NEBRASKA SOCIETY OF
Certified Public Accountants
SERVING NEBRASKA AND ITS CPAS SINCE 1928
CPE DISCUSSION LEADERS

Julie D. Bauman, CPA: Julie D. Bauman, CPA, is the owner of Julie D. Bauman, CPA, P.C., located in Falls City, Nebraska which opened in 2002. Prior to opening her office, she worked for a local CPA firm for seven years. She was raised on a farm near Dawson, Nebraska and graduated from Dawson-Verdon High School. Julie is the daughter of John and Karen Ramsey. She married Matt Bauman, a self employed farmer. They have three children, John, Kyle and Rachel. Julie is a graduate of Peru State College, with a B.S. in Accounting and Management. She earned her CPA license in May 1995, when she passed the exam on the first sitting. Julie has been a very active member of the Nebraska Society of CPAs. She has served as chairman of the Governmental Accounting & Auditing Committee and been a member for 15 years. Julie has also served on the Nebraska Society of CPA's Board of Directors and on the Executive Board for three years. Julie was the Chairman for the Nebraska Society of CPAs' Board for 2012. She also serves as a board member on the Nebraska Enterprise Fund located in Oakland, NE which supports micro and small businesses access to capital, training and technical assistance. Julie was appointed by Governor Dave Heineman to the Judicial Nominating Commission for the Fifth Judicial District. She has been a member of AICPA for fifteen years and is a member of Institute of Management Accountants. Julie is licensed in Nebraska, Kansas and Missouri and has ten employees.

Andy Biebl, CPA: Andrew R. Biebl, CPA, a tax principal at CliftonLarsonAllen LLP, has over 40 years of experience specializing in individual, closely held business and agricultural taxation. He is also a longtime instructor, conducting training programs nationally for tax professionals for more than 30 years. Biebl is an author and instructor of the popular "Tax Advisors Update" seminar. In addition, he is the co-author of several tax publications for PPC/ThomsonReuters. Biebl is the 2016 recipient of the AICPA's Sidney Kess Award for Excellence in Continuing Education, which recognizes him for his significant and outstanding contributions in tax and financial planning continuing education.

Michael Blackburn, AICPA: Michael D. Blackburn is a shareholder in the Salt Lake City law firm of Blackburn & Stoll, LC where his practice focuses on tax planning, tax litigation, estate planning and general corporate work. Mr. Blackburn served as president of the Utah Association of CPAs ("UACPA") in 1999-2000, after having served as chairman of numerous UACPA committees and as a member of its Board of Directors for nine years. He served eight years as Chairman of the Utah State Board of Accountancy. Mr. Blackburn also served for five years as a Member of Counsel of the AICPA and for two years on the joint AICPA/NASBA Task Force on the Uniform Accountancy Act. He was selected as Utah's Outstanding CPA in 1997, was awarded the UACPA's Distinguished Service Award in 2000, and was awarded the UACPA's Meritorious Service Award in 2008. Mr. Blackburn has also been active in legal activities having served as the Co-Chairman of Utah's Task Force on Multidisciplinary Practice and as Chairman of the Estate Planning Section of the Utah State Bar. He was elected as a Fellow of the American College of Trust and Estate Council in 1991 (Utah Chairman 2013) and has been recognized by Best Lawyers in America every year since 2008 (now recognized in two categories: Tax Law and Trusts and Estates). Mr. Blackburn is a frequent instructor who has taught more than 1250 courses spread over more than 250 cities in 47 states during the last 30 years. He is a four-time winner of the American Institute of Certified Public Accountants Outstanding Instructor Award (most recently in 2013-14), and various other teaching awards. He is a part-time faculty member at the University of Utah where he teaches courses on partnership taxation, individual income taxation, tax strategies and tax controversy resolution. Mr. Blackburn has authored two books on estate and financial planning, has drafted several pieces of legislation, and has written numerous published articles and papers on a variety of legal and tax topics.

Bradley P. Burnett, J.D., LL.M.: Bradley P. Burnett, JD, LLM (Taxation), is a practicing tax attorney and tax accountant in Denver, Colorado with 32 years of tax practice experience. His practice emphasis is on tax planning. Prior to establishing his own law firm in 1990, he practiced tax accounting with national and local CPA firms, worked as a trust officer for a Denver bank and managed the tax department as partner in a medium-sized Denver law firm. After receiving his undergraduate degree in accounting and law degree (J.D.), he earned a Master of Laws (LL.M.) in Taxation from the University of Denver School of Law Graduate Tax Program. Burnett has delivered more than 2,700 presentations on U.S. tax law, tax planning, college planning, estate planning, IRS practice and ethics to CPAs, attorneys, enrolled agents, civic groups and corporations throughout all fifty U.S. states, Washington, D.C., the Bahamas, Italy, Greece, Turkey and Canada. He has authored the texts of 32 CPE (or CLE) courses, authored and taught tax materials for Commerce Clearing House (CCH) and written articles for national and local tax journals. Burnett served for four years as adjunct professor at the University of Denver School of Law Graduate Tax Program, where he pioneered an employment tax course and occasionally pinch-hit in the IRS practice and procedure field. He has also appeared on television answering tax questions for call-in viewers of Denver NBC affiliate KUSA Channel 9. Brad has received the Illinois Society of CPAs Instructor Excellence Award for teaching in Chicago and five times been the top rated, most requested instructor for the Kansas Society of CPAs annual tax conference. Burnett's seminar style is to deliver the subject matter in briskly paced, enthusiastic and witty fashion. His forte' is the candid communication of practical ideas relating to tax law.

Donald B. Cooley, Surgent Professional Education: Donald B. Cooley, CPA is a partner in the accounting firm of Cotner, Cooley, Clark & Sharp, LLC. He has over 25 years of public accounting experience specializing in tax, accounting, and management advisory for closely held businesses and individuals. His work experience includes time with local and Big Four accounting firms. He has been an adjunct faculty member at Rio Grande University and has presented a variety of tax topics for Surgent McCoy throughout the U.S over the past three years. In 2015, he received the Surgent Outstanding Discussion Leader Award because of his consistently high evaluations for knowledge and presentation skills. Mr. Cooley is a graduate of Ohio University, with a degree in Accounting.

Adam L. Cockerill, Koley Jessen PC, LLO: Adam is an expert on fiduciary plan administration, compliance, and employee communications, particularly with regard to the Affordable Care Act requirements for employer-sponsored health care plans and other federal employment laws impacting employee benefit plans. Adam also has experience working with non-ERISA clients, such as public employer retirement systems, and working with executives to establish and maintain nonqualified deferred compensation programs. Adam works closely with other Koley Jessen attorneys to resolve employee benefits issues that may arise in the areas of labor and employment law and mergers and acquisitions. His broad range of expertise in plan administration and federal employment laws impacting employee benefit plans provides valuable support to attorneys who represent clients in labor and employment matters. In the context of mergers and acquisitions, Adam works closely with the lead attorney on the deal to identify potential risks associated with employee benefit plans impacted by the transaction. After the deal is completed, Adam works with the client to ensure the smooth transition, integration, and communication of employee benefit plans and executive compensation arrangements."

Melissa G. Critcher, AICPA: Melissa G Critcher, CPA, PC has her own firm in Charlotte, North Carolina that focuses on employee benefit plan audits and consulting. She has extensive experience in auditing and accounting, with a specialization in employee benefit plans. She is an author and instructs continuing education courses for various organizations, including the North Carolina Association of CPAs where she has been recognized as an Outstanding Discussion Leader. Critcher began with a small, local CPA firm in North Carolina and since has worked for various sized firms across North Carolina during the course of her career, which ultimately led her to a large, locally-owned firm in Charlotte. She has been providing auditors with the fundamentals and techniques necessary in order to properly audit defined contribution and defined benefit plans for more than 18 years. Her auditing background includes performing engagements for various size benefit plans and limited and full scope audits, as well as evaluating SAS 70 reports. Critcher graduated from Appalachian State University with a Bachelor of Science degree in Business Administration specializing in Accounting. She is a member of the North Carolina Association of Certified Public Accountants (NCACPA).

Pamela Davis-Vaughn, Surgent Professional Education: Pamela J. Davis-Vaughn is a general practitioner providing accounting, tax, and consulting services to clients across the United States from her office in Dallas, Texas. Her teaching career started when she designed and taught undergraduate and graduate courses in state and local tax at Texas universities, including Baylor, Texas Tech, and the University of Texas in Arlington. Pam has over 30 years of experience in both public and private accounting sectors. Her public experience ranges from a Big Four firm where she assisted several Fortune 500 companies in restructuring their operations to provide state income and franchise tax savings, participating on the mergers and acquisitions team, and serving as the Southwest Area Employment Tax practice leader to providing tax consulting services for clients of a regional firm in Dallas, Texas. Her experience in the private sector as CFO of a Dallas-based manufacturer servicing the telecom industry, CFO of a printing and direct mail company, and Tax and Accounting manager of a large independent oil and gas exploration firm provides her with significant insight into the challenges faced by those practicing in industry. In addition to her accounting practice, Pam has ownership in and manages an organic farm in upstate New York, a construction and excavation business in upstate New York, and a printing and direct mail business in Dallas, Texas. She has also worked in the oil fields in Kansas, Oklahoma, Arkansas, and Texas. Pam holds a BS degree in Business and Accounting from the University of Kansas, an MBA from Wichita State University, and has completed post-graduate work in International Tax at New York University. She holds a license to practice in Kansas, Texas, and New York.

Taylor C. Dieckman, Koley Jessen PC, LLO: Through his Business/General Counsel practice, Taylor counsels clients on general business matters including choice of entity, entity formation, ownership structure and transition, capital raises, joint ventures, restructurings and business contracts.

Steve Drzaic, Nebraska Department of Revenue: Steve Drzaic, Revenue Educator for the Nebraska Department of Revenue has worked at the Nebraska Department of Revenue for 29 years. He has gained tremendous tax knowledge in his tenure there having worked in many divisions and positions in the Omaha office.   Drzaic currently uses this wealth of tax knowledge in the Communications section of the Policy division to educate taxpayers in all tax categories. In the office, he assists in developing presentation materials and writing information guides in "plain English" so all taxpayers have the opportunity to understand even the most complex tax regulations.

Karl Egnatoff, Phoenix Beach: Karl W. Egnatoff, CPA.CITP is based in Myrtle Beach, South Carolina. He has worked as a consultant, trainer and programmer related to financial and business technology projects for the past 20 years. Prior to this, Karl worked in public accounting as well as in private sector accounting for a period of approximately six years. He has been teaching group live and web-based continuing education for the past six years. In addition to being a CPA, he is also a Certified Information Technology Professional (CITP). Karl is a member of the West Virginia Society of Certified Public Accountants, the American Institute of Certified Public Accountants, and the Information Technology Section of the American Institute of Certified Public Accountants. He has also achieved a number of technology certifications including Microsoft Certified Professional (MCP), Certified Software Engineer (CSE) and Certified Integration Developer (CID). During the course of his career, Mr. Egnatoff has owned and operated a number of successful businesses. All of these were business technology entities that provided consulting and training services. The experience he garnered while with these organizations serves him now as he teaches continuing professional education in association with K2 Enterprises. Karl graduated from Marshall University with a Bachelor of Business Administration degree. During his time in college he participated in division I Cross County competing on the varsity squad. He was also on Marshall's Track team. Karl and his wife Lana live in Myrtle Beach, South Carolina and have been married for twenty-four years. They have two grown sons, Jordan and Steven.

Megan Ferris, Nebraska Department of Revenue: Megan Ferris, an Auditor IV, has worked at the Nebraska Department of Revenue for 20 years. She started as a sales and use tax auditor for the Department. With the passage of the Nebraska Advantage Act in 2005, she transitioned into a position where she works primarily with the tax incentive programs. Over the last 12 years, she has worked exclusively with the Nebraska Advantage Act (LB 312), Employment and Investment Growth Act (LB 775), and the Nebraska Advantage Rural Development Act, (LB 608).

Michael Frost, AICPA: Mike Frost, CPA is an associate of MDA Professional Group, P.C. and has been with the Albertville office since 1989. Mike specializes in all areas of income tax and small business consulting including but not limited to: Business and individual income tax preparation and planning, estate and retirement planning, estate, gift, and trust tax preparation, small business consulting, Medicare planning and other elder care, audit representation, religious groups and clergy. Mike has conducted CPE engagements and seminars for the Alabama Society of Enrolled Agents and the Childcare Resource Network of Alabama and has been a featured speaker at the Annual Federal Tax Clinic hosted by the University of Alabama. Mike has served as technical advisor for tax articles published in the Sand Mountain Reporter newspaper, and has been a regular on the public speaking circuit. Mike also conducts in-house training in all areas of income tax for his firm. Mike graduated with ""high honors and distinction"" from Jacksonville State University with a major in accounting and a minor in finance and a 4.0 GPA. He is a member of the American Institute of Certified Public Accountants and the Alabama Society of Certified Public Accountants. In addition, he is a graduate of the Tax Planning and Advising for Closely Held Businesses Certificate of Educational Achievement Program sponsored by the AICPA. Mike is an ordained minister and pastor. He is the senior pastor of CrossWalk Church of Boaz, Alabama. Mike enjoys music, and has been the lead singer of a Christian rock band and a contemporary Christian band. Mike resides in Albertville, Alabama with his wife, Kay, and two children, Dylan and Sarah.

John F. Georger, Surgent Professional Education: Jack Georger has served a broad base of clients, including port authorities, higher education institutions, community service organizations, foundations, counties, school districts, cities, and employee retirement systems. In addition, the commercial clients he has served include construction, real estate, aerospace, research and development, agricultural, and professional service firms. Jack has also consulted on numerous budgets and rate and cost studies for municipal authorities, as well as the design and implementation of internal control systems for various entities. During his career, Jack has had the opportunity to audit publicly traded companies, both accelerated filers under PCAOB Auditing Standards and non-accelerated filers; major U.S. cities and counties; colleges and universities; and some of the largest not-for-profit organizations in the United States. Jack is licensed to practice as a certified public accountant (CPA) in the states of California, New York, Virginia, Maryland, South Carolina, Nevada, Connecticut (inactive), Wyoming (inactive), and Georgia (inactive), and in the District of Columbia; he is also a Certified Internal Auditor (CIA). He is a member of the Institute of Internal Auditors, California Society of Certified Public Accountants (CSCPA), New York State Society of Certified Public Accountants (NYSSCPA), Government Finance Officers Association (GFOA), and California Society of Municipal Finance Officers. Jack currently serves on the Auditing Standards and Rules Committee, the Not-For-Profit Committee, and the Financial Accounting Standard Committee of the NYSSCPA. He is also on the Government Accounting and Auditing Committees of both the NYSSCPA and CSCPA. Jack has been a member of the GFOA Special Review Committee for the Certificate of Achievement for Financial Reporting since 1990. Jack graduated from George Mason University with a degree in Business Administration, and he first became a CPA in the state of Connecticut in 1981. He was in private practice in New York, where his firm provided auditing, accounting, and tax services to various local governments, not-for-profit organizations, small businesses, and individuals for over twenty years. Since selling his practice in 2001, Jack has been an Audit Senior Manager with KPMG, LLP and Pricewaterhouse Coopers, LLP; a partner in a regional firm in Los Angeles; Audit Director with McGladrey and Pullen, LLP; and, currently, a partner with the Pun Group, LLP.

Brandon D. Hamm, Koley Jessen PC, LLO: Brandon advises individual clients on the preparation of all types of estate plans, from simple plans to those involving sophisticated insurance structures, wealth transfer mechanisms and business succession planning components. He counsels entrepreneurs and small business owners on all manner of general business matters, including entity formation, tax and insurance matters, and the design and implementation of buy-sell arrangements. Brandon frequently writes articles and gives presentations on estate and business planning-related topics. Brandon has been rated by his peers as an AV Preeminent® attorney in the Martindale-Hubbell Law Directory and recognized as a "Rising Star" by Best Lawyers.

Vern Hoven, Vern Hoven Tax Seminars: Vern Hoven, CPA, EA, MTA, (Hoven Roberson Tax Seminars) is the author of the Real Estate Investor's Tax Guide: What Every Investor Needs to Know to Maximize Profits and Real Estate and Taxes! What Every Agent Should Know, and has written articles on taxation for numerous national publications. Hoven is a nationally-recognized tax lecturer (averaging 100 days a year for CPAs, tax practitioners and REALTORS® throughout the United States) and has a Master's Degree in Taxation from the University of Denver's School of Law (1985). His hallmark teaching style blends key information with a strong dose of humor and a high-tech presentation. Numerous state CPA Societies have named Hoven their "Tax Instructor of the Year" and, during tax season, he is a favorite for interviews on radio (a regular on Real Estate Today), on television, and in newspapers. Additionally, Hoven's speaking skills earned him the coveted Certified Speaking Professional (CSP) designation from the National Speakers Association (one of 430 CSPs out of 3,730 NSA members as of 2006"). He has served on many national boards, including the National Association of REALTORS® Legislative Committee and the Federal Tax Subcommittee. He also served for two years as National Secretary and three years as National Director-at-Large for the National Real Estate Educators Association.

Paul H. Koehler, CPA: Paul H. Koehler, CPA, of Lincoln is a Government/Nonprofit Services Specialist, providing auditing, training and consulting services to governmental and nonprofit organizations and professionals nationwide. He is a member of the AICPA, the Nebraska Society of CPAs and is a past president of the Lincoln Chapter of the Association of Government Accountants. Koehler is the Nebraska Society's representative to the Mid-America Intergovernmental Audit Forum, and is a current member and past chairman of the Nebraska Society's State and Local Governmental Accounting and Auditing and Not-For-Profit Committees. A frequent speaker on not-for-profit and governmental topics throughout the country, he has been honored by the AICPA, many other state societies and the Nebraska Society for his outstanding skills as a discussion leader.

Lisa M. Lehan, Koley Jessen PC, LLO: Lisa's legal services range from preparation of basic wills, trusts, durable powers of attorney and advance directives to implementing sophisticated wealth transfer techniques in an effort to help minimize the impact of gift, estate and generation-skipping taxes. Lisa also advises entrepreneurs and small business owners on federal and state tax strategies, including tax controversy matters. Lisa previously taught Estate Planning at Creighton University School of Law as an adjunct professor.

Jennifer F. Louis, Surgent Professional Education: Jennifer F. Louis, CPA has over 25 years of experience in designing and presenting high-quality training programs in a wide variety of technical accounting, auditing, and "soft skills" topics needed for professional and organizational success. She is the principal author of audit and attest related courses for Surgent and a frequent speaker at Surgent live programs and seminars. Ms. Louis is also the president of Emergent Solutions Group, LLC, a company she founded in 2003, dedicated to developing and delivering a wide variety of accounting and auditing training services, including audit staff training, audit productivity improvement, and value-added auditing. Prior to that, she was executive vice president/director of training services at AuditWatch, Inc. Before joining AuditWatch, Ms. Louis was the financial/operational internal audit manager at AARP. While at AARP, she served as one of their specially trained facilitators available as a resource throughout the organization for designing and leading strategic meetings and training sessions. Ms. Louis was also an audit manager for Deloitte and Touche, LLP. During her years in that firm's Washington, D.C. office, she served as an instructor for the firm's national "Train the Trainers" program. Ms. Louis graduated summa cum laude from Marymount University with a BBA in accounting.

Marcy J. Luth, CPA: Marcy J. Luth, CPA, PFS, CMA, CFM, CGFM, (Almquist, Maltzahn, Galloway & Luth, P.C.) a corporate shareholder, Marcy joined the firm in June, 1990, and was promoted to Corporate Shareholder in 1995. She graduated summa cum laude from Hastings College in May 1990 and earned the Gold Certificate Award and the Elijah Watt Sells Award for her performance on the Uniform Examination for C.P.A.'s. She also received a Master's Degree in Business Administration from the University of Nebraska at Kearney in May, 1994. A Wood River native and resident of Grand Island, Marcy is the chairperson of the firm's Accounting and Auditing Department. Her audit experience includes not-for-profit organizations, nursing homes, cities and villages, state and local governmental agencies, feedlots, agricultural businesses, school districts, retail and wholesale trade, manufacturing and construction contractors. Her tax experience includes individuals, corporations, partnerships, limited liability companies and exempt organizations. Marcy is a Personal Financial Specialist (PFS) and she has also earned the Certified Management Accountant (CMA) designation. She is a Certified Financial Manager (CFM) and a Certified Government Financial Manager (CGFM). She is a member of the State Board of Public Accountancy and serves on the Board of Directors for the Saint Francis Medical Center Foundation. In the past, she has served on the Board of Directors of the Nebraska Society of CPAs, as Chair of the NSCPA State and Local Governmental Accounting & Auditing Committee, as Treasurer for the Board of Directors of College Park and as Treasurer of the Third City Community Clinic. Marcy is a member of the American Institute of Certified Public Accountants, the Nebraska Society of Certified Public Accountants, the Institute of Management Accountants, the Association of Government Accountants, and the Grand Island Chamber of Commerce.

Anne Marchetti, AICPA: Anne M. Marchetti has 25 of years of finance and accounting experience in both private industry and public accounting. She is a Sarbanes-Oxley subject matter expert focused on the design, implementation, analysis and optimization of internal control systems as well as corporate governance and risk management programs. As a thought leader in this area, she developed a compliance methodology in conjunction with a delivery framework and has spoken at numerous conferences as well as published several articles on this particular subject. Ms. Marchetti has worked globally with both public and private entities in most industries as well as organizations of all sizes. She regularly interacts with external audit firms as a liason on behalf of these organizations. She authored 3 books entitled Beyond Sarbanes-Oxley Compliance – Effective Enterprise Risk Management, Sarbanes-Oxley On-going Compliance Guide and Enterprise Risk Management Best Practices: From Assessment to Ongoing Compliance. Ms. Marchetti served as the Global Service Line Director – Governance and Risk Management Practice at Parson Consulting. As the Practice Director she worked with numerous clients on Sarbanes-Oxley compliance initiatives and frequently collaborated as well as presented to Board's of Directors in regard to Sarbanes-Oxley compliance, Corporate Governance and Enterprise Risk Management. Ms. Marchetti leverages this experience with a unique blend of technical skills which include management of ERP software implementations from a technology, process and accounting perspective. She has designed training programs for Board of Directors and Audit Committees as well as end users and consultants on various business software applications, Sarbanes-Oxley compliance, ERM in addition to IFRS and has conducted over 200 formal training seminars. Anne currently operates Account-Ability Consulting and provides advisory and consulting services in the areas of Sarbanes-Oxley compliance, internal controls optimization, corporate governance, enterprise risk management, IFRS, financial system implementation and training/education.

Peter Margaritis, CPA, Business Learning Institute: As the Chief "Edutainment" Officer for Peter A. Margaritis, LLC, Mr. Margaritis's primary role is to help business leaders strengthen their business success skills. For some clients, that means helping their team hone technical skills, like U.S. Generally Accepted Accounting Principles (U.S. GAAP) or International Financial Reporting Standards (IFRS). For some clients, it may mean working to develop non-technical, professional skills training, like presentation, business development, and leadership skills. With every client, the goal is the same: help the team improve their skills to improve business results. Over the past 30 years in business, Mr. Margaritis has managed, recruited, developed, hired and fired – all to develop successful teams. He has sold products ranging from bank loans to corporate incentive certificates. In addition, he has created compensation matrixes, analyzed financial statements, and designed and delivered accounting and professional skills courses. Beyond that, Mr. Margaritis has performed stand-up and improvisational comedy. He has delivered over 80 seminars, conferences, and workshops as a speaker and trainer. His presentations cover subject matter both technical and non-technical for clients that include Fortune 500 companies, large and national regional accounting firms, state CPA associations and the American Institute of CPAs. Mr. Margaritis's credentials include a BA from University of Kentucky and a Master's in Accounting from Case Western Reserve University. He is a CPA and Certified Global Management Accountant with a certificate in IFRS from the Institute of Chartered Accountant in England in Wales. He currently serves on the faculty of Ohio Dominican University and the University of Maryland at University College. He has worked for companies such as Price Waterhouse, Victoria's Secret Catalogue (not as a model), Gap Inc. Direct, Barnett Bank, C & S National Bank, Columbus State Community College, and Franklin University. Mr. Margaritis is a member of the American Institute of CPAs governing council and a past chair of the executive board of directors of the Ohio Society of CPAs, and is an active member of the National Speakers Association. He is also affiliated with the Business Learning Institute out of Towson, MD. His education and experience have taught him that every business benefits from ongoing skills development.

Jim Martin, Real World Seminars of Georgia, LLC: Jim Martin, is a true "general practitioner" who, for 30 years, has specialized in both income tax and accounting and audit areas. In addition to serving the accounting and tax needs of 200 clients, Jim performs up to 70-75 continuing education seminars per year for CPAs and attorneys throughout the United States. To date, he has prepared and presented over 1550 full and half-day seminars on accounting and taxation topics. Jim's philosophy of CPE is simple: spend the class time on topics of applicability and relevance to all and present the topics in an entertaining and fast moving manner. Jim also regularly consults with CPA firms throughout the United States on a variety of accounting and auditing technical issues and serves as expert counsel in litigation manners.

Michael Morgan, Surgent Professional Education: Michael J. Morgan, CPA is President of Langford Educational Enterprises, Inc., a consulting firm specializing in international auditing and taxation located in Griffin, Georgia. An accomplished author and instructor with over 35 years of experience in public speaking, Morgan has traveled internationally, writing manuals, and conducting seminars on accounting- and auditing-related topics for former communist countries. He is the recipient of several "Outstanding Discussion Leader" awards from the New York, Illinois, Nevada, and Virginia Society of CPAs on the topics of accounting and auditing, staff training, governmental, and not-for-profit entities. For several semesters, he was an accounting instructor in the School of Business at Old Dominion University located in Norfolk, Virginia. Morgan is licensed as a Certified Public Accountant in Georgia, Virginia, and New York. He is a past member of the Virginia Society of CPAs. He is a member of the Georgia Society of CPAs and the Association of Certified Fraud Examiners.

Bill Murphy, AICPA: Bill Murphy, CPA/PFS, ABV, CFF, CGMA, CVA, is the owner of the Murphy Financial Group, P.C. in Indianapolis, Indiana. The firm emphasizes in providing tax consulting and financial planning services to corporations, professional practices and individuals. He also provides consultation services on tax and financial planning issues to various news and publishing organizations on current tax law changes occurring within federal and state government. Murphy is also associated with the law firm of Mallor Grodner LLP. The firm has offices in both Indianapolis and Bloomington Indiana. In addition to being a CPA, Murphy holds these accreditations of Accredited in Business Valuation (ABV), Personal Financial Specialist (PFS) and Certified in Financial Forensics (CFF).

Roger Nelson, AHI Associates: Roger Nelson, CPA, (AHI Associates, AICPA) started his own consulting firm, Roger Nelson & Associates, in 1987. The firm specializes in small business financial management. Formerly, Nelson was an Audit Partner with the CPA firm of Charles Bailly & Company in North Dakota and South Dakota and was a Senior Manager with a national CPA firm. He has had audit and tax experience in a wide variety of industries, including health care, manufacturing, retailing and real estate. In addition, he managed the Fargo, North Dakota office of Charles Bailly & Company and has been active in staff recruiting, counseling and education during his career in public accounting. Nelson is a member of the AICPA, the North Dakota Society of CPAs and several other organizations.

Joshua K. Norton, Koley Jessen PC, LLO: As part of his practice, Josh counsels clients with the structuring, due diligence, negotiation and execution of acquisitions, mergers, divestitures, recapitalizations, restructurings and controlling/non-controlling investments across a broad spectrum of industries. Josh also represents entrepreneurs and growth companies with start-up and formation matters, capital raising, buy/sell agreements and related corporate governance matters.

Eric B. Oxley, Koley Jessen PC, LLO: Eric is a Shareholder and holds multiple leadership roles in the Firm. Prior to joining Koley Jessen, Eric was a law clerk for the United States Securities and Exchange Commission as well as the United States House of Representatives House Committee on Financial Services. Eric was recognized by The M&A Advisor as one of their 2016 "Emerging Leaders," which recognizes his significant level of success as a legal advisor in the M&A industry before the age of 40. He is also listed in Best Lawyers in America 2016 (© Woodward/White Inc.) for his work in Closely Held Companies and Family Business Law."

Heather Pemberton, CPA: Heather Pemberton, CPA, is a Nebraska native who grew up on a farm outside of Auburn, Nebraska. She obtained her Bachelor of Science in Business Administration – Accounting and Master of Arts – Accountancy from the University of Central Missouri (UCM) in 2007 and 2008, respectively. After graduation she spent nearly four years working at KPMG in the state and local tax (SALT) practice before taking a break from public accounting to accept a teaching position at Peru State College. After two and a half years of teaching full-time she decided the time was right to return to public accounting and began working with a large CPA practice in Lincoln as part of the State and Local Tax Services practice. While with the Lincoln firm she worked on a number of SALT consulting engagements and wrote articles pertaining to developments in the state tax area. In August of 2015 Heather parted ways with the Lincoln firm and became a part of the team at Roger Liven good & Associates to operate their newly formed Auburn (NE) branch office.

Steven Phelan, K2 Enterprises: Steven Phelan, CPA, CITP, has 16 years in Public Practice and 3 years in Industry. Phelan has been with K2 for 5 years. He is frequent contributor to CPA Practice Advisor. Phelan is an active member of Oklahoma Society of CPAs and a member of the AICPA. In 2012, Phelan was the recipient of the OSCPA Trailblazer award.

Curtis J. Quickel, AICPA: Curtis is an individual practitioner in Fayetteville, Arkansas. Since 1998, he has traveled the US teaching Continuing Professional Education courses to thousands of CPAs for the AICPA and others. Before establishing his own practice, he worked several years in industry as a Corporate Controller. After 9/11 Curtis spend 9 years on Active Duty with the US Army completing three combat tours to Afghanistan, Iraq and Kuwait. In 2013 Curt retired as a Lieutenant Colonel with a total of 33 years of Active and Reserve service. He is a Past President of the Central Chapter of the Arkansas Society of CPAs and Past Chairman of the Industry and Commerce Committee. Curt is also a past recipient of the Arkansas Society of CPAs Outstanding CPA in Government Award.

Stephen Renberg, AICPA: For almost 25 years Steve was the independent business owner, acting CEO and CFO, of Silver Sage Construction, Inc.; a company which built custom residential housing and light commercial buildings. Steve provided all accounting and tax services to the company. Several years before that Steve worked in tax and small business corporate and partnership services for Haskins & Sells in Boise, ID. Additional duties were working on audits of banks and governmental agencies as well as heading up and teaching the internal CPE for the firm. Steve has more recently taught at Boise State University; Accounting Principles, Managerial Accounting and Intermediate Accounting, while his emphasis is in accounting and taxation. In November 2009, Steve and his brother sold their accounting practice and Steve moved to Utah where he currently has been engaged by several firms to review their partnership, S Corporation and LLC tax returns – this being his area of expertise.

Martin J. Satinsky, Surgent Professional Education: Martin J. Satinsky has been providing tax and financial planning services to individuals and businesses for over 40 years. He has co-authored seven books on income and estate taxes and personal financial planning, including the popular "Tools and Techniques of Financial Planning." He has conducted numerous seminars on tax, estate planning, and financial planning topics, including many presentations on life insurance issues. Mr. Satinsky has worked with regional and international accounting firms, including seven years as a tax partner with Coopers & Lybrand. He was a partner in the accounting firm of Smart and Associates, LLP, specializing in tax consulting for high net worth individuals and closely-held businesses. As director of professional development, he was also responsible for the firm's training and continuing professional education (CPE) program through Smart University. He was also a founding shareholder of Second Opinion Financial Services, Inc. (SOFS), a company with a focus on educating professionals on the use and mechanics of life insurance. In 2006 Mr. Satinsky was honored by the National Association of Estate Planners and Councils (NAEPC) as a Distinguished Estate Planner. Mr. Satinsky is a graduate of the Pennsylvania State University and the Law School of the University of Pennsylvania. He received his Master of Law degree in Taxation from Temple University Law School.

Scott Shackleton, AICPA: Scott Shackleton is the founder of Shackleton CPA & Consulting, a Raleigh, North Carolina, firm that concentrated on helping develop businesses and medical practices to their full potential. Scott sold the firm in 2006 and now focuses on a small group of medical practices and nonprofit work in the United States and internationally. Prior to starting Shackleton CPA & Consulting in 1990, Scott was employed with an international CPA firm. He speaks frequently and has been awarded NCACPA's Outstanding Discussion Leader Award in 2006, 2008, 2014 and 2015. Scott is a 1983 graduate of the Pennsylvania State University with a BS in accounting and a 1991 graduate of Campbell University, where he earned an MBA. He is a CPA, licensed in North Carolina.

Bruce Shepard, AICPA:
2013-2016 AICPA OUTSTANDING DISCUSSION LEADER AWARD RECIPIENT
Bruce Shepard was most recently an assistant professor of accounting at George Fox University and an adjunct professor of accounting at the University of Oregon, prior to becoming an instructor for the AICPA in 2012. From 2006-2010, Mr. Shepard was the Chief Financial Officer of Las Vegas Gaming, Inc. in Las Vegas, Nevada, where he had full management responsibility for all financial affairs, daily business operations, administration and human resources. From 1985-2006, Mr. Shepard was in charge of the Middle Market Practice for PricewaterhouseCoopers, LLP in Portland, Oregon, where he served as an Assurance Partner from 1989-2006 focusing on providing proactive business advisory services to fast-growing companies. Bruce has many years of trusted business advisor experience around Portland, Oregon where he practiced for 33 years. In addition, Bruce has taught all of the accounting and auditing classes, fraud and forensics, pension auditing, SAARS, COSO, and governmental accounting and auditing classes for the AICPA for the last five years including being the lead instructor on GASB 68. Presently, Bruce is the author of the AICPA course, Audits of Banks and Other Financial Institutions. At PricewaterhouseCoopers, LLP, Mr. Shepard spearheaded over 100 acquisitions and divestitures by leading in the financial structuring of the transactions. He worked with clients to develop strategic plans for short-term and long-term growth. He assisted both start-up companies and beyond start-up companies with attaining their needed growth capital. Mr. Shepard wrote an article, Financing Entrepreneurs, in 1999 for the Oregon Society of Certified Public Accountants. Mr. Shepard was awarded "Beta Alpha Psi Professional of the Year" in 2006 for sustained involvement with the University of Oregon.

John N. Sherrick, Surgent Professional Education: John N. Sherrick, MA, CPA, is a partner of Sitrick & Associates, LLC in Bettendorf, Iowa. He prepares tax returns and financial statements for closely held companies and their owners. He also provides a variety of income tax, retirement, and estate-tax planning services for his clients. He also serves as an expert witness for business valuations and other tax and accounting issues. John has over 40 years of experience in public accounting with local firms. His experience includes a wide variety of tax and accounting issues for small businesses in a number of industries. He also has had experience in auditing and taxation of not-for-profit organizations on the local and national level. Sherrick received his Bachelor's degree in Economics and Business Administration from Knox College and his Master's degree in Accounting from the University of Iowa. He is licensed in both Iowa and Illinois and is a member of the Iowa Society of CPAs and the Illinois CPA Society.

Bryan Slone, CPA, Attorney, Koley Jessen PC, LLO: Bryan previously served as Tax Counsel to a Member of the U.S. House Ways and Means Committee during consideration of the 1986 Tax Reform Act, Assistant to the Commissioner (Legislative Liaison) of the Internal Revenue Service, co-founding partner of a law firm practice in Berlin, Germany, and a tax partner and office managing partner in Nebraska at Deloitte. In addition, he is a former candidate for Governor of Nebraska. Bryan provides advice to clients in the areas of federal and state taxation, tax dispute resolution, international tax and transfer pricing, bankruptcy tax, mergers and acquisitions, corporate law, and government policy and administrative procedure. Bryan has served domestic and international clients particularly in the financial services, manufacturing, transportation, consumer products, and technology industries."

Michael L. Sylvester, Surgent Professional Education: Mike is the managing partner of Small Business Services (SBS) CPA Group, Inc. SBS is a public accounting firm located in Fort Wayne, Indiana. It specializes in assisting small- and medium-sized business owners comply with the myriad of rules issued by the various taxing agencies. Prior to joining SBS in 2004 Mike spent fifteen years carrying tools and working in various industries including six years as a reactor operator on a nuclear powered submarine, three years as an equipment operator in a civilian nuclear power plant, two years as an electrician in a large steel mill, and four years as the Maintenance Manager of a manufacturing and packaging facility. In the United States Navy, Mike was responsible for technical training and has taught Finance classes for Indiana University. Mike is a journeyman electrician, has an Associated Degree in Industrial Maintenance from Ivy Tech, a Bachelors Degree in Business with a specialty in Accounting from Indiana University, and a Masters in Business Administration from Indiana University. Mike has been accredited in business valuation by the AICPA since 2008.

Ray Thompson, Acctg. & Auditing CPE: Dr. Ray Thompson, CMA, AVA, CBA is Emeritus Associate Professor of Accounting & Finance at the University of Pittsburgh.  He served as department head at the UPJ campus for over 25 years.  He was also Associate Director of UPJ's Entrepreneurial Development Assistance Project, where he was involved in financial consulting and assisting in preparing loan proposals for small business start-ups. Thompson has taught in graduate and undergraduate business programs in Europe, Africa and the US.  He received his B.S. and M.S. degrees in Economics and Systems Dynamics from the University of Bradford in the United Kingdom, his M.B.A. in Accounting from Xavier University of Ohio, and his Doctor of Business Administration from Nova University.  Thompson is also certified in Financial Management and is a Certified Management Accountant, a Certified Business Appraiser and holds Accredited Valuation Analyst credential from NACVA .  He recently became certified in International Financial Reporting Standards through the Institute of Chartered Accountants in England and Wales. Thompson is a professional educator and writer.  He authors and conducts professional development seminars for Fortune 500 and international corporations, multinational financial institutions, State CPA Societies, and CPA firms throughout the US.  In addition to these live seminars, he also produces both recorded and written courses for self study.  He also provides business valuation services and consults with accounting firms and sole practitioners on a range of accounting issues in the area of valuation.  Ray was part of the George & Ray team which offered Accounting & Auditing courses for over 20 years. Thompson is a member of the Institute of Management Accountants and the Institute of Business Appraisers.  He is also a faculty associate member of AICPA and PICPA, and is a member of the Financial Reporting Faculty of ICAEW.

Peter Towle, AICPA: Peter Towle is a sole practitioner with a general civil practice that includes business and commercial litigation, taxation, family/domestic relations, probate and estate planning, personal injury, accountant's malpractice, and sports & entertainment representation. Prior to his successful law practice, Mr. Towle worked with a national accounting firm where he had substantial involvement in the development and teaching of various tax courses. He is a member of the bar association in both Tennessee and Florida. A certified public accountant, Mr. Towle is an active member of the American Institute of Certified Public Accountants, the Tax Sections of the Tennessee and American Bar Associations, and the Tennessee Society of CPA's. He is a registered investment advisor in the state of Tennessee.

Douglas J. Van Der Aa, Federal Tax Workshops: Douglas J. Van Der Aa, CPA, JD has been a discussion leader for Federal Tax Workshops, Inc., for the past 11 years. He is a lively and energetic speaker – especially on the subject of taxes and ethics, and has extensive experience in leading discussions in conferences, seminars and webinars. He is a regular and highly rated speaker and seminar leader for CPA associations and other organizations throughout the country. Doug has over 25 years of professional experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. As a CPA, Doug's practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts. Doug taught for 10 years as an Adjunct Instructor and for one year as Assistant Professor of Accounting and Taxation for Grand Valley State University's Seidman College of Business, where he taught in both the undergraduate and MST programs. He earned his Bachelor of Arts degree with a major in accounting from Dordt College and his Juris Doctor from the University of Illinois College of Law.

William Wagner, AICPA: William C. Wagner is a sole practitioner in Delmont, Pennsylvania, whose practice includes small business, governments, and nonprofit clients with services ranging from tax and write-up to consulting. He serves as a consultant to other CPA firms with government and nonprofit clients that have accounting and auditing problems. He teaches extensively in the areas of accounting and auditing for small businesses, nonprofit organizations, and governmental units. He is an active member of the Pennsylvania Institute of Certified Public Accountants (PICPA). He has served on numerous PICPA committees in the past. He has taught courses for the AICPA and state societies since 1980 and has received numerous awards for his speaking engagements. Wagner served several years at Main Lafrentz & Co. (pre-merger with Main Hurdman and then with KPMG Peat Marwick) as a manager and has also served as treasurer of Seton Hill College in Greensburg, Pennsylvania, and as vice president of fiscal affairs at Salem College in Salem, West Virginia. He has also provided litigation support for various law firms over topics ranging from accounting, auditing, and tax issues. Wagner graduated from Grove City College in Grove City, Pennsylvania, in 1968 where he received a Bachelor of Arts degree with concentrations in accounting and mathematics.

Arthur Werner, Werner Rocca: Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner's lecture topic specialties include business, tax, financial and estate planning for high net worth individuals. In addition, Mr. Werner is an adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University. Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School. Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners, and has presented well in excess of 2500 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.

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