MACPA Statement // July 2014

MACPA’S

STATEMENT July 2014 | Maryland Association of Certified Public Accountants, Inc.

For CPAs, diversity equals survival Page 6

ALSO INSIDE WATCHING THE HORIZON: 2014-15 MACPA Chair Marianela del Pino-Rivera is focused on the people and technology that will drive the profession forward | Page 10 MACPA’s 2014-15 Board of Directors | Page 14

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CONTENTS July 2014 | Maryland Association of Certified Public Accountants, Inc.

CHAIR’S COLUMN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 FEATURES For CPAs, diversity equals survival . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Watching the horizon. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10 MACPA’s 2014-15 Board of Directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14

DEPARTMENTS News & Views . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Business & Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 High Tech Solutions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Practice Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 Member Services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . .44

MEMBER NOTES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 NYPN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 42 CLASSIFIEDS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 UPCOMING EVENTS & COURSES. . . . . . . . . . . . . . . . . . . . . . . . . . . .48 ADMINISTRATION Becky Conley becky@macpa.org Ashlee Stem ashlee@macpa.org Amy Stumme amy@macpa.org COMMUNICATIONS Amy Moran amym@macpa.org Bill Sheridan bill@macpa.org FINANCE

PRODUCT DEVELOPMENT

Laura Dorsey-Shaner laura@macpa.org

Akesha Brown akesha@macpa.org

Terri Smith terri@macpa.org

Debbie Zizwarek debbie@macpa.org

Dee Sullivan dee@macpa.org

TECHNICAL SERVICES

Emily Trott emily@macpa.org

Cora Edwards cora@macpa.org MaryBeth Halpern marybeth@macpa.org Julie Raskin julie@macpa.org

Ryan Wey ryan@macpa.org

2014-2015 BOARD OF DIRECTORS OFFICERS

Carl Kampel, CPA Amy Myers, CPA Sean Roddy, CPA, CMA, CGMA, MBA Richard L. Wolf, CPA, CFE, CGMA

SENIOR STAFF MACPA EXECUTIVE DIRECTOR J. Thomas Hood III, CPA tom@macpa.org

Pamela C. Devine pam@macpa.org

Michael Manspeaker, CPA Vice Chair

MEMBER SERVICES

Chris Dougherty chrisd@macpa.org

Lisa Cines, CPA Secretary/Treasurer

DIRECTOR OF FINANCE AND ADMINISTRATION

Lauren Baker lauren@macpa.org

Megan Gratz megan@macpa.org

Byron Patrick, CPA.CITP, MCSE Immediate Past Chair

Skip Falatko, CPA skip@macpa.org

Rebekah Brown rebekah@macpa.org Jeannie Richardson jeannie@macpa.org

JULY 2014

Andrew Hood andrew@macpa.org

DIRECTORS

Donna Lewis donna@macpa.org

Michael Drankiewicz, CPA

Paige Sawicki paige@macpa.org

Virginia Jackson, CPA

Bill Sheridan MACPA Dulaney Center II 901 Dulaney Valley Road Suite 710 Towson, MD 21204 For content submission: bill@macpa.org feedback@macpa.org P: 410.296.6250 F: 410.296.8713 Toll free: 800.782.2036

MACPA DEPUTY EXECUTIVE DIRECTOR

Marianela del Pino-Rivera, CPA Chair

Laura Swann, CPA lauras@macpa.org

See below to submit content

Gene Ransom III, Esq.

PROFESSIONAL DEVELOPMENT

Margaret DeRoose margaret@macpa.org

WE WANT TO HEAR FROM YOU!

Jacqueline E. G. Brown jackie@macpa.org The MACPA reserves the right to edit all submissions for grammatical style and / or length.

Statement of fact and opinion are made by the authors alone and do not imply an opinion on the part of the officers or members of MACPA. The Statement is published four times a year by the Maryland Association of Certified Public Accountants, Inc. Bill Sheridan, Editor Amy Moran, Advertising Sales

Laura Freitag, CPA

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CHAIR’S COLUMN HERE’S HOW TO STRENGTHEN YOUR CAREER AND THE PROFESSION AT THE SAME TIME

BY MARIANELA DEL PINO-RIVERA, CPA, CHAIR

Funny things happen when you take an active role in your profession.

And by “funny,” I mean “amazing.”

I’ve been a member of the MACPA since 1984, but I’ve amped up my volunteerism in the last few years to help promote financial literacy, to help students consider a career in accounting, and perhaps most important, to help protect the profession through political activism. Each step has opened important doors that have made me a better CPA and a better person — and hopefully improved the profession a bit along the way.

Let’s take politics as an example.

For years now, I’ve attended the MACPA’s annual CPA Day in Annapolis, an event that puts CPAs face to face with their state legislators to talk about the issues that impact the profession. Though a lot of folks are drawn to Annapolis for the two free hours of CPE, there’s something much more powerful at play there. When you can build a relationship with an elected official and provide guidance on pending legislation — when you can have a conversation that directly and positively impacts your business, your clients, and your profession — you’ve done something really important.

Opportunities to have game-changing conversations like that are rare, but that kind of thing happens every January at CPA Day, and it’s all because CPAs take a few hours to drive down to Annapolis and speak their minds.

The same type of thing happens on a

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national level. Teams of CPA volunteers from across the country representing every segment of the profession are doing some incredible things on behalf of the profession. Here are two recent examples: The AICPA’s Task Force on the Future of Learning has released a report calling for the “reinvention” of professional development for CPAs. The task force found that a number of innovations — including gamification, just-in-time learning, and “nano-learning” via lessons that are 15 minutes in length or less — hold immense promise in the realm of CPE. Read more at http://cpa.tc/4t3.

In fact, nano-learning is already on the table in Maryland. In May, our State Board of Public Accountancy unanimously approved 10-minute increments of learning. Under the proposal, 10 minutes would equal 0.2 credit hours, which 25 minutes would equal 0.5 credit hours. This action will require approval via regulation and the requisite process before it takes effect. Read more at http://cpa.tc/4t2/.

AICPA officials and volunteers are voicing their deep concerns with the IRS’s proposed voluntary tax return preparer regulation program. The IRS had tried to implement a mandatory regulation program but was blocked by the courts from doing so. Instead, the agency now wants to make such a program voluntary — a plan that’s problematic on many fronts. First, it will do little to deter unscrupulous preparers who likely won’t volunteer to register. Second, it could leave taxpayers wondering which preparers are truly competent and ethical. Third, it could create the impression that the IRS is endorsing certain preparers.

A better solution, according to the volunteers who monitor these issues for us, is for the IRS to “focus its efforts on utilization of the current preparer tax identification number (PTIN) program and increased taxpayer education.” Read more at http://cpa.tc/4t1.

WHAT’S MY POINT? Simply this: Volunteers protect and strengthen our profession. They educate the public and, in doing so, help improve our economy. They recruit and train the next generation of CPA leaders. They do so much more as well.

And the more CPA volunteers we have, the more we can do, and the stronger our profession becomes in the process.

And as I said, amazing things happen when you volunteer. By helping the profession, you help yourself. You learn some valuable leadership skills that apply directly to your career. You expand your network by meeting and working with really smart people. You grow personally and professionally.

As I take the reins as chair of the MACPA’s Board of Directors, I hope you will consider joining our team of volunteers. Wherever your passion lies, the MACPA needs your expertise.

So does our profession.

STATEMENT

save the date MACPA 2014 FALL PROGRAMS CPE Learning Tracks Leadership & Success Skills

CFO/Controller

Government & Not-for-Profit

Practitioners

Tax

Accounting & Auditing

DATE

NAME

Event ID

9/4-5

(F)All Access - Timonium

see website

9/18

Government Contractors’ Conference 121008

9/22-23 Chesapeake Tax Conference

221000

9/25

Financial Leaders Forum

171002

10/22

Practitioners’ Conference

121010

10/24

Advanced Personal Financial Planning Conference

121007

10/31

Don Farmer’s Corporate/Business Income Tax Workshop

111000

11/3-6

Advanced Tax Institute

see website

11/10

Celebrate the Profession

191030

11/13-14 Don Farmer’s Individual Income Tax Workshop

211000

11/19-20 (F)All Access - Columbia

see website

11/20

Financial Leaders Forum

171003

12/1

MACPA Accounting & Auditing Conference - FASB & GASB Update

121014

12/5

Don Farmer’s Federal Tax Update

111001

12/11

MACPA Technology Conference

121009

12/18-19 1040 Fast Track

211001

1/8-9/15 1040 Fast Track

211002

1/9/15

121001

Accounting Education Conference

1/29/15 CPA Day

181000

For CPAs, diversity equals survival Empowering more women to lead is a ‘business imperative’ for the profession. Here’s why.

BY BILL SHERIDAN More than a decade ago, Lisa Cines tore down one of the CPA profession’s most notorious gender walls.

The bottom line: Women are woefully under-represented in leadership positions throughout the profession.

After spending nearly 20 years moving up the ranks at Aronson and Company (later Aronson LLP) in Rockville, Cines in 2001 was named the firm’s managing officer, making her the first woman in the nation to lead a top 50 accounting firm.

She waited eagerly to see which women would follow her through the first cracks in the profession’s glass ceiling.

That’s why the AICPA launched its Women’s Initiatives Executive Committee, which is “committed to the retention and advancement of women in accounting.”

The group is focusing its efforts in three areas:

She’s still waiting.

In the years since, the number of female executive officers at major firms rose no higher than two. But when Cines left Aronson in 2011 and Krista McMasters – the first and only woman to serve as CEO of a top 50 firm – announced her retirement from CliftonLarsonAllen in April 2013, that number fell back to zero. Zilch.

Nada. Today’s top 50 firms are all piloted by men.

“We’re stuck,” said Cines, now managing partner of the Rockville office of Dixon Hughes Goodman. “We’re living in the past. We have not been successful yet in making that transformation to a truly diverse profession from a gender or ethnic perspective.”

The numbers tell a conflicting story.

According to the AICPA, over the past two decades women have accounted for 50 percent of all new CPAs. But only 19 percent of partners in CPA firms nationwide are women, and among executive officers in business and industry, that number falls to just over 14 percent.

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• EDUCATION AND AWARENESS: The committee’s work here is driven mainly by research, promotion of an “organizational culture shift,” and profiles of female role models.

• ADVANCEMENT: Through research, education, operational tools, and direct guidance, the committee hopes to play a role in helping women advance through the profession.

• ADVOCACY: The group hopes to empower women by supporting their advancement, working toward a balance between work and home life, and building the business case for improved diversity in the profession.

That business case boils down to one word — sustainability. Changing workforce demographics and a “leadership gap” that widens every time a baby boomer retires make one thing clear: The survival of many organizations may depend on the leadership potential that women bring to the table.

“The progress of women within the profession is a business imperative significantly tied to organizational sustainability,” the AICPA states.

Then there’s the bottom line itself. Studies conducted by Credit Suisse, the Swedish Corporate Governance Board, Catalyst, and Michigan State researcher Miriam Schwartz-Ziv, to name but a few, have found that companies with more women on their boards of directors routinely outperform their competitors.

“Ignoring half the population for places in corporate governance forces companies to play with only half of the deck and miss out on high-potential board members,” reporter Kate Taylor wrote in Forbes.

“While this may be unfair to some, it certainly ignores the unique perspective women bring to corporate boards.”

The benefits of diverse leadership are obvious, but with the exception of progressive pockets here and there, Cines believes the CPA profession lags far behind the top performers in corporate America.

“Progress is being made, but it is so negligible that it is concerning for the profession overall,” said Cines, who serves on the MACPA’s board of directors.

“Firms now understand that the numbers are unacceptable, but they have not solved for or truly acknowledge all the unconscious bias that occurs every day. For every few steps forward, there appears to be others that go back.”

Others see a bit more progress being made.

“As a young professional entering the workforce 21 years ago, I would have said there was a glass ceiling preventing women from advancing into executive positions,” said Samantha Bowling, the first and only woman to rise to the rank of partner with Garbelman Winslow CPAs, a 65-year-old firm based in Upper Marlboro. “I know that in some industries this is still the STATEMENT

case, but I believe this has dramatically changed in the past 10 years.”

back — and limit their options in the process.

If true, that will only help the organizations that CPAs serve, especially in an increasingly social and collaborative world. Bowling says their ability to listen, empathize, connect, and collaborate make women natural leaders in a new business environment that emphasizes relationships and problem-solving as much as it does pure profit.

Myers said pressure — either real or perceived — to put family ahead of career keeps many women from requesting flexible work arrangements that could help them do both successfully.

“Women are collaborators and cajolers,”

LISA CINES, CPA Rockville Managing Partner at Dixon Hughes Goodman agreed Amy Myers, senior director of finance at the University of Maryland Medical System and a member of the MACPA’s board of directors. “We seek compromise for a decision rather than digging in our heels. This results in more effective decision-making.”

The fact that more women aren’t doing so at leadership levels has been a missed opportunity not only for the profession, but for its female CPAs as well. While nearly everyone agrees the profession must take steps to diversify its leadership, Myers said women themselves can do more to advance their own careers. In an age when executives like Facebook’s Sheryl Sandberg are encouraging women to “lean in” to the conversation on leadership, too many continue to pull JULY 2014

“Unfortunately, it is often not in our nature to be confident and demanding,” Myers said. “However, with more and more high-powered women speaking out about these struggles and encouraging others to

SAMANTHA BOWLING, CPA Partner at Garbelman Winslow

that the demands of being a certified public accountant are tough, require travel, long hours — especially during tax season — and more than a numbercrunching mentality. The result: Not every female CPA aspires to partner.”

Fair enough. Still, organizations might hold the key to overcoming such challenges. By working with women to create flexible work opportunities, companies can create environments that promote work-life balance and empower women to pursue leadership openings

AMY MYERS, CPA Senior Director of Finance at the University of Maryland Medical System

demand what they need and want, I think this is slowly bringing about change.”

without having to sacrifice the “life” side of the work-life equation.

“The profession is not the only one at fault here,” added Bowling, a former MACPA director. “Many women have held themselves back due to a lack of selfconfidence.”

One thing is certain: The profession’s sustainability depends on its ability to promote and embrace greater diversity.

Then there’s this: Some women simply don’t want to lead. In a February 2013 article in the Colorado Springs Business Journal, Monica Mendoza writes that many women simply choose not to pursue leadership roles in the profession. “(T)here is a story behind the numbers that local female CPAs have lived, and it is more complicated than a glass ceiling,” Mendoza writes. “Those numbers show

“I am still waiting for another woman to take the initiative to move up the ranks,” Bowling said “Since I have become partner (at Garbelman Winslow), we have made changes to be more flexible with work and family, but we still do not have women taking the initiative to move forward. Our firm is 71 percent female. I really do not understand what we need to do to make this happen.”

“The statistics on companies that have

CONTINUED ON PAGE 9

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women in leadership positions are quite impressive,” Cines added. “The potential is there for firms to experience that same type of success. Unfortunately, this will likely threaten the status quo and present a variety of challenges that firms just are not yet ready to take on. The work styles of women tend to be different and that can be uncomfortable to the existing leadership, but it often resonates with the staff who are coming up through the ranks.”

“Listen, work smart, pick your battles, dress for success, listen to your gut, and always go with what is ethically and morally right.”

• “Work on your career without worrying about how you’ll manage it with a family; you will figure that part out when it happens,” Myers explained. “Develop yourself as an expert and invaluable resource now, and you will be rewarded with flexibility later because of your value to the organization.”

So what advice would these leaders offer young women who are new to the profession?

• “Make your career your own,” Cines said. “Don’t try to mirror any one individual. Rather, create what will work for your interests, passions, family, and way of working.

• “Believe in yourself,” Bowling added.

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IN OTHER WORDS, FORGET ABOUT BEING A WOMAN WHO LEADS. WORRY MORE ABOUT BEING A LEADER.

Watching the horizon

2014-15 MACPA Chair Marianela del Pino-Rivera is focused on the people and technology that will drive the profession forward

BY BILL SHERIDAN, CAE

It’s easy to see where Marianela del Pino-Rivera’s passion lies. Just look ahead a few years.

“I am very passionate about the future of this profession, about reaching out to students and young professionals,” she said. “It’s so important to provide them with knowledge of the profession and the opportunities that are out there for CPAs. The careers that are available to CPAs are so diverse, and bringing more young people into the fold will help this profession excel and diversify so that it looks like the rest of the world.”

“We have a unique opportunity to offer some constructive advice in these areas,” she said.

The future isn’t the only thing on del PinoRivera’s mind, though. Plenty of present-

“Technology is freeing us to offer higher-level services, and that’s what our clients want,” said del PinoRivera, a sole practitioner in Bowie, Md. “CPAs traditionally have spent much of their time looking at the past, but our clients want us to look toward the future. Technological advances are helping us do that.”

They’re also expanding market opportunities for all CPAs. With the aid of technology, small firms and sole practitioners can go after much bigger clients on the global stage.

That passion — and a laser focus on other huge issues of the day — drives del Pino-Rivera as she takes the reins as chair of the MACPA’s 2014-15 Board of Directors. She was elected at the MACPA’s Annual Meeting on June 16.

Her focus on the future extends well beyond young CPAs. Every American’s financial future — and the economic well-being of the country, for that matter — depend on how well we can manage debt, save for retirement, and skillfully handle personal finance. del PinoRivera says CPAs “have an obligation” to reach out to all young adults and engagement them in conversations about these and other financial literacy issues.

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beginning to free up huge chunks of CPAs’ time — time they can be spending on other, more value-added services.

Instead of managing data, CPAs can now focus more on interpreting it and helping their clients take advantage of the opportunities that lie within the numbers.

“I have several clients now who are overseas,” del Pino-Rivera said.

“Technology can help us conduct business in areas where we never could have before. The little guys can now do a lot of the same things the big guys can do.”

day issues have her attention as well.

Topping the list are advances in technology. Widespread automation of many data-management tasks is

The challenge is learning to use these new tools safely, securely and — ever more important these days — collaboratively. del Pino-Rivera hopes to provide MACPA members with the resources and information that will help

CONTINUED ON PAGE 12 STATEMENT

them do so. A step in that direction is the MACPA’s recent decision to move certain internal systems into the cloud.

The association — in partnership with Tallie, Bill.com and Intacct — is documenting the project in the hopes of creating a blueprint of sorts that CPAs can follow as they consider moving their own operations to the cloud.

“After working with the AICPA’s Governing Council and other state CPA societies, it’s clear how far ahead of the curve the MACPA is,” she said. “The association’s

and education flow freely through that network and strengthen the profession in the process.

“I HAVE SEVERAL CLIENTS NOW WHO ARE OVERSEAS,” DEL PINO-RIVERA SAID. “TECHNOLOGY CAN HELP US CONDUCT BUSINESS IN AREAS WHERE WE NEVER COULD HAVE BEFORE. THE LITTLE GUYS CAN NOW DO A LOT OF THE SAME THINGS THE BIG GUYS CAN DO.”

“Some of the most important skills we need today are the ability to use technology and collaborate with peers and clients,” del PinoRivera said. “It’s a challenge and certainly a big opportunity — finding the tools that will help me deliver higher-level services for my clients.”

That’s where the MACPA comes in. del Pino-Rivera said the association is renowned throughout the country for its nimble innovation and its ability to connect members with the resources that will help them navigate an increasingly changing and complex world.

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leadership has been talking about these increasingly important issues — the future of leadership, social media, generational differences — for years now and helping CPAs handle them along the way.”

The more CPAs who participate, the stronger the profession becomes.

“When you can build a relationship with an elected official and provide guidance on pending legislation, or have a conversation with a peer and talk about problems you might be having and give and receive feedback along the way — those things, to me, are hugely important,” del PinoRivera said. “Those are the opportunities we receive when we become active with

the MACPA.” Bill Sheridan, CAE, is editor of the Statement and Chief Communication Officer for the MACPA.

Still, she said the true value of the association — any association — lies in its people. Connecting CPAs to clients, regulators, legislators, and each other is a powerful thing. Information, answers

STATEMENT

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NEWS & VIEWS MACPA’S 2014-15

BOARD OF DIRECTORS

The MACPA’s 2014-15 slate of officers and directors was voted into place at the association’s Annual Meeting, held June 16 in Baltimore. Here’s a closer look at this year’s Board of Directors.

OFFICERS

MARIANELA DEL PINO-RIVERA, CPA

MICHAEL MANSPEAKER, CPA, CGMA

LISA CINES, CPA

BYRON PATRICK, CPA. CITP, MCSE

Chair

Vice chair

Secretary / treasurer

Immediate past chair

Employer: Sole practitioner

Employer: Smith Elliott Kearns & Company, LLC

Employer: Dixon Hughes Goodman

Employer: Simplified Innovations Inc.

Title: Member, director of accounting, audit and quality control

Title: Managing partner, Rockville office

Title: Co-founder / CEO

Title: Owner Notable: An MACPA member since 1984. Also a member of the AICPA. Winner of the MACPA’s 2005 Public Service Award.

Founder of Learning Power, Inc., a 501 C(3) corporation that operated a tutoring center for disadvantaged youth in Bowie. Named Woman of the Year in 2000 by the Bowie-Crofton chapter of the Business and Professional Women’s Association. Served as vice chair on the Governor’s Commission on Hispanic Affairs from January 2004 to January 2008. President of Bowie-Crofton Soroptimists Chapter and serves on the Finance Council of St. Camillus Church.

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Notable: An MACPA member since 1979. A former member of the Auditing Standards Board of the AICPA and several ASB task forces.

Former chairman of the PKF North America Accounting and Auditing Committee.

Former member of the MACPA’s Accounting Reform and Standards Convergence Task Force. Former chairman of the MACPA Peer Review Committee. Current member of the MACPA Board of Directors. Active member of the Hagerstown Kiwanis Club and several other community organizations.

Notable: An MACPA member since 1983. Before joining Dixon Hughes Goodman, served as managing officer, chairman of the board, and partner in charge of business and corporate development for a nationally ranked top 50 regional accounting firm. In 2005, was named one of the Washington Business Journal’s “25 Women Who Mean Business.” A member of the AICPA Board of Examiners, the Junior Achievement Board of Directors, the Montgomery County Chamber of Commerce Board of Directors, the University of Maryland Accounting Department Advisory Board, Rockville Economic Development Board, the Montgomery County Chamber of Commerce Foundation Board, and the AICPA Board Task Force on FASAB Rule 203 Review. A former member of the AICPA Board of Directors.

Notable: An MACPA member since 1999. A member of the MACPA’s Under 35 Structure and Governance Task Force in 2000. A founding member and past chair of the MACPA’s New / Young Professionals Network (NYPN). Remains active as a NYPN advisor. Current member of the MACPA’s Technology Committee. Has participated in a number of additional MACPA task forces, committees and is a frequent presenter on technology topics. Previously a member of the AICPA’s IT Executive Committee and Practice Monitoring of the Future task force. Co-founder of Simplified Innovations and the recipient of multiple CPA Practice Advisor “40 Under 40” awards.

STATEMENT

PRESENTS:

BLI AUTHOR SPEAKER SERIES FALL EVENTS

HOSTED BY THE MARYLAND ASSOCIATION OF CPAS

HOW TO NEGOTIATE & PERFECT YOUR PITCH SO EVERYONE WINS, ESPECIALLY YOU! Ron Shapiro

9/15/14 • Hilton Baltimore BWI Airport • Event ID: 191013 macpa.org/shapiro

yea coming later this year...

THE ANTICIPATORY CPA Dan Burrus

Celebrate the Profession at the

CPA SWEARING IN CEREMONY 11/10/14 | macpa.org/Celebration | Event ID: 191030

tax training

all the resources you need in one place.

Visit the entire tax curriculum at MACPA.ORG/TAXTRAINING

Government Contractors’ CONFERENCE University of MD University College September 18 Event ID: 121008 macpa.org/GovtContractors

DIRECTORS

MICHAEL DRANKIEWICZ, CPA

LAURA FREITAG, CPA

Employer: HPG Windows and Doors

Employer: Ernst and Young

Title: Controller

Notable: An MACPA member since 2011. Leads the assurance practice of Ernst & Young’s health care market for the North East Region. Has conducted training courses for Ernst & Young professionals and is a frequent speaker at insurance and accounting seminars. Guest lecturer on accounting-related topics at Hampton University and the University of Richmond. An expert witness on insurance accounting and auditing matters. Serves as finance chair of the Waldorf School of Baltimore; treasurer and board member for the Community Conferencing Center; and a member of the Board of Directors of the American Heart Association of Greater Maryland and The Leadership, a program of the Greater Baltimore Committee.

Notable: An MACPA member since 1985. A member of the MACPA’s Business and Industry Committee since 2004. A member of the MACPA’s State Budget Advisory Task Force, which examined Maryland’s budget and financial affairs. An active participant in the MACPA’s annual CPA Day in Annapolis.

Title: Partner

VIRGINIA JACKSON, CPA

CARL KAMPEL, CPA

Employer: Sole practitioner, Sankofa Financial Group, LLC

Employer: Ellin & Tucker, Chartered

Title: Owner

Title: Director of Professional Standards

Notable: An MACPA member since 2005. Member of the MACPA’s Financial Literacy Advisory Board and State Budget Advisory Task Force and has participated in CPA Day. A licensed financial planner with H D Vest Financial Services.

Serves on the Finance Board at Emmanuel Baptist Church and is very active in the local community, providing seminars and workshops on various financial planning topics.

Notable: An MACPA member since 1998.

Current member of the Emerging Issues Task Force of the Financial Accounting Standards Board. Former vice chair of the AICPA’s Accounting Standards Executive Committee (AcSEC) and former member of the Executive Committee of the AICPA Employee Benefit Plan Audit Quality Center, the Technical Issues Committee, and the Health Care Audit and Accounting Guide Overhaul Task Force. He is a board member and past president of the Baltimore chapter of Financial Executives International (FEI).

CONTINUED ON PAGE 18 JULY 2014

17

DIRECTORS continued

AMY MYERS, CPA Employer: University of Maryland Medical System Title: Senior director of finance Notable: An MACPA member since 2005.

Responsible for consolidated financial reporting and treasury operations (including cash, investment, and debt management) for UMMS, a multi-hospital, not-for-profit health care system. Formerly an auditor and a state / local tax analyst at KPMG LLP. A graduate of Loyola University of Maryland. An active member of the Maryland chapter of the Healthcare Financial Management Association (HFMA).

18

GENE RANSOM III, ESQ. Employer: MedChi, The Maryland State Medical Society Title: Chief executive officer Notable: At-large member of the MACPA’s Board of Directors. As MedChi executive, implements MedChi’s mission as an advocate for physicians, patients, and the public health of Maryland. Elected to the Queen Anne’s County Commission in November 2002. The only incumbent county commissioner re-elected in 2006. Has served in numerous leadership positions with the Commission, including president, vice President, and voting member.

Also served the public as an elected member of the Democratic Central Committee (1996-2000), a member of the 2008 Electoral College, a former member of the Maryland Nursing Home Administrators Board, and through numerous local and state appointments to Boards and Commissions.

SEAN RODDY, CPA, CMA, CGMA, MBA Employer: Watkins Meegan Title: Chief operating officer Notable: An MACPA member since 1995. Former member of the MACPA’s Business and Industry Committee and the Capital Area Chapter Executive Committee. Currently the COO for Watkins Meegan, which is an AICPA top 100 firm. Prior to joining the firm, he was CFO of a preIPO technology company that was the 16th fastest growing company in the U.S. Sean has also has served as chair of the Howard Technology Council’s Board, and as a member of the Boards of Directors of Junior Achievement of Greater Washington, D.C., and various other not for profit groups in the region.

As an adjunct professor of finance with Johns Hopkins University from 2009-12 he taught M&A and Finance.

Also a member of the AICPA and Financial Executives International.

RICHARD L. WOLF, CPA, CFE, CGMA Employer: Wolf Advisory Services, LLC Title: President Notable: An MACPA member since 2000. A current member of the AICPA’s Women’s Initiative Executive Committee and a founding member and past chair of the MACPA’s New / Young Professionals Network. A Business Learning Institute Thought Leader, he is a frequent speaker at local colleges and universities and serves on the Accounting Advisory Board for Loyola University Maryland. Past chair of the Accounting Advisory Board for University of Baltimore. Has been named one of the Baltimore Business Journal’s “40 Under 40” and a SmartCPA

by Baltimore SmartCEO Magazine. Has been actively involved with numerous non-profits, serving in various board roles, including treasurer and president.

STATEMENT

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I am an actively licensed CPA in Maryland and Virginia with over 20 years of experience including public accounting (E&Y) and consulting (KPMG), financial accounting (American Cancer Society), internal audit (Moneyline Telerate), and recruiting (Acsys, formerly Don Richards). As a networker who truly enjoys helping others and sharing my career experiences to guide fellow professionals, here is how I can help you: Decision Makers:  Ask you questions, and most likely ask many more questions than other recruiters about your company, duties involved, skills required, corporate culture and more  Work with you on finding the “right” professional that is the “right fit”  Provide you with valuable information about the professionals I work with, the marketplace, what your competitors pay, and more Career Seekers:  Guide you on career paths available in public accounting and industry  Enable you to capitalize on your strengths  Coach you on how to put your best foot forward to find the “right fit”  Advise you when to stay in your current position if that is the right move If you’re interested in working with a recruiter who understands your background, skills, and is genuinely interested in helping you find the “right fit”, then I welcome meeting you!

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NEWS & VIEWS

NEWS & VIEWS

New revenue guidance: Six things to consider © 2014, AMERICAN INSTITUTE OF CPAS. REPRINTED BY PERMISSION. The release of a long-awaited new revenue recognition standard had financial statement preparers settling in to read hundreds of pages of text, as standard setters celebrated the achievement of producing that text.

Members of FASB and the International Accounting Standards Board (IASB) have a good sense of the most important things to consider as a result of the new standard, beyond the obvious takeaway of greater comparability across industries and jurisdictions.

Here are six things to keep in mind, as communicated by board members during interviews with the media:

1. DISCLOSURES ARE A BIG KEY. Much of the value for investors in the new guidance, according to board members, will come from the additional disclosures that are required.

Disclosures around models used to estimate stand-alone selling prices for various performance obligations — and information on the future pipeline of revenue — will help investors, FASB Chairman Russell Golden said.

Investors also will benefit from the new disclosures on contract assets, contract liabilities, and remaining performance obligations, FASB member Marc Siegel said. “You’ll get a much more multidimensional picture about revenue recognition at a company in the footnotes than you have in the past,” Siegel said.

2. SOFTWARE, TELECOM, AND REAL ESTATE WILL BE MOST AFFECTED. Golden and IASB Vice Chairman Ian Mackintosh both listed software, telecommunications, and real estate among the industries that will see the JULY 2014

most change among their constituents as a result of the new standard.

Some companies in the asset management industry also will see a significant change in U.S. GAAP, according to Golden. Mackintosh said construction, which currently is subject to certain industry-specific rules, also will see major changes in IFRS. From a U.S. perspective, companies in the real estate, software, and telecommunications industries are likely to recognize revenue earlier under the new model, Golden said, while some asset managers will recognize revenue later.

3. IFRS WILL BECOME MORE RIGOROUS. Much has been made of how the replacement of more than 200 pieces of revenue recognition literature with one comprehensive standard will result in substantial improvement in U.S. GAAP. But Mackintosh said there will be significant improvements in IFRS, too, beyond simply creating more worldwide comparability.

“We actually felt that our guidance was a bit insufficient,” Mackintosh said. “…

We’ve had some practices that have grown that perhaps we wouldn’t regard as ideal. We hope that this new standard, with its focus on performance obligations and when you deliver performance to your customer, will clear up some of the practices that have built up over the years.”

4. THE TRANSITION RESOURCE GROUP WILL PROVIDE SOME DIRECTION. A transition resource group, being created

by FASB and the IASB, will provide some answers for preparers in interpreting the standard. But don’t look for the group

to lay down prescriptive accounting guidance.

The group will field questions from preparers with the intent of directing them to answers that already can be found within the standard, Mackintosh said.

Questions that are not covered by the standard will be referred by the transition resource group back to FASB and the IASB. Meetings will be held in public and available on the web to maximize the boards’ ability to educate the public. The boards expect the meetings to begin in July, and the members of the resource group are expected to be announced next week, according to Golden.

5. SALES OF NON-FINANCIAL ASSETS MAY BE REPRESENTED BETTER. Information provided on the sales of nonfinancial assets to noncustomers will better reflect the economics of transactions under the new guidance in U.S. GAAP, Siegel said.

Take, for example, the sale by a manufacturer of its headquarters building and the land associated with it. Siegel said today’s guidance for that transaction, under FAS 66, requires a very prescriptive, constraining FAS 66 analysis that may not reflect the economics of a transaction.

“Under the new standard, everybody would look at that the same way, and you would recognize and measure the gain on the sale of that real estate in the same way, as this standard would require,” Siegel said. “I think that’s a significant enhancement to a very industry-specific FAS 66 that we have in place today.”

CONTINUED ON PAGE 22

21

conference September 22-23 | Martin’s West | Event ID: 221000 | macpa.org/ChesapeakeTax

6. THE TRANSITION DATE IS FIRM — FOR NOW. Some preparers who plan to use the full retrospective transition method are concerned that the effective date won’t give them enough time to install systems needed to capture the information they need.

The standard will take effect for U.S. public companies for annual reporting periods beginning after Dec. 15, 2016, including interim reporting periods.

Companies using IFRS will be required to apply the standard for reporting periods beginning on or after Jan. 1, 2017.

That means preparers who are performing full retrospective transition rather than the alternate method may want to have systems in place to capture data for dual

22

reporting by Jan. 1, 2015. Some are concerned that this won’t be enough time, but for now, board members seem intent on keeping the current effective date.

Golden said the boards look forward to understanding preparers’ questions, “but right now, this is the effective date that the boards have put out.”

Mackintosh agreed. “There’s always a balance between giving people plenty of time and getting something done,” Mackintosh said. “I think January 1 of 2017, I think that’s the right balance, and I don’t think we’d be looking to change the date unless something really, really major comes up.”

Ken Tysiac (ktysiac@aicpa.org) is a Journal of Accountancy senior editor.

STATEMENT

Recognizing outstanding female CPAs in Maryland

WOMEN to WATCH

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To nominate a CPA for a Women to Watch download the form at macpa.org/NominateWomen.

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The MACPA and AICPA are are honoring women who have made significant contribution to the accounting profession, or who demonstrate characteristics that have enabled them to become leaders in the profession.

The awards ceremony will begin once breakfast has been served. After the awards are presented all attendees will be invited to stay for the “Ask a Leader� Networking Event.

We are honored to have Tommye Barrie Incoming Chair of the AICPA participating in the awards ceremony and sharing a few remarks about her career and leadership accomplishments and an interactive panel consisting of award nominees and finalists.

The Women to Watch Award event is open to all.

To nominate a CPA for a Women to Watch download the form at macpa.org/NominateWomen.

To register, visit macpa.org/WomenToWatch.

Awa

BUSINESS & INDUSTRY Four steps to innovating when innovation is hard F RO M C G M A M A GA Z IN E In the late 1950s, the average tenure of a company in the S&P 500 was 61 years.

Today, it is down to only 18 years. In just the last decade, approximately half of the companies in the Index have been replaced by newcomers such as Google and Facebook.

Organizations that are able to foster the creativity needed for innovation – and finance and efficiently implement it across the organization – reap numerous rewards in terms of growth, profitability and marketplace distinction.

In the midst of this uncertain marketplace, a new role for management accountants — manager of innovation — has not only emerged but has also grown in demand.

What uniquely positions management accountants as catalysts for the innovation needed for long-term success? Their ability to evaluate the risks associated with specific opportunities and their multifaceted role across the organization when helping to transform creative ideas into commercially successful innovations.

NEW RESOURCE FOR MANAGEMENT ACCOUNTANTS To obtain further insights into how management accountants drive innovation, the American Institute of CPAs and the Chartered Institute of Management Accountants developed a program to explore how successful organizations encourage innovation without compromising risk management.

They were also interested in learning more about how management accountants can promote a culture of creativity while providing for sustainable success, reliable data analysis and strategic decision making.

As part of the program, the AICPA and CIMA held roundtable meetings and conferences in the Americas, Asia and

24

Europe, where financial leaders from The Coca-Cola Company, Royal Dutch Shell, BT Group and a wide range of other organizations from around the world shared their experiences and opinions.

The result is a Chartered Global Management Accountant (CGMA) report titled Managing Innovation: Harnessing the Power of Finance.

The report combines top insights from roundtable and conference participants with AICPA and CIMA research findings.

It explains how management accountants are playing a vital role in ensuring that the most innovative ideas are funded and properly executed. It also features real-life examples and anecdotes from a diverse range of senior financial executives and acclaimed thought leaders about how the finance function, working with innovation strategies, can have a positive, measurable, bottom-line impact on the organization. The report concludes with a detailed checklist that management accountants can apply to their own organization’s innovation plans.

FOUR STEPS TO UNLEASHING INNOVATION Building a culture that comfortably balances creative thought and flexibility as well as it does discipline and control can be a challenge for even the best-managed organizations. The following are four areas where management accountants can help strike this balance and put an organization on the path to an innovation-powered future.

1

Create a new mindset. Support from the top is necessary for the success of the most important initiatives, and shaping an innovationcentric mindset is no exception. More than half of respondents to a recent McKinsey and Company survey cited

C-suite support as a driver of innovation success. With demonstrated backing from the leadership team, innovation can more successfully flow within the organization and spread among supporters and advocates at all levels.

2

Focus on flexibility. When evaluating and measuring innovation, financial metrics need to be more flexible than the traditional metrics applied to business operations.

Financial processes and metrics should align with different innovation lifecycle stages — more relaxed criteria that gradually tightens as ideas approach implementation — with ideas challenged and refined as necessary at each stage.

There also needs to be an understanding that there will likely be detours, and in some cases failures, in the pursuit of innovation.

3

Pave a path to profits. The longterm rewards of innovation require that projects conceivably generate some degree of profit; innovation is not an end in itself. With expert advice on costs, financing and resource allocation, among other areas, a more successful progression from idea to implementation can occur. What follows is finance being valued as a contributor to, and not a constraint on, innovation.

4

Take a balanced view of risk.

Although minimizing risk plays an indispensable role in an organization’s daily activities, it can present a challenge when applied to innovation, which includes risk as an inherent part of its process. However, innovative organizations recognize that the risk function helps ensure that they have balanced strategies and actions needed for growth, which repositions risk as a value driver. Organizations are then

CONTINUED ON PAGE 27 STATEMENT

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better able to make business decisions that allow innovation to flourish.

Innovation is not easy to unleash and support. It can be disruptive to operations and uncertain in its outcomes, and requires new thinking and a strong appetite for risk. However, it has become a lifeforce for today’s organizations.

ADDITIONAL INFORMATION CGMA designation holders can download a copy of Managing Innovation: Harnessing the Power of Finance at http://cpa.tc/3ey.

Management accountants can guide organizations through the many stages of the innovation process and help them avoid the risks that can undermine longterm success, including what is perhaps the greatest risk of all — the failure to innovate.

JULY 2014

27

BUSINESS & INDUSTRY SMEs driving and adopting sustainable business strategies F RO M T H E A I CPA Have you wondered why accounting has become so entwined with sustainability?

They actually have a lot in common.

With rising energy prices and growing consumer demand, there are increasing reasons for small and medium-sized enterprises (SMEs) to adopt sustainability strategies.

EMPHASIZING SUSTAINABILITY IMPROVES PROFITABILITY & MUCH MORE Reasons for adopting sustainability may vary from company to company, but all have found that emphasizing sustainability improves their profitability, generates greater loyalty and commitment from employees, and cements relationships with customers and suppliers. In fact, a recent Lloyds TSB survey found that 70% of SMEs are adopting a sustainable approach in order to secure new business, while 54% are becoming sustainable to save money.

The AICPA and CIMA, under the Chartered Global Management Accountant® (CGMA®) designation have released Top Ten Key Elements to Sustainable Business Practices in SMEs, which draws together case studies and key lessons from small businesses across the UK, US and Canada. The report provides a real-life picture of how sustainability impacts the bottom line and shows how finance can harness sustainability strategy to achieve commercial benefits.

Below is a snapshot of the major points in the report:

TOP TEN KEY ELEMENTS

1 28

Take a broad view of sustainability. Engage outside

expertise to ensure that your company considers every aspect of sustainability, not just environmental issues. You can achieve this by having open discussions with all stakeholders, including customers and suppliers, and being willing to share information to come up with innovative solutions to reduce emissions and increase efficiency.

2

Define in detail what sustainability means to your company.

Embrace industry-wide initiatives by engaging with peer organizations to achieve sustainable goals and sharing best practices with organizations that face the same challenges. However, don’t limit it to peers; consider engaging all stakeholders in your drive to improve sustainability, including suppliers and customers, to get everyone on board.

3

Engage all stakeholders. Give employees ownership in the company and a direct role in defining sustainable activities like charitable giving. Keep a long-term perspective on the balance between sustainability and profitability, and trust that sustainable business practices are bringing benefit to the company – even if those benefits are intangible and hard to measure.

4

Remember that you are not alone.

While that’s often difficult, getting involved in community or industry initiatives to kick-start a sustainability drive can help. Consider codifying practical measures for sustainability in a document that everyone in the organization can access and understand. Creating metrics to measure the performance of employees and the organization as a whole on sustainability can do the trick.

5

Establish responsibility and communicate widely. Look at

industry-wide initiatives that build on the knowledge of other companies and industry associations. You can achieve this by mapping official accreditation for environmental management and sustainable process quality to your own business processes. However, you can go even further by considering sustainability not only within your own company, but across your network of suppliers as well.

6

Take it step by step. Identify and build on the elements of your existing business model that promote sustainable activities and practices. Make clear links between sustainability and efficiency and efficiency and cost savings. You can achieve this by keeping up with the latest research on how to improve sustainability in key areas of business, such as fuel efficiency and the reduction of packaging materials – and then apply those lessons in practical ways in your own organization.

7

Walk the talk. Assess the benefits of sustainability projects from a long-term perspective and then engage senior management in defining a sustainability strategy that looks beyond the next quarter’s financial results. Walking the talk means leading by example and engaging customers, partners and suppliers in your journey towards becoming a more sustainable business.

8

Tie sustainability to profit. Identify how everything you use or create in your business, even waste, might be turned into a value-added product. Consider how sustainable business practices can increase efficiency and differentiate your company from competitors, then network with local organizations that share sustainable goals so that you can pool that knowledge and coordinate efforts.

STATEMENT

9

Measure, monitor and review.

Keep in step with ecological initiatives your customers and/ or suppliers may undertake. Look at innovative interpretations of the term ‘recycling’, including the use of material as a source of biomass fuel. Consider calling in external consultants to give an objective view on how your company can adopt more sustainable practices.

10

Invest in the future.

Embrace industry-wide initiatives and engage with peer organizations to achieve sustainable goals. Share best practices with organizations that face the same

challenges in regard to sustainability and engage all stakeholders in your drive to improve sustainability.

• UKOS plc

CASE STUDIES

• Zions Bancorporation

Download the full report to read about real life case studies from the following organizations on how they have been able to successfully integrate many, if not all, of the above elements into their operations, the challenges they faced and how they were able to overcome them:

• Rocky Mountain Flatbread

• Atropex • Aéroports de Montréal (ADM) • Cirtronics

• Billington Structures • Rainbow Nightfreight

• Ecological Fibers, Inc. The CGMA designation recognizes the most talented and committed management accountants with the discipline and skill to drive strong business performance. CGMAs can download the full report, Top Ten Key Elements to Sustainable Business Practices in SMEs, at CGMA.org.

12/11/14

2014 MACPA Technology Conference Hilton Baltimore BWI Airport / Event ID: 121009 / macpa.org/techconf

Better Tech. Better Team.

Using technology to maximize your organization’s results.

HIGH-TECH SOLUTIONS Turning IT’s challenges into opportunities and advantages B Y G A RY B O OM E R, CPA . CITP According to a recent article in CIO Magazine, titled “Clueless in the Boardroom,” research shows most boards don’t understand enough about IT to keep up. The research was done by Pricewaterhouse Coopers and reveals that only 1 percent of directors have any technology background. Approximately 40 percent don’t even care about IT and 57 percent rely heavily upon what they read.

The challenge of IT leaders and professionals is to better communicate and educate these leaders. By doing so, opportunities and strategic advantages are gained.

From my experience, these findings hold true in most multiple-partner accounting firms. Few firms have a functional IT committee, spend adequate time on IT strategy, or focus on innovation rather than IT maintenance. Too many firms employ a defensive rather than offensive strategy. This approach increases stress and reduces the return on investment.

Why and how can this be changed?

CHALLENGES The research points out several challenges for businesses and their IT leaders.

Most boards or partner groups seek the counsel and reporting of their IT professionals in brief segments (typically no longer than 30 minutes) and many admit they really don’t understand what the IT leaders are saying. This is risky and generally inefficient. CIOs need to become leaders who teach other C-level executives and board members how to tell time and not how to build the watch.

A high level of trust in an organization can reduce both time and the amount of the investment. Low trust produces the opposite effect by increasing time and the investment.

30

Another challenge is how to integrate IT strategy with the business strategic plan. This is especially tough for firms and business that don’t have a current strategic plan. Judging from recent research and polls at major conferences, the majority of firms don’t have a written strategic plan or IT plan. If they do have a plan, often it isn’t shared beyond the partner group. Many simply operate from a budget and priority project lists. The process of developing these plans is as important as the plans themselves. It forces communication among the leadership, management and IT professionals. Getting buy-in, project champions, and focus are all results that come from the planning process.

The consumerization of IT has caused firm leaders to realize they need to pay more attention to IT. Cloud computing, social media, and mobility are at the top of their lists. Apple, the iPad, and the iPhone have greatly impacted the changing landscape during the past few years.

Most boards are faced with time constraints and a limited number of meetings annually. Historically, boards have focused on financial issues, risk management, executive compensation, succession planning, and growth. Today, most of these issues have an increasing technology component – direct or indirect.

OPPORTUNITIES Firms can resolve their own issues and then utilize their experience and resources as part of packaged services to clients.

We have seen tremendous advancement of IT professionals who have been part of our CIO Advantage Program. Several years ago, we started this program focused on improving communication, team building, project management, business savvy, marketing / sales and

leadership skills. We have utilized Ignite presentations to hone communication skills, introduced them to the Kolbe index for team building and Six Sigma for process improvement, and provided access to other leadership resources.

The results have been exceptional for IT leaders who are committed and have the support of their firm’s CEO. Several have advanced to COO duties and one is now the CEO of her firm.

Clients are experiencing similar IT issues.

They do not feel comfortable speaking with an engineer or programmer. They relate and prefer to communicate with someone who understands their business and technology – the trusted business advisor. The cloud provides collaborative solutions that allow firms the opportunity to efficiently capture transactions (Level 1: Compliance) and offer higher-level CFO-type services (Level 2: Performance) and planning services (Level 3: Strategic).

When packaged, these services increase in value and margins. Systems that accurately capture transactions in real time rather than after the fact product significant results, including: • accurate and timely data that reduces workflow compression during tax season; • time to focus on higher-level services such as cash flow, budgeting, and business intelligence with automated reporting (dashboards); and • high-value planning services such as succession, strategic and IT. Another opportunity is to standardize and leverage the cloud-based platform and related ecosystem of related applications.

This reduces the investment, training time, and implementation. Firms are having fewer challenges finding a suitable cloud-based platform and ecosystem than

CONTINUED ON PAGE 33 STATEMENT

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Finance & Accounting, Banking, IT Direct Hire, Human Resources, Sales & Marketing Craig Walker Director of Accounting and Finance Recruitment

Baltimore: (410) 752-5244 / Columbia: (410) 872-9100 Offices also in Washington / Bethesda / Vienna, VA Visit us at randstadusa.com The Mergis Group is now Randstad Professionals, the second-largest staffing and recruiting provider in the world.

they are of how to package and deliver higher-value services. Too many firms are caught in the old paradigm of compliance services and pricing by the hour. Even though compliance margins are shrinking, it is often easier to continue doing what you have been doing than changing behaviors to produce higher-value results in the areas of performance and strategy.

Today’s challenges call for teams rather than rugged individualists. These unique-ability teams create value through relationships (confidence), leadership (direction), and creativity (new capabilities).

THE ADVANTAGES Businesses and firms that manage technology as a strategic asset rather than overhead receive a much higher return on their investments. They also focus a higher percentage of their annual investment on innovative services rather than just maintenance of core systems (tax and accounting compliance).

For the past 20 years, firms with excellent management and technology leadership have outperformed those without these capabilities. Last year, the average firm spent approximately 6 percent of revenue and $10,000 per full-time equivalent on technology (including labor,

hardware, software, communications, and depreciation).

Where this investment is made is more important than the amount. Remember that average is where the best of the worst meets the worst of the best. Most firms view themselves as above average.

Factors such as multiple offices, size of firm, and type of practice are important, but the investment continues to rise as more areas of the firm leverage technology. Marketing and client services are now driving a larger portion of the IT budget.

PLAN OF ACTION

1

Establish an IT committee with representation from all areas of the firm (tax, accounting, consulting, administration, marketing, etc.). Limit the number of partners on this committee if you want the best results. Several firms are utilizing outside members to provide broader perspectives. I know of a few firms whose CIOs participate on each other’s committee.

2

Develop a strategic plan for your firm and an IT plan that integrates with the strategic plan. Each plan typically can be completed in a couple of days with professional assistance and facilitation. Focus on strategies that will

allow your firm the ability to leverage the cloud and provide a secure collaborative platform available from anywhere at any time. This will provide efficiency and scalability.

3

Participate in a peer group that provides access to expertise, leadership development, and access to peers and best practices. They also provide IT management metrics and a library of policies and procedures. Make sure your IT professional gets training that focuses on communications, team building, project management and marketing of their ideas.

4

Utilize your CIO as part of your management team. This will provide a distinct strategic advantage to your firm. Based upon the research done at PWC and our own experience, IT savvy leadership provides distinct advantages in the ability to retain and attract talent.

Remember, all progress starts with the truth! Is your firm as technology savvy as it needs to be?

L. Gary Boomer, CPA.CITP, is CEO of Boomer Consulting.

REAL LEADERSHIP

UB alumni lead more of Baltimore’s largest accounting firms.* Enroll now in the Merrick School of Business, where we are dedicated to serving the needs of the accounting and financial community.

Graduate Program Offerings • M.S. in Accounting and Business Advisory Services • M.S. in Finance • M.S. in Taxation • M.B.A. (UB/Towson) • Certificate in Accounting Fundamentals For more information, visit: www.ubalt.edu/gradadmissions or call 410.837.6565

*According to the 2014 Baltimore Business Journal Book of Lists, the University of Baltimore has nine alumni who are managing or co-managing Baltimore’s 25 largest accounting firms.

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Bormel, Grice & Huyett honors high school students Bormel, Grice & Huyett,

to area high school seniors for

Certified Public Accountants,

scholastic achievement and

has presented two BGH

interest in pursuing a business

Business Scholarship Awards

curriculum in college. At left,

for 2014. The awards were

Ray Plummer, CPA, of Bormel,

presented in the memory of

Grice & Huyett presents the

Rodi Strauss, CPA, of Howard

award to Javonte’ Ross of

County, who was very active

Oakland Mills High School.

in the community. To honor

At right, Mathew Bormel

Rodi, this year’s scholarships

of Bormel, Grice & Huyett

were presented to Javonte’

presents the award to Natalie

Ross of Oakland Mills High

Tran of River Hill High School.

School and Natalie Tran of River Hill High School. The awards are presented annually

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PRACTICE MANAGEMENT Benchmark your practice: Annual nationwide MAP survey open to firms everywhere How does your firm stack up against

accounting firms benchmark themselves

statement statistics and more. The

others in the profession? Curious about

against same-size firms regionally and

comprehensive report – free to PCPS

the latest technology trends in firms

nationally.

members – will include every performance

around the country? How are you and

metric gathered by the survey as well as

others leveraging staff in the current

This year, AICPA PCPS and the Texas

a host of additional ratios and statistical

economy?

Society of CPAs have partnered with a

analysis.

new vendor to create a survey platform Find out by taking part in the CPA

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content and questions that reflect practice

custom reports and presentations.

Survey.

management issues facing today’s We invite you to take the survey. The

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The survey covers key practice

survey will be open from through July.

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Each participant will receive a free

Don’t miss this opportunity to be a part

firm to compare its financial performance

summary report that contains an extract

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and operations to other firms. You will

of key performance metrics from the

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also gain strategic insights into building a

survey, such as billing rates, salaries,

more profitable and rewarding practice.

hours charged / compensated, services

For more information about PCPS and the

as a percentage of fees, major income

National MAP Survey, please visit www. aicpa.org/mapsurvey.

Additionally, survey results will help

29TH ANNUAL

ADVANCED PERSONAL FINANCIAL PLANNING CONFERENCE October 24, 2014

Martin’s West, Baltimore

macpa.org/PFP

Event ID: 121007

Master Skills To Grow Your Practice

2014 PRACTITIONERS’ CONFERENCE CPAs enduring as a trusted advisors.

October 22 | Martin’s West | Event ID: 121010 | macpa.org/practitionersconf

l aw ye rs

Advanc e d T ax In st i t u t e M a s t e ri ng the C omp l ex m acpa . o rg / at i 1 1 /3 - 1 1 /6 M art in’s We st

CPAs

MEMBER NOTES NEWS & VIEWS Jordan S. Adams, CPA, CFE, has joined the audit and

Michael Weber, CPA, is a founding partner

accounting team at Gross, Mendelsohn & Associates, P.A., as a

of WeberMessick with more than 30 years

semi-senior accountant.

accounting experience. He holds a bachelor’s degree in accounting from Loyola University

Allen DeLeon, CPA, PFS, partner of DeLeon & Stang, has

(formerly Loyola College) and a master’s degree in taxation from

been nominated for membership in the Asbury Community

the University of Baltimore. He is a registered representative

Inc. System’s Audit Committee. The committee, which meets

and an investment advisor representative with NFP Securities.

four times a year, performs not only the typical role of Audit

He became a CPA in 1982. Since then, he has advised individual

Committee, but also has a dotted line of authority to their

and business clients on investments as well as on tax planning

associate general counsel who is also their Compliance

and preparation and accounting. An active member of the

Officer. DeLeon will join several other professionals in handling

community, he is a frequent speaker on topics including best

compliance systems, hotline, annual conflict-of-interest

accounting practices for not-for-profit organizations.

disclosure statements, monitoring conflicts of interest, and generally concerned with integrity and compliance controls in the organization.

Christopher Dow and Erma Grimmel, CPA, have been promoted to principals at Kahn, Berman, Solomon, Taibel &

FIRM NOTES

Mogol, P.A. Bruce H. Elliott, CPA, a senior accountant with DCA, LLC in Baltimore, is the recipient of Bridgewater College’s 2014 WestWhitelow Award for Humanitarian Service in recognition of “his tireless dedication and commitment to humanity.”

Halt, Buzas & Powell, Ltd., has been named a finalist for the Helios Apollo Awards. The firm is one of five finalists in the Ena category, which is based on employee size.

MT Pinero, PC, has changed its name to Lumix CPAs and Advisors. The firm can now be reached at LumixCPA.com.

Kristen Frederick, CPA, of Stegman and Company has obtained her license as a Certified Public Accountant.

Larry Stokes, CPA, has joined Councilor, Buchanan & Mitchell in Bethesda as technical reviewer / principal.

Enterprise Worldwide’s highest honor, the Firm of the Year award, was presented to Weyrich Cronin & Sorra on May 29 at the Enterprise Worldwide Annual Symposium at Walt Disney World’s Contemporary Resort. The award is chosen each year by the EW Support Team based on the firm’s involvement in the association and its overall growth as a firm.

Kery J. Swope, CPA, has been promoted to senior accountant with Albright Crumbacker Moul and Itell, LLC, CPAs. Robert C. Walter Sr., CPA, MBA, CGMA, retired on March 3 from the position of senior director of finance and administration with the Johns Hopkins University Center for Talented Youth. He has been a member of MACPA since 1982.

Yessica Weaver has joined Stegman and Company as a senior accountant.

38

STATEMENT

WE’RE HIRING TOP TALENT! Grossberg is a unique environment where talented and highly sophisticated professionals excel. Our staff and partners are some of the best and brightest in their field, operating at the highest level of professionalism and technical expertise.

Here you find a culture of people who enjoy the challenge of untangling today’s highly complex web of business, transactional, financial and tax issues, while enjoying the benefits of working at one of the area’s premier firms.

Our mentorship program ensures everyone has access to one-on-one training by industry experts who encourage their professional development. In addition, the boutique nature of our firm allows us to interact regularly and learn from one another in more casual ways. This provides us with the ability to offer skilled professionals tremendous opportunities for growth and job satisfaction as well as a great work environment.

Our culture is defined by our people. We pride ourselves on fostering an environment of collegiality and camaraderie; we truly care about each other and work together to meet the demands of our elite group of clients. It is only through this teamwork that we are able to meet our professional demands, advance our business and technical skills, and still support 10 Things Professionals Want Most 1. Purpose 2. Goals 3. Responsibility 4. Autonomy 5. Flexibility

each other to maintain a healthy work family life balance without losing our commitment to client service.

This is an integral part of who we are, why we are successful, and how we have maintained our reputation as one of the best firms in the country. We have for over 90 years and will continue to be our client’s most trusted business advisor.

Growth in our business has created new opportunities for experienced CPAs. If you are seeking to the move to the next level in your career, consider joining the Grossberg team!

Qualifications

6. Development

• 5+ years of experience

7. Opportunity

• Tax or audit and accounting experience in a public accounting arena or a real estate firm

8. Transparency 9. Rewards 10. GROSSBERG

• Ability to research and apply concepts to clients’ situations • Proficiency in technical writing and research • Ability to communicate with staff at all levels • Comfortable with working in a team environment

Looking for an exciting new opportunity, and a Great Place to Work?

CONTACT: Denise DeFiesta, Senior Recruiter ddd@grossberg.com, 301-571-1900 or apply at www.grossberg.com Grossberg Company LLP 6500 Rock Spring Drive Suite 200 Bethesda, MD 20817

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1/22/15

“Why Don’t We Say Yes? 21st Century Negotiating”

3/26/15

“The C-Suite: 10 Powerful Tools for Getting There and Staying There!” (Presented by Jennifer Elder, CPA)

5/28/15

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What is NYPN? NYPN is an organization committed to connecting new / young professionals to the MACPA, protecting the integrity of the profession, and helping new CPAs and CPA candidates achieve their goals. NYPN is a place where new CPA professionals can make contacts in the profession, get involved in the community and get the support they need to be successful. The requirements to be a part of NYPN are CPA candidates (working on or having achieved the 150-hour threshold) or current CPAs under the age of 40 and/ or licensed for fewer than five years.

TOP 10 REASONS TO GET INVOLVED: 1. Camaraderie 2. Insight

3. Professionalism 4. Development 5. Growth

6. Commitment 7. Charity 8. Community 9. Responsibility 10. FUN!

NYPN NEWS Visit the NYPN webpage at MACPA.org/NYPN. NYPN is also on Facebook, Twitter, and Linkedin.

Get involved GET TO KNOW OUR NYPN ADVISORY BOARD AND FIND OUT FIRST-HAND WHAT WE’RE ALL ABOUT: Chair: Debra Hale, Weil, Akman, Baylin & Coleman, P.A.: dhale@lhbusinessconsulting.com Vice chair / chair-elect: Stephen Hohne, Hertzbach & Company: shohne@hertzbach.com Secretary / treasurer: Kuo Lee, CrossCountry Consulting: kuosheinglee@gmail.com Past chair: Nick Hollander, L&H Business Consulting: nhollander@lhbusinessconsulting.com

LEADERSHIP BOARD Activities / professional development chair: Jennie Hammett, Gorfine, Schiller & Gardyn: jhammet@gsg-cpa.com Public Relations / outreach chair: Barrett Young, The Green Abacus: barrett@thegreenabascus.com At-large member: Harry Sturgis, Weyrich, Cronin & Sorra Chtd.: harrys@wcscpa.com At-large member: Katy Koza, Grant Thornton: kathryn.koza@us.gt.com

42

STATEMENT

Find interns here.

Announcing the all-new website connecting accounting students, CPA candidates, and the organizations looking for talent.

VISIT TOMORROW’S CPA ONLINE:

macpa.org/tcpa to see all the great resources available to the next generation of our profession.

MEMBER SERVICES WELCOME, NEW & REINSTATED MACPA MEMBERS! ANNE ARUNDEL COUNTY DANIEL FRASCO, CPA LINDA M. FRENCH, CPA

ELANA GREENLAND, CPA

BRYAN K. BENSON, CPA

FRANK M. HETRICK, CPA

LEDLEY A. BOYCE, CPA

JOE JENKINS, CPA, MBA

SAMUEL W. BROWN, CPA, MSA

ASHLEY J. GUESS, CPA

KATHERINE A. JUCHNIEWICZ, CPA

PATRICK M. HANTSKE II, CPA

ARIELA KESTENBAUM, CPA

JOSEPH T. HILL JR., CPA, MBA, MSF

YEKATERINA KOYFMAN, CPA

BRANT R. HOWE, CPA

LINDSEY M. LABUS, CPA

BRENDEN JONES, CPA

GREGORY LAW, CPA, ABV, CVA, MBA

KAITLYN LOUGHNER, CPA MICHAEL S. MCILHARGEY, CPA JAY MEEK, CPA, MBA KURT B. O’NEILL, CPA RACHEL L. PLUMLEY, CPA CAPITAL AREA CHAPTER ADELEKE ADEKOYA, CPA JUDITH P. BADUA, CPA SCOTT D. BLACKBURN, CPA PATRICIA L. BOWERS, CPA, MBA PATRICK M. CASEY, CPA DARA F. CASTLE, CPA SAMMI CHEN, CPA MARIA G. CIPRIANO, CPA BRITTANY E. CRAFT, CPA MARGARET W. GAMACHE, CPA DANIEL A. GEBRIE, CPA. MBA, MSFS PATRICIA J. GEEHRENG, CPA

ALBERT R. LEECH, CPA KELLY LIEW, CPA DEBORA E. MAY, CPA, PFS, CFP, CDFA SENAYET MULUGETA, CPA MARCELLA PASCAL, CPA MIKHAIL B. PEVZNER, CPA, PH.D. NANCY C. SCHOLZ, CPA MEGHA SHULTIE, CPA JOEL SILBERT, CPA TITI N. SONEKAN, CPA CARROLL D. STANLEY, CPA

NEAL W. RIVERA, CPA

MIRANDA O’NEAL, CPA

JAMES R. ROSE, CPA

FRANCES L. WHITE, CPA

DANIEL S. KATIBIAN, CPA

MARSHALL J. SALSBURY, CPA

MID-MARYLAND CHAPTER

JILLIAN F. CALDWELL, CPA

STAVROS H. KATSIFIS, CPA

MICHELE R. SPARROW, CPA

TIMOTHY CONNOLE, CPA

ALISON N. CANNON, CPA

LEON I. KATZ, CPA

TRISTAN SPENCE, CPA

ALEXANDER KIMTIS, CPA

JASON A. STALL, CPA

JOHN D. DAMORE, CPA, JD MBA CGMA

ANDREW R. KINSEY, CPA

TATIANA STARTSEVA, CPA

ERIN CHARLES, CPA FRANCIS X. CUOMO II, CPA RYAN M. DEANGLER, CPA PHILIP J. DEGELE JR., CPA, MBA HAILEY D. DESSER, CPA MELANIE M. EDMONDSON, CPA MICHELE D. EVANS, CPA ALEXANDER D. FRANKS, CPA

KATHERINE R. JONES, CPA EVA S. KANTOROW, CPA

RICHARD R. KUCZAK, CPA ASHLEY LACIS, CPA THOMAS E. LENTZ, CPA JEFFREY M. LEVITT, CPA WEI LI, CPA CATHERINE R. MARTIN, CPA

ALLYSON P. THOMPSON, CPA

ABRAHAM MAUER, CPA

CASSANDRA L. TURNER, CPA

RYAN J. GALLOWAY, CPA

TODD R. MCGREW, CPA

ANNEKE GIBSON, CPA

CHRISTOPHER MENDEZ, CPA

KORY A. HERNDON, CPA

HARRY G. STURGIS, CPA DUSTIN J. SUMMERS, CPA

TERESA A. MCDERMOTT, CPA

ANDREW H. HARRIS, CPA

AMY P. STRECKFUSGOODALE, CPA

SVIATLANA LIZUN, CPA

ELIZABETH M. GAASBECK, CPA

ERIN GILLIGAN, CPA

SANGITA G. STEPHENS, CPA, MSA

HILLARY J. MICHAUD ESQ., CPA, J.D.

JESSICA E. VESS, CPA ROGER A. WAESCHE III, CPA

VIRGINIA L. PERKINS, CPA

ALLYSON JACKSON, CPA

SHANNON M. PIERCE, CPA

EASTERN SHORE

WILLIAM F. ANDERSON, CPA, MBA

HAZEL L. JOHNSON, CPA

MATTHEW RICHARDS, CPA

KIRK C. MITCHELL, CPA, MBA RONALD C. MYERS JR, CPA GERALD OMARI, CPA LISA A. RITTER, CPA

GUIFANG ZHOU, CPA

YUSEF IBRAHIM, CPA

JENNA N. ADLE, CPA

LISA LIPSKY, CPA

JIAMEI WU, CPA

JOSHUA T. ZIMMERMAN, CPA

GREGORY M. REMEIKIS, CPA

R JEFFREY JOHNSON, CPA

BETHANY ZHENG, CPA

KEITH PARKER, CPA, MBA

CHRISTOPHER T. JOHNS, CPA

YECHIEL E. GROSS, CPA

LISA TANCREDI, CPA

KOTOMI I. HIRAI, CPA

KATHY M. ACOSTA, CPA

CHALLEN EDWARDS, CPA

ROBERT F. WRIGHT, CPA

MORGAN K. WILSON, CPA

CHUNHONG QIAO, CPA

OUT OF STATE

LISA D. WOOD, CPA

LINDSEY N. HILL, CPA

ANDREW I. JACOBSON, CPA

DANIEL SURMA, CPA

DANA L. ROE, CPA

EARLA L. STOWE, CPA

CENTRAL MARYLAND CHAPTER

JON C. HOLMES, CPA

KATHERINE A. WIELAND, CPA

BRANDON N. MOURGES, CPA

MARIA ZAVARELLO, CPA

SAMUEL D. DENNIS, CPA

MICHAEL D. SMITH, CPA

SHAWN P. BUNTING, CPA STANLEY C. HOWETH, CPA, CMA, CIA KIMBERLY L. MCLAMB, CPA

WELCOME, NEW CPA CANDIDATE MEMBERS! ANNE ARUNDEL COUNTY

MATTHEW H. HEO

KEVIN L. CONNELLY JR.

SEAN D. PLUMMER

OUT OF STATE

RACHEL ANDRE

SASA Z. JIANG

KIRSTEN COUCOULES

JAMIE RAND

MARK W. CORNISH

DONICA N. JOHNS

NOAH DREYFUSS

JUSTIN RICCIARDELLA

RYAN M. FLOOD

SABINE M. KOLBECK

STEPHAN J. FURMAN

JUSTIN J. SEDA

ALFRED MARQUEZ

ERIN E. MOONEY

CHERISSE HARPER

COREY S. TAPPAN

AMI WANG

LINDSAY FERTIG

KANDO MUNDIA OHAZURUME

ELIZABETH HARRISON

JORGE A. VENTURA

SHEILA JOHNSON

OMA C. PAYNE

CHRISTINA A. JOHNSON

HUGH VIVIAN

DAVID KOSTKOWSKI

SALLIEU A. SIDIQUE

BRICE JOKUNG

RYAN D. WOLFINGER

ADAM SENHOLZI

DIANE SIMEON

AURELIE KAMGA

EASTERN SHORE

KELLEN SEVERSON

DAVID SNEAD

ADAM D. KAYHOE

LAURA A. CAHALL

KYLE SIMMONS

LUCIANA TURNER

RYAN LANG

JOSH A. SOPER

CAPITAL AREA CHAPTER

JOANNE J. YOO

JARED A. LEVINE

MID-MARYLAND

PHILLIP A. ASHWORTH

CENTRAL MARYLAND CHAPTER

ERINN MADDEN

ASHLEY N. HIGGINS, CPA

SHERIENE MODESTE

WESTERN MARYLAND CHAPTER

ERIN BERKSHIRE DOUGLAS A. CAMPBELL PATRICIA DIGIROLOMO

HANGYING BAO SHAWN A. BORJA MARIA M. FORD

44

DONNA ANTONELLI MICHAEL J. CHAMBERS, MS

SHEILA K. MYERS PHILIP NAROZANICK

RACHEL L. MILLER

BRIAN G. PLEINES

STATEMENT

CLASSIFIEDS mergers & acquisitions QUALITY CPA FIRM WISHES TO ACQUIRE PRACTICE OR ACCOUNTS in Baltimore/Washington/

CPA WANTED TO JOIN ESTABLISHED BOUTIQUE CPA FIRM IN ROCKVILLE, MD. Firm is primarily focused on tax preparation, planning and business support services for business owners, and mid-high net worth individuals. The right person has the drive, proven

Annapolis area, or possible association with retirement-minded

tax experience and knowledge to take charge and become

practitioner. “Top Dollar Paid.” Reply in strictest confidence to

a CPA firm principal. MUST have experience in business

410.539.7100, or File No. 63-87.

and individual tax returns and tax planning, and be able

SANTOS POSTAL & COMPANY, PC, a nationally

to effectively interact with clients. Competitive Salary and Benefits. Contact Rockvillecpa.com@gmail.com.

recognized CPA firm located in Rockville, MD, is enhancing its organic growth through the acquisition or merger of existing practice or accounts in the Washington metropolitan area. Reply in confidence to File No. 28-91.

THINKING OF SELLING YOUR PRACTICE? Accounting Practice Sales is the leading marketer of tax and accounting practices in North America. We have a large pool of buyers, both individuals and firms, looking for practices to purchase. We also have the experience to help you find the right fit for your firm, negotiate the best price and terms and get the deal done. We welcome the opportunity to talk to you about our risk-free and confidential services. For more information please call Bradley Holmes with the APS Holmes Group at 1-800-397-0249 or email Bradley@apsleader.com.

INTERESTED IN BUYING A PRACTICE? See local and nationwide listings at www.AccountingPracticeSales. com and register for free email updates or call us at 1-800-3970249.

job openings ACCOUNTANT Small CPA firm specializing in the healthcare industry and serious

EXPERIENCED ACCOUNTANTS For 90 years Grossberg Company LLP, has been a premier provider of accounting, tax and business consulting services, specializing in services to the real estate industry. Grossberg Company LLP has a well-known reputation of unparalleled client satisfaction.

At the heart of this success, are professional staff members who possess the skills and training required to survive in the ever-changing world of new tax laws and regulations, advanced technologies and strategic business planning. Built on decades of hard work and timely responsiveness to clients, Grossberg Company LLP devotes a substantial amount of firm resources to training its people, keeping them apprised of the latest developments that may affect their client’s business operations, tax planning strategies and their long-term business objectives. As a result, the employees of Grossberg Company LLP are some of the best and brightest in their field and the casual, laid-back working atmosphere lends itself to producing successful, satisfied professionals. This is an integral part of who we are, why we are successful, and how we have maintained our reputation as one of the best firms in the country.

Growth in our business has created opportunities for experienced accountants in our Bethesda, Maryland office.

If you are seeking to move to the next level in your career,

about client service and work/life balance (local travel only),

consider joining the Grossberg Team!

is looking for a US accounting degreed individual with the

We are seeking:

following

• Tax Managers

REQUIRED Experience:

• Tax Supervisors

- Public Accounting

• Tax Seniors

- Auditing

• Audit Managers

- Advanced Excel Ability

• Audit Assurance Seniors

- Strong communication skills

Requirements:

We offer competitive salary, generous PTO, 401(k), casual dress

• BS/BA degree in Accounting or related field

and flexible schedules.

• 3 to 10+ years of experience

Resumes currently only being accepted at info@schiavi-wallace.

• Tax or audit and accounting experience in a public accounting arena

com. No phone calls, please. Schiavi-Wallace & Rowe, PC

CONTINUED ON PAGE 46

CLASSIFIEDS • Ability to research and apply concepts to clients’ situations

Audit and Accounting Senior – Individual will be responsible

• Proficiency in technical writing and research

supervising and training firm staff. Individual will oversee

• Ability to communicate with staff at all levels

the completion of corporate and individual tax returns as

• Comfortable with working in a team environment Grossberg Company LLP offers a competitive compensation package including training and opportunities for advancement; medical, dental, disability insurance, life insurance, retirement

for managing audit/review/compilation engagements and

necessary. Individual will have the opportunity to work directly with partners and senior managers on business development and a variety of consulting services as needed.

Job requirements include:

program including profit sharing; paid holidays and vacation,

• 3-7 years of public accounting experience

flex-time policy, company sponsored gym membership, and a

• Bachelor’s degree in accounting and a CPA designation

business casual attire dress code.

Qualified candidates should apply on-line at: http://grossberg. catsone.com/careers.

• Ability to motivate, train and develop staff

HUNT VALLEY CPA FIRM WITH NATIONAL REPUTATION AS DENTAL CPAS, IS SEEKING A CLIENT SERVICES MANAGER/ CONSULTANT who will work substantially in Dental

• Excellent verbal and written communication skills

Our firm offers competitive compensation packages as well

industry. Five or more prior years’ experience with small

as the following benefits:

business/professional clients; prior healthcare exp a plus; be a Dental CPA expert and part of a client service team with

• Proficient computer skills • Excellent organizational skills and the ability to provide excellent client service

• Paid time off and paid holidays

hands on delivery & management of client services for dental

• Competitive health and retirement benefits

practices at all stages of development; accounting, tax, planning,

• Business casual dress policy

projections, practice transitions, financial assessments, client

• Access to fitness facility

meetings, consulting & advice. Email resume with cover letter &

• Professional development training

salary requirements to dbodnar@nlgroup.com.

ESTABLISHED CPA FIRM SEEKS TAX PREPARER. Individual and business tax experience required.

• Free parking Email resumes to AmyM@macpa & refer to file #06-2014.

Ultra Tax preferred. Bethesda office. Please refer to File 5-20-14 when responding.

MISTER, BURTON & FRENCH, LLC, A RAPIDLY GROWING MID-SIZED CPA FIRM LOCATED IN HUNT VALLEY, MD is seeking qualified candidates in several areas to provide superior audit, accounting, tax and consulting services to our clients in a variety of industries. We are looking for motivated individuals to join our firm and share in our continued success.

Experienced Audit and Accounting Associate – Individual will be responsible for preparation of audit/review/compilation workpapers and financial statements as well as preparation of corporate and individual tax returns. Individual will have direct

WANT TO SUBMIT A CLASSIFIED AD? To submit a classified ad, please visit macpa. org/submitclassifieds, or contact Amy Moran at 443.632.2319, or by email amym@macpa.org.

CONFIDENTIAL ADS: Replies to confidential ads will be addressed to the file number in care of: Amy Moran MACPA 901 Dulaney Valley Road, Suite 710 Towson, MD 21204 Properly addressed replies will be forwarded to the advertiser unopened. Replies that are not properly addressed will be opened only to determine contents and then forwarded to the advertiser.

client contact and will be responsible for managing a variety of tasks on the engagement.

46

STATEMENT

With Art Werner

Win the tax season race.

1040 Fast Track is an ideal way to prepare for the tax season rush. It is an extensive seminar covering changes in individual tax law. The event is interactive and features audience participation. Attendees are also provided with an 800+ page manual written by full-time practitioners, a two-hour IRS self-study course, as well as dozens of other resources.

December 18-19, 2014 Location: Timonium/Towson Event ID: 211001 Cost: Member $350, Non-member $450 CPE: 16 hours tax

January 8-9, 2015 Event ID: 17WL30 Cost: Member $300, Non-member $300 CPE: 16 hours tax For questions or for more information, please call the Member Service Center at 800.782.2036.

MACPA.ORG/1040FT

Upcoming Events & Courses ACCOUNTING & AUDITING Date

Course Title

CPE

Time

Cost

Event ID

Member

Non-Mem.

Location

JUL

Beach Retreat: Annual Update for Governments and Not-forProfits - Dan Bradley, CPA

4

7:30 a - 11 a

$150

$200

1BR001

Clarion Resort Fontainebleau Hotel, Ocean City

JUL

Beach Retreat: Nonprofit Accounting and Auditing: Practical Cases for CPAs - Dan Bradley, CPA

4

12 p - 3:30 p

$150

$200

1BR002

Clarion Resort Fontainebleau Hotel, Ocean City

JUL

Beach Retreat: Yellow Book Financial Audits - Dan Bradley, CPA

4

7:30 a - 11 a

$150

$200

1BR003

Clarion Resort Fontainebleau Hotel, Ocean City

JUL

Beach Retreat: Frequent Frauds in Governments - Dan Bradley, CPA

4

12 p - 3:30 p

$150

$200

1BR004

Clarion Resort Fontainebleau Hotel, Ocean City

AUG

FASB CPA Review

8

8 a - 3:30 p

$295

$395

111204A

The Loyola Graduate Center, Timonium

SEP

Fall Access CPE - Timonium: Special Purpose Frameworks Alternatives to GAAP - Jennifer Elder, CPA

4

11:30 a - 3 p

$150

$200

1FALL0

The Loyola Graduate Center, Timonium

SEP

Fall Access CPE - Timonium: Accounting and Auditing Update Jennifer - Jennifer Elder, CPA

4

7:30 a - 11 a

$150

$200

1FALL2

The Loyola Graduate Center, Timonium

SEP

Fall Access CPE - Timonium: Advanced Compilation & Review Issues - Jennifer Elder, CPA

4

11:30 a - 3 p

$150

$200

1FALL7

The Loyola Graduate Center, Timonium

SEP

Fall Access CPE - Timonium: Statement of Cash Flows: Preparation, Presentation, and Use - Jennifer Elder, CPA

4

7:30 a - 11 a

$150

$200

1FALL8

The Loyola Graduate Center, Timonium

SEP

2014 Government Contractors’ Conference

8

8:30 a - 5 p

$245

$345

121008

University of MD University College, College Park

SEP

Applying OMB Circular A-133 to Not-for-Profit and Governmental Organizations

8

8 a - 3:30 p

$295

$395

111217A

2 2 3 3

22 4 4 5 5

18 19

48

The Loyola Graduate Center, Timonium

STATEMENT

BUSINESS & INDUSTRY Date

Course Title

JUL

Webcast: Ethics: Principles, Case Studies and Fraud

JUL

CPE

Time

Cost

Event ID

Member

Non-Mem.

Location

Online Webcast, Internet

4

5:30 p - 9 p

$125

$125

17WIR28

Beach Retreat: Prophetic Financial Issues for the Financial Executive 2014 Frank Ryan, CPA

4

7:30 a - 11 a

$150

$200

1BR005

Clarion Resort Fontainebleau Hotel, Ocean City

JUL

Beach Retreat: Financial Professional Toolkit to Lead for Success 2014 - Frank Ryan, CPA

4

12 p - 3:30 p

$150

$200

1BR006

Clarion Resort Fontainebleau Hotel, Ocean City

JUL

Beach Retreat (6 Hour Program 7:30am-1:45pm) : This is How you Run a “New” Firm: Everyday Tools - Jody Padar, CPA

6

7:30 a - 1 p

$150

$200

1BR014

Clarion Resort Fontainebleau Hotel, Ocean City

JUL

Webcast: Slaying the Energy Vampires ñ And Boosting Your Performance

2

3p-5p

$79

$79

17WIR29

JUL

Beach Retreat: Challenges Facing the Financial Professional for 2014 and Beyond - Frank Ryan, CPA

4

7:30 a - 11 a

$150

$200

1BR007

Clarion Resort Fontainebleau Hotel, Ocean City

JUL

Beach Retreat: Effective Performance Appraisals to Guide Success - Frank Ryan, CPA

4

12 p - 3:30 p

$150

$200

1BR008

Clarion Resort Fontainebleau Hotel, Ocean City

JUL

Beach Retreat (6 Hour Program 7:30am-1:45pm): This How you Run a “New” Firm: Practice Management - Jody Padar, CPA

6

7:30 a - 1 p

$150

$200

1BR015

Clarion Resort Fontainebleau Hotel, Ocean City

JUL

Beach Retreat: Ethics: Critical Thinking, Case Studies and Fraud Frank Ryan, CPA

4

7:30 a - 11 a

$150

$200

1BR009

Clarion Resort Fontainebleau Hotel, Ocean City

JUL

Beach Retreat: State of the Accounting Profession - Tom Hood and Mark Koziel

4

7:30 a - 11 a

$150

$200

1BR016

Clarion Resort Fontainebleau Hotel, Ocean City

JUL

Webcast: Work from the Beach if you’re in the Cloud

1

12 p - 1 p

$39

$39

17WIR30

JUL

Webcast: Twitter 101: Changing Your World 140 Characters at a Time

1

12 p - 1 p

$39

$39

17WIR31

JUL

Webcast: Seven Secrets of Successful Business Communication

4

1 p - 4:30 p

$125

$125

17WIR32

JUL

Webcast: The Positivity Link 4A: My Personal History - Character Strengths in Action (Practicum)

0

11 a - 12 p

$39

$39

17W0007

JUL

Webcast: Performance, Productivity and Profit: Creating the Higher Energy Organization

3

1p-4p

$105

$105

17WIR34

JUL

15

Webcast: Listening For Leaders: Ask the Question, Discover the Need, Win the Trust

4

12 p - 3:30 p

$125

$125

17W0000

JUL

Webcast: Goodbye Leadership. Hello Leadershift!

1

1:30 p - 2:30 p

$39

$39

17W0008

JUL

16

Webcast: Listening For Leaders: Ask the Question, Discover the Need, Win the Trust

4

12 p - 3:30 p

$125

$125

17WIR33

JUL

Webcast: Motivating and Retaining Your Top Performers

3

2:30 p - 5:30 p

$105

$105

17W0028

JUL

Webcast: The Positivity Link 4B: Strength Strategies (Practicum)

0

11 a - 12 p

$39

$39

17W0009

JUL

Webcast: Ethics: It’s Not Just What You Do, but How You Do It!

4

1 p - 4:30 p

$125

$125

17W0010

JUL

Webcast: Leadership in the New Normal

2

2:30 p - 4:30 p

$79

$79

17WIR35

JUL

Webcast: Strategic Skills for Finance - Lessons Learned

1

12 p - 1 p

$39

$39

17WIR36

2 2 2 2 3 3 3 3 5 5 7 8

10 11 14

15

17 18 18 18 21

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

BUSINESS & INDUSTRY Date

Course Title

JUL

Webcast: Applying Ethics in the Real World

JUL

23

Budgeting, Forecasting, & Business Techniques for Accounting and Finance Professionals

JUL

Webcast: Lean Management in a Lean Economy

JUL

CPE

Time

Cost

Event ID

Member

Non-Mem.

Location

Online Webcast, Internet

4

9 a - 12:30 p

$125

$125

17WIR63

8

8 a - 3:30 p

$330

$480

130009

2

1p-3p

$79

$79

17WIR37

Webcast: Giraffes of Technology: The Making of the 21st Century Leader

2

12 p - 2 p

$79

$79

17W0025

JUL

25

Webcast: The Positivity Link 5:The Positivity Link to Engagement Within “The Engaged Life”

1

11 a - 12 p

$39

$39

17W0011

JUL

Webcast: Personality Styles in the Workplace

3

2p-5p

$105

$105

17WIR38

JUL

Financial Leaders Forum: CFO versus HR - Thinking Inside the Box

4

8 a - 12 p

$250

$250

171001

MACPA Columbia Center, Columbia

JUL

Financial Leaders Forum Series

24

8 a - 12 p

$1,100

$1,400

171007

MACPA Columbia Center / Loyola Graduate Center

JUL

Webcast: Ethics: Principles, Case Studies and

4

12 p - 3:30 p

$125

$125

17WIR70

AUG

Webcast: Employee Motivation and Engagement: Driving Results Without Driving Your Team Crazy

3

1p-4p

$105

$105

17WIR47

AUG

Webcast: Ethics: Principles, Case and Fraud

4

12 p - 3:30 p

$125

$125

17WIR39

AUG

Webcast: Performance, Productivity and Profit: Creating the Higher Energy Organization

3

2p-5p

$105

$105

17WIR40

AUG

Webcast: Planning for Profits -- How to Develop and EXECUTE an Effective Business Plan

7

8a-3p

$215

$215

17W705

AUG

Webcast: Seven Secrets of Successful Business Communication Webcast Part 1

2

12 p - 2 p

$79

$79

17WIR41

AUG

Webcast: Seven Secrets of Successful Business Communication Webcast Part 2

2

2:30 p - 4:30 p

$79

$79

17WIR42

AUG

Webcast: Applying Ethics in the Real World

4

1 p - 4:30 p

$125

$125

17WIR48

AUG

Webcast: Lean Management in a Lean Economy

2

6p-8p

$79

$79

17WIR49

AUG

Fringe Benefit Planning for 2014 and Beyond

8

8 a - 3:30 p

$295

$395

110016

AUG

Webcast: Key Financial and Economic Issues Facing the Financial Executive

2

12 p - 2 p

$79

$79

17WIR43

AUG

Webcast: Best Practices in Accounting and Finance Writing: Putting Ideas in Order

2

2:30 p - 4:30 p

$79

$79

17W0016

AUG

Webcast: Blog 101: First Steps to Stardom

1

2p-3p

$39

$39

17WIR44

AUG

FASB CPA Review

8

8 a - 3:30 p

$295

$395

111204A

AUG

Webcast: Selling for CPAs: Using Your Problem-Solving Skills to Promote Profitable Business Growth

2

1:30 p - 3:30 p

$79

$79

17WIR45

22

23 24

28 31 31 31 1 5 6 7

11 11 12 14 19 19 20 20 22 22

MACPA Columbia Center, Columbia Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

The Loyola Graduate Center, Timonium Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

The Loyola Graduate Center, Timonium Online Webcast, Internet

BUSINESS & INDUSTRY Date

Course Title

AUG

Webcast: Leadership in the New Normal

AUG

What Next? Inventing a New Niche for Yourself

AUG

Leadership Inside Out: Discovering the Leader Within

AUG

Webcast: What Next? Inventing a New Niche for Yourself

AUG

Webcast: Leadership Inside Out: Discovering the Leader Within

SEP

Webcast: The Leadership Secrets of Football’s Master Coaches

SEP

CPE

Time

Cost

Event ID

Member

Non-Mem.

Location

Online Webcast, Internet

2

12 p - 2 p

$79

$79

17WIR46

4

8 a - 12 p

$150

$200

170024

MACPA Columbia Center, Columbia

4

1p-5p

$150

$200

170025

MACPA Columbia Center, Columbia

4

8:30 a - 12:30 p

$125

$125

17WS02

LIVE- ONLINE WEBCAST, INTERNET

4

1p-5p

$125

$125

17WS03

LIVE- ONLINE WEBCAST, INTERNET

7

9a-4p

$215

$215

17W706

Fall Access CPE - Timonium: Special Purpose Frameworks Alternatives to GAAP - Jennifer Elder, CPA

4

11:30 a - 3 p

$150

$200

1FALL0

The Loyola Graduate Center, Timonium

SEP

Fall Access CPE - Timonium: Accounting and Auditing Update Jennifer - Jennifer Elder, CPA

4

7:30 a - 11 a

$150

$200

1FALL2

The Loyola Graduate Center, Timonium

SEP

Fall Access CPE - Timonium: Outlook Update and Best Practices for CPAs - Judy Borsher, CPA

4

11:30 a - 3 p

$150

$200

1FALL10

The Loyola Graduate Center, Timonium

SEP

Webcast: Applying Ethics in the Real World

4

8 a - 11:30 a

$125

$125

17WIR50

SEP

Webcast: Strategic Skills for Finance - Lessons Learned

1

12 p - 1 p

$39

$39

17WIR52

SEP

Webcast: How the Best Financial Executives Create High Performance Organizations

2

2p-4p

$79

$79

17WIR53

SEP

Webcast: Slaying the Energy Vampires ñ And Boosting Your Performance

2

3p-5p

$79

$79

17WIR54

SEP

15

Webcast: Selling for CPAs: Using Your Problem-Solving Skills to Promote Profitable Business Growth

2

12 p - 2 p

$79

$79

17WIR55

SEP

Webcast: Ethics: Principles, Case Studies and Fraud

4

12:30 p - 4 p

$125

$125

17WIR58

SEP

2014 Government Contractors’ Conference

8

8:30 a - 5 p

$245

$345

121008

SEP

Webcast: Lean Management in a Lean Economy

2

2p-4p

$79

$79

17WIR56

SEP

Webcast: Key Financial and Economic Issues Facing the Financial Executive

2

1p-3p

$79

$79

17WIR57

SEP

Financial Leaders Forum: How to Dump SALY and Find a New Creative Approach to Accounting

4

8 a - 12 p

$200

$250

171002

SEP

26

Webcast: Listening For Leaders: Ask the Question, Discover the Need, Win the Trust

4

12 p - 3:30 p

$125

$125

17WIR59

SEP

Webcast: Personality Styles in the Workplace

3

12 p - 3 p

$105

$105

17WIR60

25 27 27 27 27 2 4 4 5 9 9

10 12

17 18 18 23 25

29

JULY 2014

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

University of MD University College, College Park Online Webcast, Internet

Online Webcast, Internet

The Loyola Graduate Center, Timonium Online Webcast, Internet

Online Webcast, Internet

51

ETHICS Date

Course Title

JUL

Webcast: Ethics: Principles, Case Studies and Fraud

JUL

Beach Retreat: Ethics: Critical Thinking, Case Studies and Fraud Frank Ryan, CPA

JUL

Webcast: Ethics: It’s Not Just What You Do, but How You Do It!

JUL

Webcast: Applying Ethics in the Real World

JUL

Webcast: Ethics: Principles, Case Studies and

AUG

Webcast: Ethics: Principles, Case and Fraud

AUG

Webcast: Applying Ethics in the Real World

2 5

18 22 31 5

12

CPE

Time

Cost

Event ID

Member

Non-Mem.

4

5:30 p - 9 p

$125

$125

17WIR28

4

7:30 a - 11 a

$150

$200

1BR009

4

1 p - 4:30 p

$125

$125

17W0010

4

9 a - 12:30 p

$125

$125

17WIR63

4

12 p - 3:30 p

$125

$125

17WIR70

4

12 p - 3:30 p

$125

$125

17WIR39

4

1 p - 4:30 p

$125

$125

17WIR48

Location

Online Webcast, Internet

Clarion Resort Fontainebleau Hotel, Ocean City Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

FINANCIAL PLANNING Date

Course Title

JUL

The Complete Guide to Estate and Administration

AUG

Estate Document Workshop

AUG

Fringe Benefit Planning for 2014 and Beyond

SEP

The Complete Guide to Preparing Forms 706 and 709

SEP

Webcast: The Complete Guide to Preparing Forms 706 and 709

SEP

Understanding the Basic Techniques of Financial Planning

24 8

19 10 10 19

CPE

Time

Cost

Event ID

Member

Non-Mem.

Location

8

8 a - 3:30 p

$295

$395

110012

The Loyola Graduate Center, Timonium

8

8 a - 3:30 p

$295

$395

110014

The Loyola Graduate Center, Timonium

8

8 a - 3:30 p

$295

$395

110016

The Loyola Graduate Center, Timonium

8

8 a - 3:30 p

$295

$395

110018

The Loyola Graduate Center, Timonium

8

8 a - 3:30 p

$245

$245

17WL10

LIVE- ONLINE WEBCAST, INTERNET

8

8 a - 3:30 p

$295

$395

110019

MACPA Columbia Center, Columbia

FRAUD & FORENSICS Date

Course Title

JUL

Beach Retreat: Frequent Frauds in Governments - Dan Bradley, CPA

JUL

FVS Speaker Series: The Role of the Forensic Accountants

3

18

52

CPE

Time

Cost

Event ID

Member

Non-Mem.

Location

4

12 p - 3:30 p

$150

$200

1BR004

Clarion Resort Fontainebleau Hotel, Ocean City

2

8:30 a - 10:30 a

$50

$60

182059

MACPA Columbia Center, Columbia

STATEMENT

GOVERNMENT AND NOT-FOR-PROFIT Date

Course Title

CPE

Time

Cost

Event ID

Member

Non-Mem.

Location

JUL

Beach Retreat:Annual Update for Governments and Not-forProfits - Dan Bradley, CPA

4

7:30 a - 11 a

$150

$200

1BR001

Clarion Resort Fontainebleau Hotel, Ocean City

JUL

Beach Retreat: Nonprofit Accounting and Auditing: Practical Cases for CPAs - Dan Bradley, CPA

4

12 p - 3:30 p

$150

$200

1BR002

Clarion Resort Fontainebleau Hotel, Ocean City

SEP

Applying OMB Circular A-133 to Not-for-Profit and Governmental Organizations

8

8 a - 3:30 p

$295

$395

111217A

The Loyola Graduate Center, Timonium

2 2

19

GOVERNMENT CONTRACTORS Date

SEP

18

Course Title

2014 Government Contractors’ Conference

CPE

8

Time

8:30 a - 5 p

Cost

Event ID

Member

Non-Mem.

$245

$345

121008

Location

University of MD University College, College Park

MANAGEMENT & LEADERSHIP Date

Course Title

CPE

Time

Cost

Event ID

Member

Non-Mem.

Location

JUL

Beach Retreat: Prophetic Financial Issues for the Financial Executive 2014 Frank Ryan, CPA

4

7:30 a - 11 a

$150

$200

1BR005

Clarion Resort Fontainebleau Hotel, Ocean City

JUL

Beach Retreat: Financial Professional Toolkit to Lead for Success 2014 - Frank Ryan, CPA

4

12 p - 3:30 p

$150

$200

1BR006

Clarion Resort Fontainebleau Hotel, Ocean City

JUL

Beach Retreat (6 Hour Program 7:30am-1:45pm) : This is How you Run a “New” Firm: Everyday Tools - Jody Padar, CPA

6

7:30 a - 1 p

$150

$200

1BR014

Clarion Resort Fontainebleau Hotel, Ocean City

JUL

Beach Retreat: You and Your Firm : A Vision to Strategy Workshop - Tom Hood, CPA

4

12 p - 3:30 p

$150

$200

1BR017

Clarion Resort Fontainebleau Hotel, Ocean City

JUL

Webcast: Slaying the Energy Vampires ñ And Boosting Your Performance

2

3p-5p

$79

$79

17WIR29

JUL

Beach Retreat: Effective Performance Appraisals to Guide Success - Frank Ryan, CPA

4

12 p - 3:30 p

$150

$200

1BR008

Clarion Resort Fontainebleau Hotel, Ocean City

JUL

Beach Retreat (6 Hour Program 7:30am-1:45pm): This How you Run a “New” Firm: Practice Management - Jody Padar, CPA

6

7:30 a - 1 p

$150

$200

1BR015

Clarion Resort Fontainebleau Hotel, Ocean City

JUL

Beach Retreat: State of the Accounting Profession - Tom Hood and Mark Koziel

4

7:30 a - 11 a

$150

$200

1BR016

Clarion Resort Fontainebleau Hotel, Ocean City

JUL

Webcast: Work from the Beach if you’re in the Cloud

1

12 p - 1 p

$39

$39

17WIR30

JUL

Webcast: Twitter 101: Changing Your World 140 Characters at a Time

1

12 p - 1 p

$39

$39

17WIR31

JUL

Webcast: Seven Secrets of Successful Business Communication

4

1 p - 4:30 p

$125

$125

17WIR32

JUL

Webcast: The Positivity Link 4A: My Personal History - Character Strengths in Action (Practicum)

0

11 a - 12 p

$39

$39

17W0007

JUL

Webcast: Performance, Productivity and Profit: Creating the Higher Energy Organization

3

1p-4p

$105

$105

17WIR34

JUL

15

Webcast: Listening For Leaders: Ask the Question, Discover the Need, Win the Trust

4

12 p - 3:30 p

$125

$125

17W0000

JUL

Webcast: Goodbye Leadership. Hello Leadershift!

1

1:30 p - 2:30 p

$39

$39

17W0008

2 2 2 2 3 3 3 5 7 8

10 11 14

15

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

MANAGEMENT & LEADERSHIP Date

Course Title

JUL

16

Webcast: Listening For Leaders: Ask the Question, Discover the Need, Win the Trust

JUL

Webcast: Motivating and Retaining Your Top Performers

JUL

Webcast: The Positivity Link 4B: Strength Strategies (Practicum)

JUL

Webcast: Leadership in the New Normal

JUL

FVS Speaker Series: The Role of the Forensic Accountants

JUL

23

Budgeting, Forecasting, & Business Techniques for Accounting and Finance Professionals

JUL

Webcast: Lean Management in a Lean Economy

JUL

CPE

Time

Cost

Event ID

Member

Non-Mem.

Location

Online Webcast, Internet

4

12 p - 3:30 p

$125

$125

17WIR33

3

2:30 p - 5:30 p

$105

$105

17W0028

0

11 a - 12 p

$39

$39

17W0009

2

2:30 p - 4:30 p

$79

$79

17WIR35

2

8:30 a - 10:30 a

$50

$60

182059

MACPA Columbia Center, Columbia

8

8 a - 3:30 p

$330

$480

130009

MACPA Columbia Center, Columbia

2

1p-3p

$79

$79

17WIR37

Webcast: Giraffes of Technology: The Making of the 21st Century Leader

2

12 p - 2 p

$79

$79

17W0025

JUL

25

Webcast: The Positivity Link 5:The Positivity Link to Engagement Within “The Engaged Life”

1

11 a - 12 p

$39

$39

17W0011

JUL

Webcast: Personality Styles in the Workplace

3

2p-5p

$105

$105

17WIR38

JUL

Financial Leaders Forum: CFO versus HR - Thinking Inside the Box

4

8 a - 12 p

$250

$250

171001

AUG

Webcast: Employee Motivation and Engagement: Driving Results Without Driving Your Team Crazy

3

1p-4p

$105

$105

17WIR47

AUG

Webcast: Performance, Productivity and Profit: Creating the Higher Energy Organization

3

2p-5p

$105

$105

17WIR40

AUG

Webcast: Planning for Profits -- How to Develop and EXECUTE an Effective Business Plan

7

8a-3p

$215

$215

17W705

AUG

Webcast: Seven Secrets of Successful Business Communication Webcast Part 1

2

12 p - 2 p

$79

$79

17WIR41

AUG

Webcast: Seven Secrets of Successful Business Communication Webcast Part 2

2

2:30 p - 4:30 p

$79

$79

17WIR42

AUG

Webcast: Lean Management in a Lean Economy

2

6p-8p

$79

$79

17WIR49

AUG

Webcast: Best Practices in Accounting and Finance Writing: Putting Ideas in Order

2

2:30 p - 4:30 p

$79

$79

17W0016

AUG

Webcast: Selling for CPAs: Using Your Problem-Solving Skills to Promote Profitable Business Growth

2

1:30 p - 3:30 p

$79

$79

17WIR45

AUG

Webcast: Leadership in the New Normal

2

12 p - 2 p

$79

$79

17WIR46

AUG

What Next? Inventing a New Niche for Yourself

4

8 a - 12 p

$150

$200

170024

MACPA Columbia Center, Columbia

AUG

Leadership Inside Out: Discovering the Leader Within

4

1p-5p

$150

$200

170025

MACPA Columbia Center, Columbia

AUG

Webcast: What Next? Inventing a New Niche for Yourself

4

8:30 a - 12:30 p

$125

$125

17WS02

LIVE- ONLINE WEBCAST, INTERNET

17 18 18 18

23 24

28 31 1 6 7

11 11 14 20 22 25 27 27 27

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

MACPA Columbia Center, Columbia Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

MANAGEMENT & LEADERSHIP (CONT.) Date

Course Title

AUG

Webcast: Leadership Inside Out: Discovering the Leader Within

SEP

Webcast: The Leadership Secrets of Football’s Master Coaches

SEP

CPE

Time

Cost

Event ID

Member

Non-Mem.

4

1p-5p

$125

$125

17WS03

7

9a-4p

$215

$215

17W706

Webcast: How the Best Financial Executives Create High Performance Organizations

2

2p-4p

$79

$79

17WIR53

SEP

Webcast: Slaying the Energy Vampires ñ And Boosting Your Performance

2

3p-5p

$79

$79

17WIR54

SEP

15

Webcast: Selling for CPAs: Using Your Problem-Solving Skills to Promote Profitable Business Growth

2

12 p - 2 p

$79

$79

17WIR55

SEP

Webcast: Lean Management in a Lean Economy

2

2p-4p

$79

$79

17WIR56

SEP

Financial Leaders Forum: How to Dump SALY and Find a New Creative Approach to Accounting

4

8 a - 12 p

$200

$250

171002

SEP

26

Webcast: Listening For Leaders: Ask the Question, Discover the Need, Win the Trust

4

12 p - 3:30 p

$125

$125

17WIR59

SEP

Webcast: Personality Styles in the Workplace

3

12 p - 3 p

$105

$105

17WIR60

27 2

10 12

18 25

29

Location

LIVE- ONLINE WEBCAST, INTERNET Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

Online Webcast, Internet

The Loyola Graduate Center, Timonium Online Webcast, Internet

Online Webcast, Internet

SPECIALIZED KNOWLEDGE Date

Course Title

JUL

FVS Speaker Series: The Role of the Forensic Accountants

AUG

Estate Document Workshop

SEP

How to Negotiate and Perfect Your Pitch so Everyone Wins, Especially You! - Author Series with Ron Shapiro

18 8

15

CPE

Time

Cost

Event ID

Member

Non-Mem.

Location

2

8:30 a - 10:30 a

$50

$60

182059

MACPA Columbia Center, Columbia

8

8 a - 3:30 p

$295

$395

110014

The Loyola Graduate Center, Timonium

4

9 a - 12:30 p

$195

$295

191013

Hilton Baltimore BWI Airport, Linthicum

TAX Date

Course Title

CPE

Time

Cost

Event ID

Member

Non-Mem.

Location

JUL

Beach Retreat: Tax Planning Based on Form 1040 Part 1 - Art Werner, JD., MST.

4

7:30 a - 11 a

$150

$200

1BR010

Clarion Resort Fontainebleau Hotel, Ocean City

JUL

Beach Retreat: Estate Planning for Non Traditional Client - Art Werner, JD , MST.

4

12 p - 3:30 p

$150

$200

1BR011

Clarion Resort Fontainebleau Hotel, Ocean City

JUL

Beach Retreat: Tax Planning Based on Form 1040 Part 2 - Art Werner, JD., MST.

4

7:30 a - 11 a

$150

$200

1BR012

Clarion Resort Fontainebleau Hotel, Ocean City

JUL

Beach Retreat: How to Protect Your Wealth: A Concise Guide to Art Werner, JD, MST.

4

12 p - 3:30 p

$150

$200

1BR013

Clarion Resort Fontainebleau Hotel, Ocean City

JUL

Estate and Financial Planning for the Older Client

8

8 a - 3:30 p

$295

$395

110010

MACPA Columbia Center, Columbia

JUL

The Complete Guide to Estate and Administration

8

8 a - 3:30 p

$295

$395

110012

The Loyola Graduate Center, Timonium

JUL

Estate and Financial Planning for the Soon Retiring Baby Boomer Client

8

8 a - 3:30 p

$295

$395

110013

The Loyola Graduate Center, Timonium

2 2 3 3

17 24 25

TAX (CONT.) Date

Course Title

AUG

Estate Planning-Beyond the Basics

AUG

Fringe Benefit Planning for 2014 and Beyond

AUG

A Practical Guide to Trusts

SEP

CPE

Time

Cost

Event ID

Member

Non-Mem.

Location

8

8 a - 3:30 p

$295

$395

110015

MACPA Columbia Center, Columbia

8

8 a - 3:30 p

$295

$395

110016

The Loyola Graduate Center, Timonium

8

8 a - 3:30 p

$295

$395

110017

MACPA Columbia Center, Columbia

Fall Access CPE - Timonium: The Fundamentals of Asset Protection Planning- Art Werner, JD.

4

7:30 a - 11 a

$150

$200

1FALL5

The Loyola Graduate Center, Timonium

SEP

Fall Access CPE - Timonium: The Fundamentals of Planning with Trusts - Art Werner JD.

4

11:30 a - 3 p

$150

$200

1FALL6

The Loyola Graduate Center, Timonium

SEP

Fall Access CPE - Timonium: Making the Best of Bad Sitautions Part 1 - Art Werner JD.

4

7:30 a - 11 a

$150

$200

1FALL11

The Loyola Graduate Center, Timonium

SEP

Fall Access CPE - Timonium: Making the Best of Bad Situations Part 2 - Art Werner, JD.

4

11:30 a - 3 p

$150

$200

1FALL12

The Loyola Graduate Center, Timonium

SEP

The Complete Guide to Preparing Forms 706 and 709

8

8 a - 3:30 p

$295

$395

110018

The Loyola Graduate Center, Timonium

SEP

Webcast: The Complete Guide to Preparing Forms 706 and 709

8

8 a - 3:30 p

$245

$245

17WL10

LIVE- ONLINE WEBCAST, INTERNET

SEP

Understanding the Basic Techniques of Financial Planning

8

8 a - 3:30 p

$295

$395

110019

MACPA Columbia Center, Columbia

SEP

45th Annual Chesapeake Tax Conference

16

8a-5p

$285

$385

221000

SEP

Estate Planning - Local Issues

8

8 a - 3:30 p

$295

$395

110020

15 19 22 4 4 5 5

10 10 19 22 23

Martin’s West, Baltimore

The Loyola Graduate Center, Timonium

TECHNOLOGY Date

Course Title

CPE

Time

Cost

Event ID

Location

Member

Non-Mem.

7:30 a - 1 p

$150

$200

1BR014

Clarion Resort Fontainebleau Hotel, Ocean City

6

7:30 a - 1 p

$150

$200

1BR015

Clarion Resort Fontainebleau Hotel, Ocean City

8

8 a - 3:30 p

$330

$480

130006

MACPA Columbia Center, Columbia

4

8 a - 11:30 a

$240

$290

130007

MACPA Columbia Center, Columbia

8

8 a - 3:30 p

$330

$480

130008

MACPA Columbia Center, Columbia

Fall Access CPE - Timonium: Excel Hot Topics and Best Practices for CPAs - Judy Borsher, CPA

4

7:30 a - 11 a

$150

$200

1FALL3

The Loyola Graduate Center, Timonium

SEP

Fall Access CPE - Timonium: Excel Charts, Graphs and Diagram Features - Judy Borsher, CPA

4

11:30 a - 3 p

$150

$200

1FALL4

The Loyola Graduate Center, Timonium

SEP

Fall Access CPE - Timonium: Outlook Update and Best Practices for CPAs - Judy Borsher, CPA

4

11:30 a - 3 p

$150

$200

1FALL10

The Loyola Graduate Center, Timonium

JUL

Beach Retreat (6 Hour Program 7:30am-1:45pm) : New Firm Everyday Tools - Jody Padar, CPA

6

JUL

Beach Retreat (6 Hour Program 7:30am-1:45pm): New Firm Practice Management - Jody Padar, CPA

JUL

10

Microsoft Office 2013: Focus on New Features with emphasis on Excel 2013

JUL

Advanced Techniques for QuickBooks Users

JUL

Excel Data Analysis Techniques and Business Graphics

SEP

2 3

11 30 4 4 5

56

STATEMENT

TECHNOLOGY (CONT.) Date

Course Title

SEP

Fall Access CPE - Timonium: Privacy & Security Considerations Judy Borsher, CPA

SEP

Advanced Techniques for QuickBooks Users

SEP

Adobe Acrobat: Best Features, Forms and Tips for Accountants

5

23 24

CPE

Time

Cost

Event ID

Member

Non-Mem.

Location

4

7:30 a - 11 a

$150

$200

1FALL9

The Loyola Graduate Center, Timonium

4

8 a - 11:30 a

$240

$290

130010

MACPA Columbia Center, Columbia

8

8 a - 3:30 p

$330

$480

130011

MACPA Columbia Center, Columbia

Don Farmer Tax Workshops

FIGHT BOREDOM. LAUGH. LEARN. CORPORATE/BUSINESS INCOME TAX WORKSHOP Live Seminar - Martin’s West Webcast October 31 October 31 Event ID: 111000 Event ID: 17WL20 INDIVIDUAL INCOME TAX WORKSHOP Live Seminar - Martin’s West Webcast November 13 & 14 November 13 & 14 Event ID: 211000 Event ID: 17WL22 FEDERAL TAX UPDATE Live Seminar - Martin’s West Webcast December 5 December 5 Event ID: 111001 Event ID: 17WL27

MACPA.ORG/DONFARMER

MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS Dulaney Center II | 901 Dulaney Valley Road, Suite 710 Towson, MD 21204 | www.macpa.org 410. 296.6250 | Fax: 410.296.8713

Promoting and Protecting CPAs in Maryland

Bring your voice to Annapolis on January 29th

2015 macpa.org/cpaday

January 29 | Governor Calvert House | Event ID: 181000