Enrolled Agents … Past chair, IRSAC.
Education: University of Georgia, 1973, BBA Acctg.
Personal: Born 1950, Athens, Ga. … Two children,
two grandchildren.
Karen Hawkins
Director, IRS OPR
Responsible for overseeing
Circular 230 enforcement,
Hawkins’ role will continue
to expand as preparer registration gets underway.
Career Highlights: Director, Office of Professional
Responsibility, Internal Revenue Service, 2009-pres-
ent … Attorney-at-law, Taggart & Hawkins, 1984-2009
… Tax supervisor, Touche Ross, 1979-1982 … Assistant dean of student affairs, University of California
– Davis, 1973-1976 … Communications consultant,
Pacific Bell, 1969-1973.
Other Affiliations: Founder, San Francisco Pro Se/
Pro Bono Tax Court Project … Author, LexisNexis
California State Tax Practice Insights.
Education: Golden Gate University, 1981, MBA Tax
Law; 1979, JD … University of California – Davis,
1976, M.Ed Applied Behavior Science … University
of Massachusetts – Amherst, 1967, BA Elizabethan &
Jacobean Drama.
Bob Herz
Chairman, FASB
Herz has enjoyed little
downtime this year, working to meet a June 2011
deadline with the IASB to
complete major convergence projects, while issuing standards and
proposals on financial instruments, fair value,
and receivables, among others.
Career Highlights: Chairman, FASB, 2002-present ...
Senior technical partner, PricewaterhouseCoopers;
board, 1998-2002; senior technical partner, Coopers
& Lybrand, 1996-1998; audit manager, partner, 1979-
1996 ... Audit staff and senior, Price Waterhouse,
1974-1978.
Other Affiliations: Steering Committee, International Integrated Reporting Committee … Board, IASB,
2001-2002 ... Past chair, SEC Regulations Committee,
AICPA ... Past chair, Transnational Auditors Committee, IFAC … Past member, EITF; FASB Financial
Instruments Task Force; Financial Accounting Standards Committee, American Accounting Association
... Co-author, The Value Reporting Revolution: Moving Beyond the Earnings Game.
Education: University of Manchester, U.K., BA,
1974.
Personal: Born 1953, New York ... Married to Louise
... Two children.
Tom Hood
CEO and executive
director, MACPA
With a social media out-
reach in the tens of thou-
sands, Hood is well-known
for his pioneering use of
Second Life and multimedia tools as a means
to communicate and educate, as well as being
the mastermind behind the AICPA’s Leadership Academy for young CPAs.
Career Highlights: CEO and executive director,
Maryland Association of CPAs, 1997-present ... Chief
financial officer and principal, Bryn Awel Corp.,
1985-1997 ... Accounting systems analyst, RTKL Associates Inc., 1981-1985 ... Staff accountant, Finance
Co. of America, 1978-1981.
Other Affiliations: President and CEO, Business
Learning Institute Inc. ... Past president, CPA State
Executives Association … Board, Shared Services
LLC ... CPE Advisory Committee, AICPA; past member, Special Committee on Mobility … Co-chair, State
Societies Network Inc. ... Past chair, CPA Vision Project ... American Society of Association Executives.
Education: Johns Hopkins University, 1994, MS Finance — Real Estate ... University of Baltimore, 1982,
Master’s equivalent — Information Systems ... Loyola
College of Maryland, 1977, BA Acctg.
Personal: Born 1959, Baltimore ... Married to Sharon
... Three boys.
Blog/Twitter: www.cpasuccess.com / @tomhood
Andrew Hult
President, NCCPAP
Expect NCCPAP under
Hult to continue as a
strong advocate for CPAs,
keeping them up to date
on the crucial issues af-
fecting their practices, and fighting in their
corner with Congress and the IRS.
Career Highlights: Member, Andrew L. Hunt CPA,
1999-present … Junior partner and manager of quality control, Owen Peterson & Co. CPAs, 1990-1999 …
Senior accountant, Andrew V. Schnurr, 1985-1990 …
Director of finance, Silor Optical Inc., 1978-1983 …
Marketing comptroller, Schaefer Brewing, 1975-1977
… International budget analyst, Joseph E. Seagram,
1971-1974 … Supply officer, U.S. Navy, 1968-1970 …
Trainee, Actuarial Development Program, Metropolitan Life Insurance Co., 1965-1967.
Other Affiliations: President, National Conference
of CPA Practitioners … Stakeholder, IRS National
Public Liaison … AICPA … NYSSCPA … Investment
Committee, Garden City Community Church.
Education: Columbia University, 1968, MBA Finance
… Wesleyan University, 1965, BA English.
Personal: Born 1943, Bryn Mawr, Pa. … Married to
Marilyn … Three children.
Trey James
CEO and co-founder,
Xcentric
The need for advanced
technology has never been
greater at CPA firms, and
James and his company
have taken the lead in making it available to
firms in an innovative, hassle-free way.
Career Highlights: CEO, Xcentric, 2002-present …
Director of sales, CPA Systems, 1996-2002.
Other Affiliations: Lighthouse Family Retreat …
Souly Business … Vistage … Aircraft Owners and Pi-
lots Association.
Education: Texas Wesleyan University, 1996, BBA
Information Technology.
Personal: Born 1970, Kingsville, Texas … Married to
Amelie … Three children.
Blog/Twitter: http://xcentric.com/blog / @xcentric
Randy
Johnston
Executive vice
president and
partner,
K2 Enterprises
Those familiar with Johnston suspect that he rarely sleeps, given his
herculean efforts at educating, informing,
gathering information and disseminating it
throughout the accounting community. He
remains relevant among CPAs as both consultant and teacher, and the importance of
his firms’ research has not wavered.
Career Highlights: Executive VP and shareholder,
K2 Enterprises, 1990-present ... Executive VP and
shareholder, Network Management Group Inc.,
1983-present ... Department chair; professor; adjunct, Hutchinson Community College, 1977-1997 ...
Programmer and system designer, Professional Data
Services, 1978-1981 ... Programmer and system designer, Farmland Industries, 1977-1978.
Other Affiliations: Member, Planning Committee,
and past chairman, AICPA Tech+ ... Author, Basic Using Micros; Business Computing Systems; Computers:
An Introduction; Technology Best Practices;
Accounting Software Solutions; Paperless Office.
Education: Postgraduate work, Western Washington
University; James Madison University; University of
Central Oklahoma ... Wichita State University, 1981,
MCS ... Kansas State University, 1977, BS CS Math ...
Hutchinson Community College, 1975, AA CS.
Personal: Born 1955, Hutchinson, Kan. ... Married to
Pam ... Four children.
Blog/Twitter: www.randyjohnston.com / @RPJohn-ston
Rita Keller
President,
Keller Advisors
She consults, she tweets,
she blogs — there’s really
not much Keller doesn’t
do. Known widely for her
expertise in firm management, she works
with forward-thinking firm leaders on how
to make long-lasting, meaningful change.
Career Highlights: President and founder, Keller
Advisors, 2008-present … Shareholder and CFO,
Brady Ware CPAs, 1978-2008 … Consultant, author
and speaker, 1990-present.
Other Affiliations: Planning Committee, AICPA
Practitioners’ Symposium & Tech+ … Member Services Council, Ohio CPA Society … New Horizon
Group … Past board member and national president, Association for Accounting Administration;
co-founder, Ohio Chapter; past president, Indiana
chapter … Advisory Board, CPA Practice Manage-
QA&
Divergence
We asked the T100 what they thought of
the current attempts to create a single
set of accounting standards for the world
(whether through convergence or out-
right adoption of IFRS), and whether it
should continue. Most supported the no-
tion of a single set of standards, but many
had worries and questions about ho w and
when it might be achieved.
A single set of standards will be crucial to
world commerce … I’m disappointed the
SEC is distracted and not setting a steady
pace. — Gale Crosley
The concept is good. But there are a couple
of real-world issues to resolve. Many countries that have already adopted, or are expected to soon adopt, IFRS have “country
modifications” — if this is prevalent, we do
not really have common standards.
— Rick Anderson
They should be pursued, agreed upon, and
established. ... Right now, it’s as if we have
national railroads with different gauge
tracks in each country. At best, it’s terribly inefficient; at worst, it simply doesn’t
work. — Andy Armanino
I think that the political, cultural and governance challenges are far more difficult
to deal with than the technical accounting
issues, and will likely prevent the achievement of the goal. — Robert Attmore
While the objective of global accounting
standards seems obvious and noble, there
exists far too much deep and longlasting
disagreement in many basic accounting
theories to make this practical and useful.
— Tony Batman
The marketplace has spoken. As the remaining economic powers and U.S. trade
partners (China, Japan, Canada, Brazil
and Mexico) complete their roadmaps to
adoption, U.S. accountants will be forced
to have expertise in IFRS … no matter what
the SEC does. — Bob Bunting
We need to pursue resolution more aggressively; i.e., within a time frame founded on
a “date certain.” I think if there is a stake
in the sand, the U.S. would be compelled
to take a more focused approach. … Convergence is not a path to a single set of
high-quality global standards.
— Stephen Chipman
