Catalyst (Dublin, Ohio)

Browse past and current articles from this publication.

Experience everything OSCPA has to offer.(Message FROM THE CHAIR)
As I prepare to begin my term as chair of the Board, I am mindful of all those who have preceded me in this role. The leadership of our organization has been exceptional and I only hope I am able to . . .

Ready, set, codification: effective July 1, 2009, the FASB Accounting Standards Codification[TM] became the single source of aut
The Codification doesn't change GAAP. However, it does reorganize GAAP into roughly 90 topics to transform GAAP into an easily accessible, user-friendly online research system. The Codification is d . . .

Cash flow: managing capital in a turbulent market: with today's volatile economy, maintaining effective cash flow and managing w
[ILLUSTRATION OMITTED] While managing working capital and cash flow have always been fundamental to a CPA's responsibilities, the current environment requires new ways of thinking and acting. Clea . . .

An inside look at the AICPA/FASB private company financial reporting committee.(Interview)
[ILLUSTRATION OMITTED] Amid the talks of globalization and changing regulations for public companies, the question remains of how these changes will affect private companies. One group charged wit . . .

Where are the Baby Boomers going?
[ILLUSTRATION OMITTED] The economic downturn has changed the retirement plans of 52% of OSCPA members age 60 and older who responded to a statewide survey in May. More than half (54%) of the respo . . .

Coming soon! OSCPA launches CPA Voice, discontinues Catalyst: did you see the latest news? It comes streaming from the Internet
[ILLUSTRATION OMITTED] With such a constant barrage of news demanding attention, who takes time for thoughtful analysis and insight? Who has time to sort what is important and relevant? We do. B . . .

Are future CPAs prepared? The status of ethics education: in the court of public opinion, ethical behavior is a key determinant
CPAs continue to earn high marks for ethics among business leaders and the public in spite of recent national accounting and auditing scandals. How is ethics being taught to the next generation of C . . .

Centered on you: 2008-2009 annual report.(THE OHIO SOCIETY OF CPAs)
[ILLUSTRATION OMITTED] Letter from the Chair: To Members of The Ohio Society of CPAs: The majority of Ohio CPAs see membership in The Ohio Society of CPAs as important and advantageous to thei . . .

Excel: the Conditional Sum Wizard and the SUMIFS function.(Technology)(Reprint)
A very useful Excel tool is the Conditional Sum Wizard. It expands the SUMIF function by allowing for multiple conditions. First let's review the basic SUMIF function. I have a table of an employee . . .

Move over TwitPic--there's a new kid in town.(Web Spotlight)
www.tweetphoto.com TweetPhoto is a free photo sharing service for Twitter and Facebook. TweetPhoto lets you share photos and allows interaction with any user or photo. Like TwitPic, TweetPhoto l . . .

OSCPA defends the interests of Ohio CPAs: Governmental Affairs. Advocacy. Lobbying. No matter what you call it, from a membershi
Though some members have stated in the past that they think OSCPA has no business working in the political arena, l hope you will give me a few moments to try and convince you otherwise by explainin . . .

State budget deliberations a struggle; first interim budget in 18 years signed.(Legislative DEVELOPMENTS)
A test of wills between Senate leaders and Gov. Strickland forced the legislature to pass its first interim budget in 18 years. A seven-day budget, funding the state at 70% of prior year's levels, w . . .

Congressional delegation meets with OSCPA members during Society Fly-in: thirteen OSCPA members and keypersons addressed importa
[ILLUSTRATION OMITTED] Six OSCPA members served as federal keypersons, joining Barbara Benton, vice president, governmental affairs and Amy Mignogna, senior manager, governmental affairs on the tr . . .

CPAs and Cessnas: Roy Mitchell, CPA discusses his professional and personal passions: Roy has spent more than 30 years as a tax
[ILLUSTRATION OMITTED] I understand your hobby is flying. How long have you been a pilot and what first piqued your interest in the pastime? Flying is more of a passion than a pastime. I have be . . .

Scholarship Day showcases students' knowledge of accounting issues.(Involvement)
Several of Ohio's top college accounting majors spent a day interviewing with OSCPA judges during The Ohio CPA Foundation's 2009 Scholarship Day, which awards a scholarship to an accounting student . . .

Operation CPA hits close to home for volunteers: as any tax preparer will tell you, every minute between mid-January and April 1
[ILLUSTRATION OMITTED] The program, conducted by OSCPA in partnership with tile Ohio National Guard, has helped nearly 300 military personnel and their families. Active military personnel who are . . .

J. Matthew Yuskewich, CPA, PFS installed as 2009-2010 chair of OSCPA Executive Board: J. Matthew Yuskewich, CPA, PFS, was instal
[ILLUSTRATION OMITTED] Yuskewich is an owner of the Winterset CPA Group in Columbus. During his inaugural speech, Yuskewich encouraged all members to get involved. "We need to be certain our voice . . .

Surviving today's economy main topic of 2009 Members Summit.(Member BENEFITS)
The impact of today's economy was a common theme in many of the sessions during the 2009 Members Summit on June 30. Senior economist and managing director with JP Morgan Chase, Jim Glassman, Ph.D. . . .

Ohio CPA/PAC Silent Auction raises money and builds excitement.(Member BENEFITS)
Spirits were high as members tried to out bid each other and take home one of the many valuable offerings at the 2009 Ohio CPA/ PAC silent auction. Top prizes included: * iPod Touch * Tickets to . . .

Corrections and clarifications.(Membership)(Correction notice)
Sharon Sledzik, CPA, who volunteered with the tax call-in program with the Akron Beacon Journal, is with Schlabig & Associates. Further regulations have clarified the New Vehicle Deduction covered . . .

Hazelbaker awarded OSCPA's highest honor: 2009 Gold Medal for Meritorious Service to the Accounting Profession.(Membership)
Thomas D. Hazelbaker, CPA is the 2009 winner of the Gold Medal for Meritorious Service to the Accounting Profession. Hazelbaker received OSCPA's highest honor at the Members Summit and Annual Meetin . . .

More than 1.5 million reasons to salute the 2009 Outstanding Member Volunteer: Jerry L. Esselstein, CPA: Jerry L. Esselstein, CP
[ILLUSTRATION OMITTED] Most recently, he chaired the 2008 Centennial Campaign to benefit The Ohio CPA Foundation. He led a team of volunteers who raised more than $1.5 million in gifts and pledges . . .

Passion and community involvement drive OSCPA 2009 Public Service Award winner: David A. Brockman, CPA: for Dave Brockman, CPA g
[ILLUSTRATION OMITTED] As managing director of Brockman, Coats Gedelian & Co., Brockman has a simple goal for volunteering--always aim to leave the organization in a better position than before yo . . .

Commitment to excellence and involvement earn Gerald R Weinstein, CPA, Ph.D. Outstanding Ohio Accounting Educator Award.(Members
Gerald P. Weinstein, CPA, Ph.D., is the 2009 Outstanding Ohio Accounting Educator. The award is presented annually by The Ohio Society of CPAs and the American Accounting Association (AAA) Ohio Regi . . .

GBQ Consulting.(CENTRAL: COLUMBUS)
REBEKAH SMITH, CPA of GBQ Consulting has been elected the 2009-10 chair of the NACVA Litigation and Forensics Board. PETER KIMANI, CPA, CFE has been hired as senior manager of Dispute Advisory and F . . .

Kevin M. Krantz, CPA, MT.(NORTHEAST: WESTLAKE)
KEVIN M. KRANTZ, CPA, MT has joined the staff of McManamon & Co., LLC, CPAs as the director of Tax Services. . . .

Ohio Valley Chapter of Associated Builders and Contractors.(SOUTHWEST: CINCINNATI)
BRIAN S. HARVEY, CPA, senior manager at Barnes, Dennig & Company, Ltd. has been appointed secretary for the board of directors of the Ohio Valley Chapter of Associated Builders and Contractors. [I . . .

Tax Practice of the Construction/Real Estate Client Service Team.(SOUTHWEST: CINCINNATI)
STEPHANIE DURBIN, CPA has been promoted to assistant team leader of the Tax Practice of the Construction/Real Estate Client Service Team. . . .

Accounting & Auditing Practice of the Construction Client Service Team.(SOUTHWEST: CINCINNATI)
[ILLUSTRATION OMITTED] [ILLUSTRATION OMITTED] ANGELA BENSMAN, CPA has been promoted to assistant team leader of the Accounting & Auditing Practice of the Construction Client Service Team at Barn . . .

James M. Sharvin, CPA, MBA.(OUT-OF-STATE: LOS ANGELES, CA)
[ILLUSTRATION OMITTED] JAMES M. SHARVIN, CPA, MBA has joined the staff of Sobul, Primes & Schenkel as principal. . . .

Accountancy Board of Ohio disciplinary actions.(Members IN MOTION)
The latest disciplinary actions taken by the Accountancy Board of Ohio (ABO) at the April 17 and May 29 meetings are now available on the Accountancy Board of Ohio's Web site at www.acc.ohio.gov/dhe . . .

In memoriam.(Members IN MOTION)(Obituary)
In memory of our friends and colleagues: JOHN M. ANSON, CPA Marysville, Ohio FRED J. COX, CPA Aurora, OH FREDERICK J. SMITH, CPA Ashtabula, OH . . .

207 new members and affiliates applied in April and May.(New members and affiliates)
The list of new members and affiliates is available on The Ohio Society of CPAs' Web site at www.ohioscpa.com under Membership. . . .

Society's CPE season keeps ahead of turbulent times.(Education)
The economy, legislation, regulation, a global landscape and cyberspace present new challenges to businesses of all shapes and sizes. OSCPA is meeting the marketplace head-on--providing high-quality . . .

Don't miss the Financial Institutions Conference Aug. 18 in Columbus: the current environment is by far the most challenging fin
[ILLUSTRATION OMITTED] To help, OSCPA's 2009 Financial Institutions Conference Aug. 18 in Columbus is a guidance and solutions resource on everything from commercial real estate trends to regulato . . .

Customizable breadth of topics drives CPAs to Ohio Accounting Shows.(Education)
The Ohio Accounting Show is coming to a town near you, bringing an extensive variety of topics to meet your needs. Over the two-day conference, attendees can customize a program of up to 16 hours of . . .

The Ohio society of CPAs: 2009-2010 conference calendar.(Calendar)
AUGUST Combined IPA Conference Aug. 12 Columbus Financial Institutions Conference Aug. 18--Columbus Emerging Leaders Conference Aug. 19 Dayton Columbus CPE Day Aug, 20 Columbus . . .

Self-assessment exam.
[ILLUSTRATION OMITTED] Cash flow: Managing capital in a turbulent market 1. Which of the following represents one of the "four C's" of working capital mentioned in the article? A. Customers . . .

Picking up the pace.(Message FROM THE CHAIR)
The pace of change is picking up speed. Just treading water is no longer an option or you may be swallowed by the waves of change that are rolling in with greater frequency. Dedication to lifelong l . . .

A new chapter in the controversy over fair value measurements: the controversy surrounding FAS 157, Fair Value Measurements, may
The accounting standard became the center of debate when valuation methods that work in typical markets were challenged for unintended consequences in illiquid or irregular markets. Some say these c . . .

Where do small business owners go for advice?(Summing Up)
Where do small business owners go for advice? 27% Chambers of Commerce 31% Internet 36% Business Advisors 44% Trade Associations 51% Social Networks 52% Individual Mentor Note: Table ma . . .

Ohio's piece of the pie: how the recovery act affects you: when President Obama signed the American Recovery and Reinvestment Ta
[ILLUSTRATION OMITTED] Here are the more important tax cuts for businesses and individuals that the Act provides, along with the overall impact on Ohio's economy. ECONOMIC BENEFITS FOR OHIO Wh . . .

Tomorrow's CPAs: how changes to the CPA exam are challenging and preparing future CPAs: nothing may be more significant in the p
[ILLUSTRATION OMITTED] Successful candidates take great pride in achieving this highest level of accounting credential. There are tangible rewards as well. Passing the exam and becoming a licensed . . .

Succession planning: who's going to catch you if you fall? No one is indispensable, but to your clients, it's close. Consider wh
[ILLUSTRATION OMITTED] Would your practice continue to operate as usual during your absence, or would it be chaos? In any small business, including an accounting firm, it's easy to neglect your ow . . .

Why should I care about social media? Remember when the Internet was a nerd thing that some people expected to be just a fad? To
[ILLUSTRATION OMITTED] Social media describes new ways people are using the Internet to share information and connect with each other. Most sites involve creating a profile and then linking to and . . .

Netbooks: the newest thing in laptops and Windows operating systems.(Technology)
A new generation of low-cost laptops known as netbooks is gaining popularity. To see if they live up to the hype, I decided to take one for a test drive. There are many models on the market, but I . . .

Microsoft Office online training http://office.microsoft.com/en-us/training default.aspx.(Web Spotlight)
Lear to use Microsoft Office's many features with this one-stop, free training Web site. The site caters to all Office users with self-paced lessons, from high level overviews to in-depth training o . . .

New bill promotes CPA/client testimonial privilege: whether you work in public accounting or the corporate sector, there is pend
Senate Bill 80, sponsored by Sen. Bill Seitz (R-Cincinnati), was introduced in March. One of OSCPA's highest legislative priorities, SB 80 seeks to improve the ability of Ohio businesses and individ . . .

Independence of Accountancy Board of Ohio at risk.(Legislative DEVELOPMENTS)
Ohio's budget bill (HB 1) includes a provision to consolidate licensing boards, including the Accountancy Board of Ohio (ABO). Consolidation hits at the very heart of self-regulation, a hallmark of . . .

State budget bill continues in Ohio House.(Legislative DEVELOPMENTS)
[ILLUSTRATION OMITTED] Education reform and changes to health care funding are among the hundreds of potential law changes contained in House Bill I, the state's 2010-11 state budget bill. Changes . . .