Risk Management and Governance Best Practices

Professional development

All learning resources available in the CGMA Store qualify for CPD for CIMA members.

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• Candi Avery, CPA, Principal, Clark Nuber P.S., Bellevue, WA

  Candi Avery, CPA, has 18 years of experience focused exclusively on providing audit and consulting services to the not-for-profit sector. After graduating from Western Washington University, she joined the accounting firm of Clark Nuber P.S. in Bellevue, Washington. She is a principal in Clark Nuber's audit practice and works with a variety of not-for-profits with special expertise in serving life sciences, foundations, arts, and schools. She is a member of her firm's Quality Control and Technical Issues committees which oversees the implementation of new professional technical standards. Candi routinely speaks on complex not-for-profit accounting issues, policies and procedures, federal grant compliance, enterprise risk management, and board governance topics. She is also a member of the Fred Hutch planned giving advisory committee and serves on the CFOS Foundation board as its Treasurer.

• Eve Borenstein, JD, Partner, BAM Law Office LLC, St. Louis Park, MN

  Eve was recognized by the American Bar Association as its “2018 Outstanding Nonprofit Lawyer (Outside Counsel).” Practicing for over 30 years from her own firm, BAM Law Office LLC, she counsels nonprofits on their tax and administrative law compliance needs, chiefly assisting with exempt organizations tax planning and direct IRS representation needs. Eve has assisted 1000+ organizations on IRS audit examinations, private letter rulings, exemption applications, status updates, and closing agreements. She also provides counsel on non-tax federal agency and state regulatory reporting; and her clientele spans the sector, from extremely small organizations to major foundations and charitable institutions. In addition to practicing law, Eve operates a teaching and speaking consultancy, Eve Rose Borenstein, LLC, from which she authors/instructs exempt organization CPE courses available through State CPA societies and other CPE providers. With co-author Jane Searing, Eve authors/instructs the AICPA’s two 8 CPE Form 990 coursebooks. She is an active member of the American Bar Association’s Tax Section-Exempt Organizations Committee. There, and with other professional committees (including those of the AICPA), she tirelessly provides feedback to the IRS on exempt organization forms, procedural issues, and regulations. Her goal has always been to “help nonprofits do it right the first time!

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