1. Welcome to the Spring
2010
Professional Issues Update
An Exclusive Benefit
For MACPA Members
“A pioneer in using social media and Web 2.0 technologies in
accounting, Hood (and his team at MACPA) has tapped his
expertise to roll out one of the most extensive sets of resources
in the country for helping CPAs handle the recession.”
- Bill Carlino, Editor Accounting Today Magazine 1

2. Why we are here?
C
P
A

3. CPA Professional 2.0
1. Learning & staying
on the cutting edge
2. Managing my career
3. Doing my work
4. Interacting with
peers
5. Becoming a leader
in my field
Allen Blue – CEO of Linked In

4. Are you an untouchable?
A Washington lawyer friend recently
told me about layoffs at his firm. I
asked him who was getting axed.
He said it was interesting: lawyers
who were used to just showing up
and having work handed to them
were the first to go because with the
bursting of the credit bubble, that
flow of work just isn’t there.
But those who have the ability
to imagine new services, new
opportunities and new ways
to recruit work were being
retained. They are the new
untouchables.

5. What is the # 1 reason leaders (and their
organizations) fail?
5

6. What is different?

7. Being in business today feels like being in
permanent whitewater
7

8. You feel
overwhelmed
by the rapid
and turbulent
pace of change
and
uncertainties in
business today

9. You need new skills and new approaches
to ride these waves of change
Photo: Pratt’s surfing page

10. You will learn
to become a
navigator of
change using
BLI's I2A -
Insight to
Action strategic
thinking system
Sight Insight Create Communicate Inspire!

11. Five Qualities of Extraordinary Leaders
1. Sight - Ability to see emerging
patterns and shift perspective
when necessary
2. Insight - Ability to learn faster
than the rate of change in your
industry
3. Create - Ability to think
strategically and critically to gain
insights that create new
opportunities
4. Communicate - Ability to
collaborate inside and outside
your organization and to build
and sustain social networks of
people engaged in the work
5. Inspire – Ability to mobilize
support and engage others to
join you in ACTION

12. It’s not what you look at that matters, it is what
you see – Henry David Thoreau
“The faster you go, the further
ahead you have to see.”

13. Insights & Opportunities
“But a time of turbulence is
also one of great
opportunity for those who
can understand, accept and
exploit the new realities. It is
above all a time of
opportunity for leadership.”
‐ Peter Drucker,
Managing in Turbulent Times
Insight

14. Create!
“The best way to
predict the future
is to create it.”
‐ Peter Drucker,
Managing in Turbulent Times
Create

15. Communicate
Extraordinary
leaders must be O
E W R
adept at network K
leadership – which T
S
is the building & N
sustaining of large
social networks of
people engaged in
the work.
Communicate

16. Inspire to Action
You must be
able to reach
the hearts
and minds of
the people
doing the
work. Inspire!

17. Today’s agenda
• What we see ‐ trends & issues we are
watching
• What do you see and what are your insights?
– External environment
– Internal environment – SCOT
• Finding the strategic opportunities for you
• Beginning of strategic planning process
Sight Insight Create Communicate Inspire!

18. Trends & Issues
• The economy
• Connect – Protect – Achieve
• The mega‐trends
– Globalization
– Workforce & Demographics
– Technology
• The Profession
Sight Insight Create Communicate Inspire!

19. The economy is still uncertain?
Economists offer a wide range of predictions...
Source: Banham, R. (2010 Mar 1). The shape of things to come. CFO Magazine.

22. The fact of the matter is, this is not a normal
downturn, this is a …fundamental re-SET!
- Steve Ballmer – CEO Microsoft

23. The Pace of Change is Accelerating Faster
“As it relates to science and technology, the rate of
change in the next decade, is likely to be 4 to7 times
faster than in the last decade. If it is 4x faster it would
be like planning for 2010 in 1890, if it is 7x faster it
would be like planning for 2010 in 1670.”
-Expert on Education Panel, The Aspen Institute, 2007

24. Connect
To your Profession
To our community
To each other

25. Connect
• Chapters
• Committees
• Conferences
• CPE events
• NYPN
• Educators
• Students
• Social Networks

26. Despite a turbulent economy,
learn how to make your business thrive
MACPA’s Business & Industry Conference
May 14 Turf Valley, Ellicott City
Topics:
• Annual Update
• National & Local Professional Issues Update
• Enterprise Risk Management
• The Virtual Workplace
• Strategic Planning
• Professional/Career Development
• Political & Social Changes in the Business Environment
• Economic Update

27. 2010 Event Schedule
www.macpa.org/events
 April 30 GNFP Conference
 May 14 Business and Industry
 June 7 Employee Benefit Plan Audit
 June 28-29 New! Maryland CPA Summit
 June 30- July 3 Annual Beach Retreat
 Sept 21 Government Contractors
 Sept 13 & 14 Technology/AccountingWeb
 Sept 27-28 Chesapeake Tax
 Oct 4 International Conference
 Oct 26 Practitioners’
 Nov 1-5 Advanced Tax Institute
 Jan 2011 Educator’s Conference

28. Protect

29. Protect
“No man’s life, liberty, or
happiness are safe when
the legislature is in session”
– Mark Twain
IRS 7216, FTC Red Flags, Sales Tax on
Services, Tax Preparer regulations, Wall Street
Reform Act, Sarbanes-Oxley Act…

30. State CPA Statutes
police power of the states to protect their citizens vs commerce clause

31. Where do major changes come from?
Us – MACPA & AICPA Them
OR

32. An example of “us” - The 120/150
Hour CPA Exam Bill (HB 1137)
Changes the requirements to sit
for the CPA exam to allow you to
sit for the Exam upon
completion of 120 hours (and
the requirements of section 1 &
3) and get licensed upon
completion of the final 30 credit
hours (and the requirements in
group 2)

33. The A‐team!

35. A tale of two bills…

36. The clock runs out at midnight

37. 37

38. CPAs swear oath to “protect the public
interest”
Maryland DLLR Swearing-in of new CPAs
June 28, 2010
At the MACPA Member Summit

39. Do the math!
• 90 Days
• 188 legislators
• 2,500+ bills
• House = 141
• Senate = 47
MACPA
• Legislative Executive
Committee
• PAC
• State Tax Committee
• Board of Directors

40. State CPA Statutes
police power of the states to protect their citizens vs commerce clause

41. Landscape of Financial Regulatory
Reform
White House Senate Banking Committee
Financial
Regulatory
Reform
House Financial
Industry Groups Services Committee

42. Latest proposals -Wall Street Reform & Consumer
Protection Act - HR 4173
1. Promote robust supervision
and regulation of financial
firms
2. Establish comprehensive
regulation of financial
markets
3. Protect consumers and
investors form financial
abuse
4. Provide the government with
the tools it needs to manage
financial crisis
5. Raise international regulatory
standards & improve
international cooperation
http://www.financialstability.gov/docs/regs/FinalReport_web.pdf

43. Wall Street Reform & Consumer
Protection Act
• HR 4173
o Passed House floor vote (223‐202)
o Combines CFPA Act & Investor Protection Act
• Provisions
o PCAOB authority to scope the regulation of audits for all
broker‐dealers through rulemaking
o Exempts non‐accelerated filers from SOX Section 404(b)
• Progress
o Recognizes CPAs’ valuable advice and counsel
o Excludes sales of securities or extension of credit

44. Senate Version Introduced
• Dodd introduced Senate bill March 15
• Passed Senate committee March 22
• Establishes Financial Stability Oversight Council
• Grants greater powers to Federal Reserve
o Break up large entities that pose a “grave threat”
o Examine bank‐holding companies >$50 billion in assets
o Create Consumer Financial Protection Agency within Fed
• Includes version of Volcker Rule
• Proposes transaction fee to establish fund for future financial
collapse

45. “Red Flags” Rule
Fair and Accurate • Requires written plan for identity verification for
Credit anyone who is a “creditor”
• Defines “creditor” too broadly
Transaction Act
• AICPA , state societies wrote letters urging delay of rules
(enforcement delayed twice)
Implementation • Nov. 1 implementation date delayed to June 1, 2010
• AICPA released guidance for CPAs on Oct. 16
• AICPA continues to seek exemption for CPAs
Advocacy • ABA and subsequent AICPA lawsuits filed

46. Tax Issues
Disclosure of
Tax strategy Regulation of
uncertain tax Sec 7216
patents preparers
positions
Health care Estate tax AMT Tax reform
Valuation Workload Workforce
LIFO
discounts compression mobility

47. Tax Preparer Registration
Congress’ Concerns
• High error rate associated with Earned Income Tax Credit
• Consumer protection
IRS Proposal
• Registration of all paid tax return preparers; fee
• Preparer Tax Identification Number; subject to Circular 230
• Non‐affiliated tax preparers must:
• Pass “competency” exam
• Complete 15 hours education annually

48. Tax Preparer Penalty - 7216
• Temporary Regulations (12/29/09)
o Can filter newsletters to specific clients
o Can generally disclose scope of practice to potential clients
o Can disclose specific taxpayer information if required for qualify, peer
or conflict reviews
• Rev Rul 2010‐4 (12/30/09)
o No advance approval necessary to:
• Contact client regarding change in tax law or regulations
• To use unrelated third party to create, publish and distribute
newsletters
• Rev Rul 2010‐5
o Generally permits disclosure of specific taxpayer information as
necessary to the preparer’s professional liability insurance carrier

49. Estate Tax
• House action
o Proposed permanent extension of $3.5 million exemption, 45% rate
o Republicans wanted $5 million exclusion and 35% rate, or, as
an alternative, either total repeal or reducing the rate to that of long
term capital gains
• Meantime, total repeal
o Total repeal as of 1/1/10 but carryover basis
• Note – 1/1/10 not total carryover basis – get to step up 1.3 million of assets
(as selected by executor) and another 3 million if there is a surviving spouse
• AICPA position
o Consistency important
o Index exemption to inflation
o Conform exemptions for estate, gift, generation skipping and special
use valuation
o Portability of exemption between spouse so, if first to die, does not
use full exemption; residual amount automatically carries over to the
surviving spouse

50. Health Care and Taxes
• Patient Protection and Affordable Care Act signed into law March 23
• Health Care and Education Reconciliation Act of 2010 signed into law
March 30
• Numerous tax provisions within for individuals and employers, including:
o Premium Assistance Credit
o Small Business Tax Credit
o Excise Tax on Uninsured Individuals
o Medical Care Itemized Deduction Threshold
o Additional Hospital Insurance Tax on High‐Income Taxpayers
o Excise Tax on High Cost Employer‐Sponsored Coverage
o Tax on HSA Distributions
o Expansion of Adoption Credit, Adoption Assistance Programs
o Information Reporting
o Adult Dependent
o Medicare Tax on Investment Income

51. Looking to the Future
• 2011 top rates go up ‐ 36% and 39.6%
• Proposals not getting traction
o Increase capital gains rate to 20%
o Limit itemized deduction to 28% rate
• Proposals getting traction
o Taxing carried interest as ordinary income
o Codification of economic substance doctrine
o Impose limits on family limited partnership valuations
o LIFO repeal
o AMT “patch “ will happen

52. Standards Changes
• AS 5 - PCAOB
• IFRS – SEC International gets legs (again)
• Fair Value Accounting
• XBRL – SEC mandatory
• Codification Project – FASB
• Clarity Project – ASB
– Convergence with international
• Reliability Project (comps & reviews)
• DOL 403 (b) Plans
• Internal Control – COSO
• Fin 48 effective 2009
• Form 990 Changes
• Fraud & Forensic SAS 99
• FASB – IASB Convergence Project

53. Compilation and Review Standards
• SSARS No. 19 issued on December 30, 2009
• Represents the most significant changes to the compilation
and review literature since 1978
• How SSARS 19 differs from the April 2009 exposure draft
o SSARS 19 retains the concept of limited assurance rather
than moderate assurance
o Non‐independent review not part of SSARS 19
53

54. Clarity Project
• Convergence of auditing standards
• ASB redrafting all of the auditing sections in Codification of
Statements on Auditing Standards
o Apply the clarity drafting conventions and converge the
material with the ISAs
• Effective date is expected to apply to audits of financial
statements for periods beginning no earlier than December
15, 2010

55. Ethics and Independence
Codification
• Professional Ethics Executive Committee creating a single
source of easy‐to‐use guidance on AICPA ethics and
independence matters
• Restructure AICPA Code of Professional Conduct and
combine with related guidance
• Benefits
o Topically organized; simpler, easier and more intuitive to use
o Improved research capability
o Reduced time and effort in identifying differences with IFAC
Code
• Scheduled for 3 years ( through 2011)

56. SEC Roadmap released
Early adopters Large
can file using Accelerated
IFRS Filers Small-caps
2010 2014 2016
2011 2015
Official SEC Accelerated
decision filers –
point second
wave

57. IASB/FASB Convergence
• Hope to complete convergence by 2011
• Outstanding Issues:
– Revenue recognition
– Financial statement presentation
– Leases
– Financial instruments
– Liabilities and equity distinctions
– Consolidations
– Derecognition
– Post-employment benefits
57

58. Blue Ribbon Panel: Members
• Rick Anderson, Moss Adams, LLP • Terri Polley, FAF
(Chairman of BRP) • Steve Feilmeier, Koch Industries
• William Knese, Angus Industries • Krista McMasters, Gunderson
• Michael Menzies, Easton Bank and • Dev Strischek, SunTrust Banks, Inc.
Trust Company • Hubert Glover, REDE, Inc.
• Billy Atkinson, NASBA • Barry Melancon, AICPA
• Kewsong Lee, Warburg Pincus • Mark Vonnahme, Surety, Arch
• David Morgan, Lattimore, Black, Insurance Group
Morgan and Cain PC • David Hirschmann, U.S. Chamber of
• Daryl Buck, Reasor’s Holding Commerce
Company, Inc. • Jason Mendelson, Foundry Group
• Paul Limbert, WesBanco, Inc. • Teri Yohn, Indiana Univ.

59. Potential Versions of
Private Company IFRS
IFRS with
differential
reporting
U.S. Adapted (accent) Separate U.S.
version of Private Co.
Private Entities GAAP – Revised
(Dialect) (PCFRC)
Separate U.S.
IFRS SME
Private GAAP‐
Company Maintained
and Updated

60. Achieve

61. Globalization

62. 5 Forces of Globalization
1. Growth of consumers in emerging economies
2. Technologies that empower consumers &
communities
3. Increase in labor productivity in developed markets
4. Shift of economic activity between and within
regions
5. Increasingly global markets for labor & talent

63. It is not either global or local, it is AND…
Glocal

64. Workforce / Pipeline

65. Bright spot?

66. AICPA - Accounting Doctoral
Scholars
• $16.8 million contributed
• 70 firms & 41 state societies
• 39 universities
• 99 complete applications
• 60 selected for conference
• 30 selected as ADS Scholars

69. Live First,
Work Second
Digital Natives

70. Generation Gap? Or Generation Lap?
Generations
“In 1997, young people for the first time were
recognized by adults as being authorities on
something truly revolutionary – digital technology,
interactive media, and collaboration.”
– Don Tapscott “Growing Up Digital”
NGenophobia—the irrational and morbid
fear of youth, especially with regards to
their use of the Internet

71. What are baby boomers most “clueless about”?
• Mom does not know how to
work the TV
• Computers-
do not let Dad touch it
• Technology in general
• Certain forms of technology
• Digital camera operation
• Boomers think work is
everything

72. Gen X – Stuck beneath the boomer ceiling
10 ways to breakthrough
1. Play to your strengths
2. Build your brand
3. Collaborate – create the context
for your success
4. Raid the candy store – learning &
development
5. Change the rules
6. Influence the organization
7. Influence the Boomers
8. Take initiative
9. Honor your commitments
10. Build & leverage your network

73. How to start the conversation
The eight Net Gen Norms
1. Freedom – The freedom to work when and
where you want
2. Customization – My job my life
3. Scrutiny – I know what you did last night
4. Integrity – Be a good company to work for
5. Collaboration – Teamwork
6. Entertainment – Work should be fun
7. Speed – Let’s make things happen now!
8. Innovation – Let me invent

74. Bottom Line: How to keep your star talent
• Engage your top performers
• Coach tomorrow’s leaders
• Manage your Millennials
Think AMP
• Autonomy
• Mastery
• Purpose

75. Technology

76. • Information Security • Training & Competency
Management • Identity & Access
• Privacy Management Management
• Secure Data File Storage, • Improved Application &
Transmission and Integration
Exchange • Document, Forms, Content
• Business Process & Knowledge Management
Improvement / Work Flow • Electronic Data Retention
• Mobile & Remote Strategy
Computing

77. The SEC Mandate

79. Technology & Web 2.0
By 2010, Millenials/Gen Y-ers will outnumber
Baby Boomers.

80. Here are five major benefits that The Economist
report says that social media has created:
1. Trusted online venues where real people
can meet up using their real identities.
2. New ways for firms and organizations to
reach their customers and those who
influence them.
3. Reduced friction in labor markets by
allowing employers and prospective
employees to find each other and connect.
4. Faster information flow and communication
inside companies and organizations.
5. A "free and immensely powerful set of
communication and collaboration tools to
everyone on Earth who has access to a
broadband internet connection."

82. Social media = social capital
real world examples

83. Research says…
• To ban or not to ban? A recent University of
Melbourne study showed that people who use the
internet for personal reasons at work are about 9%
more productive than those who do not.
"One day at work they took away our tools, like
Facebook, Pandora, Bebo, NPR. Work is slow
now, cold and boring." —STEVE RESSLER, 27,
TAMPA, FLORIDA
In a social environment based on networked individualism, the
internet’s capacity to maintain and cultivate social networks has real
payoffs (in the workplace).”– “The Strength of Internet Ties” Report

84. Risk Management
• Educate & train your staff
• Set security & usage policies
• Restrict Access during certain
times (if you have to)
• Monitor – using search &
google alerts

85. MACPA social media efforts featured
in J of A and win 3rd place in Mobbies,
Top 75 Biz blogs & Top 50 Acctg blogs
MACPA won 2
out of top 10 Biz
blogs in MD

87. CPA Profession

88. Top 10 Issues Facing CPAs
1. Economic Outlook
2. Tax
3. Business Operations
4. Implementation and Execution
of Plans
5. New Business Development
6. Personal/Professional
Development
7. Management and Leadership
8. Financial Regulatory Reform
9. Access to Financing and Credit
10 New Accounting Standards,
IFRS
Source: CPA Trendlines for AICPA Feb, 2010

89. Top Ten Issues for MFG
1. Regulatory/Legislative (56)
2. Private Company Leadership (47)
3. Capital Markets Awareness / Recognition (34)
4. Rethinking Business Model (25)
5. Protect Audit/CPA Franchise (20)
6. Risk Management (Audit efficiencies) (20)
7. Leadership Development / Succession
Planning (19)
8. Global / International (Clients / IFRS /
Branding) (17)
9. Leveraging Technology & Social Media (17)
10. MFG Issues specific forums / focus groups (8)
89

90. PCPS/TSCPA MAP Survey 2009
Top Five Issues Facing Firms 21+
1. Client Retention
2. Marketing / Practice Growth
3. Tax Law Changes & Complexity
4. Keeping up with Regulations &
Standards
5. Retaining Qualified Staff /
Work/Life Balance
For larger firms add Partner
Accountability & Succession Planning Mark Koziel, CPA
AICPA PCPS
http://pcps.aicpa.org/
90

91. Top Ten Issues for FEI
1. Economic Recovery and the U.S. Fiscal Outlook
2. Health‐Care Reform
3. Employee Benefits
4. Financial Regulatory Reform
5. Global Convergence of U.S. GAAP and IFRS
6. Financial Instruments
7. Financial Statement Regulation
8. Revenue Recognition
9. Business Taxation
10. *XBRL
91

92. Business & Industry Responsibilities
AICPA Core – 1/3 of B&I AICPA non-Core – 2/3 of B&I
Responsibilities Responsibilities
Financial accounting Strategic planning
Financial reporting Sustainability
Audit Budgeting
Tax Financial operations management
Risk management & internal
1/3 Core controls
2/3
Internal audit
Additional
Governance
HR & benefits
IT, legal, purchasing

93. Are you a value integrator?
Efficiency, insight, integration
1.Scorekeeper
2.Disciplined operators
3.Constrained advisors
4.Value Integrators
http://www.ibm.com/cfostudy

94. # 1 Gap is developing people in Finance
Source: 2010 IBM Global CFO study

95. Image of the CPA
The future success of the CPA profession relies a
great deal upon public perception of CPAs'
abilities & roles
- CPA Vision Project

96. So what does the future look like for CPAs?

97. CPA re:Vision –the wisdom of the crowd
Our core purpose, our reason
for being is
CPAs...
Making sense
of a changing
and complex
Here is what they
said…
world.

98. Top 5 Competencies needed to ride the
waves of change
• Communication &
Leadership
• Strategic & Critical Thinking
• Focus on the Customer,
Client, and Market
• Interpretation of Converging
Information
• Technologically adept

99. Top 5 Attributes of CPAs
• Has integrity
• Competent
• Objective
• Able to synthesize
information
• Focused on client
needs
99

100. Bottom Five Attributes of CPAs
• Creative & innovative
• Demonstrates leadership
• Able to see the big picture
• Communicates effectively
• Technologically adept

101. CLO Magazine
Stephen Miles, vice chairman of Heidrick &
Struggles, an executive recruitment firm, said this:
"The best CEOs in the world are a combination of
CEO, COO and CFO. They are inspirational,
financially literate and know the ins and outs of their
business at a sophisticated level."

102. Accounting is the quickest path to
the corner office
1. Broader and longer line of
sight (future focus)
2. Network leadership
3. Strong analysis skills
(financial and
operational)
4. Communication skills
5. Global perspective
Top 5 skills of the post-recession leader
– CLO Magazine

103. Top 10 Opportunities for CPAs
1. Valuation 6. Green / sustainability
2. Forensics and fraud 7. XBRL
3. Governmental – 8. Tax planning
State/local/NFP 9. Enterprise Risk
4. International Management
(IFRS and tax) 10. Renewable energy
5. Health care

104. How to increase your odds of roaring
out of the recession from HBR
1. Focus on operational efficiency (smart
spending and targeted headcount
reduction for efficiency versus across-
the-board headcount reductions).
2. Investment in developing new markets
(leveraging your product / service mix
into expanded markets -- geographic,
new segments or niches).
3. Investments in enlarging the asset
base. (In professional services, that is
training and development and strategic
staffing for new opportunities.) I call
this placing careful bets on the future.
http://www.cpasuccess.com/2010/03/how-to-beat-the-odds-and-roar-out-of-the-recession.html

105. Are you indispensable?
Imagine an organization with an
employee who can accurately see
the truth, understand the situation,
and understand the potential
outcomes of various decisions.
And now imagine that this person
is also able to make something
happen.
This is our leader, our marketer,
our linchpin!

106. Tools for CPA Leaders

107. The meta map of the I2A™Strategic Thinking System provides an
architecture or framework to structure thinking and conversation as you
engage. When talking about complex issues that aren’t completely
understood, or debating solutions where there are multiple points of view, it is
easy 107get lost in the conversation and prematurely locked into a solution.
to

108. Insight & Communicate
CPA
templates
to help
you with...

109. Insight & Communicate – Social Media Tools
http://www.cpalearning2.com

111. Tom Hood, CPA.CITP
CEO
Maryland Association of CPAs
Business Learning Institute
(443) 632‐2301
E‐mail tom@macpa.org
Web http://www.macpa.org
Blog http://www.cpasuccess.com
Blog http://www.bizlearningblog.com

112. MACPA resources
• CPA Success, our daily blog
www.CPASuccess.com
• CPA Spotlight, our weekly podcast
www.macpa.org/podcast
• Other MACPA blogs:
• www.CPALegislativeInsider.com
• www.NewCPAs.com
• www.Bizlearningblog.com
• CPA Learning 2, a Web 2.0 playground by CPAs for CPAs
www.CPALearning2.com
112

113. Tools
• I2A – Insights to Action – a strategic thinking system
– http://www.bizlearning.net/learningcenter/customizedtraining/event_detail_inHouse.cfm?eventid=09IASTS
• CPA Vision project
– http://www.cpavision.org
• Social media – How are CPAs using social media
– http://www.cpasuccess.com/2009/09/how‐are‐cpas‐using‐social‐media.html
– Social Media Quick Start Program
– http://www.bizlearning.net/learningcenter/customizedtraining/event_detail_inHouse.cfm?eventid=09SOCMED
• XBRL
– http://www.xbrl.org
– Blog posts from CPA Success
– http://www.cpasuccess.com/2009/06/xbrl‐and‐government‐a‐marriage‐made‐in‐nevada.html
– http://www.cpasuccess.com/xbrl/
• Mindmanager CPA edition
– http://www.mindjet.com/cpas/mj.aspx

114. Professional Issues Update
Spring, 2010
Tom Hood, CPA.CITP
CEO & Executive Director
Maryland Association of CPAs
http://www.MACPA.org
tom@macpa.org
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