Catalyst (Dublin, Ohio)

COPYRIGHT Ohio Society of Certified Public Accountants

COPYRIGHT GALE, Cengage Learning. All rights reserved

from January 2003
Last Number: July 2009

Ohio Society of Certified Public Accountants
ISSN 1544-158X

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Nbr. 2009, January 2009

A new chapter in the controversy over fair value measurements: the controversy surrounding FAS 157, Fair Value Measurements, may be far from over. Following the release of the fair value guidance, FASB is being lauded by some and criticized by others for allegedly failing to follow due process and for 'easing' the fair value rules.

Issue UPDATE

Accountancy Board of Ohio Disciplinary Actions.

Membership

Accountancy Board of Ohio disciplinary actions.

Membership

Accountancy Board of Ohio disciplinary actions.

Membership

Accountancy Board of Ohio disciplinary actions.

Members IN MOTION

Accounting & Auditing Practice of the Construction Client Service Team.

SOUTHWEST: CINCINNATI

Accounting for Kids[R] Day 2008: students manage money like the pros when CPAs take Wall Street to 'Main Street'.

Involvement

AICPA's National Literacy Commission.

Canton

An inside look at the AICPA/FASB private company financial reporting committee.

Interview

Are future CPAs prepared? The status of ethics education: in the court of public opinion, ethical behavior is a key determinant of value and trust. Unfortunately, a few bad actors can taint perceptions of the performance of an entire cast.

The Ohio Society of CPAs Academic Perspectives

Battelle & Battelle LLP.

Dayton

BKR International.

CANTON

Blackberry bold-ly goes farther than skeptic expected.

Technology

Brady Ware.

Dayton

Brady Ware.

Columbus

Brockman, Coats, Gedelian & Co.

Akron

Brockman, Coats, Gedelian & Co.

Akron

BWC 2009 rate recommendations a mixed bag for employers.

Advocacy & Lobbying

Can you spare a dime? Automated solutions ensure sales tax compliance.

Capture key insights on issues that matter at the Ohio Accounting Show in Dayton: new location, 60+ sessions.

Education

Cash flow: managing capital in a turbulent market: with today's volatile economy, maintaining effective cash flow and managing working capital have taken on greater importance in businesses of all sizes. Add in restricted liquidity and tightened credit markets, and a once rainy day has become the perfect storm. Clients and customers look to CPAs to help them weather this storm. Is your umbrella big enough?

Cover story

Centennial Campaign report.

Centered on you: 2008-2009 annual report.

THE OHIO SOCIETY OF CPAs

Change is definitely in our future: throughout the fall election season, we all heard a consistent message: It's time for a change. We're going to see it in spades over the next year or two, both nationally and here in the Buckeye state.

Inside THE STATEHOUSE

Changes at the BWC: interview with Marsha Ryan: ideally, insurance programs operate quietly in the background, providing peace of mind.

Interview

Changes at the SEC: what it means for IFRS and fraudsters: new SEC chair reorganizes priorities.

Issue UPDATE

Cohen & Company.

CLEVELAND

Coming in April: OSCPA's 2009-2010 Education & Training Catalog: watch your mail for the 2009-2010 edition of The Society Link, OSCPA's handy Education & Training catalog coming your way in mid-April.

Conference notes

Coming soon! OSCPA launches CPA Voice, discontinues Catalyst: did you see the latest news? It comes streaming from the Internet in split seconds, crowding Inboxes and workdays. Anyone can publish anything at the press of a button, leaving recipients on their own to filter the noise.

Commitment to excellence and involvement earn Gerald R Weinstein, CPA, Ph.D. Outstanding Ohio Accounting Educator Award.

Membership

Congressional delegation meets with OSCPA members during Society Fly-in: thirteen OSCPA members and keypersons addressed important accounting and business issues with members of Ohio's congressional delegation at the 6th annual Congressional Fly-in, held April 27-28 in Washington.

Advocacy & Lobbying

Connect to your specialty with OSCPA special interest sections: OSCPA members can get help and information on the topics that matter most by joining one of the Society's 16 Special Interest Sections. These virtual, niche communities keep members abreast of important information and give them access to peers in their business sector who can answer questions and provide helpful insights.

Membership

Corporate CPAs: protect and build your business in tough times.

Education

Corrections and clarifications.

Membership - Correction notice

Countdown to tax season 2009: the landscape has changed since the terrain of tax season was last travelled. Here are nine of the most important changes Ohio CPAs need to know before navigating this year's tax season.

Cover story

CPAs and Cessnas: Roy Mitchell, CPA discusses his professional and personal passions: Roy has spent more than 30 years as a tax professional. He takes great pride in his OSCPA membership as well as his profession. Roy shares what is important to him about his experiences with the Society, accounting awareness among college students, and Ohio's tax code.

Member SPOTLIGHT - Interview

CPAs can make a difference in their communities.

Involvement

Customizable breadth of topics drives CPAs to Ohio Accounting Shows.

Education

Dave Zimmerman, CPA.

NORCROSS, GA

Dayton Accounting show covers timely topics in a new venue: with 68 sessions in nine tracks, the Dayton Accounting Show is offering more sessions than ever before at what is the largest gathering of your peers in southwest Ohio. The show is being held May 19-20 at Sinclair Community College--a new location for the 11-year-old event.

Education

Deborah Kovachick, CPA.

Akron

Diversity program changing the face of business for future CPAs: support the next generation of CPAs as an ACAP-Ohio sponsor.

Involvement

Don't miss the Financial Institutions Conference Aug. 18 in Columbus: the current environment is by far the most challenging financial institutions have faced in 70 years--their customers, shareholders, regulators, legislators and taxpayers all have unique issues and needs.

Education - Conference news

Dues statements arrive in May: from news and updates on the issues affecting you, to high-quality seminars and conferences, networking events and much more, all the great benefits of membership in The Ohio Society of CPAs are yours to enjoy in the coming year.

Membership - Conference news

Economic crisis guidance highlights Corporate CPAs Conference, March 17: insights, solutions and strategies for getting your company and yourself through the worst U.S. financial crisis in 70 years are on the agenda at The Ohio Society's highly popular Corporate Conference for CPAs to be held March 17 in Columbus.

Education - Conference news

Economic woes drive the legislative agenda: anyone with a newspaper or a floundering 401(k) knows the U.S. economy is struggling at best. Fiscal problems are especially grim here in Ohio.

Inside THE STATEHOUSE

Election results in significant changes at all levels of government.

Legislative DEVELOPMENTS

Employee Benefit Plan Audit Conference: April 30 in Columbus: significant deterioration in investment values ... sponsors struggling to make retirement contributions ... accountability concerns for 403(b) plan management--there are plenty of reasons why regulatory oversight of employee benefit plan audits is increasing.

Education - Conference news

Everything you wanted to know about webinars but were afraid to ask.

Technology

Excel: the Conditional Sum Wizard and the SUMIFS function.

Technology - Reprint

Experience everything OSCPA has to offer.

Message FROM THE CHAIR

GBQ Consulting.

CENTRAL: COLUMBUS

Get off the sidelines and into the action--volunteer!(Involvement)

Google Docs: http://docs.google.com.

Web Spotlight

Government advocates claim Ohioans receptive to tax increase.

Advocacy & Lobbying

Governor & budget director outline dire outlook for state's economy.

Legislative DEVELOPMENTS

Grow your professional circle at networking luncheons: it's not what you know, it's who you know. Ohio Society members are meeting CPAs and other area professionals at OSCPA continuing education courses and events such as the ABC (Attorney, Banker and CPA) Forum and the Professional Networking Luncheon.

Involvement

Hazelbaker awarded OSCPA's highest honor: 2009 Gold Medal for Meritorious Service to the Accounting Profession.

Membership

Hill, Barth & King LLC.

Boardman

Howard, Wershbale & Co.

Columbus

Howard, Wershbale & Co.

Cleveland

In memoriam.

Membership - Obituary

In memoriam.

Membership - Obituary

In memoriam.

Membership - Obituary

In memoriam.

Members IN MOTION - Obituary

Incoming OSCPA Chair says CPAs can help drive economic recovery and restore public confidence: in the past year, Americans have witnessed unprecedented times in our nation's history as companies and individual citizens deal with the aftermath of a partially collapsed financial system, rampant foreclosures, growing unemployment and a brutal credit crunch.

Member SPOTLIGHT - Interview

Independence of Accountancy Board of Ohio at risk.

Legislative DEVELOPMENTS

Inside the minds of young CPAs.

J. Matthew Yuskewich, CPA, PFS installed as 2009-2010 chair of OSCPA Executive Board: J. Matthew Yuskewich, CPA, PFS, was installed as the 100th presiding officer of the Executive Board of The Ohio Society of CPAs before 600 members during the Members Summit & Annual Meeting, June 30, in Columbus.

Member BENEFITS

James M. Sharvin, CPA, MBA.

LOS ANGELAS, CA

James M. Sharvin, CPA, MBA.

OUT-OF-STATE: LOS ANGELES, CA

Janice Zajac uses her skills to banish financial illiteracy: she has seen both sides of the coin. With experience as a CPA in industry, as well as in a CPA firm, Janice M. Zajac, CPA, MBA, MB is now tackling personal financial planning, with a mission to slay the demon of financial illiteracy. Catalyst spoke with Zajac about her experience as a consultant and advocate on how CPAs can make a difference.

Member SPOTLIGHT - Interview

Jonathan Wolnik, CPA.

CLEVELAND

Kevin M. Krantz, CPA, MT.

NORTHEAST: WESTLAKE

Leif Erickson, CPA.

AKRON

Long-O'Shea & Co., LLC has combined its practice with the Cleveland office of Howard, Wershbale & Co.

CLEVELAND

Looking over the horizon.

Message FROM THE CHAIR

Make your voice heard with Ohio CPA/PAC: Ohio CPA/PAC is the only political action committee dedicated to protecting the collective interests of CPAs in Ohio. Ohio CPA/PAC has an impressive 95% success rate in supporting winning candidates, incumbent legislators and statewide office holders.

Advocacy & Lobbying

Margaritis nominated as 2009-2010 chair-elect: Peter A. Margaritis, CPA is the recommended candidate for 2009-2010 chair-elect of The Ohio Society's Executive Board. If the Nominating Committee's unanimous recommendation is accepted, he will serve as chair of the Board for the 2010-2011 activity year.

Executive BOARD NOMINEES

Mary Beth Rinehart, CPA and Kelley Auvil of Hall, Kistler & Company LLP are now certified.

Canton

Matthew R. Leppert, CPA, MT.

GAHANNA

McManus, Dosen & Co.

MIDDLEBURG HEIGHTS

Members save time & money with valuable offers: through its robust Affinity Partner Program, OSCPA offers members significant resources and discounts on the programs and services they use in the course of business.

Membership

Microsoft Office online training http://office.microsoft.com/en-us/training default.aspx.

Web Spotlight

More than 1.5 million reasons to salute the 2009 Outstanding Member Volunteer: Jerry L. Esselstein, CPA: Jerry L. Esselstein, CPA, owner of Jerry Esselstein Company, LLC, is at his best when he's serving others.

Membership

Move over TwitPic--there's a new kid in town.

Web Spotlight

Navigating a turbulent economy: downsizing can mean many different things--ranging from a staff reduction due to a short term economic downturn to long-term restructuring of the company's business model.

Cover story

Netbooks: the newest thing in laptops and Windows operating systems.

Technology

New affinity partners mean NEW savings for OSCPA members: Ohio Society members can save even more with special offers from four new Affinity Partners.

Membership

New AICPA chair sees compromise on IFRS, challenges to accounting pipeline.

Membership

New bill promotes CPA/client testimonial privilege: whether you work in public accounting or the corporate sector, there is pending, OSCPA-backed legislation that will be of great interest--and benefit--to you: the creation of a CPA/client testimonial privilege.

Inside THE STATE HOUSE

New Employee Benefit Plan Audit Conference, April 30, helps you stay on target.

Education - Conference news

New Feed the Pig[TM] PSAs urge spending wisely for long-term security: 'small changes today. Big bucks tomorrow.' This timely message appears throughout the newest Feed the Pig public service announcements (PSAs) from the AICPA and The Advertising Council.

Membership

Not-for-profit conference covers Form 990 changes, other major issues.

Education - Conference news

Ohio CPA/PAC Silent Auction raises money and builds excitement.

Member BENEFITS

Ohio CPAs predict economic recovery is at least one year away in OSCPA business poll: credit crunch likely to inhibit Ohio's business growth.

Member BENEFITS - Survey

Ohio Valley Chapter of Associated Builders and Contractors.

SOUTHWEST: CINCINNATI

Ohio's most influential CPAs: a commitment to the profession, a commitment to excellence.

Membership

Ohio's most influential CPAs: a commitment to the profession, a commitment to excellence.

Membership

Ohio's most influential CPAs: a commitment to the profession, a commitment to excellence.

Membership

Ohio's piece of the pie: how the recovery act affects you: when President Obama signed the American Recovery and Reinvestment Tax Act of 2009 (the Act), he ensured more than $300 billion worth of net tax cuts for businesses and individuals across the country. Locally, the Act will direct more than $8 billion to Ohio.

Cover story

Operation CPA hits close to home for volunteers: as any tax preparer will tell you, every minute between mid-January and April 15 is precious. However, for the fifth year, CPAs across Ohio volunteered their time during tax season to help Ohio's military families through Operation CPA.

Involvement

Operation CPA: volunteers needed to assist military families: recognize the sacrifice being made by Ohio reservists, Guard, and active service members by joining Operation CPA. This volunteer-based program matches CPAs with local military families in need of tax preparation assistance. The effort is the result of a partnership between The Ohio Society of CPAs and the Ohio National Guard.

Involvement

OSCPA Career Center: unemployment assurance during uncertain times: OSCPA members facing employment uncertainty or a layoff can access the OSCPA Career Center for practical career information and help making connections with potential employers.

Involvement

OSCPA, CAT coalition files amicus brief in Grocers Association challenge of the CAT.

Advocacy & Lobbying

OSCPA defends the interests of Ohio CPAs: Governmental Affairs. Advocacy. Lobbying. No matter what you call it, from a membership association perspective, members rank it among the most important services OSCPA provides. It's also often among the most intangible at times, and the most misunderstood.

Inside THE STATEHOUSE

OSCPA delivers 80 free programs through Online Library: you now have 80 programs on the hottest professional issues available to you free through OSCPA's Online Library--with more titles being added all the time.

Education

OSCPA membership protects your investment in yourself: you made a huge investment in yourself when you earned your CPA credential. Those three letters carry great distinction with employers and the public when it comes to hiring the best financial advisors in today's tough climate.

Member BENEFITS

OSCPA opposes new card check legislation: conflicts continue to surround controversial unionization legislation.

Legislative DEVELOPMENTS

OSCPA special interest sections: customized knowledge you need: the Ohio Society of CPAs represents the diverse interests of its nearly 24,000 members--whether they are in public practice, corporate practice, government or education. The Society's special interest sections provide customized content to this broad and diverse membership.

Membership

Passenger rail, unemployment and COBRA changes included in transportation budget.

Advocacy & Lobbying

Passion and community involvement drive OSCPA 2009 Public Service Award winner: David A. Brockman, CPA: for Dave Brockman, CPA giving back to his community comes naturally and from the heart.

Membership

Patenting tax strategies: what it means for the accounting profession: imagine filing your company's or your client's tax return. Weeks later, you receive notice that ACME tax services is suing you for patent infringement. This is the possibility with patented tax strategies. Several pieces of legislation are pending to remedy the situation. In the meantime, what does this mean for CPAs?

The Ohio Society of CPAs Academic Perspectives

Picking up the pace.

Message FROM THE CHAIR

PKF North American Network's Membership Services Committee.

CINCINNATI

Professional Issues Updates Roadshow gives insight on hot issues in the profession: 4 hours of FREE CPE for members.

Education

Rea & Associates.

New Philadelphia

Rea & Associates, Inc.

Millersburg

Rea & Associates, Inc.

Dublin

Rea & Associates, Inc.

Lima

Ready, set, codification: effective July 1, 2009, the FASB Accounting Standards Codification[TM] became the single source of authoritative nongovernmental U.S. GAAP.

Issue UPDATE

Restructured Young CPA activities kick off across Ohio: whether you have recently joined the profession or have a few years under your belt, taking advantage of The Ohio Society's Young CPA section is a great way to meet peers and Society leaders.

Involvement

Roxanne R. Bosh.

Canton

Save the date for the 2009 Ohio Accounting Shows: the expanded Accounting Show schedule continues for 2009, offering you more opportunities to get the education you need in an engaging and varied format.

Education

Schlabig & Associates Ltd.

Akron

Scholarship Day showcases students' knowledge of accounting issues.

Involvement

Schroedel, Scullin & Bestic.

Canfield

Self assessment exam.

Self-assessment exam.

Self-assessment exam.

Self-assessment exam.

Skoda Minotti.

Cleveland

Skoda Minotti has been recognized as a Northeast Ohio Success Award winner by Inside Business magazine for the fifth straight year.

CLEVELAND

Society's CPE season keeps ahead of turbulent times.

Education

SS&G Financial Services.

Columbus

SS&G Financial Services.

Akron

SS&G Financial Services.

Cleveland

SS&G Financial Services.

Solon

SS&G Financial Services, Inc.

Cleveland

SS&G Healthcare Services LLC.

Akron

State budget bill continues in Ohio House.

Legislative DEVELOPMENTS

State budget deliberations a struggle; first interim budget in 18 years signed.

Legislative DEVELOPMENTS

Strickland budget reflects economic struggles, new approaches.

Legislative DEVELOPMENTS

Student Ambassadors advance Ohio CPA Foundation's mission: the Student Ambassador Program, a flagship initiative of The Ohio CPA Foundation since 2001. uses the power of peer-to-peer influence to help undecided students see the benefits and opportunities of obtaining an accounting degree and pursuing the CPA license.

Involvement

Succession planning: who's going to catch you if you fall? No one is indispensable, but to your clients, it's close. Consider what would happen to your practice if you were unable to work for a period of time, or permanently.

Surviving today's economy main topic of 2009 Members Summit.

Member BENEFITS

Tax code reform next on president's agenda.

Legislative DEVELOPMENTS

Tax Practice of the Construction/Real Estate Client Service Team.

SOUTHWEST: CINCINNATI

Tax season resources give you advantages over the competition: as your professional partner, The Ohio Society of CPAs gives you tools you need to thrive this tax season. Find the expertise you need, stay on top of the latest changes and reach new clients with these easy-to-use resources.

Membership

Thank you to the following companies for supporting The Ohio Society of CPAs during 2008-09.

Membership

Thank you to the 2008 Ohio CPA/PAC contributors: Ohio CPA/PAC, the only state political action committee dedicated solely to the interests of the accounting profession, provides Ohio CPAs with an effective and efficient vehicle to collectively help elect pro-business legislators to the Ohio general assembly.

Advocacy & Lobbying

The Ohio Society of CPAs 2009-2010 conference calendar.

Calendar

The Ohio society of CPAs: 2009-2010 conference calendar.

Calendar

Thomas J. Groskopf, CPA, CVA.

Cincinnati

Thomas W. Davis, Jr., CFE, CPA, MTAX.

BOARDMAN

Tomorrow's CPAs: how changes to the CPA exam are challenging and preparing future CPAs: nothing may be more significant in the professional life of a CPA than preparing for, taking and passing the CPA Examination. And quite possibly, nothing is more difficult. It's a rite of passage--an experience that all CPAs have in common.

Volunteers ease consumers' concerns during tax season: stress levels 'dial up' for many CPAs during tax season. Nevertheless, when Ohio taxpayers dialed into local tax call-in programs across the state, OSCPA members answered.

Involvement

What is the biggest challenge for CEOs during a recession?

Summing Up

What the SEC's roadmap means for the future of IFRS: rule could require U.S. public companies to use IFRS beginning in 2014.

Issue UPDATE

Where are the Baby Boomers going?

Where do small business owners go for advice?

Summing Up

Who's going to catch you?

Message FROM THE CHAIR

Why should I care about social media? Remember when the Internet was a nerd thing that some people expected to be just a fad? Today, the Internet is a core part of business and life that's constantly evolving. Welcome to the age of 'social media.'.

www.rollyo.com.

Web Spotlight

Year-end gifts drive Centennial Campaign total higher: after the January/February issue of Catalyst went to press, The Ohio CPA Foundation received a handful of final pledges to The Centennial Campaign, which ended in November last year.

Involvement

153 new members and affiliates applied in December and January.

New members and affiliates

2008 MAP survey results: find out what your peers are doing.

2009 Members Summit & Annual Meeting set for June 30 in Columbus: insight, innovation and inspiration take center stage.

Education

2018: a world of global accounting and virtual business.

207 new members and affiliates applied in April and May.

New members and affiliates

212 new members and affiliates applied in October and November.

280 new members and affiliates applied in February and March.

New members and affiliates