contents  CPAFOCUS FOCUS on New Visions


Take a deep dive into how CPAs are 


Go green!


FOCUS 


8  State and federal laws have created sticky ethical dilemmas for accounting professionals providing services to marijuana businesses. Can research highlight joint solutions?


12 


The SEC and PCAOB argue the unique perspective of auditors in their CAM disclosures  statements valuable insight – but the view from the top  Study CPE)


FOCUS 4 


Be an encouraging voice.


6  Can moral mentors create committed workers?


20 


Increase your reading pleasure by adding these works by your fellow OSCPA members.


16  One reader asks if we’ve operated in the same tax system so long that we’re 


18  Look inside yourself to create your personal mission statement—and change your world.


22  The OSCPA continues to update  members stay on top of new developments.


26  Our members are constantly doing great things! Learn who got promoted, was in the news, helped in the community  summer greeting to new members!


CPAFOCUS Managing Editor Layout/Design Editor Staff Writer/Photographer


Amy Welch, APR, CAE Alisha Loper


Makenzie Widman


1900 NW Expy, Ste. 910 • Okla. City, OK 73118-1898 (405) 841-3800 • (800) 522-8261 www.oscpa.com


Mission Statement: Te Oklahoma Society of Certified Public Accountants represents Oklahoma CPAs on a timely, responsive and creative basis, by promoting the public image and professionalism of CPAs; by protecting the interests and designation of CPAs; by providing member services, including quality education and opportunities for interaction; and by building and developing leadership skills among CPAs.


CPAFOCUS Editorial Board Members: Amber Jones, CPA, Chair Lisa M. Anderson, CPA/ABV, CDFA John E. Curzon, CPA/ABV, CVA, CM&AA Stephanie Keller, CPA Tamara D. Sponburg, CPA Jimmy J. Williams, CPA/PFS, CFP®


Contributing Writers: Cody Bogard, JD John Harned, CPA Dr. Toby Joplin, CPA Stephanie Metts, CPA Josef Rashty, CPA Dr. Rhonda Richards, CPA Jade Walle, CPA


Chair Christy Sughru, CPA President and CEO Blaine Peterson, CPA, JD


CPAFOCUS (USPS 018-768) is published bi-monthly by the Oklahoma Society of CPAs, 1900 NW Expy, Ste. 910, Oklahoma City, OK 73118-1898. Periodicals postage paid at Oklahoma City, OK., and additional mailing offices. POSTMASTER: Send address changes to CPAFOCUS, 1900 NW Expy, Ste. 910, Oklahoma City, OK 73118-1898.


Statements of fact and opinion are made by the authors alone and do not imply an opinion on the part of the OSCPA board of directors, members or editorial staff. Advertisements are not an endorsement by the OSCPA.


Send suggestions, contributions and advertising inquiries to the editor at the address above or by email at awelch@oscpa.com.


CPAFOCUS (Print) ISSN 2380-3916


CPAFOCUS (Online) ISSN 2380-3924


28  From beauty pageants to oil pipelines, this In Good Company member’s path has been anything but typical.


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