2025 Pub. 7 Issue 2

President’s Message: Rethinking CPA Licensure	7
State Board Report: State Board Transitions to New Licensing Platform	10
Counselor’s Corner: Thinking Like an Owner	12
Final Regulation Under the Secure Act Released	14
Maggard v. Commissioner	16
State Tax Briefing: Constitutional “Guardrails” Help Us Resolve State & Local Tax Matters	18
Philanthropy That Stays Local	21
Don’t Go There	22
Q&A With AICPA’s New President & CEO Mark Koziel, CPA, CGMA	24
Balancing Ledgers and Laps	26
Members in the News	30
Welcome New Society Members	32
In Memoriam	33
CPE Catalog & Events	34
NESCPA Advertiser Index	34

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