From State Societies to the AICPA, the hosts shed light on the collaborative ecosystem guiding CPAs. 

Accounting ARC

With Liz Mason, Byron Patrick, and Donny Shimamoto.

Center for Accounting Transformation

The accounting profession operates within a complex framework of governance, where state and national organizations play critical roles in shaping standards, supporting professionals, and maintaining public trust. In a recent episode of Accounting ARC, Donny Shimamoto, CPA.CITP, CGMA; Byron Patrick, CPA.CITP, CGMA; and Liz Mason, CPA, dive deep into the often misunderstood relationships between state societies, boards of accountancy, and national entities like the AICPA and NASBA. Their discussion offers a candid look at how these organizations work together to regulate, educate, and advocate for CPAs, while highlighting the importance of participation at every level. 

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"Many see state societies as just CPE organizers, but they're also advocacy powerhouses," explains Patrick, CEO of VERIFYiQ and co-founder of TB Academy, who details Maryland's proactive society. State societies also facilitate specialized communities and foster advocacy efforts on behalf of CPAs. 

State boards handle licensing and compliance. Mason, CEO of High Rock Accounting, recounts her experiences in Nevada, where a creative approach to meeting credit-hour requirements sparked changes in legislation. "The board enforces laws, but change requires legislation—a critical distinction," she notes.