Iowa Society of CPAs... Advancing the professional success of our members

New Year brings opportunity to give a little, gain a lot

There are many distinct differ-ences among

the members of ISCPA. Maybe you work for a large public fi rm, rural cooperative, govern-ment agency, local university or large industry. Perhaps your expertise is tax, audit, fi nancial planning, IT or business valuation. You’re a boomer, millennial, gen Xer or traditional-ist. The list goes on. But among these differences, we share certain hopes for the future success of the profession.

2014 provides an opportunity for you to infl uence the suc-cess of your profession and make a difference. Here’s how you can give a little, and gain a lot.

Advance with usJoin other ISCPA members across the state in an open, collaborative environment and volunteer for an ISCPA committee or task force. We are also seeking volunteers to serve as regional alliance coordinators. It’s a perfect opportunity to utilize your skills in a forum where the contributions of each member are valued and impor-tant. The professional relationships you develop will last a lifetime, and the time investment is minimal compared to the rewards you will receive.

How often do committees meet? It varies, but most meet an average of 3-4 times per year.

How long is my com-mitment? Committee and task force terms are for one year, from May 1 to April 30. You may serve consecutive terms.

Who can participate? Everyone! We encourage all members to be involved. Certain committees do have specifi c areas of focus so you should read the committee descriptions on the ISCPA website to see which apply to you.

Can student affi liates participate? Yes! Student affi liates can serve on any committee with the exception of Legisla-tion, Peer Review and Practice Review.

What is a regional alliance coordinator? Earlier this year, the Society announced the dissolution of its ten original chapters and launched fi ve geographic regional alliances: North-west, Southwest, Central, Northeast and Southeast. Coordinators will work with ISCPA staff to organize educational meetings and social events in their re-gion, and be a supporter of the profes-sion and Society among peers in their part of the state.

Curious if you know someone who currently serves on a committee? Want to know more about the different committees and task forces available and their purpose, projects and time commitment? Ready to volunteer? Visit

the Committees page under “About ISCPA” at www.iacpa.org. Give a little, and gain a lot. Sign up to volunteer today through Jan. 24, 2014.

January 2014

Newsletter from the Iowa Society of CPAs, your primary source for profession-related information

Volunteering to serve on an Iowa Society of CPAs

committee has proven to be one of the best decisions of

my career. It’s a great way to expand your personal

network.Jim Smith, shareholder

McGowen Hurst Clark & Smith, PC,

ISCPA Vice President

”kk

“VV

2 | Iowa CPA | January 2014 www.iacpa.org

Issue No. 2014-01

Published eleven times per year by the Iowa Society of Certifi ed Public Accountants (ISCPA). Send address changes, advertising inquiries and all correspondence to:

Iowa Society of CPAs950 Offi ce Park Rd, Ste 300West Des Moines, IA 50265-2548Email: iacpa@iacpa.orgWebsite: www.iacpa.orgor, contact the ISCPA offi ce:515-223-8161/800-659-6375

Front page photo: Landscape from Slater, IowaPhoto by: JIM HEEMSTRA

ISCPA spreads holiday cheer

Society staff participated in this year’s Children and Families of Iowa’s Adopt-A-Family program.

This program serves more than 300 families who are surviving on extremely limited incomes and struggle to afford even the most basic necessities. The family we were assigned to provided us with a wish list and will receive toys, books, arts and crafts items, as well as necessities such as towels, clothes, hats and gloves.

ISCPA’s KKM group (staff members Ka-tie Shields, Kimberly Rubis and Michelle Thompson) plan opportunities for staff to participate in charitable activities throughout the year such as Toys for Tots, school supply drives and more.

If you have suggestions for organizations that we can support, please contact us at iacpa@iacpa.org.

‘Twas the night for tacky CPAs

Iowa CPAs, Society staff and friends gathered at Saints Pub & Patio in Des Moines Dec. 12 for a holiday

happy hour and ugly sweater contest, co-hosted by ISCPA’s young profession-als group (LEAP) and the Central Iowa Regional Alliance. The event brought members together for food, beverages, fun, photo opportunities and tacky mer-riment!

Gift card drawings were held through-out the night with the “Worst in Show” $50 VISA gift card prize going to Amina Nuhanovic from Athene in Des Moines. Congratulations Amina!

Visit the ISCPA’s Facebook page at www.facebook.com/IowaCPAs for more photos from the event.

Do you have suggestions for future LEAP events in the Des Moines area and other regions of the state? What topics would you like to see covered during a LEAP LunchUp that will help you move foward professionally and personally? Give us your feedback!

Is LEAP for you?The young professionals group is for you if:

• You are an Iowa CPA that is 40 or younger.

• You want to take part in fun social events.

• Access to educational and leader-ship opportunities as part of your ISCPA membership sounds valu-able to you - and your boss!

• You’re interested in helping with or planning community service projects.

• You’d like to help engage younger members in Society activities and develop and implement new projects.

• You are interested in getting to know other young professional CPAs in Iowa.

• Meeting and learning from leaders in the state is of interest to you.

Contact Katie Shields at kshields@iacpa.org or 515-223-8161/800-659-6375 to fi nd out how you can be part of LEAP.

Watch for more LEAP events coming in 2014!

(From left to right) Jon Beeman, Amina Nuhanovic, Joe Cate, Kelley Ellis, Jeff Steiff, Abby Croll, Max Miller,

Nick Foster

“Worst in Show” winner Amina

Nuhanovic

Jenna Gilmer and Kristin George Nick Foster

www.iacpa.org Iowa CPA | January 2014 | 3

An update from IAEB By Tom Th ompson, chair, Iowa Accountancy Examining Board

The Iowa Accountancy Examin-ing Board (IAEB) has been very active in fulfi lling its mission of

protecting the public and, at the same time, delivering high quality service with limited staff and resources.

Case loads jump in 2013The IAEB case load through October 2013 equals the load in each of the last two calendar years. The number of pending cases will push 2013 numbers even higher. The increased number of cases has taken priority in staff time and resources over other important projects. The agenda in 2014 will include revisions to the LPA (licensed public accountants) regulations and enhancements to the website, particu-larly to the Q&A section accessed by students and young professionals.

Newsletter goes electronic An electronic newsletter is being sent to licensees in lieu of the paper version that’s been sent in the past several years. Email addresses submitted with license renewals are being utilized for distribution. If you are not on the current listing and would like to receive the newsletter, please send an email to AccountancyBoard@iowa.gov.

Consent ordersCurrent consent orders listed in the disciplinary index can be found on the website at http://goo.gl/ItKA5S. Older consent orders are being entered as time permits.

Meeting funds reallocatedThe board voted not to send represen-tatives to the NASBA annual meeting in Hawaii this year. The Public Licens-ing Bureau (PLB) accepted the board’s

proposal to use the $10,000 allocated for the NASBA meeting to hire additional reviewers. The board anticipates the PLB will continue this practice in the future. In a related action, the board approved an increase in hourly pay for reviewers to $200 per hour. If you or someone in your fi rm is interested in becoming a reviewer, please contact us at AccountancyBoard@iowa.gov.

Collaboration to better the professionRepresentatives for IAEB and the Iowa Society of CPAs are working together on matters of mutual interest to better the profession. Clarifying goals and sharing processes used to accomplish those goals has produced better communica-tion between the organizations and the governmental units that regulate IAEB’s actions. We appreciate the cooperation, and look forward to continued success in 2014.

Lampe announced as new IAEB directorIAEB’s energetic and innovative execu-tive offi cer Toni Bright is being reas-signed to interior design effective Jan. 1, 2014. Toni has been an asset to the board during her tenure and will be missed. Bob Lampe will take over as the new executive offi cer. We know Bob will guide the board with a calm and profes-sional manner.

Tom Thompson is a shareholder with TD&T CPAs and Advisors PC, Fairfi eld. He serves on the Society’s 100th Anniversary Task Force and Financial Literacy Committee, and is a past ISCPA president.

Succession planning #7

In the seventh and fi nal column in this series, Bill Reeb, CPA, continues the conversation on succession

planning. Over the past six columns, we’ve covered how to pay your partner for his/her value in the fi rm, pinned down a mandatory sale of ownership date (MSO) so that you can phase partners out of their leadership roles at predesigned times, outlined how to manage transition, discussed how to fi nd replacements for the retiring senior partners, covered some do’s and don’ts, and begun pulling together a succession plan. And now, for the fi nal column on succession fundamentals. Read Reeb’s Commentary: http://goo.gl/Qra7rM.

[Go to Iowa CPA archive for #1 (Jan.), #2 (March), #3 (May), #4 (July/Aug.), #5 (Oct.) #6 (Dec.)]

1-800-397-0249The Holmes Group

www.AccountingPracticeSales.comtrent@accountingpracticesales.com

We are different because we can produce the best results for YOU. Give us a call today so that we can start working to remove your selling headache and to obtain the goal you desire.

4 | Iowa CPA | January 2014 www.iacpa.org

Classifi eds

For ad rates and deadlines, visit: www.iacpa.org/Resources/Classifi edAds/ad_rates.aspx.

CAREER OPPORTUNITY–Firm in west-ern Iowa seeking a full-time, seasonal CPA/EA to join our fun, family-friendly, supportive, team-focused full service ac-counting fi rm. Individual must possess 2+ years of recent tax preparation expe-rience. Individual would be responsible for a variety of accounting duties con-sisting mainly of preparing and reviewing individual, corporate, and partnership re-turns. Candidate must possess excellent written and verbal communication skills with attention to detail. Farm knowledge, QuickBooks experience, and experi-ence with Creative Solutions (UltraTax) software ideal. This position is perfect for those retired CPA/EAs looking for ad-ditional income or those wanting to have their summers free. Qualifi ed candidates send resume, salary requirements, and references to: Offi ce Manager, PO Box 36, Carroll, IA 51401.

SENIOR TAX ANALYST OPPORTUNITY-INTERNATIONAL ORGANIZATION! Outstanding opportunity and career path with a growing well-known Iowa orga-nization. You will research and provide information for all federal, state, and local tax returns; complete annual tax fi lings; participate in tax planning; be responsible for state and local sales and use tax audits; and identify and imple-ment tax savings and process improve-ment opportunities. CPA and 3+ years of public or corporate tax experience. For confi dential inquiry and consideration, contact Miles Morrow, CPC, Iowa Career Connection: 515-282-5823 or morrow@iowacareerconnection.com. We are re-tained by our clients who pay all our fees.

TAX ACCOUNTING CAREER OPPOR-TUNITY–Full service accounting fi rm is seeking candidate for ¾ to full-time po-sition. Individual must possess 2+ years recent tax preparation experience, CPA preferred but not essential. Individual would be responsible for a variety of duties including preparation and review of individual, corporate and partnership returns, ability to prepare compilation and review engagements plus assist in performance of an audit. Quickbooks experience helpful. Qualifi ed candidates send resume, salary requirements and references to Robert Houlihan, 4240 Hickory Lane, Suite 100, Sioux City, Iowa 51106.

CAREER OPPORTUNITY–Growing SW Iowa CPA fi rm in need of a CPA with 2-5 years’ experience in tax preparation and governmental in-charge auditing. Im-mediate opening for qualifi ed individual. Future ownership is possible. Salary based on experience. Send cover letter with reference and resume to: fi rm@muxfeldt-cpa.com.

IOWA PRACTICES FOR SALE: North-west Iowa CPA Practice - gross $570K; Central IA (near Des Moines) CPA Practice - gross $170K; Manchester CPA Practice - gross $435K; Fairfi eld CPA

Practice - gross $655K; NE Iowa (Near Waterloo/Cedar Rapids) Tax & Acctng - gross $240K; Muscatine County EA Tax & Acctng Practice - gross $157K. For more information about these great list-ings or others in your area, call 1-800-397-0249. Also, view listing details and register for free email updates at www.AccountingPracticeSales.com. Thinking of Selling Your Practice? Accounting Practice Sales is the leading marketer of accounting and tax practices in North America. We have a large pool of buyers, both individuals and fi rms, looking for practices to purchase. We also have the experience needed to help you fi nd the right fi t for your fi rm, negotiate the best price and terms and get the deal done. To fi nd out more about our risk-free and confi dential services, call Trent Holmes at 1-800-397-0249 or email trent@ac-countingpracticesales.com.

CAREER OPPORTUNITY–Full service accounting fi rm in western Iowa seeking a full time, high energy, detail oriented, self-motivated CPA. Individual must possess 2+ years of recent tax prepa-ration experience. Individual would be responsible for a variety of accounting duties consisting mainly of preparing and reviewing individual, corporate, and partnership returns. Candidate must possess excellent written and verbal communication skills with attention to detail. Farm knowledge, QuickBooks experience, and experience with Creative Solutions (UltraTax) software ideal. This position is perfect for those willing to work longer hours during the tax season in order to have free time during non-tax season. We offer competitive salary, a large benefi t package, and nice offi ce fa-cilities, continuing education pay, and a fun, family-friendly and supportive, team-focused work environment. This position offers future partner potential. Qualifi ed candidates send resume, salary require-ments, and references to: Offi ce Man-ager, PO Box 36, Carroll, IA 51401.

www.iacpa.org Iowa CPA | January 2014 | 5

UPS & ISCPA: Delivering value to your bottom line

One of the benefi ts of ISCPA membership is shipping discounts on UPS ground and express delivery services. The best part? There are no enrollment fees or contracts to sign, and no minimum obligations to ship. Find out how we can save you or your organization up to 30% on shipping costs by visiting the Society’s UPS webpage at www.savewithups.com/iacpa/.

GET PAID FOR SHIPPING COSTS.

With UPS CampusShip, you can allocate and bill shipping costs. That’s control to help improve your bottom line.

With a suite of administrative features, you can reduce costs, improve productivity, and provide better service to your clients. Everyone in your office can process and prepare shipping labels from their computers. And those shipping charges can immediately be associated with your clients’ accounts.

GIVE YOUR CLIENTS PEACE OF MIND.

Trust UPS for reliable delivery and easy tracking. It’s the accountability your clients need and want.

UPS is an authorized private delivery service for the Internal Revenue Service. UPS delivers to IRS offices with city, state and ZIP code addresses*.

THE BEST PART: SAVE MONEY.

Thanks to your association relationship, you can save up to 30% on our most popular express options.

With your very first express shipment, you will save over the competition’s published rates. Call it our commitment to help you grow your business.

GO CARBON NEUTRAL.

Offset the carbon impact of your shipment for as little as 5¢.

We know our customers are as concerned as we are about the impact shipping has on the environment. That’s why we offer a carbon neutral shipping option. Carbon neutral shipping is available through UPS Internet Shipping and UPS CampusShip.

4 WAYS LOGISTICS CAN HELP YOU SURVIVE TAX SEASON.

®

* UPS cannot deliver to P.O. Boxes.

6 | Iowa CPA | January 2014 www.iacpa.org

If you’re a lifetime member, retired member, or member over 60, then you’re the perfect blend for ISCPA’s Common Grounds! Join other veteran CPAs in your part of the state in 2014 for an informative and casual gathering with ISCPA CEO Cindy Adams.

What’s brewingJoin us for conversation about our profession.

Spill the beansShare your ideas, experiences and perspectives.

Get wiredConnect, keep in touch and share stories (and a few laughs!) with like-minded folks.

Watch for a Common Grounds gathering brewing in your area in 2014.

Contact the Iowa Society of CPAs at iacpa@iacpa.org or 515-223-8161/800-659-6375 if you would like to be included on the mailing list for Common Grounds.

Coff ee & conversation for seasoned members of the Iowa Society of CPAs

From AICPA’s Professional Ethics Division

Ethically speaking

On April 15, 2013, the Professional Ethics Executive Committee (PEEC) exposed for comment

a revised AICPA Code of Professional Conduct (AICPA Code).

The primary goal of the Ethics Codifi ca-tion Project is to restructure the AICPA Code so that members and other users of the AICPA Code can apply the rules and reach correct conclusions more eas-ily and intuitively. A video is now avail-able that provides an overview of how to navigate the proposed AICPA Code at: http://goo.gl/jn20F7.

At its Nov. 21 meeting, PEEC began discussion of the feedback received through the exposure process. The cod-ifi cation task force’s recommendations can be found in the November 2013 PEEC agenda materials. If all goes as planned, PEEC will vote to approve the revised AICPA Code at its January 2014 meeting.

Interested parties are encouraged to visit the AICPA Ethics Codifi cation Project page (http://goo.gl/EZUp1x) to view key materials, including the ex-posure draft and the Journal of Accoun-tancy article, “User-friendly AICPA ethics code on horizon.”

Th ank you, PAC contributors

Political action commitees (PACs) are a critical element in fi nancing election campaigns of congressional, state and local candidates. ICPA/PAC provides an opportunity for CPAs in Iowa to support candiates who understand the

needs and issues of the accounting profession. One hundred and ninety-nine Society members contributed to ICPA/PAC from Dec. 1, 2012, to Nov. 30, 2013. See the list of contributors at http://goo.gl/8xzANK.

www.iacpa.org Iowa CPA | January 2014 | 7

IPE 10311922 INGERSOLL AVENUE DES MOINES, IOWA 50309

515.279.1111 • 888.226.0400FAX 515.279.8788

WWW.IPE1031.COMINFO@IPE1031.COM

Manage Exchangeand Professional Riskwith the Midwest’s Premier Exchange

Resource

Stress ranks as top U.S. workforce risk issue While stress can motivate workers to meet challenging goals, it can also overwhelm them and interrupt business performance. Despite stress ranking as the number one workforce risk issue (above physical inactivity and obesity), only 15 percent of employers identify improving the emotional/mental health of employees as a top priority of their health and productivity programs.

Employers rank the top three causes of workplace stress:

1. Lack of work/life balance.2. Inadequate staffi ng.3. Technologies that expand employee

availability during nonworking hours.

Employees rank the top three causes of workplace stress:

1. Inadequate staffi ng, including lack of support or uneven workloads and performance in groups.

2. Low pay or low pay increases. 3. Unclear or confl icting job expecta-

tions.

These rankings indicate a disconnect be-tween employer and employee points of view. Additionally, 85 percent of employ-ers report that they promote employee assistance programs (EAP) to help em-ployees manage stress, while only fi ve percent of employees say they use this resource. To fi nd out more about under-standing employees’ stress drivers and how to establish a workplace culture that proactively manages stress, read full article here: http://goo.gl/XMuFMX.

Workers rank benefi t package importance Looking to hire – and keep – quality staff in 2014? Learn what the vast ma-jority of workers look for in their benefi ts package when assessing job choice and job change in this Employee Benefi t Research Institute 2013 Health and Voluntary Workplace Benefi ts Survey. Learn more: http://goo.gl/s7xSbD.

News you can useHiring the right employeeWhen it comes to hiring a new em-ployee, some hiring managers behave like fi rst-time car buyers. They begin the process with a list of what they want, but don’t perform the research needed to be certain that the car they want fi ts what they need. Employees should not be selected by which one you like best. What if the candidate has a hidden defect and is a lemon employee?

Read the full article for steps to help you fi nd the right candidate with the character and credentials to fi t your position and organization: http://goo.gl/Go77qW.

Summary of FASB decisionsLearn about board endorsements of de-cisions that the Private Company Council (PCC) made at its Sept. 30 – Oct. 1, 2013 meeting: http://goo.gl/zWxVWF.

IIRC releases IR FrameworkLast month, the International Integrated Reporting Council (IIRC) released its International Integrated Reporting (IR) Framework.

In April 2013, the IIRC presented its Integrated Reporting Framework Con-sultation Draft for public comment. The goal was to outline the foundational elements of a new reporting model that combines fi nancial and non-fi nancial information. The framework was de-veloped with global input – more than 350 responses came from businesses, accounting bodies, investors, and others, and the consultation draft was made public. The framework is meant for private-sector businesses but can be applied to public companies as well as not-for-profi t entities. Access the full article at http://goo.gl/6qO4L9.

Gain clues about your computer privacy levelAs you surf the web, shop online, use social media and email friends and family, you’re sharing information. And it isn’t always who you want to share it with. As website and advertisement technologies evolve, privacy issues are sure to arise. Ever notice that banner ads displayed on the web pages you vis-it or Facebook ads on your page seem coincidently targeted to your interests? It’s no coincidence. Read this Journal of Accountancy reader challenge and fi nd out how to put your computer privacy to the test: http://goo.gl/g0tgcy.

8 | Iowa CPA | January 2014 www.iacpa.org

Most of us are looking to save money any way we can. Especially on things we can’t even see.

Like insurance. But inferior insurance is just plain useless.

That’s why West Bend’s Home and Highway® policy makes sense. It protects just about

everything you own, even your family pet. If your dog or cat is the victim of a covered accident, your policy automatically provides

coverage for some of the costs, including most veterinarian expenses.

You even get a special discount for being a member of the IA CPA association.

And it’s all backed by the knowledge and experience of an independent insurance agent.

just can’t afford to lose.The things we care about the most are the things we

West Bend. Insurance you buy when you can’t afford anything less.

To find out more, contact an official supplier of the Silver Lining®.

Visit thesilverlining.com for the name of the one nearest you.

A message from your board

The ISCPA board of directors met Dec. 5, 2013. Decisions and activities are listed below.

• Approved minutes of the Sept. 20, 2013, meeting.

• Accepted fi nancial statements for the six months ended Oct. 31, 2013.

• Accepted a report from Jan Towne, chair of the Nominating Committee.

• Reviewed written reports submit-ted by committee chairs.

• Viewed and discussed the pre-sentation, “Future of Learning” by Lawson Carmichael, senior vice president, AICPA strategy, people and innovation.

• Approved society long-term invest-ment policy statement.

• Received a report from Vice Presi-dent Jim Smith.

• Received a report on the fall 2013 meeting of the AIPCA Council from Steve Marlow.

• Reviewed the current qualifi ca-

tions for the lSCPA life membership category and a roster of members granted “life member” status in ISCPA.

• Received a staff stewardship report summarizing activities of the staff since the previous meeting.

• Nominated Mark Wackerbarth, West Des Moines, to serve a three-year term as Iowa’s elected repre-sentative to the governing council of AICPA, effective October 2014. He will replace Steve Marlow, West Des Moines.

• Reviewed the 100th anniversary task force’s recommendation to es-tablish an educational foundation.

• Discussed the distribution of dis-solved chapter funds with the goal to have accounts closed by April 30, 2014.

• Approved Steve Marlow, West Des Moines, to replace Scott Nelson, Waterloo, as the ISCPA federal key person coordinator effective May 2014.

• Scheduled the next meeting for April 17, 2014.

For a list of 2013-14 ISCPA board mem-bers and the companies they represent, visit the board of directors page in the “About Us” section at www.iacpa.org.

Society grassroots program seeks volunteers

The 2014 session of the Iowa legislature is almost here and the Legislation Committee is look-

ing for volunteers for its Key Person Contact Program. During the legislative session, key persons contact legislators on professional issues impacting the accounting profession when needed.

If you are interested in serving as a key contact, complete and submit the volun-teer form at: http://goo.gl/IWf47n.

Find your state legislators at: https://www.legis.iowa.gov/legislators. Additional resources can be found on the Iowa General Assembly website: https://www.legis.iowa.gov/.

In addition to the personal involvement of members, a very important part of our grassroots efforts include our Politi-cal Action Committee (PAC). The PAC supports legislators who make an hon-est effort to understand and support legislation related to the accounting profession that is in the public’s best interest. We ask you to support our PAC by making a personal contribution. Use the PAC response form: http://goo.gl/L0rSaQ.

If you would like more information about the Key Person Contact Program, con-tact Cindy Adams at cadams@iacpa.org.

For 40 consecutive years of member-ship in ISCPA, 36 CPAs achieved life

member status in 2013. See the list at www.iacpa.org/Members/life_mbrs.

aspx.

ISCPA Annual MeetingMay 9, 2014

The Meadows, Altoona

ISCPA Golf Classic June 10, 2014

(all members welcome)Copper Creek Golf Club,

Pleasant Hill

ISCPA Annual Meeting and 100th Anniversary Celebration

May 7-8, 2015The Meadows, Altoona

2013 life members

www.iacpa.org Iowa CPA | January 2014 | 9

New Members

Joel C. AndersonMcGladrey LLP

Des Moines

P. Scott AndrewsCorporate Farmer

Mason City

Mason D. ArnoldKPMG LLP

Des Moines

Amanda BarnesMcGladrey LLPCedar Rapids

Nathan A. BarnesMcGladrey LLP

Des Moines

Steven C. BeaumontMcGladrey LLP

Des Moines

Ryan BlaserKPMG LLP

Des Moines

Molly BucklawKPMG LLPChicago, IL

Katie BureshMcGladrey LLPCedar Rapids

Kathryn A. BuzynskiMcGladrey LLP

Des Moines

Benjamin E. CurrieMcGladrey LLP

Des Moines

David DroesslerMcGladrey LLPCedar Rapids

Danielle M. EndersonKPMG LLP

Des Moines

Chelsea J. FichtnerKPMG LLP

Des Moines

Maureen E. HarrisMcGladrey LLPCedar Rapids

Joseph HartMcGladrey LLP

Des Moines

Laura K. HilbyMcGladrey LLP

Des Moines

Brandon HonnoldKPMG LLP

Des Moines

Matt HuegerichKPMG LLP

Des Moines

Lisa D. HuttMcGladrey LLP

Des Moines

Troy E. KunzMcGladrey LLP

Des Moines

Adam D. MaahsMcGladrey LLP

Des Moines

Blake MillerGardiner Thomsen PC

Urbandale

Kory R. RossKPMG LLP

Des Moines

Bethany R. SchutteMcGladrey LLP

Des Moines

Kristina M. SpiekerMcGladrey LLP

Des Moines

Melonie C. StallMcGladrey LLP

Des Moines

Brent J. TegelsHonkamp Krueger & Co PC

Hiawatha

Justin J. TheirKPMG LLP

Des Moines

Samantha C. TholeMcGladrey LLP

Des Moines

Amanda Vande KrolMcGladrey LLP

Des Moines

Kenneth A. WaechterMcGladrey LLP

Des Moines

Paul WamplerMcGladrey LLP

Des Moines

Nathan R. WilliamsMcGladrey LLPCedar Rapids

Professional Affi liates:David Gillies

Wells Fargo Bank Iowa NADes Moines

Sheila WhalenDenman & Company LLP

West Des Moines

Exam-Qualifi ed Affi liates:Nicholas J. Bass

KPMG LLPDes Moines

Daniel BrownMcGladrey LLPCedar Rapids

Erin C. DonnellyKPMG LLP

Des Moines

Benjamin LortzKPMG LLP

Des Moines

Jacob W. PetersenMcGladrey LLPCedar Rapids

Marshall PharesKPMG LLP

Des Moines

Stephanie N. RyersonKPMG LLP

Des Moines

Michael E. SchweryKPMG LLP

Des Moines

Daniel R. SmithMcGladrey LLPCedar Rapids

Jessica SnookMcGladrey LLPCedar Rapids

Mikayla B. StruebingKPMG LLP

Des Moines

Student Affi liatesBuena Vista University

Alexandrea Nyren

Central CollegeEthan Brandt

Devry University Keller School of Management

Whitney Lockman

Drake UniversityBrittany M. Fortunato

Condolences to the families of:

Irvin “Irv” J. Knutzon, West Des Moines., CPA certifi cate No. 444. Irv was amember since 1957.

Mark L. “Brandy” Brandsgard, Humboldt, CPA certifi cate No. 391. Mark was a member since 1956.

George F. McDowell, Urbandale, CPA certifi cate No. 8569 (Illinois). George was a member since 1964.

In RemembranceMatthew D. Kelderman, Ernst & Young LLP, Des Moines, has been promoted to manager.

Jonathan D. Harris, formerly with McGladrey LLP, has joined BKD LLP, West Des Moines, as managing director.

Members in the News

Presorted StandardU.S. Postage

PAIDDes Moines, IowaPermit No. 3433

LEAP to learn legislature during day at the Capitol

ISCPA young professionals 40 and younger are encouraged to join ISCPA’s Legislation Committee and

Taxation Committee members Jan. 28 for an enlightening and eye-opening visit to Iowa’s State Capitol. This oppor-tunity will educate you on how the leg-islative process works and give you the tools you need to increase your comfort level when talking with your legislators. The day will include special guests:

• Mat Young, AICPA State Regulatory and Legislative Affairs

• Lynn McRoberts, director of boards and commissions/interim policy advisor for Offi ce of Governor Branstad

• Mary Mosiman, CPA, Iowa’s state auditor

Participants will meet at the Capitol complex from 8-10:15 a.m., tour the Capitol building at 10:30 a.m., and end with an overview and opportunity to meet and talk with legislators. Due to meeting space, members should RSVP to Katie Shields at kshields@iacpa.org or 515-223-8161 /800-659-6375 by Jan. 21.

Members at 2013 ISCPA Capitol tour

Attendees prepare to meet with legislators during 2013 Capitol visit

Join us at Iowa’s State Capitol Jan. 28, 2014

Interested in sponsoring or speaking at a LEAP event in 2014? Contact Cheryl Miller at cmiller@iacpa.org.