpful in my transition into my role at J.Crew,” said Adlich, a Huntsville native. “Stuart checked in regularly to see how things were going. It was cool to be working just a few feet away from an Auburn alum, and I really enjoyed getting to see what he deals with day to day.”

Haselden, who completed his undergraduate degree in political science at Auburn, served four years in the U.S. Army before earning

Adlich initially believed her summer at J.Crew would be consumed with accounting. “I learned so much about every aspect of the business; it is fascinating to see everything that goes into getting that one shirt to the store and then into someone’s shopping bag,” she said. “I had the opportunity to meet with people from all departments and even spent time in the store.”

“I helped with the corporate expenses associated with fashion week travel, international store openings, style guide photo shoots, social media advertising, and spreads in all of the large fashion magazines,” she said. “I was also exposed to some smaller projects dealing with international/ domestic tax, wholesale sales, and the leases for some exciting new store openings.”

“This exposure to a completely different industry makes me a stronger candidate for positions in the future. I enjoyed learning more about how the entire business operates and then seeing those aspects reflected in the financials.”

“One of my favorite projects was helping with the invoices from the modeling agencies for the June Style guide. It was amazing to see how much time, money, and effort goes into small details that I

“It is great to understand the concepts behind what I am doing aside from just the numbers,” she said. “My professors have done a wonderful job teaching me about why things are done and not just how to do it.”

When asked how her Harbert School of Accountancy education helped her internship, she noted she was able to “talk the talk.”

Haselden and Adlich at the J. Crew Headquarters in NYC

PricewaterhouseCoopers LLP Atlanta, GA Birmingham, AL Charlotte, NC Dublin, Ireland Houston, TX Montgomery, AL Nashville, TN New York City, NY Senior ACCT major Mac McManus was hired

by PwC’s Dublin office for a summer internship.

don’t always notice as a consumer.”

Rödl & Partner Atlanta, GA Sellers, Richardson, Holman & West, LLP Birmingham, AL Warren Averett Birmingham, AL Fort Walton Beach, FL Montgomery, AL

Rock-Tenn Company Demopolis, AL

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AUBURN ACCOUNTING ONLINE

SCHOOL OF ACCOUNTANCY NOW OFFERING ONLINE BSBA IN ACCOUNTANCY Auburn University’s first online undergraduate program will target working professionals interested in pursuing careers in accounting.

The Harbert College of Business’ School of Accountancy will begin offering an online bachelor of science degree. Admission will be limited to second degree candidates who have already completed a bachelor’s degree or MBA at a school or college accredited by the Association to Advance Collegiate Schools of Business (AACSB). Admitted students will receive a waiver of the university and college core courses.

For more information about the Auburn Accounting Online Programs, please contact Amy Murphy, MAcc Program Director, at amy.murphy@auburn.edu, (334) 844-6118, or complete the “Request Information” form at www.macc.harbert.auburn.edu.

ACCOUNTING ONLINE PROGRAMS: Master of Accountancy (MAcc) MAcc Program Prerequisites Graduate Certificate in Accountancy BSBA in Accountancy

The program was approved by the AU Board of Trustees at their June 2014 meeting. The Alabama Commission on Higher Education (ACHE) will review the program proposal as an informational item at their December 5, 2014 meeting.

“Our online programs combine traditional instruction with modern technology delivery to offer educational opportunities to working professionals beyond Auburn’s campus,” School of Accountancy Director DeWayne Searcy said. “We are very pleased to be the first academic unit at Auburn to offer an online undergraduate degree and to pave the way for other programs to follow.”

“ I loved the MAcc Program. The distance program gave me the flexibility to continue with my current employment and allow me to have time with my family. I believe that Auburn is on the leading edge of what will be the university experience for many more people in the future. I had never been to Alabama until I attended the on campus residency last spring. It was a great experience to be on campus and made me feel a real part of the school. Thank you for all of your hard work and for allowing me to become part of the Auburn family.”

Nathan Risenmay, MAcc ‘13

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“ I’m SO happy I could be a part of Auburn’s MAcc Program. Between starting out at another school and talking to peers working on their masters, I’m certain I’m getting the best education possible, and to do it by distance has been a blessing!”

Emily Cavaco, MAcc, ‘13

Students balancing career and family obligations will be able to complete the 30-semester hour program in two years by taking six credit hours per semester. Fulltime students may graduate more quickly.

The Harbert College of Business is known for the quality of its online programs, as well as for its innovative course delivery.

U.S. News & World Report ranked the college 12th nationally in its 2014 survey of the nation’s online graduate programs.

“Our traditional on-campus classes are videotaped and online students watch their lectures via streaming video either live or at a time convenient to their work schedules,” said Amy Murphy, Director of Accounting Graduate Programs in the Harbert College of Business. “Therefore, online students receive the same instruction and the same AACSB accredited degree as their on-campus peers. Students are attracted to our program because they are getting the same education as their on-campus counterparts without giving up their full-time jobs to

“ I just wanted to let you know how immensely thankful I am for you (Amy Murphy) and for the opportunity the distance program gave me. Not only am I incredibly proud to have the degree, but it gave me the tools to successfully pass the CPA exam and help me advance at my firm. In 2010, this was the goal I had in mind. The work that you and all of the MAcc faculty put in with the distance students has helped me accomplish that goal.”

Online MAcc 2014 Outstanding Student Award

Phillip Sullivan, MAcc, ‘12

Alton Duncan

Alton is the CFO of Victory Real Estate Investments in Columbus, Ga.

Online MAcc 2014 Outstanding Teaching Award

Online MAcc students during the On-Campus Residency in April 2014

improve their educational credentials.”

The development of the online undergraduate degree in accounting reaffirms Auburn University’s commitment to meeting the needs of current and future students, including those with family and career obligations. Auburn University’s Strategic Plan prioritizes the “development of eLearning programs.”

Based on the 2014-2015 edition of the U.S. Bureau of Labor Stastics Occupational Outlook Handbook, the accounting profession is listed as one of the occupations with the largest projected number of job openings. According to the American Institute of CPAs, 75 percent of today’s CPAs will retire over the next 15 years, creating greater demand for a new generation of accounting professionals.

Dr. Jonathan Stanley Associate Professor

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MAcc PROGRAM

MASTER OF ACCOUNTANCY (MAcc) CELEBRATES 30 YEARS OF EXCELLENCE The 1984-85 school year was characterized by the revival of the Hey Day tradition, the hiring of Coach Hal Baird to revive the losing Auburn baseball team, and most importantly (depending on who you ask), the establishment of the Master of Accountancy degree program. In its first academic

year, the program amassed a whopping one (1) graduate – Christy (Lee) Whitaker in August of 1985. It goes without saying that there was tremendous growth potential for the program from that juncture!

Throughout its 30 year tenure, the MAcc

MAcc FAST FACTS: 1984-2014* Average Class Size: 30 students Number of Graduates (On-Campus & Online): 1,072 Number of Trips to South America: 5 Number of Becker CPA Review courses offered: 11 Current average credentials of accepted applicants: 3.6 overall/ major/upper-level GPA; 600 GMAT Current placements within 3 months of graduation: 100% *on-campus statistics, unless specified

program has grown in prestige and experienced continuous improvement thanks to the commitment of School of Accountancy faculty, alumni and students. Amy Murphy, MAcc Program Director since 1994, has witnessed (and played a key role in) the program’s evolution throughout her career at Auburn. Not to mention, she is a product of the program herself! “Although I enjoyed my undergraduate program, my year in the Master of Accountancy Program was the best year of my academic career. The Harbert MAcc program provides students with skills and credentials not provided at the undergraduate level. The on-campus MAcc students come in as kids and leave as very polished young professionals. The transformation process is truly amazing.

In addition, students develop friendships that last a lifetime. The program is truly outstanding, and I’m so honored to be not only an alum but also the program director for the past 20 years.”

A page from the 1984-85 Glomerata describes some pop culture “favorties” at the time the MAcc Program was born.

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Now characterized by a study abroad component (since Fall 2009) and an integrated Becker CPA review course (since Spring

2005), the MAcc is a highly desirable next step for accounting graduates wishing to gain additional expertise in their field.

Since posting “throwback” photos on social media is all the rage, we opted for our own version of this nostalgic practice on the previous page. Those of you who were around in 1984-85 can appreciate it; those of you who weren’t (or were too young to remember), can realize how much has changed in the way of pop culture.

We know what you’re thinking. When did the “MAc” program become the “MAcc” program?

At the time the program was introduced, the prefix for accounting courses was “AC” instead of “ACCT,” which made “MAc” the natural abbreviation for the Master of Accountancy. This abbreviation has been commonly used by Auburn students and faculty ever since the program’s inception.

However, in early 2014, we learned that when the original Master of Accountancy program proposal was sent to the Alabama Commission on Higher Education (ACHE) for approval, they actually approved the acronym “MAcc.” Since ACHE is the ultimate authority in this situation, we changed the program code in all of our internal & external materials to comply with the original approved abbreviation.

MAcc BIRTHDAY CELEBRATION: HOMECOMING WEEKEND We’ll be celebrating the MAcc Program’s “birthday” at the Homecoming game (Louisiana Tech) on September 27, 2014. Join us to reconnect with your MAcc classmates and enjoy some great food and drinks provided by the School of Accountancy. Further details are on the back cover of the magazine.

Cheers to 30 years of excellence!

MAcc students pause for a group shot during the trip.

ON-CAMPUS MAcc CLASS 2014 TRAVELS TO BRAZIL The On-Campus MAcc students traveled abroad to Rio de Janeiro and São Paulo, Brazil with several accounting faculty in December of 2013. The study abroad allows students to gain exposure to South American culture, economics, and politics.

In advance of the trip, the MAcc students hosted fundraisers at Zoe’s and Chipotle for a charity, World Vision, which has a local chapter in Brazil. World Vision acts as an advocate for the poor, and provides assistance to those affected by natural disasters and civil conflict. Thanks to their efforts, the MAcc students were able to present a check for over $6,500 to the leaders of the

World Vision chapter during their trip.

Students on the MAcc fundraising committee present a check for over $6,500 to World Vision of Brazil.

Despite their business casual attire, MAcc students explore the Ipanema beach in between company visits.

The international trip highlights similarities and differences of the way business is conducted by offering on-site visits to various accounting firms, companies, and not-forprofit organizations. During free time, the students explored Rio, including the Christ the Redeemer statue, Copacabana beach and Sugarloaf mountain. The study abroad develops strong camaraderie among the students, and the students develop lifelong relationships with their faculty. The MAcc Class of 2015 will travel to Lima and Cusco, Peru.

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MAcc PROGRAM

On Campus MAcc 2014 Outstanding Student

2013 MAcc ALUM RECOGNIZED BY AICPA FOR TOP CPA SCORES Joseph Guthrie, a 2013 Harbert College of Business Master of Accountancy alum, became one of few Auburn graduates, and one of 55 nationally in 2013, to win the prestigious Elijah Watt Sells Award.

Guthrie, who is now a CPA at Cherry Bekaert, LLP in Atlanta, earned the honor by scoring a remarkable 97 average across all four sections (REG, FAR, BEC and AUD) of the CPA exam. The award, offered by the American Institute of CPAs, is given to candidates who obtained a cumulative average score above 95.5 on the exam, completed testing during the 2013 calendar year and passed all four sections of the exam on their first attempt. The award was established by the AICPA in 1923.

Guthrie’s average score was among the top .06 percent of the 94,154 individuals who sat for the exam.

“I was not really aware of how big of a deal the award was,” Guthrie humbly said. “I was receiving congratulatory emails from my co-workers and former professors for a few days after receiving the award. I honestly was just grateful that I passed the exam the first time around. Receiving the award was an added bonus. It was nice because there was a lot of hard work that I put in for it, so I guess that I felt that the hard work was rewarded.”

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Amy Murphy, Director of the Master of Accountancy Program, is “honored to call Joseph Guthrie one of our own.”

“We are so proud of Joseph for winning the Elijah Watt Sells Award,” Murphy said. “Throughout Joseph’s academic career at Auburn, he was always an exemplary student and such a pleasure to have in the program. The reputation of the Auburn MAcc Program continues to rise because of students like Joseph Guthrie.”

While also working as a graduate assistant in 2012-13, Guthrie prepped for the exam by taking the Becker Review course, a requirement for MAcc students.

MacKenzy Harper

Pictured left, MacKenzy is a Staff Auditor with Ernst & Young in Cincinnati, Ohio.

On Campus MAcc 2014 Outstanding Teaching Award

“I definitely feel that Auburn prepared me extremely well,” Guthrie said. “Auburn provided me with an excellent knowledge base of accounting. The MAcc program at Auburn stresses the CPA exam. Although preparing for the exam while still in the program was difficult, it was definitely worth it.”

Today, the Covington, Ga., native has worked in the Tax Department at Cherry Bekaert since August of 2013. Some of his work has been at the corporate and international-level.

“I enjoy what I’m doing right now – public accounting. It’s very interesting to see the different clients,” he said.

Dr. Jeff Jones

Dr. Jones was presented with a piece of Auburn artwork to commemorate the award.

Class of 2014

BECKER CELEBRITY SIGHTINGS

MAcc CLASS OF 2014 CARRIES TORCH OF CPA SUCCESS Each year, accounting students throughout the country undertake a grueling fourpart CPA exam as part of their credential process. Despite the exam’s complexity and difficulty, Auburn’s Master of Accountancy (MAcc) students have historically SOAred over other accounting programs. The MAcc Class of 2014 is no exception.

“Our consistently strong pass rates are a testament to the excellent instruction provided by our faculty and to the outstanding students we continue to enroll into the program each year. We are so proud of these students,” said Amy Murphy, MAcc Program Director.

CPA EXAM AUBURN MAcc PROGRAM NATIONAL PERCENT

SECTION

CLASS OF 2014 CPA Pass Rates

PASSING AVERAGE

First-Time Candidates

Repeat and First-Time Candidates

FAR

93%*

44%**

AUD

80%*

48%**

REG

85%*

52%**

BEC

95%* 59%**

The combination of outstanding faculty instruction, unrelenting student commitment and Becker CPA Review preparation results in the Auburn MAcc program’s outstanding pass rates. Because Becker is such a big part of the MAcc students’ lives during the CPA exam semester, they become very attached to the Becker national instructors. Below and above, you’ll find a couple of our star-struck alumni that had the privilege of meeting a “CPA celebrity” in person. Peter Olinto is one of the Becker course video stars, and made a trip to several Atlanta accounting firms recently.

Above: Heather White (MAcc ’13 - PwC Atlanta) was quick to post her photo with Olinto on social media, indicating “only accounting folk will understand.”

Below: Will Geeslin (BSBA ’11, MAcc ’12 EY Atlanta alumnus) says that he’s never been one to stop a person to request a picture… until he saw Peter Olinto.

* Source: Students’ Official CPA Exam Score Reports on first attempt. ** Source: The National Percent Passing rates for the 1st and 2nd Quarters of 2014 were obtained from Lamar Harris, Executive Director of the Alabama State Board of Public Accountancy. The Auburn MAcc students sat for FAR and AUD during the first quarter of 2014, and they sat for REG and BEC during the second quarter.

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SCHOLARSHIPS & AWARDS

A group of the 2014-15 School of Accountancy student award recipients gather for a photo after the awards ceremony.

Aflac, Inc. Accounting Scholarship Recipients: Carter Mize and Claire Robinson

Alabama Society of CPAs Accounting Achievement Award Recipient: Abigail Missildine

Aldridge, Borden & Company, P.C. Accounting Scholarship

ASCPA/Kassouf and Company Endowed Scholarship Recipient: Evan Cox

Barfield, Murphy, Shank & Smith, P.C. Accounting Scholarship Recipient: Emily Espy

Through the generosity of these corporations, firms, and individuals, the School of Accountancy awarded over 50 scholarships to top students majoring in accounting for the 20142015 academic year. We are sincerely grateful to these donors for supporting our students and programs.

If you are interested in becoming a donor, please contact Jennifer Cornett, School of Accountancy Scholarships Coordinator, at cornejn@auburn.edu or (334) 844-6213.

Bennett Thrasher, P.C. Accounting Scholarship Recipient: Paige Harrell

Recipient: Will Pankey

ASCPA Education Foundation Scholarship Recipient: Abigail Missildine

Emily Espy receives the Barfield, Murphy, Shank & Smith Accounting Scholarship from Senior Manager Michael Eanes.

Becker CPA Review Course Award Abigail Missildine (right) receives the Alabama Society of CPAs Accounting Achievement Award from President & CEO Jeannine Birmingham.

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Recipients: Hallie Lawrence, David Merrill, Garrett Dyas, Mallory Mims, Lori Vanarsdall, Grace Ward

Paige Harrell receives the Bennett Thrasher Accounting Scholarship from Shareholder Jeff Call.

R. Bernard Blankenship Scholarship in Accountancy Recipient: Andrea Venable

Greg Burgess Memorial Scholarship in Accountancy Recipient: Askari Rushing

Dion McDonald, Deloitte Partner (right), with award recipients Collin Powell (left) and Stewart Pittman (center).

Award recipients, Askari Rushing (left) and Jasmine Pettaway, pose for a photo after the ceremony.

Cherry Bekaert, LLP Accounting Scholarship Recipient: Trey Northrop

CohnReznick, LLP Accounting Scholarship Recipient: Noelle Ahmed

Deloitte, LLP Accounting Scholarship Recipients: Cate Rubino and Stewart Pittman

Draffin & Tucker, LLP Accounting Scholarship Recipient: Bennett Norris

Ernst & Young, LLP/ R. Travis Kirkpatrick Memorial Scholarship

Hall, Albright, Garrison & Associates, PC Accounting Scholarship

Machen, McChesney & Chastain, LLP Accounting Scholarship

Recipient: Catherine Wilson

Recipient: Stephen Taunton

Dick and Terry Ingwersen Accounting Scholarship

Mauldin & Jenkins, LLC Accounting Scholarship

Recipient: Kendall Trupp

Recipient: Martin Meeks

Jackson Thornton Accounting Scholarship

Philip Marshall McElroy Memorial Scholarship

Recipient: Patrick Dreher

Recipient: Mac McManus

L. Paul Kassouf & Company, PC Endowed Scholarship

Metcalf Davis Accounting Scholarship

Recipient: Matthew Nunnally

KPMG, LLP Accounting Scholarship

C.G. Mills Endowment for Instructional Excellence in Accountancy

Recipients: Daniel Bauman and Kiki Isaac

Recipients: Kelsey Dalton and Katie Maugel

William J. Nettles Endowed Memorial Scholarship

Recipients: Kelly Cash and Steven Seidband

Recipient: Sarah Cage

Federation of Schools of Accountancy Student Achievement Award

Pearce, Bevill, Leesburg, Moore, P.C. Accounting Scholarship

Recipient: Stephen Taunton

Recipient: Samantha Peters

Laverne Taylor Flanagan Scholarship

Melba C. Peebles Accounting Scholarship

Recipient: Jillian Lieber

Frazier & Deeter, LLC Accounting Scholarship Recipient: Brandi Corzatt

Grant Thornton, LLP Scholarship Recipient: Collin Powell

Recipient: Mercedes Fox

Recipients: Katie Prendergast and Megan Borys Kiki Isaac receives the KPMG Accounting Scholarship from Partner Richard Wells.

PricewaterhouseCoopers, LLP Accounting Scholarship Recipients: Jordan Callahan, Paige Dean, and Brandon Steverson Fall 2014

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SCHOLARSHIPS & AWARDS

Samantha Peters (right) receives the Pearce, Bevill, Leesburg, Moore Accounting Scholarship from Marketing Director Joy Breedlove.

AUBURN SENIOR RECEIVES PRESTIGIOUS PCAOB SCHOLARSHIP Brandon Steverson, a Harbert College of Business senior in accounting from Tallahassee, Fla., was awarded a $10,000 Public Company Accounting Oversight Board (PCAOB) scholarship for the 201415 academic year. Steverson, nominated by the School of Accountancy scholarships committee, is one of 102 students nationwide to receive the scholarship.

“One of the coolest aspects of receiving the scholarship was that I had no idea that I was even being considered for it until I opened the letter in the mail,” Steverson said. “I know that there are plenty of other students in my class that are much more qualified and deserving than I am, so receiving an award like this one was a surprise. It’s humbling when you get an opportunity handed to you like this. There’s no doubt that it was a God thing.”

Steverson said he plans to use the money to help pay out-of-state tuition towards earning his degree, getting a CPA license and eventually, working in public accounting.

“I think all of my classmates would agree that accounting is a tough major, but the 26

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Fall 2014

Jerry Lewis Savage Memorial Accounting Scholarship Recipients: Lauren Fair and Becca Mock

School of Accountancy Faculty and Staff Scholarship Recipients: Lindsey Ripa and Jasmine Pettaway

Sellers, Richardson, Holman & West, LLP Accounting Scholarship Recipient: Elizabeth Adlich

accounting faculty at Auburn is second to none,” he said. “It makes all the difference having great professors like Drs. Jones, Inger, and Holt that go the distance to prepare their students. There are definitely some classes that make you earn your stripes, but in the end the challenge is what makes Auburn accounting students stand out and it’s the reason we are so well-prepared for a career.”

In its fourth year, the PCAOB Scholarship Program was created to satisfy the Sarbanes-Oxley Act of 2002, which mandated that funds generated from the collection of monetary penalties imposed by the PCAOB must be used to fund a merit scholarship program for students in accredited accounting degree programs.

From left, SRHW’s Courtney Tibbets, MAcc Asst. Director Colby Lakas, SRHW’s Katy Wise, and award recipient Elizabeth Adlich at the awards ceremony reception.

Warren Averett, LLC - Atlanta Recipient: James Watkins

Warren Averett, LLC - Birmingham Recipient: Brenda Fiacco

Warren Averett, LLC - Destin Recipient: Bethany Hovater

Warren Averett, LLC - Montgomery Recipient: Amy Shaw

Elton & Janet Wolf Endowed Scholarship in Accounting Recipient: Allison Schwyn

Faculty members, DeWayne Searcy (left) and Jennifer Cornett (right), with Warren Averett Member, Dick Ingwersen (center), during the reception.

PricewaterhouseCoopers, LLP Graduate Research Assistant 2014-2015 Allison Schwyn – PwC-Audit - Nashville

Allison Schwyn with Terry Sparks, PwC Partner

EY Graduate Research Assistants 2014-2015 Megan Borys – EY-Audit – Atlanta Katie Prendergast – EY-Audit - Atlanta

Megan Borys with Greg Heston, EY Partner

Katie Prendergast with Greg Heston, EY Partner Fall 2014

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ALUMNI

FALL 2013 TAILGATES

The School of Accountancy hosted two tailgates during the 2013 football season for our alumni & friends.

It was great to reconnect with former classmates and share in the excitement of the Tigers’ miracle season!

Here, we highlight just a handful of our visitors that we enjoyed seeing on the Lowder Hall lawn. We can’t wait to do it all again this fall!

Left column, top to bottom: Amy Murphy (‘88, ‘92) embraces a very important visitor, Aubie!

Executive Society volunteers & Class of ‘14 accounting alumni (left to right: Katie Prendergast, Tim Voss, Megan Borys, Mario Egues, and Dillon Stose) Jeff Wright (‘90) and family (Seth, Belinda & Taylor Wright) Rosemary Stewart, Katie Wakeford, Jenny Rice Wakeford (‘94), & Emily Lore Right column, top to bottom: Joseph Brannan (‘08) and wife Emily Brannan Larry Quimby (‘75, ‘11) and wife Margaret Quimby (‘76) Linda Brice McGarr (‘84) and husband Sam McGarr MAcc Class of ‘14 students (left to right: Julia Steinhilber, Emily Loefgren, Elizabeth Davis, and MacKenzy Harper) Jan Wootan Batson, Roberta Kessler Byrum (‘76) and husband David Byrum (‘76)

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MAcc 5 BY 5 ACHIEVES RECORD PARTICIPATION RATES IN 2ND YEAR

ANNUAL GIVING

Did you know that in 2013, the Master of Accountancy program implemented a class gift campaign? Each cohort of on-campus and online students are now challenged to donate $500 over a 5 year period after graduation. Dubbed the “MAcc 5 by 5,” the class gift has already gained momentum in its second year. The class of 2014 saw a participation rate of 52% of online and 93% of on-campus students. These pledges resulted in nearly $26,000 being committed to continuing the excellence that the Master of Accountancy program embodies. The money raised primarily goes towards funding summer research grants for faculty, scholarships, and graduate research assistantships. We are so proud of our new MAcc alumni and their contributions!

If you are interested in spearheading a MAcc class gift for your cohort, please contact Amy Murphy, MAcc Program Director, amy.murphy@auburn.edu or 334-844-6118.

Corporate $4,999 - $2,500 Alabama Society of CPAs Jackson Thornton Sellers Richardson Holman & West, LLP

$2,499 - $1,000 Aflac Aldridge Borden & Company, PC Barfield, Murphy, Shank & Smith, PC Bennett Thrasher, LLP Cherry Bekaert, LLP CohnReznick, LLP Draffin & Tucker, LLP Frazier & Deeter, LLC Grant Thornton Machen McChesney & Chastain, LLP Mauldin & Jenkins Pearce Bevill Leesburg & Moore, PC Warren Averett Companies LLC - GH&I Warren Averett Companies LLC - O’Sullivan Creel Warren Averett Companies LLC - Warren Averett Warren Averett Companies LLC - Wilson Price

$199,999 – $100,000 Larry Burl Quimby ‘75 Margaret Becker Quimby ‘76

$99,999 - $50,000 Jeffrey Michael Foster ‘95 Amanda Kate Murphy Foster ‘95

$49,999 - $25,000 R. David Byrum ‘76* Roberta Kessler Byrum ‘76* Brian Thomas Casey ‘84 Arthur H. Metcalf II ‘69 Jean Hughes Metcalf ‘69

$19,999 - $15,000 Arthur D. Guy ‘79

$14,999 - $10,000 Walton Thomas Conn Jr. ‘85

$9,999 - $5,000

$500,000 and above

Kenneth E. Baggett ‘77 Missy Baggett M. Van Henley ‘80 E. William Koons III ‘77 Holley S. LaGrone ‘77 Karl J. LaGrone

Charles E. Price* Sheila O. Price*

$4,999 - $2,500

Alumni and Friends

Steven Henry Barry ‘74 Thomas W. Burleson ‘79

R. David Byrum ‘76 Roberta Kessler Byrum ‘76 Benjamin Wilson Cobb ‘97 Ronald Miller Cofield ‘80 Iain Douglas Grant ‘93 Gregory Lewis Heston ‘85 Randall Brooks Johnston ‘80 James Agee Kelly Jr. ‘84 Susan Rebecca Lumpkin ‘89 Jeffrey Richard Lund ‘88 Rebecca Lewis Pepper ‘75 William F. Pepper ‘74 Terry Lee Sparks Jr. ‘96 Brooke Peebles Walker ‘97 Albert Gary Westbrook ‘78

$2,499 - $1,000 Sylvia Lynne Ayers ‘84 Norman E. Clark Alton Duncan Bradley Laurence Garland ‘04 Mark Leslie Greeff ‘89 Laura Quimby Hanks ‘03 Nathan L. Hanks ‘03 Eric Kimball ‘99 Harrison Pacheco Lewis III ‘06 Jonathan Andrew Mayer ‘05 Leigh Palmer Mayer ‘05 Glenn W. Mitchell III ‘93 James Emery Palik ‘01 Jason R. Perry Therese R. Viscelli Bradley S. Williamson ‘13 Fall 2014

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ANNUAL GIVING $999 - $500 Jean Aline Anderson ‘12 Clark Nikolas Andrich ‘13 Gabriella L. Bailin ‘12 Traci A. Bascue ‘13 John Blackburn Boles ‘97 Joseph Case Brannan ‘08 Stephen Jett Byrne ‘77 James Cargile ‘14 Emily Cavaco ‘14 Chelsea Anne Chambers ‘13 Daniel Plaxco Chandler ‘02 Kimberly J. Cook ‘14 Jason Bradley Cooper ‘08 Elizabeth Cox ‘14 Alexandria F. Crumpton ‘13 Kathryn M. Danielson ‘12 Elizabeth Grace Davis ‘12 Allison Elaine Dexter ‘13 Frank Charles Dolbow ‘83 William Garrett Dyas Jr. ‘13 Wesley Dane Floyd ‘89 Laura Moore Gallagher ‘00 Heather M. Gangi ‘14 Clinton Ellis Gilmore ‘84 Sarah Elizabeth Godwin ‘13 Michelle M. Granberry ‘92 Jeffrey M. Guilbeau ‘13

HCOB young alums host Birmingham kick-off Among other proud HCOB grads on the board, School of Accountancy alumni Ben Coffman (5th from right, ‘08, ‘09), Stephanie Rector (4th from right, ‘10, ‘11) and Grace Ann Hollis Hardison (far right -‘13, ‘14) pose for a photo. This group of leaders helped launch the Birmingham HCOB young alumni chapter in July 2014 at the Avondale Brewery.

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Joseph Peter Gyengo ‘04 Erin Elizabeth Haley ‘13 Grace Ann Hardison ‘12 Cathy Bellinger Harmon ‘77 Roger Bill Harmon II ‘76 Jason Kyle Harpe ‘93 MacKenzy Summer Harper ‘12 J. Gregory Henderson ‘83 Suzanne Henley Tina Hertzel ‘14 Sara Allen Hooper ‘13 Cristen M. Hoover ‘13 Elenita S. Hopkins ‘14 Donald Allan Howell ‘90 Charles Christopher Joseph ‘73 Carter McCorvey Karras ‘13 Amy Nicole Kast ‘13 Hardie B. Kimbrough Jr. ‘86 Jonathan Tyler Lahti ‘13 Anh T. Lam ‘14 Anthony Thomas Law ‘91 Mary Lee Leavell ‘14 Miles H. Lee ‘14 Emily Christine Loefgren ‘13 James H. Long ‘01 Michael L. Macho ‘12 Taylor L. Martin ‘14 Jessica B. Mays ‘14 Brian Eugene McNeely ‘00 Caroline Van Benschoten McNeely ‘00 Janet Elaine Mertz ‘91 Mallory Leann Mims ‘12 Zachary Troy Mitchell ‘13 Julie A. Monell ‘13 Jerry Wayne Moore ‘76 Christopher Carson Munday ‘04 Stephen James Mundzak ‘99 Hannah SuEn Ng ‘12 Charles Wayne Porter Jr. ‘86 Berlin Jackson Robbins ‘05 Patrick Thomas Savage ‘13 Jennifer Bridget Schwinger ‘13 Donna Swift Scroggins ‘79 Joel C. Scroggins ‘78 Ned F. Sheffield ‘78 Lucy Ann Siegel ‘14 Shelby L. Snellgrove ‘13 Wallace A. Sprayberry ‘13 Julia A. Steinhilber ‘13 Traci Lyn Teague ‘12 Kelly M. Tomlin ‘14

Anthony McCain Torbert ‘90 Heather Walker ‘14 William James Walker ‘95 Christopher Scott Wardell ‘13 Jeffrey Scott Wright ‘90 Andrew Robinson York ‘04 Matthew Hamilton Young ‘13

$499 - $250 Donald Keith Andress ‘89 Patrick Gordon Awbrey II ‘09 Holly Edmunds Bailey ‘90 Keith Mitchell Barfield ‘79 Steven Michael Barranco ‘89 Bradford Alan Birdwell ‘93 Craig Chisolm Brady ‘85 Jerry Alan Brewer ‘93 Jacob T. Brown ‘07 Wesley Allen Brown ‘87 Jeffrey Joseph Call ‘95 Vivian Jo Chateau Alfred E. Cheatham Jr. ‘90 Ernest L. Clark ‘74 Matthew Richardson Clegg ‘97 Charles Robert Coats ‘61 Chad Charles Downey ‘94 John Allen Dunn II ‘90 Charles H. Edwards III ‘88 Marie Rose Gaffney ‘89 Larry B. Gilley ‘70 Nicholas T. Ginn ‘12 Norman Harrison Godwin ‘91 James Edward Hall ‘87 Stephen C. Harrison ‘94 Thomas Brent Hicks ‘93 Russell Porter Hodge ‘91 Marycaroline Hunt ‘13 Kerry K. Inger Richard C. Ingwersen ‘70 Richard Steele King ‘84 Kevin McCalla Koons ‘06 Kurt Nathan Koons ‘02 Stephen Aragon Kruse ‘83 Colby Harpool Lakas ‘04 Christopher Todd Lollar ‘99 Alfred John Lucas ‘74 Edward Grayson McDermott ‘87 Claire Ethridge McLean ‘01 John Lewis Mullins III ‘86 Amy B. Murphy ‘88 Darren Lee Neuschwander ‘97

Patrick Duncan Noll ‘03 Katherine Berry Peters ‘09 Jerre Oscar Pierson III ‘86 Kirk Paul Pressley ‘88 Stephanie Danielle Rector ‘10 Walter Kenneth Rutledge ‘58 DeWayne L. Searcy Lillian Crawford Serviss ‘95 Marlene Hale Sherlock Thomas Daniel Sherlock ‘95 John Robin Short ‘93 Lyndsay Long Snider ‘05 Ricky Wayne Thomas ‘80 Alan Markey Vaughn ‘84 William Raymond Weeks ‘79 Lauren Couch Werle ‘06 Karen Lynn Wit ‘01 M. Elton Wolf Jr. ‘72

$249-$100 Charles W. Alderman ‘71 David Bradley Amundsen ‘91 John G. Backer ‘09 Mary Pate Barton ‘89 Pamela Martin Bell ‘91 Edward Parker Bethea ‘89 Edward H. Blankenship ‘87 Duane M. Brandon Kathryn V. Byne ‘12 Robert H. Cochran ‘74 Jennifer Norheim Cornett Matt Clifford Crocombe ‘06 Rebecca Michelle Davis ‘05 James Michael Dawson ‘77 Michael Howard Eanes ‘95 Robert Walker Fain ‘07 Ana Beatriz Fernandez ‘89 Jonathon Goldstein M. Phillip Guthrie ‘77 Samuel Allgood Heberton ‘10 Lisa Nyert Heise ‘13 Natalie Hodnett Hogue ‘84 Travis P. Holt Janet McDonald Huston ‘02 Kristen Michele Hynninen ‘10 Tian Jiang ‘12 Ernestine M. Jones ‘81 Kimberly Galligan Key Danny Milton Kohl ‘87 Michael Roy Lee ‘11 Jonathon S. McDonald ‘13

Jennifer Mueller-Phillips Arthi Shri Nataraajan ‘08 Cathy Burdette Pate ‘81 William Brett Pennington ‘04 Kimberly Anne Perkins Lewis W. Perkins III ‘94 Lisa B. Porter ‘85 Margaret Pritchard ‘98 Elizabeth Sue Robinson ‘10 Mylinda Ketchum Royalty ‘87 Pamela A. Ryan ‘84 Vicki Vaughan Sells David Thomas Sites ‘73 Glen Fouts Smith ‘98 William Zachary Springer ‘06 Jonathan D. Stanley Steven Wade Strother Jr. ‘05 Adam Wayne Swartz ‘88 Joseph Marshall Wallen Kevin W. Ware ‘10 Rob Watson ‘13 Carrie Elizabeth Wise ‘10 James Michael Wise ‘06 Kellyn Melissa Wolber ‘11 Carol Lynn Yednak ‘88 Drew Albert Yurko ‘13

$99 and below Phillip M. Albright ‘12 Daniel Meyer Bauman ‘14 Kendall Marie Bliss ‘12 Delaine Payne Borden ‘07 Sabrina Lea Box Marlene A. Brankovic ‘13 Ashley Nicole Brewer ‘12 William Bailey Brookshire ‘06 Courtney Koons Bui ‘07 Erica Jorgensen Chestnutt ‘05 Joshua Gene Chestnutt ‘05 John Paul Corgill ‘12 Kelsey Elizabeth Dalton Alice W. Dawson Jennifer Louise Day ‘97 Allison Ellen Erwin ‘12 Bonnie Baker Evans ‘12 Timothy C. Garner ‘00 Meaghan Fiona Gaynor ‘13 Margaret Exley Giles ‘12 David Joseph Guthrie ‘11 Deborah J. Heidepriem ‘98 James C. Hildreth ‘09

Accounting alums unite in Hong Kong Julie Young Lewis ‘10 (CADC), Mary Kathryn Papaioannou ‘08 (Liberal Arts), Stan Lewis ‘05 (HCOB – Accountancy), Alan Bannister ‘84 (HCOB – Accountancy) and Jan Paul Papaioannou ‘07 (HCOB – Accountancy) Lauren Renee Hines ‘05 Dominique Brandale Holmes ‘12 Jefferson Prince Jones ‘91 Linda L. Lauderdale ‘87 Tina Wynne Loraas ‘96 Jenee E. Loree ‘12 Melissa Diane Mapp ‘96 Danyea Simone Marbury Jordan C. McLoughlin ‘06 Elizabeth G. Miller ‘83 Mickey Ralph Phillips ‘88 Robert Ryan Poole ‘11 Bailey Ree Price ‘12 Ryan Andrew Reece Luis Salomon III ‘12 Samuel R. Sells III Talitha Stark Smith ‘97 Becky A. Smylie ‘13 John B. Thomas Jr. ‘74 Juanita R. Thomas Samuel K. Vogler ‘11 Grace Elizabeth Ward ‘14 Jessica Marie Weissinger ‘07 Thompson Alexander Westerberg ‘12 R. Terry Windle ‘78 Andrew J. Woodward ‘06

The annual giving above reflects planned gifts, pledges, and donations made between August 1, 2013 through July 31, 2014. *Planned gifts may be in the form of revocable living trusts, life insurance policies, trusts, gift annuities, retained life estates, or retirement plan assets.

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JOIN US FOR OUR SCHOOL OF ACCOUNTANCY

ALUMNI & FRIENDS TAILGATE!

WE’RE READY TO PARTY… THE ONLY THING MISSING IS YOU! We hope you will be able to join us for our second 2014 tailgate event – before the Louisiana Tech game (Homecoming) on September 27th. Festivities will begin four hours before kickoff. Email Colby Lakas (colby.lakas@auburn.edu) for details if you did not receive the invitation. We look forward to seeing everyone in their orange and blue!