macpa professional issue update - leadership academy
DESCRIPTION
Briefing of the major issues facing the CPA Profession. It looks at the macro trends and the specifics inside the CPA Profession.This update includes the latest on the economy, standards & legislation / regulation, workforce, technology, globalization, and the latest research about issues facing CPA firms, Business & Industry CPAs, and young professionals.TRANSCRIPT
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MACPA’s Professional Issues Update
Leadership Academy
Presented by: Tom Hood, CPA.CITP
CEO & execu;ve Director
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Our agenda
• What do we see? – Economy – Legisla;ve, Regula;ons & Standards
– Globaliza;on – Technology – Workforce & demographics – CPA Profession Trends
• What is MACPA doing about it?
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Re-‐Set, Re-‐Think, Re-‐Imagine An;cipa;on of a very large business model change amidst rapid change – Steve King There are two recessions – the
obvious one and the not so obvious, the end of the industrial age where perfecting the model was the key. The new model will be completely different. – Seth Godin
Grrrank… The economy is in a big downshiS, we are going through Schumpeter’s wave of crea;ve destruc;on.
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The next thing… Thirty (30) years of Prosperity? "Economic historians assure us that new
technology will eventually enable millions of ordinary employees to add more value in the
workplace, increasing general prosperity," Snyder says. Historically, he says, such periods of economic
prosperity have lasted as long as 30 years. – Interview with Bill Sheridan – MACPA Chief Editor
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We can choose to harness the winds of change
The tornado of changes from CPA Vision Project circa 2000
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From feeling “lonely at the top”
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To the wisdom of the crowd
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What CPAs have said abut the future:
1. Aging population, loss of wisdom, knowledge transfer 2. Global rules & standards –IFRS – complexity 3. Information overload, complexity (Need for critical thinking & filter) 4. Information Security, Privacy & Data Protection 5. Global Competition, Rise of the Rest 6. Work-Life Balance 7. Diversity – Cultural Fusion – Beiging of America 8. Changing Communication (decline of face-to-face) 9. Increased Globalization 10. US Deficit 11. Education
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The Economy
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Growth is projected to come from overseas for the next five years while the
US remains flat
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CPA Outlook
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Regula;ons & Standards
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Massive legisla;on in a very short ;me Patient Protection Act Dodd-Frank Wall Street
Reform & Consumer Financial Protection Act
Small Business Tax Relief Act
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Recent example – The Dodd – Frank Wall Street Reform and Consumer Financial Protec;on Act of 2010
Crisis hits news
Bureau of Consumer Financial Protection
848 pages!
533 regulations 60 studies 94 reports
HR 4173
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TX
WA
OR
CA
NV
ID
MT ND
SD WY
UT
CO
AZ NM
HI
OK
KS
NE
MN
IA
MO
AR
LA
MS AL *GA
FL
WI
IL
MI
IN
KY
TN
SC
NC
VA
OH
NY
ME
CT RI
*MA
AK
WV NJ DE
DC
MD
*PA
CPA Mobility Enacted 46
CPA Mobility Enacted Only for Other Mobility States – GA, PA, MA
*
In Process
Awaiting Governor Signature - 1
NH
CPA Mobility Legislation Pending - 2
VT
PR
GU
U.S. VIRGIN ISLANDS
• Collaborative effort with AICPA – CPA/SEA – NASBA & State CPA Societies
• 47 states passed legislation in three (3) years
• Maryland enacted it in 2008
What did we do when you were forced to have a license in every state you file
taxes in?
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It’s 7:00 am at a town hall mee;ng in Aberdeen when the
AICPA alert comes in…
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More than 100 MACPA members call our senators and we defeat the amendment!
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Federal & State Laws & Regulations – SEC, DOL, Treasury, GAO, PCAOB
CPA Profession Standards – AICPA & FASB, GASB, FASAB, IASB
State CPA Statutes (Law)
State Boards of Accountancy issue licenses and regulate CPAs
The (infra) Structure of the CPA Profession
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Professional Standards are also rapidly changing
• SAS 70 TO SOC Reports
• FASB / IASB Convergence
• COSO Integrated Framework (2012)
• ASB Clarity Project (late 2011)
• Ethics Codification (late 2012)
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SEC FASB
FASB PCFRC
IASB IFRS & SME
PCAOB AICPA ASB, ARSC, PRB
IAASB
AICPA PEEC
AICPA PEEC
IFAC
Public Company Private Company Int’l Company
Financial Reporting
Audit /Attest Performance Standards
Code of Conduct
Another way to look at standards & oversight
State Oversight & Enforcement of CPA License CPA Licensure
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Six Ways Convergence is happening 1. FASB – IASB Convergence Project 2. SEC IFRS – The Long and winding roadmap 3. Private Company Standards 4. AICPA Audi;ng Standards Board ASB Clarity
project 5. AICPA Professional Ethics Execu;ve
Commieee – convergence 6. Green / Sustainability repor;ng
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The ;me is now! Private Company Standards
• MACPA Task Force releases whitepaper and concludes: – Private Company Standards need to be addressed (costs, complexity, OCBOA)
– Current structure is not working – PCFRC recommenda;ons were not addressed, prior studies indicate issue
– Other jurisdic;ons around the world recognize needs of private company users are different
• MACPA Sent comment leeer to FAF – we are # 1425 (up to 2,554 leeers)
• Featured in CFO magazine & Accoun;ng Today
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The Federal Issues • Sarbanes-‐Oxley Act of 2002 • FTC Red Flags rule – privacy & iden;ty theS
• Tax Preparer Registra;on & PTIN issue
• Pa;ent Protec;on Act & 1099’s
• Sub S. Employment Tax Issue • H.R.5297 -‐ Small Business Jobs and Credit Act of 2010 – 1099s
• Tax Patents • Next jobs bill?
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Protec;ng by advoca;ng for members (CPAs) = real results!
ü Retained independent structure of financial accoun;ng standards (FASB)
ü Modified provision to audit broker-‐dealers (PCAOB)
ü Exempted CPAs from CFPA registra;on due to exis;ng licensing and oversight
ü Stopped excessive liability exposure for auditors (aiding & abeong)
ü Commented on SOX 404(b) exemp;ons
Working together with the AICPA and many State CPA Societies achieved these:
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The Maryland Story
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Legisla;ve Advocacy and the Power of WE!
CPA Day in Annapolis – January 18, 2012
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MACPA 2011 Agenda 5 for 5!
ü Pass 120/150 legislation ü Stop Sales Tax on Accounting
Services ü Exempt CPAs from Debt
Counseling Bill ü Stop Trial Lawyers attempts at
Tort Liberalization – Comparative Fault
ü Pass Safe Harbor legislation
CPA Day in Annapolis January 18, 2012
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Maryland CPA Agenda 2011 How we did it
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1. Extended tax deadline by one week – federal & state
2. Ban on Tax Strategy Patents
3. Clarification on using Social Security Numbers in Maryland (AG opinion)
4. Advocating Private Company Standards
5. Testified against sales taxes on accounting services in summer hearings
6. Maryland license now good in 48 states (NY passes mobility)
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Looking ahead to 2012 • Special Session to deal with redistric;ng (and budget) – will see tax proposals
• Maryland Social Security Privacy Act – AG Opinion
• Sales Tax on Services • Combined Repor;ng • Compara;ve Fault = increase liability
• Quid Pro Quo for DC mobility
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CPE
• CPE = CPE • Self-‐study allowed hour for hour & unlimited • 4 hour Ethics Requirement every two years • Peer Review qualifies for CPE • CPE Audits
– Sa;sfactory Compliance – Adjusted Compliance – Audit Failure
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An example -‐ CPE Regula;ons involved all levels – law, regula;ons, and procedures
Maryland Senate & House passes bill
A Bill SB 128 From State Board
Law Maryland Governor signs into law
Maryland State Board of Public Accountancy
Clarify thru regulations And enforce the law
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New CPAs take oath to Protect the Public Interest
MACPA CPA Summit scheduled for June 11th & 12th, 2012
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Globaliza;on
As the globe shrinks,
opportuni;es grow for CPAs
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5 Forces of Globaliza;on 1. Growth of consumers in emerging
economies 2. Technologies that empower
consumers & communi;es 3. Increase in labor produc;vity in
developed markets 4. ShiS of economic ac;vity between
and within regions 5. Increasingly global markets for
labor & talent
The counter trend is Localization or think globally, act locally
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Globaliza;on – Chinese auditors visit MACPA Towson CPA Center
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Global CPA Posi;oning CGMA
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Technology • Cloud • Mobile • Loca;on-‐based / Augmented Reality
• Security / Privacy • Social Media • XBRL
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AICPA Top 10 Technology Issues
1. Control and Use of Mobile Devices 2. Informa;on Security 3. Data Reten;on Policies and Structure 4. Remote Access 5. Staff and Management Training 6. Process Documenta;on and improvements 7. Saving and Making Money w/Technology 8. Technology Cost Controls 9. Budget Processes 10. Project Management & deployment of new apps
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Are you on Facebook?
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It’s the power of the network
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Social media = social capital real world examples
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XBRL & MACPA & You • SEC Mandate – June 15, 2011 -‐ third wave • Radical Transparency (DATA Act of 2011) • Libera;on of data for financial analysis • Reduced compliance burden (SBR)
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Workforce & Demographics
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5 Genera;ons in the workforce
Live First, Work Second
Digital Natives
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The generation gap is widening
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What today’s workers want
Think A M P • Autonomy • Mastery • Purpose
• Engage your top performers • Coach tomorrow’s leaders • Manage your Millennials
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The CPA Profession
Flat is the new growth 3% average growth Some declines Competition is increasing
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Accoun;ng Firms Most Trusted Advisors
• Generally speaking, how believable do you normally find statements made by someone who works for one of these organiza;ons or groups
• “Echo Boomers” (18-‐34) rated accoun;ng firms highest– 74%
67% 62%
55% 51% 49% 47%
36%
Acctg Firms Banks Investment Firms Health Ins. Co. Mortgage Companies Gov't regulators Credit Card Co.
Source: Harris Poll, May 18
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AICPA / PCPS Survey Results
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AICPA PCPS Survey Results
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Top 10 Issues Facing BizInd 1. Communica;ng effec;vely (new tools vs face to face) 2. Talent – Training – Succession Planning 3. Economic environment 4. Genera;onal – Work/Life balance 5. Supply chain – rising costs 6. Strategic planning in uncertainty 7. Financial literacy about business 8. Increasing government regula;ons 9. IT security / privacy 10. Mul;-‐tasking and increasing workload
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What CPAs have said abut the future:
1. Aging population, loss of wisdom, knowledge transfer 2. Global rules & standards –IFRS – complexity 3. Information overload, complexity (Need for critical thinking & filter) 4. Information Security, Privacy & Data Protection 5. Global Competition, Rise of the Rest 6. Work-Life Balance 7. Diversity – Cultural Fusion – Beiging of America 8. Changing Communication (decline of face-to-face) 9. Increased Globalization 10. US Deficit 11. Education
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What do young professionals need to be leaders?
1. “SoS skills” broader and more diverse knowledge in leadership, management, change & business development
2. Ability to tap into networks (AICPA, others) to con;nuously learn (including social media)
3. Learn and teach collabora;on, & leadership 4. How to embrace change and be flexible & adaptable 5. Learn how to lead teams 6. Bridge the gap between “older leaders” and “younger leaders 7. Learn about themselves (Strengths-‐based leadership) so they can
be more purposeful, proac;ve & mo;vated
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The biggest opportunity for CPAs
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As knowledge moves from stocks to flows, how do we stop our inventory
from becoming obsolete?
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But first a word from our members
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Why we are here and what we are doing about it
C P A
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Links • Strategic Planning
– hep://www.bizlearning.net/live/i2astrategicplanning • Future Forums
– hep://www.bizlearning.net/live/i2afutureforums – Leadership Development – hep://www/bizlearning.net/live/i2aleadership
• Customized Training – hep://www.bizlearning.net/learningcenter/
• Search our Catalog – hep://www.bizlearning.net/learningcenter/customizedtraining/BLI_catalog.cfm
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Tom Hood, CPA.CITP CEO
Maryland Associa8on of CPAs Business Learning Ins8tute
(443) 632-‐2301 E-‐mail [email protected]
Web hNp://www.macpa.org Blog hNp://www.cpasuccess.com hNp://www,bizlearningblog.com