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Want to know the future of the accounting profession until 2025? Part of AICPA's $3 million campaign to spread the word about the value of CPA's included this report in which 5,600 CPAs voiced their opinions on the future. Insights about opportunities and challenges over the next 13 years were gained! FREE report here: www.aicpa.org/Research/CPAHorizons2025/DownloadableDocume...
photo published on www.dumblittleman.com/2007/10/10-smartest-ways-to-live-be...
Save your money and one day it'll return the favor.
Ah money... to spend it or to save it, that is the question.
I found this philosophical add on a phone booth a few months ago. And thought it was the perfect time to post it: before black Friday, before the craziness of the holidays, before we start working on all those wish lists, ...
This campaign is sponsored by The American Institute of Certified Public Accountants (AICPA). The bottom of the add sends you to www.feedthepig.org/, an entertaining website to entice us to save our precious dollars. It is full of interesting facts and tips but also videos, calculators, ... I recommend the click. You'll be greeted by Benjamin Bankes, the only pig I know who wears a white tuxedo so well. And of course, you can befriend Benjamin Bankes on MySpace. Of course.
__________________________
used in:
• www.pluggd.in/entrepreneurship-in-india/money-saving-tips...
• www.whereyouarenow.com/blog/2008/09/16/8-steps-to-more-mo...
• www.marketproteges.com/2008/05/this-weeks-feature-saving-...
• www.dumblittleman.com/2007/10/10-smartest-ways-to-live-be...
The 2011 Salute to Community Heroes gala presented by the Chapel Hill-Carrboro Chamber of Commerce was held Tuesday, December 13, 2011 at University Mall. Aaron Nelson welcomed a packed housed to the 9th Annual Salute to Community Heroes which pays tribute to the people of this community who are committed to a thriving, healthy and sustainable community.
Time Warner Cable Business Class was the Presenting Sponsor with Community Champion sponsors being AICPA, Blue Cross Blue Shield of NC, and UNC Health Care. Platinum sponsors were 1360 WCHL, Duke Energy, Duke Medicine, Performance AutoMall, and 140 West Franklin. The United Voices of Praise provided the musical entertainment with one of the members also contributing by singing the National Anthem Chris Barnes of First Citizens Bank and Marc Pons of Chapel Hill Tire Car Care Center helped present the awards with Barnes as emcee.
Deputy Chief George Hare presented The UNC Department of Public Safety Officer of the Year award to Sergeant Brian Wilson.
Operations Manager Kim Woodward of Orange County Emergency Services presented The Orange County Emergency Services Employees of the Year awards to Paramedic Brook James and Paramedic Erin Ray.
Chief Chris Blue presented The Chapel Hill Police Officer of the Year award to Officer Stephen Slagle.
Chief Carolyn Hutchison presented The Carrboro Police Officer of the Year award to Sergeant Joseph Thomas.
Chief Dan Jones presented The Chapel Hill Fire Fighter of the Year award to Master Firefighter Heather Robinson.
Fire Marshall Robert Maddry presented The Carrboro Fire Fighter of the Year award to Captain Carl Freeman.
Nate Davis was the recipient of the 2011 Cal Horton Service Award. The W. Calvin Horton Service Award is one of the highest honors the Town of Chapel Hill bestows upon an employee. It is given to a Town employee who brings credit to the Town with exceptional contributions to the community. Mr. Davis is Chapel Hill’s Hargraves Center Supervisor.
The J
The 2011 Salute to Community Heroes gala presented by the Chapel Hill-Carrboro Chamber of Commerce was held Tuesday, December 13, 2011 at University Mall. Aaron Nelson welcomed a packed housed to the 9th Annual Salute to Community Heroes which pays tribute to the people of this community who are committed to a thriving, healthy and sustainable community.
Time Warner Cable Business Class was the Presenting Sponsor with Community Champion sponsors being AICPA, Blue Cross Blue Shield of NC, and UNC Health Care. Platinum sponsors were 1360 WCHL, Duke Energy, Duke Medicine, Performance AutoMall, and 140 West Franklin. The United Voices of Praise provided the musical entertainment with one of the members also contributing by singing the National Anthem Chris Barnes of First Citizens Bank and Marc Pons of Chapel Hill Tire Car Care Center helped present the awards with Barnes as emcee.
Deputy Chief George Hare presented The UNC Department of Public Safety Officer of the Year award to Sergeant Brian Wilson.
Operations Manager Kim Woodward of Orange County Emergency Services presented The Orange County Emergency Services Employees of the Year awards to Paramedic Brook James and Paramedic Erin Ray.
Chief Chris Blue presented The Chapel Hill Police Officer of the Year award to Officer Stephen Slagle.
Chief Carolyn Hutchison presented The Carrboro Police Officer of the Year award to Sergeant Joseph Thomas.
Chief Dan Jones presented The Chapel Hill Fire Fighter of the Year award to Master Firefighter Heather Robinson.
Fire Marshall Robert Maddry presented The Carrboro Fire Fighter of the Year award to Captain Carl Freeman.
Nate Davis was the recipient of the 2011 Cal Horton Service Award. The W. Calvin Horton Service Award is one of the highest honors the Town of Chapel Hill bestows upon an employee. It is given to a Town employee who brings credit to the Town with exceptional contributions to the community. Mr. Davis is Chapel Hill’s Hargraves Center Supervisor.
The Jim Gibson Volunteer of the Year Award, the Town and Gown award, the Irene Briggaman Lifetime Achievement Award and the Citizen of the Year Award were the non-service department awards.
The Jim Gibson Volunteer of the Year is Mary Andrews.
The 2011 Town and Gown Award is presented to Bruce Runberg.
This year we present the Irene Briggaman Lifetime Achievement Award to Drew Melvin.
The 2011 Citizen of the Year is Jay Miller.
(photos by Kevin Seifert Photography | for the Chapel Hill-Carrboro Chamber of Commerce | 919.208.9458)
From: www.connectedaction.net
Top Twitter users who recently mentioned aicpa when queried on July 22, 2010 sorted by betweenness centrality.
NodeXL is available from www.codeplex.com/nodexl
The book, Analyzing social media networks with NodeXL: Insights from a connected world, is available from Morgan Kaufmann and from Amazon.
From: www.connectedaction.net
Connections among some Twitter users who recently mentioned aicpa when queried on July 22, 2010 scaled by numbers of followers.
NodeXL is available from www.codeplex.com/nodexl
The book, Analyzing social media networks with NodeXL: Insights from a connected world, is available from Morgan Kaufmann and from Amazon.
The 2011 Salute to Community Heroes gala presented by the Chapel Hill-Carrboro Chamber of Commerce was held Tuesday, December 13, 2011 at University Mall. Aaron Nelson welcomed a packed housed to the 9th Annual Salute to Community Heroes which pays tribute to the people of this community who are committed to a thriving, healthy and sustainable community.
Time Warner Cable Business Class was the Presenting Sponsor with Community Champion sponsors being AICPA, Blue Cross Blue Shield of NC, and UNC Health Care. Platinum sponsors were 1360 WCHL, Duke Energy, Duke Medicine, Performance AutoMall, and 140 West Franklin. The United Voices of Praise provided the musical entertainment with one of the members also contributing by singing the National Anthem Chris Barnes of First Citizens Bank and Marc Pons of Chapel Hill Tire Car Care Center helped present the awards with Barnes as emcee.
Deputy Chief George Hare presented The UNC Department of Public Safety Officer of the Year award to Sergeant Brian Wilson.
Operations Manager Kim Woodward of Orange County Emergency Services presented The Orange County Emergency Services Employees of the Year awards to Paramedic Brook James and Paramedic Erin Ray.
Chief Chris Blue presented The Chapel Hill Police Officer of the Year award to Officer Stephen Slagle.
Chief Carolyn Hutchison presented The Carrboro Police Officer of the Year award to Sergeant Joseph Thomas.
Chief Dan Jones presented The Chapel Hill Fire Fighter of the Year award to Master Firefighter Heather Robinson.
Fire Marshall Robert Maddry presented The Carrboro Fire Fighter of the Year award to Captain Carl Freeman.
Nate Davis was the recipient of the 2011 Cal Horton Service Award. The W. Calvin Horton Service Award is one of the highest honors the Town of Chapel Hill bestows upon an employee. It is given to a Town employee who brings credit to the Town with exceptional contributions to the community. Mr. Davis is Chapel Hill’s Hargraves Center Supervisor.
The J
The 2011 Salute to Community Heroes gala presented by the Chapel Hill-Carrboro Chamber of Commerce was held Tuesday, December 13, 2011 at University Mall. Aaron Nelson welcomed a packed housed to the 9th Annual Salute to Community Heroes which pays tribute to the people of this community who are committed to a thriving, healthy and sustainable community.
Time Warner Cable Business Class was the Presenting Sponsor with Community Champion sponsors being AICPA, Blue Cross Blue Shield of NC, and UNC Health Care. Platinum sponsors were 1360 WCHL, Duke Energy, Duke Medicine, Performance AutoMall, and 140 West Franklin. The United Voices of Praise provided the musical entertainment with one of the members also contributing by singing the National Anthem Chris Barnes of First Citizens Bank and Marc Pons of Chapel Hill Tire Car Care Center helped present the awards with Barnes as emcee.
Deputy Chief George Hare presented The UNC Department of Public Safety Officer of the Year award to Sergeant Brian Wilson.
Operations Manager Kim Woodward of Orange County Emergency Services presented The Orange County Emergency Services Employees of the Year awards to Paramedic Brook James and Paramedic Erin Ray.
Chief Chris Blue presented The Chapel Hill Police Officer of the Year award to Officer Stephen Slagle.
Chief Carolyn Hutchison presented The Carrboro Police Officer of the Year award to Sergeant Joseph Thomas.
Chief Dan Jones presented The Chapel Hill Fire Fighter of the Year award to Master Firefighter Heather Robinson.
Fire Marshall Robert Maddry presented The Carrboro Fire Fighter of the Year award to Captain Carl Freeman.
Nate Davis was the recipient of the 2011 Cal Horton Service Award. The W. Calvin Horton Service Award is one of the highest honors the Town of Chapel Hill bestows upon an employee. It is given to a Town employee who brings credit to the Town with exceptional contributions to the community. Mr. Davis is Chapel Hill’s Hargraves Center Supervisor.
The J
The 2011 Salute to Community Heroes gala presented by the Chapel Hill-Carrboro Chamber of Commerce was held Tuesday, December 13, 2011 at University Mall. Aaron Nelson welcomed a packed housed to the 9th Annual Salute to Community Heroes which pays tribute to the people of this community who are committed to a thriving, healthy and sustainable community.
Time Warner Cable Business Class was the Presenting Sponsor with Community Champion sponsors being AICPA, Blue Cross Blue Shield of NC, and UNC Health Care. Platinum sponsors were 1360 WCHL, Duke Energy, Duke Medicine, Performance AutoMall, and 140 West Franklin. The United Voices of Praise provided the musical entertainment with one of the members also contributing by singing the National Anthem Chris Barnes of First Citizens Bank and Marc Pons of Chapel Hill Tire Car Care Center helped present the awards with Barnes as emcee.
Deputy Chief George Hare presented The UNC Department of Public Safety Officer of the Year award to Sergeant Brian Wilson.
Operations Manager Kim Woodward of Orange County Emergency Services presented The Orange County Emergency Services Employees of the Year awards to Paramedic Brook James and Paramedic Erin Ray.
Chief Chris Blue presented The Chapel Hill Police Officer of the Year award to Officer Stephen Slagle.
Chief Carolyn Hutchison presented The Carrboro Police Officer of the Year award to Sergeant Joseph Thomas.
Chief Dan Jones presented The Chapel Hill Fire Fighter of the Year award to Master Firefighter Heather Robinson.
Fire Marshall Robert Maddry presented The Carrboro Fire Fighter of the Year award to Captain Carl Freeman.
Nate Davis was the recipient of the 2011 Cal Horton Service Award. The W. Calvin Horton Service Award is one of the highest honors the Town of Chapel Hill bestows upon an employee. It is given to a Town employee who brings credit to the Town with exceptional contributions to the community. Mr. Davis is Chapel Hill’s Hargraves Center Supervisor.
The J
The 2011 Salute to Community Heroes gala presented by the Chapel Hill-Carrboro Chamber of Commerce was held Tuesday, December 13, 2011 at University Mall. Aaron Nelson welcomed a packed housed to the 9th Annual Salute to Community Heroes which pays tribute to the people of this community who are committed to a thriving, healthy and sustainable community.
Time Warner Cable Business Class was the Presenting Sponsor with Community Champion sponsors being AICPA, Blue Cross Blue Shield of NC, and UNC Health Care. Platinum sponsors were 1360 WCHL, Duke Energy, Duke Medicine, Performance AutoMall, and 140 West Franklin. The United Voices of Praise provided the musical entertainment with one of the members also contributing by singing the National Anthem Chris Barnes of First Citizens Bank and Marc Pons of Chapel Hill Tire Car Care Center helped present the awards with Barnes as emcee.
Deputy Chief George Hare presented The UNC Department of Public Safety Officer of the Year award to Sergeant Brian Wilson.
Operations Manager Kim Woodward of Orange County Emergency Services presented The Orange County Emergency Services Employees of the Year awards to Paramedic Brook James and Paramedic Erin Ray.
Chief Chris Blue presented The Chapel Hill Police Officer of the Year award to Officer Stephen Slagle.
Chief Carolyn Hutchison presented The Carrboro Police Officer of the Year award to Sergeant Joseph Thomas.
Chief Dan Jones presented The Chapel Hill Fire Fighter of the Year award to Master Firefighter Heather Robinson.
Fire Marshall Robert Maddry presented The Carrboro Fire Fighter of the Year award to Captain Carl Freeman.
Nate Davis was the recipient of the 2011 Cal Horton Service Award. The W. Calvin Horton Service Award is one of the highest honors the Town of Chapel Hill bestows upon an employee. It is given to a Town employee who brings credit to the Town with exceptional contributions to the community. Mr. Davis is Chapel Hill’s Hargraves Center Supervisor.
The J
The 2011 Salute to Community Heroes gala presented by the Chapel Hill-Carrboro Chamber of Commerce was held Tuesday, December 13, 2011 at University Mall. Aaron Nelson welcomed a packed housed to the 9th Annual Salute to Community Heroes which pays tribute to the people of this community who are committed to a thriving, healthy and sustainable community.
Time Warner Cable Business Class was the Presenting Sponsor with Community Champion sponsors being AICPA, Blue Cross Blue Shield of NC, and UNC Health Care. Platinum sponsors were 1360 WCHL, Duke Energy, Duke Medicine, Performance AutoMall, and 140 West Franklin. The United Voices of Praise provided the musical entertainment with one of the members also contributing by singing the National Anthem Chris Barnes of First Citizens Bank and Marc Pons of Chapel Hill Tire Car Care Center helped present the awards with Barnes as emcee.
Deputy Chief George Hare presented The UNC Department of Public Safety Officer of the Year award to Sergeant Brian Wilson.
Operations Manager Kim Woodward of Orange County Emergency Services presented The Orange County Emergency Services Employees of the Year awards to Paramedic Brook James and Paramedic Erin Ray.
Chief Chris Blue presented The Chapel Hill Police Officer of the Year award to Officer Stephen Slagle.
Chief Carolyn Hutchison presented The Carrboro Police Officer of the Year award to Sergeant Joseph Thomas.
Chief Dan Jones presented The Chapel Hill Fire Fighter of the Year award to Master Firefighter Heather Robinson.
Fire Marshall Robert Maddry presented The Carrboro Fire Fighter of the Year award to Captain Carl Freeman.
Nate Davis was the recipient of the 2011 Cal Horton Service Award. The W. Calvin Horton Service Award is one of the highest honors the Town of Chapel Hill bestows upon an employee. It is given to a Town employee who brings credit to the Town with exceptional contributions to the community. Mr. Davis is Chapel Hill’s Hargraves Center Supervisor.
The J
The 2011 Salute to Community Heroes gala presented by the Chapel Hill-Carrboro Chamber of Commerce was held Tuesday, December 13, 2011 at University Mall. Aaron Nelson welcomed a packed housed to the 9th Annual Salute to Community Heroes which pays tribute to the people of this community who are committed to a thriving, healthy and sustainable community.
Time Warner Cable Business Class was the Presenting Sponsor with Community Champion sponsors being AICPA, Blue Cross Blue Shield of NC, and UNC Health Care. Platinum sponsors were 1360 WCHL, Duke Energy, Duke Medicine, Performance AutoMall, and 140 West Franklin. The United Voices of Praise provided the musical entertainment with one of the members also contributing by singing the National Anthem Chris Barnes of First Citizens Bank and Marc Pons of Chapel Hill Tire Car Care Center helped present the awards with Barnes as emcee.
Deputy Chief George Hare presented The UNC Department of Public Safety Officer of the Year award to Sergeant Brian Wilson.
Operations Manager Kim Woodward of Orange County Emergency Services presented The Orange County Emergency Services Employees of the Year awards to Paramedic Brook James and Paramedic Erin Ray.
Chief Chris Blue presented The Chapel Hill Police Officer of the Year award to Officer Stephen Slagle.
Chief Carolyn Hutchison presented The Carrboro Police Officer of the Year award to Sergeant Joseph Thomas.
Chief Dan Jones presented The Chapel Hill Fire Fighter of the Year award to Master Firefighter Heather Robinson.
Fire Marshall Robert Maddry presented The Carrboro Fire Fighter of the Year award to Captain Carl Freeman.
Nate Davis was the recipient of the 2011 Cal Horton Service Award. The W. Calvin Horton Service Award is one of the highest honors the Town of Chapel Hill bestows upon an employee. It is given to a Town employee who brings credit to the Town with exceptional contributions to the community. Mr. Davis is Chapel Hill’s Hargraves Center Supervisor.
The J
The 2011 Salute to Community Heroes gala presented by the Chapel Hill-Carrboro Chamber of Commerce was held Tuesday, December 13, 2011 at University Mall. Aaron Nelson welcomed a packed housed to the 9th Annual Salute to Community Heroes which pays tribute to the people of this community who are committed to a thriving, healthy and sustainable community.
Time Warner Cable Business Class was the Presenting Sponsor with Community Champion sponsors being AICPA, Blue Cross Blue Shield of NC, and UNC Health Care. Platinum sponsors were 1360 WCHL, Duke Energy, Duke Medicine, Performance AutoMall, and 140 West Franklin. The United Voices of Praise provided the musical entertainment with one of the members also contributing by singing the National Anthem Chris Barnes of First Citizens Bank and Marc Pons of Chapel Hill Tire Car Care Center helped present the awards with Barnes as emcee.
Deputy Chief George Hare presented The UNC Department of Public Safety Officer of the Year award to Sergeant Brian Wilson.
Operations Manager Kim Woodward of Orange County Emergency Services presented The Orange County Emergency Services Employees of the Year awards to Paramedic Brook James and Paramedic Erin Ray.
Chief Chris Blue presented The Chapel Hill Police Officer of the Year award to Officer Stephen Slagle.
Chief Carolyn Hutchison presented The Carrboro Police Officer of the Year award to Sergeant Joseph Thomas.
Chief Dan Jones presented The Chapel Hill Fire Fighter of the Year award to Master Firefighter Heather Robinson.
Fire Marshall Robert Maddry presented The Carrboro Fire Fighter of the Year award to Captain Carl Freeman.
Nate Davis was the recipient of the 2011 Cal Horton Service Award. The W. Calvin Horton Service Award is one of the highest honors the Town of Chapel Hill bestows upon an employee. It is given to a Town employee who brings credit to the Town with exceptional contributions to the community. Mr. Davis is Chapel Hill’s Hargraves Center Supervisor.
The J
The 2011 Salute to Community Heroes gala presented by the Chapel Hill-Carrboro Chamber of Commerce was held Tuesday, December 13, 2011 at University Mall. Aaron Nelson welcomed a packed housed to the 9th Annual Salute to Community Heroes which pays tribute to the people of this community who are committed to a thriving, healthy and sustainable community.
Time Warner Cable Business Class was the Presenting Sponsor with Community Champion sponsors being AICPA, Blue Cross Blue Shield of NC, and UNC Health Care. Platinum sponsors were 1360 WCHL, Duke Energy, Duke Medicine, Performance AutoMall, and 140 West Franklin. The United Voices of Praise provided the musical entertainment with one of the members also contributing by singing the National Anthem Chris Barnes of First Citizens Bank and Marc Pons of Chapel Hill Tire Car Care Center helped present the awards with Barnes as emcee.
Deputy Chief George Hare presented The UNC Department of Public Safety Officer of the Year award to Sergeant Brian Wilson.
Operations Manager Kim Woodward of Orange County Emergency Services presented The Orange County Emergency Services Employees of the Year awards to Paramedic Brook James and Paramedic Erin Ray.
Chief Chris Blue presented The Chapel Hill Police Officer of the Year award to Officer Stephen Slagle.
Chief Carolyn Hutchison presented The Carrboro Police Officer of the Year award to Sergeant Joseph Thomas.
Chief Dan Jones presented The Chapel Hill Fire Fighter of the Year award to Master Firefighter Heather Robinson.
Fire Marshall Robert Maddry presented The Carrboro Fire Fighter of the Year award to Captain Carl Freeman.
Nate Davis was the recipient of the 2011 Cal Horton Service Award. The W. Calvin Horton Service Award is one of the highest honors the Town of Chapel Hill bestows upon an employee. It is given to a Town employee who brings credit to the Town with exceptional contributions to the community. Mr. Davis is Chapel Hill’s Hargraves Center Supervisor.
The J
The 2011 Salute to Community Heroes gala presented by the Chapel Hill-Carrboro Chamber of Commerce was held Tuesday, December 13, 2011 at University Mall. Aaron Nelson welcomed a packed housed to the 9th Annual Salute to Community Heroes which pays tribute to the people of this community who are committed to a thriving, healthy and sustainable community.
Time Warner Cable Business Class was the Presenting Sponsor with Community Champion sponsors being AICPA, Blue Cross Blue Shield of NC, and UNC Health Care. Platinum sponsors were 1360 WCHL, Duke Energy, Duke Medicine, Performance AutoMall, and 140 West Franklin. The United Voices of Praise provided the musical entertainment with one of the members also contributing by singing the National Anthem Chris Barnes of First Citizens Bank and Marc Pons of Chapel Hill Tire Car Care Center helped present the awards with Barnes as emcee.
Deputy Chief George Hare presented The UNC Department of Public Safety Officer of the Year award to Sergeant Brian Wilson.
Operations Manager Kim Woodward of Orange County Emergency Services presented The Orange County Emergency Services Employees of the Year awards to Paramedic Brook James and Paramedic Erin Ray.
Chief Chris Blue presented The Chapel Hill Police Officer of the Year award to Officer Stephen Slagle.
Chief Carolyn Hutchison presented The Carrboro Police Officer of the Year award to Sergeant Joseph Thomas.
Chief Dan Jones presented The Chapel Hill Fire Fighter of the Year award to Master Firefighter Heather Robinson.
Fire Marshall Robert Maddry presented The Carrboro Fire Fighter of the Year award to Captain Carl Freeman.
Nate Davis was the recipient of the 2011 Cal Horton Service Award. The W. Calvin Horton Service Award is one of the highest honors the Town of Chapel Hill bestows upon an employee. It is given to a Town employee who brings credit to the Town with exceptional contributions to the community. Mr. Davis is Chapel Hill’s Hargraves Center Supervisor.
The J
The 2011 Salute to Community Heroes gala presented by the Chapel Hill-Carrboro Chamber of Commerce was held Tuesday, December 13, 2011 at University Mall. Aaron Nelson welcomed a packed housed to the 9th Annual Salute to Community Heroes which pays tribute to the people of this community who are committed to a thriving, healthy and sustainable community.
Time Warner Cable Business Class was the Presenting Sponsor with Community Champion sponsors being AICPA, Blue Cross Blue Shield of NC, and UNC Health Care. Platinum sponsors were 1360 WCHL, Duke Energy, Duke Medicine, Performance AutoMall, and 140 West Franklin. The United Voices of Praise provided the musical entertainment with one of the members also contributing by singing the National Anthem Chris Barnes of First Citizens Bank and Marc Pons of Chapel Hill Tire Car Care Center helped present the awards with Barnes as emcee.
Deputy Chief George Hare presented The UNC Department of Public Safety Officer of the Year award to Sergeant Brian Wilson.
Operations Manager Kim Woodward of Orange County Emergency Services presented The Orange County Emergency Services Employees of the Year awards to Paramedic Brook James and Paramedic Erin Ray.
Chief Chris Blue presented The Chapel Hill Police Officer of the Year award to Officer Stephen Slagle.
Chief Carolyn Hutchison presented The Carrboro Police Officer of the Year award to Sergeant Joseph Thomas.
Chief Dan Jones presented The Chapel Hill Fire Fighter of the Year award to Master Firefighter Heather Robinson.
Fire Marshall Robert Maddry presented The Carrboro Fire Fighter of the Year award to Captain Carl Freeman.
Nate Davis was the recipient of the 2011 Cal Horton Service Award. The W. Calvin Horton Service Award is one of the highest honors the Town of Chapel Hill bestows upon an employee. It is given to a Town employee who brings credit to the Town with exceptional contributions to the community. Mr. Davis is Chapel Hill’s Hargraves Center Supervisor.
The J
The 2011 Salute to Community Heroes gala presented by the Chapel Hill-Carrboro Chamber of Commerce was held Tuesday, December 13, 2011 at University Mall. Aaron Nelson welcomed a packed housed to the 9th Annual Salute to Community Heroes which pays tribute to the people of this community who are committed to a thriving, healthy and sustainable community.
Time Warner Cable Business Class was the Presenting Sponsor with Community Champion sponsors being AICPA, Blue Cross Blue Shield of NC, and UNC Health Care. Platinum sponsors were 1360 WCHL, Duke Energy, Duke Medicine, Performance AutoMall, and 140 West Franklin. The United Voices of Praise provided the musical entertainment with one of the members also contributing by singing the National Anthem Chris Barnes of First Citizens Bank and Marc Pons of Chapel Hill Tire Car Care Center helped present the awards with Barnes as emcee.
Deputy Chief George Hare presented The UNC Department of Public Safety Officer of the Year award to Sergeant Brian Wilson.
Operations Manager Kim Woodward of Orange County Emergency Services presented The Orange County Emergency Services Employees of the Year awards to Paramedic Brook James and Paramedic Erin Ray.
Chief Chris Blue presented The Chapel Hill Police Officer of the Year award to Officer Stephen Slagle.
Chief Carolyn Hutchison presented The Carrboro Police Officer of the Year award to Sergeant Joseph Thomas.
Chief Dan Jones presented The Chapel Hill Fire Fighter of the Year award to Master Firefighter Heather Robinson.
Fire Marshall Robert Maddry presented The Carrboro Fire Fighter of the Year award to Captain Carl Freeman.
Nate Davis was the recipient of the 2011 Cal Horton Service Award. The W. Calvin Horton Service Award is one of the highest honors the Town of Chapel Hill bestows upon an employee. It is given to a Town employee who brings credit to the Town with exceptional contributions to the community. Mr. Davis is Chapel Hill’s Hargraves Center Supervisor.
The J
The 2011 Salute to Community Heroes gala presented by the Chapel Hill-Carrboro Chamber of Commerce was held Tuesday, December 13, 2011 at University Mall. Aaron Nelson welcomed a packed housed to the 9th Annual Salute to Community Heroes which pays tribute to the people of this community who are committed to a thriving, healthy and sustainable community.
Time Warner Cable Business Class was the Presenting Sponsor with Community Champion sponsors being AICPA, Blue Cross Blue Shield of NC, and UNC Health Care. Platinum sponsors were 1360 WCHL, Duke Energy, Duke Medicine, Performance AutoMall, and 140 West Franklin. The United Voices of Praise provided the musical entertainment with one of the members also contributing by singing the National Anthem Chris Barnes of First Citizens Bank and Marc Pons of Chapel Hill Tire Car Care Center helped present the awards with Barnes as emcee.
Deputy Chief George Hare presented The UNC Department of Public Safety Officer of the Year award to Sergeant Brian Wilson.
Operations Manager Kim Woodward of Orange County Emergency Services presented The Orange County Emergency Services Employees of the Year awards to Paramedic Brook James and Paramedic Erin Ray.
Chief Chris Blue presented The Chapel Hill Police Officer of the Year award to Officer Stephen Slagle.
Chief Carolyn Hutchison presented The Carrboro Police Officer of the Year award to Sergeant Joseph Thomas.
Chief Dan Jones presented The Chapel Hill Fire Fighter of the Year award to Master Firefighter Heather Robinson.
Fire Marshall Robert Maddry presented The Carrboro Fire Fighter of the Year award to Captain Carl Freeman.
Nate Davis was the recipient of the 2011 Cal Horton Service Award. The W. Calvin Horton Service Award is one of the highest honors the Town of Chapel Hill bestows upon an employee. It is given to a Town employee who brings credit to the Town with exceptional contributions to the community. Mr. Davis is Chapel Hill’s Hargraves Center Supervisor.
The J
The 2011 Salute to Community Heroes gala presented by the Chapel Hill-Carrboro Chamber of Commerce was held Tuesday, December 13, 2011 at University Mall. Aaron Nelson welcomed a packed housed to the 9th Annual Salute to Community Heroes which pays tribute to the people of this community who are committed to a thriving, healthy and sustainable community.
Time Warner Cable Business Class was the Presenting Sponsor with Community Champion sponsors being AICPA, Blue Cross Blue Shield of NC, and UNC Health Care. Platinum sponsors were 1360 WCHL, Duke Energy, Duke Medicine, Performance AutoMall, and 140 West Franklin. The United Voices of Praise provided the musical entertainment with one of the members also contributing by singing the National Anthem Chris Barnes of First Citizens Bank and Marc Pons of Chapel Hill Tire Car Care Center helped present the awards with Barnes as emcee.
Deputy Chief George Hare presented The UNC Department of Public Safety Officer of the Year award to Sergeant Brian Wilson.
Operations Manager Kim Woodward of Orange County Emergency Services presented The Orange County Emergency Services Employees of the Year awards to Paramedic Brook James and Paramedic Erin Ray.
Chief Chris Blue presented The Chapel Hill Police Officer of the Year award to Officer Stephen Slagle.
Chief Carolyn Hutchison presented The Carrboro Police Officer of the Year award to Sergeant Joseph Thomas.
Chief Dan Jones presented The Chapel Hill Fire Fighter of the Year award to Master Firefighter Heather Robinson.
Fire Marshall Robert Maddry presented The Carrboro Fire Fighter of the Year award to Captain Carl Freeman.
Nate Davis was the recipient of the 2011 Cal Horton Service Award. The W. Calvin Horton Service Award is one of the highest honors the Town of Chapel Hill bestows upon an employee. It is given to a Town employee who brings credit to the Town with exceptional contributions to the community. Mr. Davis is Chapel Hill’s Hargraves Center Supervisor.
The J
The 2011 Salute to Community Heroes gala presented by the Chapel Hill-Carrboro Chamber of Commerce was held Tuesday, December 13, 2011 at University Mall. Aaron Nelson welcomed a packed housed to the 9th Annual Salute to Community Heroes which pays tribute to the people of this community who are committed to a thriving, healthy and sustainable community.
Time Warner Cable Business Class was the Presenting Sponsor with Community Champion sponsors being AICPA, Blue Cross Blue Shield of NC, and UNC Health Care. Platinum sponsors were 1360 WCHL, Duke Energy, Duke Medicine, Performance AutoMall, and 140 West Franklin. The United Voices of Praise provided the musical entertainment with one of the members also contributing by singing the National Anthem Chris Barnes of First Citizens Bank and Marc Pons of Chapel Hill Tire Car Care Center helped present the awards with Barnes as emcee.
Deputy Chief George Hare presented The UNC Department of Public Safety Officer of the Year award to Sergeant Brian Wilson.
Operations Manager Kim Woodward of Orange County Emergency Services presented The Orange County Emergency Services Employees of the Year awards to Paramedic Brook James and Paramedic Erin Ray.
Chief Chris Blue presented The Chapel Hill Police Officer of the Year award to Officer Stephen Slagle.
Chief Carolyn Hutchison presented The Carrboro Police Officer of the Year award to Sergeant Joseph Thomas.
Chief Dan Jones presented The Chapel Hill Fire Fighter of the Year award to Master Firefighter Heather Robinson.
Fire Marshall Robert Maddry presented The Carrboro Fire Fighter of the Year award to Captain Carl Freeman.
Nate Davis was the recipient of the 2011 Cal Horton Service Award. The W. Calvin Horton Service Award is one of the highest honors the Town of Chapel Hill bestows upon an employee. It is given to a Town employee who brings credit to the Town with exceptional contributions to the community. Mr. Davis is Chapel Hill’s Hargraves Center Supervisor.
The J
This image is excerpted from a U.S. GAO report:
www.gao.gov/products/GAO-15-591
CREDIT RATING ANALYSTS: Views Varied on Merits of a Professional Organization, but Creating One Now Viewed as Premature
a) Some states require lawyers to be members of the state's bar to practice law in that state. These organizations are commonly referred to as mandatory, unified, or integrated state bars.
The 2011 Salute to Community Heroes gala presented by the Chapel Hill-Carrboro Chamber of Commerce was held Tuesday, December 13, 2011 at University Mall. Aaron Nelson welcomed a packed housed to the 9th Annual Salute to Community Heroes which pays tribute to the people of this community who are committed to a thriving, healthy and sustainable community.
Time Warner Cable Business Class was the Presenting Sponsor with Community Champion sponsors being AICPA, Blue Cross Blue Shield of NC, and UNC Health Care. Platinum sponsors were 1360 WCHL, Duke Energy, Duke Medicine, Performance AutoMall, and 140 West Franklin. The United Voices of Praise provided the musical entertainment with one of the members also contributing by singing the National Anthem Chris Barnes of First Citizens Bank and Marc Pons of Chapel Hill Tire Car Care Center helped present the awards with Barnes as emcee.
Deputy Chief George Hare presented The UNC Department of Public Safety Officer of the Year award to Sergeant Brian Wilson.
Operations Manager Kim Woodward of Orange County Emergency Services presented The Orange County Emergency Services Employees of the Year awards to Paramedic Brook James and Paramedic Erin Ray.
Chief Chris Blue presented The Chapel Hill Police Officer of the Year award to Officer Stephen Slagle.
Chief Carolyn Hutchison presented The Carrboro Police Officer of the Year award to Sergeant Joseph Thomas.
Chief Dan Jones presented The Chapel Hill Fire Fighter of the Year award to Master Firefighter Heather Robinson.
Fire Marshall Robert Maddry presented The Carrboro Fire Fighter of the Year award to Captain Carl Freeman.
Nate Davis was the recipient of the 2011 Cal Horton Service Award. The W. Calvin Horton Service Award is one of the highest honors the Town of Chapel Hill bestows upon an employee. It is given to a Town employee who brings credit to the Town with exceptional contributions to the community. Mr. Davis is Chapel Hill’s Hargraves Center Supervisor.
The J
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
The 2011 Salute to Community Heroes gala presented by the Chapel Hill-Carrboro Chamber of Commerce was held Tuesday, December 13, 2011 at University Mall. Aaron Nelson welcomed a packed housed to the 9th Annual Salute to Community Heroes which pays tribute to the people of this community who are committed to a thriving, healthy and sustainable community.
Time Warner Cable Business Class was the Presenting Sponsor with Community Champion sponsors being AICPA, Blue Cross Blue Shield of NC, and UNC Health Care. Platinum sponsors were 1360 WCHL, Duke Energy, Duke Medicine, Performance AutoMall, and 140 West Franklin. The United Voices of Praise provided the musical entertainment with one of the members also contributing by singing the National Anthem Chris Barnes of First Citizens Bank and Marc Pons of Chapel Hill Tire Car Care Center helped present the awards with Barnes as emcee.
Deputy Chief George Hare presented The UNC Department of Public Safety Officer of the Year award to Sergeant Brian Wilson.
Operations Manager Kim Woodward of Orange County Emergency Services presented The Orange County Emergency Services Employees of the Year awards to Paramedic Brook James and Paramedic Erin Ray.
Chief Chris Blue presented The Chapel Hill Police Officer of the Year award to Officer Stephen Slagle.
Chief Carolyn Hutchison presented The Carrboro Police Officer of the Year award to Sergeant Joseph Thomas.
Chief Dan Jones presented The Chapel Hill Fire Fighter of the Year award to Master Firefighter Heather Robinson.
Fire Marshall Robert Maddry presented The Carrboro Fire Fighter of the Year award to Captain Carl Freeman.
Nate Davis was the recipient of the 2011 Cal Horton Service Award. The W. Calvin Horton Service Award is one of the highest honors the Town of Chapel Hill bestows upon an employee. It is given to a Town employee who brings credit to the Town with exceptional contributions to the community. Mr. Davis is Chapel Hill’s Hargraves Center Supervisor.
The J
Michael Daggett, CPA, David Costello, CPA, Gregory Anton, CPA, Winnie C.W. Cheung, CPA, William Treacy, Barry Melancon, CPA and Tsai Wing Chung Philip, CPA
What: NASBA 2012 Executive Directors and State Board Staff Conference
Where: San Antonio, Texas
When: March 11 – 14, 2012
Who: Susan S. Coffey, CPA, Senior Vice President, Public Practice & Global Alliances, AICPA
Topic: Sue Coffey gives a Credential Update to the attendees at the NASBA 2012 Executive Directors and State Board Staff Conference.
Kindle workbook (Auditing Best Seller 06/20/12 - 07/18/2012)
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The Wall Street Journal News / Yury Iofe - www.marketwatch.com/story/how-to-get-financing-for-a-busi...
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The Miami Herald News / Yury Iofe - markets.financialcontent.com/mi.miamiherald/news/read/219...
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Accounting Trends & Techniques, Senior Editor Yury Iofe, surveys the annual reports of 600 of America's top companies. Comprehensive guide to the latest financial report methods for CPAs.
The Wall Street Journal News / Yury Iofe - www.marketwatch.com/story/how-to-get-financing-for-a-busi...
REUTERS News / Yury Iofe - www.reuters.com/article/2012/08/07/idUS109665+07-Aug-2012...
Yahoo Finance News / Yury Iofe - finance.yahoo.com/news/financing-business-acquisition-mor...
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The Miami Herald News / Yury Iofe - markets.financialcontent.com/mi.miamiherald/news/read/219...
MSNBC Finance News / Yury Iofe - www.msnbc.msn.com/id/48544786/ns/business-press_releases/...
Accounting Trends & Techniques, Senior Editor Yury Iofe, surveys the annual reports of 600 of America's top companies. Comprehensive guide to the latest financial report methods for CPAs.
The 2011 Salute to Community Heroes gala presented by the Chapel Hill-Carrboro Chamber of Commerce was held Tuesday, December 13, 2011 at University Mall. Aaron Nelson welcomed a packed housed to the 9th Annual Salute to Community Heroes which pays tribute to the people of this community who are committed to a thriving, healthy and sustainable community.
Time Warner Cable Business Class was the Presenting Sponsor with Community Champion sponsors being AICPA, Blue Cross Blue Shield of NC, and UNC Health Care. Platinum sponsors were 1360 WCHL, Duke Energy, Duke Medicine, Performance AutoMall, and 140 West Franklin. The United Voices of Praise provided the musical entertainment with one of the members also contributing by singing the National Anthem Chris Barnes of First Citizens Bank and Marc Pons of Chapel Hill Tire Car Care Center helped present the awards with Barnes as emcee.
Deputy Chief George Hare presented The UNC Department of Public Safety Officer of the Year award to Sergeant Brian Wilson.
Operations Manager Kim Woodward of Orange County Emergency Services presented The Orange County Emergency Services Employees of the Year awards to Paramedic Brook James and Paramedic Erin Ray.
Chief Chris Blue presented The Chapel Hill Police Officer of the Year award to Officer Stephen Slagle.
Chief Carolyn Hutchison presented The Carrboro Police Officer of the Year award to Sergeant Joseph Thomas.
Chief Dan Jones presented The Chapel Hill Fire Fighter of the Year award to Master Firefighter Heather Robinson.
Fire Marshall Robert Maddry presented The Carrboro Fire Fighter of the Year award to Captain Carl Freeman.
Nate Davis was the recipient of the 2011 Cal Horton Service Award. The W. Calvin Horton Service Award is one of the highest honors the Town of Chapel Hill bestows upon an employee. It is given to a Town employee who brings credit to the Town with exceptional contributions to the community. Mr. Davis is Chapel Hill’s Hargraves Center Supervisor.
The J
What: NASBA 2012 Executive Directors and State Board Staff Conference
Where: San Antonio, Texas
When: March 11 – 14, 2012
Who: AICPA Peer Review or Board Sponsored QA Program
Topic: AICPA Peer Review or Board Sponsored QA Program
Viki A. Windfeldt
Lorraine P. Sachs Standard of Excellence Award
Viki A. Windfeldt was hired by the Nevada State Board of Accountancy (NSBA) as assistant director in 1995. Prior to being hired by the NSBA, she served as the board coordinator of the Nevada State Board of Pharmacy for four years. In this role, Viki was responsible for numerous tasks associated with the Board including regulatory and statutory language writing, board meeting coordination, renewals, licensing and enforcement. Viki brought her previous experience to improve the efficiency and operation of the NSBA. After establishing herself with the Board of Accountancy through her work, she was promoted to executive director in 2003.
During her 19 years with the Board, Viki has been successful in building solid working relationships with the Nevada Society of CPAs, CPA stakeholders, state legislature and individuals on a national level. Under her leadership, the Nevada Board has successfully: streamlined processes within the office environment; continued operation with a small staff; reduced overall office expenses; instituted website and computer software development; launched online access and reporting of all programs such as license renewals, CPE audit submission, peer review reporting, examination application, reporting of exam scores and scanning for a paperless office.
Viki is always looking for ways in which she can improve upon the level of service and communication provided to the Board, the Society, state government, other board agencies as well as the licensees and the public.
In addition to accomplishing the Board’s work, Viki has also demonstrated her leadership ability at the national level through numerous contributions of time, knowledge, effort and efficiencies with NASBA and the AICPA. This has been keenly demonstrated through her involvement as a former board member and executive member of the AICPA Board of Examiners (2009-2012), former executive director liaison to the NASBA Board of Directors (2007-2008), former chair and committee member of NASBA’s Executive Directors Committee (2004-2009) and former member of NASBA’s Enforcement Resources, Relations with Member Boards and Communications Committees. Presently, she serves on NASBA’s Accountancy Licensee Database/CPAverify Committee.
Viki is also involved in various non-profit organizations within her community which include past chair of the Chamber of Commerce Leadership Youth Committee, Chamber Advisory Committee board member, and current treasurer of the Aaron E. Arnoldsen Memorial Scholarship Fund (since 1997). She also helps with the school PTA and enjoys spending time with her family.
Viki A. Windfeldt was hired by the Nevada State Board of Accountancy (NSBA) as assistant director in 1995. Prior to being hired by the NSBA, she served as the board coordinator of the Nevada State Board of Pharmacy for four years. In this role, Viki was responsible for numerous tasks associated with the Board including regulatory and statutory language writing, board meeting coordination, renewals, licensing and enforcement. Viki brought her previous experience to improve the efficiency and operation of the NSBA. After establishing herself with the Board of Accountancy through her work, she was promoted to executive director in 2003.
During her 19 years with the Board, Viki has been successful in building solid working relationships with the Nevada Society of CPAs, CPA stakeholders, state legislature and individuals on a national level. Under her leadership, the Nevada Board has successfully: streamlined processes within the office environment; continued operation with a small staff; reduced overall office expenses; instituted website and computer software development; launched online access and reporting of all programs such as license renewals, CPE audit submission, peer review reporting, examination application, reporting of exam scores and scanning for a paperless office.
Viki is always looking for ways in which she can improve upon the level of service and communication provided to the Board, the Society, state government, other board agencies as well as the licensees and the public.
In addition to accomplishing the Board’s work, Viki has also demonstrated her leadership ability at the national level through numerous contributions of time, knowledge, effort and efficiencies with NASBA and the AICPA. This has been keenly demonstrated through her involvement as a former board member and executive member of the AICPA Board of Examiners (2009-2012), former executive director liaison to the NASBA Board of Directors (2007-2008), former chair and committee member of NASBA’s Executive Directors Committee (2004-2009) and former member of NASBA’s Enforcement Resources, Relations with Member Boards and Communications Committees. Presently, she serves on NASBA’s Accountancy Licensee Database/CPAverify Committee.
Viki is also involved in various non-profit organizations within her community which include past chair of the Chamber of Commerce Leadership Youth Committee, Chamber Advisory Committee board member, and current treasurer of the Aaron E. Arnoldsen Memorial Scholarship Fund (since 1997). She also helps with the school PTA and enjoys spending time with her family.
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Accounting Trends & Techniques, Senior Editor Yury Iofe, surveys the annual reports of 600 of America's top companies. Comprehensive guide to the latest financial report methods for CPAs.
Recognizing the need for cooperation and communication among Boards of Accountancy, NASBA sponsors an Annual Meeting in the fall of each year that provides a unique opportunity for State Board members, executive directors and others interested in the profession to discuss freely and candidly the major issues facing state regulation of public accountancy.
The site of NASBA’s 108th Annual Meeting, Dana Point, CA, has been the site of several outstanding NASBA meetings. In this inspiring setting, we will exchange new ideas and consider how to help the Boards protect the public by utilizing the best thinking of regulators, professionals, academics and other interested parties.
Throughout the year, NASBA committees and staff have been engaged in communication with the member Boards to keep information flowing. The Annual Meeting is the capstone of those efforts. Speakers from the Financial Accounting Foundation, American Accounting Association, American Institute of Certified Public Accountants, Association to Advance Collegiate Schools of Business and others will join NASBA’s leaders in addressing the major regulatory issues involved in ensuring the Boards’ licensees meet the public’s expectations. Through plenary presentations, regional meetings and informal gatherings, participants will be encouraged to share their views with colleagues from other jurisdictions, and consider the ways in which Accountancy Boards can be responsive to the public’s needs.
What: NASBA 2012 Executive Directors and State Board Staff Conference
Where: San Antonio, Texas
When: March 11 – 14, 2012
Who: Michael Decker, Director of Operations and Development Examination Team, AICPA
Topic: Michael Decker talks about the AICPA and the International Administration of CPA Examination.
As she takes up the leadership of the American Institute of CPAs, Tommye Barie reports on its ongoing and upcoming projects and how they will impact the Accountancy Boards. Ms. Barie looks at the roles that the AICPA and the Boards of Accountancy need to play in the professional lives of all CPAs.
Richard Isserman, cpa
NASBA Distinguished Service Award
Richard (Rick) Isserman, CPA, is a retired partner of KPMG LLP. In his role as partner, Rick was responsible for leading the New York office’s audit real estate department. He was also a member of the firm’s SEC Reviewing Partners Committee responsible for preissuance reviews of filings with the SEC and other public agencies.
Rick is a former member of the AICPA Council and a former member of the AICPA’s Board of Examiners. He also chaired the AICPA’s Content Oversight Task Force that developed the content specifications for the first electronically delivered CPA Examination. He is a former chair of the New York State Board for Public Accountancy, and currently serves as a director and chair of the Audit Committee of Movado Group, Inc.
Over the past 12 years, Rick has held numerous leadership roles as a member of NASBA. From 2004-2007 and 2008-2014, he has served as a Director-at-Large. He is also a former chair of NASBA’s Regulatory Response Committee - a position he held from November 2004 through October 2013. Rick is regarded for elevating the Regulatory Response Committee to become a “think tank” for Boards of Accountancy, leading discussions and polishing drafts that represented the considered opinions of Board members.
Additionally, Rick is a former member of the Relations with Member Boards Committee and Litigation Response and Assistance Committee. Currently, Rick is the chair of NASBA’s Audit Committee.
A graduate of New York University’s Stern School of Business, Rick has taught as an adjunct professor at several colleges and universities.
The American Institute of Certified Public Accountants Fall 2014 Council Meeting in Boston, Mass. Tuesday, Oct. 21, 2014. (Gretchen Ertl/AP Images for AICPA)
Recognizing the need for cooperation and communication among Boards of Accountancy, NASBA sponsors an Annual Meeting in the fall of each year that provides a unique opportunity for State Board members, executive directors and others interested in the profession to discuss freely and candidly the major issues facing state regulation of public accountancy.
The site of NASBA’s 108th Annual Meeting, Dana Point, CA, has been the site of several outstanding NASBA meetings. In this inspiring setting, we will exchange new ideas and consider how to help the Boards protect the public by utilizing the best thinking of regulators, professionals, academics and other interested parties.
Throughout the year, NASBA committees and staff have been engaged in communication with the member Boards to keep information flowing. The Annual Meeting is the capstone of those efforts. Speakers from the Financial Accounting Foundation, American Accounting Association, American Institute of Certified Public Accountants, Association to Advance Collegiate Schools of Business and others will join NASBA’s leaders in addressing the major regulatory issues involved in ensuring the Boards’ licensees meet the public’s expectations. Through plenary presentations, regional meetings and informal gatherings, participants will be encouraged to share their views with colleagues from other jurisdictions, and consider the ways in which Accountancy Boards can be responsive to the public’s needs.