consulting services to clients across industries such as agribusiness, construction, and manufacturing. He partners with business leaders to develop tailored tax approaches that support operational efficiency and long-term growth. He earned his Master of Professional Accountancy from the University of Nebraska-Lincoln. Susan K. “Sue” Wilkinson, CPA, president and COO of Ameritas and a 1990 graduate of the University of Nebraska-Lincoln, returned to UNL as the 2025 College of Business Alumni Master. She answered students’ questions about her career path, proudest achievements, and what it means to lead through change. “Never stop learning, always be curious, and be willing to say yes when offered a new opportunity,” Wilkinson told students, capturing the mindset that guided her from Petersburg, Neb., to the C-suite. Wilkinson holds a Bachelor of Science in business administration from UNL. She began her career with Ameritas in 1995 as a corporate accountant and has held key leadership roles throughout the organization. She was elected executive vice president, CFO, and treasurer in 2018, serving in that role until 2024, when she began her current duties as president and COO. Wilkinson is a board member of the Federal Reserve Bank of Kansas City, Omaha Branch, and also serves on the boards of the Catholic Foundation of Southern Nebraska, and the University of Nebraska Foundation. She has supported her community and profession for many years, having served on the boards of numerous local, state, and professional organizations. She is the recipient of the Nebraska Society of CPAs’ 2020 Outstanding CPA in Business & Industry Award. UNL GRADUATE WINS ELIJAH WATT SELLS AWARD Mac Smigielski, CPA, a graduate of the University of Nebraska-Lincoln with a Bachelor of Science in Business Administration in accounting and finance, is one of 11 winners of this year’s Elijah Watt Sells Award. Smigielski is employed as an audit and assurance senior with Deloitte & Touche LLP in Chicago. The American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) grant this award to CPA candidates who obtain a cumulative average score above 95.50 across four sections of the Uniform CPA Exam, pass the four sections on their first attempt, and have completed testing in 2024. More than 74,000 individuals sat for the CPA Exam last year, with only 11 extraordinary candidates meeting the criteria to receive the Elijah Watt Sells Award. “The Elijah Watt Sells Award represents one of the highest honors in the CPA profession, and this year’s 11 recipients have demonstrated extraordinary commitment, intellect, and discipline in earning it,” said Susan Coffey, CPA, CGMA, CEO of public accounting at the AICPA. “These individuals are not only technically exceptional, they are also poised to shape the future of our profession. As the accounting landscape evolves, their leadership, integrity, and drive for excellence will play a vital role in upholding public trust and guiding businesses through complexity and change.” The Uniform CPA Exam is owned by the AICPA and administered in Prometric test centers by the National Association of State Boards of Accountancy (NASBA) on behalf of the 55 U.S. Boards of Accountancy. “The Elijah Watt Sells Award exemplifies technical excellence and a deep commitment to the highest standards of the accounting profession. On behalf of NASBA and our member Boards of Accountancy, congratulations are extended to this year’s 11 award recipients,” said NASBA President and CEO Daniel J. Dustin, CPA. The Elijah Watt Sells Award program was established by the AICPA in 1923 to recognize outstanding performance on the CPA Exam, as well as to honor Sells, one of the country’s first CPAs. A founding member of the firm now known as Deloitte, Sells was active in the establishment of the AICPA and played a significant role in advancing education within the profession. Send your organization’s promotions, appointments, and news for the next issue of the Nebraska CPA magazine to joni@nescpa.org. 31 nescpa.org
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