MACPA Statement // July 2014

For CPAs, diversity equals survivalPage 6

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

STATEMENTMACPA’S

A L S O I N S I D EWATCHING 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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Your all-access pass to CPEmacpa.org/fallaccess

(F)All Access: TimoniumThe Loyola Graduate CenterSeptember 4th & 5th

(F)All Access: ColumbiaLoyola University MarylandNovember 19th & 20th

B A N K I N G . I N S U R A N C E . I N V E S T M E N T S

Member FDIC. Only deposit products are FDIC insured.© 2013, Branch Banking and Trust Company. All rights reserved.

If values aren’t shared,If values aren’t shared,If values aren’t shared,they aren’t lived.they aren’t lived.they aren’t lived.

For more than 140 years, BB&T has never taken a relationship for granted. We set out to earn your business each and every day. Our strong value system helps us determine what is right and reasonable. And to remain focused on doing what’s in the best interests of the clients and communities we serve. Discover the value a values-driven bank can offer you. Talk to us today. BBT.com

Proud Sponsor of the MACPA

CONTENTS

WE WANT TO HEAR FROM YOU! See below to submit content

Bill SheridanMACPA Dulaney Center II 901 Dulaney Valley Road Suite 710 Towson, MD 21204

For content submission: [email protected]@macpa.org

P: 410.296.6250 F: 410.296.8713Toll free: 800.782.2036

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, EditorAmy Moran, Advertising Sales

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

CHAIR’S COLUMN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

FEATURESFor CPAs, diversity equals survival . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6Watching the horizon. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10MACPA’s 2014-15 Board of Directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14

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

MEMBER NOTES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38

NYPN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 42

CLASSIFIEDS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45

UPCOMING EVENTS & COURSES. . . . . . . . . . . . . . . . . . . . . . . . . . . .48

3JULY 2014

ADMINISTRATION

Becky Conley [email protected]

Ashlee Stem [email protected]

Amy Stumme [email protected]

COMMUNICATIONS

Amy Moran [email protected]

Bill Sheridan [email protected]

FINANCE

Margaret DeRoose [email protected]

Laura Swann, CPA [email protected]

MEMBER SERVICES

Lauren Baker [email protected]

Rebekah Brown [email protected]

Jeannie Richardson [email protected]

PRODUCT DEVELOPMENT

Akesha Brown [email protected]

Debbie Zizwarek [email protected]

TECHNICAL SERVICES

Cora Edwards [email protected]

MaryBeth Halpern [email protected]

Julie Raskin [email protected]

PROFESSIONAL DEVELOPMENT

Pamela C. Devine [email protected]

Chris Dougherty [email protected]

Megan Gratz [email protected]

Andrew Hood [email protected]

Donna Lewis [email protected]

Paige [email protected]

Laura Dorsey-Shaner [email protected]

Terri [email protected]

Dee Sullivan [email protected]

Emily Trott [email protected]

Ryan Wey [email protected]

2014-2015 BOARD OF DIRECTORSOFFICERS

Marianela del Pino-Rivera, CPAChair

Michael Manspeaker, CPAVice Chair

Lisa Cines, CPASecretary/Treasurer

Byron Patrick, CPA.CITP, MCSEImmediate Past Chair

DIRECTORS

Michael Drankiewicz, CPA

Laura Freitag, CPA

Virginia Jackson, CPA

Carl Kampel, CPA

Amy Myers, CPA

Gene Ransom III, Esq.

Sean Roddy, CPA, CMA, CGMA, MBA

Richard L. Wolf, CPA, CFE, CGMA

SENIOR STAFFMACPA EXECUTIVE DIRECTOR

J. Thomas Hood III, [email protected]

MACPA DEPUTY EXECUTIVE DIRECTOR

Jacqueline E. G. [email protected]

DIRECTOR OF FINANCE AND ADMINISTRATION

Skip Falatko, [email protected]

B A N K I N G . I N S U R A N C E . I N V E S T M E N T S

Member FDIC. Only deposit products are FDIC insured.© 2013, Branch Banking and Trust Company. All rights reserved.

If values aren’t shared,If values aren’t shared,If values aren’t shared,they aren’t lived.they aren’t lived.they aren’t lived.

For more than 140 years, BB&T has never taken a relationship for granted. We set out to earn your business each and every day. Our strong value system helps us determine what is right and reasonable. And to remain focused on doing what’s in the best interests of the clients and communities we serve. Discover the value a values-driven bank can offer you. Talk to us today. BBT.com

Proud Sponsor of the MACPA

STATEMENT4

CHAIR’S COLUMNHERE’S HOW TO STRENGTHEN YOUR CAREER AND THE PROFESSION AT THE SAME TIMEBY 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

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.

DATE NAME

9/4-5 (F)All Access - Timonium

9/18 Government Contractors’ Conference

9/22-23 Chesapeake Tax Conference

9/25 Financial Leaders Forum

10/22 Practitioners’ Conference

10/24 Advanced Personal Financial Planning Conference

10/31 Don Farmer’s Corporate/Business Income Tax Workshop

11/3-6 Advanced Tax Institute

11/10 Celebrate the Profession

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

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

11/20 Financial Leaders Forum

12/1 MACPA Accounting & Auditing Conference - FASB & GASB Update

12/5 Don Farmer’s Federal Tax Update

12/11 MACPA Technology Conference

12/18-19 1040 Fast Track

1/8-9/15 1040 Fast Track

1/9/15 Accounting Education Conference

1/29/15 CPA Day

Event ID

see website

121008

221000

171002

121010

121007

111000

Leadership & Success Skills

Government & Not-for-Profit

Tax

CPE Learning TracksCFO/Controller

Practitioners

Accounting & Auditing

save the dateMACPA 2014 FALL PROGRAMS

see website

191030

211000

see website

171003

121014

111001

121009

211001

211002

121001

181000

DATE NAME

9/4-5 (F)All Access - Timonium

9/18 Government Contractors’ Conference

9/22-23 Chesapeake Tax Conference

9/25 Financial Leaders Forum

10/22 Practitioners’ Conference

10/24 Advanced Personal Financial Planning Conference

10/31 Don Farmer’s Corporate/Business Income Tax Workshop

11/3-6 Advanced Tax Institute

11/10 Celebrate the Profession

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

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

11/20 Financial Leaders Forum

12/1 MACPA Accounting & Auditing Conference - FASB & GASB Update

12/5 Don Farmer’s Federal Tax Update

12/11 MACPA Technology Conference

12/18-19 1040 Fast Track

1/8-9/15 1040 Fast Track

1/9/15 Accounting Education Conference

1/29/15 CPA Day

Event ID

see website

121008

221000

171002

121010

121007

111000

Leadership & Success Skills

Government & Not-for-Profit

Tax

CPE Learning TracksCFO/Controller

Practitioners

Accounting & Auditing

save the dateMACPA 2014 FALL PROGRAMS

see website

191030

211000

see website

171003

121014

111001

121009

211001

211002

121001

181000

For CPAs, diversity equals survivalEmpowering 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.

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.

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.

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

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:

• 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

STATEMENT6

LISA CINES, CPARockville Managing Partner at Dixon Hughes Goodman

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

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.

“Women are collaborators and cajolers,”

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

back — and limit their options in the process.

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.

“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

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

“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 self-confidence.”

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

that the demands of being a certified public accountant are tough, require travel, long hours — especially during tax season — and more than a number-crunching 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

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

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

“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

LISA CINES, CPARockville Managing Partner at Dixon Hughes Goodman

SAMANTHA BOWLING, CPAPartner

at Garbelman Winslow

AMY MYERS, CPASenior Director of Finance at the

University of Maryland Medical System

CONTINUED ON PAGE 9

7JULY 2014

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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.”

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.

“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.”

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Watching the horizon2014-15 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.”

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 Pino-Rivera says CPAs “have an obligation” to reach out to all young adults and engagement them in conversations about these and other financial literacy issues.

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

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

day issues have her attention as well.

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

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.

“Technology is freeing us to offer higher-level services, and that’s what our clients want,” said del Pino-Rivera, 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.

“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.”

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

STATEMENT10CONTINUED ON PAGE 12

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.

“Some of the most important skills we need today are the ability to use technology and collaborate with peers and clients,” del Pino-Rivera 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.

“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

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.”

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

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

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 Pino-Rivera 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.

“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.”

STATEMENT12

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STATEMENT14

NEWS & VIEWSMACPA’S 2014-15 BOARD OF DIRECTORSThe 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.

Chair Vice chair Secretary / treasurer Immediate past chair

Employer: Sole practitioner

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.

Employer: Smith Elliott Kearns & Company, LLC

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

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.

Employer: Dixon Hughes Goodman

Title: Managing partner, Rockville office

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.

Employer: Simplified Innovations Inc.

Title: Co-founder / CEO

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.

MARIANELA DEL PINO-RIVERA, CPA

MICHAEL MANSPEAKER, CPA, CGMA LISA CINES, CPA BYRON PATRICK, CPA.

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Employer: HPG Windows and Doors

Title: Controller

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.

Employer: Ernst and Young

Title: Partner

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.

Employer: Sole practitioner, Sankofa Financial Group, LLC

Title: Owner

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. 

Employer: Ellin & Tucker, Chartered

Title: Director of Professional Standards

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).

MICHAEL DRANKIEWICZ, CPA LAURA FREITAG, CPA VIRGINIA JACKSON, CPA CARL KAMPEL, CPA

DIRECTORS

CONTINUED ON PAGE 18

STATEMENT18

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).

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.

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 pre-IPO 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.

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.

AMY MYERS, CPA GENE RANSOM III, ESQ. SEAN RODDY, CPA, CMA, CGMA, MBA

RICHARD L. WOLF, CPA, CFE, CGMA

DIRECTORS continued

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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

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.”

NEWS & VIEWS

New revenue guidance: Six things to consider

NEWS & VIEWS

© 2014, AMERICAN INSTITUTE OF CPAS. REPRINTED BY PERMISSION.

21JULY 2014

CONTINUED ON PAGE 22

STATEMENT22

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

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 ([email protected]) is a Journal of Accountancy senior editor.

c o n f e r e n c eSeptember 22-23 | Martin’s West | Event ID: 221000 | macpa.org/ChesapeakeTax

c o n f e r e n c eSeptember 22-23 | Martin’s West | Event ID: 221000 | macpa.org/ChesapeakeTax

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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.

Four steps to innovating when innovation is hardFROM CGMA MAGAZINE

BUSINESS & INDUSTRY

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 multi-faceted 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

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.

Create a new mindset. Support from the top is necessary for the success of the most important

initiatives, and shaping an innovation-centric 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.

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.

Pave a path to profits. The long-term 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.

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

STATEMENT24

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CONTINUED ON PAGE 27

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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.

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

ADDITIONAL INFORMATION

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

FROM THE AICPA

SMEs driving and adopting sustainable business strategies

BUSINESS & INDUSTRY

STATEMENT28

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

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.

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.

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.

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.

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.

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.

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.

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.1

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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.

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.

CASE STUDIES

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:

• Atropex

• Aéroports de Montréal (ADM)

• Cirtronics

• UKOS plc

• Billington Structures

• Rainbow Nightfreight

• Zions Bancorporation

• Rocky Mountain Flatbread

• 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.

9

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12/11/14

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

Better Tech. Better Team.Using technology to maximize your organization’s results.

STATEMENT30

Turning IT’s challenges into opportunities and advantages BY GARY BOOMER, CPA.CITP

HIGH-TECH SOLUTIONS

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.

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

HIGH-TECH SOLUTIONSWE COULDN’T DO EVERYTHING THAT

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PREFERRED PROVIDERS & PREMIER SPONSORS

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For information about sponsoring MACPA programs or to learn more about advertising with the MACPA

please contact Andrew Hood at 443.632.2323 or [email protected]

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Recognized as the area’s leading professional recruitment firm with a 30-year track record of success, Randstad boasts a network of talent that is second to none. Combine that with the backing of a $22 billion organization with offices across the globe and it’s no wonder that 90% of our business is from repeat clients. So, go by the numbers and count on Randstad Professionals.

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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,

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.

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.

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.

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

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.

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

1

2

3

4

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

REAL LEADERSHIP

*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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50+CPE credits per year for

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Bormel, Grice & Huyett honors high school students

Bormel, Grice & Huyett,

Certified Public Accountants,

has presented two BGH

Business Scholarship Awards

for 2014. The awards were

presented in the memory of

Rodi Strauss, CPA, of Howard

County, who was very active

in the community. To honor

Rodi, this year’s scholarships

were presented to Javonte’

Ross of Oakland Mills High

School and Natalie Tran of

River Hill High School. The

awards are presented annually

to area high school seniors for

scholastic achievement and

interest in pursuing a business

curriculum in college. At left,

Ray Plummer, CPA, of Bormel,

Grice & Huyett presents the

award to Javonte’ Ross of

Oakland Mills High School.

At right, Mathew Bormel

of Bormel, Grice & Huyett

presents the award to Natalie

Tran of River Hill High School.

Benchmark your practice: Annual nationwide MAP survey open to firms everywhere

PRACTICE MANAGEMENT

How does your firm stack up against

others in the profession? Curious about

the latest technology trends in firms

around the country? How are you and

others leveraging staff in the current

economy?

Find out by taking part in the CPA

profession’s premier benchmarking study

– the AICPA PCPS / TSCPA National MAP

Survey.

The survey covers key practice

management issues that will allow your

firm to compare its financial performance

and operations to other firms. You will

also gain strategic insights into building a

more profitable and rewarding practice.

Additionally, survey results will help

accounting firms benchmark themselves

against same-size firms regionally and

nationally.

This year, AICPA PCPS and the Texas

Society of CPAs have partnered with a

new vendor to create a survey platform

that is easier to navigate and should

speed completion. You’ll find updated

content and questions that reflect practice

management issues facing today’s

practitioners today.

Each participant will receive a free

summary report that contains an extract

of key performance metrics from the

survey, such as billing rates, salaries,

hours charged / compensated, services

as a percentage of fees, major income

statement statistics and more. The

comprehensive report – free to PCPS

members – will include every performance

metric gathered by the survey as well as

a host of additional ratios and statistical

analysis.

In addition, PCPS members will have the

ability to manipulate the data to create

custom reports and presentations.

We invite you to take the survey. The

survey will be open from through July.

Don’t miss this opportunity to be a part

of the country’s largest accounting firm

practice management survey.

For more information about PCPS and the

National MAP Survey, please visit www.

aicpa.org/mapsurvey.

ADVANCED PERSONAL FINANCIAL PLANNING CONFERENCE October 24, 2014 Martin’s West, Baltimore macpa.org/PFP Event ID: 121007

Master Skills To Grow Your Practice

29TH ANNUAL

2014 PRACTITIONERS’ CONFERENCE

CPAs enduring as a trusted advisors.October 22 | Martin’s West | Event ID: 121010 | macpa.org/practitionersconf

lawyers CPAs

Mastering the Complex

macpa.org/ati

11/3-11/6Martin’s West

Advanced Tax Institute

Jordan S. Adams, CPA, CFE, has joined the audit and

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

semi-senior accountant.

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

been nominated for membership in the Asbury Community

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

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

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

associate general counsel who is also their Compliance

Officer. DeLeon will join several other professionals in handling

compliance systems, hotline, annual conflict-of-interest

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 &

Mogol, P.A.

Bruce H. Elliott, CPA, a senior accountant with DCA, LLC in

Baltimore, is the recipient of Bridgewater College’s 2014 West-

Whitelow Award for Humanitarian Service in recognition of “his

tireless dedication and commitment to humanity.”

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.

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.

Michael Weber, CPA, is a founding partner

of WeberMessick with more than 30 years

accounting experience. He holds a bachelor’s

degree in accounting from Loyola University

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

the University of Baltimore. He is a registered representative

and an investment advisor representative with NFP Securities.

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

and business clients on investments as well as on tax planning

and preparation and accounting. An active member of the

community, he is a frequent speaker on topics including best

accounting practices for not-for-profit organizations.

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.

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.

NEWS & VIEWSMEMBER NOTESMEMBER NOTES

FIRM NOTES

STATEMENT38

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

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

• 5+ years of experience

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

• 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

10 Things

Professionals

Want Most

1. Purpose

2. Goals

3. Responsibility

4. Autonomy

5. Flexibility

6. Development

7. Opportunity

8. Transparency

9. Rewards

10. GROSSBERG

Grossberg Company LLP6500 Rock Spring DriveSuite 200Bethesda, MD 20817

Trusted Business Advisor Since 1924

Looking for an exciting new opportunity, and a Great Place to Work?CONTACT: Denise DeFiesta, Senior [email protected], 301-571-1900 or apply at www.grossberg.com

CFOs, CEOs, & CONTROLLERS WHO ROCK.

$1,100 FOR ALL 6 EVENTSEvents also available for individual purchase.

MACPA.ORG/FORUMSTRATEGIC LEARNING POWERED BY

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7/31/14 “CFO versus HR - Thinking Inside the Box” (Presented by Karl Ahlrichs)

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11/20/14 The Finance & Accounting Organization as Strategy & Partner to the Business” (Presented by Alan Patterson)

1/22/15 “Why Don’t We Say Yes? 21st Century Negotiating” (Presented by Greg Conderacci)

3/26/15 “The C-Suite: 10 Powerful Tools for Getting There and Staying There!” (Presented by Jennifer Elder, CPA)

5/28/15 “Lean Management in a Lean Economy” (Presented by Frank Ryan, CPA)

macpa.org/cpexpress

CPExpress Our most popular online self-study training.

The new AICPA CPExpress now offers 900+ credit hours.

MEMBERS: $221 (Renew for $170)

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Accounting & Auditing ConferenceFASB & GASB Update12/1/14 | The Loyola Graduate Center | Event ID: 110032

macpa.org/AandAconf

New conference fall 2014.

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.

1. Camaraderie 6. Commitment2. Insight 7. Charity3. Professionalism 8. Community4. Development 9. Responsibility5. Growth 10. FUN!

What is NYPN?

TOP 10 REASONS TO GET INVOLVED:

Visit the NYPN webpage at MACPA.org/NYPN.

NYPN is also on Facebook, Twitter, and Linkedin.

NYPN NEWS

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.: [email protected]

Vice chair / chair-elect: Stephen Hohne, Hertzbach & Company: [email protected]

Secretary / treasurer: Kuo Lee, CrossCountry Consulting: [email protected]

Past chair: Nick Hollander, L&H Business Consulting: [email protected]

LEADERSHIP BOARD

Activities / professional development chair: Jennie Hammett, Gorfine, Schiller & Gardyn: [email protected]

Public Relations / outreach chair: Barrett Young, The Green Abacus: [email protected]

At-large member: Harry Sturgis, Weyrich, Cronin & Sorra Chtd.: [email protected]

At-large member: Katy Koza, Grant Thornton: [email protected]

Get involved

STATEMENT42

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/tcpato see all the great resources available to the next generation of our profession.

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/tcpato see all the great resources available to the next generation of our profession.

ANNE ARUNDEL COUNTY

DANIEL FRASCO, CPA

LINDA M. FRENCH, CPA

ASHLEY J. GUESS, CPA

PATRICK M. HANTSKE II, CPA

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

BRANT R. HOWE, CPA

BRENDEN JONES, CPA

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

ELANA GREENLAND, CPA

FRANK M. HETRICK, CPA

JOE JENKINS, CPA, MBA

KATHERINE A. JUCHNIEWICZ, CPA

ARIELA KESTENBAUM, CPA

YEKATERINA KOYFMAN, CPA

LINDSEY M. LABUS, CPA

GREGORY LAW, CPA, ABV, CVA, MBA

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

EARLA L. STOWE, CPA

MORGAN K. WILSON, CPA

MARIA ZAVARELLO, CPA

CENTRAL MARYLAND CHAPTER

KATHY M. ACOSTA, CPA

JENNA N. ADLE, CPA

WILLIAM F. ANDERSON, CPA, MBA

BRYAN K. BENSON, CPA

LEDLEY A. BOYCE, CPA

SAMUEL W. BROWN, CPA, MSA

JILLIAN F. CALDWELL, CPA

ALISON N. CANNON, 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

ELIZABETH M. GAASBECK, CPA

RYAN J. GALLOWAY, CPA

ANNEKE GIBSON, CPA

ERIN GILLIGAN, CPA

ANDREW H. HARRIS, CPA

KORY A. HERNDON, CPA

LINDSEY N. HILL, CPA

KOTOMI I. HIRAI, CPA

YUSEF IBRAHIM, CPA

ALLYSON JACKSON, CPA

ANDREW I. JACOBSON, CPA

CHRISTOPHER T. JOHNS, CPA

HAZEL L. JOHNSON, CPA

KATHERINE R. JONES, CPA

EVA S. KANTOROW, CPA

DANIEL S. KATIBIAN, CPA

STAVROS H. KATSIFIS, CPA

LEON I. KATZ, CPA

ALEXANDER KIMTIS, CPA

ANDREW R. KINSEY, CPA

RICHARD R. KUCZAK, CPA

ASHLEY LACIS, CPA

THOMAS E. LENTZ, CPA

JEFFREY M. LEVITT, CPA

WEI LI, CPA

SVIATLANA LIZUN, CPA

CATHERINE R. MARTIN, CPA

ABRAHAM MAUER, CPA

TERESA A. MCDERMOTT, CPA

TODD R. MCGREW, CPA

CHRISTOPHER MENDEZ, CPA

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

BRANDON N. MOURGES, CPA

KEITH PARKER, CPA, MBA

VIRGINIA L. PERKINS, CPA

SHANNON M. PIERCE, CPA

CHUNHONG QIAO, CPA

GREGORY M. REMEIKIS, CPA

MATTHEW RICHARDS, CPA

NEAL W. RIVERA, CPA

JAMES R. ROSE, CPA

MARSHALL J. SALSBURY, CPA

MICHELE R. SPARROW, CPA

TRISTAN SPENCE, CPA

JASON A. STALL, CPA

TATIANA STARTSEVA, CPA

SANGITA G. STEPHENS, CPA, MSA

AMY P. STRECKFUS-GOODALE, CPA

HARRY G. STURGIS, CPA

DUSTIN J. SUMMERS, CPA

ALLYSON P. THOMPSON, CPA

CASSANDRA L. TURNER, CPA

JESSICA E. VESS, CPA

ROGER A. WAESCHE III, CPA

KATHERINE A. WIELAND, CPA

LISA D. WOOD, CPA

ROBERT F. WRIGHT, CPA

BETHANY ZHENG, CPA

JOSHUA T. ZIMMERMAN, CPA

EASTERN SHORE

SHAWN P. BUNTING, CPA

STANLEY C. HOWETH, CPA, CMA, CIA

KIMBERLY L. MCLAMB, CPA

MIRANDA O’NEAL, CPA

FRANCES L. WHITE, CPA

MID-MARYLAND CHAPTER

TIMOTHY CONNOLE, CPA

JOHN D. DAMORE, CPA, JD MBA CGMA

SAMUEL D. DENNIS, CPA

JON C. HOLMES, CPA

DANIEL SURMA, CPA

OUT OF STATE

CHALLEN EDWARDS, CPA

YECHIEL E. GROSS, CPA

R JEFFREY JOHNSON, CPA

LISA LIPSKY, CPA

KIRK C. MITCHELL, CPA, MBA

RONALD C. MYERS JR, CPA

GERALD OMARI, CPA

LISA A. RITTER, CPA

DANA L. ROE, CPA

MICHAEL D. SMITH, CPA

LISA TANCREDI, CPA

JIAMEI WU, CPA

GUIFANG ZHOU, CPA

ANNE ARUNDEL COUNTY

RACHEL ANDRE

ERIN BERKSHIRE

DOUGLAS A. CAMPBELL

PATRICIA DIGIROLOMO

LINDSAY FERTIG

SHEILA JOHNSON

DAVID KOSTKOWSKI

ADAM SENHOLZI

KELLEN SEVERSON

KYLE SIMMONS

CAPITAL AREA CHAPTER

PHILLIP A. ASHWORTH

HANGYING BAO

SHAWN A. BORJA

MARIA M. FORD

MATTHEW H. HEO

SASA Z. JIANG

DONICA N. JOHNS

SABINE M. KOLBECK

ERIN E. MOONEY

KANDO MUNDIA OHAZURUME

OMA C. PAYNE

SALLIEU A. SIDIQUE

DIANE SIMEON

DAVID SNEAD

LUCIANA TURNER

JOANNE J. YOO

CENTRAL MARYLAND CHAPTER

DONNA ANTONELLI

MICHAEL J. CHAMBERS, MS

KEVIN L. CONNELLY JR.

KIRSTEN COUCOULES

NOAH DREYFUSS

STEPHAN J. FURMAN

CHERISSE HARPER

ELIZABETH HARRISON

CHRISTINA A. JOHNSON

BRICE JOKUNG

AURELIE KAMGA

ADAM D. KAYHOE

RYAN LANG

JARED A. LEVINE

ERINN MADDEN

SHERIENE MODESTE

SHEILA K. MYERS

PHILIP NAROZANICK

BRIAN G. PLEINES

SEAN D. PLUMMER

JAMIE RAND

JUSTIN RICCIARDELLA

JUSTIN J. SEDA

COREY S. TAPPAN

JORGE A. VENTURA

HUGH VIVIAN

RYAN D. WOLFINGER

EASTERN SHORE

LAURA A. CAHALL

JOSH A. SOPER

MID-MARYLAND

ASHLEY N. HIGGINS, CPA

WESTERN MARYLAND CHAPTER

RACHEL L. MILLER

OUT OF STATE

MARK W. CORNISH

RYAN M. FLOOD

ALFRED MARQUEZ

AMI WANG

WELCOME, NEW & REINSTATED MACPA MEMBERS!

WELCOME, NEW CPA CANDIDATE MEMBERS!

MEMBER SERVICES

STATEMENT44

MEMBER SERVICES

QUALITY CPA FIRM WISHES TO ACQUIRE PRACTICE OR ACCOUNTS in Baltimore/Washington/

Annapolis area, or possible association with retirement-minded

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

410.539.7100, or File No. 63-87.

SANTOS POSTAL & COMPANY, PC, a nationally

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 [email protected].

INTERESTED IN BUYING A PRACTICE? See

local and nationwide listings at www.AccountingPracticeSales.

com and register for free email updates or call us at 1-800-397-

0249.

ACCOUNTANTSmall CPA firm specializing in the healthcare industry and serious

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

is looking for a US accounting degreed individual with the

following

REQUIRED Experience:

- Public Accounting

- Auditing

- Advanced Excel Ability

- Strong communication skills

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

and flexible schedules.

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

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

mergers & acquisitionsCPA 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

tax experience and knowledge to take charge and become

a CPA firm principal. MUST have experience in business

and individual tax returns and tax planning, and be able

to effectively interact with clients. Competitive Salary and

Benefits. Contact [email protected].

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,

consider joining the Grossberg Team!

We are seeking:

• Tax Managers

• Tax Supervisors

• Tax Seniors

• Audit Managers

• Audit Assurance Seniors

Requirements:

• BS/BA degree in Accounting or related field

• 3 to 10+ years of experience

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

CLASSIFIEDS

job openings

CONTINUED ON PAGE 46

CLASSIFIEDS• 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

Grossberg Company LLP offers a competitive compensation

package including training and opportunities for advancement;

medical, dental, disability insurance, life insurance, retirement

program including profit sharing; paid holidays and vacation,

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

business casual attire dress code.

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

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

industry. Five or more prior years’ experience with small

business/professional clients; prior healthcare exp a plus; be

a Dental CPA expert and part of a client service team with

hands on delivery & management of client services for dental

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

projections, practice transitions, financial assessments, client

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

salary requirements to [email protected].

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

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

client contact and will be responsible for managing a variety of

tasks on the engagement.

Audit and Accounting Senior – Individual will be responsible

for managing audit/review/compilation engagements and

supervising and training firm staff. Individual will oversee

the completion of corporate and individual tax returns as

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:

• 3-7 years of public accounting experience

• Bachelor’s degree in accounting and a CPA designation

• Ability to motivate, train and develop staff

• Proficient computer skills

• Excellent verbal and written communication skills

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

Our firm offers competitive compensation packages as well

as the following benefits:

• Paid time off and paid holidays

• Competitive health and retirement benefits

• Business casual dress policy

• Access to fitness facility

• Professional development training

• Free parking

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

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 [email protected].

CONFIDENTIAL ADS: Replies to confidential ads will be addressed to the file number in care of:Amy Moran MACPA901 Dulaney Valley Road, Suite 710Towson, MD 21204Properly 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.

STATEMENT46

CLASSIFIEDS

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, 2014Location: Timonium/TowsonEvent ID: 211001Cost: Member $350, Non-member $450CPE: 16 hours tax

January 8-9, 2015Event ID: 17WL30Cost: Member $300, Non-member $300CPE: 16 hours tax

For questions or for more information, please call the Member Service Center at 800.782.2036.

MACPA.ORG/1040FT

With Art Werner

ACCOUNTING & AUDITINGDate Course Title CPE Time Cost Event ID Location

Member Non-Mem.

Upcoming Events & Courses

2JUL Beach Retreat: Annual Update for Governments and Not-for-

Profits - Dan Bradley, CPAClarion Resort Fontainebleau Hotel, Ocean City4 7:30 a - 11 a 1BR001$150 $200

2JUL Beach Retreat: Nonprofit Accounting and Auditing: Practical

Cases for CPAs - Dan Bradley, CPAClarion Resort Fontainebleau Hotel, Ocean City4 12 p - 3:30 p 1BR002$150 $200

3JUL Beach Retreat: Yellow Book Financial Audits - Dan Bradley, CPA Clarion Resort Fontainebleau

Hotel, Ocean City4 7:30 a - 11 a 1BR003$150 $200

3JUL Beach Retreat: Frequent Frauds in Governments - Dan Bradley,

CPAClarion Resort Fontainebleau Hotel, Ocean City4 12 p - 3:30 p 1BR004$150 $200

22AUG FASB CPA Review The Loyola Graduate Center,

Timonium8 8 a - 3:30 p 111204A$295 $395

4SEP Fall Access CPE - Timonium: Special Purpose Frameworks -

Alternatives to GAAP - Jennifer Elder, CPAThe Loyola Graduate Center, Timonium4 11:30 a - 3 p 1FALL0$150 $200

4SEP Fall Access CPE - Timonium: Accounting and Auditing Update -

Jennifer - Jennifer Elder, CPAThe Loyola Graduate Center, Timonium4 7:30 a - 11 a 1FALL2$150 $200

5SEP Fall Access CPE - Timonium: Advanced Compilation & Review

Issues - Jennifer Elder, CPAThe Loyola Graduate Center, Timonium4 11:30 a - 3 p 1FALL7$150 $200

5SEP Fall Access CPE - Timonium: Statement of Cash Flows:

Preparation, Presentation, and Use - Jennifer Elder, CPAThe Loyola Graduate Center, Timonium4 7:30 a - 11 a 1FALL8$150 $200

18SEP 2014 Government Contractors’ Conference University of MD University

College, College Park8 8:30 a - 5 p 121008$245 $345

19SEP Applying OMB Circular A-133 to Not-for-Profit and Governmental

OrganizationsThe Loyola Graduate Center, Timonium8 8 a - 3:30 p 111217A$295 $395

STATEMENT48

BUSINESS & INDUSTRYDate Course Title CPE Time Cost Event ID Location

Member Non-Mem.

2JUL Webcast: Ethics: Principles, Case Studies and Fraud Online Webcast, Internet

4 5:30 p - 9 p 17WIR28$125 $125

2JUL Beach Retreat: Prophetic Financial Issues for the Financial

Executive 2014 Frank Ryan, CPAClarion Resort Fontainebleau Hotel, Ocean City4 7:30 a - 11 a 1BR005$150 $200

2JUL Beach Retreat: Financial Professional Toolkit to Lead for Success

2014 - Frank Ryan, CPAClarion Resort Fontainebleau Hotel, Ocean City4 12 p - 3:30 p 1BR006$150 $200

2JUL Beach Retreat (6 Hour Program 7:30am-1:45pm) : This is How you

Run a “New” Firm: Everyday Tools - Jody Padar, CPAClarion Resort Fontainebleau Hotel, Ocean City6 7:30 a - 1 p 1BR014$150 $200

3JUL Webcast: Slaying the Energy Vampires ñ And Boosting Your

PerformanceOnline Webcast, Internet

2 3 p - 5 p 17WIR29$79 $79

3JUL Beach Retreat: Challenges Facing the Financial Professional for

2014 and Beyond - Frank Ryan, CPAClarion Resort Fontainebleau Hotel, Ocean City4 7:30 a - 11 a 1BR007$150 $200

3JUL Beach Retreat: Effective Performance Appraisals to Guide Success

- Frank Ryan, CPAClarion Resort Fontainebleau Hotel, Ocean City4 12 p - 3:30 p 1BR008$150 $200

3JUL Beach Retreat (6 Hour Program 7:30am-1:45pm): This How you

Run a “New” Firm: Practice Management - Jody Padar, CPAClarion Resort Fontainebleau Hotel, Ocean City6 7:30 a - 1 p 1BR015$150 $200

5JUL Beach Retreat: Ethics: Critical Thinking, Case Studies and Fraud -

Frank Ryan, CPAClarion Resort Fontainebleau Hotel, Ocean City4 7:30 a - 11 a 1BR009$150 $200

5JUL Beach Retreat: State of the Accounting Profession - Tom Hood

and Mark KozielClarion Resort Fontainebleau Hotel, Ocean City4 7:30 a - 11 a 1BR016$150 $200

7JUL Webcast: Work from the Beach if you’re in the Cloud Online Webcast, Internet

1 12 p - 1 p 17WIR30$39 $39

8JUL Webcast: Twitter 101: Changing Your World 140 Characters at a

TimeOnline Webcast, Internet

1 12 p - 1 p 17WIR31$39 $39

10JUL Webcast: Seven Secrets of Successful Business Communication Online Webcast, Internet

4 1 p - 4:30 p 17WIR32$125 $125

11JUL Webcast: The Positivity Link 4A: My Personal History - Character

Strengths in Action (Practicum)Online Webcast, Internet

0 11 a - 12 p 17W0007$39 $39

14JUL Webcast: Performance, Productivity and Profit: Creating the

Higher Energy OrganizationOnline Webcast, Internet

3 1 p - 4 p 17WIR34$105 $105

15JUL Webcast: Listening For Leaders: Ask the Question, Discover the

Need, Win the TrustOnline Webcast, Internet

4 12 p - 3:30 p 17W0000$125 $125

15JUL Webcast: Goodbye Leadership. Hello Leadershift! Online Webcast, Internet

1 1:30 p - 2:30 p 17W0008$39 $39

16JUL Webcast: Listening For Leaders: Ask the Question, Discover the

Need, Win the TrustOnline Webcast, Internet

4 12 p - 3:30 p 17WIR33$125 $125

17JUL Webcast: Motivating and Retaining Your Top Performers Online Webcast, Internet

3 2:30 p - 5:30 p 17W0028$105 $105

18JUL Webcast: The Positivity Link 4B: Strength Strategies (Practicum) Online Webcast, Internet

0 11 a - 12 p 17W0009$39 $39

18JUL Webcast: Ethics: It’s Not Just What You Do, but How You Do It! Online Webcast, Internet

4 1 p - 4:30 p 17W0010$125 $125

18JUL Webcast: Leadership in the New Normal Online Webcast, Internet

2 2:30 p - 4:30 p 17WIR35$79 $79

21JUL Webcast: Strategic Skills for Finance - Lessons Learned Online Webcast, Internet

1 12 p - 1 p 17WIR36$39 $39

BUSINESS & INDUSTRYDate Course Title CPE Time Cost Event ID Location

Member Non-Mem.

22JUL Webcast: Applying Ethics in the Real World Online Webcast, Internet

4 9 a - 12:30 p 17WIR63$125 $125

23JUL Budgeting, Forecasting, & Business Techniques for Accounting

and Finance ProfessionalsMACPA Columbia Center, Columbia8 8 a - 3:30 p 130009$330 $480

23JUL Webcast: Lean Management in a Lean Economy Online Webcast, Internet

2 1 p - 3 p 17WIR37$79 $79

24JUL Webcast: Giraffes of Technology: The Making of the 21st Century

LeaderOnline Webcast, Internet

2 12 p - 2 p 17W0025$79 $79

25JUL Webcast: The Positivity Link 5:The Positivity Link to Engagement

Within “The Engaged Life”Online Webcast, Internet

1 11 a - 12 p 17W0011$39 $39

28JUL Webcast: Personality Styles in the Workplace Online Webcast, Internet

3 2 p - 5 p 17WIR38$105 $105

31JUL Financial Leaders Forum: CFO versus HR - Thinking Inside the Box MACPA Columbia Center,

Columbia4 8 a - 12 p 171001$250 $250

31JUL Financial Leaders Forum Series MACPA Columbia Center /

Loyola Graduate Center24 8 a - 12 p 171007$1,100 $1,400

31JUL Webcast: Ethics: Principles, Case Studies and Online Webcast, Internet

4 12 p - 3:30 p 17WIR70$125 $125

1AUG Webcast: Employee Motivation and Engagement: Driving Results

Without Driving Your Team CrazyOnline Webcast, Internet

3 1 p - 4 p 17WIR47$105 $105

5AUG Webcast: Ethics: Principles, Case and Fraud Online Webcast, Internet

4 12 p - 3:30 p 17WIR39$125 $125

6AUG Webcast: Performance, Productivity and Profit: Creating the

Higher Energy OrganizationOnline Webcast, Internet

3 2 p - 5 p 17WIR40$105 $105

7AUG Webcast: Planning for Profits -- How to Develop and EXECUTE an

Effective Business PlanOnline Webcast, Internet

7 8 a - 3 p 17W705$215 $215

11AUG Webcast: Seven Secrets of Successful Business Communication -

Webcast Part 1Online Webcast, Internet

2 12 p - 2 p 17WIR41$79 $79

11AUG Webcast: Seven Secrets of Successful Business Communication -

Webcast Part 2Online Webcast, Internet

2 2:30 p - 4:30 p 17WIR42$79 $79

12AUG Webcast: Applying Ethics in the Real World Online Webcast, Internet

4 1 p - 4:30 p 17WIR48$125 $125

14AUG Webcast: Lean Management in a Lean Economy Online Webcast, Internet

2 6 p - 8 p 17WIR49$79 $79

19AUG Fringe Benefit Planning for 2014 and Beyond The Loyola Graduate Center,

Timonium8 8 a - 3:30 p 110016$295 $395

19AUG Webcast: Key Financial and Economic Issues Facing the Financial

ExecutiveOnline Webcast, Internet

2 12 p - 2 p 17WIR43$79 $79

20AUG Webcast: Best Practices in Accounting and Finance Writing:

Putting Ideas in OrderOnline Webcast, Internet

2 2:30 p - 4:30 p 17W0016$79 $79

20AUG Webcast: Blog 101: First Steps to Stardom Online Webcast, Internet

1 2 p - 3 p 17WIR44$39 $39

22AUG FASB CPA Review The Loyola Graduate Center,

Timonium8 8 a - 3:30 p 111204A$295 $395

22AUG Webcast: Selling for CPAs: Using Your Problem-Solving Skills to

Promote Profitable Business GrowthOnline Webcast, Internet

2 1:30 p - 3:30 p 17WIR45$79 $79

BUSINESS & INDUSTRYDate Course Title CPE Time Cost Event ID Location

Member Non-Mem.

25AUG Webcast: Leadership in the New Normal Online Webcast, Internet

2 12 p - 2 p 17WIR46$79 $79

27AUG What Next? Inventing a New Niche for Yourself MACPA Columbia Center,

Columbia4 8 a - 12 p 170024$150 $200

27AUG Leadership Inside Out: Discovering the Leader Within MACPA Columbia Center,

Columbia4 1 p - 5 p 170025$150 $200

27AUG Webcast: What Next? Inventing a New Niche for Yourself LIVE- ONLINE WEBCAST,

INTERNET4 8:30 a - 12:30 p 17WS02$125 $125

27AUG Webcast: Leadership Inside Out: Discovering the Leader Within LIVE- ONLINE WEBCAST,

INTERNET4 1 p - 5 p 17WS03$125 $125

2SEP Webcast: The Leadership Secrets of Football’s Master Coaches Online Webcast, Internet

7 9 a - 4 p 17W706$215 $215

4SEP Fall Access CPE - Timonium: Special Purpose Frameworks -

Alternatives to GAAP - Jennifer Elder, CPAThe Loyola Graduate Center, Timonium4 11:30 a - 3 p 1FALL0$150 $200

4SEP Fall Access CPE - Timonium: Accounting and Auditing Update -

Jennifer - Jennifer Elder, CPAThe Loyola Graduate Center, Timonium4 7:30 a - 11 a 1FALL2$150 $200

5SEP Fall Access CPE - Timonium: Outlook Update and Best Practices

for CPAs - Judy Borsher, CPAThe Loyola Graduate Center, Timonium4 11:30 a - 3 p 1FALL10$150 $200

9SEP Webcast: Applying Ethics in the Real World Online Webcast, Internet

4 8 a - 11:30 a 17WIR50$125 $125

9SEP Webcast: Strategic Skills for Finance - Lessons Learned Online Webcast, Internet

1 12 p - 1 p 17WIR52$39 $39

10SEP Webcast: How the Best Financial Executives Create High

Performance OrganizationsOnline Webcast, Internet

2 2 p - 4 p 17WIR53$79 $79

12SEP Webcast: Slaying the Energy Vampires ñ And Boosting Your

PerformanceOnline Webcast, Internet

2 3 p - 5 p 17WIR54$79 $79

15SEP Webcast: Selling for CPAs: Using Your Problem-Solving Skills to

Promote Profitable Business GrowthOnline Webcast, Internet

2 12 p - 2 p 17WIR55$79 $79

17SEP Webcast: Ethics: Principles, Case Studies and Fraud Online Webcast, Internet

4 12:30 p - 4 p 17WIR58$125 $125

18SEP 2014 Government Contractors’ Conference University of MD University

College, College Park8 8:30 a - 5 p 121008$245 $345

18SEP Webcast: Lean Management in a Lean Economy Online Webcast, Internet

2 2 p - 4 p 17WIR56$79 $79

23SEP Webcast: Key Financial and Economic Issues Facing the Financial

ExecutiveOnline Webcast, Internet

2 1 p - 3 p 17WIR57$79 $79

25SEP Financial Leaders Forum: How to Dump SALY and Find a New

Creative Approach to AccountingThe Loyola Graduate Center, Timonium4 8 a - 12 p 171002$200 $250

26SEP Webcast: Listening For Leaders: Ask the Question, Discover the

Need, Win the TrustOnline Webcast, Internet

4 12 p - 3:30 p 17WIR59$125 $125

29SEP Webcast: Personality Styles in the Workplace Online Webcast, Internet

3 12 p - 3 p 17WIR60$105 $105

51JULY 2014

ETHICS

FINANCIAL PLANNING

FRAUD & FORENSICS

Date Course Title CPE Time Cost Event ID Location

Date Course Title CPE Time Cost Event ID Location

Date Course Title CPE Time Cost Event ID Location

Member

Member

Member

Non-Mem.

Non-Mem.

Non-Mem.

2JUL Webcast: Ethics: Principles, Case Studies and Fraud Online Webcast, Internet

4 5:30 p - 9 p 17WIR28$125 $125

5JUL Beach Retreat: Ethics: Critical Thinking, Case Studies and Fraud -

Frank Ryan, CPAClarion Resort Fontainebleau Hotel, Ocean City4 7:30 a - 11 a 1BR009$150 $200

18JUL Webcast: Ethics: It’s Not Just What You Do, but How You Do It! Online Webcast, Internet

4 1 p - 4:30 p 17W0010$125 $125

22JUL Webcast: Applying Ethics in the Real World Online Webcast, Internet

4 9 a - 12:30 p 17WIR63$125 $125

31JUL Webcast: Ethics: Principles, Case Studies and Online Webcast, Internet

4 12 p - 3:30 p 17WIR70$125 $125

5AUG Webcast: Ethics: Principles, Case and Fraud Online Webcast, Internet

4 12 p - 3:30 p 17WIR39$125 $125

12AUG Webcast: Applying Ethics in the Real World Online Webcast, Internet

4 1 p - 4:30 p 17WIR48$125 $125

24JUL The Complete Guide to Estate and Administration The Loyola Graduate Center,

Timonium8 8 a - 3:30 p 110012$295 $395

8AUG Estate Document Workshop The Loyola Graduate Center,

Timonium8 8 a - 3:30 p 110014$295 $395

19AUG Fringe Benefit Planning for 2014 and Beyond The Loyola Graduate Center,

Timonium8 8 a - 3:30 p 110016$295 $395

10SEP The Complete Guide to Preparing Forms 706 and 709 The Loyola Graduate Center,

Timonium8 8 a - 3:30 p 110018$295 $395

10SEP Webcast: The Complete Guide to Preparing Forms 706 and 709 LIVE- ONLINE WEBCAST,

INTERNET8 8 a - 3:30 p 17WL10$245 $245

19SEP Understanding the Basic Techniques of Financial Planning MACPA Columbia Center,

Columbia8 8 a - 3:30 p 110019$295 $395

3JUL Beach Retreat: Frequent Frauds in Governments - Dan Bradley,

CPAClarion Resort Fontainebleau Hotel, Ocean City4 12 p - 3:30 p 1BR004$150 $200

18JUL FVS Speaker Series: The Role of the Forensic Accountants MACPA Columbia Center,

Columbia2 8:30 a - 10:30 a 182059$50 $60

STATEMENT52

GOVERNMENT AND NOT-FOR-PROFIT

GOVERNMENT CONTRACTORS

MANAGEMENT & LEADERSHIP

Date Course Title CPE Time Cost Event ID Location

Date Course Title CPE Time Cost Event ID Location

Date Course Title CPE Time Cost Event ID Location

Member

Member

Member

Non-Mem.

Non-Mem.

Non-Mem.

2JUL Beach Retreat:Annual Update for Governments and Not-for-

Profits - Dan Bradley, CPAClarion Resort Fontainebleau Hotel, Ocean City4 7:30 a - 11 a 1BR001$150 $200

2JUL Beach Retreat: Nonprofit Accounting and Auditing: Practical

Cases for CPAs - Dan Bradley, CPAClarion Resort Fontainebleau Hotel, Ocean City4 12 p - 3:30 p 1BR002$150 $200

19SEP Applying OMB Circular A-133 to Not-for-Profit and Governmental

OrganizationsThe Loyola Graduate Center, Timonium8 8 a - 3:30 p 111217A$295 $395

18SEP 2014 Government Contractors’ Conference University of MD University

College, College Park8 8:30 a - 5 p 121008$245 $345

2JUL Beach Retreat: Prophetic Financial Issues for the Financial

Executive 2014 Frank Ryan, CPAClarion Resort Fontainebleau Hotel, Ocean City4 7:30 a - 11 a 1BR005$150 $200

2JUL Beach Retreat: Financial Professional Toolkit to Lead for Success

2014 - Frank Ryan, CPAClarion Resort Fontainebleau Hotel, Ocean City4 12 p - 3:30 p 1BR006$150 $200

2JUL Beach Retreat (6 Hour Program 7:30am-1:45pm) : This is How you

Run a “New” Firm: Everyday Tools - Jody Padar, CPAClarion Resort Fontainebleau Hotel, Ocean City6 7:30 a - 1 p 1BR014$150 $200

2JUL Beach Retreat: You and Your Firm : A Vision to Strategy Workshop

- Tom Hood, CPAClarion Resort Fontainebleau Hotel, Ocean City4 12 p - 3:30 p 1BR017$150 $200

3JUL Webcast: Slaying the Energy Vampires ñ And Boosting Your

PerformanceOnline Webcast, Internet

2 3 p - 5 p 17WIR29$79 $79

3JUL Beach Retreat: Effective Performance Appraisals to Guide Success

- Frank Ryan, CPAClarion Resort Fontainebleau Hotel, Ocean City4 12 p - 3:30 p 1BR008$150 $200

3JUL Beach Retreat (6 Hour Program 7:30am-1:45pm): This How you

Run a “New” Firm: Practice Management - Jody Padar, CPAClarion Resort Fontainebleau Hotel, Ocean City6 7:30 a - 1 p 1BR015$150 $200

5JUL Beach Retreat: State of the Accounting Profession - Tom Hood

and Mark KozielClarion Resort Fontainebleau Hotel, Ocean City4 7:30 a - 11 a 1BR016$150 $200

7JUL Webcast: Work from the Beach if you’re in the Cloud Online Webcast, Internet

1 12 p - 1 p 17WIR30$39 $39

8JUL Webcast: Twitter 101: Changing Your World 140 Characters at a

TimeOnline Webcast, Internet

1 12 p - 1 p 17WIR31$39 $39

10JUL Webcast: Seven Secrets of Successful Business Communication Online Webcast, Internet

4 1 p - 4:30 p 17WIR32$125 $125

11JUL Webcast: The Positivity Link 4A: My Personal History - Character

Strengths in Action (Practicum)Online Webcast, Internet

0 11 a - 12 p 17W0007$39 $39

14JUL Webcast: Performance, Productivity and Profit: Creating the

Higher Energy OrganizationOnline Webcast, Internet

3 1 p - 4 p 17WIR34$105 $105

15JUL Webcast: Listening For Leaders: Ask the Question, Discover the

Need, Win the TrustOnline Webcast, Internet

4 12 p - 3:30 p 17W0000$125 $125

15JUL Webcast: Goodbye Leadership. Hello Leadershift! Online Webcast, Internet

1 1:30 p - 2:30 p 17W0008$39 $39

MANAGEMENT & LEADERSHIPDate Course Title CPE Time Cost Event ID Location

Member Non-Mem.

JUL16

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

Online Webcast, Internet4 12 p - 3:30 p 17WIR33$125 $125

17JUL Webcast: Motivating and Retaining Your Top Performers Online Webcast, Internet

3 2:30 p - 5:30 p 17W0028$105 $105

18JUL Webcast: The Positivity Link 4B: Strength Strategies (Practicum) Online Webcast, Internet

0 11 a - 12 p 17W0009$39 $39

18JUL Webcast: Leadership in the New Normal Online Webcast, Internet

2 2:30 p - 4:30 p 17WIR35$79 $79

18JUL FVS Speaker Series: The Role of the Forensic Accountants MACPA Columbia Center,

Columbia2 8:30 a - 10:30 a 182059$50 $60

23JUL Budgeting, Forecasting, & Business Techniques for Accounting

and Finance ProfessionalsMACPA Columbia Center, Columbia8 8 a - 3:30 p 130009$330 $480

23JUL Webcast: Lean Management in a Lean Economy Online Webcast, Internet

2 1 p - 3 p 17WIR37$79 $79

24JUL Webcast: Giraffes of Technology: The Making of the 21st Century

LeaderOnline Webcast, Internet

2 12 p - 2 p 17W0025$79 $79

25JUL Webcast: The Positivity Link 5:The Positivity Link to Engagement

Within “The Engaged Life”Online Webcast, Internet

1 11 a - 12 p 17W0011$39 $39

28JUL Webcast: Personality Styles in the Workplace Online Webcast, Internet

3 2 p - 5 p 17WIR38$105 $105

31JUL Financial Leaders Forum: CFO versus HR - Thinking Inside the Box MACPA Columbia Center,

Columbia4 8 a - 12 p 171001$250 $250

1AUG Webcast: Employee Motivation and Engagement: Driving Results

Without Driving Your Team CrazyOnline Webcast, Internet

3 1 p - 4 p 17WIR47$105 $105

6AUG Webcast: Performance, Productivity and Profit: Creating the

Higher Energy OrganizationOnline Webcast, Internet

3 2 p - 5 p 17WIR40$105 $105

7AUG Webcast: Planning for Profits -- How to Develop and EXECUTE an

Effective Business PlanOnline Webcast, Internet

7 8 a - 3 p 17W705$215 $215

11AUG Webcast: Seven Secrets of Successful Business Communication -

Webcast Part 1Online Webcast, Internet

2 12 p - 2 p 17WIR41$79 $79

11AUG Webcast: Seven Secrets of Successful Business Communication -

Webcast Part 2Online Webcast, Internet

2 2:30 p - 4:30 p 17WIR42$79 $79

14AUG Webcast: Lean Management in a Lean Economy Online Webcast, Internet

2 6 p - 8 p 17WIR49$79 $79

20AUG Webcast: Best Practices in Accounting and Finance Writing:

Putting Ideas in OrderOnline Webcast, Internet

2 2:30 p - 4:30 p 17W0016$79 $79

22AUG Webcast: Selling for CPAs: Using Your Problem-Solving Skills to

Promote Profitable Business GrowthOnline Webcast, Internet

2 1:30 p - 3:30 p 17WIR45$79 $79

25AUG Webcast: Leadership in the New Normal Online Webcast, Internet

2 12 p - 2 p 17WIR46$79 $79

27AUG What Next? Inventing a New Niche for Yourself MACPA Columbia Center,

Columbia4 8 a - 12 p 170024$150 $200

27AUG Leadership Inside Out: Discovering the Leader Within MACPA Columbia Center,

Columbia4 1 p - 5 p 170025$150 $200

27AUG Webcast: What Next? Inventing a New Niche for Yourself LIVE- ONLINE WEBCAST,

INTERNET4 8:30 a - 12:30 p 17WS02$125 $125

MANAGEMENT & LEADERSHIP (CONT.)Date Course Title CPE Time Cost Event ID Location

Member Non-Mem.

27AUG Webcast: Leadership Inside Out: Discovering the Leader Within LIVE- ONLINE WEBCAST,

INTERNET4 1 p - 5 p 17WS03$125 $125

2SEP Webcast: The Leadership Secrets of Football’s Master Coaches Online Webcast, Internet

7 9 a - 4 p 17W706$215 $215

10SEP Webcast: How the Best Financial Executives Create High

Performance OrganizationsOnline Webcast, Internet

2 2 p - 4 p 17WIR53$79 $79

12SEP Webcast: Slaying the Energy Vampires ñ And Boosting Your

PerformanceOnline Webcast, Internet

2 3 p - 5 p 17WIR54$79 $79

15SEP Webcast: Selling for CPAs: Using Your Problem-Solving Skills to

Promote Profitable Business GrowthOnline Webcast, Internet

2 12 p - 2 p 17WIR55$79 $79

18SEP Webcast: Lean Management in a Lean Economy Online Webcast, Internet

2 2 p - 4 p 17WIR56$79 $79

25SEP Financial Leaders Forum: How to Dump SALY and Find a New

Creative Approach to AccountingThe Loyola Graduate Center, Timonium4 8 a - 12 p 171002$200 $250

26SEP Webcast: Listening For Leaders: Ask the Question, Discover the

Need, Win the TrustOnline Webcast, Internet

4 12 p - 3:30 p 17WIR59$125 $125

29SEP Webcast: Personality Styles in the Workplace Online Webcast, Internet

3 12 p - 3 p 17WIR60$105 $105

SPECIALIZED KNOWLEDGEDate Course Title CPE Time Cost Event ID Location

Member Non-Mem.

TAXDate Course Title CPE Time Cost Event ID Location

Member Non-Mem.

18JUL FVS Speaker Series: The Role of the Forensic Accountants MACPA Columbia Center,

Columbia2 8:30 a - 10:30 a 182059$50 $60

8AUG Estate Document Workshop The Loyola Graduate Center,

Timonium8 8 a - 3:30 p 110014$295 $395

15SEP How to Negotiate and Perfect Your Pitch so Everyone Wins,

Especially You! - Author Series with Ron ShapiroHilton Baltimore BWI Airport, Linthicum4 9 a - 12:30 p 191013$195 $295

2JUL Beach Retreat: Tax Planning Based on Form 1040 Part 1 - Art

Werner, JD., MST.Clarion Resort Fontainebleau Hotel, Ocean City4 7:30 a - 11 a 1BR010$150 $200

2JUL Beach Retreat: Estate Planning for Non Traditional Client - Art

Werner, JD , MST.Clarion Resort Fontainebleau Hotel, Ocean City4 12 p - 3:30 p 1BR011$150 $200

3JUL Beach Retreat: Tax Planning Based on Form 1040 Part 2 - Art

Werner, JD., MST.Clarion Resort Fontainebleau Hotel, Ocean City4 7:30 a - 11 a 1BR012$150 $200

3JUL Beach Retreat: How to Protect Your Wealth: A Concise Guide to

Art Werner, JD, MST.Clarion Resort Fontainebleau Hotel, Ocean City4 12 p - 3:30 p 1BR013$150 $200

17JUL Estate and Financial Planning for the Older Client MACPA Columbia Center,

Columbia8 8 a - 3:30 p 110010$295 $395

24JUL The Complete Guide to Estate and Administration The Loyola Graduate Center,

Timonium8 8 a - 3:30 p 110012$295 $395

25JUL Estate and Financial Planning for the Soon Retiring Baby Boomer

ClientThe Loyola Graduate Center, Timonium8 8 a - 3:30 p 110013$295 $395

TAX (CONT.)

TECHNOLOGY

Date Course Title CPE Time Cost Event ID Location

Date Course Title CPE Time Cost Event ID Location

Member

Member

Non-Mem.

Non-Mem.

15AUG Estate Planning-Beyond the Basics MACPA Columbia Center,

Columbia8 8 a - 3:30 p 110015$295 $395

19AUG Fringe Benefit Planning for 2014 and Beyond The Loyola Graduate Center,

Timonium8 8 a - 3:30 p 110016$295 $395

22AUG A Practical Guide to Trusts MACPA Columbia Center,

Columbia8 8 a - 3:30 p 110017$295 $395

4SEP Fall Access CPE - Timonium: The Fundamentals of Asset

Protection Planning- Art Werner, JD.The Loyola Graduate Center, Timonium4 7:30 a - 11 a 1FALL5$150 $200

4SEP Fall Access CPE - Timonium: The Fundamentals of Planning with

Trusts - Art Werner JD.The Loyola Graduate Center, Timonium4 11:30 a - 3 p 1FALL6$150 $200

5SEP Fall Access CPE - Timonium: Making the Best of Bad Sitautions

Part 1 - Art Werner JD.The Loyola Graduate Center, Timonium4 7:30 a - 11 a 1FALL11$150 $200

5SEP Fall Access CPE - Timonium: Making the Best of Bad Situations

Part 2 - Art Werner, JD.The Loyola Graduate Center, Timonium4 11:30 a - 3 p 1FALL12$150 $200

10SEP The Complete Guide to Preparing Forms 706 and 709 The Loyola Graduate Center,

Timonium8 8 a - 3:30 p 110018$295 $395

10SEP Webcast: The Complete Guide to Preparing Forms 706 and 709 LIVE- ONLINE WEBCAST,

INTERNET8 8 a - 3:30 p 17WL10$245 $245

19SEP Understanding the Basic Techniques of Financial Planning MACPA Columbia Center,

Columbia8 8 a - 3:30 p 110019$295 $395

22SEP 45th Annual Chesapeake Tax Conference Martin’s West, Baltimore

16 8 a - 5 p 221000$285 $385

23SEP Estate Planning - Local Issues The Loyola Graduate Center,

Timonium8 8 a - 3:30 p 110020$295 $395

2JUL Beach Retreat (6 Hour Program 7:30am-1:45pm) : New Firm

Everyday Tools - Jody Padar, CPAClarion Resort Fontainebleau Hotel, Ocean City6 7:30 a - 1 p 1BR014$150 $200

3JUL Beach Retreat (6 Hour Program 7:30am-1:45pm): New Firm

Practice Management - Jody Padar, CPAClarion Resort Fontainebleau Hotel, Ocean City6 7:30 a - 1 p 1BR015$150 $200

10JUL Microsoft Office 2013: Focus on New Features with emphasis on

Excel 2013MACPA Columbia Center, Columbia8 8 a - 3:30 p 130006$330 $480

11JUL Advanced Techniques for QuickBooks Users MACPA Columbia Center,

Columbia4 8 a - 11:30 a 130007$240 $290

30JUL Excel Data Analysis Techniques and Business Graphics MACPA Columbia Center,

Columbia8 8 a - 3:30 p 130008$330 $480

4SEP Fall Access CPE - Timonium: Excel Hot Topics and Best Practices

for CPAs - Judy Borsher, CPAThe Loyola Graduate Center, Timonium4 7:30 a - 11 a 1FALL3$150 $200

4SEP Fall Access CPE - Timonium: Excel Charts, Graphs and Diagram

Features - Judy Borsher, CPAThe Loyola Graduate Center, Timonium4 11:30 a - 3 p 1FALL4$150 $200

5SEP Fall Access CPE - Timonium: Outlook Update and Best Practices

for CPAs - Judy Borsher, CPAThe Loyola Graduate Center, Timonium4 11:30 a - 3 p 1FALL10$150 $200

STATEMENT56

TECHNOLOGY (CONT.)Date Course Title CPE Time Cost Event ID Location

Member Non-Mem.

5SEP Fall Access CPE - Timonium: Privacy & Security Considerations -

Judy Borsher, CPAThe Loyola Graduate Center, Timonium4 7:30 a - 11 a 1FALL9$150 $200

23SEP Advanced Techniques for QuickBooks Users MACPA Columbia Center,

Columbia4 8 a - 11:30 a 130010$240 $290

24SEP Adobe Acrobat: Best Features, Forms and Tips for Accountants MACPA Columbia Center,

Columbia8 8 a - 3:30 p 130011$330 $480

CORPORATE/BUSINESS INCOME TAX WORKSHOPLive Seminar - Martin’s West WebcastOctober 31 October 31Event ID: 111000 Event ID: 17WL20

INDIVIDUAL INCOME TAX WORKSHOPLive Seminar - Martin’s West WebcastNovember 13 & 14 November 13 & 14Event ID: 211000 Event ID: 17WL22

FEDERAL TAX UPDATELive Seminar - Martin’s West WebcastDecember 5 December 5Event ID: 111001 Event ID: 17WL27

FIGHT BOREDOM. LAUGH. LEARN.

MACPA.ORG/DONFARMER

Don Farmer Tax Workshops

MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTSDulaney Center II | 901 Dulaney Valley Road, Suite 710Towson, MD 21204 | www.macpa.org410. 296.6250 | Fax: 410.296.8713

2015

January 29 | Governor Calvert House | Event ID: 181000

Promoting and Protecting CPAs in Maryland Bring your voice to Annapolis on January 29th

macpa.org/cpaday