John M. Fleming, CPA, MBA, is currently the Director, Content Development for SmartPros LTD, a division of Kaplan Professional Education. SmartPros is an international educational and training company specializing in accounting, finance and ethics educational programs. John previously served as President and Director of Accounting and Auditing for LOSCALZO ASSOCIATES, a division of SmartPros for twenty-eight years. John retired as President of Loscalzo Associates on January 1, 2014.
John’s prior practice experience includes audit, tax, consulting, office management, and human resource responsibilities with Deloitte LLP, Richard Eisner & Company LLP, and Ernst & Young LLP. John is a graduate of LaSalle and Drexel Universities with degrees in accounting and finance.
John, a Pennsylvania CPA, served as the 1999/2000 President of the 8,300 member Greater Philadelphia Chapter of the Pennsylvania Institute of Certified Public Accountants (PICPA) and currently serves as a member of the Institute’s Accounting and Auditing Technical Committee. In 2006, the PICPA recognized John as a Joseph E. Sterrett Fellow for his contributions to the accounting profession and in 2007, the Philadelphia Chapter recognized John with their Champion Award for his contributions to the PICPA, Chapter, profession and community. John has also served as the 2002/2003 President of the American Accounting Association’s Mid-Atlantic Region.
John and his wife Marge live in Medford, New Jersey.
James J. Newhard, CPA, licensed as a CPA in Pennsylvania, is a discussion leader for Kaplan Financial Education, powered by Loscalzo Institute, and also contributes to Kaplan Financial Education, powered by SmartPros courses. He is an established CPA practitioner with 38 years of practice in public accounting. Jim spent over 7 years of public practice with a regional and national CPA firm in their A&A departments. Subsequent to that, Jim established his own firm, James J. Newhard, CPA, in December 1986, committed to a focus on small business entrepreneurs, individuals, and not-for-profit organizations, and providing a variety of tax (preparation, planning, and controversy), accounting (review, compilation, and QuickBooks Pro-Advisor), business analytics and attestations, and advisory services to individuals, small-to-medium sized businesses, not-for-profit entities, estates, and trusts.
Jim is a member of the AICPA (including PCPS and Tax Section) and serves on the FRF for SMEs task force. He is also a long-time, very active and involved member of the PICPA, including many years of leadership in the Greater Philadelphia Chapter, including serving as Chapter President (2006–2007). He was the recipient of the Volunteer Service Award (2009) and the Champion Service Award (2012). Jim serves on several PICPA statewide committees, including the Committee on Accounting and Auditing Procedures, CPA Image Enhancement, Member Services, State & Local Taxation (as well as the Act 32 Task Force), and Legislation. At the Philadelphia Chapter level, Jim serves on the Committee on Local Taxation & Legislation Committee, Federal Tax, Member Services, and the Accounting & Assurance Committee. Jim serves as a member of PICPA Council (2015-2017), and serves on the Future of Education task force. Additionally, he now serves as the editor of the Accounting & Auditing column for the Pennsylvania CPA Journal (previously editor for practitioner’s column), has authored several columns and features, and has provided PICPA webinars on both PA local taxation and A&A update.
With a career-long focus on practitioner services and the essential client services, Jim serves as discussion leader for Kaplan Financial Education, powered by Loscalzo Institute, in compilation and review, practitioner financial reporting and standards issues and updates (including revenue and leasing), tax matters programs, professional ethics (financial statement and circular 230 tax), special purpose framework financial reporting, financial reporting framework for SMEs, FASB and AICPA update, and workpaper considerations and issues.