
When you first walk into Kearney’s KSO CPA office, framed professional headshots line the wall, with certified professional accountants across the top row and support staff below.
Among them is Maritza Calmo-Martin, an upcoming University of Nebraska at Kearney MBA graduate. Though she's currently on the bottom row, she has her sights set higher.
“I plan to start studying for the CPA exam,” Calmo-Martin said.
Accounting wasn’t always the goal. When she first arrived at UNK as a freshman in 2020, she was determined to become a dental hygienist.
Her goals shifted after enrolling in Principles of Accounting with Dr. Sarah Borchers, associate professor of accounting for the College of Business and Technology.
“When I told Dr. Borchers that I had never taken an accounting class, she was very surprised,” Calmo-Martin said.
Impressed with her performance on the final exam, Borchers encouraged her to consider a different path. Initially hesitant, Calmo-Martin eventually switched majors her junior year to business administration with a minor in accounting and healthcare sciences.
From there, the pieces began to fall into place.
During her undergraduate studies, she completed an internship at KSO CPA during tax season, followed by an audit internship in California, and later returned to KSO CPA as a part-time employee.
At this time, she also began exploring graduate school.

“I was kind of afraid,” she admitted. “I had spoken with one of my advisors who told me the MBA program takes a lot of time and it could be difficult, especially with a part-time job.”
But she didn’t let that stop her.
“You don’t know until you try it,” she said. “If I would have been like, ‘Oh, I'm never going to be able to do it,' after he told me that it'd be difficult, I would have never known. I would have never graduated."
Just a month after completing her bachelor’s degree at UNK, she was enrolling in UNK’s MBA program. Like many graduate students, she discovered that the program was designed to accommodate working professionals, something she appreciated while balancing full and part-time roles at KSO CPA.
Now, just a year and a half after starting the program she’s set to graduate at UNK’s 2026 December commencement ceremony.
Next on her list: preparing for the CPA exam.
In Nebraska, candidates must complete 150 undergraduate credit hours from a regionally accredited university. UNK's business administration bachelor's degree include 120 hours, which is why many students like Calmo-Martin choose to pursue the university's 33 credit hour MBA to meet the requirement while gaining additional knowledge, skills and earning potential.
At KSO CPA, more than ten employees are UNK alumni. These professionals have walked a very similar path Calmo-Martin is now following.
And if things go as planned, Calmo-Martin will soon move to the top row as a certified public accountant.