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Annual Meeting & Town Hall!
http://www.cpa.com/sites/default/files/default_images/cpapogo_press.gif!
Thank You to Our Sponsors
us&ei!
MACPA.CNF.IO
Select your
session,
and join the
conversation.
Vote for a question
Respond to Poll
Ask a Question
Demographics – 320 people!
320 people in attendance with an average
of 20.7 years as CPAs!
Business Industry Corporate!
NonProfit!
Government!
Public Practice Audit!
Public Practice Tax!
Consulting CFO Advisory!
Public Practice Financial Planning!
Other!
How was this busy season?!
Compared to last year!
Generations in Attendance!
Traditional born btw 1925 1945!
Baby Boomer born btw 1946 1964!
Gen X born btw 1965 1979!
Gen Y Millenial born btw 1980
2000!
What are your top challenges?!
Are you Future Ready?!
Future Ready is the capacity to be aware, predictive, and
adaptive of emerging challenges, tech innovations, and trends
and changes in business, population, and social environment.!
3
Membership
Organization
1
Lookout Post
2
Laws, Regulations,
& Standards
4
L > C2
Lookout Post
Trends in the Profession
What is causing
change today?
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
Leadership
Leadership
Learning
Learning
Learning
1. Social!
2. Mobile/Nano!
3. Cloud!
4. Collaborative (MBSN)!
5. Competency-based!
Technology
Technology
Workplace
Workplace
Workplace
Workplace
Generations
Gen-X
Lookout Post
Trends by Segment:
Public Practice
Corporate - Business & Industry
Young Professionals
Students
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
What does this mean for
Small Practitioners?
Sleeter Group Survey 2014
The research: Anticipation is showing up across our Profession.
Maryland Public Company Collaboration
•  Learning & Talent Development
•  Global Structure of Finance
Function
•  Managing Risk & Innovation
•  Insight to Action
1.  Private Companies Dominate!
2.  Private Companies create wealth & jobs!
3.  Private Companies invest and drive growth!
4.  Private Companies are agile & nimble and drive innovation !
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
What does this mean for
Young Professionals?
11 Things Young Professionals
Want You to Know
1. More collaboration.
2. More transparency. 
3. Encourage initiative.
4. Focus on strengths.
5. Expect the unexpected.
6. Take time to save time.
7. Look beyond the billable hour.
8. Engage your team in your vision.
9. Be realistic.
10. Train your staff and expect accountability.
11. Take a financial risk on leadership.
What does this mean for
Students?
Top 5 Things They Want:!
1. Work-Life Balance!
2. Career Growth & Stability!
3. Competitive Pay!
4. Flexibility!
5. Learning & Development!
Top!
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
want to throw everything up and see where it lands. They want to make it someone else’s problem. But I hav
Gradual then Sudden!
Exponential growth fueled by Technology (Moore’s Law)!
What Got You Here,
Won’t Get You There.
So What?!
1
Lookout Post
3
Membership
Organization
4
L > C2
2
Laws, Regulations,
& Standards
Laws, Regulations,
& Standards
News you’ve got to
stay on top of
Federal Laws & Regulations
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
Supreme Court - SCOTUS
ACA and Tax Credits!
Perez vs Mortgage Bankers!
FTC vs NC State Board of Dental Examiners!
Wynne Case - MD out-of-state tax credits!
SCOTUS Allows federal challenge of CO “Amazon Tax”!
DOL Pension Audits
Data Act
Board of Public Accountancy (Licensing Is
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
Current issues with your license
•  Employee Benefit Plans Peer Review
•  Responding to the Board
•  CPE Tracking and Reporting
Financial Accounting
Standards
Accounting Standards
Public	
  &	
  
Private	
  
Companies	
  
Private	
  
Companies-­‐	
  
Small	
  
Business	
  
Public	
  &	
  
Private	
  
Companies	
  
Private	
  
Companies	
  
Private	
  
Companies-­‐	
  
Small	
  
Business	
  
State	
  &	
  
Local	
  Gov’t	
  
Federal	
  
Gov’t	
  
Financial	
  
Repor-ng	
  
IFRS	
  
(IASB)	
  
IFRS-­‐SME	
  
(IASB)	
  
GAAP	
  
(FASB)	
  
GAAP-­‐PCC	
  
(FASB)	
  
FRF-­‐SME	
  
(AICPA)	
  
GASB	
   FASAB	
  
Audi-ng	
   IAASB	
   IAASB	
   PCAOB	
  
ASB	
  (AICPA)	
  
ASB	
  (AICPA)	
   ASB	
  (AICPA)	
   GAGAS	
  
Yellow	
  
Book	
  
GAO	
  
GAGAS	
  
Yellow	
  
Book	
  
GAO	
  
Ethics	
   IFAC	
   IFAC	
   PEEC	
  
(AICPA)	
  
PEEC	
  
(AICPA)	
  
PEEC	
  
(AICPA)	
  
PEEC	
  
(AICPA)	
  
PEEC	
  
(AICPA)	
  
•  Rev Rec
Financial Accounting Standards
•  Cash Flow
•  GASB 67, 68
•  Fair Value
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
MACPA Practice
Monitoring Task Force!
Responds to AICPA!
Position Paper!
New Code of Ethics
•  Intuitively arranged
•  User-friendly online code:
aicpa.org/newcode
•  Enforceable rules and principles not
changed
•  Minimum substantive changes to
interpretations
•  Non-authoritative guidance referenced
•  Effective December 15, 2014
•  Additional year for Conceptual
Frameworks
1
Lookout Post
2
Laws, Regulations,
& Standards
4
L > C2
3
Membership
Organization
Membership
Organization
Connecting CPAs to our
profession, each other, and
the world at large.
Student Group Town Hall
NYPN
Women to Watch
Committee and Chapter Activity
MACPA Groups
http://cpa.tc/21g!
https://twitter.com/macpaCPE!
twitter.com/macpaCPE
Sales Tax Resources for MACPA
The MACPA Accountants
Resources Center gives
you the tools you need to
lead your clients through
the complexities and
dynamic challenges of
sales and use tax
compliance.
MACPA Legislative and
Regulatory Advocacy
What is the #1 Thing
MACPA does!
for CPAs and CPA
Firms that nobody else
does?!
Legislative
Advocacy
“From then on, they are
no longer isolated men,
but a power one sees
from afar, whose actions
serve as an example; a
power that speaks, and to
which one listens.”
– Alexis de Tocqueville, on the
power of Associations in Democracy
in America
3 Levels
2 Objectives
1.  Offense: Pass Proactive Bills
2.  Defense: Stop Bad Bills
1.  Federal
2.  State
3.  State Board of Accountancy
Federal Laws & Regulations
State Laws
Passage of MD Mandatory Peer Review Legislation
Board of Public Accountancy (Licensing Is
Our challenge
40% turnover in legislature
Governor
Attorney General
Secretary of DLLR
Key Committees
3 House
•  Economic Matters
•  Ways & Means
•  Judiciary
3 Senate
•  Education, Health &
Environment
•  Budget & Tax
•  Judicial Proceedings
CPA Day in Annapolis - 1/29/15
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
Our 2015 MD agenda
1. Appeal Bond Reform
2. Expanded definition of attest
3. Build new relationships with legislators
1. Stop Sales Taxes on Services
2. Stop Comparative Fault by Trial Lawyers
3. Monitor 2,500 active bills in MD legislature
Numbers Count!
Defense
Offense
How we did it
1.  Build and maintain Key Relationships with
legislators and regulators (PAC, meetings and
events)
2.  Grassroots capabilities through membership -
we can target specific legislators by committee
and district
3.  Financial support of key legislators via our PAC
4.  High profile events that increase visibility of
CPA Profession (CPA Day for legislators and
Swearing-in for DLLR/State Board)
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
Your career, forward, faster.
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
CGMA Competency Framework
Our Magnetic Firm / Company Framework!
MACPA Upcoming Events
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
Innovation Summit 2015
June 23, 2015
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
Leadership Academy
August 26-28, 2015
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
Summary of MACPA Today
Lighting the Way for the Shift
Change
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
http://cpaguide.macpa.org!
Senator
Feldman said
Maryland is the
best state in the
nation to have
your CPA
license.
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
The Next Chair of the AICPA
Kimberly Ellison-Taylor
Learning
1. Social!
2. Mobile/Nano!
3. Cloud!
4. Collaborative (MBSN)!
5. Competency-based!
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
Tom’s Favorite Tools
“Use the tools, don’t let the
tools use you.”
– Francine McKenna
@retheauditors
•  Twitter
•  Linked-In
•  Blog
•  Slideshare.net
•  Evernote
•  Tweetdeck.com
•  Hootsuite.com
•  Zite.com
•  Kindle
Our Digital Transformation Strategy
1.  Digitization & workflow –shifting
resources and systems to growth
areas
2.  Virtualization – Moving IT
infrastructure to cloud
3.  Transformation to cloud – Increase
use of existing systems of
engagement
4.  Transformation to cloud – New
cloud based systems –
accounting
5.  Transformation to cloud – Move
AMS and MACPA website
We identified three major goals for making this shift:!
1.  Help employees identify and address the challenges and opportunities that have the greatest imp
2.  Help employees strengthen high-impact connections by enabling them to collaborate easily with o
3.  Amplify the impact of those efforts by building an infrastructure that allows small improvements to
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
Membership
Organization
1
Lookout Point
2
Laws, Regulations,
& Standards
3
Membership
Organization
4
L > C2
L>C2
“In a period of rapid change and increasing
complexity, the winners are going to be the people
who can LEARN faster than the rate of CHANGE and
faster than their COMPETITION.”
- Tom Hood, CPA.CITP.CGMA
92% of CPAs
are!
NOT
Future Ready!!
Future Ready is the
capacity to be aware,
predictive, and adaptive
of emerging challenges,
tech innovations, and
trends and changes in
business, population,
and social environment.!
Source: CPA.COM 2014 CPA of the Future
Study!
How Extraordinary Leaders Double Profits
Competencies – Research & Examples
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
Strategic Thinking!
External Awareness!
Vision!
Continuous Learning!
Innovation!
Creativity!
Problem Solving!
Prioritization!
Business Acumen!
Decisiveness!
Influencing/Persuading!
Emotional Intelligence!
Consensus Building!
Collaboration!
Inspiration!
Risk Management!
Anticipatory Organization:!
Finance / Accounting Edition!
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
L>C2
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
Why CPAs?
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15
Thank You for Coming
MACPA Annual Meeting & Town Hall - June, 2015 #PIU15

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