AICPA News is a collection of recent announcements from the American Institute of CPAs and the Chartered Institute of Management Accountants (CIMA).
AICPA Signals Support for Legislation Allowing Domestic Abuse Survivors to File Taxes as Single
The American Institute of CPAs (AICPA) signaled its strong support of legislation introduced by Senator John Fetterman (PA-D) which would provide a critical filing option for taxpayers experiencing spousal abuse or abandonment. The Survivor Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act), S. 2129, allows survivors of domestic abuse or spousal abandonment to file their taxes as if they were not married.
Currently, the tax system requires that those who are married file taxes under one of two designations: married filing jointly or married filing separately – options which can require contact with an abusive or absent spouse. Under the SAFE Act, survivors would have autonomy over their tax filings, have access to tax benefits such as credits and deductions and have protection from being financially tied to their abusive or absent spouse. By giving survivors of spousal abuse or abandonment the option to file their individual tax returns as if they were not married, survivors are afforded fairness, safety and equality. The SAFE Act would remove the control that abusive or absent spouses may have over survivor spouses and would empower survivors to take back control when it comes to tax returns and tax benefits.
AICPA Seeks Immediate Guidance on Small Business Taxpayer Domestic Research Costs, Enacted in H.R. 1
In a letter submitted to the U.S. Department of the Treasury and the Internal Revenue Service (IRS), the American Institute of CPAs (AICPA) submitted comments on the recently enacted section 174A, which addresses the treatment of domestic research and experimental (R&E) expenditures (domestic research costs). The AICPA is urging Treasury and the IRS to issue immediate guidance that would allow eligible small business taxpayers to immediately deduct domestic research costs on their originally filed 2024 federal income tax returns rather than being required to capitalize those amounts.
The AICPA notes that the issue raised in the letter requires immediate consideration, as many eligible taxpayers have not yet filed their income tax returns for the 2024 income tax filing period. These taxpayers face uncertainty about whether they can deduct these costs upfront or must capitalize them and later amend their returns. This lack of clarity could lead to unnecessary administrative burdens and compliance risks.
To address this, the AICPA recommends that Treasury and the IRS issue guidance stating the following:
- Eligible taxpayers may deduct 2024 domestic research costs on their originally filed 2024 federal income tax returns, provided they include a statement or reference indicating an election under Section 70302(f)(1)(A).
- Notwithstanding the deemed election, taxpayers may amend their 2022 and 2023 federal income tax returns to deduct domestic research costs paid or incurred in those years..
- If the election has affected a year in which the taxpayer reported a net operating loss (NOL), the taxpayer is permitted to adjust the NOL in the carryforward year(s) instead of amending the original NOL year return.
AICPA Recognizes Five Individuals with 2025 Emerging Leaders Award
The AICPA & CIMA today recognizes five practicing CPAs with the 2025 AICPA Emerging Leaders Award. Every year, these awards are given in memory of Maximo Mukelabai, a member of the inaugural class of the AICPA Leadership Academy whose life was tragically cut short in 2011 at age 36.
Honorees are selected annually for exemplifying the passion, intellect and inspiration demonstrated during Maximo’s career. Shortly before his passing, he became the first African American and youngest chair of the North Carolina Association of CPAs board of directors. Maximo’s influence and leadership were felt by many, and the Emerging Leaders Award (formerly Outstanding Young CPA Award) is one way his legacy is carried on.
To be considered for the award, candidates submitted applications and details on their volunteer history. They shared why giving back is important to the profession, how their efforts have positively impacted the community, and the ways they have demonstrated leadership through professional or service activities. Applicants also provided professional references from peers, employers, and/or state CPA societies. The AICPA’s Emerging Professionals Initiative Committee (EPIC), along with past recipients, then reviewed all qualified nominations to determine this year’s honorees. Explore the complete eligibility criteria.
EPIC’s mission is to actively promote and enhance the emerging professional experience in the accounting and finance profession by providing targeted leadership programs and networking opportunities to the next generation of leaders. To learn more about how the AICPA supports these emerging professionals, visit the AICPA Emerging Professionals Network.
Congratulations to the following Recipients of the 2025 Emerging Leaders Award:
Sarah Flischel, CPA – AAFCPAs Director of Audit Transformation and Training
Denver, Colorado
What receiving this award means to Sarah: “To me, this award honors the courage to lead through change and the commitment to lift others along the way.”
Flischel is the Director of Audit Transformation & Training at AAFCPAs, where she leads the firm’s shift toward a tech-forward, data-driven audit approach. With over 15 years of experience, Sarah blends deep audit expertise with a passion for innovation, learning, and knowledge sharing. She founded the Audit Transformation Community, a free resource for U.S. based firms navigating new audit methodologies, fostering collaboration and shared growth.
A frequent speaker and thought leader, Sarah is committed to building a future-ready, inclusive profession. She views technology as a catalyst for transformation and believes true change is cultural. By mentoring others, sharing insights, and building collaborative communities, she aims to support the growth of individuals while helping organizations operate with flow. This is how we build a profession that’s not only future-ready, but also deeply human.
Sarah’s volunteer work includes mentoring future and current CPAs, serving on the AICPA Foundation Scholarship Committee, and contributing to the Colorado Society of CPAs Educational Foundation Board. She’s widely recognized for her service and dedication to the profession and is a proud AICPA Leadership Academy alumni (2019).
Outside of work, Sarah enjoys camping with her family, skiing, traveling, crafting, and cheering for the Denver Broncos and UCF Knights.
Jeremiah Hathorn, CPA – EY, Manager | Adjunct Professor, Harris-Stowe State University, St. Louis, Missouri
What receiving this award means to Jeremiah: “Receiving this award affirms my commitment to serving the profession with purpose and impact. It’s an incredible honor to be recognized not only for where I’ve been, but for the future I’m helping to build—one that creates space for innovation, access, and community. It’s a reminder that leadership is about lifting as we climb and paving pathways for those who come next.”
Hathorn, CPA, is a Manager at EY and an Adjunct Professor at Harris-Stowe State University, where he brings together technical excellence, education, and community leadership. With deep experience in financial accounting, transaction advisory, and strategic consulting, Jeremiah has served clients across multiple industries while mentoring and developing future accounting leaders.
He currently serves as President of the NABA St. Louis Chapter and President of the 100 Black Men of Metropolitan St. Louis. He is also a member of the MOCPA Educational Foundation Committee, where he advocates for expanding the pipeline of diverse talent within the profession.
Jeremiah is passionate about equity, education, and empowering the next generation of leaders through service and example. Looking ahead, he has aspirations to launch his own accounting and advisory firm—focused on supporting small to mid-sized businesses, nonprofits, and mission-driven organizations with tailored financial solutions. This next chapter would allow him to blend his professional expertise with his passion for community impact, continuing his commitment to advancing the profession in meaningful ways.
Kathleen A. Mills, CPA – Partner, PKF O’Connor Davies | Adjunct Professor, St. Francis College, New York, NY
What receiving this award means to Kathleen: “Receiving the AICPA Emerging Leaders Award is an incredible honor and a meaningful milestone in my career. This recognition reflects not only a commitment to professional growth, but also to serving the community and supporting the continued growth and evolution of the accounting profession
Mills has 15 years of experience in public accounting. Kathleen is a partner at PKF O’Connor Davies and specializes in providing accounting and auditing services in a range of industries including real estate, hospitality, employee benefit plans, manufacturing and distribution and other commercial clients consisting of both privately held and publicly traded companies.
Kathleen participates as an instructor in her organization’s in-house CPE program as well as recruiting and career advisory initiatives. She is also an adjunct professor in the accounting and business law department of St. Francis College.
Kathleen received her Master’s degree in Accounting and Business Law from St. Francis College and is a member of the AICPA, NY CPA, and Chartered Professional Accountants of Ontario. In addition to her New York state CPA license, Kathleen holds a Chartered Professional Accountant designation in Ontario, Canada and is licensed to practice as a public accountant in the province.
In 2021, Kathleen was recognized by NY CPA as an Emerging Leader in its annual “40 Under 40” awards. Kathleen also volunteers as a board member and treasurer of a non-profit organization, Visiting Neighbors, Inc. and serves as a board member of the Alumni Association of St. Francis College.
Tim O’Neill, CPA – Wipfli LLP – Senior Tax Manager, St. Louis, Missouri
What receiving this award means to Tim: “Receiving this award is the pinnacle of my career and a testament to the role models I have had the immense pleasure of working with throughout my journey that shaped me. Being recognized for my leadership and volunteer contributions both inside and outside of the profession is the highest honor I could possibly imagine.”
O’Neill is a seasoned CPA with over 11 years of experience and a deep commitment to his team, profession, and clients. As a Tax Senior Manager at Wipfli, he leads the firm’s beverage manufacturing practice, fueled by a personal passion for the craft beer industry. Tim has a knack for bringing people together to achieve a common goal, which has led to his involvement in developing internal educational programs to elevate associates’ service mastery and industry expertise across the manufacturing, retail, and distribution space.
A recognized leader in the accounting profession, AICPA Leadership Academy graduate, and 2025 CPA Practice Adviser “40 Under 40” honoree, Tim currently chairs the AICPA Academic Executive Committee, which bridges the gap between academia and practice to support a strong, diverse CPA pipeline.
Tim currently resides in St. Louis with his Wife, Ashley (also a CPA) and three young children. In his spare time, he “enjoys” working on their perpetual fixer-upper, which includes tending to the garden, nine chickens, and bee colony. An avid musician, Tim can be found playing solo acoustic shows around St. Louis and supporting his beloved Ireland rugby team when the weather is too cold for an outdoor patio concert.
Mallory D. Vincent, CPA, MBA – Mason + Rich, PA – Individual and Trust Tax Manager, Concord, New Hampshire
What receiving this award means to Mallory: “Receiving this award is a humbling and meaningful honor. Being recognized as an emerging leader in accounting, in the spirit of Maximo Mukelabai’s legacy, reminds me of the power of service, leadership, and connection. It inspires me to lead with purpose, give back through mentorship and volunteerism, and continue striving for lasting impact in my community and profession.”
Vincent is an Individual and Trust Tax Manager at Mason + Rich, PA (M+R), a public accounting firm in Concord, New Hampshire. In her role, Mallory works closely with individuals to help them navigate through all of life’s stages. Her goal is to make the process as enjoyable as possible for the client while being there every step of the way. She also collaborates with client trustees, personal representatives, and their attorneys to help manage trust/estate tax laws and trust agreements.
Mallory is a member of the New Hampshire Society of Certified Public Accountants (NHSCPA) and serves on the Financial Careers and Young Professional Committees. She was the recipient of the NHSCPA’s 2025 Volunteer of the Year Award. She is also a member of the AICPA and the Co-Chair of the Student Recruitment Committee. Mallory is passionate about the accounting pipeline issue and worked in conjunction with M+R’s HR personnel to help form the first staffed accounting apprenticeship program in New Hampshire.
Mallory earned a Bachelor’s degree in Accounting in May 2015 and Master’s of Business Administration in February 2020 from Southern New Hampshire University. She obtained her NH CPA license in October 2021.
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