Presentations (2872)
Ethics Committee Raymond N. Johnson, CPA, Ph.D., Chair ETHICS ALERT What’s Coming Over The Horizon 3 Transfer and Return of Client Records â— Confidentiality when reviewing or acquiring a member’s practice â— A member’s responsibility when a practice is sold or transferred â— A member’s responsibility when a practice is...
Bills on the Watch List John Johnson Director of Legislative and Governmental Affairs, NASBA Legislative Support Bills on the Legislative Watch List NASBA 108th Annual Meeting October 28, 2015 John W. Johnson, Director Legislative and Governmental Affairs jjohnson@nasba.org (615) 880-4232 (Office) (615) 934-6510 (Mobile) Legislatures that Meet Throughout the Year 2016 Pre-Filing...
Report of the NASBA Center for the Public Trust Alfonzo Alexander, President NASBA 108th Annual Meeting Business Meeting Report What is the CPT? Connection: NASBA’s 501(c)3 organization focused on enhancing public trust in business Purpose: Develop, Encourage, Acknowledge and Promote ethics and ethical leadership Mission: To champion the public trust by advancing...
Report of the Bylaws Committee Edwin G. Jolicoeur, CPA, Chair M I S S I O N D R I V E N – M E M B E R F O C U S E D 2014-2015 Bylaws Committee • Members: Edwin G. Jolicoeur, Chair James J. Carroll Richard G. David James W. Goad John B. Peace • Staff: Alfonzo Alexander John Johnson Noel Allen (Legal Counsel) M I S S I O N D R I V E N – M E M B E...
Report of the Audit Committee Richard Isserman, CPA, Chair NASBA 108th Annual Meeting NASBA AUDIT COMMITTEE Richard Isserman, CPA, Chair (NY) Alan R. Augenstein, CPA (AZ) Jeanne M. Dee, CPA (MO) James R. Mintert, CPA (MO) Thomas G. Prothro, CPA (TX) M. Chad Singletary, CPA (AL) Michael R. Bryant, CPA, Staff Liaison Troy A. Walker, CPA, Staff Liaison
Report of the Administration & Finance Committee E. Kent Smoll, CPA, Chair ADMINISTRATION & FINANCE COMMITTEE REPORT KENT SMOLL TREASURER Oversee and Monitor the Fiscal Operations of the Association Financial Results Operating Excess Revenue and Expenses $1.5 M Increase $2.2 M Increase In Millions 3.5 3.3 3.0 2.6 2.5 2.0 1.5 2014 2015 Support of State...
Recognizing Changes in Education James Suh – Moderator Panelists: Bruce Behn, CPA, David Leasure, Ph.D., Robert D. Reid, Ed.D. ABOUT WGU “WGU is an affordable, online, nonprofit institution that measures the success of its students – most of them working adults – not by credit  Online, non-profit, accredited (NWCCU/CCNE/NCATE) hours but by...
Major Current Legal Topics Noel L. Allen, Esq. Major Current Legal Topics Noel L. Allen, NASBA Legal Counsel Annual Meeting October 2015 Major Current Legal Topics Marijuana Legalization & Accountancy Regulation Use of Title & Deceptive Credentials • The legal landscape • The UAA • State agency policies on legalization • Relevant court...
What Peer Review Information is Available Today: Limitations and Challenges Janice L. Gray, CPA Susan S. Coffey, CPA, CGMA M I S S I O N D R I V E N – M E M B E R F O C U S E D Peer Review Information: State Board Access and Usability Janice L. Gray Susan S. Coffey M I S S I O N D R I V E N – M E M B E R F O C U S E D What peer review information is publicly...
Greetings from California Jose A. Campos, CPA Chair, California Board of Accountancy NASBA Annual Meeting October 25-28, 2015 Jose A. Campos, CPA President Dana Point, California Photo D Ramey Logan Death Valley Mount Whitney Photo by Jim Heaphy California Farming California Wine Country Created in 1901 MISSION of the CALIFORNIA BOARD OF ACCOUNTANCY To protect consumers by...
Enforcement: Connecting the Dots Maria L. Caldwell, Esq. – Moderator Panelists: Stacey L. Grooms, Esq., Randall A. Ross, CPA, Lisa Snyder, CPA, CGMA ENFORCEMENT “Connecting The Dots” M A R I A L . C A L DWE L L , E S Q . , C H I E F L EG A L O F F I C ER & D I R EC TOR O F C O MPL I A NC E S E RVI C ES S TAC E Y L . G R OOMS , E S Q . , R EGUL ATORY A F FA...
Disruptive Demographics: Implications for the Accounting Profession James H. Johnson, Jr. Distinguished Professor of Entrepreneurship & Strategy, University of North Carolina─Kenan-Flagler Business School Disruptive Demographics: Implications for the Accounting Profession James H. Johnson, Jr. , Ph.D. Frank Hawkins Kenan Institute of Private Enterprise Kenan-Flagler Business...
Advancing Diversity Alfonzo Alexander – Moderator Panelists: Susan M. Cosper, Kim Drumgo, Bernard Milano, CPA, Tyrone Dickerson, CPA “Advancing Diversity” Kim Drumgo, Director of Diversity and Inclusion October 26, 2015 American Institute of CPAs® The Vision of the National Commission Creating a seamless handoff from the pipeline to the profession The...
Informed Options Trading prior to M&A Announcements: Insider Trading?∗ Patrick Augustin† Menachem Brenner‡ Marti G. Subrahmanyam§ McGill University, Desautels New York University, Stern New York University, Stern First Draft: September 2013 This Draft: May 2014 Abstract We investigate informed trading activity in equity options prior to the...
Playing it Safe? Managerial Preferences, Risk, and Agency Conflicts* Todd A. Gormley† and David A. Matsa‡ June 6, 2014 Abstract This paper examines risk-averse managers’ incentive to “play it safe” by taking valuedestroying actions that reduce their firms’ risk of distress. We find that, after managers are insulated by the passage of...
