|Allen, Mark C.||Ammerman, Virgie||Antar, Sam E.|
|Ashcraft, Angel||Augusta, Eric||Barie, Tommye|
|Barnard, Wayne||Barnes, Bobbe||Barnes, Richard S|
|Barr, Robert||Barton, Peter||Basney, Dana A.|
|Bauer, Jonathan R||Bedwell, Robert P.||Bell, Peter|
|Bentley, Paul||Berkowitz, Arthur L.||Berry, Arthur|
|Biebl, Andrew||Blackburn, Michael||Blair, Jim|
|Blitman, Brenda D.||Bootsma, Michael J.||Boyars, Sefton|
|Boyd, Sheena||Butler, Peter||Byrne, Stacey L|
|Caporicci, Gary M.||Carmichael, Lawson||Carmon, Andy|
|Carpenter, Gary||Chenoweth, Dan||Christakos, P J.|
|Cieslak, David M.||Cochran, Don P||Comes, Clara|
|Corbett, Ryan||Cotton, David L.||Cox, John|
|Critcher, Melissa G||Critcher, Melissa G.||Custer, Neal|
|Daly, John L.||Darwin, Solomon||Dauberman, Mark E|
|Davis-Vaughn, Pamela||Dean, Randall J.||Dellinger, Arthur J. Jr|
|Demek, Kristina||Dennis, Lynda M||Dennis, Suzan C.|
|Dewitt, Todd||Egnatoff, Karl||Elder, Jennifer|
|Eskin, William I||Evanich, John L Jr||Evans, Susan|
|Ferdinand, Richard A.||Flanery, Marci A.||Fleenor, Will|
|Florian, Mark||Fritz, Edward||Galaso, Melissa F.|
|Gallagher, Chuck||Gardner, James R.||Garverick, Patrick|
|Gaw, David B. Esq||Gee, Edgar H||Gentles, Dennis|
|Georger, Jack||Getzoff, Stephen N.||Geyer, Dennis|
|Giannantonio, Jay||Giddens, Mark||Gilbert, Terry L.|
|Glenn, Donald A.||Goldman, Peter||Gordon, Scott B.|
|Gosline, Brian G.||Gosselin, David E.||Guiddy, Cheryl M.|
|Haig, Walter J. II||Haislet, G S.||Hamilton, Michael J|
|Hand, Margaret M.||Hansen, Eric||Hart - Fanta, Leita A|
|Higgins, John H.||Hodgen, Philip D.||Honts, Charles R. Dr.|
|Hoven, Vern||Hugh, Mark||Ingber, Jonathan S.|
|Inglis, Ty||Jackson, Cecil W.||Karlin, Gerard J.|
|Keegan, John||Kiner, Marc||Koeppen, David R.|
|Kossoff, Kenneth W.||Koutelieris, George||Kral, Ron J|
|Kunz, Aaron||LaBeau, Alex S.||Lafond, C Andrew|
|Lang, Ron||Lenning, Jeff||Leslie, Robert J.|
|Lieman, Jeffrey||Lieske, Sandy||Lindal, Laura Gale|
|Little, Brad||Louma, Gabby||Mather, Steven R.|
|Matthews, Jeff||McBride, Gary R.||McCandless, Drew|
|McClelland, Lawrence A.||McClure, Denise C.||McClure, Kenneth R|
|McEachen, Edward Dr||McEowen, Roger A.||McWilliams, John G.|
|Milan, Mike||Miller, Nicolas||Minges, Don|
|Minniti, Robert||Mizrahi, Jerri||Molina, Dominque M|
|Moore, Daniel T.||Murphy, Michaelina||Nagayama, Bonnie J.|
|Neill, Thomas||Nelson, Melissa R.||Newell, Thomas E Jr.|
|Newton, Randy C.||Noce, Thomas E.||Nowicki, Raymond M|
|O'Brien, William F.||O'Flaherty, Sean||Osburn, David L.|
|Partington, Al||Patrick, Mark J.||Patterson, Jacqueline A.|
|Perkovic, Laura||Peterson, Mark G.||Phelan, Steven|
|Phillips, Scot R.||Plyler, Allen W.||Prince, Jason E.|
|Ratigan, Shane||Riche, Jon||Rigo, James J.|
|Ross, Alan D.||Santos, Derek||Satinsky, Martin J.|
|Savich, Richard S||Scheepers, Marion Dr||Schiller, Keith Esq|
|Setter, Amber||Sharp, Ted R.||Shepard, Bruce|
|Shewchuk, George||Shipchandler, Shamoil||Sibelman, Howard|
|Skinner, Vince||Smith, Susan||Solomon, Norman S|
|Steed, Val||Stein, Jacob||Stenberg, Beth|
|Stephens, Thomas G Jr||Struve, Dane||Thompson, Daniel L.|
|Traub, Jonathan||Tyree, Joshua O.||Van Der Aa, Doug|
|Van Wagoner, Marty D||Vinson, Michael||Walter, Robert W JD|
|Warren, Doreen||Wasny, Garrett||White, Diane|
|White, Greg||White, Robert B.||Will, Duncan|
|Williams, Kurt J.||Wilson, Amy||Wines, Jane|
|Woodcock, David||Wright, Kathleen K||Yacker, Brian|
|Yoss, Stephen M. Jr||Zammit, David L||Zeune, Gary|
|Zhong, Haoshen||Zollars, Ed K|
Mark C. Allen, CFP, EA, MSFP
Mark C. Allen, CFP, EA, MSFP
Mark Allen,CFP®, EA is The "go-to professional" specializing in tax and wealth management services for small business owners and real estate investors. Along with his Master’s degree in Financial Planning, Mark is enrolled to practice before the IRS as an Enrolled Agent, a Certified Financial Planner™ professional, California Life & Health Insurance licensed (#0G29808), and an Investment Advisor Representative with TransAmerica Financial Advisors. Mark integrates all disciplines into a holistic, client-centered approach towards maximizing your after-tax income and wealth. Currently, Mark serves as treasurer of his son's Cub Scout Pack (Pack 465). In the past he has served as a director and treasurer of the Cameron Park - Shingle Springs Chamber of Commerce. He resides with his wife and children in El Dorado Hills where he enjoys gardening, mountain biking, skiing, kayaking, and many other outdoor activities. Mark also works part-time out of the Pleasanton Wealth Management Associates office.
Virgie Ammerman, MBA, CPA, CITP
Virgie M. Ammerman is the President of 180 Medical Billing Services located in Portage, Michigan. She has served in financial leadership positions in both industry and public accounting for the past 15 years. Virgie currently serves on the Board of Directors for the Michigan Association of CPAs, as the Vice Chair of the Controller’s Task Force and as a member of the Michigan Turnaround Task Force. Virgie is the current Foundation Chair of the Portage Rotary club as well as Past Treasurer.
Sam E. Antar
I am a convicted felon and a former CPA. As the criminal CFO of Crazy Eddie, I helped Eddie Antar and other family members mastermind one of the largest securities frauds uncovered during the 1980s. My responsibilities at Crazy Eddie included skimming, money laundering, insurance fraud, securities fraud, and a host of other criminal activities too long to list here.
We committed our crimes at Crazy Eddie for fun and profit and simply because we could. We had no empathy whatsoever for our victims. During my sixteen years at Crazy Eddie and two years spent covering up our crimes after being terminated from the company, I never had a single conversation with any of my co-conspirators about morality or the suffering of our victims. Our conversations focused solely on the successful cold-blooded execution of our crimes.
I was the main witness in the Crazy Eddie criminal trial prosecuted by US Attorney’s Office in Newark, NJ, civil trial prosecuted by the Securities and Exchange Commission, and civil litigation brought against us by our victims. I did not cooperate with the government and victims because of any sense of morality or remorse for my crimes. I simply cooperated with them to avoid a long prison sentence and reduce potential monetary penalties. If my crimes had remained undetected and the government did not seek to prosecute me, I would probably still be the criminal CFO of Crazy Eddie today.
I eventually pleaded guilty to three felonies: conspiracy to commit securities fraud, conspiracy to commit mail and wire fraud, and obstruction of justice. I was sentenced to only six-months of house arrest, 1,200 hours of community service, and paid approximately $10,000 in fines. In my settlement with the Securities and Exchange Commission, I agreed to a lifetime ban from being an officer or director of a public company and paid $20,000 in disgorgement of losses that were avoided by selling my Crazy Eddie stock at inflated prices. In my settlement with the victims of my crimes, I avoided all civil liability.
Apologies for my crimes are irrelevant. Apologies do not undo the losses suffered by the victims of my crimes. I do not seek or want forgiveness for my crimes from my victims or society.
There is a saying, "It takes one to know one."
Today, I advise federal and state law enforcement agencies about white-collar crime and train them to identify and catch white-collar criminals. Often, I refer cases to them as an independent whistleblower.
I teach about white-collar crime for government entities, businesses, professional organizations, and colleges and universities. Professionals can receive CPE or CLE credits. In addition, I perform forensic accounting services for law firms and various clients.
In August 2009, I gave testimony as an expert witness on corruption for the New Jersey State Assembly Republican Policy Committee.
Angel Ashcraft is part of ADP’s team as a District Manager.
A little about me, I have lived in beautiful Boise, Idaho most of my life, and every day I gain a greater appreciation for all that this area has to offer. I pride myself in giving our customers the very best in products, services, and experience;- weather it’s something for you personally or a custom offering to your business. I have a great understanding of excellent client services stemming from my colorful background of sales. There are many qualities and skills that go into being an excellent sales professional- Integrity, in-depth product knowledge, marketing savvy, effective negotiation skills and high-quality professional network, all of which are trademark qualities of how I work.
I am a firm believer “ No one cares more about your own success than you do”, so I want to help our people get there. I get great satisfaction out of being able to put my energy into helping people make the best decisions with their business. That said, in my experience I’ve also found that providing the very best services is essentially about putting my clients first. This means keeping myself accessible, being a good listener as well as good communicator, and responding quickly to your needs, all of which is a guarantee from me to you. I endeavor to always provide the best results, prices, and customer care service to you.
Please don’t hesitate call or email me with any questions or concerns that come up. When you come to Idaho let me take you out for a lunch! I look forward to working with you.
Eric Augusta, MBA
Eric Augusta is principal of Eric W. Augusta & Associates, a consulting practice he started in 2000, specializing in designing and building custom Excel applications. Prior to consulting, Mr. Augusta was with The Cerplex Group, Inc. for 5 years as CFO and VP Finance. From 1977 to 1994, he was with Xerox Computer Services in various senior finance positions, including Controller, and VP Finance. He began his career at Ford Motor Company. Mr. Augusta earned a BA in economics from Cornell University and an MBA in finance from the Wharton School, University of Pennsylvania. He also served 3 years as a US Naval officer. He is a member of Financial Executives International (FEI) and is a Microsoft® certified Excel Expert. He has been a UCLA Extension instructor for 8 years, teaching Excel Modeling and Productivity Tips, and has received numerous letters of commendation from UCLA for high achievement in teaching.
Tommye Barie, CPA
Tommye Barie, CPA
Immediate Past Chair, Board of Directors
Tommye Barie is the immediate past Chair of the American Institute of CPAs. Barie has an extensive history of service to the accounting profession. From 2003-2006 and 2009-current, she served as a member of the AICPA’s governing Council and from 2010-current, she is a member of the AICPA’s Board of Directors. She served as Chair of the AICPA’s Finance Committee from 2011-2013 and the National Accreditation Commission from 2008-2011. She has additionally been a member of the Institute’s Compensation Committee, Audit Committee and Strategic Planning Committee, as well as the Member Advisory Panel and the Nominations Committee.
Barie served as President of the Florida Institute of Certified Public Accountants from 2004-2005. She is a member of the Government Finance Officers Association and the Florida Government Finance Officers Association.
Barie is a partner with Mauldin & Jenkins, LLC and a member of the Firm’s Audit and Accounting Committee. Since starting her career in 1983, her focus has been serving governmental entities and not-for-profit organizations by providing them financial and compliance audits, compilations, reviews, internal audits, and consulting services.
Barie received her BBA in Accounting from Stetson University.
She currently resides in Sarasota, Florida.
Wayne Barnard is the President of Barnard Howard, LLC. As an executive, Wayne understands his leadership role and is enthusiastic about being in front of the market to advocate the services and products he represents.
A Management Consultant at heart, Wayne leverages his years of experience in auditing and business management to provide concise and clear answers to difficult business problems. Having led Barnard Howard for more than three years, Wayne understands the industry requirements for integrity and clarity in the problems Barnard Howard tackles.
Wayne is a visionary leader. He has the tenacity and experience to take an idea–developed either independently or as part of a team–set the course, and navigate the team to success.
With a customer focus and his strong business acumen, Wayne earns respect and client trust quickly, enabling business development opportunities.
Whether communicating with staff, peers, customers, investors, or partners, Wayne is mature and effective in his message delivery. Execution is everything, and by providing clarity in focus and consistency in delivery to the team, clients, and the market, Wayne is able to create understanding and support around the message and deliver successfully. Not afraid to roll up his sleeves and get into the thick of things, Wayne manages by example and from experience, and has the intuition to know where and when he needs to weigh in.
Bobbe Barnes, CMA, CPA, CGFM
Bobbe Barnes is an educator and consultant with professional experience in IFRS, US GAAP and certification training around the world. She recently completed nine years overseas working in emerging economies, where she led the team that developed the Certified International Professional Accounting certificate program, comprising training courses and examinations. Ms. Barnes has worked around the world, including the USA, Africa, Central and Eastern Europe, Central Asia, Russia, Ukraine, Middle East, China, Indonesia, Malaysia, Mongolia and South Korea. Ms. Barnes is a CPA, a Certified Management Accountant (CMA) and a Certified Government Financial Manager (CGFM). In addition, she is active in the Institute of Management Accountants, having served on the Board of Directors, and is currently serving on the Standing Advisory Committee of the IMA Leadership Academy. Recently, she was a keynote speaker at the International Accounting and Auditing Conference in Tashkent, Uzbekistan and a speaker at the fifth annual Middle East IFRS and Accounting Summit 2009 in Dubai, where she also conducted a full day workshop on Financial Instruments.
Richard S. Barnes, CPA, ABV, CFF
"Richard S. Barnes is a forensic CPA who provides litigation consulting and business valuation services. He is Accredited in Business Valuation (ABV), Certified in Financial Forensics (CFF), and a Chartered Global Management Accountant (CGMA) with more than 40 years of finance, management and accounting experience in a variety of industries – as an expert witness, a CFO in private industry, and a manager with Price Waterhouse.
Barnes has taught courses for The National Judicial College, AICPA, Price Waterhouse, Hastings College of Law, and the College of Advocacy. He has been a speaker at AICPA’s National Business Valuation Conferences and the CalCPA Education Foundation’s Advanced Business Litigation Institutes. Barnes has received awards from both AICPA and the Education Foundation for his work in business valuation education."
Robert Barr, Vice President of SBA Lending at Bank of the West is responsible for providing SBA 7(a) and SBA 504 loans to small business clients in the State of Washington and Idaho. Barr has more than 16 years of commercial real estate industry experience, including 11 years of direct SBA lending experience and 5 years as a commercial real estate broker. Most recently he was VP of SBA Lending at TD Bank. A graduate of the University of Maryland, Baltimore County, Barr is an active member the Pacific Northwest’s Commercial Broker’s Association where he is approved SBA instructor. He is an avid PNW backpacker, college basketball fan and currently resides in Kirkland, WA with his partner Andrea.
Peter is a partner specializing in environmental, mining, agri-business, and natural resourses law and in government regulations and administrative law. After graduating with an undergraduate degree in engineering from Duke University, Peter spent more than four years at a consulting engineering firm designing and managing complex projects. At the time he left, he was the youngest project manager in the firm's history. After graduating from Harvard Law School, Peter clerked for the Honorable Peter C. Dorsey, U.S. District Judge for the District of Connecticut. While at the U.S. Department of Justice, Peter drafted successful appellate briefs to multiple U.S. Courts of Appeals. Peter's international legal experience includes advising on large international securities transactions, such as initial public offerings ("IPOs") and debt offerings, for a "Magic Circle" British law firm. Peter joins Givens Pursley after practicing law for several years at a large, international law firm in Washington, D.C. He is licensed to practice law in Idaho, New York, and Washington, D.C.
Peter has experience with the Comprehensive Environmental Response, Compensation, and Liability Act ("CERCLA"), the National Environmental Policy Act ("NEPA"), the CEQ regulations for implementing NEPA, the Endangered Species Act ("ESA"), the Clean Water Act, the Clean Air Act, the Oil Pollution Act, the Resource Conservation and Recovery Act ("RCRA"), the Safe Drinking Water Act, the Food, Drug, and Cosmetic Act ("FDCA"), the Food Safety Modernization Act ("FSMA"), the Emergency Planning and Community Right-to-Know Act ("EPCRA"), the Federal Motor Carrier Safety regulations, tribal law, the General Mining Act of 1872, the Mineral Leasing Act of 1920, the Federal Land Policy and Management Act of 1976 ("FLPMA"), the Uniform Appraisal Standards for Federal Land Acquisition ("UASFLA"), federal hazardous materials shipping regulations, the Idaho Hazardous Waste Management Act ("HWMA"), the Idaho Hazardous Material Spills rule, the Idaho Ground Water Quality rule, the Idaho Pesticides and Chemigation statute, Idaho water law, the Idaho Local Land Use Planning Act ("LLUPA"), Idaho public records law, the Freedom of Information Act ("FOIA"), and the Foreign Corrupt Practices Act ("FCPA").
Peter has advised clients concerning matters before the U.S. Environmental Protection Agency ("EPA"), the U.S. Bureau of Reclamation, the U.S. Bureau of Land Management ("BLM"), the U.S. Forest Service, the U.S. Army Corps of Engineers, the Federal Aviation Administration ("FAA"), the Federal Motor Carrier Safety Administration, the Idaho Department of Environmental Quality ("IDEQ"), the Idaho Department of Agriculture, the Bonneville Power Administration, the Internal Revenue Service ("IRS"), the Idaho State Tax Commission, the D.C. Office of Tax and Revenue, the D.C. Department of Employment Services, and the U.S. Occupational Safety and Health Administration ("OSHA").
In environmental matters, Peter has litigated cases and advised clients concerning National Pollutant Discharge Elimination System ("NPDES") permitting, the Total Maximum Daily Load ("TMDL") program, Idaho Section 401 water quality certifications, Idaho water quality standards, Construction General Permits ("CGPs"), Stormwater Pollution Prevention Plans ("SWPPPs"), U.S. Army Corps of Engineers Section 404 permitting, groundwater contamination and endangered species, including the greater sage-grouse. He has litigated cases and advised clients concerning mold contamination, asbestos removal, air emissions, safety inspections, hazardous materials handling, safety plans and protocols, and waste material storage. He is the Idaho reporter for Matthew Bender's Brownfields Law and Practice.
In mining matters, Peter has helped clients with CERCLA, RCRA, Idaho tribal law issues, conveyances, lease adjustments, financings, royalties, mining title, liability management, joint ventures, and oil & gas leasing. He is the Idaho reporter for the Rocky Mountain Mineral Law Foundation's Mineral law Newsletter.
In complex litigation matters, Peter has advised clients concerning toxic tort actions, class actions, and mass actions and has advised concerning the Federal Class Action Fairness Act. He is the Idaho reporter for the ABA's Survey of State Class Action Law.
In food and agricultural matters, Peter has represented agricultural processors and manufacturers in the cheese, yogurt, cattle, salad dressing, and dog food industries and represented dairies, ranchers, farmers, and concentrated animal feeding operations ("CAFOs"). He has helped them with environmental law, permitting, food law, supply contracting, FSMA, food by-product reuse and disposal, land transactions, and intellectual property law. He is the Vice Chair of the Idaho Department of Agriculture's FSMA Advisory Committee.
In public land matters, he has advised on use and permitting of government lands for private exclusive uses and access to remote areas across government lands.
In engineering and technology matters, Peter has conducted FOIA requests, FOIA appeals, and Idaho public records requests, advised on privacy law issues, and consulted on e-mail and electronics records retention policies and electronic discovery. Peter has advised on the federal research and experimentation ("R&E") tax credit, U.S. Securities & Exchange Commission ("SEC") disclosures, ("IPOs"), contracts including technology issues, construction law, and business matters for technology companies.
In aviation law matters, he has advised clients concerning FAA Determinations of No Hazard to Air Navigation (“DNHs”), FAA hazardous materials regulations, and airport siting. In other transportation matters, Peter has advised clients concerning federal trucking regulations, food transportation under FSMA, and hazardous material shipping by truck.
In pro bono matters, Peter has represented domestic violence victims in obtaining civil protection orders, having helped victims in Washington, D.C. and Idaho. Peter has also formed non-profit entities and advised non-profit entities regarding compliance problems and internal governance issues.
Dana A. Basney, CFE, CIRA, ABV
Dana A. Basney, MSBA, CPA, CFE, CIRA, CVA, ABV, is a shareholder in Mayer Hoffman McCann P.C. and a managing director of CBIZ, in charge of their Forensic Accounting Services Group.
Mr. Basney has wide experience as an expert witness and has acted as a consultant to attorneys in civil and criminal cases in both Federal District Court and state courts. His testimony has involved such diverse matters as accounting standards, accounting malpractice, business valuation, economic losses and tax issues. Mr. Basney has also been appointed as special master, joint expert in matters of valuation and accounting, mediator and settlement referee in numerous court cases.
Since 1978, Mr. Basney has taught accounting and business classes. And since 1982, he has taught accounting classes through the University of California at San Diego's Extension program. He currently teaches Fraud Examination and Forensic Accounting in the Graduate Program for the University of San Diego.
Jonathan R. Bauer
Jonathan R. Bauer is a business attorney focusing on general business counseling, corporate formalities, real estate, estate planning, business formations, commercial transactions, and financing of capital assets, equipment, operating loans, lease financing and other forms of financing. He represents clients from startup and established business entities, corporate tenants, developers, landlords, sellers and lenders.
Prior to joining Hawley Troxell, Jon was a partner at the firm Meuleman Mollerup and, prior to that, practiced law at an international law firm located in Boston, Massachusetts. He is a member of the Idaho State Bar Association and is also licensed to practice law in Massachusetts.
Jon Bauer is very active in the legal and local business community. He is a member of the Board of Trustees of the Idaho Technology Counsel and recently finished a 4 year term on the Board of Directors and the Executive Committee of the Idaho Botanical Garden. In 2007 Jon graduated from the Boise Metro Chamber of Commerce two-year “Leadership Boise” program which selects only those individuals who display the energy, intelligence, and business acumen to become future leaders of the community. Jon is a 2009 award recipient of the Idaho Business Review’s “Forty Accomplished Under Forty” program. Jon is a member of the Ted Trueblood Chapter of Trout Unlimited and Idaho Rivers United, and is a volunteer soccer and basketball coach.
Robert P. Bedwell, CPA
Bob is an Audit and Advisory professional, with over 36 years of audit and accounting experience. Bob regularly assists clients with a full range of corporate audit and assurance services, including financial statement preparation, auditing, SEC reporting, mergers, acquisitions, divestitures, due diligence, financing regulatory compliance, accounting system oversight, internal controls, IFRS conversions, Sarbanes-Oxley compliance advisory, and the independent review of external data. Bob has been a discussion leader on numerous topics for Surgent Professional Education, the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants, as well as for the firms for which he has worked, and has received high evaluations for his knowledge of topics and presentation skills. Bob received his Bachelor of Science in Accounting and Finance from Upsala College in East Orange, New Jersey, and has also earned a Masters in Accounting from Florida Atlantic University. Licensed as a Certified Public Accountant in Florida, Bob is a member of the Florida Institute of Certified Public Accountants (FICPA) and the American Institute of Certified Public Accountants. He has previously served as chairman of the FICPA Accounting Principles and Auditing Standards Committee.
Peter Bell heads his own consulting and training practice providing support for the audit and financial reporting needs of the affordable housing industry. He is retired from the federal government with over 35 years’ experience as an auditor and financial manager with three different federal agencies, most recently as director of the financial assessment subsystem for the Real Estate Assessment Center (REAC) at the U.S. Department of Housing and Urban Development (HUD). In addition, Bell directed the multifamily housing financial assessment staff. Prior to that, he was the director of both the quality assurance staff and the public housing financial assessment staff at REAC. Before joining REAC in July 1998, he was an audit manager with the Office of Inspector General for HUD, providing technical assistance on non-federal audit issues. Bell is a frequent trainer and discussion leader for numerous groups and state societies. He has developed comprehensive training programs to help the affordable housing industry understand HUD’s compliance and reporting requirements, as well as its assessment process. He is co-author, with Max Hunt, of two AICPA courses on audits of HUD-assisted projects.
Paul Bentley is the Director and Leadership Instructor for Boise State University’s Center for Professional Development (CPD). With over twenty years of leadership and management experience, Paul understands the challenges faced by leaders in private industry, government agencies, and non-profit organizations.
He was the Corporate Training Manager for Micron Custom Manufacturing Services (MCMS). While at MCMS, he managed the production training, corporate training, continuing education, and technical communications departments for corporate headquarters. He also taught all leadership courses for senior management as well as giving oversight to the training needs of MCMS’s Malaysia, Belgium, and North Carolina sites.
Previously Paul started The Leadership Program for Montana State University, providing leadership training for government agencies and businesses throughout the state of Montana.
Before coming back to Boise State, Paul was the Leadership Development Specialist for Yellowstone National Park Lodges, where he was responsible for the leadership development of seasonal and year-round managers and leaders, and the development of other Park trainers.
As a part of the CPD team at Boise State, Paul designs and facilitates on campus and on-site courses for private business, non-profit organizations, and government agencies.
Paul’s doctoral dissertation targeted life-management skills for people with multiple careers.
Arthur L. Berkowitz, CPA
"Art Berkowitz, C.P.A. is a resource for continuing professional education. He develops webcasts and self-study courses for accountants and financial professionals. He also conducts customized accounting, ethics, and fraud seminars and workshops across the nation for CPA firms, associations, and corporations.
Art is also a noted author. He has written for numerous professional publications, including a weekly online column for The Wall Street Journaland a book on the Enron debacle. Art’s book on Enron provides a perspective on the scandal that is missing in the day-to-day news accounts. It describes the underlying ethical issues that became pervasive in the auditing, financial reporting, and investment analysis fields and the strengths and weaknesses of the proposed solutions.
Prior to opening his own practice in 1987, Art was a partner in a 23-member local accounting firm in Miami, Florida. He had previously spent six years with Coopers & Lybrand and Laventhol & Horwath.
Much of his interest in ethics stem from the three years Art served as a public member of the State Bar Grievance Committee and the four years he worked for Laventhol & Horwath, the largest CPA firm ever to file for bankruptcy protection due to unethical behavior."
Art Berry is Founder and President of Arthur Berry & Company. In addition to brokerage representation, Art maintains a selective mergers and acquisitions practice and is an active Generational Equity national sales affiliate. He formerly maintained a successful 20-year affiliate relationship with Geneva Business Services and previously attained a Series 7 Securities license. He has served on the Board of Directors for numerous companies in the industries of banking, insurance, manufacturing, distribution, real estate, education and community service, and has performed multiple fiduciary activities including receivership services. Art has an undergraduate degree in Corporate Finance, an MBA from Boise State University, and a Juris Doctorate from the University of Idaho. He is a former adjunctive professor at Boise State University in the School of Business, a Certified Business Appraiser with The Institute of Business Appraisers and is a Broker member of the International Business Brokers Association.
Andrew Biebl, CPA
Andy Biebl is a Certified Public Accountant practicing in New Ulm, Minnesota. He is a member of the AICPA and the Minnesota Society of CPAs. Biebl is a past-president of the Minnesota Society of CPAs.
Biebl has authored the Farm Taxation: Planning Opportunities and Pitfalls seminar, previously co-authored the Farm Tax Roundtable seminar, previously co-authored the AICPA seminar Planning Opportunities in Farm Taxation, and is a frequent speaker on agricultural taxation issues nationally. He authors a column on taxation issues in Top Producer magazine, and co-authors Farm Tax Network, an email subscription service. Biebl has co-authored the AICPA's Individual Income Tax Workshop and Corporate Income Tax Workshop seminars, and is also co-author of Practitioner's Publishing Company's (PPC's) Federal Tax Update, Complete Tax Update for Individuals and Sole Proprietors, Complete Tax Update for Corporations and Pass-Through Entities, Controller's Federal Tax Update, PPC's Tax Planning Guide-S Corporations, Practitioners 1040 Deskbook, and Practitioners 1120S Deskbook. With his partner, Bob Ranweiler, he has co-authored the PPC Biebl-Ranweiler Portfolio Series.
In addition to authorship activities, Biebl has spoken at numerous seminars and conferences throughout the country. He is a past recipient of the AICPA's Outstanding Discussion Leader Award, and also a past recipient of Outstanding Discussion Leader Awards for Minnesota and Iowa CPA Societies. Biebl also lectures in the University of Minnesota Masters in Business Taxation program.
Michael Blackburn, J.D., CPA
Michael D. Blackburn is a shareholder in the Salt Lake City law firm of Blackburn & Stoll, LC where his practice focuses on estate planning, tax planning, and issues affecting small business. He has authored two books on estate and financial planning, drafted several pieces of legislation, and written numerous published articles and papers on a variety of legal and tax topics. He currently is a part-time instructor at the University of Utah and serves as Chairman of the Utah Board of Accountancy.
Blackburn is a past chairman of both the Estate Planning Section and the Task Force on Multi-Disciplinary Practice of the Utah State Bar. He is also past President of the Utah Association of Certified Public Accountants and has served two years on the Uniform Accountancy Act Task Force. He has been an instructor who has taught more than 1,000 courses in the past 25 years and received the Outstanding Instructor Award in 1989 and 1999. He was chosen as Utah’s Outstanding CPA in 1997, was elected as a fellow of the American College of Trust and Estate Counsel in 1993, and has been annually recognized as a member of Best Lawyers in America since 2008.
Blackburn received his BS degree in accounting graduating magna cum laude from the University of Utah and his JD degree from Stanford University.
Jim Blair is a 35 year veteran of the Social Security administration and co-owner of Premier Social Security Consulting. Jim has worked as a Service representative helping individuals having problems with their Social Security benefits, a Claims Representative taking claims for Retirement, Survivors, Disability and Health Insurance, an Operations Supervisor and as a District Manager running the Piqua, Ohio Social Security office and retired in January, 2010. Jim is a frequent speaker on Social Security for conferences and seminars and recently authored a SS handbook. Jim is co-host of Premier Living on WDJO in Cincinnati
Brenda D. Blitman, CPA
Brenda Blitman is a Human Resource Consultant with a deep background as a leader in a high-growth small business, as a small business owner and consultant, and as a Business Educator. A career Certified Public Accountant with Big 8 accounting firm experience, Brenda's strong financial and analytical skills help clients build, update, and implement changes in their Affirmative Action Plans. As a human resource generalist with a focus on cost-effective strategic improvements, Brenda consults with our members on organizational and leadership development, recruitment and placement, staff relations, compensation benefits, and compliance issues. As an educator, Brenda has experience training the millennial workforce. Brenda recently completed her Masters Degree in Adult/Organizational Leadership & Learning and the SHRM-Senior Certified Professional (SHRM-SCP) credential. Professionally, she is a member of the American Association for Access, Equity and Diversity, Society for Human Resource Professionals, Human Resources Association of Treasure Valley, Idaho Society of CPAs, Association for Career and Technical Education and Idaho Business Educators.
In her community, Brenda is a member of the Future Kuna Boys & Girls Club Steering Committee and the Kuna Youth Recreation Association.
Michael J. Bootsma
Michael J. Bootsma is the CFO of Provider Resource, Inc. He is also a lecturer at Iowa State University in the areas of business law and accounting. He is a licensed attorney and a registered CPA in the state of Iowa. Before becoming the CFO of Provider Resource, Inc, Michael worked in the Tax Planning Group of AEGON where he routinely worked on tax planning initiatives that included foreign tax issues as well as the use of disregarded entities. He has also served as a law clerk for the U.S. Securities and Exchange Commission. Mr. Bootsma has a Juris Doctorate as well as a Masters in Accounting from the University of Iowa. He also has a Certificate in International Taxation from Golden Gate University.
Sefton Boyars, CPA, CGFM, CFS
Until his retirement in October 1996, Mr. Boyars was the Department of Education's Regional Inspector General for Audit. During his 35-year career, Mr. Boyars worked for a variety of federal government audit agencies, as well as a California county. Mr. Boyars served on the Qualifications Committee of the California State Board of Accountancy for three years. Mr. Boyars is currently a member of the California statewide Government Auditing and Accounting Committee and the President-Elect of the San Francisco Chapter of the Association of Government Accountants. Mr. Boyars is an experienced trainer and has taught for numerous organizations, including federal, state and local governments, professional associations, the USDA Graduate School and Management Concepts, Incorporated. In 1988, he received AGA's National Education and Training Award. He also authored the Association of Government Accountants' study guide for Course 3 of the Certified Government Financial Manager. He is a Certified Public Accountant, a Certified Government Financial Manager and a Certified Fraud Specialist.
Sheena Boyd brings rich human resource experience from a variety of organizations, including a Fortune 500 multinational retailer, a national industrial supplier, small business, and state government. This gives her the unique ability to provide priceless consulting advice regarding individual employees, compliance, compensation, organizational development, staff relations, recruiting and placement, and training to all levels of an organization. Sheena holds an undergraduate degree from San Diego State University and a master's degree in Human Resources and Employment Relations from Pennsylvania State University. She also holds a Senior Human Resource Professional (SPHR) certification from the national Human Resources Certification Institute. She has a background in theatre arts, which is evidenced in her creative, results-oriented thought process, and strong communication skills. Sheena applies these skills to develop unique and dynamic solutions in her consulting work.
Sheena was born and raised in the San Diego, CA area, but loves living in Boise, ID . She holds a USAA Level 2 Archery Instructor certification, which she uses to support archery merit badge programs through the Boy Scouts of America. She looks forward to partnering with other local organizations, such as Big Brothers, Big Sisters, to share her knowledge and leadership skills.
Principal Peter Butler, CFA, ASA, MBA
Peter J. Butler, CFA, ASA, MBA
Peter Butler, Principal at Valtrend, LLC in Eagle, Idaho, has more than 18 years of diverse financial and business valuation experience. Peter has valued both privately-held companies and publicly-traded securities for a variety of purposes, including:
• Mergers and acquisitions;
• Buy-sell agreements;
• Venture capital investment;
• Fairness opinions;
• Financial reporting;
• 409A stock options;
• Litigation support; and
• Estate and gift taxes.
Peter has also published numerous articles in all of the major U.S. business valuation journals, as well as in a Romanian journal. He has been invited to speak at numerous national and regional conferences as well as one international business valuation conference.
He holds a BS in mechanical engineering from the U.S. Naval Academy, and has earned an MBA in finance from San Diego State University. Peter is also a four-term president of the CFA Society of Idaho and just completed his role as an Adjunct Faculty Professor of Finance in the MBA Program at George Fox University.
Stacey L. Byrne, CPA
Passionate about anytime, anywhere access to secure & accurate information. My goal is to free clients from their desktop computers and help them work more efficiently in the cloud.
Products like Xero, Bill.com, Smart Vault and QB in a hosted environment can help you streamline your processes and store documents securely, online.
Specialties: Construction industry (job costing, estimating, reporting), restaurant and bar accounting
Advanced Certified QuickBooks Pro Advisor
Stacey L Byrne CPA
2004 – Present (11 years)San Diego CA, formerly Orangevale CA and Stockton CA
Mobile accounting and payroll is my passion. Clients should have anytime, anywhere access to secure, accurate information. My goal is to free clients from the confines of their desktop computer. Products like QB Online, Xero, Bill.com, Smart Vault are just a few examples of cloud-friendly services that can increase efficiency.
Many business are looking in the rear view mirror at what has already happened. I want to help you create dashboards to drive your business forward. Timely and accurate capturing of transactions is paramount to having the info you need to run your business.
I recently became a Certified QQube Professional and am planning to pursue custom report writing as a specialty. If you have ever wanted to get something out of QB and just can't find a report to do it, that is where QQube comes in. If it is stored in QB and exposed by Intuit in the database, QQube can get the information.
Gary M. Caporicci, CPA, CGFM, CFF
Gary M. Caporicci, CPA, CGFM, CFF, is a senior partner and co-founder of Caporicci ; Larson, Inc. Certified Public Accountants, a subsidiary of MarcumLLP. Mr. Caporicci has over 30 years of audit and management experience and is responsible for the Firm's Auditing and Accounting practice. Mr. Caporicci has extensive experience and knowledge in auditing and consulting for many government agencies. He has authored many audit and accounting courses and has been a frequent speaker and lecturer at many professional organizations. He is a Core Adjunct Professor at National University teaching government accounting, auditing and other upper division and graduate courses. In 2006, Mr. Caporicci was awarded Instructor of the Year for California CPA Education Foundation. He participated as a member of the Governmental Accounting Standards Board (GASB) Task Force on Deposits and Investment Risks Disclosure (GASB No.40) and is a member of the Governing Council of the California Society of CPAs. In 2010, Mr. Caporicci was awarded The Conference Volunteer of the Year for California CPA Education Foundation. Mr. Caporicci has written AICPA Accounting and Audit Guides for government and construction. In addition he has authored and instructed many governmental seminars and conferences. Mr. Caporicci's was Chair of the California Committee on Municipal Accounting , Chair of the California Governmental Accounting and Auditing Committee and Chair and speaker of CalCPA's Governmental Accounting and Auditing Conference. He is also a member of the CalCPA Council and National Reviewer for the Government Finance Officers Association.
Senior Vice President, Strategy, People and Innovation
Lawson Carmichael is Senior Vice President Strategy, People, and Innovation.
In this role, Carmichael leads the AICPA’s longer- and shorter-term strategy efforts, human capital and resource team, market and competitive intelligence, product and services innovation, and governance related activities including working with the Board of Directors and Council.
Prior to joining the AICPA, Carmichael worked for Deloitte as director, corporate strategy. He previously held a number of strategy and innovation leadership positions. In these roles, he was responsible for leading business unit growth strategies, developing long-term corporate strategic positioning and maximizing profit opportunities, as well as building and sustaining talent.
Prior to Deloitte, Carmichael served as managing director for Proxicom, a global eBusiness consulting firm. He also held the position of senior director at Premier, Inc. the largest strategic alliance of health care providers delivering strategic consulting and supply chain solutions in the United States.
Carmichael holds a Bachelor’s degree in Communications from Towson University and a certification in Financial Management from Duke University’s Fuqua School of Business. He currently serves on the Board of Directors for the Greater Durham Chamber of Commerce.
Mr. Andy Cameron is a Senior Benefits Advisor at the United States Department of Labor, Employee Benefit Security Administration (EBSA). Andy advises plan participants, plan sponsors and service providers on a wide range of health and retirement plan issues. Andy regularly speaks to public and private organizations about ACA, HIPAA, COBRA and relevant retirement plan regulations. Andy has worked at EBSA since 2006. He has served as both a Benefits Advisor and an Investigator, and has audited health and retirement benefit plans. Before joining EBSA, Andy worked in human resources for more than 5 years. He obtained the Professional in Human Resources certification from the Human Resources Certification Institute as well as the Competent Toastmaster designation from Toastmasters International. Andy holds a Bachelor’s degree in Management from Purdue University, a Certificate in Human Resources from the University of Washington, and a law degree from Seattle University.
Gary Carpenter, CPA, CCPS
"Gary Carpenter, CPA, CCA, is the owner and president of College Planning Services, a provider of college planning strategies and seminars based in Syracuse, NY. He is also co-founder of the CollegeLOAN Evaluator. Carpenter has provided continuing professional education courses in college planning and financial aid for various state CPA societies.
Carpenter is co-author of College Financial Planning for Any Income Level. He has been quoted in the Wall Street Journal, Washington Post, Kiplinger’s Personal Finance, AARP Magazine, Money, Financial Advisor and on MSNBC and CNBC. He is the executive director and co-founder of the National College Advocacy Group (NCAG). A member of AICPA and the New York State Society of Certified Public Accountants (NYSSCPA), he is chair of the Personal Financial Planning Committee for NYSSCPA."
Dan Chenoweth, MBA, CPA
Dan Chenoweth, MBA, CPA has over 25 years of experience in executive level positions in finance, general management and organizational effectiveness. He helps clients take their strategy to the bottom line through rigorous project management and change management techniques, and by engaging and motivating their people. He has held executive level positions in general management and finance in a number of industries including telecommunications, printing and publishing, heavy equipment manufacturing, and apparel manufacturing. Dan lives in Loveland, Colorado.
P J. Christakos, CPA, CFP®, CLU, AIF®
P. Jeffrey Christakos, CPA, CFP®, CLU, AIF® is a partner in Christakos & Co, with 25 years of experience in accounting, tax preparation & financial planning located in Westfield, New Jersey.Jeffrey specializes in offering comprehensive financial planning to a diversified clientele of closely-held businesses and their owners, professionals and high-net worth retirees. This includes planning for risk protection, investment allocation, qualified retirement plans, employee benefit, education, estate preservation, and tax management strategies. He has experience working with other CPAs on an integrated approach to handling their clients’ financial situations.
Jeffrey has taught accounting as an adjunct professor at Rutgers University, New Jersey City University, Union County College and financial planning courses in Fairleigh Dickinson University’s Financial Planning Program. He is a member of the New Jersey Society of CPAs and was recently named to New Jersey CPA magazine’s “CPA-List”. This list acknowledges the high level of performance and engagement of selected NJSCPA members in a variety of practice areas. He is regularly quoted on financial planning topics by CNBC, The Wall Street Journal and US News and World Report.
Jeffrey earned his BS in Accounting at Seton Hall University and his MBA in Finance at Fairleigh Dickinson University.
David M. Cieslak, CPA, CITP, GSEC
David Cieslak is a Principal with Arxis Technology, Inc., a computer consulting firm with offices in Southern California, Chicago and Phoenix. He specializes in micro-computer accounting systems, information security, the Windows operating environment, systems development and project management.
He is a frequent speaker for the California Society of Certified Public Accountants (CalCPA), the American Institute of Certified Public Accountants (AICPA) and other state accounting societies. He is a Sage ACCPAC ERP Certified Consultant, a Windows Certified Professional and holds the GIAC Security Essentials Certification (GSEC).
Mr. Cieslak currently serves on the CalCPA Board of Directors and Sage Mid-market ERP Business Partner Advisory Council. He is the past Chair of the AICPA IT Executive Committee and past president of the California CPA Education Foundation. He is an active participant with the CalCPA State Technology Committee and Westside Micro-computer Users Discussion Group. He is past chairman of the CalCPA State Technology Committee, former member of the AICPA Information Technology Practices Sub-Committee and previously served on the Information Technology Alliance board of directors. He is a member of various other AICPA and CalCPA planning committees for courses, conferences and computer shows.
Don P. Cochran, JD, CPA, CFP, CRC
Don Cochran is a solo practitioner in Apple Valley, Minnesota. His 30 years of practice has been focused primarily in the areas of small business legal and tax consulting, and individual tax, estate, and financial planning.
Don has practiced law in both Iowa and Minnesota, was a CPA with the Small and Emerging Business practice of then Big 8 accounting firm, Touche Ross, in Bloomington, Minnesota, and was the Vice President of Tax and CFO with various privately and publicly held companies. He also served as an advanced sales consultant with Securian Financial, Nationwide Financial, and Pacific Life Insurance Company. He developed and provided continuing education on tax and legal planning strategies for small to medium size businesses and wealthy individuals, and worked with insurance wholesalers and financial advisors to understand and implement financial strategies geared towards asset preservation and income in retirement.
Don earned his undergraduate degree, a Bachelor of Science in General Science, from the University of Iowa, Iowa City, Iowa, and graduated from the University of Iowa College of Law with his Juris Doctorate. In addition to being an attorney and Certified Public Accountant, he maintains his designations as a Certified Financial Planner® and Certified Retirement Counselor®. He is a member of the Minnesota and Iowa State Bar Associations, and the Minnesota Society of CPAs.
Comes joined PacificSource in 2011 and currently serves as manager of the commercial pricing team, where her primary responsibilities include individual and small group rate filings, and support of the pricing for large group, fully insured, and self funded products in Idaho, Oregon, and Montana. Comes earned her Bachelor of Science degree from the College of Idaho, and her Master of Science from the University of Oregon.
Ryan Corbett, CPA
Ryan Corbett has been a manager at Squar Milner LLC’s audit practice for over seven years, primarily focusing on audits of middle market publicly and privately held companies in the technology, manufacturing, and services industries. He developed his risk identification experiences and workpaper documentation compliance skills though working with companies ranging from development stage to large accelerated SEC filers. Responsible for planning and reviewing audit and review engagements for small private and SEC companies, his duties have included client acceptance/continuance, staffing, analytic review, ratio analysis, internal control walkthroughs, and selection and design of audit procedures. He has also been a member in the firm’s technical staff training initiatives.
Corbett’s client experience focuses heavily on technology and manufacturing middle market companies’ financial reporting compliance. These experiences have contained significant review of the application and accounting treatment over the following transactions: inventory valuation, intangibles valuation, revenue recognition, licensing agreements, spin-offs, discontinued operations, debt and equity transactions. In 2014, Corbett accepted a position as lead internal auditor at Intuit, Inc. where he continues to refine risk identification and remediation skills through developing and maintaining a strong internal control environment over financial reporting in accordance with section 404 of the Sarbanes-Oxley Act. A member of CalCPA, Corbett holds a bachelor’s degree in accountancy from San Diego State University. He is also a Certified Coast Guard Captain and avid sailor.
David L. Cotton, CPA, CFE, CGFM
David L. Cotton, CPA, CFE, CGFM is chairman of Cotton & Company LLP, Certified Public Accountants. Cotton & Company is headquartered in Alexan?dria, Virginia. The firm has a practice concentration in assist?ing Federal and State agencies, inspectors general, and government grantees and contractors with a variety of govern?ment program-related assurance and advisory services. Cotton & Company has performed grant and contract, indirect cost rate, financial statement, financial related, and performance audits for more than two dozen Federal inspectors general as well as numer?ous other Federal and State agencies and programs. Cotton & Company?s Federal agency audit clients have included the U.S. Government Accountability Office, the U.S. House of Representatives, the U.S. Small Business Administration, the U.S. Bureau of Prisons, and the U.S. Marshals Service. Cotton & Company also assists numerous Federal agencies in preparing financial statements and improving financial management and accounting systems. Mr. Cotton received his BS in me?chanical engineering (1971) and an MBA in management science and labor rela?tions (1972) from Lehigh University in Bethle?hem, PA. He also pursued gradu?ate studies in accounting and auditing at the University of Chicago, Graduate School of Business (1977 to 1978). Mr. Cotton is presently serving on the Advisory Council on Government Auditing Standards. He is a member of the Advisory Council of the Academy for Government Accountability. He is also a member of the advisory board of the Institute for Truth in Accounting. He is serving on the Institute of Internal Auditors (IIA) Anti-Fraud Programs and Controls Task Force, and is a former member of the American Institute of CPAs (AICPA) ?Group of 100.? He served on the AICPA task force that wrote Management Override: The Achilles Heel of Fraud Prevention. He is the past-chairman of the AICPA Federal Accounting and Auditing Subcommittee and has served on the AICPA Gov?ernmental Account?ing and Auditing Com?mit?tee and the Government Technical Standards Subcom?mittee of the AICPA Profes?sional Ethics Execu?tive Commit?tee. Mr. Cotton served on the board of the Virginia Society of Certified Public Accountants (VSCPA), and on the VSCPA Litigation Services Committee, Professional Ethics Committee, Quality Review Committee, and Governmental Accounting and Auditing Committee. He is member of the Greater Washington Society of CPAs (GWSCPA) and is serving on the GWSCPA Professional Ethics Committee. He is a member of the Association of Government Accountants (AGA) and is past-advisory board chairman and past-president of the AGA Northern Virginia Chapter. He is also a member of the Institute of Internal Auditors and the Association of Certified Fraud Examiners. Mr. Cotton has testified as an expert in governmental accounting and auditing issues and fraud issues before the United States Court of Federal Claims and other administrative and judicial bodies. Mr. Cotton served as a technical reviewer for the 1999 through 2003 editions of the AICPA Audit and Accounting Guide Audits of Federal Government Contractors. Mr. Cotton is the author of the AICPA continuing education courses Fraud in Governmental and Not-for-Profit Audits?the Auditor?s Responsibilities Under SAS 82 and Joint and Indirect Cost Allocations: How to Prepare and Audit Them. He has lectured frequently on auditors? fraud detection responsibilities under SAS 99, Consideration of Fraud in a Financial Statement Audit. He also has been an adjunct instructor at the Inspectors General Auditor Training Institute (Auditing the Federal Contracting Process and Contract and Procurement Fraud) and currently teaches at the George Mason University Small Business Development Center (Fundamentals of Accounting for Government Contracts).
John H. Cox, J.D.
Dallas/Fort Worth, TX
John Cox is President/CEO of The ROME Group, Inc., an international consulting firm focused on the convergence and integration of Finance, Operations and Strategic Planning. He is an expert in Operational Excellence. Frequently Dr. Cox appears on network radio and television discussing business and management issues.
Previously John has served as CFO for several national and international firms in a variety of industries – manufacturing, package goods, homebuilding, healthcare, and technology.
John’s firm, The ROME Group, Inc., works with the corporate leadership of firm’s around the globe to examine and improve their core business operations resulting in increased profitability and long term sustainability. ROME’s methodology focuses on the convergence and integration of Finance, Operations and Strategic Planning. Finance is led to take a more active role in operations; expanding their role as a knowledgeable and trusted advisor integrating Finance, Operations and Strategic Planning to produce increased profits and long-term, sustainability growth. Some of the companies benefitting from his expertise: International Paper, Sara Lee Foods, Anheuser-Busch, Nestle Foods, KWS Manufacturing, Home Depot, Riviana Foods, HCA Corporation, Cabela’s, Republic Financial, Masonite and Hill Pet Products.
An inspiring speaker, Dr. Cox delivers workshops and keynote addresses each year to businesses, organizations and trade associations. His topics cover a variety of business issues. John is an active member of the National Speakers Association, The Deming Group, the American Society of Quality, the Arlington Sunrise Rotary Club, the American Marketing Association, the Servant Leadership Network, International Society of Six Sigma Professionals, International Society for Operational Excellence plus several other professional associations.
John has authored three books and published numerous articles on various business related topics. Also, John is a Visiting Professor at several leading universities, e.g., the University of Texas at Dallas, the University of Dallas, the University of Alabama, etc. Dr. Cox was a 2012-13 recipient of the AICPA Outstanding Instructor Award.
John received his B.S. and MBA from Auburn University, MS (Statistics) from University of Texas and his JD from the University of Alabama.
Melissa G. Critcher, CPA, PC
Melissa G. Critcher, CPA
Charlotte, North Carolina
Melissa is a member of both the American Institute of Certified Public Accountants (AICPA) and the North Carolina Association of Certified Public Accountants (NCACPA). She has served in various roles with the NCACPA including member of the Board of Directors, committee member for the Accounting and Attestation Committee as well as local chapter positions.
Melissa’s background in accounting includes more than 19 years of experience in public accounting specializing in auditing defined contribution and defined benefit employee benefit plans as well as manufacturing, distribution and professional service organizations. Her public accounting experience includes a position as a senior audit manager with Greer & Walker, LLP in Charlotte, North Carolina, a manager at a regional firm in Raleigh, North Carolina prior to re-locating to Charlotte. Melissa also worked with a local firm in Winston-Salem. During her career, Melissa has been responsible for managing the employee benefit plan niche, marketing and business development and conducting in-house training seminars. Currently, she has her own practice located in the Charlotte, NC area where she concentrates her work on employee benefit plan audits and consulting.
Melissa has been recognized as an outstanding discussion leader for both the AICPA and the NCACPA. In addition to teaching courses for the associations, Melissa has also authored several publications for the AICPA and the NCACPA.
Melissa is a 2014-15 recipient of the AICPA Outstanding Instructor Award.
Melissa G. Critcher, CPA
Melissa G. Critcher has her own firm located in the Charlotte, North Carolina area that focuses on employee benefit plan audits and consulting. She has extensive experience in auditing and accounting, with a specialization in employee benefit plans. She is an author and instructs continuing education courses for various organizations, including the North Carolina Association of CPAs where she has been recognized as an Outstanding Discussion Leader.
Critcher began with a small, local CPA firm in North Carolina and since has worked for various sized accounting firms across North Carolina during the course of her career. She has been providing auditors with the fundamentals and techniques necessary in order to properly audit defined contribution and defined benefit plans for more than 19 years. Her auditing background includes performing engagements for various size benefit plans, both limited and full scope audits, as well as evaluating Service Organization Control reports.
Critcher graduated from Appalachian State University with a Bachelor of Science degree in Business Administration specializing in Accounting. She is a member of the North Carolina Association of Certified Public Accountants (NCACPA) and other professional organizations.
Neal Custer is the Founder and President of Reveal Digital Forensics and Security and Custer Agency, Inc. Custer Agency, formed in 1995, provides investigative, digital forensics and security services. Reveal was formed in in 2011 to specifically focus on the digital forensics & information security part of the business. Neal has over 45 years of experience in investigations and security management. He has his degree in Criminology and is a Certified Protection Professional, a Certified Fraud Examiner and a Certified Professional Investigator. He has been an Adjunct Professor at Boise State University in the Criminal Justice Department since 1997, most recently teaching a course in Cybercrime. He co-authors a monthly Idaho Statesman article on “Protecting Your Assets. He is also a frequent speaker at conferences as well as a contributor to other broadcast and print pieces. He is the past Chairman of the Board of the Boise Area Crime Stoppers, the Idaho Chapter of the American Society for Industrial Security, the Idaho Private Investigator’s Association, the Association of Certified Fraud Examiners, the Snake River Region Better Business Bureau and most recently the Idaho Crime Prevention Association. He is the current Board Chairman for Advocates for the Elderly a Pro-bono Seniors' Rights Advocacy And Assistance Organization. The Better Business Bureau recognized Custer Agency for its commitment to integrity and ethical business practices in their 2003 & 2013 Integrity Counts program.
John L. Daly, MBA, CPA, CMA, CPIM
John L. Daly, MBA, CPA, CMA, CPIM - is a Chelsea, Michigan based management consultant specializing in pricing strategy, strategic planning, and business turnarounds. He has taught continuing professional education seminars since 1995. Earlier in his career, Mr. Daly was Chief Financial Officer for a medium-sized Tier 1 automotive parts supplier. He has also been CFO for a large restaurant chain and COO for a manufacturer of window treatments. He began his career with five years working for the management consulting divisions of two large accounting firms. Mr. Daly is the author of Pricing for Profitability: Activity-Based Pricing for Competitive Advantage published by John C. Wiley & Sons, New York.
Solomon Darwin, MBA, MCCP
Solomon Darwin Executive Director, Center for Innovative Financial Technology Haas School of Business Solomon Darwin is the Executive Director, Center for Innovative Financial Technology and the former Executive Director of Financial Reporting and Management, Haas School of Business at the University of California, Berkeley. He also teaches in the evening MBA and Executive Education Programs. Prior to joining UC Berkeley was Associate Professor of Clinical Accounting at the University of Southern California from 1996 - 2005 and Visiting Professor at Wuhan University in China (summer 2005), EMLyon School of Management in France (summer 2005) and Euromed School of Management in France (summers 1999 - 2004). Professor Darwin was Senior Manager and Vice President of Finance for Bank of America in 1995, Vice President of Finance at First Interstate Bank from 1993 - 1995, Corporate Controller/Vice President for Glenfed, Inc., from 1984 - 1992 and Senior Financial Analyst for Motorola, Inc., from 1980 - 1983. Professor Darwin has served as President and Chairman of Project India since 1986 and President of Hope for People International since 2005. In addition to his many academic and professional accomplishments, Professor Darwin has been recognized by his peers and students with numerous awards including the Golden Apple Teaching Awards in 1997 and 2001 from the Marshall Business School, University of Southern California, the Most Innovative Teacher Award in 2000 from USC, the “Who’s Who Among America’s Teachers” National Teaching Award in 2002, 2004 and 2005, the Motor Board Outstanding Professor Award in 2003 and the Professor of the Year Award in 2003 (National Greek Society - Gamma Sigma Alpha). More recently, he was granted the Haas Leadership Award for exemplary service to the school, students and the accounting field. Professor Darwin is a frequent lecturer on complex financial issues. He received his B.A. degree from San Francisco State University, his MBA from Golden Gate University, his MCCP from Harvard University, Graduate School of Business.
Mark E. Dauberman
Mark Dauberman taught his first university accounting class in 1969 and has been involved in accounting education since having taught at CSUN, CSULA, UCLA, and Loyola Marymount University. He obtained his bachelors degree in accounting from California State University at Northridge (CSUN) in June of 1970. In 2010, he completed the Executive MBA program at the Peter Drucker and Masatoshi Ito School of Management at Claremont Graduate University, where he had been a student of Dr Drucker in 1971. Mark's public accounting experience includes working with various local firms throughout high school and college, and employment with Kenneth Leventhal & Company. More recently he was a partner at NSBN, a Beverly Hills CPA and business consulting firm. Mark's industry experience includes serving as assistant controller of a large trucking and warehousing firm. He has been both a controller and the Vice President of Finance and Administration for major real estate development companies. Mark also spent nearly 30 years as an entrepreneur, operating a business that prepared individuals for the CPA exam Mark currently provides CPE and technical staff training for CPA firms, private industry employers of accountants, and government organizations on topics that include applying the risk assessment standards, fraud, internal and external auditing, developing internal controls, strategic planning, and practice management. In addition to numerous CPE courses and articles, Mark authors the CCH publication Knowledge-Based Compilations & Reviews. He also provides consulting services to CPA firms, providing assistance on matters involving strategic planning; partner compensation issues; client management; and the planning, performance, and review of financial statement services.
Pamela Davis-Vaughn, MBA
Pamela Davis-Vaughn, CPA
Pamela J. Davis-Vaughn is a general practitioner providing accounting, tax, and consulting services to clients across the United States from her office in Painted Post, New York. She has designed and taught undergraduate and graduate courses in state and local tax at Texas universities, including Baylor and Texas Tech, and has been a highly rated speaker at the Controller's Roundtable, a sponsored event for controllers of automobile dealerships in Texas. In addition to her accounting practice, Pam and her husband, Darryl, are owners of One Main Place Farms, an organic farming operation located in upstate New York. Pam has over 25 years of experience in both public and private accounting sectors. Her public experience ranges from a Big Four firm where she assisted several Fortune 500 companies in restructuring their operations to provide state income and franchise tax savings, participated on the mergers and acquisitions team, and served as the Southwest Area Employment Tax practice leader to providing tax consulting services for closely held businesses of a 16-partner, 100-staff Dallas CPA firm. Her experience in the private sector as CFO of a Dallas based manufacturer servicing the telecom industry and Tax and Accounting Manager of a large independent oil and gas company provides her with significant insight into the challenges faced by those practicing in industry. Pam holds a BS degree in Business and Accounting from the University of Kansas, an MBA from Wichita State University, and has completed post-graduate work in International Tax at New York University. She holds a license to practice in Kansas, Texas, and New York.
Randall J. Dean
Mr. Dean was born in Los Angeles, California. He attended the University of California, Los Angeles, where he earned a Bachelor's Degree in Political Science in 1979. In 1983, he earned his Juris Doctor Degree from Loyola Law School. He was admitted to the State Bar of California and the Bar of the United States District Court for the Central District of California in 1983. He is also admitted to the Bar of the United States Court of Appeal, Ninth Circuit. Mr. Dean is a member of the American Board of Trial Advocates (ABOTA). He is also President of the Association of Southern California Defense Counsel. He is on the ADR Committee of the Los Angeles Superior Court, the Judicial Appointments Evaluation Committee of the Los Angeles County Bar and on the DRI Task Force on Judicial Independence. Mr. Dean is a frequent speaker at conferences sponsored by the California CPA Education Society. His publications include Experts and Attorneys: Joint and Several Defendants?, The Witness Chair; The Court-Appointed Expert Witness, The Witness Chair; Identifying and Resolving Conflicts of Interest, California CPA; Effective Client-Screening Techniques, The National Public Accountant; Tight Building Syndrome - In The Defense of HVAC Contractors, HVAC Product News; In Defense of Tight Building Syndrome, For The Defense; A Profile of Liability and Damages for Accountants - Guidelines for Risk Management in Today's Litigious Environment, The National Public Accountant. Mr. Dean has also spoken extensively to accountants concerning claims, litigation, and claim prevention. Mr. Dean has tried, arbitrated, and mediated numerous matters. His areas of specialization include accountant malpractice, business, and employment litigation. Mr. Dean's E-Mail address is firstname.lastname@example.org.
Arthur J. Dellinger Jr, CPA
Arthur J. (Kip) Dellinger, Jr., CPA, provides services as an expert in the areas of CPA tax practice regulatory discipline and malpractice matters. This includes his engagement by Big 4 CPA firms as an expert pertaining to conduct matters and substantive technical issues in several tax shelter malpractice cases. Mr. Dellinger also represents clients in tax controversy matters and provides services to tax counsel in criminal and civil tax proceedings. He has written over three-dozen articles and is a nationally recognized speaker in the areas of tax standards, tax procedure and substantive estate tax matters. He is also a Policy Perspectives columnist for Tax Notes magazine.
Mr. Dellinger is a past-Chair of the AICPA Tax Division's Tax Practice Responsibilities Committee and is the author of the Practical Guide to Federal Tax Practice Standards (CCH, 2007). He developed and teaches full day courses on Tax Practice Standards, Conduct and Quality Control for California CPAs, FIN 48: Uncertain Tax Positions and Quality Control in a Tax Practice for the Education Foundation of the California Society of CPAs.
Mr. Dellinger has spoken before the U.S.C. Law School Institute on Federal Taxation, the AICPA National Tax Conference, the UCLA Tax Controversy Institute, the Illinois Society of CPAs, the Florida Institute of CPAs, the Tennessee Society of CPAs and the California Tax Bar. He is also frequent speaker before other CPA and tax attorney conferences, meetings and discussion groups.
Kristina Demek, Ph.D., CFE
Kristina Demek, Ph.D., CFE, is currently an Assistant Professor of Accounting at the Kenneth G. Dixon School of Accounting at the University of Central Florida. Kristina’s research examines the role of accounting information and control systems in the judgments and decisions of investors and managers. She teaches undergraduate auditing and is a faculty advisor to the Association of Certified Fraud Examiners Student Chapter at the University of Central Florida.
Prior to joining the University of Central Florida, Kristina earned her Ph.D. at the University of Washington and held several positions in auditing, fraud investigations, management, and law enforcement.
Lynda M. Dennis, CPA, Ph.D., CGFO
Lynda M. Dennis, CPA, CGFO
2015 AICPA OUTSTANDING DISCUSSION LEADER AWARD RECPIENT
Lynda Munion Dennis received her under graduate degree in accounting and finance from the University of West Florida and her Master’s in Public Administration and her PhD in Public Affairs from the University of Central Florida. She is a Florida CPA as well as a Florida Certified Government Finance Officer. Lynda is a member of the faculty of the Dixon School of Accounting at the University of Central Florida as well as an author and discussion leader for the AICPA. Her most recent government experience was as the finance director for the City of Maitland, Florida. Prior to joining the City of Maitland, she was the Assistant to the Chief Financial Officer-Special Projects for the City of Orlando.
Before joining the City of Orlando, Lynda was the Chief Financial Officer for the Central Florida YMCA. Prior to that, she served as the Director of Finance and Administrative Services for the City of Oviedo, Florida for five years. Her experience includes working as an auditor for local and Big 4 firms with an emphasis in the insurance, government and not-for-profit sectors. Lynda also worked as the Special Projects Manager for the Dallas County Community College District and as a grader of CPA exams for the AICPA.
Lynda has served as the Chair of the CPE Advisory Committee of the AICPA and as a member of that committee for over seven years. She was a member of the Work/Life Balance and Women’s Initiatives Executive Committee of the AICPA from 1997 to 2000. Lynda worked with the Accounting and Financial Reporting Exam Subcommittee of the AICPA for a number of years as well. She is currently serving on the Pre-Certification Education Executive Committee of the AICPA.
Additionally, she is active in the FICPA as a current member and former Chairman of the State and Local Government Section, a member of the Editorial Review Board, as former Chair and current member of the CPE Committee, and serves on the Accounting Principles and Auditing Standards Committee for the FICPA. She previously served on the FICPA Government Standards Review Committee for two years, the Accounting Careers Committee, and the Not-for-Profit Conference Committee for two years.
Lynda has also served on the CPE Committee of the Central Florida Chapter of the FICPA since 1989 and was President of the Chapter 2004 to 2005. She served as the Chairman of the Technical Resources Committee of the FGFOA in 1993/94 as well as in 2001/02 and was Chairman of the Certification Committee in 2000/01 for the Florida Government Finance Officers Association.
In recent years, Lynda has updated the AICPA State and Local Government Accounting and Audit Guide as well as the AICPA Checklists and Illustrative Financial Statements: State and Local Governments and an Audit Risk Alert related to audits of group financial statements. In addition, she has authored several courses for the AICPA in the areas of governmental and not-for-profit accounting, auditing, and fraud as well as courses in internal controls, auditing, and fraud in small entities.
Suzan C. Dennis, CPA, MSA
Suzan Dennis, CPA, MSA, is the managing partner at Dennis & Dennis, LLP, teaches classes on forensic accounting and cost accounting at UCSD. She is an advisor on the Accounting Certificate Program. Ms. Dennis has also taught basic to advanced accounting courses at the National University and San Diego State University.
Mr. DeWitt is our Vice President of Biomaterials. Mr. DeWitt was appointed as our Vice President of Biomaterials in August 2000, and was designated as an executive officer in July 2008. He had served as our Director of Polymer Products from May 1996 to 2000. Mr. DeWitt has held several positions at the Company since he joined in 1988, including Product Development Manager and Model Shop Manager. Prior to his employment with the Company, Mr. DeWitt held positions in the field of tool design and manufacturing with various companies including The Stanley Works and Doehler Jarvis Division of National Lead. Mr. DeWitt holds a B.A. degree in liberal arts from West Chester State University.
Karl Egnatoff, CPA/CITP/MCP/CSE/CID
Karl Egnatoff is a Certified Public Accountant (CPA) based in the Charleston, West Virginia area. He has worked as a consultant, trainer and programmer related to financial and business technology projects for the past 17 years. Prior to this, Karl worked in public accounting as well as in private sector accounting for a period of approximately six years. In addition to being a CPA, he is also a Certified Information Technology Professional (CITP). Karl is a member of the West Virginia Society of Certified Public Accountants, the American Institute of Certified Public Accountants, and the Information Technology Section of the American Institute of Certified Public Accountants. He has also achieved a number of technology certifications including Microsoft Certified Professional (MCP), Certified Software Engineer (CSE) and Certified Integration Developer (CID). During the course of his career, Mr. Egnatoff has owned and operated a number of successful businesses. All of these were business technology entities that provided consulting and training services. The experience he garnered while with these organizations serves him now as he teaches continuing professional education in association with K2 Enterprises. Karl graduated from Marshall University with a Bachelor of Business Administration degree. During his time in college he participated in division I Cross County competing on the varsity squad. He was also on Marshall’s Track team. Karl and his wife Lana live in Milton, West Virginia and have been married for twenty-two years. They have two sons, Jordan age 20, Steven age 18.
Jennifer Elder, CPA, CMA, CIA, CFF
Jennifer H. Elder, CPA, CMA, CIA, CFF
Jennifer Elder, CPA, CMA, CIA, CFF, CGMA is a keynote speaker, trainer, and business coach in the business of business transformation. For more than 20 years, she has been helping businesses by peeling back the layers of “administrivia” and finding the hidden strengths and core values that make you and your company awesome. Jennifer works with businesses to develop a compelling business strategy that is quick to implement that transforms your company from what you are now to what you have always wanted it to be. Known for being energetic and enthusiastic, Jennifer has been delivering high-quality, customized training that make complicated topics easy to understand, relevant, and useful. She has conducted seminars for the Fortune 500, US Government, State CPA Societies, and CPA Firms in 33 states. Her sessions are highly interactive, full of discussion, and even a little entertaining. Jennifer received her BA from the University of Massachusetts and an MS in Organizational Management from Antioch University New England. She lives on her boat near Annapolis, Maryland.
William I. Eskin, CPA, MD
Bill is the owner of a consulting group, WIE, Inc. that provides assistance to the surety and fidelity companies involving their underwriting, claim, and recovery functions, as well as profit enhancement for small and medium-sized entities. In addition, Bill is frequently retained as an expert in the areas of GAAS compliance, SSARS compliance, and GAAP compliance, specifically related to identifying and proving CPA malpractice.
Previously, Bill was the Director of Financial Analysis & Investigation for the world's largest surety operation. There, he provided financial and accounting assistance, and advice to the underwriting and claims functions in addition to performing numerous forensic reviews related to employee dishonesty and other defalcations.
Bill is a frequent speaker at the AICPA National Construction Conference, numerous state CPA societies, as well as many organizations related to GAAP compliance, GAAS compliance, SSARS compliance, construction and surety. In addition, each year, he assists in the review of the AICPA annual Construction Audit Guide Update and Construction Contractors Industry Developments.
The Florida Institute of CPAs named Bill as an Outstanding Discussion Leader for both 2004 and 2005.
John L. Evanich Jr, CPA
John L. Evanich, Jr., CPA, is a tax partner with CohnReznick, LLP - the 11th largest CPA firm in the country. In addition to his specialization in working with professional services businesses, LLCs, LLPs, and S corporations on tax planning and other tax matters important to them, John represents taxpayers on IRS appeals and court petitions. With over 40 years of experience in public accounting, John is a past president of the Connecticut Society of CPAs (CTCPA), a past member of their Board of Governors, and a former trustee of their Educational Trust Fund. He is also a former member of AICPA Council. Mr. Evanich has lectured and written extensively on tax issues, both locally and nationally. He is a member of the American Institute of CPAs. He has also served as chairman of many CTCPA committees, most notably the Federal Taxation, State Taxation, Public Relations, and Technical Consultation Services committees. John has also testified on tax matters of concern to middle- and upper-income taxpayers, as well as small businesses, before the Ways and Means Committee of the U.S. House of Representatives, as well as various Connecticut state legislative committees. Mr. Evanich received a bachelor?s degree in accounting with honors from the University of Bridgeport, Connecticut and completed all course work in the Master?s in Taxation program at Pace University in New York City.
Susan Evans founded Social Essence – Idaho’s School of Etiquette, Leadership, and Image Development in 2003. She is certified by The American School of Protocol ®, Etiquette Survival ®, is a member of the Association of Image Consultants International and is co-owner of the Doncaster Apparel Agency in Boise.
Ms. Evans also has an extensive marketing communications background in brand management with an emphasis on identity development. This area of concentration affectively develops the core “essence” of what a product, person or service is, and stands for. Her training for children, teens, and adults focuses on today’s etiquette, feeling comfortable with peers and adults, dining skills, communication skills, image development and confidence building self esteem programs.
“A person with strong social skills has a distinct advantage over others when it comes to obtaining a job or receiving a promotion,” says Evans.
“The person who manages to present themselves in the right light according to the situation quickly earns the respect of others. This is the same person who most often ends up as the natural leader – the person that others look up to.”
Ms. Evans has volunteered and supported numerous community associations including acting as Area Director for Zonta International, a global service organization working to advance the status of women and children. While Area Director, she coordinated and conducted meetings, briefings, luncheons and formal dining occasions where invited guests included political appointees and high ranking corporate business men and women.
“It is rewarding to look back and realize that I have over thirty years of experience working with youth, parents, and business professionals,” says Evans. “The time has passed so quickly, yet the need for appropriate instruction on topics such as leadership and character for young people has continually increased. I look forward to sharing the finer points of dining, social skills, image development, and business etiquette throughout the Treasure Valley.”
Richard A. Ferdinand, CPA
Richard A. Ferdinand, CPA, is the chief financial officer of Ensconce Data Technology, creator of the Digital Shredder, an IT appliance that erases computer hard drives beyond forensic recovery. He is a past recipient of the Outstanding Instructor Award from the AICPA and a recipient of the Education Foundation's Award for Instructor Excellence and the Meritorious Service Award.
Marci A. Flanery, CPA
Marci became a CPA in 1984 and worked in the Kansas City and Seattle Offices of Arthur Andersen & Co. After teaching accounting for 8 years at the University of Kansas, Marci moved to Nashville, TN to earn her PhD in Cognitive Psychology from Vanderbilt University. After graduate school, Marci completed her post-doctoral work in the Neuroimaging of Memory and Cognition at Johns Hopkins University before moving to California and returning to the practice of public accounting. Before starting her own tax practice, Marci worked in the San Francisco office of one of the city's premier tax firms specializing in the taxation of registered domestic partners (RDPs). During this time, Marci was responsible for tax planning and tax return preparation for hundreds of California RDP and Same-Sex Married couples. Marci has written a Guide to RDP Taxation and teaches for the Washington and California State Society of CPAs on this topic.
Will Fleenor, PhD-Accounting
Will is currently a Shareholder of K2E, LLC. Will has conducted seminars for 48 State CPA Societies, and has spoken at numerous accounting technology conferences, including speaking at the AICPA Information Technology Conference for 22 years, as well as doing training for other organizations such as the FBI. Will is a past Chairman of the AICPA Information Technology Conference, as well as past chairman of other conferences and professional committees. Will is a co-author of the Practitioners Publishing Company's "Guide to Installing Microcomputer Accounting Systems" and has had numerous articles published in professional journals including the Journal of Accountancy, the CPA Journal, and others.
•BBA in Accounting from Loyola University - 1972
•MS in Accounting from the University of New Orleans - 1975
•Ph.D. in Accounting from Louisiana State University - 1978
•The "Louisiana Accounting Educator of the Year Award", an award presented jointly by the Society of Louisiana CPAs and the AICPA
•The "Society of Louisiana CPAs Discussion Leader of the Year" award
•The Louisiana Society’s "Special Services Award" for efforts in developing and teaching Continuing Professional Education courses for the Louisiana CPA Society
•The Illinois Society of CPAs "Instructor Excellence Award" for teaching excellence
•The Society of Louisiana CPAs "Special Recognition Award" for contributions to the Society’s CPE program
•Public Accounting - 7 years
•University Accounting Professor - 12 years
•Shareholder, K2 Enterprises - 22 years
•CPE Discussion Leader - Will has written numerous CPE (Continuing Professional Education) courses and has taught over 300 days of CPE for CPAs. Most of these courses have been on microcomputer or auditing topics.
VP Mark Florian
Mark is the Vice President of Actuarial and Underwriting for PacificSource Health Plans and has worked as a health care actuary since joining PacificSource in 2007. He is a Fellow in the Society of Actuaries and a Member of the American Academy of Actuaries. Mark and his team are responsible for pricing, underwriting, financial analysis, and risk management for all of PacificSource’s lines of business. Mark is also actively involved in product development and sales strategy at PacificSource.
Mark serves on the Board of Directors for Junior Achievement of Western Oregon and in 2014 completed the AHIP Executive Leadership Program, earning the distinction of Certified Healthcare Insurance Executive. Mark, his wife Marie, and their four daughters reside in Eugene.
Crime Prevention Supervisor, Boise Police Department
Melissa F. Galaso
Melisa F. Galasso, CPA
Melisa Galasso is the founder of Galasso Learning Solutions. She specializes in creating custom training courses that promote genuine learning and drive improved outcomes. Melisa teaches courses in advanced technical accounting and auditing, including not for profit and governmental accounting, as well as courses dealing with essential professional and soft skills. Her goal is to customize each course to deliver exceptional return on investment by leaving each participant with actionable takeaways and clear means to apply what was learned. Melisa monitors regulatory bodies for changes in auditing and accounting guidance and serves as a subject matter expert in implementing the updated guidance.
She is a member of and frequent instructor for the American Institute of Certified Public Accountants (AICPA), the North Carolina Association of Certified Public Accountants (NCACPA), and the Virginia Society of Certified Public Accountants (VSCPA). Melisa serves on the Board of NCACPA’s Charlotte Chapter and is chair of the A&A Committee for the NCACPA. She was recognized as a Super CPA by Virginia Business Magazine in 2007 and received the 2013 Women to Watch - Emerging Leader Award from the NCACPA and AICPA. She is also a graduate of the 2014 class of the AICPA’s Leadership Academy. Melisa received a Bachelor of Science in Business Administration with a concentration in Accounting and International Business from Georgetown University.
In one weak moment and a pattern of corruption that followed, this former CPA violated the trust placed in him and made decisions that cost him everything he cherished and had worked his entire life for……his wife, his career, his CPA license, and all of his possessions. Convicted of embezzlement and tax evasion, Gallagher served an 18 month
Federal prison sentence then three years of probation.
Having made restitution before a criminal investigation had begun, Gallagher cooperated fully with the authorities and following prison and probationhas become a successful sales executive, business entrepreneur, and professional speaker since his release. Gallagher currently speaks to corporate audiences about the ramifications of their ethical choices.
James R. Gardner, JD/ LLM/MBA/CPA/CFP
Randy Gardner, J.D., LLM, MBA, CPA, CFP®, is a professor of tax and financial planning and director of the Certificate in Financial Planning Program at the University of Missouri, Kansas City. He is coauthor of the books 101 Tax Saving Ideas and Tools and Techniques of Income Tax Planning and is a highly rated discussion leader. In 1997, he was recognized as Educator of the Year by the Missouri Society of CPAs. Mr. Gardner is a member of WealthCounsel, LLC, and works as a tax, financial and estate planning consultant for more than 200 individual clients. He serves on the editorial board of The Journal of Financial Planning and on the Council on Examinations of the Certified Financial Planner Board of Standards. He is a member of the AICPA and the Missouri Society of CPAs. He has written dozens of articles for publications such as The Journal of Financial Planning, Taxation for Accountants, Practical Tax Strategies and Tax Adviser.
J. P. Garverick, MT, CFP
J. Patrick "Pat" Garverick began his career in public accounting in 1988 after obtaining his Bachelor of Science in Business Administration (BSBA) in Accounting from The Ohio State University. After receiving his Master of Taxation (MT) degree from Arizona State University in 1992, Mr. Garverick began his own tax and financial planning business as well as writing, reviewing and teaching tax and financial planning CPE training courses around the country. As an award winning discussion leader, his knowledge, expertise and high energy have made him one of the profession’s highest rated speakers resulting in numerous perfect scores for both knowledge and presentation skills.
David B. Gaw Esq
David Gaw, Esq., is the co-founder of Gaw Van Male and currently serves as chair of GVM's Estate Planning Department and Wealth Preservation Group and as a member of the Wine Industry Group. Mr. Gaw is a member of the Executive Committee, Estate Planning, Probate and Trust Law, State Bar of California Board of Legal Specialization. He is a selected international member of the Society of Trust and Estate Practitioners. He also is a certified elder law attorney, National Elder Law Foundation, accredited by the American Bar Association. Mr. Gaw lectures frequently for the State Bar of California, the Continuing Education of the Bar, the Education Foundation and various private groups throughout California and the nation. He has authored the California Trust Administration (CEB) chapters Administering the Single-Person Trust After Settlor's Death" and "Subtrust Allocation and Funding on the Death of the First Spouse" and the CEB Action Guides "Marital Deduction Subtrust Funding" and "Administering a Single-Person Trust After Settlor's Death.""
Edgar H. Gee, CPA, MBA
Edgar H. Gee Jr., CPA, MBA
Edgar Gee is a local firm practitioner with over 45 years of professional experience. He works closely with small business in areas of forensics, tax planning, IRS representation and litigation support services and business valuations.
A noted author, Mr. Gee has published articles in the Tax Advisor relating to the largest independent contractor case against the IRS in U.S. history. He testified before the U.S. House of Representatives Subcommittee on the Oversight of IRS Activities in 1996. He is co-author of PPC’s Guide to Worker Classification. Winner of the Max Block Award by NYSSCPAs for Distinguished Article of the Year 2000, “Independent Contractor or Employee: How the Process Works Today.” Mr. Gee is also mentioned in the New York Times bestseller, “What the IRS Doesn’t Want You to Know.”
Mr. Gee speaks nationally to many professional organizations. He was past president of the Knoxville Chapter of the Tennessee Society of Certified Public Accountants. He was the recipient of the Discussion Leader of the Year award from the Tennessee Society of CPAs in 2001.
Mr. Gee has won independent contractor cases against federal and state agencies in over 30 states.
Visionary technology leader that has launched multiple tech firms successfully, taken companies from IPO to exit, and demonstrated strong profitable leadership in all economic climates. Currently leading a specialized Microsoft Partner, CloudFirst, with strong specialization in cloud infrastructure planning, execution, and management. Services cover early stage consulting to execution enabling companies to deploy cloud-based and hybrid infrastructure and applications in the most security conscious environments in a systemized way that ensures success. Completely fluent in today's high-risk cyber security requirements, and able to align with any companies goals to leverage the benefits of cloud options without compromising privacy. Completely familiar with global organizations, and able to execute complex delivery both in B2B and B2C channels. Previously managed manufacturing operations in 4 countries, along with direct oversight of product engineering, sourcing, quality management, and ensuring the release of the highest quality product on time and meeting budget projections. Expertise in enterprise technology, cloud infrastructure, ERP, MRP, SAAS, consumer electronics, and the end-to-end delivery of both services and products in a global marketplace.
John "Jack" Georger, CPA, CIA
PUN GROUP, LLP / Las Vegas, NV
Mr. Georger has served a broad base of clients including port authorities, higher education institutions, community service organizations, foundations, counties, school districts, cities, and employee retirement systems. In addition, the commercial clients he has served include construction, real estate, aerospace, research and development, agricultural and professional service firms. Jack has also consulted on numerous budgets, rate and cost studies for municipal authorities as well as the design and implementation of internal control systems for various entities.
Jack is licensed to practice as certified public accountant (CPA) in the states of California, New York, Virginia, Maryland, District of Columbia, South Carolina, Nevada, Connecticut (inactive),Wyoming(inactive), Georgia (inactive) and is a Certified Internal Auditor (CIA). He is a member of the American Institute of Certified Public Accountants, Institute of Internal Auditors, California Society of Certified Public Accountants (CSCPA), New York State Society of Certified Public Accountants, Nevada Society of CPAS, Government Finance Officers Association,. Jack currently serves on the Auditing Standards and Rules Committee, the Not-For-Profit Committee and the Financial Accounting Standard Committee of the NYSSCPA. He is also on the Government Accounting and Auditing Committees of both the NYSSCPA and CSCPA. Jack has been a member of the GFOA Special Review Committee for the Certificate of Achievement for Financial Reporting since 1990.
Jack has had the opportunity during his career to audit publicly traded companies, of both accelerated filers under PCAOB Auditing Standards and non accelerated filers, major cities and counties in the United States, colleges and universities, and some of the largest not-for-profit organizations in the United States.
Jack graduated from George Mason University with a degree in Business Administration, he first became a CPA in the state of Connecticut in 1981. He was in private practice in New York, where his firm provided auditing, accounting and tax services to various local governments, not-for-profit organizations, small businesses and individuals for over twenty years. Since selling his practice in 2001, Jack has been an Audit Senior Manager with KPMG, LLP and Pricewaterhouse Coopers, LLP, a partner in a regional firm in Los Angeles, Audit Director with McGladrey and Pullen, LLP and is currently a partner with the Pun Group, LLP 2013
Stephen N. Getzoff, CPA, CFE, CFF
Stephen N. Getzoff, CPA, CFE, CFF is president of Business Fraud Detection Services and a partner in Clumeck, Stern, Schenkelberg and Getzoff. He has over 35 years of experience assisting clients in a broad range of services including, but not limited to, fraud prevention and detection, tax and financial planning, and business consulting. His experience also includes expert testimony regarding embezzlement, breach of contract, franchise violation, business valuation and financial issues in marital dissolutions. Mr. Getzoff has co-authored and instructed several courses for the Education Foundation. Website: http://www.clumeckstern.com.
Dennis Geyer is an internationally recognized expert in strategic cost analysis, activity-based management and multi-driver cost modeling. His consulting practice specializes in designing cost and performance measurement systems, developing cost reduction strategies and conducting strategic pricing and business process analysis. By linking business process analysis with finance, Geyer helps clients identify opportunities to increase financial performance through improved operational design. Geyer has provided strategic advisory and business systems design services to numerous clients in a wide variety of industries including banking, healthcare, manufacturing, technology, telecommunications and transportation. Former clients include Bechtel, DHL, Pacific Bell (AT&T), Wells Fargo Bank and Xerox. A sought-after speaker and educator, Geyer serves on the faculty at the Haas School of Business and travels extensively, conducting public and customized seminars primarily to executive audiences in the U.S., Latin America and Southeast Asia.
Jay Giannantonio, MBA, CPA, CIA
Jay Giannantonio owns and operates his own consulting firm specializing in project management over finance transformation, internal control, and fraud accounting projects for large and medium-sized firms. He is a frequent speaker at fraud, performance management, and CFO process improvement seminars.
Giannantonio was vice president of internal audit for a national commercial construction equipment leasing and retailer in 2005 and 2006 then director of CFO advisory services for ISA Consulting (now E&Y) from 2007 until he started his own firm in 2011. He began his career with Coopers and Lybrand (now PwC) in the audit and accounting practice, then spent nine years in corporate financial management at Verizon/Bell Atlantic, and then over eight years as a director in the World Class Finance Advisory and internal audit practices at KPMG. He also has been an associate adjunct professor at Widener University in the Master’s in Business Administration program.
Giannantonio earned his Master of Science degree from the University of Pennsylvania and his Bachelor of Business Administration degree, with an accounting concentration, from Drexel University.
Mark Giddens is one of Avalara’s founding employees and has worked in sales and use tax management for over 15 years. Working with hundreds of companies across many industries, Mark helps guide business owners and finance professionals in maintaining compliance and leveraging best-practices across the organization.
BA, MA Terry L. Gilbert
Retired educator. Past president of the Idaho Education Association. Past district governor (2010-11) for Rotary District 5400.
Donald A. Glenn, CPA, ABV, CFE, CVA
Donald A. Glenn is a partner with Glenn & Burak, LLP in Walnut Creek. He has over 30 years of accounting and consulting experience with privately held companies, individuals and attorneys, and is frequently a court-appointed expert in California Superior and Federal Bankruptcy Courts. Glenn is an instructor for CalCPA and AICPA, and a professor of financial forensics at Golden Gate University where he serves as an advisory board member for its forensic accounting program. He is an editor and co-author of Family Law Services Handbook: The Role of the Financial Expert (Wiley) and Forensic Accounting for Divorce Engagements: A Practical Guide(AICPA), a co-author of Litigation Services Handbook: The Role of the Financial Expert (Wiley), and the author of numerous published articles.
Trainer, Editor, Author and Consultant in the area of fraud against business, government and not-for-profit organizations.
I re-structured and relaunched the industry-leading source of "how-to" advice on fraud prevention--the monhthly newsletter, White-Collar Crime Fighter.
I designed, developed and launched the first-ever Web-based fraud awareness training course for large organizations. The program, called FraudAware, is used by Fortune 1000 companies, non-profits and government agencies and has proved to be highly successful in helping organizations prevent, detect and investigate all forms of fraud and cyber-crime. It is currently offered in on-site workshop and Webinar format in addition to the Web-based self study option.
I travel the world training auditors and other anti-fraud professionals in the practical, "how-to" practices of fraud detection and prevention. Clients include large multinationals, professional associations and independent business education event organizers.
I recently co-founded FraudResourceNet, a new content-rich portal for anti-fraud professionals. It contains a vast selection of fraud-audit workbooks and templates, articles from top experts in the field, anti-fraud webinars and news about ways to better beat the bad guys. (http://www.fraudresourcenet.com).
Specialties: Publishing & editing of B-to-B newsletters...developer of on-line fraud and cyber-crime awareness training courses...B-to-B Web content development, customized anti-fraud training for auditors, senior management and line employees.
Scott B. Gordon
Scott Gordon is the founder and attorney of the firm and currently serves as the firm's President and Managing Partner. Mr. Gordon is a nationally recognized leading business growth legal counselor with depth of experience working in the Business & Corporate Development Sections as with extensive experience in the corporate governance and product commercialization fields. He has represented public and private corporations in mergers, acquisitions, capital formation, and joint ventures. Mr. Gordon consults clients on a broad range of corporate, finance and business-related matters, including directors' responsibilities and other aspects of corporate governance, disclosure issues, corporate compliance matters, business growth management and effective collaboration. Mr. Gordon has successful experience over the past years assisting clients who are involved in a variety of industries, including consumer electronics, information technology, real estate development, closely held company management, communications, security, direct sales and retail. He has co-founded three successful technology companies and helped scale an international consumer electronic accessories company, such as ZAGG, HzO, and Lincoln Financial Advisors grow throughout the United States. He received his Juris Doctor from the University of Utah and has been a member of the Utah Bar Association for 17 years.
Brian G. Gosline
Brian Gosline, CPA, JD
2015 AICPA OUTSTANDING DISCUSSION LEADER AWARD RECPIENT
BRIAN G. GOSLINE’s primary practice is in individual, corporate, partnership and estate and gift taxation and planning as well as valuations. Mr. Gosline received his B.B.A. and J.D. degrees from Gonzaga University in Spokane. He is a member of the Washington State Bar Association and Spokane County Bar Association. Mr. Gosline is a C.P.A. and is a Past President of the Washington Society of Certified Public Accountants and formerly served on the Board of Directors and as Chair of numerous WSCPA Committees. He was also a member of Council of the American Institute of Certified Public Accountants, the governing body of the 412,000 member AICPA. Mr. Gosline was President of the Gonzaga University Alumni Board of Directors and a member of the Gonzaga University Board of Regents. He has served as an officer and member of numerous boards of financial institutions, non-profit and charitable organizations and is a Past President of Spokane South Little League. He has spoken before various groups on corporate and individual tax matters as well as estate and gift taxation and has written numerous articles for national and local publications involving various issues of income, estate and gift tax planning. He was named an Outstanding Discussion Leader by the AICPA for 2015. Since 1990, he has been an adjunct professor of federal taxation and business law at the Gonzaga University Graduate School of Business where he was named MACC Faculty of the Year for 2010-2011.
David E. Gosselin, CPA
David Gosselin, CPA, is a Principal at dbbmckennon, a PCAOB registered firm located in Newport Beach, CA. Mr. Gosselin joined the firm upon graduation from the University of Arizona, where he earned a degree in Accounting. In addition to his eight years of experience as a consultant and auditor for both public and private companies across multiple industries, Mr. Gosselin has also taken an active role within his community, by teaching financial literacy to high school students through the AICPA financial literacy program. Mr. Gosselin is also a founding member and Chief Financial Officer of a local non-profit organization in the Orange County area, which assists young professionals in developing their business connections while providing for the needs of the local community.
Cheryl M. Guiddy, CPA
Cheryl Guiddy is a Certified Public Accountant, licensed to practice in the states of Idaho and Oregon. She has more than 25 years of experience providing audit and tax support services to organizations, including nonprofits, over her career. During this time she has planned and performed financial and compliance audits for cities, colleges and schools, profit entities, other governmental and nonprofit entities, mortgage brokers, and entities receiving federal awards.
Cheryl strives to provide timely, quality advice in all engagements she is part of, by assembling a qualified team of individuals. Her experience in audit, reviews and other financial statement services has given her the practical knowledge to help any type of business understand their financial statements. This experience coupled with her extensive tax consulting knowledge gives her the ability to find the right solution.
Certified Public Accountant – Idaho and Oregon
Board Member, Idaho State Board of Accountancy
Member, Idaho Society of Certified Public Accountants
Member, American Institute of Certified Public Accountants
Member, Idaho Nonprofit Center
Former Member, Peer Review Committee of the ISBA
Former Member, CPE Committee of the ISBA
Leadership Boise Alumni
Bachelor of Science, Business Administration with an emphasis in Accounting – San Francisco State University
Walter J. Haig II, CPA
Walter J. Haig II, CPA
Walter J. Haig II, CPA, owns his own CPA firm in Creston, Wash. He has extensive experience in auditing, accounting and advisory services and family-owned businesses. He is also a highly regarded consultant in cases involving accountant's malpractice. Walter lectures nationally in the areas of auditing, accounting, compilation and review services, personal financial statements, forecasts and projections and personal financial planning. His skills as an instructor have won him the American Institute of CPAs (AICPA) "Outstanding Discussion Leader Award" five times and the Washington Society of CPAs (WSCPA) "Highest Rated Instructor Award" six times. The WSCPA "Discussion Leader of the Year Award" was named in his honor in 1990. Walter is the author of 10 highly rated continuing professional education courses that are being utilized on a national basis. He has served on various AICPA and WSCPA task forces and committees in the areas of auditing, personal financial planning and continuing education.
G S. Haislet, Esq., CPA
G. Scott Haislet practices law in the areas of taxation, real estate, estate planning and 1031 exchanges. He is president of the Lafayette Exchange Corporation, qualified intermediary for 1031 exchanges.
He is a California attorney, CPA, and is a Certified Specialist in Taxation Law (as certified by the California State Bar Board of Legal Specialization).
Mr. Haislet writes and lectures frequently about tax, real estate, finance, estate planning and legal issues, and has authored continuing education courses for real estate and tax professionals. He has spoken frequently on San Francisco radio regarding real estate. He is a member of the State Bar of California (Tax Section), the United States Tax Court Bar, the Contra Costa County Bar Association (past Tax Section Chairman), CalCPA and the AICPA. He chaired the CalCPA Education Foundation's Real Estate Conference in 2004, 2005 and 2006.
Mr. Haislet holds degrees from The University of Michigan School of Business and from Taft University School of Law. He formerly practiced with Price Waterhouse and Arthur Andersen Co.
Michael J. Hamilton
Michael J. Hamilton, CPA, ABV, CFF, CTP, CIRA and CRRA
Hackensack, New Jersey
Mr. Hamilton currently provides bankruptcy, valuation and financial modeling services as a sole practitioner. He is currently the Non-Executive Chairman of the Board of Coda Octopus Groups, Inc., a public company that provides technology for seaport security and provides products and services to the domestic and United Kingdom defense industry.
Prior to these assignments, he was an audit partner at PricewaterhouseCoopers where he was in-charge of the utility industry audit practice. Subsequent to his retirement, he was a senior managing director at FTI Consulting, specializing in the energy industry. He left FTI Consulting to become the Chairman and Chief Executive Officer of MMC Energy, Inc., a NASDAQ listed company that he took through liquidation. He was the non-executive Chairman of the Board of MXenergy, Inc., a retail gas and electric marketing company with operations in 14 states in the U. S. and two Canadian provinces, which was successfully sold to Constellation Energy in 2011. He also served on the Board of Directors of Gradient Resources, Inc., a developer of geothermal electricity generating plants.
Michael has been involved in virtually all of the utility and energy industry restructuring and bankruptcy situations since 1989. He has served as the financial advisor to numerous interest groups where he brings his knowledge of both utility finance and his restructuring skills to maximize recovery for his clients. In this regard, his activities include due diligence, sophisticated computer modeling, creditor committee management and transaction negotiation. He has also served in an interim management capacity for a troubled gas distribution company and assisted a district heating and cooling company to develop accounting and budgeting controls and refinance its business.
Mr. Hamilton teaches a broad range of topics for the American Institute of Public Accountants, the Center for Professional Education and for Becker Gearty Continuing Education. He also is an instructor for the Becker CPA Review.
Margaret M. Hand, JD
Margaret M. Hand is a fellow of the American College of Trust and Estate Counsel (ACTEC) and a Certified Specialist in Estate Planning, Trust and Probate Law. She is a member of the Executive Committee of the State Bar's Trust and Estates Section and a past editor of its California Trusts and Estates Quarterly. Ms. Hand lectures at professional education programs throughout California and has published a variety of articles on estate planning, probate and trust law. Ms. Hand is an experienced mediator of probate, trust and conservatorship disputes. She also serves as a referee in disputes over fiduciary accounts. She is a graduate of U. C. Berkeley, Boalt Hall School of Law.
Eric Hansen, CPA
Eric Hansen, Partner and Chief Operating Officer, BKD
Eric serves as chief operating officer of BKD, LLP, a national CPA and advisory firm that helps people and businesses realize their goals. BKD serves clients in all 50 states and internationally by combining the insight and ideas of multiple disciplines to provide solutions in a wide range of industries. Eric oversees firmwide operations and acts as a liaison between the National Office and BKD’s four regions: North, South, East and Initiatives & Subsidiaries.
He previously served as managing partner for BKD’s Oklahoma offices in Oklahoma City, Tulsa and Enid. He has 30 years of experience providing audit, tax and consulting services to public and closely held private companies. Industries served include manufacturing, health care, construction, transportation
and financial services.
Eric is a member of the American Institute of CPAs (AICPA) and Missouri Society of Certified Public Accountants. He serves on the AICPA Board of Directors and is a member of the AICPA Future of Learning Task Force. He previously served on the AICPA Governing Council. Eric participates in various trade organizations and has served in a variety of leadership and teaching positions.
He also has participated in numerous continuing education programs, including business and leadership training at the Stanford Graduate School of Business Executive Education program and a dynamic leadership development program sponsored by Harvard University.
Eric is a graduate of Evangel University, Springfield, Missouri, with a B.S. degree in accounting.
Leita A. Hart - Fanta, CPA, CGFM
Leita Hart-Fanta, CPA, CGFM, is the founder of Yellowbook-CPE.com, a training and development company designed specifically for governmental auditors. Since 1995, she has authored and taught more than 20 seminars targeted at CPAs and governmental auditors. Ms. Hart-Fanta is the author of The Yellow Book Interpreted and Implementing the New Risk Assessment SASs -- self-study manuals for CPAs. She includes among her clients the AICPA, the Colorado Society of CPAs, the Texas State Auditor's Office and the National Association of State Auditors, Comptrollers and Treasurers. She is a guest columnist for Thompson Publishing's Single Audit Information Service.
John H. Higgins, CPA, CITP
John serves as a strategic technology advisor to CPAs in the planning and deployment of effective technology solutions and workflow automation. As a co-founder of CPA Crossings, John specializes in facilitating the development of strategic technology plans, paperless workflows, client portal solutions and a comprehensive digital practice model. John recently co-authored “Ten Steps to a Digital Practice in the Cloud”, published by the AICPA. This book provides CPAs with a strategic roadmap for taking their firms online by leveraging cloud computing. John also developed an innovative model for delivering live CPE courses that utilize the Apple iPad to provide electronic course materials and an interactive classroom environment. John’s primary qualification is his passion for helping CPAs achieve success by leveraging technology. He has extensive knowledge and experience working with CPAs throughout the country.
Philip D. Hodgen, Esq, LLM
Philip D. W. Hodgen is the principal attorney for Hodgen Law Group, which specializes in the international tax arena. He earned his undergraduate degree from Claremont McKenna College and his law degree from the School of Law at the University of California, Los Angeles. He then went on to earn a Master of Laws degree with a specialty in taxation from the University of San Diego School of Law. Admitted to the California bar in 1982, Mr. Hodgen spent nine years in law firms and with a large U.S. bank before starting his own firm in 1991. For six years of his youth, he lived in Rhodesia, South Africa and New Zealand. Mr. Hodgen is a past chair of the International Tax Committee of the State Bar of California's Tax Section and was a member of the Executive Committee of the State Bar of California's Tax Section for 2004-2007. Mr. Hodgen frequently speaks on a variety of international tax, trust and estate topics to attorneys, accountants, real estate professionals and other groups.
Charles R. Honts Dr.
Dr. Charles R. Honts continues a 35-year long research program that focuses on applying psychological science to real world problems. Professor Honts received his Ph.D. in Experimental Psychology from the University of Utah in 1986, and joined the Boise State University Psychology faculty in 1995. He is internationally recognized as one of the world’s top experts on credibility assessment. Professor Honts has published and/or presented more than 300 scientific papers on deception detection and was co-editor on the recently published book Credibility Assessment. Professor Honts has also published and given expert testimony in the areas of interrogation and false confession, eyewitness identification, and the forensic interviewing of children. Professor Honts is a frequently invited to lecture in a number of domestic and international venues. Besides the United States, Professor Honts has given lectures and continuing education in Canada, China, Columbia, Israel, Italy, Mexico, Norway, Sweden, and The Netherlands. Professor Honts frequently appears in courts around the world as an expert witness. Professor Honts’ current research is focusing on two areas: Improving the standardization and criterion validity of the comparison question test for psychophysiological deception detection and interrogation, confession and false confession phenomena in real world contexts. Professor Honts was the President of the Rocky Mountain Psychological Association for the 2005-2006 term.
Vern Hoven, CPA
Vernon Hoven’s dynamic presentations, books and articles combine the real-life experience of a practicing CPA and a licensed real estate broker with essential down-to-earth tax materials. He is the author of The Real Estate Investor’s Tax Guide: What Every Investor Needs to Know to Maximize Profits and Real Estate and Taxes! What Every Agent Should Know, and has written articles on taxation for numerous national publications.
Vern is a nationally recognized tax lecturer (averaging 100 days a year for CPAs, tax practitioners and REALTORS® throughout the United States ) and has a Master’s Degree in Taxation from the University of Denver's School of Law (1985). Vern’s hallmark teaching style blends key information with a strong dose of humor and a high-tech presentation. Numerous state CPA Societies have named Vern their “Tax Instructor of the Year” and, during tax season, he is a favorite for interviews on radio (a regular on Real Estate Today), on television, and in newspapers. Additionally, Vern’s speaking skills earned him the coveted Certified Speaking Professional (CSP) designation from the National Speakers Association (one of 430 CSPs out of 3,730 NSA members as of 2006").
Vern has served on many national boards, including the National Association of REALTORS® Legislative Committee and the Federal Tax Subcommittee. He also served for two years as National Secretary and three years as National Director-at-Large for the National Real Estate Educators Association.
Mark Hugh is the principal of Mark Hugh PLLC, a firm devoted exclusively to serving clients with state and local tax issues.
He is a frequent trainer and speaker regarding state and local tax issues, and his audiences since 1992 have included accountants, industry groups, attorneys, and Washington legislators. His work includes planning and compliance reviews for a variety of organizations. He has represented hundreds of taxpayers at all levels, from field auditors to administrative appeals with both the Department of Revenue and the Washington State Board of Tax Appeals. He is the author and instructor of Washington Business and Sales Taxes and various other publications.
He is a CPA, a graduate with honors from the University of Washington, and holds a master’s degree in federal income taxation from Golden Gate University. He is the winner of the Washington Society of Certified Public Accountants award for Outstanding Discussion Leader, the award for Public Service, and the Chair’s Award for outstanding service as a board member.
Mark is also author and instructor of Washington CPA Ethics and New Developments, a Washington State Board of Accountancy required course for regulatory ethics.
He is also a three-term board member of the Washington Society of Certified Public Accountants, formerly the organization’s treasurer, and is the 2011 - 2012 Board President of this 10,000 member organization. He is also a member of the AICPA Council, the governing body of the 360,000 member American Institute of Certified Public Accountants.
Jonathan S. Ingber, CPA,JD,MST
Jonathan S. Ingber is currently employed at Kwal + Oliva, CPAs. He is responsible for conducting tax research and drafting all tax memoranda. He also reviews and prepares all types of tax returns for clients. Mr. Ingber was a partner in the firm of Seldine and Ingber, CPAs from 1973 to 2002. From 2002 to 2005, he was adjunct professor of taxation at Florida International University of the Alvah H. Chapman Graduate School of Business. In addition, he has taught in 46 states, the District of Columbia, and the United States Territory of Guam on many subjects including corporate liquidations, partnership taxation, fiduciary accounting, complex individual income tax returns, incorporating an existing business, depreciation under MACRS, income taxation of estates and trusts, subchapter S corporations, limited liability companies, repeal of the General Utilities doctrine, alternative minimum tax, passive-activity losses and credits, function of state law in resolving federal tax controversies, uniform capitalization rules, taxation of contractors, tax-free reorganizations, international taxation, and federal tax research. He has been a member of The Florida Bar since 1971. Mr. Ingber received his bachelor's degree in accounting from Queens College of the City University of New York, an LL.B. from New York University School of Law, and an MST degree from Florida International University Graduate School of Business. He was awarded the American Jurisprudence Prize in torts in 1965 and federal jurisdiction in 1966.
Ty Inglis, CPA
Ty Inglis, CPA is a business consultant and educator. He has 30 years of public accounting experience which includes 18 years as an audit and accounting partner for a large regional firm. He has experience in a number of industries including auto, truck and implement dealerships, manufacturing and wholesale, renewable energy and agriculture. He also practiced in the firm’s SEC public company practice. He has a passion for audit and accounting education and has been teaching courses sponsored by the Minnesota Society of CPA’s for many years.
Cecil W. Jackson, Doctorate
Dr. Cecil Jackson, Professor of Clinical Accounting in the Leventhal School of Accounting at the University of Southern California, teaches on the MBA and undergraduate programs. He developed and now teaches the Leventhal School's course on "Detecting Fraudulent Financial Reporting." Dr. Jackson's book, Business Fairy Tales: Grim Realities of Fictitious Financial Reporting, has received excellent reviews from Barron's, The CPA Journal, Investor's Business Daily, and The Accounting Review. The book presents the top 20 methods used by companies to overstate earnings and hide debt. It also reveals the top twenty-five signals in financial statements that alert readers to these schemes. Dr. Jackson has appeared on Bloomberg Television, The Street.Com and CNN. He has worked for two leading public accounting firms and is a respected speaker and consultant. In additiona, he has won several awards for his teaching, including the Marshall School of Business' prestigious Evan C. Thompson Teaching and Learning Innovation Award
Director Gerard J. Karlin
Jerry is a Director with the Global Employment Solutions (“GES”) Tax Practice of Deloitte Tax LLP. He is the Clients and Market leader for the Central Region of Deloitte’s practice, focusing on emerging issues for clients. He also leads Deloitte’s GES Tax team that advises clients on the tax provisions of the Affordable Care Act (“ACA”). This includes consultation with clients in meeting the employer shared responsibilities as well as the reporting requirements under Internal Revenue Code Sections 6055 and 6056. Besides leading the consultative side of the ACA efforts, he also oversees the practice that provides these services to clients on an outsourced basis.
With over 30 years of experience, he assists clients address the tax issues associated with the design, funding, administration, financial analysis, communication and IRS and DOL compliance of compensation and benefit plans. This includes a focus on employers who are global employers and have tax issues associated with providing compensation and benefits to their globally mobile employees. The tax issues addressed include those of the corporation to maintain practices that are compliant yet tax advantaged for all forms of health and welfare plans.
Kansas State University, Bachelor of Science-Accounting and Finance
Certified Public Accountant – Kansas and Missouri
John Keegan, CPA, CITP
John Keegan has been in the accounting and computer fields for 30 years. He has worked in organizations ranging in size from a small, family-owned business to one of the largest departments of the U.S. government. In each position, Keegan designed and implemented changes to improve processes. He received a commendation for outstanding performance for his work while at the Department of the Army. During his tenure at a nation-wide food distributor, he received Employee of the Year awards due in part to his use of spreadsheets in tracking and communicating information. Currently, Keegan is the chief financial officer of a large medical practice. In addition to the usual accounting and management requirements, he is responsible for improving all manner of information management and reporting. He is also an associate of K2 Enterprises where he lectures on technological solutions for business problems. Both roles give him the great opportunity to develop and apply solutions to real world challenges, and help others in similar situations. Keegan has earned several financial and technology certifications during his career. He is a Certified Public Accountant (CPA), Certified Treasury Professional (CTP), Financial Planning and Analysis (FP&A) Professional, and Chartered Global Management Accountant (CGMA). Keegan is also a Certified Information Technology Professional (CITP), and Microsoft Certified Trainer and Office Master.
Marc Kiner, CPA
Marc Kiner has 25 years experience in public accounting. His primary areas of service are to privately held businesses and individuals. He consults with clients on a variety of complex tax and business issues. Marc obtained his Bachelors of Science degree in Accounting and Finance and a Masters Degree from the University of Cincinnati. He is licensed to practice as a CPA in the state of Ohio.
David R. Koeppen, CPA
Dave Koeppen is a professor of accountancy at Boise State University and has served on both the University and the College of Business & Economics Scholarship Committees for many years.
Ph.D., University of Wisconsin-Madison, 1983, Business (accounting).
Master of Business Administration, University of Wisconsin-Oshkosh, 1978, Accounting.
Bachelor of Science, with high honors, University of Montana, 1976, Accounting.
Introduction to Financial Accounting, Introduction to Managerial Accounting, Intermediate Accounting I, II,
and III, Accounting Theory/Financial Reporting Theory, Advanced Accounting/Advanced Financial
Reporting, Accounting For Managers, Cost Accounting, Business Law for Accountants. Student evaluations
are consistently among the department's best.
KPMG LLP Award for Outstanding Accounting Teacher, Boise State University, 2004.
Arthur Andersen Award for Outstanding Accounting Teacher, Boise State University, 2000.
Coopers & Lybrand Outstanding Faculty Service Award, Boise State University, 1993.
College of Business Outstanding Teacher Award, Boise State University, 1992.
KPMG Peat Marwick Department of Accounting outstanding teacher award, BSU, 1991 & 1989.
College of Business Teacher of the Year, University of Wisconsin-La Crosse,
Kenneth W. Kossoff
Mr. Kossoff began his legal career in January 1984 as an associate at a downtown Los Angeles law firm known as Hoecker & McMahon, a break-off of Blecher, Collins & Hoecker, working on antitrust cases relating to the pricing, transportation and supply of heavy California crude oil. In March 1986, Mr. Kossoff joined the Century City office of a Chicago-based firm then known as Wildman, Harrold, Allen, Dixon, Barash & Hill, where he focused on gaming litigation. In September 1988, Mr. Kossoff joined a seven lawyer firm in Beverly Hills, then known as Nagler & Schneider, later known as Schneider, Goldberg, Rohatiner & Yuen, where he spent the next ten years and developed his focus on estate planning, probate and trust administration.
George Koutelieris is a shareholder with the firm Johnson & Shute, P.S. in Bellevue, WA. His practice focuses on tax planning, research, and compliance for closely held businesses and their owners. He received his Masters in Taxation from Golden Gate University graduating with Highest Honors and being awarded the Outstanding Graduate Tax Student Award and currently is an adjunct professor for Golden Gate University’s Seattle campus. He is a member of the AICPA and WSCPA and currently is the Chairman of the WSCPA Taxation Committee. Not to be outdone by Greg, he was selected by his kids in 2014 as “the world’s greatest dad”.
Ron J. Kral, MBA, CPA, CMA, CGM
Ronald (Ron) is the Managing Partner of Candela Solutions LLC, a public accounting firm with a national focus on governance, controls, and internal auditing. He is an educator, advisor, and independent internal auditor for boards and management teams, especially for public Ron is a Member of Candela Solutions LLC, a public accounting firm with a national focus on governance, risks, controls, and internal auditing. He has worked with over two hundred clients as a CPA, many through Big-4 accounting firms.
Prior to forming Candela Solutions in 2003, Ron was a General Manager of a subsidiary for a multi-billion dollar company traded on the NYSE. Previously, he was a Principal Consultant with PricewaterhouseCoopers leading operational audits and internal control projects. He began his public accounting career with a California CPA firm as a Financial Auditor where he signed audit opinions upon becoming Managing Director of the firm’s Orange County office.
Ron teaches professional education courses on accounting matters, controls, regulatory compliance, SEC disclosures, auditing standards, and ethics. He believes business activities need to be focused on creating and preserving shareholder value. Ron coauthored The Board of Directors and Audit Committee Guide to Fiduciary Responsibilities, published by AMACOM in June, 2013. Ron promotes practical approaches with a keen focus on business realities anchored in professional and regulatory standards. He is a member of the AICPA, FEI, IIA, and IMA. Ron holds an MBA from Arizona State University and a BBA from the University of Wisconsin, Madison.
Aaron Kunz is a reporter, producer and writer at Idaho Public Television and is part of a public media collaboration of seven Northwest stations, including IdahoPTV and Boise State Public Radio, called "EarthFix," focused on energy and the environment. Aaron is a regular contributor to Outdoor Idaho, Dialogue and Idaho Reports, and was the lead producer/writer on Outdoor Idaho's 2012 program, "Idaho's Salmon." He enjoys hiking and photography on his time off.
Alex S. LaBeau
Alex became IACI's fifth President on September 25, 2006. Alex has participated extensively on IACI's Public Affairs and Tax Policy Committees since 1993 on behalf of the Idaho Association of Realtors. In January 2004 he was named CEO of that organization.
He holds a BA in Communications (Journalism and Mass Media) and a Master's of Public Administration, both from Boise State University. In 2001, he was inducted into Pi Alpha Alpha, the National Honor Society for Public Affairs and Administration.
Alex and his wife, Marilyn, have an 11-year-old son, A.J.
C Andrew Lafond, CPA
C. Andrew Lafond, CPA, DBA,( Andy) is an Assistant Professor of Accounting at La Salle University. His experience includes more than 25 years in public accounting with national, regional and local CPA firms, including his own CPA practice, which he started in 1994. In his practice, Mr. Lafond provides accounting and tax services for a diverse group of small businesses and individuals.
Ron Lang has over 30 years of experience in all aspects of insurance operations, systems and finance. In addition to having numerous articles published and conducting CE classes, he has been a frequent speaker and panelist at conferences including those sponsored by the Insurance Accounting and Systems Association (IASA), and is a former president of IASA’s Northern California Chapter. Lang is a Certified Management Accountant and a graduate of Michigan State University with a bachelor’s degree in financial administration.
Jeff Lenning, CPA CITP
Jeff Lenning of Click Consulting, Inc., is a CPA and published author. He has written several articles for the Journal of Accountancy and other publications. His firm specializes in providing computer consulting services to CPA firms and their clients.
Robert J. Leslie, CPA
Robert "Rob" Leslie, CPA, is a partner at Eide Bailly. He has more than 29 years of experience working with nonprofit organizations, including five years as director of non-profit services for a national bank. Leslie provides public accounting and financial services, specifically, financial strategies catered to the nonprofit community. His expertise in financial management consulting, audit and income tax services makes him a sought-after resource for hundreds of nonprofits across the country with annual revenues ranging from $1 million to more than $100 million.
Leslie has assumed many leadership roles, nationally and locally, giving him a deep understanding of nonprofits and a wealth of information to share with his clients. He speaks at national nonprofit conferences and continuing education session on various topics, including nonprofit accounting principles, governance and management, financial reporting standards, fraud standards and application of Sarbanes Oxley practices in the non-profit environment. In addition, Leslie is also a faculty member for the graduate program at ASU Lodestar Center for Philanthropy and Nonprofit Innovation.
Leslie is heavily involved in the local community and is a recognized leader with a number of non-profits.
• Arizona Society of Certified Public Accountants, Non-Profit Committee
• American Institute of Certified Public Accountants, Non-Profit Committee
• Non-Profit Management Institute, Advisory Board and Faculty Member
• Catholic Charities, Board Member
• Arthritis Foundation, Board Member
• Ballet Arizona, Board Member
• Valley Leadership, Board Member
• Take Charge America, Board Member
• Bachelor of Science, Accounting – Arizona State University, Tempe
Jeffrey Lieman, CPA
Mr. Lieman currently heads his own consulting firm, Lieman Associates LLC, in Owings Mills, Maryland. He provides consulting services, contractual assistance services, and training to CPAs, their firms, and their clients. He is recognized nationally as a lecturer for various accounting, auditing, and technology topics and has been quoted in various trade journals. Mr. Lieman's previous experience included serving as the chief financial examiner for the Maryland Insurance Administration and being a director for Ellin & Tucker, Chartered. He trained staff in many areas of accounting, administration, and consulting. He also served as a senior manager and national trainer with KPMG in Baltimore, Maryland where he developed training materials for staff and instructors. He was elected Chairman of the Year by the Maryland Association of CPAs for chairmanship of the Computer Resources Committee.
Assistant Professor and Program Director, University of Idaho Engineering Management graduate program
Experienced leader with demonostrated experience applying engineering, people, and organizational strategies to drive superior business results. Extensive R&D and quality experience with demonstrated ability to identify and drive strategic change initiatives. Skilled in multiple functional areas with 20+ years of management experience leading large, complex, cross-geographic teams in multiple disciplines.
Specialties:Research & Development • Change Management • Project Management
Creative Problem Solving • Operational Efficiency • Organizational Design • Employee Retention • Offshoring •
Goal Setting • Competency Development • Team Building • Talent Development
Laura G. Lindal, CPA
"Laura Lindal has over 25 years of auditing experience, including those performed in accordance with OMB Circular A-133, Consolidated Audit Guide for Audits of HUD Programs, and Government Auditing Standards. She has spent those years understanding and documenting clients’ internal control, assessing risk (often below maximum) and designing audit plans and procedures tailored to clients’ internal control and assessed risks.
Lindal has experience in a variety of industries, including not-for-profit organizations, affordable housing, real estate development and property management, construction, and professional service industries. She has complemented her skills by performing peer reviews, as well as consulting with firms regarding performance and documentation of their attest engagements. She is a licensed CPA in California, Washington and Alaska."
Brad Little was appointed Idaho's 37th Lieutenant Governor on January 6, 2009, elected in 2010, and reelected Lt. Governor in 2014.
PERSONAL AND PROFESSIONAL LIFE
A native of Emmett in Gem County, Little is a third-generation Idahoan. He has dedicated his life and career to continuing both his family’s ranching interests and its history of service to the people of Idaho.
Little married Weiser native Teresa Soulen in May 1978. They have two sons and daughters-in-law, Adam and Angela and David and Kelsey and three grandchilden.
A graduate of the University of Idaho, Little has strived to be a good steward of the land as well as a responsible citizen. He has succeeded in both areas by encouraging sustainable agriculture and by getting involved in public policy from a young age.
Little’s personal philosophy has been consistent throughout his career - to ensure the lightest possible hand of government in the lives of citizens and businesses.
A successful businessman himself as the head of Little Enterprises, Inc. (a diversified farming and cattle operation), Little is a former chairman of the Idaho Association of Commerce and Industry (IACI), the Idaho Wool Growers Association, and vice chairman of the Idaho Community Foundation. He is currently a member of the board of directors of Performance Design Incorporated, a small Boise-based manufacturing company.
Little was appointed to fill a Senate vacancy in May 2001, and was subsequently elected and reelected senator from District 11 four times.
In the Idaho Senate, Little rose quickly into leadership, being elected by his peers as Majority Caucus Chairman in 2003. He held this position until Governor C.L. "Butch" Otter appointed him to fill the vacancy left by then Lt. Governor Jim Risch’s election to the U.S. Senate in January of 2009. He was elected Lt. Governor on November 2, 2010.
DUTIES AS LIEUTENANT GOVERNOR
The constitutional duties of the Lieutenant Governor are to preside over the Idaho State Senate when it is in session and to fill in for the governor when he is out of the state. Additionally, the Lieutenant Governor performs such duties as the governor may deem necessary for the good of the state, including serving as the Governor's chief appointment officer, vetting candidates for boards, commissions, and councils, and facilitating economic development.
His unofficial duty is to respond to constituents either through personal contact or by participating in meetings or activities pertaining to public issues. Need to contact Brad? Send a message to him here or request his attendance at an event or meeting here. The Lieutenant Governor values your comments, concerns, and opinions, and takes each inquiry into consideration.
Gabby Louma, CPA, CGMA
Gabrielle Luoma, CPA, CGMA is the CEO and Founder of the GMLCPA firm located in Tucson, Arizona. Starting her firm from no customers, no plan and a 1 laptop was a major test of whether a staff accountant can leave a firm with 3 years of experience and survive. 12 years later she has not only survived but grown to be 5 employee’s strong.
From value-pricing to virtual work environments, Gabby has not only changed her practice but influences others to think differently about how they do work.
Currently, Gabby serves on multiple committee’s on the PCPS section of the AICPA and was recently asked to join the Executive Committee to represent small firms.
Steven R. Mather
Steve Mather is a partner in Kajan Mather and Barish, practicing in the firm’s Beverly Hills and Orange County offices. Steve handles all manner of civil and criminal tax controversies with the federal and state tax agencies. Steve began his career with the IRS Counsel offices in San Francisco and Los Angeles. Since 1987, he has represented individual and entity taxpayers in a variety of tax disputes. Steve has had dozens of reported decisions in the United States Tax Court and has litigated extensively in the federal district court and in the Ninth Circuit Court of Appeals. Steve is the co-author of the BNA Tax Management Portfolios on federal tax collection, currently entitled “Federal Tax Collection Procedure – Liens, Levies, Suits and Third-Party Liability” and “Federal Tax Collection Procedure – Defensive Measures.” Steve is also the author of the BNA Tax Management Portfolio, “Audit Procedures for Pass-Through Entities.” He received a Bachelor’s Degree in accounting, with highest distinction, and his Juris Doctor, with distinction, from the University of Iowa.
Jeff Matthews, Vice President, Charles River Associates
Jeff Matthews received the 2013 Certified Fraud Examiner of the Year Award from the Association of Certified Fraud Examiners. Mr. Matthews has spent many years practicing for Big Four accounting firms, state, local, and federal governmental bodies. He has investigated and provided oversight for investigations of Federal and state criminal violations, including many types of fraud. Mr. Matthews was instrumental in developing proprietary anti-fraud and compliance tools for two of the five largest accounting firms in the world, and he has served as a consulting expert in developing and implementing numerous risk management programs for companies in various industries. Mr. Matthews also developed and currently teaches the University of Texas at Arlington’s Forensic Accounting and Fraud Investigations Class for the MBA program.
Gary R. McBride, JD, CPA, LLM
Gary R. McBride, J.D., LL.M. (Taxation), attorney, CPA is a professor and director of the Graduate Tax Program at California State University. He also is a consultant to Froshman, Billings, and Williams, CPAs. He has worked for the Internal Revenue Service as a revenue agent, special agent, and technical advisor in the IRS National Office. In addition to tax matters in general, he specializes in mergers and acquisitions, partnership tax, estate and gift tax, and international taxation and continually writes for and lectures to tax professionals.
Drew originally graduated from Utah State University with a BBA in Finance in 1990. Following graduation Drew worked at a finance company in Boise, Idaho for a year. At that point in his life Drew started to evaluate what he wanted to do for the rest of his life and he felt the need to be a part of something bigger than himself, so he walked into the FBI office in Boise. On the recommendation of an FBI recruiter, Drew enrolled in classes at Boise State University and set a goal to get a degree in accounting and obtain his CPA license. He graduated from Boise State University in the fall of 1992 with a BBA in Accountancy, obtained his CPA license shortly thereafter, and started on his career path to join the FBI. Speaking about Drew’s time at Boise State, Dr. Dave Koeppen commented that, “Drew was focused. He was on track and getting things done. He was a man on a mission.”
Drew decided to join the FBI because he wanted a career in law enforcement and he felt like the FBI was a good fit. Since joining the FBI, Drew has spent most of his career working on public corruption and financial crime cases such as corporate fraud and Ponzi schemes. He has also worked on cases involving terrorism money laundering. Drew has worked with different law enforcement agencies all over the world including agencies in Canada, England, and France. Drew credits the accounting program at Boise State for helping him achieve his goal of becoming an FBI Special Agent. Boise State’s accounting department provided Drew with a strong foundation of skills and knowledge to be a successful investigator for the FBI.
Lawrence A. McClelland, MBA, JD
Lawrence A. McClelland, MBA, JD, is an attorney and accounting professional. Mr. McClelland has over 10 years of experience conducting CPE in the US, Europe, Asia, Australia, and New Zealand. Mr. McClelland is a regular speaker at annual technology conferences of the AICPA and has published articles in the Journal of Accounting Education, Journal of Accounting Research and other periodicals. He has an established practice in business and technology consulting.
Denise C. McClure, CPA, CFE
CPA and Certified Fraud Examiner with over 20 years experience in business management, public accounting and non-profit board involvement.
Forensic accountant specializing in fraud and embezzlement investigations, civil and criminal litigation support, and internal control assessments.
Committed to helping organizations become more profitable and secure by creating accountable and transparent work environments.
Specialties: Specializing in forensic accounting investigations, civil and criminal litigation support, anti-fraud training, and fraud prevention and deterrence for small and medium size businesses and non-profit organizations.
Kenneth R. McClure, J.D.
Ken’s practice focuses on governmental relations. He serves as a registered lobbyist for businesses and professional associations and frequently appears in administrative hearings and contested cases before departments and commissions of state government.
With more than twenty-five years of experience in government affairs, Ken has extensive experience with a variety of complicated public policy issues, including public utility laws, health care issues, municipal policy and tax issues.
Ken acts as an advisor, lobbyist and general counsel to several companies and professional associations. He plays a key role in policy analysis, business development, public relations and the development and implementation of government affairs policies for his clients.
Ken has been an Adjunct Faculty Member of Boise State University where he taught graduate courses in Lobbying and Legislative Process. He frequently lectures on the Idaho Legislature and the political landscape in Idaho.
Before joining Givens Pursley, Ken was an Idaho Deputy Attorney General with the State Tax Commission, Chief of the Attorney General’s Legislative and Administrative Affairs Division, and Acting Idaho Chief Deputy Attorney General.
Ken is active in both civic and political affairs. He is a Co-Founder and past Director of The City Club of Boise and is a Founder of the Idaho Liability Reform Coalition. He has served on the Board of Directors of the American Tort Reform Association, a national organization supporting civil justice reform. He has held several leadership positions in the Boise First United Methodist Church, as well as with other charitable organizations.
Medical Dir Edward McEachen Dr, MD
Dr. McEachern currently is the medical director for Medicare in PacificSource’s markets in Oregon, Idaho, and Montana.
Prior to his work at PacificSource, he was the physician Executive Director and later the CMO/CMIO of the Saint Alphonsus Health Alliance, a network of over 1,677 physicians, 8 hospitals, 9 surgery centers, 24 urgent care centers, and $800,000,000 in annual net revenues. The Clinically integrated network serves over 120,000 at-risk lives, 500,000 annual ambulatory visits, 30,0000 annual in-patient admits, and 562 locations in Western Idaho and Eastern Oregon.
A native of Nashville, Tennessee, Dr. McEachern earned an undergraduate degree in biology at Emory University. As a Robert T. (Bobby) Jones Scholar at the University of St. Andrews in Scotland he earned a co-terminal masters degree in biological systems theory and statistics. He went to Case Western Reserve University for Medical School, a Pathology residency at the University of California in San Francisco, a second residency in General Internal Medicine and Fellowship in Health Services Research at the Cleveland Clinic. Practiced medicine in Georgia, Ohio, and Idaho
His academic career includes faculty positions at Vanderbilt’s center for Health Services, Emory University School of Medicine (Epidemiology and Biostatistics), Case Western Reserve University, and currently at the University of Utah where he is an associate professor of Orthopaedics in the School of medicine, and the Director of the Department’s Health Services Research program, and an Assistant Professor on faculty at the David Eccles School of Business at the University of Utah.
His past experiences are broad and varied and have lead to a uniquely rounded physician / administrator / entrepreneur:
As the Chief Medical Officer and Senior Vice President of the Northeast Ohio Community Health Plan in Cleveland, Ohio, the 1.6 million covered life managed care plan for Blue Shield and Blue Cross of Ohio, he developed innovative approaches to working with providers, payers, and patient / members to improve health, lower costs and demonstrate better health outcomes. He developed the first Medicaid HMO in the country there.
At Daedalus Private Equity, Dr. McEachern was the physician senior partner for over ten years, and managed the firm’s strategic investments in hospitals, software and technology development firms, wholesale drug manufacturers, and re-insurers, and build and operated six academic hospitals
His pioneering approaches to improving the service delivery and outcomes of clinical services are recognized across the United States and in other countries. As the director of Health Services Research and as an operator of hospitals, he continues to innovate through research that forges partnerships "across the continuum" of care to apply unorthodox but highly effective approaches to the design of health services and systems that provide superior value in terms of costs, outcomes, and satisfaction. His experience in operations, research, and consulting give him the opportunity to work with physicians, other clinicians, and managers in a variety of hospital and healthcare settings. In particular, he has successfully demonstrated the ability to engage collaborative multi-disciplinary teams in improving the quality of direct patient care.
Dr. McEachern lives in Boise, Idaho with his wife, Dr Harmony Schroeder, an OB/GYN, and their triplets, Bevan, William, and Jackson.
As the Vice President for Medical Affairs at St. Alphonsus Regional Medical Center in Boise, Idaho, where he managed the operations of “all things clinical” as well as played a key operational role in the enterprise, controlling over half of the operational budget for the health system.
Dr. McEachern built and ran a 2,800 practice, 8,500 physician MSO in 30 states with gross revenues of $80 million for the SunHealth alliance (now Premier) in Charlotte, NC.
Dr. McEachern was Vice President for Medical Affairs at Hospital Corporation of America (HCA)'s West Paces Ferry Hospital in Atlanta, and quality improvement consultant for direct patient care to HCA's Corporate Office in Nashville, Tenn.
He was also a quality improvement consultant to the nation's first funded (by Robert Wood Johnson Foundation) multi-center randomized clinical trial of clinical quality improvement methods. He is the author of four books and numerous articles on quality improvement, and is on the editorial review board for Medical Care, The Health System Leader, and the ASQC Press. He has developed and taught courses for HCA, the Joint Commission, the Veterans Administration, the National Institutes of Health, and, the University of Utah, Emory University as well as the Nordic School of Public Health.
Dr. McEachern's consulting and research relate directly to issues in today's healthcare environment. While based at West Paces Ferry Hospital, he worked with the HCA Quality Resource Group to implement continuous quality improvement in direct patient care in any clinical environment. Sites included HCA-owned hospitals as well as Henry Ford Medical Center in Detroit, George Washington University Hospitals in Washington, D. C., and Lovelace Medical Center in Albuquerque. He set up and staffed a Corporate Health Services unit at West Paces Ferry Hospital, directly contracting with more than 20 corporate clients for health delivery (Including Delta Airlines, Lockheed, and NationsBank).
Dr. McEachern also developed clinical research corporations to study clinical quality improvement methodologies at Wesley Medical Center in Wichita, Kansas, and West Paces Ferry. He implemented concurrent continuous improvement of patients' health care across organizations of providers and purchasers, managing costs and clinical outcomes. He participated with Gene Nelson, David Gustafson, Tom Nolan, and others in the development of valid and reliable outcomes measures of patient health status and patient evaluation of services. These measures are being piloted now in five chest pain teams nationwide. He also developed a tool to estimate the total costs of illness for purchasers of care.
Internationally, Dr. McEachern developed a universal model of direct patient care quality improvement for use in over 120 lesser-developed countries for the U. S. Agency for International Development. He designed and helped implement the Peace Corps' world-wide medical corps quality improvement plan, and provided consultation for the governments of Norway, Sweden, Finland, and Zimbabwe in the design and redesign of their health care delivery systems.
Roger A. McEowen, J.D
Roger A. McEowen is the Kansas Farm Bureau Professor of Agricultural Law and Taxation at Washburn University School of Law in Topeka, Kansas.
Through 2015, he was the Leonard Dolezal Professor in Agricultural Law at Iowa State University in Ames, Iowa, where he was also the Director of the ISU Center for Agricultural Law and Taxation, which he founded. At ISU he also introduced a course in agricultural law into the undergraduate curriculum initially as an experimental course, ultimately building the course from the ground up to almost 100 students in attendance by the spring semester of 2015. He was also the highest rated speaker at the annual fall CALT tax schools every year through 2015. Before joining Iowa State in 2004, he was an associate professor of agricultural law and extension specialist in agricultural law and policy at Kansas State. From 1991-1993, McEowen was in the full-time practice of law with Kelley, Scritsmier and Byrne in North Platte, Nebraska.
McEowen has been a visiting professor of law at the University of Arkansas School of Law in Fayetteville, Arkansas, teaching in both the J.D. and L.L.M. programs. He has taught at Washburn Law and the Drake University School of Law Summer Institute in Agricultural Law.
He has published scholarly articles in the Journal of Agricultural Taxation and Law, Indiana Law Review, Drake Journal of Agricultural Law, North Dakota Law Review, Nebraska Law Review, Monthly Digest of Tax Articles, Tax Notes, West's Social Security Reporting System, Toledo Law Review, Washburn Law Journal, Creighton Law Review, Agricultural Law Update, and the Agricultural Law Digest. He is the author of Principles of Agricultural Law, an 850-page textbook/casebook that is updated twice annually, and a second 300-page book on agricultural law. McEowen also authors the monthly publication, "Kansas Farm and Estate Law." In addition, he co-authors Bureau of National Affairs (BNA) Tax Management Portfolios on the federal estate tax family-owned business deduction and the reporting of farm income, and is the lead author of a BNA portfolio concerning the income taxation of cooperatives.
McEowen conducts approximately 80-100 seminars annually across the United States for farmers, agricultural business professionals, lawyers, and other tax professionals. He also conducts two radio programs each airing twice monthly heard across the Midwest and on the worldwide web. He also can be seen as a frequent guest on Ag Day TV, other Farm Journal media outlets and has a weekly progrom on RFD TV where he discusses various agricultural law and tax topics with the RFD TV hosts.
In 2003, McEowen was named the recipient of the American Agricultural Law Association (AALA) Distinguished Service Award. He is also the recipient of the AALA's award of excellence for professional scholarship. In 2006, McEowen was named the President-Elect of the AALA.
He received a B.S. with distinction from Purdue University in Management in 1986, an M.S. in Agricultural Economics from Iowa State University in 1990, and a J.D. from the Drake University School of Law in 1991.
He is a member of the Iowa and Kansas Bar Associations and is admitted to practice in Nebraska. He is also a past member of the AALA Board of Directors.
John G. McWilliams, CPA, JD
John McWilliams, CPA, JD is Professor of Accounting at Golden Gate University. Previously he was a Professor of Accounting at San Francisco State University. He began his career as a tax adviser with a Big Four CPA firm. For more than 30 years, while teaching, he has been a tax adviser to lawyers and CPAs regarding the tax matters of their clients. Areas of expertise include tax issues related to buying and selling privately held businesses, financially troubled businesses, business restructuring and reorganization and ownership succession to employees or family members. Mr. McWilliams is active in CalCPA, having served as president of the San Francisco Chapter, chair of the Financial Literacy Initiative, a member of the CalCPA Board of Directors serving as Vice Chair. He is currently a member of the Taxation Committee, the Financial Literacy Committe, and the Accounting Education Committee. He has served as a California representative to the AICPA Council and is currently a member of the AICPA Financial Literacy Commission. Mr McWilliams is author of two chapters of the CCH Expert Treatise Library : Federal Taxation of Corporations & Shareholders.
Mike Milan is Finagraph's Executive Vice President, Customer Success, bringing over 20 years of sales and entrepreneurship to Finagraph’s leadership team. Throughout his career he has translated innovative ideas into multi-million dollar businesses.
Prior to joining Finagraph Mike built several successful ventures from the ground up. He built and sold Blazing Star Staffing, a Midwest regional hotel staffing company and Bottoms Up Brewhouse.
He teaches at the most prestige’s graduate schools of banking in America and is a sought after speaker on the topic of small business and banking.
Mike is a former Missouri State Trooper. He earned his MBA from Baylor University.
Nic is the Director of Economic Development for the City of Boise. He has served as a Peace Corps Volunteer in Guatemala, educator in Kazakhstan, and worked in economic development for the State of Idaho prior to joining the City of Boise Mayor’s Office. In just over two years with the City of Boise, Nic has led city efforts to recruit over 1,000 new, high-quality jobs to Boise. He has worked alongside local entrepreneurs and corporations to launch Trailhead, a non-profit startup hub for entrepreneurs in downtown Boise and serves as the Board Chair. In addition to that role, Nic sits on the Board of Directors for the Boise Valley Economic Partnership and the Downtown Boise Association. Nic holds a B.A. in history from the University of Idaho and lives in Boise with his wife, Katie, and son, Joaquin.
Don Minges, MBA
Don Minges, MBA
Don Minges is a fractional CFO who worked in diverse industries at various stages of development. He has experience in profitability enhancement, strategic planning, venture capital, mergers & acquisitions, consulting, turnarounds, economic forecasting, cost accounting and financial analysis. Don has experience raising equity for several growing firms and has also invested equity capital into promising businesses. He has served on the Board of Directors of many firms. Mr. Minges graduated with highest honors from the Fuqua School of Business at Duke.
Robert Minniti, CPA,CFE,CrFA,CVA,CFF
Bob Minniti is the President and Owner of Minniti CPA, LLC. Bob is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, and is certified in Financial Forensics. Bob is also a licensed real estate broker in the State of Arizona. Bob is currently pursuing a doctoral degree in business administration at Walden University. Bob received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Bob has over 20 years of experience in the accounting and real estate industries. He is a professor teaching graduate and undergraduate level courses in accounting, fraud examination, fraud criminology, ethics, forensic accounting, external audit, internal audit, tax, and real estate finance at DeVry University, the University of Phoenix, and Kaplan University. He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, real estate financing, internal control development, business continuation planning, taxes, risk management, financial forecasting and Sarbanes-Oxley compliance work. Bob is an instructor teaching continuing professional education classes for the Arizona Society of Certified Public Accountants and the American Institute of Certified Public Accountants. Bob is the Chairman of the Executive Advisory Board of the American Board of Forensic Accounting.
Jerri is the Learning & Organizational Development Manager at Boise State University, since 2004. She provides coaching, counseling, and organizational development, consultation, and design services.
She also serves as a transformational coach and organizational consultant, mediator and facilitator in a private practice with over 25 years’ experience. She has developed and facilitated multiple programs, specializing in communication, strategic planning, organizational development, change management, team effectiveness, work group consultation and team-intervention.
She is passionate about working with organizations to paint a vision for the organization, create cultural change and strategic alignment, recognize and celebrate diversity, implement tools to attract, develop and retain talent, authentic and empowering communication, and interpersonal skills to build effective working relationships and create possibilities for employees and organizations to succeed. She provides opportunities for people to grow, achieve self-empowerment, continually learn, and celebrate their successes.
Her personal mission is to partner with others to create organizational and personal transformation where individuals and organizations grow and break patterns that no longer serve their best interest.
Some of her clients include: PHRMA (Portland Human Resource Management Association), NWCG (National Wildfire Coordinating Group), NWCG (National Wildfire Coordinating Group), PERSI (Public Employee Retirement System of Idaho, State of Idaho Disability Determinations Services, Keynetics/Clickbank, University of Hawaii – LTAP Program – Manoa, Oahu, Hawaii, Aviation Specialties Unlimited, PKG User Interface Solutions, Inc., State of Idaho Professional Technical Education, Idaho Department of Agriculture, Idaho Department of Environmental Services, St. Alphonsus Regional Medical Center – Breast Care Center, and the Susan G. Komen Breast Cancer Foundation, Interfaith Sanctuary, Local Highway Technical Advisory Council, City of Nampa, City of Boise, Ada County, Industrial Commission, Idaho Department of Lands, Idaho Department of Parks and Recreation, Power Engineers, Piramal Inc., and is also affiliated with the Boise State University Center for Professional Development as a consultant and facilitator.
Professional Activities, Memberships, and Awards
ICF – INTERNATIONAL COACH FEDERATION - SINCE 2006
ASTD/ATD -1986 TO PRESENT.
Held a variety of positions and recipient of a variety of recognitions.
WOMEN MAKING HISTORY – BOISE, IDAHO- RECIPIENT 2010
TWIN (TRIBUTE TO WOMEN IN INDUSTRY) AWARD , RECIPIENT- 2002
For outstanding contributions and leadership in business.
Dominque M. Molina, CPA, CTC
Dominique Molina is the co-founder and president of the American Institute of Certified Tax Coaches. As the driving force and visionary behind the San Diego-based company, Ms. Molina set out to change the way tax professionals approach tax planning. In 2009, Ms. Molina began to create an elite network of tax professionals including CPAs, EAs, attorneys, and financial service providers who are trained to help their clients proactively plan and implement tax strategies that can rescue thousands of dollars in wasted tax. Her more than 12 years of hands-on experience in the accounting and business fields provide her with ample skills to accomplish this mission. Ms. Molina has successfully licensed tax professionals as Certified Tax Coaches across the country, creating a national network of highly qualified professionals who provide proactive service for their clients. This premier group of professionals features fewer than 200 specialists in 40 states who have achieved this very specialized designation.
Daniel T. Moore
Founder of D.T. Moore and Company, LLC Daniel is a CPA in Salem, Ohio. Daniel received his Bachelor of Business Administration- Accounting Degree, Cum Laude, from Kent State University and his Master of Public Administration from Gannon University, Erie, PA.
Daniel has served on many boards including the Internal Revenue Service Advisory Counsel (IRSAC), the Wage and Investment subgroup of IRSAC. He was appointed to serve as a member the AICPA Individual Income Tax Technical Resource Panel. He has also served on the IRS executive steering committee for the 1040 modernized efile platform implementation.
Daniel conducts continuing education seminars for other accountants on topics ranging from advising clients on social security benefits, planning for college costs, working with tax exempt organizations, as well as individual and business tax preparations. He has taught income taxation as an adjunct professor at Youngstown State University. He has also spoken on behalf of the Ohio Society of CPAS on the topic of the Ohio Budget Task Force. In addition, he has served as a panelist on the Internal Revenue Service webcast series, "Tax Talk Today."
Daniel’s ever growing practice concentrates on accounting, tax planning and preparation, payroll services, and compliance for individuals and small businesses. He enjoys working with start-up companies from concept through development to growth.
Mia is a managing Attorney for Murphy Law Office, PLLC and has been with the firm since September 2000. Mia is a graduate of the University of Idaho College of Law (1994). She is admitted to practice by the Idaho State Bar, the Federal District of Idaho Bar, the Ninth Circuit Court of Appeals and the United States Supreme Court. She is admitted to practice law in the states of Idaho and Arizona.
Ms. Murphy’s practice focuses on real estate transactions and litigation, business entity formation (corporations, partnerships, limited partnerships, and limited liability companies), litigation, advice, management and dissolution. She assists employers with a variety of employment law issues (employment handbooks, benefits, hiring practices and employee rights). Additional areas of concentration include estate planning, civil litigation, agricultural law, and contract law.
Mia also has extensive experience in appellate practice and was the Chief of the Appellate Unit for the State Appellate Public Defender’s office and was a Deputy Attorney General in the areas of capital litigation and federal hebeas corpus from June of 1997 until July of 1998.
Bonnie J. Nagayama, CPA
Bonnie J. Nagayama, CPA, has both public accounting and industry experience prior to founding McWilliams & Associates, Inc. Her primary focus is on helping accountants and consultants who support QuickBooks clients. Ms. Nagayama offers practical solutions through webinars, technical support, diagnostic software and consulting services. She was the recipient of the Education Foundation's 2001 Award for Instructor Excellence. She is an Intuit Solution Provider, Advanced Certified QuickBooks Professional Advisor. Ms. Nagayama also wrote several of the required continuing education courses for Intuit and is a member of the Intuit Trainer/Writer Network.
Thomas Neill, CPA
Tom is one of the Firm’s audit and accounting stockholders. His years in public accounting include financial statement preparation and business consulting experience in a large variety of industries, such as real estate development, construction contractors, affordable housing, fishing and seafood, manufacturing, service organizations, and professional services.
Prior to forming the Firm, he worked for over eight years in a large local CPA firm as a manager in the audit and accounting department working primarily with manufacturers, construction contractors, fishing and seafood businesses, insurance entities, and professional service firms. For four years prior to that, he was employed by a small local CPA firm where he worked primarily with professional service and not-for-profit organizations, legal and medical firms and governmental agencies.
He graduated from the University of Washington in 1980 and received his CPA license in 1983.
Financial statement assurance services
Affordable Housing (Sec. 42 LIHTC, HUD, etc.)
Corporate, partnership and individual taxation
Business succession planning
Tax and business consulting
University of Washington, B.A. in Business Administration
Member – AICPA and WSCPA
Board, Washington State Board of Accountancy
Team captain in the AICPA Peer Review Program
Instructor for the Washington Society of CPAs
Avid runner and bicyclist
Melissa R. Nelson
Thomas E. Newell Jr.
Thomas E. Newell, Jr., CPA
Thomas (Tom) is a shareholder in the firm of Newell & Newell, P.C. located in Columbus, GA. Tom graduated cum laude from Georgia Southwestern College in Americus, GA in 1980. Tom started the firm with his wife Silvia Newell, CPA in 1986. Prior to that his public accounting experience included both local firms and international firms. Tom is an active peer reviewer having performed over 200 reviews and has been involved with the peer review program since 1989.
Tom served on the Georgia Society peer review committees from 1989 to 1993. In 1993 Tom was selected to be one of the technical reviewers for the Georgia Society and served as a technical reviewer for the Georgia Society for 9 years. Tom has also served several years on the accounting and auditing committee at the Georgia Society. Tom has been a frequent speaker for the Georgia Society of CPAs at the Southeastern Accounting Show, Tax Forum (A&A topics), the Accounting Institute, local, national and international accounting firms and Fortune 500 companies. Tom is also a discussion leader for various continuing education courses on topics of audit & accounting, compilation and review, fraud and internal control, nonprofit, and peer review.
Randy C. Newton, CPA
Randy C. Newton, CPA, is president/partner and founder of Newton Greene & Associates, PLLC. Randy’s area of expertise is the Corporate, Partnership and Individual Income Tax utilizing a pro-active tax planning model that streamlines, simplifies and works to reduce tax liabilities for small businesses. In addition, he specializes in tax research with a focus on SC and NC state and local issues. Prior to founding of Newton Greene, Randy worked with First Union National Bank in their Corporate Accounting and Capital Markets Division.
Randy received his Accounting degree, Cum Laude, from Appalachian State University in 1992 and is a member of Phi Kappa Phi National Honor Society.
Randy is a member of the North Carolina Association of CPAs (NCACPA) President, Charlotte Chapter of the NCA CPA, serves on the Taxation Committee of the NCACPAs, serves as Chair, North Carolina Department of Revenue Subcommittee of the NCACPA taxation committee. He’s also an active member of the American Institute of CPAs (AICPA) and Phi Kappa Phi National Honor Society.
Thomas E. Noce, CPA, CFE
Thomas E. Noce, CPA, CFE, PFP, is a graduate of Rutgers University with a degree in accounting. Mr. Noce began his career with a large local accounting firm in New Jersey, where he concentrated in auditing and accounting for non-profit organizations and government related agencies. In 1985, he joined a Palm Springs firm where he was a shareholder from 1995 to 2003. In 2003, Mr. Noce opened his own practice in Palm Springs. His professional experience includes a variety of clients, including tribal entities, hotels, real estate, construction, homeowners associations, country clubs, non-profit organizations and others. His current practice emphasis focuses on tax and accounting issues related primarily to the real estate and hospitality industries. He also performs special engagements dealing with internal controls and fraud prevention and detection. Mr. Noce has authored and taught a number of courses for the CalCPA Education Foundation and chaired the Foundation's first two Fraud Conferences, as well as two Audit and Accounting Conferences. In 2004 and 2010 he received the Foundation's Award for Instructor Excellence. Currently, Mr. Noce presents six courses for the Foundation in the areas of Fraud, Audit and Accounting Standards and Risk-Based Auditing.
Raymond M. Nowicki, CPA
Raymond M. Nowicki, CPA
Buffalo, New York
Raymond M Nowicki, CPA is Managing Partner at Nowicki and Company, LLP , the 20th largest CPA firm in Western New York a CPA and he specializes in auditing, accounting, litigation support and quality control services. As the firm’s quality control partner, he is actively involved performing audits for commercial entities (i.e. manufacturing, wholesaling, retailing, broker-dealers, etc.) non-for-profits and ERISA engagements. His firm has successfully undergone multiple reviews under the stringent NPRC process.
He is Team Captain –qualified and performs approximately 100 peer reviews in New York, New Jersey, and Pennsylvania in a 3 year cycle. The firm is the second largest peer review practice in New York State.
Nowicki is a current member of the National Peer Review Committee ( NPRC), former member of the AICPA Peer Review Board (2002-2004), author of the AICPA National Training Manuals for Basic and Advanced Peer Review Skills (2010-2013), and member of the NYS Society of CPA’s Peer Review Committee for the AICPA (March 1995 to present). He has done multiple tours of duty as a Vice-Chairman of Oversight for the New York Committee, allowing him a unique opportunity of testing the peer reviewers.
Nowicki has been a featured instructor for the AICPA Basic and Advanced Peer Review Training and Peer Review Update courses, the AICPA Advanced Auditing of Defined Contribution Plan certificate program, and the AICPA Peer Review Conference. In presenting the Basic Peer Review Course, Ray has been dubbed “The Master Sergeant” in New York for his entertaining approach to teaching new recruits the true meaning of peer review, and has developed some interesting phrases that help his students master the skills needed for the peer review process. However, some of his classmates have been known to complain about doing pushups during class.
Even though Ray received his CPA license in 1979, so you can guess his age, his classmates have commented on his limitless energy and high impact approach to giving students a new awareness of the importance of their profession and its relationship to serving the public trust.
"Ray is in love with the profession and always goes the extra mile for clients who are in need. He is a teddy bear with big claws, and on one wall of his office is a small sign that embodies a key ethic. It simply says "No Whining".
William F. O'Brien MBA, CPA
William F. O'Brien, MBA, CPA, is a financial management consultant and educator with over 35 years of experience. He has held senior financial management positions with Intel and ROLM and served as CFO for several emerging high technology companies. Mr. O'Brien has extensive experience in corporate planning, control, financial analysis, cash management, and managerial accounting in both domestic and international settings. He is on faculties of Santa Clara University and San Jose State University. He received the Foundation's Award for Instructor Excellence in 1994.
Managing Dir. Sean O'Flaherty, Pensio
Sean O’Flaherty, AIF®, CRPS®
Managing Director, Pensionmark® Boise, Idaho
Sean has been in the financial services industry for over 20 years and holds numerous investment and insurance licenses. He has been a speaker at many industry events including the national convention of
ASPPA (American Society of Pension Professionals and Actuaries), California Society of CPAs, Associated General Contractors, and the SHRM (Society for Human Resource Management) Convention. Most
recently, he was a speaker at the annual Ameriben/IEC Group Conference in Sun Valley, Idaho on Executive Compensation plan designs.
Sean is active in several industry organizations including ASPPA, NAPA, WP&BC, and HRATV. He is married with three children and resides in Eagle, Idaho.
Mr. O’Flaherty is a 1986 graduate of St. Mary’s College of California with a B.S. in Business and a minor in Economics.
David L. Osburn, MBA
David L. Osburn, MBA, is the founder and managing member of David L. Osburn & Associates. His firm specializes in providing seminars and webinars on topics such as banking and finance, negotiation skills, marketing and management. He also functions as the CFO of a multi-state construction company and co-manages a bank educational program with the University of Nevada, Las Vegas (UNLV). With more than 25 years of teaching experience, Mr. Osburn is an adjunct faculty member of both an accredited MBA program and a community college. His extensive professional background of 26 years includes 16 years in banking, covering comprehensive underwriting, management, business development and commercial loan experience. Mr. Osburn holds an MBA from Utah State University and a BS in Finance from Brigham Young University. He is also a graduate of the National Commercial Lending School at the University of Oklahoma.
Al Partington, CPA
Al Partington, CPA, is a professor at Pierce College, and a practicing CPA, servicing a variety of small business and individual clients. He was a manager with Price Waterhouse Coopers, a former vice president of and instructor for the Becker CPA Review Course, and an instructor for the Conviser Duffy CPA Review Course preparing candidates for the CPA exam. He is a past recipient of the Education Foundation’s Meritorious Service and Instructor Excellence Awards and the AICPA’s Outstanding Instructor Award.
Mark J. Patrick, CPA, CVA
Mark J. Patrick, CPA, CVA is a Principle with Packer Thomas, a leading regional certified public accounting and business consulting firm. Mark is a graduate of Benjamin Franklin University in Washington, D.C. and has 26 years of experience specializing in taxation, and has developed expertise in corporate and partnership tax issues. In addition, he has extensive knowledge in business valuations and litigation support. He is a strong proponent of “face-to-face” involvement with his clients in order to provide pro-active planning and to take advantage of new developments in the tax law those clients are affected.
Mark is co-owner and presenter of CPE programs for Nichols Patrick CPE Inc. He receives outstanding ratings for Current Federal Tax Developments, Debt-Related Tax Issues, Partnership Taxation, S Corporation: A Complete Guide, and Tax Staff Training programs. Mark presents tax conferences with great enthusiasm for the tax law and the profession of public accounting. He has also had articles published in various state society magazines and other tax publications.
Mark is a member of the American Institute of CPAs, The Ohio Society of CPAs and the National Association of Certified Valuation Analysts.
Jacqueline A. Patterson, JD, MBT, CPA
Jacqueline A. Patterson, JD, MBT, CPA, is a partner in the Los Angeles based firm of Haney, Buchanan & Patterson, LLP. She is a member of the California State, Los Angeles, and Beverly Hills Bar Associations. Ms. Patterson has written and facilitated full day tax seminars in the areas of corporate taxation, the income taxation of trusts and estates, tax research and planning, real estate transactions, charitable trusts and received the Foundation’s Meritorious Service Award in 2000.
Laura Ann (“LP”) Perkovic is a Senior Litigation Associate with the Chapman Law Group, a national health care law firm. She previously served as Deputy Attorney General for the Idaho Medicaid Fraud Control Unit, and Special Assistant United States Attorney working on health care fraud cases. These cases involved collaboration with federal, state, and local law enforcement, as well as investigative auditors, in the investigation and criminal prosecution of Medicaid provider fraud, in addition to representing the government in civil false claims lawsuits. She currently litigates health care fraud cases nationally, and holds licenses to practice law in Idaho, Montana, Colorado, and Ohio.
Ex VP Mark G. Peterson
Mark G. Peterson is the Executive Vice President – Advocacy at the American Institute of CPAs (AICPA). In this position, he sets the direction for global advocacy for management and public accounting, CPA and CGMA issues. Peterson works closely with state CPA societies, national governments, US state governments, regulators, legislators and accounting bodies to influence and shape policy decisions impacting the profession. Peterson leads the Congressional & Political Affairs, and State Society Affairs, State Regulatory and Legislative Affairs and Tax Advocacy teams.
Prior to joining the AICPA, Peterson served as Vice President with the Alpine Group, where he was responsible for individualized lobbying work on tax, trade, agricultural, environmental, energy and related issues. He served a diverse group of clients, including major international technology companies, energy companies, financial institutions, manufacturers and trade associations, as well as worked on several major policy coalitions on matters pending before the legislative and executive branches of government.
Peterson has held several other positions in Washington that have included the role of Washington Representative for Toyota Motors North America, Director of Government and Regulatory Affairs for Andersen LLP in Washington and a Special Assistant to Speaker Newt Gingrich in the U.S. House of Representatives.
He earned his bachelor of science degree in history from the University of North Dakota.
Steven Phelan, CPA
Steven M. Phelan, CPA is currently a tax manager and assistant technology manager at North Bay Associates, a family group office based in Oklahoma City, Oklahoma. He also owns a small tax and accounting practice as a side business. Prior to this, he spent 12 years in public accounting practice, with a primary focus on tax and technology consulting. He is a Certified Public Accountant and received his Bachelor of Accountancy degree from the University of Oklahoma. He also holds several vendor specific software certifications.
Steven is a member of the Oklahoma Society of CPAs (OSCPA) and the American Institute of CPAs. Through the OSCPA, he has served on the board of directors, was instrumental in creating the New CPA Committee, served as chair of the Technology Committee, and is currently a member of the Taxation Committee. Recently, Steven was selected as a 2012 Trailblazer, an OSCPA member who is under 40, recognizing innovation, professional dedication and community commitment. He also received the OSCPA President’s Award for his work with the New CPA Committee. Steven is also active in the Mustang, Oklahoma community serving as Treasurer for Friends of the Mustang Public Library, Inc.
Mr. Phelan is a frequent speaker at seminars and conferences sponsored by the OSCPA and other local and state organizations. Steven was recently added as the newest member of the K2 Enterprise team where he speaks throughout the nation. Session topics include a variety of computer software titles, such as Excel, Word and QuickBooks as well as covering general technology topics.
Steven has written a number of technology related articles for state and national publications. He is a frequent contributor to CPA Practice Advisor where he reviews various tax and accounting related software solutions.
Scot R. Phillips, CPA
Scot Phillips, CPA
"Great client service means working proactively with your client to identify and resolve issues and concerns. My goal is to gain the trust of my clients, so we can work together to better their organizations." ~ Scot
Scot has more than 16 years of public accounting experience providing services to a variety of clients, including privately held companies, manufacturing companies, employee benefit plans, government and nonprofit organizations. His expertise encompasses audits, reviews and compilations of financial statements, interpretations of financial information and assistance with acquisitions.
Scot is a recognized leader in his field, and has been a speaker and presenter for the Idaho Society of Certified Public Accountants and the Boise chapter of the Institute of Internal Auditors. Scot participates on the Idaho Society of CPA's peer review committee and continuing education committee. He is currently serving as chair of the AICPA's technical issues committee and he is also a board member on the Boise Chamber of Commerce.
Scot honed his leadership skills and work ethic at an early age; he earned the Eagle Scout award, the highest rank attainable in the Boy Scouts program. Scot continues to volunteer in a variety of capacities for the Boy Scouts of America. In his free time, he enjoys using those skills while camping and fishing, as well as playing basketball and other sports. Above all, Scot is a dedicated father. He enjoys spending time with his nine children.
American Institute of Certified Public Accountants – Technical Issues Committee, Chair
Idaho Society of Certified Public Accountants – Continuing Education Committee and Peer Review Committee
Association of Government Accountants
Designations and Licensures
Certified Public Accountant
Bachelor of Business Administration, Accounting – Idaho State University, Pocatello
Associate of Arts and Sciences, Accounting – Rick’s College, Rexburg, Idaho
Allen W. Plyler
Allen has over 25 years experience in the financial industry and has been involved in the analysis and determination of accounting policy for complex financial instruments and investments.
At Wells Fargo he has been involved in highly structured transactions such as Nevada Solar One, the largest solar plant built in the world in the last sixteen years and the first leveraged lease for a US Solar farm. Earlier this year his accounting conclusions helped to facilitate a joint venture between Bank of America and Wells Fargo to process automated-clearinghouse payments through a company called Pariter Solutions. His insights and views are now being called upon as Wells Fargo merges with Wachovia. He also has been an instructor in the Wells Fargo Finance University, and also provides internal training and education on International Financial Reporting Standards.
Allen has a Masters in Project Management from Keller Graduate School of Business in Chicago and is a CPA with an extensive consulting background. At Allstate Insurance, he authored over 25 research papers and developed their FAS 133 and EITF 99-20 policies. At Barrick Gold Corporation, the largest producer of gold in the world, Allen worked in Barbados to develop their Worldwide Consolidation policies under FIN 46(R) and convert their financial statements to US GAAP as a part of maintaining their International Bank Charter. Allen also developed Barrick's Normal Sales policy, which influenced their decision to release gold hedges to capture upside potential of the metal.
Allen was previously a CFO in a computer consulting company that was sold to the public markets after leading the company to a tenfold increase in revenue and earnings. Allen has also contributed his project management skills to the defense industry, working with Northrop Grumman on weapons projects such as the Litening Targeting Pod, the F-15K Radar Jammer, the F-35 Joint Strike Fighter, and Unmanned Air Vehicle Future Weapons.
Allen has been an instructor in Finance and Accounting classes at both the graduate and undergraduate level. He is also involved in community service and is a Board Member of BABEC, the Bay Area Biotechnology Education Consortium, which assists over 40,000 high school students with education services in the Bay Area.
Jason E. Prince
Mr. Prince is a Partner in Holland & Hart’s International Trade Compliance Group, counseling exporters and multinational companies—including one of the world’s 10 largest defense contractors—on an array of complex international trade compliance issues. He specializes in coordinating internal investigations, voluntary disclosures, and compliance program reviews involving the International Traffic in Arms Regulations (ITAR), the Foreign Corrupt Practices Act (FCPA), the U.S. trade sanctions programs, and the Export Administration Regulations. In particular, he has expertise with helping companies to navigate successfully the compliance challenges arising from ITAR Part 130, the FCPA, and other global anti-corruption laws. Additionally, Mr. Prince serves as lead counsel for companies from an array of industries in complex litigation and arbitration arising from the domestic and international sale of goods and services.
Prior to joining Holland & Hart, Mr. Prince served as a law clerk to Judge Susan H. Black of the U.S. Court of Appeals for the Eleventh Circuit, as well as a Deputy Press Secretary to Nobuteru Ishihara, a Japanese House of Representatives Member and Japan’s current Economy Minister. He earned a B.A. from Davidson College, an M.Phil. from University of Cambridge, and a J.D. from University of Notre Dame Law School.
Shane Ratigan, JD, LLM
Ratigan Shane (Avalara)
Bio: Shane Ratigan, JD, LLM, is responsible for managing compliance processes and tracking trends in the sales tax environment for Avalara. He earned an LLM in taxation from University of WA School of Law, his Juris Doctorate (JD) from Syracuse University College of Law, and a B.S. in Accounting and Business Administration from State University of New York.
Jon Riche - Senior Vice President - Surety/Commercial Lines Producer
Jon Riche joined PayneWest Insurance in January of 2006. Prior to joining PWI, he was a Senior Vice President and Construction Practice Leader at Marsh/Sedgwick James that spanned 20 years.
Jon is responsible for the planning, marketing, and managing insurance and surety programs for commercial clients.
Jon is a long time resident of Boise and attended Boise State University in 1978 where he earned his BA in Accounting. He has also attended the National Association of Surety Bond Producers Advanced School, International Risk Management Institute Seminars and received his CIC designation. Jon has presented several seminars on Surety, Construction Management, and Design Build Issues. He is a member of several organizations such as National Association of Surety Bond Producers, Idaho Associated General Contractors, Idaho Association of Commerce and Industry, and the Boise Metro Chamber of Commerce.
In Jon's spare time he enjoys bird hunting, golf, and is an avid fly fisherman. He has combined his love for fishing and travel many times, angling for Salmon in Alaska, Permit in Belize, Bone Fish in the Bahamas and Tarpon in Cuba.
James J. Rigo, CPA, CMA
James J. Rigos, is an attorney-CPA-CMA who has written and lectured widely in the area of professional accounting individual and CPA firm ethics and legal liability. He has been involved as an advocate or consultant in over 200 legal and ethical claims against CPAs since 1980. He was a member of the AICPA’s Accountants Legal Liability Committee and has conducted mediations for accountancy membership organizations. He is a national Director of the American Association of Attorney-CPAs (AAA-CPA) and past President of the Washington State chapter of the AAA-CPA.
Alan D. Ross, CPA
Alan D. Ross, CPA is the founder and president of Alan Ross & Company, PC, a local CPA firm in Reading, Pennsylvania. He was employed from 1978-1982 by Samuel M. Fisher and Company, and then became a partner in the firm Zuber, Close, Ross & Company in 1982. In 1985 he founded Alan Ross & Company, PC, CPAs. Alan Ross & Company provides a wide range of accounting, tax, and auditing services to clients in a wide range of fields including services for sole proprietors, individuals, partnerships, limited liability companies, corporations and not-for-profit organizations. His clients range in size from individuals to massive entities with assets in excess of $1 billion. In addition, his firm provides tax planning services, financial planning services, consulting services and audits of employee benefit plans. In the employee benefit plan arena, Ross provides audits of defined benefit plans, defined contribution plans, 401(k) plans, and health and welfare plans. He works with both single employer and multiemployer plans. Ross serves as an instructor for the AICPA teaching CPAs of many state societies across the country. He has been recognized by the AICPA as an authority in his specialized area of practice for employee benefit plans, and was appointed as a member of the AICPA Employee Benefit Plans Expert Panel in 2003.
Economist Derek Santos
Chief Economist at Idaho Division of Financial Management
Martin J. Satinsky, CPA, JD, LLM, AEP
Martin J. Satinsky has been providing tax and financial planning services to individuals and businesses for over 40 years. He has co-authored seven books on income and estate taxes and personal financial planning, including the popular “Tools and Techniques of Financial Planning.” He has conducted numerous seminars on tax, estate planning, and financial planning topics, including many presentations on life insurance issues. Mr. Satinsky has worked with regional and international accounting firms, including seven years as a tax partner with Coopers & Lybrand. He was a partner in the accounting firm of Smart and Associates, LLP, specializing in tax consulting for high net worth individuals and closely-held businesses. As director of professional development, he was also responsible for the firm’s training and continuing professional education (CPE) program through Smart University. He was also a founding shareholder of Second Opinion Financial Services, Inc. (SOFS), a company with a focus on educating professionals on the use and mechanics of life insurance. In 2006 Mr. Satinsky was honored by the National Association of Estate Planners and Councils (NAEPC) as a Distinguished Estate Planner. Mr. Satinsky is a graduate of the Pennsylvania State University and the Law School of the University of Pennsylvania. He received his Master of Law degree in Taxation from Temple University Law School.
Richard S. Savich, CPA, PhD
Dr. Richard S. Savich, CPA, Ph.D., is president and founder of ABKO Consulting. He has consulted on six continents and in more than 36 countries. His specialty has developed from primarily management accounting to information systems to executive development, with a current emphasis on strategic, long-range financial and personnel planning. Dr. Savich's former positions include National Director of Management Consulting Professional Development and Training with Ernst & Young and Coopers & Lybrand. He formerly served as Chair of the AICPA's Joint Trial Board and was chairman of its Continuing Professional Education Executive Committee. He also has been a member of the Management Consulting Education Task Force and of the Management Consulting Executive Committee. These positions have provided him with the background and experience necessary to help organizations achieve their full potential. Dr. Savich was also on the Board of Trustees for the CalCPA Education Foundation and the Board of Governors of the Inland Empire Chapter of the Institute of Internal Auditors. Dr. Savich is currently in the A. Gary Anderson Graduate School of Management at the University of California, Riverside, Palm Desert Graduate Center on Entrepreneurial Management, where he is an Adjunct Professor and Academic Director of the Executive MBA Program. Formerly, he was on the faculty of the School of Accounting at the University of Southern California. In addition, he has been a visiting professor at several universities, as well as Director of Executive Education at the University of Pittsburgh and Director of Information Systems Programs at the University of Redlands. He has published more than 30 books and articles in various academic and professional journals around the world.
Marion Scheepers Dr
Professor at Boise State University
• Ph.D. in Mathematics from the University of Kansas, 1988.
• Faculty member at Boise State University since Fall 1988.
o Assistant Professor - 988 – 1993
o Associate Professor - 1993 – 1996
o Full Professor - 1996 – 2012
o Distinguished Professor - 2012 - present
• Research Interests: Set Theory, Cryptology, Number Theory, Algorithmic Processes in Biology.
Keith Schiller Esq, JD
Keith Schiller, JD, is a shareholder and attorney with Schiller Law Group. Mr. Schiller is a Certified Specialist in both Taxation Law and Estate Planning. Since 1987, Mr. Schiller has been a frequent lecturer for several courses on trusts and estate planning for the Education Foundation. He received the Foundation's award for Outstanding Course Materials in 2000. He is a member of both the Advisory Committee for the BNA Tax Management Estates Gifts and Trusts Journal and the Advisory Group for the Leimberg Information Services Newsletter. Mr. Schiller is the author of Estate Planning At The Movies; Art of the Estate Tax Return. The book is a comprehensive text on the preparation of the Form 706, which integrates estate planning and uses motion picture references to aid recollection and communication of technical material and practice pointers.
Amber Setter is passionate about the development of leaders from the inside out. Her full time coaching and consulting practice focuses on leadership coaching and the creation of customized solutions to improve organizational performance. With ten years of experience in the public accounting profession, Amber excels in her work with professional services firms. She is inspired by opportunities that advance the development of the whole person rather than just one's technical proficiencies. Amber is also a CPA exam expert and has successfully coached struggling candidates who thought passing the exam was an impossible goal.
Ted R. Sharp, CPA
Ted is the owner of Sharp Executive Associates, Inc, a consulting firm providing Chief Financial Officer and Accounting services to clients in seven countries. He is currently a member of the CFO Idaho group. He has served as Chief Executive Officer, Chief Financial Officer, Controller, and Managing Director of a European division, residing in The Netherlands and Belgium. For over 30 years, he has assisted both individuals and companies in reaching their highest financial goals.
He has been a Guest Lecturer, Public Speaker, Consultant, Trainer, Culture Coach in topics such as the Power of a Personal Connections, Financial Fitness, Corporate Leadership Training, International Business, Quality Improvement and Process Optimization. His teaching has touched employees and managers of companies such as Lexmark, Key Technology, Rose City Printing, Mountain West Bank and others, and well as students at Boise State University, Walla Walla University and Whitman College.
Ted holds a BBA degree from Boise State University and is a Certified Public Accountant in both Idaho and Washington. He and his wife, Sheri, are proud parents of four children and ten grandchildren.
What people are saying about his teaching:
“Ted was awesome! …He kept me engaged with his sense of humor and real-world examples. …Nice variety of teaching methods, good communication style. …Well organized and fun. …Ted does a first rate job. He reminds me of the school teacher that always kept the class interested. …Knows the material well and obviously enjoyed teaching it. …A+. He’s wonderful! … Great! …Enthusiastic, he made the class fun, which caused us to pay attention. …Good people skills. Ted did a great job of making the class interesting. …Open and positive. Rate him at a 10! …He did an excellent job and is very knowledgeable. He really explains things well, as well as listens to the people. …Great instructor; promoted group participation. …Smart, fun, very interactive. …Ted is an accomplished instructor and facilitator.”
- Sample of anonymous feedback from course evaluations
“I’ve been to many, many seminars in my career, and that one was the best one I have ever heard! The best one EVER! Fantastic!”
- Jeff C., Utah
“Ted is an outstanding instructor and story teller. He engages and holds the interest of audiences of all ages and backgrounds. He has the unique talent of connecting with people in a positive and up-lifting manner. All who have the opportunity to be instructed by him come away feeling enriched and blessed.”
- Bruce F., Idaho
“Ted Sharp is a highly skilled and professional Chief Financial Officer. He taught our Continuous Improvement classes as the lead instructor, and brought enthusiasm, humor, and disciplined instruction to train all employees to better themselves and the company.”
- Randy U., Washington
Bruce Shepard, CPA
Bruce Shepard, CPA
Las Vegas, Nevada
Bruce Shepard was most recently an assistant professor of accounting at George Fox University and an adjunct professor of accounting at the University of Oregon, prior to becoming an instructor for the AICPA in 2012. From 2006-2010, Mr. Shepard was the Chief Financial Officer of Las Vegas Gaming, Inc. in Las Vegas, Nevada, where he had full management responsibility for all financial affairs, daily business operations, administration and human resources. From 1985-2006, Mr. Shepard was in charge of the Middle Market Practice for PricewaterhouseCoopers, LLP in Portland, Oregon, where he served as an Assurance Partner from 1989-2006 focusing on providing proactive business advisory services to fast-growing companies.
At PricewaterhouseCoopers, LLP, Mr. Shepard spearheaded over 100 acquisitions and divestitures by leading in the financial structuring and negotiations. He worked with clients to develop strategic plans for short-term and long-term growth. He assisted both start-up companies and beyond start-up companies with attaining their needed growth capital. Mr. Shepard wrote an article, Financing Entrepreneurs, in 1999 for the Oregon Society of Certified Public Accountants. Mr. Shepard was awarded “Beta Alpha Psi Professional of the Year” in 2006 for sustained involvement with the University of Oregon.
Shewchuk George Alexander (Katherman Kitts & Co, LLP)
George Shewchuk, CPA is with Raimondo Pettit Group and has over 25 years of experience in complex tax matters dealing with corporations, partnerships, LLCs, trusts, exempt organizations and individuals. He frequently speaks on a variety of business entity and real estate taxation issues to attorneys, accountants, bankers and real estate professionals. Shewchuk is a graduate of San Diego State University and has a master’s degree in taxation from Golden Gate University. He is a member of the AICPA and CalCPA.
Shamoil Shipchandler, Regional Director of Fort Worth Office, SEC
Shamoil serves as the Regional Director for the Securities and Exchange Commission's Fort Worth Regional Office bearing responsibility for all aspects of the SEC’s enforcement and examination activities in Texas, Oklahoma, Arkansas, and Kansas, which includes investigations in nearly every major area of the SEC’s enforcement program, such as public company disclosure and reporting; the Foreign Corrupt Practices Act; insider trading; cybersecurity; and investigations of major financial institutions, investment advisors, hedge funds, and broker-dealers.
For 9 years, Shamoil served as Attorney-in-Charge of the Plano Office and handled the prosecution of some of the most significant complex criminal matters in North Texas, including cases involving securities fraud, mortgage fraud, tax evasion, bank fraud, mail and wire fraud, computer sabotage, money laundering, public corruption, theft of trade secrets, and immigration fraud. He was also a partner at an AmLaw 100 law firm, with a global reach of more than 470 practicing attorneys.
Howard has extensive accounting, auditing and consulting experience with middle-market companies, and he has served clients in the manufacturing, distribution, entertainment, hospitality, and real estate industries. An integral part of Howard’s professional background is his role as an educator. He was the director of continuing education for a national accounting firm, was an instructor at the University of Southern California, was on the faculty of two of the nation’s largest certified public accounting review courses, and has facilitated numerous firm and CPA Society education programs.
Howard was previously a business assurance partner at Moss Adams LLP, the 11th-largest accounting and consulting firm in the US. He was a member of the firm’s international services group and the IFRS core training group, and served as the quality control coordinator for the firm’s Los Angeles office. He was recently selected by the California Society of CPAs to be the vice-chairman (chairman elect) of the state’s accounting principles and auditing standards committee.
Vince Skinner is the AVP of Security for the largest financial firm based in the west, DA Davidson; where he leads the development, implementation and management of the organization’s corporate information and physical security strategy and program. He is also an adjunct instructor at Boise State University and ITT-Technical Institute; teaching classes in IT Audit and CyberSecurity. He also holds the following certifications: CISSP, CISM, CISA, MCSE
Susan Smith, CPA
Susan Smith, CPA, manages her own firm specializing in tax planning for individuals and business owners. Smith spent 14 years as a Senior Manager in the tax departments of Price Waterhouse and Peat Marwick (the predecessor of KPMG). While at Price Waterhouse, she also held the national specialist designation for the real estate and partnership specialized practice units. While at Peat Marwick, Smith lead the real estate and tax practices locally.
Smith is a frequent speaker at tax conferences and has been an associate adjunct professor at Widener University in the master’s in taxation program. Her ratings have consistently exceeded 4.5 on a scale of 5.0. Also, she recently received the James L. McCoy 2008 Discussion Leader of the Year Award for excellence in teaching. With regard to her education, she earned her Bachelor of Business Administration degree, with an accounting concentration, in 1978.
Norman S. Solomon, M.S./CPA/ JD/
Norman S. Solomon, CPA, LLM (Taxation), president of Norman S. Solomon, CPA, Inc., consults on an advisory basis with other CPAs and attorneys relating to tax planning for closely-held businesses. In the past 15 years his emphasis has been on flow-through entities. He has been a college professor and a speaker at numerous tax conferences and continuing education programs for over 42 years.
Val Steed graduated from Utah State University where he received both his Bachelors of Science (BS) in Accounting and his Masters of Accounting (MA).
After college, Val worked for Deloitte Haskins and Sells of Salt Lake City, Utah, and then with Hansen, Steed, Bradshaw & Malmrose P.C. of Salt Lake City. Val was with Hansen, Steed, Bradshaw & Malmrose P.C. for eleven years and was a shareholder for six years before leaving to start K2 Enterprises. Currently, Val is the CEO of K2 Enterprises which is a national technology training and consulting organization. He has twelve years experience in public practice and has been involved with information systems and the accounting technology industry since 1984.
AWARDS AND RECOGNITION:
Accounting Today's Top 100 Influential Accounting Professionals 1998
AICPA 1998 Certificate of Appreciation - Strategic Planning Committee
Accounting Today's Top 100 Influential Accounting Professionals 1997
1997 Alumni Professional Achievement Award – Utah State University
1996 Outstanding Discussion Leader Award – Indiana Society of CPAs
1987 Outstanding Discussion Leader Award – Utah Association of CPAs
AICPA Outstanding Discussion Leader Award 1986
AICPA Outstanding Discussion Leader Award 1987
AICPA Outstanding Discussion Leader Award 1988
Jacob Stein, Esq., JD, LLM
Jacob Stein, ESQ, is a partner with the law firm Klueger and Stein, LLP, in Los Angeles. The firm's practice is limited to asset protection, domestic and international income and estate tax planning and structuring complex business transactions. Mr. Stein received his law degree from the University of Southern California, and his Master's of Law in Taxation from Georgetown University. He has been accredited by the State Bar of California as a Certified Tax Law Specialist and is AV-rated (highest possible rating) by Martindale-Hubbell. Mr. Stein is an author of numerous tax and asset protection articles and technical manuals and a frequent lecturer to various attorney, CPA and other professional groups. He is an adjunct professor of taxation at the CSU, Northridge Graduate Tax Program.
Beth Stenberg, CPA
Ms. Stenberg is currently the Financial Advisor for the Minority Caucus of the merged Louisville-Jefferson County Metro Government. She was the CFO of Jefferson County before the merger in 2003. Ms. Stenberg advises the council on financial issues of their $800+ million budget with over 7,000 employees. Prior to 1999, she worked in the Farm Credit System for 23 years in capacities such as Vice President, Financial Services and Chief Information Officer. She also owned a construction company that specialized in commercial and residential remodeling.
From 2000 to 2004 she served on the Governmental Accounting Standards Board Advisory Council, where she served as the Vice-Chairman for three years. In 2003, Beth served on AGA’s pilot program to develop a certification program for Excellence in Governmental Performance Reporting. In 2006 and 2007 Beth served as Chairman of the Governmental Committee and is a past member of the Financial Literacy Task Force for the Kentucky Society of CPAs. Since 2007, she has served on the Board of the Kentucky Society of CPAs.
Ms. Stenberg taught in Tajikistan as well as with the Farm Credit System before coming to the AICPA, where she teaches continuing professional education courses to state societies and professional organizations nationwide. Beginning with the 2006 CPE year, Ms. Stenberg authored two payroll tax manuals and effective with the 2009 season a course on Individual Retirement Accounts. Beth is a 2007 and 2008 AICPA Distinguished Speaker recipient.
Thomas G. Stephens Jr
Thomas G. Stephens, Jr., received a Bachelor of Science in Business Administration degree (Major in Accounting) from Auburn University in 1985. Upon graduation, Mr. Stephens began working for an Atlanta-based public accounting firm. After earning his designation as a Certified Public Accountant, Mr. Stephens worked for BellSouth Corporation in Atlanta as an Internal Auditor. After two years as an auditor, he was promoted to Staff Manager and then Operations Manager of the Internal Audit Group. In 1991, he transferred to the Comptrollers’ department of BellSouth and served as Manager of the Cost Accounting organization. While working full-time at BellSouth Corporation, Mr. Stephens also attended graduate school, earning a Masters of Science (Major in Finance) from Georgia State University in 1992.
Dane Struve is an Account Executive with Travelers Bond Construction Services in Portland, OR, where he works with construction accounts in Oregon, Washington, and Idaho.He began his career in the banking industry upon graduating from Utah State University in 2012.Prior to working at Travelers, Dane was employed in the Salt Lake City office of the Comptroller of the Currency where he served as a bank examiner.During his time at the Comptroller of the Currency, he had the opportunity to visit a number of national banks in the Mountain West and perform safety & soundness exams and conduct risk assessments.In 2014, he joined Travelers as a bond underwriter in Salt Lake City, UT.He obtained his AFSB designation (Associate in Fidelity and Surety Bonding) in 2015.
Dane was promoted in October 2015 and relocated to Portland, OR, where he handles a diverse book of business that includes contractors of various sizes and trades.
Daniel L. Thompson, CPA
Specializing in multi-state sales and use taxes, Dan's expertise covers all areas of multi-state sales and use taxation, including transaction consulting. Dan has performed sales and use tax consulting projects for many international and national companies in the financial, high tech, construction, manufacturing, motion picture, food servicing, leasing industries, and for medical and non-profit facilities. His practice also covers the constantly changing sales and use issues that are emerging from sales and marketing on the Internet.
Dan earned his B.S. in accounting from the California State University at Long Beach. Dan has over 10 years of experience with the California State Board of Equalization and more than 15 years experience in public accounting. Dan was a Partner of a Big 4 accounting firm's State and Local Tax practice and a business taxes administrator with the California State Board of Equalization.
As a frequent public speaker, Dan has lectured on taxation for many highly regarded tax educators, including Tax Executives Institute (TEI), Georgetown University Law Center, California Society for CPAs, Lorman Education Services, National Business Institute, Institute for Professionals in Taxation (IPT), and various business groups. He has authored articles for the Multi-state Corporation Tax Guide ? Midyear Supplement and the Journal of California Taxation. Dan is a recognized member of the American Institute of CPAs, a member of the California Society of CPAs, a certified member of the Institute for Professionals in Taxation (IPT), a member of the American Electronics Association state and local tax subcommittee (AEA). He was also chairman of the California Society of CPAs Sales and Use Tax Symposium.
Mang Principal Jonathan Traub
Jon Traub joined the Washington National Tax practice of Deloitte Tax LLP in June 2012 as managing principal of its Tax Policy Group. With extensive experience in the legislative arena, especially in tax policy, Jon is able to provide clients with critical insights on developments in tax policy and politics, helping them anticipate legislation and the potential impacts on their businesses.
Jon leads a team that identifies, evaluates and monitors legislative proposals, and interprets the practical issues surrounding the application of tax proposals on behalf of Deloitte’s clients and that relays those insights through multiple channels, including weekly newsletters and deeper dive pieces on key developments.
Jon was previously the staff director for the Committee on Ways and Means of the U.S. House of Representatives, his most recent senior staff position in the U.S. House of Representatives. During his tenure as Staff Director for the Committee on Ways and Means, Jon was responsible for developing legislative policies and strategy on issues in the Committee’s jurisdiction, including taxes, healthcare and trade.
Jon received his bachelor’s degree from Haverford College and juris doctor from the University of Virginia.
Joshua O. Tyree, CPA
Josh Tyree is a Certified Public Accountant, licensed to practice in the states of Idaho and California. Josh has more than 10 years of experience practicing public accounting. He has planned and performed financial and compliance audits for public and nonpublic profit entities, venture capital backed companies, governmental and nonprofit entities as well as provided internal control and other business consulting services. His initial training was at a large national firm, CBIZ Mayer Hoffman McCann based in Southern California. Before transferring to Harris & Co., Josh helped lead the Los Angeles assurance department helping Buy.com, Association of Volleyball Professionals, Leads360, Savings.com, Marvin Engineering and others.
Since his move to Harris & Co, Josh has led the assurance department in significant growth while serving clients in construction, engineering, nonprofit and technology industries. Whether it’s with the Idaho Nonprofit Conference, the Western States RC&D Conference, audit committees or individuals, you can find Josh speaking and sharing his expertise; hoping to assist local businesses and organizations in getting the financial information they need to succeed.
Financial and Compliance Audits, Reviews and compilations
Debt and Equity transactions, including private placements and
Employee benefit plans compliance
Construction, Technology, and Manufacturing
Internal Control Review and Design
Business Consulting Services
Certified Public Accountant – Idaho and California
Member, Idaho Society of CPAs
Member, Idaho Nonprofit Center
Member, Boise Young Professionals
Member, Associates Committee of Idaho AGC
Leadership Boise (class of 2013)
Bachelor of Arts, Business Economics with an emphasis in accounting – University of California, Santa Barbara
Doug Van Der Aa, CPA, JD
DOUGLAS J. VAN DER AA, CPA, JD
Doug has been a discussion leader for Federal Tax Workshops, Inc., for the past 11 years. He is a lively and energetic speaker – especially on the subject of taxes and ethics, and has extensive experience in leading discussions in conferences, seminars and webinars. He is a regular and highly rated speaker and seminar leader for CPA associations other organizations throughout the country. Doug has over 25 years of professional experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. As a CPA, Doug's practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts. Doug taught for 10 years as an Adjunct Instructor and for one year as Assistant Professor of Accounting and Taxation for Grand Valley State University’s Seidman College of Business, where he taught in both the undergraduate and MST programs. He earned his Bachelor of Arts degree with a major in accounting from Dordt College and his Juris Doctor from the University of Illinois College of Law.
View video bio - http://vimeo.com/102961797
Marty D. Van Wagoner, CPA
Marty D. Van Wagoner, CPA
Marty D. Van Wagoner is a partner in the firm of Child, Van Wagoner & Bradshaw, PLLC (CVB). He has been with CVB and its predecessors for over ten years, with an emphasis in audits of SEC and international clients. He has over twenty years’ experience in auditing, accounting, and business advisory services.
Van Wagoner spent four years as a professor of accounting, information systems, and MBA courses at the University of Utah. Before CVB, he worked two years for professional placement organizations, recruiting, and placing accounting professionals. Prior to that, he worked ten years as an auditor in the Salt Lake City office of KPMG, serving primarily in the firm’s manufacturing, retail, and distribution (MRD) practice, with additional specialty in not-for-profit organizations. He has also served as President of the Utah Association of Certified Public Accountants (UACPA).
Van Wagoner received his BA in Accounting with a Spanish minor and his MBA from the University of Utah.
Michael Vinson, Esq
Michael Vinson is a professor at the Golden Gate University Braden School of Taxation and director of its International Tax certificate program. He joined the full-time faculty in 2005, having been an adjunct professor in the School of Taxation since 1987. After receiving his master of laws in taxation his focus has been on corporate tax, international tax and tax controversy resolution, primarily representing large multinational corporations, including positions as tax counsel at Apple Computer, Inc.; director of tax at Altera Corporation; and vice president of tax at Hyperion Solutions. He previously served as Deputy County Counsel for San Mateo County where he obtained substantial trial and appellate litigation experience. Vinson teaches Advanced Federal Taxation, Taxation of Partners and Partnerships, as well as various courses in the International Tax program. He is a visiting professor at the U.C. Davis Law School and an adjunct professor at the Golden Gate University Law School masters in taxation program. Vinson earned his juris doctor degree from Hastings College of the Law and his master of laws in taxation from the New York University School of Law.
Robert W. Walter JD, Esq
Bob Walter has for over 12 years served as an instructor for AICPA in the U.S. and internationally, and speaks on securities (SEC and PCAOB matters), finance, business ethics, business law, auditing, and accounting topics. Bob was named one of AICPA’s Outstanding Discussion Leaders for the 2012-2013 CPE year. Bob’s instruction experience is complemented by his extensive writing on these topics and his continuing representation of clients in securities transactions. Instructing for AICPA and state societies is an activity that Bob truly enjoys, and he brings both academic and practical perspectives to the classroom.
Bob has authored six 8-hour continuing education courses for AICPA, including Advanced Business Law for CPA’s (July 2013 and updated annually), Tough Economic Times, Current Issues, and Critical Ethical Judgments (May 2009), AICPA’s Annual Business Law Update (May 2005), Real World Business Ethics: How Will You React? (May 2003 and updated annually), AICPA’s Guide to Financing the Small Business: Sources, Strategies and Disclosures (May 2002), and Public Reporting Responsibilities: Putting Your Best Foot Forward (Sept. 2000). Bob has also authored and instructs internationally six multi-day courses for CAs, CMAs, CGAs, and financial officers offered through a London, England continuing education firm. These courses include Detecting and Investigating Financial Statement Fraud, SEC Reporting for International Companies, Management’s Discussion and Analysis of Financial Condition and Results of Operations, Understanding the Foreign Corrupt Practices Act, SEC Form 20-F Immersion Workshop, and SEC Reporting for Chinese Companies Listed in the U.S.
Bob served on the faculty of AICPA’s National Ethics Webcast in September 2010, the SEC and PCAOB Update Webcast in June and December 2009, AICPA’s National Advanced Auditing and Accounting Technical Symposium in July 2009, the instructional sections of the 2009 annual meetings of the Alabama and North Carolina Societies of CPAs, the National AICPA SEC and PCAOB Conference in 2005, and served on the faculty of the securities conference sponsored by the Securities and Exchange Commission’s Central Regional Office in each year from 2003 through 2007, and in 2011. At these conferences, he spoke on ethics and the Code of Professional Conduct, corporate governance, IFRS and convergence, expanded disclosure obligations of public companies, denials of coverage and rescission of directors’ and officers’ liability insurance policies, ethical duties of professionals, and current issues. Since 2002, Bob has authored six books on these and related topics published by AICPA, Commerce Clearing House, Barron’s Business Library, and Aspen Publishers.
Bob has over 30 years’ experience as counsel representing corporate clients and investment banking firms in a wide variety of public and private financing transactions. He represents clients in venture and private equity investments, bridge financings, initial and follow-on public offerings, and other short and long-term financing arrangements. He also represents public and private companies in business combinations, asset sales, and change of control transactions, and conducts internal investigations on behalf of audit committees. Bob is of counsel to Richardson & Patel, LLP, of Los Angeles, California, resident in a suburb of Denver, Colorado.
In 2004, the Public Company Accounting Oversight Board (PCAOB) appointed Bob to a two year term as a member of its Standing Advisory Group. Bob holds a B.S. degree in business from Colorado State University and a Juris Doctor degree from the Duke University School of Law. He is a member of the Colorado Bar and the District of Columbia Bar, and is admitted before a variety of Federal and State Courts, including the U.S. Supreme Court. Bob is a member of the National Speakers Association, the Author’s Guild, Mensa, and the American Society of Journalists and Authors.
Doreen Warren is the Idaho State Tax Commission’s Public Information Director, in charge of the newly formed Taxpayer Resources Unit.
She began her career at the Tax Commission in 1990, and joined Revenue Operations in 1996 as the motor fuels subject matter expert and project coordinator for many division projects including the implementation of the state’s Modernized e-Filing program in conjunction with the IRS. Doreen was hired as the Revenue Operations administrator in 2008. She started her position as the Public Information Director in July, 2016. In addition to her duties for the Tax Commission, she is the overall coordinator of all state tax agency participation on many IRS Security Summit fraud working groups activities to detect and prevent identity theft tax refund fraud in the tax ecosystem. She is the 2016 recipient of a national leadership award for demonstrating sustained and significant service in the administration of state taxes.
Doreen’s education includes an associate degree in computer science, bachelor’s degree in business, and a master’s degree in business administration.
Garrett Wasny, MA, CMC, CITP/FIBP
Garrett Wasny, MA, CMC, CITP/FIBP
Garrett Wasny, MA, CMC, CITP/FIBP is a professional development consultant to accountants, lawyers, engineers, doctors and executives worldwide.
He advises high-skill practitioners how to thrive in the digital age and unleash their online potential using productivity, search, mobile and social technologies.
Diane White, MBA, CPA, CMA
Diane White is a finance and accounting executive with 35 years of control and business leadership expertise in both for-profit and non-profit financial sector entities. She held senior finance and control positions with Freddie Mac and Wachovia Corporation and served as CFO for financial service trade association, student lending, educational services, and IT non-profits. Diane is currently CFO of Workforce Resource, a technology service provider, and lives in Beaufort, SC where she is an enthusiastic boater, published poet and photojournalist.
Greg White, MS
Greg is the founder and president of White & Thompson, Inc., PS, a CPA firm providing tax services. He is admitted to practice before the United States Tax Court and frequently practices in that capacity. He was named one of the Top 50 IRS Representation Practitioners in the United States by CPA Magazine in 2008. He has also had 3 appearances on the Northwest Cable News and one appearance on KVI Radio. Greg holds a B.S. in Accounting from Western Washington University and an M.S. in Taxation from Golden Gate University
Robert B. White
Bob is the lead attorney in the Employment Law Group at Givens Pursley LLP, and counsels and represents employers on a broad range of employment matters. His expertise includes counseling employers on how to avoid litigation of workplace issues. Bob advises employers on compliance with federal and state employment laws, including developing employment policies and practices, implementing and providing employer training programs, and providing guidance on specific issues including discrimination, harassment, wage and hour practices, employee leave, employee drug and alcohol use, and employment separation including employment termination, reductions in force, and employee separation agreements. Bob also develops and reviews employment contracts including non-compete, non-solicit, and nondisclosure agreements.
Bob represents employers in employment disputes and litigation before the Idaho Human Rights Commission, the Equal Employment Opportunity Commission, and state and federal courts. He has defended employers on issues involving wage and hour claims, overtime pay, employee benefits, discrimination, harassment, retaliation and whistle blowing, wrongful termination, breach of employment contracts, and employee leave. Bob also prosecutes and defends actions involving non-competition, non-solicitation, and nondisclosure agreements and trade secrets.
Bob has represented employers in a wide variety of industries including healthcare, manufacturing, food production, high-tech, utilities, real estate, food service and construction. He regularly lectures on wide variety of employment-related topics. Prior to entering private practice, Bob served as a Judicial Law Clerk to the Honorable B. Lynn Winmill, Idaho District Court.
Best Lawyers in America (Employment Law - Management; Litigation - Labor & Employment)
Best Lawyers, Lawyer of the Year 2014, Litigation - Labor and Employment - Boise
Chambers USA, America's Leading Lawyers for Business (Labor & Employment)
Mountain States Super Lawyers (Employment & Labor)
J.D. University of Idaho
B.S. Applied Mathematics, University of Idaho
Idaho State Courts
U.S. District Court (Idaho)
U.S. Court of Appeals (9th Circuit)
Memberships & Affiliations
Idaho State Bar Employment & Labor Law Section
Idaho State Bar Litigation Section
American Inns of Court No. 130 (President 2014-2015; Bencher)
Loss Prevention Duncan Will, CPA/ABV/
Duncan B. Will, CPA/ABV/CFF, CFE
Loss Prevention Accounting and Auditing Specialist
Mr. Will leverages his more than 30 years of experience in accounting, including public accounting, forensic accounting, consulting, and audit and tax compliance, when working closely with the Loss Prevention Specialists to manage the department's efforts to deliver to policyholders the high-touch, high-quality CAMICO experience. Will's specialty is accounting and auditing-related risk management services. He advises policyholders through the CAMICO Loss Prevention Hotline and speaks to CPA groups on a wide range of topics. Will began his accounting career in 1979 as a staff accountant in the Washington, D.C. area and spent most of his public accounting career in California and Florida. He earned a Bachelor of Science in accounting from the University of Maryland and is Accredited in Business Valuation and Certified in Financial Forensics. A Certified Fraud Examiner, Will is an active member of the Association of Certified Fraud Examiners; has supplemented his education with college courses at the University of Baltimore, Golden Gate University, and Florida Atlantic University; and welcomes opportunities to expand his knowledge over a broad spectrum of accounting-related curricula.
Kurt J. Williams, CPA
I’ve been quite fortunate in my career. I spent eleven years in public accounting with Big Four firms (including seven years in a forensic accounting practice). Since joining Merrill Lynch in 2011, I’ve worked alongside David Decker – a highly knowledgeable, client-focused financial advisor whose career has spanned five decades and generations of families we serve today in Idaho and across the nation.
Forged Redemption, LLC
Hello, I’m Amy Wilson, an accountant and ex-felon.
My self-confidence brought me great success at work and but I became arrogant and selfish. My coworkers and bosses said I was excellent at my job, dependable and trustworthy.
But at home, I was in desperate need of cash to resolve family financial issues. I took advantage of my employer and embezzled $350,000.
Like most fraudsters, I promised myself I would pay it back. I now plainly see what I did was wrong from all angles and I take full responsibility for my actions. I will never get over the look of betrayal in my boss’ eyes.
I plead guilty to 8 forgery and theft felonies and was sentenced to six years in Indiana Dept of Corrections. I served two years in prison, and completed probation in May 2013.
Recognizing God’s forgiveness for my sins and the redemption that comes with my repentance; I want to in some small way pay my debt to society by sharing how I committed my crime and how to protect yourself or your client’s businesses from people like me.
Monthly I speak to women inmates about how they can rebuild their integrity by leaning on the truth as a solid foundation for a new start.
Today, my family and I are rebuilding our lives. I’m fortunate that my husband and children forgave me and have come to trust me again.
I disclosed my past criminal record to my current employer, a CPA. After a thorough background check he hired me. I’m very grateful to be so blessed.
Jane Wines is a Senior Benefits Advisor with the Seattle District Office of the U. S. Department of Labor’s Employee Benefits Security Administration. As a Benefits Advisor, Ms. Wines provides technical assistance and customer service to employers and employees in private sector retirement and welfare plans. She also does outreach and education on the Employee Retirement Income Security Act (ERISA) and related laws throughout the Pacific Northwest states of Oregon, Washington, Idaho, and Alaska. Ms. Wines obtained a Bachelor’s degree from California State University, Stanislaus and holds a Juris Doctorate from Golden Gate University School of Law. She holds the International Foundation of Employee Benefit Plans, Certified Benefit Specialist Certificate. Ms. Wines has performed as a Benefits Advisor for seven years, and has performed audits of health and retirement benefits plans, as an Investigator for the Employee Benefits Security Administration.
David Woodcock, Partner, Jones Day
David Woodcock's practice focuses on investigations and examinations conducted by the SEC, DOJ, FINRA, and other regulatory bodies; internal corporate investigations and compliance; matters involving complex accounting or auditing issues; and corporate governance and director liability.
Prior to joining Jones Day, David served as Regional Director of the Securities and Exchange Commission's Fort Worth Regional Office, where he was responsible for all aspects of the SEC's enforcement and examination activities in Texas, Oklahoma, Arkansas, and Kansas. He also served as Chair of the cross-office/division Financial Reporting and Auditing Task Force, designed to enhance the SEC's detection and prosecution of violations involving accounting and false financial statements, and as a member of the Enforcement Advisory Committee. During his time at the SEC, David oversaw investigations in nearly every major area of the SEC's enforcement program, including public company disclosure and reporting; the Foreign Corrupt Practices Act (FCPA); insider trading; and investigations of major financial institutions, investment advisors, hedge funds, and broker-dealers.
Kathleen K. Wright, JD, LLM, CPA
Kathleen K. Wright, JD, CPA,MBA, LLM (Taxation), is a professor of accounting in the Graduate Tax Program at California State University Fullerton. She has a private tax practice focusing on personal and small business tax planning dealing primarily with California state issues. Ms. Wright has been awarded the Education Foundation's Instructor of the Year Award, the Outstanding Course Materials award and the Award for Meritorious Service. She is also the author of numerous articles on State and Local Tax issues which have been published in The Tax Lawyer (the SALT edition), The Tax Adviser (published by AICPA), the Journal of State Taxation (published by CCH) and State Tax Notes (published by Tax Analysts) where she serves as a California Correspondent. She is also the author of the California Income Tax Manual 2009 edition published by Commerce Clearing House.
Brian Yacker, CPA, JD
Brian has almost 20 years of tax, legal, and accounting experience in the exempt organizations area. Brian focuses exclusively in working with exempt organizations. In this regard, Brian possesses a vast amount of experience and expertise in preparing and reviewing Forms 990, 990-T, 990-PF and state tax-exempt forms. Brian also has extensive experience in the preparation and filing of both federal and state tax exemption applications for public charities, private foundations, and other exempt organizations.
Areas of exempt organization consultation which Brian possesses expertise include public support test calculations and planning, preparation of reasonable compensation rebuttable presumption binders and Reasonable Compensation Studies, governance best practices consultation, recommendations regarding effective Bylaws, conducting of EO Governance Check-Ups, compliance with the 501(h) lobbying safe harbor, proper functional expense allocations, maximizing charity watchdog ratings and the proper internal and external reporting of special event fundraisers.
Representative clients include hospitals and other healthcare organizations, universities and colleges, private foundations (family foundations/private operating foundations/corporate foundations), trade organizations, social clubs, other public charities, youth organizations, religious organizations, and amateur sports organizations.
Brian is actively involved in the AAA-CPA, serving on their Board of Directors, Finance Committee and their IRS Liaison Committee. Additionally, Brian just completed his four-year tenure as the AAA-CPA’s representative on the IRS Advisory Committee (Office of Professional Responsibility Subgroup). Additionally, Brian serves on the Board of Directors (and is an Executive Committee member) for BookEnds.
Stephen M. Yoss Jr, CPA
Stephen M. Yoss, Jr., CPA, is a senior technology strategist and principal of MantisPRO, a company that focuses on helping organizations develop a technology strategy to streamline their business operations. Stephen has consulted with several companies on how to lower overhead, personnel, and compliance costs by investing in technology and reengineering their business practices. He teaches his clients to embrace technology at every opportunity in order to increase efficiency and productivity. MantisPRO’s specialty is designing and building cloud based workspaces for companies to conduct all their operations virtually.
Prior to starting MantisPRO, Stephen worked as an accountant in his family’s accounting practice, Yoss & Allen. While working there he became a Certified Public Accountant and completely redesigned the firm’s technology practices. Many of the technologies he consults on today were first designed, perfected and implemented in his family’s practice and with their clients. Stephen has also spent time working abroad as a management accountant in New Zealand.
Stephen began working with technology at age ten, and started his first IT company at age 13, designing web applications for local businesses. He started writing original computer code at age 15 and has been working with technology ever since. Stephen is a graduate of Loyola Marymount University and holds degrees in Accountancy and International Business. He is currently pursuing a graduate degree in Information Systems and Technology at Claremont Graduate University. His research is focused in the areas of corporate technology and education technology strategy. He has been teaching professional continuing professional education since 2009 in self-study, webcast, in-house, and live formats. He has presented to thousands of practitioners nationwide on topics such as cloud computing, mobile technology, spreadsheet design and best practices, information security, identity theft prevention and many more. Apart from working in technology and accounting he is a professional licensed pyrotechnician and works on major firework displays around the country. He lives in Claremont, California.
David L. Zammit
David L. Zammit After receiving his MBA from Valdosta State University in 1988, David has worked in a variety of financial and operational strategic roles for the past 26 years. During his time in Fort Myers he developed a relationship with Alliance Financial Group who was interested in his background and experience in the financial and strategic environment that organizations and individuals confront on a daily basis. This experience has converted to seamlessly assist the many clients that receive strategic and financial services from Alliance Financial Group. David is honored to work with this organization bringing a unique and uncommon approach to working with clients on financial decisions. Helping clients better protect, grow and utilize their wealth.
Gary Zeune, CPA
Using 35 years of experience in auditing, corporate finance, and investment banking, Gary D. Zeune, CPA, provides CPAs, attorneys and executives with hands-on experience in fraud and corporate strategy performance improvement. Zeune is a nationally recognized speaker on fraud and performance. More than 20,000 professionals have attended his classes since 1975. His clients include FBI, US Attorney, bar and CPA associations, international accounting firms, Institute of Internal Auditors, and hospitals and health care companies among others.
Prior to forming his consulting practice in 1986, Mr. Zeune was an Assistant Vice President of Corporate Finance at The Ohio Company, a Columbus, Ohio investment banking firm. He also spent more than five years in Treasury and Finance at Wendy's International, where he was responsible for mergers and acquisitions, financial and SEC reporting, and corporate finance. He was on the audit staff of Ernst & Ernst from 1973 to 1977; and taught accounting at Ohio University from 1970 to 1973, where he received his bachelors in mathematics and masters in accounting, with honors.
Haoshen Zhong holds a Juris Doctor degree from UC Hastings. Before joining HodgenLaw, he also received a Bachelor of Science in chemistry from UC Berkeley and worked as a patent agent. Haoshen has an encyclopedic knowledge of international tax law and makes seamless connections between U.S. and foreign regulations. He enjoys solving the knotty problems that can arise when navigating two different systems.
Clients count on Haoshen’s deep expertise every day. He conducts research on the taxation of unusual foreign accounts, including what happens to U.S. trusts and retirement accounts after expatriation. Loves untangling complicated foreign holding structures and streamlining the process for our global clients.
Ed K. Zollars, CPA
Edward K. Zollars, CPA is in public practice in Phoenix, Arizona as a partner with the firm of Thomas & Zollars & Lynch, Ltd. He has been in practice for over twenty five years, specializing in tax issues for closely held businesses and individuals.
Ed has been professionally involved with both tax and technology issues, combing the two disciplines in starting the first tax podcast (Ed Zollars Tax Update, produced weekly dealing with current tax issues. He has been a member of AICPA Tax Division Committees dealing with tax and technology issues, and was the Tax Section’s representative on three occasions to the AICPA’s Top Ten Technologies project. Ed is also a member of the Phoenix Tax Workshop’s Advisory Committee, and currently serves on the Tax Legislation Liaison Committee for the Arizona Society of CPAs.Ed was selected as a Life Member by the Arizona Society of CPAs in May of 2010.
Ed is a co-author of the Arizona Income Tax Guide published by the Phoenix Tax Workshop, and has written articles published in Practical Tax Strategies and the Tax Adviser. He has been a frequent contributor to a number of professional tax discussion groups, and served as systems operator on the AICPA’s Accountants Forum in the mid 1990s.
He has spoken regularly on tax and technology topics since 1996, speaking before conferences sponsored by the AICPA and a number of state society of CPAs.