Accounting - Arkansas Society of CPAs
←
→
Page content transcription
If your browser does not render page correctly, please read the page content below
NaturalState
the
Accounting
of
ARKANSAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS Issue 3 /March 2019
Thank you…..thank you……thank you! year, too. I am grateful for the opportunities to serve.
My service would not have been possible without
It has been an unexpected honor to serve as the Chair the support of my wife, Pam. She has been my best
of the Board of Directors for this past year. I had been friend, advocate, critic and chauffer. I am grateful that
looking forward to and planning for my year as Chair many of you have been able to meet this amazing
since I had been nominated; however, there was one lady that I am making the journey through life with. I
thing that I did not expect. I never also owe a tremendous debt of
dreamed that I would have so gratitude to Marsha. She has been
much fun! It has been such a awesome to work with during this
treat to be able to interact with the year. We are fortunate that she is
staff, the board of directors, our investing her considerable talent
committees and members across with our organization. She leads a
the state. Marsha Moffitt and I committed and dedicated staff that
have traveled the state visiting works tirelessly on behalf of our
with members and chapters. And, members. Perhaps the greatest
yes, Governor Hutchinson and blessing of this past year has been
the Legislature need to figure the opportunity to work with the
out the funding for our highways. members of the Board. I asked
Marsha and I can attest that we this group to invest quite a bit of
have many roads that are in extra time as we launched new
desperate need of repair. initiatives. They responded as
unselfish, servant-leaders investing
This has been a year of change and transformation. time debating, brainstorming and deliberating issues
Much has been accomplished, but, there is much more that impact our members. Last, but certainly not least,
to be done. We have launched initiatives that are I am grateful to my team at Landmark CPAs who have
the result of our strategic plan that will carry over into supported me during this year. The firm’s legacy of
the terms of the capable leaders that will follow me. service by investing in our communities has allowed
George Foster, Randy Milligan, and Joseph Rugger me the flexibility to be involved in these worthwhile
will be outstanding leaders who have the opportunity projects that I am passionate about.
to lead our organization into what it must become to
continue to be relevant to our members in the future. The older that I get the more time I seem to spend
The pace of change continues to accelerate, making reflecting on God’s graciousness and goodness. I
it imperative for us to transform how we relate to and have been incredibly blessed in so many areas of life.
provide services for our members. As I reflect on His blessings, I will always be grateful
that God provided me with the opportunity to serve this
2018 was a “perfect storm” for me personally as I profession that has been so good to me.
served as the Chair of our Board, the Chair of the
Arkansas Economic Development Commission, So, thanks! And, let’s continue to transform our Society
and the Chair of Transformation Advisory Board, to be all that it should be on behalf of our members!
assisting Governor Hutchinson in his bold initiative
to reorganize Arkansas state government. It was Humbly,
an incredibly busy year; but, an incredibly rewarding Mike Carroll
J. Michael Carroll
Chair
Marsha A. Moffitt
Executive Director/CEO
Published Monthly By
The Arkansas Society
of Certified Public
Accountants
11300 Executive
Center Drive
Little Rock,
Arkansas
72211-4352
(501) 664-8739
Toll Free (800) 482-8739
(in arkansas only) ASCPA to Roll Out New Website Soon
As you know, the ASCPA is working on a new website
that will roll out n the near future. In order for members
WATCH US ON to log into the new website, each member must have
INSTAGRAM their own email address in our system. Check your
member profile today by logging into www.arcpa.org and
make sure we have the correct email address in your
JOIN US ON member profile. Sharing of email addresses between
FACEBOOK members will not be allowed with the new website.
Stay tuned for more information on the rollout date.
FOLLOW US ON
TWITTER
CONNECT WITH
US ON LINKEDIN
2
CONTENTS
4 CPE
11 LEADERSHIP
12 LEGISLATIVE
Announcing New Flat Rate Discounts
on Shipping
14 MEMBERSHIP
ASCPA and UPS took the guesswork
22 MEMBER SERVICES out, and put the easy in. Members now
have access to new and improved flat
26 PEER REVIEW rate pricing with savings of 45% on
27 TAX
Domestic Next Day/Deferred, 25% on
Ground Commercial / Residential and
29 CLASSIFIEDS up to 50% on additional services. In
addition, members can take advantage
of UPS Smart Pickup® service for free.
Open a new account, or if you are
already taking advantage of our UPS
savings program, re-enroll and apply the
new discounts to your existing account
by visiting: www.savewithups.com/arcpa
or call 1-800-MEMBERS (1-800-636-
2377), M-F 8 a.m. – 5 p.m., ET.
GET PUBLISHED
If you are interested in
*Visit www.savewithups.com/arcpa for
submitting a column specific services and discounts.
or feature to
The Natural State
of Accounting
monthly newsletter,
please submit to
membership@arcpa.org.
3
39 th
Accounting &
Auditing Conference
Topics Include:
Accounting & Auditing Update
May 22-23,2019
SSARS Update Make your hotel reservations now!
Revenue Recognition For hotel accommodations, contact the
Leases Big Cedar Lodge at 417-339-5233 or fill
Cyber Security out a reservation form. Standard rooms
2018 Yellow Boook Revision start at $139. Be sure to ask for the
Succession Planning Arkansas Society of CPAs discounted rate
Arkansas State Board Ethics (group #61N4AZ).
Leadership
...and much more! Deadline for Discounted
Hotel Reservations:
April 5, 2019
Early Conference Registration Fees:
(Expires on 5/9/2019)
Members: $375
Non-Members: $575
Be on the lookout for
the conference brochure!
lear n l networ k l get away
4
5
Paychex
Acquisition Program
for Accountants
If you view processing payroll as more time Your per-client payment is calculated as a
consuming than rewarding, assign it to Paychex percentage of the estimated annualized revenue
and focus on the more profitable aspects of your generated by Paychex after each client’s payroll
practice. Transferring your clients’ payroll to Paychex processing is transferred to us.
allows you to:
Step 3: Post-Transaction Service
• Alleviate ever-expanding payroll compliance
As our valued partner, we provide a flexible
requirements and risks
service model that offers choice and flexibility in
• Receive market-rate compensation – capital you can how and when you get support – including 24/7
invest in growing your business access to a team of U.S.-based experts. You’ll
also have access to the following benefits:
• Free up time for more strategic, value-added services
• Online and mobile access to your clients’ payroll
for your clients
reports
3 Easy Steps Turn Payroll • Paychex General Ledger Service for integration
Processing Into Profit with QuickBooks ®, Intacct ®, and other
accounting packages
Step 1: Evaluate Your Opportunity
• Free CPE seminars and webinars
To find out what transferring your clients’ payroll to
Paychex may be worth, simply provide us with the • U.S. Master Tax Guides
following information about each of your clients:
• Our online Accountant Knowledge Center
• Number of employees
To learn more details and further explore
• Pay frequency
this opportunity, contact your Paychex
• Current payroll services you provide representative.
We will produce an estimated acquisition price for Laura Ward
you based on this information. 501.223.5730 x 52-44901
lward@paychex.com
Step 2: Transfer Your Clients’ Payroll
Processing to Paychex
Converting your clients’ payroll to Paychex is easy –
for you and your clients. Your Paychex representative
will work with you to develop an optimum conversion
158630F 9/26/17
plan and your clients will experience our market-
leading onboarding process.
6
Save the Date!
All ASCPA Members age 65 and Over and their Spouse or Guest are
Cordially Invited to Attend
ANNUAL SENIOR CPA
LUNCHEON
11:30a.m. to 1:30 p.m.
Thursday, May 16, 2019
Little Rock Club
(Regions Financial Center 30th floor)
400 West Capitol Avenue
Little Rock, AR
Complimentary lunch buffet, dessert, gratuity & two hours of validated parking in garage at 4th & Broadway
(bring parking ticket inside to have validated)
Plus a presentation by a special guest speaker
Offered free of charge courtesy of the ASCPA
Contact the ASCPA Office to register (800) 482-8739 or (501) 664-8739
7
Call us today at 800.890.9500 to find out more about our
award-winning software or visit us at DrakeSoftwareSales.com.
®
Professional Tax Solutions | Since 1977
Toll-Free 800.890.9500
Free Demo DrakeSoftwareSales.com
Write for the Arkansas
Society of CPAs’
Natural State
of Accounting,
and . . .
Enhance your leadership skills
Receive visibility for yourself
and your company
Gain exposure to more than 3500
members, potential clients and peers
Share your expertise on topics
including tax, technology, fraud,
industry and others!
Interested? Contact Robin Harris at rharris@arcpa.org
8
What will you get
with Deluxe?
Everything you need
in one place.
Get started with the ASCPA Deluxe Program: Business Checks &
50
Forms
Up to
% off first order
Includes high-security paper
and emailable checks and
business forms.
Payroll & Banking
Products
+ save 15% on all future orders! Includes payroll services,
deposit slips and other cash
(use code JT042 at checkout) management products.
Marketing Products
Includes promotional and
apparel products, full-color
print marketing and retail
packaging.
Ordering is quick and easy at
deluxe.com/ascpa or call 888.554.3538
9
Professional Liability Department developed and built
around needs of professionals over
Business Owner’s Policy
70 years ago
General Liability
Building The endorsed insurance provider of
Business Personal Property the ASCPA for more than 20 years)
Workers’ Compensation
Specialized group rated insurance
Life
products available only to members
Disability of the ASCPA
Business Overhead Expense
Department support staff with over
100 years combined experience
with professional insurance needs
Please contact me before your next renewal and give me the opportunity to
provide you with a quote for all of your insurance needs!LEADERSHIP
Improving Government Performance through
Effective Talent Management
Source: www.cgma.org
Most local government organizations believe their close them. Active recruitment strategies and staff-
talent-management strategies are well defined and that development programmes will play a key role.
they have a solid understanding of their current skills
shortages and future needs. However, almost half are • Retaining talent - finding the right people for
struggling to compete for talent with their private- the right roles can be time-consuming – but it is only
sector rivals. A similar picture exists within national the starting point of the talent-management process.
government. Introducing, retaining and motivating employees bring
new challenges to an already complex environment.
With countries, states, provinces and other localities
experiencing difficulty in finding suitable candidates • Sustaining talent - government organizations
for highly skilled and specialized finance positions, around the world use a variety of tools to grow their
this report seeks to answer talent. These include
the question: “How can online learning, job
government organizations rotation, mentoring,
identify their evolving reverse mentoring, stretch
talent needs and obtain assignments, project-
and maintain the people based experience, cross-
resources that are crucial functional working and
to addressing their ongoing initiatives designed to
challenges?” close skill gaps. Whatever
methods are used, the
In doing so, it outlines the focus must be long term
causes and symptoms of – growing and sustaining
poor talent management the competencies and
and helps government mindset of today’s talent
organizations identify the and projecting this into
key elements of sustainable talent strategies. the future.
If you are responsible for finance teams within your • Building a sustainable talent strategy - investment
organization, you can gain an understanding of the in people brings reward: increased motivation, better
following areas: performance, and greater organizational resilience.
To achieve this, a long-term perspective on talent
• Symptoms of poor talent management - these management is essential. The most successful and
include: a lack of suitable applicants for more inspiring approaches to talent management are
senior director and deputy director roles; roles that featured highly in the strategic objectives of the
were limited in scope, leading to a silo mentality; organization and its leaders.
issues with high (and low) staff turnover; and poor
succession planning, resulting in employment gaps, This report is part of a series of reports that draws
higher pressure on staff and increased payroll costs. from and builds upon the 2014 report “Managing local
government performance - Transparency, technology,
• Finding talent - governments must develop a talent, and transformation.”
stronger understanding of the organizational skills
they require to succeed, both today and for the future. Click to download the 4 T’s of Local Government
They must identify skills gaps and make plans to Performance
11Let Your Voice be Heard in the Legislature LEGISLATIVE
The ASCPA formed a Political Action Committee (PAC) in 2012 in order to make contributions to state candidates,
ballot question committees, legislative question committees, or other political action committees as needed in order to
advance the interest of the ASCPA membership, to raise the Society’s profile with the General Assembly, and to help
ASCPA engage legislators when issues arise that might affect the accounting profession.
ASCPA’s PAC is supported entirely by contributions from individuals and firms, with a limit of $5,000 per year per
individual or company. The PAC Committee periodically holds a special PAC Breakfast in conjunction with the Federal
Tax Institute that is held in December in the year preceding a general legislative session.
ASCPA members are encouraged to get involved in the political process to make sure our voices are heard. ASCPA
members need to be invested in protecting and influencing the future of the CPA profession in Arkansas. By joining
forces with other CPAs, individuals and firms are helping the Society participate more effectively in the political process
to ensure that the profession has a collective and strong voice with decision makers.
ASCPA provides multiple opportunities for its members to contribute to the PAC:
1. Attend the PAC Breakfast. ASCPA invites two members of the General Assembly to speak to Breakfast attendees
about upcoming legislative issues that directly affect CPAs and the profession.
2. Elect to contribute every year on your ASCPA annual dues statement. There is a specific line item on your
statement to make it easy and convenient.
3. Write a personal or company check directly to the PAC and mail it to ASCPA.
The only way to continue to grow and strengthen the ASCPA/PAC is through member contributions. Help us make
sure individuals are elected to public office who understand the accounting profession and support its legislative goals.
A commitment from every ASCPA member is needed to make sure we can support legislators and candidates who
understand the importance of CPAs as advisers to individuals, businesses and government agencies in order to help
them manage through future, uncertain economic times.
ASCPA would like to extend a special “thank you” to the following members and firms who contributed to the ASCPA
PAC during 2018 through annual dues contributions or PAC Breakfast registration:
Orville E Abrams Jr George William Foster III George L Mallory III Sarah Brooke Southard
Bell & Company PA, Mitchell L Frey Susan Marie Miller O Creed Spann
North Little Rock Martha Ann Grant Vicki Renee Miller B Andrew Speed
Sharon R Benson Shawn Riley Grotte Charles C Owen Stephanie Michelle
Louis J Blanchard Liles Murray Henry Jeffrey Todd Pearson Sutton
George W Booker II Anthony A Hillard William David Pearson Kenneth W Theis
Cindy Boyle HoganTaylor LLP, Little Jim C Petty Jo Ann Thomas
Susan D Burks Rock Derek Ruston Pierce Robert Lee Trammel
Paul Aaron Cantrell Kevin G Horn T David Potts Warren Ryan Underwood
Karen Jeanette Chandler Rebecca Lou Howell Kyleen W. Prewitt James Alvin Walker Jr
Debra L Conard John C Hoy David E. Pyle Steven Daniel Warren
Charles Keith Conine Hudson Cisne & Co LLP, John G. Revels Jaye Lyn Waynick
William L Cook II Little Rock Andrew Michael Richards Scott Arthur Welch
Douglas W Coy Calvin B Jarrett Jr David W Rikard Jeffery Scott White
James Dykes Curry James Robert Kelly Roller Funeral Homes/ Kevin Drew White
Hoyt Reid Dale Brenda L Knapp Citizens Fidelity Amy Ramsey Wilson
Donald Charles DeSoto Stanley J Kozij Insurance Company Charles R Windle Jr
Christopher Jon Doolittle Landmark PLC CPAs Diana Gay Rothwell David Randall Worlow
Joe LaWayne DuVall John S. La Tour Gary L Russell Eric Jason Young
John W Eckart Jim Donald Leonard James David Sears Preston Gibson Young III
Gary Alan Edwards Teresa Marie London Jimmie L Shannon
Alfred C Ferrell J Mark Lundy Wyatt Reid Smith
12TALKING POINTS FOR DEREGULATION LEGISLATION
Threats to the CPA license are already in full swing for 2019. Currently, 30 states are considering occupational licensing
reform legislation, including Arkansas. To assist in your conversation with policymakers about this critical issue, the
AICPA Accounting Stakeholders Working Group prepared talking points for your use:
• The regulatory reform legislation is growing around the country and everyone is included. It’s not just about
occupations; learned professions are pulled into the bills, too.
• If these bills succeed, we risk losing licensure as a means to protect the public.
• CPAs perform essential services, including government audits, financial statement audits, tax services, and more.
Eliminating licensure for CPAs will have a profound negative impact on the capital markets and the public who
ultimately rely upon these services.
• The CPA profession has worked for decades to make the licensing requirements of Education, Examination and
Experience substantially equivalent in every state.
• Because the licensing requirements are substantially equivalent in all states, CPAs do not have to obtain a license to
practice in other states. This is called CPA mobility.
• CPAs are governed by smart, uniform and predictable licensing statutes and regulations that promote mobility across
state lines and, by extension, economic activity.
• These licensing reform bills would create a patchwork of laws and regulations across the country that would affect
substantial equivalency, threaten mobility and reciprocity laws and reduce CPAs’ ability to work across state lines.
• CPAs must follow professional standards, satisfy continuing education requirements and abide by a professional
code of conduct. All of this ensures that when the public hires a CPA, it is hiring a responsible professional.
• Eliminating, or substantially impairing, the CPA license would eliminate the most comprehensive and cost-effective
way to protect the public from harm.
The AICPA is working with state CPA societies around the country, as well as state boards of accountancy and the
National Association of State Boards of Accountancy to fight this legislation and protect the CPA profession. Contact
your legislators today and tell them to vote NO on any bills that threaten the profession. Updates on legislation that pose
potential threats to the profession are provided to you in our weekly electronic Legislative Updates.
13MEMBERSHIP
Welcome!
The following persons have become ASCPA
members effective February 2019. Please take the
time to welcome them and invite them to society and
chapter events. To find members, visit https://www.
arcpa.org/membernet/members/searchdir.aspx
CENTRAL CHAPTER NORTHEAST CHAPTER
Adam Motherwell
Certified Certified Beaver Water District
Paul H. Jensen Heather N. Cerda Lowell
University of Central Arkansas Jones & Company Ltd
Conway Jonesboro SOUTH CHAPTER
Roland E. Moy Jr. Deanna R. Clifton Certified
Mountaire Corporation Buffalo Island Central Schools Haley N. Lambert
Little Rock Monette Evers Cox & Gober PLLC
El Dorado
Edith Dawn Marie Roch Jason W. Collard
Conner & Sartain PA FedEx Express WESTERN CHAPTER
Conway Memphis
Associate
Robert W. Tucker Jr. Richard A. Daniel Dustin A. Flaspohler
Knapp Craig & Rugg PA ARCare Inc Landmark PLC
Little Rock Augusta Fort Smith
Kevin W. White Rory K. Elliott Kendra Tucker
Arkansas Legislative Audit Jackson Howell & Associates PLLC Landmark PLC
Little Rock West Memphis Fort Smith
Associate James F. Scott STUDENTS
Jessica M. Blake Arkansas State University
Landmark PLC Jonesboro University of Arkansas, Little Rock
Little Rock Janetta M. Addie-Pickett
Associate Kashayla Bridges
William J. Gammill Katlyn E. Allred Lisa Chrzanowski
BKD LLP Jones & Company Ltd Alexus Clark
Little Rock Jonesboro Jolynda R. Davis
Jordan T. Morgan
Aeryka M. Lonnon Linda M. Forbis Kadeja D. Murray
BKD LLP Jones & Company Ltd Aurbreanne Oates
Little Rock Jonesboro Jennifer L. Xaiyasang
DEGRAY CHAPTER NORTHWEST CHAPTER Henderson State University
Bailey N. Sizemore
Certified Certified
Maranda C. Tryon Jessica L. Cox
Clair Tryon, CPA Tyson Foods Inc
Hot Springs Village Springdale
14Members on the Move
Hudson, Cisne & Co., LLP recently announced the A graduate of Henderson State University, Horvath
promotion of Brooke Horvath, CPA. holds a Bachelor of Business Administration in
Accounting and a Master of Business Administration.
A member of the firm since 2012, Horvath previously She is currently affiliated with the American
served as a senior Institute of Certified Public Accountants (AICPA),
accountant. In her the Arkansas Society of CPAs (ASCPA), and the
new capacity as ASCPA’s Emerging CPAs Committee. Born and
manager, Horvath raised in Benton, Arkansas, Horvath resides there to
performs audit and this day, now with her husband, Brandon.
attestation work and
sits on the Audit and Established in 1987, Hudson, Cisne & Co., LLP
Attestation Committee began to provide accounting, tax, and audit
(and its Training services to closely-held businesses and nonprofit
Subcommittee). organizations of all sizes. After years of growth,
Her focus lies in as well as the 2017 acquisition of Newton, Owen,
performing audits Boyd & Smoke, the firm now provides clients with
of employee benefit accounting, tax, management consulting, retirement
plans, non-profit and government entities, and small plan administration, and business valuation services.
businesses. They also perform payroll, sales tax, QuickBooks,
and outsourced accounting services. Hudson, Cisne
“Brooke has repeatedly proven herself a valuable & Co., LLP is an independent member of the BDO
member of the Hudson Cisne team,” said Karen Alliance USA nationwide network. To learn more,
Garrett, CPA, Managing Partner of Hudson, Cisne & visit hc-cpa.com.
Co. “We feel that now is the right time for her to
take this next step in her career, and we’re excited to
watch her take on the new role of manager.”
HoganTaylor LLP recently announced the following Casey Ball, CPA, Manager, Tax, Little Rock
Arkansas promotions, which went into effect Jan. 1, Ball joined HoganTaylor as the result of the merger with
2019: JPMS Cox, PLLC in January 2018. He earned a Master of
Accountancy from the University of Arkansas.
Randi Chambers, CPA, Senior Manager, Assurance,
Little Rock Rebecca Hale, CPA, Consulting Manager, Business
Chambers came to HoganTaylor as the result of the Advisory, Little Rock
merger with JPMS Cox, PLLC in January 2018. She holds Hale joined HoganTaylor as the result of the merger
a Master of Accountancy from the University of Central with JPMS Cox, PLLC in January 2018. She earned
Arkansas. a Bachelor of Science in Accounting from Harding
University.
Sarah Knight, CPA, Senior Manager, Tax, Fayetteville
Knight came to the Firm in 2010. She earned a Master of Spencer Freyaldenhoven, CPA, Senior, Tax, Little Rock
Accountancy from the University of Arkansas. Freyaldenhoven came to the Firm as the result of the
merger with JPMS Cox, PLLC in January 2018. She holds
Eric McGraw, CPA, Senior Manager, Tax, Little Rock a Master of Accountancy from the University of Central
McGraw joined HoganTaylor as the result of the merger Arkansas.
with JPMS Cox, PLLC in January 2018. He holds a
Bachelor of Science from the University of Georgia and a Matthew Schneider, CPA, Senior, Tax, Little Rock
Master of Accountancy from Georgia State University. Schneider joined the firm in 2018. He holds a bachelor’s
degree in accounting and master’s degree in history from
Samantha Akers, CPA, Manager, Tax, Fayetteville the University of Central Arkansas.
Akers came to HoganTaylor in 2018. She holds bachelor’s
degrees in accounting and finance from Ouachita Baptist
University.
**Have you recently changed jobs, earned a new certificate, been promoted, received special
recognition, made a presentation to a civic group, etc? Let the ASCPA know about it! Send us a
note, fax a press release or simply pick up your phone and give us a call, (800) 482-8739.**
15Support the Student Education Fund Through Annual Dues Renewal
Thank you to our members who voluntarily made a perpetual corpus, and scholarships are granted based
contribution to the ASCPA Student Education Fund on the interest earned; however, you may designate
through their membership dues in 2018! Your support your contribution directly to scholarships if you prefer.
of the Student Education Fund is vital to ensuring the
future of the accounting profession in our state. The Student Education Fund is a 501(c)(3) non-
profit organization; gifts are tax deductible. Securities
Members may renew membership in April 2019 to and any other property, as well as cash, may be
stay connected to the ASCPA, and may indicate a contributed.
donation to the Student Education Fund on their
annual membership dues form. The Student Education For additional information, please feel free to contact:
Fund is committed to making scholarships primarily to Robin Harris, ASCPA Student Education Fund Liaison,
accounting students attending four year colleges and Director of Public Relations & Communications,
universities in Arkansas. Funds donated are added to a rharris@arcpa.org.
Thank you to the following who made a contribution through their 2018 dues billing:
Lisa Denae Antinori Karen M. Oxner
Bernard W. Beall George Pete Parks
Sharon R. Benson Jeffrey Todd Pearson
Charles Edward Bonds Jim C. Petty
Jerry W. Burchfield Rebecca L. Phillips
Richard M. Bushkuhl Jerrold Earl Pruden
Ted Hurley Cashion Tina Quinn
Charles Edwin Coble George Rogers Jr.
William L. Cook II Gary L. Russell
Bradley Neal Davis Patricia M. Salman
John W. Eckart Charles Samuel Searcy
Ramsey Eddington William Gary Sell
Roland T. Eley, Jr. Kevin Lynn Kemp John W. Shoptaw
H. Carvill Fitzhugh Brenda L. Knapp Wyatt Reid Smith
George William Foster III Sheila Kay Kreul B Andrew Speed
Martha A. Grant Shelley Diane Latimer Stephanie Michelle Sutton
Clarence H. Guinn Jim Donald Leonard Jo Ann Thomas
George Thomas Harris Teresa Marie London Dona Rene Tyler
John Thomas Hartsell John L. Maguire Stephanie Falba Watson
Michael Gene Higgins Myrena K. McMahan Kevin Drew White
Thomas O. Howell Michael S. Miller Amy Ramsey Wilson
James Henry Ingram Charles C. Owen Charles R. Windle Jr.
Gary D. Kelly David Randall Worlow
Consider Support of the 2019 ASCPA Mac & Barbara Angel Memorial Golf Tournament to Benefit Scholarships
Please consider sponsoring or playing in our 24th annual golf tournament which is the main fund raising event for the
ASCPA Student Education Fund. The tournament will be held Monday, May 13, 2019 at Maumelle Country Club near
Little Rock. The tournament format will be a four person scramble. All net proceeds benefit Student Education Fund
scholarships to accounting majors who plan to pursue the CPA credential, attending four-year Arkansas colleges and
universities. Sponsors will receive appropriate recognition both at the tournament and after the event. Last year’s
tournament was very successful with net revenues directly resulting in scholarships that were awarded to 34 college
and university accounting students.
Register to Play or Sponsor:
www.arcpa.org/content/golftournament.aspx
16ASCPA 24TH MAC & BARBARA ANGEL MEMORIAL GOLF TOURNAMENT
Monday, May 13, 2019
All net proceeds
Maumelle Country Club - Maumelle, Arkansas directly benefit
Registration and Lunch at 11:30 a.m. with Driving Range Open Student Education
Four Person Scramble Shotgun Start at 1:00 p.m. Fund scholarships
TEAM SPONSORSHIP OPPORTUNITIES All sponsors will receive signage and recognition in the ASCPA Newsletter
□ Presenting Sponsor $5,000 (Includes Two Team Entries, Full Page Ad in ASCPA Newsletter, Tee Box Sign,
and customized promotional benefits)
□ Platinum Sponsor $2,500 (Includes One Team entry, Half Page Ad in ASCPA Newsletter, Tee Box Sign,
and customized promotional benefits)
□ Golf Carts Sponsor $2,000 (Includes One Team Entry, Quarter Page Ad in ASCPA Newsletter, Tee Box Sign,
Company Name and Logo on all golf carts)
□ Gold Sponsor $1,500 (Includes One Team Entry, Quarter Page Ad in ASCPA Newsletter, Tee Box Sign)
□ Silver Sponsor $1,000 (Includes One team Entry, Tee Box Sign)
□ Team Sponsor $800 (Includes One Team Entry)*$100 discount for 2nd Team (duplicate this form to submit names)
Team Name (for promotional purpose/signage) _______________________________________________________________
Players Names Phone Email
1.___________________________________________________________________________________________________
2.___________________________________________________________________________________________________
3.___________________________________________________________________________________________________
4.___________________________________________________________________________________________________
TEAM EXTRAS MULLIGANS AND BLASTERS
□ All Mulligans for 4 person Team $60.00 (3 per Player) Allows player an extra shot
□ All Blasters for 4 person Team $20.00 (2 per Team) Allows player to hit from ladies tee.
FRIENDS OF TOURNAMENT, EVENT & IN KIND SPONSORSHIP OPPORTUNITIES
All sponsors will receive signage at the event and recognition in the ASCPA Newsletter
□ Tee Box $500 □ Hole in One $500 □ Putt for Dough $500
□ Long Drive $500 □ Closest to Pin $500 □ Beverage Cart $500
□ Lunch □ Beers □ Soft Drinks/Waters □ Golf Balls □ Signage □ Other ______________
□ Friend of the Tournament $___________ amount donated. (Minimum suggested amount $200)
Name (for promotional purpose/signage)
Contact_____________________________ Phone_____________________ Email__________________________________
□ INDIVIDUAL PLAYER REGISTRATION $200
Player Name_____________________________ Phone_____________________ Email______________________________
As always, we appreciate any form of support for this event. All net proceeds from this event benefit Arkansas Society of CPAs Student Education
Fund for accounting scholarships. The ASCPA Student Education Fund a 501(c)3 awards scholarships annually to undergraduate and graduate
accounting students in Arkansas.
Payment Method: ( ) Check ( ) Bill Me ( ) AMEX ( ) VISA ( ) MasterCard
Credit Card #___________________________________ Expiration Date_________ Signature_____________________
Deadline to Receive Signage May 3, 2019
Arkansas Society of Certified Public Accountants
11300 Executive Center Drive
Little Rock, AR 72211-4352
Fax: 501-664-8320
www.arcpa.org/Content/golftournament.aspx
For More Information Contact:
Robin Harris Michael Pierce
ASCPA Landmark PLC
(501) 664-8739 (501) 375-2025
rharris@arcpa.org mpierce@landmarkcpas.com
17HoganTaylor Foundation announces 2018 grant recipients
The HoganTaylor Foundation (The Foundation) recently awarded more than $60,000 in grants to 30
nonprofit organizations in Little Rock, Fayetteville, Oklahoma City, and Tulsa. Grant awardees for 2018
included:
Little Rock Oklahoma Contemporary
ACCESS Oklahoma Philharmonic Society
Big Brothers Big Sisters of Central Arkansas Positive Tomorrows
Ronald McDonald House Charities of Arkansas Sunbeam Family Services
YWCA Oklahoma City
Fayetteville
Christian Orphan Fund Tulsa
Economic Opportunity Agency Assistance League Tulsa
Ozark Literacy Council CAP Tulsa
Peace at Home Family Shelter Clarehouse
Single Parent Scholarship Fund of Benton County Mental Health Association Oklahoma
New Hope Oklahoma
Oklahoma City Oklahoma Caring Foundation
City Rescue Mission Okmulgee County Family YMCA
El Sistema Oklahoma Parkside
Girl Scouts of Western Oklahoma Pathways Adult Learning Center
Infant Crisis Services Town & Country School
Myriad Botanical Gardens Tulsa Girls Art School
Tulsa Lawyers for Children
“Giving back to our About HoganTaylor-
communities has always HoganTaylor LLP is one of
been an essential part the largest business advisory
of who we are and what and public accounting firms
we do as a firm,” Gail in Arkansas and Oklahoma.
Huneryager, HoganTaylor The Firm has more than 300
Foundation Trustee, employees and provides
said. “The Foundation, its business advisory, tax,
trustees and the Firm’s assurance, accounting
partners are honored and many specialty and
to support the work of industry-focused services.
these important nonprofit HoganTaylor is an
organizations.” independent member of the
BDO Alliance USA and is
Each year, HoganTaylor able to access the resources
also supports multiple of BDO USA, LLP and its
nonprofit organizations trusted network throughout
through event the world. Learn more at
sponsorships and local hogantaylor.com
office fundraising projects.
Information about 2019 HoganTaylor Foundation Pictured above: HoganTaylor Assurance Manager
grant opportunities will be announced in early Shawn Richardson, Big Brothers Big Sisters of
2019 on the Firm’s website. Central Arkansas Executive Director, Chrissy
Chatham, and HoganTaylor Partner, Cody Griffin.
18MEMBERSHIP RENEWAL FAQs the ASCPA PAC are used to provide appropriate political
Your 2019-2020 ASCPA membership renewal statements contributions to elected officials of the Arkansas General
will be emailed on April 1, 2019. Be sure to set your email Assembly. Contributions may be made by personal or company
security feature to accept any emails from the arcpa.org check, but no one individual or company may contribute more
domain so you do not miss receiving your dues statement than $5,000 in any given year.
or other important information from the ASCPA. If you do
not receive a dues statement by email or regular mail, please I am retired. Is there a special membership category for me?
call the ASCPA Office as soon as possible. Many firms are Yes. Members may apply for “retired” status in the ASCPA who
signed up for Firm Dues Billing. If you are in Public Practice meet ALL of the following requirements:
and did not receive a dues statement, please check with your
employer first, as they may have received one statement for • Has been a full member for at least three (3) years preceding
all members within the firm. Otherwise, call the ASCPA retirement application; and
Office and a duplicate statement will be sent to you. • Are permanently retired from primary profession; and
• Are 60 years of age or older;
Prompt payments save the Society the cost of additional OR
mailings, and reaffirm that the Society leadership is • Are totally disabled and meet the regulations for drawing
continuing on a correct course of action that members social security benefits.
strongly support. • Are in good standing with the ASCPA at the time of retirement.
For special circumstances, call the ASCPA to arrange a I have been a member for many years. Is Life Membership
payment plan. available? Any member with 40+ consecutive years of
membership (without any previous resignations or terminations)
Following are some commonly asked questions and and is completely retired may apply for Life membership (subject
answers regarding payment procedures and membership to Board approval). Life members will not be required to pay any
classifications. If you have any other questions, please call annual dues or assessments levied by the Society. Members with
Melissa Ibbotson at (501) 664-8739 or toll free (800) 482- Life status prior to December 3, 2015 have been grandfathered
8739 in Arkansas. in and will remain a Life member. Any other members seeking
Life membership after December 3, 2015 must complete the
What period does my renewal payment cover? The Society’s appropriate application and must be approved by the Board.
fiscal year is April 1 through March 31.
What if I am retired from my profession, but do not meet
When should I pay my annual dues? Dues are payable by April all the above-mentioned requirements for retired status? The
30, 2019. Any member whose annual dues remain unpaid 90 ASCPA has an “inactive-unemployed indefinitely” status for
days after that date will be subject to membership termination. members who have left the workforce by choice for an indefinite
period of time, i.e. early retirement, stay-home parents, etc., who
Are my ASCPA annual dues tax deductible? Payment for the may not meet all of the qualifications for “retired” status.
annual dues is not deductible as a charitable contribution for
income tax purposes. It may, however, be deducted as ordinary I am temporarily unemployed. Is there a special membership
and necessary business expenses. category for me? Yes. The “unemployed temporarily” status is
designed for members living in Arkansas who are in between
What is the Student Education Fund, and am I obligated to jobs and are currently seeking employment. Members may
pay the $100.00 contribution? The Student Education Fund qualify for unemployed status for a period of up to one (1) year.
(SEF) is principally committed to awarding scholarships to Members who are unemployed for longer than the one-year
Arkansas students attending Arkansas Colleges and Universities. period should take the “unemployed indefinitely” status.
The SEF is a non-profit organization, supported entirely by
contributions, and gifts are tax deductible. Funds donated to the I am a college/university Educator. Is there a special
SEF are added to a perpetual corpus, and scholarships are granted membership category for me? Yes. Full-time accounting
based on the interest earned; however, you may designate your Educators of Arkansas colleges and universities who agree to
contribution directly to scholarships. The $100.00 contribution participate in a minimum of three ASCPA activities per year
is only a suggested amount and contributions are voluntary. may apply for a free membership. The appropriate Educator
application must be completed and submitted to the ASCPA
Does a percentage of my annual dues support a Political Office in order to qualify for the complimentary membership.
Action Committee (PAC), and am I obligated to pay the To apply, please go to https://bit.ly/2DYbBuV. Please do not fill
$20.00 contribution? .25% of your annual dues payment is out the online membership application for this free membership.
applied to ASCPA lobbying expenses, not the PAC. The $20.00 Please contact Melissa Ibbotson at mibbotson@arcpa.org with
PAC contribution is only a suggested amount. Contributions any questions.
are voluntary and are not tax-deductible. Funds raised by
19AccountantHQ
Raising the Bar Again
AccountantHQ is your online
headquarters for client payroll
and HR data, key client contacts,
and hundreds of resources
and CPE courses. Best of all,
it’s backed by exclusive, 24/7
service from a team dedicated
to serving accountants. Because
Paychex means exceptional
service. Always has, always will.
Learn more at:
877-534-4198 or
payx.me/ascpa1-accountant-hq
Paychex is proud to be the preferred
provider of payroll services for the ASCPA.
20A BRIGHT future
for college accounting students . . . because of YOU!
Please support the Student Education Fund
How may I give?
SS Cash contributions
SS Stocks or securities
SS Contributions can be
made annually,
semi-annually,quarterly
or monthly
SS Payments can be made
by check or credit card,
online or by mail
“Success has nothing to do with what you gain in life
or accomplish for yourself. It’s what you do for others.”
Danny Thomas
Need more information about our Student Education Fund?
Contact Robin Harris at (501) 664-8739 or rharris@arcpa.org
21
21MEMBER SERVICES 22
Welcome ASCPA members!
Save with members-only access to the GE Appliances Store!
The GE Appliances Store is excited to offer our exclusive, online shopping site where ASCPA members can
purchase high-quality appliances direct from GE Appliances at discount prices.
MEMBER BENEFITS:
EVERYDAY SAVINGS
Access to members-only savings of up to 25% off MSRP every day on the latest in high quality appliances.
TOP BRANDS
Shop your favorite GE®, GE Profile™ Series, Café, HotPoint®, Haier, and Monogram® appliance brands.
PREMIUM FINISHES
GE Appliances is the leader in premium finish choices.
EXCLUSIVE PROMOTIONS
Sign up for the GE Appliances Store e-newsletter and be the first to know about special offers and
national rebates.
Register and Start Shopping Now!
Click to access the GE Store
Tax Season
Cessation Program
Experiencing:
Stress? - Lack of Sleep?
IRS induced Nausea?
We have helped thousands sell... and WE CAN HELP YOU!
Delivering Results - One Practice At a time
Wade Holmes 888-847-1040 x2
Wade@APS.net www.APS.net
23ASCPA Announces New Member Service Agreement With
CPACharge
CPACharge is trusted by your CPA society as the best modern online payments solution for CPAs, giving
you a professional way to accept credit, debit, and ACH payments in your office or online, with no equipment
or swipe required. Give your clients the convenient payment options they want, while you get 100 percent
payment deposits, complete transaction details, and robust reporting to make reconciliation a breeze. Our
system is PCI Level 1 compliant, which means payment data stays safe and private.
As a proud new member service of the Arkansas Society of CPAs, we’re offering you competitive pricing,
plus zero setup, application, annual, or cancellation fees. ASCPA members who sign up for CPACharge by
January 31 will also have their program fees waived for the first three months.
Our knowledgeable team of in-house payment experts is here to ensure your success. With our AffiniPay
technology, we’ve built more than a decade of experience and industry leadership in payment management.
Trust the payment experts for a solution that’s used by 45,000 professionals and endorsed by state CPA
societies around the nation—CPACharge.
For more information, visit www.cpacharge.com/arcpa or call (844) 352-4705.
24Save 25% Year-Round on Wolters
Kluwer, CCH Tax & Accounting Titles.
Member Book Discounts Program
The Member Book Discounts Program through Wolters Kluwer, CCH is a great
way to stay on top of industry developments. Receive 25% off on more than
130 of our industry-leading tax and accounting books year-round.
From the premier tax guide on the market (U.S. Master Tax Guide®) and other
reliable reference guides, to innovative niche titles, our books continue to lead the
way as trustworthy resources.
As a special benefit, 40% promotions are
available at various times throughout the year
Start saving today!
Visit our Wolters Kluwer, CCH Partner page at
cchcpelink.com/arcpa
25PEER REVIEW
IMPORTANT NOTICE REGARDING After careful examination of several state CPA societies
that administer the AICPA Peer Review Program, the
THE ADMINISTRATION OF THE PEER
selection of Alabama was based on a number of factors
REVIEW PROGRAM FOR ARKANSA S which include the comparability of the size of firms they
FIRMS administer to Arkansas firms, the regional location close
to Arkansas, and the fact that they have dedicated,
Effective April 1, 2019, we will partner with the Alabama experienced full-time staff, including a CPA, which is now
Society of CPAs for the administration of the peer required by peer review standards, to effectively administer
review program for Arkansas firms. The ASCPA Board the peer review program. The Alabama staff is able to offer
of Directors, staff and Peer Review Administrative the personal assistance that Arkansas firms have come
Task Force have worked diligently over the past year to to expect. Most importantly, the annual fees that firms
evaluate the administration process and the challenges are required to pay for administration of the peer review
and difficulties that ASCPA would face going forward as a program will not increase as they would have if ASCPA
result of the AICPA’s enhancements to audit quality in the continued to administer its own program. We have offered
peer review program. The administration of the program peer review as a service to ASCPA member firms since
requires significant investment and resources in order to 1989 and we could not justify doubling the administrative
meet the new benchmarks that are now being required fees that we charge annually in order to cover the required
by the AICPA Peer Review Board and its Oversight Task CPA on staff. By partnering with Alabama, many firms will
Force. The ASCPA Board determined that it is in the best see a reduction in fees.
interest of our members to partner with another state for
the administration of the program. This will allow ASCPA To read the complete article, visit https://www.arcpa.org/
staff to focus on strategic objectives identified by the Board content/Peer-Review.aspx
that will benefit our current and future members.
FOR YOUR INFORMATION....
Employee benefit plan auditing rules Is your audit quality at risk? Changes in auditing that you need to
to change know about
Risk assessment is a significant audit
A new standard for employee benefit quality issue. In more than half of all This spring, the Auditing Standards
plan audits is coming soon. When audits, firms are not properly assessing Board (ASB) will issue new private
issued, the standard will address a wide risk or linking their assessment to their company audit standards. Check out
range of reporting and performance audit procedures. Take advantage of the the new episode of the Audit & Attest
requirements for employee benefit plan AICPA’s free risk assessment toolkit to Standards podcast, auditors can learn
audits. Review the final balloted draft ensure you are properly assessing risk about these new reporting standards,
and be prepared. in your firm’s audit work. It takes the a project on audit evidence and other
risk out of risk, and could also help to topics that were discussed at the ASB’s
Enhancing audit standards: Changes ensure a Pass report rating on your next most recent meeting.
that make sense peer review.
Your “two cents” are invaluable
Changes are coming to the AICPA’s AICPA Announces 2019 Standard
private company auditing standards – Mileage Rate Increase The AICPA wants to hear from
primarily to AU-C Section 260, AU-C valuation specialists, preparers,
Section 550, and AU-C Section 240. The optional standard mileage rates for auditors, financial statement users and
The changes will more closely align business use of a vehicle will increase other interested parties regarding a
the standards to those of the Public significantly in 2019, after increasing working draft of inventory valuation
Company Accounting Oversight Board. slightly in 2018. The rate is increasing guidance that will be included in a
from 54.5 cents per mile to 58 cents. broader forthcoming release of the
Read the full article in the Journal of AICPA’s Business Combinations
Accountancy at https://bit.ly/2EkHsWZ Accounting and Valuation Guide.
Send your comments by May 1.
26TAX
Don’t Overlook This Crucial Part of
Estate Planning
The Annual exclusion
exclusion
is doubled The annual exclusion doesn’t count
through against the individual exclusion,
2025 and so is a good strategy for
drawing down value without
This incurring taxes. For 2019, an
applies to individual may gift up to $15,000
the estate, each to as many people as he or
gift and she wishes. That means a married
generation- couple can give each of their living
skipping children up to $30,000 annually,
tax through making this a good way to help
December reduce estate and inheritance
31, 2025, taxes over a long period of time.
and is
We live in a time when numbers adjusted Portability
are getting so large that they begin annually based on a chained
to lose meaning. Understanding CPI calculation. Above the new Using a deceased spouse’s
just how large one million is, is exclusion, a flat 40% tax is unused exclusion can be very
hard enough; when it’s a billion? A imposed. There are rumblings helpful for wealthy clients. It’s
trillion? How about 30 trillion? about making the exclusion important to make the election
We’re seeing the largest transfer permanent, but for now the smart on form 706 in the year of the
of wealth in history, as $30 trillion move is always to work with a plan spouse’s death in order to transfer
passes to the next generations under existing law. the unused exclusion to the living
from the baby boomers over the spouse. Keep in mind that this
next two decades. Those estates Basis step-up cannot be applied to generation
come in sizes big and small, but skipping transfers.
they all have one thing in common: The ability to adjust the tax basis
taxes. of an appreciated asset to current To hear more about estate
market value at the time of the planning and taxes for your
In the Tax Cuts and Jobs Act benefactor’s death is still a valid wealthy clients, listen to my
(TCJA) that took effect last year, strategy. This vital tax-saving move podcast.
the individual exclusion from gift/ can reduce capital gains taxes
estate and generation-skipping tax significantly, or eliminate them There’s more to consider
was temporarily doubled, and in entirely, depending on when the
2019 now stands at $11.4 million. beneficiary liquidates the bequest Of course, most of your clients
That means a married couple has and its final sale price. won’t reach their lifetime exclusion,
an exclusion of $22.8 million to use and precious few will be wealthy
during their lifetime or at death. State conformity enough to need both spouses’
Before you go thinking that means lifetime exclusions. That doesn’t
estate taxes won’t affect the vast A major consideration is whether mean your concern about taxes in
majority of clients, think again: the the client’s state conforms estate planning goes away.
state your clients live in might not to federal law. Some states’ From the moment of death, the
conform to the federal exclusion. exclusions are considerably lower. clock starts ticking on your client’s
It’s important to understand the Additionally, some states have assets. For a basis step-up to
major tax considerations in estate inheritance or gift tax that could provide maximum benefit to their
planning. affect your client’s taxes, so being beneficiaries, you want them to
familiar with the law in the client’s have possession of the assets
state is imperative. as close to your client’s date of
(Continued on next page)
27death as possible. Not having up to allow the first decedent’s your estate planning skills and
a will could significantly delay directive to control the ultimate demonstrate your mastery to
the transfer of assets to the beneficiary of an asset under clients, check out the Estate
beneficiaries, potentially costing control of the surviving spouse Planning Certificate available
them in capital gains tax. So once the surviving spouse dies. now through the AICPA Store.
make sure you talk to your In the meantime, the surviving
clients about having an up-to- spouse draws income (and Lisa R. Featherngill, CPA/PFS is
date will. potentially principal, depending the head of Legacy and Wealth
on the trust). Planning at Abbot Downing. She
Another consideration is the leads a team of experienced
unlimited marital deduction. Transferring assets in this way and credentialed professionals
The entire estate, regardless of must also cede control of the who provide traditional planning
value, can pass tax-free from assets to the surviving spouse in a unique way to align with
a deceased person to their (or Trustee of a QTIP trust). family governance, history and
spouse. The two most popular education programs that reflect
ways to do this: No matter who your client clients’ values, priorities and
is or how much their estate goals. Lisa has provided tax and
• Outright transfer—simply is worth, they are counting financial planning services to
give assets to spouse. on you to minimize their tax affluent clients and families for
exposure and maximize what almost 30 years.
• Qualified terminal interest they have to pass on to their
property (QTIP) trust—set loved ones. If you want to hone Source: AICPA
TAXPAYERS NEED MORE PENALTY RELIEF SAYS AICPA IN LETTER TO IRS
When the Tax Cuts and Jobs Act (TCJA) was passed • Taxpayers should receive relief from
in 2017, it affected millions of individual taxpayers underpayment penalties if they paid at least 80 percent
and tax preparers. As part of its implementation, the of the tax due for the current year or they paid 80
IRS adjusted its withholding tables. However, the percent (100 percent if their adjusted gross income
adjusted withholding tables did not account for factors (AGI) exceeds $150,000) of amount of tax shown on
such as the elimination of personal and dependency their U.S. income tax return for the prior year.
exemptions or reduced itemized deductions. The
result: many taxpayers have been unable to accurately • Taxpayers should also receive relief from late
calculate their tax liability for 2018 and may have payment penalties if they make a timely request for an
inadvertently under-withheld their taxes. extension of time to file their income tax return and pay
at least 80 percent of the taxes owed with the request.
Thankfully, the IRS saw the challenges that taxpayers
could have with the new withholding tables and • The IRS should establish an expedited process
provided them with underpayment penalty relief. It to grant individuals’ payment penalty relief for
stated that it would waive the underpayment penalty for reasonable cause due to the considerable uncertainty
individuals who paid, by January 15, 2019, at least 85 surrounding the TCJA.
percent of the tax due for the current year.
• Taxpayers need the IRS to identify specific
The Arkansas Society of CPAs and the AICPA welcome circumstances for which providing automatic relief
this change but believe more should be done. We are of penalties for the 2018 taxable year is appropriate,
hearing from many members that they and their clients thus relieving them of the administrative burden of
are very concerned about the ongoing uncertainty requesting a waiver of penalties.
around implementation of the TCJA.
• The IRS should also provide businesses and
Recently, the AICPA sent a letter to the Department tax-exempt organizations relief from underpayment and
of Treasury and the IRS urging them to provide more late payment penalties.
extensive relief to taxpayers. The letter cites five
recommendations that would benefit taxpayers: To stay on top of developments and the profession’s
advocacy efforts, visit the AICPA’s Tax Reform
Resource Center at www.aicpa.org/taxreform.
28Classified ads are accepted in the ASCPA Newsletter at 75 cents per CLASSIFIEDS
word, minimum of $15.00. Upon request, they may be keyed to file
number and replies forwarded unopened to advertiser. ASCPA Members
may place job opening classified ads in the newsletter at no charge. MERGERS & ACQUISITIONS
Classified ads are also accepted on the ASCPA website.
www.arcpa.org/content/classifieds.aspx Vortylon - M&A Success Consultants
We help your clients achieve success
For more information go to: Advertising and Classifieds Buy side or sell side
Referral fee program available
SENIOR ACCOUNTING ANALYST www.vortylon.com
Email Alese Stroud: astroud@vortylon.com
Conifex Glenwood has an immediate opening for a Senior Accounting Book an appointment:
Analyst at our Sawmill in Glenwood, Arkansas. The position will provide calendly.com/vortylon_alese
accounting and analytical support for all areas of the mill. Primary duties
will include month-end closing & analysis, budgeting, & forecasting.
Qualified candidates must have a Bachelor’s degree in Accounting with 5 OFFICE SPACE FOR RENT
years applicable experience. Office space for rent on the edge of downtown
Little Rock: Approximately 980 sq. ft. for rent.
Candidates must be proficient in MS Office and have excellent Four offices, reception area, and kitchenette.
communication skills, both written and verbal. Successful completion of a $1,220 per month gross lease. Available now.
post-offer, pre-employment drug screen required. Contact Angie at 501.372.2520.
Conifex offers competitive pay and a comprehensive benefit package that
includes: EXPERIENCED CPAS -
• 401(k) w/ Company Match up to 6% ERWIN & COMPANY
• Company Paid Vacation & Holidays Erwin & Company is seeking CPAs or
• Medical & Dental Insurance CPA candidates with 1 to 5 years of public
• Company Paid Life & AD&D Insurance accounting (auditing) experience, for
positions in our Little Rock office. We offer
If you would like to be considered for this opportunity, please submit a a friendly work environment, opportunities
resume to, or apply in person at: for upward advancement, and competitive
Conifex Glenwood * Attn: Human Resources salaries and benefits, with reasonable in-
229 South Spur 8 * Glenwood, AR 71943 state travel and overtime requirements. The
Phone: (870)356-4846 * angela.gates@conifex.com positions offer exposure to industries such as
banking, employee benefit plans, agricultural
CONIFEX GLENWOOD IS A DRUG FREE WORKPLACE — EOE production, food manufacturing and not-
Minority/Female/Vets/Disabled encouraged to apply. for-profits. These positions are perfect for
someone who is dissatisfied with the heavy
travel or workload requirements of their
SELLING YOUR CPA FIRM IS COMPLEX. current firm but is looking to remain in
LET US MAKE IT SIMPLE. public accounting with a highly reputable
firm that offers opportunities for continued
Contact us today to start the process and receive a free market analysis. professional growth.
Completely risk-free and confidential. Ready to purchase a firm?
Resumes may be submitted confidentially to
FOR SALE: NEW-Rural NWA Gross $$289k; NE AR Gross $450k;
information@erwinco.com or 6311 Ranch
Little Rock $950k-SOLD; Central Arkansas $478k-SOLD; Little Rock Drive, Little Rock, AR 72223.
$63.6k-SOLD; SE Kansas Gross $365k-SOLD; Little Rock $156k-SOLD;
NE Arkansas Gross $390k-SOLD; NW Arkansas Gross $940k-SOLD.
McGRIFF INSURANCE SERVICES
Kathy Brents, CPA, CBI State Administrator for the ASCPA-sponsored
Cell (501)514-4928 Office (866)260-2793
insurance plans. Call Holly Schieber for an
Email Kathy@AccountingBizBrokers.com
appointment today!
Or visit us at www.AccountingBizBrokers.com
Phone (501)661-4951; Toll Free (888)272-6656.
Email holly.schieber@mcgriffinsurance.com
29You can also read
