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GOLD SPONSORS SILVER SPONSORS

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KSCPA Business & Industry Conference @ INTRUST Bank Arena June 17, 2014 ♦ Opens 7:30am – Concludes 5:30pm

STEERING COMMITTEE

Robyn L. Seglem, CPA, Chair Director of Accounting, Law-Kingdon, Inc, Julie E. Allen, CPA Audit Manager, Freed Maxick CPAs, P.C., Buffalo NY Stephanie L. Bowen, CPA Tax Director, Flint Hills Resources Angie K. Costley, CPA Controller, MV Purchasing, LLC Chris A. Kibler, CPA, CGMA Assistant General Manager/Director of Finance, Intrust Bank Arena Christina M. Ricke, CPA Member & Director, Best People Strategy Group, Kennedy and Coe, LLC Teema Roberts, CPA Chief Financial Officer, Hall’s Culligan Water Stephanie Sage, CPA Staff Accountant, Larson & Company, P.A.

Staff Liaisons: Mary R. MacBain & Marlene Shellenberger, KSCPA

“Creating the Perfect Balance”

The 2014 KSCPA event marks the 4th year for

KSCPA members and guests to gather together

to learn and network. The conference is

designed to provide an opportunity to receive

general and technical education of interest to

business & industry. Participants

work in a range of organizations

and are primarily financial

professionals who are CFOs,

accounting and finance managers

and directors, and staff

accountants. CPAs in public practice

also attend to gain a broader

perspective of the clients they

serve.

The steering committee works

diligently to create an experience

that is current, interesting, and

addresses topics that keep financial

professionals up at night. This year’s theme,

“Creating the Perfect Balance,” is a recognition

that most professionals are pulled in many

different directions. Management relies on the

finance area to solve diverse problems, from

finance and human resources to information

systems and change management. Recognizing

also that most high-achieving financial

professionals thrive on the pressure of needing

to multi-task, special guest speaker Heidi Hanna

will help us learn how to thrive under stress, and

to do it in a healthy way. Other

sessions expand awareness beyond

the usual financial responsibilities

to help participants recognize the

opportunities that abound for

financial professionals “climbing

the corporate ladder.”

Elegant face to face

communication is essential to

being a successful professional,

despite the uptick in social media.

As an intangible benefit, this

conference is an opportunity to

meet your colleagues in both the

educational and more relaxed, networking

environment. We encourage all participants to

come early for breakfast, to stay for the

reception sponsored by Koch Industries, and

enjoy a special, behind the scenes tour of the

beautiful INTRUST Bank Arena.

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KSCPA Business & Industry Conference @ INTRUST Bank Arena June 17, 2014 ♦ Opens 7:30am – Concludes 5:30pm

SCHEDULE OF EVENTS

07:30 - 08:25 Registration & Networking Breakfast 08:25 - 08:30 Welcoming Remarks: Robyn Seglem, Conference Chair

08:30 - 09:45 Stressaholic – From Exhaustion to Enlightenment

Heidi Hanna, PhD, CEO and Founder of SYNERGY Consulting

Company, San Diego CA

Constant multi-tasking and ever-increasing demands on time and

energy have caused us to develop a neurochemically-based addiction

to sources of stress. As a result, taking it easy is one of the hardest

things to do! Our dependence on stimulation from multiple sources of

stress, often simultaneously, shifts us away from healthy oscillation,

causing us to flat-line our way through the day. In Stressaholic,

participants will recognize the benefits of stress on engagement and

performance when balanced with adequate recovery. Hidden internal

stressors will be identified and discussed, as well as suggestions for

quickly reducing inflammation, brain fog and fatigue while boosting

focus, creativity and overall well-being. (75-minute session)

09:45 – 10:35 Financial Reporting Framework for Small- Medium- Sized Entities – Panel Presentation

Matthew R. List, CPA, Partner, BKD, LLP, Wichita

Rob Harmon, Sr. Vice President, INTRUST Bank, Wichita

Teema Roberts, CPA, Chief Financial Officer, Hall’s Culligan Water, Wichita

(Moderator) Christina M. Ricke, CPA, Member & Director, Kennedy and Coe, LLC, Wichita

In the multi-decade search for an option to GAAP for private companies, a new Framework has finally emerged

that was released by the AICPA in 2013. This session demonstrates a real-world example of a recent

implementation. Each panel member explains his or her role in the implementation and illustrates the importance

of communication among the stakeholders who need to use and understand the financial reports. The session will

be open for participant questions. (50-minute session)

10:35 – 10:45 Break

10:45 – 12:00 Effectively Managing the IT Department

Randolph P. Johnston, MSC, MCP, President, Network Management Group, Inc.

The financial management team often finds itself responsible for the information technology department of an

organization. Technology is sometimes beyond the scope of the team’s technical skills, yet they must make

decisions that will affect the entire current and future operations of the company. Depending upon the size of the

company, one important decision is to outsource IT or to hire internally. Are cloud applications, especially

financial applications, appropriate? What is the best way to evaluate whether a change needs to be made, and

what is the process that will create the appropriate change? And, of course, that all important question for the

finance manager – “How much?” This session provides a guide to the important criteria that leads to effectively

managing the IT department when the financial manager is in charge. (75-minute session)

Participants receive

a copy of Heidi’s latest Book,

“Stressaholic.”

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NETWORKING RECEPTION Sponsored by: KOCH INDUSTRIES INC

TOUR OF THE ARENA Sponsored by: INTRUST Bank Arena

Schedule of Events (cont.)

12:00 - 01:00 Lunch

01:00 – 01:50 Valuations – Unveiling the Mystery – What are they and why are they so important?

John J. Ferro, CPA/ABV, CVA, Partner and the National Valuation Services Leader, Grant Thornton LLP

Forensic and Valuation Services, New York

This session outlines the business valuation process. It covers why a business valuation is needed, how it’s used, how to get a

proposal, what you need to do to prepare, what goes into a business valuation, and what other services offered, such as help

with negotiations, mediation, mergers and acquisitions. (50-minute session)

01:50 – 02:40 Protecting Your Organization from Cyber Crime

Michael DeBroeck , CTP, AAP, Senior Manager, Treasury Management, INTRUST Bank

Information privacy and security is a top concern for all organizations today. This session discusses the various aspects of

cyber-crime, PCI compliance, and how to protect you, your organization, and your customers from identity theft and credit

card fraud. (50-minute session)

02:40 - 02:50 Break

02:50 – 03:40 Emerging Governmental Tax Issues and Trends

Scott Peterson, Director of Government Affairs, Avalara

This session focuses on the significant changes in transactional taxation that are being actively considered by both

State and Federal governments today.

Principally this session focuses on the content and implications of

the Main Street Fairness legislation

the so-called Amazon Laws

taxing all internet / e-commerce sales

the challenges of every business becoming a tax collector

Attendees of this session gain insight and potentially a competitive advantage in meeting the challenges of

potentially dramatically different sales tax rules and business processes. (50-minute session)

03:40 – 04:30 Improving Employee Performance with Constructive Feedback

Kara Gale, MBM Consultant, Koch Industries

Performance feedback and guidance, whether they come from supervisors, peers or customers, are critical to any

person’s ongoing professional development. This session provides tips and techniques to help improve your

effectiveness when coaching others—especially when faced with difficult conversations. We will also discuss a few

tips for personally receiving feedback. (50-minute session)

04:30 – 05:30

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SPEAKER BIOS

Heidi Hanna, PhD, CEO and Founder of SYNERGY Consulting Company, San Diego CA

As a global speaker and consultant, Heidi has trained thousands of individuals on practical ways to incorporate nutrition, exercise,

and positive psychology strategies to improve their health, productivity, and performance. Heidi is CEO and founder of SYNERGY, a

consulting company that specializes in customized health and performance solutions for organizations.

Heidi’s publications include the NY Times bestseller The SHARP Solution: A Brain-Based Approach for

Optimal Performance (Wiley, Feb 2013), and the follow-up release Stressaholic: 5 Steps to Transform

Your Relationship With Stress (Wiley, Jan 2014).

From 2003 through 2011, Heidi worked as a trainer, coach, and keynote speaker for the Human

Performance Institute in Orlando, Florida. As an experienced speaker, Heidi has been featured at many

national and global conferences, including the Fortune Magazine Most Powerful Women in Business

Summit and the ESPN Women’s Leadership Summit. Heidi has fundraised, trained, and served as a

mentor and nutritionist for several non-profit organizations, including the Leukemia Lymphoma

Society's Team in Training, Livestrong Foundation, and the Challenged Athletes Foundation. She also is

an advocate and volunteer speaker for the Alzheimer's Association. In 2011, Heidi became a Fellow with

the American Institute of Stress, and she currently serves as editor of their quarterly publication, Contentment.

Heidi holds a bachelors degree in communications from Penn State University, where she competed on the Big 10 softball team

and received academic All-American honors. She holds a master’s degree in mental health counseling from Rollins College and a

Ph.D. degree in holistic nutrition from Clayton College of Natural Health. Clients have included Johnson & Johnson, PepsiCo, Cisco,

Dell, Intel, Proctor & Gamble, Morgan Stanley Smith Barney, Merrill Lynch, ESPN and Starbucks, as well as professional and

amateur athletes. Since 2006 Heidi has partnered with Janus Capital to deliver the Energy for Performance program, which teaches

financial advisors how to better manage their personal energy, particularly during periods of stress, and the BrainWorks program,

based on her SHARP book series.

Matthew R. List, CPA, Partner, BKD, LLP, Wichita

Matt is a member of the BKD National Financial Services Group and provides public audit, accounting and consulting services to

financial institutions.

His 20 years of experience include publicly traded clients, assisting clients with financing alternatives,

forecasting and involvement in mergers and acquisitions as well as preparation of financial statement

audits, internal control assessments and operation reviews. He routinely meets with management,

boards and audit committees to discuss technical accounting issues and the impact of financial

accounting decisions. In addition, he is familiar with the requirements of the Securities and Exchange

Commission and Public Company Accounting Oversight Board.

Matt currently serves as a board member for Youth Entrepreneurs and is a member of the American

Institute of Certified Public Accountants and Kansas Society of Certified Public Accountants where he

currently is an active Board member. Matt is also a member of the Institute of Internal Auditors, Risk

Management Association, Kansas Bankers Association and Community Bankers Association.

Matt graduated from Concordia College, Seward, Nebraska, with B.A. degrees in accounting and business management.

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SPEAKER BIOS (cont.)

Robert Harmon, Sr. Vice President, INTRUST Bank, Wichita

Rob Harmon is Senior Commercial Relationship Manager at INTRUST Bank. He has 30+ years of banking

experience in financial accounting, bank operations and commercial lending. Rob serves as an advisory

member of Kansas Global Trade Services and is on the board of directors of Goodwill Industries of Kansas,

Prairie Homestead, CASA of Sedgwick County, World Trade Council of Wichita and GoWichita. He is a

graduate of Wichita State University, holding degrees in accounting and economics.

Teema Roberts, CPA, Chief Financial Officer, Hall’s Culligan Water, Wichita

Christina M. Ricke, CPA, Member & Director, Kennedy and Coe, LLC, Wichita

The people of Kennedy and Coe are Christina Ricke’s specialty. As Director of the Best People Strategy Group, Ricke manages the

firm’s human resource and talent development operations. This means she uses her people skills to lead

change in the areas of recruiting, retention, talent development, employee relations and human resource

consulting using tools such as KOLBE and DISC, while still maintaining her expertise in accounting,

family business and strategic planning.

Christina Ricke’s role with Kennedy and Coe has come full circle since her intro with the firm in 1995. She

became a CPA in 1997, helped the firm organize the Financial Institutions Group (FIG) then became the

leader of FIG. In that position she worked with banks in Kansas, Colorado, Oklahoma and Nebraska and

with special projects across the country. Ricke also chairs the firm’s learning committee and served on its

previous human resources committee.

Ricke has a distinct ability to help people within Kennedy and Coe discover passion and energy for their jobs. Her position in the

Best People Strategy Group ensures building positive relationships and helping others become the best at what they do.

Randolph P. Johnston, MSC, MCP, President, Network Management Group, Inc.

Randolph P. (Randy) Johnston, MCS has been a top rated speaker in the technology industry for over 30 years. He was inducted into

the Accounting Hall of Fame in 2011. He was selected as a Top 25 Thought Leader in Accounting from

2011-2013. His influence throughout the accounting industry is highlighted once again this year by

being a recipient of the 2012 Accounting Today Top 100 Most Influential People in Accounting award for

the ninth consecutive year. Among his many other awards he holds the honor of being one of nine

technology stars in the U.S. by Accounting Technology Magazine. Randy writes a monthly column for

The CPA Practice Advisor, articles for the Journal of Accountancy, and creates articles for both

accounting and technology publications, as well as being the author of numerous books. He has started

and owns multiple businesses including K2 Enterprises in Hammond, Louisiana and Network

Management Group, Inc. in Hutchinson, Kansas. In 2010, NMGI announced their national support of

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SPEAKER BIOS (cont.)

CPA firms. His wife and four children enjoy many experiences together including theatre, music, travel, golf, skiing, snorkeling and

model trains. His experience as a college instructor, management and technology consultant, and advisor to the industry will be

obvious to you in today’s presentation.

Randy can be reached at randyj@k2e.com, randyj@nmgi.com, 620-664-6000 x 112, via www.randyjohnston.com,

www.technologybestpractices.com, www.nmgi.com, or www.k2e.com.

John J. Ferro, CPA/ABV, CVA, Partner and the National Valuation Services Leader, Grant Thornton LLP Forensic

and Valuation Services, New York

Experience

With more than 25 years of financial advisory experience, John provides valuation, litigation, including expert, post-acquisition dispute, and forensic and investigative services to large international organizations. John has significant experience in valuation/fairness opinions for financial reporting, tax, bankruptcy, and litigation purposes to major publicly traded companies and other significant entities. He has provided expert testimony regarding valuation matters in arbitration disputes, jury trials and bankruptcy proceedings.

John has valued businesses in connection with purchase-price allocations, mergers and acquisitions, and litigation, including valuing businesses in 28 countries with a market capitalization in excess of $1 billion. He has led and participated in financial investigations for publicly traded companies. He consults on post-acquisition disputes and serves as a neutral arbitrator. In his arbitration work, he has resolved a number of disputes related to claims in excess of $125 million. John’s experience also includes mergers and acquisition advisory and acquisition due diligence work. John has significant advisory experience in the consumer and industrial products, energy, business services, technology/software, media and entertainment, telecommunications and retail industries. Before joining Grant Thornton, John founded the investment banking practice at FTI Consulting, Inc. Prior to FTI, John was with a Big 6 Accounting Firm for 18 years, serving most recently as a Worldwide Partner and the Managing Director in charge of the Technology, Media and Communications Corporate Finance Group in the U.S., a practice he founded and developed. Representative experience Disputes/Litigation

Served as Chairman of the Arbitration Committee for a post-acquisition dispute between two major international banks regarding the sale of a mortgage subsidiary. Issues included mortgage loan valuation and deferred tax accounting.

Served as neutral arbitrator in a post-acquisition dispute between two major mortgage lenders. Issues included accounting for mortgage loan repurchase reserves and inventory accounting.

Provided arbitration hearing testimony regarding a purchase-price allocation issue in connection with the sale of a major restaurant chain.

Provided jury trial testimony in connection with a valuation dispute of a riverboat casino for a major casino operator.

Provided testimony on the enterprise value of a large publicly traded debtor and on its ability to complete the sale process within a certain period of time in connection with its bankruptcy proceedings.

Prepared a financial analysis on the enterprise value of the debtor, a manufacturer, in connection with bankruptcy proceedings.

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SPEAKER BIOS (cont.)

Investigation

Participated in the financial investigation of a multinational corporation in connection with its financial restatement due to the adequacy of its loan-loss reserves.

Led the financial investigation of a publicly traded construction and engineering firm, regarding the revenue recognition of bill-and-hold transactions.

Performed numerous due diligence assignments in connection with proposed acquisitions. Other Advisory

Financial advisor to a debtor, a utility, which included valuing 13 individual power generation projects and conducting a highly successful auction, which resulted in the sale proceeds covering 100% of the debt, post-petition interest, professional fees and residual equity for the stockholders.

Advisor to a utility in exploring strategic alternatives and provided a valuation for its investment in a wholly owned subsidiary involved in gas marketing, which resulted in the sale of the subsidiary.

Performed certain agreed-upon procedures in reviewing a valuation analysis prepared by a utility relating to the fair market value of the common stock of an entity that was formed for the purpose of acquiring and/or investing in other energy-related businesses or products.

Financial advisor to a utility in exploring strategic alternatives for certain of its unregulated investments.

Provided financial advisory services in exploring strategic alternatives for the sale of a yellow pages directory business.

Advised a large mortgage-service entity regarding the identification and accounting of embedded derivatives.

Advised the Resolution Trust Corporation on the sale of whole loan portfolios and evaluation of the bidding procedures for external advisors.

Professional qualifications and memberships

Certified Public Accountant (CPA)

Accredited in Business Valuation (ABV)

Certified Valuation Analyst (CVA)

NASD, Qualified as a General Securities Representative and as a General Securities Principal

American Institute of Certified Public Accountants

New York Society of Certified Public Accountants

National Association of Certified Valuation Analyst

Association for Corporate Growth, New Jersey Education St. Francis College, BS Accounting

Michael DeBroeck , CTP, AAP, Senior Manager, Treasury Management, INTRUST Bank

Michael has been involved with Treasury Management at INTRUST Bank since 1992 and oversees all treasury management,

merchant and corporate card sales, product development and risk management. He is a Certified Treasury

Professional (CTP) and Accredited ACH Professional (AAP) and enjoys a deep involvement in the treasury

management industry. Michael is a native of Wichita and received his bachelor’s degree from Wichita State

University. Community involvement has included serving on the board of ChildStart (Head Start),

American Heart Association and National MS Society – Mid America Chapter. He is a graduate of the

Leadership Wichita class of 2003. Michael has a long history of involvement within the treasury

management industry from serving on several boards and committees to speaking at both the local and

national level. Michael assists business customers in tailoring deposit, treasury management and

corporate card services to meet their needs.

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SPEAKER BIOS (cont.)

Treasury Management Industry Involvement

EPCOR – Regional Payments Association, Board of Directors, Vice Chair

National Automated Clearing House Association (NACHA) – The Payments Institute, Board of Regents

National Automated Clearing House Association (NACHA) – Government Relations Advisory Group --Past Member

National Automated Clearing House Association (NACHA) – Blue Ribbon Panel --Past Member

Association for Financial Professionals (AFP) – Certified Treasury Professional Test Committee --Past Member

National Automated Clearing House Association (NACHA) & American Bankers Association (ABA) – HIPAA Banking Joint Task Force --Past Member

Kansas Bankers Association (KBA) - Technology Committee --Past Member

Scott Peterson, Director of Government Affairs, Avalara, Inc.

Scott Peterson is Director of Government Affairs for Avalara. He joined Avalara in November 2012 after almost 7 years as the first

Executive Director of the Streamlined Sales Tax Governing Board. At Streamline Scott was the chief

operating officer of an organization of state governments working to make their individual sales tax systems

simpler and more uniform. Prior to Streamline Scott was the Director of Sales Tax for the South Dakota

Department of Revenue. In that position Scott was responsible for the day-to-day management of the state’s

sales tax, the sales tax for 205 cities and 4 tribal governments, and directed the administration’s sales tax

policy. Prior to that position Scott spent 12 years as the principal tax analyst for the South Dakota

Legislature. Scott has been a guest speaker for dozens of different organizations. He has a BS in political

science from Black Hills State University and a MS in public administration from the University of South

Dakota.

Kara Gale, MBM Consultant, Koch Industries

Kara Gale is an internal consultant for Market-Based Management, a subsidiary of and capability group at Koch Industries, Inc. She

joined Koch in 1992 as an IT Training Specialist and moved into the Market-Based Management group

in 2000. Market-Based Management® (MBM) is Koch’s unique management philosophy, and Kara is

part of the team that helps Koch company employees, especially those in supervisory roles, better

understand and apply MBM to get superior results. She specializes in hands-on learning experiences

that transfer theory into real-life application. Kara earned BS and MS degrees in Business Education

from Fort Hays State University, and she currently serves on FHSU’s Department of Management &

Marketing advisory board.