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Inside this Issue Gary C. Allerheiligen, CPA: A Role Model Advocating the Profession Meet our Government Affairs Consultants • Meet the Kansas Board of Accountancy HB 2117: Under Construction by Amber Goering Resolving Conflict by Rich Drinon

2 AUGUST/SEPTEMBER 2012

CONTENTS

8

Skyscapes SEPTEMBER/AUGUST 2012 ADVOCACY ISSUE

INSIDE THIS ISSUE

4

ANADVOCACYROLEMODEL

From the CEO

Drinon’s Leadership Express: Resolving Conflict

Gary C. Allerheiligen: A Role Model Advocating the Profession

Meet the Government Affairs Consultants

More About the KSCPA PAC

HB 2117: Under Construction

A Pathway for Access to the Profession

Meet the New Kansas Board of Accountancy Appointees

2012 Master Calendar - Conferences, Courses, Events

Online Self Study

Online Live Learning

Conference Summaries

Member & Vendor News

New Members

Classifieds

Mark Your Calendar! Events & Conferences

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FROM THE CEOD ear KSCPA Members,

ADVOCACY – Our Greatest Competitive AdvantageLast week, our leaders met in Overland Park to review our strategic plan. Our next Skyscapes will cover the details of this event which included trends impacting the accounting profession, SCOT analysis (strengths, challenges, opportunities, and threats), and five “big rocks” for the coming year.

The most impactful result of the session was the update to our vision, mission, and core values as proposed by our 2012 “20 up to 40” leadership group. To gain a clear view of the KSCPA strategic plan and to participate in the action items for our “big rocks,” please register for our November 14th 80th annual meeting events at the Hyatt Wichita on www.kscpa.org or by calling 785.272.4366.

Over the past three months, Chair Schuster and Skyscapes addressed three of our big rocks – professional development, membership growth, and leveraging technology to communicate member value. This issue of

Skyscapes covers the final “big rock” for the current year – ADVOCACY. The number of individual KSCPA advocates like Gary Allerheiligen is limited, but we are the premier association representing CPAs, making the KSCPA the key advocate for Kansas CPAs.

When the Department of Revenue, legislature, and representatives in Congress need advice from accountants, they turn to the KSCPA as does the AICPA when they need support for legislative, professional standards, or IRS regulations. The KSCPA initiates actions needed to address changes due to globalization, regulation proliferation, and uncertainty.

Advocates champion and inspire others to take action. Passion for our profession gives us the ability to communicate with a strong message and we are able to immediately connect with each other and those we want to motivate and get involved in our causes. As CPAs, we possess the power to be the natural leader for the accounting profession in Kansas. We are able to direct individuals and groups with confidence and encourage others to follow. We are dynamic, optimistic, and we anticipate changes in the landscape and react by approaching group dynamics inclusively to achieve collective participation.

We are the champions for CPAs, which is why advocacy is our greatest competitive advantage.

I encourage you to help us maintain this advantage by attending the leadership meetings on November 14 and connecting with your fellow CPAs to identify our actions over the coming year. Please register today and stay over for the 80th anniversary gala dinner dance and 62nd Annual Tax Conference.

Thank you for your support of the KSCPA and your contributions to our profession.

Mary Rapp MacBainPresident/CEO, KSCPA

Statements of fact and opinion are made by authors alone and do not imply an opinion on the part of the officers or members of the KSCPA. Publication of an advertisement in Skyscapes does not constitute an endorsement of the product or service by Skyscapes or the KSCPA. Copyright © 2012 Kansas Society of CPAs; Topeka, KS. All rights reserved.

OfficersRobert J. Schuster, Chair, Designated AICPA Council Representative M. Aron Dunn, Vice ChairMelinda A. Hitz, Secretary/TreasurerJohn H. Bruckner, Immediate Past Chair

Board of Directors(Term Expires 2014)Rebecca J. CaseySean M. CoppCharles GnizakTrisha A. CavanaughJames A. WurbsRodney G. Van Norden, KSBOA LiaisonGary C. Allerheiligen, AICPA Council Rep.

Board of Directors(Term Expires 2012)

Chet BuchmanM. George DurlerLewis R. EricksonGregg C. GoodwinMichelle Schneider

Educational Foundation Board of TrusteesJohn C. Rich, ChairNorman P. Hope, Vice ChairKenneth A. Selzer, Secretary/TreasurerKyle J. HawkJohn W. DenneyPaul T. MasonCheryl G. HaywardJohanna D. Lyle

Political Action CommitteeDenis W. Miller, ChairJames T. Clark, TreasurerAmber K. Goering DeAnn A. HillLeon C. LoganKathryn J. MitchellMichael V. Rogers

Mary Rapp MacBain, CPA.CITP, CGMA President/CEO; Editor for SkyscapesKaren Mitchell, CPA, CGMAFinance DirectorRita Barnard,Peer Review AdministratorMarlene Shellenberger,Administrative ManagerDanielle Bulson,Membership & Communications Coordinator;Copy Editor for Skyscapes

Contributing Writers: Amber GoeringRich DrinonMarlee CarpenterJoanne BarryDanielle Bulson

The Kansas Society of Certified Public Accountants, Inc.100 SE 9th Street, Suite 502Topeka, KS 66612-1213Phone: 785.272.4366, FAX: 785.272.4468

Board of Directors(Term Expires 2013)

James K. BoomerGinger L. FarneyCarolyn C. GeorgeMindi A. OrmistonMatthew R. List

4 AUGUST/SEPTEMBER 2012© Copyright 2012 Rich Drinon, used with permission.

DRINON'S LEADERSHIP EXPRESS

Resolving Conflict

Rich Drinon, M.A., is a leadership speaker, trainer and coach. Over the past 25 years he has presented thou-sands of sessions for hundreds of or-ganizations throughout the U.S. and Canada, including KSCPA. He has also conducted individual communi-cation coaching for hundreds of lead-ership and management executives.

Rich has worked in leadership posi-tions for local, statewide, national and international for-profit and non-profit organizations. He’s a University of New Mexico Journalism graduate, and has a Master’s Degree in Com-munication & Leadership Studies from Gonzaga University. His maga-zine articles have appeared in Kansas Business News, New Mexico Business Journal, The New Rock Times Music Magazine and Sports Illustrated. His book, “Stepping Up to Leadership” is the text for a Washburn University sponsored program he instructs on Di-rections in Organizational Leadership.

Mark Zuckerberg

Conflict happens! And when it does, the leader must be prepared to address issues between parties. Some leaders have a low tolerance for confrontation and avoid intervening in conflict between followers. They take the attitude, “The issue will work itself out.” Others are quick to squelch disagreement between parties by discouraging contention but not helping the individuals resolve issues. In this case, issues linger below the surface and may be displayed through less overt skirmishes or passive – aggressive behaviors. By being proactive, a leader can address conflict and resolve issues before they spread like a virus or escalate to war. Conflict is a natural part of working and living with others. Sometimes conflict is positive, bringing to light different ideas, strategies and methods for conducting business. Positive conflict can generate a creative or competitive tension that makes an organization dynamic. Conflict can also be negative. When the competition between parties turns to fighting, or tension reaches the breaking point, people and organizations can be damaged.

FEATURE ARTICLE

5WWW.KSCPA.ORG© Copyright 2012 Rich Drinon, used with permission.

form their own group in order to focus on their specific needs. State: One state is going to court with another over water rights from a river running through both. Minors from state A are travelling across lines to purchase alcoholic beverages due to the lower drinking age in state B. Fans from one state university seem to hate fans from their rival state’s university, and are playing out those feelings in hostile behaviors creating crime and economic problems for hospitality businesses in both communities. Nation: One nation is having difficulty with illegal immigration from a neighboring nation. Another nation is at odds over long standing political ideologies between the two entities, making for a fragile peace and perpetual chance of war. And still, a third nation is engaged in a trade war with a fourth nation, hurting the inhabitants of both. World: You get the picture!

CONFLICT BEHAVIORS & COMMUNICATIONDISC Behavioral Styles & Conflict There is always potential for individuals with different behavioral styles to misinterpret or misunderstand one another. In the module on Recognizing & Relating to Four Behavioral Styles, this series examined the DISC Model of Behavioral Styles and identified Dominant, Interactive, Steady and Compliant types as follows (Allesandra & Associates, Inc., 2010): “D” or Dominant types are Faster-Paced/Decisive & Goal-oriented. “I” or Interactive types are Faster-Paced/Spontaneous & People-oriented. “S” or Steady types are Slower-Paced/Relaxed & Relationship-oriented. “C” or Compliant types are Slower-Paced/Systematic & Task-oriented. When it comes to everyday workplace priorities, such as building relationships, achieving results,

For the focus of this article, conflict is defined as a disagreement between two parties over any particular issue. The purpose of this article is to examine several of the sources of these issues, accompanying behaviors and means of practicing resolution.

SOURCES OF CONFLICT People become conflicted about many things. In any area where there is a difference, there is potential for disagreement. Areas of potential conflict that impact people universally are: gender, age, nationality, territory, cultural background, ideology, power, resources, priorities and personality – to name a few. Just take a look around your home, neighborhood, community, office, business, industry, state, nation and world and you will find great potential for conflict. Here are a few examples:Home: How many times a day do people living under the same roof experience disagreement over who was supposed to do what and when; what belongs to whom; and why one sibling has to do something the other doesn’t have to do? Neighborhood: Most neighborhoods have households at odds over how homeowners or tenants should keep their dwelling; someone’s cat, dog or kids; or the noise level down the street.Community: There is no better place to see conflict at work than at a city council meeting. Debates over services and expenditures, rules and regulations, and use or misuse of public funds abound in communities today as municipalities struggle to make ends meet. Office: What’s the latest office scandal? Who is undermining who and why? How come so and so got promoted but what’s-his-name didn’t? Business: How often is one location favored over another among banking centers; one department has better access to resources than another; or so and so in Houston has more clout than a counterpart in Boston? Industry: A large religious group is experiencing a split among members on an issue and will divide into two camps at variance. Technology or clinical members of a health care trade association want to break away and

6 AUGUST/SEPTEMBER 2012© Copyright 2012 Rich Drinon, used with permission.

DRINON'S LEADERSHIP EXPRESS

managing change or making decisions, people with different behavioral styles prioritize things differently which can easily lead to conflict. Here are the priorities of each:

Dominant types may confront or become combative with others who stand in the way of their goals. Interactive types may overlook areas of conflict over fear of alienating friends. Steady types may avoid conflict in order to preserve peace and harmony. Compliant types may debate over facts when they know they are right, but may also avoid confrontations that lead to hostility. These behaviors can vary significantly according to the individual’s level of maturity, how high the stakes of the issue may be and a variety of other influencing factors.

PASSIVE, AGRESSIVE & ASSERTIVE COMMUNICATION In addition to one’s behavioral style, how you express yourself in any given situation has a lot to do with arriving at a favorable post-conflict outcome. Some individuals, in the throes of conflict, communicate passively and others aggressively. If you choose to address conflict with another person, or between two parties, it’s essential to communicate in a manner most fitting for the particular point of contention. Assertive communication usually - but not always - fulfills this need. Passive CommunicationA person displaying a passive style of communication: • Allows others to chose when, where and what will happen. • Avoids saying what he or she wants or feels. • Asks to be turned down with expressions like, “If you wouldn’t mind.” • Gives up if the first request is refused. • Uses such empty phrases as “you know” or “I mean.”

• Hides real feelings to avoid disagreements. • Uses many vague words hoping to be understood. • Manipulates through a helpless, “poor me” attitude. • Criticizes what he or she does. • Apologizes often. • Cowers in posture, voice and manner. Aggressive CommunicationA person showing an aggressive style of communication: • Uses the word “You” to send messages that hurt, accuse or blame. • Uses threats, labels and putdowns. • Sets up “win-lose” situations rather than negotiating. • Ambushes people when they are unprepared or preoccupied. • Listens little or only to what he or she wants to hear. • Exaggerates with such words as “always” or “never.” • Manipulates and chooses for others. • Uses one-upmanship. • Intimidates others with an exaggerated show of power. • Threatens others in posture, voice and manner. Assertive CommunicationA person using an assertive style of communication: • Uses the word “I” showing ownership of feelings or needs. • Negotiates clearly and directly for what is wanted. • Leans forward in a relaxed manner and makes eye contact. • Makes references to specific behaviors; uses active listening to find a “win-win” solution. • Sets a convenient time to discuss or negotiate things. • Sets a firm time and follows up to avoid being put off. • Avoids exaggerating with words such as “always” or “never.” • Keeps the communication short and simple and calmly repeats appropriate requests.

7WWW.KSCPA.ORG© Copyright 2012 Rich Drinon, used with permission.

PRACTICING CONFLICT RESOLUTIONConsidering Possible Outcomes

In addition to recognizing conflict sources and the need for assertiveness, one must consider possible outcomes of any given conflict. Those outcomes include mutual defeat, defeat of one’s opponent, reaching a compromise, surrender to an opponent or arriving at a mutual victory. These outcomes can also be translated as follows: • Lose/Lose • Win/Lose • Win Some/Lose Some • Lose/Win • Win/Win When taking aim at a “desirable” outcome, one must consider the situation. Although a Win/Win outcome sounds ideal, this scenario is hard to achieve unless both parties make that end result their goal. If one party is determined to defeat the other, due to competition or hostility, one may have to take a Lose/Win approach. And, while compromise may sometimes be the best choice for both parties, there are also times when both parties choose to risk all and arrive at a Lose/Lose outcome. Joint problem-solving presents an ideal at which to take aim. With joint problem solving both parties accept that they both have a problem and recognize they are both losing. This approach takes a future focus while looking for a creative solution and agreed criteria for success (Cormack, D., 1989).

Using a Mediator In order to facilitate a joint problem-solving meeting, parties can call upon the expertise of a mediator. A mediator is generally considered objective, responsible and acceptable to both parties. He or she must be detached from the conflict, understand the positions of both parties and be skilled with both problems and people. A mediator must be able to lead both parties in dialogue and discussion while working to develop cooperation between parties and creating a common vision (Cormack, D., 1989).

Promoting Common Vision & Practicing Joint Problem Solving

A common vision is an overriding target that both groups accept as essential and achievable. This vision moves the parties from Lose/Lose or Win/Lose to Win/Win. The joint problem- solving approach moves participants to a higher order, an inclusive vision that answers the question, “How do we both get what we want?”

Developing a common vision through the use of a facilitator and joint problem solving helps parties must reach a basis for reconciliation that includes fairness, mutual respect and consensus (Cormack, D., 1989).

CONFLICT STYLES The Thomas-Kilmann Conflict Mode Instrument (TKI) has been selected as an assessment and learning tool to accompany this session on Resolving Conflict (2007). Course participants are encouraged to take the assessment to determine their preferred modes and to read the associated materials in order to better understand the various ways humans approach conflict. The materials will help readers better understand which modes are best applied under what circumstances and why. The TKI describes one’s behavior along two basic dimensions: assertiveness and cooperativeness. These two dimensions can be used to define give conflict handling modes as:

Competing = assertive and uncooperative Collaborating = assertive and cooperative

Compromising = intermediate in both assertiveness and cooperativeness

Avoiding = unassertive and uncooperativeAccommodating = unassertive and cooperative

RESOURCES• Allesandra & Associates, Inc. (2010). The DISCseld online

report. Carlsbad, CA: Allesandra & Associates, Inc.• Cormack, D. (1989). Team spirit (Reprint ed.) Grand Rapids,

MI: Pyreness Books.• Thomas & Kilmann (2007). Thomas-Kilmann Conflict Mode Instrument. Mountain View. CA: CPP, Inc.

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FEATURE ARTICLE

Gary C. Allerheiligen, CPA Gary is retired, but we often call this his “retirement,” as he continues to contribute his energies not only as a volunteer, but also as an instructor at KSCPA conferences and courses. Gary is always willing to present at our conferences, including the Conference on Kansas Taxes, Kansas Tax Conference, and Business & Industry Conference. In 2011, he began instructing KSCPA eight-

hour continuing education programs, focusing on taxation updates/strategies and pass-through entities.

What’s most striking about Gary is that he is a mentor to many individuals. We often hear him say, “I’m old school.” He was always the first to the office, wears a suit when we tell him he can be casual, and thoughtfully evaluates and critiques honestly.

A Role Model Advocating the Profession This year represents Gary’s 40th consecutive year as a member of the Kansas Society of CPAs, a professional organization for which he has admirably served. Gary currently represents the KSCPA as the Elected Member of Council for the AICPA. He is a member of the KSCPA Ethics Committee and Chair of the Legislative Executive Committee. Gary served as a member of the Board of Directors and Executive Committee and was the 2009-10 Chair of the KSCPA.

Gary’s life has been saturated with service, not only to his profession, but also to his community. He encourages all CPAs to belong to their professional associations, even if they are not committed to service. We often hear him state, “All CPAs benefit from the KSCPA’s advocacy for the profession, even those who never pay dues.” He believes in the role that CPAs play in their professional associations and that the KSCPA is essential to the success of all CPAs.

Gary recently retired from partnership in Grant Thornton where he was the Wichita Office Managing Partner. He is one of those rare individuals who is willing to thoroughly evaluate the issues and who is always ready to lead our members in taking a stand on those issues that impact the profession and the organizations we serve. This was true during the recent activities related to HB 2117 that was signed by the Governor in May.

Gary led the KSCPA Legislative Executive Committee and Special Task Force on Taxation. He testified on behalf of the KSCPA, assisted the Department of Revenue, spoke with legislators, their caucuses and taxation committee chairs, and ultimately prepared a course that he presented to over 600 CPAs and others around the state. He continues to educate members of the community, including those attending the Governor’s Small Business Forum in Overland Park, and he will lead the formulation of technical corrections to be presented to the legislature by letter and in person at the upcoming “CPA Day at the Statehouse” on January 17, 2013.

“All  CPAs  benefit  from  the  KSCPA’s  advocacy  for  the  profession,  even  those  who  

never  pay  dues.”

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If you inquire of the many individuals who gather around him, however, you’ll quickly learn that he impacts the lives of individuals as well as the profession. His “old school” demeanor has not affected his ability to understand the vision for our profession. Grant Thornton has been on the forefront of the advancement of women in the profession, and Gary has personally mentored and helped women achieve leadership positions. He has a knack for identifying talent for whom he generously opens doors.

Gary is a caring husband, father, grandfather, friend, and colleague. He is truly an individual for whom our profession is proud. A role model for advocating the profession, yes … and so much more.

In addition to becoming a life member at the 2012, 80th Annual Meeting of the KSCPA on November 14, Gary will receive the KSCPA Lifetime Achievement Award. Please plan to attend the annual meeting and the celebration of the 80th anniversary of the KSCPA.

Registration for all the November 14 events is available now on the KSCPA website under “Events.” Click on each event below to register today! Come celebrate not only Gary’s achievements, but also congratulate the other life members who will be honored at this event.

Annual Meeting of the KSCPA and the Educational Foundation – 9 -10:30 am (Registration at 8:30)

Leadership Summit &“20 up to 40” Graduation & Group Project Presentation – 10:45 -1 pm (includes lunch)

Board of Directors Meeting – 1:15 - 2:30 pm

Professional Issues Update with Rich Caturano, CPA, Chair, AICPA – 3:00 – 4:40 pm (Registration at 2:30)

80th Anniversary Gala (Dinner & Dance) – 6:00 – 10 pm (Opens at 5:30) – $75 per person - Limited Seating – Register Now!!

MARK  YOUR  CALENDAR“CPA  Day  at  the  Kansas  Statehouse”

1:00  –  3:00  pm:  Rally  together  and  meet  legislators

3:30  –  4:30  pm:“CPA  Advocacy  Role”  with  “20  up  to  40”

4:30  –  5:15  pm:HB  2117  Update  for  legislators  and  others

5:15  –  7:00  pm:Legislative  Reception  sponsored  by  KSCPA

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Meet the Governmental Affairs Consultants Q&A With Natalie Bright & Marlee Carpenter

Our Consultants Assist the KSCPA as follows:

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More About the KSCPA PAC

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HB 2117: Under ConstructionBy Amber Goering, CPAReprinted with Permission of Bright and Carpenter Consulting, Inc.

When Governor Sam Brownback took office, one of his most pressing goals was to change the tax landscape for the state of Kansas. He recognized that the tax code was complicated and needed to be simplified and streamlined to attract new business startups and to allow Kansas families to keep more of their hard-earned dollar.

The initiative originally included plans to move from three income tax brackets to two, eliminate individual income tax on non-wage business income, and increase the standard deduction for head of household filers. The changes were to be paid for by holding the sales tax rate steady at 6.3%, eliminating the two-year severance tax exemption on new pool oil and gas wells, eliminating itemized deductions and utilizing future excess revenues to reduce corporate and individual income tax rates.

In an interesting turn of events, the Senate initially passed their version of the bill with the intention of keeping the debate alive and negotiating a less costly tax cut package in a joint House-Senate conference committee. The House was concerned negotiations would fail and passed the original, larger tax-cut legislation originally proposed by the Senate. Once the bill reached Governor Brownback’s desk, despite encouragement from him to the House and Senate

to reach a compromise, neither body would do so. The bill was signed into law.

Because of the atypical passage of the bill, Brownback’s desired “pay-fors” did not make it into the law. Changes that did make the signed version and are

effective January 1, 2013 are:

• Lower income tax brackets for individuals, with the highest rate reduced to 4.9% instead of the current 6.45%.

• Elimination of income tax on non-wage business income from the following entities - LLC’s, Partnerships, S Corporations, Estates, Trusts and Farm Activities. It is important to note here that because income from these entities will not be taxable; neither will the losses be deductible. Furthermore, several items deductible for Federal tax purposes will be added back to Kansas adjusted gross income. Self-employment taxes; deductions taken for pension, profit sharing and annuity plans of self-employed persons;

deductions for self-employed health insurance and any domestic production activity deductions will be add-backs.

• The homestead property tax refund will only be available to persons who own their home.

• Many tax credits allowed to individuals are now repealed, the most notable being the food sales tax rebates, adoption expenses, child day care expenses and disabled access expenditures.

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About the Author Amber Goering is a tax manager in public practice in Shawnee, KS. As a professional accountant for more than 13 years, Amber dedicates her energies to helping small businesses and individuals. She focuses on tax planning/strategy, consulting, and tax preparation.

Highlights of Amber’s Professional &Community Service

• Member of the American Institute of CPAs and Kansas Society of CPAs. Amber is a nominee for the KSCPA board of directors and serves on the legislative executive committee, political action committee and member growth task force.

• Graduate of KSCPA “20 up to 40” leadership program and named 2010 AICPA-KSCPA Emerging Leader “Woman to Watch.”

• Member of Western Johnson County Rotary Club with service as Treasurer.

Amber received her BBA in accounting from Belmont University and holds a permit to practice as a CPA in Kansas.

There are a couple of missteps that will need to be adjusted to “fix” the law. The bill did not amend the original language that eliminated itemized deductions, but it is the intent of the legislature that itemized deductions continue to be available. A slightly more complicated unintentional oversight was that an entity’s basis for Kansas purposes will now essentially be “frozen” in time until the disposition of the entity. Recognizing that this could create significant tax liabilities resulting from gains on the sales of these entities or from annual cash distributions from them, the KSCPA will encourage the legislature to add language specifically stating that Kansas basis would equal Federal basis.

Some businesses are considering restructuring in order to fully benefit from these state tax changes. However, many CPA’s are cautioning their clients to not move hastily, as there could be federal tax repercussions that outweigh the state benefits, especially with the uncertainty of tax policy at the federal level.

It is the hope of many that this law will encourage business to relocate to and choose to open businesses in the state of Kansas. Research shows the states with zero income tax rates significantly outperform those with the highest personal income tax rates (in terms of gross state product), experience larger than average population growth and boost

state tax revenues at a faster pace. These things, along with controlled state spending, will all need to happen to counteract the revenue lost by the enactment of the bill.

It is expected any “tweaks” needed to the new tax law will be on the Governor’s agenda for the 2013 session.

(Editor’s Note: Please see article about Gary Allerheiligen for “CPA Day at the Kansas Statehouse.” Information will be available for members to use to

communicate to their legislators by mail, in person at home, or at the “CPA Day” about the technical corrections.)

Members, including KSCPA Chair Bob Schuster and Amber Goering, meet biannually at the KSCPA Leadership Summit to chart the course for our association over the coming months.

Many task forces meet outside of the leadership summit, by conference call or in person, to work on special projects, including tax bills, exposure drafts, and member growth events.

Want to participate? Contact mary@kscpa.org.

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SEPTEMBER 2012 / THE CPA JOURNAL 7

p u b l i s h e r ’ s c o l u m n

Accounting educators are well awareof the challenges facing accounting

education in this country—one of thembeing that tenure-track educators havebecome somewhat of an endangeredspecies. Without enough accounting edu-cators in the pipeline to meet demand, theeducation of the next generation of CPAsrisks becoming compromised, unlessaccounting education can adapt to meetevolving circumstances.

The recent Pathways Commission onAccounting Higher Education report,“Charting a National Strategy for theNext Generation of Accountants,” releasedin July, gives us a roadmap on how to dojust that. The commission was created twoyears ago when the AICPA and theAmerican Accounting Association(AAA) gathered a broad range of account-ing educators and representatives from var-ious accounting professional associationsto study the future structure of highereducation for the accounting profession anddevelop recommendations for “education-al pathways” to engage and retain not justthe best and brightest students and educa-tors, but also practitioners and otheraccounting professionals, in higher educa-tion and in practice.

At more than 130 pages long, the com-mission’s report offers a broadly definednational strategy for accounting higher edu-cation through a series of recommendationsand objectives designed to meet the chal-lenges of accounting education in the 21stcentury (http://commons.aaahq.org/files/0b14318188/Pathways_Commission_Final_Report_Complete.pdf). The report isa comprehensive blueprint that considersthe diverse paths, changing pedagogicalmodels, and various bodies of knowledgeavailable for research, while also acknowl-edging the challenges and impediments toimplementing its recommendations. Of allof the commission’s recommendations,there is one that could have an enormousimpact and generate long-range positiveresults: the establishment of a high school

accounting class that would be eligiblefor advanced placement (AP) credit.

An Opportunity for Students and Educators

Although accounting courses are availableto high school students as part of NewYork State’s Career and Technical Education

(CTE) program, which prepares students foremployment and post-secondary education,the study of accounting needs to come outfrom the shadow of our technical schoolsand into classrooms that require the high-level critical-thinking and problem-solvingskills demanded by AP courses. Accountingcan then be understood not only as a careerfor those who are “good at math,” but alsoas a global, licensed profession that offersdiverse possibilities for success.

AP courses allow high-achieving highschool students to earn a weighted GPAbeyond the standard 4.0, so that they can getthe best grades that will get them into thebest schools; yet, accounting is excludedfrom that talented pipeline. The best andbrightest high school students in the coun-try are instead exposed to 34 other subjects—including biology, computer science, andenvironmental science—that lead to careers

in areas other than accounting. In order forthis to change, high school accounting teach-ers would need to undergo appropriate train-ing, which would provide the toolsrequired to teach these classes. Such an APcourse would need the approval of theCollege Board, the nonprofit membershiporganization that oversees high school APcurricula and examinations. In practicalterms, this means getting a certain numberof member high schools to adopt the course,finding a champion to get the proposalthrough the process, and persuading a num-ber of universities to accept the course,according to the report. Once the CollegeBoard accepts the program, high schoolscould begin offering AP accounting cours-es within two years.

The good news is that this groundworkis being laid right now. Kansas StateUniversity launched the Accounting Pilotand Bridge Project, which is dedicated toestablishing an AP accounting course inclassrooms across the country. (Educatorscan read more about it at www.accountingpilot.com.) An AP course inaccounting would not only introduce highschool students to the CPA profession; itwould also finally bring the profession to aplace where it is too-rarely found—Americanhomes. The commission confirms that oncean AP accounting class is in place, theaccounting profession will have a viableinfrastructure that will provide effective,long-term access to these students. Accordingto the College Board, approximately 3.2 mil-lion AP exams were administered in the2010 academic year, showing that there isno shortage of interest in AP courses;because New York State is one of the largestmarkets for AP courses, getting our highschool accounting educators trained andready to teach our state’s high achieversshould be a priority. ❑

Joanne S. BarryPublisher, The CPA JournalExecutive Director, NYSSCPAjbarry@nysscpa.org

A Pathway for Access to the Profession

VIEWPOINT

16 AUGUST/SEPTEMBER 2012

Public Member: T.C. Anderson, Retired Executive Director, Kansas Society of CPAsT.C. was the executive director of 1977-2005. He was interested in being on the KSBOA because he wants “to provide a friendly service for those seeking a Kansas license to practice public accoun-tancy and to those who hold Kansas permits to practice, while at the same time providing protec-tion to citizens using services of CPAs.” T.C. graduated with a B.A. from Washburn University in 1963. T.C. will receive honorary membership in the KSCPA at the annual meeting on November 14, 2012 in Wichita, Kan. T. C. Anderson replaces Jeffery Bottenberg, Polsinelli Shughart, on the board.

Meet the New Kansas Board of Accountancy Appointees

John Helms, CPA, Member, Audit Department, Wendling Noe Nelson & Johnson LLCJohn was interested in being on the KSBOA because he has “a sincere interest in ensuring that the public trust and confidence in the CPA license and credential is preserved and maintained.” John received a B.S. in Business Administration, Summa Cum Laude from Kansas State University in 1977. He has thirty-five years of experience in public accounting with Wendling Noe Nelson & Johnson, LLC. He became an owner member in the firm in 1989. John Helms replaces Ginger Powell, Berberich Trahan & Co., P.A., on the board.

T.C. Anderson and John Helms join the following appointees:

Patricia O’Sullivan, Lecturer,Wichita State University,Wichita – Public Member

Denise Denning, Partner, Grant Thornton LLP,

Wichita

Kathy Mitchell, Opera-tions Partner, Brungardt Hower Ward Elliott & Pfeifer, LC, Hays, Vice-

Chair

Rodney Van Norden, Managing Member, Lewis

Hooper & Dick, LLC, Garden City

Thank You for 9 Years of Service!Ginger Powell is Managing Director at Berberich Trahan & Co., P.A. in Topeka. Ginger was appointed to the Kansas Board of Accountancy in October 2003 and served until July 2012. Ginger said the most rewarding part was “helping fellow CPAs continue in the practice of accountancy.”

The most challenging part was “making sure you got it right. I felt an incredible amount of responsibility to make sure I understood the facts and circumstances and made a decision that was right for the indi-vidual CPA and the public.” The KSCPA would like to thank Ginger for her service to the profession. Thank you Ginger!

Jeffrey Leiserowitz, Member,

Jeffrey A. Leiserowitz, CPA, LLC, Leawood,

Chair

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2012 MASTER CALENDARCONFERENCES

LEADERSHIP EVENTS

COURSES

PROFESSIONAL DEVELOPMENT CEUs

PLACE KEYMETRO AREA WICHITA AREA OTHER PLACES

1 Crowne Plaza, Lenexa 8 Wichita Area Association of Realtors 13 The Oread Hotel, Lawrence2 American Century Investments, KCMO 9 Friends University 14 KSU Alumni Center, Manhattan3 Ritz Charles, Overland Park 10 Hyatt Regency 15 Prairie Band Convention Center, Mayetta4 Sheraton, OP / Deer Creek Gold Club 11 Homewood Suites at the Waterfront 16 Marriott Courtyard & Rolling Hills, Salina5 Bristol Seafood Grill, Leawood 12 Kennedy and Coe 17 Topeka Country Club6 AMC Marquee Lounge, Power & Light 18 Hy-Vee Club Room, Topeka7 Marriott, OP / TimberRidge, Olathe

AREA KEYAA Accounting & Auditing G Government LE Leadership Event (no CPE) PD Personal DevelopmentE Ethics I Business & Industry MC Management Consulting T TaxationF Frade IT Information Technology N Networking/Other (no CPE) U Update

NP Nonprofit YB Yellow Book

Date(s) Description CPE Speaker Area Place

10/4Caffeinated Conversations - Strategic

Planning and the KSCPA2 Mary MacBain PD 5

10/19Business Valuation Conference: “Exploring the Advanced State-of-the-Art Business Valuation”

8 Panel MC 1

10/23 Public Sales Workshop with Rich Drinon 7 Rich Drinon PD 1811/1 Excel-Based Dashboards 8 K2 Enterprises IT 111/2 Technology for CPAs: “Don’t Get Left Behind” 8 K2 Enterprises IT 1

11/13-14 “20 up to 40” Graduation Session 4 Rich Caturano PD 1011/14 Annual Meeting/Executive Committee Meeting NA Bob Schuster LE 10

11/14Professional Issues Update with

Rich Caturano, AICOA Chair - FREE2 Rich Caturano U 10

11/14Annual Meeting of KSCPA and

Educational FoundationNA Bob Schuster LE 10

11/14Leadership Summit -Task Force Meeting

(includes lunch)NA NA LE 10

11/14Leadership Summit -

Board of Directors MeetingNA M. Aron Dunn LE 10

11/1480th Anniversary Gala Dinner & Dance

SPECIAL EVENT!NA

Lonnie McFadden Band

N 10

11/15-16 62nd Annual Kansas Tax Conference 16 Panel T/E 10

11/26Implementation Tools in Smaller Audits - Planning and Internal Control Tools on Audit Procedures

8 Alan Anderson AA 1

11/27Implementation Tools in Smaller Audits - Conduct

of an Audit, Fieldwork and Wrap-Up8 Alan Anderson AA 1

11/28The 2011 Revised Yellow Book: Government

Auditing Standards (w/ GAO Exposure Draft Info)8 Alan Anderson YB/G/AA 1

11/29Non-Profit Accounting & Reporting:

From Start to Finish8 Alan Anderson NP/AA 8

11/30The 2011 Revised Yellow Book: Government

Auditing Standards (w/ GAO Exposure Draft Info)8 Alan Anderson YB/G/AA 8

12/62012 Tax Advisor’s Update

(Biebl & Ranweller)8 Tom O’Shaughnessy T 11

12/6-7 Heartland Technology Conference 16 K2 Enterprises IT 1

12/72012 Tax Advisor’s Update

(Biebl & Ranweller)8 Tom O’Shaughnessy T 1

18 AUGUST/SEPTEMBER 2012

PROFESSIONAL DEVELOPMENT CEUs

2012 MASTER CALENDAR cont’dDate(s) Description CPE Speaker Area Place

12/10Common Frauds and Internal Controls forRevenue, Purchasing and Cash Receipts

8 Lynn Fountain AA/F/E 1

12/10 AICPA’s Annual Federal Tax Update 8 Douglas Warren T 112/10 Caffeinated Conversations - IRS Update 2 Catherine Murphy T 1212/13 Family Wealth Management 8 Dennis Gerschick MC 112/17 Identifying Fraudulent Financial Transactions 8 Lynn Fountain AA/F/E 8

12/18Applying the Risk Assessment Standards

Using a Case Study Approach8 Lynn Fountain AA/F/E 8

12/19Delving Into the Top Twelve Issues for Partnerships, LLCs and S Corporations

8 Gary Allerheiligen T 9

12/20Delving Into the Top Twelve Issues for Partnerships, LLCs and S Corporations

8 Gary Allerheiligen T 1

12/27 Annual Update for Accountants and Auditors 8 Mark Dauberman AA 8

12/27S Corporation Fundamentals: Attributes of, Election and Taxation of S Corporations

8 Gary Allerheiligen T 1

12/28 Annual Update for Accountants and Auditors 8 Mark Dauberman AA 1

12/28S Corporation Fundamentals: Attributes of, Election and Taxation of S Corporations

8 Gary Allerheiligen T 8

Liability Insurancefor your

Protect your firm from the staggering loss of time, hard-earned money, and reputation that a lawsuit can cause. Even if you’re not at fault, the cost of defending your firm or settling a claim can be financially devastating. That’s why securing a professional liability insurance plan through Pearl Insurance and General Star, rated A++ by A.M. Best, is a must.

Contact an Accountants Professional Liability specialist at 800.447.4982 or visit pearlinsurance.com/apl for more information!

Accounting Firm

Professional

19WWW.KSCPA.ORGAmerican Institute of CPAs

OCTOBER 28-30, 2012Gaylord National Hotel, Washington, DC

Cloud technology is playing a transformative role in the way firms operate today. This premier event will help you embrace cloud technology as a strategic opportunity to start or evolve your client accounting services practice, and implement best-in-class tax and audit workflow solutions. Learn to provide value-added Business Process Outsourcing and Outsourced CFO services, including bill management, financial reporting analysis, cash flow management, payroll services and more via a cloud-based platform.

This workshop-style event combines cloud and mobile technology with practice development strategies and hands-on software training to help you create new profit centers, standardize and specialize your services to client industry verticals, address staffing needs, and enhance your role as your clients’ most trusted business advisor.

To learn more, download the brochure or visit DigitalCPA.com

Uncover your firm’s potential at the most digitally transforming event of the year!

KANSAS SOCIETY OF CPAs MEMBERS SAVE $100 Enter promo code D12KS during check out

20 AUGUST/SEPTEMBER 2012

CONTINUING EDUCATION

ONLINE SELF-STUDY

ANDERSON’S AUDIT EXPRESS

DRINON’SLEADERSHIPEXPRESS

FOUNTAIN’S GOVERNANCE EXPRESS

1. Corporate Ethics – 10 years post Sarbanes-Oxley 2. The Building Blocks of Effective Corporate Governance (Part 1) 3. Stabilizing the Building Blocks of Effective Corporate Governance (Part 2) 4. The Corporate Director’s Fiduciary Role and Management’s Relationship5. Dissecting Stated Corporate Values 6. Instilling the Proper Control Environments within Business 7. The Corporate Manager’s Responsibility for Internal Control

8. When the Whistle Blows at your Company 9. Developing Practical Corporate Compliance Programs (Part 1) 10. Monitoring and Managing Effective Corporate Compliance Programs (Part 2) 11. The Governance, Risk and Compliance (GRC) Movement (Part 1) 12. The Role of Enterprise Risk Management (ERM) as a Component of your GRC

Program (Part 2) 13. Fraud Awareness Programs (Part 1) 14. Techniques for Fraud Monitoring and Detection (Part 2)

1. Applying JIT Manufacturing Concepts to the Audit Process2. Audit Planning is a 2-way Street – Both the Auditor and

the Company Need to Be Involved3. Understanding Audit Risks and Discussing Them with Your Client4. Setting Your Staff up for Success for the Audit5. The Pros and Cons of Email Use During an Audit6. Technology, A Blessing or a Curse During the Audit?

7. Fieldwork Complete…is the Audit Complete?8. Ethics: Evolving Risk Landscape and Its Impact on the Audit Opinion9. Internal Controls – So Much Time for so Little Benefit10. Total Client Service: Did you Deliver all of Your Services?11. What Brings Value to the Audit? Value-based Audits?12. The Characteristics of an Auditor13. The Goal of the Audit

1. The Four Perpetual Actions of Leaders*2. Refining Your Leadership Philosophy & Style*3. Recognizing & Relating to Four Behavioral Styles*4. Managing Leadership Image, Perceptions & Misperceptions*5. Facing the Challenges of Diversity & Generational Differences*6. Leading Groups & Making Presentations7. Developing Credibility & Trust with Others8. Maintaining Focus, Multitasking & Managing Time

9. Getting Results through Others with Conflict Skills – Part 1 – Expectations, Delegation & Motivation10. Getting Results through Others with Conflict Skills – Part 2 – Evaluation, Praise, Correction & Discipline11. Resolving Conflict12. Navigating Change Curves & Using Persuasion to Promote Change13. Practicing Subjunctive, Objective & Intuitive Problem Solving & Decision Making

- AVAILABLE NOW* AND COMING SOON!

- COMING THIS FALL!

Anderson’s Audit Express is a unique, practical-knowledge series designed to help you improve the audit process and be more profit-able. It was created and led by an experienced auditor following the audit the process from planning to opinion. The series provides tips for successful auditing for the audit team and client.

Drinon’s Leadership Express is based on a highly-researched and applicable four-point concept. It is targeted to intermediate to ad-vanced leadership levels in business and industry. It focuses on managing relationships, results, change and decisions and provides practical information for improving communication with followers. It offers: unique ideas for getting things done in this busy day and age; essential concepts for navigating today’s rapid change curves; and useful approaches to solving problems and making decisions.

Fountain’s Governance Express is a series designed allow participants to see into the inner workings of the corporate world and how Governance, Risk and Compliance (GRC) function in that environment. The series shows participants how to build and monitor effective GRC programs. Enterprise Risk Management (ERM) and Fraud are also emphasized.

21WWW.KSCPA.ORG

CONTINUING EDUCATION

ONLINE LIVE LEARNING

DRINON’SLEADERSHIPEXPRESSDrinon’s Leadership Express is based on a highly-researched and applicable four-point concept. It is targeted to intermediate to advanced leadership levels in business and industry. It focuses on managing relationships, re-sults, change and decisions and provides practical information for improving communication with followers. It offers: unique ideas for getting things done in this busy day and age; essential concepts for navigating today’s rapid change curves; and useful approaches to solving problems and making decisions.

ANDERSON’S NONPROFIT EXPRESSAnderson’s Nonprofit Express is designed to take a participant though a sequence of natural steps taken during the process of audits of nonprofit organiza-tions. Each session builds upon the previous session, where ap-propriate, and is designed to dis-cuss practical approaches to ap-ply professional standards and/or to improve audit efficiency while maintaining audit quality in the nonprofit arena.

Session Title Broadcast Time Broadcast Date

A Renewed Focus on Audit TBD TBD

Your Non-Profit Client is Never Prepared. Whose Fault is It?

TBD TBD

Improving Risk Assessment Procedures for Your Non-Profit Audit Clients

TBD TBD

Internal Control: A Better Understanding to Enhance Efficiency and Effectiveness

TBD TBD

You CAN Complete Your Non-Profit Audit in the Field TBD TBD

Does Your Non-Profit Client View the Audit as a Commodity? You Can Change this Perception!

TBD TBD

Yellow Book and Government Auditing Standards TBD TBD

Session Title Broadcast Time Broadcast Date

Navigating Change Curves & Using Persuasion to Promote Change

11am-12pm 10/19/2012

Practicing Subjective, Objective & Intuitive Problem-Solving & Decision-Making

11am-12pm 11/16/2012

- COMING THIS FALL!

22 AUGUST/SEPTEMBER 2012

2012 CONFERENCES

FOR MORE INFORMATION CONTACT:

RDRINON@SBCGLOBAL.NET785-640-9936OR VISIT WWW.RICHDRINON.COM

Rich DRinon, M.A.SPEAKER, TRAINER & WRITER

EXECUTIVE COMMUNICATION SKILLS TRAINING AT YOUR LOCATION AND CONVENIENCE, FOCUSED ON:

LEADERSHIP

MANAGEMENT

SALES

CUSTOMER SERVICE CHECK OUT THE DRINON’S LEADERSHIP EXPRESS

PROGRAM THROUGH KSCPA AT:www.kscpa.org/professional_develop-ment/course/DLX11/drinons_leader-

ship_express-the_series

DEC 6-7, 2012 • CROWNE PLAZA • OVERLAND PARK8:00am - 4:00pm

MEMBERS $395 NON-MEMBERS $44516 Hours CPE

Register today at www.kscpa.org or call 785.272.4366

HEARTLAND TECHNOLOGY CONFERENCEBY K2 ENTERPRISES

CLICK HERE FOR THE SCHEDULE OF EVENTS AND TO REGISTER!

23WWW.KSCPA.ORG

FOR MORE INFORMATION CONTACT:

RDRINON@SBCGLOBAL.NET785-640-9936OR VISIT WWW.RICHDRINON.COM

Rich DRinon, M.A.SPEAKER, TRAINER & WRITER

EXECUTIVE COMMUNICATION SKILLS TRAINING AT YOUR LOCATION AND CONVENIENCE, FOCUSED ON:

LEADERSHIP

MANAGEMENT

SALES

CUSTOMER SERVICE CHECK OUT THE DRINON’S LEADERSHIP EXPRESS

PROGRAM THROUGH KSCPA AT:www.kscpa.org/professional_develop-ment/course/DLX11/drinons_leader-

ship_express-the_series

2012 CONFERENCES

62ND ANNUAL KANSAS TAX CONFERENCE

NOV 15-16, 2012 • HYATT REGENCY • WICHITA8:15am - 5:30pm

MEMBERS $295 NON-MEMBERS $34516 Hours CPE

Register today at www.kscpa.org or call 785.272.4366

CLICK HERE FOR THE SCHEDULE OF EVENTS AND TO REGISTER!

OCT 19, 2012 • CROWNE PLAZA • OVERLAND PARK8:00am - 4:10pm

MEMBERS $280 NON-MEMBERS $3308 Hours CPE

Register today at www.kscpa.org or call 785.272.4366

BUSINESS VALUATION CONFERENCE“EXPLORING THE ADVANCED STATE OF THE ART OF BUSINESS VALUATION”

CLICK HERE FOR THE SCHEDULE OF EVENTS AND TO REGISTER!

WITH RON SEIGNEUR AND KEVIN YEANOPLOS

24 AUGUST/SEPTEMBER 2012

CONFERENCES

“20 up to 40” July 26-27, 2012 SeSSion – Salina

FocuS on leaderShip & Strategic planning

The mid-summer session of the KSCPA “20 up to 40” leadership program met in Salina at the Courtyard Marriott and Roll-ing Hills Wildlife Adventure Center on July 26-27, 2012. The focus of this session was leadership, beginning with work on the group project under the guidance of Jim Boomer and Trisha Cavanaugh. Jim and Trisha are both graduates of the inaugural “20 up to 40” program and the prestigious AICPA Leadership Academy. On July 26, they implemented the training received at the Leadership Academy to facilitate an “Insights to Action” planning session where the 2012 group worked to update the KSCPA’s vision, mission, and core values.

The group enjoyed a social dinner at Martinelli’s Italian Restaurant in downtown Salina and a tram ride around Rolling Hills the morning of July 27. Dr. Gerald Graham once again facilitated a top-notch leadership development training session and provided greater insight into the strategic planning process.

25WWW.KSCPA.ORG

CONFERENCES

26 AUGUST/SEPTEMBER 2012

CONFERENCES

clariFied auditing StandardS & culture rockS conFerence auguSt 30, 2012 with aicpa Vp chuck landeS, cpa and rick Solomon, cpa, cgmaThe Accounting & Assurance Services Task Force did it again with a timely topic and another one to help firms navigate change. In addition to a review of the AICPA Clarified Auditing Standards by the individual leading the charge at the AICPA, Chuck also introduced the Financial Reporting Framework (FRF) for Small Medium Entities (SMEs), compilations and the proposed non-attest services.

“Culture Rocks” by Rick Solomon was an insightful look at how to create a culture where the team is excited about coming to work and invested in the firm’s success.

27WWW.KSCPA.ORG

CONFERENCES

town hallS with repreSentatiVeS keVin yoder and lynn JenkinS – auguSt 22 & 24, 2012The KSCPA proved once again to be a preferred resource of information and opinions for our representatives to take back to Washington.

Congressman Kevin Yoder, Kansas-Third District, met with leaders form the KSCPA at the offices of CBIZ MHM in Leawood to discuss issues related to the profession on August 22. Congresswoman Lynn Jenkins, Kansas-Second District, met with lead-ers on August 24 at the offices of the KSCPA in Topeka. Both members of Congress appreciated the candid feedback from the membership and look forward to meeting with KSCPA leaders on an annual basis.

Topics discussed at the roundtables included tax extenders, the Affordable Care Act, the federal debt, tax policy simplification, and the continued uncertainty with the economy, jobs, and unemployment.

28 AUGUST/SEPTEMBER 2012

CONFERENCES

hB 2117 proFeSSional deVelopment led By gary c. allerheiligen, cpa, July – auguSt 2012 - wichita, garden city, Salina, topeka, oVerland park, and By weBinarGary Allerheiligen, CPA made the rounds in Kansas to help educate over 600 CPAs on the Governor’s new tax law – HB 2117. Gary covered the details of the new law and reviewed some concerns voiced by CPAs. The KSCPA is working to draft materials for the legislature for recommended technical corrections to the law. A “CPA Day” at the statehouse is planned for January 17, 2013 at which time CPAs will meet with their legislators to explain the proposed corrections and Gary Allerheiligen will hold an educational session for legislators prior to the annual CPA Legislative Reception (Mark Your Calendar!).

Gary will be presenting to several state chambers over the next month as well as a session at the KSCPA 62nd Annual Tax Con-ference on November 15-16, 2012 in Wichita. Gary urges other members to educate their clients and community about the bill and a PowerPoint of Gary’s presentation is available under Member Resources on kscpa.org.

29WWW.KSCPA.ORG

CONFERENCES

30 AUGUST/SEPTEMBER 2012

CONFERENCES

proFeSSional deVelopment taSk Force meetS at kScpa oFFiceS on auguSt 9, 2012The annual “Shrimp Peel” for members of the Professional Development Task Force was held on August 9, 2012 led by Mi-chelle Schneider. Susan Somers, Executive Director of the KS Board of Accountancy attended to provide her recommendations and show her support for the programs offered by the KSCPA. Lynn Fountain, Gary Allerheiligen, and Rich Drinon who are key instructors for the KSCPA also attended to add insight into the programs for the coming year. Two key vendors – AICPA and K2 – provided their view of hot topics for 2013.

The focus of the meeting this year extended beyond finding courses for 2013. It also covered strategy for professional develop-ment, which is undergoing substantial changes due to outside competition and changing delivery methods. A survey listing potential courses will be sent to members in October and others will be asked to serve on task forces to determine timely and topical webinars during the year. The team at the KSCPA will seek out live timely courses and conferences, in addition to scheduling courses and conference now for 2013.

The task force encourages members and others to support the professional development programs of the KSCPA, which repre-sents 50% of the KSCPA’s annual budget.

31WWW.KSCPA.ORG

MEMBER & VENDOR NEWSMEMBERS

WHITNEY BROWN, CPAWhitney Brown, Hays, has been promoted to associate at Brungardt Hower Ward Elliott & Pfeifer, L.C. He was previously a staff accountant. Congratulations, Whitney!

KELLEIGH BUSING, CPAFrom the Kansas City Business Journal: Kelleigh Busing, Kansas City, has joined Cochran Head Vick CPAs as a senior associate. She has more than six years of public accounting experience in the Kansas City area. Her industry experience is con-centrated in not-for-profit, employee benefit plans and commercial entities. Congratulations, Kelleigh!

JAMIE DREHER, CPAJamie Dreher, Hays, has been promoted to associate at Brungardt Hower Ward Elliott & Pfeifer, L.C. Congratulations, Jamie!

DAN FULLINWIDER, CPAFrom the Kansas City Business Journal: Dan Fullinwider, Kansas City, joined Cochran Head Vick CPAs as partner. He has more than 23 years of public accounting experience, most recently with a national firm. His primary focus is in the field of assurance and advisory services. His role is to manage and expand the firm’s auditing practice. Con-gratulations, Dan!

KATE GRANT, CPAKate Grant, Wichita, has joined the KSCPA Ethics Committee. Congratulations, Kate!

AMBER GOERING, CPAAmber Goering, Shawnee, has joined the KSCPA Political Action Committee. Congratulations, Amber!

JOSEPH HERTING, CPAFrom the Kansas City Business Journal: Joseph Herting, Overland Park, has been promoted to senior manager at BKD, LLP. He previously a manager. He serves clients in insurance and not-for-profit. He has more than nine years of experience providing accounting, audit and financial advisory services, as well as providing assistance on regulatory issues. Congratulations, Joe!

CARRIE JEFFERY, CPAFrom the Wichita Eagle: Carrie Jeffery, Wichita, has been promoted from supervisor to manager in the assurance department of Allen Gibbs & Houlik, L.C. Congratulations, Carrie!

SHARON LATIMER, CPAFrom the Kansas City Business Journal: Sharon Latimer, Overland Park, has been promoted to partner at RubinBrown. She was previously a manager. Congratulations, Sharon!

Brown

Dreher

32 AUGUST/SEPTEMBER 2012

MEMBERS

RICHARD OTT RETIRES AS DEPARTMENT HEAD AT KANSAS STATE UNIVERSITYRichard began teaching at K-State in 1986. He became Interim Department Head in 2002 and was appointed Department Head in 2003, after a national search. He is a full professor and after 10 years as Department Head, he returned to full time faculty this fall. He has enjoyed working with the faculty and students over the years and is excited about the future of the department, stating, “Our accounting program has an excellent reputation and is known nationally.”

Denis Miller, CPADenis Miller, Phillipsburg, has been named President-Elect of the Fort Hays State University Foundation. He is managing partner at Mapes & Miller, CPAs. Congratulations, Denis!

Eddie Perrett, CPAEddie Perrett, Hays, has been promoted to associate at Brungardt Hower Ward Elliott & Pfeifer, L.C. Congratulations, Eddie!

Michael Shook, CPAMichael Shook, Wichita, has been named vice president of outsourcing services at Allen Gibbs & Hou-lik, L.C. Congratulations, Mike!

Damon Ward, CPADamon Ward, Wichita, has been promoted to Director of Tax at Spirit AeroSystems, Inc. He was serving under an interim title previously. Congratulations, Damon!

KSCPA Members Named Women in Business NomineesKSCPA Members, Lori Davis, office managing partner, Grant Thornton LLP and Dixie Larson, Member, Kennedy and Coe, LLC, have been named as honorees for the Wichita Business Journal’s 2012 Women in Business awards. Honorees are recog-nized for their career accomplishments and contributions to the success of other women.

Vendor NewsBRIAN TANKERSLEY, CPABrian Tankersley has been name to the newly created position of Strategic Relationships. He will be respon-sible for maintaining and strengthening relationships between K2 Enterprises and the technology clients the organization serves in marketing and consulting capaci-ties. Congratulations, Brian!

Perrett

Ott

33WWW.KSCPA.ORG

NEW MEMBERSKristi Adelhardt-SlayCBIZ MHM LLCLeawood

Michael L. ArcherWalters McCann Fanska, LLCMission

Robin BrownLarson & Company, PAWichita

Shelli Crow-JohnsonMize Houser & Company, P.A.Topeka

Maryknoll ElliottMize Houser & Company, P.A.Overland Park

Cynthia A. HenleyBoilermakers National FundsKansas City

Heidi HuenergardtEdw. B, Stephenson Co CPAs, CharteredWinfield

Marsha L. JohnstonSecurity Benefit CorporationTopeka

Amanda J. LancasterDiehl Banwart Bolton, CPAs, PAFort Scott

Valerie K. LinenbergerCAV Aerospace, Inc.Salina

Josh E. MauerKCAccountant LLCKansas City

Kathy MeeksJill Pruett CPA PCLeawood

Hogan S. MillerDeloitte & Touche LLPKansas City, MO

Candi L. OwensWilliams Consulting, CharteredSharon Springs

Kathryn PotenskiLucas & Associates, CPAs, PAWichita

Leslie B. ReserGrant Thornton LLPKansas City, MO

Kathryn L. RhodesCBIZ MHM LLCLeawood

Jack J. ShandyWichita

Rachel WanklynVarney & Associates, CPAs, L.L.C.Manhattan

Todd M. WilmarthEssense of Australia, Inc.Lenexa

Melissa D. WiseWise Tax and Accounting, Inc.Fort Scott

Andrew J. BohmeSwindoll Janzen Hawk & Loyd, LLCMcPherson

Fonda A. BarrWichita State University

CPA MEMBERS

AFFILIATE MEMBERS

STUDENT MEMBERS

MEMBERS

Call Steve FischerCerti�ed Business Intermediary

316-262-8722s�scher@vrbbplains.com

Do you have a clientconsidering a

business sale?

www.vrbbplains.com

Ask about our referral program.

C

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MY

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CMY

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34 AUGUST/SEPTEMBER 2012

Join the celebration at the KSCPA Annual Meeting & Gala Dinner/Dance November 14, 2012 in Wichita!

Register today under “Events” on the KSCPA website.

Celebrating 80 Years-1 9 3 2 ~ 2 0 1 2

35WWW.KSCPA.ORG

Join the celebration at the KSCPA Annual Meeting & Gala Dinner/Dance November 14, 2012 in Wichita!

Register today under “Events” on the KSCPA website.

Celebrating 80 Years1 9 3 2 ~ 2 0 1 2

AIB INTERNATIONAL, INC.International Accountant (Manhattan, KS)Bachelor’s degree and min 3 years accounting experience required. Exposure to international operations and fluency in foreign language is a plus. Position located at AIB in Manhattan, KS. See complete job description online. All applicants must apply online here: www.aibonline.org/careercenter Equal Opportunity Employer.

BARTON NELSON INC.Controller or Chief Financial OfficerThis is the opportunity to join a closely held, mid-market manufacturing company with a financial team currently comprised of 4 other individuals. The successful will have previously held a controller or CFO position with experience presenting reports to the board and interfacing with banks and other key relationships. This position requires a strategic forward looking individual who is capable of much more than reporting history. This position reports directly to the President.

Please send your resume along with salary requirements via e-mail for consideration.

TROUTT, BEEMAN & CO., P.A.Audit SeniorJob Description: Troutt, Beeman & Co., PC is a growing and dynamic firm located at the southern edge of the Kansas City metropolitan area. We are dedicated to providing quality professional audit services to our clients. We are looking to add a strong individual to our audit department. This position is in our Harrisonville, MO office.

We offer the right candidate the opportunity to become a key member of our team. There will be direct client involvement as we plan and perform audits and reviews. Certainly, financial statement review and preparation is an integral part of this position’s job description. However, we desire an individual who is proactive, highly motivated with a strong desire to succeed. Must have the ability to work well under pressure. Our firm is committed to advanced technology and processes. We expect you to want to continue to grow professionally. There is plenty of opportunity to develop your talents and be active leader in the firm.

We would consider a less than full-time candidate.

Requirements: A minimum of three years’ experience with a public accounting firm is required. This experience should be directly related to planning and performing audits of governmental and not-for-profit entities. The successful candidate will be a CPA. Must possess strong audit knowledge and research skills; and, ability to utilize TBCo’s audit resources and technology. Experience working in a paperless environment is a plus. The successful candidate must be self-confident, analytical and possess excellent communication skills.

Tax SeniorJob Description: Troutt, Beeman & Co., PC is a growing and dynamic firm located at the southern edge of the Kansas City metropolitan area. We are dedicated to providing quality professional services to individuals and entities that value personal attention. We are looking to add a strong individual to our tax department. This position is in our Harrisonville, MO office.

We offer the right candidate the opportunity to become a key member of our team. There will be direct client involvement as we assist our clients with their various tax needs. Certainly, tax preparation is an integral part of this position’s job description. However, we desire an individual who is proactive, highly motivated with a strong desire to succeed. Must have the ability to work well under pressure. Our firm is committed to advanced technology and processes. We utilize a paperless environment. We expect you to want to continue to grow professionally. There is plenty of opportunity to develop your talents and be active leader in the firm.

We would consider a less than full-time candidate.

Requirements:A minimum of three years tax experience with a public accounting firm is required. This experience should be directly related to tax planning and preparation of income tax returns for small to medium size entities, trusts and estates, as well as for individuals. CPA certificate or enrolled agent would be a plus. Must possess strong research skills; and, ability to utilize TBCo’s tax preparation and tax research resources and technology. Experience working in a paperless environment is a plus. The successful candidate must be self-confident, analytical and possess excellent communication skills.

THE FULLER BRUSH COMPANYStaff AccountantResponsible for a wide variety of accounting related functions including preparation, posting, verifying and maintaining reports related to general ledger, sales, commissions, cash and credit card transactions. The successful candidate must have 2 to 3 years’ experience in accounting or business related field and requires a high school diploma. Advanced business education a plus. Good written and oral communication skills and proficient use of excel are required. Should be self-motivating, confident, and able to perform various functions with extreme accuracy.

Apply by fax: (620)793-4515 or by e-mail: cevans@fuller.comEqual Opportunity Employer.

JOHNSON COUNTY GOVERNMENTSenior AccountantReq. undergrad. degree in acctg. business; desire master’s degree or CPA or similar certification. Req. 5 yrs. exp. in prep. and analyzing financial stmts. and researching complex acctg. issues. Prefer govt.

CLASSIFIEDS

36 AUGUST/SEPTEMBER 2012

acctg. and ERP system exp. Apply online at: http://hr.jocogov.org/jobs, 913-715-1402. Salary DOQ $47,564 - $68,704.

Join a team of genuine people who bring creative ideas and valuable results to our clients.

If you are a CPA and want to experience a different way of serving clients, contact Kennedy and Coe, LLC, CPAs and consultants. Be a key business partner for our clients and help them strategically grow their business. You will work in a team environment with other accounting professionals to develop creative ideas and deliver significant value to our clients. We have openings in our Manufacturing Group, located in our Wichita, KS office and in our General Practice Group and Agriculture Group, located in our Loveland, CO office.

Qualified candidates will possess:- CPA license and 5 – 10 years’ experience in

accounting, with 3 – 5 of those years in public accounting

- Supervisory and staff development experience- Expertise in tax and/or audit and financial statement

preparation and analysis- Excellent interpersonal skills to establish, build and

maintain client relationships- Ability to converse with clients to identify service

opportunities and problem solve- Strong general business knowledge- Business development experience and prior business

consulting experience a plus- If applying for the openings in our Agriculture Group,

an agricultural background is preferred.

We offer a competitive salary and excellent benefits, including, health, dental vision, life and long term disability insurance, 401k and profit sharing plans, holiday and paid leave and flexible work arrangements. Join our team of 200 and apply on line at www.kcoe.com/careers. EOE.

Agler & Gaeddert CharteredSenior Accountant – Emporia, KSAgler & Gaeddert Chartered, is a full-service, Certified Public Accounting firm in Kansas with offices located in Emporia, Ottawa and Paola. Agler & Gaeddert was established in 1929 by Leo J. Brinkman and continues to grow and prosper today. Our practice includes a broad range of accounting, auditing, and tax and management advisory services to an increasing number of clients in a wide

variety of businesses, professions and organizations. We are dedicated to our communities and are heavily involved in our local Chamber of Commerce organizations as well as various charitable foundations and trusts.

Overall Job Responsibilities:The Emporia, KS office of our CPA firm is looking for a Senior Accountant. A minimum of 3 to 5 years experience is needed and a CPA certificate is a requirement. This is a great opportunity for the right person who has a solid audit background and, some tax experience, good interpersonal skills and is able to communicate well with clients and other team members. Responsibilities would include audit planning, in-charge on various types of municipal audits and becoming an effective member of the firm’s audit department. Experience with other types of audit would be a plus.

Benefits- Group Health Insurance- Group Life, Accidental Death and Disability Insurance- Flex Plan- 401K- Vacation and sick leave- Future opportunity for investment in Agler &

Gaeddert Charter as a shareholderSalary – Based on Experience

Contact Information:Deb Toso, Human Resourcesdeb@agc-cpas.com620-342-7641Fax 620-342-8682www.agc-cpas.com

Mize Houser & Company P.A.Come Grow with Us!At Mize Houser & Company P.A. we serve highly regarded clients in our region and in over 40 states, representing privately-held companies and nonprofit organizations. Our associates rarely have overnight travel, which allows us to be with our families and take an active role in our communities. We have a number of positions available and are particularly interested in talking with experienced accountants in the Audit, Tax and Accounting Services areas. Our associates enjoy competitive salaries and fringe benefits, challenging projects and ongoing professional development opportunities.

If you are ready for a change and want to join a growing and stable firm, email your resume’ to Stella Penry at spenry@mizehouser.com and visit us at www.mizehouser.com to see current openings.

37WWW.KSCPA.ORG

Mark Your Calendar!Mark Your Calendar!EVENTSEVENTS CONFERENCESCONFERENCES

Business Valuation Conference with Ron Seigneur & Kevin Yeanoplos

October 19, 2012 - Overland Park

Heartland Technology Conference

December 6-7, 2012, Overland Park

Annual MeetingLeadership Summit/Board Meeting

November 14 , 2012 - Wichita

Professional Issues Updatewith Rich Caturano

November 14 , 2012 - Wichita

KSCPA 80th Anniversary Gala Dinner & Dance Starring Lonnie McFadden

62nd Annual Kansas Tax Conference

November 15-16, 2012 - Wichita

Help the KSCPA Celebrate 80 years!

November 14 , 2012 - Wichita

“20 up to 40” Session 5Graduation Events

November 13-14, 2012 - Wichita

KSCPA 80th Anniversary GalaDinner & Dance

November 14 , 2012 - Wichita

Designed for the profession, by the profession. www.kscpa.org

To view more details, click on any event or conference or visit www.kscpa.org.

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“20 up to 40” Session 1, Day at the Statehouse & Legislative Reception

January 17-18, 2013 - Topeka

Wealth Management Conference forExperienced & Emerging Financial Planners

May 6, 2013 - Kansas City, MO

Agricultural Taxation Workshopwith Andy Biebl, CPA

May 9 , 2013 - Salina

Estate and Trust Planing Workshop

May 10 , 2013 - Manhattan

“20 up to 40” Session 2, 5th Anniversary Special Guest – Barry Melancon

June 5-6, 2013 - Wichita

Prof Issues Update – Barry Melancon Spring Leadership Summit/Board Meeting

June 6, 2013 - Wichita

Golf Benefit for the KSCPA Educational Foundation

June 18, 2013 - Mayetta

Governmental & Nonprofit Accounting & Auditing Conference

June 4-5, 2013 - Wichita

Business & Industry Conference

June 18, 2013 - Wichita