It's All About Trust
September 10, 2026
By Ryan DeMenna, Partner at DeMenna Public Affairs
The 2026 legislative session was laden with debates on conformity and budget. It was also a session of victories including pathways and a new Arizona State Board of Accountancy appointee. All of it was wrapped up in one thing: trust.
Trust has been a major theme for the Arizona Society of Certified Public Accountants (ASCPA) in 2026.
Consider the importance of trust in the legislative process.
Despite the preferred self-image of some policymakers, they simply cannot be all-knowing when it comes to policymaking. The law touches every aspect of our lives, making it impossible to have a deep understanding of the intricacies
of everything from water law to economic development or from healthcare to tax policy.
That’s why it’s critical for policymakers and their staff to cultivate a rolodex of trusted experts in their respective subject areas. And when it comes to tax policy, you would be hard-pressed to find
a group for lawmakers to trust more than the ASCPA.
Every session, the ASCPA advises elected officials on hundreds of bills, income tax conformity, the state budget and more.
Trust Worth $1.5 Billion
The 2026 legislative session kicked off in January, but the ASCPA had already been busy advising elected officials on the potential impact of H.R. 1 in Arizona.
The Joint Legislative Budget Committee (JLBC), the group charged with providing fiscal policy analysis for the legislature, estimated the cost of “full conformity” to be nearly $1.5 billion through fiscal year 2029. And the Big Beautiful Bill’s assortment of tax policy changes coupled with a $1.5 billion price tag had everyone asking the ASCPA and its members for guidance.
Think about that for a moment. Lawmakers turned to the ASCPA and its members for their thoughts on legislation that would potentially have an impact of $1.5 billion in Arizona.
That’s real trust.
Months before session started, Governor Katie Hobbs introduced her Middle-Class Tax Cuts package, which matched most of the federal provisions included in H.R. 1.
But in the first week of session, Republican state legislators sent Governor Hobbs a bill that included provisions beyond her Middle-Class Tax Cuts package.
Governor Hobbs vetoed the bill, and Republicans were quick to point out that she had directed the Arizona Department of Revenue (ADOR) to issue forms for taxpayers that mirrored full conformity.
Weeks later, Republican legislators sent Governor Hobbs another bill that sought to codify the tax guidance included on the state forms, but the governor vetoed that bill too.
After the second conformity bill was vetoed, Republican leaders made it clear that they wouldn’t agree to anything other than a conformity bill that matched the guidance issued by ADOR. Their goal, they added, was to minimize taxpayer confusion and the need for amended returns by codifying the forms that were already being used by taxpayers.
Legislative Republicans ultimately got what they wanted, and this year’s conformity legislation was included in the negotiated state budget proposal for fiscal year 2027 signed by Governor Hobbs in mid-June.
Despite the fact that conformity was addressed well after Tax Day, the ASCPA was involved at every step in the process as a trusted advisor.
Entrusted With the Future
The ASCPA is also trusted to serve as the voice of the profession in Arizona and this session, the ASCPA was the flag bearer for the largest legislative overhaul of the profession’s governing statutes in decades.
For years, the CPA profession has been experiencing workforce shortages. In response, the American Institute of CPAs developed additional pathways into the profession to broaden the CPA candidate pipeline and meet growing demand.
The importance of this legislation cannot be overstated as it also aligns with a nationwide effort that will preserve reciprocity privileges and enhance CPA mobility.
Arizona’s version of the CPA Pathways legislation, dubbed the “Certified Public Accounting Act of 2026”, contained nearly 30 pages of substantial changes to the laws governing CPAs in Arizona. But with the ASCPA driving the effort, lawmakers across the board and across the aisle didn’t hesitate to support the bill.
When the pathways legislation landed on Governor Hobbs’ desk, she signed the bill in less than 24 hours.
Bipartisan legislative support and swift executive action are clear signals that the ASCPA is one of the most trusted professional associations in Arizona. Having the CPA pathways legislation in place will support workforce growth in the profession, strengthen Arizona’s business community and ensure that Arizona CPAs remain competitive in a national market.
Recommended With Trust
Perhaps one of the lesser-known priorities of the ASCPA, but one that is critical for the profession, is the ongoing effort to identify CPAs willing to serve on the Arizona State Board of Accountancy (Board).
Arizona’s various boards and com-missions continually struggle with vacancies. In some cases, boards and commissions are unable to meet be-cause they don’t even have a quorum.
Recognizing its importance to the profession, the ASCPA works closely with its members to identify CPAs willing to serve on the Board. The ASCPA is also careful to ensure continuity on the Board by identifying potential appointees with similar experience to those whose terms are expiring.
This year, Governor Hobbs appointed Peggy Ullmann, founder of Ullmann & Company, to fill the vacancy that occurred on July 1. Ullmann was appointed in March 2026, several months before the actual vacancy would occur, which speaks to the level of trust the governor and her team have in the ASCPA and its members.
A Legacy of Trust
Trust is also the cornerstone of a successful team dynamic. Something the ASCPA and DeMenna Public Affairs have in spades.
DeMenna Public Affairs has represented the ASCPA since 1997. But this year was especially unique when you consider the collective legislative successes and the fact that Kevin DeMenna, my father, was the recipient of this year’s ASCPA Honorary Member award.
During his remarks at the annual luncheon, Dad focused on a very specific reason for the nearly three-decade-long successful working relationship: trust.
He explained that in the world of lobbying, other than a printed bill, all you have is an idea or a proposal. There is nothing to weigh, ship or photograph. Our work is built around trust.
Elected officials trust the team at DeMenna Public Affairs to be knowledgeable and conversant in the topic of the day. They’re looking for facts and recommendations, and they trust us to put the correct material and the best experts in front of them.
With that in mind, I want to reiterate his closing remarks: Thank you for trusting us. And for being the ideal client.
Dedication
The ASCPA’s unwavering advocacy efforts have positioned the ASCPA and its members as trusted experts and advisors to legislators and their staff on both sides of the aisle.
But this is only made possible by the dedicated members willing to volunteer their time and expertise to serve the profession in Arizona.
Members who serve on the ASCPA’s Tax Legislation Review Committee (TLRC) scrub every tax-related bill to ensure the mechanics are in order, helping to avoid unintended consequences if it becomes operational as law. This year alone, the TLRC tracked and scrubbed nearly 160 bills. Not to mention the ongoing guidance and insight provided for this year’s tax conformity effort.
Leading these efforts is the ASCPA’s President and CEO, Oliver Yandle, along with the Director of Government Relations, Emily Webb.
Oliver, Emily and the entire ASCPA and DeMenna Public Affairs team work tirelessly to ensure that the ASCPA voice is heard in the legislative process, and that its members remain a trusted resource to the elected officials whose decisions have a direct impact on our everyday lives.