GSCPA Award Recipients

GSCPA Award Recipients

The Georgia Society of CPAs recognizes the hard work and dedication of its members each year through awards. From education to industry, GSCPA members are what make the Society fantastic.

Distinguished Member: Timothy J. Clancy, CPA

Each year the Chair of The Georgia Society of CPAs (GSCPA) recognizes a distinguished GSCPA member who has demonstrated dedicated service to GSCPA and the accounting profession. This year, Kirk Jarrett is pleased to highlight Tim Clancy, CPA as the 2021 Distinguished member.

Tim graduated from the University of Akron in Ohio with a master's in taxation. With over 25 years of experience in the state income and franchise tax field, he has assisted clients in multiple industries, ranging from large public companies to smaller, closely held operations.

Tim currently serves as the State and Local Tax Services Practice Leader for Windham Brannon. Tim has extensive experience in proactive state tax minimization services. His experience includes assisting taxpayers with developing and designing effective state tax planning and managing the restructuring of the clients' operations. He has also worked closely with clients providing consultative services that ensured the maintenance of the tax benefits derived.

Tim also has significant experience managing state tax refund reviews; conducting due diligence reviews related to restructuring transactions, including acquisitions, divestitures and mergers; conducting nexus reviews; negotiating voluntary disclosure agreements to minimize liabilities and exposures; state income tax audits and outsourcing.

Tim's experience encompasses various organizational structures, including C corporations, S corporations, limited liability companies and partnerships. He has provided services to a broad client base, including taxpayers in the services, real estate, manufacturing, distribution and retail industries.

During Georgia's most recent legislative session, Tim gave limitlessly of his knowledge, energy and time. His expertise around state and local sales tax was a huge assist for Don Cook and GSCPA's entire advocacy program.

As an outstanding CPA and GSCPA member, we are honored to present the 2021 Distinguished Member Award to Timothy J. Clancy.

Outstanding Member in Industry: Albert Caproni, III, CPA

The Georgia Society of CPAs is honored to announce the 2021 Outstanding Member in Industry award recipient as Albert Caproni, III, CPA. The award recognizes members in industry who have made significant contributions, both professional and civic, that reflect the values and ideals to which CPAs in industry should aspire.

Al earned his B.A. degree from Columbus College (now Columbus State University) in 1974. He earned his law degree (J.D.) in 1978 from the University of Georgia, where he served on the Editorial Board of the Georgia Journal of International & Comparative Law. Following graduation from law school, he practiced in the tax department of Touche Ross & Co. (now Deloitte), earning his CPA certificate in 1981.

After earning his LL.M. in taxation degree from New York University in 1984, Al practiced with a mid-sized Atlanta law firm, representing closely-held businesses and their owners until he and his partner formed Cohen & Caproni in 1997. He has been admitted to the United States Tax Court, the 11th Circuit Court of Appeals, the Supreme Court of Georgia, the Georgia Court of Appeals, and the United States District Court, Northern District of Georgia.

Al advises clients on many aspects of business planning (from start-ups to succession planning or sale of a business). Planning includes shareholder, partnership or operating agreements for the business, planning for mergers and acquisitions, sales or dispositions of the business and income tax planning for all phases of the business. In addition, he assists individuals with their estate planning, including preparation of wills, creating trusts where appropriate, planning for retirement assets and estate tax issues.

Al is past chair of the Atlanta Bar Association Estate Planning and Probate Section, a member of the State Bar of Georgia, the American Bar Association, the Atlanta Bar Association, the North Atlanta Tax Council, the Atlanta Tax Forum, The Georgia Society of CPAs (where he serves on the Financial and Estate Planning Advisory Council) and American Institute of Certified Public Accountants. He has given numerous speeches to attorneys, CPAs, and business groups regarding the use of LLCs, family limited partnerships and S corporations and other business and estate planning topics.

Al is active in the Atlanta community, having served as an officer and/or board member of many local non-profit charitable or civic organizations. His outside interests include photography, travel and old house renovations. He is married and has three grown children.

Public Service Award: Sarah Dekutowski

The Public Service Award recognizes a GSCPA member who has made significant contributions in public service activities at the local, state, regional or national level. GSCPA is proud to distinguish Sarah Dekutowski as the 2021 Public Service Award recipient.

Sarah Dekutowski is a partner in Draffin Tucker's consulting service group in Atlanta, where she focuses on the health care industry and serves as the firm's resource solutions practice leader. Prior to joining Draffin Tucker in 2012, Sarah served as the CFO of The Emory Clinic, Inc. and CFO and chief compliance officer of Visiting Nurse Health System. Sarah began her career with Arthur Andersen and worked for ten years to the audit manager level before moving to industry.

Sarah is a member of both AICPA and GSCPA, as well as other industry associations. She participates in the GSCPA Leadership Council and the GSCPA Health Care Advisory Council. Sarah also serves as treasurer of Leadership Sandy Springs and on the Archdiocese of Atlanta Audit Committee.

One of her favorite activities is working with Focus + Fragile Kids. It combines two of Sarah's interests – swimming and individuals with special needs. As a volunteer swim coach for the FAST Fins program for over 14 years, she has enjoyed seeing the swimmers improve their strokes, compete in swim meets and have fun being part of a team. There are not many sports programs for individuals with special needs, and she is proud to be part of this swim team, saying, "I think I get more out of my volunteering than the swimmers. It is very rewarding and a great break from my work. I am a CPA by day and swim coach on the weekends!"

Sarah graduated magna cum laude with a Bachelor of Science in business administration from Southern Connecticut State University. Originally from Yardley, Pennsylvania, Sarah resides in Dunwoody and stays busy with her three "kids" – Drew, who works for the Gwinnett Stripers, Danielle, a senior at Georgia Southern University, and Nick, a junior at Dunwoody High School. Besides family and church activities, Sarah is an avid swimmer, enjoys kayaking and trains for sprint triathlons.

As an outstanding CPA and GSCPA member, The Georgia Society of CPAs is honored to present the 2021 Public Service award to Sarah Dekutowski.

Meritorious Service Award: T. Farrell Nichols, CPA

The Meritorious Service Award recognizes individuals who have shown extraordinary dedication to the public or the profession from an accounting perspective.

Those who knew Farrell are aware of his devotion to The Georgia Society of Certified Public Accountants (GSCPA), the CPA profession and his community. Through his involvement with GSCPA, the Georgia State Board of Accountancy, and NASBA, he stands out as a CPA and GSCPA member who went above and beyond the call of duty. He was known as a servant leader, and those that worked alongside him speak of his generosity and work ethic. He will be remembered for the impact he made as a mentor, a tireless advocate for the CPA profession, his tenacity and determination, and for the countless lives he touched in his profession, his community and his church.

Born in Bainbridge, Georgia, Farrell obtained an associate degree from Abraham Baldwin College and graduated with honors with his BBA in Business Administration and Accounting from the University of Georgia. He went on to earn his CPA certification in South Carolina in 1976 and then in Georgia in 1978. Farrell spent most of his 40-year career in public accounting with the firm Nichols, Cauley & Associates, LLC, in Dublin, Georgia, where he was managing partner and engineered the firm's growth across multiple offices. Because of Farrell's leadership, encouragement and support, his staff and team members always felt their connection to him was more of an impactful friendship than a working relationship.

Farrell joined The Georgia Society of CPAs in 1978. His involvement with the Society began when he became a founding member and charter president of the Heart of Georgia Chapter. He served on GSCPA's Leadership Council and completed The Georgia Society of CPAs Leadership Academy in 2008. He was highly respected among his peers and took ownership of the importance of the work performed by each group, task force and committee he touched.

A true legacy of Farrell's volunteer service and commitment to excellence and leadership was evident as he served as a member of the State Board of Accountancy for eight years from 2005 to 2013, with three of those years as the chair. His role as chair of the Georgia State Board of Accountancy included a broad range of accomplishments, with the most notable being his role in the passage of House Bill 291 (The Public Accountancy Act of 2014).

During his chairmanship, Farrell led the charge in advocating for House Bill 291, which moved the State Board of Accountancy out from underneath the Secretary of State's office to the State Accounting Office where the complexities of the accounting profession could be understood. He was actively engaged in the process, serving a dual role as a member of GSCPA's State Board Task Force while also leading the State Board through the process as well. Through his knowledge and skilled interest in the future of the CPA profession in Georgia, Farrell led The Georgia State Board of Accountancy in a year of transition and history-making change. This crucial change ultimately created greater autonomy for the State Board of Accountancy. Farrell was an integral part of implementing this change, staying the course while facing challenges and ultimately advancing the CPA profession in Georgia.

An avid Georgia Bulldog fan, Farrell's dedication to service and involvement extended into his community. He was a member of the First Baptist Church of Dublin, where he served as a deacon, Sunday school teacher and treasurer. He was also a member, and past president, of the Dublin Rotary Club; former Scoutmaster, Eagle Scout, and Order of the Arrow with the Boy Scouts of America; and past chairman of the Dublin Chamber of Commerce.

Known as a man of integrity and strength of character, rooted in a strong faith in Jesus, Farrell was a devoted husband, father, and grandfather whose huge heart was built around his family. He and his wife, Alice, are delighted to have been blessed with three children and 12 grandchildren.

For his outstanding contributions to the accounting profession, his many years of dedicated service to his professional Society, the Georgia State Board of Accountancy, and his significant efforts in his community, The Georgia Society of Certified Public Accountants, Inc. proudly presents its highest honor, the Meritorious Service Award, to T. Farrell Nichols, CPA.