Q&A with Alicia Berhow.

• Position: Different Perspective - Interview

Alicia Berhow, vice president of workforce development and advocacy for the Orange County Business Council, is settling in as president of the California Board of Accountancy, after being elected to the position in November. A six-year member of the CBA, Berhow has also served as board vice president and secretary/treasurer. We sat down with Berhow to discuss her perspective of the accounting profession and what's on the horizon for the CBA.

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Q: As a non-CPA, public member, what sparked your interest to serve on the CBA?

A: Throughout my career I've sought learning opportunities and experiences that are distinct from my professional pursuits of education and workforce development. I'm fascinated with many different policy areas and my time on the CBA helps fulfill my desire to constantly learn.

Being a member of the CBA allows me to branch out and tackle completely different issues that are impacting Californians. Not being a CPA, I'm impressed with the high standards and requirements of this profession. I also was drawn to the CBA because I see it as a law and order organization; we're here to help ensure CPAs follow the appropriate standards and maintain the trust of those who consume their services.

Q: How is your perspective different than that of board members who are CPAs?

A: As a public member, my No. 1 concern is public protection. One key difference for those of us non-CPAs on the board is that we have to ask a lot of questions to quickly get up to speed on the issues and technicalities, especially when they may have a significant impact on our decision-making. Asking good questions increases my knowledge, as well as helps the public understand the issues and how they may be impacted by a CBA decision.

Not having the experience as a CPA is an advantage at times, because through my questions and independent analysis, I'm often able to bring new perspectives and ideas that may not have occurred to some of my colleagues.

Q: What have you learned about the CPA profession since you were appointed to the CBA in 2011?

A: I've learned so much, but a couple significant items come to mind:

First, my eyes have been opened to the stringent requirements that CPAs must meet to earn and maintain their license, including the high ethical standards placed upon them as they serve their clients.

And second, CPAs do so much more than simply prepare financial statements, fill out tax returns or perform audits. The wide range of...