2026 OSCPA Professional Issues Update (4 hours - morning) - 3 Tech & 1 [NT] - Beaverton

Adam Abplanalp, CPA, serves as Managing Partner & CEO at Cobalt, P.C., a real estate-focused CPA firm located in Portland, Oregon and Honolulu, Hawai'i, which he founded in 2015. Adam's practice focuses on providing tax, accounting, and advisory services, primarily to real estate owners, investors, managers, brokers, and developers, and on complicated state and local tax issues. 
 
As part of his public accounting practice, Adam is a recognized expert in Oregon, Washington, and Hawai'i state and local tax laws, tax planning, and compliance, and he routinely testifies before and works with the Oregon Legislature, Oregon Department of Revenue, City of Portland Revenue Division, and various other state and local tax authorities. Adam is a frequent speaker on real estate and state and local taxation, both for CPAs and for real estate industry professionals. Since 2018, Adam has also served on, and since 2024 has been Chair of, the City of Portland's Revenue Division Appeals Board. 
 
In addition to being a Certified Public Accountant licensed in Oregon, Hawai'i, New York, and Washington, he holds a Chartered Professional Accountant license in British Columbia, Canada, is a Certified Fraud Examiner, and is licensed as a Real Estate Principal Broker in Oregon and Managing Broker in Washington.  He has a bachelor's degree in accounting from the University of Oregon Clark Honors College and is a J.D. candidate (expected 2027) at the University of Hawai'i at Manoa William S. Richardson School of Law.
 
Adam has been an OSCPA member since 2010, has served as a leader on various OSCPA committees, and is the 2026-27 OSCPA Chair.

(4/20/26)

Steve is the Chief Economist for Washington Trust Bank and holds a Chartered Financial Analyst designation with over 40 years of investment and economic experience. 

In Steve's role as the Chief Economist for Washington Trust Bank he participates in public speaking engagements, as well as authoring multiple communications, to keep clients and the public informed on economic conditions. Throughout Idaho, Oregon and Washington, Steve is a well-known speaker on economic conditions.

(2/18/26)

Tonya Moffitt received her Bachelor of Science in Accounting from Portland State University (PSU), followed by a Master of Science in Financial Analysis. She specializes in and has extensive experience performing and managing governmental audits. She is a reviewer for the GFOA Certificate of Excellence in Financial Reporting Award program and has assisted several of our clients in their initial submission and retention of the award. Tonya is currently a board member with the Oregon Board of Accountancy. She has served on the Oregon Society of Certified Public Accountants (OSCPA) Board of Directors. She is also a Co-Chair of the Accounting Standards Review Committee for the Oregon Government Finance Officers Association, former Chair and current member of the OSCPA Government Strategic Committee, Oregon Board of Accountancy Complaints Committee and PSU's Accounting Advisory Board Member. Tonya is a licensed CPA in Oregon, Washington and Hawaii.

(4/2/26)

Mr. Pittioni received his Bachelor's Degree in Political Science from Portland State University, holds a Masters Degree in Business Administration from Heriot-Watt University in Edinburgh, Scotland and completed doctoral coursework in Public Administration and Policy at Portland State University. Prior to re-joining the Oregon Board of Accountancy in May 2022 as their Executive Director, his extensive regulatory experience includes serving for over four years as the Director of the Office of Health Professions at the State of Washington Department of Health, preceded by his service as Executive Director for the Oregon Board of Accountancy from 2012 to 2017. Mr. Pittioni also developed special expertise in behavioral health regulation as Director for the Oregon Board of Licensed Social Workers from 2008 to 2013 and as Director for the Oregon Board of Psychologist Examiners. Mr. Pittioni has served on multiple NASBA committees and has successfully shepherded many bills and agency budgets through the Oregon Legislature.

(4/30/24)

Michelle Randall

Michelle Randall is a CPA, licensed in Michigan since 1995. She received her CGMA designation in 2013. She is a graduate of University of Michigan Ross School of Business, earning a Bachelor of Business Administration degree with a concentration in accounting. She holds an MBA from Wayne State University. She began her career in public accounting with KPMG in Detroit. She currently is a full-time professor at Schoolcraft College in Livonia, leading the accounting department. She is the first community college professor to receive the Michigan Association of CPAs (MICPA)Teaching Excellence Award in 2011. She is passionate about promoting the profession and creating the next generation of accountants. She served on the AICPA National Pipeline Advisory Group and is the Immediate Past Chair of the MICPA. In 2024, the MICPA recognized her with the Impact Award for making a lasting difference in the lives of students.

(10/13/26)

Nicole Palmateer Hazelbaker is a strategic communications expert with experience in government affairs, fundraising, campaign management and public relations. Nicole founded Bravio Communications in 2005 and serves a diverse client base in the pharmaceutical, social, and human services, public safety, technology, financial and corporate interests.

Prior to establishing Bravio Communications, Nicole served in various development and government relations roles with high profile national non-profits. She achieved a national presence for an at-risk youth mentoring program and revitalized local affiliates of a breast cancer advocacy group. She has managed government relations efforts, built comprehensive communications campaigns to raise brand awareness, crafted fund development campaigns and implemented legislative plans to build coalitions and secure funding. Bravio Communications is one of the only minority owned lobbying firms in Oregon and is a certified Oregon Minority & Women Owned Business Enterprise.

Nicole is known for her solid legislative relationships at the local, national, and federal levels. Whether the work demands passage or defeat of bills, appropriations, or coalition building, she advances her clients' agendas efficiently and effectively.

Nicole holds a Master of Business Administration with an emphasis in Public Relations and Communications from George Fox University as well as a Master's in Political Science from the George Washington University. Nicole, an adopted orphan from Latin America, is the sixth generation of her family to graduate from rural Elkton High School and remains active in the communities of Elkton and Salem, Oregon, where she currently resides.  

(3/9/22)

Sherri McPherson, IOM, CAE, is President/CEO of the Oregon Society of Certified Public Accountants.

As chief staff of OSCPA, and its membership of approximately 3,900 members, McPherson works with volunteers, professional staff and various stakeholders to represent, support, advocate and enthusiastically advance the accounting profession. The Society's membership represents five generations, comprised of CPAs, prospective CPAs, prior CPAs, retired and life members, students, and beyond, in all phases of their diverse careers. OSCPA represents members located in Oregon, the Northwest, nationally and internationally as well as Oregon CPA firms.

She joined the Society in 1981 and has held the position of President/CEO since 2011. Prior, she held the position of Director, Continuing Professional Education, and Vice President, Professional Development from 1989 to 2011. Her professional experience on staff also includes that of Membership Manager & Conference Liaison.

McPherson is a member and former Board member of Certified Public Accountants Society Executives Association (CPA/SEA) where she continues to serve on several committees. She is also a Past President of Oregon Society of Association Management (OSAM), and a member of the American Society of Association Executives (ASAE). McPherson has served in leadership and volunteer roles on a variety of national CPA Society projects and committees. She is currently serving on the national AICPA Peer Review Board and associated committees. She is a former member of the Forbes Nonprofit Council (2016-2019) and previously served in a variety of local volunteer roles with Boy Scouts.

(4/26)