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White Papers

The Indiana CPA Society Board of Directors releases white papers relevant to the CPA profession through the work of Board task forces.

Innovation White Paper

The INCPAS Board of Directors issued a white paper on the CPA's Role in Leading Innovation. The paper was a result of the work of the task force created in 2016 to look at innovation and its impact on the CPA profession particularly as it pertained to the Indiana CPA society and its members. Download PDF.

The Future of Competency White Paper

This task force looked at trends in competency development and a desired future competency model for the CPA profession.  It considered possibilities for changes to the current competency model and the challenges and opportunities that will present themselves. Download PDF.

Integrated Reporting White Paper

Integrated reporting is a new approach to corporate reporting that links many different variables within a company’s operations. This task force discussed ways in which integrated reporting will affect the Society, the profession and its members, and suggested next steps. Download PDF.

Hyperspecialization White Paper

Hyperspecialization is a trend in the CPA profession that will impact education, staffing, client services and many other areas. This task force formulated thoughts on what hyperspecialization will mean in the future and potential implications for INCPAS and the profession. Download PDF.

Core Competency Descriptors White Paper

The CPA profession’s core competencies are universal to all CPAs and fundamental to knowledge management. Three INCPAS teams defined each core competency, addressed why they are important, warning signs and positive indicators, and developed five levels of competency proficiency. Download PDF.