Life, Liberty, and the Pursuit of Pennsylvania Local Taxes Webinar

David A. Caplan, CPA, MBA

David A. Caplan has been a sole practitioner since purchasing an accounting practice in 1992.  His client base and services offered are diverse, encompassing everything from tax returns to financial statements, investment advice and management consulting.  Over the years, Caplan’s client base has grown from approximately 50 individuals and 12 companies to 450 individuals and 50 companies.  He is a member of the Local Tax Committee of the Greater Philadelphia chapter of the Pennsylvania Institute of Certified Public Accountants (PICPA), and the PICPA State Tax Committee, as well as the Chairman of PICPA’s Earned Income Tax Task Force.

Caplan is a strong advocate for tax reform, and in 2012, he was presented with the Champion Award from the Greater Philadelphia chapter of PICPA for his continuing effort to simplify local taxes in Pennsylvania.  He was also named Best Accountant by Philadelphia Magazine in its 2012 “Best of Philly” issue and was a finalist for the Centers of Influence award from SmartCEO Magazine in 2016.  He is a former Chairman of the Montgomery County Tax Collection Committee, which is responsible for choosing a tax collector for earned income tax (EIT) for the county, and was instrumental in the passage and implementation of Act 32, the most recent EIT legislation.  From 2005 to 2012, Caplan was the Treasurer for his state representative’s re-election campaign.  He is also a member of the American Institute of Certified Public Accountants.

Caplan graduated from Lehigh University in 1978 with a B.S., Accounting and a minor in International Relations.  In 1980, he earned his CPA certification and in 1987, he received an MBA in Finance from Temple University.  Caplan began his accounting career at Laventhol & Horwath, in Philadelphia, and in 1981, he joined the staff at Nutri/System, Inc. as a senior accountant in the weight-loss division.  He was subsequently promoted to the corporate division and his responsibilities expanded to include acting as a liaison for a major computer conversion, playing a key role with the company's quarterly and annual SEC filings, and managing the company's international division.  In later years, Caplan’s work responsibilities shifted to financial analysis and food marketing.  He also served as controller for two companies, Omnia Capital, an equipment-leasing company, and Puratos Corporation, a Belgian maker of bakery ingredients.

A resident of the Philadelphia area all his life, Caplan currently lives in Lafayette Hill, Pennsylvania.  He has three sons, Daniel, Robert, and Kevin.

Fall 2016

James J. Newhard, CPA, CGMA
Proprietor, Speaker for Loscalzo Associates

In public practice since 1979, Jim established the firm JAMES J. NEWHARD, CPA in December, 1986 focused on small business entrepreneurs and individuals, to provide a wide variety of tax (preparation and planning), accounting & reporting (review, compilation, preparation, AUP, and QuickBooks Advisor), and advisory services to individuals, small-to-medium sized businesses (including start-up businesses), not-for-profit entities, estates, and trusts. Jim is also a CPE discussion leader, teaching practitioner A&A, professional ethics and tax CPE programs for Loscalzo Associates.

Jim is a member of the AICPA (including PCPS and Taxation Member) and the PICPA. As Greater Philadelphia Chapter past-president (2006-07) and recipient of both the Volunteer Service Award (2009) and the Champion Service Award (2012), Jim serves on several PICPA committees at the state level (PICPA Council, Accounting and Auditing Procedures, State & Local Taxation, Legislation, The Act 32 Task Force, CPA Image Enhancement, and Member Services,) and the Philadelphia Chapter level (Accounting and Auditing, Local Taxation & Legislation Committee, and Federal Tax). Additionally, Jim serves as the editor of the Accounting & Auditing column for the Pennsylvania CPA Journal, and has authored several columns and features, principally on CPA practitioner matters in A&A and Pennsylvania local tax matters (earned income taxes and business privilege taxes).

Jim developed/co-developed many Act 32 resources for members and users, as well as several other reference informational resources for practitioners (including brochures on PA business privilege taxes, and attest & non-attest financial reporting services) and consumers (including brochures on managing debt, CPA-client privacy matters, and questions to ask in choosing a CPA).

Cheri Hutchinson Freeh, CPA
Principal
Hutchinson Gillahan and Freeh PC

Cheri is a principal with Hutchinson, Gillahan and Freeh, P.C., a public accounting firm in Quakertown, PA. She received an AAS in Accounting from Northampton Community College and a BS in Business Administration with an accounting specialization from Thomas A. Edison State College. Cheri is a member of the American (AICPA) and Pennsylvania (PICPA) Institutes of Certified Public Accountants. Cheri serves on council for both the AICPA and PICPA and is the immediate past President of the PICPA. She is a member and past chairperson of the PICPA Committee on State Taxation and of the PICPA Local Tax Task Force. She also serves as a member of the Pennsylvania State Department of Community and Economic Development’s Act 32 advisory committee and the advisory committee on the local earned income tax register for the Governor’s Center for Local Government. She is a member of the board of trustees of First Savings Bank, vice-chair of the board of trustees of St. Luke’s University Health Network’s Quakertown Hospital, a former board member and treasurer of the Upper Bucks Chamber of Commerce, a board member and treasurer of the Upper Bucks Chamber Foundation, a board member and former treasurer of the Quakertown Alive Main Street Organization, a member of the Bucks County Community College Accounting Advisory Board and a member of the Bucks County Estate Planning Council. She has over 30 years of experience in the field of public accounting and offers a wide variety of expertise in accounting issues for privately held businesses, non-profit organizations, local governments, estates, trusts and individuals. Cheri has served as a speaker on various topics for the Pennsylvania Institute of CPA’s, the Chamber of Commerce, Lehigh University Small Business Development Center, The Pennsylvania Earned Income Tax Officers and Collectors Association, The Pennsylvania Society of Public Accountants, the Pennsylvania State Governor’s Center for Local Government and the Pennsylvania State House of Representatives. Cheri has served as an expert witness in small business and non-profit fraud cases. She has also served as an adjunct instructor for DeSales University and is one of the few individuals invited by the Pennsylvania House of Representatives to provide private training sessions to both the Republican and Democratic caucuses.