24 C O N T E N T S ©2026 Nebraska Society of Certified Public Accountants | MBR Connect™. All rights reserved. The Nebraska CPA is published six times each year and is the official publication for this society. The information contained in this publication is intended to provide general information for review, consideration and education. The contents do not constitute legal advice and should not be relied on as such. If you need legal advice or assistance, it is strongly recommended that you contact an attorney as to your circumstances. The statements and opinions expressed in this publication are those of the individual authors and do not necessarily represent the views of the Nebraska Society of Certified Public Accountants, its board of directors, or the publisher. Likewise, the appearance of advertisements within this publication does not constitute an endorsement or recommendation of any product or service advertised. Nebraska CPA is a collective work and as such some articles are submitted by authors who are independent of the Nebraska Society of Certified Public Accountants. While the Nebraska CPA encourages a first-print policy, in cases where this is not possible, every effort has been made to comply with any known reprint guidelines or restrictions. Content may not be reproduced or reprinted without prior written permission. For further information, please contact the publisher at (801) 676-9722. ISSUE 3, 2026 EDITORIAL: The Nebraska Society of CPAs seeks to reflect news and relevant information to Nebraska and other news and information of direct interest to members of the Nebraska Society of CPAs. Statement of fact and opinion are made on the responsibility of the authors alone and do not represent the opinion or endorsement of the Nebraska Society of CPAs. Articles may be reproduced with written permission only. ADVERTISEMENTS: The publication of advertisements does not necessarily represent endorsement of those products or services by the Nebraska Society of CPAs. The editor reserves the right to refuse any advertisement. SUBSCRIPTION: Subscription to the magazine, a bi-monthly publication, is included in membership fees to the Nebraska Society of CPAs. PRESIDENT’S MESSAGE 8 A Time to Listen, Reflect, and Shape Our Future By Kristen VanWinkle, President, Nebraska Society of CPAs STATE BOARD REPORT 10 A Simpler Way to Report CPE Is Here What Nebraska CPAs Need to Know By Megan Petersen, CPE Coordinator, Nebraska Board of Public Accountancy 12 CPE Course Calendar STATE TAX BRIEFING 13 2026 Nebraska Tax and Incentive Updates By Nick Niemann and Matt Ottemann, McGrath North Law Firm COUNSELOR’S CORNER 16 Knowing When — and How — to Say Goodbye Disengaging from a Client Under Nebraska Law By Nick Bjornson and Kristin Krueger, Attorneys, Koley Jessen 18 Purchase Price Allocation By Hannah Fischer Frey, Partner, and Dane Hansen, Summer Associate, Baird Holm LLP 20 Financing the Acquisition of a Tax and/or Accounting Practice A Practical Market Guide By Accounting Practice Sales TRANSFORMATION TRENDS 22 Transformation Without Change Fatigue How Intentional Progress Creates Sustainable Momentum By Donny Shimamoto, CPA, CITP, CGMA, Founder & Inspiration Architect, Center for Accounting Transformation 24 CPA: Where Trust Meets Expertise By the American Institute of CPAs 25 Members in the News 30 2026 NESCPA Advertiser Index 31 Welcome New Society Members 31 In Memoriam 18 8 6 Nebraska CPA
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