2026 NESCPA ADVERTISER INDEX Law Firms Baird Holm . . . . . . . . . . . . . . . . . ................. Page 5 Endacott Timmer . . . . . . . . . . . . . . .............. Page 4 Koley Jessen . . . . . . . . . . . . . . . . . ................ Page 3 McGrath North . . . . . . . . . . . . . . . ............... Page 7 Mergers & Acquisitions Accounting Practice Sales . . . . . . . . . . . .......... Page 25 Results Business Advisors . . . . . . . . . . . .......... Page 2 Professional Services & Advisors Boone & Associates . . . . . . . . . . . . . ............. Page 11 Frankel . . . . . . . . . . . . . . . . . . . ................... Page 17 HBE.. . . . . . . . . . . . . . . . . . . ..................... Page 9 Union Bank & Trust. . . . . . . . . . . . . . ............. Page 27 What Leaders Should Do Now Add lightweight authenticity practices (confirmed channels, secure document sharing, verified contacts). Train teams on red flags for deepfakes and impersonation. Treat “trust” as an operational system—not just a cultural value. PAY ATTENTION! If you’re leading an organization trying to navigate AI responsibly, here’s what you might consider moving forward: AI trend briefings tailored to your industry (no hype, real scenarios) AI Operating Guide workshops that produce a usable policy and training plan Ethics-first AI training that helps teams move faster without stepping into preventable risk Fraud and impersonation readiness sessions so leaders can reduce exposure as scams evolve I’m not trying to turn your organization into a tech company. I’m trying to help you become a trust company—because that’s what organizations will be competing on in 2026. Five questions to spark discussion in your organization: 1. Where is AI already acting like our “front office,” and what’s our quality-control plan? 2. What is our most likely vulnerability to AI-powered scams—and who owns prevention? 3. Which workflows should never be automated without human approval—and why? 4. If we had to defend our AI use to a regulator, board, client, or member tomorrow, what would we point to? 5. What does “trust” look like in an AI era—and how do we operationalize it? Chuck Gallagher is a vice president at a public company and a professional speaker, author, and consultant specializing in business ethics, AI ethics, and fraud prevention. With a leadership background in sales and marketing and years of experience advising organizations across industries, Gallagher helps executives and teams make smarter decisions, strengthen trust, and apply emerging technologies responsibly. His work equips organizations to reduce risk, protect their reputations, and build cultures where integrity and innovation go hand in hand. Visit his website at www.chuckgallagher.com or contact him at (828) 244-1400 or chuck@chuckgallagher.com. Catch Chuck Gallagher in person at the Nebraska Society of CPAs’ Not-for-Profit and Governmental Accounting Conference, June 8-9 at the Nebraska Innovation Campus Conference Center in Lincoln, Neb., for his presentation on “The AI Revolution: From Hype to Hands-On.” 1 Criminals use generative artificial intelligence to facilitate financial fraud, Public Service Announcement I-120324, FBI Internet Crime Complaint Center, Dec. 3, 2024, https://www.ic3.gov/PSA/2024/PSA241203 2 OpenAI and ServiceNow strike deal to put AI agents in business software, The Wall Street Journal, Jan. 20, 2026, https://www.wsj.com/articles/openai-and-servicenow-strike-deal-to-put-ai-agents-in-business-software-57d1da5c 3 AI Risk Management Framework, National Institute of Standards and Technology Information Technology Laboratory, accessed Feb. 11, 2026, https://www.nist.gov/itl/ai-risk-management-framework 4 Timeline for the implementation of the EU AI Act, AI Act Service Desk, European Commission, accessed Feb. 11, 2026, https://ai-act-service-desk.ec.europa.eu/en/ai-act/timeline/timeline-implementation-eu-ai-act CONTINUED FROM PAGE 29 30 Nebraska CPA
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