JOURNAL ENTRY THE
THE UTAH ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS
"RELATIONSHIPS DON’T HAPPEN BY ACCIDENT; THEY ARE BUILT THROUGH CONSISTENT, SMALL ACTIONS."
DIVIDENDS OF CONNECTION
MEET PRESIDENT AMY ANHOLT
SPRING 2026
Utah
15 W. South Temple, Suite 1625
Salt Lake City, UT 84101
801-466-8022
mail@uacpa.org www.uacpa.org
Managing Editor
Amy Spencer
as@uacpa.org
2025 – 2026
UACPA Executive Board
President: Amy Anholt, CPA
President-Elect: Rusty Hansen CPA
Vice President: Aaron Clark, CPA
Treasurer: Debbie Davis, CPA
Secretary: Dan Greer, CPA
Member-at-Large: Paul Burnett, CPA
Member-at-Large: Noah Meyers, CPA
Emerging Professionals: Melanie Spencer, CPA
Immediate Past President: Dan Frei, CPA
AICPA Council: Monica Gardner, CPA
CEO: Susan Speirs, CPA
UACPA Staff
CEO: Susan Speirs, CPA
CPE Director: April Deneault
Communications & Marketing Director: Amy Spencer
Member Engagement Manager: Debbie Dujanovic
Cover photo: Amy Anholt, CPA photo by Chris Wood, Robertwoodphotography.com
UACPA Statement of Policy
The Journal Entry is published four times a year by the Utah Association of Certified Public Accountants (UACPA). The opinions, views and articles expressed in this magazine are those of the authors and not necessarily those of the UACPA. This magazine should not be deemed an endorsement by the UACPA or its committees or editorial staff of any views, opinions or positions contained herein. Copyright © 2025 Utah Association of Certified Public Accountants
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CEO’S MESSAGE
SUSAN SPEIRS, CPA
Beginning July 1, 2026, Utah will implement significant changes to licensure requirements for Certified Public Accountants. These changes, enacted through Senate Bill 15, reflect a broader national conversation regarding the CPA workforce and the need to modernize entry into the profession while maintaining rigor, integrity, and competence.
The most prominent change is the elimination of the traditional 150-hour education requirement as a prerequisite for licensure. Historically, CPA candidates were required to complete 150 semester hours of higher education, often necessitating a fifth year of schooling or a master’s degree. Under the new law, candidates may instead obtain a bachelor’s degree, master’s degree, or equivalent with a concentration in accounting and business, as defined by rule. This aligns with trending in the education community around the nation to reduce the amount of hours it takes to gain bachelor’s and master’s level education. By specifying degree requirements, statute language remains relevant over time without requiring updates. This modification also removes a longstanding barrier to entry as there was little consistency as to what the additional 30 hours should be comprised of across jurisdictions, as well as many pieces of research that indicated that the additional 30 hours was not necessarily creating better CPAs. Utah and 32 other states have passed legislation that broadens pathways to licensure with an additional 17 jurisdictions currently working on legislation.
Candidates holding a bachelor’s degree will now be required to complete two years of qualifying accounting experience, while those with a master’s degree will continue to qualify with one year. This shift underscores a move toward competency-based evaluation, recognizing that practical, supervised experience is a critical component of professional readiness.
S.B. 15 continues to maintain the requirement to pass the Uniform CPA Examination, the AICPA Code of Conduct and Utah Laws and Rules examinations. These examination standards remain a cornerstone of licensure, ensuring consistency and technical proficiency across the profession.
S.B. 15 also enhances mobility and practice privileges. Individuals licensed in other states may practice in Utah, provided they meet examination equivalency standards, education and experience and consent to Utah’s regulatory authority. This provision supports workforce flexibility and reflects the increasingly interstate nature of accounting services.
Additionally, the legislation strengthens enforcement mechanisms by authorizing the Division of Professional Licensing (DOPL) to issue citations and fines for unlawful conduct related to the practice of public accountancy. This change reinforces the state’s commitment to protecting the public and upholding professional standards.
Collectively, these reforms represent a strategic recalibration of CPA licensure. By reducing educational barriers, emphasizing experience, and maintaining rigorous examination standards, Utah is positioning itself to address workforce challenges while preserving the profession’s essential role in assurance, and public trust.
As the July 1, 2026 implementation approaches, employers, educators, and candidates alike should prepare to adapt to this new framework — one that reflects both the evolving needs of the profession and the enduring importance of CPA licensure. n
BEYOND THE NUMBERS
UACPA PRESIDENT AMY ANHOLT SHARES THE ROI OF SOFT SKILLS
BY AMY ANHOLT, CPA
Asignificant part of our identity is defined by our skillset. Skills come in many forms, but they are often divided into two main categories: hard skills and soft skills. Hard skills represent our specialized and technical expertise, while soft skills reflect our humanity. They are nuanced, interpersonal abilities like communication, listening, etiquette, empathy, trust, ethics, inclusion, participation and collaboration. They dictate how we navigate the world and how others experience us.
Hard skills can open doors, but soft skills determine whether you are invited in and whether you stay there. These non-technical skills build careers, strengthen relationships and create meaningful opportunities.
As leadership expert Simon Sinek has said in his book Start with Why, “People don’t just connect with what you do; they connect with why you do it.” That "why" isn't found in a spreadsheet or a tax return; it is communicated through the way we relate to others.
BEYOND THE RESUME
During my final year of college, I felt the familiar weight of recruitment season. I was comfortable with my hard skills. My GPA was solid, my resume was polished, and my recommendations were strong. However, I soon realized that interviews are rarely designed to test your technical knowledge. Instead, they are structured to evaluate your soft skills. When you are asked to describe how you handled a difficult situation, adapted to change, or worked through a challenge, the interviewer is learning about how you communicate, how you listen, how you think, and how you engage with others. They determine whether you are the right person beyond the paper.
Presence matters in everyday interactions. Social psychologist and former Harvard professor Amy Cuddy explores body language in her 2012 TED Talk, Your Body Language May Shape Who You Are. Her research focuses on how nonverbal behavior affects our internal state. After struggling with imposter syndrome, Cuddy discovered that by changing her physical stance, she could trick her brain into regaining the confidence she thought she had lost. Her journey shows us that you can develop these traits and you don’t need to be born with them.
THE POWER OF SMALL INTERACTIONS
My appreciation for soft skills started early. While working at a property management company as an accounting clerk in college, I was coached on a simple task: answering the phone. My manager taught me to move past a transactional greeting toward a warm, welcoming one that let the caller know we were glad they reached out.
Until that moment, I hadn’t realized how much that small interaction mattered. I was likely answering calls in a more transactional way, simply stating the company name. I was grateful that someone took the time to point it out and teach me a better approach. It was a simple lesson, but one that helped shaped how I think about communication, first impressions, and the impact of even the smallest interactions.
These small acts with big impact were further cemented as valuable principles before I entered the workforce. I had the opportunity to host a managing partner from a Big 5 firm
for a campus event. Between his back-to-back lectures, I took a chance and asked if he’d like to grab a milkshake at a local spot. To my surprise, he said yes.
That simple decision to spend time with a student instead of catching up on emails or returning calls left a lasting impression on me. What started as a casual conversation over milkshakes became the beginning of a professional relationship. I later had the opportunity to work with him in my roles at Arthur Andersen and KPMG, and again at Dental Select. He was genuine, present, and intentional — someone who demonstrated the value of truly connecting with others.
I see this principle play out in my role as I step into the role as president of UACPA this year, where we are focusing on the importance of soft skills. It is a reminder that while technical expertise is essential, it is the way we engage with others that often makes the greatest difference.
BUILDING A CULTURE OF CONNECTION
As part of our focus on soft skills, we will learn more about enhancing relationships and taking them beyond transactions. We saw this at Dental Select, where our finance team replaced traditional birthday gifts with a simple tradition: a team lunch at a restaurant of the recipient's choice. By removing the pressure of gift-giving and focusing on shared time, we saw a massive return on investment. People felt valued and included, and connected. It became something the entire team genuinely looked forward to.
In 2020, many of our soft skills were tested in ways we could not have anticipated. As we shifted to remote work, we lost some of the natural connection that comes from being physically present with others. Facial expressions were hidden behind masks, and spontaneous conversations became less frequent.
The award-winning journalist, author and speaker Celeste Headlee’s 2015 TEDx Talk, 10 Ways to Have a Better Conversation, focuses on the idea that conversational competence is the most overlooked soft skill in the modern professional world. Great conversation simply requires us to be present and to listen with the intent to understand, rather than the intent to respond.
THREE PILLARS FOR GROWTH
As I reflect on my journey, I prioritize three specific soft skills:
1. Respect and Valuing Others: It is important to me that the people I interact with feel valued and acknowledged. Every person brings their own experiences, perspectives, and contributions. Even when we may not agree with someone, it does not diminish their value. I often remind my kids of this when they express dislike for a person, teacher, or musician, for example. There is always a human being behind action or creation. You do not have to like everyone, but you do have to respect them. Recognizing the inherent value in others is foundational to strong relationships.
2. Active Listening: Listening is one of the most underrated skills we have. Too often, we listen with the intent to respond rather than to understand. Active listening requires focus, patience, and a genuine desire to hear what someone else is saying. Some of the most meaningful professional and personal relationships I have developed have come from simply taking the time to truly listen. When people feel heard, trust is built, and communication becomes more effective.
3. Intentional Relationship Building: Relationships don’t happen by accident; they are built through consistent, small actions. Whether it’s a follow-up note or a shared milkshake, these moments define a career.
The world needs our technical talents, but it thrives on how we show up for one another. Soft skills are what make us memorable and, ultimately, what define our impact. With intention and practice, we can continue to develop them throughout our lives and mentor and model them for those around us. Your example impacts young professionals, students, children and family members, and colleagues.
Sometimes, a successful career really does start with something as simple as a milkshake. n
Amy Anholt, CPA is the Chief Financial Officer for Car ADAS Solutions, bringing extensive experience in accounting and financial leadership across both public accounting and private industry. She has held senior roles at KPMG US, Arthur Andersen, and Dental Select. She is passionate about building strong relationships, developing others, fostering adaptability, and promoting meaningful collaboration in her workplace and throughout the accounting profession.
MEET UACPA PRESIDENT AMY ANHOLT, CPA
AUtah resident since age seven, Amy Anholt maintains deep roots in the state, particularly in Escalante where her father was born and the setting for many cherished family memories. Currently residing in American Fork, she previously lived in Farmington before relocating in 2002. Family is a central pillar of her life; she shares a close bond with her three brothers who each have 5 children, prioritizing annual traditions and quality time with her large extended family. Amy's professional background is rooted in service and interpersonal connection. Early roles as a Certified Nursing Assistant and a special needs substitute teacher shaped her perspective, while positions at a local coffee shop and Mervyn’s Department Store instilled a lasting appreciation for "soft skills." At Mervyn’s, she learned the vital importance of acknowledging every individual promoting visibility and hospitality that has remained a guiding principle throughout her career.
We had our first official set of kittens to care for when one of the stray cats near us was pregnant, and, then she wasn't. We had to go on a search mission to find where her kittens were safely tucked away. As soon as they were old enough we took them in. Cared for them until they could each get adopted.
What led you to become a CPA? I love teaching and math and wanted to teach at a college level. My Uncle was an accountant, I invited him to breakfast and he convinced me to join the accounting profession. As soon as I began my education in the business school I felt at home. I loved what I was learning, and got involved in Beta Alpha Psi, spent a lot of time on campus with my (now) life-long friends.
What do you like about being a CPA? The variety of skills that are available to learn and embrace. You can be any type of accountant that you want – and everyone needs an accountant.
What would surprise people to know about you? I have 5 kids – I mean, that is a lot, right? It surprises me. It certainly spun us into a different level taking our family of 5 to a family of 7 overnight. I learned quickly, after the initial shock of it all, that it is awesome to have a set of twins as the caboose of your family.
How did you get into fostering kittens? It started with a stray black cat that was hanging around the church across the street. We decided to test the waters by luring her to our yard with wet cat food. That did the trick, and we kept the food coming. She remained an outside cat, and seemed to like her surroundings and the security of being fed. It wasn't long before we saw a little white-faced kitten pop it's head through our red wooden fence. To our surprise, this black cat was
We were fostering with Best Friends Animal Society when the No-Kill Shelter Bill passed. Our foster cat Hot Pocket was invited to be part of the signing at the capitol. They wanted to take one of their most adorable foster kittens with them. And, of course Hot Pocket fit that bill.
What is your favorite book or author? I enjoy scary short stories, or fictional novels. Not recent reads, but some of my favorites are Scary Stories to Tell in the Dark by Alvin Schwartz, and The Golden Compass by Phillip Pullman. I also enjoy reading recommendations to me by my colleagues.
What do you like to do outside of work? Walks with my family, live music, movies in a theater, road trips, and going to Disneyland.
What are some of your goals both personally and professionally? I’m working to learn new tools to help me tell the financial story to business owners more effectively, with a focus on forward looking forecasting and models for predicting outcomes of varying decisions for growth. I want to make more memories with my family – both immediate and extended families.
What advice do you live by?
Work hard, play hard. Be kind and patient, anger rarely results in a good outcome. Don’t jump to conclusions. Do your best not to judge. Allow people to be their true selves – don’t get in their way. n
BY THE
NUMBERS
WORKFORCE READINESS
These numbers come from Instructure's State of Learning and Readiness Report in October 2025 where 1,210 individuals ages 18 and older were surveyed.
87
PERCENTAGE OF GEN Z WORKERS WHO SAY THEY FEEL UNPREPARED TO SUCCEED
88
PERCENTAGE OF NEW PROFESSIONALS WHO BELIEVE MORE TRAINING WOULD HELP CAREER ADVANCEMENT
70
PERCENTAGE OF U.S. WORKERS WHO SAY THEY FEEL UNPREPARED TO SUCCEED IN THE CURRENT WORKFORCE
PERCENTAGE OF NEW PROFESSIONALS WHO WANT TO UPSKILL TO SWITCH CAREERS, BUT DON'T KNOW WHICH CREDENTIAL MATTER MOST 60
32
PERCENTAGE OF NEW PROFESSIONALS WHO SAY THEIR SKILLS WON'T SURVIVE ECONOMIC SHIFTS
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REGULATORY STABILITY FOR CPAS IN THE 2026 SESSION LEGISLATIVE SESSION RECAP
BY CRAIG AND RYAN PETERSON
The 2026 Utah legislative session concluded as an active, though comparatively measured, period on Capitol Hill. Lawmakers introduced more than 1,000 bills — one of the highest totals in state history — and ultimately passed 541. Despite the volume, the session maintained a steady and relatively orderly pace, reflecting a more traditional rhythm compared to the compressed and, at times, contentious finishes of recent years.
As in prior sessions, fiscal policy remained a central focus. The Legislature approved a state budget of approximately $31 billion while continuing a multi-year trend of incremental income tax reductions. This continued approach underscores the state’s emphasis on economic competitiveness and taxpayer relief, even as lawmakers worked within a more constrained budget environment.
The policy agenda this year spanned a broad range of issues, including housing affordability, judicial structure, education, and immigration. Legislators also continued to grapple with the pressures associated with Utah’s growth, focusing on balancing infrastructure needs, institutional capacity, and long-term fiscal sustainability.
For the accounting profession, the 2026 session was notably lighter from a regulatory standpoint. Unlike prior years, which saw meaningful changes to licensure and professional requirements, this session did not include any major revisions to CPA licensure. Entering the session, there was some expectation that legislators or stakeholders might seek to revisit or refine the licensure updates adopted during the previous session through
Senate Bill 15. Ultimately, no such efforts materialized, allowing those changes to remain in place as the profession continues to operate under the updated framework.
While the absence of licensure changes provided a degree of stability, the session still offered an opportunity to demonstrate the value of the UACPA’s relationships within the legislature. Building on years of consistent engagement and credibility, Susan Speirs was invited to work directly with Rep. Loubet on the development of HB 176. The bill sought to address questions surrounding the ability of CPAs and attorneys to serve as trustees in certain circumstances — an issue of practical importance for many practitioners and their clients.
While HB 176 originally proposed broad statutory changes, stakeholder feedback, including key input from the UACPA, led to a more refined, narrower score. The final third substitute primarily clarifies and reinforces existing standards rather than imposing new mandates. This highlights the collaborative process where the Legislature relied heavily on professional expertise when addressing technical issues.
More broadly, the 2026 session reinforced a continued emphasis on predictability and incremental policymaking. Compared to sessions that featured sweeping reforms or high-profile policy shifts, this year’s work was more focused on refinement — adjusting existing systems, making targeted investments, and maintaining fiscal discipline. For CPAs, this environment provides a level of
regulatory stability while also highlighting the importance of remaining engaged in ongoing policy discussions that may shape future changes.
Looking ahead, much of the substantive policy development will continue during the interim period. As is often the case, complex or technical issues that do not reach full resolution during the session are studied further through interim committees and stakeholder processes. This approach allows for more deliberate consideration and increases the likelihood of consensus-driven policy when the Legislature reconvenes.
For the UACPA, the 2026 session serves as a reminder of the importance of sustained engagement and relationshipbuilding. The ability to contribute meaningfully to legislation such as HB 176 demonstrates the value of a trusted and knowledgeable presence in the policymaking process. As the Association looks toward the interim and the next legislative session, maintaining that level of engagement will remain critical to ensuring that the profession’s perspective is represented.
As always, it is an honor for Peterson Consulting Group to represent the Utah Association of Certified Public Accountants. We look forward to a productive interim period and continued collaboration as we prepare for the next legislative session. n
Ryan Peterson is the managing partner of Peterson Consulting Group. He has been a contract lobbyist in the state of Utah for 12 years. He received a degree in economics from the University of Utah with a focus on statistics and econometrics. He is an avid golfer and resides in Salt Lake City.
Craig Peterson, senior partner of Peterson Consulting Group, has been involved in legislative processes for almost 40 years as a State Representative, State Senator, and Republican Senate Majority Leader. During the past 20 years, he has been a lobbyist, successfully representing a broad spectrum of clients.
What to Consider When Choosing a PEO
If you feel overburdened and overwhelmed by HR demands, a Professional Employer Organization (PEO) could be the secret to simplifying your HR department and giving you more bandwidth to focus on what matters most – running your business.
What Is a PEO?
A PEO provides outsourced solutions for everyday HR administrative tasks throughout the employee life cycle. From hiring and onboarding to payroll, employment taxes, and benefits, PEOs help shoulder the HR burden on your behalf so you can spend more time on core activities and strategic imperatives.
Why Choose a PEO?
Choosing a PEO helps you prioritize your people and protect your time by allowing you to:
• Reduce administrative burden – Outsourcing businesscritical HR tasks to a PEO helps you with timely completion while lifting the administrative burden off your shoulders.
• Focus on your core business – Reducing your administrative load can give you back hours each week, allowing you to focus on strategic business activities and better navigate business challenges.
• Boost employee engagement – A PEO can help you engage employees by proactively addressing employee concerns and prioritizing professional development.
How To Choose the Right PEO for Your Business
Most PEOs offer the same core services, including payroll and taxes, employee benefits, insurance, and regulatory compliance support. In addition, some may also offer targeted support in areas like recruiting and hiring, professional development, learning management, and employee relations.
Selecting a PEO can help businesses to:
• Offer world-class benefits – Improve retention and gain a competitive edge by offering benefits that rival Fortune 500 companies, supported by seamless enrollment and administration.
• Offer flexible work arrangements – Manage remote and hybrid workers effectively while improving productivity.
• Address compliance guidelines – With tailored action plans from a team of specialists, reduce risk, keep employees safe, and stay compliant with your industry's regulations.
• Make better decisions – Get detailed analytics and reports that help you make better hiring, retention, and talent management decisions.
• Streamline processes – Leverage HR technology to improve recruitment and manage HR, payroll, and benefits with selfservice tools and insights.
How To Select a PEO
Selecting a PEO takes time, effort, and a clear understanding of your business needs and goals. To find the best PEO match for your business, follow these 8 steps:
1. Assess your workplace needs to determine your HR and risk management support requirements and align these with your business goals.
2. Ask for references to fine-tune your assessment for fit and determine if a PEO is right for your specific business and working style.
3. Research the PEO's online presence, including social media and third-party reviews. Assess their culture, brand, and working relationships to better understand the company's administrative and management expertise.
4. Check for membership in the National Association of Professional Employer Organizations (NAPEO), representing the PEO industry.
5. Research company history to assess certifications and determine whether a CPA audits their financial statements independently.
6. Review contracts and service agreements carefully to ensure clear and realistic responsibilities, liabilities, and fee structures.
7. Know what the service model includes because not all models are structured the same.
8. Evaluate the available technology and consider how easily it integrates with your business operations. Ask about implementation and training support to meet your goals for manager and employee self-service, among other things. Paychex is proud to be
Access and share the full article on choosing a PEO at go.paychex.com/uacpa-apr26.
STUDENT AWARDS
Each year, the UACPA honors an outstanding graduating accounting student from every university in Utah for their exceptional achievements and professional potential. Recipients are selected based on their academic excellence, engagement in extracurricular and professional activities, and a demonstrated commitment to the field. These individuals will be recognized at their commencement ceremonies this spring, where they will also receive a $1,000 award from the Utah CPA Foundation to assist with CPA Exam expenses. To highlight their accomplishments, their nominating professors have provided personalized commentary for each award winner.
BRIGHAM YOUNG UNIVERSITY
DAKIN RUST
Dakin will be graduating with a MAcc degree in April and starting full time employment with Connor Group in Lehi. He is the longest-serving member of the current Hub Project research team at Brigham Young University and has emerged as one of its strongest leaders. In addition to being the most prolific technical writer this group has had in years, he has taken on significant administrative responsibilities, including organizing meetings, coordinating assignments, and mentoring new team members. While most members of the Hub Project team gravitate toward one content area supported by our websites (RevenueHub.org, FinancialReportingHub.org, IPOHub.org and ESGReportingHub.org), Dakin has researched and written for three of the four sites. He is highly respected by his peers, and his intellect, reliability, communication skills, and leadership make him an invaluable member of the team. Dakin is an exceptional student who will add value on day one in the profession.
ENSIGN COLLEGE
GEISA REIS
Geisa was recommended for her exceptional combination of professional experience, academic commitment, leadership, and service. Geisa currently works in the accounting department for the LDS Church Educational System, where she demonstrates professionalism, integrity, and a commitment to the principles of good stewardship. Geisa’s clear focus on a career in tax accounting and her preparation for the CPA Exam shows her commitment to becoming a highly qualified and ethically grounded professional. She consistently approaches her coursework with the mindset of a future CPA who understands the long term importance of her responsibilities to the profession. Her volunteer work assisting undocumented immigrants through complex legal processes demonstrates qualities rarely seen at the student level. She recently sponsored and organized an event on campus for international students needing assistance with tax return preparation. Her empathy, meticulous attention to detail, and the ability to support individuals in need are all characteristics essential to the accounting profession.
SOUTHERN UTAH UNIVERSITY ANNALEE MACARTHUR
Annalee is a well-prepared young professional with a bright future. She has been an accounting TA, completed three different internships, served as vice president of the Beta Gamma Sigma Chapter, treasurer of The National Society of Leadership and Success, and director of email marketing for Women in Business. As a double major in Accounting and Finance, Annalee was recognized as the Outstanding Junior in Finance and was the School of Business Valedictorian. After completing her undergraduate degree, Annalee excelled in her Master of Accountancy program. She has already passed one section of the CPA Exam and was hired as an accountant by the San Francisco 49ers. Outside of work and studying, she enjoys time with friends and family, getting lost in a good book, and escaping to the beach whenever she can. Annalee is also a big fan of what she likes to call “grandma hobbies,” including crossstitching and crochet, which she finds relaxing after a busy day.
UNIVERSITY OF UTAH
BRENDON DANG
Brendon exemplifies what the student the award is meant to recognize. While maintaining a strong academic record and great marks in accounting, Brendon has distinguished himself through consistent leadership and service. He is graduating with his bachelor’s in accounting and plans to continue into the MAcc program this fall, reflecting both his commitment to the profession and his long-term vision for growth. Brendon has been deeply involved in Beta Alpha Psi and the VITA program, where his impact has been especially meaningful. As a VITA officer, he has taken on a significant share of the workload to ensure the program runs smoothly. His contributions often go unnoticed, not because they lack importance, but because he approaches his work with humility and a team-first mindset. What sets Brendon apart is his reliability, work ethic, and quiet leadership. He shows up, follows through and supports those around him. In many ways, he represents the backbone of student-led initiatives. Recognizing Brendon with this award not only honors his individual contributions, but highlights the value of selfless service and dedication.
WEBER STATE UNIVERSITY
CHRISTIPHER ANDREWS
Christipher has consistently demonstrated a strong work ethic and a commitment to exceeding expectations throughout his academic career. He has earned an outstanding GPA in accounting, reflecting both his mastery of complex material and a disciplined approach to his studies as he prepares for a professional career in the field. He has successfully completed rigorous, time-intensive projects analyzing accounting processes, systems, and internal controls, demonstrating both technical competence and analytical skill. He is highly deserving of recognition as the Outstanding UACPA Student.
UTAH STATE UNIVERSITY MALINA ERICKSON
Malina is an exceptional student whose dedication to excellence is evident in every aspect of her work. She has made a meaningful impact throughout her time at Utah State University. As a student, Malina has excelled academically and consistently produces high-quality work. As an officer in Beta Alpha Psi, she has helped organize events, meetings, and other initiatives that strengthen the club and its members. In her role as a teaching assistant, she has demonstrated reliability, patience, and professionalism while supporting students. Meticulous and detail-oriented, Malina approaches her work thoughtfully and maintains a strong commitment to accuracy and integrity. She approaches responsibilities with preparation, focus, and a willingness to go the extra mile. Malina is a delight to have in our accounting program. She carries herself with professionalism and maturity, and she contributes positively in every role she takes on. She has a very bright future ahead of her!
UTAH TECH UNIVERSITY ISAAC OLIVAS
Isaac has consistently demonstrated both academic excellence and strong leadership in the classroom. He stands out not only for his grasp of accounting concepts, but also for the positive energy and engagement he brings to every class. Isaac is approachable, friendly, and highly respected by his peers, often helping others better understand course material while contributing meaningful insights to discussions. In addition to his academic success, Isaac has shown a strong commitment to his professional development. He has secured a position with Tanner LLC, where he will continue to build on the knowledge and skills he developed at Utah Tech. Isaac represents the very best of what we hope for in our accounting students: dedication, professionalism, and a genuine desire to learn and grow. His combination of technical ability, leadership, and character makes him highly deserving of this recognition from the UACPA.
UTAH VALLEY UNIVERSITY ARIA TAYLOR
Aria is graduating with her Master's in Accountancy in April 2026. She began her academic journey in vocal performance, but discovered a passion for accounting and found her calling in tax, where she enjoys solving complex problems and helping clients navigate challenging situations. At UVU, Aria has played an active role in the accounting community through Beta Alpha Psi, the Utah Valley Accounting Society, and the MAcc program, where she has contributed as a student ambassador and graduate assistant. Faculty members describe her as determined, thoughtful, and thorough, with a strong sense of professionalism and a consistent willingness to support the department. Known for her dedication, reliability, and genuine spirit of service, she has made a meaningful impact on the students and programs around her. After graduation, Aria will join Squire & Company as a tax associate and plans to complete the CPA Exam by the end of the year.
WESTERN GOVERNORS UNIVERSITY REBECCA KELLIS
Rebecca joined WGU in late 2024, completing her entire undergraduate accounting degree in just two terms. After completing her bachelors degree in accounting, she began her Master of Science in Accounting in 2025. She has nearly completed her coursework while working full time in an accounting role. She is an active student member in the UACPA, and plans to further her career in the profession.
WESTMINSTER UNIVERSITY BAYLEE WHITE
Having taught Baylee across five different courses, I can confidently say she is one of the most exemplary students I have had the privilege of working with. She epitomizes the qualities of academic excellence, professionalism, and community commitment that this award seeks to recognize. Baylee sets a high bar with her work ethic and her approach to every project with a passion for excellence. Remarkably, she maintains this high standard of academic and professional rigor while balancing extracurriculars, community service, and the responsibilities of parenthood. In addition to maintaining an exceptional GPA, Baylee has made a profound impact through her two years with the Tax Clinic. Her sense of lightheartedness and optimism shine through even in the face of high pressure situations. At the Tax Clinic, Baylee excels at managing the demanding workload, ensuring her peers stay on track while offering support to the under served community members. Baylee navigates challenges with a calm and steady demeanor, allowing her to remain focused and productive under pressure. It is rare to encounter a student this level of academic excellence, professional promise,and genuine community commitment. I have witnessed Baylee’s growth as both a student and a young professional, and I am confident that she will continue to make significant contributions to the accounting field and to society at large.
NEW MEMBERS
Congratulations to the following individuals who were approved for membership in the UACPA as of Dec. 31, 2025.
Jake Chapman
Haynie & Company
Tanner Chritchfield
Higgins & Morell, P.C.
Caleb Crump
Shu D. Dai
Mountain America Credit Union
Michael Foote
Carter Green
CMP: Layton
Jake J. Udy
CMP
Stephanie Greenland
Bethany Harker
Jones Simkins LLC
Zach Jensen
Jared Rohatinsky
Squire & Company, PC
Taylor Johnson
Jack Thomas
Larson & Company PC
Aly O’Rourke
Jaci Peterson
Jordan Poll
Eide Bailly, LLP
Wasif Z. Rai Khan
Student Affiliates
Brigham Young University
Hsin-I Lin
Linda Andreasen
Chaoyi Li
Alyssa Sullivan
Kylee Jensen
Ensign College
Amelia K. Meli Shortland
Yanik Amorim
Sara I. Cordero Benaun
Minori Tagaya
Marcela Jara Oliveira
Yutong R. Winterton
Heber W. Portlock
Scott M. Thomas
Justin Reid
Orson W. Portlock
Kwabla Achille Kumi
Rischa Janeale D. De Leon
kaito nozaki
Aurimar M. Rocha
Tomoka Inoue
Rebecca Byram
Jason S. Byram
Rathana Phourng
Southern Utah University
Jaime A. Dolan
Hilary E. Burton
University of Utah
Amron-Blue K. Fiaui
Ashley Anderson
Jed Masson
Jing Liao
SI WU
Darrin Yoon
Kennedy Hilderbrand
Maia Moya
Joseph Marshall
Jaquelyn Correa
Isaac Clark
Macy Hart
Utah State University
Malina Erickson
Elizabeth Simcox
Matthew L. Benjaminsen
Andrew Hugie
William J. Finlinson
Vanessa Bylilly
Corbin Carnahan
Utah Tech University
Kevin B. Sauvageau
Jayden C. Grimm
Utah Valley University
Luna Ortega
Michelle Jackson
Emma M. Roberts
Paula Y. Gaona
Alexis Beagley
Jackson Thurman
Patricia C. Carroz
Tanner J. Wright
Carson R. Jones
I-Tsen Lo
Yazlaii Quintana Barrios
Ralph Ochoa
Stevie Ibarra
Katelyn Riding
Weber State University
Kiara Hayward
Matthew R. Baker
Pragna Priya Dudde
Jarom D. Reed
Makeila Valquinto
Amanda Durfee
Karla A. Gracia Tiznado
Jera Burgess
Jarron K. Brown
Nathan A. Thompson
Benjamin R. Walter
Scarlet D. Singleton
Blake Miller
Abby Lewis
Ava L. Egan
Kanyon Page
Olivia M. Riley
madalyn myers
Hannah J. Wayment
Brandon J. Hullinger
Riley E. Bentley
Tanner B. Rogers
Maya Smith
Emily Langford
Jorgen Dove
Alejandro Perales Lugo
Justin Gross
Quincy Christopherson
Morgan Adams
Western Governors University
Pelagia Almanzar-Lion
TessaLynn Hoyt
Dixie Banham
Melisa Crnica
Braxton Summers
STUDENT MEMBERS
CONT.
Monique George
Amy Heaps
Kevyn Langston
Rebecca Kellis
Peyton Kjar
Monique R. Lewis
Douglas A. Mullikin
Jaxson C. Spencer
Steven Seegmiller
Stephen Bruckman
Abigail Rushton
John A. Amador
Alina J. Zitting
Christina B. Grow
Rebecca Snarr
Elina Fred
Andrew J. Holding
Ryan Beattie
Kennya Magallanes
Hernandez
Morgan Pombo
Tyus O. McIntosh
Denver C. Lowe
Sydnee Ellis
Bennett Honstein
Ferol E. Tuttle
Maggie Monroe
Rylee Christensen
Ayla Russell
McKenzie S. Clawson
Caden M. Flint
Catherine Wells
Megan Feeney
Jacob Sampson
James W. Sweeney
Joshua Bott
Laura Jahns
Jason McKinley
Priscilla Apodaca
MEMBERSHIP
MEMBERS IN THE NEWS
Tell us about your employment changes or what’s been happening at your firm. Send your news to Amy Spencer, as@uacpa.org.
Dan Griffths is now the COO at Tanner LLC. This promotion comes after working at Lume as President & CEO for 5 years. Prior to Lume, Dan spent nearly 8 years at Tanner LLC as a partner and as the director of strategy & leadership. He has served as board member for the AICPA and on the Utah State Board of Education. He earned his bachelors and masters degrees from Brigham Young University.
Citrin Cooperman entered the Salt Lake City market through its strategic acquisition of Chicago-based firm ORBA. This move took place at the end of 2025 and comes with a significant expansion into the Mountain West. By integrating ORBA's existing Salt Lake City operations, Citrin Cooperman aims to bring its deep resources in tax, assurance, and specialized business advisory to Utah's thriving middle-market and high-net-worth sectors.
Haynie has launched Haynie IT to provide fully managed IT and cybersecurity services to help businesses manage the growing role of technology in their operations. The division is led by experienced professionals with more than 40 years of combined IT experience the division, clients will now have access to expanded support beyond traditional and accounting and advisory services.
Larson & Company has been recognized as one of Accounting Today's 2026 Regional Leaders for the Mountain Region. As one of 10 Mountain Region firms on the list, Larson & Company received this honor as they have demonstrated sustained revenue growth, strong client relationships, and a commitment to delivering meaningful value in an increasingly complex financial landscape. Founded by Dennis Larson in 1975, the firm has grown from a single-location practice into a three-office firm with 115 employees.
Armanino, one of the top 20 largest accounting and consulting firms in the U.S., has officially entered the Utah market by acquiring Salt Lake City-based Cooper Savas LLC. Under the leadership of founder Phil Cooper, the Salt Lake City team will continue to operate from its downtown and Cottonwood Heights locations, now bolstered by Armanino's advanced technology and alternative practice structure.
Squire has acquired the HintonBurdick CPAs & Advisors, effective January 1, 2026. This strategic merger unites two of the region’s most respected firms, significantly expanding Squire’s footprint across the Intermountain West. With the addition of HintonBurdick’s offices in St. George, Cedar City, Richfield, Mesquite, and Mesa, Squire strengthens its specialized service offerings in government auditing, construction, and tribal enterprises.
BOARD QUESTION
IF YOU COULD WAKE UP WITH A NEW SKILL OR TALENT, WHAT WOULD IT BE?
Amy Anholt, CPA
"I’d love to wake up as a skilled pianist and vocalist. I’ve always loved music, but I gave up piano lessons far too soon. Some of my favorite memories are playing at family Christmas parties and performing a duet— feeling the synergy and momentum as we played together and created something bigger than either of us was unforgettable."
Melanie Spencer, CPA
“I would love to wake up bilingual. Understanding another language is a huge advantage in our increasingly global landscape.”
Rusty Hansen, CPA
“I’m torn between the meditative art of fly fishing and the superpower of perfect articulation. While the river offers peace, communication is the currency of connection. Waking up with the ability to translate complex thoughts into nuanced, graceful speech would be the ultimate gift — an investment in human relation that offers a lifetime of ROI.”
Noah Meyers, CPA
“I'd love to wake up as a concert pianist. There's something about sitting down solo at a piano and holding everyone’s attention that seems fascinating."
Paul Burnett, CPA
“I’d choose the ability to deeply connect and communicate with people on an emotional level, paired with a sharper memory for the details that matter to them. I think those skills would help me build stronger relationships, support others more meaningfully, and become someone people feel truly understood by.”
Debbie Davis, CPA
"I would want the ability to speak and understand all languages. Why? My preference is always to get information at the boundary/point of origin so that the information isn't filtered. Being able to speak and understand all languages would remove potential barriers and expand learning."
Dan Greer, CPA
“I love music! I listen to different genres of music ... as I like to say, I listen to just about everything from Prince to Pavarotti. Though I love music, I can't carry a tune in a bucket! If I could wake up one day with a new talent, it would be to sing like Josh Groban.”
Aaron Clark, CPA
"I would choose to be a better teacher/ coach/mentor. I've been blessed with many great teachers and coaches in my life, and I hope to be able to share the skills and knowledge that I've learned with others to continue their legacy."
BOARD CONT.
Monica Gardner, CPA
“I love to travel, so being able to wake up and speak any and all languages would be a skill I would love to have. I am also impressed with those that are musically inclined — whether it is a natural talent or lots of practice, so I would also like to wake up and be able to play any instrument and sing.”
IF YOU COULD WAKE UP WITH A NEW SKILL OR TALENT, WHAT WOULD IT BE?
April Deneault
MEMBERSHIP
“If I could wake up with a new talent, I’d love to be a better cook, like my mom and sisters. They can turn simple ingredients into amazing meals with zero effort, while I’m glued to a recipe. I’d love to have their instinct, confidence, and kitchen magic.”
Debbie Dujanovic
“I think opera singers are some of the most talented people on the planet. So, if I could choose any talent, I’d trade my shrieky, out-of-tune singing voice (it's a stretch to call it a singing voice) for a beautiful operatic one that could actually make people want to listen."
Amy Spencer
“I have always admired presenters who speak with conviction and clarity, while flawlessly delivering an impactful message. I would be thrilled to wake up one day and throw together a TED Talk and maybe launch a YouTube channel where viewers are impressed not only with my message, but also my delivery."
Susan Speirs, CPA
“If I could wake up one morning with a new skill or talent, it would be to be able to play the piano at a concert pianist level. Music talks to the soul, soothes the soul and can communicate in ways that words cannot. In all my spare time, I need to find a piano teacher.”
NEW LIFE MEMBERS
Congratulations to the following individuals who joined the UACPA in 1986 and are celebrating 40 years of membership.
Cindy M. Brickley
Cleon P. Butterfield
Kent H. Roner
Paul D. Judd
Alan B. Maughan
James S. Bean, Jr.
David L. Holyoak
Charles R. Pyne
Ray B. Whitney
Lewis J. Sundberg
Tim Larsen
Mary L. Thompson
Nolan L. Merrill
Breck E. Tuttle
James P. Fuoco
Georgia H.Bircumshaw
Robert E. Kolan
Jodi L. McFall
Stanley M.Seegmiller
Teri J. Daynes-Summerhays
FUTURE CPA SUMMIT
More than 100 aspiring CPAs joined the UACPA at Utah Valley University for the annual Future CPA Summit on Friday, Jan. 30. The event was planned and executed by the UACPA's Campus Ambassadors: From left - right, Cache Jenks - WSU; Dylan Meyer, Ensign College; Daniel Call, UofU; Marlane Stevenson - UVU; Mariana Yukari - UofU). Presentations and panel covered everything from the future of the profession, early leadership, soft skills and preparing for the CPA Exam.
UTAH MAMMOTH ICE CENTER
On Friday, March 6, UACPA members heard from Andrew Smith, CPA and SVP of Finance at Utah Jazz/Utah Mammoth and got a behind-the-scenes look at the new facility where the Utah Mammoth practice.
KSL TAX TIPS
The UACPA invited members to join us on KSL to provide the public with expert advice as tax day approaches. (clockwise from top-left) Jeff Caplan and Chelsea Smith from Squire; Margit Herring from Haynie & Company; Mike Criddle from Eide Bailly; Mike Bussiere from HCVT with Andy Farnsworth and Amanda Dickson; Ryan Alexander from Grant Thornton
State & Local Government Conference
FRIDAY, MAY 8
7:30 a.m. - 3:30 p.m.
Little America Hotel, 500 S. Main St.
8 Hours CPE
Includes 1 hour ethics, 1 hour Utah Laws & Rules
Agenda
7:35 – 8:35
GASB Update
Melisa Galasso, CPA, CPTC
8:45 – 9:45
GASB Update (Continued)
Melisa Galasso, CPA, CPTC
Breakout Sessions
10:00 – 11:00
Ethics
Marty Van Wagoner, CPA - UVU
Public Education
TBD
GASB – What’s Coming
Melisa Galasso, CPA, CPTCC
Lunch
11:25 – 11:55
Legislative Update
Craig and Ryan Peterson
Thank you Sponsors
Breakout Sessions
12:00 – 1:00
Utah Laws & Rules
Susan Speirs, CPA – Utah Association of CPAs
Practical Applications of AI TBD
Independence
Melisa Galasso, CPA, CPTC
1:10 – 2:20
Yellowbook & Single Audit Updates
Melisa Galasso, CPA, CPTC
2:30 – 3:30
Economic Update
Robert Spendlove – Zions Bank
Melisa F. Galasso, CPA, CPTD Founder & CEO, Galasso Learning Solutions
A nationally recognized authority in governmental and nonprofit accounting, Melisa Galasso is on a mission to turn technical compliance into professional confidence. Since founding GLS in 2016, this award-winning educator, author, and "Top 50 Woman in Accounting" has helped thousands master the complexities of the public sector. When she isn’t advising the AICPA or FASB, Melisa is likely traveling the globe or supporting her family at horse shows.
Jon Haderlie's career began in construction management after earning a degree from Utah Valley State College (now UVU). "I realized I wasn’t satisfied in construction so I went back to school and got a BS in accounting from UVU and an MBA from Utah State," he says. "I was hired as the Executive Finance Director for a proprietary school in Springville. I was in that position for three years and then made my transition to Larson & Company where I am currently." Jon grew up in Salem, Utah where he was the only boy among six children. His dad was a high school teacher and his mom worked for a hospital. Jon and his wife Jeana have five kids — two girls and three boys — and live in Birdseye in Spanish Fork canyon. Jon is the chair of the State & Local Government Conference.
How did you get involved with the UACPA? I remember going to the UACPA State and Local Government conference and wondered why I was even there. Everyone was much smarter than I was. But over the next few years attending that conference and other UACPA events, I made some great connections and built some amazing relationships with the staff at the UACPA and the CPA community, I wanted to be more involved. I was asked to help with the local government conference about 10 years ago and have participated on that committee since.
What do you like about being a CPA? The best part is the relationships I have been able to build with both my team as well as the local governments across the state and country. I love being a resource for clients.
MEET A MEMBER
JON HADERLIE, CPA
What led you to become a CPA? Believe it or not, after working on my Uncle’s dairy farm to pay my way through school, and then construction, I thought “I could be busy three months out of the year, and then do what I wanted the other 9.” Turns out that is not true at all. When I was considering changing professions from construction, I thought about how my wife had graduated in accounting and really liked it, so that was the route I took. I really have enjoyed it.
What would surprise people to know about you? My original dream was to own a chuckwagon near Bryce Canyon, and cook Dutch oven dinners for tourists. Most who know me don’t know that I really wanted to go into animal genetics when I returned home from my mission. I probably would have but at the time, BYU had moved all of it’s Animal Science programs to other schools and the next closest was Utah State. At the time I really didn’t want to move anywhere and enjoyed working on the dairy, so I chose another profession.
What is your favorite book or author? Favorite author is Louis L’Amour, however I read a variety of books. Favorite book(s): Lonesome Dove or the Walking Drum
What do you like to do outside of work? I’m a golf-aholic and try to play a new course everywhere I travel. I really love to camp and fish with my family, play on our small family farm and travel to new places with my wife.
What are some of your goals both personally and professionally? Professionally, I aspire to be the best I can in my niche of government auditing. I want to be remembered as someone who can relay complicated information in a simple, straightforward way. Personally, my wife and I have the lifelong goal of providing annual scholarships to college students or start a foundation to help others. My main goal in life is just to enjoy the time I have here.
What advice do you live by? “The best of all things is to learn. Money can be lost or stolen, health and strength may fail, but what you have committed to your mind is yours forever” –From the Walking Drum novel.” n
Tell us about your new job, recent firm developments, and key highlights. We love to celebrate your success!
Send news to Amy Spencer, as@uacpa.org
IN MEMORIAM
Melvin LaVar Christofferson, Jr.
Oct. 5, 1948 – Jan. 17, 2026
Member since 1976
Bill Kurtis Watts
Oct. 29, 1952 – Dec. 20, 2025
Member since 1990
UACPA MISSION
MISSION
The UACPA supports and challenges members through advocacy, professional education, leadership development, networking, and community service, to help them succeed in a competitive and changing world.
VISION
At the UACPA, our vision is to be a world-class professional association essential to our members.
We unite a vibrant community of CPAs to enhance the success of our members and champion the values of the profession; Integrity, Competency, and Objectivity.
VALUES
Advocacy: The UACPA represents the profession at the legislature and other regulatory bodies and promotes the value of the CPA to employers, the business community, and the public at large.
Leadership & Service: The UACPA provides leadership and service within the profession, within the UACPA, and within the community.
Professional Development: The UACPA supports and encourages continuing education and leadership development.
Professional Community: The UACPA reinforces peer accountability to encourage members to maintain integrity and high ethical standards. We provide memberto-member networking opportunities and networking opportunities with other professions. We value belonging to a distinguished organization and believe that we serve as the primary resource and point of contact for Utah CPAs.
Diverse Population Outreach: The UACPA believes in reaching out to under-represented populations, those returning to the profession or choosing it as a second career, and other professions.
CONGRATULATIONS
100% ORGANIZATIONS
Congratulations to the firms and businesses currently participating in the UACPA’s 100% membership program. This demonstrates their commitment to the profession, to the association’s high ethical standards and lifelong learning.
• A+P CPAs
• Baker Tilly
• CBIZ & CBIZ CPAs
• CLA (CliftonLarsonAllen)
• CMP
• Davis & Bott, Certified Public Accountants, L.C.
• Eide Bailly
• FORVIS
• Haynie & Company
• HBME
• Jones Simkins LLC
• Larson & Company
• Richey May
• Sadler Gibb
• Savage Esplin & Radmall, PC
• Squire & Company, PC
• Tanner LLC
• Teuscher Walpole, LLC
• Utah Office of the State Auditor
Firms with 10 or more full-time CPAs are eligible to be a part of the 100% membership program. Call our membership team to sign up, 801.466.8022.
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