COCPA Quicksearch November 2015

QuickSearch November 2015

Premium Education and Valuable Learning.

Get your CPE at these upcoming conferences, workshops, and hot topic courses.

• Real Estate Conference November 17 • Accounting and Auditing Conference November 19 • GASB 68 November 19 • Individual and Corporate Tax Update November 23-24

Starting with the 2015 CPE season, the Farmer/Nunnallee Tax Seminar Series will be offering a one-day Individual Income Tax Workshop and a one-day Corporate Update.

Register to receive a 600+ page updated manual that has been provided to attendees in previous years. Sign up for one or both days.

Individual Income Tax Workshop Nov. 23

Inverness Hotel & Conference Center, Englewood or Webcast • 2015 individual tax developments, including a review of the new ABLE Account under the ABLE Act • 2015 developments that may warrant amended returns • Important 2015 regulations, court cases, rulings, and other important non-legislative developments • Survey of latest Affordable Care Act developments • Status of individual tax breaks that expired at the end of 2014 • Review of the 3.8% Net Investment Income Tax • Important developments involving passive activities • Latest developments on filing status issues, dependency exemptions, business travel, medical expenses, taxation of damage awards, and home-sale gain exclusion • Updates on distributions from qualified plans and IRAs • Overview of impact of capitalization regulations on Schedules C, F, and E

Corporate and Business Tax Workshop Nov. 24 Inverness Hotel & Conference Center, Englewood or Webcast

• 2015 corporate and business tax developments, including a review of new tax legislation • A review of both legislative and non-legislative provisions first effective in 2015, including: 1) The "employer mandate" provisions and the new mandatory employer reporting rules of the Affordable Care Act and 2) The new certified professional employer organization provisions of the ABLE Act • Status of business tax breaks that expired at the end of 2014 • Review of the latest developments involving the final capitalization regulations • Latest developments involving S corporations and partnerships (including planning ideas) • The latest on the section 179 deduction and the section 168(k) bonus depreciation.

• Independent contractor and payroll tax issues • Review of various fringe benefits (including the latest developments on employer premium payment plans • Update on entity-selection issues • Latest developments on accounting methods

QuickSearch A Guide to CPE from COCPA. CPE Director Rebecca Campbell,CAE rcampbell@cocpa.org CPE Staff Accountant Susan Jimenez sjimenez@cocpa.org CPE Operations Michelle Clarke, SPHR mclarke@cocpa.org Please contact Michelle for On-site program requests.

CPE Marketing and Webcasts Debbie Reece, CMP dreece@cocpa.org Please contact for Editorial Comments Colorado Society of CPAs 7887 E Belleview Ave., Suite 200 Englewood, CO 80111 303-773-2877 800-523-9082 Fax: 303-773-6344 www.cocpa.org

Table of Contents 2

2015 Real Estate Conference

3

2015 Accounting and Auditing Conference

4

GASB 68

6

November Course Highlights

8 Ethics 9

2015 Conference Schedule and Yellow Book Schedule

10 Webinars 11

Webcast or In-Classroom Courses

13

Course Schedule by Date

20

Course Schedule by Field of Study

23

Volume-Buying Registration Form

24

CPE Registration Form

Renew your CPA certificate now!

•

Whether you possess an Active, Inactive, or Retired status Colorado CPA certificate, you must renew it by Nov. 30, 2015, to remain in good standing.

•

Renew during the grace period, Dec. 1, 2015 - Jan. 31, 2016, and your renewal fee will include a late charge.

•

NOTE: New Licensees - All new Colorado CPAs who are issued a license within 120 days of the renewal date (between Aug. 3, 2015 and Nov. 30, 2015) will be issued a license with the next expiration date, Nov. 30, 2017.

•

After Jan. 31, 2016, your certificate will expire, and you may be subject to disciplinary action.

Renew online at www.dora.colorado.gov/professions/renewal Register online at www.cocpa.org | 1

2015 Real Estate Conference November 17, 2015 COCPA or Webcast 8:30 — 9:20 am

9:20 — 10:10 am

12:05 — 1:00 pm

Lunch

Rich Wobbekind Leeds School of Business University of Colorado

1:00 — 2:15 pm

Creative Deal Structures

Hot Market? Don’t Forget 1031 Exchanges

2:15 — 2:25 pm

Networking Break

2:25 — 3:40 pm

Dealer Property vs. Investment Property

The Economic Outlook for the U.S. and Colorado: Headwinds or Tailwinds?

Linda Levy 1031 Solutions LLC 10:10 — 10:25 am

Networking Break

10:25 —11:15 am

Accounting and Auditing Update Tim Stueven Sean McDonald Anton Collins Mitchell LLP

11:15 am — 12:05 pm

Jay Rollins JCR Capital

Justin Dodge Clay Sparks EKS&H LLLP

3:40 — 4:30 pm

Colorado’s Housing Crisis Brady Iandiorio Richmond Sprouse LLC

Key Concepts for IRA-Owned Real Estate Bill Humphrey New Directions IRA Inc.

Register online for these conferences at www.cocpa.org or use the paper registration form in the back of QuickSearch on page 26 2 | QuickSearch November 2015

2015 Accounting and Auditing Conference November 19, 2015 • Inverness Hotel & Conference Center or Webcast 8:30 — 9:20 am

Accounting and Auditing Update

1:00 — 2:15 pm

Kurt Oestriecher Oestriecher & Company CPAs 9:20 — 10:10 am

Asa Beck Centennial AG Supply Company

Brenda Smith Garden of the Gods Club and Resort; International Heath and Wellness Center

Terrifying But True — 2 The Return of IT Security Horror Stories S. Dirk Anderson Coalfire Systems

10:10 — 10:25 am

Networking Break

10:25 —11:15 am

Private Company Council Update

Morane Kerek United States Olympic Committee 2:15 — 3:05 pm

Business and Enterprise Risk Management – Are you covered?

Lance Olson Olson & Olson Ltd.

12:05 — 1:00 pm

Lunch

The Latest Technologies and Tools that Will Significantly Impact CPAs Gene Marks The Marks Group PC

Billy Atkinson Private Company Council 11:15 am — 12:05 pm

Audit Committee Panel Discussion

3:05 — 3:15 pm

Networking Break

3:15 — 4:30 pm

Revenue Recognition

Mark Barton Financial Accounting Standards Board

Thank you to this year’s conference sponsor:

Register online at www.cocpa.org | 3

GASB 68 – The Auditor’s Dilemma and the Continuation of Financial Reporting Themes

4 | QuickSearch November 2015

There are three themes that this author has seen in the post-Enron era from the FASB and GASB and they are as follows: 1) honor the balance sheet by recording all assets and liabilities at their proper value whether that be cost, present value, fair value, or net realizable value; 2) additional disclosures are required in the way of tabular formats or account reconciliations; and 3) transparency to stakeholders through overdisclosure versus underdisclosure. We are a more litigious society, so having these three themes on top of mind for the auditor is critical. GASB No. 68 emphasizes these three themes as well as any previous statement issued by the FASB or GASB. GASB No. 68 represents a substantial change in governmental pension accounting that in turn will greatly increase risks and require a significant increase in audit procedures for government financial statements.

The State Budget Solutions publication recently reported that Public Employee Retirement Systems (PERS) were underfunded by $4.7 trillion, up from $4.1 trillion 2013. GASB 27, which GASB 68 replaces, did not focus on this underfunding problem on the balance sheet. It was a “funding friendly” pronouncement with an emphasis on the resource flows (or operating/income) statements. Under GASB 27, if the government contributed an amount equal to the annual required contribution (ARC), then these contributions equaled pension expense and there was no impact on the position statements (balance sheets). GASB 68 specifically applies to defined benefit and defined contribution plans that are provided through a trust or equivalent arrangement. The key criteria listed by the standard for

a “trust equivalent” arrangement is a dedicated use and irrevocability. If the defined benefit or contribution plan is not administered through a trust, GASB 27 and its operating/income statement focus still applies. GASB 68 takes the opposite approach from GASB 27 and deals head on with this $4.7 trillion of unfunded actuarial accrued liability by labeling it net pension liability (NPL) and by viewing accounting and reporting of pension related amounts and funding of pension liabilities as separate and distinct functions. This approach emphasizes the position statement (balance sheet) by measuring and recording funding progress to date through a point in time liability for the net pension liability and a pension expense reflective of such amounts. The former underfunded actuarial accrued liability of $4.7 trillion (now called net pension liability) and any related deferred outflow of resources and deferred inflow of resources, will be recorded in full on the government position statements (balance sheets).

The change in the net pension liability (NPL) from year to year, adjusted for certain deferrals and contributions is the pension expense. The effective date for GASB 68 is for fiscal years beginning after June 15, 2014, and earlier application is encouraged. So CPAs across America are having to presently deal with its heightened auditing implications and risks. To learn more about GASB No. 68, attend

GASB No. 68 Audit and Accounting Workshop on November 19.

Annual Update for Controllers November 11 COCPA or Webcast

Strengthen your abilities as a controller and help your management team understand current economic issues through the latest trends in accounting, finance, human resources, treasury management, and business systems.

• Leading-edge financial management tools and techniques • New issues in treasury management and controllership • Current trends in information systems and technology • Current trends in leading and developing staff to increase productivity and profitability • Social Media • Internal Controls

Offer More Services to Your Clients with Lifetime Cash Planning November 16, 2015 – COCPA Empower your clients by providing additional services that allow them to make better informed, major financial decisions. Get vital information on how to utilize this comprehensive and flexible Excel Lifetime Cash Planning Model (the “Model”).

Using the “what-if” scenario, you will generate invaluable decision support information, based on your clients lifetime cash assumptions, that can be utilized to evaluate major lifetime financial decisions.

$

The “Model” is a fully integrated and table-driven process of projecting a household’s lifetime cash, that covers all the major sources and uses of cash in life. The “Model” is broken down into a step-by-step process and then organized into eight sections.

This quality of decision support information for your clients can make a meaningful impact on your clients’ lives and strengthen their loyalty to you and your services.

Instructor: Thomas L. Moore, TLM Solutions LLC

$

$

$

Register online at www.cocpa.org | 5

November Course Highlights 4

Hour

Course!

Capitalized Costs and Depreciation: Key Issues and Answers

November 2 (COCPA)

Gain a comprehensive and practical understanding of the various complex tax laws dealing with property transactions from acquisition to disposition.

Attendees will learn about:

• • • •

Capital improvements and repair Tax depreciation and amortization First year expensing-IRC section 179 Depreciation methods

4

Hour

Course!

Tax Planning Strategies for Small Businesses: Corporations, Partnerships, & LLCs

November 2 (COCPA)

Join us as we explore state-of-the-art planning ideas and tax-saving strategies to keep more of your client’s money in their pockets. We’ll answer the tough questions and show you what strategies are best for your clients as a result of the most recent tax reform.

*AICPA members will receive an additional $30 per day discount on these courses.

6 | QuickSearch November 2015

Topics include:

• Business tax changes in recent legislation, court decisions, and IRS guidance • Impact of new 0.9% and 3.8% Medicare taxes on business owners • C Corporation moves to avoid potentially higher individual tax rates • Husband-wife businesses: tax-saving strategies

Basis/Distributions for PassThrough Entities: Simplifying the Complexities* November 3 (COCPA)

This course addresses the rules used to determine basis for partnerships and S Corporations, and puts the computation of basis in contexts that often come under scrutiny loss limitations, distributions, and sales of an interest, among others.

Increase your understanding of:

• Structuring cash and property distributions to avoid unexpected tax consequences • Adjusting basis in partnership assets to save future taxes • Measuring the gain or loss on the sale of an interest in a partnership or S Corporation

How to Conduct a Peer Review Under the AICPA Practice-Monitoring Program* November 5-6 (COCPA)

This course features realistic case studies that encompass the most important elements of a system peer review, as well as several case studies pertaining to an engagement review.

Attendees will discuss: • The process to evaluate a firm’s system of quality control • Steps in a peer review engagement • Comprehensive system peer review case studies

Annual Tax Update: Corporations and PassThrough Entities* November 6 (Durango) December 3 (Glenwood Springs) December 9 (COCPA or Webcast) December 11 (Ft. Collins)

Be prepared before the tax season starts!

Find out about the latest federal tax law changes, court decisions, and IRS pronouncements related to partnerships, LLCs, and C and S Corporations. With the ever-changing tax laws and their increased complexity, you can’t afford to miss this course!

Increase your understanding of:

• The latest changes to federal tax statutes, regulations, cases, and rulings for pass-through entities and C Corporations • Practical, time-saving return preparation tips from leading tax practitioners • The latest on reasonable compensation issues for corporate shareholder/ employees and the latest about selfemployment issues for partners and LLC members • Compensation issues: fringe benefits, pensions, and profit-sharing plans

A Complete Guide to the Yellow Book November 9 (COCPA or Webcast)

The purpose of this course is to increase your confidence and proficiency in performing Yellow Book engagements through an understanding of the standards.

The course materials utilize a highly illustrative format to increase concept comprehension and retention.

Attendees will learn about:

• The Yellow Book’s general requirements • Types of Yellow Book audit and attestation engagements • The use of terminology to define the Yellow Book requirements

COSO’s Updated Internal Control – Integrated Framework: Critical Concepts in Design, Evaluations, Implementation, and Monitoring November 10 (COCPA)

This course provides practical guidance on what a sound system of internal controls “looks like” and its impact on the financial statement audit, particularly for smaller entities.

Topics include:

• Key components of internal control per the COSO Integrated Framework • Comparing and contrasting specific types of internal controls • The critical role of information technology (IT) controls in reliable financial reporting • Evaluating design/implementation of an entity’s design on internal controls

Creating Great Budgets: Maximizing Profits, People, and Power* November 10 (Longmont)

Budgeting is both an art and a science.

This workshop covers both sides of budgeting. Learn how to apply leadingedge tools and methods to make your planning process more strategic and your budget process more flexible.

Attendees will:

• Learn to measure the impact strategy has on company spending

• Discuss how nonfinancial performance impacts a budget’s success • Learn about the true drivers of costs and expenses • Discuss ways to rally and strengthen the process

Annual Update for Controllers*

November 11 (COCPA or Webcast)

Strengthen your abilities as a controller and help your management team understand current economic issues through the latest trends in accounting, finance, human resources, treasury management, and business systems.

Attendees will learn about:

• Leading-edge financial management tools and techniques • New issues in treasury management and controllership • Current trends in information systems and technology • Social media New

Analytics and Big Data for Accountants*

November 12 (COCPA)

Analytics is the new force driving business. In this course we will discuss leading-edge topics in analytics and finance in a session that is packed with useful tips and practical guidance that you can apply immediately.

professionals the tools, training, and direction to work with your clients to create their Lifetime Cash Planning Model.

Attendees will:

• Work through a step-by-step process of projecting all aspects of your client’s lifetime cash needs • Set up annual living costs including projected changes for life events • Set up projected retirement income for self and spouse • Perform rapid “what-if” analysis

The Best S Corporation, Limited Liability, and Partnership Update Course November 17 (Westminster)

Learn invaluable knowledge, strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S Corporations, partnerships, LLCs, and LLPs. Topics include:

• A review of the key cases, rulings, and tax law changes affecting S Corporations, partnerships, limited liability companies, and limited liability partnerships • Changes in expensing and depreciating capital • Impact of health care changes on passthrough entities • Practice aids and tax-planning worksheets

You will discuss:

• Evidence-based techniques for finding or generating data, selecting key performance indicators, isolating program effects • Relating data to return on investment, financial values, and executive decision making • How to visualize and present complex results

Excel Lifetime Cash Planning Model for Tax and Personal Financial Planning Professionals to Provide Additional Value-Added Client Services

4

Hour

Course!

Not-for-Profit Accounting and Auditing Update

November 19 (COCPA)

This course details the latest developments affecting not-for-profits such as requirements of FASB directed toward the organizations and information on the latest OMB and Yellow Book developments.

Attendees will learn about:

• • • •

Federal government activities Accounting standards updates ASB Clarity Project AICPA activities and emerging issues related to not-for-profit entities

November 16 (COCPA)

The purpose of this course is to provide tax and personal financial planning Register online at www.cocpa.org | 7

ETHICS Colorado Board of Accountancy Statutes, Rules, and Regulations Webcast only 8:30 – 10:10 am

12/4

Creating an Ethical Work Environment 11/3

COCPA or Webcast

10:30 am – 12:10 pm

11/5

Boulder

10:30 am – 12:10 pm

12/3

Westminster

10:30 am – 12:10 pm

12/16

COCPA or Webcast

10:30 am – 12:10 pm

Ethical Management of Conflict 11/3

COCPA or Webcast

8:30 – 10:10 am

11/5

Boulder

8:30 – 10:10 am

12/3

Westminster

8:30 – 10:10 am

12/16

COCPA or Webcast

8:30 – 10:10 am

Video On-Demand Ethics Colorado State Board of Accountancy Statutes, Rules, and Regulations by Rosemary Weiss • Fulfills the Colorado State Board’s ethics requirement for active certificate holders.

• Fulfills the CR&R requirement that newly licensed certificate holders must meet within six months of licensure.

Making Ethics Count: CPAs & Ethics by Dan Chenoweth, CPA • A thought-provoking and information-filled interactive course.

• Fulfills two hours of the State Board’s ethics requirement for all Colorado CPAs. The AICPA’s Principles, Rules, and Responsibilities by Rosemary Weiss • Using the AICPA’s code of conduct and participant’s ethics dilemmas, gain additional tools to help make ethical decisions.

• Fulfills two hours of the State Board’s ethics requirement for all Colorado CPAs.

8 | QuickSearch November 2015

Ethics and the AICPA’s Principles, Rules, and Responsibilities 12/4 Webcast only 10:30 am – 12:10 pm

11/3

Making Ethics Count: In Financial Reporting Steamboat Springs 8:30 – 10:10 am

11/5

COCPA or Webcast

1:00 – 2:40 pm

11/12

Pueblo

1:00 – 2:40 pm

11/13

Colorado Springs

8:30 – 10:10 am

12/23

Webcast only

1:00 – 2:40 pm

New

Making Ethics Count: Making Ethical Decisions in Today’s Competitive Environment 11/3 Steamboat Springs 10:30 am – 12:10 pm New

11/5

COCPA or Webcast

3:00 – 4:40 pm

11/12

Pueblo

3:00 – 4:40 pm

11/13

Colorado Springs

10:30 am – 12:10 pm

12/23

Webcast only

3:00 – 4:40 pm

11/30

When Good CPAs Go Bad: Ethics & Cases COCPA 8:30 am – Noon

12/4

Longmont

8:30 am – Noon

12/8

COCPA or Webcast

8:30 am – Noon

New

2015 Conference Schedule This year’s conferences are one of the best ways to hear the latest information by industry experts; gain valuable, area-specific knowledge to help you better serve your clients, customers, or shareholders; and network with your fellow CPAs. Most 2015 conferences are also available via live webcast.

11/6 11/17 11/19 12/7 12/15 12/16-17 4/28

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Yellow Book Schedule 11/9

A Complete Guide to the Yellow Book (8 hours)

COCPA or Webcast

11/9

Audit of HUD-Assisted Projects (4 hours)

Webinar

11/13 & 12/30

Recognizing and Responding to Fraud Risk in Government and Not-for-Profit Organizations (4 hours) Webinar

11/19

GASB Statement No. 68 Audit and Accounting Workshop (4 hours)

COCPA

11/19

Not-for-Profit Accounting and Auditing Update (4 hours)

COCPA

11/20

Applying the Uniform Guidance for Federal Awards in Your Single Audits* (8 hours)

COCPA

11/25

Yellow Book: Heartburn Inducing Requirements (2 hours)

Webinar

12/3

Accounting and Reporting for Not-for-Profit Organizations* (8 hours)

COCPA

12/15

Latest Developments in Government and Nonprofit Accounting and Auditing 2015 (8 hours)

COCPA

12/16

Single Audit Primer Update (2 hours)

Webinar

*AICPA members will receive an additional $30 per day discount on these courses.

Register online at www.cocpa.org | 9

Webinars Finance

Accounting & Auditing Not-for-Profit Accounting & Reporting: From Start to Finish (8 hours)

11/2, 12/14

Excel and Access: Tools of the Trade for Business (8 hours)

11/17

Why Do We Need Another Basis of Accounting – FRF for SMEs? (2 hours)

11/2, 12/15

Controller’s Update: Today’s Latest Trends (4 hours)

11/20, 12/8

Detecting and Preventing T&E Fraud (2 hours)

11/3, 11/23

The CFO: 5 Critical Skills to Become a Leader (2 hours)

11/30, 12/16

Internal Control’s New Muscles (2 hours)

11/5, 11/16

How Will You Handle the New Revenue Recognition Standard? (2 hours)

11/9

Accounting & Auditing - Gov’t.

Audits of HUD-Assisted Projects (4 hours)

11/9

Single Audit Primer and Update (2 hours)

11/10, 11/17

Yellow Book: Heartburn Inducing Requirements (2 hours)

11/25, 12/28

Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profit Organizations (4 hours)

11/13, 12/30

Business Management The CFO: 5 Critical Skills to Mazimize Profits (2 hours)

11/4, 11/16

Creating Breakthrough Strategies in an Ever-Changing World (2 hours)

11/9

15 Best Practice in Budgeting (2 hours)

11/13, 12/14

INSIDE Public Accounting’s 2015 National Benchmarking Survey Results (2 hours)

11/17

Computer Science

Management Advisory Services The Rittenhouse Rankings: Cut Thru Financial Reporting’s Fog (1 hour)

11/30

Risk, Cost, and Cash Management for Controllers and Financial Managers (4 hours)

11/20, 12/18

Specialized Knowledge Personal Financial Planning Challenges: Analysis, Evaluation, and Recommendations (8 hours)

11/30

KPI Dashboards – The New Financial Reporting Model (2 hours)

11/4, 11/12

Cloud Accounting Practice Toolkit (2 hours)

11/12, 11/30

Tax Expense Management via the Cloud (2 hours)

11/18, 12/14

Information Security – A Practical Approach (2 hours)

11/24

Choice of Entity Workshop (8 hours)

11/2

Educational Tax Benefits (2 hours)

11/2, 12/1

Oil and Gas Taxation: Nuts and Bolts (8 hours)

11/2

Dealing with the Net Investment Income Tax and Additional Medicare Tax (2 hours)

11/10

CyberSAFE – Securing Your Data & Devices in an Online World (4 hours)

11/2, 11/18

FICA/Self-Employment Tax Exposure: S Corps & Partnerships (2 hours)

11/12, 12/22

Paperless Tools – Scanning, Document Management, Workflow, and Portals (2 hours)

11/2, 11/17

Capitalized Costs and Depreciation: Key Issues and Answers (4 hours)

11/24, 12/23

Microsoft Office 365: You Office, Your Way (4 hours)

12/11

10 | QuickSearch November 2015

Upcoming COCPA courses: in-classroom or via webcast LIVE

LIVE

We b c a s t

In-Classroom

11/3

Ethical Management of Conflict

150765320

11/3

Ethical Management of Conflict

150760206

11/3

Creating an Ethical Work Environment

150765920

11/3

Creating an Ethical Work Environment

150760306

11/5

Making Ethics Count: In Financial Reporting 150766520

11/5

Making Ethics Count: In Financial Reporting 150760406

11/5

Making Ethics Count: Making Ethical Decisions in Today’s Competitive Environment

150767120

11/5

Making Ethics Count: Making Ethical Decisions in Today’s Competitive Environment

150760506

11/9

A Complete Guide to the Yellow Book

150760220

11/9

A Complete Guide to the Yellow Book

150760601

11/11 Annual Update for Controllers*

150761220

11/11 Annual Update for Controllers*

150760801

11/17 2015 Real Estate Conference

150762422

11/17 2015 Real Estate Conference

150792615

11/19 2015 Accounting and Auditing Conference

150783822

11/19 2015 Accounting and Auditing Conference

150795915

11/23 Individual Income Tax Workshop

150723424

11/23 Individual Income Tax Workshop

150721517

11/24 Corporate Tax Workshop

150724724

11/24 Corporate Tax Workshop

150621817

11/30

Annual Update for Preparation, Compilation, 150764220 and Review Engagements*

12/4

Colorado Board of Accountancy Statutes, Rules, and Regulations

150884320

Webcast only

12/4

Ethics and the AICPA’s Principles, Rules, and Responsibilities

150885320

Webcast only

12/7

Health Care Reform Act: Critical Tax and Insurance Ramifications

150870320

12/7

Health Care Reform Act: Critical Tax and Insurance Ramifications

150870701

12/7

Social Security and Medicare: Maximizing Retirement Benefits

150871320

12/7

Social Security and Medicare: Maximizing Retirement Benefits

150870801

12/8

When Good CPAs Go Bad: Ethics & Cases

150872320

12/8

When Good CPAs Go Bad: Ethics & Cases

150871306

12/9

Annual Tax Update: Corporations and Pass150873320 Through Entities*

12/9

Annual Tax Update: Corporations and Pass150871001 Through Entities

11/30

Annual Update for Preparation, Compilation, and Review Engagements

150761501

Please go to www.cocpa.org to see a complete listing of all upcoming in-classroom/webcasted courses!

Webcasts: All the convenience of a webinar with the ability to interact with your instructor as if you were in the classroom. Check out our live-streaming webcasts today.

*AICPA members will receive an additional $30 per day discount on these courses.

Register online at www.cocpa.org | 11

Retirement: How to Navigate Through the Uncertain Voyage November 18 — COCPA or Webcast As with any sailing voyage, a seasoned captain needs to be prepared for unknown variables, such as weather conditions, unpredictable ocean bottoms, and other unexpected encounters. Similarly, individuals should take the same precautions in order to assure themselves of a secure retirement voyage. This full day presentation will encompass the must know steps to live out your life with financial peace of mind.

Instructor: Mark Smith, CFP®, CPA/PFS, CIMA MJ Smith & Associates

Mark has been named to Barron’s Best Colorado Financial Advisors list. And For the second consecutive year, the Financial Times named Mark J. Smith to its list of the top 400 financial advisors in the U.S.

Implementing the 2013 COSO Integrated Framework Effective internal control helps entities of all sizes manage risks in a systematic, effective way.

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control — Integrated Framework (2013) outlines the components, principles, and factors necessary for an organization to most effectively manage its risks. This framework was recently updated from the 1992 version due to technological advances, increased regulatory scrutiny, globalization, and other new challenges. In fact, the original framework is no longer even supported

by COSO. If your organization has not 12 | QuickSearch November 2015

successfully implemented the 2013 framework, your entity is at risk.

Every organization has objectives it strives to achieve related to financial reporting, operations, compliance, and strategy. In pursuit of these various objectives, every entity encounters circumstances and events that may threaten the entity’s ability to satisfactorily reach defined goals. It is therefore critical to identify, analyze, define, and properly address what could go wrong. In particular, entities that report financial information externally must mitigate risk by providing reasonable assurance to financial statement users that the information they rely on to make economic decisions does not contain a material misstatement due to fraud or error.

Some risks may simply be accepted with little response. Other risks may be partially or fully mitigated to an acceptable level. To successfully avoid unnecessary or unintentional

duplication of effort, organizations must purposefully assign and coordinate specific duties related to risk and control. Management, those charged with governance, and the internal and external auditors assisting them, must fully understand the pitfalls that stand in the way of designing and implementing an effective and efficient system of reliable internal control over financial reporting. To learn more about this important issue, attend: COSO’s Updated Internal Control – Integrated Framework: Critical Concepts in Design, Evaluations, Implementation, and Monitoring on November 10.

Symbols: $: AICPA members who register for these courses will receive an additional $30 per day discount. : New Course in 2015 : Live-Streaming Webcast : Meets Yellow Book Requirement K: Instructor Knowledge Rating P: Instructor Presentation Rating (1 is low, 5 is high)

Date

11/2 K=4.79 P=4.53

Choose the electronic book option when registering for an in-classroom course and save $10.00.

K=4.79 P=4.53

4

Capitalized Costs and Depreciation: Key Issues and Answers (8:30 am-12:00 pm) / 150760201

Vendor

Location

AICPA

COCPA

ST: Statistics TX: Tax Levels: B: Basic I: Intermediate A: Advanced U: Update

Fees: Member/Nonmember

Instructor

Patrick Kelley

Fee

FOS

Level

170/243

TX

B

4

Tax Planning Strategies for Small Businesses: Corporations, Partnerships, & LLCs (12:30-4:00 pm) / 150760301

AICPA

COCPA

Patrick Kelley

TX

I

170/243

Join us as we explore state-of-the-art planning ideas and tax-saving strategies to keep more of your client’s money in their pockets.

11/2

K=4.92 P=4.89

8

Tax Year in Review and 2015 Planning / 150790709

COCPA

Steamboat Springs

Mark Soukup 395/564

TX

U

Mark Soukup will cover new tax laws, revenue rulings, notices and tax cases, and everything you’ll need to know to plan for the 2015 tax season.

11/3

K=4.79 P=4.53

8

Basis/Distributions for Pass-Through Entities: Simplifying the Complexities / 150760401

AICPA

COCPA

Patrick Kelley

355/507

TX

I

Review the rules used to determine basis for partnerships and S Corporations. Put the computation of basis in contexts that often come under scrutiny: loss limitations, distributions, sales of an interest, and others; then learn the crucial rules for computing the adjusted basis and the tax treatment of distributions of pass-through entities such as partnerships and S Corporations.

11/3

K=4.66 P=4.56

2

Ethical Management of Conflict (8:30-10:10 am) / 150760206 or Webcast / 150765320

COCPA

COCPA or Webcast

Robbie Glantz

85/121

BE

U

Learn ethical principles, sources, and approaches to conflict so that you can promote positive outcomes and strengthen workplace relationships, shared understanding, and increased productivity.

11/3

K=4.66 P=4.56

2

Creating an Ethical Work Environment (10:30 am-12:10 pm) / 150760306 or Webcast / 150765920

COCPA

COCPA or Webcast

Robbie Glantz

85/121

BE

U

Get concrete action items for creating and sustaining an ethical work environment in this practical how-to course that examines theories on human and organizational factors affecting ethical choices and tools for decision making.

11/3

K=4.82 P=4.82

2

Making Ethics Count: In Financial Reporting (8:30-10:10 am) / 150761812

COCPA

Steamboat Springs

Dan Chenoweth

95/135

BE

U

BE

U

Learn how corporate candor can be a predictor of an organization’s long-term success or failure using the Rittenhouse Rankings methodology.

11/3

K=4.82 P=4.82

CPE Course Title/Code

CM: Communications CP: Computer Sciences EC: Economics FI: Finance MG: Management Advisory Services MA: Marketing PD: Personal Development PE: Personnel/HR RE: Regulatory Ethics SK: Specialized Knowledge and Applications

Gain a comprehensive and practical understanding of the various complex tax laws dealing with property transactions from acquisition to disposition.

11/2

$

Field of Study (FOS): AC: Accounting AG: Accounting (Govt.)

AP: Administrative Practice AU: Auditing AD: Auditing (Govt.)

BE: Behavioral Ethics BL: Business Law BM: Business Management & Organization

Course Schedule by Date

Course Schedule by Date

2

Making Ethics Count: Making Ethical Decisions in Today’s Competitive Environment (10:30 am-12:10 pm) / 150762112

COCPA

Steamboat Springs

Dan Chenoweth

95/135

Build a foundation of six philosophical approaches to ethics you can use to make better decisions and how ethics can be a competitive advantage in today’s world.

Register online at www.cocpa.org | 13

Date

Course Schedule by Date

11/4 K=4.92 P=4.89

CPE Course Title/Code

8

Tax Year in Review and 2015 Planning / 150790809

Vendor

COCPA

Location

Longmont

Instructor

Fee

Mark Soukup 375/536

FOS

Level

TX

U

Mark Soukup will cover new tax laws, revenue rulings, notices and tax cases, and everything you’ll need to know to plan for the 2015 tax season.

11/4

1

Webcast: Captive Insurance Companies For Small- To Mid-Sized Businesses (1:00-1:50 pm) / 150767720

COCPA

Webcast

Howard Potter

25/35

SK

I

Get introduced to the captive industry, specifically micro-captives. Learn how risk management and tax benefits of micro-captives will be addressed and learn how to conservatively structure and operate a micro-captive.

11/4

2

Free Webcast: 529 Contributions & Distributions

COCPA

Webcast

Vincent Sullivan

0/0

TX

I

Learn state-specific tax benefits and differences between states, federal-level benefits, qualifying schools, qualifying and non-qualifying expenses, accelerated gifting strategies, and implications of OWNER changes for 529 accounts.

11/5 K=4.82 P=4.82

K=4.82 P=4.82 11/511/6

11/5 K=4.66 P=4.56

K=4.66 P=4.56

Dan Chenoweth

85/121

BE

U

2

Making Ethics Count: Making Ethical Decisions in Today’s Competitive Environment (3:00-4:40 pm) / 150760506 or Webcast / 150767120

COCPA

COCPA or Webcast

Dan Chenoweth

85/121

BE

U

16

How to Conduct a Peer Review Under the AICPA Practice-Monitoring Program / 150760501

AICPA

COCPA

Bill Lajoie and Keith May

495/495

AU

I

Learn how to effectively plan system and engagement peer reviews, understand a firm’s system of quality control, document procedures used in testing the firm’s system, prepare the peer review report, and provide recommendations for follow-up action to the administrating entity by gaining a solid understanding of the effect of organizational issues on a firm’s system of quality control.

2

Ethical Management of Conflict (8:30-10:10 am) / 150762412

COCPA

Boulder

Robbie Glantz

95/135

BE

U

2

Creating an Ethical Work Environment (10:30am-12:10 pm) / 150762712

COCPA

Boulder

Robbie Glantz

95/135

BE

U

Get concrete action items for creating and sustaining an ethical work environment in this practical how-to course that examines theories on human and organizational factors affecting ethical choices and tools for decision making.

11/6

K=4.69 P=4.57

8

Annual Tax Update: Corporations and PassThrough Entities / 150791109

AICPA

Durango

Bruce Nelson 395/564

TX

U

Identify ways to integrate the latest, complex tax law changes into planning and compliance engagements related to partnerships, LLCs, and C and S Corporations.

11/9

K=4.62 P=4.38

8

A Complete Guide to the Yellow Book / 150760601 or Webcast / 150760220

Surgent McCoy

COCPA or Webcast

Laura Lindal

375/536

AD

B

Increase your confidence and proficiency in performing Yellow Book engagements by gaining a thorough understanding of the standards. The course materials utilize a highly illustrative format to increase concept comprehension and retention.

11/10

K=4.62 P=4.38

K=4.47 P=4.4

COCPA or Webcast

Learn ethical principles, sources, and approaches to conflict so that you can promote positive outcomes and strengthen workplace relationships, shared understanding, and increased productivity.

11/5

$

COCPA

Build a foundation of six philosophical approaches to ethics you can use to make better decisions and how ethics can be a competitive advantage in today’s world.

K=4.98/4.97 P=4.96/4.87

$

Making Ethics Count: In Financial Reporting (1:00-2:40 pm) / 150760406 or Webcast / 150766520

Learn how corporate candor can be a predictor of an organization’s long-term success or failure using the Rittenhouse Rankings methodology.

11/5

$

2

8

COSO’s Updated Internal Control - Integrated Framework: Critical Concepts in Design, Evaluations, Implementation, and Monitoring / 150760701

Surgent McCoy

COCPA

Laura Lindal

375/536

AU

I

Receive practical guidance on what a sound system of internal controls “looks like” and its impact on the financial statement audit, particularly for smaller entities.

11/10

8

Creating Great Budgets: Maximizing Profits, People, and Power / 150791209

AICPA

Longmont

Curtis Quickel

375/536

FI

I

Experience how to build a set of decision-making processes early on and how to use them to make smart resource allocation choices that benefit your entire organization. You will also explore ways to have your planning and budgeting process work to increase the potential for higher earnings.

14 | QuickSearch November 2015

CPE Course Title/Code

11/10

8

K=4.92 P=4.89

$

Location

COCPA

Pueblo

Instructor

Fee

Mark Soukup 375/536

FOS

Level

TX

U

Mark Soukup will cover new tax laws, revenue rulings, notices and tax cases, and everything you’ll need to know to plan for the 2015 tax season.

11/11

K=4.47 P=4.40

8

Annual Update for Controllers / 150760801 or Webcast / 150761220

AICPA

COCPA or Webcast

Curtis Quickel

355/507

FI

U

This course provides you with practical approaches to current issues. You will review new tools and techniques to help you promote your company’s growth.

11/11

K=4.92 P=4.89

$

Tax Year in Review and 2015 Planning / 150791309

Vendor

8

Tax Year in Review and 2015 Planning / 150791409

COCPA

Colorado Springs

Mark Soukup 375/536

TX

U

Mark Soukup will cover new tax laws, revenue rulings, notices and tax cases, and everything you’ll need to know to plan for the 2015 tax season.

11/12

K=4.47 P=4.4

8

Analytics and Big Data for Accountants / 150760901

AICPA

COCPA

Curtis Quickel

355/507

FI

Course Schedule by Date

Date

B

Learn how to use tools created to measure program impacts and ROI, visualize data and business processes, and uncover the relationship between key performance indicators, many utilizing the unprecedented amount of data now flowing into organizations.

11/12

K=4.82 P=4.82

2

Making Ethics Count: In Financial Reporting (1:00 -2:40 pm) / 150760612

COCPA

Pueblo

Dan Chenoweth

95/135

BE

U

BE

U

Learn how corporate candor can be a predictor of an organization’s long-term success or failure using the Rittenhouse Rankings methodology.

11/12

K=4.82 P=4.82

2

Making Ethics Count: Making Ethical Decisions in Today’s Competitive Environment (3:00-4:40 pm) / 150760912

COCPA

Pueblo

Dan Chenoweth

95/135

Build a foundation of six philosophical approaches to ethics you can use to make better decisions and how ethics can be a competitive advantage in today’s world.

11/13

K=4.82 P=4.82

2

Making Ethics Count: In Financial Reporting (8:30-10:10 am) / 150761212

COCPA

Colorado Springs

Dan Chenoweth

95/135

BE

U

BE

U

Learn how corporate candor can be a predictor of an organization’s long-term success or failure using the Rittenhouse Rankings methodology.

11/13

K=4.82 P=4.82

2

Making Ethics Count: Making Ethical Decisions in Today’s Competitive Environment (10:30 am-12:10 pm) / 150761512

COCPA

Colorado Springs

Dan Chenoweth

95/135

Build a foundation of six philosophical approaches to ethics you can use to make better decisions and how ethics can be a competitive advantage in today’s world.

11/16

K=4.91 P=4.55

8

Excel Lifetime Cash Planning Model for Tax and Personal Financial Planning Professionals to Provide Additional Value-Added Client Services / 150761001

COCPA

COCPA

Tom Moore

375/536

AP

I

Get the tools, training, and direction you need to create up to five years of financial projections, broken down into step-by-step chunks, using this fully integrated table-driven Excel model.

11/16

K=4.92 P=4.89

8

Tax Year in Review and 2015 Planning / 150791509

COCPA

Boulder

Mark Soukup 385/550

TX

U

Mark Soukup will cover new tax laws, revenue rulings, notices and tax cases, and everything you’ll need to know to plan for the 2015 tax season.

11/17

8

2015 Real Estate Conference / 150792615 or Webcast / 150762422

COCPA

COCPA or Webcast

Various Speakers

Ft. Collins

Mark Soukup 375/536

345/493

AC/ AU/ EC/ U SK/ TX

See page 2 for the full agenda and session information.

11/17 K=4.92 P=4.89

8

Tax Year in Review and 2015 Planning / 150791609

COCPA

TX

U

Mark Soukup will cover new tax laws, revenue rulings, notices and tax cases, and everything you’ll need to know to plan for the 2015 tax season.

Register online at www.cocpa.org | 15

Course Schedule by Date

Date

CPE Course Title/Code

11/17

8

K=4.49 P=4.26

The Best S Corporation, Limited Liability, and Partnership Update Course / 150791709

Vendor

Surgent McCoy

Location

Westminster

Instructor

Stephen Renberg

Fee

FOS

385/550

Level

TX

U

Learn invaluable knowledge, strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S Corporations, partnerships, LLCs, and LLPs. 11/18

K=4.85 P=4.59

8

Retirement: How to Navigate through the Uncertain Voyage / 150761101 or Webcast 150768320

COCPA

COCPA or Webcast

Mark Smith

345/493

AP

I

This full day presentation will encompass the “must know” steps to live out your life with financial peace of mind.

11/19

K=4.7 P=4.4

4

GASB Statement No. 68 Audit and Accounting Workshop (8:30 am-12:00 pm) / 150761201

AICPA

COCPA

Michael Morgan

170/243

AG/ AD

I

Enhance your understanding of the significant changes in GASB Statement No. 68 through case studies which address best practice solutions when auditing state and local governments with agent and cost-sharing plans.

11/19

K=4.7 P=4.4

4

Not-for-Profit Accounting and Auditing Update (12:30-4:00 pm) / 150761301

AICPA

COCPA

Michael Morgan

170/243

AG/ AD

U

Review recent activities of the OMB, GAO, AICPA, GASB, and FASB, and also get a feel for significant projects that these organizations are working on for the future.

11/19

8

2015 Accounting and Auditing Conference / 150795915 or Webcast / 150783822

COCPA

Inverness or Webcast

Various Speakers

345/493

AC/ AU/ U EC/ CP

This year’s agenda includes cyber security and fraud, a private company FASB issues update, business and enterprise risk management session, and more. See page 3 for the full agenda.

Choose the electronic book option when registering for an in-classroom course and save $10.00.

$

11/20

K=4.7 P=4.4

Applying the Uniform Guidance for Federal Awards in Your Single Audits / 150761401

AICPA

COCPA

Michael Morgan

355/507

AD

I

Be more efficient and effective at planning and performing audits in accordance with the requirements of the Uniform Guidance for Federal Awards and the Single Audit Act. 11/23

K=4.93 P=4.71

8

Individual Income Tax Workshop / 150721517 or Webcast / 150723424

Farmer

Inverness or Webcast

Walter Nunnallee

410/586

TX

A

Walter Nunnallee returns to review the developments that affect 2015 individual income tax return preparation and 2015 individual income tax planning.

11/24

K=4.93 P=4.71

$

8

8

Corporate and Business Tax Workshop / 150721817 or Webcast / 150724724

Farmer

Inverness or Webcast

Walter Nunnallee

410/586

TX

A

AU

U

BE

U

Prepare for tax season with this review and update of corporate and other business tax planning ideas.

11/30

K=5 P=4.9

8

Annual Update for Preparation, Compilation, and Review Engagements / 150761501 or Webcast / 150764220

AICPA

COCPA or Webcast

William Eskin

355/507

Using case studies and latest developments, this course enables you to be in compliance with all of the professional standards surrounding compilation and review engagements, including the latest updates on practitioner concerns and the SSARS Clarity project.

11/30

4

When Good CPAs Go Bad: Ethics & Cases (8:30 am-12:00 pm) / 150760606

COCPA

COCPA

Paul Harrison

170/243

Discuss how difficult situations arise and how you can use the Code of Ethics and appropriate regulations to resolve them.

11/30 K=4.92 P=4.89

$

Tax Year in Review and 2015 Planning / 150791809

COCPA

Grand Junction Mark Soukup 375/536

TX

U

Mark Soukup will cover new tax laws, revenue rulings, notices and tax cases, and everything you’ll need to know to plan for the 2015 tax season.

12/1

K=5 P=4.9

8

Construction Contractors: Accounting, Auditing, and Tax / 150870301

AICPA

COCPA

William Eskin

355/507

AU/ AC/ B TX

Be able to apply GAAP accounting methods applicable to construction contractors and give your clients efficient, high-quality audit, and review services.

12/1

K=4.92 P=4.89

8

8

Tax Year in Review and 2015 Planning / 150802309

COCPA

Aspen

Mark Soukup 395/564

TX

U

Mark Soukup will cover new tax laws, revenue rulings, notices and tax cases, and everything you’ll need to know to plan for the 2015 tax season.

16 | QuickSearch November 2015

CPE Course Title/Code

12/2

8

K=4.74 P=4.61

$

Location

AICPA

COCPA

Instructor

Fee

Ed Frado

355/507

FOS

Level

AC

B

Gain an in-depth understanding of the structure and accounting requirements unique to employee benefit plans.

Be able to plan the scope of an audit, design specialized auditing tests, and avoid common audit deficiencies.

12/3

K=4.69 P=4.46

$

Auditing Employee Benefit Plans / 150870401

Vendor

8

Accounting and Reporting for Not-for-Profit Organizations / 150870501

AICPA

COCPA

Lori Reinwald

355/507

AG

I

Enhance your not-for-profit accounting skills and create value-added services to clients through examining 21 case studies that will enrich your working knowledge of fundamental not-for-profit accounting and reporting, presentation requirements, note disclosures unique to not-for-profits, and options allowed under GAAP. 12/3

K=4.69 P=4.57

8

Annual Tax Update: Corporations and PassThrough Entities / 150802609

AICPA

Glenwood Springs

Bruce Nelson 395/564

TX

U

Identify ways to integrate the latest, complex tax law changes into planning and compliance engagements related to partnerships, LLCs, and C and S Corporations.

12/3

K=4.66 P=4.56

2

Ethical Management of Conflict (8:30-10:10 am) / 150892612

COCPA

Westminster

Robbie Glantz

95/135

BE

Course Schedule by Date

$

Date

U

Learn ethical principles, sources, and approaches to conflict so that you can promote positive outcomes and strengthen workplace relationships, shared understanding, and increased productivity.

12/3

K=4.66 P=4.56

2

Creating an Ethical Work Environment (10:30 am-12:10 pm) / 150892912

COCPA

Westminster

Robbie Glantz

95/135

BE

U

Get concrete action items for creating and sustaining an ethical work environment in this practical how-to course that examines theories on human and organizational factors affecting ethical choices and tools for decision making.

12/4

K=4.82 P=4.82

8

The Strategic CFO: Big Picture Skills / 150870601

Executive Education

COCPA

Dan Chenoweth

365/521

BM/ FI/ I AU/ AC

Share ideas with veteran CFOs and learn new techniques that go far beyond financial accounting to make you more effective now and long into the future.

Webcast: Advanced Partnership / LLC / LLP Tax Planning Topics (9:00 am-12:00 pm) / 150886320

12/4

COCPA

Webcast

Mark Soukup 125/180

TX

I

Explore the more difficult areas of partnership taxation. We will discuss planning with partnership liquidations and redemptions, classification of loans, current regulations on disguised payments and guarantee payments, self employment taxation and application in LLCs and LLPs, elections under Capitalization Regs, and treatment of “hot” assets.

K=4.76 P=4.38

12/4

4

When Good CPAs Go Bad: Ethics & Cases (8:30 am-12:00 pm) / 150893212

COCPA

Longmont

Paul Harrison

170/243

BE

U

Discuss how difficult situations arise and how you can use the Code of Ethics and appropriate regulations to resolve them.

12/4 K=4.78 P=4.64

Webcast: Colorado Board of Accountancy Statutes, Rules, and Regulations (8:30-10:10 am) / 150884320

COCPA

Webcast

Rosemary Weiss

85/121

RE

U

BE

U

TX

B

TX

I

Learn how to apply these bodies of law to practical, everyday experience. The Colorado State Board of Accountancy requires CPAs to complete this course within six months of their initial licensure.

12/4

K=4.78 P=4.64

2

Webcast: Ethics and the AICPA’s Principles, Rules, and Responsibilities (10:30 am-12:10 pm) / 150885320

COCPA

Webcast

Rosemary Weiss

85/121

Using the AICPA’s code of conduct, you’ll gain additional tools to help you make ethical decisions.

12/7

K=4.76 P=4.71

4

Health Care Reform Act: Critical Tax and Insurance Ramifications (8:30 am-12:00 pm) 150870701 or Webcast / 150870320

AICPA

COCPA or Webcast

William Taylor

170/243

Understand the impact of the Health Care Reform Act so you can help your clients. You can also use this information for tax planning opportunities.

12/7

K=4.76 P=4.71

2

4

Social Security and Medicare: Maximizing Retirement Benefits (12:30-4:00 pm) 150870801 or Webcast / 150871320

AICPA

COCPA or Webcast

William Taylor

170/243

Using real-world situations, learn how to advise your clients to navigate the uncertainties of Social Security and Medicare.

Register online at www.cocpa.org | 17

Date

Course Schedule by Date

12/7 K=4.92 P=4.89

$

8

Tax Year in Review and 2015 Planning / 150802909

Vendor

Location

COCPA

Durango

Instructor

Fee

Mark Soukup 395/564

FOS

Level

TX

U

Mark Soukup will cover new tax laws, revenue rulings, notices and tax cases, and everything you’ll need to know to plan for the 2015 tax season.

12/8

K=4.76 P=4.71

8

Payroll Taxes and 1099 Issues: Everything You Need to Know / 150870901

AICPA

COCPA

William Taylor

355/507

TX

I

Receive a comprehensive overview of federal payroll taxes, Form 1099, and related compliance issues, so you may avoid IRS penalties for noncompliance.

12/8

4

When Good CPAs Go Bad: Ethics & Cases (8:30 am-12:00 pm) 150871306 or Webcast / 150872320

COCPA

COCPA or Webcast

Paul Harrison

170/243

BE

U

Discuss how difficult situations arise and how you can use the Code of Ethics and appropriate regulations to resolve them.

$

12/8

K=4.95 P=4.76

$

12/9

$ K=4.95 P=4.76

12/10

K=4.82 P=4.82

Renee Rampulla

375/536

AU

I

8

Annual Tax Update: Corporations and PassThrough Entities / 150871001 or Webcast / 150873320

AICPA

COCPA or Webcast

Bruce Nelson 355/507

TX

U

8

Annual Update for Accountants and Auditors / 150803509

AICPA

Colorado Springs

Renee Rampulla

375/536

AC/ AU

U

8

Revenue Recognition: Mastering the New FASB Requirements / 150871101 or Webcast / 150874320

AICPA

COCPA or Webcast

Renee Rampulla

355/507

AC

I

8

Nonprofit Financial Management: Critical Competencies and Emerging Trends / 150871201

Executive Education

COCPA

Dan Chenoweth

365/521

BM

I

Focus on how to add maximum value to your clients or organization while acquiring the tools to deliver strategybased, action-oriented, decision-useful management accounting and reporting services to nonprofits.

12/11

K=4.95 P=4.76

8

Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes / 150871301

AICPA

COCPA

Renee Rampulla

355/507

AU

I

Get descriptions of how major frauds are perpetrated (including real-world examples) and the types of costeffective controls that can be implemented by both small and large businesses and nonprofit entities to identify and prevent these deceptive acts.

12/11

K=4.69 P=4.57

8

Annual Tax Update: Corporations and PassThrough Entities / 150803809

AICPA

Ft. Collins

Bruce Nelson 375/536

TX

U

Identify ways to integrate the latest, complex tax law changes into planning and compliance engagements related to partnerships, LLCs, and C and S Corporations.

12/14

K=4.84 P=4.52

8

Annual Accounting and Auditing Update / 150871401 or Webcast / 150875320

Surgent McCoy

COCPA or Webcast

Jeff Lieman

375/536

AC/ AU

U

Designed for accounting and auditing practitioners in both public accounting and business and industry, this course provides a comprehensive review of recent standard setting activities of the FASB, PCC, ASB, and ARSC. 12/14

K=4.92 P=4.89

Pueblo

Using practical examples, understand the changes, avoid the traps, and get the latest FASB guidance related to implementing the new standard.

12/11

$

AICPA

Be able to identify and apply recently issued FASB statements, interpretations, and technical bulletins; assess the effect of current auditing standards and standards on accounting and review services from coverage of the latest issues at the AICPA, EITF, and FASB; and more.

K=4.95 P=4.76

$

Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes / 150803209

Identify ways to integrate the latest, complex tax law changes into planning and compliance engagements related to partnerships, LLCs, and C and S Corporations.

12/9

$

8

Get descriptions of how major frauds are perpetrated (including real-world examples) and the types of costeffective controls that can be implemented by both small and large businesses and nonprofit entities to identify and prevent these deceptive acts.

K=4.69 P=4.57

Choose the electronic book option when registering for an in-classroom course and save $10.00.

CPE Course Title/Code

8

Tax Year in Review and 2015 Planning / 150804109

COCPA

Westminster

Mark Soukup 375/536

TX

U

Mark Soukup will cover new tax laws, revenue rulings, notices and tax cases, and everything you’ll need to know to plan for the 2015 tax season.

18 | QuickSearch November 2015

12/15 K=4.84 P=4.52

CPE Course Title/Code

8

Latest Developments in Government and Nonprofit Accounting and Auditing 2015 / 150871501

Vendor

Surgent McCoy

Location

COCPA

Instructor

Fee

Jeff Lieman

FOS

375/536

Level

AG/ AD

U

Save time and effort in staying current with this informative update course, covering significant changes in the world of government and nonprofit accounting and auditing.

12/15

8

2015 SEC and PCAOB Conference / 150812315 or Webcast / 150860822

COCPA

Inverness or Webcast

Various Speakers

345/493

SK

U

A committee of your peers will create this year’s hot-topic agenda and select high quality speakers. Watch for updates on this popular, annual event!

12/16 K=4.66 P=4.56

2

Ethical Management of Conflict (8:30-10:10 am) 150871406 or Webcast / 150877320

COCPA

COCPA or Webcast

Robbie Glantz

85/121

BE

U

Learn ethical principles, sources, and approaches to conflict so that you can promote positive outcomes and strengthen workplace relationships, shared understanding, and increased productivity.

12/16

K=4.66 P=4.56

2

Creating an Ethical Work Environment (10:30 amCOCPA 12:10 pm) 150871506 or Webcast / 150878320

COCPA or Webcast

Robbie Glantz

85/121

BE

Course Schedule by Date

Date

U

Get concrete action items for creating and sustaining an ethical work environment in this practical how-to course that examines theories on human and organizational factors affecting ethical choices and tools for decision making.

12/16

8

2015 Mix and Match Conference - Day 1 / 150832615 or Webcast / 150879322

COCPA

Inverness or Webcast

Various Speakers

335/479

SK

U

SK

U

AC

A

This popular 2-day conference will feature various sessions, running at concurrent times, to offer you an opportunity to focus in on the topics that are most important to you. Some sessions will be webcast.

12/17

8

2015 Mix and Match Conference - Day 2 / 150842915 or Webcast / 150890422

COCPA

Inverness or Webcast

Various Speakers

335/479

This popular 2-day conference will feature various sessions, running at concurrent times, to offer you an opportunity to focus in on the topics that are most important to you. Some sessions will be webcast.

12/18 K=4.88 P=4.82

K=4.92 P=4.89

K2 Enterprises

COCPA

Thomas Stephens

355/507

8

Tax Year in Review and 2015 Planning / 150871701 or Webcast / 150881320

COCPA

COCPA or Webcast

Mark Soukup 355/507

TX

U

Mark Soukup will cover new tax laws, revenue rulings, notices and tax cases, and everything you’ll need to know to plan for the 2015 tax season.

12/2112/22

K=5 P=4.92

16

SEC Reporting / 150872001

AICPA

COCPA

Andy Bishop 695/994

AC

I

Learn to identify reporting requirements of Regs. S-X, S-K, and SOX, and identify key required disclosures on Forms 10-K, 10-Q, 8-K, and Schedule 14A, while reviewing examples and tips to ensure compliance.

12/23

K=4.82 P=4.82

2

Making Ethics Count: In Financial Reporting (1:00-2:40 pm) Webcast / 150882320

COCPA

Webcast

Dan Chenoweth

85/121

BE

U

BE

U

Learn how corporate candor can be a predictor of an organization’s long-term success or failure using the Rittenhouse Rankings methodology.

12/23

K=4.82 P=4.82

2

Making Ethics Count: Making Ethical Decisions in Today’s Competitive Environment (3:00-4:40 pm) Webcast / 150883320

COCPA

Webcast

Dan Chenoweth

85/121

Build a foundation of six philosophical approaches to ethics you can use to make better decisions and how ethics can be a competitive advantage in today’s world.

12/29

K=4.84 P=4.68

8

Advanced Excel / 150804409

K2 Enterprises

Grand Junction Val Steed

375/536

AC/ SK

A

Go to the next level in Excel! Even experienced Excel users will benefit from the major subjects covered in this course.

1/13

K=4.97 P=4.94

Excel Financial Reporting and Analysis / 150871601

Uncover Excel’s hidden features so you may prepare computationally accurate and aesthetically pleasing reports in a more effective and efficient manner.

12/18

$

8

8

Federal Tax Update / 150941817 or webcast / 150947324

Farmer

Inverness or Webcast

Don Farmer

420/600

TX

A

Don Farmer will review the major developments in federal income taxation for individuals, corporations, and other businesses that have the greatest impact on your clients and companies and offer some practical solutions to problems and tax planning opportunities.

Register online at www.cocpa.org | 19

Course Schedule by Field of Study

Course Schedule by Field of Study

Accounting and Auditing

Date

Course

Page

Date

Course

Page

11/10, 11/17

Webinar: Single Audit Primer and Update

**

11/2, 12/14

Webinar: Not-for-Profit Accounting & Reporting: From Start to Finish

**

11/19

Not-for-Profit Accounting and Auditing Update

16

11/2, 12/15

Webinar: Why Do We Need Another Basis of Accounting – FRF for SMEs?

**

11/20

Applying the Uniform Guidance for Federal Awards in Your Single Audits

16

11/3, 11/23

Webinar: Detecting and Preventing T&E Fraud

**

11/25, 12/28

Webinar: Yellow Book: Heartburn Inducing Requirements

**

11/511/6

How to Conduct a Peer Review Under the AICPA Practice-Monitoring Program

14

12/2

Webinar: Pension and Profit-Sharing Plan Strategies

**

11/5, 11/16

Webinar: Internal Control’s New Muscles

**

12/3

Accounting and Reporting for Not-for-Profit Organizations

17

11/9

Webinar: How Will You Handle the New Revenue Recognition Standard?

**

12/15

Latest Developments in Government and Nonprofit Accounting and Auditing 2015

19

11/10

COSO's Updated Internal Control - Integrated Framework: Critical Concepts in Design, Evaluations, Implementation, and Monitoring

14

11/17

2015 Real Estate Conference

15

11/19

2015 Accounting and Auditing Conference

16

11/30

Annual Update for Preparation, Compilation, and Review Engagements

16

12/1

Construction Contractors: Accounting, Auditing, and Tax

16

12/2

Auditing Employee Benefit Plans

17

12/4

The Strategic CFO: Big Picture Skills

17

12/8

Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes

18

Business Management & Organization

12/9

Annual Update for Accountants and Auditors

18

Date

Course

Page

12/10

Revenue Recognition: Mastering the New FASB Requirements

18

11/4

Webinar: The CFO: 5 Critical Skills to Maximize Profits

**

12/11

Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes

18

11/4, 11/16

Webinar: The CFO: 5 Critical Skills to Mazimize Profits

**

12/14

Annual Accounting and Auditing Update

18

11/9

**

12/18

Excel Financial Reporting and Analysis

19

Webinar: Creating Breakthrough Strategies in an Ever-Changing World

12/2112/22

SEC Reporting

19

11/13, 12/14

Webinar: 15 Best Practice in Budgeting

**

12/29

Advanced Excel

19

11/17

Webinar: INSIDE Public Accounting’s 2015 National Benchmarking Survey Results

**

12/4

The Strategic CFO: Big Picture Skills

17

12/11

Nonprofit Financial Management: Critical Competencies and Emerging Trends

20

Accounting and Auditing - Government Date

Course

Page

11/9

A Complete Guide to the Yellow Book

14

11/9

Webinar: Audits of HUD-Assisted Projects

**

11/13

Webinar: Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profit Organizations

**

11/19

GASB Statement No. 68 Audit and Accounting Workshop

16

20 | QuickSearch November 2015

Administrative Practice Date

Course

Page

11/9

Webinar: Stocks, Bonds, and Mutual Funds: A Comprehensive Guide

**

11/16

Excel Lifetime Cash Planning Model for Tax and Personal Financial Planning Professionals to Provide Additional Value-Added Client Services

15

11/18

Retirement: How to Navigate through the Uncertain Voyage

16

Computer Science Date

Course

Page

11/2, 11/18

Webinar: CyberSAFE – Securing Your Data & Devices in an Online World

**

11/2, 11/17

Webinar: Paperless Tools – Scanning, Document Management, Workflow, and Portals

**

11/3, 12/7

Webinar: QuickBooks – Best Practices for Accountants

**

Course

Page

Date

Course

Page

11/2, 11/17

Webinar: Paperless Tools – Scanning, Document Management, Workflow, and Portals

**

12/7

Webinar (CA): Wine Industry Conference

**

11/5, 12/11

Webinar: Microsoft Office 365: What You Should Know

12/15

2015 SEC & PCAOB Conference

19

**

12/16 -17

2015 Mix and Match Conference

19

11/17

Webinar: Excel and Access: Tools of the Trade for Business

**

12/29

Advanced Excel

19

12/11

Webinar: Microsoft Office 365: You Office, Your Way

**

Tax

Ethics

For a listing of this year’s ethics courses, please see page 8.

Finance

Date

Course

Page

11/10

Creating Great Budgets: Maximizing Profits, People, and Power

14

11/20

Webinar: Financial Forecasting: Planning for Success

**

11/20, 12/8

Webinar: Controller’s Update: Today’s Latest Trends

**

11/11

Annual Update for Controllers

15

11/12

Analytics and Big Data for Accountants

15

11/30, 12/16

Webinar: The CFO: 5 Critical Skills to Become a Leader

**

11/30

Webinar: The Rittenhouse Rankings: Cut Thru Financial Reporting’s Fog

**

12/4

The Strategic CFO: Big Picture Skills

17

Management Advisory Services Date

Course

11/20, 12/13

Webinar: Risk, Cost, and Cash Management for Controllers and Financial Managers

11/13

Webinar: Deciphering the Myths and Realities of Comprehensive Risk Management and Insurance Planning

**

Webinar: Personal Financial Planning Challenges: Analysis, Evaluation, and Recommendations

**

11/30

Page

Date

Course

Page

11/2

Tax Year in Review and 2015 Planning

13

11/2

Webinar: Choice of Entity Workshop

**

11/2

Capitalized Costs and Depreciation: Key Issues and Answers

13

11/2

Tax Planning Strategies for Small Businesses: Corporations, Partnerships, & LLCs

13

11/2

Webinar: Oil and Gas Taxation: Nuts and Bolts

**

11/2, 12/1

Webinar: Educational Tax Benefits

**

11/3

Basis/Distributions for Pass-Through Entities: Simplifying the Complexities

13

11/4

Tax Year in Review and 2015 Planning

14

11/4

FreeWebcast: 529 Distributions & Contributions

14

11/5

Webinar: Passive Activities and Rental Real Estate Income Tax Issues

**

11/10, 12/14

Webinar: Dealing with the Net Investment Income Tax and Additional Medicare Tax

**

11/11, 11/28

Webinar: Retirement Plan Options for Small Businesses

**

11/12, 12/22

Webinar: FICA/Self-Employment Tax Exposure: S Corps & Partnerships

**

11/24, 12/23

Webinar: Capitalized Costs and Depreciation: Key Issues and Answers

**

11/24

Webinar: Information Security – A Practical Approach

**

11/24, 12/23

Webinar: Capitalized Costs and Depreciation: Key Issues and Answers

**

11/25, 12/17

Webinar: The CPA’s Role in Buying or Selling a Business

**

11/6

Annual Tax Update: Corporations and PassThrough Entities

14

11/10, 11/11, 11/16, 11/17, 11/30

Tax Year in Review and 2015 Planning

15-16

11/6

Webinar (CA): International Tax Conference

**

11/17

The Best S Corporation, Limited Liability, and Partnership Update Course

16

**

Specialized Knowledge and Applications Date

Course

Page

11/4

Webcast: Captive Insurance Companies

14

11/4, 11/12

Webinar: KPI Dashboards – The New Financial Reporting Model

**

11/12, 11/30

Webinar: Cloud Accounting Practice Toolkit

**

11/23

Individual Income Tax Workshop

16

11/17

2015 Real Estate Conference

15

11/24

Corporate Tax Workshop

16

11/18

Webinar: Mobile Device Management – Not Optional Anymore!

**

12/1

Construction Contractors: Accounting, Auditing, and Tax

16

11/18, 12/14

Webinar: Expense Management via the Cloud

**

12/3

Annual Tax Update: Corporations and PassThrough Entities

17

Register online at www.cocpa.org | 21

Course Schedule by Field of Study

Date

Free 529 Contributions & Distributions Webcast November 4 from 9:00 – 11:00 am Practitioners should take this complimentary Webcast. (COCPA Members only) Major subjects include: •

State-specific tax benefits and differences between states

•

Federal-level benefits

•

Qualifying schools

•

Qualifying and non-qualifying expenses

•

Accelerated gifting strategies

•

Implications of OWNER changes for 529 accounts

•

Implications of BENEFICIARY changes for 529 accounts

•

Non-qualified transfers and distributions

•

Financial Aid impact of account ownership categories

•

The flexibility of 529 accounts

Instructor: Vincent Sullivan, CollegeInvest

Captive Insurance Companies for Smallto Mid-Size Businesses

November 4 Webcast 1:00 – 4:00 pm Captive insurance companies are no longer the domain of Fortune 500 Companies. During 2002, the IRS published safe harbors making captives more economically viable, which has led to a proliferation of 3,000 plus captives taking the 831(b) Small Property and Casualty Election. Due to the popularity of these smaller captives (“microcaptives”), regulatory scrutiny by the IRS and domicile regulators has increased. This course will introduce CPAs and other advisors to the captive industry, specifically micro-captives.

• Risk management and tax benefits of micro-captives • How to conservatively structure and operate a micro-captive • Recent District Court rulings on insurance companies • What regulators seek in a compliant micro-captive program Instructor: Howard Potter, Atlas Insurance Management

22 | QuickSearch November 2015

Volume-Buying Registration Form for Members Now that you’ve made your CPE selections for the year, don’t procrastinate—classes fill quickly—register today! Not only will you be gaining valuable professional knowledge all year long, but you’ll be saving money in the process. As a COCPA member, the more 8-hour courses you register for at the same time, the more you save. Multiple members of the same firm are welcome to use this volume-buying discount. Courses must be a minimum of 8 credit hours and all 16-hour courses count as one course.

Please indicate the appropriate type of volume-buying registration:  Individual Member Registration  Corporate (with Multiple Members) Registration Name______________________________________________ Title_____________________________________________________ Company____________________________________________________________________________________________________ Address ____________________________________________________________________________________________________ City_______________________________________________ State_______________________________Zip____________________ Business Phone______________________________________ Mobile Phone _____________________________________________ Email Address________________________________________________________________________________________________ Special Needs________________________________________________________________________________________________

I am a member of:  COCPA–Membership #___________  AICPA–Membership #___________ In-class attendees: Get a $10 discount when you purchase a downloadable PDF of the book instead of a printed version.

Please register me for: (If you want the course via webcast, please indicate this with a WC near the title. Thank you.)

1 2 3 4 5 6 7 8

Course Title______________________________________________ Course Date_________________________ Fee_______ Member Name________________________________________ Member Number___________________PDF (-$10) _______

Course Title______________________________________________ Course Date_________________________ Fee_______ Member Name________________________________________ Member Number___________________PDF (-$10) _______

Course Title______________________________________________ Course Date_________________________ Fee_______ Member Name________________________________________ Member Number___________________PDF (-$10) _______

Course Title______________________________________________ Course Date_________________________ Fee_______ Member Name________________________________________ Member Number___________________PDF (-$10) _______

Course Title______________________________________________ Course Date_________________________ Fee_______ Member Name________________________________________ Member Number___________________PDF (-$10) _______

Course Title______________________________________________ Course Date_________________________ Fee_______ Member Name________________________________________ Member Number___________________PDF (-$10) _______

Course Title______________________________________________ Course Date_________________________ Fee_______ Member Name________________________________________ Member Number___________________PDF (-$10) _______

Course Title______________________________________________ Course Date_________________________ Fee_______ Member Name________________________________________ Member Number___________________PDF (-$10) _______

Total Registration Fee______________

Courses must be a minimum of 8 credit hours and all 16-hour courses count as one course.

Applicable Volume-Buying Discount* (members only)

- Registering for 3-5 courses: 45

- Registering for 6-7 courses: 96

- Registering for 8 courses: 136

Less Volume Discount______________ Total Amount Due______________ *Discount not available for outside vendor webinars.

 I have enclosed a check.  Charge __________________ to my  Visa  MasterCard  Discover  American Express

It is a:  Company-issued card  Personal card Card Number_____________________________ Name of Cardholder___________________________________ Exp___________ Print Name________________________________________ Signature_________________________________________________ Return to:

7887 E Belleview Ave., Suite 200, Englewood, CO 80111 303-773-2877 • 800-523-9082 •

303-773-6344 (fax)

COCPA Policies and Procedures can be found online under the CPE drop down menu, Policies & Procedures.

Register online at www.cocpa.org | 23

CPE Registration Form

(or register online at www.cocpa.org) Name______________________________________________ Title_____________________________________________________ Company____________________________________________________________________________________________________ Address ____________________________________________________________________________________________________ City______________________________________________________ State____________________ Zip_______________________ Business Phone _____________________________________ Mobile Phone _____________________________________________ Email Address________________________________________________________________________________________________ Address is:

o Firm/Company o Home o Changed

I am a member of:  COCPA–Membership #___________  AICPA–Membership #___________

Special needs I would like COCPA to be aware of:______________________________________________________________

In-class attendees: Get a $10 discount when you purchase a downloadable PDF of the book instead of a printed version.

Please register me for: (If you want the course via webcast, please indicate this with a WC near the title. Thank you.)

Course Title_________________________________________________Course Date__________ Fee ___________ PDF (-$10)______

Course Title_________________________________________________Course Date__________ Fee ___________ PDF (-$10)______

Course Title_________________________________________________Course Date__________ Fee ___________ PDF (-$10)______

Course Title_________________________________________________Course Date__________ Fee ___________ PDF (-$10)______

Course Title_________________________________________________Course Date__________ Fee ___________ PDF (-$10)______

Total Registration Fee ______________

 I have enclosed a check.

 Charge __________________ to my  Visa  MasterCard  Discover  American Express It is a:  Company-issued card  Personal card Card Number_______________________ Name of Cardholder___________________________ Exp________ Print Name________________________________ Signature________________________________________ Return to:

7887 E Belleview Ave., Suite 200, Englewood, CO 80111 303-773-2877 • 800-523-9082 •

303-773-6344 (fax)

Cancellation/Transfer Policy • Cancellation or transfer requests made 6 business days or more prior to the program, no fee assessed.

• Cancellation or transfer requests made 2 to 5 business days prior to the program, $25 fee assessed.

• Cancellation or transfer requests made 1 business day prior to the program, $50 fee assessed.

• No notice of cancellation, 100% course fee assessed.

•

All COCPA Policies and Procedures can be found online under the CPE drop down menu, Policies & Procedures.

24 | QuickSearch November 2015

Analytics and Big Data for Accountants November 12

Analytics is the new force driving business. Tools have been created to measure program impacts and ROI, visualize data and business processes, and uncover the relationship between key performance indicators. Many indicators are utilizing the unprecedented amount of data now flowing into organizations. Register for this course to learn useful tips and practical guidance you can apply immediately into your business.

• Evidence-based techniques for finding or generating data, selecting key performance indicators, isolating program effects.

• Relating data to return on investment, financial values, and executive decision making.

• Data sources including surveys, interview, customer satisfaction, engagement, and operational data.

• Visualizing and presenting complex results.

,

Head to www.cocpa.org and look for the on-demand page under the CPE tab for more details.

Register online at www.cocpa.org | 25

Non-Profit Org. US Postage Paid Denver, CO Permit No. 605

Colorado Society of Certified Public Accountants 7887 E. Belleview Ave., Suite 200 Englewood, CO 80111

Tax Year in Review and 2015 Planning with Mark Soukup Nov. 2 (Steamboat Springs)

Just when you thought you would have a tax year where you can catch your breath, the IRS issues several important regulations. Learn everything you need to know for this tax season by attending Mark’s tax update course.

Nov. 4 (Longmont) Nov. 10 (Pueblo) Nov. 11 (Colorado Springs) Nov. 16 (Boulder) Nov. 17 (Ft. Collins) Nov. 30 (Grand Junction) Dec. 1 (Aspen)

“I really appreciate Mark’s dedication to helping us all understand these complicated matters.”

– 2014 COURSE ATTENDEE

Dec. 7 (Durango) Dec. 14 (Westminster) Dec. 18 (COCPA/webcast)