CPA Report Fourth Edition 2014

South Carolina Association of Certified Public Accountants

Fourth Edition 2014

Educational Fund Awards $26750 in Scholarships

Association Looks to the Future withNew Brand

In the Spotlight CPAs in Government

Meet Our 2014 Women to Watch

3222

South Carolina CPA Report 2 (888) 557-4814 | wwwscacpaorg

(888) 557-4814 | wwwscacpaorg

OFFICERS

John B Fennell CPA Chair

Robert M Tilton CPA Chair Elect

Penny Lewis CPA Secretary ndash Treasurer

Sharon E Mann CPA Immediate Past Chair

BOARD OF DIRECTORSPatrick P Carey Jr CPA

Zoe M Davis CPA

Suzanne M Harnois CPA

Lesley H Kelly CPA

Cheryl O Lang CPA

Brad Leford CPA

J Patrick (Pat) McDermott CPA

James W McIlrath CPA

Kenneth L Newhouse Jr CPA

Erin H Pate CAE

Jason C Sweatt CPA

CHIEF EXECUTIVE OFFICER Erin H Pate CAE

MANAGING EDITORMaureen A Taylor

GRAPHIC DESIGNER Lisa S McGee

CONTRIBUTING WRITERSReva Brennan MPA CAE IOM

Mark Crocker CPA

John B Fennell CPA

Erin P Pate CAE

Maureen A Taylor

2014-15 EDITORIAL COMMITTEECharles E Alvis CPA MPA MBA Chair

Tim Baker CPA

Robert C Charles CPA

Lisa S Cooke CPA

Erin H Pate CAE

Frances J Pearce CPA

Derrick B Stark CPA

Maureen A Taylor

South Carolina Association of Certified Public Accountants Magazine

Volume 44 Fourth Edition 2014

Statements of fact and opinion are made by the authors alone and do not imply an opinion on the part of the officers or members of SCACPA Advertising rates will be furnished on request to SCACPA Brookland Place 1300 12th Street Suite D Cayce SC 29033 (803) 791-4181 Publication of an advertisement in The CPA Report does not constitute an endorsement of the product or service by The CPA Report or SCACPA

CPA ReportSouth Carolina Association of CPAs

In Every Issue5 From the Chair

6 Association News

8 On Your Behalf

31 BOA Update

33 Member News

In This Issue10 Association Looks to the Future with New Brand11 Email Preference Center12 SCACPA Centennial Celebration13 100 Most Influential Accountants Nomination Form15 SCACPA Educational Fund Awards $26750 in Scholarships19 SC CPA-Political Action Committee Contributions22 Four SC CPAs Named Women to Watch23 CPA Day of Service32 Introducing the Professionrsquos Enhancing Audit Quality Initiative37 SCACPArsquos New Office and Learning Center

Special Section

34 Welcome New Members

36 Chapter Connections

38 CPE

41 Classifieds

42 Advertiser Index

25 In the Spotlight CPAs in Government

2014 Women to Watch Awards pg 22


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South Carolina CPA Report 5(888) 557-4814 | wwwscacpaorg

Dear SCACPA Members and Colleagues

For almost 10 years Erin Pate has served as the Associationrsquos chief executive officer and proven herself an effective leader for our profession Recently Erin shared with me that she will be stepping away from her role on May 1 2015 While we hate to see her go Erinrsquos service has moved us forward as an Association and I thank her for her tireless dedication to SCACPA and to the CPA profession I hope you will join me in thanking her for nearly a decade of service to the SC Association of CPAs

We will work diligently in the coming months to achieve a successful transition that is open and transparent and will allow SCACPA to exercise our core values of accountability integrity diversity competence and leadership I have asked Sharon Mann (immediate past chair) and Robert Tilton (chair-elect) to lead a task force to begin the search process for a new CEO

Please know that the Association is strong and well-positioned for success in the future Our staff and volunteer leaders understand our history and are well-versed in what the future holds

We have accomplished a great deal over the past decade I am grateful for Erinrsquos exemplary service to SCACPA and wish her well in her future endeavors Please feel free to contact me at brattonfennellbccompanycom or Erin at epatescacpaorg if you have any questions

Yours very truly

Bratton Fennell CPAChairman SC Association of CPAs

From the Chairrsquos Desk

Bratton Fennell CPASCACPA member since 1989

In August SCACPA CEO Erin Pate announced her resignation to the Board of Directors A letter was sent to the membership on Sept 23 announcing the change in leadership While you should have received a copy of the letter we are including the text in this issue of the CPA Report

South Carolina Association ofCertified Public Accountants


New Affinity PartnersWe are excited to announce two new affinity partners ndash eDocHome and United LTC

eDocHomeeDocHome offers convenient access to healthcare professionals anytime anywhere A national provider of telehealth services eDocHome utilizes US board certified physicians who use electronic health records telephone consultations and online video consultation to diagnose recommend treatment and write short-term non-DEA controlled prescriptions when appropriate Physicians are available 24 hours 365 days a year allowing members of any age to access quality care from their home office or while traveling as opposed to more expensive settings like the doctors office urgent care center or emergency room Plus there is no

consultation fee when you speak to a doctor

Select the monthly or annual plan that works for you As a SCACPA member the application fee is waived View the plans at wwwscacpaorgedoc

Long Term Care Insurance PlanSCACPA has partnered with UnitedLTC to provide you with the tools to appropriately plan for and address a long-term care event UnitedLTC Network an industry expert utilizes a multiple insurance company approach which allows it to ensure the best price and product for each individual Carriers include John Hancock Mutual of Omaha and TransAmerica to name a few The

program features special discounted rates for members their spouses and their family members

comprehensive plans from multiple highly rated companies and full assistance with questions the application process and benefits Visit wwwscacpaorgunitedltc to learn more

100 Membership FirmsBauknight Pietras amp Stormer PABernard N Ackerman CPA PA

Bradshaw Gordon amp Clinkscales LLCBurkett Burkett amp Burkett CPA PA

Derrick Stubbs amp Stith LLPDixon Hughes Goodman PLLC

Elliott Davis LLCMcAbee Schwartz Halliday amp Company

McGregor amp Company LLPMoore Beauston amp Woodham LLP CPAs amp Consultants

Robinson Grant PAScott amp Company LLC

Sheheen Hancock amp Godwin LLPSmith Sapp Bookhout Crumpler amp Calliham PA

SwaimBrown PAThe Hobbs Group PAWebsterRogers LLP

To qualify as a 100 Membership Firm firms must have at least 10 CPAs on staff

100 Influential People in Accounting - Nominate Today The association will mark its 100th year in 2015 and as part of the celebration we will honor 100 Influential People in Accounting Nominees will be evaluated based on their service to the association and the profession Do you know a CPA that should be included on this list If so please complete the nomination form on page 13

2015 CPA Report - Share Your ThoughtsIn 2015 the association will launch its new brand As part of the process we will also be redesigning the CPA Report and would like your input Are there regular features or sections you would like to see included Do you have ideas for articles Email your suggestions to mtaylorscacpaorg


Third Edition 2014

International Tax Practice Opportunities and Risks

Local CPA Strives to Fulfill Godfather of Soulrsquos Legacy

Two SCACPA CPAs Vying for Comptroller General


Brookland Place 1300 12th Street Suite DCayce South Carolina 29033

(803) 791-4181 or Toll-free (888) 557-4814Fax (803) 791-4196 | wwwSCACPAorg

SCACPA

Shana M AdamsCommunications amp Membership Coordinator

Ext 111 sadamsscacpaorg

Danielle AmranSeminars and Online Learning Manager

Ext 112 damranscacpaorg

Reva E Brennan MPA CAE IOMChief Operating Officer

Ext 103 rbrennanscacpaorg

Karen M Hancock CPAFinance Director

Ext 108 khancockscacpaorg

Lisa S McGeeMember Services amp Graphic Design Coordinator

Ext 106 lmcgeescacpaorg

Erin Pate CAEChief Executive Officer

Ext 104 epatescacpaorg

Maureen A TaylorMarketing amp Member Services Director

Ext 105 mtaylorscacpaorg

To empower our members to grow professionally by providing education advocacy

communication and leadership

South Carolina CPA Report 7

Develop Your Communication amp Leadership Skills at SCACPALeadership and communications were identified as the top core competencies needed by CPAs in Horizons 2025 SCACPA has established a Toastmasters group to help you focus on these essential skills The group meets at the SCACPA office on Tuesdays from 8-9 am If you live or work in the Columbia area please join us If you donrsquot live in the area and would like additional information on Toast Masters please visit httpreportstoastmastersorgfindaclub

We Need You - Get Engaged as a Key Person ContactBy the time you read this election day will have come and gone With House elections for 124 seats we need your help Our key contact person (KPC) program plays a vital role in advancing CPA and business interests in the legislative arena If you are acquainted with your legislator or possess the desire to see the associationrsquos and the professionrsquos voice heard in Columbia get engaged today

YOUrsquoRE INVITED ndash SCACPA Open HouseOn Jan 13 we will host an open house at our new office Details are still being finalized but plans are for a late afternoonevening reception Please visit our website at wwwscacpaorg for the latest information

C L I C K

Learn more about becoming a Key Person Contact visit wwwscacpaorgkpc


On Your Behalf

For the profession by the profession ndash thatrsquos what the South Carolina Association of CPAs is all about Our board of directors committees and task forces are embarking on projects and programs that strengthen the profession and enable members to improve their knowledge network and technical skills

In the previous issue of the CPA Report I highlighted three of the five strategic goals developed by

SCACPArsquos Board of Directors The three we covered in August were related to

1 CPE innovation (enabling members to deliver)

2 Advocacy (protecting the public and the profession) and

3 Leadership and the younger CPA (strengthening our membership and profession)

In this issue of the CPA Report Irsquod like to focus on goals four and five they are4 Membership communications

and branding (driving market to members)

5 Structure and governance (striving for excellence in association operations and governance)

4 Membership Communications and Branding - Driving Market to MembersWhen SCACPArsquos strategic plan was created we focused on serving the membership improving how we communicate the associationrsquos value

and creating a stronger brand for the profession The first order of business was a membership-wide survey to glean member needs and preferences that would drive improvement in how we deliver services Over 525 members completed the electronic survey and participated in face-to-face focus groups The data from this research project provided a foundation for a marketing and communications plan

Tangible outcomes from this strategic goal include more targeted member communications statewide and at the chapter level Two projects now underway are a new website and a new brand a new image for the association See page 10 for more information

Because most members now connect with SCACPA via the website we will be delighted to launch a more user-friendly easy-to-navigate website just after tax season 2015 The site will be accessible on your mobile devices and will include a social network to encourage collaboration among members

5 Structure and Governance - Striving for Excellence In Association Operations and GovernanceAs the SCACPA Board of Directors began thinking about the associationrsquos governance and operational structures it became clear that many of these systems had been in place for decades While the adage ldquoif itrsquos not broke donrsquot fix itrdquo may be true in some cases the board was interested in taking an introspective look at how organizational resources are allocated and becoming more laser-focused on helping members advance in their professional work The profession has changed dramatically since the 70s and 80s it was therefore necessary for the association to ensure it is keeping up with the changing needs and demands of our members

Board members read a book titled Race for Relevance by Harrison Coerver Its premise is that to remain relevant in the future membership organizations of all types must be willing to make significant changes in how they serve members In recent years the board has wrestled with what this means for SCACPA and they methodically examined the committee structure the chapter structure and even the boardrsquos structure These structures were benchmarked against the updated organizational mission ndash which is to help members grow professionally ndash and adjustments to these structures were subsequently made To many these changes are invisible as they relate to governance of the association and how resources are allocated but the changes are making a difference in SCACPArsquos ability to focus on what matters the most


Erin Hardwick Pate CAE has served as SCACPArsquos CEO since 2005 She currently serves as past-president of the CPA Society Executives Association

The centennial affords us an opportunity to celebrate the professionrsquos rich history while anticipating a vibrant future

99 and CountingThis coming year marks an important year not only for the SC Association of CPAs but the profession as well Both SCACPA the professionrsquos advo-cate and the SC Board of Accountan-cy the professionrsquos regulating body were founded in 1915 You could say the profession in our state was born 100 years ago because it was then that it became organized and recognized in a more formal way

The centennial affords us an oppor-tunity to celebrate the professionrsquos rich history while anticipating a vibrant future And celebrate we will - throughout the entire year with continual ways to remind us all how special it is to be a part of the CPA profession

A 100-Year Committee appointed earlier this year is developing plans for a yearlong celebration While there will be birthday cake and many other surprises along the way the main activities the committee is planning include

bull A centennial publication which will trace the history of the pro-fession since its founding This publication will include historical facts anecdotal stories and photo-graphs

bull A listing of the 100 Influential People in Accounting While a list of this nature will never be all-encompassing it will seek to honor 100 individuals both living and deceased who have made a significant impact on the profes-sion in our state

bull A culminating event a Centennial Gala will take place Nov 12 2015

at the Marriott in Columbia This will be THE event to attend next year so go ahead and save the date Let your participation be a testament to how much your credential means to you -- plan to join the celebration next November

New Century New Home for SCACPAYoursquove probably noticed that SCAC-PA has a new home We moved Aug 29 from our office just off I-26 in West Columbia For close to 30 years we operated in the attractive building off Chris Drive SCACPA built the building and in 1987 then Gov Carroll Campbell cut the rib-bon before we moved in While the Chris Drive location served us well for all these years the surrounding area became much less desirable For this and other reasons the SCACPA Board decided earlier this year that relocating was an important move for SCACPA now and into the future We are leasing space as do some 38 other state societies of CPAs in a beautiful building in Cayce just 10 minutes from down-town Columbia The new office was planned to offer additional space for members to take classes and to interact

There are also various ways mem-bers can use the space for individual or organizational needs The board room and classroom are ideal for group meetings For members that would like to stop in between meet-ings and do a bit of work check their email or host a small meeting the cafeacute or business center are a viable solution Please come see us

LegislativeRegulatory UpdateThe SC Board of Accountancy met Aug 22 at their regularly scheduled meeting Donny Burkett who served as board chairman from 2008-2009 and again from 2012-14 completed his term on the board Mark Crocker Dixon Hughes Goodman Greenville was elected as the new chairman with Tanya Greenlee Burroughs and Chapin Myrtle Beach serving as vice-chair Among the actions taken at the meeting the board approved the creation of a policy to require firms to have a succession plan in place This is necessary they feel to protect clients In addition the board heard from SCACPA and approved legislation to update the practice act

SCACPA is looking forward to a busy legislative season in 2015 As has become expected SCACPA will help pass tax conformity legislation in as expedient a manner as possible to give tax preparers and their clientrsquos cer-tainty about the rules as early in the calendar year as possible In addition SCACPA is helping draft legislation that will update the practice act and seek conformity in certain provisions with the Uniform Accountancy Act

To learn more about legislative and regulatory changes visit wwwscacpaorglegislativenewsn


Association Looks to the Future with New Brandby Maureen TaylorDirector of Marketing amp Member Services

As the SC Association of CPAs marks its 100th year in 2015 we will also be looking

to the future with the launch of a new brand

If you attended the 2014 Professional Issues Update you already received a sneak peek of the new brand For those of you that were unable to attend we wanted to share it with you prior to the Q1 2015 launch

The rebranding is a result of the feedback received in the 2011 member research project By the Numbers Through an online survey and focus groups we asked ldquoHow can we help you succeedrdquo You answered ldquoBy branding the professionrdquo

So we took a long look at our brand We realize that branding the profession encompasses far more than rebranding the association However we also realize that our brand must be timely and relevant in order to effectively promote the CPA profession in the public eye

It was important to capture the growth unity and vibrancy of the association We brought together a group of your peers to help guide us in the process and to ensure we were conveying our story ndash past present and future

We also wanted to tie Southern elegance with contemporary sophistication So the interwoven fronds of the palmetto tree became the inspiration for the mark The colors and overall shape convey both unity and growth

Another important change is the absence of the word ldquoassociationrdquo We believe moving from the acronym SCACPA to South Carolina CPAs not only unifies the profession but also is better from an auditory standpoint Plus the use of South Carolina CPAs immediately conveys

ldquoWe brought together a group of your peers to help guide us in the process and to ensure we were conveying our story ndash past present and futurerdquo

who we are and puts the emphasis on you the CPA

Lastly is the new tagline Where CPAs Thrive This mirrors our mission statement SCACPA will empower our members to grow professionally After all that is what we strive to do ndash help you thrive so you can help your clients and organizations thrive

As part of the rebranding we will also be launching a new website We have lots of exciting developments on the horizon and while we are still in the planning stages I did want to mention one in particular As part of the brand launch we have developed a marketing plan that includes raising awareness of the CPA profession in the public eye Stay tuned for more information n


Email Preference CenterYou asked for targeted commu-

nications and with the new email preference center (EPC)

we are able to deliver By setting your personal preferences you will receive only the communications you want

The EPC allows you to opt in or out of any SCACPA enewsletter or communication that is sent via our email marketing platform HighRoad Solutions You can also opt out of all communications during tax season or choose to opt out of the print edition of the CPA Report

To access the EPC scroll to the bottom of any SCACPA enewsletter or CPE evaluation and click on Update Your Preferences This will take you to a personal landing page where you can set your preferences The items you are currently opted into are checked If you wish to opt out simply uncheck the box

Wish you hadnrsquot opted out of something No problem Just access the EPC and update your preferences againn

QUESTIONS Contact Shana Adams sadamsscacpaorg

(803) 791-4181 x 111

Select All

Current Assets

The View From the Dome Legislative Update

CPA Report

CPA Report - Print Edition

Special RegulatoryLegislative Alerts

Smart Briefs

CPE Source

Accounting amp Auditing

Admin Practice

Business Valuation amp Litigation Services

Communications

Educator

Employee Benefits

Ethics

Government

Industry

Not-for-profit

Leadership Development

Management

Financial Planning

PersonnelHR

Special Events

Tax

Technology

All other CPE

Catawba Grand Strand

Manage Your SCACPA Email Subscriptions

Below are all of the SCACPA email lists Check the box next to each that you would like to subscribe to To unsubscribeuncheck the box and click the UPDATE button below

Tax Season opt-out

Check this box if you would like to receive no email between Jan 15 and April 15 of each year This willoverride your subscription choices below during that time period

Member E-newsletters amp Alerts

Professional Development

Chapter Updates

SCACPA | Email Preference Center httpwww2highroadsolutioncomscacpa_epcformaspx

1 of 2 10242014 833 AM

Select All

Current Assets


CPA Report



Smart Briefs

CPE Source


Admin Practice


Communications

Educator

Employee Benefits

Ethics

Government

Industry

Not-for-profit


Management

Financial Planning

PersonnelHR

Special Events

Tax

Technology

All other CPE




Tax Season opt-out




Chapter Updates


1 of 2 10242014 833 AM


the past present and future

SC Association of CPAsserving you since 1915

Join us in commemorating 100 years of service at the Centennial Gala on Nov 11 at the Marriott City Center in Columbia We will honor the 100 Most Influential People in Accounting celebrate the strength of our community and set the stage for our second century of excellence

Influential People in Accounting

In 2015 the South Carolina Association of CPAs will celebrate its 100th year As part of the Centennial Celebration we are seeking nominations for the 100 Influential People in Accounting Nominees must have been a member of the association at some point in their career Accounting professionals may be nominated posthumously

NOMINEES WILL BE EVALUATED ONgtgt Outstanding commitment to SCACPA and the accounting profession gtgt Service to the profession resulting in a significant impact on the profession gtgt Dedication of service distinctive and exceeding the services provided by hisher contemporaries

gtgt Upholding the highest standards of the accounting profession

Return form and supporting documentation to Maureen Taylor at SCACPA 1300 12th Street Suite D Cayce SC 29033QUESTIONS Contact Maureen Taylor at (803) 791-4181 x105 or mtaylorscacpaorg

NOMINATOR INFORMATION

Name Firm

Telephone Email

SignatureDate

All entries must be

submitted byMay 1 2015

NOMINEE INFORMATION (Attach additional pages if needed)

Name Firm

SCACPA Member Date(s) of Membership

Address

Phone Email

Please describe the nomineersquos service to the association (Board committee task force other volunteer service etc)

Please describe the nomineersquos service to the profession (SC Board of Accountancy NASBA AICPA etc)

(If applicable)

(If available) (If available)

Please contact Charles Cauthen at BBampT Insurance Services Incat 8008683721 or CLCauthenBBandTcom today

When it comes to something as important as your CPA firm do you want to insure it with a professional liability insurance policy created for all types of professionals

Doesnrsquot it make sense to cover your firm with a professional liability insurance program created with the support of the AICPA specifically for CPAs

Get the benefits of a national provider with the personal service you deservebull Policy form designed to cover the unique

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CPAs do businessbull Quality coverage at a price that fits your budget

Aon Insurance Services is the brand name for the brokerage and program administration operations of Affinity Insurance Services Inc (AR 244489) in CA and MN AIS Affinity Insurance Agency Inc (CA 0795465)in OK AIS Affinity Insurance Services Inc in CA Aon Affinity Insurance Services Inc (0G94493) Aon Direct Insurance Administrator and Berkely Insurance Agency and in NY AIS Affinity Insurance AgencyOne or more of the CNA companies provide the products andor services described The information is intended to present a general overview for illustrative purposes only It is not intended to constitute a binding contract Please remember that only the relevant insurance policy can provide the actual terms coverages amounts conditions and exclusions for an insured All products and services may not be available in allstates and may be subject to change without notice The statements analyses and opinions expressed in this publication are those of the respective authors and may not necessarily reflect those of any third partiesincluding the CNA companies CNA is a registered trademark of CNA Financial Corporation Copyright copy 2014 CNA All rights reserved E-10373-1114 SC

Do you have broad professional liability insurance coverageYou do if you are insured with the AICPA Professional Liability Insurance Program

More than 25000 CPA firms depend on the AICPA Professional Liability Insurance Program

Endorsed by Underwritten by Administered byEndorsed by

E-10373-1114 SC_Layout 1 9914 248 PM Page 1


Evan T Barbare of Columbia a graduate student at the University of South Carolina and recipient of the SCACPA Graduate Student Scholarship

Leonard B Blanchard of Orange-burg a senior at Erskine College and recipient of the Central Chapter of SCACPA Scholarship

Cody M Brown of Columbia a graduate student at the University of South Carolina and recipient of the Central Chapter of SCACPA Graduate Student Scholarship

Lulu Chen of Spartanburg a senior at Wofford College and recipient of the Ray Waters Scholarship

Cathryn M Cushwa of Myrtle Beach a senior at Coastal Carolina University and recipient of the Sea Island Chapter of SCACPA Scholar-ship Burch Oxner Seale Scholarship and SCACPA Scholarship

Alyssa C Daniel of Georgetown a senior at Clemson University and recipient of the Past Presidents Scholarship

Jeffrey C Harteg of Greenville a junior at Clemson University and recipient of the Brigman Holcomb Weeks Scholarship and the Lollie Harper Scholarship

Oxana Hendrix of North Myrtle Beach a senior at Coastal Carolina University and recipient of the Burkett Burkett amp Burkett CPA PA Scholarship and SCACPA Scholarship

Tristan Howard of Goose Creek a senior at the College of Charleston and recipient of the Coastal Chapter of SCACPA Scholarship Robinson Grant amp Co PA Scholarship and Francis Humphries Scholarship

Matthew Ledbetter of Greenville a junior at Bob Jones University and recipient of the Edgar Vaughn Scholar-ship and SCACPA Scholarship

Luke Murphy of Charleston a senior at the College of Charleston and recipient of the WebsterRogers LLP Scholarship and SCACPA Scholarship

Taylor S Richey of Belton a senior at Anderson University and recipient of the Sheheen Hancock amp Godwin Scholarship and SCACPA Scholarship

Georgiana Sellers of Irmo a senior at Presbyterian College and recipi-ent of the Kaye Carter Scholarship

Andre Talley of Columbia a senior at Limestone College and recipient of the CC McGregor Scholarship and SCACPA Scholarship

Elizabeth W Vaughan of Conway a senior at Coastal Carolina University and recipient of the Joe Jackson Memorial Scholarship which is the highest honor awarded to the top recipient

Jared M Young of Simpsonville a senior at Clemson University and recipient of the Piedmont Chapter of SCACPA Scholarship and Hobbs Group PA Scholarship in Memory of Malynda Mills Grimsley CPA CVA

Scholarship recipients must be South Carolina residents and possess a GPA of no less than 325 overall with a GPA in accounting of no less than 35 Recipients must apply annually and scholarships are not renewable

The South Carolina Association of Certified Public Accountants Educational Fund Trustees recently awarded $26750 in scholarships to 16 students across the state ldquoThe scholarships promote the study of accounting as a career path for the next generation of CPAsrdquo said Valerie Rumbough CPA and chair of the trustees ldquoWe are truly excited to recognize these young men and women who represent the future of our profession ldquo

The scholarship recipients will be honored Nov 13 at the student recognition luncheon during SCACPArsquos CPA Summit at the Columbia Marriott n

2014-15 Scholarship Winners

SCACPA Educational Fund Awards $26750 In Scholarships

These scholarships

would not be made possible without our

Ed Fund Donors Page 16-17


Joseph C de Brux CPA Jeffrey L Deason CPA CFE CGMA

Andrew T Derajtys CPA James H Derrick CPA

George W DuRant CPA ABV ASA

Richard A Eckstrom CPA MBA MACCimberlie C Elkins CPA CGMA

Barry A Emerson CPAMary L Enright CPA

Michael R Evans CPA A L Fee CPA

Janice H Fergusson CPA MACCRyan F Finklea CPA

Bernard S Fleischman Jr CPA JDDonald A Floyd CPA

Robyn M Frampton CPA CIA

Educational Fund Donors

DEANS LIST | $50-$99

Contributions are from May 15 2014 ndash Sept 21 2014

CUM LAUDE | $100-$499

South Carolina

CPA

William L Byrd CPA CGMA

Robert C Cooper CPA (Lollie B Harper Scholarship)

John B Fennell CPA

Dennis L Gore CPA


Penny A Lewis CPA

Glenn J Matthews CPA

Sheryl McAlister CPA CFP

Jackie H Park CPA

Erin H Pate CAE

Pamela K Roe CPA

Edgar A Vaughn CPA

Mark W Webster CPA

Gary L Wheeler CPA

William E Abernethy Jr CPAMarianne B Allardice CPADr Liz W Arnold CPA MBA

Christopher J Bachkosky CPA CFP Michael G Barb CPA

Henry D Barnett Jr CPAKenneth H Bauknight CPA

Ann M Belser CPARobert F Berry CPA CRPC

Erin W Bigham CPAAngela G Bishop CPACGMA

Allan G Bolden CPARobert I Brace CPA CFE CTP

Duncan F Breckenridge Jr CPA K Brodie Brigman Jr CPA

Orvis B Buie CPA Kimberly M Burgess CPA MAcc CGMA

John F Camp CPA Daniel M Campbell CPA

Patrick P Carey Jr CPA Dr Charles G Carpenter CPA

Marguerite S Carroll CPA CGFMChristine E Cassidy CPA JD LLM

Timothy P Cherry CPA CGMADeanna L Cochran CPA CGMA

Mary Jo Cole CPA Dr Clarence Coleman Jr CPA Christopher J Controne CPA

Annmarie Corrow CPA James M Cudd CPA

George L Counts Jr CPA Robert A Curtis CPA PFS

Micahel E Davis CPAZoe M Davis CPA CFE

Sherri L Freudiger CPA Monica C Gaddis CPAJennifer N Gahl CPA

John W Gandy CPA MBA Jonathan I Godwin CPA

Barney G Gosnell CPAJohn M Greene CPA

Angela W Hamilton CPA Richard A Hargrave CPA

Martha M Hartley CPA CGMALarry W Hartsell CPA

Alice B Hazel CPA Robert M Heil CPA

Douglas W Henderson CPAKenneth S Higgenbotham CPA

JC Hincher CPAThompson P Hoffmeyer Jr CPA

Katerine W Holmes CPADonna K Hudson CPA Donald L Hunter CPA Harry A Huntley CPA Richard A Hutto CPALeona L Hydrick CPA

Arthur L Jayroe Jr CPAJana W Jayroe

Robert M Jones CPA CGMA Richard L Jordan CPA

Michael J Kerscher CPA James D Kidd CPA

Jeffery E Kinard CPAJoycelynn S Knight CPA

Holly L Kyle CPA Frances Lambe CPA

Cheryl O Lang CPA CGMA


I I

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8035763722

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Jason C Sweatt CPA Thomas J Way CPA

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William R Smoak CPABruce L Tallant CPA

Tom J Younan CPA CGMA

Paula J Lawrence CPARobert A Leichtle CPA CGMA

Robet A Leichtle II CPA MBA CGMADaniel E Livengood CPA

Kenneth E Love CPAMichael W Lowrance CPA MBA

Patrick M Luciano CPA Dr Gary A Luoma CPA CMA CFM

Roger F Luttrell CPA MBA Kara H Mahon CPA MACC

Sharon E Mann CPA CGMA Steven M Mann CPABobby T Mardis CPA Sarah L Martin CPA

Kenneth M May Chris A McCraw CPA

J P McDermott CPA CGMAC Stephen McDonald CPA

Ann A McDuff CPA Henry A McFaddin CPA Sheila C McKinney CPA

Dr Charles L McLafferty CPARobert A Merritt CPA

James R Miller Jr CPA CGMADavid H Mims CPA

Thomas P Monahan CPA CGMA Gregory R Morgan CPA CGMARobert J Nagy CPA CGMA Gina S Noble CPA CGMA

Susan G NovotnyJames M OCain CPA

Diedrich H Ohlandt Jr CPAJackie H Park CPASadhna Patel CPA

Dr Barbara G Pierce CPAJames B Pierce Sr CPA

Samuel H Plexico IIIPamela A Pollitt CPA CGMA

Sarah D Pope CPA J Randolph Potter CPA

Robert B Privette CPA MBAMichael R Putich CPA CGMA

John J Quin CPA CGMA Daniel Quirk Jr CPA MBACharles M Redfern III CPA

Duncan M Rogers CPA Deborah M Rose CPA CGMA

Thomas E Ross CPATerry K Schmoyer Jr CPA

Ruth A Schult CPA

William E Sellars Jr CPA Paul A Semones Jr CPA CGMA

Nancy F Simonetti CPAAl H Sirmon CPA

Laura K Smith CPAJulius O Spradley Jr CPA

James M Stewart Jr CPA MBACaroline D Strobel CPAGeorge F Taylor Jr CPA

Robert T Theodore CPA CGMA Billie H Thomas CPA

Bruce E Truesdale CPA MBA James G Tzouvelekas CPA CGMA

Michael S Upton CPANancy O Upton CPA

Dennis L Wade CPA CIA CGMAKyle P Waltz CPA MBAR Patten Watson CPA

Susan O Weesner CPA CGMA Carolyn L Williams CPA

Henry S Wilson CPA Kathy B Wine CPA

Jacqueline C Wirszyla CPA Amy L Wood CPA

Beth T Zamorski CPA CGMA


DONORS

Individual and corporate taxpayers can claim a dollar-for-dollar state

income tax credit for contributions to Scholarship Funding Organizations

(SFOs)There is a statewide annual cap of $8 Million for these credits

SCHOLARSHIP PROVIDERS

SFOs are special 501(c)3 charities that award grants for tuition

textbooks and transportation costs paid by special education students

at participating private schools Three of these SFOs have signed the

Access Opportunity Best Practices Pledge

STUDENTS

Through this new program disabled students across the state have

been given the chance to attend the specialized private school of their

familiesrsquo choosing

YOU CAN RE-DIRECT UP TO 60 OF YOUR STATE INCOME TAXES TO HELP CHILDREN

WITH SPECIAL LEARNING NEEDS

wwwIndependentEdorg

TAX CREDIT


State House of Representatives (Of the 124 House members the PAC supported 47 incumbents and one candidate)

SC CPA-PAC Contributions

1 Rita Allison R-Spartanburg 2 Carl Anderson D-Georgetown3 Mike Anthony D-Union4 Todd Atwater R-Lexington5 Jimmy Bales D-Richland6 Nathan Ballentine R-Richland7 Bill Bannister R-Greenville8 Eric Bedingfield R-Greenville9 Kenny Bingham R-Lexington10 Bill Bowers CPA D-Hampton11 Grady Brown D-Lee12 Bill Clyburn D-Aiken13 Gilda Cobb-Hunter D-Orangeburg14 Kris Crawford R-Florence15 Tracy Edge R-Horry 16 Shannon Erickson R-Beaufort

17 Mike Forrester R-Spartanburg18 Mike Gambrell R-Anderson19 Dan Hamilton R-Greenville20 Jackie Hayes D-Dillon21 Bill Herbkersman R-Beaufort22 Jeannie Horne R-Dorchester23 Lonny Hosey D-Barnwell24 Chip Huggins R-Lexington25 Chip Limehouse R-Charleston26 Dwight Loftis R-Greenville27 Deborah Long R-Lancaster28 Phillip Lowe R-Florence29 James Lucas R-Darlington30 David Mack D-Charleston31 Joe McEachern D-Richland32 Jim Merrill R-Charleston

33 Dennis Moss R-Cherokee34 Joe Neal D-Richland35 Michael Pitts R-Laurens36 Todd Rutherford D-Richland37 Bill Sandifer R-Oconee38 Gary Simrill R-York39 Garry Smith R-Greenville40 Murrell Smith Jr R-Sumter41 Mike Sotille R-Charleston42 Leon Stavrinakis D-Charleston43 Tommy Stringer R-Greenville44 David Tribble (candidate)45 Mac Toole R-Lexington46 Brian White R-Anderson 47 Bill Whitmire R-Oconee

Key Person Contacts A sincere thank you goes to the following 38 South Carolina CPAs who serve as Key Person Contacts and volunteered to deliver contribution checks to their local legislators this year 1 Bob Berry2 Del Brown3 Donny Burkett4 John Camp5 Farris Cauthen6 Don Cochran7 Clarence Coleman8 Brad Covar9 Robbie Ellison10 Bratton Fennell11 Ryan Finklea12 Beth Fryer13 Arden Gatchell

14 Al Hodges15 Suzanne Harnois16 Scott Hood17 Debbie Kesler18 James King19 Harold LeMaster20 Adrienne Lucas21 Steve Mann22 Jim McGuire23 Robert Milhous24 Steve Miller25 Greg Padgett26 Michael Putich

27 Christian Rasor28 Joy Rollins29 Chris Samellas30 Bobby Silvers31 McRoy Skipper32 Doug Snyder33 James Stewart34 Chris Stormer35 Nancy Upton36 Jeff Varn37 Gary Wheeler38 Ken Whitener

=Lost primary

State Constitutional OfficersGov Nikki HaleySen Vincent Sheheen

Henry McMasterRep Bakari Sellers

Richard Eckstrom CPAKyle Herbert CPA

Receiving contributions from the South Carolina CPA-PAC

The South Carolina CPA-PAC has made $42500 in contributions to select candidates running for state constitutional seats as well as the South Carolina House of Representatives South Carolina senators are not up for reelection until 2016

The SC CPA-PAC trustees seven practicing CPAs carefully consider which candidates to support taking into account their past support of business-friendly issues as well as the CPA profession This year the trustees focused support on members of the House Ways and Means Committee and the House Labor Commerce and Industry Committee Most legislation that would affect the CPA profession would go before one of these two committees


South Carolina CPA-PAC Donors

William E Abernethy Jr CPABernard N Ackerman CPA PFS CFPMarianne B Allardice CPADr Liz W Arnold CPA MBAChristopher J Bachkosky CPA CFPMichael G Barb CPAHenry D Barnett Jr CPAKenneth H Bauknight CPAChristopher Baum CPAAnn M Belser CPAMatthew D Bernstein CPARobert F Berry CPAJeremy S Betsill CPAAllan G Bolden CPAPeter D Botzis CPADeana D Bouknight CPAWilliam M Boyd CPAKathryn L BoysenRobert I Brace CPA CFE CTPRobert P Bradham CPA ABV CVAAnne BreedenBrian J Broom CPAThomas J Bryson CPANicholas G BuchanOrvis B Buie CPAKimberly M Burgess CPA MAcc CGMAHeather L Butz CPAWilliam L Byrd CPA CGMA

Kevin H Cain CPARoxanne R Caldwell CPA MPADaniel M Campbell CPAPatrick P Carey Jr CPADr Charles G Carpenter CPAMarguerite S Carroll CPA CGFMChristine E Cassidy CPA JD LLMElizabeth A Chapman CPABlair E Clawson CPAGeorge W Clements CPADeanna L Cochran CPA CGMAMary Jo Cole CPADr Clarence Coleman Jr CPAChristopher J Controne CPAW H Cook CPAAnnmarie Corrow CPAMark S Crocker CPA MBAR D Crowley CPA CVADoris E Cubitt CPAMatthew W CurranRobert A Curtis CPA PFSJessica D Cutler CPAHope M Davis CPA MAcc CMAMichael E Davis CPAZoe M Davis CPA CFEJoseph C de Brux CPAJeffrey L Deason CPA CFE CGMAJames H Derrick CPA

Amy E DevoreDavid A DeWerffJohnathan N Dowbak CPADebra M DowningJulia A DuMars CPAWallace Dunn II CPAGeorge W DuRant CPA ABV ASARichard A Eckstrom CPA MBA MACCimberlie C Elkins CPA CGMABarry A Emerson CPAMary L Enright CPARandolph B Epting CPA EsqTracey H Erbe CPAMichael R Evans CPAJames D Ewart CPA ABV CFF CVAA L Fee CPAChristopher M Feehan CPAGale A Fennell CPARonald M Fields Jr CPARyan F Finklea CPABernard S Fleischman Jr CPA JDDonald A Floyd CPAStanislava S Fowler CPASherri L Freudiger CPAMonica C Gaddis CPAJennifer N Gahl CPABeau S Ganas CPAJohn W Candy CPA MBA

Mary K GarlandCathy GatchelKeith B Giddens Jr CPAJeremy J Gilbert CPA MBA CFE CFFBetsy GilletteMaxwell H Glenn CPAAndrew W GodwinJonathan I Godwin CPAStacey L GoodmenBarney G Gosnell CPAJoseph K GraverJorge L GuerreroBarry D Gumb CPAAngela W Hamilton CPAJohn F Hamilton CPALynda S Hardwick CPARichard A Hargrave CPAMartha M Hartley CPALarry W Hartsell CPAKathryn G Heeney CPA MBARobert M Heil CPADouglas W Henderson CPARonald I Hendrix CPAKenneth S Higgenbotham CPAJ C Hincher CPARobert Holloman CGMA CGFMKarherine W Holmes CPAPaul K Hooker Jr CPA

S C Beckwith CPA CFPJohn F Camp CPAConverse A Chellis III CPA CGMARobert C Cooper CPAJohn B Fennell CPADennis L Gore CPA

Willis E Haselden CPARobert P Jordan CPAPenny Lewis CPALeon W Maginnis CPA CFE CFFSharon E Mann CPA CGMAGina S Noble CPA CGMA

Erin H Pate CAESara B Penn CPASamuel H Plexico III CPAJason C Sweatt CPAWalda C Wildman CPA

LEADER | $250-$499

INVESTOR | $100-$249

BACKER | up to $99

Gary L Wheeler CPA


Daniel B Howard CPANatalie K HowardDonna K Hudson CPAAmanda V HunterDonald L Hunter CPASteven L Hyatt CPALeona L Hydrick CPACaroline K Inman CPAArthur L Jayroe Jr CPAJana W JayroeBrian L Johnson CPAHarry L Johnston CPACristen Jones CPAHarold W Jones CPARobert P Jordan CPARichard L Jordan CPAMichael R Kelly CPAMichael J Kerscher CPAJames D Kidd CPAJeffery E Kinard CPADick W King CPAJoycelynn S Knight CPADavid M Knoble CPA MAC CGMAHeather B Koepenick CPAHolly L Kyle CPAFrances Lambe CPACheryl O Lang CPA CGMACarol C Lawlor CPAPaula J Lawrence CPABrad Ledford CPA CMA CGMARobert A Leichtle II CPA MBA CGMAHarold E LeMaster CPARussell K Little CPAJennifer M Littrell CPADaniel E Livengood CPARichard T Livingston CPA CFF CFELeanne W Lordo CPA CGMAMichael W Lowrance CPA MBA CGMAPatrick M Luciano CPACraig R Lundgren CPACynthia J MacAulay CPABobby T Mardis CPALeigh A Marks CPA CGMAO C Marsh CPAChristopher S Matthews CPA CFETravis L Matthews CPA

Kenneth M MaySheryl McAlister CPA CFPSusan B McCracken CPAChris A McCraw CPAC Stephen McDonald CPAAnn A McDuff CPASheila C McKinney CPACindy L McMaster CPAJohn D Meachum CPARobert A Merritt CPAMeriah J Miksa CPAJames R Miller Jr CPADavid H Mims CPAThomas P Monahan CPAClarke C Moore III CPARobert C Moorhead CPAConnie G Morris CPAZachary H Mueller CPAAlbert A Munn IV CPARobert J Nagy CPALaurel S Nason CPA MPAcc CGMAJames R Newell CPAElizabeth W Nichols CPARachel M Nightengale CPAStuart H Nofsinger CPA CVASusan G NovotnyJames M OCain CPA CFP CLU ChFCAndrew J OchsnerBenjamin D ODell CPADiedrich H Ohlandt Jr CPARudolph M ONeal III CPACatherine A OpalkaMarty P Ouzts CPASherry N Ouzts CPAKimberly I Owen CPARenita M Owens CPASadhna Patel CPAEllen L Patterson CPADr Barbara G Pierce CPAJames B Pierce SrCPALeslie Platt CPAPamela A Pollitt CPASarah D Pope CPADouglas E Pounder CPAHarold R Pratt-Thomas CPASabrina E Preston CPA

Joseph E Priitt CPAMichael R Putich CPA CGMAAdam L Quattlebaum CPAJohn J Quin CPADavid M Rainey CPACharles M Redfern III CPAPamela K Roe CPAHarmony A Romo CPADeborah M Rose CPADel A Rosebrock CPA CGMAAnnette H Ross CPALeigh A Ross CPAThomas E Ross CPAAntonia L RossiScott D Russell CPAPaul S Saltzman CPAChristopher J SandersL Kent Satterfield CPACharissa D Saunders CPAGerald E Saunders CPAMarc L Saunders CPAMichael W Saunders CPATerry K Schmoyer Jr CPARuth A Schult CPAAllyson Schuster CPAWilliam E Sellars Jr CPAPaul A Semones Jr CPA CGMAJames J Sfiris CPAJennifer Shields CPALauren A Simms CPANancy F Simonetti CPAAl H Sirmon CPAH B Smith CPAKelly J Smith CPARyan W SmithWilfred A Smith CPADaniel B Smoak CPAWilliam R Smoak CPAPhilip R Snipes CPARalph M Snow III CPADouglas A Sparacino CPA CGMAZachary M Solomon CPADouglas A Sparacino CPAJulius O Spradley Jr CPAAndrew B Sprenger CPAMatthew R Stalnaker

Kelley C Steen CPAKeon Stevenson CPACatherine B Stoddard CPA ABV CVALeroy E Strickland II CPA CFECaroline E SydowDouglas E Szubski CPANeil T Tabor CPABruce K Tallant CPAGeorge F Taylor Jr CPAGregory S Taylor CPAJames F ten Pas CPAJudith C Thomas CPARudolph S Thomas CPA CVA John S Turner CPAJames G Tzouvelekas CPA CGMAMichael S Upton CPAMrs Nancy O Upton CPAJoeseph A VanoEdgar A Vaughn CPADennis Vick CPADennis L Wade CPA CIA CGMAPatricia A WalkerKatherine Walters CPAJennifer D WaltonKyle P Waltz CPA MBAKristen B Warren CPAR Patten Watson CPAThomas J Way CPAMark W Webster CPASusan O Weesner CPAClayton T WestbrookPreston W Williams CPAPatricia B Wilson CPA ABV CVASarah L Windham CPA CCIFPKathy B Wine CPA Benjamin W WingoSam B Winkler CPAJacqueline C Wirszyla CPAAmy L Wood CPAJoy E Wright CPAJustin S Yandle CPAPatricia M Yount CPABeth T Zamorski CPA


Four South Carolina CPAs have been named Women to Watch by the South Carolina

Association of CPAs (SCACPA) and the American Institute of Certified Public Accountants (AICPA) The Women to Watch Award highlights the accomplishments of women in the CPA profession in two categories ndash experienced leaders and emerging leaders

Recipients were recognized during the 2014 Women in Leadership Conference luncheon on Oct 21 at the Marriott in Columbia SC Co-sponsored by the Womenrsquos Initiatives Executive Committee of the American Institute of Certified Public Accountants (AICPA) and the South Carolina Association of CPAs (SCACPA) the Women to Watch Award highlights the accomplishments of women in the CPA profession

Winners of the 2014 SCACPA Women to Watch Awards

EMERGING LEADERCynthia J MacAulay

Dixon Hughes Goodman LLPDirector

Charleston SC

EXPERIENCED LEADERSTerry Grayson-Caprio

KPMG LLPPartner

Greenville SC

Susan B McCrackenDixon Hughes Goodman LLP

PartnerGreenville SC

Caroline C Van HookElliott Davis LLC

ShareholderGreenville SC

Four SC CPAs Named Women to Watch

Pictured Above 1) Caroline Van Hook with students from the Barclay School one of the partner schools in the Palmetto Kids FIRST Scholarship program 2) Award winner Susan McCracken 3) Award winner Terry Grayson-Caprio 4) Award winner Cynthia MacAulay (second from right) with (from left) Shannon Stith AICPA SCACPA Board Treasurer Penny Lewis and Melissa Hooley AICPA

u

x

wv


CPA Day of ServiceOn Sept 19 the SC Association of CPAs joined with other states across the nation to mark CPA Day of Service This is the first year we participated in the national day and are thankful to those members firms and chapters that took part We plan to make this an annual event and will share the date as soon as it is announced so you can begin making plans for 2015 n

Pictured 1) SCACPArsquos Foothills Chapter held a canned food drive to benefit the Hope Center for Children 2) CPAs from the Coastal Chapter volunteered with East Cooper Meals on Wheels 3 amp 4) Derrick Stubbs and Stith of Columbia gave back to the community by volunteering at The Nurturing Center

CGMA CHARTERED GLOBAL MANAGEMENT ACCOUNTANT and the CGMA logo are trademarks of the Association of International Certified Professional Accountants These trademarks are registered in the United States and in other countries15484B-326

CGMA Boost your wow factor

Make it happen at cgmaorg

15484-326 CSSA YCPA Propel Ads_HalfPageindd 1 61614 1240 PM

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South Carolina CPAs in GovernmentCompiled by Maureen TaylorDirector of Marketing amp Member Services

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As CPAs we have a better grasp of what financial reports mean and are better able to ensure that revenue is properly collected and money is spent wisely This is essential when it comes to how our tax dollars are collected and spent

Many of our members work in the government sector and each in their own way help our tax dollars go further In this issue of the CPA Report we spotlight a few of our members in local and state government

CPAs in government oversee the fair collection of tax revenues the development of financial controls the proper disbursement of funds and financial performance and compliance audits They are often tasked with evaluating the efficiency of their agency and advising decision makers As such they are subject to a high degree of public scrutiny accountability and transparency

While all organizations are impacted by economic conditions those in government often face reduced budgets and reductions in staff And these cuts can ultimately have a direct impact on the communities served

The one common trait among those working in government is a desire to serve their community I am thankful that we have members willing to work in the public sector and help our government work more effectively and efficiently These members are another example of how CPAs make a difference in our state

Bratton Fennell CPA SCACPA Board Chair

Cathy Archer CPA CGMA | Page 26Waccamaw Regional Council

of Governments GeorgetownSCACPA Member Since 1993

Don Grant CPA | Page 27SC Department of Employment and

Workforce ColumbiaSCACPA Member Since 2012

Anne Harty CPA | Page 28City of Rock Hill Rock Hill

SCACPA Member Since 1990

Amy D Heard CPA | Page 28-29Anderson School District Five

AndersonSCACPA Member Since 2000

Harry A Huntley CPA | Page 29-30SC Jobs-Economic Development

Authority ColumbiaSCACPA Member Since 1984

Maria Walls CPA | Page 30Beaufort County Treasurers Office

BeaufortSCACPA Member Since 2009


Working in government can be quite challenging but never boring according

to Cathy Archer CPA CGMA of Waccamaw Regional Council of Governments

Archer who previously worked in public accounting now serves as finance manager for the local Workforce Investment Area for Georgetown Williamsburg and Horry counties The agency administers and manages workforce programs as mandated by the Workforce Investment Act of 1998 Funding is administered by the US Department of Labor and the SC Department of Employment and Workforce

ldquoWhereas a private companyrsquos goals are to make a profit we are non-profit Our budget for any given year is limited to our available funding and we have to operate within our budgetsrdquo Archer explained ldquoIn the private sector there may be more consistency in companies that provide an established product or service Governmental accounting seems to be frequently changing because we are required to

implement and administer programs mandated by state and federal lawrdquo

Archer spends 85-90 percent of her time on day-to-day accounting tasks such as managing funding determining allowable or disallowable costs according to applicable laws and regulations and reporting to the state and board of directors

ldquoOur Workforce program is subject to a fiscal audit and a program audit once per year and our agency as a whole undergoes an annual audit A portion of my time is spent on audit-related tasks during these timesrdquo she said ldquoI used to be a public auditor and in my current position I have felt that this has been an advantage Often times I try to picture how an auditor would look at certain situations or transactions to make sure we are in compliancerdquo

Archer said CPAs working in government face different pressures and expectations than those in public practice or industry Since programs are funded by taxpayer dollars she said there is greater pressure and expectations to be as transparent

and fiscally responsible as possible Adding ldquoOur management within our agency leads by example and reminds us that we work for the citizens of our communityrdquo

And what advice would she offer to young CPAs considering a career in government

ldquoI would encourage any accounting student to try an internship with a governmental agency if they are considering a career in government or even if they are undecided as to a specific career pathrdquoArcher said ldquoIt can be rewarding and challenging in so many different ways and they might be surprised to find it may be a good fit for themrdquo

Cathy Archer CPA CGMAWorkforce Development Finance ManagerWaccamaw Regional Council of Governments Georgetown

ldquoSince programs are funded by taxpayer dollars there is greater pressure and expectations to be as transparent and fiscally responsible as possiblerdquo


Don Grant had reached a point in his career where he was ready for a new

challenge and was also ready to take ownership of an end-to-end financial process He was also interested in using his background to perform a service to the citizens and businesses of South Carolina In 2009 he was asked to join the SC Department of Employment and Workforce (DEW)

ldquoWe were at the height of the national recession unemployment benefit expenditures had spiked to $2 billion per year and the unemployment trust fund had recently become insolventrdquo Grant said

And while the stakeholders and underlying financial reporting purposes were certainly different from the private sector the magnitude of the agencyrsquos financial footprint was still lsquobig businessrsquo in Grantrsquos eyes He saw it as an opportunity to improve processes modernize systems and controls and improve oversight on both the trust fund and financial administration sides of the agency

Don Grant CPAChief Financial OfficerSC Department of Employment and Workforce Columbia

Typically Grant spends less than five percent of his time with the actual detailed mechanics of the agencyrsquos accounting functions To a greater extent he maintains visibility over monthly financial reportsanalyses both for reasonableness and for shortlong-term strategic planning and also reviews agency purchase requests to ensure funding availability consistency and allowability against the requested source

ldquoI am very fortunate to have the freedom and resources I need to build an exceptional team of accounting professionals over the last five years My management team and professional staff have diverse backgrounds in finance accounting reporting purchasing systems and internal controls They regularly collaborate with other industry professionals to monitor compliance with all applicable rules and regulationsrdquo Grant said

ldquoJust as importantly our team continues to challenge the lsquoas-isrsquo state of internal processes and systems They give me the ability to focus more on agency strategic

initiatives and process and system improvements while maintaining confidence that our records remain in good shaperdquo he added

Grant sees technology as a hot topic for government agencies in regard to information security and financial reporting He cites the age and complexities of the information systems as an ever-increasing risk

ldquoCPAs working in government are constantly looking for smarter ways to report actual and forecasted financial information that is accurate timely and decision-useful The accounting and reporting rules and internal goals and strategies change quite often and older legacy systems continue to require more attention from a rapidly declining programmingsupport knowledge base in order to provide what we needrdquo he said

ldquoCPAs working in government are constantly looking for smarter ways to report actual and forecasted financial information that is accurate timely and decision-usefulrdquo

ldquoJust as importantly our team continues to challenge the lsquoas-isrsquo state of internal processes and systems rdquo


Growing up with a father that was an elected official Anne Harty was instilled with a

desire to make her community a better place As chief financial officer for the City of Rock Hill she sees first-hand the impact government has on the community

ldquoThe rewards from working in govern-ment are the success stories - seeing our police reduce crime our firemen save families and our Parks Recre-ation and Tourism Department create economic impact in our communityrdquo she said

Harty spends very little time prob-ably 10 percent of any given day on accounting and auditing related tasks She has a staff of 43 covering cus-tomer services (the largest division) risk management archivesrecords management and accounting with seven employees Most of her time is spent on administrative and manage-rial tasks accounting review strategic planning and major project financing and analysis The city has a very large municipal utility system providing electric water and sewer services In fact 75 percent of revenues are derived from enter-prise funds operations so Hartyrsquos gov-ernmental employment is very similar to the CFO position for an industry

As a CPA in city government Hartyrsquos busiest season is budget season which lasts six months The second busiest is

audit season which lasts the other six months

ldquoI do admit though that I give thanks every year on April 15 for my gov-ernmental accounting jobrdquo she said ldquoGovernmental accounting has a differ-ent kind of pressure and stress Work-load is much more predictable but it is also a very thankless career field and is emotionally draining at timesrdquo

ldquoThe pressures and constraints of governmental accounting are financial There is never enough money to go around for the ever increasing demands and expectations of our citizens There is a disconnect between what citizens expect in service and what citizens feel they should have to fundrdquo

Recruiting high level accounting talent can also be a challenge since govern-mental agencies are not able to compete in the area of compensation Harty said To get high level talent they promote a healthy work-life balance environment and good benefits

And what does she see as the most significant issues facing CPAs in government

ldquoRecession recovery is significant Transparency is critical The balance between preparing useful and under-standable information with regulatory standards for reporting is a challenge Accounting for OPEB (Other Postem-ployment Benefits) in an understand-able way is a challengerdquo she said

Anne Harty CPAChief Financial OfficerCity of Rock Hill

ldquoThere is a disconnect between what citizens expect in service and what citizens feel they should have to fundrdquo

Amy D Heard CPAExecutive Director for Financial ServicesAnderson School District Five

Amy Heard made the transition to government following the birth of her

first child After the long hours of tax season she wanted a position with slightly less hours in a challenging environment

As executive director for financial services with Anderson School District Five the biggest challenge is all the different pots of money and the regulations The district currently has approximately 78 different funding sources And while busy season may differ from public accounting itrsquos still busy From March ndash June 30 Heard works on the budget and then spends September working on the audit

ldquoIn school district accounting we do work a lot of additional hours due to deadlines from the state or a project

ldquoFinding a way to cut budgets mid-year is the hardest part of my job because it affects all the major players in our organizationrdquo


we are working on for our districtrdquo she said ldquoMost everything done in a school district somehow touches finance ndash paying employees paying vendors that provide services supplies utilities etc paying for marketing of the school district working with staff and paying insurance claims working estimates for any new idea or project devel-oped by the school administration It is a fun job but a demanding jobrdquo

The pressures of the job are also dif-ferent from business and industry and public accounting

ldquoI do not have the pressure of having my company show a profit to receive a bonus but in a school district we are accountable to our board of trustees community and parents of studentsrdquo she explained With the budget cuts I believe that the skepticism has increased that school districts are not transparent and have too much administration and that is very stressful to someone that is objective and an open book I try to have my staff look at every-thing in a way that they wouldnrsquot mind a newspaper reporter TV per-sonality or parent watching them and scrutinize everything they dordquo

The economy is also a significant factor for school districts

ldquoIn South Carolina we are highly funded by the sales tax so when the economy is not doing well then we typically get a budget cut A lot of times this information comes after our school year and fiscal year have started so the budget is set and then we lose a significant amount of moneyrdquo Heard said ldquoFinding a way to cut budgets mid-year is hardest part of my job because it affects all the major players in our organization ndash personnel has to be cut which in turn will affect our studentsrdquo

Harry Huntley began his career in government by accident when in 1989 he was

appointed by Gov Carroll Campbell to fill the unexpired term of Richland County auditor In 1990 he ran for the office

ldquoThis was my first venture into politics and I was opposed by a two-term county council member I won that election and remained in office for a total of 18 yearsrdquo Huntley explained

Huntley then moved to a state agency SC Jobs-Economic Development Authority (JEDA) where he serves as executive director He also serves as executive director of InvestSC which manages investments for the SC Venture Capital Authority (VCA) Both of these positions are very unique in government JEDA is the only statewide qualified conduit issuer of tax-exempt bonds and issues bonds for small manufacturers nonprofits and solid waste disposal facilities

Customers range from small borrowers such as YMCAs and charter schools to large hospital systems university foundations and tire recyclers

InvestSC is the designated investor group which oversees the venture capital investments of the VCA This state program that has successfully leveraged borrowed funds to create or retain over 1400 jobs in South Carolina over the past seven years

As executive director Huntleyrsquos position focuses on finance related duties and only occasional tradition-al accounting duties Busy season is often dependent on economic condi-tions and interest rate cycles Much of JEDArsquos business in the past was from small manufacturers Huntley said but the low interest rate envi-ronment has compressed the differ-ence between taxable and tax-exempt

Harry A Huntley CPAExecutive DirectorSC Jobs - Economic Development Authority Columbia

ldquoIt is great to see the new hospitals schools senior living facilities and industrial projects that create many new jobs and improve the quality of life in South Carolinardquo

uu Continued on page 30


In 2011 after a fraud incident and a contentious election Maria Walls was presented with the op-

portunity to join the Beaufort County Treasurerrsquos Office to design and implement the officersquos internal con-trols and subsequently oversee the financial and accounting functions The office had received internal con-trol comments for years prior to the fraud taking place that were never addressed or resolved The technolo-gies being used were antiquated and public opinion and trust were at an all-time low Walls said it was a formidable but exciting challenge to create order and accountability out of the disarray

As deputy treasurer Walls spends 70 percent of her day on accounting or audit-related tasks Generally this will include accounting and general ledger responsibilities and internal controls analysis and assessment

Busy season is the tax collection cycle which begins in November and

Maria Walls CPADeputy TreasurerBeaufort County Treasurers Office

ends in January The county collects approximately 92 percent of the $321 million billed during that three-month period Collecting managing and dis-bursing such a large volume of funds can be a pressure Walls said

ldquoOur funding is derived from prop-erty taxes and other forms of taxa-tion not from engagement fees for a service providedrdquo Walls said ldquoI have a responsibility to be vigilant in ensur-ing we are operating as efficiently and cost effectively as possible we owe that to our taxpayersrdquo

ldquoInnovation and competitiveness is unfortunately not as common in gov-ernment organizations as it is in the private sector and was a new concept for this office in particular Our staff has been encouraged to constantly evaluate our processes to find better and faster ways of doing business This led to significant budget cuts increased processing speeds and improved transparency and internal controls Most importantly it contrib-

ldquoIt was a formidable but exciting challenge to create order and accountability out of the disarrayrdquo

rates to the point that it is not advan-tageous for them to use tax-exempt bonds Larger borrowers however are reaping significant savings from refinancing bonds that are callable as well as funding new projects in such a low rate environment

ldquoWe have recently seen a spurt of activity with 13 new applications

for bond financing in the past three months compared to 15 for each of the past three yearsrdquo Huntley said ldquoIt is great to see the new hospitals schools senior living facilities and industrial projects that create many new jobs and improve the quality of life in South Carolina While we donrsquot have the tax season deadlines to deal with we have deadlines that

come and go constantly as we work each of these projects to closingrdquo

Huntley said transparency and public scrutiny are much greater in govern-ment than in the private sector Even though JEDA receives no state funds and is completely self-supporting it is still necessary to maintain a high level of transparency he added

uted to the restoration of trust with our taxpayers and provided an ex-ample of government working rightrdquo she added

For CPAs considering a career in government Walls advises they know what is going on in that jurisdiction and get involved in a professional organization

ldquoContinue to or become active in SCACPA as well as a government related professional organization It will give you an opportunity to net-work with others in government who can share their experiences with you and provide guidance If you decide to pursue a government position do what is necessary to maintain a fresh perspective and challenge yourself in order to ensure your continued professional growthrdquo she said

Walls is expanding her service to the community she is running for Beau-fort County Treasurer and will be on the November 4 ballot n

Mark S Crocker CPA is a partner with Dixon Hughes Goodman LLP and practices in Greenville SC Long active in the profession he is a member of the AICPA has served on the board of SCACPA and is president of its Piedmont Chapter


South Carolina Board of Accountancy Updateby Mark Crocker CPASCACPA member since 1982

Board of Accountancy

I am delighted to serve as the 2014-15 chairman of the South Carolina Board of Accountancy As my

first duty I ask that you join me in recognizing the distinguished service of our retiring board chair Donny Burkett CPA Donny is a role model for all CPAs and encompasses the qualities the public has come to ex-pect from our profession Letrsquos wish him well as he starts his next chapter which includes recently being elected vice president of NASBA

To continue his legacy the following officers have been elected for 2014-2015

Chairman Mark S Crocker CPA Dixon Hughes Goodman LLPPartner

Vice Chairman Tanya G Greenlee CPABurroughs and Chapin Corp Vice President of Finance

Secretary Gary F Forte CIMAUBS Financial ServicesSenior Vice President

In a state of nearly five million residents we have less than 7000 CPAs This is a highly regarded designation earned by a diverse group of professionals who are generally of high intellect dignity and public respect In joining this profession we all take an oath to protect the public In that lies the role of the SC Board of Accountancy (SCBOA) The SCBOA which is a

part of SCLLR consists of nine members appointed by the governor to be responsible for a broad range of duties described by SC law Among those duties are individual and firm licensing CPA exam administration peer review CPE compliance enforcing laws and regulations and others While we protect the public we look forward to serving the needs of our licensees and other constituents

Our theme will be ldquoto do more with lessrdquo and our 2014-15 goals will be as follows

bull implement recently passed South Carolina Accountancy Law

bull increase efficiency of administrative duties

bull improve services to licensees and other constituents

NEW YORK | CHARLOTTE | SAN DIEGO | LONDON | MELBOURNE | TOKYOwwwmergentcom bull customerrelationsmergentcom bull 800-342-5647

Creating Global Financial Data Solutions

Mergent Inc offers

bull Ideal for transfer pricing researchbull Used by many tax professionalsbull Over 30 years of historical global as reported and standardized financialsbull Standardized company financials are based on XBRL taxonomies with transparency to source documentsbull Daily updates on confirmed executives from all US traded companies featuring over 200000 executive profiles

bull build relationships with key organizations such as NASBA and SCACPA

bull enhance Peer Review monitoring

bull help attract ldquothe best and brightestrdquo to the profession

On behalf of my fellow board members I invite your input on how we can serve you better We all owe a great deal to this profession that has afforded us gratifying careers Letrsquos do all that we can to continue to earn our moniker as the most trusted profession n

In a state of nearly five million residents we have less than 7000 CPAs


Introducing the Professionrsquos Enhancing Audit Quality Initiative

Integrity objectivity and competence have long been hallmarks of the CPA

profession and provide the foundation for CPAsrsquo reputation in the marketplace With accounting issues and the business environment becoming more complex information-driven and fast-changing practitioners face new challenges in maintaining audit excellence

To address those challenges the AICPA has launched the Enhancing Audit Quality (EAQ) initiative which presents the Institutersquos efforts to help auditors of private entity financial statements further improve the quality of the services they provide Practitioners can give input on those plans by commenting on the AICPArsquos newly released discussion paper Enhancing Audit Quality Plans and Perspectives for the US CPA Profession Comments were due November 7 2014

Advancing Audit Quality throughout the ProfessionThe discussion paper highlights ways the profession maintains and enhances audit quality from establishing requirements for competence diligence and due care

to setting audit and quality control standards to administering the Peer Review Program By summarizing near- and longer-term proposals to continue raising financial statement audit quality the paper asks for feedback from all parties involved in the audit process of non-public entities (For purposes of the EAQ ldquoprivate entitiesrdquo refers to all non-SEC registrants including not-for-profit organizations employee benefit plans and governmental entities)

ldquoAs they navigate todayrsquos business environment practitioners are intent on providing high-quality audit services to their clientsrdquo said Erin Pate SCACPA CEO ldquoThe professionrsquos Enhancing Audit Quality initiative demonstrates the professionrsquos continued commitment to quality It outlines the many areas where stakeholders from our professionrsquos many constituenciesmdashour own members peer reviewers state boards state societies and regulatorsmdashcan work together to strengthen audit performancerdquo

EAQ Areas of FocusThe AICPA is looking for input that could help it shape plans and programs proposed by the EAQ

effort The discussion paper poses specific questions through an online community where stakeholders can engage in a productive dialogue Based on the foundational elements of qualitymdashCompetence and Due Care Standards (Audit and Quality Control) Guidance Tools Learning and Resources and Monitoring and Enforcementmdashthe discussion paper proposes significant changes to the following areas among others

bull Peer Review Program The AICPA Peer Review Board approved a near-term plan introducing substantial improvements to the current Peer Review Program that range from enhanced peer reviewer quality and in-depth reviews of high-risk industries to improved engagementfirm tracking and more informative review results In the longer term an upcoming project will seek to transform the current Peer Review Program into a more real-time practice monitoring system that marries advanced technology and human oversight

ldquoWith accounting issues and the business environment becoming more complex information-driven and fast-changing practitioners face new challenges in maintaining audit excellencerdquo


The following article was provided by the AICPA


Member NewsHazel F Brazell CPA of Moore Beauston amp Woodham LLP has been promoted to senior accountant in the tax and

business consulting practice of the firmrsquos Columbia office

Chris Clem has joined SuggsJohnson LLC as se-nior manager on the firmrsquos tax team

Charles A Gatchell CPA CVA of Moore Beauston amp Woodham LLP has been promoted to senior manag-er in the tax practice of the firmrsquos Hartsville office

Ronnie Head CPA has joined Scott and Company LLC as a senior manager on the firmrsquos assurance and advisory services team

Bryan P Hudson CPA of Bauknight Pietras amp Stormer PA was recently named the 2014 Captive Person of the Year by the

South Carolina Captive Insurance Association (SCCIA) The Captive Person of the Year award recognizes individuals for outstanding leadership and accomplishments on behalf of the association and captive insurance industry in South Carolina

Sarah Judge CPA has joined Scott and Com-pany LLC as an associate accountant on the firmrsquos assurance and advisory services team

Julia E Ridley CPA has joined the audit and assur-ance practice as a senior accountant in Moore Beauston amp Woodham LLPrsquos Charleston office

Focus on Membership

Laura M Rhoads of Moore Beauston amp Woodham LLP has been promoted to senior accountant in the tax practice of the firmrsquos Hartsville office

Patrice Sebastian CPA of WebsterRogers has been promoted to director of the forensics and valuation services group

Greg S Taylor CPA of Dixon Hughes Goodman LLP has been promoted to office managing partner of the firmrsquos Greenville office

Robert Visbisky has joined Scott and Company LLC as a senior auditor on the assurance and advisory services team

Dennis Vick has been named as managing partner of Dixon Hughes Good-manrsquos Tax Compliance and Consulting Practice

Heather L Walters has joined Moore Beauston Woodham LLP as a senior accountant in the firmrsquos Hartsville office

Firm NewsDerrick Stubbs amp Stith LLP has created a new management team which consists of Derrick Stubbs partners Charles R Statler Jr CPA Alan F Grimsley CPA and K Todd Dailey CPA

Elliott Davis LLC was named one of the top 50 family-friendly companies in North Carolina by Carolina Parenting Inc This honor recognizes the firmrsquos commitment to providing employees with opportunities benefits and pro-grams that contribute to long-term ca-reer fulfillment and careerlife balance

Columbia-based practice Clifton Bodiford CPAs has merged with Scott and Company LLC and will now operate under the Scott and Company brand Former founders and Bodiford CPA firm principals Clif Bodiford and Dave Bodiford will both join Scott and Company LLC

Scott and Company LLC has been ranked as one of South Carolinarsquos Best Places to Work for companies with fewer than 250 employees coming in at 13 in the 2014 competition Elliott Davis LLC admitted six new shareholders in their firm including members Claudia Gibbons CPA Brandon Renaud CPA Drew Rogers CPA and Jeff Walker CPA

CondolencesLeona L Hydrick CPA 50 died Sept 14 A native of West Columbia Hydrick was a graduate of Brookland Cayce High School an honors graduate of Columbia College and member of SCACPA since 1988

Rupert L Thompson Jr CPA 75 died Aug 10 Born in High Point NC he graduated from the University of South Carolina where he earned his bachelorrsquos degree in accounting and masterrsquos in business administration A veteran of the US Navy Thompson coached for 28 seasons over 17 years in Dixie Youth and Trenholm Park Little League baseball Thompson was a SCACPA member since 1972 George RWise Jr CPA 66 died Sept 20 Born in Charlotte NC he was a 1970 graduate of The Citadel A SCACPA member since 1982 Wise served his community as president of Central SC Better Business Bureau treasurer of the Columbia Country Club treasurer for the Columbia Touchdown Club and past president of the North Lake Sertoma Club n


WELCOME NEW MEMBERS (through 93014) 100 percent member firm

Focus on Membership

AFFILIATE MEMBER Casey L GilbertColumbia SC

Mary F GlennWest Columbia SC

Sarah A JudgeScott amp Company LLCColumbia SC

Willis C KeithGreenville SC

William K LawterChesnee SC

Vernie South CPAMount Pleasant SC

ASSOCIATEAngela Allard CPAMount Pleasant SC

Robert M Eidson Jr CPAWebsterRogers LLPBluffton SC

Joann L Elkin CPAMount Pleasant SC

Bayly A G Felch CPAMcGregor amp Company LLPColumbia SC

Kimberly P Free CPA Greer SC

Elise M Lamoureux-St Germain CPAWebsterRogers LLPBluffton SC

Jolinda B More CPASimpsonville SC

Dale M Planicka Hilton Head Island SC

Jack N Rose CPAWebsterRogers LLPFlorence

Jan M Schultz CPA CGMAAnderson SC

George L Strobel IISarasota FL

Phillip W Tetterton CPACharlotte NC

CPA CANDIDATEJoseph M AndradeDerrick Stubbs and Stith LLPColumbia SC

John F AshworthGreenwood SC

Sara W Baker MBARock Hill SC

Angela M BareMyrtle Beach SC

Terry J BishopVarnville SC

Anne BreedenSpartanburg SC

Jesus A CruzWebsterRogers LLPFlorence SC

Mary Allison C GlennAnderson SC

Jessie D HazelWebsterRogers LLPColumbia SC

Caleb B Jennings IVSpartanburg SC

Damian L JonesGreenville SC

Megan LansingWebsterRogers LLPBluffton SC

Martin J McClellanBauknight Pietras amp Stormer PAColumbia SC

Mary K McDormanBeaufort SC

Brittany L PrattColumbia SC

Jacqueline N ToomerWebsterRogers LLPBluffton SC

Heather WaltersCheraw SC

Crystal WillisColumbia SC

FELLOWRayne B Adams CPAGreenwood SC

Barbara J Anderson CPAGreenville SC

Rachel L Anderson CPASimpsonville SC

Nat B Benson III CPA CGMAGaffney SC

Teresa S Bickley CPAChapin SC

Justin S Byars CPAChapin SC

Craig M Calhoun CPAElliott Davis LLCCharleston SC

Fiona M Cantrell CPAColumbia SC

Christopher E Carter CPARock Hill SC

Ivan E Chirolla CPAAnderson SC

Mallory K Cooper CPAColumbia SC

Colleen E Daniel CPACharleston SC

Randall L Digby CPASpartanburg SC

Kathryn C Diminich CPAMount Pleasant SC

Jessica A Dupee CPAMyrtle Beach SC

Melinda T DuRant CPABluffton SC

Andrew C Finley CPAGreenville SC

Elizabeth B Gierhart CPAIrmo SC David G Grabosky CPAGreer SC

Tracey C Green CPA JDColumbia SC

James E Gresham CPABluffton SC

Kristi C Griffin CPATaylors SC

Neekis D Hammond CPAChapin SC

Stanley J Harvell II CPAGreenville SC

Kelli R Horton CPAGreer SC

John G Jenkins CPAMt Pleasant SC

Kelly-Jean Kwiatkowski CPAWaxhaw SC

Ashley G Langley CPASpartanburg SC

Chris C Louthan CPAGreenville SC

James D McAllister Jr CPAElliott Davis LLCGreenwood SC

Kelly P McBride CPAFort Mill SC

Amber Neeley CPALexington SC

Sarah Owings CPARoebuck SC

Katharine A Pace CPAEasley SC

Madison A Rankin CPAGreenville SC

Julie A Rogers CPAGreer SC

Andrew W Saleeby CPAColumbia SC

Nickolas J Schomisch CPAGreenville SC

Jessica L Smith CPARock Hill SC

Morgan E Smith CPACharleston SC

Anna V Spann CPADixon Hughes Goodman LLPCharleston SC

Kevin S St Germain CPADaniel Island SC

Diane M Thigpen CPAChapin SC

Courtney Trich CPAMyrtle Beach SC

Andrea C Tucker CPAElliott Davis LLCColumbia SC

Kenneth G Vella CPABluffton SC

Robert F Visbisky Jr CPAScott amp Company LLCColumbia SC

Anthony E Williams CPAGreenville SC

Kelci M Wilson CPAGreenwood SC

FELLOW ndash OTHERKristie C Cole CPAAnderson SC

John D Edens CPALeesville SC

Robert N Hamblin Jr CPADaniel Island SC

Melanie L James CPAMyrtle Beach SC

Bonnie C Martin CPAColumbia SC

STUDENTSRichard S BarnesFlorence SC

Joseph M BlanchardSurfside Beach SC

Shannon N BrahnConway SC

Caitlin A CashEasley SC uu


New Lifetime Members for 2014

Dianne B Baughman CPAColumbia SC

James A Belous CPAMarion SC

Hubert L Bernheim CPAHilton Head SC

John D Bourne CPAIrmo SC

Fred S Breeden CPASalisbury NC

Leonard F Broderick CPA CGMAEasley SC

Anthony A Callander CPAGreenville SC

John F Camp CPAColumbia SC

Thomas M Carabo CPABlenheim SC

W H Cook CPACharlotte NC

James M Cooper CPASpartanburg SC

Francis R Corley CPAIrmo SC

Donald P Cresswell CPATravelers Rest SC

David R Crumpler CPAMyrtle Beach SC

Joseph C de Brux CPAIsle of Palms SC

William H Duncan CPAFlorence SC

Judith H Evans CPABeaufort SC

J Louis Grant CPARidgeland SC

Harriette P Gravesen CPAJohns Island SC

W Michael Hamilton CPAColumbia SC

Loyd L Hansen CPAGreenville SC

H Lee Hoffman CPACharleston SC

Edward Howard Jr CPA EsquireLexington SC

Charles H Jesser CPAChicago IL

Harry L Johnston CPASpartanburg SC

Ralph D Kellar CPAGreenville SC

Barry T Kight CPAColumbia SC

Susan G Legare CPACharleston SC

Robert A Leichtle CPA CGMAColumbia SC

John A Lindsay CPAGreenville SC

Roger F Luttrell CPA MBASpartanburg SC

John R Markel CPA ASA ABV CFF ABARGreenville SC

Gordon L McCay CPA MBAMount Pleasant SC

Helen M Molten CPAColumbia SC

Rodney J Moss CPASpartanburg SC

A D Patten Jr CPA MAccTaylors SC

Sara B Penn CPAGreenville SC

James B Pierce Sr CPARock HIll SC

J Randolph Potter CPAGreer SC

Kenneth E Prince CPAWest Columbia SC

Henry J Rawl III CPA CGMARidgeland SC

Thomas E Ringer III CPA CGMA CMASpartanburg SC

Jack C Robinson CPAGreenville SC

Frank M Rogers IV CPAFlorence SC

Paul A Semones Jr CPA CGMALexington SC

Harriet S Simpson CPA CITP CISAColumbia SC

William R Smoak CPABeaufort SC

Michael N Swaim CPASpartanburg SC

Ashley C Taylor CPALexington SC

Michael G Taylor CPASummerville SC

James T Truesdale CPAHollywood SC

John W Vun Cannon CPAColumbia SC

Robert D Wade CPAAiken SC

Walda C Wildman CPAColumbia SC

Albert L Wolfe CPAOrangeburg SC

Elizabeth L Woody CPAKiawah Island SC

New Lifetime Members 2014-15 Membership Year

Cathryn M CushwaMyrtle Beach SC

Baker D EllerbeFlorence SC

P W Ferrell JrAnderson SC

Collin FleenorConway SC

Jeremy L GoldbergCharleston SC

Lorelei M GrayeLexington SC

Oxana S HendrixNorth Myrtle Beach SC

Megan C HolmesClinton SC

Tawnya M HulitMyrtle Beach SC

Jennifer L KingsmoreIrmo SC

Jason C KneeseGreenville SC

Tatiana V LavrovaConway SC

Benjamin C LawyerWest Columbia SC

Devin G McCrayAiken SC

Nicholas L MosherMyrtle Beach SC

Jordan K MurrayConway SC

Evgeny V ProshinMyrtle Beach SC

Dustin C ScottCharlotte NC

Kevin R TaylorConway SC

Theresa W ToddWest Columbia SC

Alexandria L VearyConway SC

Mitchell P WoodardMyrtle Beach SC

Zachary D WrightGraniteville SC

STUDENTS cont

Focus on Membership

SCACPA is pleased to recognize the following individuals for their dedication and service to the profession Lifetime members are given complimentary SCACPA dues upon 30 years of membership and age 68 or older


South Carolina

CPA

Congratulations 2014-15 Chapter Officers

Chapter Events CENTRAL2014-2015 Dues $50

Nov 20 Income Tax Update with William Grooms (CE18014)Double Tree by Hilton Columbia Dec 3 Annual Business Meeting (CEABM14) - Double Tree by Hilton Columbia

GRAND STRAND2014-2015 Dues $125

Nov 18 Annual Update for Accountants amp Auditors with Bruce Shepard (GR19914A) - Ocean Creek Resort Myrtle Beach

Jan 23 Annual Federal Tax Update (GR20715A) - Horry Georgetown Technical College Myrtle Beach

Catawba Chapter Glenn Savage president

Mandi Persohn vice president Time Warner Cable Inc

Dr Barbara Pierce secretarytreasurer Winthrop University

Central Chapter William Stevens presidentThe Hobbs Group PA

Christopher Hinchee vice presidentMcGregor amp Company LLP David Splittgerber secretarytreasurerDerrick Stubbs and Stith LLP

Allyson DeHart CPE coordinator The Hobbs Group

Coastal Chapter Betsy Moseley presidentTowne Centre Market LLC

Glenn Hair vice president Horizon Health Systems LLC

Kathryn Cleveland secretary

Bridget Bushnell treasurer

Don West(803) 315-1299 bull dondpwcpacom

CPA CITP eCPPT CISA CISSPMember SCACPA AICPA ISACA InfraGard (ISC)sup2

Is YOUR Data Secure

Foothills Chapter Christopher Holtzclaw presidentHolcombe Holtzclaw amp Ravan LLC

Christina A Braswell vice presidentPricewaterhouseCoopers LLP

Elizabeth Martin secretaryPricewaterhouseCoopers LLP

Michelle Gneisig treasurerTindall Corporation

Grand Strand ChapterSharon Proctor president

Deborah Armstrong vice presidentArmstrong Accounting CPA PA

David Cole secretarytreasurer Duncan Farmer McIlrath Marloew and McLaughlin PA

Pee Dee Chapter OfficerLawrence Kennedy Jr presidentMcCall Farms

Stephanie Denham vice president

William Hardaway III secretarytreasurer WebsterRogers LLP

Piedmont ChapterStephen Stokes presidentStokes amp Company CPAs PA

James ten Pas vice presidentDixon Hughes Goodman LLP

Rebecca Goessel secretaryUSC - Upstate

James Lindley treasurer Lindley amp Thompkins LLP

Sea Island ChapterChristopher Linkimer presidentCarecore National LLC

Amy Graybill vice presidentRobinson Grant amp Co PA

Amy Cavanaugh CPA secretaryJune amp Associates PA CPAs

Dean Cochenour treasurerCarey amp Company PA

Visit wwwSCACPAorgChapters for the latest information on chapters and chapter events

Security PoliciesRisk and Vulnerability Assessments

Penetration Tests


SCACPArsquos New Office amp Learning Center

You spoke and we listened The South Carolina Association of CPAs moved into its new headquarters on Aug 29 The new space was designed with your needs in mind and features a more intimate and high-tech classroom as well as modern community space to have lunch and network with peers We also realize that business doesnrsquot stop when you are away from the office so there is a dedicated space to check emails or return phone calls during breaks We hope you come visit us soon


Accounting amp Auditing Conference Preview

Registration is open for the 2014 Accounting and Auditing Con-ference Dec 8-9 in beautiful

downtown Charleston at the Marriott Hotel SCACPA members save $125 when registering by Nov 17

This conference features dynamic speakers that will provide you the latest information on a variety of topics designed for CPAs in public account-ing and business and industry The format of the conference offers you the flexibility to choose the sessions that best meet your needs

For conference details and to register visit wwwscacpaorgAampA2014

Highlights includebull Two days with 16 CPE credits two tracks and eight concurrent

sessions

bull A kick-off general session featuring an AampA Update with longtime favorite Brad Newkirk Dixon Hughes Goodman LLP

bull David Bean director of Research and Technical Activities with the Governmental Accounting Standards Board will be on hand to answer your questions on recently issued GASB statements

bull Hometown expert Rebecca Lee Sheheen Hancock amp Godwin LLP will offer expert advice on COSO framework and Revenue Recognition regarding implementation and challenges organizations face

bull NFP changes in financial reporting with the assistant director for Nonpublic Entities at the Financial Accounting Standards Board

bull Technology expert Bryan Smith with CPA Crossings will discuss the effect of IT on financial stament audits and what every auditor should know when planning an audit

bull Howard Einstein Rosenfield Eisten will focus on the annual fees (PCORI and Transitional Reinsurance) and reporting (sections 6055 and 6056) during the Affordable Care Act Update

The conference also includes ethics human resources excel and GAAP

Focus on CPE

2014 Fedeal Tax Update with Walter Nunnallee

2014 FEDERAL TAX UPDATEwith Walter Nunnallee

Dec 12 Greenville 19114FG

Dec 15 Columbia 19114FC

Dec 22 Myrtle Beach

19114FM

Dec 15WebinarWebcast

WEB19114

South Carolina

CPA

Highlights includebull A checklist of developments first effective in 2014

bull A checklist of retroactive developments that may require amended returns

bull A detailed planning section including important individual and business planning ideas

bull Selected new or modified Federal tax forms for 2014

This year we are offering this top-rated seminar at three locations around the state plus a webcast option Register today

Dec 12 ndash 19114FG - Greenville ndash Embassy Suites Hotel amp Golf ResortDec 15 ndash 19114FC - Columbia ndash Embassy Suites Dec 15 ndash WEB19114 - Webcast Dec 22 ndash 19114FM - Myrtle Beach ndash Marina Inn at Grande Dunes

For event details and to register visit wwwscacpaorgtaxupdate2014

Get ready to tackle tax season with Walter Nunnallee The Federal Tax Update combines

Walterrsquos engaging sense of humor with timely examples and up-to-the minute tax tips Walter will walk you through the latest tax developments affecting 2014 tax return preparation and tax planning for individuals corporations and non-corporate businesses


Focus on CPE

Tax Season Survival Guide

CPE Reporting Deadline amp Remindersgtgt CPE should be earned annually by Dec 31 and reported to the South

Carolina Board of Accountancy by completing a CPE report and submitting to the Board office on or before Jan 31 of each year

gtgt Self-study courses are limited to 20 hours per year and cannot be carried over There is a 10 hour maximum on the number of hours an individual can earn in a day Self-study courses must be NASBA QAS approved

gtgt Members of SCACPA can access their CPE transcript online at wwwscacpaorg under My Membership Manage My CPE

gtgt Personal Development is limited to eight hours per year These hours cannot be carried over

gtgt The six hour ethics requirement every three years must be completed by Dec 31 2015 of which two hours must be South Carolina specific

gtgt Excess ethics hours cannot be carried over

gtgt A course cannot be repeated during a CPE cycle or within a two year period For example if you have attended an approved state specific ethics course you should not repeat that course within the CPE year In 2013 if you attend a course titled Why Auditors Fail to Detect Fraud you should not attend the exact same course in 2014 A courses content must have changed significantly for it not to be considered a repeat The 2013 Federal Tax Update would be significantly different from the 2014 Federal Tax Update

SCACPA offers ethics programs in various formats seminar self-study and webinar visit wwwscacpaorgethics

TAXSEASON

Nov 17 Estate and Life Planning Issues for The Middle-Income Client (17614) ndash SCACPA Office Cayce

Nov 18 Fiduciary Income Tax Returns ndash Form 1041 Workshop (17714) - SC Pharmacy Association Columbia

Nov 19 South Carolina Tax Update (10314AM) - SC Bar Conference Center Columbia

Nov 19 Understanding the Purchase and Sale of Businesses (17814SW) ndash Various

Nov 20 Social Security Medicare and Prescription Drug Retirement Benefits What Every Baby Boomer Needs to Know Now (18114) - Embassy Suites Greenville

Nov 21 Shortcuts to Tax Cuts Individual Tax Social Security and Retirement Planning Tools and Strategies (18314) - Embassy Suites Greenville

Nov 25 Obamacare and Fringe Benefits 2014 and Beyond (18514) - SC Bar Conference Center Columbia

Dec 3 Advanced Technical Tax Forms Training -- LLCs S Corporations and Partners (18614) - SCACPA Office Cayce

Dec 4 Advanced Technical Tax Forms Training -- Form 1040 Issues (18714) ndash SCACPA Office Cayce

Dec 10 Annual Tax Update (18914SW) ndash Various

Dec 12 The Complete Guide to Payroll Taxes and 1099 Issues (19214) ndash SCACPA Office Cayce

Dec 12 Federal Tax Update with Walter Nunnallee (19114FG) ndash Embassy Suites Greenville

Dec 15 Federal Tax Update with Walter Nunnallee (19114FC) ndash Embassy Suites Columbia

Dec 15 Federal Tax Update with Walter Nunnallee (Web19114) ndash WebinarWebcast

Dec 22 Federal Tax Update with Walter Nunnallee (19114FM) ndash Marina Inn at Grande Dunes Myrtle Beach

Survival Guide

2014


Focus on CPE

Jan 6 - Form 990 A Comprehensive Approach to Accurate Preparation (20115A)Discover the tax information and understanding of not-for-profit organization issues you need to prepare the cur-rent Form 990 Participants will gain the tax knowledge necessary both to complete Form 990 properly and advise exempt clients on the Forms complexities and demands

CPE Credit 8 Area TaxationLeader Petter Towle JD LLMLocation SCACPA Office CayceFee $220 Early Bird (by Dec 16) $245 Members $345 Non-Members

Jan 8 - Getting Ready for Busy Season A Guide to New Forms Filing Issues and Other Critical Developments (20215)Receive an up-to-date review of important tax form changes new tax forms key developments as they are reflected in the IRS forms and IRS filing issues and dead-lines that will be invaluable to attendees who prepare tax returns for individuals partnerships and LLCs

CPE Credit 8 Area TaxationLeader LB Carson Jr CPALocation SCACPA Office CayceFee $220 Early Bird (by Dec 18) $245 Members $345 Non-Members

Jan 9 - Transform Your Busy Season with Technology Tools You Already Use (20315)Learn how to save an hour or two each day by incorporat-ing simple time management techniques that are available in the technology tools you use every day This practical easy to understand and cost-effective course is a must have to prepare for the upcoming busy season

CPE Credit 8 Area Computer ScienceLeader Bryan SmithLocation SCACPA Office CayceFee $260 Early Bird (by Dec 19) $285 Members $385 Non-Members

Get a Jump Start on 2015 CPE

Jan 15 - Slashing Taxes for Your Small Business Clients Corporations Partnerships amp LLCs (20415A)Join us as we explore state-of-the-art planning ideas and tax-saving strategies to keep more of your clients money in their pockets Well answer the tough questions and show you what strategies are best for your clients as a result of the most recent tax reform

CPE Credit 8 Area TaxationLeader William J HardenLocation SCACPA Office CayceFee $220 Early Bird (by Dec 25) $245 Members $345 Non-Members

Jan 15 - BasisDistributions for Pass-Through Entities Simplifying the Complexities (20015A) Address the rules used to determine basis for partnerships and S corporations and puts the computation of basis in contexts that often come under scrutiny - loss limitations distributions and sales of an interest among others

CPE Credit 8 Area TaxationLeader Peter Towle JD LLMLocation SCACPA Office CayceFee $220 Early Bird (by Dec 15) $245 Members $345 Non-Members

Jan 16 - AICPAs Annual Federal Tax Update (20515A)This comprehensive course covers all legislative judicial and IRS developments of the past year with a focus on implementation and compliance Discover how to effectively and confidently complete tax planning and compliance engagements


Only SCACPA members qualify for the Early Bird discount


Are you ready for Retirement Do you have a Succession Plan If not let MBW be your plan

Are you a one or two partner firm in the state of South Carolina Are you concerned about the succession of your firm and are interested in capturing the value of your Firm as your retirement stream Moore Beauston amp Woodham (MBW) could be your solution We have successfully been the succession and retirement plan for many firms in South Carolina and would love to talk with you

John Beauston Managing Partner can help you accomplish your goals of maintaining an income stream after retirement while giving you peace of mind that your clients are receiving the kind of attention and care you worked hard to provide them Please give him a call for a confidential consultation at 843-766-5010

CLASSIFIEDS

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UNIQUE OPPORTUNITY Unique opportunity to become a significant percentage equity owner of a relatively young successful public accounting firm located in South Carolina Excellent location with good growth potential Client base is diverse and evolving with revenues of approximately 60 tax and 25 A amp A and 15 other services Must be experienced CPA and energetic to operate in this environment Please send personalconfidential inquiry for further information to JohnnyPlatteroutlookcom

You can re-direct up

to 60 of your state

income taxes to help

students with special

learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -

Get Social Friend us on Facebook Chat with us

on Twitter Join our group on LinkedIn

South Carolina

CPA

uu Classifieds continued on page 42


We will identify suitable candidates to carry on the success of the CPA firm yoursquove worked

hard to build When the time comes to breeze into the next phase of life wersquoll be here

to support the entire transition with our proven 5-step Seamless Successiontrade process

Looking for a change of scenery

PoeGroupAdvisorscom bull 1-888-246-0974 bull infopoegroupadvisorscom

Thinking of selling Learn about our unique process by going online to PoeGroupAdvisorscom or

by scanning the code with your smart phone (Download the free Kaywa Reader in the app store)








Advertiser Index

Access OpportunitywwwindependentEDorg

Page 18 amp 41

ADP accountantADPcom

Page 5

American Pensions wwwampencom Inside Front Cover

AonBBampT Insurance ServicesAICPA Professional Liability

Insurance Program wwwcpaicom

Page 14

CAMICO Mutual InsurancewwwCAMICOcom

Page 24

Don Westdondpwcpacom

Page 36

Mergent Incwwwmergentcom

Page 31

PNCpnccomcashflowinsight

Back Cover

POE Group AdvisorsPoeGroupAdXisorscom

Inside Back Cover

Richardson PlowdenAttorneys at Law

wwwrichardsonplowdencomPage 17

For more information about the CPA Report or other advertising

opportunities please contact Maureen Taylor Director of

Marketing amp Member Services 888-557-4814 or mtaylorscacpaorg

CLASSIFIEDS

The new mergeracquisition season is underway A list of the active opportunities is available below Email infopoegroupadvisorscom for more information on any of these opportunities Also feel free to call 888-246-0974

Listing Location Annual Gross Asking PriceVA1056 Midlothian VA $275000 $285000NC1085 Winston-Salem NC $695000 $700000NC1095 Raleigh Area NC $466000 $495000NC1096 One Hour from Piedmont Trial $772000 $795000VA1052 Northern Neck of Virginia $283000 $295000NC1082 CharlotteLake Norman NC $147000 $135000NC1093 Asheville Area NC $227000 $240000NC1092 Raleigh Area NC $2100000 NC1091 Northeastern NC $103000 $105000VA1053 Richmond VA $435000 $460000SC1057 West Columbia SC $195000 $199000VA1055 Covington VA $202000 $199000SC1060 Sumter SC $67000 $75000NC1099 High Country NC $317000 $350000SC1059 Lexington SC $137000 $150000NC1094 Asheville NC $850000 $895000NC1097 Concord NC $102000 $110000SC1058 East of Columbia SC $287000 $315000

Audit Quality Initiativebull Auditing and Quality Control Standards A joint task force consisting

of representatives from the AICPArsquos Auditing Standards Board (ASB) Peer Review Board and others is now gaining stronger insights into audit quality issues The task force will examine where and how audit concerns occur and their root causes so appropriate solutions can be explored

bull Evolving the Audit The AICPA Assurance Services Executive Committee (ASEC) is looking to the future of assurance services and seeking to leverage technology to develop new methodologies that will contribute to a more effective efficient and timely audit process that will be more relevant to users ASEC is working to provide insight into the traditional audit approach how it has evolved and how it might continue to evolve into the future audit

For More InformationThe AICPA has created an informational webpage aicpaorgauditquality This webpage features EAQ-related news and developments including links to articles and blog posts on AICPA efforts as well as resources on areas of focus identified by the Peer Review Board A video featuring AICPA Board Chairman Bill Balhoff CPA CFF CGMA discussing the EAQ initiative is housed on the site too

The second part ldquoPractice Monitoring of the Futurerdquo will be available soon n






















PRSRT STDUS POSTAGE PAIDPERMIT NO 1146Columbia SC

South Carolina Association of CPAs1300 12th Street Suite D Cayce SC 29033



OFFICERS






Zoe M Davis CPA


Lesley H Kelly CPA

Cheryl O Lang CPA

Brad Leford CPA




Erin H Pate CAE

Jason C Sweatt CPA





Mark Crocker CPA

John B Fennell CPA

Erin P Pate CAE

Maureen A Taylor


Tim Baker CPA


Lisa S Cooke CPA

Erin H Pate CAE


Derrick B Stark CPA

Maureen A Taylor






6 Association News

8 On Your Behalf

31 BOA Update

33 Member News


Special Section



38 CPE

41 Classifieds

42 Advertiser Index










HR Payroll Benefits

Connect to ADP reg








Yours very truly


























Third Edition 2014







SCACPA





















C L I C K



On Your Behalf





















































(803) 791-4181 x 111

Select All

Current Assets


CPA Report



Smart Briefs

CPE Source


Admin Practice


Communications

Educator

Employee Benefits

Ethics

Government

Industry

Not-for-profit


Management

Financial Planning

PersonnelHR

Special Events

Tax

Technology

All other CPE




Tax Season opt-out




Chapter Updates


1 of 2 10242014 833 AM

Select All

Current Assets


CPA Report



Smart Briefs

CPE Source


Admin Practice


Communications

Educator

Employee Benefits

Ethics

Government

Industry

Not-for-profit


Management

Financial Planning

PersonnelHR

Special Events

Tax

Technology

All other CPE




Tax Season opt-out




Chapter Updates


1 of 2 10242014 833 AM











Name Firm

Telephone Email

SignatureDate

All entries must be



Name Firm


Address

Phone Email



(If applicable)



































These scholarships
















CUM LAUDE | $100-$499

South Carolina

CPA



John B Fennell CPA

Dennis L Gore CPA


Penny A Lewis CPA



Jackie H Park CPA

Erin H Pate CAE

Pamela K Roe CPA

Edgar A Vaughn CPA

Mark W Webster CPA

Gary L Wheeler CPA

































I I




8035763711


8035763722


8032538687

experiencematters



































Ruth A Schult CPA














DONORS









STUDENTS






wwwIndependentEdorg

TAX CREDIT










=Lost primary
















LEADER | $250-$499


BACKER | up to $99

Gary L Wheeler CPA













Charleston SC


KPMG LLPPartner

Greenville SC







u

x

wv








u

vwx


INSURANCE





Personal Umbrella



wwwcamicocom







INSURANCE





Personal Umbrella



wwwcamicocom




























































































































Mergent Inc offers































Focus on Membership















Focus on Membership
















































































































































































STUDENTS cont

Focus on Membership



South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS
































OFFICERS






Zoe M Davis CPA


Lesley H Kelly CPA

Cheryl O Lang CPA

Brad Leford CPA




Erin H Pate CAE

Jason C Sweatt CPA





Mark Crocker CPA

John B Fennell CPA

Erin P Pate CAE

Maureen A Taylor


Tim Baker CPA


Lisa S Cooke CPA

Erin H Pate CAE


Derrick B Stark CPA

Maureen A Taylor






6 Association News

8 On Your Behalf

31 BOA Update

33 Member News


Special Section



38 CPE

41 Classifieds

42 Advertiser Index










HR Payroll Benefits

Connect to ADP reg








Yours very truly


























Third Edition 2014







SCACPA





















C L I C K



On Your Behalf





















































(803) 791-4181 x 111

Select All

Current Assets


CPA Report



Smart Briefs

CPE Source


Admin Practice


Communications

Educator

Employee Benefits

Ethics

Government

Industry

Not-for-profit


Management

Financial Planning

PersonnelHR

Special Events

Tax

Technology

All other CPE




Tax Season opt-out




Chapter Updates


1 of 2 10242014 833 AM

Select All

Current Assets


CPA Report



Smart Briefs

CPE Source


Admin Practice


Communications

Educator

Employee Benefits

Ethics

Government

Industry

Not-for-profit


Management

Financial Planning

PersonnelHR

Special Events

Tax

Technology

All other CPE




Tax Season opt-out




Chapter Updates


1 of 2 10242014 833 AM











Name Firm

Telephone Email

SignatureDate

All entries must be



Name Firm


Address

Phone Email



(If applicable)



































These scholarships
















CUM LAUDE | $100-$499

South Carolina

CPA



John B Fennell CPA

Dennis L Gore CPA


Penny A Lewis CPA



Jackie H Park CPA

Erin H Pate CAE

Pamela K Roe CPA

Edgar A Vaughn CPA

Mark W Webster CPA

Gary L Wheeler CPA

































I I




8035763711


8035763722


8032538687

experiencematters



































Ruth A Schult CPA














DONORS









STUDENTS






wwwIndependentEdorg

TAX CREDIT










=Lost primary
















LEADER | $250-$499


BACKER | up to $99

Gary L Wheeler CPA













Charleston SC


KPMG LLPPartner

Greenville SC







u

x

wv








u

vwx


INSURANCE





Personal Umbrella



wwwcamicocom







INSURANCE





Personal Umbrella



wwwcamicocom




























































































































Mergent Inc offers































Focus on Membership















Focus on Membership
















































































































































































STUDENTS cont

Focus on Membership



South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS






































HR Payroll Benefits

Connect to ADP reg








Yours very truly


























Third Edition 2014







SCACPA





















C L I C K



On Your Behalf





















































(803) 791-4181 x 111

Select All

Current Assets


CPA Report



Smart Briefs

CPE Source


Admin Practice


Communications

Educator

Employee Benefits

Ethics

Government

Industry

Not-for-profit


Management

Financial Planning

PersonnelHR

Special Events

Tax

Technology

All other CPE




Tax Season opt-out




Chapter Updates


1 of 2 10242014 833 AM

Select All

Current Assets


CPA Report



Smart Briefs

CPE Source


Admin Practice


Communications

Educator

Employee Benefits

Ethics

Government

Industry

Not-for-profit


Management

Financial Planning

PersonnelHR

Special Events

Tax

Technology

All other CPE




Tax Season opt-out




Chapter Updates


1 of 2 10242014 833 AM











Name Firm

Telephone Email

SignatureDate

All entries must be



Name Firm


Address

Phone Email



(If applicable)



































These scholarships
















CUM LAUDE | $100-$499

South Carolina

CPA



John B Fennell CPA

Dennis L Gore CPA


Penny A Lewis CPA



Jackie H Park CPA

Erin H Pate CAE

Pamela K Roe CPA

Edgar A Vaughn CPA

Mark W Webster CPA

Gary L Wheeler CPA

































I I




8035763711


8035763722


8032538687

experiencematters



































Ruth A Schult CPA














DONORS









STUDENTS






wwwIndependentEdorg

TAX CREDIT










=Lost primary
















LEADER | $250-$499


BACKER | up to $99

Gary L Wheeler CPA













Charleston SC


KPMG LLPPartner

Greenville SC







u

x

wv








u

vwx


INSURANCE





Personal Umbrella



wwwcamicocom







INSURANCE





Personal Umbrella



wwwcamicocom




























































































































Mergent Inc offers































Focus on Membership















Focus on Membership
















































































































































































STUDENTS cont

Focus on Membership



South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS





































Yours very truly


























Third Edition 2014







SCACPA





















C L I C K



On Your Behalf





















































(803) 791-4181 x 111

Select All

Current Assets


CPA Report



Smart Briefs

CPE Source


Admin Practice


Communications

Educator

Employee Benefits

Ethics

Government

Industry

Not-for-profit


Management

Financial Planning

PersonnelHR

Special Events

Tax

Technology

All other CPE




Tax Season opt-out




Chapter Updates


1 of 2 10242014 833 AM

Select All

Current Assets


CPA Report



Smart Briefs

CPE Source


Admin Practice


Communications

Educator

Employee Benefits

Ethics

Government

Industry

Not-for-profit


Management

Financial Planning

PersonnelHR

Special Events

Tax

Technology

All other CPE




Tax Season opt-out




Chapter Updates


1 of 2 10242014 833 AM











Name Firm

Telephone Email

SignatureDate

All entries must be



Name Firm


Address

Phone Email



(If applicable)



































These scholarships
















CUM LAUDE | $100-$499

South Carolina

CPA



John B Fennell CPA

Dennis L Gore CPA


Penny A Lewis CPA



Jackie H Park CPA

Erin H Pate CAE

Pamela K Roe CPA

Edgar A Vaughn CPA

Mark W Webster CPA

Gary L Wheeler CPA

































I I




8035763711


8035763722


8032538687

experiencematters



































Ruth A Schult CPA














DONORS









STUDENTS






wwwIndependentEdorg

TAX CREDIT










=Lost primary
















LEADER | $250-$499


BACKER | up to $99

Gary L Wheeler CPA













Charleston SC


KPMG LLPPartner

Greenville SC







u

x

wv








u

vwx


INSURANCE





Personal Umbrella



wwwcamicocom







INSURANCE





Personal Umbrella



wwwcamicocom




























































































































Mergent Inc offers































Focus on Membership















Focus on Membership
















































































































































































STUDENTS cont

Focus on Membership



South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS



















































Third Edition 2014







SCACPA





















C L I C K



On Your Behalf





















































(803) 791-4181 x 111

Select All

Current Assets


CPA Report



Smart Briefs

CPE Source


Admin Practice


Communications

Educator

Employee Benefits

Ethics

Government

Industry

Not-for-profit


Management

Financial Planning

PersonnelHR

Special Events

Tax

Technology

All other CPE




Tax Season opt-out




Chapter Updates


1 of 2 10242014 833 AM

Select All

Current Assets


CPA Report



Smart Briefs

CPE Source


Admin Practice


Communications

Educator

Employee Benefits

Ethics

Government

Industry

Not-for-profit


Management

Financial Planning

PersonnelHR

Special Events

Tax

Technology

All other CPE




Tax Season opt-out




Chapter Updates


1 of 2 10242014 833 AM











Name Firm

Telephone Email

SignatureDate

All entries must be



Name Firm


Address

Phone Email



(If applicable)



































These scholarships
















CUM LAUDE | $100-$499

South Carolina

CPA



John B Fennell CPA

Dennis L Gore CPA


Penny A Lewis CPA



Jackie H Park CPA

Erin H Pate CAE

Pamela K Roe CPA

Edgar A Vaughn CPA

Mark W Webster CPA

Gary L Wheeler CPA

































I I




8035763711


8035763722


8032538687

experiencematters



































Ruth A Schult CPA














DONORS









STUDENTS






wwwIndependentEdorg

TAX CREDIT










=Lost primary
















LEADER | $250-$499


BACKER | up to $99

Gary L Wheeler CPA













Charleston SC


KPMG LLPPartner

Greenville SC







u

x

wv








u

vwx


INSURANCE





Personal Umbrella



wwwcamicocom







INSURANCE





Personal Umbrella



wwwcamicocom




























































































































Mergent Inc offers































Focus on Membership















Focus on Membership
















































































































































































STUDENTS cont

Focus on Membership



South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS


































SCACPA





















C L I C K



On Your Behalf





















































(803) 791-4181 x 111

Select All

Current Assets


CPA Report



Smart Briefs

CPE Source


Admin Practice


Communications

Educator

Employee Benefits

Ethics

Government

Industry

Not-for-profit


Management

Financial Planning

PersonnelHR

Special Events

Tax

Technology

All other CPE




Tax Season opt-out




Chapter Updates


1 of 2 10242014 833 AM

Select All

Current Assets


CPA Report



Smart Briefs

CPE Source


Admin Practice


Communications

Educator

Employee Benefits

Ethics

Government

Industry

Not-for-profit


Management

Financial Planning

PersonnelHR

Special Events

Tax

Technology

All other CPE




Tax Season opt-out




Chapter Updates


1 of 2 10242014 833 AM











Name Firm

Telephone Email

SignatureDate

All entries must be



Name Firm


Address

Phone Email



(If applicable)



































These scholarships
















CUM LAUDE | $100-$499

South Carolina

CPA



John B Fennell CPA

Dennis L Gore CPA


Penny A Lewis CPA



Jackie H Park CPA

Erin H Pate CAE

Pamela K Roe CPA

Edgar A Vaughn CPA

Mark W Webster CPA

Gary L Wheeler CPA

































I I




8035763711


8035763722


8032538687

experiencematters



































Ruth A Schult CPA














DONORS









STUDENTS






wwwIndependentEdorg

TAX CREDIT










=Lost primary
















LEADER | $250-$499


BACKER | up to $99

Gary L Wheeler CPA













Charleston SC


KPMG LLPPartner

Greenville SC







u

x

wv








u

vwx


INSURANCE





Personal Umbrella



wwwcamicocom







INSURANCE





Personal Umbrella



wwwcamicocom




























































































































Mergent Inc offers































Focus on Membership















Focus on Membership
















































































































































































STUDENTS cont

Focus on Membership



South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS
































On Your Behalf





















































(803) 791-4181 x 111

Select All

Current Assets


CPA Report



Smart Briefs

CPE Source


Admin Practice


Communications

Educator

Employee Benefits

Ethics

Government

Industry

Not-for-profit


Management

Financial Planning

PersonnelHR

Special Events

Tax

Technology

All other CPE




Tax Season opt-out




Chapter Updates


1 of 2 10242014 833 AM

Select All

Current Assets


CPA Report



Smart Briefs

CPE Source


Admin Practice


Communications

Educator

Employee Benefits

Ethics

Government

Industry

Not-for-profit


Management

Financial Planning

PersonnelHR

Special Events

Tax

Technology

All other CPE




Tax Season opt-out




Chapter Updates


1 of 2 10242014 833 AM











Name Firm

Telephone Email

SignatureDate

All entries must be



Name Firm


Address

Phone Email



(If applicable)



































These scholarships
















CUM LAUDE | $100-$499

South Carolina

CPA



John B Fennell CPA

Dennis L Gore CPA


Penny A Lewis CPA



Jackie H Park CPA

Erin H Pate CAE

Pamela K Roe CPA

Edgar A Vaughn CPA

Mark W Webster CPA

Gary L Wheeler CPA

































I I




8035763711


8035763722


8032538687

experiencematters



































Ruth A Schult CPA














DONORS









STUDENTS






wwwIndependentEdorg

TAX CREDIT










=Lost primary
















LEADER | $250-$499


BACKER | up to $99

Gary L Wheeler CPA













Charleston SC


KPMG LLPPartner

Greenville SC







u

x

wv








u

vwx


INSURANCE





Personal Umbrella



wwwcamicocom







INSURANCE





Personal Umbrella



wwwcamicocom




























































































































Mergent Inc offers































Focus on Membership















Focus on Membership
















































































































































































STUDENTS cont

Focus on Membership



South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS




































































(803) 791-4181 x 111

Select All

Current Assets


CPA Report



Smart Briefs

CPE Source


Admin Practice


Communications

Educator

Employee Benefits

Ethics

Government

Industry

Not-for-profit


Management

Financial Planning

PersonnelHR

Special Events

Tax

Technology

All other CPE




Tax Season opt-out




Chapter Updates


1 of 2 10242014 833 AM

Select All

Current Assets


CPA Report



Smart Briefs

CPE Source


Admin Practice


Communications

Educator

Employee Benefits

Ethics

Government

Industry

Not-for-profit


Management

Financial Planning

PersonnelHR

Special Events

Tax

Technology

All other CPE




Tax Season opt-out




Chapter Updates


1 of 2 10242014 833 AM











Name Firm

Telephone Email

SignatureDate

All entries must be



Name Firm


Address

Phone Email



(If applicable)



































These scholarships
















CUM LAUDE | $100-$499

South Carolina

CPA



John B Fennell CPA

Dennis L Gore CPA


Penny A Lewis CPA



Jackie H Park CPA

Erin H Pate CAE

Pamela K Roe CPA

Edgar A Vaughn CPA

Mark W Webster CPA

Gary L Wheeler CPA

































I I




8035763711


8035763722


8032538687

experiencematters



































Ruth A Schult CPA














DONORS









STUDENTS






wwwIndependentEdorg

TAX CREDIT










=Lost primary
















LEADER | $250-$499


BACKER | up to $99

Gary L Wheeler CPA













Charleston SC


KPMG LLPPartner

Greenville SC







u

x

wv








u

vwx


INSURANCE





Personal Umbrella



wwwcamicocom







INSURANCE





Personal Umbrella



wwwcamicocom




























































































































Mergent Inc offers































Focus on Membership















Focus on Membership
















































































































































































STUDENTS cont

Focus on Membership



South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS





















































(803) 791-4181 x 111

Select All

Current Assets


CPA Report



Smart Briefs

CPE Source


Admin Practice


Communications

Educator

Employee Benefits

Ethics

Government

Industry

Not-for-profit


Management

Financial Planning

PersonnelHR

Special Events

Tax

Technology

All other CPE




Tax Season opt-out




Chapter Updates


1 of 2 10242014 833 AM

Select All

Current Assets


CPA Report



Smart Briefs

CPE Source


Admin Practice


Communications

Educator

Employee Benefits

Ethics

Government

Industry

Not-for-profit


Management

Financial Planning

PersonnelHR

Special Events

Tax

Technology

All other CPE




Tax Season opt-out




Chapter Updates


1 of 2 10242014 833 AM











Name Firm

Telephone Email

SignatureDate

All entries must be



Name Firm


Address

Phone Email



(If applicable)



































These scholarships
















CUM LAUDE | $100-$499

South Carolina

CPA



John B Fennell CPA

Dennis L Gore CPA


Penny A Lewis CPA



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Edgar A Vaughn CPA

Mark W Webster CPA

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I I




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LEADER | $250-$499


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Is YOUR Data Secure





















Penetration Tests











sessions








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Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS







































(803) 791-4181 x 111

Select All

Current Assets


CPA Report



Smart Briefs

CPE Source


Admin Practice


Communications

Educator

Employee Benefits

Ethics

Government

Industry

Not-for-profit


Management

Financial Planning

PersonnelHR

Special Events

Tax

Technology

All other CPE




Tax Season opt-out




Chapter Updates


1 of 2 10242014 833 AM

Select All

Current Assets


CPA Report



Smart Briefs

CPE Source


Admin Practice


Communications

Educator

Employee Benefits

Ethics

Government

Industry

Not-for-profit


Management

Financial Planning

PersonnelHR

Special Events

Tax

Technology

All other CPE




Tax Season opt-out




Chapter Updates


1 of 2 10242014 833 AM











Name Firm

Telephone Email

SignatureDate

All entries must be



Name Firm


Address

Phone Email



(If applicable)



































These scholarships
















CUM LAUDE | $100-$499

South Carolina

CPA



John B Fennell CPA

Dennis L Gore CPA


Penny A Lewis CPA



Jackie H Park CPA

Erin H Pate CAE

Pamela K Roe CPA

Edgar A Vaughn CPA

Mark W Webster CPA

Gary L Wheeler CPA

































I I




8035763711


8035763722


8032538687

experiencematters



































Ruth A Schult CPA














DONORS









STUDENTS






wwwIndependentEdorg

TAX CREDIT










=Lost primary
















LEADER | $250-$499


BACKER | up to $99

Gary L Wheeler CPA













Charleston SC


KPMG LLPPartner

Greenville SC







u

x

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Mergent Inc offers































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STUDENTS cont

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Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS









































Name Firm

Telephone Email

SignatureDate

All entries must be



Name Firm


Address

Phone Email



(If applicable)



































These scholarships
















CUM LAUDE | $100-$499

South Carolina

CPA



John B Fennell CPA

Dennis L Gore CPA


Penny A Lewis CPA



Jackie H Park CPA

Erin H Pate CAE

Pamela K Roe CPA

Edgar A Vaughn CPA

Mark W Webster CPA

Gary L Wheeler CPA

































I I




8035763711


8035763722


8032538687

experiencematters



































Ruth A Schult CPA














DONORS









STUDENTS






wwwIndependentEdorg

TAX CREDIT










=Lost primary
















LEADER | $250-$499


BACKER | up to $99

Gary L Wheeler CPA













Charleston SC


KPMG LLPPartner

Greenville SC







u

x

wv








u

vwx


INSURANCE





Personal Umbrella



wwwcamicocom







INSURANCE





Personal Umbrella



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Mergent Inc offers































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STUDENTS cont

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South Carolina

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Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS





































Name Firm

Telephone Email

SignatureDate

All entries must be



Name Firm


Address

Phone Email



(If applicable)



































These scholarships
















CUM LAUDE | $100-$499

South Carolina

CPA



John B Fennell CPA

Dennis L Gore CPA


Penny A Lewis CPA



Jackie H Park CPA

Erin H Pate CAE

Pamela K Roe CPA

Edgar A Vaughn CPA

Mark W Webster CPA

Gary L Wheeler CPA

































I I




8035763711


8035763722


8032538687

experiencematters



































Ruth A Schult CPA














DONORS









STUDENTS






wwwIndependentEdorg

TAX CREDIT










=Lost primary
















LEADER | $250-$499


BACKER | up to $99

Gary L Wheeler CPA













Charleston SC


KPMG LLPPartner

Greenville SC







u

x

wv








u

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Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS
































































These scholarships
















CUM LAUDE | $100-$499

South Carolina

CPA



John B Fennell CPA

Dennis L Gore CPA


Penny A Lewis CPA



Jackie H Park CPA

Erin H Pate CAE

Pamela K Roe CPA

Edgar A Vaughn CPA

Mark W Webster CPA

Gary L Wheeler CPA

































I I




8035763711


8035763722


8032538687

experiencematters



































Ruth A Schult CPA














DONORS









STUDENTS






wwwIndependentEdorg

TAX CREDIT










=Lost primary
















LEADER | $250-$499


BACKER | up to $99

Gary L Wheeler CPA













Charleston SC


KPMG LLPPartner

Greenville SC







u

x

wv








u

vwx


INSURANCE





Personal Umbrella



wwwcamicocom







INSURANCE





Personal Umbrella



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Mergent Inc offers































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Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS





















































These scholarships
















CUM LAUDE | $100-$499

South Carolina

CPA



John B Fennell CPA

Dennis L Gore CPA


Penny A Lewis CPA



Jackie H Park CPA

Erin H Pate CAE

Pamela K Roe CPA

Edgar A Vaughn CPA

Mark W Webster CPA

Gary L Wheeler CPA

































I I




8035763711


8035763722


8032538687

experiencematters



































Ruth A Schult CPA














DONORS









STUDENTS






wwwIndependentEdorg

TAX CREDIT










=Lost primary
















LEADER | $250-$499


BACKER | up to $99

Gary L Wheeler CPA













Charleston SC


KPMG LLPPartner

Greenville SC







u

x

wv








u

vwx


INSURANCE





Personal Umbrella



wwwcamicocom







INSURANCE





Personal Umbrella



wwwcamicocom




























































































































Mergent Inc offers































Focus on Membership















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STUDENTS cont

Focus on Membership



South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS












































CUM LAUDE | $100-$499

South Carolina

CPA



John B Fennell CPA

Dennis L Gore CPA


Penny A Lewis CPA



Jackie H Park CPA

Erin H Pate CAE

Pamela K Roe CPA

Edgar A Vaughn CPA

Mark W Webster CPA

Gary L Wheeler CPA

































I I




8035763711


8035763722


8032538687

experiencematters



































Ruth A Schult CPA














DONORS









STUDENTS






wwwIndependentEdorg

TAX CREDIT










=Lost primary
















LEADER | $250-$499


BACKER | up to $99

Gary L Wheeler CPA













Charleston SC


KPMG LLPPartner

Greenville SC







u

x

wv








u

vwx


INSURANCE





Personal Umbrella



wwwcamicocom







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Mergent Inc offers































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STUDENTS cont

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South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS
































I I




8035763711


8035763722


8032538687

experiencematters



































Ruth A Schult CPA














DONORS









STUDENTS






wwwIndependentEdorg

TAX CREDIT










=Lost primary
















LEADER | $250-$499


BACKER | up to $99

Gary L Wheeler CPA













Charleston SC


KPMG LLPPartner

Greenville SC







u

x

wv








u

vwx


INSURANCE





Personal Umbrella



wwwcamicocom







INSURANCE





Personal Umbrella



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Mergent Inc offers































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STUDENTS cont

Focus on Membership



South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS
































DONORS









STUDENTS






wwwIndependentEdorg

TAX CREDIT










=Lost primary
















LEADER | $250-$499


BACKER | up to $99

Gary L Wheeler CPA













Charleston SC


KPMG LLPPartner

Greenville SC







u

x

wv








u

vwx


INSURANCE





Personal Umbrella



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STUDENTS cont

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South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS








































=Lost primary
















LEADER | $250-$499


BACKER | up to $99

Gary L Wheeler CPA













Charleston SC


KPMG LLPPartner

Greenville SC







u

x

wv








u

vwx


INSURANCE





Personal Umbrella



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Mergent Inc offers































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STUDENTS cont

Focus on Membership



South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS








































LEADER | $250-$499


BACKER | up to $99

Gary L Wheeler CPA













Charleston SC


KPMG LLPPartner

Greenville SC







u

x

wv








u

vwx


INSURANCE





Personal Umbrella



wwwcamicocom







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Mergent Inc offers































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STUDENTS cont

Focus on Membership



South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS











































Charleston SC


KPMG LLPPartner

Greenville SC







u

x

wv








u

vwx


INSURANCE





Personal Umbrella



wwwcamicocom







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Mergent Inc offers































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STUDENTS cont

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South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS






































Charleston SC


KPMG LLPPartner

Greenville SC







u

x

wv








u

vwx


INSURANCE





Personal Umbrella



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Mergent Inc offers































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South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS






































u

vwx


INSURANCE





Personal Umbrella



wwwcamicocom







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Mergent Inc offers































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South Carolina

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Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS
































INSURANCE





Personal Umbrella



wwwcamicocom







INSURANCE





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Mergent Inc offers































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South Carolina

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Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS

































INSURANCE





Personal Umbrella



wwwcamicocom




























































































































Mergent Inc offers































Focus on Membership















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Penetration Tests











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Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS




































































































































Mergent Inc offers































Focus on Membership















Focus on Membership
















































































































































































STUDENTS cont

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South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








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Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS






















































































































Mergent Inc offers































Focus on Membership















Focus on Membership
















































































































































































STUDENTS cont

Focus on Membership



South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











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Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS








































































































Mergent Inc offers































Focus on Membership















Focus on Membership
















































































































































































STUDENTS cont

Focus on Membership



South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS




















































































Mergent Inc offers































Focus on Membership















Focus on Membership
















































































































































































STUDENTS cont

Focus on Membership



South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS




































































Mergent Inc offers































Focus on Membership















Focus on Membership
















































































































































































STUDENTS cont

Focus on Membership



South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS

















































Mergent Inc offers































Focus on Membership















Focus on Membership
















































































































































































STUDENTS cont

Focus on Membership



South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS























































Focus on Membership















Focus on Membership
















































































































































































STUDENTS cont

Focus on Membership



South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS









































Focus on Membership















Focus on Membership
















































































































































































STUDENTS cont

Focus on Membership



South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS

































Focus on Membership
















































































































































































STUDENTS cont

Focus on Membership



South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS

















































































































STUDENTS cont

Focus on Membership



South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS
































South Carolina

CPA



















Is YOUR Data Secure





















Penetration Tests











sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS









































sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS






































sessions








Focus on CPE





Dec 22 Myrtle Beach

19114FM


WEB19114

South Carolina

CPA











Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS
































Focus on CPE











TAXSEASON
















Survival Guide

2014


Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS
































Focus on CPE



















CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS



































CLASSIFIEDS




to 60 of your state



learning needs

wwwIndependentEdorg

TAX CREDIT

LEARN HOW AT -



South Carolina

CPA

















Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS














































Advertiser Index


Page 18 amp 41


Page 5




Page 14


Page 24


Page 36


Page 31


Back Cover


Inside Back Cover






CLASSIFIEDS
























































Documents

CPA Report Fourth Edition 2014