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Inside the INCPAS Decision-Making Framework: How This Tool Guides the Legislative Agenda

May 3, 2023

Photo of the Indiana state flag waving along with the national flag of the United States of America.
Building the INCPAS legislative agenda is a year-round work in progress for our advocacy team, which includes member volunteers, leadership, staff and the Society’s lobbyist. We are constantly monitoring our statehouse, caucuses, fellow CPA organizations, and dozens of other groups that could present legislation that impacts our members and the CPA profession. As a result, there are countless issues at play each year.

But just because an issue is on the radar doesn’t mean it becomes one INCPAS chooses to engage with over the next year.

So, how do we determine if an issue, bill or topic is right for our legislative agenda? This is where our member advocates and the decision-making framework come into play.

The INCPAS decision-making framework

This framework, developed by the INCPAS Advocacy Council, is an internal guide that helps us develop the most effective legislative agenda. It’s particularly used to guide conversation among members of the Government Relations Advisory Council (GRAC) and Tax Resource Advisory Council (TRAC), as well as our Board of Directors.

“As our members’ services and roles expand, so does the scope of business issues members expect the Society to weigh in on. Utilizing the decision-making framework helps us and our member advocates consider issues outside of the traditional licensure and tax areas,” said Sherrill Rude, INCPAS VP – Advocacy.

GRAC and TRAC, made up of INCPAS member volunteers, meet at minimum twice a year to draft the legislative agenda. During this time they rely on the framework, alongside other existing organizational position statements, to guide what issues we Lead, Engage and Monitor.

What does the decision-making framework include?

Examining each issue through discussion and applying the decision-making framework is a thorough process and includes questions related to our organization, member interests, risks, public interest and more. Here’s a peek at what all it entails.

The INCPAS advocacy focus areas

The first question on the decision-making framework is whether an issue is related to our five advocacy areas identified by the INCPAS Advocacy Council. These five areas include:

  • Business Ethics. Legislation that supports and encourages high standards for business behavior based on ethical values.
  • Fiscal Responsibility. Fiscal policies that support the citizen’s needs, ensure adequate funding for the state’s economic growth and public infrastructure, and overall encourage governmental and personal fiscal responsibility.
  • Government Transparency. Legislation that encourages and supports the transparency of governmental processes and financial reporting by all state and local governmental entities and all public schools in Indiana.
  • Professional Issues & Licensing. Professional issues, including professional licensing, regulatory compliance and ethics.
  • State and Local Tax Policy. Sound and transparent tax policy that creates a favorable tax environment for individuals and businesses.

Sometimes the issue may be labeled a secondary or emerging issue, and therefore something that still garners conversation.

Policy and position statements

Does INCPAS already have a policy statement in place about the issue? This can include organizational position statements and Board policies.

Organization alignment

Does this issue align with our mission, vision and core values (Integrity, Advocacy, Knowledge, Leadership, Community)? Does it align with or affect our value to members?

Public interest

Does this issue impact how our members are able to serve the general public, including providing services with integrity, competency and quality? Is it something that could enhance members’ success? Does it focus on services, programs and initiatives that members/firms/companies cannot do on their own, or that would not be as effective if undertaken on their own?

General interest

Who else might care about this issue? Sometimes there’s an opportunity for forming coalitions. It’s also important to consider if supporting or becoming involved in an issue could jeopardize our relationship with other organizations and entities.

In addition, is there a general interest from members? Would their employers have an interest? Their client?

Risk and benefits

Is there any risk to the organization and our members to support an issue? To not support an issue? What are the general benefits of getting involved? What is the cost of resources to be involved, and are we willing to spend it?

Credibility and expertise

Are we the right organization for this issue? We want to make sure that we are seen as a credible voice. We also want to make sure we have the right expertise, and if we don’t, examine what it would take to get it.

Why this process impacts you

Members are at the center of INCPAS’s advocacy efforts. Our yearly process to build the legislative agenda is thorough to make sure we’re taking the right steps to create a positive impact on you, your clients and the CPA profession.

Whether you choose to be an engaged advocate or not, our team is always working on your behalf. But member involvement can only strengthen our efforts.

Explore these advocacy resources:

Have a specific question or want to suggest or provide insight on a particular issue? Our advocacy team is here to help.

Your advocacy contacts are:

Sherrill Rude, CAE 

Sherrill Rude, CAE
Vice President – Advocacy
srude@incpas.org

Ali Paul, CAE

Ali Tonini, CAE
Vice President – Pipeline & Outreach
atonini@incpas.org

Courtney Kincaid, CAE 

Courtney Kincaid, CAE
President & CEO
ckincaid@incpas.org



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