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ALABAMA CPA MAGAZINE I SEPTEMBER 2013 STATE OF THE SOCIETY KEEPING THE ASCPA ON TRACK.

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Page 1: 2013 september ascpa magazine

ALABAMA CPA MAGAZINE I SEPTEMBER 2013

State of the SocietyKeeping the ASCpA on trACK.

Page 2: 2013 september ascpa magazine

2 ThE ALABAMA CPA MAGAZINE

The AlAbAmA CPAmAGAZINe

Alabama Society of

Certified Public Accountants

P.O. Box 242987

Montgomery, Alabama 36124-2987

1-800-227-1711

334-834-7650

www.ascpa.org

OfficersRenee B. hubbard, ChairDon McCleod, Chair-Elect

Dr. Lowell S. Broom, Vice-ChairJames R. L. Carroll, Secretary-Treasurer

Steven A. Shelton, Past Chair

BOard Of directOrsJames Adam Causey

Allison h. GuicePaul Marcus hamilton

Kate J. hamSharon S. Jackson

Robert Rush Letson IIIBradford A. Lynch

Jason L. MillerAmanda N. Paul

Michael C. ReiblingMatthew T. Roeder

Lewis T. ShreveChasity L. Sweatmon

Daniel K. TewAlison Nicole Cunningham, Young CPA

Lindsey S. Weems, Young CPA

aicPa cOuncil MeMBersWilliam h. Carr

Renee B. hubbardE. Lamar Reeves

Jimmy L. Williamson,

Past Chair, AICPAThe 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

Diane L. Christy, Editor

message from the Chair...Are you amazed at the number of emails you accumulate after just a few days

away from the office? Even if you sneak in a few responses during your time off they still seem to pile up. I remember reading one time about an executive in California who decided that his email inbox was too full and he didn’t have the time to go through them all. his solution? Delete all the emails and start over. That’s right, he decided that if someone needed something, they would call or email again. To him, deleting everything was not a big deal. Well, I am not sure I can empty my inbox, but I do know that starting over is an awesome feeling.

As you recall, in June the AICPA released the “Financial Reporting Framework for Small and Medium-sized Entities” or FRF for SMEs. Unfortunately almost immediately after the release, NASBA voiced their concern that the AICPA had not given the Private Company Council (PCC) enough time to develop a “little GAAP” for private companies. NASBA felt the new framework may create confusion between FRF for SMEs and GAAP and therefore weaken overall financial reporting.

Starting over, the AICPA and NASBA recently reached an agreement to work together on the new framework. The AICPA has agreed to define “SME” and clarify necessary disclosures so that the framework is not confused with GAAP. In addition, both plan to continue their support of the development of a GAAP-based financial reporting model for all private companies. There are many resources available on the AICPA website at the address shown below. If you have not had the opportunity to review the framework I would encourage you to do so.

Looking forward to 2014, the AICPA and NASBA will be working with the state societies to modify the definition of “attest” under the Uniform Accountancy Act. The proposed change adds services provided under the Statements on Standards for Attestation Engagements (SSAE’s) to the definition of attest. For example, the change would mean that SOC reporting would be considered an attest service. When non-CPAs issue reports using AICPA standards, it can create confusion in the marketplace because it implies CPA licensure and regulation. The change proposed to the UAA will require legislative action by most states, including Alabama.

While we are definitely not hitting delete and starting over, there are significant changes occurring in our profession. If you have any questions about any of these changes, please do not hesitate to contact me at [email protected].

Learn more about the new framework and the new Toolkits on the AICPA website: http://www.aicpa.org/INTERESTAREAS/FRC/ACCOUNTINGFINANCIALREPORTING/PCFR/Pages/Financial-Reporting-Framework.aspx

Renee

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

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Page 3: 2013 september ascpa magazine

ThE ALABAMA CPA MAGAZINE 3

The Alabama Society of CPAs has enjoyed another full, productive and successful year. Leadership and staff continue to review programs and services so that we remain focused on what Alabama CPAs need in order to thrive and to stay on track. The ASCPA audit is scheduled a little later than usual, so I am not able to comment on the specifics of the Society’s financial condition, but we

remain financially strong. In fact, the board approved the pay-off of the loan on the Alabama Society headquarters to the ASCPA Educational Foundation this year. Yes, we have been in our new building for four years and we have no debt on it. What a wonderful accomplishment.

here are highlights of ASCPA programs and services in the past year, beginning with Leadership Academy. Now in its third year, Leadership Academy remains an incredible opportunity for young CPAs to focus on their personal professional and leadership skills. Class III began in May and has more than 30 participants. Last year staff set a goal to grow the program outside of Alabama. This goal was achieved this year with participants coming from Mississippi, Tennessee, Illinois, Missouri, Nebraska, Connecticut, and Toronto. Approximately 100 young professionals have been a part of this program and continue to work on various ASCPA efforts following graduation. Information about the 2014-15 academy will be available soon – you will not want to miss the opportunity to participate.

New to the ASCPA was the AICPA Accounting Scholars Leadership Workshop. Alabama, Ohio and the AICPA were regional hosts for this annual program, enjoying its 19th year. We were able to meet and work with minority collegiates and speakers from across the country during two days. The

workshop is an annual invitational program for minority accounting students who plan to pursue the CPA designation. The program’s intent is to strengthen students’ professional skills and understanding of the limitless possibilities and benefits of earning the CPA credential. With thirty students in attendance, the program offered excellent panel discussions, case study presentations and networking opportunities for students, speakers and volunteers. Quite frankly, ASCPA staff learned just as much as the students.

Student programs keep us very busy throughout every year and the staff is truly appreciative of the many CPA volunteers who help us meet the requests of our Alabama universities. We remain involved in Interview Skills Workshops organized at our smaller Alabama universities, Accounting Interview Day, Beta Alpha Psi and NABA chapter visits, our own student intern program, Meet the Firms campus events and more. A highlight of our student initiatives is the Educational Foundation’s scholarships. 2013-14 scholarships have been awarded to 33 Alabama accounting students and total $80,500. I continue to consider our Fortune Forward capital campaign widely successful as our scholarship giving has almost doubled what we awarded prior to 2012. Please consider making an annual contribution to the Educational Foundation so that we can continue to award deserving accounting students; remember to pay your fortune forward.

Chartered Global Management Accountant (CGMA) - have you heard of this new designation? It was introduced last year by the AICPA and CIMA (Chartered Institute of Management Accountants) to elevate the profession of management accounting. In the U.S., professionals considered the designation not only as a way to connect and support management accountants by offering resources for best practices, innovation, leadership and management, but also to assist industry members with the specific tools needed to grow and sustain. Alabama, along with all other state CPA societies partner with the AICPA to educate members about CGMA. As of the last report, 595 Alabama CPAs have obtained the CGMA designation. Personally, I find the magazine and on-line resources to be interesting, thorough and informative. If you are interested in learning more about CGMA, information is available on the ASCPA website and at www.cgma.org.

Alabama’s Young CPAs continue to shine. The Young CPA Board initiatives have enjoyed great success and continue to be on the radar of all other state societies. It is common to receive compliments from others about the Alabama Young CPA Board and its organized efforts. hearing such makes me very proud since I am keenly aware of how much time and effort is put into the YNGCPA programs. You have heard it mentioned before, but the two annual programs that warrant another shout-out include the annual classroom blitz and the annual charity golf tournament. Last year’s blitz touched 3603 high school students in 60 schools with 81 volunteers presenting a message on budgeting. The 2013 golf tournament also hit a new record with more than $50,000 raised for two charities, The Exceptional Foundation and the ASCPA Educational Foundation. The success of each effort is a great example of leadership. Thank you Young CPAs!

In order to build more bridges with the business community, we have made a concerted effort to identify new business partners and to expand established relationships. We now have 14 agreements in place. All of these partnerships offer specific services which benefit ASCPA members. Be sure to read the October issue of the Alabama CPA magazine, where there will be a full list of ASCPA business partners.

Specific to the ASCPA team, this year we have witnessed the retirement of Betty Barker, membership director, and addition of two new staff; Melissa Wellander, conference coordinator, and holly Lord, finance and administrative manager. We have celebrated with COO Amanda Freeman the birth of her daughter, Caroline Rose.

Your staff is also involved at a national level with various professional initiatives. We serve as state volunteers in the area of academic and career development, continuing education, CPA/SEA (state society executives) and the study of the future of learning. Our national involvement keeps staff informed and involved in discussions specific to the direction, challenges and future of the accounting profession. Being involved at a national level also helps staff strategically plan for the future of the ASCPA. We welcome your input and your leadership. If you have interest in serving this great organization in a leadership role, or as a volunteer to any one of our many programs, please let me know. It is my great pleasure to be able to serve and work with many talented leaders, professionals and visionaries. It’s great to be a CPA! It’s great to serve the CPA profession!

Jeannine Birmingham

messAGe from The PresIdeNT Staying on Track

Page 4: 2013 september ascpa magazine

4 ThE ALABAMA CPA MAGAZINE

from The CGmA bloG

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Tired of losing valuable time dealing with the ever increasing wave of paperwork and regulations?

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855-234-6234 [email protected]

With my ‘governance specialist’ hat on, I’ve had the good fortune to meet and even

work alongside some of the big names in British industry. I used to think that the concerns of industry leaders would be way beyond the comprehension of the rest of us. But I’ve discovered that their worries are very recognizable and I have only met one CEO who claimed that there was nothing that kept him awake at night. (I didn’t believe him anyway!)

If there is one issue that comes up time and time again, it is the issue of how boards can govern risk effectively. And it looks like this is true on a global level with McKinsey research showing that most board directors don’t feel they spend enough time on strategy and risk while the work of US governance experts such as harvard’s Jay Lorsch and Ram Charan flags the challenges faced by businesses as they seek to move their governance ‘from compliance to competitive advantage’.

Broadly speaking, boards have a dual role. First, they must make sure that nothing terrible is happening in terms of fraud and other serious wrongdoing; the sort of thing that brought the likes of Enron and WorldCom down and led to the Sarbanes-Oxley Act in 2002. But they also have to ensure that the organisation remains sustainable now and into the future – and that means understanding the strategy and business model. They must also ensure that the management is competent enough to run the business well with a strong focus on opportunities and risks.

While it’s relatively easy to look at case studies and pick over the bones of the companies that got it wrong, it is much more challenging to offer constructive solutions – especially when you consider the very real limitations that boards have in terms of their time and their non-executive status, making

how company boards can govern risk - and what you can do to helpit hard sometimes for directors to get under the skin of what is going on. With the ever growing complexity of business, the task is getting harder.

But to deliver some practical advice was the challenge that I was set with my fellow members of the Tomorrow’s Company Good Governance Forum. And we have recently published a new report, The Boardroom and Risk, which also includes a toolkit to help boards understand how they can take a leader-ship role on terms of the organisation’s approach to risk. One specific issue that needs attention is the so-called ‘risk management glass ceiling’ where there is a disconnect between the board and the operations – and it works both ways. The board is often focused on strategy and understands the strategic risks, but it may not have a sufficient under-standing of operational issues that have

potential to cause serious reputational problems (for example, supply chains). On the other hand, risk and operational managers might not always appreciate the full strategic implications of some risk exposures. As you’ll see from the toolkit, a key remedy lies in the right tone and culture being set by the board.

But the next real challenge to ad-dress is how to get the right informa-tion to the board at the right time – that helps boards to ask the right questions without being swamped with informa-tion. Sounds like a good job for a man-agement accountant. As part of my re-search and continuing work in this area, I would be keen to hear what works (or doesn’t work!) for you and your organi-zation. _______July 24 blog posting by Gillian Lees of CIMA

Page 5: 2013 september ascpa magazine

ThE ALABAMA CPA MAGAZINE 5

from The CGmA bloG

morNING sessIoNs

7:30 – 8:00 a.m. Registration

8:00 – 8:10 a.m. Conference Opening and Comments

8:10 - 9:25 a.m. The Affordable Healthcare Act

Adam Finesilver

Aldridge Borden & Company

9:25 - 10:25 a.m. FASB Update

Jennifer hillenmeyer, FASB

10:25 - 10:35 a.m. Break

10:35 - 11:45 a.m. FASB “Look Ahead”

Jennifer hillenmeyer, FASB

lUNCheoN

11:45 A.M. – 1:00 p.m. Luncheon with Comments from

Dr. Rhea Ingram and

Renee hubbard

AfTerNooN sessIoNs

1:00 - 2:30 p.m. Update on Compilation and

Review Engagements and

the Proposed Nonattest

Compilation Service.

Michael Glynn, AICPA

2:45 - 4:15 p.m. Auditing Standards Update

Michael Glynn, AICPA

TweNTIeTh ANNUAl fINANCIAl

ACCoUNTING ANd AUdITING CoNfereNCe

Sponsored by

ALABAMA SOCIETY OF CERTIFIED

PUBLIC ACCOUNTANTS

and

DEPARTMENT OF ACCOUNTING

AND FINANCE

AUBURN MONTGOMERY

Taylor Center

Auburn University Montgomery

Montgomery, Alabama

Friday, September 20, 2013

$250 Members

$300 Non-Members

After September 10 add $25

www.ascpa.org

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6 ThE ALABAMA CPA MAGAZINE

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Page 7: 2013 september ascpa magazine

ThE ALABAMA CPA MAGAZINE 7

members IN MOTION

Promotions and New Positions Warren Averett, LLC announced that maddox Casey, ryan Chaffin, sae evans, Carolyn Jeff and Jared sharp have all been promoted to senior manager. Casey’s areas of expertise include healthcare consulting, tax planning and tax compliance. he previously served as a healthcare manager. Chaffin’s areas of expertise include audit and accounting services for manufacturers, distributors, hospitals, nonprofit organizations, 401(k) plans and professional service providers. he previously served as an audit manager. Evans’ areas of expertise include healthcare consulting, medical real estate issue, tax planning and compliance. he previously served the firm as a tax manager. Jeff’s areas of expertise include forensic accounting and litigation support, particularly in the healthcare and nonprofit industries. She previously served the firm as an audit manager. Sharp’s areas of expertise include healthcare, manufacturing, dis-tribution and technology. he previously served as a tax engagement manager.

Machen, McChesney & Chastain recently promoted elizabeth “liz” springer to supervisor. She has a focus in governmental, not-for-profit and financial institution audits.

Maddox Casey

Jared Sharp

Carolyn Jeff

Ryan Chaffin

Elizabeth Springer

Sae Evans

S O L U T I O N S

Every position has its own set of expertise, challenges and goals.Whether it’s shortstop or baseman, you have to play to your strengths,but this isn’t a one-man sport and we understand the essence of teamwork.

We believe that when you connect the right person to the right joband the right individual to the right company, it’s like a hand in glove. We’re here to help you find that ideal person to play on the team, and to make sure they can help the team PERFORM FOR SUCCESS.

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8 ThE ALABAMA CPA MAGAZINE

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ThE ALABAMA CPA MAGAZINE 9

Pay it forward Classroom blitz set for November 18-22If you’ve taken part in the Young CPAs’ annual high school financial education blitz you

already know how much fun it is. And how rewarding. 2013 is the 6th installment of this very successful outreach coming up the week before Thanksgiving – appropriate timing, since this is a true community service and a great way to both pay back and pay forward.

The numbers are astounding: more than 15,600 students have been part of this program since 2008.

There will be 800 teachers leaping into uncharted territory with the new graduation mandate and they are hungry for enrichment from professionals. Feedback from teacher workshops is overwhelmingly positive for ASCPA volunteers to act as role models in classrooms. Please consider adding your name to their volunteer list by contacting Lacey Williams, [email protected].

Young CPA board Plans Their Year

The Young CPA Board of Directors met on Friday, August 9 at their regular quarterly session. President James

Wishon led the group through a full agenda of items ranging from planning for the 2014 charity golf tournament to recruiting volun-teers for upcoming college campus events.

In addition to Wishon, board members who attended were Betsy Jarnigan, Nicole Cunningham, William hughes, Marilyn Watson, Mandy Barksdale and Leah DellaCalce. Also serving on the board are Lindsey Weems, Chantelle Miner, Jason Saulters, Doug Moseley, haley Solomon, and Valiece McKelvey.

Golf: Following a successful charity golf tournament in June, the Young CPAs are get-ting a jump on 2014 planning by scheduling their first meeting for September 19. Leadership Academy grads and current LA participants will be asked to join the golf tournament task force.

“This is not a Birmingham event, it’s a statewide event. We want all ASCPA Young

CPAs to be involved so we’re expanding our volunteer base beyond the Young CPA Board itself”, said Wishon.

YoUNG CPA sessIoN – Annual Meeting: The group critiqued the Young CPA session at Annual Meeting and will continue providing feedback on topics of interest to younger CPAs. however, they decided there is tre-mendous value to having members at all

stages of their career attend and it will not be branded specifically for Young CPAs.

“It’s not enough for us to learn about providing more value to our organizations if partners and other decision-makers don’t hear the same message. And the opportunity to have interaction with them would be amazing”, he continued.

ClAssroom blITZ: The Young CPA Board enthusiastically endorsed continuing their annual classroom blitz, now called Pay it Forward, for the sixth year. With the advent of the new graduation requirement which includes financial education, career planning and technology, there is an enor-mous need for CPAs (of all ages) to enter the classroom. The blitz will be more flexible in 2013, with a week-long window November 18-22. Young CPAs are again using the National Endowment for Financial Education (NEFE) materials, Module 2 (Borrowing). Teachers will be asked to sign up no later than October 15 so that volunteers can be matched with as many locations as possible. Volunteer training will be held through Go to Meeting on November 4, with Adena Whitman of the League of Southeastern Credit Unions facilitating.

CAmPUs VIsITs: Young CPAs will be on hand with ASCPA staff at 6-10 campus events in the fall and spring. For the Interview Skills Workshops, volunteers will conduct mock interviews. At accounting club visits, they will share their own experiences while talking about the variety of careers available to a CPA.

Please support your young professionals and their activities

with the aScPa young cPas.

Page 10: 2013 september ascpa magazine

10 ThE ALABAMA CPA MAGAZINE

It’s not been verified by the Guinness Book of World Records, but there’s good reason to think that Vivian “Jo” Chateau and Michelle Dudley were the first mother and

daughter CPA pair in the state of Alabama. There’s no real mystery why, as you’ll learn when you read their story.

ascPa: Where did you grow up and go to school?

Jc: I was graduated from high school in Citronelle (and recently received a “Distinguished Alumni Award” from them). I went into the workforce as a bookkeeper at a bank, followed by experience as an accounting clerk with major U.S. corporations, becoming an assistant comptroller and accounting department manager. In order to progress any further, I knew that I needed an accounting degree.

Md: I attended the University of South Alabama and Spring Hill College, obtaining both my undergraduate accounting degree and my master of public administration degrees from USA.

My mother had recently graduated when I started college. She advised me that I should take an accounting class regardless of my major. I took that advice to heart. I knew that I would have great flexibility in shaping my work career.

When I began taking my accounting classes all of the professors knew my mother – so I had to live up to the high standard that she had previously set! No sitting in the back row unnoticed!

ascPa: did you have a mentor in high school or college?

Jc: From our early childhood, my well-educated, professional parents promoted and supported education and dedicated their lives to helping their twelve children develop high standards for living. Those standards included love and respect for others, integrity, strong character, the value of education and being a trusted leader.

moTher ANd dAUGhTer CPAs – JO ChATEAU AND MIChELLE DUDLEYMd: The single most influential person shaping my choices in school, and later in my career, was my mother. As I was going through high school, my mother had been working through college. She did that as a single mother to three children… no easy task.

By the time I was in college, she was working as a professional in her field. The foundations of ethical behavior, hard work and self-motivation could not have been demonstrated to me any clearer than by my mother.

ascPa: What did you do following graduation?

Jc: I accepted employment with Wiik, Reimer & Sweet, CPAs in order to meet the requirements for becoming certified.

Md: Upon graduation I began my professional public accounting career with Touche Ross in their Mobile office. During this period my goal was to complete the CPA exam and the public accounting work requirement needed to become certified. While I appreciated the wonderful experience afforded me during this time, I wanted to look at opportunities beyond the arena of public accounting.

ascPa: How has your career path developed?

Jc: I became a partner with the original firm I worked with after receiving my degree and remained with that firm and its successor firm, Dudley, Chateau & Cox, PC., until a merger with Crow Shields Bailey, PC in 2009.

Md: Upon receiving my CPA designation, I decided to look at opportunities in industry. I chose a position in the finance department at the University of South Alabama Medical Center. This proved to be a great professional move for me. During the 6 years that I worked for the USA Medical Center, I moved into roles as the director of finance and the director of business services.

In the early 90’s, I accepted a position as the internal auditor with Providence Hospital. The position with Providence allowed me to work directly with the executive leadership as well as the board of directors. I learned about the multiple departments and systems of the hospital. I later became director of outpatient services, which was an opportunity to lead a clinical service line. I am currently the vice president and CFO of Seton Medical Management, Inc. providing executive leadership to Providence’s physician enterprise.

ascPa: What have been the biggest changes in the profession during your career?

Jc: There have been so many in the 40 years that I have been in public practice! Technologically, it is a new world. First, there have been volumes of changes in regulations, laws and standards for the practice of both accounting/audit and tax. We research and learn every day in order to adhere to the ever-changing requirements and must constantly monitor compliance as we serve our clients.

Second, there has been a tremendous increase in the number of women in the profession. At the time I became a CPA, I think I could count on my fingers the women in practice in Mobile. It is truly a profession filled with great opportunities for women.

Md: Healthcare is a rapidly evolving and complex industry, so change occurs daily. However, I’ll echo what my mother said; the two areas that have probably changed the most are in the areas of technology and compliance. The tools that we have available today

Page 11: 2013 september ascpa magazine

ThE ALABAMA CPA MAGAZINE 11

are remarkable considering what we were doing in the early 80’s! In addition, the tremendous increase in governmental regulations requires a constant diligence.

ascPa: What has surprised you the most as your career has evolved?

Jc: I would not have predicted the opportunities for service that have resulted from my relationships with both clients and colleagues. I must note that the leadership training I received through the ASCPA while serving on its Council and as an officer was excellent and of great value to me professionally. [Ms. Chateau served as president of the ASCPA Council in 1998/99.]

Md: The accounting profession requires that we are technically skilled. However, the art of our trade is really built around relationships. Whether in public practice or industry, success is about the ability to integrate technical competence with superb communication skills in order to become a trusted partner.

ascPa: What areas of specialty do you have?

Jc: The nature of my work in a small accounting firm has been diverse. however, I think that educating clients, both business owners and their personnel, to understand and monitor their financial position has been most rewarding. While working in industry I was trained and specialized in cost analysis and profitability. This training, and my interaction with management, helped me to clearly identify the information my clients need to succeed.

Md: As I mentioned, my career has led me to understanding and managing a physician practice enterprise as a component of a health system.

ascPa: What community service interests you?

Jc: I love my involvement in Impact 100 Baldwin County. It is an organization composed of women (initially 100 members). We provide financial grants to not-for-profit organizations that address the needs of individuals and which plant the seeds for a secure future for everyone in Baldwin County. In 2013 we will exceed $1,000,000 in grants for this purpose. I have worked with and served as board president of the Family Counseling Center and the Consumer Credit Counseling Center of Mobile. I am also active with the Mobile Area Chamber of Commerce and have worked with its many leaders as an investor in their Partners for Growth long-term economic and community development program since its inception. And, I have had an enriched lifetime resulting from active involvement in my church.

Md: As part of a healing ministry, I feel a strong connection to the community our hospital serves. Providence has always been a strong advocate for the poor and as such has provided numerous opportunities for me to share my time. My children and I participate in serving McKemie Place, a shelter for homeless women. In addition, I have worked at the Festival of Flowers which raises money for Providence Foundation. I also chaired our United Way fundraising campaign. Other interests include sustainer membership in the Junior League of Mobile and being an active member in Covenant Presbyterian Church.

ascPa: What prompted you to be involved with the ascPa?

Jc: I became active in the ASCPA after becoming aware of the superior support system it offers CPA professionals. I also recognized the impact ASCPA has with young people aspiring to become accounting professionals. On-campus recruiting programs, as well as the Educational Foundation’s scholarships, are significant.

Md: Staying active with the ASCPA is one of the best ways to stay connected. From networking to learning it provides great opportunities to share, exchange and grow.

ascPa: What keeps you inspired and motivated each day?

Jc: It’s really about service to others. No matter what you’re actually doing, it comes down to service.

Md: I love my work. It is difficult and challenging; but I find great fulfillment working in a wonderful mission-driven organization that helps so many people. Work with purpose is great motivation!

ascPa: What are the profession’s biggest challenges today?

Jc: In order to keep graduating talented students, we need qualified educators in our college programs. And the rising cost of accounting and tax services, resulting from compliance with standards and regulations, is also difficult.

Md: The art of accounting is not just about technical skills. It is much more about creating a trusted partnership that supports the decision-making process with those whom we serve. It is about the ability to anticipate and answer the needs of our customers.

ascPa: talk about your family.

Jc: I love my family!! I am so blessed with three very special children: Michelle Blackwell Dudley (Bruce), whom you’ve met through this interview, Rebecca Blackwell Chilton (Tommy), educator, stay-at-home matriarch and mother of three children, and Dr. Steven Blackwell (Dawn), an anesthesiologist and former commander with the U.S. Navy. Steven has two children.

Md: I’ve been married for nearly 24 years to my husband Bruce. Together we have a blended family of nine children and 14 grandchildren (at last count). Among those are a set of twins and a set of triplets - all two years old!

ascPa: Both of you expressed delight in spending time with children, grandchildren and great-grandchildren, travel and auburn football. is there anything else you’d like to share?

Jc: I have been so blessed to work in the accounting profession. It has given me the chance to have very special client relationships and community involvement. I am especially thankful for the opportunity to be a part of the Crow Shields Bailey, PC team; an outstanding group of professionals with high standards for service. The firm values and mentors the young accountants who will advance our profession.

Md: This has been a great experience, sharing with ASCPA members our experiences as CPAs. I’m very proud of my mother and I can only hope to accomplish a portion of what she has as a professional and as a mother.

moTher ANd dAUGhTer CPAs – JO ChATEAU AND MIChELLE DUDLEY

Page 12: 2013 september ascpa magazine

12 ThE ALABAMA CPA MAGAZINE

sTUdeNT sUCCess

2014 student Guide to

Accounting firms in Alabama

We want to help you recruit and hire future

staff accountants!

ASCPA is preparing the 2014 Student Guide to Accounting Firms

in Alabama to distribute to accounting students at Alabama’s college and universities. The Student Guide assists students in providing them with a free directory of public accounting firms throughout Alabama. This also helps public accounting firms gain exposure to students as they prepare to begin careers in accounting.

Contact Lacey Williams, [email protected] to receive an information form. Your PAYMENT AND COMPLETED FORM must be submitted by Friday, November 1 for inclusion in the 2014 Student Guide.

2013 Student

Guide to AccountinG

FirmS in AlAbAmA

Next stop.Success.

AlAbAmA soCIeTY of CPAs ANNUAl edUCATor CoNfereNCe

Friday, October 11, 2013 • 10:00-3:009:00-10:00 Check in/registration

10:00-10:05 Welcome – Education Committee Chair Greg Carnes

10:05-11:20 Sustainability Reporting and Auditing Considerations: Resources for Teaching Catherine Banks, Program Director, Academic Resource

Center, Ernst & Young LLP

11:20-12:00 Lunch

12:00-1:15 Pathways Commission: Forces Reshaping Accounting Education

William Ezzell, Deloitte National Managing Partner (retired) Chair, AICPA Board of Directors 2002/03

1:30-3:00 Technology’s Impact on Course delivery and Curriculum Resources

The peer panel will discuss and interact with participants on the advantages and disadvantages of a wide range of technology tools.

Alabama Society Office • 1041 Longfield Court ●• Montgomery

Register on the ASCPA website, www.ascpa.org. $105 early bird fee – register by October 1

Page 13: 2013 september ascpa magazine

ThE ALABAMA CPA MAGAZINE 13

CPA sTANdoUT – Delvin Seawright

It’s been a long and curvy road for Delvin Seawright. A Montgomery native, he was graduated from Jefferson Davis high School

with a determination to pursue accounting. “As my older brother Johnny neared

graduation from high school, I would hear him talk about studying accounting, and I wanted to be like him. I was in elementary school at that time. Johnny joined the Army instead, but I stuck with the idea and began taking accounting courses once I entered high school.”

Seawright moved to Mobile to attend Spring hill College after earning his associate’s degree from the Mississippi Gulf Coast Community College through the Gulfport Job Corps Center where he was also a student.

“My family couldn’t afford college, and I chose the Job Corps as a means to an end. And my academic success at the community college resulted in a Transfer honors Scholarship to attend Spring hill.”

While there he met management professor Stewart Langdon, a charismatic educator who was passionate about teaching. he encouraged Seawright to maximize his potential.

At Spring hill he decided to become a CPA. “Earning the CPA designation was heavily emphasized because of the many opportunities for growth and advancement, as well as the prestige it bestows upon those who attain it. Although I made the decision rather early, it would be years before it was realized.”

For his graduate year Seawright received the classic offer he couldn’t refuse – a full ride scholarship which covered tuition, books and fees for a MAcc at Alabama State University. At the same time, he became an accountant in the Alabama Department of Public health. he moved to a staff accountant position at the Department of human Resources in 2001 and finished his state of Alabama career with the Department of Rehabilitation Services in 2010. he earned the Certified Government Financial Manager (CGFM) designation as well as the CPA designation while a state employee.

If that were not enough, he had his own business, DelSea Cleaning Service.

“Managing my own business was a highlight in my life. It was a sole proprietorship providing light janitorial services to small businesses in Montgomery (including the CPA firm Livings Lankford & Lambert) and provided me with the opportunity to implement what I

learned in my collegiate business courses. As the owner and janitor (a janitor who possessed a MAcc and, later, a CPA license!), it was ingrained in me to be patient, remain humble, operate in excellence in all things, and not to despise small beginnings. Many CEOs and great businessmen started as janitors!”

Seawright decided to pursue a Ph.D. in accounting while in graduate school at ASU. his professor and advisor, Dr. Jean G. Crawford, encouraged students in the MAcc program to consider the degree. She emphasized the need for more minorities to earn a Ph.D. in an effort to diversify the ranks of accounting professors at colleges and universities where minorities are underrepresented. After Delvin expressed interest, Dr. Crawford told him she believed he possessed the right qualities to succeed.

“She told me about the Ph.D. Project and gave me the names of a few people to con-tact for more information. The Ph.D. Project is leading the charge of increasing diversity within the ranks of business professors at

colleges and univer-sities where minori-ties (African-Ameri-can, hispanic, and Native American) are underrepresented. Dr. Crawford remains an invaluable resource to me even today and I appreciate her pointing me toward the AICPA Minority Doctoral Fellowship program through the Ph.D. Project.”

[The AICPA Fellowship for Minority Doc-toral Students ensures that CPAs of diverse backgrounds are visible in college and uni-versity classrooms. The program’s goal is to increase the number of minority CPAs who serve as role models and mentors to young people in the academic environment. The AICPA Foundation awards annual fellowships of $12,000 to full-time minority accounting scholars who demonstrate significant potential to become accounting educators. For the 2012-13 academic year, 21 accounting

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Continued on page 20

Page 14: 2013 september ascpa magazine

14 ThE ALABAMA CPA MAGAZINE

doING IT beTTer / ToP 50 fIrms

1 Warren Averett LLC 1972 213 2 PricewaterhouseCoopers LLP 1998 108 3 Jackson Thornton 1919 76 4 Sellers Richardson holman & West LLP 2008 76 5 Carr Riggs & Ingram LLC 1997 69 6 Ernst & Young 1989 51 7 Barfield Murphy Shank & Smith 1991 50 8 JamisonMoneyFarmer PC 1920 47 9 Frost Cummings Tidwell Group, LLC 2010 42 10 MDA Professional Grou[, PC 1975 40 11 Pearce Bevill Leesburg Moore, PC 1981 39 12 Wilkins Miller hieronymus LLC 2009 37 13 Deloitte & Touche LLP 1940 36 14 Kassouf & Co. 1931 34 15 KPMG LLP 1870 30 16 Smith Dukes Buckalew LLP 1933 28 17 Aldridge Borden & Co. PC 1920 28 18 Dixon hughes Goodman LLP 1949 25 19 Banks, Finley White & Co. CPAs 1973 22 20 McDaniel & Associates PC 1940 21 21 Russell Thompson Butler & houston LLP 1987 20 22 Way Ray Shelton & Co. PC 1985 19 23 Machen McChesney & Chastain LLP 1954 19 24 Culotta Scroggins hendricks & Gillespie PC NA 18 25 horton Lee Burnett Peacock Cleveland & Grainger 1967 18

Year CPAs in Rank Firm Founded Alabama

26 hartmann Blackmon & Kilgore PC 1990 17 27 Boohaker Schillaci & Co. PC 1982 17 28 Crow Shields Bailey PC 1986 17 29 Anglin Reichmann Snellgrove & Armstrong 1990 17 30 hall Albright Garrison & Associates 2009 14 31 CDPA 1954 14 32 DiPiazza LaRocca heeter & Co. LLC NA 14 33 Beason & Nalley Inc. 1963 13 34 Self Males & Copeland PC 1964 11 35 Dent Baker & Co. LLP 1952 11 36 Abroms & Associates PC 1995 11 37 Barnes Blackwell & Co. PC NA 10 38 Lovoy Summerville & Shelton LLC 1972 10 39 Bern Butler Capilouto & Massey PC 1962 9 40 Brunson Wilkerson Bowden & Associates PC 1967 9 41 Mauldin & Jenkins LLC 1918 9 42 Till hester Eyer & Brown 1963 8 43 Grant Sanders & Taylor PC 1976 7 44 Sovereign CPA Group 2010 7 45 hill Fogg & Associates PC 1963 6 46 Neuschwander Faircloth & hardy PC 2005 6 47 Mostellar & Shreve LLP 1983 5 48 Fricke Sweatmon & Russell NA 5 49 Rabren Odom Pierce & hayes PC 1980 4 50 Watkins Johnsey Professional Group NA 2

Year CPAs in Rank Firm Founded Alabama

Page 15: 2013 september ascpa magazine

ThE ALABAMA CPA MAGAZINE 15

Change in Governance is Top Priority

boArd of dIreCTors News

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Doesn’t it make sense to cover your firm with a professional liability insurance program created with the support of the AICPA specifically for CPAs?

Get the benefits of a national provider with the personal service you deserve:• Policy form designed to cover the unique exposures of CPA firms• All size firms and areas of practice are eligible • Premium credits designed to reflect the way CPAs do business• Quality coverage at a price that fits your budget

Do you have broad professional liability insurance coverage?You do if you are insured with the AICPA Professional Liability Insurance Program.

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 rememberthat 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 registered trademark of CNA FinancialCorporation. Copyright © 2013 CNA. All rights reserved. E-10373-613 AL

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The ASCPA Board of Directors met August 23rd and unanimously voted to support a proposal by the ASCPA

Governance Task Force. The task force was charged to study the makeup of effective, competency-based boards and to propose a new ASCPA governance model.

The ASCPA Governance Task Force and Board of Directors recognize that board members must be competency-based. Board members need to be able to address complex issues occurring in a radically changing environment. They need to possess excellent communication and leadership skills. The new environment and issues for associations includes time con-straints, membership diversity, generational values, competition and technology. Thus, board members must be competency-based, diverse and willing to actively serve.

Currently most ASCPA chapters rotate the immediate past president of the

chapter into the ASCPA board position. The chapter officer has already vol-unteered as much as four years of service and, many times, are not interested in continuing to serve. This may result in a member who is frequently absent from board meetings and is not actively engaged in board dis-cussions.

There are qualified members in chapters want to serve on the ASCPA board but do not care to work through the chapter office positions. Thus, the ASCPA governance board misses the opportunity to work with strong, talented leaders.

Approximately 50% of the current ASCPA chapters have a small number of members with an even smaller number who regularly attend chapter meetings and functions. It is more and more difficult to find willing volunteers to serve in all chapters, regardless of size, as well as on the ASCPA board.

It is the recommendation of the ASCPA governance task force to propose a by-law amendment to ASCPA members. The proposed by-law amendment would restructure the board to a flexible number of members (11-15) in the following way:

• 3 executive officers – chair, chair-elect and immediate past chair

• 6-10 board members serving three-year terms

• 2 AICPA Council representatives

More information will be shared with ASCPA members during the next few months including the specific language of the by-laws amendment. If you have questions about the proposal’s rationale, please con-tact Jeannine Birmingham, 334-834-7650 or Renee hubbard, 334-834-7660.

Page 16: 2013 september ascpa magazine

16 ThE ALABAMA CPA MAGAZINE

ENTRY-LEVEL CPA POSITION in greater Montgomery area. CPA wanted with up to 2 years’ experience to assist local auditor on small city and non-profit audits. Some one-day trav-el required. Beginning salary $35-40K with 6 month evaluations. Email resume to: [email protected]. For information on the firm go to www.servicesofacpa.com.

PRACTICE FOR SALE IN NORTH SHELBY COUNtY – long-standing practice with mix of business and individual clients. Services include tax, write-up, payroll and financial planning. Gross 200K+ and one experienced full-time employee. Also office condo for sale or lease. Contact Steve at [email protected]

TAx SENIOR MANAgER WANTEd: The suc-cessful candidate will be a member of a leader-ship team at Sellers Richardson holman & West, providing both tax compliance and consulting services to assigned clients and the lead per-son in maintaining relationships with clients on recurring tax matters. The Tax Senior Manager will gain valuable experience by working with multiple tax partners who will share their years of knowledge and experience gained from working with significant companies with complex tax is-sues. SRhW offers a local firm experience with access to large firm resources as a result of an alliance with McGladrey. We offer opportunities to participate in the development and leadership of multiple tax specialties. Our managers have excellent prospects for career advancement. We are interested in individuals who want a long-term career opportunity with potential for partner track. 8+ years CPA firm experience. http://www.srhwcpa.com/positions.html

SENIOR TAx ASSOCIATE will be a member of a team providing both tax compliance and consulting services to assigned clients. he/She will be a primary member of the delivery team maintaining relationship with the client. he/She will gain valuable experience by working with multiple tax partners and managers who will share their years of knowledge and experience gained from working with significant compa-nies with complex tax. Flexibility in schedules to manage personal and professional priorities is also supported at SRhW. CPA certificate desired. 2 to 4 years of recent experience pro-viding tax services in a CPA firm environment. Apply at www.srhwcpa.com.

SENIOR AudIT ASSOCIATE will be a member of a team providing audit services to assigned clients. he/ she will be the primary person in-volved in maintaining contact with those clients during fieldwork The Senior Tax Associate will gain valuable experience by working with mul-tiple partners and managers who will share their years of knowledge and experience gained from working with significant companies in multiple industry specialties. Flexibility in schedules to manage personal and professional priorities is also supported at SRhW. CPA certificate de-sired. 2 to 4 years of recent experience providing audit services in a CPA firm environment. Apply at “http:/www.srhwcpa.com.

YOuR PRACTICE WANTEd: We are North America’s leader in practice sales. Let us navi-gate the complexities, locate the best match from a deep pool of qualified and serious buyers, and optimize your return on the years invested in build-ing your practice. If you are considering a change, contact Alabama broker Lori Newcomer, CPA, at (888)277-6040 or [email protected] for a confidential discussion.

MONTgOMERY CPA FIRM is hiring seasonal tax return preparers for the 2014 filing season (February-April). Required: general understand-ing of individual income tax laws and proficiency in computer skills – including Excel, PDF and paperless work environment. Past experience preferred. Send cover letter and resume to [email protected]

SENIOR WHITE COLLAR CRIME INVESTIgA-TOR: This position is full-time in Montgomery with the Attorney General’s office. The employee in this position conducts and coordinates investigations of alleged or suspected criminal violations involv-ing white collar crimes, such as those which are fi-nancially motivated and committed for illegal mon-etary gain. SALARY: $59,517-$90,724. Requires a bachelor’s degree in accounting and six years of experience in financial examination, analysis and reconstruction of accounting/financial records. Complete an Application for Examination Form available at www.personnel.alabama.gov or any Alabama Career Center Office. Apply on-line, by fax (334.242.1110) or by mail at State of Alabama

Personnel Department, PO Box 304100, Mont-gomery, AL 36130-4100.

HuNTSVILLE CPA FIRM is seeking two quali-fied candidates for the following positions: 1. CPA with 2-4 years of auditing experience. 2. Accountant for tax and/or small business depart-ment to work closely with existing staff and cli-ents. Qualified candidates should submit resume to [email protected].

VIBRANT ANd gROWINg CPA FIRM FOR SALE in Shelby County. Gross revenue range – $200,000 to $225,000. Owner Financing Available. Call 205-369-7594 for more infor-mation.

BARNES, BLACkWELL & CO in huntsville is seeking a CPA or CPA eligible candidate for a senior accountant position with an emphasis in tax. Work schedule can accommodate flexible summer hours or full-time, year-round opportu-nity. Minimum of 3 years public accounting ex-perience required, tax emphasis preferred. This permanent position offers competitive salary and benefits with growth opportunities. Send resume and inquiries to [email protected].

SMALL REgIONAL FIRM seeking public accountant with 2-5 years’ experience for Tuscaloosa office. Send resume to Deborah Dye, PO Box 471, Columbus, MS 39703, [email protected].

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Page 17: 2013 september ascpa magazine

ThE ALABAMA CPA MAGAZINE 17

Field of Early Bird *Registration Non-Member No. Date(s) Location title Study Member Fee Fee Add-On

Birmingham

114* 9/6/2013 Pelham International vs. U.S. Accounting: What in the World is the Difference? AA 250 275 50

115 9/6/2013 Pelham Business Law Update AA 250 275 50183 9/6/2013 Pelham Alabama Sales and Use Tax Guide for CPAs Tax 250 275 50116* 9/9/2013 Pelham Advanced Audits of hUD-Assisted Projects AA 250 275 50117* 9/9/2013 Pelham 2013 hot Tax Topics Tax 250 275 50159 9/20/2013 Wynfrey Farmer/Nunnallee 2013 Federal Tax Update Tax 250 275 50160* 9/23/2013 Pelham FRF-SME: Financial Reporting Framework for Small and

Medium Sized AA 250 275 50161* 9/23/2013 Pelham The Bankruptcy Process: What Every CPA Must Know Other 250 275 50171 9/26/2013 Pelham 2013 FASB Update for the Real World AA 250 275 50172 9/26/2013 Pelham Advanced Excel AA 250 275 50173 9/27/2013 Pelham 2013 Compilation and Review Update AA 250 275 50174 9/27/2013 Pelham The Mobile Office Other 250 275 50178 12/4/2013 Wynfrey The Best Federal Tax Update Course by Surgent McCoy Tax 199 224 50

Birmingham Clusters

146 9/18/2013 Rosewood hall Compilation and Review Guide and Update AA 155 180 50147 9/18/2013 Rosewood hall Individual Income Tax Update Tax 155 180 50148 9/18/2013 Rosewood hall Controller/CFO Update: hot Topics Facing Today’s

Financial Professional Other 155 180 50149 9/18/2013 Rosewood hall Financial Statement Disclosures: Guide to Current

Requirements and Dev AA 155 180 50150 9/18/2013 Rosewood hall Maximizing Your Social Security Benefits Tax 155 180 50151 9/18/2013 Rosewood hall Gaining a Competitive Advantage: Critical Skills for

CFOs and Controll Other 155 180 50152 9/19/2013 Rosewood hall The Statement of Cash Flows: Preparation, Guidance

and Presentatio AA 155 180 50153 9/19/2013 Rosewood hall S Corp and Partnership and LLC Tax Update Tax 155 180 50154 9/19/2013 Rosewood hall Innovative Forecasting and Budgeting: Moving Beyond

the Traditional Other 155 180 50155 9/19/2013 Rosewood hall Fair Value Accounting: Guidance for Practitioners and

CPAs in Business AA 155 180 50156 9/19/2013 Rosewood hall Partnerships and LLCs: Avoiding Common Pitfalls

Facing Practitioners Tax 155 180 50157 9/19/2013 Rosewood hall Thriving in a Chaotic Economic Environment: Planning

and Strategy Other 155 180 50

DeCatur

120* 9/10/2013 holiday Inn Audit Workpapers: Documenting Field Work AA 250 275 50121* 9/10/2013 holiday Inn Audit Workpapers: Reviewing Field Work Documentation AA 250 275 50122* 9/10/2013 holiday Inn Delving into the Top Twelve Issues for Partnerships, LLCs

and S Corps Tax 250 275 50

Dothan

113 9/6/2013 Troy Univ. Dothan 2013 Compilation and Review Update AA 250 275 50135* 9/12/2013 Troy Univ. Dothan Understanding the Clarified Auditing Standards:

The Changes You Need to AA 250 275 50136 9/12/2013 Troy Univ. Dothan The Complete Guide to Preparing Limited Liability

Company, Partnershi Tax 250 275 50141* 9/17/2013 Troy Univ. Dothan Auditing Real-World Frauds: A Practical Case

Application Approach AA 250 275 50142 9/17/2013 Troy Univ. Dothan Excel-Based Dashboards AA 50

edUCATIoN ExprESS

Page 18: 2013 september ascpa magazine

18 ThE ALABAMA CPA MAGAZINE

huntsville 123* 9/10/2013 Jackson Center Internal Control: Understanding, Designing, and

Evaluating Internal Co AA 250 275 50124* 9/10/2013 Jackson Center Form 990: AICPA’s Answer to Unlocking the Tax Complexities Tax 250 275 50169 9/25/2013 Jackson Center Excel Reporting - Best Practices, Tools and Techniques (AM) Other 155 180 50170 9/25/2013 Jackson Center IPad - An Effective Business Tool (PM) Other 155 180 50177 12/3/2013 Jackson Center The Best Federal Tax Update Course by Surgent McCoy Tax 199 224 50

moBile 118* 9/9/2013 holiday Inn FRF-SME: Financial Reporting Framework for Small and

Medium Sized AA 250 275 50119* 9/9/2013 holiday Inn Audits of Banks AA 250 275 50138 9/16/2013 holiday Inn 2013 AA Update for the Real World AA 199 224 50139* 9/17/2013 holiday Inn Revenue Recognition: Getting the New Standards Right AA 150 275 50140 9/17/2013 holiday Inn Real Life Auditing Situations Integrating the Clarified Statements AA 250 275 50163* 9/24/2013 holiday Inn Introduction to Business Valuation AA 250 275 50164* 9/24/2013 holiday Inn AICPA’s hottest Tax Topics for 2013 Tax 250 275 50180 12/6/2013 holiday Inn The Best Federal Tax Update Course by Surgent McCoy Tax 199 224 50

montgomery 112 9/5/2013 Wynlakes 2013 AA Update for the Real World AA 199 224 50143* 9/18/2013 ASCPA Office Identifying Fraudulent Financial Transactions:

Practical Tips to Ident AA 250 275 50144 9/18/2013 ASCPA Office Small Business Internal Controls, Security, and Fraud

Prevention and AA 250 275 50158 9/19/2013 Wynlakes Farmer/Nunnallee 2013 Federal Tax Update Tax 250 275 50FAAC 9/20/2013 Auburn Montgomery 21st Annual Financial Accounting and Auditing Conference AA 250 275 50167* 9/25/2013 ASCPA Office Identity Theft: Preventing, Detecting, and Investigating Identity AA 250 275 50168* 9/25/2013 ASCPA Office AICPA’s hottest Tax Topics for 2013 Tax 250 275 50179 12/5/2013 ASCPA Office The Best Federal Tax Update Course by Surgent McCoy Tax 199 224 50181* 1/6/2014 ASCPA Office 1040 Tax Return Update Tax 250 275 50182* 1/9/2014 ASCPA Office 2013 Corporate Income Tax Boot Camp Tax 250 275 50

montgomery Clusters 125 9/10/2013 ASCPA Office Annual FASB Update and Review AA 155 180 50126 9/10/2013 ASCPA Office Individual Income Tax Update Tax 155 180 50127 9/10/2013 ASCPA Office Corruption and Asset Misappropriation Schemes:

The Top 25 Tips on how to P AA 155 180 50128 9/10/2013 ASCPA Office Mastering Basis Issues for S Corporations, Partnerships, and LLCs Tax 155 180 50129 9/11/2013 ASCPA Office Compilation and Review Guide and Update AA 155 180 50130 9/11/2013 ASCPA Office Select Estate and Life Planning Issues for the Middle-Income

Client Tax 155 180 50131 9/11/2013 ASCPA Office Financial Statement Disclosures: Guide to Current

Requirements and Dev AA 155 180 50132 9/11/2013 ASCPA Office Key Partnership and S Corporation Tax Planning Strategies Tax 155 180 50

orange BeaCh 137 9/13/2013 Kaiser Center Surgent McCoy’s Limited Liability Company and Partnership

Tax Return Tax 250 275 50145 9/18/2013 Kaiser Center 2013 Compilation and Review Update AA 250 275 50162* 9/23/2013 Kaiser Center Common Frauds and Internal Controls for Revenue,

Purchasing and Cash Rece AA 250 275 50

tusCaloosa 133* 9/11/2013 Bryant Conf.Ctr Auditing Real-World Frauds: A Practical Case Application Approach AA 250 275 50134 9/11/2013 Bryant Conf.Ctr Advanced Critical Tax Issues for S Corporations Tax 250 275 50166* 9/24/2013 Bryant Conf.Ctr Advanced Estate Planning Strategies: Accumulating Wealth

and Minimizing Tax 250 275 50

edUCATIoN ExprESS Field of Early Bird *Registration Non-Member No. Date(s) Location title Study Member Fee Fee Add-On

Page 19: 2013 september ascpa magazine

ThE ALABAMA CPA MAGAZINE 19

edUCATIoN ExprESS

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:

www.ascpa.org

REGISTRANT INFORMATION

*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). *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). I would like to purchase my manual for $20 per class

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

Company Credit Card Personal Credit Card ________________________________________ ________________________________________________ Print Cardholder’s Name Cardholder’s Signature 3/11/13 Address of cardholder City, State, Zip of cardholder

Course Date

Course Title Course

Number

Course FeeASCPA Non-

Member Member

AICPA Discount *see note (where

applicable)

Book Fee($20 per course)

Subtotal

Total:

Last Name First Name M.I.

City State Zip

Firm / Employer

Email Address (for registration confirmation)

Business Phone Business Fax

Address

Check if information has recently changed and needs to be updated in your member record

Are you a member of the AICPA? Yes No Member Number: ____________________ (Required for discount; subject to verification)

ASCPA Member Number

State Certificate Number

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.

Vegetarian

ADA Request

How did you hear about this class? Email Newsletter Website Postcard/Special Mailing Other

ascPa education registration form

Page 20: 2013 september ascpa magazine

Presorted StdUS Postage

PAIDPermit No. 131Montgomery, AL

the Alabama Society of Certified Public Accountants

1041 Longfield CourtP.O. Box 242987

Montgomery, AL 36124

SEPTEMBER 2013

IN memorIAmstePHen a. POrter

January 3, 1955 – July 5, 2013Birmingham, Alabama

Certificate #5010

Did you know that classified advertising in the Alabama CPA magazine is a member benefit? For a modest sum, you can seek talented staff, look for a new position, rent out excess office space, sell a practice, or even buy one. Don’t overlook this valuable resource. For more information, contact Diane Christy, 334.386.5752 or [email protected].

We know why Vincent was blue. he was scrambling to complete his education credits.If only he’d been a member of the Alabama Society.

Our web-based learning would have given him plenty of time to paint.

www.ascpa.org/CPealways a masterpiece:

Professional education at the aScPa.

doctoral-level students were selected as recipients of this prestigious honor.] Seawright’s focus in his doctoral studies is governmental and not-for-profit

accounting. he feels that his more than 10 years of government experience made that decision easy. For the 2013/14 academic year, he’ll receive scholarships from the Association of Government Accountants (AGA) and the Association of Certified Fraud Examiners (ACEE). he’s got a map in place for what happens next.

“My next step professionally is to complete my degree requirements and secure an accounting faculty position at a leading college or university. I anticipate earning the Certified Fraud Examiner (CFE) designation after defending my dissertation and prior to starting my career as an accounting professor and researcher. My next step personally is to embark upon my first trip abroad.”

The ASCPA congratulates member Delvin Seawright and hopes that he’ll return to Alabama to inspire a new generation of students.

CPA sTANdoUT – Delvin SeawrightContinued from page 13

It’s a light bulb moment when you discover classified advertising with the AsCPA.