February–August 2014 A biannual publication of the Wisconsin Institute of Certified Public Accountants February–August 2014 in this issue 1 Learn valuable tips for passing the CPA Exam 5 Preparing for the Uniform Certified Public Accountant Exam: Old versus new thoughts 8 Making a good first impression LEARN VALUABLE TIPS 10 Six ways to elevate your internship from good to great 14 Mentoring: The great awakening 16 Seven must-have apps for accounting students and professionals 18 Explore the value of joining a professional organization NEWS FOR THE CPA2b EDITOR, AMY E. GAETH Vice President of Communications Wisconsin Institute of CPAs amy@wicpa.org FOR PASSING THE CPA EXAM T By David Canedo, CPA he CPA Exam, whether you see it as the culmination of years of hard work or as the beginning of a promising career, is without a doubt one of the exams that strikes the most fear and anxiety in many people. If you’re reading this article, you’re already in a good position and are starting to prepare for the exam. So, take a moment and pat yourself on the back because it’s not an easy task to obtain the 150 credits required to sit for the exam. Congratulations! Now that it’s time to prepare, the most important thing to keep in mind is that it’s just an exam, and no matter the outcome, life will go on. This doesn’t mean that you shouldn’t put in a lot of work to prepare for the exam, you should. But, it’s important to keep the big picture in perspective and avoid sacrificing your health due to countless sleepless nights. continued on page 3 Drive • Suite 200 • Brookfield, WI 53005 235 N. Executive235 Dr.N.•Executive Suite 200 • Brookfield, WI 53005 262-785-0445 ext. 3006 • 800-772-6939 • Fax 262-785-0838 • www.wicpa.org 262-785-0445, ext. 3005 • 800-772-6939 • Fax 262-785-0838 • www.wicpa.org Conta Graduating? ct Lea h Grun ewald leah@ at w or 26 icpa.org 2-785 -0 ext. 3 026 fo 445 r mor ation e inform Take your WICPA Membership with you As you begin your accounting career, make sure you stay connected to your most valuable resource — the WICPA. Transitioning from student to affiliate membership is easy. 1. Simply email Leah Grunewald at leah@wicpa.org prior to graduation. 2. We’ll update your profile with your new information. 3. You’ll receive a membership renewal notice in April with your new category and dues rate. An Affiliate membership also offers you: • Access to our marquee member events • The opportunity to network with nearly 8,000 members • Credibility on your resume • A subscription to our award-winning member magazine, On Balance • Membership discounts on vendor products at www.wicpa.org/marketplace Affiliate membership is your next step to career success. Make sure you’re on the right path. Update your membership status today. The WICPA is the best professional resource for all stages of your career. We encourage you to explore our valuable benefits and services. Contact Leah Grunewald at leah@wicpa.org or 262-785-0445 ext. 3026, or go online www.wicpa.org/join for more information. www.wicpa.org news for the cpa2b • February–August 2014 continued from page 1 “...IT’S CRITICAL TO PICK A GOOD REVIEW COURSE.” A key ingredient in the recipe for success on the CPA Exam is how you choose to prepare for it. Each section of the exam covers a lot of material, and the materials are constantly updated. So, it’s critical to pick a good review course. There are many options of review courses, including Becker, Wiley and CPA Excel. Spend some time researching what each course has to offer, and pick one based on your needs, budget and learning style. Perhaps you’re a better learner studying on your own, or maybe you thrive in a classroom setting where you can interact with an instructor. Whichever way you decide to go when preparing for the exam, make sure to go through all the materials. If you’re taking a live class, this will be easier. Just show up, pay attention and actively participate. You will not get your money’s worth if you’re checking your fantasy team or texting your boyfriend during class. If you’re doing a self-study course, take a few hours before you dive into the materials head-first, and set up a schedule to go through every chapter and have a few days to review prior to the exam. Plan on spending 80 to 120 hours preparing for each section. This should be enough time to go through all the materials at least twice, work through practice questions and exams, and do a final review. Have a routine, and stick to it. Many people, me included, treated studying for the CPA Exam as a workday. This is a good idea if you don’t have work or school. If you do have to work or attend school, make sure to know your schedule so you can plan ahead and allocate enough time. Keep in mind that this is a multiple choice exam, so don’t try to memorize every term as you will be wasting your time. Instead, read through the materials carefully, and make sure that you understand all the concepts. I would recommend reading through each chapter at least three times—a first time while highlighting and taking notes (this could be while following the lectures, live or online), a second time to make sure you comprehend everything you read, and a final time to review the chapter. When working through practice questions, don’t focus too much on whether you got the questions right or wrong. Instead, understand why you got them right or wrong. And, if you notice concepts that you repetitively struggle with, write them down on a separate notecard, spreadsheet, Word document or notebook. You can review these during your final review. Since each section contains a lot of material, I would recommend doing a comprehensive review of all chapters that you have worked through once or twice per week. They should be a combination of practice questions from each chapter and rereading key concepts. This will keep everything fresh in your mind as you approach your exam date. Save three to seven days of “final review” time before the exam. This final review should consist of re-reading key concepts, working through practice questions, reading through your own notes and taking practice exams. Practice exams are a fairly accurate representation of the actual exam, often even harder. So if you’re doing well on them, you’re on the right track. The CPA Exam is undoubtedly one of the toughest exams you will take because of the amount of material it covers. However, if you have followed a study plan similar to what I have suggested, you will be prepared, as you will have seen all the material on the exam a number of times. Take a deep breath, relax, and remember that whatever happens, you will live to love another day. Hopefully these tips will help you combat high stress and anxiety that could negatively impact your performance. Good luck! David Canedo, CPA is a staff auditor with Vrakas/ Blum, SC in Brookfield and is a UW-Madison alumnus. Contact him at 262-797-0400 or dcanedo@v-b.com. 883 Magazine ranks accountant among best business careers Accountant ranked No. 3 on the 2013 list of best business careers by U.S. News & World Report. The magazine highlighted data by the U.S. Department of Labor that projects the accounting profession will increase by about 16 percent in next few years. Market research analyst and financial advisor ranked No. 1 and No. 2 respectively. Wisconsin CPA firms sponsor CPA2b Thank you to our CPA2b sponsors. Without these firms, this publication wouldn’t be possible. Make sure to visit their websites to learn more about the firm, as well as career opportunities! Hawkins Ash CPAs www.hawkinsashcpas.com Komisar Brady & Co., LLP www.komisarbrady.com Smith & Gesteland, LLP www.sgcpa.com www.wicpa.org news for the cpa2b • February–August 2014 Preparing for the Uniform Certified Public Accountant Exam: V ER S US OLD NEW Thoughts BY MICHAEL P. DOLE, CPA AND COLLEEN E. FIOCCHI OLD: MICHAEL P. DOLE, CPA, NEW: COLLEEN E. FIOCCHI, ASSURANCE ADJUNCT ASSISTANT PROFESSOR OF ACCOUNTING, MARQUETTE UNIVERSITY, MILWAUKEE ASSOCIATE, WITH A BACHELOR’S DEGREE IN BUSINESS ADMINISTRATION WITH A DOUBLE MAJOR IN ACCOUNTING AND FINANCE Old: For more than 25 years, I have been teaching accounting at Marquette University and have been advising students on strategies for taking the CPA Exam. Most of these strategies come from my experiences along with observing friends, associates and students in their quest to move on with their professional careers and get the CPA “monkey on their back” Exam completed. New: I graduated from Marquette University in May 2013 with a bachelor’s degree in business administration with a double major in accounting and finance. I completed all four parts of the CPA Exam before starting as a staff accountant in September. My advice and recommendations come from my experiences in preparing for and taking the CPA Exam. continued on page 6 885 continued from page 5 WHEN DID YOU BEGIN TO PREPARE FOR THE CPA EXAM AND WHY? Old: Being a December 1981 graduate from the University of Wisconsin-Milwaukee and starting my full-time career in public accounting in early January, I thought I would be able to work my first busy season in tax and prepare to sit for the May 1982 exam. Until the 1990s, in order to sit for the exam, you needed first to have the necessary courses and an undergraduate degree. My mentor, UWM Professor Paul Fischer, Ph.D., thought I was nuts, but I still enrolled in the CPA Review of Wisconsin. After my first week of working 70 hours, I dropped the review course after one class session. I then waited to start up the CPA Review in July for the November 1982 exam when the pressures of tax season were over. New: I began studying with the Becker Review course in February 2013 to prepare for the CPA Exam. After receiving advice that it was extremely hard to study while working, I made a plan to take one part of the exam in my last semester at Marquette and the remaining three parts in the following summer. My firm offers a bonus to associates who pass the CPA Exam, so I had an incentive to start preparing and knock out the exam early. WHAT FORMAT DID YOU CHOOSE TO PREPARE FOR THE CPA EXAM? Old: Before the age of the IBM PCs and Apple Macintoshes, there were limited choices for preparing for the CPA Exam. Either I could have bought a self-study textbook course that Gleim publishers offered, or I could have taken a review class. In southeastern Wisconsin, the review class choices were the Becker CPA Review Course and the CPA Review of Wisconsin. At that time, the CPA Review of Wisconsin started 15-week sessions starting the first week of January or July for the May or November exams. I decided that I needed a classroom environment with a structured map to navigate the many topics that I would need to learn. The course had all day sessions on Saturday, which included lectures and quizzes. www.wicpa.org news for the cpa2b • February–August 2014 Based on the candidate’s performance on those quizzes and their course attendance, they could retake the review course again if they didn’t pass all four parts of the exam. New: There are many review courses featuring two main formats: self-study and classroom. For me, the Becker CPA Review self-study format was the best option. My firm paid for the Becker CPA Review course, so I had to decide between a self-study or a classroom format. Since I started studying for the CPA Exam while I was still in school, I figured it would be too difficult to commit to a classroom format while I already had a full schedule and deadlines that I needed to keep up with at Marquette. The self-study format allowed me the flexibility I needed to juggle studying for both the CPA Exam and my classes. I also continued to use the self-study format while studying during the summer. A benefit of the self-study format is that candidates can study at their own pace and still fit a few fun activities in their schedule without worrying about falling behind in a classroom course. I would recommend the self-study format. However, it takes a very dedicated candidate to stay on top of this study schedule. It is important that candidates recognize their study habits and decide accordingly. HOW DID YOU DECIDE ON THE ORDER IN WHICH TO SIT FOR THE FOUR PARTS OF THE CPA EXAMINATION? Old: Before the change of the CPA Exam to the current format, a CPA candidate needed to sit for all four parts of the exam that were only offered during the first week of May or November. The exam ran 19.5 hours from Wednesday through Friday, with five testing sessions. You could not use a calculator. Plus, in Wisconsin, you needed to pass a minimum of two parts and qualify, with a score of at least 50 on any remaining parts of the exam. New: There is no real trick in deciding the order to sit for the parts. Personally, I sat for the Audit section of the exam in April. This made the most sense for me because I was taking Auditing at Marquette as I was studying for the audit section of the CPA Exam. This study strategy benefited my grade in my Auditing class and studying for the CPA Exam. Next, I took Financial Accounting and Reporting, Regulation, and then Business Environment and Concepts. There is a lot of common guidance out there to help a candidate make this difficult decision. Some people recommend taking the hardest section first so that if it needs to be retaken, it does not trigger the 18-month window for the first passed test to expire. Others recommend that a candidate take the section they feel most comfortable with first to build confidence. Ultimately, candidates need to decide which order to sit for the sections of exam based upon their schedule and how much time they can devote to each section. CONCLUDING REMARKS Old: My advice to students is to ruin your social life for a short period to put in the necessary time and rigor to get the CPA Exam “monkey off your back”; then you can focus on your career and nonaccounting life. New: Be honest with yourself regarding your study habits when choosing a CPA Exam review course/format. Also, try to finish the CPA Exam before starting work. Having a few tough months of studying is not anyone’s ideal situation, but it will pay off. Stay calm and work hard. Contact Michael P. Dole, CPA at 414-288-6587 or michael.dole@marquette.edu. READY, SET, PASS! Don’t pay full price for your CPA Exam review course! WICPA members SAVE HUNDREDS OF DOLLARS with discounts from these review course providers: The Instructor-Led Online CPA Review Has Just Made Your Life a Whole Lot Easier Passing the CPA Exam is Your Challenge. With the Instructor-Led Online CPA Review, We Guarantee You’ll Succeed on Your First Try.* Classroom Now iPad Compatible! Since 1971, Bisk CPA Review has been the leading provider of CPA Exam Preparation products. As the profession has changed, Bisk CPA Review evolved right alongside it, updating and improving our Instructor-Led Online CPA Review so that you always have access to the most up-to-date study materials possible. Once armed with the full set of Instructor-Led Online reviews, you’ll have the best means to not only pass the CPA Exam, but pass it the first time – guaranteed! The Industry’s Top Instructor-Led Online CPA Review Already Includes: • The Complete Online Review with Guided Assignment Plan • 24/7 Communications Access (Chat, Message Board, Email) with Industry-Recognized Professor • Comprehensive Video Lectures (Both Streaming and on CD) And Now the Instructor-Led Online CPA Review is Even Better: • Total Classroom Access Has Been Extended to 7 Full Months (spanning two exam windows!) • Always Have Access to Your Textbooks in Their Entirety as E-Books and Embedded Right in the Online Classroom • JUST ADDED! Leading-Edge Simulation Strategies DVDs that Help You Master the Questions Test-Takers Fear Most Visit www.wicpa.org/marketplace for discounts and links to provider websites. Call or Go Online Now for More Information. 800-874-2099 | CPAexam.com/WI ©2013 Thomson Reuters (Tax & Accounting) Service Inc. All rights reserved. SC 199964zbg1 | MCID 23671 *Call for Details. 887 Making a good first impression By Marcy Dahlby, MHRLR www.wicpa.org news for the cpa2b • February–August 2014 While interviews are important, they’re not how I hope to meet you for the first time. s a human resources professional, campus recruiting is a part of my job that I absolutely love. I guest lecture in accounting classes, host meetings for accounting students, and attend career fairs and various social events like fund-raising auctions and sporting events. All of the efforts I make boil down to an attempt to get to know students who could someday join our team at Schenck. A While interviews are important, they’re not how I hope to meet you for the first time. I want to see you in class and observe how your peers regard you. I want to see you at the Green Bay Packers tailgate event my firm is hosting and how you deal with hecklers from the other team. I want you to approach me after my presentation and ask for clarity on something you picked up on. I want you to seek me out at a career fair because your friend had a great internship with us, and you want to intern for us too. I want to see your confidence, your charm, your ability to connect with me and your excitement to work at my firm. I want to get a sense of you before interviewing day. If the only interaction I have with a student is 30 minutes in an interviewing room, then we’ve missed the opportunity to take the pressure off. I interview accountants at all levels of experience and areas of specialization. So what makes one interview better than another? Here are some tips: • TO MAKE A GOOD FIRST IMPRESSION, WEAR A SUIT FOR YOUR INTERVIEWS. It tells me that you take our meeting and a career with my firm seriously. • MAKE SURE YOU’VE COVERED THE BASICS: Clean and polished conservative dress shoes, well-groomed hair, cleaned and trimmed fingernails, minimal cologne or perfume, no visible body piercing beyond conservative ear piercings for women, well-brushed teeth and fresh breath, no gum, candy, or other objects in your mouth, minimal jewelry and good hygiene. While these things seem like common sense, I have known a number of candidates who have been knocked out of the running for missing one of these key basics. • BE CONFIDENT. Let me know I can rely on you. I’m disappointed when students are hunched over, with their elbows on their knees and fidgeting. They slink into the interview room doing everything they can to be unobtrusive. I have told students on many occasions to own the space they take up, don’t apologize for it. If an interviewer is meeting with you, then you possess some kind of quality they need. • GIVE ME A GLIMPSE INTO YOUR TRUE SELF. What are your interests outside the office? While we are talking, I’m thinking about how well you will fit in with the rest of our team. Be honest, and don’t just tell me what you think I want to hear. • I AM ALSO GOING TO ASSESS THE IMPRESSION YOU’LL MAKE ON CLIENTS AND PROSPECTIVE CLIENTS. Will they be comfortable sharing their financial data with you? Will they feel you are capable, confident and reliable? Can you turn strangers into friends and maybe a client? While nobody expects you to show up with a million-dollar book of business as an intern, I need to believe you will be comfortable with business development as your career progresses. • JUST ABOUT EVERY INTERVIEWER IS GOING TO ASK YOU WHY YOU WANT A JOB WITH THEIR FIRM. Show me that you know my firm by giving me an answer that only you could give. Perhaps your mother used to work for us, or you came to an office tour in high school and it inspired you to major in accounting, or your uncle has been a loyal client for 30 years. Don’t give me a generic answer because I’ve heard them all. • AFTER OUR INTERVIEW, SEND ME A THANK YOU NOTE. I do notice if I don’t receive one from you! Make reference to a part of our conversation that was unique so that you stand out in my mind. At the end of a long day of interviews, you want to be that great candidate who is memorable and passionate about my firm. Following the above tips can help get you there. Good Luck! Marcy Dahlby, MHRLR is a human resources generalist at Schenck SC in Milwaukee. Contact her at 414-465-5507 or Marcy.Dahlby@ schencksc.com. 889 Six ways to elevate your INTERNSHIP from GOOD to GREAT BY Kat y So mme r, CPA 1. APPEARANCE MATTERS. We CONGRATULATIONS! YOU SURVIVED THE INTERVIEW PROCESS AND LANDED AN INTERNSHIP. NOW WHAT? EVERYONE HAS HEARD THE POPULAR TIPS AND TRICKS FOR MAKING THE MOST OF YOUR INTERNSHIP – THINGS LIKE “ASK QUESTIONS,” “LEARN THE CULTURE,” “CULTIVATE RELATIONSHIPS,” “BE CONFIDENT.” HERE IS A PRACTICAL LIST FOR SUCCESS. www.wicpa.org news for the cpa2b • February–August 2014 understand you are a college student. We don’t expect you to buy a whole new wardrobe. However, we do expect you to blend in. “Business casual attire” is a widely-used term, defined differently by every organization I’ve worked with. During your first week on the job, look around. What are people wearing? Skirts – how short? Sandals – open toe? Shirt and tie or polo? Is anyone wearing khakis? While most people will cut you some slack, keep in mind that you want to be remembered for your skills, not the way you dressed. 2. BE RELIABLE. Your professional career is being launched. You have accepted an internship. This isn’t the time to put your hand in the candy dish to see if another internship would be better. Leaving a message like, “Hey, thanks for the opportunity, but I’ve changed my mind” on the voice mail of the person who is expecting you to arrive for work that morning doesn’t propel your career upward. I promise you will be remembered… for only that reason. You made a commitment, and we were counting on you. 3. MIND YOUR (SOCIAL) MEDIA. Think of social media like an electronic tattoo. Choose your design wisely. That tribal arm band was all the rage. Now a few years later, not so much, but it’s still there and is going to be there for a long time. The Internet is forever. Those awesome pictures from that crazy night are archived and searchable. More employers are making it a standard screening practice to research candidates online. Poster beware. 4. THERE IS A TIME AND PLACE FOR FUN. The busy season can get a little intense and it may feel like you are living at the office, but remember you are at an office. Keep your head up and your feet on the floor. Wait until you get home to put your feet up. 5. CHECK YOURSELF. Freebies are a wonderful gift employers offer employees to make their lives a little more comfortable while they are at work. You may find yourself disappointed by the limited selection of freebies, but smile and keep going. Given the economic climate, some firms have had to scale back. Keep focusing on the quality of your internship and learning as much as you can. It’s never too early to think about your financial future! Contact GreenPath if you or a family member have questions or concerns about: 6. ETHICS (WITH A CAPITAL E!) Ethics - Rules of behavior based on ideas about what is morally good and bad, as defined by “Merriam-Webster Dictionary.” A sure-fire way to take yourself out of contention for a full-time, permanent position is to talk about how you have cheated on your taxes. True story – This actually happened. What you say, even in those lighter moments of fun during the lunch hour, matters a lot. People are listening. Employers are trusting you with their clients, their reputation and their livelihood. Trust is absolutely non-negotiable. You are starting the next phase of your life — that’s exciting! Soon, your college years will be a distant memory, and you will enter into the workforce. You may make mistakes, large and small, and that’s OK (and expected). Employers want you to succeed. You are the next generation of leaders. Don’t sell yourself short. Just be aware, honest and open to constructive criticism. Katy Sommer, CPA is a partner at RitzHolman CPAs in Milwaukee. Contact her at 414-390-1178 or katy@ritzholman.com. Takeout can eat up your savings. Pack your own lunch instead of going out. $6 saved a day x 5 days • StudentLoanDebt • CreditCardDebt • CreditReportReview a week x 10 years x GreenPathDebtSolutions,anationwide,non-profit companywithofficesinMadisonandMilwaukee, hasbeenhelpingpeoplemanagedebtsince1961. GreenPath’scertifiedfinancialcounselorsareavailable inperson,byphoneoronline. in your pocket. Small CALL TOLL-FREE TODAY 800-969-7284 6% interest = $19,592. That could be money changes today. Big bucks tomorrow. Go to feedthepig.org for free savings tips. OR VISIT www.greenpath.org 88 11 Membership welcome new members Maksim Artemchik, UW-Milwaukee Daniel Asmuth, UW-Milwaukee Bryan Boeck, UW-Green Bay DJ Chappel, DeVry University Timothy A. Gorecki, Herzing University Bradley J. Gratz, UW-Whitewater Patrick R. Hanrahan, UW-Milwaukee Nate L. Hansen, Marian University Dustin J. Hess, UW-Whitewater Allyson J. Hofstede, Valparaiso University Rhoda Ko, UW-Whitewater Kristina Lancour, UW-Whitewater Paul Lukaszewski, Extendicare Health Services, Inc. Derek R. Norby, UW-Whitewater Joseph Paulus, UW-Whitewater Shannon Reinert, Linfield College Steven Schmidt, UW-Whitewater ZHengwei Sun, Marquette University Rebecca L. Tyson, Marian University Ryan A. Valentine, UW-La Crosse Robert R. Weber, UW-Milwaukee Student membership available Student membership is designed to involve and connect future leaders of the profession to today’s leading professionals. Student members have the opportunity to network with professionals who interview and hire on campus. The WICPA offers networking opportunities and other valuable membership benefits that can help jump-start your career. Student membership benefits: • • • • • • CPA Exam Review discounts. Resume builder. Access to NEW WICPA Career Center. Young Professional Committee involvement. Write for the member magazine, On Balance. Access to members-only events. www.wicpa.org news for the cpa2b • February–August 2014 Sign up for membership online at www.wicpa.org/join Student membership is $30. Ready for your next move? Career advancement made easy WICPA Career Center is the ideal place to be seen by employers who are specifically looking for accounting professionals. Whether or not you are actively looking for new employment, it makes sense to post your resume on the WICPA Career Center. You never know what opportunities may be out there looking for you. Also, checking the job listings is a great way to see what is hot and what is not in the job market, and whether your particular skills are among those most in demand. The WICPA Career Center offers: Free online job search: All job-seeker functions are available at no charge. Confidential resume posting: Make your resume available to employers, and release your contact information only when you are ready. Job search agent: Create a password-protected account and receive automatic email notification of new jobs that match your search criteria. Saved jobs capability: Save up to 100 jobs to a folder in your account so you can come back to apply when you are ready. WICPA Career Center makes finding the perfect job easy. Post your resume for FREE! wicpa.org/ CareerCenter Post your resume today! WICPA Career C E N T E R An easier way to find a job. A better way to fill a position. To find a job or fill a position, visit wicpa.org/CareerCenter today. 88 13 www.wicpa.org news for the cpa2b • February–August 2014 88 15 By Jeffrey T. Lemmermann, CPA, CITP, CISA, CEH FIRST, SOME PERSPECTIVE. I am not an appaholic. I like apps, but I don’t consume them in mass quantities. Once I find one I like, I will not try the newest or flashiest one that does the same thing. I have a solid base of them that earned their way onto my phone and tablet. Typical of a CPA, I know. SECOND, THIS LIST ISN’T EXPLICITLY FOR ONE PLATFORM (Android, iOS, Windows Mobile) That makes selecting musthaves for everyone difficult, since I know one of those platforms very well, and the others only a little. As such, I will emphasize seven categories with my favorite mentioned. I have consulted others to recommend a complementary app for the platforms I don’t know very well. FINALLY, I AM SKIPPING CONTACT MANAGEMENT AND GENERAL OFFICE APPLICATIONS. Either the company you work for will have selected one already, or the one that comes with your phone will cover most needs. With that, let’s get to my list of mobile must-have apps. 01Password manager The first must-have has to be a password manager. It’s the app I use the most, because I store passwords in it, important client details, frequent customer program information and other information I don’t want in an address book on the device. www.wicpa.org news for the cpa2b • February–August 2014 For this need, I use KeePass (www.keepass.info). This is an open source product that’s free with versions on pretty much all platforms. This means you can have one central database that you access from any device, so you only have to update the information in one place. All devices will see the new information from anywhere when used in conjunction with my second category. 02Cloud storage The beautiful thing about cloud storage is the ability to access things from almost anywhere as long as you have an Internet connection. What if you don’t? The better cloud storage apps will synchronize your cloud contents locally, so that if you’re without Internet access, you will still have the version of the file available when the device was last online. Dropbox (www.dropbox.com) is my go-to application. Two gigabytes free for starters and runs on all major platforms. 03Note taking I am a new convert of this category, but am quickly becoming fanatical about my note taking app. Useful with laptops, these programs become indispensable with tablets and phones. They give you the ability to capture thoughts, mark up existing documents and bring together whatever information is available on a topic: pictures, videos, website clips, anything. Our company uses networkable notebooks to collaborate on projects. I use OneNote from Microsoft, but Evernote and Google Keep round out the big three in this category. 04Calculator Time for some real accountant stuff, a calculator. Sure, every device has a basic calculator app, but when you need to keep a tape of your work, you’ll need to get something different. These apps actually improve on the old 10-key calculators most accountants were raised on. They allow for notations, updates to calculations that will update your tape and intermediate results to help check your work. My choice is CalcTape (www.sfr-software.com), which is free for Android and low cost ($1.99 or $2.99) for iDevices. I have also been told that Digits (www.shift-apps.com) is outstanding for iDevices and is $0.99. 05Expense Manager Whether you need it for your job or for your personal budget, an expense manager is a must-have to do what accountants do best: account for things. My favorite is Expense Manager from Bishinews, which allows the photo capture of receipts, tracking against budgets (daily budgets if you want), templates for repeating expenses, currency conversion, data export for spreadsheets, graphical charts—the list goes on. It optionally integrates with Dropbox to make your data available on multiple devices and won’t appear on your personal expense line since it’s free. Spendee (www.spendeeapp.com) has favorable early reviews from my iOS sources, allowing for analysis of income and spending with some great graphs, costing $1.99. 06Document scanner If you’re on a quest to be paperless, a document scanner is high on the must-have list. This is a relatively new area of app development, taking advantage of the increasing ability of mobile device cameras. Google has come out with a scan feature in its Google Drive Android app. It captures an image of the document, and it applies optical-character recognition to the scanned document and stores it as a PDF in the user’s cloud-based Google Drive account, which is searchable. The drawback is it’s specific to Google Drive; you can’t link it to another cloud storage service. At the time of this article, the iOS version of Google Drive didn’t have a scan feature, but it’s rumored to be ready soon. 07Research I would be remiss if I didn’t mention research. I am going to be one-dimensional in this category, since I was pretty much raised on CCH for tax and business law information. CCH Mobile extends your research tools to your Android or iOS device, allowing you to quickly access rate tables, state tax law citations, newsletters and whatever else you’ve come to expect from CCH and the IntelliConnect platform. If you don’t have an IntelliConnect account, you can get CCH Mobile access for specific research areas at reasonable prices. There you have it: My personal list of must-have apps for accountants. Hopefully, I have helped mold your own app tool box with a few of these recommendations. Of course, I probably should have covered some fun apps as well, but I would need a few more pages for that. Jeffrey T. Lemmermann, CPA, CITP, CISA, CEH is the chief financial and information officer for Precision Plus, Inc. in Elkhorn. Contact him at 262-743-2868 or LemmermannJ@preplus.com. 88 17 Explore the value of joining a professional organization W By Robert A. Gruber, Ph.D., CPA, CGMA and Cindy J. Gruber, CPA, MBA e sometimes get asked by students, “Why should I join a campus organization?” It can be anything from Beta Alpha Psi to Campus Crusade to Alpha Epsilon Delta. In essence, the question is probably more like, “I see and understand the costs associated with joining an organization, but the benefits are harder to identify and/or measure. What are they, and how will a particular organization affect me and my career?” Similar questions could be asked of professional organizations, once you have graduated and begin a career in accounting. WHAT IS A PROFESSIONAL ORGANIZATION? Professional organizations are nonprofits that seek to further a particular profession, the members of that profession and (usually) the public interest. They are often involved in certification programs (e.g., CGMA and CMA), statuary licensing (e.g., CPA) and regulating the profession. For example, the WICPA is very engaged with Wisconsin’s Accounting Examining Board, which is responsible for licensing public accountants and enforcing ethical standards within the profession. Since there are many professional organizations, even within the accounting discipline, it’s wise to carefully examine their mission, and purpose, before joining. The focus of these organizations includes public accounting, internal auditing, fraud examinations and financial analysis. Examples include the American Institute of Certified Public Accountants (AICPA), Institute of Management Accountants (IMA), Association of Chartered Certified Accountants (ACCA, United Kingdom) and the Wisconsin Institute of Certified Public Accountants (WICPA). (Note: Each state or licensing jurisdiction has a corresponding professional accounting institute or society.) WHAT ARE THE BENEFITS OF JOINING A PROFESSIONAL ORGANIZATION? The adage “it’s not just what you know, but who you know,” certainly applies to membership in a professional organization. Thus, the top three reasons for joining are: www.wicpa.org news for the cpa2b • February–August 2014 1. Networking opportunities This is probably the most basic and important function of professional organizations, providing a mechanism for people in the same profession to gather and exchange ideas of mutual interest. Building relationships with other professionals is also important as economic downturns affect job availability, promotion opportunities and operating budgets. Finally, it’s possible that these interactions will lead to other business opportunities that aren’t publicized. Often, professional organizations are the first places people turn to for assistance within a specific profession, particularly in accounting, because of the brand value associated with the CPA designation. 2. Professional development and career advancement One of the most important ways that professional organizations add value to members is by offering a wide range of educational and advancement opportunities for competency enhancement, including annual conferences and banquets, technical workshops, and self-paced instructional materials for individualized learning. Some of the annual technical conferences conducted by the WICPA focus on an annual taxation update and the unique features found in financial institutions. Others are designed specifically for school district auditors and accountants in the not-for-profit and health care industries. Participating in these activities will increase your marketability by staying on top of industry trends and technologies. Many professional organizations serve as advocates for their members and the profession with government agencies and officials. These officials often rely on the knowledge and expertise in professional organizations. A recent example in Wisconsin was the WICPA’s active role in assisting state legislators in addressing the differences created by the use of Generally Accepted Accounting Principles (GAAP) for budgetary compliance. 3. Professional issues updates One way to keep current with professional developments is to interact with one’s peers at technical conferences and in discussion forums. This is especially important in knowledge-intensive professions like accounting and in business environments that are complex and constantly changing. Professional organizations typically provide print and electronic communications to help their members better serve their clients better. The WICPA publishes On Balance, a bimonthly magazine with technical and general interest articles; The Bottom Line, a biannual magazine with seminar, conference and online education opportunities; and CPA2b, a biannual newsletter for college students. WHAT ARE THE COSTS OF JOINING A PROFESSIONAL ORGANIZATION? Obviously, the most easily identified and tangible costs associated with professional organizations are their membership dues. These are usually lower for new members (or first-time attendees), but escalate as you progress and gain experience in the profession. Other costs include seminar and conference registration fees and subscription costs for publications, although most organizations like the WICPA include publications in the membership dues. Some costs are intangible, like the opportunity cost of serving on committees or task forces, participating in the governance of the organization and attending conferences. CONCLUSION All of the benefits and costs previously mentioned should enter into one’s person decision whether to join a professional organization. And, in our opinion, every member of a defined profession has the responsibility to participate and give something back to that profession. Joining a professional organization allows members to have a larger influence on their profession and societal matters related to their profession rather than going it alone. Robert A. Gruber, Ph.D., CPA, CGMA is a professor and Master of Professional Accountancy program coordinator at the University of Wisconsin-whitewater. Contact him at 262-472-5463 or gruberr@uww.edu. Cindy J. Gruber, CPA, MBA is an accounting instructor at Marquette University. Contact her at 414-288-1466 or cindy.gruber@marquette.edu. 88 19 Congratulations graduates! The following students will graduate this spring from their respective universities. We wish you great success as you begin your accounting careers. Maksim Artemchik, UW-Milwaukee Robert Bellile, UW-Oshkosh Andrew Bezouska, J.D., UW-Madison James B. Boutelle, UW-Whitewater Anne Christianson, UW-Madison Joshua Farnam, Concordia University Kendra Gabrielse, UW-Whitewater Timothy A. Gorecki, Herzing University Dustin J. Hess, UW-Whitewater Amanda Isken, Marquette University Eric S. Kershaw, UW-Whitewater Kelsey M. Miller, UW-Milwaukee Tiffany Nytes, Globe University Joseph Paulus, UW-Whitewater Xinjing Peng, UW-Whitewater Jennifer L. Rampolla, UW-Milwaukee Dominic J. Schuh, UW-Green Bay Amanda Senkbeil, UW-Whitewater Eddie Sparkman III, UW-Milwaukee Kristina Stankevich, UW-Whitewater Danelle K. Sutter, UW-Whitewater Amy Talmage, KMTSJ, Inc., Altoona Rebecca L. Tyson, Marian University *This list comprises WICPA student members who have indicated to the WICPA their graduation date. Here’s your chance! Win me! Would you like to win an iPad mini? Take a short survey about our student newsletter, News for the CPA2b, and you will be entered for a chance to win. delivr.com/2tk88 *College students AND college accounting instructors are encouraged to participate. One student AND one instructor will each win an iPad mini and a $25 iTunes card. www.wicpa.org news for the cpa2b • February–August 2014