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In memoriamJohn F. Woods, Jr.GreenwoodDied June 25, 2013rMEMORIAL GIFTIn Memory ofJohn F. Woods, Jr.Greenwoodto theEducation FoundationByTaylor, Powell,Wilson & Hartford, P.A.GreenwoodIn this ISSUEWelcome New Members. 2Factors Driving EmploymentRelated Disputes. 4Fraud Lessons LearnedThe Hard Way. 5Sept.-Oct. CPE.10-12m i s s i s s i p p i s o c i e t y o f c e r t i f i e d p u b l i c a c c o u n ta n t svolume xlviiiaugust 2013Josh Norris of Corkern & Norris Chosenfor AICPA Leadership AcademyNorris one of only 38 under age 36 selected for the prestigious groupJosh Norris, managing member ofCorkern & Norris, has been selected as oneof just 38 CPAs under age 36 in the nation toparticipate in the American Institute of CPAs5th annual Leadership Academy in Durham,N.C. this fall.Norris will join rising stars in theaccounting profession from across thecountry to learn leadership theory andstrategic planning techniques, developtools for handling complex managementchallenges and discuss the most importantissues facing CPAs and the accountingindustry.Leadership Academy participants willbe joined by some of the profession’smost influential leaders, including AICPAChairman Richard Caturano, CPA, CGMA,and Barry Melancon, CPA, CGMA, theInstitute’s President and CEO.“The future of the profession will dependlargely on the ability of young CPAs toharness their passion and develop intoeffective leaders,” said Greg Anton, CPA,CGMA, AICPA Past Chairman. “With theLeadership Academy, the AICPA is ensuringthat these young leaders are given the toolsand guidance they need to take the reins andlead the profession into the future.”The AICPA selected the 38 attendees ofthe Leadership Academy from more than 120candidates recommended by their employers,state CPA societies or both. Candidatessubmitted resumes which included workhistory, licensure information, professionalvolunteer activities, community service, andawards and honors.Candidates supplied a statementexplaining why participating in theLeadership Academy would be important tothem personally. The AICPA reviewed eachsubmission and selected the 2013 class.Norris graduated from the University ofMississippi Patterson School of Accountancyand the Croft Institute for InternationalStudies in 2009. He worked in the auditJosh Norrispractice group of Ernst & Young, Memphisbefore moving back home in 2011 to jointhe practice of Richard Corkern in Jackson.Currently, Norris assists small businesses andindividuals with tax planning and complianceand oversees the firm’s daily operations.The American Institute of CPAsLeadership Academy will be held fromSept. 29 – Oct. 3 at the Washington DukeInn – Durham, NC. Additional information isavailable on AICPA.org.2014 MSCPAConventionJune 26-29, 2014Sandestin Golf & Beach Resortvvvvv2015 MSCPAConventionJune 25-28, 2015Sandestin Golf & Beach Resort

2Welcome New MembersPublishedby theMississippi Society ofCertified Public Accountants306 Southampton RowThe CommonsHighland Colony ParkwayRidgeland, MS 39157Phone: (601) 856-4244Fax: (601) 856-8255E-Mail Address:mail@ms-cpa.orgOFFICERSPresidentBeth Burgess, JacksonVice President/President-ElectKaren Moody, JacksonSecretaryAnna Langley, OxfordTreasurerCharles Prince, MageeImmediate Past-PresidentLee Adams, JacksonExecutive DirectorJack O. CoppenbargerThe CPA Newsletter is the officialpublication of the Mississippi Societyof Certified Public Accountants. TheNewsletter invites articles of interest tothe profession and gives credit to theauthor; however, it reserves the rightto edit articles for correct spelling,wording and punctuation.Opinions expressed are notnecessarily the official policy of theMSCPA. Advertising is accepted ingood faith that the product/services areof value stated.Mississippi Society of Certified Public AccountantsNew members include: Gary AndrewBorgognoni, Cheryl Harrington Bowen,Devon D. Boykin, Mark A. Brantley,William Gordon Coleman, Jr., AnisaDrane Hardin, Nathan Alan Holloway,Chad Miller, Benson P. St. Louis, JosephBenjamin Newton III, James RussellPersons II, Brett Antone Soldevila, RandallJ. Spivey, and Jody Derek Thornton.Now completing the membershipprocess are:Kendall Owen Bowlin was born inJackson and received BBA and MAccydegrees from the University of Mississippiand his Ph.D. from the University of Texasat Austin. He is an Assistant Professor atthe University of Mississippi in Oxford.Frederick Alexander DeBardelebenV was born in Memphis and receivedBachelor in Accountancy and Master inAccountancy degrees from the Universityof Mississippi. He is an Associate withSwain & Collins, PA in Meridian.Leah Anderson Holland was bornin Laurel and received the Bachelor ofScience in Business Administration fromthe University of South Alabama. She isa Staff Accountant with Wright, Ward,Hatten & Guel in Gulfport.TaWanda Dismuke Johnikin receiveda Bachelor of Accounting from MississippiState University and a Master of BusinessAdministration from Alabama A&MUniversity. She is the Owner of TaWandaDismuke Johnikin, CPA in Columbus.Mitchell Robert Wenger was born inTexas and received the BS in Accountancyfrom the University of Illinois (UrbanaChampaign). He is an Assistant Professorat the University of Mississippi in Oxford.Our Members Recognize Anin the NewsOutstandingEducatorMurphy Oil Corporation in El Dorado,Arkansas announced promotions effectiveAug. 7. Tim Butler has been promoted toVice President, Tax. Butler joined Murphyas International Tax Specialist in 1987 atthe Company’s office in New Orleans.In 1992, he transferred to El Dorado asSenior International Tax Accountant. In1996, Butler was promoted to Supervisor,Research and Foreign Tax. He waspromoted to Manager, Research andForeign Tax in 2000. He was promoted toGeneral Manager, Worldwide Taxation in2007. Butler received a bachelor’s degreein Accounting from the University ofSouthern Mississippi in 1984.The MSCPA Awards, Education& Scholarships Committee is seekingnominations for the Outstanding EducatorAward for 2013-2014.Each year the committee requestsnominations for selection of an educatorwho has made significant contributions asan accounting instructor. That individualis honored during the MSCPA AnnualBusiness Meeting at Convention in June.Nominations should be submitted inwriting by Oct. 1 to be considered bythe committee. Send your nominationsto Outstanding Educator, c/o MSCPA,306 Southampton Row, Ridgeland, MS39157 to the attention of Karen Moody,Committee Chairman.August 2013

3Past PresidentsAttend 2013ConventionAugust 2013MSCPA Past Presidents enjoyed a Saturday morningbreakfast during the Annual Convention at Sandestinin June. Seated from left are: AICPA Vice Chair andconvention speaker Bill Balhoff, Jan Lewis, LindaKeng and Dora Herring. Standing from left are PeterKoury, Sim Mosby, Paul Breazeale, David Miller,Roy Ward, John Robinson, Hugh Parker, Ed Jones,Stacy Thomas, Bob Cunningham, Jimmy Davis, TonyChance, and Gary Walker.Mississippi Society of Certified Public Accountants

4Factors Driving Employment Related DisputesBy Emily FranchiDuring the recent recession, thenumber of discrimination chargesfiled with the U.S. Equal EmploymentOpportunity Commission (eeoc.gov/eeoc/statistics/enforcement/charges.cfm) soaredfrom about 75,000 in 2006 to almost100,000 in 2010. The number of filingsleveled off in 2012, but the frequency ofemployment-related complaints does notappear to be decreasing.The continued high level of activitycan be attributed to a number of factors,but two that stand out are: employees have become morewilling to file charges againstemployers, and areas of dispute have expanded,including social media, privacy,work-related celebrations, allegeddiscrimination based on issues suchas disabilities and religion, and thelack of accommodations made forsuch issues.Mississippi Society of Certified Public AccountantsOther factors driving employmentrelated disputes seem to multiply, aslitigation, legislation and technologycreate new areas of protected andprohibited activities. Some areas ofliability have been around for a long timebut persist as problems when employersbecome too relaxed in monitoringemployee behavior.Social Media and Privacy RightsSocial media and privacy rights areprime examples of areas where the lawis still evolving. Since employers almostalways own the computer and Internetsystems in the office, they generallyreserve the right to monitor employeecommunications on their systems.At the same time, state legislaturesand courts are beginning to affordgreater protection to the privacy rights ofemployees, causing employers to exercisemore caution and discretion in theirworkplace monitoring activity. In onecase, an employer accessed an employee’spersonal email account and transmitted thecontents to another employee, resultingin a lawsuit and a 411,000 award againstthe employer.Other courts have found that theattorney-client privilege applies to email,even if the email is on the employer’scomputer system, and the employer hasa policy stating that employee email onthe employer’s system is not private.Other court decisions differ, dependingon whether the email is on a companyemail account or the employee’s personalwebmail account (but transmitted via theemployer’s equipment).Some states have passed legislationto protect access to employees’ personalsocial media, including usernamesand passwords, from their employers.Exceptions to the protection includeinvestigations of alleged employeecontinued on page 14August 2013

5Fraud Lessons Learned theHard Way By Ron Klein, J.D., CFEClaims caused by fraud and defalcation(or embezzlement) have long been amongthe most significant types of professionalliability claims in terms of severity, asindicated by the following chart (“WhatCauses the Big Claims”).This trend does not appear to bechanging any time soon. A prime exampleis an embezzlement discovered in 2012,involving the city of Dixon, Illinois, wherethe municipal comptroller and treasurerpleaded guilty to siphoning public money forseveral years into a secret bank account.When the embezzlement was discovered,it appeared to be more than 30 million,stolen over a six-year period. But by thetime the comptroller was indicted, the figurehad grown to 53 million embezzled since1990. The scheme was discovered when aco-worker was filling in during a vacationand stumbled across the secret account andmultiple six-figure transactions, according toprosecutors.Dixon, a city with an annual budget ofabout 20 million, was especially vulnerablebecause the officer had control over allof the city’s finances for some 30 years,according to the Associated Press. Tryingto explain how that much money coulddisappear unnoticed, the mayor of Dixonsaid the town had struggled financially withreduced revenues and cash flow problems,August 2013made worse by the state of Illinois beingbehind on income tax disbursements. Thatprovided plausible reasons to think theextra hole in the budget was related to thosefinancial problems, he said.Embezzlements tend to occur when thereare gaps in organizations’ internal controlsystems, and those gaps can be created bypersonnel layoffs or reduced expenditures onfraud prevention measures. Embezzlementscan then further deplete an organization’sresources and fraud prevention measures,fostering a self-perpetuating cycle of theft.The good news for accountants who areexpected to prevent such losses is that thereare effective techniques for managing fraudrisks. For instance, some of the first rules ofeffective internal controls are as follows: Separate the financial duties amongdifferent staff members to provide potentialchecks and balances on each member.Giving one person unquestioned authorityover an entire entity’s financial functionsmakes it even more vulnerable to fraud. Require employees to take a vacationfor at least one week every year and usethat time to have the books reviewed fordiscrepancies. Do not be predictable in auditprocedures, adjust to client schedules, orannounce the timing, location or nature ofcontinued on page 6Mississippi Society of Certified Public Accountants

6Fraud lessonscontinued from page 5the procedures. Make it harder for anyone todetermine the mechanisms used by theauditor in detecting fraud. Adopt a tip hotline or complaintreporting mechanism that will enableemployees, vendors, customers, oroutside sources to report suspected fraudanonymously or without fear of reprisal. Provide employees with regular andrecurring training about the detrimentalaspects of fraud, so they will be more likelyto aid in controlling it.CPAs should advise and warn clients oftheir exposures to embezzlement in orderto help clients avoid such thefts. Advice toclients about their exposures is best providedin a letter that: warns about the generalrisks; suggests steps, such as the preceding,that clients can take to reduce the risks; andoffers annual CPA services to help addressthe risks.An informed client is better able to avoiddefalcation, but if a theft is later uncovered,the CPA’s letter documents evidence of thewarning. Clients should also be notified of“loose ends” such as sloppy bookkeepingMississippi Society of Certified Public Accountantsand late bank reconciliations.Another effective documentationtechnique can be utilized when offeringclients bank reconciliation services, whichare prone to fraud claims. The techniqueinvolves the CPA offering two options: the first option comes with additionalfraud deterrent services that includeadded protection against embezzlementsif the client agrees to specific activities incooperation with the CPA. the second option offers just thetraditional, limited scope.This two-tiered choice can be presentedin a discussion with the client and in anaddendum to the engagement letter for bankreconciliation services. The choice enablesthe client to make an informed decisionbetween the two services.Automation has also become a majorfactor in many embezzlement cases. Theduties of receiving and disbursing funds andreconciling the bank accounts are often allhandled by one trusted employee who usesan accounting software program to stay ontop of a lot of financial activity.Some small business owners believe thatthe accounting program contains safeguardsto help protect the business from fraud, butthe program enables one person to control allof the business’s funds and bank accounts,thereby facilitating the perpetration of fraud.Accordingly, the separation of financialduties among different staff members is stillan important risk management techniqueeven when accounting software is used.Other techniques for managing riskspertaining to automation include: Have an accounting software programexpert, preferably a CPA, do the initial setup of the program to make sure that helpfulfeatures are turned on and unhelpful featuresare turned off. Access to personnel and vendor masterfile records should be password protectedand restricted by job function. Computer systems should createan audit trail of all changes made to thevendor master file records, includingan identification of those who made thechanges. Changes to vendor master file recordsshould require supporting documentation,supervisory approval, and independentreview.Fraud prevention techniques are notdifficult to implement, and the costs ofimplementing them are much less expensivethan the costs of undetected fraud.August 2013

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8Mississippi Society of Certified Public AccountantsAugust 2013

92013 MSCPAConventionMSCPA members traveled to the Sandestin Golf & Beach ResortJune 20-23 for the Annual Convention and Business meeting.The meeting had 171 members and 78 spouses plus eventsponsors, 18 exhibitors and guests. Photos here are of memberspreparing to attend the opening reception, general sessions,and refreshment breaks. Plaques were presented to OutstandingEducator Patricia P. Munn and Exam Medal winners. Goldmedal winner Laura Heather Gillenwater and Bronze Medalwinner Daniel Safley Reynolds were in attendance to receiverecognition and their plaques. Public Service Award winner JonTurner was also recognized. The convention returns to Sandestinnext year June 26-29, 2014.August 2013Mississippi Society of Certified Public Accountants

10Mississippi Society of Certified Public AccountantsAugust 2013

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14driving Factorscontinued from page 4misconduct, and access to employerissued electronic devices.Employer firms should considerincluding an Internet/social mediausage policy as part of their employeehandbooks after consulting withemployment counsel or a risk advisorregarding policies or practices that mightaffect employee privacy or other rights.Work-Related CelebrationsA familiar area of liability involvesemployer functions (formal or informal“after hours” events) where alcohol isserved. Claims stemming from suchevents tend to crop up when employersbecome less diligent in monitoringemployee behavior. Excessive alcoholconsumption of course lowers inhibitionsand impairs judgment, and it can leaveimpaired employees vulnerable to eachother.Such scenarios can in turn lead toviolations of nondiscrimination and otherlaws, such as racial or sexual harassment,Mississippi Society of Certified Public Accountantsslander and/or defamation, and evenassault; not to mention the dangers ofdriving under the influence and the relatedrisk exposures to the employee, theemployer, and others. Managers shouldlead by example and hold themselvesto a higher standard when it comes tobehavior. Sometimes judgment calls needto be made on an employee’s ability tosafely drive home.When celebrations are held onsitein the employer’s offices, firms canimplement safeguards to help ensure thefirm is protected and employees are safe.Limiting the number of drinks throughthe use of drink tickets, or by allowinga two- to three-hour window during thebeginning of the event, can be effective.Firms can also host a driving servicethat will shuttle employees to and fromthe event, or use an “on call” servicefor employees who are unsafe to drive avehicle.Whether work-related eventsare held onsite or offsite, employersshould communicate to employees thatprofessional and sound judgment needsto be demonstrated during and afterthe celebration, and that employees areexpected to hold themselves to the samestandards used in the workplace. Thisexpectation of sound judgment shouldalso be extended to informal afterhours gatherings. Social host liabilityor business liability insurance can alsobe purchased to help protect firms fromlosses resulting from such events.Reasonable AccommodationsLaws that prohibit discriminationagainst employees and job applicants tendto require reasonable accommodations. Inthe case of disability, the employer shouldengage in an “interactive process” to meetthe business needs of the employer whilemaking a reasonable accommodation forthe employee. Accommodations are madeon a case-by-case basis, depending on thedisability, the type of work performed, thesize of the employer, and the workload.Each situation is unique. While anaccommodation might be consideredreasonable for one firm, another firmmight consider it an undue hardship.However, the EEOC looks at the financialstability or profitability of the employer,continued on page 15August 2013

15driving Factorscontinued from page 14as well as costs, when determiningwhether an accommodation creates anundue hardship.A similar approach is takentoward employers making reasonableaccommodations for religious beliefor observance, depending on state law,including religious dress and groomingpractices as well as observances ofreligious holy days. Segregating theemployee from the public or otheremployees is not considered a reasonableaccommodation under some state laws.In one recent case an employer refusedto make an accommodation for religiousdress practices, and the employee wasawarded more than 287,000 in damages.When determining whether a reasonableaccommodation would impose an unduehardship on the employer, certain factorsare considered, such as the size of theemployer, the number of employees, thesize of the budget, the nature and costof the accommodation, and availablealternatives.Some states also require reasonableamounts of break time and an adequateprivate place for mothers to expressbreast milk. Failure to do so may beconsidered discrimination on the basisof gender, pregnancy, childbirth, andmedical conditions related to pregnancy orchildbirth.Firms should consider consulting withemployment counsel or a risk adviserregarding their own situations to helpensure compliance in employment policiesand practices.Emily Franchi is the loss prevention specialist foremployment practices with CAMICO (www.camico.com).August 2013Mississippi Society of Certified Public Accountants

PRSRT STDU.S. POSTAGEPAIDMississippi Society ofCertified Public Accountantsand its Education Foundation306 Southampton RowRidgeland, MS 39157CLASSIFIEDSCPA PRACTICE FOR SALE. Hancock County MS.Annual billing 80,000. Price 80,000. Tax & compilation,no audits. Email practiceforsale@outlook.com.u u uNorth MS CPA firm seeking candidates for all positionsin auditing and tax. Competitive salary, benefits packageand opportunity for advancement in a city recently listedas Money Magazine’s 100 Best Places to Live. Please sendyour resume to 2042 McIngvale Road, Suite A, Hernando,MS 38632 or email pcaligaris@williamsandpitts.com. For more information visit our website at www.williamsandpitts.com.u u uWILLIAMS, WEISS, HESTER & Company, PLLC,-Jackson area firm is seeking experienced CPA that isinterested in working in both tax and auditing/accounting.We are a full service firm, that offers an opportunity foradvancement. Please send your resume to P.O. Box 16506,Jackson, MS 39236 or contact Doug Hester at 601-9817571.u u uGRANTHAMPOOLE’S Oxford office is currentlyseeking a full-time tax professional with two or moreyears experience. QuickBooks experience preferred.Great benefits. Contact Alex Sanders at asanders@granthampoole.com or send resume’ to GranthamPooleCPAs, 1002 Van Buren Avenue, Oxford, MS 38655.u u uSTAFF ACCOUNTANT (TAX) PART-TIME ANDFLEXIBLE - Established Rankin County CPA firm isseeking an experienced professional who is interestedin working an average of 800-1000 hours per year.Position requires a minimum of 2 years public accountingexperience with an emphasis in tax. This part-time/seasonal position has flexible hours and the potential totelecommute. Please send resume in confidence to File#701, c/o MSCPA, 306 Southampton Row, Ridgeland,MS 39157.u u uMcARTHUR THAMES SLAY & DEWS, PLLC,a Hattiesburg firm with over 75 years of service to ourclients, is seeking an audit/tax professional with 2-5 years’experience; CPA is required. We offer an excellent benefitspackage and salary commensurate with experience. Pleasesend your resume to P.O. Box 15339, Hattiesburg, MS39404, fax to 601-264-1099, email to info@mtsdcpa.com,or visit our website at www.mtsdcpa.com.u u uJoin the team at Matthews, Cutrer & Lindsay, P.A. TheCPA firm seeks an experienced full-time administratorin the audit department. A candidate must have strongJACKSON, MSPERMIT #814computer skills including Microsoft Outlook, Word andExcel. The firm offers excellent benefits and a competitivesalary with an atmosphere that encourages a strong work/life balance. Send resume and references to mturnage@mclcpa.net.u u uCOME JOIN THE TEAM at Matthews, Cutrer &Lindsay, PA. Currently the firm is seeking an experiencedfull-time tax professional (senior/manager) and an entrylevel tax professional. The firm offers excellent benefits,a competitive salary with opportunity for advancementalong with an atmosphere that encourages a strong work/life balance. Send resumes to 599C Steed Rd, Ridgeland,MS 39157 or email rcutrer@mclcpa.net and kguthrie@mclcpa.net.u u uPILTZ, WILLIAMS, LAROSA & COMPANY, CPA– Gulf Coast firm seeking experienced professionals (3-5years) with CPA or aspiring that enjoy working in bothaudit and tax. We are members of CPAmerica Internationaland our office is conveniently located near I-10. We havebeen in business for almost 75 years and offer competitivecompensation packages. Contact Yvonne Gajewski(work@pwlcpa.com) or mail resume in confidence to POBox 231 Biloxi, MS 39533. Visit our website at www.pwlcpa.com for more information.u u uA CPA with several years of small businessand tax accounting experience is seeking a part-timejob. Contact Van Hawthorne @ 601 209-8237 orvanhawthorne@bellsouth.net.u u uBKD, LLP, a top-tier accounting and advisory firm inthe U.S., is seeking experienced audit professionals with2 or more years experience for its Mississippi practice.Experience in healthcare, financial services, and/ormanufacturing & distribution/commercial is favoredthough not necessarily required. CPA or CPA eligibility isrequired. Resumes may be sent to 190 East Capitol Street,Suite 500, Jackson, MS 39201, or emailed to tadler@bkd.com. Please visit www.bkd.com for more information.u u uINTERESTED IN SELLING YOUR PRACTICE?Matthews, Cutrer & Lindsay, P.A., a Ridgeland based firm,is interested in acquiring additional accounting practices.If you are looking to retire now or in the near future, wewould like to talk with you. Please contact Charles Lindsayat 601-898-8875 or email clindsay@mclcpa.net.u u uRESERVOIR AREA CPA firm of Fortenberry &Ballard, PC, is seeking candidates to fill positions in audit,tax, and financial services. We offer a competitive salaryand benefits package, including bonus opportunities, aswell as opportunity for advancement. Please send yourresume in confidence to 1929 Spillway Road, Brandon,MS 39047 or e-mail to pat@fortcpa.com.u u uLOCAL JACKSON CPA wants to purchase smallaccounting/tax practice. Contact me at cpa1900@yahoo.com.u u uHADDOX REID BURKES & CALHOUN PLLCseeks experienced audit and tax professionals interestedin a rewarding career with one of the most establishedand respected CPA firms in the Jackson area. Excellentbenefit package, competitive salary, and opportunity foradvancement. Flexible work schedule is an option. ContactDebbie Holbrook (dholbrook@hrbccpa.com) or mailresume in confidence to P.O. Drawer 22507, Jackson, MS39225-2507. For more information, visit our website atwww.hrbccpa.com.u u uKPMG LLP seeks experienced audit professionalsinterested in a rewarding career with one of the largestand most dynamic CPA firms in the world. Competitivecompensation, excellent benefits and ample opportunityfor advancement are offered. Mail resumes in confidenceto 188 E. Capitol Street, Suite 1100, Jackson, MS 39201,e-mail bsights@kpmg.com, or visit our website at www.kpmg.com.u u uJACKSON CPA FIRM of Breazeale, Saunders & O’Neil,Ltd. is seeking experienced audit and tax professionals,both full time and part time. Our staff enjoys state-of-theart technology, intellectually challenging assignmentsand meaningful opportunities to enhance professional andpersonal skills. In addition to an excellent compensationpackage, we offer a family atmosphere with a strongemphasis on client-centered professionalism. Send resumein confidence to P. O. Box 80, Jackson, MS 39205-0080.FAX 601-355-9003.u u uCALCULATORS PLUS is now handling the MonroeCalculators and supplies. Call Chester Wasser at 601-7090371 or 888-264-3939 for more information and specialCPA pricing.u u uYOUR PRACTICE WANTED: We are North America’sleader in practice sales. Let us navigate the complexities,locate the best match from a deep pool of qualified andserious buyers, and optimize your return on the yearsinvested in building your practice. If you are considering achange, contact Mississippi broker Lori Newcomer, CPA,at (888) 277-6040 or LNewcomer@apsleader.com for aconfidential discussion.

state CPA societies or both. Candidates submitted resumes which included work history, licensure information, professional volunteer activities, community service, and awards and honors. Candidates supplied a statement explaining why participating in the Leadership Academy would

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