MeMbership issue - Alabama Society of CPAs

Transcription

ALABAMA CPA MAGAZINE I MAY 2012
Membership Issue
Marlene McCain, Ka
ren Moore and Jean
nine Birmingham at
the 2011 Women’s
Summit
Educational Foundation Board of Trust
ees
Charlie Hickman and UAH students
2012 Montgomery Tax Ho
tline
PANGEATWO
Warren Averett’s winning team at the 2011
Charity Golf Tournament
Young CPA Board of Directors
The Alabama CPA
MAGAZINE
Alabama Society of
Certified Public Accountants
P.O. Box 242987
Montgomery, Alabama 36124-2987
1-800-227-1711
334-834-7650
www.ascpa.org
Officers
John P. Shank, Chair
Steven A. Shelton, Chair-Elect
Renee B. Hubbard, Vice-Chair
Don McCleod, Secretary-Treasurer
E. Lamar Reeves, Past Chair
Board of Directors
Martin R. Abroms
Robert D. Bankston, Jr.
Roger F. Bryant
James R. L. Carroll
Allison D. Edge
Mark E. Hieronymus
James Robert Hines
Matthew A. Lursen
Message from the Chair...
Greetings,
“Membership has its privileges.” Remember that old slogan? Hopefully you
feel that way about the Alabama Society of Certified Public Accountants. Hopefully
you see the “privileges” and the benefits that you get by being a member. Quality
low cost CPE; Affinity Programs; representation in Montgomery and in Washington
D.C.; camaraderie through our chapters with other CPAs in your area, continued engagement of young CPAs; public service opportunities; recruitment of high
school and college students to keep the pipeline going for new CPAs; business and career referrals;
and, of course, the Chair’s letter in the CPA magazine, to name only a few.
Please engage with, and become active in, the ASCPA and encourage others in your place of
employment to do likewise. That can take many forms: from being on the board or a task force, to
simply letting your thoughts and issues be known to someone on the board. The ASCPA exists to
serve us. If it is not doing that, then let’s just shut it down and save the future Chairs from having to
write this message!
Of course, that statement is tongue-in-cheek and the ASCPA does a great job of serving us. But
you always have to guard against complacency in any organization. A new board is coming along
with new officers and new ideas. But please, share your suggestions so that we can continue to
effectively serve the needs of all CPAs in the state.
Well, this is the message that all Chairs look forward to: the final one. I think I effectively have
embarrassed or referred to all in my family (although I am pretty sure I never let my wife see the one
in which I referred to her) so my mission here is complete. I do thank my family for their constant love
and support, but especially this year, while traveling more than I am used to.
Thanks to Jeannine and all the staff at the ASCPA. Every Chair says it, so it may sound trite, but
we have a great group at the ASCPA who do more for us, with less staff and fewer dollars, than most
other state societies.
I enjoyed meeting many of you while traveling the state. I have gotten to eat all major buffet food
groups and never got a speeding ticket (even while following Jeannine “the Rocket” Birmingham at
80 mph in the blinding rain to Florence). I think that is a good year.
As always, we are here to serve, so let us know what we can do for you. Steve Shelton, batter up!
Darci R. Odom
Amanda N. Paul
Gerald G. Pentecost, Jr.
Erica A. Russell
Ronald W. Stokes
J. David Brown, Young CPA
Elizabeth A. Williford, Young CPA
AICPA Council Members
William H. Carr
Stephen L. Moore
John P. Shank
Jimmy L. Williamson
Past Chair, AICPA
The Alabama CPA Magazine is published by
Alabama Society of Certified Public Accountants
as a membership service to Society members.
Views and opinions appearing in this publication
are not necessarily endorsed by the ASCPA. The
deadline for submitting materials for publication
is the first of the month preceding issue date.
Jeannine P. Birmingham, CPA, CAE, CGMA
President and CEO
GR WTH
It’s what CGMA stands for.
A new designation representing accomplished professionals that
drive and deliver business success, worldwide.
Find out more at cgma.org
Copyright © 2012 American Institute of CPAs. All rights reserved.
Elizabeth L. Spurgeon
Diane L. Christy, Editor
2
The Alabama CPA MAGAZINE
MEMBERSMEMBERSMEMBERSMEMBERSMEMBERS
Keeping it in
the Family
Kellie Singleton, Franklin County Times
I
f it makes a father proud to see his child follow in his footsteps, Russellville accountant
Glen Strickland was a proud man in 1981
when his daughter, Donna Barksdale, also became a certified public accountant.
This December, Barksdale herself experienced that feeling when HER daughter, Allison, also became a CPA.
Strickland got his start in accounting in
1960 after graduating with a double major in
accounting and math from the University of
North Alabama.
“After I graduated from UNA I went to work
for a Birmingham accounting firm. I received
my CPA certification in November of 1963 and
moved back home to open my own office on
November 1, 1964,” he said.
With the opening of that office he marked a
milestone – becoming the first CPA in Franklin
County. Strickland’s business grew and so did
his family. Pretty soon, Barksdale was working alongside her father in the family business
by helping out in the office. When she was
graduated from high school she set out for
UNA, just like her dad, and earned her accounting degree in 1981.
When Barksdale received her CPA certification she joined the business which became
Strickland and Barksdale, CPAs. Barksdale
was a trailblazer, too, as the first woman CPA
in Franklin County. They also formed what
may have been the first father-daughter CPA
partnership in Alabama.
“I loved coming back to work with my dad.
I liked the personal contact and getting to
know clients one-on-one,” Barksdale said.
Allison Barksdale began working at the firm
while in high school, just like her mom. She
initially thought engineering would be her chosen career and had an opportunity to travel
to London for a partnership between Auburn
University and the University of Plymouth. The
students’ project was an automatic tire inflation system.
“There were students who worked directly
on engineering specifications, but I ended up
running the numbers for the business end
of things. I realized that engineering wasn’t
where my heart really was and that accounting would be better for me.”
Allison was graduated in 2010 and completed her masters of accounting at Auburn
in December 2011. She works for KPMG in
Birmingham in their federal tax department.
“This is a big firm, a global firm, and very
different from a small town practice. We work
almost exclusively with corporations and what
I do is more concentrated than the variety that
my granddaddy and mom experience.”
Her grandfather offered, “I think being exposed to an accounting office really prepared
Allison for the work and the pressures at certain times of year. It takes a special gift to do
this kind of work and I think she has it.”
Strickland and Barksdale, CPAs includes
Strickland’s wife Barbara and another daughter, Cynthia Fennel. Grandson Will is currently
a junior in the accounting program at Auburn.
“When they talk about family businesses,
this really is a family business,” Strickland concluded.
_______
This article was adapted from one which
appeared in the January 4, 2012 edition of the
Franklin County Times and is used with their
permission.
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3
Meet the Candidates
A
t the Annual Meeting’s luncheon,
ASCPA members will elect officers
for the Board of Directors and select
the nominating committee for 2012/13.
Here is the slate of nominees.
CHAIR
Steve Shelton is president of
Way, Ray, Shelton & Co., P.C.,
where he specializes in accounting and auditing. He has
concentrated in accounting in
the newspaper industry for 25
years. Steve is a frequent speaker at newspaper industry programs and consults with
newspaper owners and CFO’s on a variety
of subjects. He has experience with mergers,
acquisitions, equity and debt financing and
accounting for the day to day activities of the
newspaper industry.
Steve is a graduate of The University of Alabama with both an undergraduate and master’s
degree. He is also a past secretary/treasurer,
vice president and president of the Tuscaloosa
Chapter of the Alabama Society of CPAs.
CHAIR-ELECT
Renee Hubbard is a tax consultant. She has provided tax
planning and compliance services to both individuals and
closely-held small businesses
at Jackson Thornton’s Montgomery office since 1985.
She now serves as chairperson of the Alabama Society of Certified Public Accountants
Federal Taxation Committee after chairing the
State Taxation Committee for several years.
Hubbard is a graduate of Auburn University.
VICE-CHAIR
Don McCleod is a native
of Durham, North Carolina. He received his undergraduate accounting degree
from North Carolina Central
University and his MBA from
the University of Illinois at Urbana-Champaign. Mr. McCleod brings more
than a decade of experience in corporate,
entrepreneurship, small business, non-profit,
auditing, accounting and consulting to his
firm, Don McCleod, CPA, in Dothan. Don is
an active member of the National Association
of Black Accountants, as well as the National
Black MBA Association. Mr. McCleod serves
as a board member of the Southeast Regional
Planning and Development Commission, as a
member of the AICPA Minority Initiative Com4
mittee and is an AICPA at-large Council Member. Mr. McCleod is the immediate past chair
of the Dothan Community Development Advisory Board. He was a member of the Young
CPA Board and served as its president. McCleod was awarded the Public Service Award
of the ASCPA following his participation in the
Gulf Coast Service Project.
SECRETARYTREASURER
Dr. Lowell Broom currently
serves as chair of the Department of Accounting and Management Information Systems
at Samford University. Prior
to joining Samford in 2008, Broom was on
the faculty at UAB and served terms as chair
of the accounting program and as associate dean of the school of business. Prior to
a career in higher education, he was with a
large international accounting firm. Broom has
held every office in the Birmingham Chapter
of the ASCPA, served on the ASCPA council
1995 - 2002, including terms as an officer. He
has received both the Society’s Outstanding
Discussion Leader Award (for CPE instruction)
and also the Outstanding Accounting Educator of the Year Award. Currently, he serves as
a member of the board of trustees for the ASCPA Educational Foundation.
NOMINATING COMMITTEE
(Three will be chosen)
Aaron Waller is a partner
with Machen McChesny &
Chastain in Auburn, where he
has been since 1998. He is
an Auburn University graduate. His principal areas of
practice are accounting and auditing for governmental, non-profit and manufacturing entities. He assists at the firm level with staff training and audit scheduling. He has been very
active in the East Alabama chapter, having
held all officer positions. He served two years
on the Young CPA Board and two years on the
ASCPA Board of Directors.
Gregory Carnes is Raburn
Eminent Scholar of Accounting at the University of North
Alabama. His primary teaching interests are in Partnership
Taxation and Taxation of Compensation and Benefits. He currently
serves as Chair of the Education Committee
of the ASCPA and as President of the North
Alabama ASCPA chapter. Dr. Carnes previ-
ously served as chair of the Department of Accountancy at Northern Illinois University and
Dean of the College of Business at Lipscomb
University. Dr. Carnes has published approximately 30 articles in professional journals. He
is a contributing author on Federal Taxation
and Corporate, Partnership, and Estate & Gift
Taxation (Thomson Publishing), popular textbooks used in undergraduate and graduate
taxation courses. He also authors material for
CPA Excel, one of the nation’s leading CPA
Review courses.
Michael Kassouf is a manager at Kassouf & Co. He
joined the firm following his
graduation from the masters
of professional accounting
degree at the University of
Texas in Austin. His undergraduate degree is from the University of Alabama. Kassouf has served on the Young CPA
board of directors, was chair of the Young
CPAs charity golf tournament in 2008, was
the Young CPA representative on the ASCPA
board of directors, and attended the AICPA’s
first Leadership Academy.
Michael Baker is managing partner of Dent, Baker
& Company. He joined the
firm in 1989 and became a
partner in 1997. His practice is concentrated in the
area of taxation and general
business consulting. He heads the firm's
international practice assisting American
companies seeking to conduct business
abroad and foreign companies operating
in the U.S. and holds the certified financial
planner (CFP) designation. Baker chairs
the UAB accounting and finance advisory
board and the Brock School of Business
dean’s advisory board at Samford. Baker
received a degree in mechanical engineering from Auburn University and an accounting equivalency from the University of Alabama at Birmingham. He has served on the
ASCPA board of directors.
Justin Clark is a member of
Warren Averett Wilson Price
Division. He specializes in accounting and assurance services for a wide range of industries, including real estate,
manufacturing and healthcare.
He has more than 10 years of public accountContinued on page 19
Everyone’s talking about it....
Great
location
Choice
of
sessions
Learning
with my
peers
Interesting
presentations
Best
networking
opportunity
Quality
speakers
Great
value!
Love seeing
old friends
and meeting
new ones
Electronic
materials
are great!
Very
organized
Great
value!
Young CPA
session is
tailored
to me
Networking
with
Choosing
peers
tomorrow’s
leaders
Great
location
Seeing
award
winners
Exhibits
are
worthwhile
Great
value!
Alabama Society of CPAs’ Annual Meeting
June 7, 2012 • Cahaba Grand Conference Center, Birmingham
T
here’s always a lot of talk revolving
around the Alabama Society’s Annual
Meeting. “Who will attend?” “Who are
the speakers?” “What are the vendors this
year?” And the all-important, “Who will win
the coolest door prize?”
You can’t learn without being fueled up,
just like your mother taught you. Arrive as
early as 7:00 am and start the day right at the
President’s Breakfast.
The morning will begin with breakout sessions – a choice between James D. Martin’s
Accounting and Auditing Update (Session
A) and three separate topics (Session B) from
associates at Bradley Arant Boult Cummings:
Tax Planning for the High Net Worth Individual with Craig M. Stephens, COD Tax
Planning with Donald E. Johnson, and Hot S
Corporation Topics with Bradley J. Sklar.
The Annual Business Meeting at the
noon luncheon will offer a keynote address
from AICPA Chair Greg Anton. Anton has
been a member of the AICPA Board of Directors and governing Council for seven years.
He is a founding partner of Anton Collins
Mitchell LLP in Denver. During his career he
has provided accounting and auditing services
to private, public and multinational businesses
in many industries and consulted on debt and
equity offerings in the United States and the
United Kingdom. He was chair of the Colorado Society of CPAs 2004/05 and is a graduate
of the University of Northern Colorado.
During the luncheon awards will be pre-
The Alabama
Alabama CPA
CPA MAGAZINE
MAGAZINE
The
sented to honor ASCPA members and officers of the board of directors will be elected. There will be a special presentation
to two teams of students from Hoover High
School’s Finance Academy. Led by Madge
Gregg, director of the academy, these talented
students won the top two places in the AICPA’s Start Here Go Places Project Innovation national competition. Each team of two
students shared a $3000 scholarship and the
school received a $3000 grant for each winning
team. This is pretty impressive! Please join in
congratulating these future CPAs.
After lunch, Dr. Hubert D. Glover will discuss the latest on adoption of International
Financial Reporting Standards (IFRS) during
the IFRS and Private Company Standards
Update. Or you can visit the technology session with Laura Rogers of Sharepoint 911 and
Mark Carter of Mark Carter & Associates (Session D). Rogers has the inside track on Tech-
nology You Should Know, Technology You
Can Use, while Carter will cover The Benefits
of Virtualization, direct from the AICPA IT task
force. The Young CPA session will give
young and emerging professionals advice on
investments. Discussion leader is John Ray of
Merrill Lynch.
Gold Sponsor for the 93rd Annual
Meeting is Southeastern Financial Group/
The Guardian. ITAC Solutions, UPS and
US Teks are Silver Sponsors. Make a point
of stopping by the trade show booths and
see what’s new in payroll, staffing, technical
publications and more. The Annual Meeting is
open to members of the Alabama Society only.
Go to the ASCPA website to register,
www.ascpa.org. The standard fee is
$185. An early bird discount of $25
expires May 28.
Don’t miss THE event on the ASCPA
calendar – the 93rd Annual Meeting.
You’re cuckoo if you don’t
sign up as an exhibitor
for the 93rd Annual
Meeting of the ASCPA.
Contact Communications
Director Diane Christy
for information:
[email protected] or
334.386.5752.
5
5
MEMBERSMEMBERSMEMBERSM
Let’s Hear it From the
Student (Member) Section!
T
uskegee University’s ASCPA Educational
Foundation scholarship recipient David
Harrison stopped by the Alabama Society office the other day. He was
coming home to Montgomery for the Easter
weekend and decided to
pick up a box of goodies for a campus financial literacy project at the
same time. As president
of Tuskegee’s National
Association of Black Accountants (NABA) chapter and an ASCPA Campus Ambassador, he is organizer of the April 16
event.
Harrison is graduating on May 12 and will
take his leadership skills into a promising future.
“I’ve accepted a position with Duke Energy in
Charlotte, North Carolina. It was a tough choice
between public accounting and corporate accounting. I was really proud to receive an offer
from KPMG. But, ultimately, it was the chance to
have support for graduate school and the CPA
exam that swayed me. I’ll begin attending Wake
Forest University this fall and plan to sit for the
exam as soon as I’m eligible.”
Harrison was graduated from Robert E. Lee
High School in Montgomery and had an academic achievement scholarship for college. He
wavered, trying to decide among Jacksonville
State, Troy and Tuskegee.
“It really came down to the heritage and history of Tuskegee. It is among the elite of historically black colleges and universities (HBCUs)
and I really wanted to be a part of that.”
He embraced the wide spectrum of college
life, including becoming a member of the Golden
Tigers Marching Band. He’s played trumpet
since seventh grade and is working on adding
keyboards to his repertoire.
“There is something about the way music
commands your attention. Making music is a
team effort, and working towards a common
goal is a skill I will definitely take to Duke Energy.”
Harrison will be a financial analyst in Duke’s
Accounting Development Program. He will rotate
among four different departments and learn all aspects of accounting within the utility.
“During my internship with Duke last summer I worked in wholesale corporate support. I
got to spend time on the selling floor, learning
how energy is treated like corn or soybeans, as
a commodity. It was thrilling and forced me to
view energy in an entirely different way.”
Congratulations to David Harrison!
6
H
Jeff Hilyer of Opelika Wears a Lot of Hats
His Saturday gear is pretty important.
e’s a CPA, a tax lawyer and, wait for it………a
college football referee. On thirteen fall Saturdays in 2011 you’d find Jeff Hilyer wearing a white
hat and microphone on the field during Sun Belt
and Southeastern Conference games. December
31, 2011 he was part of the officiating squad for
the Kraft Fight Hunger Bowl in San Francisco between the UCLA Bruins and the Fighting Illini of the
University of Illinois. As you can see in the photo,
they’re using a special (faux) Oreo cookie for the
coin toss to start the game!
Jeff Hilyer grew up in Opelika loving football.
He learned early on that he simply didn’t have the
talent and skills needed to play the game. But he
was determined to do something to stay involved
in the sport and, as his life evolved, found a way
to do that.
First, Hilyer needed a day job. When he took
Elementary Accounting I at Southern Union Junior
College (now Southern Union Community College), he felt immediately at home.
“Now, don’t think I never had to study or anything because I definitely did. But accounting always made sense to me; it was logical and I liked
that”, he offered.
He finished at Southern Union, went on to Auburn University, graduating in 1983. Meanwhile,
he started refereeing high school football and adult
slow pitch softball. Hilyer joined a local firm, led
by Ray Henderson, and has remained there all
29 years of his career. He became a partner and
eventually took over the firm on Henderson’s retirement in 1997. In 1996 Hilyer completed a law
degree at the Jones School of Law in Montgomery. In 1999 he went to the University of Alabama
and left with a LLM in taxation. When he started
law school (the first time) he didn’t think he could
keep up with a practice, law school AND refereeing two sports (really?). So he, reluctantly, decided
to focus on football alone.
At Hilyer & Associates, he does what any sole
proprietor does; works with individuals and smallto-medium businesses on payroll, write-ups, reviews, audits, consulting, tax planning and estate
planning work.
“For a long time I was sending clients down
the street to see a lawyer for some of those details
that I was not skilled enough or, frankly, qualified
enough to handle. I kind of got tired of referring
these clients and thought I could give them a wider
range of services if I had a law degree.”
And his commitment to refereeing is just as
intense. He attends summer camps each year
where he is assessed on his ability to keep up with
the young and very fit men on the field.
“They give us a distance to run in a certain
amount of time. While I don’t run during tax season, I do try to get out there 3-4 times a week the
rest of the year. Otherwise, there would not be a
chance for me to make my time.”
Busy season for a referee starts each Friday
morning when he leaves for his assigned game,
returning on Sunday afternoon. The bowl game in
San Francisco was the furthest Hilyer’s had to travel.
“The bowl committee took good care of us,
with our travel and expenses covered plus a game
fee. I took my wife Cherry with me and afterwards
we went to the California wine country. We really
fell in love with it and plan to go back.”
Hilyer thinks that accounting and football are
similar in that they both have rules which have to
be followed; so his skill sets are not that far apart.
But he has strong opinions about when and how
you enforce those rules, at least for football.
“You referee a junior high school game differently than a college game. For one thing, there’s a
different philosophy for each. If a junior high player
makes a mistake and lines up in the neutral zone,
I probably wouldn’t call it. But I’d make a point of
telling him where he made a mistake. There’s no
excuse for a college player to make that error and
I’d flag him. Conversely, if things get a little heated, I will caution the junior player immediately and
give the college player more latitude. The younger
player needs to learn self-discipline early on and
we officials can give him that guidance.”
Hilyer spent 7 years in the Gulf South Conference, Division II, 3 years in the Ohio Valley Conference, Division IAA, and has been in the Sun Belt
Conference for four years, Division IA. He works
part-time for the SEC, as his schedule permits.
There is a pool of about 60 officials in the Sun Belt
and 70 in the SEC, who rotate among the games.
“Those 7 guys on the officiating team are the
only ones in the stadium who don’t care which
team wins. I pride myself on staying calm no matter what happens on the field. But I’ve learned
from experience to make sure my microphone is
off when using colorful language to make a point
to a player! It’s been a great run and I figure I’ve
got another ten years or so. My first grandchild is 8
months old and on fall Saturdays in the future I want
to show her the trees turning colors at Lake Martin.”
MEMBERSMEMBERSMEMBERS
“I’m going to be the first woman mayor of Guntersville”
Leigh Dollar is on the road to achieving a life-long goal.
I
t was sort of inevitable. She was born while her
dad was mayor and grew up while he served as
city attorney for a number of years. The Guntersville city elections in August will decide whether
Leigh Dollar makes it to city hall, fulfilling the
promise she made to herself as a child.
Dollar attended the University of Alabama,
with the idea of eventually following her father
into law. She took a law course – hated it – and
took an accounting course, which she loved.
Her family had a good friend who was a CPA so
Dollar felt comfortable about choosing accounting as a career. She completed her degree and
joined McGriff, Dowdy & Associates in Albertville
(now MDA Professional Group). She worked
with them for four years before deciding to open
her own practice in Guntersville.
“One of the other guys from the office came
with me and so we took the plunge together.”
Dollar and Watson, CPAs is now 13 years old and
has grown through a combination of knowing virtually everyone in town and savvy acquisitions.
“One of the CPAs in town retired and we
bought his practice, and another passed away
and we took on his practice, too. For some people it might be intimidating to start a business, but
my parents and grandparents had their own successful businesses and it seemed natural to me.”
J
Cooper’s Success
Story Offers Good
Examples
David Moore, Arab Tribune
ohn Cooper, Marshall County native and director of the Alabama Department of Transportation, told a story on himself that serves as a good
example for young and old alike.
He was meeting with the county commission
in Chairman James Hutcheson’s office [January 9]
to hear requests for discretionary funds for proposed road projects. Amiable and comfortably at
home, Cooper shared this story before the meeting broke up.
It was 1965, his senior year at Marshall County
High School, and he’d given little thought to his
Dollar has office space a floor above her father,
making it handy to refer legal business downstairs.
She and partner Roger Watson provide the usual
services of a small firm, with Dollar especially keen
on the governmental and non-profit work they do.
Because of her father’s involvement, Dollar has
always been interested in local politics. When the
current mayor announced that he would not run
for another four-year term, she decided that the
door was open for her to step through. She is on
the ballot unopposed, at least at this point, with
qualifying open until July 17.
“Is there ever a ‘right time’ to do anything? I
think if we keep waiting until conditions are perfect
we’d never move ahead. Is my life able to take
on the challenge of being a part-time mayor and
full-time CPA? We’ll find out. I’ve made some
plans to adjust as I settle into the job; that is, if I’m
elected on August 28.”
City Hall is only 2 blocks away from the office
and Dollar thinks that technology will be her best
friend in allowing her to discharge her city duties
alongside working in the practice.
“Guntersville has wonderful, capable department heads who actually run things. As mayor, I
will be a manager who makes sure that everything
keeps humming along as it should.”
Dollar’s three sons, ages 16, 13 and 7, will
watch their mom keep those plates spinning successfully. But they won’t see a sharp departure
from how she’s led her life to this point. Husband
Shirl is the principal at Guntersville Middle School
and his support for all her endeavors is solid.
“Anytime someone needs a volunteer for a
committee, or the PTO, I guess there’s a big sign
on my forehead. I’ve done a little bit of everything, including serving as chair of the Guntersville Chamber of Commerce in 2010. Of course I
wasn’t really able to be on non-profit boards since
we do so many of their audits. I’ve been involved
as much as possible and have tried to instill that
commitment to public service in my boys, too. We
have a great life.”
She believes that because the CPA designation is held in such high esteem, her role as mayor
will build on that credibility.
“We’re truly the trusted advisors in our communities, no matter how big or small. People look
up to CPAs to provide professional, independent
financial expertise. It’s very humbling.”
Mayor Dollar – it has a nice ring to it.
future, which did not sit well with Principal Ernest
Van “Banty” Newman. Cooper was coming out of
class one day when Newman collared him – literally.
“He had me by both collars, up against the
wall,” Cooper said.
“Today’s the day,” Newman said in his face.
“Day for what,” a surprised Cooper must have
sputtered.
The day, his principal informed him, that Cooper
would decide a course of action for his life.
The first thing that popped into Cooper’s mind
was visiting the Alverson-Draughon booth at the
school’s recent career day. He remembered the
business school offered “accounting”, presumably
the first course it listed alphabetically.
“I’ve been thinking about accounting,” Cooper
said, neglecting to mention the brief time frame in
which that thinking occurred.
Newman let him go and walked off to consider
the answer. A few days later he informed Cooper
that he has talked to Chalmers Wade Hyatt, the
only CPA in town at the time. Cooper was to report
to Hyatt’s office on the third floor of the old bank
building to discuss accounting.
Cooper, who’d done his share of picking cotton – and weighing it, which he hated even more
– was impressed to find himself in a heated office.
During a generous hour and a half discussion, he
noticed the air conditioning unit in the window and
how clean and comfortable Hyatt was. And when
he revealed that he earned $14,000 a year – more
than Cooper’s entire household earned at three jobs
combined – his future was decided.
Cooper had a 20 year career with Arthur Young
& Co. in Birmingham and as managing partner with
Coopers and Lybrand both in Birmingham and in
Knoxville. He then went to Adtran in Huntsville as
their CFO and senior vice president, before becoming CEO, and later chairman of the board, at Avocent Corporation. He retired in 2008.
[In February 2011] Cooper emerged from retirement to accept Governor Robert Bentley’s appointment as transportation director.
No doubt his own drive and smarts played a big
part in Cooper’s successful career, and his determination would be a good example to many young
people. But at that moment he credited an educator who truly cared – even if his methods were a bit
unorthodox by today’s standards – and a busy professional who devoted a chunk of time to a student
one afternoon.
This article originally appeared as an editorial in
the January 11, 2012 edition of the Arab Tribune
and is reprinted with their permission.
7
We Welcome NEW members
Mark A. Abernathy,CPA
Purnima Agrawal,CPA
Joshua P. Alexander
Taylar M. Allen
Desiree Anderson
Jasmyn Anthony
Emmanuel T. Antwine
Alyssa C. Ashley
Kristian G. Atchison
Kay S. Bailey
Denard J. Barker
William G. Barksdale
Mitchell A. Beard
Jennifer A. Beck
J G. Bell,CPA
Lynne I. Bennett
Scott T. Benson
Osten Berry
Michael A. Bird II
Nicholas T. Boardman
Candice Bond
Sara H. Boohaker,CPA
Richard E. Botts,CPA
Katherine L. Bowen
Robert M. Bragg,CPA
Tracy M. Brock
Breauna B. Brown
Karen Brown
Patricia A. Brown
Kristi S. Browning
Amber Burnett
Brittany Byrd
Philip Calagaz,CPA
John J. Callaghan Jr
Sarah K. Cameron,CPA
Courtney Campbell
Heath A. Carter,CPA
Chasity Chadwick,CPA
Paul S. Chernausek,CPA
Nicholas R. Chisenall
Ashley S. Clark
Grace Cochran
Elizabeth A. Collins,CPA
Alli E. Colquett
William J. Connolly IV
Mariah R. Cook
Tyler V. Cooper,CPA
Sheree H. Cox
Dana C. Crim,CPA
Leland P. Cummings,CPA
Edward C. Cureton
Lindsey Cuzzort
Breanna D. Daniel
David P. Daniels
Justin T. Davenport
Ian E. Davey,CPA
Mary E. Davis
Nancy G. Davis
Sarah Davis
Tyler A. Davis
Sherri L. Deighton,CPA
Matthew Devaney
Deborah A. Dick
Kenyata P. Dukes
Thomas G. Dye
Katherine R. Eagan
Chukwuemeka S. Ehie
Shevetta N. Elder
Tiffany L. Ergle,CPA
Patricia K. Erskine
Ashley R. Eubanks
Amanda B. Everette
John Flaniken
Fallon Foti
Talmadge F. Fulmer III
Helen G. Gabre Ph.D.,CPA
Kevin L. Gannaway,CPA
Lisa R. Gels
Antwan L. Gibbs
Athena L. Gibson
Casey K. Gipson
Maegan B. Gladden
Laniesha M. Goggans
Yuan Gong
Laurel A. Gonzalez
Damon H. Green
Isaiah T. Gresham
Marie D. Griffith
Grant R. Haines,CPA
Summer Hall
William T. Hall,CPA
Thomas G. Hallin,CPA
Rebecca E. Hamm,CPA
Whitney Hammons
Jennifer L. Hand,CPA
Taylor D. Hardaway
Devin L. Harker
Kathy B. Harrell,CPA
Cornelius B. Harris,CPA
Stephanie M. Harris
Brandy L. Hatfield
Anna J. Hayes
Amy E. Hebert
Emily A. Henderson
Claude F. Hendrickson IV
Marshall L. Henson
Bancroft B. Hieronymus,CPA
Matthew P. Hilburn,CPA
Holmes Hill
Tiffany Hill
Tyrone Hill
Julie A. Hinz
Ryan Holubik
Mary A. Hon
Taylor J. Horne
Matthew W. Huff,CPA
Tiyana J. Huguley
Courtney R. Hutchison
Ashley R. Jackson
Bradley J. Jackson,CPA
Cari M. Jackson
Quinita L. Jackson
Nicole C. Jacobs
Susan M. Janse van Rensburg
Lauren C. Jenkins
YuAN Jin
Catherine E. Johnson
Hannah Johnson
Gracie Jones
Kendall Jordan
Trenton L. Jordan,CPA
Maulik Joshi
Parag Joshi,CPA
James P. Kaal,CPA
Gregory K. Keith
Kristin M. Kell
Roy M. King,CPA
Nancy E. Klar
James A. Knight
Michael A. Koerber Jr.
Christopher J. Kubler
Adam Kuhn
Trenessa Ladson
Erica G. Lasky
Patrick M. Lavette Jr.
Eugene J. Law
David M. Leak
Emmali H. Lee
Gordon C. Lehman,CPA
Alvin Lewis Jr.,CPA
Erica D. Lewis
Robert R. Lilly
Zhixiao Liu
Robert L. Loftin III,CPA
Randall M. Long,CPA
Elliott Lopez
David J. Mahlik Jr
Brianna R. Mathews
Maggie D. Mathis
Allison McElroy
Carter W. McLean,CPA
Ryan A. Mcphail
J. L. McRae
Hannah E. Meeks
Elizabeth L. Mims
Jacob T. Minnix
Richard S. Moody
Amberly A. Moore
Karen L. Morgan,CPA
Daniel S. Munroe
Kathryn A. Murnane,CPA
Elizabeth Myers
Carmen C. Nappier
Aundrea Nash
Christopher P. Nelson
Delicia Northcutt
Whitney E. ORear
Lisa M. Osborne
Amaurii J. Parker
Crystal B. Parker
Kara S. Parkey
Ankitkumar R. Patel
Wesley F. Patrick,CPA
Charles Patterson
Joshua S. Peden,CPA
Matthew T. Persell,CPA
Katherine B. Peters,CPA
Agnes M. Pettway
Michael Phillips
Martina Philpott
Marcus K. Polnett
Jenice J. Prather-Kinsey,CPA
Christine K. Reynolds
Felicia Rice
John H. Roberts
Nicole L. Robertson,CPA
Renata Sanderson
Christopher L. Saunders
Jr.,CPA
Dustin M. Schaefer
Cass Sheridan
Brian G. Short
Stephen M. Short
Joseph A. Showalter
Felton V. Smith
Jordan M. Smith
Mitchell J. Smith III
Casey M. Snider Denson,CPA
Christopher A. Soliz
Mary Sparrow
C. Stantly
Jeremy S. Starkey
Elizabeth M. Starling
Virginia L. Staton
Allison J. Steed,CPA
Kathryn L. Steffanetta
Gayla L. Steiner,CPA
Corbin R. Suggs
Julisa M. Swain
Alexandra J. Swigart
Alison M. Swindle
Alicia F. Sykes
Katherine S. Taylor,CPA
Antoinette Thomas
James R. Thomas,CPA
William R. Thomason
Houston T. Thompson
Prudencia E. Tonghou
Graham R. Travers,CPA
Carmen Truelove
Rachel N. Tucker
Whitley J. Turner
Katherine E. Vega
Jessica A. Veld
Hunter D. Vitello
Robert A. Vogel
Aasha B. Waits
Paula L. Waldo,CPA
Shaneka Wallace
Caleb E. Walls Mr.
Bill B. Walton
Crystal N. Ward,CPA
Sara B. Watson,CPA
Collins L. Webb,CPA
Karen M. Wheeler
Kyle R. Wheelock
Ian T. Wiggins
Michael Wilbanks
Latoshia M. Williams
Deirdre R. Williamson
Amanda Willis
Katherine B. Wills,CPA
John M. Wilson
James W. Wishon III,CPA
Zachary D. Wolf,CPA
S T. Woody,CPA
Zhenan Xu
Lauren S. Yelverton
Abner B. Young,CPA
Lillie N. Young
Zijun Zhang
Ryan P. Zoghby,CPA
Feeling Overwhelmed By The Challenge Of Payroll?
W-2s
Complex Overtime Rules
Positive Pay
Electronic Tax Filing
Paid Time Off
Overtime
401(k)
Security SUTA
Section 125 Deductions
Payroll Accuracy
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Implementing and Supporting Human Resources & Payroll Solutions Since 1986
8
8 The
The Alabama
Alabama CPA
CPA MAGAZINE
MAGAZINE
Members spoke and the ASCPA listened!
Check out our new workshops designed with YOU in mind!
Individual Taxation Staff Training
Course #216-12 / January 9 -11, 2013
24 Hours of Tax CPE Credit $500 if registered by December 30th
Corporate Taxation Staff Training
Course #158-12 / September 12-14 / 24 Hours of Tax CPE Credit
$500 if registered by September 2nd
Staff Training for First Year Accounting and Auditing Staff
Course # 020-12 / June 27 – 29
24 Hours of A&A CPE Credit / $500 if registered by June 17th
This workshop, geared for local and regional firms, bridges the gap
between theory learned in college and the tools needed in practice.
Staff will improve skills in preparing work papers, performing compilations and reviews and completing detailed audit tests.
Staff Training for Semi-Senior Accounting
and Auditing Staff
Course #021-12 / June 27 – 29
24 Hours of A&A CPE Credit / $500 if registered by June 17th
Upon completion, staff will be able to complete smaller audits,
reviews and compilations with minimum supervision and maximum
profitability. Staff will improve performance of more complex analytical
procedures and drafting financial statements and footnotes.
Especially designed for the core tax staff’s first year, these workshops
lay a solid foundation not only in return preparation but also in tax planning. The reference quality text presents current tax and ethics issues,
decision-making challenges, and realistic cases at both the chapter and
course levels, requiring that participants actively apply what they learn.
Yellow Book Workshop
Choose to attend one, two, or three days
Up to 24 hours of Yellow Book, A&A Credit
Course # 086-12 / August 8th- 10th
DAY 1: An Introduction to Yellow Book Standards
$250 for Members when registered by July 31
DAY 2: Single Audit Primer
Add this course for just $100 - a discount of $150!
DAY 3: Auditing for Fraud in the Government Environment
Add this course for just $100 - a discount of $150!
Visit our website at www.ascpa.org for more details about our CPE classes and registration information.
2 0 1 2
ASCPA Seminars 2012
No. Date
Location
Field Of Title
C P E
C a l e n d ar
Early Bird *RegistrationNon-Member
Member Fee
Fee
Add-On
Birmingham (Pelham)
022 7/11/12
Birmingham
AA
A Complete Guide to the New 2011 Yellow Book
023 7/11/12
Birmingham
Tax
Reading, Understanding, and Structuring LLC and Partnership Agreements from a CPA’s Perspective
024 7/11/12
Birmingham
2AA/6Other Only Financial Officer: Skills for Smaller Company Financial Managers
025* 7/12/12
Birmingham
AA
Applying Risk Assessment Standards to Smaller Business Audits 026* 7/12/12
Birmingham
Tax
Tips and Traps for Dealing with the IRS: From Start to Finish
177* 7/12/12
Birmingham
Tax
Multistate Income Tax: Simplifying the Complexities
039* 7/18/12
Birmingham
AA
Auditing Real-World Frauds: A Practical Case Application Approach
040 7/18/12
Birmingham
Other
Excel PivotTables and Data Queries
041 7/19/12
Birmingham
AA
2012 Community Banking Update
042 7/19/12
Birmingham
Other
Speak and Write for Success: Preparing and Delivering Winning Proposals, Articles, and Presentations
073 8/7/12
Birmingham
AA
Accounting and Auditing Update for the Real World
086 8/8 - 8/10
Birmingham
AA
Yellow Book Workshop
125* 8/27/12
Birmingham
AA
Revenue Recognition: Getting the New Standard Right
126 8/27/12
Birmingham
AA
Latest Developments in Government and Nonprofit Accounting and Auditing 2012
132 8/30/12
Birmingham
AA
I See It! Bringing Into Focus the New Clarified Auditing Standards
133* 8/30/12
Birmingham
AA
Real-Estate Accounting and Financial Reporting: Tackling the Complexities
139 8/31/12
Birmingham
AA
2012 Compilation and Review Update: Practical Applicaton of the New Standards
142 9/5/12
Birmingham
Tax
Advanced Technical Tax Forms Training - LLCs, S Corporations, and Partnerships
143 9/6/12
Birmingham
Other
2012 Annual Business Law Update
144 9/6/12
Birmingham
2AA/6Other Cloud Computing
134 9/10/12
Birmingham
Tax
Alabama Sales and Use Tax Guide for CPAs by Bruce Ely & Friends
181 9/21/11
Birmingham
Tax
Don Farmer’s 2012 Federal Tax Update
182 9/24/12
Birmingham
AA
FASB Update for the Local Practioner: Insight We Can All Use
183 9/24/12
Birmingham
Tax
Surgent McCoy’s Federal Tax Camp
186* 9/25/12
Birmingham
AA
Introduction to Business Valuation
187 9/25/12
Birmingham
TaxHot IRS Tax Examination Issues for Individuals and Businesses
196* 9/27/12
Birmingham
Other
Running a Non-Profit Like a For-Profit Business
197 9/27/12
Birmingham
Tax
The Complete Guide to Payroll Taxes and 1099 Issues
Birmingham
AA
AICPA’s Guide to Business Combinations, Goodwill and Other Consolidation Issues
204* 9/28/12
208 12/3/12
Birmingham
Tax
Preparing Individual Tax Returns for New Staff and Para-Professionals
209 12/4/12
Birmingham
Tax
The Complete Guide to Preparing LLC, Partnership, and S Corp Federal Income Tax Returns
Continued on page 10
The
The Alabama
Alabama CPA
CPA MAGAZINE
MAGAZINE
$250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $179 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $179 $250 $250 $250 $250 $250 $250 $250 $250 $275 $275 $275 $275 $275 $275 $275
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9
9
C P E
C a l e n d ar
2 0 1 2
ASCPA Seminars 2012
No. Date
Location
Field Of Title
Early Bird *Registration Non-Member
Member Fee
Fee
Add-On
Birmingham (Pelham Continued)
211 12/11/12
Birmingham
Tax
The Best Federal Tax Update Course by Surgent McCoy
215 1/8/13
Birmingham
Tax
Strategies and Tactics in the New War Against Higher Individual Taxes
Birmingham Clusters (Pelham)
089 8/15/12
Birmingham-AM
AA
Audit Workpapers: Documenting Field Work
090 8/15/12
Birmingham-AM
AA
Real-World Business Ethics for CPAs in A&A: How Will You React?
091 8/15/12
Birmingham-AM
Tax
Advanced Issues in Mergers, Acquisitions and Sales of Closely Held Businesses
092 8/15/12
Birmingham-PM
AA
Audit Workpapers: Reviewing Field Work Documentation
093 8/15/12
Birmingham-PM
AA
Identifying and Communicating Internal Control Deficiencies Under SAS 115
094 8/15/12
Birmingham-PM
Tax
Estate Planning Strategies: Minimizing Taxes and Maximizing Wealth
095 8/16/12
Birmingham-AM
AA
Review Engagements: Mastering the Fundamentals
096 8/16/12
Birmingham-AM
Other
Simplify Your Strategic Planning Process: Useful Tips and How-to Guidance
097 8/16/12
Birmingham-AM
AA
QuickBooks - Advanced Reporting
098 8/16/12
Birmingham-PM
AA
Efficient Small Business Audits
099 8/16/12
Birmingham-PM
Other
Lean Accounting: Transforming Your Accounting Function for Maximum Performance
100 8/16/12
Birmingham-PM
AA
Excel Reporting - Best Practices, Tools and Techniques
101 8/17/12
Birmingham-AM
AA
The Most Common Financial Statement and Asset Fraud Schemes: How to Detect and Prevent Them
102 8/17/12
Birmingham-AM
Tax
Individual Income Tax Update
103 8/17/12
Birmingham-AM
Other
Case Studies for the Financial Manager: Real-World Lessons Learned
104 8/17/12
Birmingham-PM
AA
Purchasing, Inventory and Cash Disbursements: Common Frauds and Internal Controls
Birmingham-PM
Tax
Partnership and LLC Taxation: Complex Concepts Facing Practitioners
105 8/17/12
106 8/17/12
Birmingham-PM
Other
Enhancing the Success of Your Organization with a Winning Culture
121 8/24/12
Birmingham-AM
Other
Cloud Security and Compliance
122 8/24/12
Birmingham-AM
Other
How Good Companies Become Great
123 8/24/12
Birmingham-PM
Other
Office 365
124 8/24/12
Birmingham-PM
Other
Financial Leadership
130 8/30/12
Birmingham-AM
AA
Introduction to The Super SAS and the Super SSARS
131 8/30/12
Birmingham-PM
AA
Small Business Fraud: The Lessons Behind the Stories
140 9/5/12
Birmingham-AM
2AA/2Other Excel PivotTables for Accountants - Part 1
141 9/5/12
Birmingham-PM
Other
Excel PivotTables for Accountants - Part 2
165 9/13/12
Birmingham-AM
AA
Revenue and Cash Receipts: Common Frauds and Internal Controls
166 9/13/12
Birmingham-AM
AA
Protecting You and Your Company from Corruption and Misappropriation Schemes
167 9/13/12
Birmingham-AM
Tax
168 9/13/12
Birmingham-PM
AA
Frequent Frauds Found in Government
169 9/13/12
Birmingham-PM
AA
Preparing OCBOA Financial Statements: Cash, Modified Cash and Tax Basis Financial Statements
170 9/13/12
Birmingham-PM
Tax
S Corporation, Partnership, and LLC Tax Update
171 9/14/12
Birmingham-AM
AA
Write-Up, Payroll and Other Accounting Services: Managing the Risks
172 9/14/12
Birmingham-AM
AA
Performing Financial Audits Under the New 2011 Yellow Book
173 9/14/12
Birmingham-AM
Tax
Select Estate and Life Planning Issues for the Middle-Income Client
174 9/14/12
Birmingham-PM
AA
Managing Compilatoin, Review, and Accounting Services
175 9/14/12
Birmingham-PM
AA
Internal Control: Critical Concepts Related to Financial Statement Audits
176 9/14/12
Birmingham-PM
Tax
Mastering Basis Issues for S Corporations, Partnerships, and LLCs
203 9/28/12
Birmingham-AM
Other
Excel Tables - Revolutionize How You Work with Excel
205 9/28/12
Birmingham-PM
Other
iPad - An Effective Business Tool
dothan
113 8/22/12
Dothan
Tax
The Top 50 Mistakes Practitioners Make and How to Fix Them: Individual Tax and Financial Planning
114 8/22/12
Dothan
Other
QuickBooks 2012 for CPAs
159 9/13/12
Dothan
AA
Dothan
TaxHottest Tax Planning Developments for 2012
160* 9/13/12
194* 9/26/12
Dothan
AA
Audits of 403(b) Plans: A Challenging New Audit Area
195* 9/26/12
Dothan
AA
Forensic Accounting: Fraudulent Reporting and Concealed Assets
dothan clusters
074 8/7/12
Dothan-AM
AA
Advanced Issues in Compilation, Review and Accounting Services
075 8/7/12
Dothan-AM
Tax
Tax Planning for Small Business
076 8/7/12
Dothan-PM
AA
Identifying and Communicating Internal Control Deficiencies Under SAS 115
077 8/7/12
Dothan-PM
Tax
078 8/8/12
Dothan-AM
AA
Accounting and Auditing Update
079 8/8/12
Dothan-AM
Tax
080 8/8/12
Dothan-PM
AA
Annual Update for State and Local Governments and Not-for-Profits
Gulf Shores
002* 6/18/12
Gulf Shores 8
AA
Advanced Employee Benefit Plan Topics
003* 6/18/12
Gulf Shores 8
004* 6/18/12
Gulf Shores 8
AA
Applying Risk Assessment Standards to Smaller Business Audits
005* 6/19/12
Gulf Shores 8
AA
FASB Reivew: Common GAAP Issues Impacting All CPAs
006* 6/19/12
Gulf Shores 8
Tax
Closely Held Business Taxation: Smart Strategies to Slash Taxes
007* 6/19/12
Gulf Shores 8
AA
Forensic Accounting Investigative Practices
008 6/20/12
Gulf Shores-AM
AA
The Art of Fraud: Recent Findings, Red Flags and Corruption Schemes
009 6/20/12
Gulf Shores-AM
Other
The Leadership Secrets of Football’s Master Coaches
010 6/20/12
Gulf Shores-AM
Tax
Solving the Choice of Entity Riddle: Key Tax and Business Implications
011 6/20/12
Gulf Shores-PM
AA
The Most Common Financial Statement and Asset Fraud Schemes: How to Detect and Prevent Them
012 6/20/12
Gulf Shores-PM
OtherHow to Identify, Explain, and Present Pertinent Financial Information to Non-Accountants
10 $179 $250 $204
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ASCPA Seminars 2012
No. Date
Location
Field Of Title
Member Fee
Fee
Add-On
Gulf Shores (Continued)
013 6/20/12
Gulf Shores-PM
Tax
014 6/21/12
Gulf Shores-AM
AA
015 6/21/12
Gulf Shores-AM
Other
016 6/21/12
Gulf Shores-AM
Tax
017 6/21/12
Gulf Shores-PM
AA
018 6/21/12
Gulf Shores-PM
Other
019 6/21/12
Gulf Shores-PM
Tax
huntsville
045* 7/24/12Huntsville
Tax
046 7/24/12Huntsville
AA
Tax
AA
AA
AA
AA
4AA/4Other
Tax
Huntsville Clusters
031 7/17/12
Huntsville-AM
032 7/17/12
Huntsville-AM
033 7/17/12Huntsville-PM
035 7/18/12Huntsville-AM
036 7/18/12Huntsville-AM
188 9/25/12
Huntsville-AM
189 9/25/12
Huntsville-PM
mobile
029 7/17/12
Mobile
030* 7/17/12
Mobile
107 8/16/12
Mobile
111* 8/21/12
Mobile 112* 8/21/12
Mobile 153 9/7/12
Mobile
154 9/7/12
Mobile
155 9/12/12
Mobile 161 9/13/12
Mobile
162 9/13/12
Mobile
190 9/25/12
Mobile 191* 9/25/12
Mobile 213 12/13/12
Mobile
MOBILE CLUSTERS
049 8/1/12
Mobile-AM
050 8/1/12
Mobile-AM
051 8/1/12
Mobile-AM
052 8/1/12
Mobile-PM
053 8/1/12
Mobile-PM
054 8/1/12
Mobile-PM
055 8/2/12
Mobile-AM
056 8/2/12
Mobile-AM
057 8/2/12
Mobile-AM
058 8/2/12
Mobile-PM
059 8/2/12
Mobile-PM
060 8/2/12
Mobile-PM
061 8/3/12
Mobile-AM
062 8/3/12
Mobile-AM
063 8/3/12
Mobile-AM
064 8/3/12
Mobile-PM
065 8/3/12
Mobile-PM
066 8/3/12
Mobile-PM
montgomery 020* 6/27 - 6/29/12 Montgomery
021* 6/27 - 6/29/12 Montgomery
027* 7/12/12
Montgomery
028 7/12/12
Montgomery
043* 7/19/12
Montgomery
044 7/19/12
Montgomery
Innovative Tax Tips for Individuals
Accounting and Auditing Update
Financial Leadership 2012
Advanced Issues in Mergers, Acquisitions and Sales of Closely Held Businesses
Compilation, Review, and Accounting Service Udpate
Planning for Profits - How to Develop and Execute an Effective Business Plan
$155
$155
$155
$155
$155
$155
$155
$180
$180
$180
$180
$180
$180
$180
$50
$50
$50
$50
$50
$50
$50
AICPA’s Hottest Tax Topics for 2012
Internal Controls Design, Evaluation, and Communication for Smaller Entities
Divorce Course
Annual Update for Accountants and Auditors
Audits of 401(k) Plans
Audit Sampling: Applying the New Audit Sampling Guide Requirements
Foundations in Governmental Accounting
Advanced Excel
$250 $250 $250 $250 $250 $250 $250 $250 $179 $275
$275
$275
$275
$275
$275
$275
$275
$204
$50
$50
$50
$50
$50
$50
$50
$50
$50
AA
Tax
AA
Compiling Personal Financial Statements
Tax
AA
Compilation, Review, and Accounting Service Udpate
AA
Audit Workpapers: Reviewing Field Work Documentation
Tax
Practical Tips and Techniques for Dealing with the IRS
AA
Introduction to The Super SAS and the Super SSARS
AA
Small Business Fraud: The Lessons Behind the Stories
$155
$155
$155
$155
$155
$155
$155
$155
$155
$155
$180
$180
$180
$180
$180
$180
$180
$180
$180
$180
$50
$50
$50
$50
$50
$50
$50
$50
$50
$50
AA
Tax
AA
Tax
AA
6AA/2Other
Tax
AA
Other
Other
AA
AA
Tax
OMB A-133 from A to Z
Accounting for Income Taxes: Applying Temporary and Uncertain Tax Positions
2012 Compilation and Review Update: Practical Application of the New Standards
Form 990: Moving Beyond the Basics
Fair Value Accounting: A Critical New Skill for All CPAs
QuickBooks Advanced Features, Tools and Techniques
Determining How Much Money You Need to Retire, and Tax Ideas and Money Management in Retirement
Technology Update for CPAs
Corporate Finance Check-up
I See It! Bringing Into Focus the New Clarified Auditing Standards
Advanced Real Estate Accounting, Auditing and Taxation
$250 $250 $250 $250 $250 $250 $250 $179 $250 $250 $250 $250 $179
$275 $275 $275
$275
$275
$275
$275
$204
$275
$275
$275
$275
$204 $50
$50
$50
$50
$50
$50
$50
$50
$50
$50
$50
$50
$50
AA
Tax
Other
AA
Tax
Other
AA
Tax
AA
AA
Tax
AA
AA
AA
Tax
AA
AA
Tax
Statement of Cash Flows: Preparation and Presentation Options
Mastering Basis Issues for S Corporations, Partnerships, and LLCs
Analyzing Costs, Productivity, and Efficiency: Three Ways to Boost Your Bottom Line
Nonprofit Accounting and Auditing: Avoiding the Icebergs
Select Estate and Life Planning Issues for the Middle-Income Clients
Controller’s Update: Latest Trends for Today’s Financial Manager
Revenue and Cash Receipts: Common Frauds and Internal Controls
Annual FASB Update and Review
Analyzing Your Company’s Financial Statement
S Corporation, Partnership, and LLC Tax Update
Compilation and Review Guide and Update
Internal Control: Critical Concepts Related to Financial Statement Audits
Key Partnership and S Corporation Tax Planning Strategies
Introduction to XBRL: Revolutionizing Business Reporting
Annual Auditing Update
Key Individual Tax Planning Strategies: Reviewing the 1040 Tax Return
$155
$155
$155
$155
$155
$155
$155
$155
$155
$155
$155
$155
$155
$155
$155
$155
$155
$155
$180
$180
$180
$180
$180
$180
$180
$180
$180
$180
$180
$180
$180
$180
$180
$180
$180
$180
$50
$50
$50
$50
$50
$50
$50
$50
$50
$50
$50
$50
$50
$50
$50
$50
$50
$50
AA
AA
AA
AA
AA
Other
Staff Training - Basic for First Year Accounting and Auditing Staff
Staff Training for Semi-Senior Accounting and Auditing Staff
Top 12 Governmental and Nonprofit Accounting and Auditing Issues Facing CPAs
Advanced Management Accounting: Contemporary Cost Concepts
Applying Risk Assessment Standards to Smaller Business Audits Increase Your Sales by Narrowing Your Focus
$500 $500 $250 $250 $250 $250 $525 $525 $275 $275 $275
$275
$50
$50
$50
$50
$50
$50
11
C P E
C a l e n d ar
2 0 1 2
ASCPA Seminars 2012
No. Date
Location
Field Of Title
Member Fee
Fee
Add-On
Montgomery (Continued)
047* 7/31/12
Montgomery
AA
Advanced Employee Benefit Plan Topics
$250 $275
$50
048* 7/31/12
Montgomery
Tax
Tax Research Techniques for Compliance, Planning and Communication
$250 $275
$50
067* 8/2/12
Montgomery
Tax
49 Tax-Cutting Moves for Individuals
$250 $275
$50
068 8/2/12
Montgomery
Other
$250 $275
$50
071 8/6/11
Montgomery
Other
Income Taxes for A&A People Who Hate Income Taxes
$250 $275
$50
072* 8/6/12
Montgomery
Tax
Private Foundations - Planning for Family Philanthropy
$250 $275
$50
200 8/8/12
Montgomery
Tax
Alabama Sales and Use Tax Guide for CPAs by Bruce Ely & Friends
$250 $275
$50
084 8/9/12
Montgomery
Tax
Debt Related Tax Issues: Foreclosures, Short Sales and Cancellation of Debt
$250 $275
$50
085 8/9/12
Montgomery
Tax
Estate and Life Planning Issues for the Middle-Income Clients
$250 $275
$50
108 8/17/12
Montgomery
AA
FASB Update for the Local Practitioner: Insight We Can All Use
$179
$204 $50
109 8/21/12
Montgomery
Other
Speak and Write for Success: Preparing and Delivering Winning Proposals, Articles, and Presentations $250 $275
$50
110 8/21/12
Montgomery
Tax
Advanced Technical Tax Forms Training - Form 1040 Issues
$250 $275
$50
117 8/23/12
Montgomery
4AA/4Other QuickBooks for Accountants
$250 $275
$50
118 8/23/12
Montgomery
Tax
Social Security, Medicare, and Prescription Drug Retirement Benefits: What Every Baby Boomer Needs to Know Now$250 $275
$50
127* 8/27/12
Montgomery
AA
Audits of HUD-Assisted Projects
$250 $275
$50
128 8/27/12
Montgomery
4AA/4Other Excel Tips, Tricks and Techniques for Accountants
$250 $275
$50
135* 8/30/12
Montgomery
AA
Internal Control Essentials for Financial Managers, Accountants, and Auditors
$250 $275
$50
138* 8/30/12
Montgomery
Tax
Form 990: Moving Beyond the Basics
$250 $275
$50
158* 9/12 - 9/14/12 Montgomery
Tax
Corporate Taxation Staff Training
$500 $525
$50
163 9/14/12
Montgomery
AA
Convergence and Private Company Accounting
$250 $275
$50
164 9/14/12
Montgomery
Other
Excel Budgeting and Financial Reporting
$250 $275
$50
178 9/18/12
Montgomery
AA
Accounting and Reporting for Not-for-Profits: Issues and Answers
$250 $275
$50
179 9/18/12
Montgomery
AA
Small Business Internal Controls, Security and Fraud Prevention
$250 $275
$50
192* 9/26/12
Montgomery
AA
Construction Contractors Advanced Issues
$250 $275
$50
212 12/12/12
Montgomery
Tax
$179
$204 $50
216* 1/9 - 1/11/13 Montgomery
Tax
Individual Taxation Staff Training
$500 $525
$50
montgomery clusters
145 9/6/12
Montgomery-AM
AA
$155
$180
$50
146 9/6/12
Montgomery-AM
Tax
$155
$180
$50
147 9/6/12
Montgomery-PM
AA
Nonprofit Accounting and Auditing: Avoiding the Icebergs
$155
$180
$50
ASCPA Continuing Professional Education$155
Registration Form
148 9/6/12
Montgomery-PM
Tax
Partnerships and LLCs: Avoiding Common Pitfalls Facing Practitioners
$180
$50
149 9/7/12
Montgomery-AM
AA
Frequent Frauds Found in Government
$155
$180
$50
Register online at:
Mail form to :
Fax form to :
150 9/7/12
Montgomery-AM
Tax
Choosing the Best Entity Structure
$155
$180
$50
ASCPA
Sherry Russ
P.O.
242987 Controls
334.834.7310
www.ascpa.org
151 9/7/12
Montgomery-PM
AA
Purchasing, Inventory and Cash Disbursements: Common Frauds
andBoxInternal
$155
$180
$50
Scan/email to: [email protected]
Montgomery, AL 36124-2987
152 9/7/12
Montgomery-PM
Tax
Individual Income Tax Return Mistakes and How to Fix Them
$155
$180
$50
REGISTRANT INFORMATION
montgomery - wynlakes
M.I.
Last Name
First Name
ASCPA Member Number
129 8/29/12
Montgomery-Wynlakes AA
$179
$204 $50
180 9/20/11
Montgomery-WynlakesTax
Don Farmer’s 2012 Federal Tax Update
$250 $275
$50
Firm / Employer
State Certificate Number
tuscaloosa
Address
069 8/3/12
Tuscaloosa
Other
$250 $275
$50
City
State
Zip
Please visit www.ascpa.org to
view
all registration policies,
070 8/3/12
Tuscaloosa
Tax
Make Money for Your Clients: Surgent McCoy’s Top Business Tax Planning Strategies
$250 $275
$50
including information about
Business Fax
cancellations and refunds.
115* 8/22/12
Tuscaloosa
AA
Studies on Single Audit and Yellow Book Deficiencies Business Phone
$250 $275
$50
116 8/22/12
Tuscaloosa
Other
Driving Corporate Performance: The CFO’s Role in Developing Competitive Advantage
$250 $275
$50
Please
attach a description
of
special requests or contact us at
Email Address (for registration confirmation)
156* 9/12/12
Tuscaloosa
AA
Common Frauds and Internal Controls for Revenue, Purchasing
and Cash Receipts
$250 $275
(334) 386-5764. $50
157* 9/12/12
Tuscaloosa
AA
Audits of Banks, Savings Institutions, Credit Unions and Other Financial Institutions
$250 $275 Vegetarian $50
Check if information has recently changed and needs to be updated in your member
record
184* 9/24/12
Tuscaloosa AA
Forensic Accounting Investigative Practices
$250
$275 ADA Request $50
185 9/24/12
Tuscaloosa Tax
How to Settle an Estate for a Client from A to Z Are you a member of the AICPA? Yes No Member Number: ____________________
$250(Required
$275 subject to verification)
$50
for discount;
How did you hear about this class?
ASCPA Continuing Professional Education Registration Form
Mail form to :
ASCPA
P.O. Box 242987
Montgomery, AL 36124-2987
Fax form to :
Sherry Russ
334.834.7310
Scan/email to: [email protected]
Register online at:
M.I.
ASCPA Member Number
Course
Date
Email
Course Title
Newsletter
Website
Course
Number
Postcard/Special Mailing
Course Fee
ASCPA
Member
NonMember
Other
AICPA Discount
*see note (where
applicable)
Book Fee
($20 per
course)
Subtotal
www.ascpa.org
REGISTRANT INFORMATION
Last Name
First Name
Total:
*CPAs who are members of the ASCPA may register at the member rate. CPAs who are not a member of the ASCPA or other State
Society may register at the Non-Member rate. Please include the appropriate discount(s) when registering for events.
CPAs who are members of the AICPA may deduct $30 from AICPA seminars ONLY (8 hrs classes). (These are identiﬁed in the CPE
Schedule online or in the ASCPA newsletter).
Firm / Employer
State Certificate Number
Address
City
State
Zip
Business Phone
Business Fax
Please visit www.ascpa.org to
view all registration policies,
including information about
cancellations and refunds.
Please attach a description of
special requests or contact us at
(334) 386-5764.
Email Address (for registration confirmation)
Yes
How did you hear about this class?
Course
12 Date
Course Title
No
Email
Member Number: ____________________ (Required for discount; subject to verification)
Newsletter
Website
Course
Number
Postcard/Special Mailing
Course Fee
ASCPA
Member
NonMember
Check: I have enclosed a check payable to ASCPA in the amount of $ ___________
I authorize the ASCPA to charge $ __________ to my credit card. Credit Card: ⁯ MC ⁯ Visa ⁯ Discover ⁯ AMEX
Card Number
Month
Year
Expiration Date
Vegetarian
ADA Request
Check if information has recently changed and needs to be updated in your member record
Are you a member of the AICPA?
*Electronic course materials are included in the registration fee and will be emailed at least two weeks before the course date.
You can choose to purchase a paper copy of the course materials for an additional fee of $20 per course.
I acknowledge that I will receive course materials electronically (included in course fee).
Other
AICPA Discount
*see note (where
applicable)
Book Fee
($20 per
course)
Subtotal
________________________________________
Print Cardholder’s Name
________________________________________________
Cardholder’s Signature
Address of cardholder
City, State, Zip of cardholder
1/26/12
MEMBERS IN MOTION
Promotions and New Positions
Nancy R. Beams, owner of Beams Management Group in Madison, has been hired as Madison county's new chief finance director announced
County Commission Chair Mike Gillespie. Beams is
licensed in Alabama, Missouri and Virginia and has
been a sole proprietor since 2000. Her work includes
daily interaction with state legislators from 44 states
and the Virgin Islands. She is a graduate of Southwest Missouri State University and completed a year
of post-graduate studies in accounting at Willamette
University in Salem, Oregon.
Leah Holland has been promoted to senior accountant at DiPiazza, LaRocca, Heeter & Co., following her successful completion of the CPA exam.
Hartmann, Blackmon & Kilgore
(HBK) announced that Melissa
Thomas became an equity shareholder on January 1, 2012. Ms.
Thomas serves as the firm’s director of tax services, overseeing the
firm’s tax planning and preparation
services, represented a significant
Melissa Thomas
portion of HBK’s practice. Thomas
joined HBK in 2005, following nine
years with a global accounting firm
in Birmingham. She holds a master of tax accounting degree from
the University of Alabama. Josh
Jensen and LeeAnn McKenzie May have both been promotJosh Jensen
ed to senior accountant.
Matt Lursen has been named
chief financial officer at Harbor Financial Services. Lursen is a past
president of the Mobile Chapter of
the ASCPA and is a former ASCPA
board member. He was graduated
from Spring Hill College in 2002.
Community News
Bryan Chandler, managing
shareholder at JamisonMoneyFarmer PC, has been elected to
the board of directors of the AlabamaGermany Partnership (AGP).
The AGP is an Alabama nonprofit
corporation formed in 1998 to
develop and support relationships Bryan Chandler
and friendships between organizations and individuals in Alabama and Germany. As a member of the
AGP board, Chandler looks forward to encouraging
business opportunities between organizations and
individuals in Alabama and Germany. Chandler joined
JMF in 1978 and has served as the firm’s manag-
ing shareholder since 2005. He is a graduate of the
University of Alabama, and holds the CFP and PFS
designations.
On April 27, friends, colleagues
and clients gathered to celebrate the retirement of Jackson
Thornton’s Jim Pope. His 38
years with the firm were filled
with many duties, but none of
them more enjoyable than his
Jim Pope
role as personnel principal.
Pope’s best estimate is 1300 interviews and 300
hires during his lengthy career.
THRIVES LOCALLY
::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
We’re committed to helping the
community and everyone who
lives here achieve more than ever.
That’s why we’re proud to support
the Alabama Society of CPAs.
LeeAnn May
Greg White and Shon McClung have formed their
own firm, White & McClung, LLC, in Andalusia. They
will join their operations and move into a new location
in May 2012.
Visit us online at pnc.com
::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
Huntsville firm Beason & Nalley has formed a
strategic alliance with Northington Consulting, a
Birmingham-based firm which specializes in engagement in the federal aerospace/technology sector. The
firm offers management advisory services and subject
matter experts in engineering, IT and federal contract
business support.
Coye Yeager has joined with Davis Bartlett and
Jayne Gunter of Opelika’s Bartlett and Gunter
CPAs to form Bartlett, Gunter and Yeager, Certified
Public Accountants and Consultants. Yeager has
served east central Alabama for the past 18 years as
a partner with a large regional accounting firm based
in Montgomery. He specializes in construction and
small business clients. He is a graduate of Auburn
University and a native of Opelika.
©2012 The PNC Financial Services Group, Inc. All rights reserved. PNC Bank, National Association. Member FDIC.
ACHIEVEMENT is a registered mark of The PNC Financial Services Group, Inc.
COMMSERV AD JUN 2010 011
13
Doing it Better
What’s Plan B?
W
hether you’re a corporate
CPA or working on behalf
of your clients, businesses
need backup plans in case of supply
chain or technology interruptions.
Some timely advice from UPS.
opposed trends.” While moving toward single-source suppliers and outsourcing important functions like assembly and production,
companies have also been decreasing the
amount of backup redundancy built into their
manufacturing infrastructure.
Redundancy may be out of fashion as
a solution, but agility and resilience are in.
“The core of this whole discussion is about
understanding the maximum acceptable
downtime for your business processes,
and then developing appropriate strategies,” Walch says. Be prepared to quickly
adapt to supply chain emergencies with
these tips:
A labor dispute in China. A snowstorm in
Kansas. A fried computer server down the
hall. It doesn’t take much to disrupt a supply
chain. And you never know when – or where
– trouble can strike. That’s why it’s important
to think now about your Plan B. And Plan C.
Maybe even a Plan D.
• Know your own chain. Before you can
“Every scenario is going to be different,
identify potential weak spots, you must
and every business is going to be different,”
first identify the entire chain. But that’s ofsays Stuart McAvoy, solutions development
ten easier said than done. You know where
manager with UPS. “Most businesses don’t
your assembly parts come from, but where
even consider, ‘What if I had a computer
do those manufacturers get their raw matericrash?’”
als? Identify the big players, and then move
In fact, planning for mishaps and melton, advises Walch.
downs is more important than ever, notes
• Zero in on key risk areas. This is the creDeloitte Enterprise Risk Services Director Damian
Walch,
as
businesses
have
been
forced
E-9002-0412 AL_Layout 1 4/9/12 2:33 PM Page 1ative part. What is most likely to go wrong?
If a disruption were to occur at any point
in recent years to balance “two diametrically
along the chain, where could it wreak the
most havoc?
•D
on’t forget about the invisible commodity: information. Your company really
has three supply chains: physical materials,
funds and information. Protecting the flow of
information from disruption is just as important as protecting the flow of goods, McAvoy
says. “It could be as simple as having a webbased solution instead of a static solution,”
he says, or as complex as engaging a data
center to manage files. But even the smallest
operation must have a backup plan.
When the unexpected happens, staying
operational depends on more than mere luck.
Start thinking about your supply chain Plan B
today – so that when the going gets tough,
your company will be prepared to keep going.
_______
UPS is proud to partner with the Alabama Society. For more information on the UPS Savings
Program, log onto the ASCPA member website
at www.ascpa.org and click on the
UPS link under the Membership
tab/Benefits and Services. Or visit
www.savewithups.com/ascpa.
When your firm is ready, there’s a
path to follow. The Premier Plan.
As your firm grows, so do your risks. So when it’s time to decide how
to protect your firm, it’s important to choose professional liability
insurance that can address the evolving needs of your business.
When you choose advanced coverage offered through the AICPA
Premier Plan, you have options. Available liability limits range from
$100,000 to $10 million, with 28 deductible options for qualified firms.
When you choose the AICPA Premier Plan, you’re on the right path to
your firm’s future.
Contact Vernon Dutton at Regions Insurance, Inc. today at
(501) 664-8791 or visit www.cpai.com/premierad
Endorsed by:
Underwritten by:
Nationally administered by:
Aon Insurance Services, is the brand name for the brokerage and program administration operations of Affinity Insurance Services, Inc.; (AR 244489); in CA, MN & OK, AIS Affinity Insurance Agency, Inc. (CA
0795465); in CA, Aon Affinity Insurance Services, Inc., (0G94493), Aon Direct Insurance Administrator and Berkely Insurance Agency and in NY and NH, AIS Affinity Insurance Agency.
One or more of the CNA companies provide the products and/or services described. The information is intended to present a general overview for illustrative purposes only. It is not intended to constitute a
binding contract. Please remember that only the relevant insurance policy can provide the actual terms, coverages, amounts, conditions and exclusions for an insured. All products and services may not be
available in all states and may be subject to change without notice. The statements, analyses and opinions expressed in this publication are those of the respective authors and may not necessarily reflect those
of any third parties including the CNA companies. CNA is a service mark registered with the United States Patent and Trademark Office. Copyright © 2012 CNA. All rights reserved.
E-9002-0412 AL
14 The Alabama CPA MAGAZINE
Alabama Young
CPA
Increasing Influence
As it grows into a national organization, the Exceptional Foundation
provides socializing and support to people with special needs.
Alec Harvey, Birmingham Magazine
ricia Kirk has a name for the place that
she works, and it might surprise others
who grind away at their jobs each day.
She calls the Exceptional Foundation
“Heaven on Earth”.
“You can be having just an awful day and
you walk into the Foundation and you can’t
help but have a good day,” she says. “It’s a
wonderful place.”
Kirk has been executive director of the
Exceptional Foundation since 2001, working
day-in and day-out to assure that kids and
adults with special needs get to participate
in some of the same activities as other kids
and adults. “We’re not a day care, we’re a day
camp,” Kirk explains. “The people we serve
have Down syndrome, autism, spina bifida,
are cognitively delayed. Our people can socialize with minimum assistance. We offer the
same opportunities that everyone else has.
….We provide that for them.”
In fact, on this particular day, Kirk is heading to a salon, all in the course of a good day’s
work.
“I get to go have my nails done because
[client] Stephanie thinks mine look bad,” she
says. “We’re going to go get ours done together.”
And beauty treatments are just the beginning. Exceptional Foundation participants play
on sports teams, go to special proms, are
escorted on dates, go to concerts – nothing
much is off limits. “We love field trips,” Kirk
says. “With our six vans we can go most anywhere.”
The Exceptional Foundation has about 100
participants each day, and others are taking
note of the group’s success. After helping
start an Exceptional Foundation in Memphis
and Fairhope, and reorganizing one in Indianapolis, Kirk and her board established the
National Exceptional Foundation on January
1, 2012.
“It’s a separate 501(c)3 with its own board,”
Kirk explains, “We’re at the beginning stages
of trying to raise some additional money.”
In the meantime, Kirk and her team will
continue offering opportunities in Birmingham
for individuals who want them.
“The school system does a great job of
T
educating our folks, but our people see [others] playing basketball and going to promos
and dating and living a life, and they want to
do the same thing,” Kirk says. “The Foundation is like a community. We have different
groups and cliques, and they’re all doing different things.”
Kirk recalls a mother who brought her
child to the Exceptional Foundation, saying
she had prayed for her child to make a friend
and have a place to go without her parents.
“A year later, she says she’s so tired of
that phone ringing and driving her daughter
around that she doesn’t know what to do,”
Kirk says with a laugh. “The father reminds
her that she prayed for this to happen.”
And then there’s Sheila, who walked into
Kirk’s office one day with gratitude: “She said,
‘Tricia, thanks so much for finding my friends’,”
Kirk says. “’I knew I always had them, but I just
didn’t know where they were’.”
The Exceptional Foundation of Home-
Exceptional Foundation 2012 Prom
wood, begun in 1990, receives half of the net
proceeds from the PANGEATWO Charity Golf
Tournament, brought to you by the Alabama
Young CPAs.
For information about the 2012 tournament on June 6 go to www.ascpa.org.
_____
This story was originally printed in Birmingham
Magazine’s March 2012 issue, and is reprinted with their permission.
15
Fortune Forward
Why Fortune Forward is Important to the Birmingham Chapter
A
Ron Stokes, CPA, PFS
s immediate past president of the Birmingham Chapter of the Alabama Society of CPAs, I am pleased to share why
the chapter became a lead contributor to the
Fortune Forward campaign.
The Chapter is comprised of 1729 members,
representing a five county area in the center of
Alabama – members in public accounting, business and industry, government and education,
retirees and stay-at-home moms. The chapter’s
footprint stretches from Clanton to Cullman. As
a chapter, we have been discussing for several
years the best way to reach out to our member
communities in more meaningful ways, other
than hosting economical CPE sessions in downtown Birmingham. When the Fortune Forward
campaign was brought to our attention, the officers immediately agreed that stepping up to the
plate as a lead contributor would be an excellent
way to accomplish this goal.
Each chapter seems to have a certain niche.
For example, I have always been impressed with
how the Birmingham Young CPAs are a very
dedicated, actively-involved group that have
embraced charitable events throughout the year,
such as the PANGEATWO Charity golf tournament, Salvation Army Christmas party, etc.
While I was serving as president of the Birmingham Chapter, I wanted to identify what
the chapter’s “main thing” was to be. Was it
CPE for our members? We were already seeing improved attendance in recent years due to
our free CPE lunch meetings as well as our low
cost CPE sessions. However, the ASCPA and
others do a much better job at CPE than the
chapter. This is really an added benefit of being
a part of the Birmingham Chapter.
Was it scholarships for accounting students? The chapter was already awarding
annual scholarships to 4-year colleges and
universities in the Birmingham area. The Fortune Forward campaign gave the chapter an
excellent way to really ramp this up and make
scholarships and education our “main thing”.
The chapter committed $50,000 to Forward
Forward not just because we had available
funds, but also because we are the “feet on the
street” for the ASCPA. We wanted to show our
commitment to helping provide educational opportunities in our community. We are excited
that the Educational Foundation’s Birmingham
Chapter/ASCPA scholarship was awarded to
a deserving student at Samford University on
April 27. It will be great to watch “our” students
as they graduate and become CPAs.
But why stop there, awarding scholarships to college students? The chapter has
16 Students and teachers at Restoration Academy.
also expanded its scholarship function to another level. We are in our second year of providing scholarships to Restoration Academy,
an inner-city school in Fairfield, which is doing
great work in addressing the urban crisis. Their
story is compelling – they are restoring hope.
The chapter saw a real opportunity in sponsoring scholarships at this school, where 100% of
RA graduates go on to attend college. RA is
working to break generational cycles of poverty,
violence, addiction, and functional illiteracy in
Fairfield and the Birmingham area. If you get a
chance, pay them a visit. You will be amazed at
what they are doing and you will fall in love with
the kids. You may even find a future employee!
There is more information about Restoration
Academy at www.restorationacademy.org.
CPE News
Sandestin CPE Conference Fun . Sun . Family.
I
t’s the signature annual event
for the ASCPA; a family vacation
combined with continuing education in a stunning setting. Join
us for another round of excellent
speakers, including Jim Martin, Bruce
Ely and Kevin Andrews. When you
register, don’t forget to sign up for
the fishing and golf tournaments
and let us know who will be attending the poolside cookout.
Donald Skelton, Richard and Jackson Powell,
Leslie and Mike Thompson at Sandestin 2011
Register at www.ascpa.org
Sunday
Wednesday, July 25
3:00 pm – 5:00 pm Registration
4:00 pm
Hotel Check in
6:00 pm – 8:00 pm Welcome Reception
7:00-8:00 am
Continental Breakfast
8:00-12:00 noonSALT Developments in Alabama, Including
New Sales and Use Tax Legislation
Monday, July 23
7:00-8:00 am
Continental breakfast
8:00-12:00 noonHow the New “Super SAS” and the Coming “Super
SSARS” Will Affect the Real World Practitioner.
James D. Martin, CPA
1:00 Golf Tournament
Tuesday, July 24
Bruce Ely, Esq.
Thursday, July 26
7:00-8:00 am
8:00-12:00 noonMeasuring Risk Through Analytics for
Fraud and Valuations
Kevin Andrews, CPA, ABV, CFE, CFF
5:45 am
Fishing Tournament – Harborwalk Marina
7:00-8:00 am
8:00-12:00 noonDid I Do That? – Tales of Accountants in the Courts
James D. Martin, CPA
6:30-8:30 pm
Poolside Dinner
Why Fortune Forward is Important
Continued from page 16
The chapter contributed two $5,000 scholarships in 2011 and two in 2012. We learned
about Alabama Gives Day and made our 2012
contribution to RA on that day. An anonymous
donor matched all RA contributions given on Alabama Gives Day, so our $10,000 contribution
mushroomed into $20,000! In fact, RA was the
single largest recipient of Alabama Gives Day,
with $106,000. Those funds will enable them
to complete the second floor of the high school.
The power of generosity outshines the power of
compounding any day!
I am proud to be a member of the Birmingham Chapter of CPAs. My perspective of what
this group represents has changed drastically
since I first joined in 1984. I’ve realized that this
is not just a professional accounting organization; this is a group of people who truly care
about being a part of their communities - reaching up, down and across to help enrich lives –
and who just happen to be accountants.
Do you have an
exit strategy for your
retirement savings?
Uncle Sam does.
He came up with it decades
ago. It is a way to compound
his tax intake to the same
degree your savings compound.
Tax deferral is an incomplete
strategy without an exit plan.
Michael LaHurd, Registered Representative of Park Avenue
Securities, LLC (PAS). Securities products and services are
offered through PAS, 5040 Roswell Road, Atlanta, GA 30342,
1-800-366-0839. Financial Representative, The Guardian Life
Insurance Company of America (Guardian), New York, NY.
PAS is an indirect wholly-owned subsidiary of Guardian.
PAS is a member FINRA, SIPC.
17
Student Success
A
Auburn Accounting Students Teach
Money Smarts at Drake Middle School
uburn’s Drake Middle School held its first Financial Literacy Fair on
Thursday, April 19. The Fair was created by Drake Language Arts
teacher and drama club advisor, Dr. Silvia Scaife and Auburn University
accounting professor Dr. Sarah Stanwick. Benjamin Bankes, the icon of
the AICPA Feed the Pig campaign, even made a surprise appearance late
in the afternoon.
The concept was awesome in its simplicity. Invite all 600+ sixth graders
at Drake to learn specific money management skills at 22 stations, earning
prizes along the way. The stations had events such as learning how to correctly write a check in a timed event, building a Lego car in order to learn
supply chain mechanics, shopping at the “Middle School Mini-Mart” to see
exactly how much Captain Crunch cereal was digging into parents’ food
budgets, and so on.
The Fair received seed money from a grant that Scaife
had received while at another school.
“I wasn’t able to initiate my project for a couple of reasons, one of them being that I was moved to Drake. The
grantors allowed me to move the money to Drake and,
when Dr. Stanwick suggested we ask the social studies teachers to help us
with a financial literacy fair, I jumped at the chance.”
Planning began in late fall and Stanwick’s spring semester cost accounting students were enlisted to help as part of a service learning project
for their class.
“We received such great support from the entire Drake administration.
I can’t believe how engaged the kids have been. We’ve got 350 students
in the gym for the afternoon session and it’s noisy, but not chaotic. They’re
having a good time and learning, too”, she said.
The Alabama Society contributed prizes for the sixth graders and materials about accounting careers to the college students. The ASCPA has
committed to co-sponsoring the next Fair and will meet with Drs. Stanwick
and Scaife in a fall 2012 planning session.
18 The Alabama CPA MAGAZINE
J
“You’re the Top”
ust as the 1934 song by Cole Porter says “You’re the top, you’re the
Coliseum”. Well, maybe you’re not ready for gladiator games, but you
are ready for the rough and tumble of the accounting profession.
Congratulations to these outstanding students, recipients of the 2012
Accounting Achievement Award. The award is given to the top graduating
accounting student for their excellence in academics, in service to others
and for strength of character.
Sharon Stipe, Diane Christy, Jessica Paulk and Dr. Mitzi Green, CPA at the
University of West Alabama Honors Day
Christopher Hall
Alabama A&M University
Brooke Johnson
Athens State University
Clayton A. Harmon
Auburn Montgomery
Elizabeth Elaine Fouse
Auburn University
Megan Cox CorleyHuntingdon College
Meet the Candidates
Ra’Shundra R. Johnson
Jacksonville State University
Dustin R. Taliaferro
Samford University
Deanna Jackson
Spring Hill College
Ebony O’Ree
Tuskegee University
Wesley M. Pope
University of Alabama
James A. Knight
University of Alabama at Birmingham
Lia Lombardo
University of Alabama in Huntsville
Ryan A. McPhail
University of Mobile
Noah C. Evans
University of Montevallo
Zachary D. Summy
University of North Alabama
Amy E. Hebert
University of South Alabama
Jessica Paulk
University of West Alabama
Continued from page 4
ing experience. Clark is a graduate of Troy University with both undergraduate
and masters of accounting degrees. He is a veteran of the Young CPA board
of directors and served as the board’s representative on the ASCPA board of
directors.
Diana Knight is a founding member of Sovereign CPA Group,
LLC, and has been working in the field of public accounting since
1986. She practices primarily in tax, focusing on small to midsized businesses, high wealth individuals, trusts and estates. A
graduate of University of Alabama at Birmingham, Diana is also
a Certified Valuation Analyst. She currently serves as president
of the Hoover City Schools Foundation and as a member of the
UAB Professional Advisors Council executive board.
We’re all in this together.
2012/13 dues notices went out via email
April 19. Pay online or mail your payment.
www.ascpa.org
19
Presorted Std
US Postage
PAID
Permit No. 131
Montgomery, AL
MAY
2012
The Alabama Society of Certified
Public Accountants
1041 Longfield Court
P.O. Box 242987
Montgomery, AL 36124
Address Service Requested
CAlendar of Upcoming Events
DateEventLocationTime
April 26 Birmingham YCPA Luncheon
The Club
11:30 am
April 26 Huntsville Chapter Luncheon
Redstone Federal Credit Union
April 27
Mobile Chapter Golf Tournament
Timber Creek
May 4 Birmingham ChapterHarbert Center
8:00 am
May 8
Mobile Chapter Meeting
Mobile Convention Center
8:15 am
May 9
Wheeler Basin
Decatur Country Club
May 15 Montgomery Chapter
Kat & Harri’s
May 19
Southeast Chapter – Service Day
Coalition for Homeless (see announcement page for details)
May 24 Mobile Chapter
Night at the BayBears
For more information on these events, visit our website www.ascpa.org
In honor of the
men and women who
have preserved
the freedoms
Americans hold dear.
Celebrate
Memorial Day.
The Alabama Society office
will be closed on Monday, May 28.
Air Force Reserve Medical Administration Unit,
Balad, Iraq, 2006
Noon
noon
5:30 pm
5:30 pm

MeMbership issue - Alabama Society of CPAs

Transcription

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