State Board Report
NASBA’s Board of Directors agreed that the organization’s mission is to “Enhance the effectiveness and advance the common interests of the Boards of Accountancy,” when on Friday, October 29 they approved the expanded mission and the new strategic plan, as outlined by NASBA Chair Mark P. Harris (LA). He told the meeting in Orlando, FL, that the revised mission statement “captures what we do – where we involve ourselves in policies being put forth by others.”
The new strategic plan contains eight objectives with 27 specific strategies to accomplish them. Under the guidance of NASBA Vice President Ed Barnicott, the 15-member task force that developed the plan determined that each of the objectives is realistic, specific, measurable and obtainable. They cover: operational excellence, enforcement, legislative and regulatory support, support state sovereignty, relationships, education and training, ethics and technology support. The task force was composed of 11 volunteers and four staff members and no single member controlled the process, Chair Harris stressed. The Task Force included: Mark Harris (LA) (chair), Gaylen Hansen (CO) (vice chair), Coalter Baker (TX), Ken Bishop, Michael Bryant, Donny Burkett (SC), Maria Caldwell (FL), Colleen Conrad, Dan Dustin, Tracy Harding (ME), Nicole Kasin (SD), Wade Jewell (VA), Theodore Long (OH), Douglas Skiles (NE) and E. Kent Smoll (KS). “They all contributed,” Mr. Harris observed. President Ken L. Bishop reported the staff directors will be studying the new plan at their meeting on December 12-13 to ensure their ongoing operations are aligned with the listed strategies.
John Johnson, NASBA Director of Legislative and Governmental Affairs, reported to the Board on his work to develop legislative strategies to be useful for all State Boards. This begins with timely notification to the Boards of upcoming legislation, Mr. Johnson explained, and to accomplish this NASBA has acquired CQ Roll Call Legislative Tracking software that will allow him to monitor legislative activity for the Boards. He will also be working to establish key person contacts with members of the U. S. Congress, as well as reaching out to the 64 CPAs currently in state legislatures. NASBA will be participating in conferences such as the National Conference of State Legislatures. “Our goal is to be proactive, not reactive,” Mr. Johnson stated. “We want to give Boards someone besides the state society that they can rely on.”
The communications with the State Boards being done by Mr. Johnson and by Vice President – State Board Relations Dan Dustin were praised by Committee on Relations with Member Boards Chair Telford Lodden (IA). He reported they were interacting well with the work of the Regional Directors. The vetting process for NASBA responses to exposure drafts and other public documents has been called into practice three times since it was inaugurated earlier this year, Mr. Lodden said. Most recently, the Regional Directors were called on to review a letter sent to the International Accounting and Auditing Standards Board on improving the auditor’s report (the letter can be viewed here).
NASBA Board members were told the Enforcement Resource Guide had been launched on October 17, 2012 as an aid to State Board executive directors. NASBA Director-at-Large Harry O. Parsons (NV), chair of the NASBA Enforcement Resource Committee, said the Guide includes an investigator portal through which Boards can find expert investigators. NASBA will also be offering investigator training and hopes to create an investigator certification program, Mr. Parsons announced.
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