J A N U A R Y / F E B R U A R Y 2 0 2 2 22 nebraska cpas Serving the Nebraska Society of CPAs and the profession has been a priority for Lockwood. He gave more than a decade of service to the Society. Carol, who was also a licensed CPA and was the recipient of the Society’s Distinguished Service to the Profession Award in 2000. A partner in their firm, Carol sat on the Nebraska Board of Public Accountancy, serving as chairman of the State Board. Significant Changes in the Profession “Dating back 59 years, the most significant change in the profession is the number of Certified Public Accountants who are women,” said Lockwood. “My first 10 years in public accounting there were no female CPAs in the Panhandle of Nebraska. Today in Nebraska ... half of the membership in the Society are women. The complexity of our business environment, regulations, and rules have been the second major change in the profession over the span of 59 years.” Say Thank You A number of years ago, Lockwood received a plaque from one of his staff that read: “Do you remember who gave you your first break? Someone saw something in you once that’s partly why you are where you are today. It could have been a thoughtful parent, a perceptive teacher, a demanding drill sergeant, an appreciative employer, or just a friend who dug down in his pocket and came up with a few bucks. Whoever it was had the kindness and foresight to bet on your future. Those are two beautiful qualities that separate the human being from the orangutan. In the next 24 hours, take 10 minutes to write a grateful note to the person who helped you. You’ll keep a wonderful friendship alive. Matter of fact, take another 10 minutes to give somebody else a break. Who knows? Someday you might get a nice letter. It could be one of the most gratifying messages you ever read.” One day, more than 15 years ago, Lockwood took the time to write a thank you note to the individual who he considered to be his mentor in accounting. “He answered my letter thanking me,” Lockwood said. “He passed away not more than two years later. I often think about the fact I did do something positive. “In closing, perhaps this will motivate a couple of individuals to do something positive to make someone, including themselves, feel good.” Thank you, Fred, for a lifetime of service to your community, your state, and your profession, and for continuing to guide us down the right path. t
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