State Board Report
November 4 will usher out the 2013-14 Board and usher in the 2014-15 Board with new visions, energy and purpose. What a short year it has been! It does not seem possible that 11 months have passed since the 2013 Annual Meeting. We started the year urging State Board members to be proactive with the public, build relationships and help attract the best and the brightest into the profession. In addition, I committed to leading the effort to strengthen the brand of NASBA and State Boards through raising their image to the public. Each month I reviewed that commitment, giving thought to how best to lead that effort during the month. October is no different, but the calendar is full of due dates for reviews of audit reports, 990s, the annual report and the like. Therefore, not much branding is planned, but the mission of State Boards is ever present, “protection of the public,” along with the mission of NASBA.
The 2013 Annual Meeting featured speakers such as Financial Accounting Standards Board (FASB) Chair Russ Golden, Public Company Accounting Oversight Board (PCAOB) Member Jeanette Franzel, and American Accounting Association (AAA) Immediate Past Chair Karen Pincus. Russ and Jeanette set the tone for new accounting standards for public and private companies, and the process of creating those standards, along with a renewed emphasis on the inspection process of public company auditors. Karen described new methods of teaching and learning, i.e., “nano” learning, teaching in ten-minute segments and testing thereof, which wowed the attendees. NASBA Chair Gaylen Hansen reported on the events of NASBA’s 2012-13 year and what was accomplished toward increasing the protection of the public. With those words, NASBA’s 2013-14 year was launched.
A major effort of 2014 was enhancing the brand of NASBA with the academic world. The awarding of the educational research grants whose results would benefit State Boards had been in operation in prior years, but our branding from this effort was really localized with the grantees. In consultation with President and CEO Ken Bishop, we made a conscious decision to expand NASBA’s brand with the AAA Accounting Program Leadership Group Ph.D. Project (a 501 c 3 organization that supports individuals of color seeking a doctoral degree in a business discipline) and the upper tier accrediting association for collegiate schools of business and schools of accounting, the Association to Advance Collegiate Schools of Business (AACSB) and Federation of Schools of Accountancy (FSA), respectively.
At the AAA Annual Meeting, we expanded our presence in the Exhibit Hall by doubling our exhibit area and announcing the NASBA research grant recipients at our booth. The support of the Ph.D. Project was an enhancement of the work of our Diversity Group, whose Chair Tyrone Dickerson attended the dinner honoring the students seeking a Ph.D. in accounting, along with President Bishop, Vice Chair Walter Davenport and myself. We have already seen the results of our efforts through increased contact by AAA leadership and faculty members seeking joint collaboration with NASBA. Through the efforts of James Suh, Director of Continuous Improvements and Analytics, NASBA is almost a household word with the AACSB and FSA, as James has been a presenter on several programs sponsored by the AACSB. Vice Chair Davenport has committed to continue the effort to reach out to educators during his tenure.
As the year progressed, working with President Bishop, we continued to refine the Bylaws so NASBA would be the organization that other nonprofit organizations would recognize as the “best in class.” Additionally, a Task Force was established to review and make suggestions for revising NASBA’s nominating process and it is expected to make its report by December 31. At the same time a report is anticipated from the Task Force developing a process for NASBA to showcase the young leaders on various State Boards. The Diversity Group has continued to progress and expand NASBA’s role in identifying professionals of color who are leaders and who qualify to serve on State Boards. The Diversity Group will also recommend how to attract high school and college students to enter the profession.
We tackled the concept of firm mobility and working through the joint NASBA/AICPA Uniform Accountancy Act Committee adopted language to be inserted in the Uniform Accountancy Act – Seventh Edition along with a revised definition of “attest.”
I appreciate the privilege afforded me by the NASBA Board of Directors, Boards of Accountancy and the Nominating Committee to serve as Chair. The opportunity to work with President Bishop and Executive Vice President Colleen Conrad has increased my professional experience. Each leads a qualified staff who have strengthened the role of NASBA in many ways. As we approached each decision, uppermost in our thought processes was how will this decision enhance the protection of the public. I want to thank each of the many volunteers for their time and efforts to expand the brand of State Boards and that of NASBA.
— Carlos E. Johnson, CPA
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