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MACPA Professional	

        Issues Update	

      Regulatory Edition	

By: Tom Hood, CPA,
    CITP, CGMA	


   May 3, 2012	

  Columbia, MD
MACPA 2012 PIU / Town Hall Leg / Reg Update
The CPA	

 •  Education (150 hours)	

 •  Examination – Uniform CPA Exam	

 •  Ethics – Separate Ethics Exam	

 •  Experience – 2,000 hours of practical
     experience	


And CPE – - 80 hours of Continuing Professional Education reported every
            two (2) years, including four (4) hours of ethics training
What CPAs think about the future	

                                          30 Future Forums
                                              1,000 CPAs	

                                      Identified these top tr
•  Change
•  Complexity
•  Compliance
•  Convergence
•  Competition
organizations fail?
Complexity
e biggest challenge
 ng enterprises from
e on will be the
 elerating complexity
  the velocity of a



                        79%
 ld that is operating
a massively
 rconnected
 tem.




                        51%
6,000 pages	

17,000 pages	

                  500 Million words
MACPA 2012 PIU / Town Hall Leg / Reg Update
MACPA 2012 PIU / Town Hall Leg / Reg Update
en do we think about infrastructure
ssional	

dards	


             Federal Laws	

   State Law
Our infrastructure for
   regulating the US
financial markets has
 been created from a
series of reactions to
ses and changes and is
                       m and
                 Refor
   in needeet on Act
                of repair.
      Wa ll Str     i
-Frank er Protect
Co  nsum
                 Sarbanes-Oxley Act
      Finan
           cial R
                  egulat
 dits                    ory Re
MD Comptroller
 MD Comptroller




MD Comptroller




                   CA
“a series of steps or stages t
once initiated, continues to t
final step because each step
triggered by the preceding o
resulting in amplification of t
signal, information, or effect a
each stage.”
Most changes come from regulators and standard sett
  Us – Associations
         Them – Federal & State
  MACPA & AICPA
                  legislators
          Infrastructure


                       OR




                                                       New laws, reg
                                                           & regulato
Sarbanes-Oxley Act of 2003
CPAs required to register as
                       debt settlement advisors




odd-Frank - the bill that keeps on giv
•  Accountancy bills (20 states) - 51	

•  Auditor Rotation (3 states) - 8	

•  Mobility (2 states) - 6	

•  Regulation of Tax Preparers (3 states) - 5	

•  Tax on Accounting Services (6 states) - 11
•  Peer Review (4 states) - 7
Maryland & Federal Tax Preparer Law
    Threats to your CPA License
 Well intentioned consumer group
 Solving a problem – low income tax
 frauds
 But…creating problems for CPAS
  –  Licensed / Certified Tax Preparers
     would be confusing to the public
  –  Tax Preparer Exam using ACAT /
     H&R Block designation (ATA, ATP)
     opens door for second tier license
  –  Misinformation / confusion
hieved through collaboration in professio
                        WA

 A                                      MT                                                                                     ME
                                                   ND
 K
                   OR                                        MN
                              ID
                                                    SD                      WI
                                         WY                                                                          NY
                                                                                           MI
                                                                                                               *PA             CT        R
                                                        NE        IA
                         NV                                                                     OH
                                   UT                                            IL   IN                                                N
                                                                                                                               DE
              CA                              CO                                                     WV
                                                                                                                VA
 HI
         •  Collaborative effort with AICPA – CPA/SEA –KYNASBA
                                         KS     MO                                                                                       M

            & State CPA Societies                     TN
                                                                NC
                                                                                                                                DC

         •  48 + DC states passed legislation in four (4) yearsSC
                       AZ
                              NM
                                          OK
                                               AR


         •  Maryland enacted it in 2008            MS    AL *GA

                                                    TX                 LA

                                                                                                          FL




      CPA Mobility Legislation Pending - DC
                                                                                                                          GU

      CPA Mobility Enacted 48                                                                                                        U.S. V



 *    CPA Mobility Enacted Only for Other
sunami of 1099K and info returns
yland
                                 - 10
                                     99R
                                           - 20
                                                  08

CPAs in Tax
 e increase in IRS
tivity is swamping our
x practitioners and
 sting them hundreds
 hours in chasing
 wn IRS notices.
oins AICPA
  States
 upporting
 overnment
 mployee
meeting
 ttendance
we defeat the amendment!
he DATA
ct
State	
  Legisla+on	
  
regulations, and procedures
                                            	

A Bill SB 128
     Maryland Senate & 
   Maryland Governor 
   Law
om State Board
    House passes bill
      signs into law




                                                      Maryland State Boa
                                                       Public Accountan
State	
  Legisla+on	
  
Maryland’s	
  fiscal	
  crisis	
  
Maryland	
  Regulatory	
  Update	
  
CPA	
  Exam	
  Applica+ons	
  –	
  delays	
  up	
  to	
  120	
  
days	
  
CPA	
  Exam	
  Applica+ons	
  –	
  reasons	
  for	
  decline
New	
  safe	
  harbor	
  regula+ons	
  for	
  complila+o
Record	
  reten+on	
  
Commissions	
  &	
  referrals	
  fees	
  
CPA	
  licensing	
  Fee	
  reduc+ons	
  
Top	
  reasons	
  for	
  CPA	
  Exam	
  denia
ot	
  reading	
  and	
  following	
  the	
  direc+ons	
  for	
  submiLng	
  the	
  applica+on	
  (#1	
  reason	
  for	
  DELAY)	
  
ot	
  comple+ng	
  the	
  applica+on	
  completely	
  and	
  accurately	
  
ot	
  lis+ng	
  ALL	
  names	
  the	
  applicant	
  has	
  used	
  in	
  the	
  past	
  and	
  present.	
  
ot	
  lis+ng	
  ALL	
  transcripts	
  on	
  the	
  online	
  applica+on.	
  
ot	
  having	
  ALL	
  official	
  transcripts	
  sent	
  directly	
  from	
  ALL	
  schools	
  the	
  applicant	
  has	
  aWended.	
  We	
  DO	
  
ccept	
  transfer	
  credits;	
  we	
  must	
  have	
  the	
  official	
  transcripts	
  from	
  EACH	
  school.	
  	
  
ot	
  reques+ng	
  transcripts	
  for	
  other	
  credits/exams	
  taken-­‐	
  AP,	
  CLEP,	
  DANTES	
  ACE	
  etc.	
  These	
  credits	
  m
LSO	
  appear	
  on	
  a	
  regionally	
  accredited	
  schools	
  transcript	
  listed	
  with	
  +tle	
  and	
  credits	
  granted	
  for	
  the
xam.	
  If	
  they	
  are	
  listed	
  in	
  a	
  lump	
  sum	
  we	
  must	
  receive	
  a	
  leWer	
  from	
  the	
  school	
  explaining	
  the	
  course
 e	
  exams	
  were	
  accepted	
  for.	
  	
  
ot	
  submiLng	
  course	
  descrip+ons	
  and	
  course	
  syllabi,	
  especially	
  for	
  courses	
  taken	
  from	
  out	
  of	
  state	
  
 hools.	
  If	
  the	
  +tle	
  of	
  the	
  course	
  doesn’t	
  match	
  a	
  +tle	
  shown	
  on	
  our	
  educa+on	
  requirements	
  we	
  mu
ave	
  the	
  course	
  descrip+on	
  and/or	
  syllabi	
  from	
  the	
  catalog	
  for	
  the	
  year	
  you	
  took	
  the	
  course.	
  
ot	
  comple+ng	
  the	
  curriculum	
  checklist	
  completely	
  or	
  not	
  comple+ng	
  it	
  accurately.	
  
ot	
  having	
  a	
  course	
  by	
  course	
  evalua+on	
  done	
  for	
  the	
  purpose	
  of	
  taking	
  the	
  Uniform	
  CPA	
  exam	
  in	
  
 aryland	
  by	
  a	
  current	
  NACES	
  member	
  of	
  any	
  and	
  all	
  foreign	
  educa+on.	
  
 come	
  tax	
  not	
  taken	
  in	
  the	
  US	
  does	
  not	
  qualify	
  for	
  US	
  Federal	
  Income	
  Tax.	
  
ou	
  have	
  not	
  taken	
  a	
  three	
  semester	
  credit	
  hour	
  course	
  devoted	
  en+rely	
  to	
  ethics.	
  NOTE***A	
  U.	
  S.	
  
usiness	
  Law	
  course,	
  a	
  Law	
  and	
  Ethics	
  course,	
  an	
  audi+ng	
  and	
  ethics	
  course,	
  etc.	
  does	
  not	
  meet	
  the	
  
 quirements	
  for	
  ethics.	
  	
  
Safe	
  Harbor	
  =	
  6/1/2012	
  
 Compila,on	
  Repor,ng	
  Language.	
  
ompila*on	
  does	
  not	
  cons*tute	
  the	
  prac*ce	
  of	
  cer*fied	
  
blic	
  accountancy	
  if	
  the	
  compila*on	
  report:	
  

 ncludes	
  the	
  statement	
  “The	
  preparer	
  of	
  this	
  report	
  has	
  
undergone	
  and	
  is	
  not	
  required	
  to	
  undergo	
  peer	
  review”.

Does	
  not	
  reference	
  the	
  Statements	
  on	
  Standards	
  for	
  
 oun*ng	
  and	
  Review	
  Services	
  issued	
  by	
  the	
  AICPA.	
  	
  
Record	
  Reten+on	
  
Furthermore, the interpretation now allows a member to
contract with a client in advance as to which member-
prepared records or member’s work products constitute
client records and therefore will be returned to the client.
  
Finally, guidance pertaining to electronic records was
revised to clarify that members are to provide records in a
requested format if such records are available in that format
and are within the member’s custody and control.

  However, if an electronic record contains formulas, the
member can elect to provide the record without formulas
unless the member was engaged to provide such formulas
with the work product.
ne	
  of	
  the	
  most	
  essen+al	
  things	
  you	
  should	
  know	
  about	
  your	
  Mar
 A	
  license	
  is	
  that	
  your	
  license	
  expira+on	
  date	
  never	
  changes.	
  Onc
t,	
  it	
  stays	
  with	
  you	
  throughout	
  your	
  professional	
  life	
  as	
  a	
  CPA.	
  Ev
 ur	
  license	
  is	
  placed	
  on	
  inac+ve	
  status,	
  or	
  if	
  you	
  haven't	
  renewed
me,	
  the	
  month	
  and	
  day	
  of	
  your	
  expira+on	
  date	
  will	
  always	
  remai
me.	
  
 erefore,	
  it	
  is	
  very	
  important	
  to	
  consider	
  your	
  license	
  expira+on	
  d
you	
  have	
  an	
  inac+ve	
  or	
  an	
  expired	
  license.	
  If	
  you	
  apply	
  to	
  the	
  Bo
 reac+vate	
  or	
  reinstate	
  your	
  license,	
  your	
  fees	
  and	
  80	
  CPE	
  hours
 ly	
  apply	
  to	
  the	
  remaining	
  length	
  of	
  your	
  current	
  two-­‐year	
  term.
 u	
  apply	
  to	
  the	
  Board	
  three	
  months	
  before	
  your	
  term	
  is	
  set	
  to	
  ex
 u	
  will	
  only	
  be	
  covered	
  for	
  those	
  three	
  months.	
  	
  
 ms	
  Permit	
  -­‐	
  as	
  a	
  sole	
  prac++oner	
  is	
  not	
  required	
  to	
  hold	
  a	
  perm
 en	
  if	
  the	
  individual	
  chooses	
  to	
  organize	
  the	
  business	
  as	
  a	
  corpor
 a	
  limited	
  liability	
  company.	
  	
  
Maryland	
  fees	
  effec+ve	
  6/1/2012
 A	
  Exam	
  
  (1)	
  Audi+ng	
  and	
  AWesta+on	
  —	
  $[249]	
  200;	
  	
  
  (2)	
  Financial	
  Accoun+ng	
  and	
  Repor+ng	
  —	
  $[237]	
  200;	
  	
  
  (3)	
  Regula+on	
  —	
  $[211]	
  180;	
  	
  
  (4)	
  Business	
  Environment	
  and	
  Concepts	
  —	
  $[198]	
  180;	
  	
  
 ensing	
  Fees	
  
  Renewal	
  fee	
  —	
  $[80]	
  50;	
  for	
  two	
  years!	
  
  Applica+on	
  for	
  inac+ve	
  status	
  —	
  $[40]	
  25;	
  	
  
  Renewal	
  for	
  inac+ve	
  status	
  —	
  $[40]	
  25;	
  	
  
  Reinstatement	
  for	
  inac+ve	
  status	
  —	
  $[60]	
  50;	
  	
  
  Reac+va+on	
  from	
  inac+ve	
  status	
  —	
  $[80]	
  50;	
  	
  
  Reinstatement	
  of	
  expired	
  license	
  —	
  $[120]	
  100;	
  	
  
  Firm	
  applica+on	
  fee	
  —	
  $[80]	
  60;	
  	
  
  Firm	
  permit	
  fee	
  —	
  ${80]	
  60;	
  	
  
  Firm	
  renewal	
  fee	
  —	
  $[160]	
  120;	
  	
  
Rights & Recognition
         Max Teichman,
         Frank Blacklock                 • Privilege of Self-
                                                                                   AG opinion of 1981  
         & William Rogers
                   Regulation
                           Grants rights to non-
                                                                                                                      SB 560 Defeated
                                                                                                                     Maryland Corporate
                                                                                                                                       
                 
                    • Right to Sole Control                      CPAs for Reviews &                 Accountability Act
                                                                                         Comps.  
                                     over an Area of Practice
                                            MACPA requests
                                                                                                                              
                                                                                                       reversal of AG Opinion
                                                                                                       – “This is not an audit”
                                                                                                           language added  

/                                                        stops                                                     
                                                                                                                  MACPA wins use of
                                                    ACPA                                                         “consultants” in firm   Maryland
S                                                  M       al
                                                      sever to                                                    letterhead at State
                                                          pts                                                                            Special
                                                     attem 1924                                                          Board 
                                                          d                                                                              Session
    State Board of                                   amen
    Accountancy
                                                          law	

                                                        Accounting     Oct – Nov
                                                                                                                          Reform
        formed
                        Maryland                            gin
                                                                                                                        task Force
                                                                      As bend
S                                   becomes the 1st              n-CP at 2
                                                              No pts
                                                                                                                        addresses
                                                                                                                           SOX
                                                                                                                                                 MA
                                                               attem license                                                                      S
                                    state to restrict             Tier
                                                                            	

                                                                                   HB 1261 re-writes
              State Board Hearing
                                      practice for                                  CPA Law - 1986
                    May 1, 2003
     Ame
                                                                                    MACPA amendments                                              Tax
                                         CPAs  
                                    to ed requirements fail
                                                                                                         
                                                                    tries
                                                             MAC
                                                                 PA
                                                                      CPE                                                                       MAC
                                                             to pass 74                                                                          sim
                                                                    n 19
                                                              Bill i 975	

  MACPA Forms Task Force and                                            Ed
                                                                 &1                surveys members
               • CPA Bill signed April 10, 1900
                                 88% Sub Equivalency
                                                                               76% Peer Review & Safe
                 • MD is 3rd state (NY & PA)
                                                                                        Harbor
                                                                                             
                  Terry Hancock   
                               
                                               68% Non-CPA Ownership  
             chairs
/                                                              Larry  Kamanitz             
                                                                                         Dawson Grove             Legislative               Allen Del
/                             
                                     chairs
                                                                                             chairs               Committee   
                 chairs
                                                                 Legislative
                                                                                           Legislative                                       Legislat
                                                                 Committee   
                                                                                           Committee   
                                     Commit
MACPA 2012 PIU / Town Hall Leg / Reg Update
Public	

    Private         Int’l	

           Company	

   Company	

     Compa
 cial	

rting	



ting	



cs	



               State Boards of Accountancy
Private Company Standards
                        	

cision Due May 24th
Auditor Rotation
MACPA 2012 PIU / Town Hall Leg / Reg Update
he CPA Brand
MACPA 2012 PIU / Town Hall Leg / Reg Update
Why MACPA?
MACPA 2012 PIU / Town Hall Leg / Reg Update
CPA
s
                 CPAs
     Candidates
rotect – Protecting the CPA
MACPA 2012 PIU / Town Hall Leg / Reg Update
MACPA 2012 PIU / Town Hall Leg / Reg Update
MANAGING THE SEA CHANGE
Be the Captain of your own ship!
                               	


ontinuous
earning	

ompetency	

ollaboration
Workforce"
Priorities
 pidly developing
orkforce skills and
 pabilities
 stering collaboration
 knowledge sharing
 veloping future
aders
Critical
                        Turning Point

-level
                                                CFO
aff




          Supervisor
                    Controller




                           Manager
become the household
            names of this century will be
            renowned for sustained,
            large-scale, efficient
            innovation.
            The key to that capability is
            neither company loyalty nor
            free-agent autonomy but,
            rather, a strong collaborative
            community.
            HBR, July-August 2011



collaboration curve replaces the
MACPA 2012 PIU / Town Hall Leg / Reg Update
1835
      a sentiment or an idea that they want
             to produce in the world, they seek
             each other out; and when they have
             found each other, they unite. 
             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

sociations in America were seen as
leader s
ob is to set
 ontext and
 rovide
 ope and
nspiration..."
Tom	
  Hood,	
  CPA.CITP	
  
                      CEO	
  
  Maryland	
  Associa8on	
  of	
  CPAs	
  
   Business	
  Learning	
  Ins8tute	
  
             (443)	
  632-­‐2301	
  
        E-­‐mail	
  tom@macpa.org	
  
  Web	
  hNp://www.macpa.org	
  
Blog	
  hNp://www.cpasuccess.com	
  
                       	
  

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MACPA 2012 PIU / Town Hall Leg / Reg Update

  • 1. MACPA Professional Issues Update Regulatory Edition By: Tom Hood, CPA, CITP, CGMA May 3, 2012 Columbia, MD
  • 3. The CPA •  Education (150 hours) •  Examination – Uniform CPA Exam •  Ethics – Separate Ethics Exam •  Experience – 2,000 hours of practical experience And CPE – - 80 hours of Continuing Professional Education reported every two (2) years, including four (4) hours of ethics training
  • 4. What CPAs think about the future 30 Future Forums 1,000 CPAs Identified these top tr
  • 5. •  Change •  Complexity •  Compliance •  Convergence •  Competition
  • 7. Complexity e biggest challenge ng enterprises from e on will be the elerating complexity the velocity of a 79% ld that is operating a massively rconnected tem. 51%
  • 8. 6,000 pages 17,000 pages 500 Million words
  • 11. en do we think about infrastructure
  • 12. ssional dards Federal Laws State Law
  • 13. Our infrastructure for regulating the US financial markets has been created from a series of reactions to ses and changes and is m and Refor in needeet on Act of repair. Wa ll Str i -Frank er Protect Co nsum Sarbanes-Oxley Act Finan cial R egulat dits ory Re
  • 14. MD Comptroller MD Comptroller MD Comptroller CA
  • 15. “a series of steps or stages t once initiated, continues to t final step because each step triggered by the preceding o resulting in amplification of t signal, information, or effect a each stage.”
  • 16. Most changes come from regulators and standard sett Us – Associations Them – Federal & State MACPA & AICPA legislators Infrastructure OR New laws, reg & regulato
  • 18. CPAs required to register as debt settlement advisors odd-Frank - the bill that keeps on giv
  • 19. •  Accountancy bills (20 states) - 51 •  Auditor Rotation (3 states) - 8 •  Mobility (2 states) - 6 •  Regulation of Tax Preparers (3 states) - 5 •  Tax on Accounting Services (6 states) - 11 •  Peer Review (4 states) - 7
  • 20. Maryland & Federal Tax Preparer Law Threats to your CPA License Well intentioned consumer group Solving a problem – low income tax frauds But…creating problems for CPAS –  Licensed / Certified Tax Preparers would be confusing to the public –  Tax Preparer Exam using ACAT / H&R Block designation (ATA, ATP) opens door for second tier license –  Misinformation / confusion
  • 21. hieved through collaboration in professio WA A MT ME ND K OR MN ID SD WI WY NY MI *PA CT R NE IA NV OH UT IL IN N DE CA CO WV VA HI •  Collaborative effort with AICPA – CPA/SEA –KYNASBA KS MO M & State CPA Societies TN NC DC •  48 + DC states passed legislation in four (4) yearsSC AZ NM OK AR •  Maryland enacted it in 2008 MS AL *GA TX LA FL CPA Mobility Legislation Pending - DC GU CPA Mobility Enacted 48 U.S. V * CPA Mobility Enacted Only for Other
  • 22. sunami of 1099K and info returns
  • 23. yland - 10 99R - 20 08 CPAs in Tax e increase in IRS tivity is swamping our x practitioners and sting them hundreds hours in chasing wn IRS notices.
  • 24. oins AICPA States upporting overnment mployee meeting ttendance
  • 25. we defeat the amendment!
  • 28. regulations, and procedures A Bill SB 128 Maryland Senate & Maryland Governor Law om State Board House passes bill signs into law Maryland State Boa Public Accountan
  • 31. Maryland  Regulatory  Update   CPA  Exam  Applica+ons  –  delays  up  to  120   days   CPA  Exam  Applica+ons  –  reasons  for  decline New  safe  harbor  regula+ons  for  complila+o Record  reten+on   Commissions  &  referrals  fees   CPA  licensing  Fee  reduc+ons  
  • 32. Top  reasons  for  CPA  Exam  denia ot  reading  and  following  the  direc+ons  for  submiLng  the  applica+on  (#1  reason  for  DELAY)   ot  comple+ng  the  applica+on  completely  and  accurately   ot  lis+ng  ALL  names  the  applicant  has  used  in  the  past  and  present.   ot  lis+ng  ALL  transcripts  on  the  online  applica+on.   ot  having  ALL  official  transcripts  sent  directly  from  ALL  schools  the  applicant  has  aWended.  We  DO   ccept  transfer  credits;  we  must  have  the  official  transcripts  from  EACH  school.     ot  reques+ng  transcripts  for  other  credits/exams  taken-­‐  AP,  CLEP,  DANTES  ACE  etc.  These  credits  m LSO  appear  on  a  regionally  accredited  schools  transcript  listed  with  +tle  and  credits  granted  for  the xam.  If  they  are  listed  in  a  lump  sum  we  must  receive  a  leWer  from  the  school  explaining  the  course e  exams  were  accepted  for.     ot  submiLng  course  descrip+ons  and  course  syllabi,  especially  for  courses  taken  from  out  of  state   hools.  If  the  +tle  of  the  course  doesn’t  match  a  +tle  shown  on  our  educa+on  requirements  we  mu ave  the  course  descrip+on  and/or  syllabi  from  the  catalog  for  the  year  you  took  the  course.   ot  comple+ng  the  curriculum  checklist  completely  or  not  comple+ng  it  accurately.   ot  having  a  course  by  course  evalua+on  done  for  the  purpose  of  taking  the  Uniform  CPA  exam  in   aryland  by  a  current  NACES  member  of  any  and  all  foreign  educa+on.   come  tax  not  taken  in  the  US  does  not  qualify  for  US  Federal  Income  Tax.   ou  have  not  taken  a  three  semester  credit  hour  course  devoted  en+rely  to  ethics.  NOTE***A  U.  S.   usiness  Law  course,  a  Law  and  Ethics  course,  an  audi+ng  and  ethics  course,  etc.  does  not  meet  the   quirements  for  ethics.    
  • 33. Safe  Harbor  =  6/1/2012   Compila,on  Repor,ng  Language.   ompila*on  does  not  cons*tute  the  prac*ce  of  cer*fied   blic  accountancy  if  the  compila*on  report:   ncludes  the  statement  “The  preparer  of  this  report  has   undergone  and  is  not  required  to  undergo  peer  review”. Does  not  reference  the  Statements  on  Standards  for   oun*ng  and  Review  Services  issued  by  the  AICPA.    
  • 34. Record  Reten+on   Furthermore, the interpretation now allows a member to contract with a client in advance as to which member- prepared records or member’s work products constitute client records and therefore will be returned to the client. Finally, guidance pertaining to electronic records was revised to clarify that members are to provide records in a requested format if such records are available in that format and are within the member’s custody and control. However, if an electronic record contains formulas, the member can elect to provide the record without formulas unless the member was engaged to provide such formulas with the work product.
  • 35. ne  of  the  most  essen+al  things  you  should  know  about  your  Mar A  license  is  that  your  license  expira+on  date  never  changes.  Onc t,  it  stays  with  you  throughout  your  professional  life  as  a  CPA.  Ev ur  license  is  placed  on  inac+ve  status,  or  if  you  haven't  renewed me,  the  month  and  day  of  your  expira+on  date  will  always  remai me.   erefore,  it  is  very  important  to  consider  your  license  expira+on  d you  have  an  inac+ve  or  an  expired  license.  If  you  apply  to  the  Bo reac+vate  or  reinstate  your  license,  your  fees  and  80  CPE  hours ly  apply  to  the  remaining  length  of  your  current  two-­‐year  term. u  apply  to  the  Board  three  months  before  your  term  is  set  to  ex u  will  only  be  covered  for  those  three  months.     ms  Permit  -­‐  as  a  sole  prac++oner  is  not  required  to  hold  a  perm en  if  the  individual  chooses  to  organize  the  business  as  a  corpor a  limited  liability  company.    
  • 36. Maryland  fees  effec+ve  6/1/2012 A  Exam   (1)  Audi+ng  and  AWesta+on  —  $[249]  200;     (2)  Financial  Accoun+ng  and  Repor+ng  —  $[237]  200;     (3)  Regula+on  —  $[211]  180;     (4)  Business  Environment  and  Concepts  —  $[198]  180;     ensing  Fees   Renewal  fee  —  $[80]  50;  for  two  years!   Applica+on  for  inac+ve  status  —  $[40]  25;     Renewal  for  inac+ve  status  —  $[40]  25;     Reinstatement  for  inac+ve  status  —  $[60]  50;     Reac+va+on  from  inac+ve  status  —  $[80]  50;     Reinstatement  of  expired  license  —  $[120]  100;     Firm  applica+on  fee  —  $[80]  60;     Firm  permit  fee  —  ${80]  60;     Firm  renewal  fee  —  $[160]  120;    
  • 37. Rights & Recognition Max Teichman, Frank Blacklock • Privilege of Self- AG opinion of 1981 & William Rogers Regulation Grants rights to non- SB 560 Defeated Maryland Corporate • Right to Sole Control CPAs for Reviews & Accountability Act Comps. over an Area of Practice MACPA requests reversal of AG Opinion – “This is not an audit” language added / stops MACPA wins use of ACPA “consultants” in firm Maryland S M al sever to letterhead at State pts Special attem 1924 Board d Session State Board of amen Accountancy law Accounting Oct – Nov Reform formed Maryland gin task Force As bend S becomes the 1st n-CP at 2 No pts addresses SOX MA attem license S state to restrict Tier HB 1261 re-writes State Board Hearing practice for CPA Law - 1986 May 1, 2003 Ame MACPA amendments Tax CPAs to ed requirements fail tries MAC PA CPE MAC to pass 74 sim n 19 Bill i 975 MACPA Forms Task Force and Ed &1 surveys members • CPA Bill signed April 10, 1900 88% Sub Equivalency 76% Peer Review & Safe • MD is 3rd state (NY & PA) Harbor Terry Hancock 68% Non-CPA Ownership chairs / Larry Kamanitz Dawson Grove Legislative Allen Del / chairs chairs Committee chairs Legislative Legislative Legislat Committee Committee Commit
  • 39. Public Private Int’l Company Company Compa cial rting ting cs State Boards of Accountancy
  • 40. Private Company Standards cision Due May 24th
  • 47. CPA s CPAs Candidates
  • 51. MANAGING THE SEA CHANGE Be the Captain of your own ship! ontinuous earning ompetency ollaboration
  • 52. Workforce" Priorities pidly developing orkforce skills and pabilities stering collaboration knowledge sharing veloping future aders
  • 53. Critical Turning Point -level CFO aff Supervisor Controller Manager
  • 54. become the household names of this century will be renowned for sustained, large-scale, efficient innovation. The key to that capability is neither company loyalty nor free-agent autonomy but, rather, a strong collaborative community. HBR, July-August 2011 collaboration curve replaces the
  • 56. 1835 a sentiment or an idea that they want to produce in the world, they seek each other out; and when they have found each other, they unite. 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 sociations in America were seen as
  • 57. leader s ob is to set ontext and rovide ope and nspiration..."
  • 58. Tom  Hood,  CPA.CITP   CEO   Maryland  Associa8on  of  CPAs   Business  Learning  Ins8tute   (443)  632-­‐2301   E-­‐mail  tom@macpa.org   Web  hNp://www.macpa.org   Blog  hNp://www.cpasuccess.com