az cpa jan 2011

www.ascpa.com

AZ JANUARY 2011

CPA

Arizona’s Medical Marijuana LawA Legal Quagmire for Employers?

The Arizona Society ofCertified Public Accountants

Avoiding Estate Tax Return Claims • Are You a Servant Leader? • iPads for Business

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JANUARY 2011

Features

Tips for Avoiding Estate Tax Return Claims 9Ways to keep on top of challenging deadlines and to avoid filing penalties.

by Anthony Cooper, J.D.

Arizona’s New Medical MarijuanaLaw Leaves Employers Dazed and Confused 13With Arizona’s recent adoption of a medical marijuana law, employers are left with many unanswered questions that may create legal problems in the workplace.

by Chris Mason, J.D.

Arizona Society of CertifiedPublic Accountants4801 E. Washington St., Suite 225-BPhoenix, Arizona 85034-2021www.ascpa.com

AZVolume 27 Number 1

CPA

Columns & Departments 6 Chair’s Message by Julie Klewer, CPA

7 Focus on Members

22 Classifieds

Business Use for iPads 15Find out if this new technology trend is really advantageous for business use.

by Trey James

CPAs as Servant Leaders 17Servant Leadership is a powerful and proven method used to achieve personal and organizational success.

by Brad Preber, CPA


The Arizona Society ofCertified Public Accountants

President & CEO Cindie Hubiak

Editor Patricia Gannon

Copy & Advertising DeadlineThe first of the month one month prior to publication date.

Board of DirectorsChair Julie Klewer Chair-Elect and Secretary/Treasurer Mark AndersonDirectors Karen Abraham Anita Baker Megan Faust Rob Gardiner Julie Norton Greg Padilla David Richardson Armando Roman Melissa Spangler Brian Swartz David Walser Neal Young

Immediate Past Chair Jim BuhrAICPA Council Members George Cohen Layne Simmons

Chapter PresidentsSouthern Chapter Flo ZenbluNorthern Chapter Kevin WestSouthwest Chapter Jayne WrightNorth-Central Chapter Monique Stecklein

AZ CPA is published by the Arizona Society of Certified Public Accountants (ASCPA) to provide information, news and trends in the profession of accounting. It is distributed 10 times a year as a regular service to members of the Society. The ASCPA, its members, board of directors and administrative staff assume no responsibility for advertisements herein. The ASCPA and the above people also assume no liability for business decisions made by readers in reference to statements and/or claims in advertisements within this publication. Opinions expressed by correspondents and contributors are not necessarily those of the ASCPA.

Arizona Society of CPAs4801 E. Washington St., Suite 225-BPhoenix, AZ 85034-2021

Telephone (602) 252-4144 AZ Toll-Free (888) 237-0700Fax (602) 252-1511

www.ascpa.com

AZCPA

Accounting and Reporting Standards Conference

Jan. 20, 2011

Start the year out with guidance and updates that will help

you and your organization stay on top of the changes in the

profession. Topics focus on the economy, accounting and

current developments, IFRS, fraud, internal controls and the

status of the profession. Also receive a timely update on

what your State Board of Accountancy is doing.

www.ascpa.com

Economic Outlook 2011

Register at www.ascpa.com

Jan. 12 —TucsonSponsored by Wells Fargo

Jan. 13— PhoenixSponsored by

Alliance Bank of Arizona


Chair’s Message by Julie Klewer, CPA

Happy New Year! The New Year is a time of reflection on the past and

anticipation of the future. My husband and I don’t have many traditions,

but sharing our New Year’s resolutions and our hopes and expectations for

the coming year is one that we’ve followed faithfully since we married in

1988. During our discussion on New Year’s Day 2010, we focused primarily

on some significant family events on the horizon: our oldest son’s gradu-

ation from high school, his departure for college, and our younger son’s

foray into early adulthood by obtaining his driver’s permit. I also spent

time contemplating the coming year for me professionally, including the

continuing economic crisis and its impact on our clients and our practice;

the strategic direction and growth of the firm; and my role as chair of the

ASCPA board of directors.The year started off as expected, and

while I knew that our family would be facing many changes, we were antici-pating and planning for them. What I didn’t plan for was the phone call I received in April from my sister, Jill. She had been diagnosed with meta-static melanoma and would spend the summer of 2010 fighting for her life. Statistics suggest that everyone reading this article has been touched by cancer in some way. You’ve either battled the disease, or someone close to you has been afflicted. Whether it was you or someone you love, I’m guessing your world came to a screeching halt upon hearing the word “cancer.” Mine did.

I was at the office when Jill called me. She was sitting in the parking lot of a Paper Warehouse in Denver. She had stopped to pick up some decorations for her daughter’s school party when her doctor called her with the news. She’d been expecting a call. But the call we expected her to receive, and the call her doctor anticipated making, was that the lymph nodes sampled were clear and no further treatment would be necessary.

However, as she pushed her cart down the aisle of Paper Warehouse, her doctor delivered the news that the melanoma removed from her back had spread to her lymph system and she would need to undergo a series of radical biomedical chemotherapy treatments and surgery in order to give her a chance for a cure.

I was calm, rational and analytical (those CPA genes) while talking through the diagnosis, prognosis and treatment plan with her that day. I remained focused while we talked through how she would tell our parents, and how she would explain to her two children, ages 13 and 10, that she was sick and was going to get much sicker so she could get better. I wanted to stay on the phone with Jill forever, because I knew that once we hung up, I would fall apart as I absorbed the reality of what she was facing. During four separate weeks over the summer of 2010, Jill checked into the hospital, where a team of doctors and nurses wearing rubber gowns and rubber gloves injected chemicals ca-pable of burning human skin into her veins with the goal of killing any cancer

cells floating through her body. During two of those weeks, my family, friends, co-workers and fellow ASCPA board members covered my responsibilities here while I moved into her home in Denver and cared for her children so she could fight this battle. On the nights before she checked in for treatment, I would lie in bed with my sister and listen to her talk about the unexpected turn that her life had taken.

Expectations are a funny thing. We all have them, and although they fre-quently go unmet, we continue to form them. My sister’s unmet expectations had life-changing consequences that started me thinking about how I could better live my life in the present and avoid the expectation trap. I continue to learn, and disappointment still comes when things don’t turn out as expected. But now that disappointment is tempered, and I remind myself that living in the present matters most. Jill survived her treatment and recently received an “all clear” during the first of several follow-up appointments … just as expected. Until next month ... AZ CPA

Our Expectations


Focus on Members

25th Annual Governmental Accounting ConferenceFeb. 4, 2011

AICPA President & CEO Barry Melancon will open the conference as

the keynote speaker giving an update on how IFRS will impact the

government sector. David Cotton will discuss fraud and David Bean

will return with his GASB update and FASB and AICPA pronounce-

ments. City of Mesa Mayor Scott Smith will give an Arizona update

during lunch. Six additional topics will be offered in concurrent

sessions during the afternoon. Register at www.ascpa.com.

Dennis Hare, CPA, was promoted to tax manager at Lohman Co., Mesa.

Rob Leslie, CPA, is on the board of directors of Take Charge of America.

Anne V. Roediger, CPA and Anne C. Hoff, CPA announce the formation of Roediger Hoff PLC Certified Public Ac-countants in Tucson.

Heinfeld, Meech & Co., P.C., promoted Melissa D. Spangler, CPA, CGFM, to partner. She also currently serves on the board of directors for the ASCPA.

Rick Goldenson, CPA, managing partner of Clifton Gunderson’s Southwest practice, has been elected to the firm’s partnership board. The board consists of partners representing the firm’s 47 offices across the country. This is Goldenson’s third election to the board.

Newsworthy Members ...Brian Swartz, CPA, CFO of Apollo Group, was featured

in an article in the Phoenix Business Journal on the most outstanding company projects for the University of Phoenix’s participation in the 2010 P.F. Chang’s Rock ‘N’ Roll Marathon. He was the executive race team captain for the company’s 805 runners.

Jeffrey Dollarhide, president of Dollarhide Financial Group LLC, was featured in the Phoenix Business Journal as a finalist for Volunteer Executive of the Year. Dollarhide runs several donation drives a year for the charity Home-ward Bound.

Kevin R. Yeanoplos, CPA, was inducted into the American Institute of Certified Public Accountants’ Business Valuation Hall of Fame at their 2010 National Business Valuation Conference held in Washington, D.C. He is one of only 23 in the nation honored since the award was established in 1999.

Yeanoplos is director of Valuation Services at Brueggeman and Johnson Yeanoplos, P.C. The Hall of Fame award recognizes individuals whose lifetime achievements and contributions have significantly advanced the valuation discipline and that have enhanced the valuation profession for CPAs.

“Kevin Yeanoplos is an extremely knowledgeable valuation expert and a consummate professional. His induction into the AICPA BV Hall of Fame is well deserved and the selection committee is to be complimented for their excellent judgment,” said A. Marvin Strait, CPA, past chair of the AICPA board of directors.

Yeanoplos is accredited in Business Valuation and Certified in Financial Forensics. He frequently testi-fies as an expert witness in state and federal courts and lectures on valuation, litigation and financial analysis issues for other valuation professionals, judges and attorneys in Canada and throughout the United States.

Yeanoplos serves on the faculty of the AICPA’s National Business Valuation School and the editorial advisory boards of the Journal of Accountancy and Business Valuation Update. He is a frequent contribu-tor to the Business Valuation Update and was recently featured in their newsletter on the topic of valuing auto dealerships in difficult times.

Kevin Yeanoplos Inducted Into BV Hall of Fame


Behind the Scenes with the Phoenix CoyotesThe ASCPA hosted a really cool event as members went Behind

The Scenes with the Phoenix Coyotes on Dec. 9 at Jobing.com

arena. Participants heard from Mike Nealy, current COO of the

pack, who shared breaking news about the future of the Coyotes

ownership, the way the Hockey business works and much more.

Four lucky ASCPA event participants were selected via random

drawing at the conclusion of the CPE portion of the event for the

opportunity to sit in the Coyotes Penalty Box during the pregame

player warm-up. The foursome glided across the ice donning

special ice shoes and a full hockey helmet just before Coyotes

players took the ice to warm up. The ASCPA members were alone

in the penalty box and were able to be right in the midst of all

(L to R) Kenny Ziegler, Allison Stoller, Katherine Belfiore and Thomas Hocking were the lucky winners of the chance to sit in the penalty box.

the action for nearly 30 minutes ... just another day

Behind The Scenes with the ASCPA. Watch for infor-

mation about our next Behind the Scenes event with the

Arizona Diamondbacks, as well as information about

other 2012 Behind the Scenes events.

Helen and John Thiel

(L to R) Katherine Belfiore, Allison Stoller and Kenny Ziegler.

ASCPA staff members, Traci Baker, Cynthia Figueroa and Adela Jimenez with Mike Ostrowski from the Phoenix Coyotes.

Thanks to ASCPA member Ken Askelson for taking the photos.

Mike Nealy, current COO of the Coyotes ad-dresses ASCPA members.


Tips for Avoiding Estate Tax Return Claims

by Anthony Cooper, J.D.

The estate tax return’s irregular filing due date, nine months after the decedent’s

date of death, is the primary reason for missed estate tax return filings. Because

of the steeply progressive tax rates for estate tax and rapidly accruing penalties

(up to five percent per month), the late filing penalties often exceed $300,000.

To avoid such penalties, consider the following:

• Implement a due date tracking system. The system can be as simple as

a calendar devoted solely to estate tax return due dates.

• Have at least one person be primarily responsible for tracking estate

tax return filing deadlines.

• Continually review the due date tracking system to ensure that your

firm meets any impending due dates.

Understand how the late filing and late payment penalties rules apply. The late payments penalties are assessed under 6651(a)(1) and run five percent

per month or any portion thereof. Thus, if a return is due Sept. 10, 2008, and it is filed Oct. 12, 2008, it is two months late—one month from Sept. 10, 2008 to Oct. 10, 2008, and a second month from Oct. 10, 2008 to Oct. 12, 2008.


On what amount is the penalty calculated? Consider this example: 1) If the taxpayer owes $150,000 with a Form 706 estate tax return; 2) no extension is obtained; and 3) no part of the tax is paid on or before the original due date of Sept. 10, 2008; the late filing penalty runs on the $150,000 due. If a later audit increases the tax, it is deemed to have been due on the original due date.

What if the tax is paid within a few months? If the facts are the same as in the preceding example, but: 1) the return is originally due Sept. 10, 2008; and 2) the taxpayer pays $150,000 on Oct. 10, 2008 (the return still hasn’t been filed); the late filing penalty still runs on the $150,000 owed, because it wasn’t paid “on or before the date prescribed for payment.”

What if an extension is ob-tained, but no return is filed by the extended due date? Assume the taxpayer obtains an extension from Sept. 10, 2008, to Mar. 15, 2009 (the maximum extension allowed), pays the entire tax in October before the extended due date of Mar. 10, 2009, but files the return after the extended due date of Mar. 15, 2009. The extension is treated as if it had never occurred, and so the original due date of Sept. 10, 2008, is the date from which penalties are calculated.

How do you stop late filing pen-alties? Payment after the due date will not stop the penalty. If there is still time (i.e., less than five months have gone by) the only way to stop the penalty is by filing the return. Even an estimated return will work if: it is the proper form and purports to be a return, it is signed by the taxpayer under penalty of perjury, an honest and reasonable attempt was made to satisfy the tax law, and the return contains sufficient data to calculate the tax liability.

When does the penalty run (Mail Box Rule)? The penalty runs from the date the return is due, to the date the IRS receives it. The “mail box rule,” which states the return is

deemed filed when deposited in the U.S. mail per Internal Revenue Code 7502, Regulation 301.7502-1(c), does not apply to delinquent returns per Revenue Ruling 73-133.

Payment Penalties CPAs also periodically incur late pay-

ment penalties, because they do not realize that: •aseparatesectionoffederalform

4768 must be completed in order to request an estate tax payment exten-sion;

• the payment extension is notautomatic and requires evidence demonstrating “reasonable cause;” and,

•thepaymentextensionshouldbedone well in advance of the estate tax due date, because the IRS can exercise its discretion with respect to granting the payment extension based on the “reasonable cause” requirement and may deny the estate tax payment extension request. If you do discover that there is a pay-

ment due that is late, make sure that the estate pays as much of the tax as it can, as soon as it can, as that will reduce the amount of the late payment penalty and interest. This is important because the IRS does not accept estate tax payment extension requests received after the estate tax return filing due date.

Dilatory Executors, Trustees and Attorneys A common cause of late filed estate

tax returns or late paid estate tax and the resulting penalties is the failure of

the estate to provide adequate and timely information about the estate assets in order to prepare a return or to marshal assets to pay the tax. The CPA who has been retained to prepare the return is left holding the bag when large penalties are assessed, due to the negligence of the estate’s executor, trustee or attorneys.

If you know that the return is not going to be filed on time, it is critical to: 1) estimate the amount of estate tax that will be owed, based on the best information you have; 2) make sure that this tax is paid to the IRS before the due date of the return (nine months after the date of death) along with the extension of time to file; and 3) document your file with cor-respondence to the client, outlining the nature of the estimate and why it was necessary.

If cooperation from the estate or its agents is lacking, consider disengag-ing well in advance of the return filing due date, payment due dates, or ex-tended due dates. If disengagement is not possible, consider filing the estate tax return timely, based on estimates where the information needed to cre-ate a complete return is missing or not available. This will stop the late filing penalties, which are the largest of the §6651 penalties.

Anthony Cooper is a tax specialist with CAMICO (www.camico.com) and is responsible for providing policyholders with information regarding corporate income, gift and estate tax issues.

If you do discover that there

is a payment due that is late,

make sure that the estate pays

as much of the tax as it can,

as soon as it can, as that will

reduce the amount of the late

payment penalty and interest.

AZ CPA


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Arizona’s New Medical Marijuana Law

Leaves Employers Dazed and Confused

by Chris Mason

With Arizona’s recent adoption of a medical marijuana law, Arizona employers are

left to ponder and reconsider their zero-tolerance drug policies. What are employers

to do with employees who are legally entitled under state law to use marijuana for

medical purposes? And what about employees who use without legal authorization?

Furthermore, how should a supervisor respond if an employee has work performance

problems that may be tied to lawful marijuana use? Finally, what should you do if an

employee with authorization under state law to use medical marijuana tests positive

after a workplace injury? These and other unanswered questions create a legal quagmire

for employers.


AZ CPA

As many employers will quickly dis-cover, the new medical marijuana law does more than just legalize medi-cal marijuana use—it also creates a new protected class of workers. This protected class will be comprised of those who are legally authorized to use medical marijuana under state law. Specifically, the law prohibits employers from discriminating against such indi-viduals, or from making employment decisions based on lawful marijuana use under state law. The language provides that employers: may not discriminate against a person in hiring, termination or imposing any term or condition of employment or otherwise penalize a person based on either:

1. The person’s status as a [registered medical marijuana] cardholder.2. A registered qualifying patient’s positive drug test for marijuana com-ponents or metabolites, unless the pa-tient used, possessed or was impaired by marijuana on the premises of the place of employment or during the hours of employment.While employers may expect appro-

priate workplace job performance and compliance with employment policies generally, the medical marijuana law throws a monkey wrench into the works. Standard zero-tolerance drug policies could create legal problems under the new law. Moreover, employ-ers who take action against employees who are protected under the medical marijuana law may face costly legal claims. No employer wants to face the prospect of a lawsuit for terminating an employee for marijuana use.

Arizona’s medical marijuana law will certainly present unique challenges for employers attempting to maintain a drug-free workplace. Dusting off existing workplace drug and alcohol policies and revising them may be the first order of business. Employers should also revisit their drug-testing procedures and arrangements with testing laboratories. While employers may still discipline most employees who test positive for marijuana and its metabolites, this generally is not the case for employees who are autho-

rized to use medical marijuana under state law.

Of course, employers still may prohibit all employees from using or possessing marijuana on company prop-erty or during work time. Employees do not have the right to sell or distribute marijuana while at work and could create legal risks for employers if they do. And employers may take action against employees who are impaired while working. The difficulty, though, is knowing when an employee is truly “impaired.” Because marijuana may re-main in an individual’s system for weeks after it is used, a positive drug test will not itself indicate whether an employee is impaired. Unlike with alcohol, there is no accepted standard for marijuana impairment. A positive drug test does not mean that an employee is impaired. Until there is a legal challenge and formal guidance from the courts on what this means, employers will still face some uncertainty in moving for-ward. Other states with similar medical marijuana laws are still struggling with these issues.

There is also another exception to the anti-discrimination rule. Companies with federal contracts or who have to abide by federal drug policies have an “out.” Marijuana still is unlawful under federal law, although current United States Attorney General Eric Holder has issued guidelines indicating that the federal government will not make it “a priority to use federal resources to prosecute patients with serious illnesses or their caregivers who are complying with state laws on medical marijuana.”

Arizona’s medical marijuana law recognizes that companies may pro-hibit all unlawful drug use, including for medical marijuana, if their federal contracts require such policies. As provided in the state law, employers may still take action against medical marijuana users if the failure to do so “would cause an employer to lose a monetary or licensing related benefit under Federal Law or Regulation.” Employers must ensure that their policies and practices comply with

federal requirements. Some employers may even need to adopt two distinct policies—one for employees who are governed by federal workplace drug and alcohol regulations and a separate policy for employees who are not.

The new law, which passed by a margin of just more than 4,000 votes, went into effect on Nov. 29, 2010. Arizona now joins 14 other states with similar laws. The Arizona Department of Health Services will have 120 days to finalize implementing rules and pro-cedure. By early April 2011, dispensary and patient applications for medical marijuana use should be under review and medical marijuana authorizations soon to follow. The State anticipates that it will have a fully functioning operation by the end of summer. With this coming eventuality, employers should consider the following action plan:

1. Carefully audit and, if appropriate, revise the drug and alcohol policies to comply with this new state law.2. Evaluate overlapping workplace federal drug and alcohol statutory and regulatory requirements and determine whether they apply to your operations. Employers subject to such requirements may need to adopt distinct policies for different employee groups depending on circumstances.3. Reinforce your company’s commit-ment to its drug and alcohol policies by notifying employees of continuing requirements.4. Coordinate testing policies and practices with your company’s medi-cal review officer and testing labs to ensure full compliance with Arizona’s medical marijuana law.5. Conduct training with supervi-sors to ensure that they understand and abide by any new policies and do not engage in any discrimination prohibited by the new law.

Chris Mason is a partner in the Phoenix office of Fisher & Phillips LLP, a national labor and employment law firm. For more information, please call (602) 281-3400 or visit www.laborlaw-yers.com.


Business Use for iPads

by Trey James

The iPad is a great platform for work (and play). Everywhere I go, people

ask how effective my Apple iPad is for use in business. Given that I’m usually

attending an accounting conference of some kind, the question is generally

seen through the lens of an accountant, so here are a few experiential insights

for your consideration.

Email and Calendar Ease of replying to email on the iPad is much better than from my iPhone, but not

nearly as fast as with my laptop. The calendar is good and provides most of the func-tions I need to keep my world on schedule.

The iPad uses ActiveSync to synchronize mail, calendar, and contacts with Microsoft Exchange. To use this feature, all that’s required is the mail server address, the network user name, and network password. Once this is configured on the iPad, it will sync all of your Exchange data (except for tasks) directly over the Internet.

Note TakingI take notes using Apple Pages ($10 app), which is the Microsoft Word equivalent

for the iPad. There’s also a notepad app, but it doesn’t export as cleanly to Word, nor does it have the textual formatting flexibility I want and need for organizing thoughts or discussion notes.

Yes, typing onscreen works and is actually good. The touchscreen keyboard is similar in size to my laptop so the transition between is easy once you’ve acclimated to the key differences. There’s no mouse, so it requires a short mental cartwheel each


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Policy to do two things: 1) require a PIN or password, and 2) Auto-lock after 60-seconds (or longer, your preference) so that if it’s left unattended it’ll eventu-ally lock itself automatically.

In fact, these policies should be set up for all smart phones, laptops, desktops, etc.—or any device that has access to synchronize data with your corporate messaging and data storage systems. Until your IT folks get forced policies in place, you can set both of these options up manually by updating the Settings app within the iPad or iPhone. Go to the Settings app, select General, and turn on Passcode Lock. Then enable Auto-lock and set it to your desired time-out preference.

What about Printing?Yes, with the latest iOS 4.2, AirPrint

allows the iPad (and iPhone/iPod Touch) to print either to an ePrint en-abled HP printer, or through a Mac on the same WiFi network. Works pretty slick actually. Unfortunately, the ac-counting profession has been slow to adopt the Mac platform—sadly this fea-ture will have limited use for most firms.

The iPad SoloI normally play the laptop/iPad duet

when traveling. Nice to have the iPad while waiting at the airport or even on the plane, but it’s better to have the laptop once I arrive. So, when do I leave home without a laptop and use only my iPad? I recently bought the VGA adapter cable for the iPad, so now I can even do presentations without a laptop. This cable connects the iPad directly to any VGA projector. I believe this little addi-tion will finally free me to travel without the laptop, especially for short trips.

One question that is never asked but worth your careful consideration is, “What percent of the time do the kids get the iPad?” For a while, I thought I might never see mine again.

Trey James is the CEO of Xcentric, which specializes in Cloud Computing and IT consulting for CPA firms. He can be reached at (678) 297.0066, ext. 517 or at [email protected].

time I go for the arrow keys to move the cursor. (There are no arrow keys; just touch the screen.)

Access to the CloudIt’s completely possible to connect

to Cloud-based applications using the Citrix Receiver (free app) or by purchas-ing one of the several Terminal Services based apps for remote desktop. Because the 9.7-inch screen has a maximum resolution of 1024-by-768, viewing normal Windows desktop apps, like Outlook, UltraTax or ProSystem fx Tax will be a bit tedious. To use them effec-tively, I find myself constantly resizing the screen, which then requires that I pan all over kingdom-come. Tedious for input unless I’m desperate, but great for review or simple lookups.

The Apple iPad is a game changer, but the game must be changed to play.

How will (can) the iPad change the profession? I believe that the device could be used well by tax preparers during client meetings. Reviewing a tax return and related attachments on the iPad would work great. Think of audi-tors performing physical inventories onscreen. Partners reviewing billing, WIP, and signing off on expense re-ports. Imagine the billing and workflow dashboards that could be developed. Of course, all of these ideas require that the software vendors create iPad-specific apps that take full advantage of the iPad/iOS features that make the device so appealing.

Thomson Reuters and CCH both have apps released and/or under de-velopment for the iPhone, though I’ve not seen any mention of apps developed specifically for the iPad. I believe that it’ll be just a matter of time before they release fully functional iPad apps to market.

What about Security?If you’re syncing with Exchange, or

if you store any client data on the iPad, you’ll want to make sure that it’s well protected in the event that it’s ever lost or stolen.

To enable security, have your IT staff set the Default Exchange ActiveSync

AZ CPA


CPAs as Servant Leadersby Brad Preber, CPA

Servant Leadership is a powerful and proven method used to achieve personal

and organizational success. It centers on principles that encourage the identifi-

cation and satisfaction of others’ needs through personal empowerment. It

is also an effective and rewarding way for CPAs to serve clients and develop

personnel.

Servant LeadershipServant Leadership theory is credited primarily to Robert Greenleaf through

his 1970 essay, “The Servant as Leader.”1. However, Servant Leadership concepts have been used by other notable business leadership authors including John C. Maxwell, M. Scott Peck, Ken Blanchard and Stephen Covey.2. Servant leadership qualities are also evident in the actions and words of some of our most famous leaders—Mahatma Gandhi, Martin Luther King, Jr., and President Calvin Coolidge, to name a few.

The concept of Servant Leadership is simple—if you care enough to first serve others, you will be enriched with personal and organizational success.

Ten PrinciplesUnderlying Greenleaf’s concept of Servant Leadership are 10 characteristics.1. Listen. Learn to naturally respond to problems by listening first. This aligns

with the 13th century prayer of St. Francis of Assisi that states “Lord, grant that I may not so much seek … to be understood, as to understand” and bears a striking resemblance to the Covey habit to “seek to understand, then to be understood.”

2. Be Empathetic. Master the ability to see the world through another’s eyes. This requires the leader to have a genuine interest in his/her client and co-worker demonstrated by acceptance of each person, including their special needs and unique personality. However, the ability to empathize does not mean the leader tolerates unacceptable behavior or performance.

3. Have Foresight. Acknowledge that every important business decision is made with incomplete information. Foresight fills the gap from what is known to the unknown by using intuitive business judgment. Intuition is developed by leveraging past lessons and accepting current realities to help the leader anticipate the consequences of each decision.

4. Be Aware. Every good leader must have a general awareness of the busi-ness, clients and co-workers. Servant leaders, however, are inclined to seek out specific information believed to be potentially helpful to clients and co-workers. They are acutely self-aware and work to stay apprised about general business conditions as well as specific client and coworker matters.

5. Be Persuasive. Servant leaders have highly developed persuasive skills. They persistently provide convincing and compelling arguments to achieve de-sired results. But, they are not coercive and avoid using position and power for decision making.

6. Be Conceptual. There is tremen-dous value for your clients and co-workers to have complex problems simplified and communicated using a conceptual framework. This is particu-larly important when leaders are trying to inspire clients and co-workers to achieve a vision of a desired future state.

7. Be a Healer. Recognize that a leader has a unique responsibility to heal. In this sense, it means to make yourself and your relationships whole or com-plete. As a role model, your desire is to see this caring attitude reflected by a shared search for organizational wellness.

8. Be a Steward. This requires a mind-set to leave each client and co-worker relationship, and the overall organiza-tion, in a better state than before you were involved. It requires a commit-ment to serve the needs of others and an acknowledgment of the trusted position you have accepted as a leader.

9. Be Committed to People. Suc-cessful leaders have a passion for the personal growth and development of their clients and co-workers. They recognize that clients have significant importance beyond the fees generated and that coworkers have intrinsic value beyond their workplace contributions.

10. Build Community. Build an organization of people that nurture a sense of community amongst clients and coworkers. Create an environment of belonging and inclusion. Generate a genuine sense of pride that is reflected in your clients and coworkers.


Personal Readiness for Servant Leadership

Are you a Servant Leader? Do you display the characteristics required for Servant Leadership? Well. Let’s find out. Answer the following questions TRUE or FALSE to assess whether you are choosing to be a Servant Leader to your clients and coworkers.

1. I know my important client’s family and personal interests.

2. I usually find ways to get co-work-ers involved in workplace activities.

3. I work on improving co-worker relationships every day.

4. My business intuition helps me successfully deal with workplace problems.

5. My natural response to a workplace problem is to listen.

6. I am able to summarize messy cli-ent issues in simple conceptual terms.

7. My client service is usually based on improving my client’s business.

8. I am sought out regularly as a coach or mentor for coworkers.

9. I regularly send business news clippings to my clients.

10. I never use my official title to execute business decisions.

If you answered all of these questions as TRUE, you are demonstrating Ser-vant Leadership. Anything less means there is room for improvement.

Servant Leaders create value for their clients and co-workers by electing to serve them. They share 10 common characteristics that contribute to person-al growth, common understanding, and a sense of community. This helps create a pipeline of potential organizational leaders that care about their clients and coworkers to achieve the desired result of a successful and healthy organization built for the future.

Endnotes1. Refer to www.greenleaf.org.

2. The Seven Habits of Highly Effective People, Stephen R. Covey, Simon and Shuster, 1989.

Brad Preber, CPA, is the office man-aging partner of the Phoenix office of Grant Thornton. He can be reached at www.gt.com or (602) 474-3400.

people. growth. results.Our personalized and positive approach has helped us become one of the most respected accounting and advisory firms in the Southwest. It’s how we go beyond the numbers.

Learn more about Wallace Plese + Dreher, LLP at wpd-cpa.com or call 480.345.0500.

certifieD PubLic accountants + consuLtants

AZ CPA

We All Benefit From a Larger ASCPA

The Society serves its members by providing educa-tion, advocacy and image enhancement. A larger ASCPA membership means more benefits for all CPAs.

We are asking for your help to spread the word about the rewards of being part of the ASCPA. If you know of a CPA who is not a member, please encourage them to join.

As a token of our appreciation, you will receive two movie theater tickets for every CPA who you refer who joins. We thank you for all you do for the profession. Please contact José at (602) 324-4741 or [email protected] for more information..

Free Assistance for Employers and Employees Faced with Layoffs If times are tough for you as a business owner and you foresee layoffs

in the near future, please consider using the City of Phoenix Workforce

Connection to assist you and your employees. Think of the services

offered to you and your workers similar to what you would receive if

you contracted an outplacement agency to provide, but free of charge.

Services include onsite workshops covering Job Search Tips for 2011

and one-on-one cover letter and resume development. These services can

be offered prior to a layoff or after a layoff. The city also offers onsite

orientation sessions on how to register for unemployment insurance.

For more information, please contact Jamise Liddell at jamise.liddell@

phoenix.gov.


David AllenCorey ArvizuAlan AugensteinBrenda BluntChristine BrueserDebra CallicuttBrian CampbellMatt ChewAndy Coumides, Jr.Diane CostantinoJanis CrowellAdam D’AngeloMike DaggettLisa DanielsTracy DeckerBarb DickersonBrad DimondJessica DuffMark EberleMark EngstromDonna EspositoBill FarrowGary FlemingMike FinneganRandy FitzpatrickMichael FlemingJon GaleRufus GlasperChuck GoodmillerJosh HayesDale HensleyMike HoltDavid HopkinsKathy HostetlerTerry HothemChuck InderiedenCraig IsaksonMichelle KerrickStephan King

Andrew KramerJoel KramerDonna LaubscherChristopher LutesTony MakiSteve MarchalJeff McClainNancy MeechDavid MillerDenny MitchemReed MittelstaedtAllen NahrwoldGreg NelsonBruce NordstromDennis Parrott, Jr.Jay PayneWendell PetersVictor PuchiSteve RalbovskyLarry RennakerEd RodriguezLeAnn RudolphDaniel RyanPete ScardelloShaya SchimelBob ShanleyJennifer ShieldsBrad SmithJeremy SmithAndy SpillumMichael SubaJohn TaylorCandace TookePeggy UllmannJackie UngerMike WagnerScott WallaceMark WeberSusan Wolak

ASCPA Member Political Contibutions(Contributions from Aug. 21 through Dec. 1, 2011,

of $100 or more.)

Get Ready for Tax Season with Resources from the ASCPAArizona Tax Guide—The Only Comprehensive Guide to Arizona Taxes (See page 23)

Phoenix Tax Workshop—From the Leaders in Tax Education

Keep yourself current on what’s happening in tax law, IRS rulings and legal decisions that affect your clients and your business at the Phoenix Tax Workshop. Attend monthly meetings at the ASCPA office or participate via webinar. By registering for the whole series, you will pay less than $13 per credit hour for continuing education.

List Serves—Connect With Other CPAs

Do you need a quick answer from your ASCPA colleagues? If so, try the ASCPA’s tax list serve. More than 400 CPAs participate on the list serve. Ex-pect lively discussions and information sharing and it’s a great way to get advice and discuss tax issues with other CPAs.

Referral Service—Help Clients Find You

Members can join the online referral service for free. The public uses our referral service to find CPAs who meets their needs. During tax season last year, more than 500 people searched for CPAs through the service.

Tax Luncheons—Updates from the ADOR and IRS

Speakers from the Arizona Depart-ment of Revenue and IRS give updates for an hour of education at the ASCPA tax luncheons.

Free Weekly Federal Tax Updates

Get up-to-date news on federal tax legislation, court cases and other de-velopments with the weekly podcast “Federal Tax Update” with E. Lynn Nichols, CPA and Edward Zollars, CPA.

Find out more at http://bit.ly/taxresources or at www.ascpa.com.


One- and Two-Hour SeminarsQuick Programs at a Minimal Cost to You

Below is a list of our upcoming one- and two-hour programs recommended by your fellow CPAs. These programs are meant to provide valuable information and insight, as well as give you an opportunity to network with other business professionals while earning CPE. It’s fast and easy, so register today at http://bit.ly/1-2seminars

Tax-Exempt Bond Compliance and Reporting January 11ASCPA, Phoenix11:30 a.m.—1:30 p.m.

2011 Economic OutlookJan. 12Doubletree, Tucson11:30 a.m.—1:30 p.m.

2011 Economic OutlookJan. 13Doubletree, Phoenix11:30 a.m.—1:00 p.m.

Elder Planning—Social Security, Medicare and Long Term CareJan. 18—ASCPA, Phoenix7:30—9:30 a.m.

Professional Issues & Society UpdateJan. 18—HCC, Flagstaff12—1:30 p.m.

Professional Issues UpdateJanuary 26ASCPA, Phoenix & Webinar8—10 a.m.

ASCPA Orientation: Providing You With the Tools to Succeed January 26ASCPA, Phoenix11:30 a.m.—1 p.m. (no CPE)

Determining Inaccurate Information and How it Affects ValuationsFebruary 10—ASCPA, Phoenix11:30 a.m.—1:30 p.m.

Client DeliverablesFebruary 15—ASCPA, Phoenix7:30—9:30 a.m.

Register today at http://bit.ly/1-2seminars

2010 National MAP Survey Results Now Available

Do you want to know how much

growth firms are experiencing nation-

wide? What practice areas are they

adding to their service mix? Given the

ongoing scramble to find qualified pro-

fessionals, what kinds of benefits and

perks are being offered by firms in your

market segment? What’s the average

compensation for various career levels?

You can learn all of that and more in

the results from the 2010 PCPS/TSCPA

National MAP Survey. To learn more

about PCPS, please visit www.aicpa.org/

pcps, or call (800) 272-3476.

The Arizona-specific report was com-

pleted by more than 90 members of the

Society and is available at no-charge as

a member benefit to ASCPA members

only at www.ascpa.com.

Take advantage of the wealth of

information contained in the most

comprehensive data reports on firm

management available today. With re-

sponses from almost 3,000 firms across

the country and more than 90 in the

Arizona-specific report, this valuable

resource enables firms to benchmark

management policies and financial

results against other firms while gain-

ing strategic guidance to build a more

profitable and rewarding practice.

Need CPE but can’t get out of the office …

Check out ASCPA’s self study partners atwww.ascpa.com. Click on the CPE page and then self study partners.


SPRING TRAININGKnock out your CPE with the following line-up

ASCPA Spring 2011 Cluster

This AICPA Cluster is set up in an easy-to-arrange 4-hour format—you choose the courses that fit you best. These programs are held at the Black Canyon Conference Center.

Monday, March 218:00 – 11:30 a.m.Controller’s Update: Latest Trends for Today’s Financial Manager (CL4SKSB) – 4 hrs. MGorForensic Accounting: Uncovering Schemes and Scams (CL4FAFR) – 4 hrs. A&A

12:30 – 4:00 p.m.Doing More With Less: Lean Accounting and Management (CL4LAMA) – 4 hrs. MGorPurchasing, Inventory and Cash Disburse-ments: Common Frauds and Internal Controls (CL4PCD) – 4 hrs. A&A

Tuesday, March 228:00 – 11:30 a.m.Analyzing Costs, Productivity and Efficiency: Three Ways to Boost Your Bottom Line (CL4PYPL) – 4 hrs. MGorIntroduction to IFRS: Grasping the Big Picture (CL4IUSA) – 4 hrs. A&A

12:30 – 4:00 p.m.Cash Flow Statements: Preparation and Presentation Options (CL4FCFS2) – 4 hrs. A&AorDecision-Making Tips, Tools and Techniques for Today’s Financial Environment (CL4TTMD) – 4 hrs. MG

Find more information on these programs and register today at

www.ascpa.com.


managing internal audits and Sarbanes-Oxley (SOX) Section 404/302 testing. Senior Regulatory Auditor: will con-duct regulatory compliance audits to ensure compliance with all consumer compliance laws and regulations that impact banking and the related affili-ated bank policies and procedures. To apply send resumes attn: Patricia Taylor, One E. Washington St., #1400, Phoenix AZ 85004.

Miscellaneous

ENTREPRENEURIAL CPA NET-WORK (eCPAn)—Wednesday, January 12, 2011, speaker: Michael Juilfs, Topic: Divorce Planning and New Child Sup-port Laws. Regular luncheon meetings are 11:30 to 1:30; all meetings located at DoubleTree Suites, 320 N. 44th St. For information call (602) 468-0281 or e-mail us at [email protected].

Office Space

CUT $$$$$$—Move into the “ACCOUNTING ANNEX”—Tenant sought. Office space to rent. Suitable for a dynamic CPA or CPA firm. Share phenomenal resources. On light rail and next to a station. Two conference rooms, included. 150 ft. to 9,000 ft. Unique property next to the heart of downtown, walk to baseball and basketball stadium. Call Lance at (602) 741-7876 cell.

Services

PART-TIME CONTROLLER. WHY PAY A FULL-TIMER? Diversified, ex-perienced CPA/problem solver looking for 20 hours per week on a long-term basis. Reasonable rates. No benefits needed. (602) 996-4336.

Classifieds

AdvertisingFor information contact

Michelle McBay at(480) 216-9559 or

[email protected]

Business Opportunities

BUYING OR SELLING A PRACTICE? Let me make it happen for you. •Integrity •Confidentiality • 44 yearsselling Arizona businesses. Call Allan Jeffryes, the Jeffryes Company at (602) 279-4988.

OWN YOUR OWN TAX PRACTICE —New to Arizona. Looking for professionals interested in owning their own Tax Preparation and Financial Services practice? Easy and affordable to get started, with training and great support. You choose your location, we provide the system to attract premier clientele. Confidential. Reply to Box 100, Arizona Society of CPAs, 4801 E. Washington St., Suite 225-B, Phoenix, AZ 85034.

OUR CPA FIRM IS SEEKING TO BUY CLIENTS in the Scottsdale and Phoenix Metropolitan area. Our staff has been practicing in public ac-counting for more than 30 years and specializes in the small to medium size business needs. We emphasize on business accounting and tax. We are located in North Scottsdale with a satel-lite office in Northwest Phoenix. If you are downsizing or retiring and want an easy transition, please callus today. Ask for Kara at (480)990-2727.

Employment Opportunities

NORTH SCOTTSDALE CPA FIRM SEEKS PART-TIME TAX PREPARER for busy tax season. Experienced only. Knowledge of QuickBooks & Lacerte. Fax Resume to (480) 367-1720.

A U D I T O R S — T I R E D O F 6 0 -70 HOUR WEEKS? LUMBARD & A S S O C I AT E S , P. L . L . C . ESTABLISHED, GROWING NORTH CENTRAL PHOENIX CPA FIRM specializing in serving Not-for-profit, Governmental and small businesses has opportunities for audit managers and seniors. Must be licensed or about to be licensed CPA. Minimum 5 years public auditing experience. MBA

and CGFM a plus. Must have strong communication skills and proficiency in US GAAP, GAAS, GAGAS and Single Audit. Bilingual in Spanish and English a plus. Future partnership opportunity for qualified persons. Insurance and 401 (K) Plan. Minimal overtime and maximum 25% travel. Compensation D.O.E. E.O.E. E-mail resume to [email protected].

C PA / TA X S U P E RV I S O R O R PREPARER—Tucson CPA firm has immediate openings for full-time or part-time CPAs to fulfill tax preparer or tax supervisor positions. Benefits include 401K, life and disability insurance, cafeteria plan and flexible hours . Send resume by fax to (520) 325-0639 or e-mail to [email protected].

CPA, AUDIT MANAGER—part-time, assist with compilations and reviews in Phoenix. Email: [email protected].

TEMPE FIRM SEEKING CPA WITH 2+ YEARS EXPERIENCE in audit, review & compilation work. Flexible working environment and great benefits including paid Fridays off during the summer months. Please send resume to: [email protected].

PERMANENT PART-TIME TAX MANAGER—We have a GREAT JOB in a GREAT PLACE to work! The six employee firm OFFERS telecommuting, flex-time, four-day work weeks during the summer and CLOSES between Christmas and New Years. We are seeking a CPA technician and producer of tax returns. Please email resume & cover letter with salary requirements and a brief description of your “ideal” job to: [email protected].

WESTERN ALLIANCE BANCORPO-RATION—Compliance Officer III: responsible for overseeing operational and lending regulatory compliance for the Bank. Senior Internal Auditor: will assist in organizing, planning, and


Arizona Tax Guides have been produced by Phoenix Tax Workshop for more than 20 years. Order the only comprehensive guides on Arizona taxes from the

leaders in tax education. The Arizona Tax Guide includes: Sales and Use Tax Guide, the Arizona Property Tax Guide, and the Arizona Income Tax Guide in a printed book or a pdf document.

The 2011 Arizona Sales and Use Tax Guide is a resource for anyone preparing or filing Arizona and city sales and use tax returns. The guide details the various sales use tax rates that apply to each type of sale or product as well as the many exceptions, administrative provisions and Model Cities Tax Code provisions.

The 2011 Arizona Property Tax Guide outlines the nature of the tax, reporting requirements, analysis of forms, audit and appeal procedures and small business exemptions. This guide includes the Guide to Unclaimed Property Reporting.

The 2011 Arizona Income Tax Guide is a comprehensive and easy reference guide that highlights the differences between Arizona and Federal income tax law and provides references to the Arizona Revised Statutes for a more in-depth analysis. It contains individual, corporate, partnership and trust tax differences, including tax tables, and is arranged in a manner that facilitates research on any topic. The information in this guide is a necessity for the 2011 tax season.

Pre-order by Jan. 15, 2011 and save.

Spiral-Bound Book:

Pre-Order by Jan. 15, 2011❒ Members of ASCPA, Phoenix Tax Workshop, State Bar of Arizona or Enrolled Agents:$79 ❒ Nonmembers: $99

After Jan. 15, 2011❒ Members of ASCPA, Phoenix Tax Workshop, State Bar of Arizona or Enrolled Agents: $89❒ Nonmembers: $109

Electronic PDF:

❒ Members of ASCPA, Phoenix Tax Workshop, State Bar of Arizona or Enrolled Agents: $79❒ Nonmembers: $99

*Call for special pricing on orders of five or more.

2011 Arizona Tax Guides

Name ___________________________________________Company ________________________________________Address ________________________________________City ___________________State _____ Zip ___________Phone __________________ Fax ____________________Email ____________________________________________

Method of Payment:❒ Check ❒ VISA ❒ MasterCard ❒ American ExpressName on Card ___________________________________Card Number ____________________________________Exp. Date ____________ Amount $ ________________Signature of Cardholder__________________________

Standard shipping and handling are included.

*The ASCPA will be processing checks submitted in payment as an Electronic Funds Transfer (EFT) transaction. Funds may be withdrawn from your account as soon as the same day we receive your payment.

Please return this form and payment to:

Arizona Society of CPAs4801 E. Washington St., Ste. 225-BPhoenix, AZ 85034

Fax credit card orders to: (602) 252-1511


Boom, bust, boom? In uncertain times, how you respond to market ups and downs could make all the difference. We can help you ride the storm. With assurance and business advisory professionals across 140 countries, we can help you tackle market situations as they arise. This means, wherever you are, whatever the conditions, your business can achieve its full potential.

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