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AICPA & CIMA names Mark Koziel as next CEO, succeeding Barry Melancon

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Allinial Global president and CEO Mark Koziel has been tapped as the next president and CEO of the Association of International Certified Professional Accountants, succeeding longtime chief Barry Melancon, who is retiring at the end of this year.

Koziel has extensive experience at the AICPA, having worked in various roles there for over 14 years, most recently as executive vice president of firm services. He left for Allinial Global in 2020 to head the association of independent accounting and advisory firms but had long been seen as a potential successor to Melancon. Melancon announced his retirement in May at the spring meeting of the AICPA’s governing Council and a search process began for the next head of the AICPA & CIMA. Koziel will step into the role in January after a handover period.

“I am excited and honored to be appointed CEO of the world’s largest accounting membership body,” Koziel said in a statement Wednesday. “I look forward to playing a key role in leading the organization and the profession to new heights. The profession is well positioned to expand and continue to evolve the value it brings serving the public interest and addressing the challenges faced by economies, business, and society. I cannot wait to start working closely with members, candidates, volunteers, and staff to do just that and drive our great profession forward.”

Mark Koziel at Engage 2018

Mark Koziel at AICPA Engage 2018

Koziel began his accounting career in 1991 at the firm Lumsden McCormick in Buffalo, New York, later joining Dopkins & Co. and Joe Slade White & Co., two other firms in the area. 

Melancon has been leading the American Institute of CPAs since 1995 and spearheaded its expansion into the Association of International Certified Professional Accountants, the AICPA & CIMA, after a deal with the U.K.’s Chartered Institute of Management Accountants in 2017. He has long been ranked by his fellow accountants as the most influential person in the accounting profession.

“Serving the profession over the last 30 years has been a great honor, and I have been fortunate to have played a part in its transformation,” Melancon stated. “I am thrilled to see Mark appointed to the role, knowing his passion and vision for the profession and AICPA & CIMA. Mark will do a fantastic job.”

The board of directors of the AICPA & CIMA announced Koziel’s selection Wednesday after an extensive search process.

“We are delighted to announce Mark as our new CEO for the Association,” said Simon Bittlestone, CIMA president and chair of the Association, in a statement. “The appointment follows an open and extensive global search that attracted a strong pool of candidates from around the world. Mark is a dynamic, values-led leader with extensive experience and knowledge of our profession. The board looks forward to working with him in leading our members, candidates, and the profession into the 2030s and beyond. I would like to thank Barry Melancon ahead of his retirement for his leadership of AICPA & CIMA and lifelong commitment to advancing the accounting and finance profession — a remarkable 30 years of dedication.”

AICPA chair and co-chair of the Association Carla McCall, added, “In a strong field of applicants, Mark was the standout candidate because of his knowledge, understanding, experience, and vision for the profession and the organization. These are transformative times for our profession. I look forward to working with Mark to seize the opportunities in front of us.”

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Accounting

In the blogs: Just in time

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BOI is back; phantom stocks; continuous compliance; and other highlights from our favorite tax bloggers.

Just in time

  • Tax Vox (https://www.taxpolicycenter.org/taxvox): Who benefits and who loses from extending major provisions of the Tax Cuts and Jobs Act?
  • Taxing Subjects (https://www.drakesoftware.com/blog): The Republican party can shape legislative priorities for the next two years, setting the stage for long-term policy changes. A downloadable resource offers a breakdown of key policy areas and action steps for tax pros and small businesses. 
  • AICPA & CIMA Insights (https://www.aicpa-cima.com/blog): How the IRS and tax pros can both start prepping for any government shutdown.
  • Eide Bailly (https://www.eidebailly.com/taxblog): “Just in time for the holidays,” a federal appeals court has restored the Corporate Transparency Act requirement for businesses to disclose their beneficial owners.
  • Taxable Talk (http://www.taxabletalk.com/): And just like that, yet again, with an injunction’s stay, course is reversed.
  • Current Federal Tax Developments (https://www.currentfederaltaxdevelopments.com/): At least they extended the deadlines a whisker.
  • The Tax Times (https://www.thetaxtimes.com): The IRS continues to claw back from non-filers, to the tune of 10 figures and counting.
  • The National Association of Tax Professionals (https://blog.natptax.com/): Favorite headline of the week: “The best gifts for the tax pro in your life this holiday season.”
  • National Taxpayer Advocate (https://www.taxpayeradvocate.irs.gov/taxnews-information/blogs-nta/): “‘Twas the night before tax season, and all through the land; Tax professionals were working, each with pen in hand; The forms were all sorted with numbers just right; who says tax accounting can’t thrill and excite?”

2025

Continuity

Size matters

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Accounting

H&R Block releases Santa Claus’s tax return

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That doesn’t look like a 1040 … .

H&R Block has given the world just what it wants to see this holiday season: Santa Claus’s tax return.

Santa has a lot of itemizations to consider. Eight tiny reindeer depend on him for food and shelter, for instance, but are they dependents? How much can you give to one person before reporting it? Does Santa keep good mileage records for his 41.5 million miles? Santa isn’t an employee, so compensation (even in cookie form) over the threshold may create a 1099-NEC.

Old St. Nick, who files MFJ with Mrs. Claus, did all right on 1040 Line 34, but some of his numbers do bear examination: 6.3 million cookies and 2 million gallons of milk means a third of a gallon of milk per cookie. Will the deduction of coal, magic dust and sleighbells stand up to audit? At least Santa has plenty of time on his hands between January and April to find a good preparer.

Santa's tax return

“Even the jolly man in red takes time to report taxes,” reads the announcement from the tax prep giant. “He’s probably the world’s most famous small-business owner, running a gift-giving workshop and distribution network across the globe … Santa is giving us the first ever peek at his tax return and showing us how he used H&R Block Online and AI Tax Assist to get his maximum refund.”

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Accounting

5 changes coming to IRAs and 401(k)s in 2025

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The SECURE 2.0 Act contained several changes to traditional and Roth individual retirement accounts and 401(k) plans that are being phased in over the coming years, with several notable changes coming in 2025. The Illinois CPA Society highlighted five changes coming to IRAs and 401(k)s in 2025:

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