April 2021
The Journal Entry
Planning for the Future Meet Your 2021 – 2022 President, Stacy Weight
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Mission,Vision,Values Mission The UACPA leadership supports and challenges members through advocacy, professional education, leadership development, networking, and community service to help them succeed in a competitive and changing world.
ExecutiveBoard president.............................................................. Stacy Weight president-elect................................................ Ray Langhaim vice president......................................................Dustin Wood treasurer.........................................Aubrey Bickmore Neeley secretary................................................................... Tad Tuttle member-at-large..............................................Chris Skousen
Vision
member-at-large.................................................Katrina Baird
At the UACPA, our vision is to be a world-class professional association essential to our members.
immediate past president........................ Jay Niederhauser
emerging professionals..................................... Eric Greene aicpa council........................................................... Paul Skeen ceo.......................................................................... Susan Speirs
We unite a vibrant community of CPAs to enhance the success of our members and champion the values of the profession; integrity, competency, and objectivity.
UACPAStaff
ceo.......................................................................... Susan Speirs
Values Advocacy The UACPA represents the profession at the legislature and other regulatory bodies and promotes the value of the CPA to employers, the business community, and the public at large.
Leadership & Service The UACPA provides leadership and service within the profession, within the UACPA, and within the community.
Professional Development The UACPA supports and encourages continuing education and leadership development.
Professional Community The UACPA reinforces peer accountability to encourage members to maintain integrity and high ethical standards. It provides member-to-member networking opportunities and networking opportunities with other professions. It values belonging to a distinguished organization and believes that we serve as the primary resource and point of contact for Utah CPAs.
Diverse Population Outreach The UACPA believes in reaching out to under-represented populations, those returning to the profession or choosing it as a second career, and other professions.
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communications/marketing and editor of the journal entry......................... Amy Spencer cpe director.......................................................April Deneault financial director...................................................Tom Horn membership director......................................Lisa Ostrander Cover photo by Chris Wood, robertwoodphoto.com
The Journal Entry is published quarterly by the UACPA 136 S. Main Street, Suite 510 Salt Lake City, UT 84101 phone: 801-466-8022 email: mail@uacpa.org web: www.uacpa.org
UACPA Statement of Policy CPAs have common problems and interests. This magazine has been created to share information relating to the practice of accounting. The opinions, views and articles expressed in this magazine are not necessarily those of the Utah Association of Certified Public Accountants. This magazine should not be deemed an endorsement by the UACPA or its committees or editorial staff of any views, opinions or positions contained herein. Because of the complexity of tax laws and accounting transactions and the changing status of the law, as well as variations in practices and procedures among accountants, information in the magazine should not be used, acted or relied upon, as a substitute for independent accounting or legal research and advice.
Contents april 2021
New Members.......................................................................................... 4
Feature Story
Focus for a Tech-Heavy Future
Movers & Shakers................................................................................... 5 CEO's Message........................................................................................ 6 President's Message............................................................................... 7 Feature: Planning Ahead With Technology ....................................... 8
8
By the Numbers: The New Working Environment .......................... 12 Tools for Improving Productivity........................................................ 14
By the numbers
Improving Productivity
Tech CPE................................................................................................. 17 Legislative Update ................................................................................ 18 Preview: State & Local Government Conference ........................... 20
14 Meet a Member
Dustin Wood, CPA 23
Meet a Member: Dustin Wood............................................................ 23
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Meet the UACPA Board........................................................................ 24 News From the Board........................................................................... 25 Meet the UACPA Staff........................................................................... 26 Meet the UACPA Membership Director: Lisa Ostrander................ 27 CPE Schedule for 2021......................................................................... 28 Member Benefits/100% Membership Firms.................................... 30 Generally Excepted/Classifieds/In Memoriam................................ 31
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NEW MEMBERS Congratulations to the following individuals who were approved for membership or affiliate status in the UACPA as of February 28, 2021. Ian Robbins Osborne, Robbins & Buhler, PLLC Brad Olsen 1-800 Contacts, Inc. Mark Anderson Aberdeen Advisory Andrew Richards Acuity Business & Tax Advisors Neal Berube Associated Food Stores, Inc. Jason Hunter BDO USA, LLC David Kingston Merrick Shawe BKD CPAs & Advisors Paul Shields BRG, LLC Nicole Nelson Child Richards CPAs & Advisors Ryan Morehead Church of Jesus Christ of Latter-day Saints Joseph Fail CircusTrix
Ryan Henriksen Ernst & Young LLP
Josh Haidenthaller Larson & Company, PC
Scott Bulloch SPB Capital Partners
Tyler Ploeger Everee, Inc.
Michelle McBride McBride Financial Consulting
Caleb Horlacher Strata Fund Solutions
Stephen Ferguson FergEats Inc. Jordan Wheeler Ford Performance Racing School James Bounous Grant Thornton LLP Bruce Hacking Hacking CPA and Associates LLC Allen Woiwode Haynie & Company Paula Szugye HintonBurdick CPAs & Advisors Boyd Fisher Hogan & Associates Construction Mark Short Housing Authority of Salt Lake Johnn Miles Intermountain Wood Products
Ben Harris MityLite Bret Rutter Moss Adams LLP James Peacock Ogden Clinic Professional Corporation Tyson Graff Peak Living LLC Brian Wright
Trace Osborne Suncrest Health Services Bob Swanson Talkdesk Trevor Fry Jillian Holmes Tanner LLC Brian Hales Ty Lombardi The Cadence Group
Kimberlee Larsen Elaine Onischuk PricewaterhouseCoopers LLP The Church Pension Group Robert Maxwell Kristoffer Anderson Sadler Gibb & Associates
Theresa Ashman University of Utah Christopher Skousen Utah State University
Jason Howell Salt Lake City Department of Chase Joyner Airports Whitley Penn LLP Eric Hall
Mark Brunson Wipfli LLP
Jake Barker Jones Simkins LLC
Grayson Tracy Savage Esplin & Radmall, PC Kaden Ashcraft WSRP, LLC Jon Donohoo Allen Bostrom Sectran Security, Inc
Daryl Sam
Karsten Hatch Karsten and Company, LLC
Clark King Skyline Solar
Roshawn Kintaudi Eide Bailly LLP
Tiffany Liu KPMG LLP
G. Holt SoFi
Christopher Ferrin
Shufen Fu
Douglas Morrill Crossroads Accounting Professionals, PLLC
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Ian Christensen Keven Cottle Christopher Dahlin Larry Decker
Daryl Dougal Kyle Engman Erin Ferrigno Terrence Gardner Amy Grovum Alex Hafen Zeyu Hua
MOVERS & SHAKERS Send your news to Amy Spencer, as@uacpa.org. Tanner LLC has promoted Trevor Peterson to audit and transaction advisory partner. Trevor joined Tanner in 2008 and has worked as an audit manager and senior audit manager. He received his bachelor's and master's degrees in accounting from Weber State University.
Richard Lamoreaux Craig Lewis Crystal Makin Nicholas Neria Tanner Oviatt Mary Russell Chad Stone Michael Versagli Richard Wilcock Jay Wirig
STUDENTS Dixie State University Katherine Hanus Southern Utah University Chelsey Gillespie University of Utah Dylan Beckstrom Ethan Anderl Utah Valley University Hiu Yau Acacia Tam Courtney Peabody Weber State University Paul Bunderson America Green Alyssa Casselman
Larson & Company has announced the promotions of both Kyle Robbins, CPA, and Diane Nesbit, CPA, to audit partners in the Salt Lake City office. Kyle has more than 10 years of experience focused in nonprofit and middle market sectors. He is the head of Larson & Company's training committee and presents on accounting topics. He will oversee the recruiting for the audit department. Kyle received his master's from Brigham Young University. Diane has more than 20 years of public accounting experience. She is the lead employee benefit plans auditor and will oversee quality control for the firm. Larson & Company was recognized on the Forbes America's Best Tax and Accounting Firms 2021 List. The list was announced on Dec. 1, 2020 and comes from recommendations of clients and peers who recommend their services. Cooper Williams LLC and Savas & Company LLC have announced the merger of their businesses into the combined firm, Cooper Savas LLC. Cooper Savas LLC is a team of 31 professionals, including 20 CPAs and is located in downtown Salt Lake City and Cottonwood Heights. Haynie & Company earned the 2021 Top Workplaces USA Award announced on January 27. The award is based solely on employee feedback of more than 290 employees who are in 15 different cities from 6 different states. BKD has been named as one of Glassdoor's Best Places to Work in 2021. The award is based on the input of employees who provide anonymous feedback by completing a company review about their work environment on Glassdoor, a leader in providing insights about jobs and companies. BKD has nearly 3,000 professionals with offices throughout the U.S. the journal entry | april 2021
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CEO'S MESSAGE Susan Speirs, CPA
T
he UACPA begins a new fiscal year at the same time we begin to segue into a post-pandemic world. The last 12 months has brought much change in the way we work, conduct business, communicate and lead. Our postpandemic world will require us to embrace new definitions of leadership and blaze new trails as we lead. We’ve seen many individuals and businesses devastated financially from COVID-19; however, many individuals maintain a sense of optimism as they see business leaders question the status quo and rethink business models that have been in place for years. As we’ve taken the opportunity in our own office this year to update our strategic plan, much conversation centered around the shift in our cultural, behavioral and professional environments. Communication has transformed immensely. We’ve quickly been able to set up resources to communicate virtually within our own offices and globally. Enhanced virtual and digital communication tools have given us the ability to maintain good working relationships. Interestingly though, research is indicating that only 23% believe relationships will improve. Indeed, we’re in need of the human contact that our DNA has wired into our beings.
that artificial intelligence has received, increased focus on human skills might seem surprising. However, the human tendency to achieve balance is sorely needed in a world that has blurred the boundaries between work and home life that fell away during the pandemic.
Employees need a sense of psychological safety. They need to feel as if their employers have taken steps to safeguard their ability to be productive, innovative and still produce under pressure. As leaders, we need to provide a sense of safety and create a culture that will provide employees Leaders of organizations have been forced into evaluating a place for introspection, self-reflection and personal fixed office locations and set schedules and embrace autonomy. More than ever before, we need to provide more flexible “work from anywhere, anytime” schedules. Corporate cultures are going to be tested in a post-pandemic opportunities for self-development so that we may continue world as many organizations have seen that the “old” way of to build upon the resiliency we’ve developed over the last doing things will no longer have a place. “Return to normal” several months. is a thing of the past as “normal” will reinvent itself. We ask you to join us as we continue to trailblaze in a post-pandemic world where we will continue to see a Research is indicating that leadership skills such shift in workplace cultures, leadership styles and strategicas openness, empathy, resilience and the ability to thinking models. The pandemic has given us many unique communicate will be of greater importance in a postopportunities to build our cultures and systems for the pandemic era. Other competencies that will help leaders better, and we look forward to your input. n navigate the new normal are core human skills such as altruism and mindfulness. With the attention and impact 6
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PRESIDENT'S MESSAGE
Stacy Weight, CPA
O
ver the many years of my career, I have had the opportunity to work under a vast number of leaders. Each one of those leaders was invaluable in shaping me into the person that I am today. As I reflect upon those who have had the most influence on me, there are a few that stand out the most. One of my first managers was one of the most kind and humble individuals I have ever had the privilege of working with. He was patient and had a strong desire to share his knowledge with me. One of my fondest memories of him was when I had made an error on a project. Instead of reprimanding me for my mistake, he took on the responsibility and said he must not have been clear in giving me direction, which he had not been. This showed me how important it is as a leader to take accountability for actions that are our responsibility, even when it would be easy to shift the blame to others. Another truly inspiring leader that I will never forget is John Lauck, former CEO of Children’s Miracle Network Hospitals. John embodied fully the definition of a servant leader — always focusing on the needs of others before his own. John always had an open door policy and any staff member could directly approach him with a problem. He was famous for saying, “What do you think?,” when approached with a problem. He valued your opinion and wanted to ensure that your thoughts were heard. I learned much about the concept of servant leadership from John and try to apply those principles in everything I do. I have also had some individuals in my career that were influential in helping me see what not to do as a leader. These people were just as important in shaping me as those who were inspiring to me.
As I think back on all of the leaders in my life, I realize that I learned something valuable from each and every one of them. They have encouraged me to become greater and strive for growth. I hope that each one of you can recognize all those who contributed in making you the leader that you are. What an honor it is to have the opportunity to serve the UACPA as president this year. I have always loved the many opportunities that I have had to serve my fellow CPAs in many capacities over the years. There has never been a more exciting time to be a leader in this profession. As I look forward to the future, I know it promises to be filled with growth and momentum for a great movement to keep the CPA designation one that I am proud of. n
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feature
ADDING TECH TO YOUR ROADMAP Strategic Planning in a Post-Pandemic Environment By Stacy Weight, CPA
T
he year 2020 is finally in the rearview mirror. Many of us have been in crisis mode for more than a year and are jumping at the chance to get “back to normal.” However, things will never be normal again. We can never go back to the way it was before the global pandemic of the past year. We can only look forward to what the new future will be.
Technology Adoption Many of you may be familiar with the technology adoption curve. The technology adoption curve helps us understand how new things, specifically technology, are adopted by
the general population. This adoption can take anywhere from a few weeks to decades depending on the particular technology or innovation. The pandemic of the past year has significantly altered the adoption timeline for many innovations — escalating the process in some cases by decades. I have seen this escalation happen amongst a circle of colleagues in my industry. In early 2020, a group of professionals in my industry were discussing the difficulty in hiring new accounting staff. The challenge that one in particular was facing was that the top candidate wanted to work from home. The response of this hiring manager
Technology Adoption Life Cycle Early Market
Innovators Like New Things
Early Adopters
Early Majority
Late Majority
Laggards
Big Pain Points
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was that the work was an in-the-office position and the job could not be done from home. Fast forward just one year later and this same colleague was asking for advice on out-of-state income tax regulations because they had an accountant moving across state lines. Same company, same job, same hiring manager. So what had changed? The forced adoption during the pandemic has forever altered our perception of what “work” looks like. It is a critical time for many businesses to reevaluate and redesign what they will look like going forward. And in this case, time is of the essence. Action must be taken quickly to adjust or the business may face being left behind and becoming irrelevant.
Strategic Planning The initial way to approach change is through the strategic planning process. If your business doesn’t have a strategic plan, now is the time to embark on that process. If you do have a current strategic plan, the plan needs to be revisited in light of the changes that have occurred over the past year. Make sure you ask the relevant questions and ensure that you don’t fall into the pattern of doing what you have always done. Questions like the following could be considered: 1. What will happen to our business when COVID-19 is over? 2. If we experienced rapid growth during COVID-19, is it sustainable, or do we face a fiscal cliff?
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feature 3. If we experienced rapid decline during COVID-19, how long do we think it will take to return to preCOVID-19 levels? 4. What will our customers' behavior look like in the future? 5. What innovations could enhance our offering due to a wide acceptance of technology? These and other questions could help drive new thinking during the strategic planning process.
Infrastructure Investments As part of the strategic planning process, extra care should be taken to do a deep dive into infrastructure investments. Can your current infrastructure support your company into the future? At a time when many businesses are struggling financially, it may be difficult to discuss any sort of business investments. However, strategic investments in infrastructure could potentially help your business recover more quickly. Are there investments you could make that can improve your service delivery model? Will your customers be more willing to adapt to a new delivery model? A great example of this would be a product with a primarily elderly customer base. I have a grandmother in her late 80s who historically has not embraced technology. She still insists on having a landline with a physical answering machine and expects you to leave a message if you call. Post COVID-19, my grandmother is now comfortable with regular video conferencing calls, which she can initiate on her own without any technical assistance. The past year has opened up her acceptance of new ways to communicate. With that new acceptance has come a new opportunity to engage with her as a customer that would not have been possible before. Consider how COVID-19 has impacted your client base and what new methods they may be open to. With interest rates currently very low, now could be the perfect time to invest in infrastructure upgrades. These types of upgrades should remain a priority with a view on the long-term gain for the business.
Change in Management Style If the past year has opened our eyes to anything, it is the possibility of a change in the way our employees work. Many major companies have introduced plans to extend their work-from-home policies, or make them permanent. The shift from corporate offices to remote work will have a permanent impact on the landscape of the workforce. The landscape of competition for employees will be much broader. Expectations on the part of employees will shift as more opportunities are available for them to work remotely. On the other side of the coin, you may now be able to engage remote employees that were not available to you pre-COVID-19. Along with a change in the way our employees work comes a need to change the management style. Managing a remote employee can be much more challenging than managing staff in the office. It requires a different set of leadership skills and a much more focused effort on communication. It is much more difficult to keep a connection with an employee who you don’t see and interact with every day. Specific policies and procedures should be considered with a change in the way your employees work.
Conclusion This is an exciting time to be in business. The many opportunities that are out there for businesses to innovate and grow are exponential; now is not the time to hold back, but it is a time to embrace change and take a risk. Don’t get stuck in thinking of the time when you can go back to the pre-COVID-19 world. Take this year as the opportunity to move forward and secure your place in the post-COVID-19 world. n Stacy Weight, CPA, CGMA, is the chief administrative officer for Utah Community Action. She has extensive experience in the nonprofit industry, including 10 years at Children's Miracle Network Hospitals. Weight graduated from Utah Valley University with a bachelor's in accounting and received her master's in business administration from Westminster College.
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By the
by the numbers
NUMBERS
These numbers reflect several recent studies where respondents answered questions about the working environment one year into the pandemic.
WORK: ONE YEAR AFTER A PANDMIC BEGAN that say they greatly 85% Businesses accelerated implementation of technologies that enable employee interaction and collaboration, such as videoconferencing and filesharing
UTAH NUMBERS
75%
Downtown office employees who are primarily working remotely https://kslnewsradio.com/1943248/surveymore-than-75-of-salt-lake-office-workers-are-stillremote/?
67%
Business that have accelerated automation and artificial intelligence
60%
No. 8
Workers in the Where Utah ranks in the U.S. economy U.S. as most prepared to work from home who cannot work remotely
15%
Respondants who said at least 1/10 of their employees could work remotely at least 2+ days per week post pandemic
33%
Utah workers who have remote-friendly jobs https://filterbuy.com/resources/cities-most-
https://www.mckinsey.com/featured-insights/future-of-work/
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the journal entry | april 2021
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the journal entry | april 2021
TOOLS TO IMPROVE PRODUCTIVITY Practical Technologies for Improving Productivity By Thomas G. Stephens Jr., CPA, CGMA, CITP
N
o doubt, you have heard the terms leading edge and bleeding edge when referring to newer technologies in the workplace. Many use these terms to describe newer — sometimes untested and unproven — technologies. Indeed, most business professionals need to be aware of these new technologies that might impact them in the future. However, a more immediate concern is what are the practical technologies that can improve productivity today. In this article, you will learn about five practical and proven technologies that you can use today to enhance personal and team productivity.
Collaboration and Synchronization Tools Today’s business climate is one in which collaboration 14
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is an integral component of many processes. Team members frequently need others’ input when working on word processing, spreadsheet, and presentation documents. Legacy means of collaboration typically involve emailing files to each other. This process often leads to unproductive issues such as multiple copies of the same file, lack of version control, reduced visibility of changes to documents, and challenges to incorporate all changes into the original file. Fortunately, there is a better way! You have a multitude of collaboration tools available to you today to address collaboration and synchronization issues. For example, the Microsoft stack includes Teams, OneDrive for Business, and SharePoint Online. With Source: Leadership Development Trends 2019
productivity these technologies, you can facilitate multiple users viewing and editing the same document simultaneously. You can also use these tools to keep copies of these documents synchronized between your device and Microsoft’s cloud-based storage environments, so you always have access to the latest version. Likewise, tools from Google and Zoho can facilitate similar levels of collaboration and synchronization, and all of these tools are available on monthly subscription plans, eliminating the need for large, up-front cash outlays.
Password Management and Data Loss Prevention Tools Business professionals waste countless hours every year trying to access their systems and data and securing sensitive data. These efforts are both noble and necessary, but the unnecessary time wasted on these actions certainly adds up. Two key proven technologies can help to reduce wasted time while simultaneously improving security. First, password management tools can relieve the burden of trying to remember your dozens of passwords. Not only will these tools recall your passwords and insert them on-demand into your applications and websites, but they also will create the long-and-strong passwords we all need. In this market, applications such as RoboForm, Zoho Vault, LastPass, and Dashlane are among the many outstanding options you have to improve password security. Additionally, if you are running business-oriented Office 365/Microsoft 365 subscriptions or Google Workspace, you may have access to Data Loss Prevention (DLP). DLP is a technology that helps restrict the flow of sensitive outbound data (such as Social Security numbers embedded in an email message) and where you save such data on your network. By activating DLP rules, you can efficiently and effectively prevent disclosing sensitive information. And if you don’t already have access to DLP capabilities, you can use third-party DLP applications to take advantage of this technology.
Workflow Tools Where’s that approval? Who authorized that purchase? What’s the status of that tax return? These are all examples of questions that should never arise if you use
workflow in your organization. Workflow applications allow you to create rules that automatically route documents to the appropriate next person in a business process. For example, tax practitioners could use workflow management software from XCM to ensure that a tax return follows a prescribed processing path while preparing it for a client. Similarly, a controller using Sage 50cloud Quantum could track the flow of transactions and ensure that team members follow established internal control procedures using the builtin workflow options available in the application.
Bank Feeds If you or a client are not yet using bank feeds, you may be missing out on one of the best practical technologies available today. First pioneered by many of the Cloudbased accounting applications, bank feeds allow you to connect your bank account (or credit card account) to your accounting application. Once you make the connection, whenever a transaction clears your bank account, it automatically synchronizes to your accounting application. Typically, if the transaction already resides in your accounting application, the bank feed “matches” the two versions and clears them from the bank reconciliation. If there is no matching transaction in the accounting application, the bank feed enters the transaction automatically on your behalf. As it does so, it follows rules that you establish to control which general ledger account(s) the transaction posts to. Those who use take advantage of bank feeds reap the rewards of spending less time entering and reconciling transactions. They also benefit from rules-based accounting because each transaction entered by the bank feed process follows a specific set of rules, without exception.
Robotic Process Automation RPA is the newest of the five technologies discussed in this article, but it is by no means untested or unproven. RPA represents a new way of working, whereby rote, repetitive tasks are automated using software-based “robots.” In fact, many team members use RPA every day, and they do not even realize they are doing so. For example, companies could use RPA to create automated responses to email messages received from customers. By doing so, the company could benefit from improved the journal entry | april 2021
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customer satisfaction because they received a quick response and reduced labor costs because an RPA process sent the email to the customer. RPA generally works best in situations where critical thinking and analysis is not necessary. For example, many organizations use RPA today to process accounts payable bills. As the company receives paper bills from vendors, they are scanned and an RPA tool extracts relevant details from the document, such as invoice number, date, amount, and purchase order number. The automation continues as the tool enters the data into the accounting application and matches it to the purchase order. Upon completing the match, the RPA application authorizes the bill for payment without the need for human intervention. Of course, if exceptions arise — such as a price discrepancy between the purchase order and the bill — a team member can get involved to address the issue. With RPA, you can free your team members from many of the repetitive processes that consume so much of their time, so they can focus on tasks that add more value to your company.
Summary Leading-edge and bleeding-edge technologies can be fun to think about and consider how they might help your business. But, in the here-and-now, it will be triedand-true, practical technologies that have an immediate positive impact on your bottom line. In this article, you have learned about five such technologies. You can use each of these in virtually any type and any size of business. When you do, you will be well on your way to improved productivity, profitability, efficiency, and control. All the best for that journey! n Tommy is a shareholder with K2 Enterprises. At K2, Tommy focuses on creating and delivering content and is responsible for many of the firm's management and marketing functions. Tommy resides in the metro Atlanta area. He can be reached at tommy@k2e.com.
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OF PPP AND COVID-19 VACCINES Notes From the 2021 Legislative Session
By David peterson, Ryan peterson and Craig peterson
T
he 2021 general session of the Utah Legislature ended Friday, March 5, at midnight. While it was a session like no other, the challenges many of us expected never seemed to precipitate. Two senators were diagnosed with COVID-19, sent home, and returned after the mandatory quarantine period. Two House members, who battled the coronavirus from hospital beds through much of the 45-day session, saw their health improve as well. Rep. Kay Christofferson (R-American Fork) who participated via Zoom for most of the session, made his way to the House chambers on the last day of the session and Rep. John Hawkins (R-Pleasant Grove) who started the session in a coma, cast his first votes from his hospital bed on the last few days of the session. Rep. Hawkins, whose first piece of legislation as a freshman legislator was HB159 (2019), which reduced the CPA examination semester and quarter hour requirement, still has a long road to recovery, and we wish him and his family well. Aside from the plexiglass, masks, virtual committee meetings, and occasional open-mic gaffes, the session was rather mundane. The Legislature passed a $23.5 billion budget and sent 502 new or modified laws to Governor Cox’s desk for his signature. Those bills affect your rights as a citizen, your pocket book, and social reform in general.
• The Legislature also passed a COVID-19 “endgame,” which ends the statewide mask mandate on April 10 for groups smaller than 50 where physical distance is possible.
Concealed Carry • Utah no longer requires a concealed carry permit to carry a firearm, though it still allows people to get the permit if they choose.
Dixie State University • One of the more controversial bills this session was about changing the name of Dixie State University. The legislation passed the House, but the Senate amended it so it no longer required the name “Dixie” to be dropped. The new version lays out the process for the DSU Board of Trustees and the Utah Board of Higher Education to come up with a name of the university by November 2021.
Funding •
Education — Legislators added around $475 million to the public education base budget. In total, they spent more than $6 billion on education, which equates to about a quarter of the state’s budget. Much of the funding boost was due to the flexibility granted under Amendment G, the constitutional amendment approved by voters last year. The funding includes a 6% increase in the weighted pupil unit (WPU) and $1,500 bonuses for teachers.
•
Infrastructure — $1.2 billion in infrastructure projects was proposed and passed to include $100 million for state parks and trails and a significant investment in all four UDOT regions.
The Legislature tackled issues related to COVID-19, social reform, criminal justice, police reform and protests, education, affordable housing and homelessness, voting reform, environmental issues, and the budget and taxes. Here is a bit of a rundown.
COVID-19 • The Legislature passed legislation limiting the executive branch’s emergency powers, allowing the Legislature to override public health orders and empowering local governments to do the same with local health orders. 18
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Legislative Update
Affordable Housing and Homelessness • $50 million was set aside to address shortfalls in affordable housing and homelessness. •
Accessory Dwelling Units (ADUs) —The Legislature made it easier to build basement apartments and mother-in-law apartments. The law loosens zoning restriction and provides loans to those who intend to rent ADUs to low-income families.
Voting •
Party Switching — In response to the supposed surge of Democrats registering as Republicans before the gubernatorial primary, the Legislature passed a bill that limits when voters can switch their party affiliation in the run-up to a primary election. Under the legislation, if a voter switches parties after March 31, that switch would not take effect until after the primary election. Unaffiliated and new voters are allowed to register with a new party during that time.
Environment •
•
As it relates to taxes, PPP, covid relief packages, etc., the fact the legislative session ended on March 5 at midnight is largely irrelevant. Your watch has only just begun and this organization will continue to be looked upon for leadership and instruction in this arena. The UACPA was the first organization in the state to identify the PPP taxation issue. We brought it to the attention of both the executive and legislative bodies of our state government. It is our association of proficient professionals who will continue being looked at as the source of information and education for the coming months and years as we continue to recover from this global pandemic. n
David Peterson is a partner and attorney with Peterson Consulting Group. He received a B.S. degree from Brigham Young University, his J.D. from the University of Toledo, and his LL.M. from The Judge Advocate General's Legal Center and School. He has served on Active Duty and with the Army National Guard for more than 20 years and
Inland Port — Once again, the inland port made an appearance with the Legislature. Lawmakers passed a bill that creates a “bank” to distribute $75 million in loans for inland port infrastructure throughout the state. Those would go to satellite ports.
currently holds the rank of Major.
Colorado River Authority — House Speaker Brad Wilson (R-Kaysville) and Senate President Stuart Adams (R-Davis County) teamed up to sponsor a bill that creates Utah’s Colorado River Authority, which would help Utah renegotiate its water allowance from the river. It passed the Legislature easily. The bill’s sponsors said Utah needs to make sure the state gets the water it deserves.
degree in economics from the University
Ryan Peterson is the managing partner of Peterson Consulting Group. He has been a contract lobbyist in the state of Utah for the last 12 years. He received a of Utah with a focus on statistics and econometrics. He is an avid golfer and resides in Salt Lake City.
Craig Peterson, senior partner of Peterson Consulting Group, has been
Taxes
involved in legislative processes for
• This year, the dependent exemption for families was restored on your state taxes. The Legislature also removed state income taxes on Social Security and military retirement pay. Though early rumors indicated a possible $100 million tax cut, it was not meant to be, nor would lawmakers consider Rep. Suzanne Harrison’s (D-Draper) last-minute bill to remove the state tax on PPP loans.
Representative, State Senator, and
almost 40 years as a State Republican Senate Majority Leader. During the past 20 years, he has been a lobbyist, successfully representing a broad spectrum of clients. Craig and his sons Ryan and David have become a strong political voice for their clients.
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mental health
THE GREEN STANDARD Finding the Framework for Internal Control Systems in Government Accounting By Debbie Davis, CPA
O
n May 14, 2021, the UACPA is hosting the annual State and Local Government Conference. Like last year, this will be a virtual conference you can enjoy from the comfort of your home or office. The conference will include sessions on auditing and accounting standards, ethics, the economy, and internal control systems. The following information is provided as a preview to the presentation on internal control systems. Many standards used by auditors are known more commonly by the color of the book they are included in. Do you know the color of book the following standards are known by? 20
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1. Government Auditing Standards (GAS or GAGAS) 2. International Standards for the Professional Practice of Internal Auditing or International Professional Practices Framework (IPPF) 3. Standards for Internal Control in the Federal Government 4. Governmental Accounting, Auditing, and Financial Reporting (GAAFR)
state & local government The answers are: 1. the Yellow Book, 2. the Red Book, 3. the Green Book, and 4. the Blue Book. The Yellow Book is probably the most well known of the four with the Green Book being the least known of the four. Despite not being well known, the Green Book is a great resource about internal control systems in a government environment.
The Green Book As noted above, the official title of the Green Book is Standards for Internal Control in the Federal Government. The Green Book is a recognized adaptation of COSO for a government environment and Federal Uniform Guidance (2 CFR 200.303) indicates that the Green Book is equivalent to COSO in being an industry best practice guideline for internal control systems. The book itself (p. 7) states, “The Green Book may also be adopted by state, local, quasi-governmental entities, as well as not-for-profit organizations.”
Internal Control Components An internal control system, as outlined in COSO and the Green Book, is comprised of five components, which are listed below. • Control environment (5 principles) • Risk assessment (4 principles) • Control activities (3 principles) • Information and communication (3 principles) • Monitoring (2 principles) Are all components of an internal control system necessary? To consider this, let’s compare an internal control system with the game of bowling. When bowling, the objective is to achieve the highest score; this is done by knocking down the bowling pins. There are several things a bowler can do to achieve the objective of a high score, including learn the rules, practice bowling at a bowling alley, wear appropriate attire, and use a ball of an appropriate weight and size. A person is more likely to achieve the highest score if they consistently incorporate all the above listed things. Similarly, an entity is more likely to achieve its objectives if it consistently incorporates all components of an internal control system.
The Five Components In brief, the five components of an internal control system are the following: Control Environment – “the foundation for an internal control system.” The principles of this component are inclusive of commitment to ethical values, organizational structure with assigned roles and responsibilities, competent staff, documentation, and performance evaluation. Risk Assessment – “risks facing the entity as it seeks to achieve its objectives.” The principles of this component indicate management should define objectives and through that lens identify, analyze, and respond to risks. Fraud should also be considered. Control Activities – “actions management establishes through policies and procedures…” The principles of this component indicate that management should design control activities — including the information system with its related control activities — to achieve objectives and respond to risks. Management should also implement control activities through policies. Information and Communication – “quality information … and relevant and reliable communication.” The principles of this component include that quality information should be used to achieve objectives; quality information should be communicated both internally and externally. Monitoring (of the internal control system) – “assess performance … and promptly resolve findings.” The principles of this component indicate management should establish and operate activities to monitor the system, evaluate the results, and remediate deficiencies on a timely basis. Consider your organization or an organization you audit.
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Many organizations have multiple processes, multiple personnel, and multiple locations. This means that establishing, implementing, and maintaining an internal control system will require shared vision and effort. The Green Book recognizes this and states, “The five components apply to staff at all organizational levels and to all categories of objectives.”
Internal Control Systems for Auditors and Auditees
STATE & LOCAL GOVERNMENT CONFERENCE May 14, 2021 | 8 - 4:30 Virtual Conference Fees: $250; $199 for Members
For auditors and auditees, an internal control system is generally required; for auditors the requirement is included in auditing standards and for auditees the requirement is included in federal and state regulations.
Additional training on internal control systems will be provided at the State and Local Government Conference. An internal control system is important for auditors and If you would like to read more about designing and auditees to help ensure achievement of objectives. The objectives of an audit firm will be different from those of an implementing internal control systems in a government entity being audited; however, for both, the internal control environment, the Green Book is available online at gao. gov/assets/670/665712.pdf n system helps ensure consistency, compliance, accuracy, efficiency, effectiveness and safeguarding of resources. In a Debbie Davis, CPA, is the chief audit government environment these characteristics are critical executive for the Utah State Board of elements of accountability. Knowledge of internal control systems for auditors and auditees is also important because financial statement and single audit opinions include information about an auditor’s consideration and review of internal controls. Auditors do not give an opinion on the maturity or optimization of an entity’s internal control system; an auditor’s consideration of internal controls is limited. This means the governing board and management of an entity need to provide oversight of the internal control system.
uacpa
Education and has worked in government auditing at the state level for 19 years. She graduated from Brigham Young University in 2001 with a bachelor’s and master’s in accounting. Debbie has participated with the UACPA State and Local Government Conference Committee since 2014.
golf tournament
August 10 Promontory Jack Nicklaus Golf Course in Park City 22
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MEET A MEMBER
Dustin Wood, CPA D
ustin Wood is a lifelong resident of Cache Valley. After graduating from Logan High School and serving a church mission in Brazil, he attended Utah State University where he earned his bachelor's and master's degrees in accounting. He has been an audit partner with Cook Martin Poulson for 16 years. Dustin and his wife, Chelece, live in Hyde Park with their three children. Dustin has served as the Cache Valley Chapter president and is now on the board as vice president.
What Led You To Become a CPA? Numbers
were always a strong point of mine, and I entered USU with the intent to pursue teaching mathematics in secondary education and coach baseball. As math courses became more complex and were covering calculations and equations that had very little real-life application other than for engineers, I decided to investigate accounting (which I knew very little about at the time). I changed my major, and pursued an accounting degree and I have been extremely glad for that path and course correction ever since.
What Would Surprise People To Know About You? I love music. My wife and I enjoy
attending musicals. I had hoped to get an opportunity to serve in my church teaching and helping young children to learn and sing music. I got to do that for about two years.
What Do You Do for Fun? I enjoy watching and participating in sports (baseball, softball, basketball, football, golf, tennis, and pickleball) and vacationing to Disneyland and Disney World. I am an avid Utah State Aggie fan and enjoy their basketball and football games. I also enjoy watching the Utah Jazz. I especially enjoy when the BYU Cougars lose or fail to experience success.
What Do You Like About Volunteering?
Insights I gain on the accounting profession from the insights and experiences shared by others (particularly by serving and participating in the UACPA's Leadership Council).
What One Book Has Influenced You?
“Raving Fans,” by Ken Blanchard and Sheldon Bowles. Many people fail to realize how much of a serviceoriented profession accounting is and how it is important to know how to treat and serve others.
What Are Some of Your Goals? To make a difference in other people’s lives. Our city sign in Hyde Park has a saying on the back: “Only a Life Lived for Others is a Life Worthwhile.” What Advice Do You Live by? Live the
Platinum Rule. Treat others how they would like to be treated. n
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MEET THE EXECUTIVE BOARD
What is the Weirdest Food You Have Tried? Stacy Weight President "I don’t consider myself very brave when it comes to food. The weirdest food I have tried was at a business meeting where there was some peer pressure to try escargot. I only had one bite, but that was enough to tell me that was the first and only time I would ever try that particular delicacy."
Dustin Wood Vice President "I am very picky in the foods that I choose to eat and don’t eat anything that I don’t want to try. The one thing that came to mind when considering this between me and my wife is that my daughter used to ask for strawberry jelly to eat hot dogs covered or dipped in strawberry jelly. That was always weird in my mind."
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Ray Langhaim President-Elect "We lived in the Philippines for a few years, and one night at a family buffet, I tasted the most tender and delicious meat called Lengua. I ate it all and told my wife that I was going back for more. She laughed at me and said 'do you know what it is?' and I said beef. She said it was ox tongue. Needless to say I could not eat any more of it."
Aubrey Bickmore Neeley Treasurer "The weirdest food I've tried was while vacationing in the Bahamas: fried conch. Google it. I would not recommend it."
Katrina Baird Member-at-Large
Chris Skousen Member-at-large
"I think all the seafood I’ve ever tried is weird (lobster, crab, shrimp, sushi, squid, tuna, oysters, clams, eel, etc.). God hid these animals at the bottom of the ocean for a reason... I’m OK to leave them there."
"Pig intestine stew, served on beans and rice. This particular recipe was very spicy and had a fantastic flavor. It was very fatty and incredibly chewy."
Eric Greene Emerging Professionals
Jay Niederhauser Immediate Past President
"While in South Africa on a trip, I was at a restaurant and was told that I really needed to try the ostrich steak. Needless to say, it didn’t taste like steak, and I still don’t know to this day what ostrich tastes like."
"I am pretty conservative so I don’t eat a lot of weird food. Probably the strangest that I have eaten would be tripe and guinea pig in South America and alligator in Louisiana. Of course, they all taste like chicken! I did buy a case of 15 different flavors of Spam at the Spam Museum in Austin, Minnesota, most of which were pretty good!"
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Board
Paul Skeen AICPA Council
"Balut, a fertilized duck egg that is boiled and eaten from the shell, is my weirdest food. I have talked big about wanting to try it since I was a kid. A couple of years ago a neighbor prepared some and called my bluff. Though the weirdest, balut is not the most disgusting food I have eaten."
Tad Tuttle Secretary
Susan Speirs CEO
"The weirdest food I have eaten is grasshopper. As a young, stupid teenager, my friends and I decided to try various foods as a dare. My dare was to eat a grasshopper (a live grasshopper). The things we do when we are young."
"More for dramatics than flavor, I ordered a squid ink pasta dish at a restaurant in Washington, D.C. The flavor was robust with the richness of truffle oil and the saltiness of oysters. Even though some say seafood should stay at the bottom of the ocean, I’m always up for good sushi."
BOARD BULLETS
News From the UACPA Board “double dip” as under the federal regulations. If we ran a bill, it would not be considered by leadership. As we counseled with our PAC and lobbyists, it was determined that the business community was the body to lead any campaigns with regards to the PPP add back. The Utah Chamber Policy Coalition took the lead in gathering signatures from businesses, acknowledging the need to help our Utah businesses. We did see bills wanting to remove the add back as well as a handful of bills that would issue a Utah tax credit for organizations that received forgiveness of PPP loans less than $5,000 that did not move out of committees.
The following actions were taken by the executive board at the last board meeting.
•
Discussions regarding add back of PPP loans to Utah taxable income. On Dec. 28, 2020, the UACPA made calls to our Utah legislative leaders and the Utah State Tax Commission indicating that due to the signage Consolidated Appropriations Act, 2021, Utah was no longer in conformity with the IRS. Utah leaders were caught unaware, and initially their thought process was to run a new bill that would update SB6005 that was passed in a special legislative session in Aug. 2020. We spent several hours providing data and insights to how a bill should read understanding that passage of a bill would have to occur within the first week of session so that the USTC could update forms, instructions and bulletins. Just before session commenced, we learned that there would be no effort to make changes to conform with Consolidated Appropriations Act, 2021, as monies from PPP forgiveness had already been appropriated and spent in our Utah budget. As we continued to negotiate and work with our legislative members, leadership communicated to us, very strongly, that there would be no intent to
•
Names for State Board of Accountancy vacancies were approved by the executive board.
•
The executive board ratified the vote of the executive committee to approve the budget for the fiscal year ending March 31, 2022.
•
Discussion surrounding our strategic plan and data from focus groups and Leadership Council discussed. The final draft of the strategic plan will be presented in the April board meeting and rolled out in the June Leadership Council. the journal entry | april 2021
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2021
LEADERSHIP ACADEMY NOV. 10 – 12 CPAs will find the tools and training needed to propel them into the future at this intensive and rewarding retreat. Twenty new professionals will be accepted to participate in this exclusive opportunity. More details will be announced soon.
MEET THE UACPA STAFF
What is the Weirdest Food You Have Tried? april deneault cpe director "I am a very picky eater and don’t normally eat 'weird' foods or step outside of my food comfort zone. However, when I was in seventh grade, I went on a field trip to La Caille and I tried escargot and anchovies. I thought they were both disgusting!"
lisa ostrander membership development director "There are several weird foods I have tried that come to mind. I would say it's a tie between pigeon, squirrel, sea urchin, quail eggs and alligator — oddly enough, all of them were delicious, minus the sea urchin which didn't seem to have much flavor at all."
amy spencer marketing/communications "Before I was vegetarian, I tried fois gras and loved it. There isn't much weird food for someone who doesn't eat animal product. However, I did try vegan haggis in Scotland and it was incredible. I even brought a can home and made it with neeps and tatties for Hogmany, the Scottish tradition of welcoming the new year on Dec. 31."
tom horn financial director "Squirrel, as a kid; my cousins didn’t tell me what it was until I ate it."
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MEET THE UACPA STAFF
Lisa Ostrander L
isa Ostrander is the new membership director at the UACPA. The Minnesota native attended Winona State University for a bachelor's in mass communications with a focus on public relations. In college, she pursued her passions through volunteer opportunities and paid internships, which included participation in music festivals, film festivals and the college radio station. She was a member of the BCAA, PRSA and political clubs. When it comes to hobbies, Lisa says, “basketball has always been one of my passions, along with exploring new cultures, countries and places in nature. My father introduced our family to skiing and scuba diving, and we were lucky to have opportunities to travel on a regular basis. One of my fondest places to visit growing up was our family lodge located in Manistee National Forest in Michigan.” She moved to Utah in 2012 to follow her love for the outdoors and to join a bustling economy with opportunities to impact the future.
What Were You Doing Before Joining the UACPA? I recently worked for Vail Resorts in Park
City as the executive meetings manager. Prior to that, I was with the Salt Lake Chamber for four and a half years, first in programs & events and then as the member relations manager.
How Do You Spend Your Free Time? I spend much of my free time playing with my puppy Juniper, traveling and getting out into nature as much as possible to ski, fish, camp, bike, backpack, hike, paddle board and whitewater raft. You can also find me at home playing the piano, enjoying a good book, meditating, cooking, or gardening in the backyard. I also love a good film, eating at new restaurants, going to concerts, trail running and exploring art exhibits and museums.
What Are Your 2021 Goals? My goal this year is to continuously remember to slow down and focus on the things that are most important — those moments we can never have back once they have gone.
What Famous Person/People Would You Invite To a Dinner Party? So many! Mother
Theresa, Ghandi, Buddha, Martin Luther King Jr., Ruth Bader Ginsburg, Confucius, Eleanor Roosevelt, Maya Angelou, Nina Simone, Miles Davis, John Lennon, Aretha Franklin, Jim Morrison, Janis Joplin, Jerry Garcia, B.B. King, Stevie Wonder, Thich Nhat Hanh, Don Miguel Ruiz, Alan Watts and Timothy Leary — ALL AT THE SAME TIME! Can you imagine what the table discussions would be like?!?
What Recent Purchase Under $100 Has Impacted You the Most? I won free attendance
to a seven-week spiritual and nutrition cleanse program. It has been a wonderful and rewarding experience.
What Advice Do You Live By? “Be the change you wish to see in the world.” “The time is always right to do what is right.” “Not all those who wander are lost.” “Well behaved women seldom make history.” “It’s no excuse going back to yesterday, because I was a different person then.” “Creativity is intelligence having fun.” “Wherever you go, there you are.” “Be here now.” n
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UACPA Virtual Courses Register online at uacpa.org, or call the UACPA office at 801-466-8022. DATE
CPE
COURSE TITLE
VENDOR
MEMBER FEE*
NONMEMBER FEE*
September 9/30/21
4
Governmental and NFP Accounting and Auditing
AICPA
$170
$170
9/30/21
4
Yellow Book: Application of GAGAs Principles
AICPA
$170
$195
october 10/20/21
8
Applying the Uniform Guidance in Your Single Audits
AICPA
$290
$345
10/21/21
4
Controller's Update: Today's Latest Trends
AICPA
$170
$195
10/21/21
4
Critcal Business Risks - Identifying Your Blind Spots
AICPA
$170
$195
10/26/21
4
Tax Planning for Small Businesses
AICPA
$170
$195
november 11/4/21
4
The New Auditors' Reporting Standards
AICPA
$290
$345
11/9/21
4
Individual Tax Planning
AICPA
$290
$345
11/18/21
4
Reviewing Partnership Tax Returns: What Are You Missing?
AICPA
$170
$195
11/18/21
4
Reviewing S Corporation Tax Returns: What Are You Missing?
AICPA
$170
$195
11/30/21
4
Preparation, Compilations, and Review Engagements: Update and Review
AICPA
$170
$195
December 12/2/21
4
Individual Income and Tax Compliance Annual Update
AICPA
$170
$195
12/2/21
4
Reviewing Individual Tax Returns: What Are You Missing?
AICPA
$170
$195
12/13/21
4
Advanced Financial Skills
AICPA
$170
$195
12/13/21
4
Business Resilience: Protecting the Finance Function
AICPA
$170
$195
12/14/21
8
What Fraud Schemes Exist in Your Organization
AICPA
$170
$195
12/20/21
2
Accounting for Exchange Transactions, Contributions and Gains and Losses
AICPA
$80
$95
12/20/21
2
Accounting for Expenses in a NFP
AICPA
$80
$95
*Early-bird pricing available for classes when registering at least two weeks in advance. (Excludes 4-hour courses and core training courses). AICPA members receive an additional $30 off the price of each 8-hour course (excluding 4-hour courses and core training courses) where the AICPA is listed as the vendor. Use promo code AICPA8 for 8-hour courses.
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Member Benefits
The UACPA Honors 100% Membership
Beehive Insurance
Congratulations to the firms and businesses currently participating in the UACPA's 100% membership program. This demonstrates their commitment to the profession, to the association's high ethical standards and a commitment to lifelong learning.
The UACPA's Affinity Partners help you get the most out of your membership Groups with 2 to 100 eligible employees can participate in medical, dental, vision, telehealth and voluntary onsite programs through this plan. For more information, contact Todd Valentine at 801-743-7788 or tvalentine@beehiveinsurance.com.
Constant Contact
Constant Contact gives you the tools to send branded emails, sell products and build a website. UACPA members receive an additional 10% off the standard prepay discounts. Learn more at uacpa.org under the Member Benefits Marketplace.
National Affinity Service
Identity protection experts have you covered for $12.95 per month or $16.95 per month for a family. Visit healthwealth.fit/ uacpa_infoarmor.
CCH
UACPA members receive a discount on the U.S. Master Tax Guide and more. Visit cchgroup.com and use code Y3819.
Camico
The Mutual Insurance Company offers UACPA members a variety of benefits. To learn more, call 800-652-1772 or email inquiry@camico.com.
Office Depot/Office Max
UACPA members can save up to 80% on office products, printing, technology and furniture. Visit officediscounts.org/ uacpa to learn more.
Paychex
Paychex, Inc., a leading provider of integrated human capital management solutions for payroll, benefits, human resources, and insurance services. For more info, visit Paychex.com/ accounting-professionals. Learn more about member benefits by talking to Amy Spencer at as@uacpa.org or by calling 801-466-8022.
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PUBLIC PRACTICE • CBIZ • Cook Martin Poulson • Davis & Bott • Eide Bailly • Haynie & Company • Hinton Burdick • Jones Simkins • PricewaterhouseCoopers • Savage Esplin & Radmall • Squire • BKD • Tanner, LLC INDUSTRY • LDS Church Auditing Department Firms with 10 or more full-time CPAs are eligible to be a part of the 100% membership program. Learn more by talking to Lisa Ostrander at 801.466.8022 or lostrander@ uacpa.org.
Classified Ads To place your classified advertisement and reach Utah CPAs, contact the UACPA at mail@uapca.org. Utah Practice For Sale: gross revenues shown: Available after 4/15/21 0 Remote/Virtually operated CPA Practice based in Utah County - $855K. Desirably balanced nearly 50/50 between tax and accounting, high fee structure, predominately business/business owner client base. For more information, please call 1-800-397-0249 or visit www.APS.net to see listing details and register for free email updates. THINKING OF SELLING YOUR PRACTICE? Accounting Practice Sales is the leading marketer of accounting and tax practices in North America. We have a large pool of buyers, both individuals and firms, looking for practices now. 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. To learn more about our risk-free and confidential services, call Ryan Pannell with The Holmes Group at 1-800-397-0249 or email Ryan@APS.net.
THE
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..July.2020 the.journal.entry..|
1
9 In Memoriam MEet a uacpa member
Michael B. Jensen March 17, 1950 — Jan. 30, 2021 Member since 2009
Fred Baugh
March 20, 1930 — Dec. 28, 2020 Member since 1958
Roger Dee Brown June 6, 1944 — Nov. 22, 2020 Member since 1972
Newell K. Johnson Nov. 8, 1944 — Oct. 23, 2020 Member since 1972
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Nonprofit Org.
UTAH ASSOCIATION OF CPAS
U.S. Postage
136 S. MAIN STREET, SUITE 510
PAID
SALT LAKE CITY, UT 84101
Salt Lake City, UT Permit No. 1996
Celebrate CPAs Tell Us About a CPA Who Should Be Honored
The UACPA Awards Task Force is accepting nominations for UACPA members to be honored at our Sept. 24 event! Nominate CPAs at uacpa.org/nominate.
Award Categories • • • •
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Distinguished Service CPA in Business & Management CPA in Public Practice CPA in Government & Nonprofit
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• • • • •
Leadership Council Member Educator Rising Star Women to Watch: Experienced Leader Women to Watch: Emerging Leader
