Phillip S. Oman, CPA, has been promoted to partner at HBE LLP in Lincoln. Oman joined the firm in 2017 and focuses on corporate, partnership, and individual tax matters, with extensive experience advising clients on complex multi-state and regulatory issues. He leads the firm’s State and Local Tax (SALT) group and specializes in business valuations. Oman holds a Bachelor of Science in Accounting and a Master of Professional Accountancy, both from the University of Nebraska-Lincoln. Melissa R. Ruff, CPA, will continue to serve on the National Association of State Boards of Accountancy (NASBA) Board of Directors for 2025-26. Ruff serves as the Central Regional Director. In addition to her work on the national level, she is the current Chair of the Nebraska State Board of Accountancy. Ruff is an audit managing director at Deloitte LLP in Lincoln. Jordan Weiss, CPA, has joined OFWF in Omaha as a manager. Weiss specializes in financial statement audits. He brings a strong technical foundation shaped by years of public accounting experience. He focuses on delivering accurate, insightful audit services to clients across a range of industries. Weiss holds a Bachelor of Science in Accounting and Business Administration from Midland University. Send your organization’s promotions, appointments, and news for the next issue of the Nebraska CPA magazine to kristen@nescpa.org. FIRMS IN THE NEWS Erickson & Brooks, CPAs, celebrated its 80th anniversary in January 2026. In addition, the CPA firm was recognized by the Fremont Area Chamber of Commerce as the Small Business of the Year for its contributions and commitment to the community at the chamber’s annual banquet in February 2026. Lutz, a Nebraska-based business solutions firm and licensed CPA firm, has been named a 2026 Top 100 Firm by Accounting Today, ranking No. 73 nationally, up one spot from last year. Lutz also earned recognition as a Leader in Consulting and a Pacesetter in Growth, highlighting the firm’s expanding network of solutions and continued momentum. In addition, the firm ranked third as a Regional Leader in the Midwest, reflecting its strong Nebraska roots and decades of service to businesses across the region. The annual Accounting Today rankings provide valuable benchmarking insights and strategic perspectives from leaders across the profession. Lutz’s presence in these rankings demonstrates the firm’s focus on innovation and client-centered service in a competitive industry. Send your organization’s promotions, appointments, and news for the next issue of the Nebraska CPA magazine to kristen@nescpa.org. 33 nescpa.org
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