A& Q
The effort to oversell IFRS under the guise
that “every country except the U.S. is doing it” is missing the mark and hurting the
attainment of an appropriate goal of one
set of standards. The misinformation and
outright hype and exaggeration of the acceptance worldwide of IFRS is not helping
to convert federal and state regulators.
— David Costello
To achieve the objective of a single set of
global accounting standards will likely
require an independent and well-funded
standard-setting body that, while suitably
accountable to the world’s capital markets,
is insulated from political interference.
— Timothy Flynn
The most obvious approach is to adopt
IFRS — after all, it’s just U.S. GAAP against
the rest of the world at the moment.
— Chris Frederiksen
The current convergence project has me
very concerned because of the extremely
short timeframe and the magnitude of the
changes being dealt with. — Tom Hood
FASB as well as the IASB are sincerely trying to achieve convergence. At the same
time, as their work progresses, significant
and, in some cases, possibly irreconcilable
differences are being unearthed.
— Andrew Hult
Convergence seems to be the logical ap-
proach so that, when the U.S. does adopt
IFRS, it might be different from GAAP, but it
will, in most ways, be as robust as GAAP.
— Mike Sabbatis
Mass standardization efforts are well-intentioned, but misguided. They require
lowest-common denominator thinking,
while at the same time they lead to mass
complication of even the simplest concepts. — Douglas Sleeter
The convergence process alone is not
sufficient. All countries, including the U. S.,
should ultimately commit to adopting
IFRS. — Jim Turley
In the end, the adoption of IFRS is the right
approach, rather than convergence of do-
mestic accounting standards to something
similar. — Jack Weisbaum
For all the T100’s full responses, see the Sept.
13-26, 2010, issue of Accounting Today at
www.accountingtoday.com.
ment Forum; AICPA Seasonality Success Newsletter
… Columnist, Accounting Office Management & Administrative Report.
Education: St. Mary of the Woods College.
Personal: Born 1946, New Paris, Ohio … Married to
Darrell … One son, two grandchildren.
Blog/Twitter: http://ritakeller.com/blog / @cpa-management
Allan Koltin
President and CEO,
PDI Global Inc.
One of the profession’s
most in-demand consult-
ants, Koltin serves as an
advisor to more than 100
firms in such areas as mergers and growth
strategies, in addition to organizing dozens
of partner retreats.
Career Highlights: President and CEO, PDI Global
Inc., 1982-present…Partner, FERS CPAs, 1982-1998
… Director, Nankin, Schnoll, 1980-1982.
Other Affiliations: Founding member, The Advisory
Board … Publisher/author, Successful Merger & Acquisition Strategies; CPAs That Sell; How to Market a
Consulting Niche … Past or present board member,
Outsource Partners International; BKD Financial Advisors; NACVA; H&R Block Business Services Group;
Association for Accounting Marketing … Editorial
Advisory Board, CPA Practice Management Forum;
Law Firm Management.
Education: University of Wisconsin, 1980 BS Acctg.
and Marketing.
Personal: Born 1957, Milwaukee … Married to Sharon … Three children.
Mark Koziel
Director, specialized
communities/
firm practice
management, AICPA
The AICPA knows a good
thing when they see it:
They promoted to Koziel to director and gave
him the additional responsibility of over-
seeing the institute’s niche communities. A
well-known speaker and respected resource
for many, Koziel is often found on the road
gathering information on what makes small
and midsized firms tick.
Career Highlights: Director, specialized communi-ties/firm practice management, AICPA, 2009-pres-
ent; senior technical manager, firm practice man-agement/PCPS, 2006-2009 … Director of media
planning, Joe Slade White & Co., 2003-2006 … Director, Dopkins & Co., 1994-2003 … Senior, Lumsden &
McCormick, 1991-1994.
Other Affiliations: North Carolina Association of
CPAs … Past president, Buffalo Chapter, New York
State Society of CPAs; founding member, Young
CPAs Committee, Buffalo Chapter.
Education: Canisius College, 1991, BS Acctg.
Personal: Born 1968, Buffalo, N.Y. … Married to
Maryann … One son.
Twitter: @markkoziel
Gordon Krater
Managing partner,
Plante & Moran
Krater heads up one of
the more forward-thinking large firms, embracing new technology and
methods of communication and marketing.
Under his guidance, his firm has successfully
used webinars, blogs, and other social media
as tools for both client retention and lead
generation.
Career Highlights: MP, Plante & Moran, 2009-pres-
ent; group MP for industries, 2001-2009; Southfield
office MP, 1994-1998; Public Sector Group leader,
1991-2001; partner, 1991; associate, 1985; staff, 1980.
Other Affiliations: AICPA … Michigan Association of
CPAs … Accountant Coalition … Dearborn Community Fund … Detroit Economic Club … New Detroit.
Education: Stephen M. Ross School of Business,
University of Michigan, 1980, BBA Acctg.
Personal: Born 1958, Detroit … Married to Mary …
Four children.
James Kroeker
Chief accountant,
SEC
Just over a year into his
tenure, Kroeker and the
SEC affirmed their commitment to developing a
single set of global accounting standards, but
ultimately, his report on the costs of convergence and its effect on the U.S. capital markets will be a telling barometer of whether the
project receives a go-ahead.
Career Highlights: Chief accountant, Securities and
Exchange Commission, 2009 to present; acting chief
accountant, 2009; deputy chief accountant, 2007-
2009 ... Partner, Deloitte, 2002-2007; manager, 1997.
Other Affiliations: Practice fellow, FASB, 1999-2001.
Education: University of Nebraska, 1992, BS Acctg.
Personal: Born 1969.
Chuck Landes
Vice president,
Professional
Assurance Standards
and Services Group,
AICPA
The long-time head of the
AICPA’s standards and services unit, over the
past year Landes led an initiative to transport
the GAAP hierarchy for state and local governments from the AICPA to GASB.
Career Highlights: VP, Professional Assurance Standards and Services Group, AICPA, 2005-present;
director of audit and attest standards, 2003-2005 …
Partner, Barnes, Dennig & Co., 1986-2003 … Senior
manager, KMG Main Hurdman, 1981-1986 … Senior,
Ernst & Whinney, 1978-1981.
Other Affiliations: American Accounting Associa-
tion … Past board member, Ohio Society of CPAs …
Past member, Auditing Standards Board, AICPA; past
member, Audit Issues Task Force; past chair, Peer Review Committee of the PCPS.
Education: Bowling Green State University, 1978,
MBA … Miami University, 1974, BS.
Personal: Born 1952, Napoleon, Ohio … Married to
Peggy … Two children.
Rep. Sander
Levin
Chair, House
Ways and Means
Committee
Chairman of the House
tax-writing committee
since March, Levin is a veteran lawmaker
who has already made his mark on major tax
legislation.
Career Highlights: Chair, Ways and Means Committee, U.S. House of Representatives, 2010-pres-
ent; chair, Trade Subcommittee; Subcommittee on
Income Security and Family Support; elected, 1982
… Assistant administrator, Agency for International
Development, 1977-1981 … Fellow, Kennedy School
of Politics … Minority leader, Michigan State Senate,
1969-1970; elected, 1965 … Private law practice.
Education: Harvard Law School, 1957, LLB … Columbia University, 1954, MA International Relations
… University of Chicago, 1952, BA.
Personal: Born 1931, Detroit … Widowed … Four
children, nine grandchildren.
Twitter: @RepsandyLevin
Mont Levy
CEO and principal,
BAM Advisor
Services
A 15-year veteran of BAM
and its turnkey asset management program, Levy
took the reins five years ago and has cultivated a steadily growing base of CPA firms as
financial planning continues its rise among
top niche specialties.
Career Highlights: CEO and principal, BAM Advisor Services, 2005-present; joined, 1996 … Principal
and investment advisor, Buckingham Asset Management, 1995-present … VP of finance and administration, Grand Center Inc., 1988-1993 … Partner, Foll-man/Levy Acquisition Group.
Other Affiliations: Past president, Jewish Federation
of St. Louis … Craft Alliance … Jewish Fund for Human Needs … Chair, Shakespeare Festival St. Louis.
Education: Washington University, 1976, JD … University of Washington, Bachelor’s Political Science.
Taylor
Macdonald
Vice president,
Intacct
The “partner’s partner,”
Macdonald has long held
channel marketing to a
