Randy Johnston is a shareholder in K2 Enterprises LLC and owner of Network Management Group Inc. Reach him at (620) 664-6000 or randyj@nmgi.com. William Thompson, CPA, RPLU, is president of CPA Mutual, a provider of professional liability insurance for CPA firms and consultant on risk management regarding professional services, employees and data security. Reach him at bthompson@cpamutual.com.