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Brief History of KSCPA as of 12/19/2018 - 1 -
Mission Statement
The KSCPA is dedicated to supporting and developing its
members while promoting the accounting profession.
A Brief History of the KSCPA
1932-2018
Prepared by:
Natasha Schamberger, CPA
President/CEO, 2016 –
Mary R. MacBain, MS, CPA.CITP, CGMA
President/CEO, 2009-2016
T.C. Anderson
Executive Director, 1977-2005
Brief History of KSCPA as of 12/19/2018 - 2 -
Brief History of KSCPA as of 12/19/2018 - 3 -
Brief History of KSCPA as of 12/19/2018 - 4 -
Important Dates in KSCPA History
1932. Society founded on October 17 at the Hotel Jayhawk in Topeka.
1935. Society publishes its first membership directory and 5,000 copies are distributed to county
clerks, clerks of all Boards of Education, District Court judges and others with an interest in the
profession.
1936. As of September 10, the KSCPA financial
statement reflected a balance of $178.07.
1941. Society votes to adopt the AICPA’s “Rules of
Professional Conduct”.
1944. Membership reaches 79 including 19 who were
serving in the Armed Forces.
1951. Kansas legislature creates the State Board of
Accountancy. The Board operates out of the
accounting department at the University of Kansas.
1952. Society hires first Executive Director. He’s Keith
Weltmer, a professor in Accounting at the University of Kansas.
1953. A speaker’s bureau is formed to provide CPA lecturers to local civic and professional
organizations.
1963. KSCPA’s efforts to restrict audits in Kansas to CPAs
and to provide for a dying class of public accountants
was defeated.
1970. Society and State Board of Accountancy join
forces and Kansas Legislature passes bill establishing a
baccalaureate or higher degree with a major or
concentration in accounting to sit for the CPA exam and
eliminated the two-year public accounting requirement
for the CPA certificate for those with a masters or higher
degree.
1971. Board of accountancy moves from KU Campus to
Topeka.
KSCPA membership reaches 650. AICPA reports there are about 120,000 CPAs in the United States as
compared with 50,000 in 1954 and 25,000 in 1944.
Brief History of KSCPA as of 12/19/2018 - 5 -
1973. Continuing Professional Education becomes a
requirement for permit renewal in Kansas. Legislature
grants State Board the authority to adopt rules for not
more than 40 hours per year to become effective for
renewals on July 1, 1975.
1977. KSCPA Membership reaches 1,000 in April.
KSCPA forms Committee of Members in Industry and
Government to ascertain ways to better serve CPAs
not in public practice.
1978. KSCPA Board of Directors authorizes a Political Action Committee.
State Board ends prohibition on CPA advertising on May 1 after AICPA okays advertising that is not
false, misleading or deceptive
KSCPA holds Member Forum on AICPA proposal to establish Compilation and Review of financial
statements.
1979. Wichita agency selected to lead KSCPA into advertising. First ads
appeared in various professional and general public publications in
November.
KSCPA ventures into group travel by offering an after tax season
Caribbean Cruise. Ship burned a week before departure and group
travel was a thing of the past.
KSCPA leaders make their first trip to Washington, D.C. to meet with
members of the Kansas Congressional delegation.
1980. Legislature grants State Board permission to allow CPE hours to be
carried forward.
CPA firms may conduct audits of federal grants awarded to state agencies. Prior, these audits were
done by the Legislative Division of Post Audit.
KSCPA Educational Foundation undertakes $214,000 fundraising drive to purchase a headquarters
building for the Society.
Society budget for 1980-81 hits $200,000 and membership surpasses 1,300.
1981. Society is successful in blocking efforts by Kansas Department of Revenue and Internal
Revenue Service to have Legislature allow experience by CPAs within those agencies to count for
the permit to practice.
Legislature passes Client/CPA privileged communications.
Educational Foundation purchases building at 400 Croix street in Topeka.
Brief History of KSCPA as of 12/19/2018 - 6 -
1982. Bill introduced in Legislature to place the Kansas sales tax on fees charged by professionals--
doctors, lawyers, dentists, CPAs and others. Legislation did not get out of committee.
Legislation passes that prohibits the Kansas Municipal Accounting Section from charging
municipalities for accounting services.
Society celebrates its 50th Anniversary. Moves its
offices to 400 Croix in March and membership
reaches 1,500.
1983. Society budget now stands at $560,000.
1984. Board of Directors vote to ask State Board
of Accountancy to repeal ban on direct
uninvited solicitation.
1985. Mandatory report review for KSCPA
membership discussed.
Board of Accountancy repeals ban on direct
uninvited solicitation effective May 1, 1986.
1986. Professional Liability Insurance Crisis Hits Kansas CPA Firms
KSCPA advised that the premium for $1 million coverage of professional liability insurance for a firm
with 10 employees will be $11,288. Such a firm paid $600 for the same coverage in 1984 and $1,800
in 1985. In addition to the premium increase, the policy deductible was doubled and prior acts
coverage was reduced from six to two years.
The Kansas Society seeks a legislative solution. The State Senate passes a bill to place a $1 million
cap on CPA’s professional liability, but the matter was killed by the House Judiciary Committee on a
vote of 9 to 7.
However, the issue will be studies by a Joint Senate/House summer study committee.
Also 1986. Kansas Bureau of Investigation and Kansas County and District Attorneys Association fail in
bid to have Legislature repeal the Client/CPA privileged communications law.
Financial Report Review becomes KSCPA membership requirement.
Legislative summer study committee agrees to introduce in the 1987 session a bill requested by the
KSCPA which would codify case law that embraces privity of contract. If enacted only those
persons having a direct contractual relationship with a CPA could recover against that CPA for
negligence.
1987. Governor Hayden signs Privity of Contract legislation.
Kansas Society joins in celebration of AICPA’s 100th anniversary.
Brief History of KSCPA as of 12/19/2018 - 7 -
Legislative summer study committee to look at expanding sales tax base to include professionals.
1988. KSCPA wins legislative exemption to keep Department of Revenue from applying the sales tax
to custom software design. This was an important issue since several CPA firms had already be
assessed sales tax on prior software design services from clients.
1989. Legislation passed to permit professionals to incorporate under the General Corporation Act
and to clarify that a professional is only responsible for his or her malpractice, not for the negligence
of others,
Society membership hits 2,100 and 89-90 KSCPA budget reaches $852,000.
KSCPA to administer the AICPA quality review program in Kansas.
Board of Directors adopt policy to support 150-hour education requirement to sit for CPA
examination.
1990. 150-Hour education requirement signed into law effective July 1,
1997.
Society sponsored legislation to prevent discovery of quality review
reports in negligence actions brought against CPAs becomes law.
KSCPA invites elected officers of the state architect, engineering and
legal associations to discuss how best to confront new interest in placing
sales tax on professional services. An outgrowth of this meeting was the
formation of Kansans For Tax Free Services which operated out of the
KSCPA offices.
Kansas Supreme Court concurs with a KSCPA request and orders a May 4 Privity of Contract opinion
published. The was the first decision of a Kansas court upholding the privity of contract statute. By
having decision published, the KSCPA made it possible to cite the opinion as legal precedent.
1991. Governor Finney proposes placing sales tax on professional services and repealing some
existing sales tax exemptions to generate $700 million. The KSCPA led Kansans For Tax Free Services
defeats the measure.
In retaliation legislation calling for a ½ percent gross receipts
tax on Kansas CPAs was introduced after sales tax on
professional services is stalled. This too was defeated.
Legislature approves CPAs participating as Limited Liability
Companies.
KSCPA budget is $894,000 for 1991-92.
1992. State Board of Accountancy votes to permit CPAs to
receive commissions and referral fees.
Brief History of KSCPA as of 12/19/2018 - 8 -
KSCPA successfully fights of attempt to repeal the Client/CPA privilege communications statute.
However, an amendment is made to the law which will allow state or federal agencies to seek to
subpoena working papers and other documents in the possession of a CPA and use the information
in conjunction with any investigation.
1993. Legislation mandating quality review for Kansas permit renewal is signed into law.
KSCPA sponsored bill to establish GAAP and GAAS as the standards for determining liability of CPAs
providing professional services to financial institutions becomes law.
1994. Limited Liability Partnership Act passes. CPAs now can practice as LLPs.
1995. A KSCPA/Kansas Bar Association effort to replace the Board of Tax Appeals fails, but law
changed so as to create a Small Claims Court where clients can be represented by CPAs and CPAs
can serve on the Board.
1996. KSCPA Directors vote to advance the
concept of non-CPA ownership in Kansas CPA
firms.
1997. Legislation to require CPAs doing business
valuations to become certified or licensed real
estate appraisers killed.
KSCPA website debuts.
1998. Kansas CPE law changed from 40 hours a
year to 80 hours during the two-year period for
renewal of the permit to practice.
1999. KSCPA Board votes to join a coalition of Kansas businesses and associations seeking legislation
to address potential litigation due to technology malfunctions.
KSCPA works with Department of Revenue on major problems during the 1998 filing season arising
from the departments new software and computer system.
2000. Kansas became the 13th state to adopt the concept of substantial equivalency which will
allow for easier movement across state lines for permit holding CPAs and became the 23rd state to
permit non-licensee ownership in CPA firms registered with the Board of Accountancy thus ending a
four-year effort to update our Kansas Accountancy statutes.
2001. KSCPA moves offices to 1080 Wanamaker in Topeka.
Society revenues exceed $1 million for the first time.
Relations with Kansas Department of Revenue hit all time low. KSCPA surveys members and
determines that 95 percent of all collection letters sent by the Department are in error. Secretary of
Revenue Steve Richards CPA calls survey a “drive by shooting at the Department of Revenue”.
Brief History of KSCPA as of 12/19/2018 - 9 -
2002. Kansas Legislature passes KSCPA drafted Taxpayers Bill of Rights over objections of the Kansas
Department of Revenue.
2003. KSCPA expenses exceed $1million for the first time.
Legislation passed to allow CPA Examination to become computerized in April 2004.
KSCPA heads coalition of 52 organizations called
“Kansans For Tax Free Services” that once again was
successful in informing legislators of the hazards of
expanding the sales tax base to include professional
services.
Strategic plan is crafted by “Leadership Cabinet.”
2004. KSCPA membership stands at 2,601. For the past
seven years membership has been stuck at just above
the 2,600 level, but Society leaders call that a good sign
with the decline in the number of young people sitting
for the CPA exam.
2005. T.C. Anderson retires after 28 years of service to
the KSCPA as its Executive Director.
2006. Governor vetoes legislation that would have required the Board of Accountancy to summarily
accept certain academic credits not previously accepted by the Board.
2007. KSCPA begins discussions on possible “mobility” legislation which if enacted would ease the
ability of CPAs to practice across state lines.
Tom Hood, CPA.CITP, Executive Director of the Maryland Association of CPAs, facilitates Board
Retreat and strategic planning. “Five Bold Steps” are developed.
2008. KSCPA moves into new space at 9th and Kansas, 3 blocks from the Kansas State House.
Linda Snyder marks her 30th year managing Professional Development for the KSCPA.
2009. Membership still at 2,600.
Lynn Jenkins, CPA, member of the KSCPA, becomes
one of 5 CPAs in Congress.
2008-09 KSCPA budget calls for $1.10 million of
expenses. New dues structure is created, and dues
are raised for the first time since 2003.
First electronic newsletter is published. “Skyscapes”
is “born.”
Brief History of KSCPA as of 12/19/2018 - 10 -
On March 27, 2009, Governor Kathleen Sebelius signed HB 2339,
which, with certain exceptions, enables out-of-state CPAs to
practice in the State of Kansas without first obtaining a Kansas
permit or notifying the Board of Accountancy. Kansas is the 36th
state to adopt practice mobility. The new legislation provides for
“no notice”, “no fee” (for individuals) and “no escape”.
Mary MacBain is selected as the
first woman and permit-holding
Kansas CPA to be the Executive
Director.
Bylaws are changed to enhance affiliate membership and to add
student member program.
Tom Hood continues strategic planning at Board Retreat using
“Insights 2 Action.” Five “big rocks” are identified, and champions
are named who lead task forces at November Leadership Summit.
First “20 up to 40” leadership class graduates.
2010. An era of positive relationships with the Kansas Department of
Revenue, legislature, and Kansas Board of Accountancy continues.
2nd Annual Legislative Reception, hosted by the 2010 “20 up to 40”
participants, is held at the KSCPA offices at 9th and Kansas, newly
decorated with images from local Kansas photographer, Kevin Sink.
Lori Davis, Kathy Mitchell, Amber Goering, and Lisa Trout become the first
women to be honored as AICPA/KSCPA “Women to Watch.”
2011. The “20 up to 40” program enters its 3rd year with the majority of the
participants being female for the first time.
The KSCPA gains greater influence. With a new
Kansas governor and state officials, members of
the KSCPA play a greater role in advocacy. The
Board of Accountancy works with the KSCPA and
the universities to allow for application to sit for
the CPA examination prior to being awarded 150
hours. Gary Allerheiligen testifies about a new
expensing provision in Kansas and is asked to
prepare his recommended amendments that
ultimately become part of the bill that is passed.
Representative Lynn Jenkins requests a CPA Town
Hall to discuss tax simplification.
Board approves change in the titles for the Executive Director and Executive Committee. The
Executive Director becomes President/CEO, and the President and Vice President become Chair
Brief History of KSCPA as of 12/19/2018 - 11 -
and Vice Chair to align with AICPA and other state societies. A new KSCPA website is launched with
full integration to the membership database. Dues are paid online for the first time.
2012. The KSCPA celebrates its 80th year with ever increasing influence at the Kansas State House
and with the general public. AICPA celebrates 125th year. Despite a generally high unemployment
rate, CPAs are in demand. AICPA completes CPA Horizons 2025 report. The vision for the profession
remains the same: “CPAs … Making Sense of a Changing and Complex World.” Core values have
continued to uphold over time. Members L. Gary Boomer and Richard Mills III serves on the Advisory
Panel for the Horizons project.
Member Gary C. Allerheiligen plays key role in educating state
officials, legislature, and CPAs on bold tax policy changes in Kansas
(HB 2117). Five KSCPA members are appointed to task force to make
recommendations to improve school efficiency. DeAnn Hill is named
one of the “25 Most Powerful Women in Public Accounting,” and L.
Gary Boomer is in top ten of “100 Most Influential in Accounting.” The
4th “20 up to 40” participants create new Vision, Mission, and Core
Values for the KSCPA.
At the 80th annual meeting chaired by Robert J. Schuster at the Hyatt
Regency in Wichita, Gary C. Allerheiligen receives a lifetime achievement
award and T.C. Anderson is unanimously voted to become an honorary
member of the KSCPA. M. Aron Dunn becomes the youngest chair of the
KSCPA and the first Generation X chair of the KSCPA board.
2013. The year started out extraordinarily when the KSCPA began its 5th
year of the “20 up to 40” program by presenting a $300,000 endowment
to the University of Kansas. The endowment funds a doctoral scholar
(CPA) and is named “T.C. and Trella Anderson and James T. and Mary
Ann Clark Doctoral Scholar.” Barry Melancon, the CEO of the AICPA
attended the fifth anniversary celebration of the “20 up to 40” program
and presented the Spring Leadership Professional Issues Update. Two
additional graduates, Chad Allen and Amber Goering, were honored
with acceptance to the AICPA Leadership Academy. A total of 100 graduates of the “20 up to 40”
and five participants in the AICPA Leadership Academy make the “20 up to 40” program an
extremely successful KSCPA leadership initiative. Eight graduates of the program serve on the board
of directors.
Influence at the AICPA continues to grow with DeAnn Hill
elected to the AICPA board of directors and L. Gary Boomer
elected as at large member of council. With Dominic Ortiz,
elected in 2012, Kansas now has two at-large members. These
are historic achievements for representation on the AICPA
council.
KSCPA continued significant influence at the Statehouse with the
implementation of Governor Brownback’s innovative tax policy
initiative with non-wage business income exempt from Kansas income taxes effective January 2013.
Gary Allerheiligen led the Legislative Executive Committee in continuing to provide guidance on
technical corrections to HB 2117 that was passed by the legislature and signed by the Governor in
Brief History of KSCPA as of 12/19/2018 - 12 -
2012. The KSCPA collaborated with the Department of Revenue in producing a 30-minute video for
community outreach explaining the policy.
Quality of and participation in the KSCPA conferences exceeded expectations as the KSCPA
continued to evolve its professional development to align KSCPA initiatives with trends in technology
and learning.
2014. The fiscal year ended with strong financial results because of the significant engagement of
KSCPA members on the conference steering committees and because the KSCPA team has more
experience in adapting to and managing the evolution of professional development. Video casting
of major conferences and events expanded with a doubling of the number of attendees
participating via video cast at the largest conference. Seminars were held throughout the state to
educate CPAs on the Affordable Care Act provisions. Webinars and self-study programs continue to
expand.
The KSCPA was selected to host the AICPA’s regional Accounting Scholars Leadership Workshop, a
program dedicated to training minority students in leadership concepts and success skills.
Graduates of the “20 up to 40” program served as keynote speakers, panel members, and advisors.
The KSCPA continued a positive relationship with the Kansas legislature on tax legislation. Jay
Langley led the initiative to achieve a statute change which eliminates penalties on amended
returns when tax payer files timely and pays tax. KSCPA executive committee established liaison with
KS Board of Accountancy which resulted in KSCPA member concerns with proposed regulations
being unanimously accepted by the Board.
“20 up to 40” continues strong with graduates of the
program exceeding expectations by serving in the KSCPA
leadership and acceptance to AICPA Leadership
Academy.
Melinda A. Hitz served as 81st chair of the KSCPA. Melinda
has been the Finance Director of the City of Garden City
since 1991. Melinda is the first CPA in government to serve
as Chair. Melinda was honored in August 2014 by the
American Institute of CPAs with their annual “CPA in
Government-Local Government” award. Melinda is the
first KSCPA member to receive this award.
2015. The KSCPA continued to thrive at both the local and national levels. Michelle Schneider, CPA
completed a productive year as the 82nd chair. Ken Selzer, CPA was elected Kansas Insurance
Commissioner, the first CPA to hold this office. Dr. Dan Deines received a special projects award
from the AICPA for his work on the Accounting Pilot and Bridge Project. The AICPA embraced the
initiative and is working with the College Board to include accounting as the first business AP course.
Richard Dinkel, CPA was elected at-large member of the AICPA Council, increasing the number of
Kansas at-large members to two, the first time in the history of the KSCPA, along with DeAnn Hill, CPA
continuing to serve on the AICPA board of directors. The seventh “20 up to 40” group began its
program in July and actively participated in the first Student/CPA Connect at the newly-titled annual
meeting – “Member Value Day.” The KSCPA is proud that almost half of its board of directors
composed of graduates of the program with the first graduate of the program, Jim Boomer,
becoming vice chair of the KSCPA in October. The future of the KSCPA is secure!
Brief History of KSCPA as of 12/19/2018 - 13 -
2016. For the first time since 2009, changes to the statutes affecting CPAs made their way to the Governor for
signature in March 2016. HB 2536, which expands the definition of attest for SSAE's by striking financial statements
from the statute, and HB 2512, allowing students to begin taking sections of the CPA examination 60 days prior to
earning 150 hours, unanimously passed the Senate.
Aron Dunn, chair of the KSCPA advocacy task force, Jay Langley, chair of the KSCPA legislative executive
committee, Matt List, chair of the KSCPA, Mary MacBain, KSCPA president/CEO, Michelle MacBain, KSCPA
communications and public relations director, and Marlee Carpenter, KSCPA governmental affairs consultant, all
testified in committee hearings in the House and Senate.
After 32 years of service to the profession as a CPA, consultant, volunteer
and visionary leader, Mary Rapp MacBain retired from her position as the
President and CEO of the Kansas Society of CPAs. Mary served the KSCPA
from 2009-2016. During this time, she elevated the KSCPA to become a
nationally respected and admired organization, modernized its
technology, developed a top-quality staff, and led the way in improving
how state societies provide cutting-edge professional development. Mary
will be remembered for her tireless efforts to promote, develop, support
and raise her members and others within the profession.
The Kansas Society of CPAs welcomed Natasha Schamberger, CPA, Lawrence, KS, as
the new President and CEO on June 16, 2016. Previously, Natasha served as Associate
Director of Firm Services at AICPA, where she led the Firm Services Team, which includes
the Private Companies Practice Section (PCPS). Natasha was responsible for strategizing
and driving the development of practice management tools and resources deployed
through the PCPS member section including new initiatives on succession, practice
growth and changing firm business models. She actively engaged with small, medium
and top 500 accounting firms to understand the pain points and priorities, and was
dedicated to enhancing member value and connectivity. Through leadership of the
PCPS Executive Committee and other firm relationship initiatives, she contributed to
monitoring the profession to ensure AICPA members interests were protected through advocacy efforts.
Before joining the AICPA, Natasha spent nearly a decade in public accounting, working with small and medium
firms on audit, accounting and tax engagements. She graduated from Kansas State University with a B.S. in
accounting.
Brief History of KSCPA as of 12/19/2018 - 14 -
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Brief History of KSCPA as of 12/19/2018 - 17 -
KSCPA Past Presidents & Chairs
1932-33 W. T. Newman Deceased
1933-34 W. H. Moberly Deceased
1934-35 Harley Gifford Deceased
1935-36 Harley Gifford Deceased
1936-37 Irvin Morgan Deceased
1937-38 Cliff Stevenson Deceased
1938-39 M.J. Kennedy Deceased
1939-40 Frederick Kubik Deceased
1940-41 Joseph Acre Deceased
1941-42 Roy Simmons Deceased
1942-43 S.W. Sinderson Deceased
1943-44 Ivan M. West Deceased
1944-45 C.L. Coe Deceased
1945-46 Hugh Hartley Deceased
1946-47 C.L .Paxson Deceased
1947-48 John Bonicamp Deceased
1948-49 Rex Jennings Deceased
1949-50 W.F. Hardesty Deceased
1950-51 Ben F. Kubik Deceased
1951-52 Harry Faris Deceased
1952-53 J.C. Koelling Deceased
1953-54 Homer J. Henning Deceased
1954-55 Charles Rossdutcher Deceased
1955-56 W. A. Richel Deceased
1956-57 Emmett D. True Deceased
1957-58 Edward Shea Deceased
1958-59 Veron Nelson Deceased
1959-60 George W. Sinderson Deceased
1960-61 Glen Smith Deceased
1961-62 Don F. Gresser Deceased
1962-63 D. C. Unrau Deceased
1963-64 George W. Batz Deceased
1964-65 Robert Cory Deceased
1965-66 Ralph Reitz Deceased
1966-67 Kenneth K. Haury Deceased
1967-68 David H. Tripp Deceased
1968-69 Robert S. Mueller Deceased
1969-70 Mike F. Taylor Deceased
1970-71 Jack B. Chism, Sr Deceased
1971-72 John W. Poos Deceased
1972-73 N.E. Yadon Deceased
1973-74 J.F. Kubik
1974-75 Louis R. Regier Deceased
1975-76 Joseph G. Trindle Deceased
1976-77 Clayton C. McMurray Deceased
1977-78 Jack E. Sutton Deceased
1978-79 Alvin M. Marcus Deceased
1979-80 Marvin W. Maydew Deceased
1980-81 Jay C. Westervelt Deceased
1981-82 Randall P. Anderson Deceased
1982-83 Marvin R. Klein 1983-84 J. H. Hay 1984-85 Michael V. McKay 1985-86 James F. Adams Deceased
1986-87 Charles L. Clinkenbeard Deceased
1987-88 Max V. Snodgrass Deceased
1988-89 Herbert E. Bevan, Jr 1989-90 Dale L. Birney Deceased
1990-91 Thomas J. Mullane 1991-92 Robert A. Pfeifer 1992-93 John F. Sanders Deceased
1993-94 Phillip R. Dick Deceased
1994-95 Gary L. Poore 1995-96 Marian S. George Deceased
1996-97 Jere Noe 1997-98 Timothy E. Gottschalk 1998-99 Kurtis G. Siemers 1999-2000 James T. Clark 2000-01 DeAnn A. Hill 2001-02 Leon C. Logan 2002-03 Kathryn J. Mitchell 2003-04 Dan S. Deines 2004-05 Robert R. Crawford 2005-06 Phillip C. Watson 2006-07 Kyle J. Hawk 2007-08 Gary A. Schlappe 2008-09 L. Gary Boomer 2009-10 Gary C. Allerheiligen 2010-11 John H. Bruckner 2011-12 Robert J. Schuster 2012-13 M. Aron Dunn 2013-14 Melinda A. Hitz 2014-15 Michelle Schneider
2015-16 Matthew R. List 2016-17 James K. Boomer
2017-18 Chad M. Allen
Current and 86th Chair of the KSCPA is Jay D. Langley, CPA, CGMA, Summers, Spencer & Company, P.A.