In this issue - ND CPA Society

September 2016 | Volume XXVIII | No. 5
Leveraging Leadership to Build the Best Team
The landscape of business as we know it
is rapidly changing with rise of entrepreneurism. What works one year will not
be as effective as the next and certainly
not five to ten years down the road.
Having the best team to accomplish the
fast paced demands of marketing, productivity, and customer service requires
leaders that attract and embody more
than just the technical and operations
mindset. The elements of improvisation
give your leadership leveraging power,
amplifying your reach to attract the best
and brightest talent.
Shift the Focus and Harness the
Power of Vision
When the focus is emphasizing task
accomplishment to get through the
day, that is all you will accomplish:
tasks. Your team members will get the
job done, but are they following you for
long? What separates the best team
from a good team is inspiration and
motivation. It takes a bold leader to
shift the focus in a creative direction
and energize the team to see beyond the
tasks to the bigger company goals and
purpose.
Cultivate a Group Mindset
Have you ever watched an improvisation
skit? It may take a couple lines before
the group mindset forms, but when it
does the skit becomes energetic and fun
and productive. The same concept is at
work behind interpersonal communications on the job. A group mindset is
achieved through inspiration (think improv skills) by introducing new concepts
into the scene. Think differently and
bring in outside perspective. A group
mindset can only be adapted by parking
individual agendas and changing the
conversation by putting into practice the
following improv skills: Support, Trust,
Respect, Focus, Listen, Adaptability.
1
ness to be there and trusted their ability
to wield their ‘technical skills’.
He adapted to the situation by using the
Yes, and concept. One fighter pointed
out that going forward, they could just
turn and run and live. Rather than
say no, we don’t do that here, Wallace
acknowledged his idea as valid and then
continued on page 3
Everyone has seen the movie Braveheart with its famous scene in which Mel
Gibson’s character, William Wallace, is
about to lead the rag tag army of different clans that don’t always get along
into battle. He delivers one of the most
inspiring speeches in all of movie history
in the face of a flooded field of opposition ready to wipe them out.
While you may not show up with blue
face paint and a kilt next week to leverage your leadership, you can shift the
focus, like William Wallace did, from the
task of swinging an axe or spreadsheet
to creating the group mindset needed to
achieve the vision. He did so using the
elements of improvisation. He listened
to what they were saying and was able
to hear through their words to focus the
conversation on what they were valuing,
their lives. He respected their willing-
In this issue:
•Presidents Message 2
•Exam Passers 2
•Annual Meeting Notice 3
•Member Profiles 4
by Peter A. Margaritis, CPA
•YP Article 5
•Exec Director Column 6
•New Members 6
•Annual Convention 7
September 25-27 - #ndconv16
CPA Convention
•Upcoming CPE 8
•Classifieds 12
•News from the IRS 14
•Ethics Corner 15
ndcpas.org
September 2016
PRESIDENTS Message
Tracee Buethner, CPA
Thank for the opportunity to serve as your Society
President, it’s a tremendous honor and privilege to
represent over 1,800 members in North Dakota. My
favorite part of the past year has been getting to visit
with members and hearing about the issues impacting
their communities and jobs. I hope to see many of
you at our annual convention in Bismarck. The convention is a great way to reconnect and network while
having a great time! Besides having some great speakers, we will be hosting Bill Balhoff, a past Chair of the
AICPA who will be giving an informative professional issues update.
Back in 2006 following a strategic planning meeting, a committee was
formed that eventually evolved into the Young Professionals (“YP”) Group.
Today this group is extremely active and involved in our Society. Members
who started their involvement in the Society in the YP group are now active
committee members, committee chairs and Society board members. It will
be exciting to see how this “next generation” will continue to influence the
profession and carry on the traditions of the past! Based on the YP Group,
I am glad to see that the future of the Society and the profession is in good
hands.
Much like how the YP Group was formed, the Small Firm’s Network (“SFN”)
has just completed its first year following last year’s strategic planning session. The SFN has an involved group of members who feel strongly in setting
a path for a group dedicated to sole practitioners and small firms. While they
have already had some great presentations, exciting programs and events
are in the works for next year. For those that work in the small firm environment, this is a great way to network with others and be able to talk about the
issues that are relevant to their work. Various studies have shown that CPAs
are considered one of the most trusted advisors in business. That is evident
with the work that sole practitioners and small firms are doing throughout
the state.
One issue that impacts us all is having a pipeline of future CPAs. The AICPA
is working on outreach programs that start at the high school level. Additionally, there is an increased focus on diversity in the profession and the
advantages and opportunities a diverse workforce can bring an employer.
Our Public Relations committee with input from the YP Group is working
on an exciting campaign that will be rolled out this fall also with the goal of
eventually increasing our accounting majors and future CPAs.
My thanks go to Jim and the staff at the Society for all that they do for
us. Being involved with the board and with various committees, I see the
hard work and commitment that Jim, Sherre and Mandy put forth. Special
thanks to our great board members who inspire me at every meeting and our
dedicated executive committee members including President Elect, Marci
Schorsch; Secretary, Clarence Sitter; and Past President, John Mongeon.
The mission statement of the Society; “Serve members, through Promotion,
Advocacy, Connections & Knowledge (“PACK”). We are always looking to
add value to your membership and always welcome your comments and suggestions. See you in Bismarck!
2
Congratulations
Exam Passers
Jan 1, 2016 thru June 30, 2016
Gina Anderson, West Fargo
Hillary Birchem, Minneapolis, MN
Tanner Bjerke, Grand Forks
Noah Carlson, Bismarck
Brian Christensen, Moorhead, MN
James Dean, Minneapolis, MN
Kelsie DeBroeck, Fargo
Rachel Deyle, Fargo
Becky Dolley, Minot
Trenton Egan, Minneapolis, MN
Caitlin Evenson, Edinburg
Lisa Grabar, Bismarck
Amber Hanson, Lake Oswego, OR
Hannah Horn, Minneapolis, MN
Mikayla Jacobson, Bismarck
Dongni Jiang, Beijing
Heidi Johnson, Williston
Daniel Julson, Wahpeton
Adam Julson, Willmar, MN
Megan Kertscher, Frazee, MN
Justin Kill, Fargo
Jerry Kuhn, Fargo
Vi Mai, Fargo
Dylan McDaniel, Grand Forks
Amanda Moen, Bismarck
Michael Montonye, Minot
Kristin Renz Johnson, West Fargo
Melissa Roller, Pick City
Jackson Ronnei, Overland Park, KS
Gerald Ryan, Minneapolis, MN
Rachel Schmitz, Beulah
Michael Smith, Fargo
Alivia Sterton, Ada, MN
Matthew Stjern, Grand Forks
Angela Twite, Kindred
Brandon Wallace, Grand Forks
Kelsey Wichman, Jamestown
Member Perks
To access these discounts go to
ndcpas.org/memberperks
AAA - Membership discounts
AICPA Life Insurance
CareerBank - Find staff & positions
CCH Materials - 30% discount
Exam Preparation - various options
FedEx Office - Low copy rates & more
InterCall Conferencing by West
Office Depot - office supply savings
ProPay - Accept credit cards without
monthly fee or special equipment
Hotel Discounts - business & personal
UPS - Discounts up to 36%
Verizon - 20% discount on accessories
ndcpas.org
continued from page 1
continued the conversation by pointing out that they would live, but only
for a while. He renewed the vision of
Scotland’s freedom and everyone was
motivated to fight and fight passionately.
If you don’t have a vision that is clear
to everyone on the team, you need one
quickly. You may not be fighting for
your lives, but you are fighting for your
place in a cut-throat market.
Approaching Your Team
You could always wear a kilt to shake
things up; however, you want to get
more from your team than laughs. A
strong leader will not be afraid to consult
with those around him to expand conversations. And if it is a bit intimidating,
practice the elements of improvisation
through other ways, such as regular
brainstorming sessions, office surveys,
and soft skill training for members that
incorporate fun team building games.
While personality tests are a great
resource it can’t replace getting to know
who your team members are and getting
them to know one another. You don’t
have to necessarily like everyone in the
office, but you do need a base level of
respect and trust in others to set aside
personality differences to promote the
best team possible.
Managing Conflict
It is already getting to be that time
when finance professionals are looking to have a smoother tax season and
business leaders are always approaching fiscal reports. Stress increases the
opportunity for conflict to derail the best
of teams. Otis D. Gibson, a specialist
in creative conflicts had this to say in a
recent article, “The crucial part of dealing with conflict is learning to deal with
your emotions. Screaming something
at someone doesn’t make it more true.”
How true is that?
The best teams come from leveraging
leadership in a way that creatively confronts conflict and uses improvisation
techniques to unlock the gems in every
idea. Technical skills and managing the
operations of the business is not enough
in a competitive market flooded with
Millennials who are searching for a more
inspiring experience. The greater you
develop your leadership, the greater your
team will become.
Peter A. Margaritis, CPA - Thought Leader for the Business Learning Institute.
COLLEAGUES YOU CAN COUNT ON
Official Notice
2016 Annual meeting & election
The NDCPAS annual meeting will be Monday, September 26, 2016 at 7:30 am, at the Bismarck Ramkota Inn. The meeting will include election of directors, officers, a Foundation
trustee, and 3 nominees for a July 2017 position on the Accountancy Board, plus comments from the current and new presidents. Each member has one vote at the meeting,
except student members and those with dues in arrears. Cumulative voting is not allowed.
A person may serve as proxy for only one other member. A majority of the members entitled to vote and present (in person or by proxy) shall carry any motion unless otherwise
provided in the Articles or Bylaws. To vote by proxy, complete and sign the proxy form
below and send to your proxy (a member who will be attending). Feel free to specify voting choices to the proxy.
Proxy Ballot
I, _______________, CPA cert. #______, hereby appoint
_____________________as my proxy to vote on any and all matters which may come to a vote at the 2016 NDCPAS Annual Meeting.
Signature:____________________ Date:__________
Voting instructions (optional):
THE NOMINEES
The following slate will be proposed. Voting members present may also nominate members.
Society President (1 to be elected)
Marci Schorsch
Basin Electric, Bismarck
Marci is a current Board member, now
serving as President-elect. She has been
involved with the Members in Industry
Committee and the Annual Convention.
Society President-elect (1 to be elected)
Steve Britsch
Britsch & Associates PC, Devils Lake
Steve is currently on the Board. He has
been involved with the Foundation, Tax,
PR, and Legislation committees.
Society Director (2 elected) [3 year term]
Lyndsey Roemmich,
MDU Resources, Bismarck
Lyndsey is a current Board member. She
has been involved with the Convention,
PR & Young Professionals groups and a
Scholarship Task Force.
Maureen Storstad
City of Grand Forks, Grand Forks
Maureen is a member of the Public Relations Committee and has been since 2012.
Society Director (1 elected) [2 year term]
Ryan Bakke, Brady Martz, Minot
Ryan has been involved with the Annual
Convention.
NDCPAS Foundation Trustee
(1 to be elected)
David Rygh
Eide Bailly LLP, Fargo
David is a member of the Taxation committee and has been since 2012.
State Board Nominees (3 to be selected
& submitted to the Governor’s Office)
[5 year term, starting July 2017]
Laura Adair
Ritter Adair & Associates, Bismarck
Laura has been Chair of the Taxation Committee, as well as its representative to the
CPE team. She has also been involved with
the Convention.
Sheri Erickson
Moorhead State University, Moorhead
Sheri has been a member of the Society’s
Members in Industry and CPE Committees, as well as Nominations and a CPA
population task force.
Mike Montplaisir
Cass County, Fargo
Mike has been a member of the Business
and Industry Committee, and the Governmental Accounting Committee.
3
NDCPAS
Member Profiles
Chris M. Kildahl, CPA, CGMA, CMA
Industry profile
Position: Controller, Choice Financial
Group, Fargo
Job Responsibilities: The best part
about my job is that every day is a little
different. There is a constant flow of
new challenges, questions and opportunities to learn and grow.
Officially, I oversee the bank’s accounting team and have all
of the traditional responsibilities associated with a controller
position. Aside from that, I spend a fair amount of my time
working to improve and automate our internal reporting and
analytic capabilities and also serve on internal cross-functional
committees where we focus on various projects throughout the
organization.
Company Biography: Over the past several years, Choice
Financial has quietly become one of the largest full-service
banking organizations in the state of North Dakota. As of June
30, 2016, the bank had total assets of $1.15 billion and approximately 250 employees in 21 locations. Earlier this year,
standard & Poor’s Global ranked Choice Financial the #2 topperforming community bank in the nation in the $1-$10 billion
asset range. Of the three ND banks on the list, Choice was the
only one in the top 10.
Employment Background: I have worked in the financial services industry for fifteen years in various finance and
accounting roles. Prior to joining Choice Financial in 2014, I
spent seven years with Bank of the West as VP – Accounting
Manager for the bank’s insurance subsidiary, BW Insurance,
which was headquartered out of Fargo. Prior to that, I also
held Financial Analyst roles at US Bank and Community First,
both in Fargo.
Professional Activities: Member AICPA, NDCPAS Business
and Industry Committee, also involved with the Red River Valley Chapter of the Institute of Management Accountants.
Birthplace: Fort Riley, KS (I was an Army baby)
Degree: North Dakota State University – M.B.A. (2006);
University of Minnesota Moorhead – Bachelor of Science in
Finance (2001) and Management Information Systems (2002)
Hobbies/Pastimes: Lately spending time with my family
and friends has been the major pastime. Golf, hunting and
other sporting activities have been relegated to the back seat –
for now.
Personal: My wife Susan and I just celebrated our 10th anniversary this July. We live in West Fargo, ND with our two
children, Audrey (5) and Kyle (3)
Favorite Quote: “Change before you have to.” -- Jack Welch
Something most people don’t know about me: As a kid
I was really into BMX racing and had a short two-summer racing career where I never lost a race. Unfortunately, my dreams
of greatness and a long lucrative racing career were dashed
when my family moved to a new city in NW Minnesota and the
owner of the BMX track had to plow it under due to liability
issues.
Scott Fossum, CPA
Young Professional profile
Position: Staff Accountant at Widmer
What did you do to celebrate passing the exam? Went
out to a big dinner with my family to celebrate!
Where did you grow up?
Moorhead, MN
Hobbies and Pastimes: I enjoy spending summer weekends at the lake, getting together with friends and family, and
helping my dad on the farm. I also enjoy outdoor activities like
riding ATV during the summer and snowmobiling during the
winter.
Roel PC in Fargo, ND
First Job: I grew up on a farm, so I’ve
helped my dad for as long as I can remember. My first off the
farm job was working overnights for the local newspaper one
summer.
How did you decide to be an accountant? I’ve always
enjoyed science and facts, and have always had a “by the book”
personality. My parents always said I should be a lawyer or a
cop, but the forensic aspect of accounting was something that
has always appealed to me.
Alma Mater/Degree: North Dakota State University. Bachelor of Science in Accounting
4
Dream vacation: Snowmobiling in the Rocky mountains
with my dad and a few friends.
The best advice you ever received: Do your best and
learn from your mistakes. Be polite.
Something most people don’t know about you: I’m a
huge music geek, and as people learn that they try to test my
knowledge any chance they get. I’m great at music trivia!
The nicest thing someone has said to you this week:
“I’m proud of you.”
ndcpas.org
Young Professional Group
How to Reduce Workplace Stress
Twenty-three-year-old Katie Holtgrave, CPA, began her career last
September, working in the tax department at Anders CPAs + Advisors in St. Louis. Reality soon set in: She not only needed to study
for the CPA exam but also had to work hard to learn her new job.
“You’re so nervous as a young accountant and have to ask yourself, ‘Do I know enough? Do they expect me to know more? Is my
work adequate?” said Holtgrave, who earned her CPA license in
February and now works as part of Anders’ forensic and valuation
services team. “It’s definitely one of the stresses of being a young
CPA.”
All accountants face some level of stress. But young CPAs deal
with different types of strains.
“The way that the CPA profession is designed, it’s a little of baptism by fire,” said Bill Driscoll, the New England District President
of Robert Half International Inc. “You need to manage the workload and your time and know how to take on realistic deadlines—
or ultimately it will lead to burnout.”
Driscoll, Holtgrave, and others offer the following tips to help
young CPAs relieve stress in and outside of the office.
1. Know what sparks your stress
Everyone has a distinctive “stress profile,” and it’s important to
understand your tension triggers so you can alleviate anxiety.
“What causes stress for one person can reduce it for another
person,” said author and stress management consultant Lane Robinson. Understanding that each person on your team is unique can
help you structure your work environment to minimize stress.
2. Take breaks
Leave your desk several times each day. Take a stroll around the
office or in a nearby green space. Converse briefly with a colleague.
Go out to lunch every now and then and get a change of scenery. “I
urge my staff to take a break for 15 minutes to 30 minutes and get
into a different environment,” said Rob Cameron, CPA, principal
at Hughes, Cameron & Co. LLC in Springfield, Ill.
3. Communicate with your manager
If you feel overwhelmed and your stress level is rising, talk with
your supervisor about possibly lightening your load. “Don’t take
on more and more,” Driscoll said. Also, added Cameron, “Ask for
help when needed,” well before a due date.
by Cheryl Meyer
4. Prioritize and organize
Do your work step by step. “Accountants tend to be detail-oriented, and thinking about the big picture can be overwhelming,” Robinson said. “When your workload is wearing you down, break your
tasks down into smaller pieces and focus on those. Think about
what you need to accomplish today or in the next few hours, and
don’t worry about everything that needs to get done in the future.”
5. Find your passion
Do you like to cook? Paint? Walk your dog? “Figure out what
hobbies relax you and do them, regularly,” Robinson said. And,
since you likely spend a lot of time in front of the computer as it is,
“try to identify at least a few calming activities that don’t involve
electronics,” she said.
6. Exercise and socialize outside the office
Activities away from work can help clear your mind and energize
you. “It’s very important to get exercise,” Holtgrave said. She plays
volleyball several times a week.
7. Get more sleep
It’s easy to burn the midnight oil, especially when the workload is
heavy. But a fresh mind improves your focus, and getting enough
sleep will help, Robinson said.
8. Savor the silence
In today’s technology-driven world, silence is often forgotten. Take
five to 10 minutes a day to detach. Sit and breathe, play soothing
music, shut your cellphone off, clear your mind.
9. Envision your ideal environment
Some people thrive in chaos, and others crave order. “Every person manages stress in a different way,” Driscoll said. “Some of our
top performers’ desks make me stress out, both because they are
too neat or too messy. Those kind of things in the work environment are personal.”
Figure out which works best for you, and adjust accordingly. For
instance, Holtgrave organizes her desk at the end of each day,
writes a list of projects to work on the next day, and puts her pens
and pencils away. “It is a nice clean slate when I come in the next
morning,” she said.
Cheryl Meyer is a freelance writer based in California. To comment on this story, contact Chris Baysden, senior manager–
newsletters at the AICPA.
©2016, AICPA. All rights reserved. Reprinted by permission.
COLLEAGUES YOU CAN COUNT ON
5
Rules Task Force Update
Jim Abbott, Executive Director
The Rules Review Task Force has completed its work, and
has agreed on a number of recommended revisions, plus
a couple of items for consideration. The team had representation from the CPA Society, the State Board, and N.D.
Society of Accountants. The last rule revision occurred almost a decade ago, so they’ve had a fairly good run without
change.
Recommended changes include numerous “clean up”
items, such as transition language that’s no longer relevant.
The Exam section has amendments that should make it
easier to adjust to national changes that may happen in the future, such as the
potential of writing a section more than once in a given “window” of time. The
CGMA credential is cited as being acceptable to use (non-licensees would use a
disclaimer, as is the case when they use “accountant”). Agreed-upon procedures
were added as a service requiring peer review. The firm ownership rules are proposed to allow a transition period in the event of a sole owner’s death or incapacity; supervision could be required depending on services provided. Also, the Board
could require divestiture of ownership, in the event of certain convictions or
discipline, similar to what now exists for non-licensee owners.
Your Charitable Giving
Experts in North Dakota.
Kevin Dvorak, CFP
President & CEO
Bismarck
701-222-8349
[email protected]
Amy Warnke, CFRE
Development Dir.
Grand Forks
701-741-3193
[email protected]
Kara Geiger, CFRE
Development Dir.
Bismarck
701-222-8349
[email protected]
John Heinen, CFRE
Development Dir.
Dickinson
701-590-4614
[email protected]
Various fee provisions are slated for change, enabling the Board of Accountancy
to adjust up to a specific “fee ceiling”. This approach allows adjustments without
needing a formal rule change. A couple of fees already have this flexibility, such
as the annual license fee. In that case, the ceiling is $100, but it has never been
reached, though it’s been in place a long time. That fee is currently set at $85.
The Tax Force agreed to propose that 2 hours of ethics-related CPE be expected
each year. Not yet settled are possible changes in the retired category and making
the 120 hour/3 years CPE requirement apply to both public and industry accountants. The retirement change would be to allow one to use the CPA credential
when not working in any role that normally would relate to the CPA credential; for
example, a semi-retired accountant deciding to become a fishing guide or work in
some other non-financial role.
The State Board now will determine which revisions to move forward through the
formal rule change process. That process involves public notice, probably one or
more hearings, and other procedural steps.
The Board’s next meeting is November 11.
NEW members
Katie Beehler, Grand Forks
Erin Berg, Minot
Karen Bogner, Fountain Hls, AZ
Noah Carlson, Bismarck
Brian Christensen, Moorhead
Anthony Eklund, Jamestown
Preston Gilderhus, Oberon
Marcie Gorder, Fargo
Ryan Haug, Fargo
Alexander Hochhalter, Mott
Ann Johansen, Bismarck
Sharon Kilzer, Dickinson
Laura Knox, Grand Forks
6
Jerry Kuhn, Fargo
Dylan McDaniel, Grand Forks
Jacob Miller, Fargo
Matthew Powlish, Oakes
Peter Rackov, Dickinson
Melissa Roller, Pick City
Christi Schaefbauer, Mandan
Derek Schaff, Bismarck
Debra Schlosser, Grand Forks
Alexandrea Schwab, Dickinson
Andrew Schwab, Fargo
Seth Serhienko, Fargo
Thomas Williams, Bowman
We can help you meet your clients’
charitable needs. Call us about:
* The 40% State Tax Credit for Gis to
Qualified ND Endowment Funds
* Charitable Gi Annuies
* Charitable Remainder Uni-Trusts
* The IRA Charitable Rollover
* Donor-Advised Funds
* How to discuss charitable giving
with your client
Over 600 charitable funds
benefiting North Dakotans
www.NDCF.net
ndcpas.org
September 25-27
Annual Convention
schedule of events
Sunday, September 25
3:00 - 5:00
2:00 - 4:00
3:00 - 5:00
5:00 - 6:00
6:00 - 9:00
Registration
Painting Party spon by YPs
Hospitality room open
Social
Recognition Dinner
Monday, September 26
7:00 - 8:00 Registration/Breakfast
7:00 - 3:00 Exhibits
7:30 - 8:00 Annual Meeting
8:00 - 9:55 Professional Issues Update
10:15 - 11:55 Economist Who Loved Me
1:00 Golf - Hawktree
1:00 - 2:40
C1. COSO Framework / Risk Assessment
C2. Small Business Retirement Plans
C3. Excel for Fraud
C4. Workplace Violence Planning
3:00 - 4:40
D1. Peer Review Errors with yellow book
D2. Self-Employment Tax/FICA Issues
for LLCs and S Corporations
D3. Audit Your Technology
D4. How to Lead a Project & Get Buy-In
6:00 - 6:30 Social
6:30
Dinner and Entertainment
Hospitality room
Tuesday, September 27
8:00 - 9:40 E. Maintaining Positive
Workplace Attitudes
10:00 - 11:45 F1. GASB and FASB Update
F2. Individual Tax Update
F3. Work Ethic/Personal Responsibility
F4. Take the Stage
12:45 - 2:25 G1. Spotlighting the Uniform Guidance
G2. Identity Theft and Tax Practice
G3. How do I Respond to That?
G4. Excel Budgeting and Financial Rep
Conference Location:
Ramkota
800 South 3rd St
Bismarck, ND 58504
(701) 258-7700
Room Release: 9/16/16
CPE: 16 hours available (including 6 Yellow Book Credits)
Fees include: electronic handouts,
entertainment, breakfasts, lunches and
dinners on Sunday and Monday evening.
Handout Material:
A link will be sent
to you to access the materials at least
one week prior to the conference. If you
would prefer we provide the copies, there
is a charge of $50.
Dress: Business attire is appropriate for
Sunday’s dinner. For all other events
business casual is fine. Please dress in layers. Meeting rooms are typically cool and
personal comfort zones vary.
Cancellations and Refunds: Full
refund if received 10 working days prior
to convention. A $50 administrative fee
is charged if canceling after Sept 9. No
refunds after Sept 23 or once you have
downloaded the materials. Exceptions
considered on a case by case basis. Golf
Cancellation: Refunds if cancellation occurs by Sept 23. After this date, refunds
are issued only if the entire event is cancelled due to weather.
Special Pricing: ND candidates who
passed the CPA exam from July 2015
through June 2016 may attend the convention for FREE.
To register or for more details go to
www.ndcpas.org/conv
Fees:
Add $50 after Sept 9
‰‰ $375 Society member
‰‰ $425 Nonmember
‰‰ $0 Exam Passer from 7/15 to 6/16
‰‰ $175 Lifetime Member
‰‰ $325 One day Soc Member
‰‰ $375 One day Nonmember
‰‰ $50 Printed Materials
‰‰ $20 Painting Party sponsored by YPs
‰‰ $ 65 Golf
Guest pricing also be available
Thank you to our conference Sponsor:
THE JBRL Group 701-Bakken-7
2:45 - 4:20 H. Supersonic Survivor
COLLEAGUES YOU CAN COUNT ON
7
Upcoming CPE
September 19
Complete Guide to Payroll
Taxes and 1099 Issues (CGPT)
Bismarck Ramkota
8:00 AM - 4:00 PM / 8 CPE Hours
$265 Member ($315 Nonmember)
Add $30 after 9/5/2016
Employment taxes are often overlooked
as an area where more planning may
be effective. Payroll taxes have become
an increasing burden for the average
business and IRS penalties for noncompliance have risen dramatically in recent
years. They have also been subject to
employer incentives. The IRS has announced that uncovering noncompliance
by employers ranks high on its audit list.
Topics Discussed:
* Payroll tax requirements for wages,
including wages subject to the new .9
percent tax, employee benefits and
reimbursements, nonqualified deferred
compensation, stock options, and tips
* Fringe benefits issues, such as health
insurance, life insurance, cafeteria plan
benefits, accountable and non-accountable plans, standard mileage rates, and
per diem rates * Special issues – Using
a common paymaster, how to file W-2s
after a takeover, merger, or acquisition,
and state and local tax withholding *
Statutory employees, independent contractors, and possible changes to §530
relief * Penalties – Who is a responsible
person? * Moving expenses and grossup calculations * Form 941 issues and
problems, such as disability benefits, tip
income, and deceased employees * Pension issues and payroll taxes including
SIMPLE plans, and §401(k) and pension
distributions * The Electronic Federal
Tax Payment System * Forms I-9, W-9,
W-2, 1099, SS-8, and Form 940
Designed For: CPAs with responsibility for payroll tax compliance.
Level: Basic
Instructor: Jonathan Ingber
Developer: Surgent McCoy CPE, LLC
Area of Study: 8 Taxes
8
September 20
Mastering Basis,
Distributions, and Loss
Limitation Issues for
S Corporations, LLCs, and
Partnerships (HMBI)
Bismarck Ramkota
8:00 AM - 4:00 PM / 8 CPE Hours
$265 Member ($315 nonmember)
Add $30 after 9/6/2016
The most difficult concepts to master
when dealing with flow-through business entities are the basis and distribution concepts. Major error and malpractice issues occur if the CPA does not fully
understand the impact of these rules.
This course is designed to focus on the
practical applications of these rules.
Topics Discussed:
• Applicable coverage of recent tax
acts and any new legislation
• How §179 limitations affect basis
and how tax-benefit rule is applied
• Basis implications of personal assets
converted to business use
• S Corporations: Beware of recent
final IRS Regulations regarding
“Open Debt”; – Determine how
to calculate basis; worksheets are
included; – Understand the effect
of stock basis and debt basis and
IRS’s recent focus on ‘at-risk basis’
for shareholders; – Recognize how
AAA applies or doesn’t apply to S
corporations;
• LLCs and Partnerships: – Learn the
detailed rules of §704 for preventing the shifting of tax consequences
among partners or members; –
Learn to calculate basis under §704
& for “at-risk” under §465;
Designed For: CPAs who prepare both
individual and flow-through business
entity tax returns and need a thorough
grasp of these significant issues.
Level: Intermediate
Instructor: Jonathan Ingber
Developer: Surgent McCoy CPE, LLC
Area of Study: 8 Taxes
October 19
Construction: Accounting,
Financial Reporting & Tax
(CONST)
Bismarck Courtyard by Marriott 8:00
AM - 4:00 PM / 8 CPE Hours
$265 Member ($315 Nonmember) Add
$30 after 10/5/2016
Review construction accounting and
address various accounting and financial issues encountered in the construction industry. Updates on construction
GAAP and GAAS, recent trends and
developments is included. Also cover
construction tax methods and most
commonly missed tax strategies for
contractors.
Topics Discussed:
• Overview of construction accounting and tax
• Internal controls designed for the
construction industry
• Contract analytical review procedures and benchmarking
• Financial statement disclosures and
reporting requirements
• Percentage of completion method issues and risks
• Surety analysis and yellow (red)
flags
• Recent GAAP and GAAS pronouncements affecting construction
• Review of IRS Code Section 460
and related regulations applicable
to contractors
• Most commonly missed tax strategies and other advanced tax topics
Designed For: CPAs serving clients
in the construction industry as well as
CFOs, controllers and accountants who
work for construction contractors.
Level: Intermediate
Instructor: Robert Davidson
Area of Study: 5 Accounting & Auditing, 2 Tax, 1 Specialized Knowledge
Prerequisite: Basic construction
industry accounting and tax courses,
or experience in construction industry
accounting.
ndcpas.org
Upcoming CPE
October 19
Annual Update for
Controllers (SKSB)
Bismarck Courtyard by Marriott
8:00 AM - 4:00 PM / 8 CPE Hours
$265 Member ($235 AICPA Member)
$315 Nonmem ($285 AICPA Member)
Add $30 after 10/5/2016
Strengthen your abilities as a controller
and help your management team understand current economic issues through
the latest trends in accounting, finance,
human resources, treasury management,
and business systems. Discuss leadingedge topics in managerial accounting
and finance in a session that is packed
with useful tips and practical guidance
that you can apply immediately.
Topics Discussed:
* Human resource trends, ethics, generational differences, and emotional
intelligence * Current trends in information systems and technology * Social
Media *Internal Controls
Intended Audience: CFOs, controllers, treasurers, and other financial
managers
Level: Update
Instructor: John Cox
Developer: AICPA
Area of Study: 8 Finance
Prerequisite: Management experience
in accounting, finance, or operations
October 20
October 25
Bismarck Courtyard by Marriott
8:00 AM - 4:00 PM / 8 CPE Hours
$265 Member ($235 AICPA Member)
$315 Nonmem ($285 AICPA Member)
Add $30 after 10/6/2016
Fargo Ramada Plaza
8:00 AM - 4:00 PM / 8 CPE Hours
$265 Member ($235 AICPA Member)
$315 Nonmem ($285 AICPA Member)
Add $30 after 10/11/2016
Analytics and Big Data for
Accountants (DAAN)
Advanced Tax Strategies for
LLCs & Partnerships (DTT)
Analytics is the new force driving business. Tools have been created to measure program impacts and ROI, visualize data and business processes, and
uncover the relationship between key
performance indicators, many utilizing
the unprecedented amount of data now
flowing into organizations.
Learn the pros and cons of the LLC,
General Partnership, Limited Partnership, and Limited Liability Partnership
by focusing on planning and potential
tax traps. A review of distinct advantages of these entities is coupled with an
examination of the risk members and
partners face if they do not have a solid
tax plan to minimize their exposure. In
addition, we explore some of the more
intricate rules and regulations of these
entities so you can move your knowledge
of partnership and LLC taxation beyond
the basics.
Topics Discussed:
* Evidence-based techniques for finding
or generating data, selecting key performance indicators, isolating program
effects. * Relating data to return on
investment, financial values, and executive decision making. * Data sources
including surveys, interviews, customer
satisfaction, engagement, and operational data.
Intended Audience: CFOs, controllers, treasurers, and other financial
managers
Level: Basic
Instructor: John Cox
Developer: AICPA
Area of Study: 8 Finance
For a full list of topics discussed and
objectives, please visit ndcpas.org/cpe
Intended Audience: Managers and
partners in public accounting who assist
clients with tax planning for closely held
LLCs and partnerships
Level: Advanced
Instructor: Patrick Kelley
Developer: AICPA
Area of Study: 8 Taxes
November 7-8
Technology Conference (TECH)
Fargo Ramada Plaza Suites
8:00 am – 4:00 pm / 16 CPE hours
$399 Member ($449 Nonmember) Add $50 after 10/24
Special Incentives:
Refer a new attendee and both of you receive a $50 VISA gift
card
All attendees will be included in a drawing for a $200 Amazon gift card and a $100 Amazon gift card!
For all of the conference details or to register, visit
ndcpas.org/tech
COLLEAGUES YOU CAN COUNT ON
9
upcoming CPE
Registration
September
13
WEBINAR: Accounting Update for Industry
19
Complete Guide to Payroll Taxes & 1099 Issues (Bis)
20
Mastering Basis, Distributions, and Loss Limitation
Issues for S Corps, LLCs, and Partnerships (Bismarck)
25-27 Annual Convention (Bismarck)
30
WEBINAR: Advanced Business Law for CPAs
Fill out your contact information
October
Telephone
13
14
18
19
19
20
21
25
26
27
28
WEBINAR: 4 Most Overlooked Business Risks
WEBINAR: Annual CFO Spotlight: 4 Select Issues
WEBINAR: Getting on Top of It: Increasing Productivity
Construction: Accting, Financial Reporting & Tax (Bis)
Annual Update for Controllers (Bismarck)
Analytics and Big Data for Accountants (Bismarck)
WEBINAR: Like Kind Exchanges and Involuntary
Conversions
Advanced Tax Strategies for LLCs & Partnerships (Fargo)
Nexus: State Income/Franchise/Sales Taxes (Fargo)
Not-for-Profit Accounting & Reporting (Fargo)
Governmental Accounting and Auditing Update (Fargo)
November
7-8
10
15-16
17-18
30
Tech Conference (Fargo)
Form 990: Mastering Its Unique Characteristics (GF)
Tax Practitioner Institute (Fargo/Web)
Tax Practitioner Institute (Mandan)
Annual Accounting and Attestation Update (Fargo)
DECember
1
5
6
7
8
Engagement Planning & Risk Assessment (Fargo)
Tax Update: Individuals and Sole Proprietors (GF)
Tax Update: Corps and Pass-Through Entities (GF)
The Best Individual Income Tax Update Course (Minot)
S Corp, Limited Liability, and Partnership (Minot)
Are you looking for CPE you can
take without leaving your desk?
We’ve got that too! We have partnered with many of
the quality vendors who provide our live classes and
conferences to bring you a wide variety of online options.
Check out our website for lots of new options!
www.ndcpas.org/webcpe
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Company
Address
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List the events you would like to attend
Title or Acronym
Date
Price
Materials
‰‰ $0 Electronic materials
(a link will be emailed five days prior to session)
‰‰ $25/course Printed Materials
(must be ordered 10 days in advance)
Please check all that apply
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‰‰ AICPA Member
‰‰ CPE Learners Permit
‰‰ Other Society (list)
‰‰ Special Needs? Please attach a description
To Register
+
Mail to NDCPAS
2701 S Columbia Rd Ste D
Grand Forks ND 58201
7
Register on line at
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'
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(877) 637-2727
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Select Payment Method:
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10
ndcpas.org
Pulling
TOGETHER
Inspired by your well-being
In North Dakota, BCBSND and your doctors are pulling together for you.
Through Blue Alliance, we’re changing the way we define success, in well child
visits, preventive care, and an overall renewed focus on keeping you well.
THIS IS HEALTH CARE— North
Dakota Style
BCBSND.com/BlueAlliance
Board of Accountancy
MEETING NOTES: July 25, 2016
OFFICERS. Mike Schmitz was selected as President.
Peter Hoistad will continue as Secretary.
FINANCIAL. Financial reserves are at 60% of expenses,
which is their target level. The financials were accepted,
and the Secretary reported on oversight activities. The
firm Overmoe Nelson will conduct the 2016 audit.
APPLICATIONS. Reinstatement was approved for Gregory Saylor. It had been noticed that a licensee was holding
out; she has agreed to stop that activity.
EDUCATION. Credits from an unaccredited college are
acceptable, if they’ve been accepted for transfer credit by an
accredited school.
VACATION LEAVE. The Board was agreeable with a
change in the vacation schedule at 20 years of service, and
Dec. 31 will be used as the “use or lose” date for excess accumulations.
DISCIPLINE REPORTING. The group was agreeable with
providing discipline information to the NASBA system, but
limited to 7 years of history, and not including such issues
as being relinquished for lack of payment, etc.
CPE REVIEW. CPE forms are each reviewed as they
come in. Staff audits a sample of forms, including some
of the “home state” exemption cases. Board members will
receive forms for their review.
NEXT MEETING: Nov. 11, Fargo, at 11:30 am, at the offices
of Eide Bailly.
RULES REVIEW. Various rule changes had been settled
by the rules task force. The Board agreed to make the annual licensure valid for 13 months. Accountants short on
CPE this year and last year will be notified that there will
be no available extension next year.
PERFORMANCE. The group provided input on the CEO’s
performance.
COLLEAGUES YOU CAN COUNT ON
COMPLAINTS. Various matters were addressed.
For the full minutes, see nd.gov/ndsba/news.htm
11
Classified Ads for
September 2016
North Dakota Practices for Sale: Southeast ND CPA
Practice -gross $141K; quality client base, tax (75%), accntng
(8%), audits/reviews (13%), other services (4%), quality
client base, motivated seller. Bismarck CPA Practice -gross
$643K, (59%) tax, (32%) accounting, (9%) payroll & reveiws,
experienced staff in place and owner flexible with regards to
transition. For more information call us at 800-397-0249.
View listing details and register for free email updates at www.
AccountingPracticeSales.com.
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,
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 call Trent Holmes with the
APS Holmes Group at 1-800-397-0249 or email [email protected].
Professional Staff
Clarke and Associates, P.C., a family friendly, local firm in
Williston is looking for a CPA or CPA candidate with 1-5 years
experience. Duties will include individual, corporate, nonprofit, and trust income tax preparation, write up work, payroll
preparation and reporting, and QuickBooks consulting. Please
forward your resume and cover letter to: Jeff Clarke, CPA, PO
Box 819, Williston ND 58802-0819
Accounting & Tax Associate
Britsch & Associates, PC located in Devils Lake, ND has a full
time opening for an accounting & tax associate. Bachelor’s or
Master’s degree in accounting or experience equivalent. CPA
is preferred but not necessary. Britsch & Associates, PC offers
a competitive salary and benefit package including health,
Simple IRA, paid vacation and holidays. Please send your resume to [email protected] or mail to Britsch & Associates, PC, PO Box 866, Devils Lake, ND 58301. If you would
like more information contact Katie at (701)662-8724.
Tax Practice for Sale
Future retirees: consider working only during the tax season
in the warm and welcoming environment of Boulder City (near
Las Vegas) Nevada. A $200,000 plus tax practice is for sale.
The vast majority of these established clients are local residents and businesses. Principals only Call (702) 965-3277.
The City of Williston is looking to fill a senior accounting
position with a CPA and/or past audit experience is preferred.
The position will be held open until filled. A very competitive
salary and benefit package is available. A complete application and resume should be sent to John Kautzman Williston
Auditor PO 1306 Williston, ND 58802 or emailed to johnk@
ci.williston.nd.us
12
20% 30% 50% 80%
OFF! OFF! OFF! OFF!
Selling on Your Own?
For Sale by Owner = Discount to Buyers.
Accounting Practice Sales is the largest facilitator in North
America for selling accounting and tax practices. Our
access to the greatest number of potential buyers provides
you the best opportunity of matching not only with the right
buyer but also obtaining the optimum price and terms.
Contact us today so we can sell your practice for what it is worth.
The Holmes Group
Trent Holmes
Toll Free: 800.397.0249
AccountingPracticeSales.com
[email protected]
Accountant
The Community Violence Intervention Center in Grand Forks
is currently seeking a detail oriented accountant to manage all
aspects of the financial operations of a complex $4 million budget. This position is supervised by the Director of Community
Investment. Qualifications include: Must be insightful, highly
professional, and able to manage multiple financial projects
simultaneously. CPA license required. Experience with QuickBooks required, advanced Microsoft Excel experience required,
5+ years experience preferred. Closing date is September 9. For
more details see ndcpas.org/careerservices
Audit Professionals
Widmer Roel has full-time openings for an Audit Senior/Supervisor and an Audit Associate in our Fargo office. Senior/Supervisor position requires a CPA certificate, bachelor’s degree
in accounting and 3+ years of experience, preferably in public
accounting. Associate position requires a CPA certificate or
working towards being certified and 1+years of experience. We
offer a competitive compensation package, as well as medical,
dental, disability and life insurance, 401-k plan, flexible spending accounts, and summer hours. Salary is dependent upon
experience. To apply, go to www.widmerroelcpa.com/careers.
ndcpas.org
Back to school
time is 529 time!
College SAVE: Picture the Future
Encourage clients to sa
ve for
the future with College
SAVE.
The tax-advantaged, flexible way for your clients
to invest today in tomorrow’s dreams.
Visit collegesave4u.com/CPA
or call 1.866.SAVE.529.
* Rollovers from another state’s 592 plan are not eligible for the state income tax deduction.
For more information about North Dakota’s College SAVE Plan (College SAVE), call
1-866-SAVE-529 (1-866-728-3529) or visit www.collegesaves4u.com to obtain a Plan Disclosure
Statement. Investment objectives, risks, charges, expenses, and other important information
are included in the Plan Disclosure Statement; read and consider it carefully before investing.
Ascensus Broker Dealer Services, Inc. (ABD) is Distributor of the Plan.
The College SAVE Plan (College SAVE) is a 529 plan established by the State of North Dakota. Bank of North Dakota
(Bank) acts as trustee of College SAVE Trust, a North Dakota Trust, and is responsible for administering College
SAVE Trust and College SAVE. ABD, the Plan Manager, and its affiliates, have overall responsibility for the day-to-day
operations of College SAVE, including recordkeeping and marketing. The Vanguard Group, Inc. (Vanguard) provides
underlying investments for the Plan. College SAVE’s Portfolios, although they invest in mutual funds, are not mutual
funds. Units of the Portfolios are municipal securities and the value of units will vary with market conditions.
Investment returns are not guaranteed, and you could lose money by investing in College SAVE. Participants assume
all investment risks, including the potential for loss of principal, as well as responsibility for any federal and state
UIIIND MKT8934C 0816
tax consequences.
COLLEAGUES YOU CAN COUNT ON
13
News from the IRS
New Phishing Scheme Mimics Software Providers;
Targets Tax Professionals
The IRS is alerting tax professionals to an emerging phishing
email scam that pretends to be from tax software providers and
tries to trick recipients into clicking on a bogus link.
The email scheme is the latest in a series of attempts by fraudsters
to use the IRS or other tax issues as a cover to trick people into giving up sensitive information such as passwords, Soc Security numbers or credit card numbers or to make unnecessary payments.
In the new scheme identified as part of the IRS Security Summit process, tax professionals are receiving emails pretending to
be from tax software companies. The email scheme requests the
recipient to download and install an important software update via
a link included in the e-mail.
Once recipients click on the embedded link, they are directed to
a website prompting them to download a file appearing to be an
update of their software package. The file has a naming convention that uses the actual name of their software followed by an
“.exe extension.”
Upon completion, tax professionals believe they have downloaded a software update when in fact they have loaded a program
designed to track the tax professional’s key strokes, which is a
common tactic used by cyber thieves to steal login information,
passwords and other sensitive data.
New Federal Tax Law May Affect Some Refunds Filed
in Early 2017
committee volunteers
Committees are forming! Our committee groups work
on various aspects of the profession – from planning
education to finding member services. Some of the work
groups meet by phone most of the time. Simply contact
the Society office with your preference below.
•
•
•
•
•
•
•
•
•
•
Convention (Grand Forks) - Plan and manage the
convention
CPE - Select CPE programs
Membership - Recommend award winners and
new services
Members in Business and Industry - Management Conference planning, newsletter items
Peer Review - Evaluate and accept Peer Review
documents. Call for Requirements.
Ethics - Respond to complaints and proposed ethics changes.
Public Relations - Work to enhance the CPA image, add to public financial literacy and encourage
individuals to enter the profession
Taxation - Liaison with tax entities, inform
Young Professionals - Help ensure the Society is
relevant, welcoming and valuable to new CPAs
Small Firms - plan events/sessions for this group.
For more details and a list of other opportunities, go to
ndcpas.org/volunteer
The IRS has announced initial plans for processing tax returns
involving the Earned Income Tax Credit and Additional Child Tax
Credit during the opening weeks of the 2017 filing season. The IRS
is sharing the information now to help the tax community prepare
for the 2017 season, and plans are being made for a wider communication effort this summer and fall to alert taxpayers about the
changes that will affect some early filers.
This action is driven by the Protecting Americans from Tax Hikes
Act of 2015 (PATH Act) that was enacted Dec. 18, 2015, and made
several changes to the tax law to benefit taxpayers and their families. Section 201 of this new law mandates that no credit or refund
for an overpayment for a taxable year shall be made to a taxpayer
before Feb. 15 if the taxpayer claimed the Earned Income Tax
Credit or Additional Child Tax Credit on the return.
This change begins Jan. 1, 2017, and may affect some returns filed
early in 2017. Additional information is listed below.
• To comply with the law, the IRS will hold the refunds on EITC
and ACTC-related returns until Feb. 15.
• This allows time to help prevent revenue lost due to identity
theft/refund fraud re to fabricated wages and withholdings.
• The IRS will hold the entire refund. Under the new law, the
IRS cannot release the part of the refund that is not associated
with the EITC and ACTC.
• Taxpayers should file as they normally do, and tax return preparers should also submit returns as they normally do.
• The IRS will begin accepting/processing tax returns once the
filing season begins, as we do every year. That will not change.
• The IRS still expects to issue most refunds in less than 21
days, though IRS will hold refunds for EITC and ACTC-related
tax returns filed early until Feb. 15 then begin issuing them.
14
ndcpas.org
Ethics Corner
The Case of Lorraine Inspain
Staying Mainly on the Plain
By Charles Selcer, CPA, MBA
Lorraine Inspain CPA has a close
working relationship with a registered
investment advisor named Clifford
Hanger with the Bank of Germany und
Switzerland (BOGUS). Lorraine and Cliff are thinking of
formalizing a referral fee arrangement between the two
practitioners whereby Lorraine would receive a fee for
clients referred to Cliff.
Q. How Would such an arrangement effect Lorraine’s
relationship with her clients?
A. When she makes the referral Lorraine must inform
the client that the referral fee arrangement exists
(See 1.520.050 of the code). At its July meeting the
Professional Ethics Executive Committee considered
a revision to the code that would require that this
disclosure be made in writing that would apply to
commission or referral fee arrangements entered on
or after January 31, 2017. This matter was exposed
previously and comments were reviewed and discussed
at the July meeting. The new interpretation will be
published soon.
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Banking products are provided by Bank of America, N.A., and affiliated banks, members
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The Bull Symbol, Merrill Lynch and Life’s better when we’re connected are trademarks
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ARXQWET7 | AD-12-14-0160 | 471027PM-0614 | 01/2015
COLLEAGUES YOU CAN COUNT ON
15
Dakota CPA is published bimonthly, by the North
Dakota CPA Society.
DIRECTORS
Tracee Buethner, President
Marci Schorsch, President-elect
Clarence Sitter, Secretary
Steve Britsch
Dianna Kindseth
Dave Glennon
Terri Clark
Lyndsey Roemmich
Michelle Schumacher
Robert Dosch
Brittany Dunn
John Mongeon, Past President
3 Year AICPA Council Member, Patrick Kautzman
Jim Abbott, Executive Director
Sherre Sattler, CPE and Communications Director
Mandy Harlow, Licensing/Peer Review Coordinator
Connie Holte, Administrative Assistant
Aja Steinfeldt, Bookkeeper
North Dakota CPA Society
2701 South Columbia Road, Ste D
Grand Forks, ND 58201-6029
Toll Free: 877-637-2727
Local: 701-775-7100
Fax: 701-775-7430
Email: [email protected]
Ste D
PRSRT STD
U.S. Postage Paid
Fargo, ND
Permit #1159