CPE Link Spring/Summer Magazine

Spring/Summer 2015 Your Complete Online CPE Provider

In this issue: Accounting and Auditing Taxation

Unlimited Webcast Pass + 50% off Self-Study

cp

RE G N nk O IST .co W E m/ A R we T b

eli

Ethics CFO/Corporate Finance Fraud

300+ LIVE WEBCASTS TO CHOOSE FROM

Excel and QuickBooks Technology Practice Management Government/Nonprofit Faculty Highlights

Over 250 Self-Study programs available

New Instructors Exam Review

cpelink.com facebook.com/cpelink twitter.com/cpelink blog.cpelink.com

Contact us: Monday-Friday 6:30am -4:30pm PT (800) 616-3822

customerservice@cpelink.com

Complimentary Ethics course

DISCOUNT for auto-renewal subscribers

MOBILE FRIENDLY FORMAT: Earn CPE credit anywhere

Easy registration and no cancellation fee

ca

stp

as s

Your Complete Online CPE Provider

Directory A Letter from Your 2 Team at CPE Link Customize Your Profile 3 Accounting and Auditing 4 Taxation 6 Tax Outlook for 2015 by 9 Annette Nellen CPE Link Instructor Annette Nellen discusses the top 3 Tax related items to look for in 2015 CFO/Corporate Finance 10 The Long Winding Road 11 of A&A Standards Pat Patterson discusses the fast developing standards and issues from new FASB Pronouncements for 2014 and 2015.

Ethics 12 QuickBooks/Technology 13 The Best and Worst 14 Features of Excel 2013 Excel Expert, David Ringstrom, provides a preview of his 10 Best and 3 Worst Features of Excel 2013 Excel 15 Practice Management/ 16 Government/Nonprofit Fraud 17 Top Instructors of 2014 18 New Instructors 19 Meet your new CPE Link Live Webcast Instructors!

CMA and CPA Exam Review 20 Unlimited Webcast Pass 21 Compliance Manager 22 Firm Solutions 23

facebook.com/cpelink twitter.com/cpelink blog.cpelink.com

cpelink.com/contact 2

Welcome to the 2015 Spring/ Summer CPE Link Catalog!

Here at CPE Link, our mission is to provide you quality continuing education with the ease of online based programs. We know you have a busy schedule, so we strive to provide timely topics on mobile-friendly formats that allow you to earn your CPE on the go and then monitor your CPE progress automatically.

We have updated our magazine to reflect the steps we are continuing to take in helping you find and complete quality CPE. We have categorized our courses by subject area and format type and highlighted popular titles – making it easier to find and select courses for your license type or interest areas. For customized courses and CPE progress right to your inbox, see page 3 for details on customizing your CPE Link profile!

Last year we introduced a new interactive and mobile-friendly self-study format. This year we are working on improving our text format Ethics courses by converting them to an audio based, mobile friendly and interactive on-demand format (Page 12 ).

Take a course and let us know what you think!

CPE Link is excited to welcome new instructors to our faculty this season! With a broad range of specialties, practice types, and knowledge we are confident they will provide you with the best learning experience. Check them out on Page 19 and register for one of their webcasts!

We know there are a lot of options out there and appreciate you choosing CPE Link for your continuing education needs! We are excited for a busy year ahead and look forward to providing you with timely and informative live webcasts and self-study programs.

Your CPE Link Team Please let us know what you think by sending us a note at customerservice@cpelink.com or connecting with us on Facebook or Twitter. We’d love to hear from you!

Spring/Summer 2015

Customize your CPE Link Profile!

Receive tailored information and updates specifically for your license type or practice areas by customizing your CPE Link profile. Just a few simple steps and you will be receiving updates from Compliance Manager on your CPE progress and discounted courses that qualify towards your license type. See how Compliance Manager can help you easily monitor your CPE on Page 22.

CPAs: Select your state, license type and initial license date. This will generate your license requirements in Compliance Manager.

Have an additional license?

Select it here. For CTECs, EAs and OTRPs make sure this section is updated for proper credit reporting!

Let us know if you work in a public practice or specific industry to help us tailor the information we send you.

Update your interest areas for qualifying courses and discounts sent directly to your inbox!

cpelink.com/myprofile 3

Your Complete Online CPE Provider

Accounting & Auditing Live Webcasts NEW! May 1: Predictive Accounting: Driver-Based Budgeting and Rolling Financial Forecasts May 6: Financial Statement Fraud May 11: Revenue Recognition: New vs.

Extant May 12: Effective Analytical Review Procedures NEW! May 14: Going Concern Issues in Audits & Compilation and Review May 18: Audits of Employee Benefit Plans May 19: The Threat Within: Combat Employee Embezzlement May 20: Part Art, Part Science: Interviewing Fraud Suspects May 21: Top Ten Issues in Accounting and Auditing (3 CPE hrs) May 27: Introduction to ASC 740/ FAS 109: 3 Steps to Easier Tax Provision Preparation May 27: Preparing Personal Financial Statements NEW! May 28: Accounting and Auditing Mid-year Tune-up NEW! Jun 3: CIRA: Accounting and Auditing Special Issues Jun 3: Financial Statement Disclosures

NEW! Jun 4: New SSARS Pronouncements & Interpretation 101-3

Jul 15: Audit Success – Efficient Procedures, Trends and Issues

Jun 10: Measuring the Sufficiency of Audit Evidence: The Role of Sampling

Jul 15: Uncovering Fraud with Forensic Accounting

Jun 11: Auditing Smarter, Not Harder

NEW! Jul 20: How to Analyze Financial Statements

NEW! Jun 15: Yellow Book and the New Super Circular NEW! Jun 15: 2015 GAAP Update Jun 18: A Practical Approach to Understanding Audit Risk and Discussing Them with Your Client NEW! Jun 22: The New COSO Framework

NEW! Jul 23: Compilation & Review in the Red Zone NEW! Jul 29: OCBOA: Something Old, Something New Aug 4: Forensic Accounting

The Committee of Sponsoring Organizations (COSO) made major changes to their internal control framework for the first time since it was originally issued in 1992. The framework was updated as a result of changes in the global business environment, technology, and complexity of operations.

Jun 23: Preventing Fraud Via Your Website NEW! Jun 29: Accounting and Auditing Mid-year Tune-up NEW! Jul 7: Top 7 Trends in Management Accounting Jul 8: AICPA’s New Financial Reporting Framework for SMEs (FRF for SMEs) NEW! Jul 13: Internal Controls - So Much Time, So Little Benefits

About Live Webcasts

NEW! Jul 23: Alternatives to GAAP – Using Special Purpose Frameworks

CPE Link offers over 300+ live webcasts throughout the year. These web-delivered seminars allow you to have access to expert instructors and high quality content with the ease of an online, test free event. Live webcasts enable you: • Access to downloadable materials • Interact with live instructor • Earn test free CPE credit • Download and print Certificate of Completion immediately following the event • Access to webcast recordings for three months

NEW! Aug 6: Accounting Standards for CPAs: Summer Refresher NEW! Aug 6: Auditing Standards for CPAs: Summer Refresher Aug 12: The Threat Within: Combat Employee Embezzlement NEW! Aug 17: SSARS 21: New Compilation and Review NEW! Aug 26: Detecting & Preventing Expense Reimbursement Fraud NEW! Aug 27: You Suspect Fraud?

Now What?

Sep 1: Fraud Hotline - Best Practices Sep 11: Introduction to Cyber Fraud Sep 15: Preparing & Reporting on OCBOA Financial Statements NEW! Sep 22: Effective and Efficient Compilation and Review NEW! Sep 28: Introduction to Fraud NEW! Sep 28: Top Ten Issues in Accounting and Auditing (3 CPE hrs) NEW! Sep 29: The Accounting Environment: What It Really Means to Go Lean

*All courses are 2 CPE hours unless otherwise noted 4

Spring/Summer 2015

Accounting & Auditing Self-Study NEW! 2015 Current Developments: Accounting & Financial Reporting (16 CPE hrs)

Exchange Traded Funds (2 CPE hrs)

Accounting for Derivatives and Hedges (3 CPE hrs)

Fraud Hotline - Best Practices (2 CPE hrs)

Private Company Financial Reporting Update (1 CPE hr)

Accounting for Income Taxes (4 CPE hrs)

Fraud Overview for Accountants and Auditors (4 CPE hrs)

Project Accounting (3 CPE hrs)

Accountant’s Guide to Financial Management (16 CPE hrs)

Fundamentals of Construction Accounting (2 CPE hrs)

Accounting for Managers (17 CPE hrs)

IFRS and U.S. GAAP Update (1 CPE hr)

NEW! Analysis of the Corporate Annual Report (3 CPE hrs)

IFRS Guidebook (20 CPE hrs)

Audits of Employee Benefit Plans (2 CPE hrs) Auditing Developments (16 CPE hrs) Bribery and Kickbacks in the Procurement Process (2 CPE hrs) NEW! CIRA: Accounting and Auditing Special Issues (2 CPE hrs) Closing the Books (13 CPE hrs) Compilation & Review Engagements: Current Issues (2 CPE hrs) Compilation & Review Engagements: Practical Application Issues (2 CPE hrs)

Fixed Asset Accounting (12 CPE hrs)

Interviewing Skills for Government Auditors (6 CPE hrs) Major Changes Made to the Auditing Standards: The Clarity Project SAS Nos: 122-126 (8 CPE hrs) Making Money with Special Engagements (12 CPE hrs) Measuring the Sufficiency of Audit Evidence: The Role of Sampling (2 CPE hrs) NEW! New Revenue Recognition Rules (1 CPE hr) NEW! Nonprofit Accounting (16 CPE hrs) Organized Crime and Fraud (2 CPE hrs)

Preventing Fraud & Detecting: The Law (2 CPE hrs)

Revenue Recognition (4 CPE hrs) Single Audit Primer (4 CPE hrs) The Accounting Controls Guidebook (13 CPE hrs) The Accounting Procedures Guidebook (13 CPE hrs) The Lean Accounting Guidebook (13 CPE hrs) NEW! The Interpretations of Financial Statements (11 CPE hrs) The New Compilation and Review Standards: SSARS 21 (10 CPE hrs) The New Controller Guidebook (18 CPE hrs) The Road to Compliance: Common Peer Review & Inspection Comments (2 CPE hrs) The Threat Within: Combat Employee Embezzlement (2 CPE hrs)

Corporate Controller in Todays Environment: Part 2 (2 CPE hrs)

Payables Management: A Practitioner’s Guide (10 CPE hrs)

Corporate Fraud (1 CPE hr)

Performing Tests of Balances Procedures: Auditing Accounts Receivable (2 CPE hrs)

Top Ten Issues in Accounting and Auditing (3 CPE hrs)

Performing Tests of Balances Procedures: Auditing Cash (2 CPE hrs)

Unique Fraud Challenges Facing Small Businesses (2 CPE hrs)

Corporate Fraud Statistics (1 CPE hr) Cost Management: Accounting & Control (12 CPE hrs) Credit and Collections Guidebook (14 CPE hrs) Detecting Fraud in Financial Audits (2 CPE hrs) Effective Audits of Employee Benefit Plans (2 CPE hrs) NEW! Everything You Never Wanted To Know About GAAP: 2015 Update (16 CPE hrs)

The Yellow Book Interpreted (14 CPE hrs)

Performing Tests of Balances Procedures: Auditing Inventories (2 CPE hrs) Performing Tests of Balances Procedures: Auditing Investments & Other Assets (2 CPE hrs) Performing Tests of Balances Procedures: Understanding Audit Strategies (2 CPE hrs) Preparing for Your Peer Review (2 CPE hrs) Preparing Personal Financial Statements (2 CPE hrs) 5

Your Complete Online CPE Provider

Taxation Live Webcasts Join Eva Rosenberg, MBA, EA, known as the Internet’s TaxMama®, as she helps tax practitioner learn to expand their practice base to include representation.

May 26: IRS Practice Series: 10 Steps to Release IRS Levies on Paychecks or Bank Accounts Jun 2: IRS Practice Series: 10 Steps to Resolving Collection Issues Jun 9: IRS Practice Series: Handson Collections Workshop Jun 23: IRS Practice Series: 6 Simple Steps to an Offer-inCompromise: Completing Form 656

NEW! May 5: What an Enrolled Agent Can Do for Your Firm (1 CPE hr) May 6: Quarterly Tax Update: Spring May 7: 2015 Estate & Financial Planning Update May 13: 2015 Employment Tax Update NEW! May 13: The Tax Guide to Understanding the Estate Administration Process May 20: 2015 International Tax Update May 28: Passive Activity Loss & Real Estate Professional NEW! Jun 9: 2015 Tax Shelter Update Jun 11: Cancellation of Debt Income Jun 16: Preparing Forms 706 and 709: Understanding the Issues

Jun 30: IRS Practice Series: The Un-agreed Collection Alternatives and Appeals

Jun 16: Worker Classification at the Federal Level

Jul 7: IRS Practice Series: Circular 230 Considerations and Requirements

Jun 17: Preparing Forms 709: Line by Line

Jul 14: IRS Practice Series: Representing Your Client at a 1040 Audit Jul 21: IRS Practice Series: Computing Or Recalculating IRS Assessments For Interest & Penalties Jul 28: IRS Practice Series: After SUCCESSFUL Collections or Audits Aug 4: IRS Practice Series: Curing the Addicted Tax Delinquent - A 12-Step Program Aug 11: IRS Practice Series: Conflicts of Interest

Jun 17: Preparing Forms 706: Line by Line

Jun 18: Social Security Benefits & Other Retirement Options

Aug 5: How to Prepare a Business Plan and Secure Financing for a Small Business NEW! Aug 10: 2015 Real Estate Tax Review Update Aug 11: Valuation, Discount Strategies and Tax Savings Aug 13: Quarterly Tax Update: Summer Aug 19: Tax Checklist for Knotty Divorces This webcast will address the top 10 tax issues that attorneys do not address properly when preparing divorce documents, filed with the Court. Participants will get a Checklist to use in each divorce file.

Aug 24: Family Buy-Sell and Deferred Compensation Agreements Sep 2: Preparing the Challenging Form 990 Sep 2: Taxation & Immigration Issues of Resident and Nonresident Aliens

Jun 22: Quarterly Tax Update: Spring

Sep 9: Family Succession Planning: Entities & Wealth Management Techniques (4 CPE hrs)

NEW! Jul 14: Internal Revenue Code Section 280: A Tax Potpourri

NEW! Sep 10: Strategic Planning for Nonprofit Organization

Jul 16: 2015 Nonprofit Tax Update Jul 22: 2015 International Tax Update

Sep 16: Entities, Valuation and Family Wealth Planning (3 CPE hrs)

Jul 22: Filing for Innocent Spouse Relief

NEW! Sep 21: Amending Tax Returns

Jul 24: Quarterly Tax Update: Summer

Sep 22: Quarterly Tax Update: Fall

Aug 5: Foreign Accounts Tax Compliance Act

Sep 29: How to Contest IRS Penalties and Interest Sep 30: Self-Employment Tax Strategy

*All courses are 2 CPE hours unless otherwise noted 6

Spring/Summer 2015

Taxation Self-Study 1040 Line by Line: Deductions (2 CPE hrs) 1040 Line by Line: Income (2 CPE hrs) Form 1041 Preparation Series: Receive an overview of the process, coverage of issues relating to the complexities of income taxation of estates and trusts, plus, the key questions to ask and line by line explanations of the form.

1041 Preparation: Line by Line Explanation (2 CPE hrs) 1041 Preparation: Primer on Subchapter J (2 CPE hrs) 1041 Preparation: Understanding the Issues (2 CPE hrs) 1099 Reporting: 2014 and Beyond (2 CPE hrs) 2014 Estate & Financial Planning Update (2 CPE hrs) 2014 Tax Forms Update (2 CPE hrs)

About Self-Study CPE Link’s easy to use, interactive and mobile friendly format allows you to complete your CPE needs on your own time. Approved in all states, there is never a shortage of timely topics for you to earn your CPE credit, anytime, anywhere.

Your self-study course will include: • • • •

Downloadable materials including final exam questions Unlimited attempts to complete the final exam Instant grading and access to certificate of completion One year access to complete your program

2014-2015 Federal Tax Updates: 2014-2015 Business Pension Plan & Issues Federal Tax Update (2 CPE hrs) 2014-2015 C & S Corporate Federal Tax Update (3 CPE hrs) 2014-2015 Estates, Trusts & Beneficiaries Federal Tax Update (2 CPE hrs) 2014-2015 Individual & Employee Federal Tax Update (9 CPE hrs) 2014-2015 IRA & Individual Retirement Federal Tax Update (3 CPE hrs) 2014-2015 IRS Practice & Procedures Federal Tax Update (2 CPE hrs) 2014-2015 Limited Liability Company (LLC) & Partnership Federal Tax Update (2 CPE hrs)

Doing Tax Research Online for Free (2 CPE hrs) Earned Income Credit (4 CPE hrs) Education Tax Benefits (5 CPE hrs) Employment Taxes (1 CPE hr) Estate Administration Process - The Tax Practitioner’s Guide (2 CPE hrs) Estate and Financial Planning for the Older Client (2 CPE hrs) Ethics Checklist for Tax Practitioners (2 CPE hrs) Examining Our Federal System - Prelude to Tax Reform (2 CPE hrs) Family Wealth and Business Succession Planning (4 CPE hrs) Filing for Innocent Spouse Relief (2 CPE hrs)

2014-2015 Payroll & Self-Employment Tax Federal Tax Update (2 CPE hrs)

Foreign Accounts Tax Compliance Act (2 CPE hrs)

2014-2015 Real Estate & Investment Federal Tax Update (5 CPE hrs)

Form 1040 Schedule C & E From The Top to Bottom (2 CPE hrs)

2014-2015 Schedule C/F & General Business Federal Tax Update (9 CPE hrs)

Healthcare Reform: The Affordable Care Act Tax Provisions (5 CPE hrs)

2015 Federal Income Tax Changes (5 CPE hrs)

Home Mortgage Interest Favorite IRS Audit Target (2 CPE hrs) Home Office Deduction (3 CPE hrs)

A Guide To Tax Resolution: Solving IRS Problems (8 CPE hrs)

Introduction to Partnership - Form 1065 (2 CPE hrs)

A Practical Approach to Recent Business Tax Changes (2 CPE hrs)

IRS Examination Selection Process-What Happens to Tax Returns After They are Filed (2 CPE hrs)

Affordable Care Act: How to Plan for the Play or Pay Mandate (2 CPE hrs) Claims for Refund, Tentative Refunds, and Tax Abatements (4 CPE hrs) Conducting Tax Research with Increased Confidence (2 CPE hrs)

IRS Practice Series: 10 Steps to Release IRS Levies on Paychecks or Bank Accounts (2 CPE hrs) IRS Practice Series: 10 Steps to Resolving Collection Issues (2 CPE hrs)

Construction Industry Tax Issues (2 CPE hrs)

IRS Practice Series: 6 Simple Steps to an Offer-in-Compromise: Completing Form 656 (2 CPE hrs)

Debt Basis & At-Risk Considerations for S Corporation Shareholders (2 CPE hrs)

IRS Practice Series: After SUCCESSFUL Collections or Audits (2 CPE hrs) 7

Your Complete Online CPE Provider

Taxation Self-Study IRS Practice Series: Circular 230 Considerations and Requirements (2 CPE hrs) IRS Practice Series: Computing Or Recalculating IRS Assessments For Interest & Penalties (2 CPE hrs) IRS Practice Series: Curing the Addicted Tax Delinquent - A 12-Step Program (2 CPE hrs) IRS Practice Series: Representing Your Client at a 1040 Audit (2 CPE hrs) IRS Practice Series: The Unagreed Collection Alternatives and Appeals (2 CPE hrs) Last Minute Tax Fix: Avoiding the 10 Most Expensive Tax Mistakes (2 CPE hrs) Making the Best of Bad Tax Situations: Situations in personal relationship matters, bankruptcy, cancellation of debt, marital matters, dependents, child support, property, financial and more.

Making the Best of Bad Tax Situations: Part 1 (Divorce, Death of Taxpayer) (2 CPE hrs) Making the Best of Bad Tax Situations: Part 2 (Foreclosures, Debt Relief) (2 CPE hrs) Making the Best of Bad Tax Situations: Part 3 (Medical Expenses, Casualty Losses) (2 CPE hrs) Making the Best of Bad Tax Situations: Part 4 (AMT, Adoption, College) (2 CPE hrs) Managing Risk - The Crucial Element in Asset Protection Planning (2 CPE hrs) Maximizing Tax Incentives for PostSecondary Education Expenses (2 CPE hrs) Minimizing the Affordable Care Act Taxes on Investment Income (2 CPE hrs)

8

Net Investment Income Tax (1 CPE hr) Overlooked Tax Strategies and Benefits (5 CPE hrs) Tax Provision Preparation Series: This series includes ASC 740 accounting, tax differences affecting tax provisions, schedules and concepts included in tax provisions, how tax provisions impact financial documents, and how to use basic tax provisions strategically.

Part 1: Understand ASC 740 Accounting (3 CPE hours) Part 2: Tax Differences Impacting Basic Tax Provisions (3 CPE hrs) Part 3: Additional Schedules in Basic Tax Provisions (3 CPE hrs) Part 4: Understand How the Tax Provision Results Impact Financial Documents (2 CPE hrs) Part 5: Understand Tax Provision Related Documents and Strategic Analysis Using the Basic Model (2 CPE hrs) Passive Activity Loss, Real Estate Professional & Tax Savings (2 CPE hrs) Passive Loss Rules and Real Estate Professionals (2 CPE hrs) Payroll Tax Planning and Resolution: Saving the Client Money (2 CPE hrs)

Sales Tax and the Main Street Fairness Act - An Update on Taxation of Internet Sales (2 CPE hrs) Self-Employment Tax Strategy (2 CPE hrs) Social Security Benefits & Other Retirement Options (2 CPE hrs) Tax Checklist for Knotty Divorces (2 CPE hrs) Tax Planning and Filing Considerations for Same Sex Families (2 CPE hrs) Tax Treatment of Individual Retirement Arrangements (2 CPE hrs) Tax Treatment of Sickness & Injury Plans (3 CPE hrs) The Acronyms of Estate Planning (2 CPE hrs) The Battle Between W-2 & 1099 (2 CPE hrs) The Patient Protection and the Affordable Care Act (2 CPE hrs) NEW! UBI, UBTI, and UBIT Understanding the Unrelated Business Income Tax (2 CPE hrs) Understanding the Tax and Compliance Issues of Obamacare (4 CPE hrs) Understanding Trusts: Leveling the Playing Field (2 CPE hrs)

Postmortem Estate Planning (2 CPE hrs)

Uniform Capitalization Rules — IRC §263A Overview (2 CPE hrs)

Preparing Form 706: Line by Line (2 CPE hrs)

Valuation, Discount Strategies and Tax Savings (2 CPE hrs)

Preparing Forms 706 and 709: Understanding the Issues (2 CPE hrs)

What to Do If Your Client Can’t Pay the IRS (2 CPE hrs)

Preparing Forms 709: Line by Line (2 CPE hrs)

Worker Classification at the Federal Level (2 CPE hrs)

Preparing the Challenging Form 990 (2 CPE hrs) Sale of a Principal Residence (2 CPE hrs)

Spring/Summer 2015

Taxation Tax Outlook for 2015

By Annette Nellen, CPA, CGMA, Esq. Professor and Director of the MST Program San Jose State University Will a change in majority party in the U.S. Senate or the last two years of President Obama’s term result in any significant tax changes? What about the increased time and dollars for ACA compliance and the pending US Supreme Court decision on the Premium Tax Credit – any effect for 2015 and beyond? This article notes three items to watch out for this year.

1. Affordable Care Act (ACA) –Since enactment in March 2010, a few tax provisions have become effective each year. Most notable were two complex provisions for 2014: the Premium Tax Credit (PTC), and the Individual Shared Responsibility Payment (ISRP). These two provisions have increased compliance time needed and required more individuals to get a better understanding of the ACA. And, applicable large employers – those with 50 or more full-time or full-time equivalent employees, needed to have plans at the start of 2015 to avoid significant penalties (the employer shared responsibility payment).

By late June, we should have the U.S. Supreme Court’s decision in King v. Burwell, 759 F.3d 358 (4th Cir. 2014), on whether individuals obtaining coverage through the federal Exchange (because their state did not create its own Exchange), are entitled to the PTC they likely have been receiving since January 2014. If the government loses this case, millions of individuals will likely terminate their coverage as it is unaffordable without the PTC subsidy. Or, perhaps Congress will step in with a remedy.

2. Preparer Regulation – In 2014, the IRS had to terminate most of what it wanted to do starting back in 2010 to regulate all paid return preparers. The IRS loss in Loving v. IRS, 742 F.3d 1013 (DC Cir 2014), meant that the IRS could not impose mandatory testing and continuing education on preparers who are not CPAs, Enrolled Agents, attorneys, or supervised/non-signing preparers. In June 2014, the IRS rolled out a voluntary system, but not one as significant as its original plan. And, out of the approximately 340,000 unregulated preparers, only

Annette Nellen cpelink.com/nellen

about 42,000 joined the voluntary program for the current filing season (see IRS Return Preparer Statistics website).

At the start of the 114th Congress in January 2015, Senator Wyden introduced The Taxpayer Protection and Preparer Proficiency Act of 2015 (S. 137) to give the IRS authority to regulate preparers by having them “demonstrate competency to advise and assist persons in preparing tax return, claims for refund, and associated documents.”

3. Tax Reform – In the last few days of the 113rd Congress, key outgoing and incoming tax committee leaders indicated that tax reform discussions would continue.

House Ways and Means Committee Chair Dave Camp formally introduced his tax reform proposal as H.R. 1.

He had introduced it for discussion in February 2014, but formally introducing it as a bill means it easily lives on forever, even though Congressman Camp retired at the end of 2014. Also in December 2014, incoming Senate Finance Committee Chair Orrin Hatch and Republican staff released a 300+ page report – Comprehensive Tax Reform for 2015 and Beyond.

Since January 2015, tax reform has been on the agenda of both congressional tax committees with hearings, reports and working groups. In addition, President Obama’s FY2016 “Greenbook” released in February 2015 includes a section entitled: “Reserve for Business Tax Reform that is Revenue Neutral in the Long Run.” The fate of the 51 provisions that expired at the end of 2014 will likely be tied up as part of tax reform. If nothing happens by early December 2015, we are likely to see a repeat of December 2014 with most items extended retroactively for one year (back to 1/1/15).

These three areas will likely consume a significant portion of the agendas of Congress and the IRS. Along the way of course, we’re sure to see the usual interesting set of court decisions, Treasury regulations and IRS rulings.

9

Your Complete Online CPE Provider

CFO/Corporate Finance Live Webcasts Self-Study NEW! May 1: Predictive Accounting: Driver-Based Budgeting and Rolling Financial Forecasts

Bribery and Kickbacks in the Procurement Process

May 7: 2015 Estate & Financial Planning Update

Corporate Controller in Today’s Environment: Part 1

May 20: Part Art, Part Science: Interviewing Fraud Suspects

Corporate Controller in Todays Environment: Part 2

NEW! Jul 7: Top 7 Trends in Management Accounting This course will help you recognize how trends in management accounting practices have expanded accountants from “bean counters” to “bean growers.” You will be able to identify and differentiate strategic KPIs in a balanced scorecard, and operational performance indicators (PIs) in dashboards.

Aug 3: Moving From Controller to Chief Finance Officer: Part 1 Aug 10: Moving From Controller to Chief Finance Officer: Part 2 Aug 17: Moving From Controller to Chief Finance Officer: Part 3

Closing the Books (13 CPE hrs)

Corporate Finance: Practical Applications (15 CPE hrs) Cost Management: Accounting & Control (12 CPE hrs) Financial Markets: A Comprehensive Overview (12 CPE hrs) Fixed Asset Accounting (12 CPE hrs) Fraud Hotline - Best Practices Organized Crime and Fraud Preventing Fraud & Detecting: The Law The CFO Guidebook (22 CPE hrs) The CFO Guidebook is specifically designed to give detailed advice on all areas of the CFOs responsibility. In an era where the CFO is expected to be the chief advisor to the chief executive officer, the Guidebook can be of considerable assistance in ensuring that a company is financially viable and positioned for long-term growth.

Aug 12: The Threat Within: Combat Employee Embezzlement

The Interpretations of Financial Statements (11 CPE hrs)

NEW! Sep 15: Business Analytics for the CFOs Function

The Pocket CFO: Tools and Metrics (17 CPE hrs)

NEW! Sep 21: Amending Tax Returns

The New Controller Guidebook (18 CPE hrs)

The Threat Within: Combat Employee Embezzlement Understanding Contracts Better Than Your Lawyer (3 CPE hrs) Unique Fraud Challenges Facing Small Businesses

*All courses are 2 CPE hours unless otherwise noted 10

Spring/Summer 2015

Professional A & A Standards The Long Winding Road of Professional A & A Standards

By Pat Patterson Professionals will need to stay current on the fast developing standards and issues from new FASB Pronouncements for 2014 and 2015. The changes will come from the FASB and the Private Companies Council as well. Revenue Recognition (ASU 20149) is currently being considered for a delayed effective date; however, early implementation may be allowed. Are you ready?

Leases and Financial Instruments are on the verge of being issued which will have an instant impact. Revenue Recognition, Leases, and Financial Instruments will change the way every professional has to handle the related issues.

The AICPA’s Clarity Project is essentially complete and has totally revised all AICPA Auditing Standards. Some have very little change, but there are many new requirements that include: • A new audit report • Issues with legal and regulatory agencies • Communicating Internal Control Related Matters Identified in an Audit • Forming an Opinion and Reporting on Financial Statements • Modifications to the Opinion in the Independent Auditor’s Report • Emphasis of Matter Paragraphs and Other matter Paragraphs in the Independent Auditor’s Report • Special Considerations-Audits of Group Financial Statements • Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks • Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards • Terms of Engagement

But whether there is some, little, or even no change, you still need to go through all of the new clarified AU-C sections because with clarity . . .You may find that you need to change or tweak how you do things!

Pat Patterson

cpelink.com/patterson

For Compilation and Review Engagements, professionals are entering into new territory with Section 70 of SSARS 21, Preparation of Financial Statements. This new standard will change the way many professionals look at a set of financials.

There are new standards for the engagement letters and signatures, the reporting (or no reporting), legends on financial statements, and the new Compilation report. Additionally, there are some changes to the documentation issues with Compilation and Review engagements.

Are you familiar with the “RED Zone” for Comp and Review? In this case, RED stands for Reporting, Engagement Letters, and Documentation. While standards in SSARS 19 are still in play until periods ending after December 15, 2015, the provisions of SSARS 21 may be early implemented; and even both standards may be used until December 15, 2015.

Other matters that involve professional standards also are affected by the new FASB, Clarified Auditing Standards, and revisions to Preparation, Compilation, and Review engagements.

These include: •

Personal Financial Statements

•

Special Purpose Formats

•

Disclosures like “going concern”

•

Quality Control

•

International Standards from the IASB

•

Other standards and issues

• Quality Control for an Engagement Conducted • Opening Balances-Initial Audit Engagements, Including Re-audit Engagements • Written Representations • Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement 11

Your Complete Online CPE Provider

Ethics Live Webcasts May 8: Regulatory Ethics for Public Accountants (4 CPE hrs)* Jun 12: Regulatory Ethics for Public Accountants (4 CPE hrs)* Jul 7: IRS Practice Series: Circular 230 Considerations and Requirements Aug 11: IRS Practice Series: Conflicts of Interest Sep 9: Regulatory Ethics for Public Accountants (4 CPE hrs)*

Regulatory Ethics for Public Accountants and Ethics for Accountants qualifies for Ethics in the following states: Alabama Arkansas California Colorado Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Maine Maryland Massachusetts Michigan Missouri

Montana Nebraska Nevada New Hampshire New Jersey New Mexico North Carolina Oklahoma Pennsylvania Puerto Rico Rhode Island South Carolina Vermont Virginia Washington D.C. West Virginia

Self-Study Ethics and Professional Conduct for Indiana CPAs (4 CPE hrs) Ethics and Professional Conduct For State of Washington CPAs 2015 (4 CPE hrs) Ethics Checklist for Tax Practitioners Ethics for Accountants (4 CPE hrs)* Ethics for Accountants: Connecticut (4 CPE hrs) Ethics for Accountants: New York (4 CPE hrs) Ethics for Accountants: Vermont (4 CPE hrs) Ethics for Arizona (4 CPE hrs) Ethics for Idaho (4 CPE hrs) Ethics for Maryland (4 CPE hrs) Ethics for Massachusetts (4 CPE hrs) Ethics for North Carolina (4 CPE hrs) Ethics for Ohio: Professional Standards and Responsibilities (3 CPE hrs) Ethics for Oregon (4 CPE hrs) Ethics for Tax Professionals – Enrolled Agents Ethics: An Overview for Texas CPAs (4 CPE hrs) IRS Practice Series: Circular 230 Considerations and Requirements Professional Ethics and Code of Conduct Regulatory Ethics for CPAs NEW! Regulatory Review for California CPAs (2 CPE hrs) This course is designed for California CPAs to meet the 2 hour Regulatory Review requirement. Receive a review of current the California Accountancy Act and the current California Board of Accountancy Regulations.Â

Interested in receiving a FREE Ethics course?

Register for an Unlimited Webcast Pass and your Self-Study Ethics course is complimentary!

*All courses are 2 CPE hours unless otherwise noted 12

Spring/Summer 2015

Quickbooks/Technology Quickbooks Live Webcasts

Quickbooks Self-Study

May 5: What’s New for QuickBooks 2015 for Windows

Quickbooks 101 (2 CPE hrs)

May 7: Quickbooks Online 101

Quickbooks at Tax Time-Making Changes to Client’s File

Jun 4: QuickBooks Statement Writer

QuickBooks at Year End - Tools to Improve Efficiency

Jun 8: QuickBooks Speed Tips

QuickBooks Speed Tips

Jul 2: Quickbooks Online 101

QuickBooks Statement Writer

Jul 8: Troubleshooting QuickBooks Payroll

QuickBooks/Excel Report Speed Tips

Sep 3: Job Costing in QuickBooks Sep 14: Quickbooks 101

Technology Live Webcasts

Technology Self-Study

May 19: Google Productivity Tools for Accountants

Data Visualization and Mapping Tools for Accountants

Jun 25: LinkedIn for Accountants

Google Business Tools for Accountants

NEW! Sep 17: Internal Revenue Service (IRS) Resources for Accountants The presentation provides a concise overview of the many Internet resources and services offered by the Internal Revenue Service or IRS. Discover many little-known IRS tools and applications that are available online and how they can be used by accountants in their financial analysis work.

Introduction to Microsoft Access (4 CPE hrs)

Sep 24: Google Business Tools for Accountants

Supporting eCommerce Clients in your Practice (1 CPE hr) Word Speed Tips

*All courses are 2 CPE hours unless otherwise noted

13

Your Complete Online CPE Provider

Excel The Best and Worst Features of Excel 2013 David H. Ringstrom, CPA

During live webcasts my first poll question is always “What version of Excel are you using?” My informal tracking method has shown that presently a majority of users are still using Excel 2010, but at least among webinar attendees Excel 2013 is starting to catch up. Microsoft expects to release Excel 2016 later this year, so a new version of Excel may be on your horizon. I recently put together a one-hour webcast that explains what I consider the 10 best (and 3 worst) features in Excel 2013, which will also carry forward to Excel 2016. In this article I’ll give you a preview of some of the topics in my webinar.

Charting Transformed Creating charts in Excel 2010 and earlier can be a maddening experience. The Layout tab in Excel 2007 and 2010 is populated with a whole sequence of buttons that contain multi-tiered menus. You’re expected to maintain chart titles, axes, and other aspects by picking through a sea of options. Charting has been completely reimagined in Excel 2013. Three new tool buttons appear when you click on a chart.

Most of the functionality on the Layout tab has moved to these three controls, with multiple layers of options that you can drill into.

Feature jump starts If the words Pivot Table, Conditional Formatting, or Sparklines make you go “Huh?” then Excel 2013 has your back. Select any range of data and click the new Quick Analysis icon to see what your data would look like by way of any of these features.

This democratizes features many users are unaware of or unsure how to use.

Worst feature Excel 2013 has an animation feature that frustrates long-term spreadsheet users to no end. Let’s say that cell A1 contains a value that is referenced by formulas in cells A2 through A10. When you change cell A1, cells A2:A10 will all flip to signify a change in value. To disable this feature you must go to the Ease of Access center within the Windows Control Panel. Choose Use the Computer Without a Display, click the checkbox to Turn Off All Unnecessary Animations, and then click OK.

14

David H. Ringstrom, CPA cpelink.com/ringstrom

Spring/Summer 2015

Excel Live Webcasts

Self-Study

May 12: Excel Filtering and Formatting Data

Excel Self-Study

May 14: Mastering Excel Pivot Tables

Auditing Excel Spreadsheets

Jun 24: Excel Speed Tips Receive dozen of tips and tricks so you can become an Excel expert! From functions and forms to tables and shortcuts and everything in between there is always something new to discover!

Automating Excel-Based Financial Statements Beyond VLOOKUP Creating Error-Proof Spreadsheets Excel - SUM() No More

Jun 24: More Excel Speed Tips

Excel 101: Introduction to the Spreadsheet

Jul 20: Excel 101: Introduction to the Spreadsheet

Excel Charts Speed Tips

Jul 29: Pivot Tables 101

Excel Date Functions and Lookup Strategies

Aug 13: Building Effective Budget Spreadsheets

Excel Error Trapping and List Comparisons

Aug 20: Advanced Pivot Tables Techniques

Excel Lookups and Moving Beyond VLOOKUP

Sep 23: Excel Tips and Tricks for Creating Charts

Excel Power Reporting with Mapping Tables

Sep 23: Taming Large Spreadsheets

Excel Productivity Gains with Tables and Shortcuts Excel Reporting Made Easy w/ Concatenation & Dynamic Headers Excel Speed Tips Excel’s Multiple Condition Summing Function Introduction to Excel Macros Part 1 Introduction to Excel Macros Part 2 Mastering Excel Pivot Tables More Excel Speed Tips QuickBooks/Excel Report Speed Tips Taming Large Spreadsheets What’s New in 2013 Excel The 10 Best (and 3 worst) Features in Excel 2013 Focusing on the new features that do not exist in previous versions of Excel, this course will help you take advantage of new features and functions.

*All courses are 2 CPE hours unless otherwise noted 15

Practice Management Nonprofit/Government Practice Management Self-Study Corporate Controller in Today’s Environment: Part 1 Delegating Effectively: Assigning the Right Tasks to the Right People NEW! How to Write a Winning Proposal Leading High-performing Teams: Leveraging Diverse Talent (1 CPE hr)

Your Complete Online CPE Provider

Government Live Webcasts Jun 15: Yellow Book and the New Super Circular

Government Self-Study Interviewing Skills for Government Auditors (6 CPE hrs) Single Audit Primer (4 CPE hrs) The Yellow Book Interpreted (14 CPE hrs)

Managing Your Time: Establishing Priorities and Goals (1 CPE hr) Primer on Intellectual Property The Rewards of Critical Thinking: Developing the Right Mindset and Skills Understanding Contracts Better Than Your Lawyer (3 CPE hrs)

Nonprofit Live Webcasts Jun 16: Yellow Book and the New Super Circular Jul 16: 2015 Nonprofit Tax Update

Wage and Hour Laws (6 CPE hrs)

Sep 10: Strategic Planning for Nonprofit Organization

Who Commits Fraud and Their Methods (1 CPE hr)

Nonprofit Self-Study Nonprofit Finance: A Practical Guide (9 CPE hrs)

Social Security Live Webcasts NEW! Aug 12: Social Security, What Women, and Their Tax & Financial Advisors, Ought to Know This course will focus on the special financial barriers and issues women face in retirement and why understanding and making a well-planned, smart Social Security election often is a cornerstone decision for women’s retirement financial plans.

Social Security Self-Study NEW! Social Security Income: Indispensable Information for Financial Professionals (2 CPE hrs)

*All courses are 2 CPE hours unless otherwise noted 16

Spring/Summer 2015

Fraud Live Webcasts

Self-Study

May 6: Financial Statement Fraud

Basics of Money Laundering

May 20: Part Art, Part Science: Interviewing Fraud Suspects

Bribery and Kickbacks in the Procurement Process

Jun 23: Preventing Fraud Via Your Website

Case Studies in Fraud

Jun 30: Case Studies in Fraud

Corporate Fraud (1 CPE hr)

Aug 18: Case Studies in Fraud

Detecting Fraud in Financial Audits

NEW! Aug 26: Detecting & Preventing Expense Reimbursement Fraud

Fraud Hotline - Best Practices

NEW! Aug 27: You Suspect Fraud? Now What?

Sep 1: Fraud Hotline - Best Practices NEW! Sep 11: Introduction to Cyber Fraud NEW! Sep 21: Real Estate Fraud 101 Sep 28: Introduction to Fraud Designed for individuals who would like to obtain a basic understanding of fraud, receive information on the history and various types of fraud, legal and ethical implications, and real world case studies.

Organized Crime and Fraud Preventing Fraud & Detecting: The Law NEW! Real Estate Fraud 101 Real estate fraud has provided criminals with untold riches, and resulted in eye-popping losses for their victims. The schemes perpetrated by fraudsters vary in complexity and can involve both commercial and residential property located domestically and overseas.

Understand the types of schemes that fraudsters use to defraud homeowners, banks, and investors.

The Threat Within: Combat Employee Embezzlement Unique Fraud Challenges Facing Small Businesses Who Commits Fraud and Their Methods (1 CPE hr)

*All courses are 2 CPE hours unless otherwise noted 17

Your Complete Online CPE Provider

Top Instructors of 2014 CPE Link is proud to provide you with expert instructors that are top rated in their field of study. Through your evaluations and comments we were able to put together our top rated instructors of 2014 in both Live Webcast and Self-Study format.

David Ringstrom – Excel and Quickbooks A CPE Link instructor since 2009, David is a CPA and owner of Accounting Advisors, Inc., an Atlantabased spreadsheet consulting firm that he started in 1991. For extra Excel and Quickbooks tips, follow him on Twitter @excelwriter.

Eva Rosenberg – Taxation Eva Rosenberg, EA, Your TaxMama® has been teaching Enrolled Agents Exam review courses off and on since developing the program for UCLA Extension over 15 years ago and CPE Link students since 2010. Check out her popular IRS Practice Series on Page 6 and follow her on Twitter at @taxmama cpelink.com/rosenberg

“Outstanding information, experiences and friendly!”

“Eva always provides so much great information!”

“Truly worth every minute of time spent!“

cpelink.com/ringstrom

Annette Nellen – Taxation Annette Nellen, CPA, Esq., is a professor in and director of the Masters of Science in Taxation program at San Jose State University. She has been teaching with CPE Link since 2009.

Follow her on Twitter @anellen and register for her Quarterly Tax Updates.

Vern Hoven – Taxation Vern has been teaching with CPE Link since 2009. Named “Tax Instructor of the Year” by many CPA societies, Vern brings his professionalism and humor to all courses, including his famous yearly Federal Tax Updates. cpelink.com/hoven

“Vern is an excellent presenter, and is part of the reason I continue to return.

Great presentation!”

“Great presenter! Funny, too. :)”

cpelink.com/nellen

cpelink.com/mccormack

18

“Annette is one of the reasons I always subscribe to CPE Link. She always gives more info than one can use. Thank you.”

“Annette is a great presenter!”

Art Werner - Taxation Art has been teaching with CPE Link since 2011. His dynamic and energetic presentation style coupled with real life examples makes his courses relatable and easy to understand.

Follow him on Twitter @IlectureCPAs or @WernerRocca.

Paul McCormack – Fraud & Accounting and Auditing Paul McCormack has over 20 years of fraud prevention and investigation experience. He has been teaching with CPE Link since 2012. Follow Paul on Twitter @fraudhappens “Paul’s presentations are always excellent!”

“Best presenter I have experienced through CPE Link.”

“I always learn something new and useful--he is my favorite instructor. Great subject matter and effective presentation.”

“I learned several new things that I will be able to put into practice right away. ”

cpelink.com/werner

“Great courses...loaded with useful info.”

“Mr. Werner is a very good instructor.

Benefit greatly from his seminars.”

Spring/Summer 2015

New Instructors

cpelink.com/elder

Jennifer Elder Jennifer Elder is the President and founder of The Sustainable CFO. She has a background in accounting and finance that spans more than 25 years. She is a Certified Public Accountant (CPA), Certified Management Accountant (CMA), Certified Internal Auditor (CIA) and Certified in Financial Forensics (CFF). She has a Master’s of Science in Organizational Management and Leadership. Jennifer is also a faculty member at Antioch University New England in the Green MBA program.

Alan Anderson Al has over 25 years of experience in the accounting profession. After working primarily as a partner and National Director of Audit in the firm of McGladrey and Pullen, LLP and with the American Institute of CPAs as Senior Vice President of Member and Public Interest, Al founded ACCOUNT-ability Plus headquartered in Minneapolis.

cpelink.com/anderson

cpelink.com/minniti

cpelink.com/cokins

Robert K Minniti Bob Minniti is the President and Owner of Minniti CPA, LLC. Bob is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator. Bob is currently pursuing a doctoral degree in business administration at Walden University.

Gary Cokins Gary Cokins is an internationally recognized expert, speaker, and author in performance improvement systems and advanced cost management. After working with Deloitte and KPMG, Gary joined ABC Technologies (acquired in 2002 by SAS) a leading provider of enterprise performance management and business analytics software headquartered in Cary, North Carolina. At SAS he was a principal consultant and retired in 2012.

Ron Rael

cpelink.com/rael

Ron Rael is a leadership consultant, professional facilitator and coach to experienced leadership teams and emerging leaders. Training professionals since 1988, Ron’s extensive wisdom and practical solutions, contained in his thirteen books, provide both strategies and tactics for organizational success. Ron has trained and coached thousands of leaders and business professionals throughout the United States and Canada. He is wellknown for his original, enjoyable approach to learning.

19

CMA & CPA Exam Review CMA Exam Review

CPA Exam Review

The Certified Management Accountant (CMA®) is a global designation of proficiency in adding strategic value to businesses. It is designed specifically for accounting and financial professionals in business.

Earning this designation will attest to your expertise in financial planning and analysis, internal controls, risk management, and professional ethics.

Part 1: Financial Reporting, Planning, Performance & Control May 31 - Sunday Series November 1 - Sunday Series Part 2: Financial Decision Making September 1 - Tuesday & Thursday Series

Are you working towards a new CPA certification? CPE Link’s Exam Review courses provide the comprehensive preparation you need to pass your exams.

Through our network of training partners, you get access to convenient and money saving online resources, live webcast education and experienced instructors.

Tom Coghlan

cpelink.com/coghlan

Tom is the Founder and Managing Director of CPE University, LLC, a provider of review courses and CPE programs. He is the lead instructor for the delivery of Certified Management Accounting (CMA) review courses, and has helped hundreds of clients pass the CMA examination.

• • • • • • •

Interactive examples Practice multiple choice questions Rebroadcast available 24/7 CPE hours available Access to instructors between class Mobile friendly multiple choice questions E-book with detailed examples and review problems

Wiley CPA Exam Review We are here for you before and after you receive your CPA license. The Wiley CPA Exam Review has everything you need to pass the CPA Exam. Receive four E-Books specific to each section of the exam and the Online Test Bank perfect for practice tests and sharpening your skills.

The Wiley Test Bank allows you to sharpen your skills and replicate the real test environment. Receive online access to over 4000 questions and 164 simulations.

Each E-Book will cover one of the following: • Auditing and Attestation • Business Environment and Concepts • Financial Accounting and Reporting • Regulation

Wiley CPA Exam Review Online Test Bank: $299 Wiley CPA Exam Review 4 Volume E-Book: $150 Save when you purchase both!

Receive everything you need to pass the CPA Exam for $329. cpelink.com/examreview 20

Unlimited Webcast Pass + 50% off Self-Study

Spring/Summer 2015

Gain access to all CPE Link Live Webcasts, discounts on Self-Study courses, and other exclusive benefits!

Unlimited Live Webcasts CPE Link’s Unlimited Webcast Pass gives subscriber’s access to expert instructors, test free CPE, and instant downloadable certificates. With over 300 live events a year, there are courses to satisfy license requirements, personal development, or necessary updates to tax codes and standards.

Mobile-Friendly Access Not in the office? Earn live credit on the go with any tablet or smartphone.

• Download Adobe Connect Mobile from the App Store or Google Play • Sign into your account on cpelink.com • Select My CPE and click “Join Webcast”. The Adobe Connect app will launch automatically and log you into the webcast.

Discount Self-Study We know you have a busy schedule and attending a live event is not always convenient. With the Unlimited Webcast Pass, register for self-study courses at 50% off and earn CPE on your own time. Self-Study courses allow you with one year access to your course and supporting materials and unlimited test attempts. With our interactive, mobile friendly format you can earn your CPE wherever life takes you.

Complimentary Ethics Unlimited Webcast Pass subscribers receive so many great benefits, including a complimentary Ethics course. With Ethics offered in 40 states and for multiple licenses, you can claim your course at any time during your subscription period.

CPE Link is excited to announce a new, interactive, on-demand format for Ethics courses! Currently available in the following states: • Arizona • Florida • Maryland • Massachusetts • New York • North Carolina

Register at cpelink.com/webcastpass 21

Compliance Manager Recent CPE Rule Changes Recent CPE Rule Changes: NEVADA For 2014 and forward, 8 hours of CPE in Accounting & Auditing is required in each year for CPAs who plan, direct or perform a substantial portion of work or report on an audit, review, full disclosure compilation or attestation service of a non-governmental agency.

RHODE ISLAND Effective 5/30/13, the 24 hour Accounting & Auditing requirement will be phased out. Licensees renewing in 2014 will need 16 A&A hours in the preceding three calendar years. Licensees renewing in 2015 will need 8 A&A hours in the preceding three calendar years. For license renewals in 2016 and forward, there is no A&A requirement.

SOUTH CAROLINA Ethics Requirement: Of the required hours over a three (3) year period, six (6) of the hours must be in ethics, and at least two (2) of these hours must be in South Carolina Rules and Regulations. The first Ethics requirement is due by 2015 and can be accrued beginning in 2013.

OHIO Effective: 12/31/2015 Eight credits may only be given for live group study during one day.

22

Your Complete Online CPE Provider

Compliance Manager Compliance Manager makes it easy to stay up-to-date on all State and License changes by automatically updating and adjusting your requirements.

Free for all active customers, Compliance Manager works on all mobile platforms, monitors progress of multiple licenses, and allows you to input records and certificates of completion from other CPE providers.

Compliance Manager includes CPE tracking and compliance monitoring for CPAs in every state (including Puerto Rico) plus CMAs, EAs, Other Tax Return Preparers (OTRPs), CFPs, CTEC Registered Tax Preparers (CRTPs), Certified Fraud Examiners (CFEs), AICPA, and PCAOB members.

Receive monthly email updates on your compliance status!

Stay up to date on your CPE deadlines and requirement progress. Compliance Manager will even suggest courses to fulfill credit deficiencies.

Register at cpelink.com/compliance

Spring/Summer 2015

Firm CPE Center Firm Advantage Pass Firm CPE Center

FIRM ADVANTAGE PASS

The Firm CPE Center allows an administrator to easily coordinate and manage the education needs for your staff members from his/her own account. The firm administrator can set up new staff accounts to CPE Link, register staff members for courses, and monitor CPE progress in Compliance Manager.

NEW! Learning Ladder allows firms to set up custom training requirements for staff members. From new-hires to partners, firms now can monitor these internal requirements.

Firm CPE Center Benefits: • A comprehensive dashboard to view, manage, and report CPE activity for individuals and groups • Register individual staff or groups for courses from our robust catalog of live webcasts and self-study programs • Email notifications from staff members who register for new courses and monthly CPE compliance updates • Add external CPE records into Compliance Manager and easily export CPE records into an Excel spreadsheet • Customize training programs and requirements with Learning Ladder

LEARNING FORMAT

REGULAR FIRM ADVANTAGE PRICE PASS

Live Webcast $39.50/hr $15/hr Self Study $19.50/hr $7.50/hr

Firms are able to create the perfect CPE package for their staff with the Firm Advantage Pass. The pass is flexible and budget-friendly so staff members can attend live webcasts and take self-study courses. By purchasing hours upfront and in bulk, you and your staff can take CPE at a fraction of the cost.

• • • •

Hours NEVER expire No cancellation fees Allocate hours to staff members 100 hour minimum purchase

For more information, visit cpelink.com/firm or contact your Firm Account Manager, Janaye Fletcher (800) 616-3822 x220 Janaye.fletcher@cpelink.com

SAVE $100 on your FIRM ADVANTAGE PASS with the promo code FAP100 at checkout.

23

4340 Stevens Creek Blvd Suite 160 San Jose, CA 95129

Your Complete Online CPE Provider Spring/Summer 2015

40 hour Live Webcast Value Pass for $295, 40 hour Self-Study Value Pass for $195.

cp

RE G nk NO IS TE .co m/ W R sp AT rin

eli

BY THE N U MB E RS : 300+ LIVE WEBCASTS TO CHOOSE FROM AVERAGE SAVINGS 80%

Over 250 Self-Study programs available

SELF-STUDY: Full Price: $49, Value Pass: $9.75 LIVE WEBCAST: Full price: $79, Value Pass: $14.75 Hurry! Offer expires May 18.

• One year access from date of purchase • No course cancellation fees • Carry over unused hours when purchasing next year’s pass • Easily view remaining hours

Visit cpelink.com/springvaluepass for details

gv alu

ep

as s