NSA: HOW DiD yOU gET iNTO THE PROFESSiON OF ACCOUNTiNg? NSA: WHAT DO yOU SEE AS THE BiggEST iSSUES
iS iT SOMETHiNg yOU WANTED TO DO FROM A yOUNg AgE? FACiNg ACCOUNTANTS AND OTHER TAx PROFESSiONAlS
Cross: Public Accounting is a third alternative for me. My first iN THE COMiNg yEAR?
career was as an auctioneer and real estate broker. I left that to Cross: CPA mobility/reciprocity has been a focus for number of
enter the computer business as a programmer/analyst where I years and various versions of mobility legislation are now accom-
specialized in writing accounting and payroll software. I went to plished in all but a few states. The next challenge in that arena
work for a small computer sales company who had sold a com- is to measure the effectiveness of the program and identify any
puter to Deanna Snell with the promise that they would create changes that will be needed to assure compliance with a wide
specialized software for her public accounting practice. I worked variety of state issues.
with Deanna to customize her software, and we married a year Tax Preparer regulation has been enacted in a few states,
and a half later. is proposed in a number of states and also has the attention
After our wedding, I went to work for a publishing company of the Congress and the Internal Revenue Service. Mistakes
to computerize its entire operation, including circulation ful- have been made, and in one state, a law passed two years ago
fillment, all accounting functions and advertising production/ cannot be implemented as a result. NSA has a principle-based
traffic control. When the company was sold to a British firm, I solution to most of these errors and is actively engaged at all
opened a computer consulting practice that shared office space levels of government to propose regulation that serves the
with Deanna’s accounting firm. public interest and assures adequate market competition for
Over time, she lured me into her tax and accounting practice, tax preparation services.
and I found that I really loved doing the work and using technol- The other big challenge is the proposal to adopt/converge
ogy to help our clientele. Deanna and I have been partners in the USA accounting standards with International Financial Report-
practice for the last twenty years. ing Standards (IFRS). While publicly owned companies and
international accounting firms are the focus of this proposal,
NSA: TEll US ABOUT yOUR PRACTiCE. DO yOU HAVE A SPECiAlTy? there will be fallout that affects both privately owned businesses
Cross: I work in a small firm (just me and my wife). Deanna and and small local accounting firms. NSA must assume a role to
I specialize in tax preparation and general accounting for small represent both of those segments as this initiative plays out. Edu-
business firms. Our tax practice is driven by the partnerships cation of practicing accountants will be a huge issue.
and small corporations that we serve. If I have a specialty, it is And last but not least, small businesses and the small account-
real estate investment entities. I love the challenge of researching ing firms who serve them will be challenged by the “recovery
the tax law to find optimal tax strategies for real estate profes- related” actions of the US Congress. There is a pending cultural
sionals and investors. shift that will require both dedication and creative leadership for
what NSA calls “Main Street” firms and businesses.
NSA: WHAT DO yOU liKE BEST ABOUT WORKiNg
iN yOUR PRACTiCE? NSA: WHAT iS yOUR POSiTiON ON THE iMPENDiNg iRS TAx
Cross: What I enjoy most is the close relationship with our small busi- PREPARER REgUlATiONS, SUCH AS REqUiRiNg REgiSTRATiON,
ness clients and the reward that comes from seeing them succeed. AND DO yOU HAVE ANy CONCERNS ABOUT THEM?
DO yOU THiNK ENFORCEMENT Will BE DiFFiCUlT?
NSA: WHy DiD yOU WANT TO RUN FOR PRESiDENT? Cross: I support the registration of tax preparers. I favor a quali-
DO yOU HAVE SPECiFiC gOAlS iN MiND? fying examination. I support allowing third party examina-
Cross: I was drawn into service to NSA when I recognized NSA’s tions to be deemed equivalent by Treasury or IRS. I support a
unique position to represent the practice rights of accountants continuing education requirement. I believe implementation must
in small firms. After serving several years as Administrative be phased over a two or three-year period in order to not disrupt
Chair for NSA’s Right to Practice Committee, it became clear the filing process. And, I support the idea of an administrative
that serving the purposes of NSA required me to take a larger entity (other than IRS) to oversee tax preparers and ensure that
role in developing strategic positions and strengthening our rela- fees paid by tax preparers are used only for regulation and con-
tionships with our Affiliated State Organizations. Getting things sumer education purposes.
accomplished within a national organization requires multiple I do think enforcement will have some difficulties initially.
years. The past presidents of NSA whom I served initiated a The big issue will be identifying the tax preparer population,
number of programs that require continuing devotion to bring to and a “grandfathering” scenario may be required in order to
fruition. My goals are to serve those programs and initiate one or encourage everyone to comply initially. But, as with all new
two new programs which will position NSA to be more effective regulatory schemes, time, consumer education, market pressures
at representing the interests of small practice accountants at both and enforcement experience will interact in a manner to improve
the state and national levels of government. overall compliance.
8 NPA Magazine February 2010
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