Making a Positive Impact: Tommye E. Barie Focuses on Relevance, Rigor, and Reach as AICPA Chair
[ILLUSTRATION OMITTED] As Tommye E. Barie, CPA, begins her year as AICPA chair, the profession is undergoing tremendous change. Complexity, technology, globalization, and rapid evolution of standards continue to alter the way business is done and what CPAs need to know to help their clients' businesses succeed, while protecting the public interest. The AICPA has embarked on a number of high-impact initiatives aimed at improving the quality of audits of private entities, expanding diversity and inclusion at all levels of the profession, and revolutionizing learning and professional development. "We have to constantly change so that our services remain valuable," Barie said. "My belief is that we've got to stay true to our core, but at the same time evolve into what the marketplace needs from us. The clients and the marketplace determine what is of value to them. So we need to push our boundaries." Born and raised in small-town America, the 102nd chair of the AICPA is someone whose work springs from her desire to make a positive impact. That drive propels her work as a partner serving not-for-profit and government clients at Mauldin & Jenkins LLC, a top-100 firm based in Atlanta with offices in Alabama, Florida, Georgia, and Tennessee. And it surfaces in other ways, from Barie's work mentoring young CPAs to simple gestures, such as when she makes time at the grocery store to buy cookies for the guards who control traffic at the front gate at the high-rise complex where her condominium overlooks Sarasota Bay in Florida. "I want to make a positive difference in not only my life, but others' lives, on a daily basis," Barie said. "So at the end of the day, an awesome day to me is having done that." Barie's parents, James and Maureen Elam, encouraged her from a young age to value commitments and push her personal boundaries. She grew up in West Liberty, Ky. (population 3,435 in the 2010 U.S. census), where her father was an accountant and the general manager of a rural electric cooperative, and her parents owned the Freezer Fresh--an ice cream and hamburger stand. Maureen Elam also owned the jewelry store in town. West Liberty is the kind of place where neighbors look out for one another, and the support of family, friends, and neighbors made Barie think she could accomplish anything she put her mind to. When she was just a seventh-grader, she was encouraged to try out for the varsity basketball team at Morgan County High School, which needed someone tall to play center. She knew that if she struggled, somebody would be there to pick her up and encourage her. Armed with that confidence, she immediately earned a spot in the starting lineup. EARLY ADVOCATE Her parents' ability to juggle multiple business interests showed her that she could do anything she wanted. At a time when many women were still struggling to find career opportunities for themselves, Maureen Elam operated two family businesses. That entrepreneurial spirit took hold in the Elams' children. During a long spell of cold weather when Barie was about 12 years old, she grew weary of building snowmen, sledding, and throwing snowballs. She asked her mother to give her a job. Her mother showed her the accounting ledgers for the jewelry store and the restaurant. Barie learned how to list cash receipts and disbursements, and spread them across various categories. She saw how the figures balanced when they were added, and she was fascinated. She knew she wanted to pursue accounting further. Barie said her parents taught her that with hard work, determination, and skill, she could do anything she wanted. And her upbringing showed her how to treat people right. "Tommye is a tremendous ambassador for the accounting profession," said AICPA President and CEO Barry Melancon, CPA, CGMA. "Her values, experience, and passion make her a tireless advocate for our more than 400,000 members. …