Bernard W. “Bernie” Auten, CPA, shareholder of Auten Pruss & Beckmann PC in Norfolk, has been recognized by Cedar Rapids Public School for his “generous donations, unwavering commitment, and tireless dedication” to the district. As a result, the new Riverside gymnasium floor in Cedar Rapids, Neb., will be dedicated to Auten, who is a 1967 alum of the school. Auten and his wife Sue, who passed away in July 2023, were married in 1969 in Lincoln, Neb., and have two children, Deanna and Mike.
Ryan M. Cook, CPA, has been appointed managing shareholder of Lutz, effective May 1, 2025. This represents a pivotal moment in Lutz’s history, as Cook becomes only the third managing shareholder in more than 30 years. Cook began his career at Lutz in 2006 as an intern. His professional trajectory exemplifies the firm’s commitment to developing talent from within. Cook served on the firm’s leadership committee for many years and acted as president of Lutz Accounting prior to becoming managing shareholder in 2025. He is an active member of the Lutz Board of Directors and is responsible for the strategic vision of the firm. Since joining Lutz, Cook has demonstrated a dynamic, relationship-driven leadership style that empowers his teams to take ownership and deliver impactful results. His approach blends a deep respect for Lutz’s culture with a forward-thinking mindset, uncovering new opportunities while keeping client success at the forefront.
As part of this transition, Taylor C. Kendall, CPA, will assume the role of president of Lutz Accounting, succeeding Ryan Cook. Kendall began her career in 2009 as an intern with Lutz. She has achieved numerous milestones over the years, including becoming the youngest female member of the board of directors, serving on the leadership committee, leading the audit practice, establishing the Transaction Advisory Services offering, and advancing to shareholder at a young age. Kendall also spearheaded the creation of the Development Lead program, fundamentally transforming how the firm grows its talent.
In other news, Lutz has announced the redemption of ownership held by long-time leader Ronald J. “Ron” Nebbia, CPA. This transition, a routine part of the firm’s governance structure, creates ownership opportunities for the firm’s next generation of leaders. Nebbia will remain active as a business consultant, continuing to serve clients and guide internal teams in a part-time capacity at the firm. Since joining Lutz in 1987, Nebbia has played an integral role in shaping the firm’s growth, culture, and entrepreneurial spirit. He was hired by Ralph Lutz for his forward-thinking mindset and ability to stay ahead of technology trends. Nebbia’s strategic vision has played a pivotal role in the development and expansion of the firm’s Financial, Talent, and Tech divisions. As past president of these divisions, Nebbia is known for his ability to inspire new service offerings and mentor emerging leaders. His contributions to the firm’s direction have been instrumental in maintaining Lutz’s innovative edge. He also served on the board of directors and executive committee at Lutz for 25 years, contributing to key strategic decisions that positioned the firm for long-term success. Beyond Lutz, his impact on the broader accounting profession was recognized in 2024 when he received the John Connor Family Award from the University of Nebraska-Lincoln’s School of Accountancy for his contributions to the College of Business.
Jeffrey D. “Jeff” Beckmann has joined Lutz as a consulting director as part of the firm’s strategic focus on experienced talent. Prior to Lutz, he served as CEO of a national medical staffing company, leading the organization through a high-growth phase and a strategic sale. His career spans public accounting, executive leadership, and entrepreneurship, giving him a unique perspective on the challenges business owners face. At Lutz, Beckmann works with business owners and leadership teams to align operations, financial strategies, and technology with long-term goals. He specializes in helping companies manage change, scale effectively, and gain clarity in transitional or growth-focused environments. Beckmann earned his Master of Professional Accountancy (MPA) from the University of South Dakota.
Timothy W. “Tim” Neville, CPA, has joined Lutz as a tax director. With decades of experience in both public accounting and corporate leadership, Neville has held various executive roles, including CFO and chief accounting and tax officer. His background includes advising complex, multinational companies, with a focus on tax strategy, compliance, and planning. At Lutz, Neville provides tailored tax consulting services to clients across industries such as agribusiness, construction, and manufacturing. He partners with business leaders to develop tailored tax approaches that support operational efficiency and long-term growth. He earned his Master of Professional Accountancy from the University of Nebraska-Lincoln.
Susan K. “Sue” Wilkinson, CPA, president and COO of Ameritas and a 1990 graduate of the University of Nebraska-Lincoln, returned to UNL as the 2025 College of Business Alumni Master. She answered students’ questions about her career path, proudest achievements, and what it means to lead through change. “Never stop learning, always be curious, and be willing to say yes when offered a new opportunity,” Wilkinson told students, capturing the mindset that guided her from Petersburg, Neb., to the C-suite. Wilkinson holds a Bachelor of Science in business administration from UNL. She began her career with Ameritas in 1995 as a corporate accountant and has held key leadership roles throughout the organization. She was elected executive vice president, CFO, and treasurer in 2018, serving in that role until 2024, when she began her current duties as president and COO. Wilkinson is a board member of the Federal Reserve Bank of Kansas City, Omaha Branch, and also serves on the boards of the Catholic Foundation of Southern Nebraska, and the University of Nebraska Foundation. She has supported her community and profession for many years, having served on the boards of numerous local, state, and professional organizations. She is the recipient of the Nebraska Society of CPAs’ 2020 Outstanding CPA in Business & Industry Award.
UNL Graduate Wins Elijah Watt Sells Award
Mac Smigielski, CPA, a graduate of the University of Nebraska-Lincoln with a Bachelor of Science in Business Administration in accounting and finance, is one of 11 winners of this year’s Elijah Watt Sells Award. Smigielski is employed as an audit and assurance senior with Deloitte & Touche LLP in Chicago.
The American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) grant this award to CPA candidates who obtain a cumulative average score above 95.50 across four sections of the Uniform CPA Exam, pass the four sections on their first attempt, and have completed testing in 2024.
More than 74,000 individuals sat for the CPA Exam last year, with only 11 extraordinary candidates meeting the criteria to receive the Elijah Watt Sells Award.
“The Elijah Watt Sells Award represents one of the highest honors in the CPA profession, and this year’s 11 recipients have demonstrated extraordinary commitment, intellect, and discipline in earning it,” said Susan Coffey, CPA, CGMA, CEO of public accounting at the AICPA. “These individuals are not only technically exceptional, they are also poised to shape the future of our profession. As the accounting landscape evolves, their leadership, integrity, and drive for excellence will play a vital role in upholding public trust and guiding businesses through complexity and change.”
The Uniform CPA Exam is owned by the AICPA and administered in Prometric test centers by the National Association of State Boards of Accountancy (NASBA) on behalf of the 55 U.S. Boards of Accountancy.
“The Elijah Watt Sells Award exemplifies technical excellence and a deep commitment to the highest standards of the accounting profession. On behalf of NASBA and our member Boards of Accountancy, congratulations are extended to this year’s 11 award recipients,” said NASBA President and CEO Daniel J. Dustin, CPA.
The Elijah Watt Sells Award program was established by the AICPA in 1923 to recognize outstanding performance on the CPA Exam, as well as to honor Sells, one of the country’s first CPAs. A founding member of the firm now known as Deloitte, Sells was active in the establishment of the AICPA and played a significant role in advancing education within the profession.
Send your organization’s promotions, appointments, and news for the next issue of the Nebraska CPA magazine to joni@nescpa.org.
