January/February 2016 - Florida CPA Today | Volume 32, Number 1

florida C P A

TODAY

JANUARY/FEBRUARY 2016

VOLUME 32, NUMBER 1

A P U B L I C AT I O N O F T H E F LO R I DA I N S T I T U T E O F C E R T I F I E D P U B L I C A C C O U N TA N T S

cover story

departments 5 Chair’s message 7 President’s message 11 DOR update

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26 CPAs in the spotlight 28 Staff reports 30 News briefs 32 Marketplace 35 Of Course! Your CPE Source

Form 2848

A necessary tool for tax practitioners

features 6

On the Horizon FCT welcomes 2016

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Ex Parte Communications Don’t bring your ex to the parte

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Accel 2015 YCPAs gain legislative, professional knowledge

15 20 22

Must-have Free Apps for 2016

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Robert Half Offers 2016 Salary Guide Web Digest A Practitioner’s Guide to Limited Liability Companies

FLORIDA CPA TODAY

www.ficpa.org

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F L O R I D A

PRESIDENT/CEO Deborah L. Curry, CPA, CGMA DIRECTOR OF MARKETING & COMMUNICATIONS Dave Cone EDITOR Suellen D. Wilkins GRAPHIC DESIGNER Loleta K. Bolden EDITORIAL COMMITTEE David J. Hochsprung, CPA, chair Keith C. Blackman, CPA • Walter C. Copeland, CPA Douglas E. Day, CPA • Lynda M. Dennis, CPA Michael S. Kridel, CPA • Troy Y. Manning, CPA Ryan A. Myers, CPA • William C. Quilliam, CPA All articles submitted to Florida CPA Today are subject to technical review, Editorial Committee review, space availability and editing requirements and restrictions. Please contact the editor before submitting unsolicited manuscripts.

Florida CPA Today publishes letters to the editor in its Members’ Forum. For information about the guidelines, visit www.ficpa.org/letterstoeditor.

Statements expressed herein are those of the identified authors and not necessarily those of the Florida Institute of Certified

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Access Florida CPA Today Archives Online

Public Accountants, Inc., nor should statements be considered

For your convenience, Florida CPA Today articles from 1997-present are posted on the FICPA’s website at www.ficpa. org/Content/Members/Tools/ Publications/FCT/Archives. aspx. The archives provide a variety of previously published information, including technical articles written by member CPAs, legislative updates, DOR and IRS updates and much more.

Florida CPA Today is published bimonthly by the Florida

JANUARY/FEBRUARY 2016

endorsements of products, procedures or otherwise.

The FICPA reserves the right to reject any editorial material or paid advertising that does not meet Florida CPA Today criteria or detracts from its ethical and professional standards.

Institute of Certified Public Accountants, Inc., P.O. Box 5437, Tallahassee, FL 32314. Telephone: (850) 224-2727 or (800) 342-3197. (Street address: 325 West College Ave., Tallahassee, FL 32301.) Visit our website at www.ficpa.org.

This magazine is provided to members of the FICPA. No specific amount of your dues, either expressed or implied, is for this publication. This magazine is not available for purchase by either FICPA members or nonmembers.

For display advertising information, contact the FICPA Marketing Department at (850) 224-2727, Ext. 270. © 2016 by the Florida Institute of Certified Public Accountants, Inc. All rights reserved. Reproduction in whole or part is prohibited without the express written consent of the FICPA.

chair’s

Teamwork Makes Dreams Work I

In November, your FICPA Board of Governors met to review our accomplishments toward our Vision 20/20 plan and the corresponding seven strategic steps. I’m happy to report we’ve implemented most of our strategic plan.

You may have seen some of the steps in action, such our retooled CPE programs.

The Board of Accountancy has approved 30-minute continuing education; we’ve added blended learning courses to better prepare our members for interactive and thought-discussion seminars; we’re simulcasting conferences; and we’ve added a variety of webcasts, to name just a few.

We’re working on streamlining our operational efficiencies and making closer connections with our members. Our goal is to continue to be a strong organization that serves and protects our CPA professionals.

This fall, 11 FICPA members served as delegates at the AICPA’s Fall Council meeting. AICPA leaders from each of the 50 states, the District of Columbia, Puerto Rico, the Virgin Islands and Guam

MESSAGE

Mia Thomas, CPA

attended the meeting. Topics focused on the profession’s resilience, relevancy and evolution in a time of ongoing complexity and change. The Council discussed a number of initiatives, including:

•• Proposed changes to CPA Exam •• CPA pipeline next steps •• Broader access to the Chartered Global Management Accountant (CGMA) designation

The CGMA certification path will broaden our strategy to serve students and YCPAs, creating a cohesive organization serving the profession as a whole without diminishing the focus on our core as CPAs. For more information about the AICPA initiatives, view the AICPA Special Issue Fall Council 2015 Highlights for a recap.

An African proverb says that if you want to go someplace quickly, go alone. If you want to go someplace great, go with a team of committed individuals. Thank you for your membership, and for joining us on our journey. FCT

“An African proverb says that if you want to go someplace quickly, go alone If you want to go someplace great, go with a team of committed individuals.”

FLORIDA CPA TODAY

www.ficpa.org

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On the Horizon

FCT welcomes

By Suellen Wilkins, Florida CPA Today editor

F

lorida CPA Today (FCT) is an award-winning, bi-monthly magazine published exclusively for FICPA members. We need great authors to write timely, informative articles addressing the latest developments in the CPA profession. With an audience of more than 18,000, FCT is the perfect place to be published and recognized as a thought leader in your practice area.

Have a story idea? To learn how to propose an article for publication, contact FCT Editor Suellen Wilkins at (850) 224-2727, Ext. 383 or wilkinss@ficpa.org.

Here are highlights of the 2016 Editorial Calendar.

March/April Cover Story Sherrill Norman, Florida Auditor General Technical Articles Updated PCI DSS Standards PCI Compliance – An End User’s Perspective Tax Sinkholes: Secret Estate Tax Liens*

FICPA Thanks Editorial Committee The FICPA Editorial Committee is made up of member CPAs whose professional backgrounds mirror the practice areas of the FICPA membership. The ninemember committee sets the annual FCT editorial calendar; oversees publication policies; provides guidance to authors; and completes editorial reviews.

The FICPA thanks the 2015-2016 Editorial Committee for their service.

David Hochsprung, CPA – chair Keith Blackman, CPA Walter Copeland, CPA Douglas Day, CPA Lynda Dennis, CPA Michael Kridel, CPA Troy Manning, CPA Ryan Myers, CPA William Quilliam, CPA

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May/June Cover Story Legislative Session 2016 Technical Articles Annuities as an Element of Financial Planning Foreign/Non-Residents Doing U.S. Business

July/August Cover Story Meet New FICPA Board Chair Joey Epstein Technical Articles Revenue Recognition: ASU 2014-09

September/October Cover Story Grow Your Practice – Identifying, Selecting & Implementing New Service Lines Technical Articles CPA Firm Case Studies: Minority/Female-owned Firms; Business Investments; Losing & Restarting a Firm

November/December Cover Story IT Tools for CFOs Technical Articles Cybersecurity Readiness AICPA 2015 PCPS CPA Firm Top Issues Survey: Results & Relevance to Florida CPAs *Scheduled for publication in the Web Digest section of FCT. To read the FCT writing guidelines and article-review process, visit ficpa.org/writeforus.

president’s

MESSAGE

Moving Forward: The Vision for Our Future

I

n this column, I announce one of the bold

steps emanating from our Vision 20/20 Task Force and Board of Governors (BOG) Strategic Planning Sessions. It is a change that will provide opportunities for growth and enhanced relationships with all our FICPA members.

For the past two years, the volunteer FICPA chairs have dedicated themselves to leading our BOG to focus on high-priority strategic objectives that will build a stronger and more resilient organization. I would like to discuss one of our strategic objectives in detail.

During our strategic planning sessions a common thread of conversation emerged relating to the location of the FICPA main office in relation to the population of our membership. Discussions consistently revealed we need a presence in additional locations, providing easier and more frequent access to our membership.

Our conclusion: The FICPA membership would benefit from expanding our staff presence to several locations in the state. We believe it is important for the FICPA to be more visible to provide greater membership value and support throughout Florida.

While evaluating our strategic planning goals, a prospect presented an offer to purchase our building. After much discussion, the BOG concluded the sale of the building provided the flexibility necessary to proactively plan for the future. As a result, I would like to announce the sale of the FICPA’s Tallahassee building with an anticipated closing date in January 2016.

FLORIDA CPA TODAY

Deborah L. Curry, CPA, CGMA

At this time, we anticipate occupying the current FICPA building as a tenant while investigating future office space with a smaller footprint. We also are in the early stages of exploring locations for satellite offices in addition to our Tallahassee office. Our future association model envisions certain staff positions spending more time in the marketplace with our members. With this in mind, the sale of our building presents us with many opportunities and newfound flexibility.

In addition, the financial investment in the building made by our members years ago will be reinvested and managed responsibly to strengthen our ability to provide more tailored services that will meet the diverse needs of our members.

Our goal is to continue the longstanding FICPA tradition of building a sustainable organization that looks to the future of the accounting profession and the importance of the CPA license.

“We believe it is important for the FICPA to be more visible to provide greater membership value and support throughout Florida.”

There is no doubt the sale of this longtime FICPA icon will be met with some sadness. I thank all those who came before me and worked diligently to create a fine home for the FICPA – it is a building of which we all are proud. I will work just as hard with our staff to create new environments that add to our productivity and use our resources wisely.

I will continue to update you on our progress and decisions. I thank you for your support and I hope you’ll join me in helping the FICPA move forward! FCT www.ficpa.org

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Ex Parte Communications

Don’t bring your ex to the parte

By Russell Dunn, MS (Tax), CPA

T

he Internal Revenue Service (IRS) has two functions that often give rise to controversy: examination and collections. In the Partnership and S Corporations section of the Internal Revenue Manual (IRM), the examination function states one of its principles as, “The purpose of auditing a tax return is to determine the taxpayer’s correct liability – no more or no less.” 1 An experienced practitioner knows the “correct tax liability” is an elusive concept. I will use the comparative expression, “examination versus audit” with regard to this function because the theory that the IRS is expressing an opinion as to whether or not a tax return “presents fairly” seems a bit of a stretch for the word “audit.” The collections function of the IRS is charged with many responsibilities beyond merely collecting taxes, such as enforcing trust-fund compliance and soliciting unfiled tax returns. One of the possible results of these functions is a disagreement with an action and/or determination made by an employee. When a request for manager intervention fails to provide the desired resolution, the next step is a request for relief from the Appeals function.

According to the IRS website, the mission of Appeals is “To resolve tax controversies, without litigation, on a basis which is fair and impartial to both the government and the taxpayer in a manner that will enhance voluntary compliance and public confidence in the integrity and efficiency of the Service.” The site describes independence as “…the most important of Appeals’ core values …” and

continues with several more sentences that use words such as “objective,” “impartial” and “neutral.” It even uses a four-letter word beginning with “f,” “fair.”

The history of Appeals is similar to the history of the Taxpayer Advocate Service in that these IRS employees hold themselves out to be independent of the IRS, although they are employees of this governmental entity.

The Office of Appeals was formed in 1927 and, 71 years later, the IRS Restructuring and Reform Act of 1998, P.L. 105-205, section 1001(a), attempted to further the image of independence by introducing the legal concept of ex parte communications. This article examines this concept from inception through recent changes.

Black’s Law Dictionary 6th Edition defines “ex parte” as “on one side only; by or for one party; done for, in behalf of, or on the application of, one party only.” Black’s continues: “A judicial proceeding, order, injunction, etc., is said to be ex parte when it is taken or granted at the instance of and for the benefit of one party only, and without notice to, or contestation by, any person adversely interested.”

Again citing the IRS website, “Within the IRS, an ex parte communication is a communication between an Appeals employee (e.g., Appeals Officers, Settlement Officers, Appeals Team Case Leaders, Appeals Tax Computation Specialists, etc.) and employees of other IRS functions, without the taxpayer/representative being given an opportunity to participate in the communication.” The site also provides guidance that not all ex parte communication is prohibited. ➡ Pg. 10

“The fact that the same Appeals Officer and the same attorney can discuss the same issue about a different taxpayer and not cause a prohibited communication is troublesome at best.”

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FLORIDA CPA TODAY

www.ficpa.org

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➡ Continued from Pg. 8 The history of the adoption of the requirements of implementing ex parte communications within the IRS Appeals function can be found by examining the administrative law in IRS Notice 99-50 (1999-2 C.B. 444 and Revenue Procedure (“Rev. Proc.”) 2000-43 (2000-2 C.B. 404). These pronouncements provided applicable guidance for many years until the publication of Rev. Proc. 2012-18, 2012-10 I.R.B. 455. This Rev. Proc. amplified, modified and superseded Rev. Proc. 2000-43.

Additionally, IRS Notice 2011-62 requested comments on these changes prior to the issuance of the new Rev. Proc. because “… the IRS has made changes to some of its business practices and adopted new ones that did not exist at the time that the revenue procedure was issued.”

Rev. Proc. 2012-18 provides specific guidance for the interaction between Appeals and the IRS Office of Chief Counsel. Appeals personnel are not prohibited from soliciting advice from Chief Counsel unless that counsel provided advice to the referring field agent or officer regarding the same issue for the same taxpayer. If such prior involvement occurred, another attorney will be assigned to the case for Appeals. The successor attorney may have discussions with the first attorney “if something is unclear or for any other reason.” If the requirement for the second attorney and reviewer to reach an independent judgement is satisfied, there is no violation of the ex parte communications rule (CC-2012-010).

Rev. Proc. 2012-18, section 2.03, provides specific guidance as to allowable and unallowable communications between Appeals officers and field personnel. Allowable communications include, but are not limited to: 1) whether certain information was requested/received; 2) case controls; 3) tax calculations that are solely mathematical; 4) closed cases that involve or affect the taxpayer; 5) general information about related cases; 6) status of other Appeals cases; and 7) mathematical errors affecting the proposed tax liability. Prohibited communications include 1) accuracy of facts; 2) relative merits; 3) perception of the taxpayer’s demeanor or credibility; and 4) level of the taxpayer’s cooperation. It should be noted that these provisions relate to examination as well as collections functions, which are considered originating functions. The Taxpayer Advocate and the Office of Commissioner are not considered originating functions and are not subject to the prohibitions.

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IRM, Section 33, Legal Advice, has been updated at Part 33.1.2.7 to reflect these changes. Also, IRM Part 8.1.1 has been updated to provide guidance to Appeals regarding these changes. One should carefully review the examples provided in Part 8.1.10.3.4, entitled “Communications with Counsel.” These examples give insight into possible compliance with the letter of the law, while calling into question compliance with the spirit of the law. The fact that the same Appeals Officer and the same attorney can discuss the same issue about a different taxpayer and not cause a prohibited communication is troublesome at best (fourth example).

Lastly, Rev. Proc. 2012-10, sections 2.02(7) and 2.10, provide a means to cure breaches in the rules. IRM section 8.1.10.5 provides guidance to Appeals personnel in this circumstance. The basic means to a cure is 1) timely notify the taxpayer and/or representative; 2) promptly share the communication or information at issue; and 3) afford the taxpayer/representative a reasonable period of time in which to respond with input. However, the specific administrative remedy is within the sole discretion of Appeals, and the decision of the Appeals Area Director or equivalent-level Appeals manager is not appealable.

A practitioner representing a taxpayer before the examination and/or collections function of the IRS needs to be fully aware of the right to appeal a field-level decision.

Once a request for appeal is made, the representative is entitled to receive a copy of the Form 4665 or any other rebuttal the field agent or officer has provided to Appeals.

The representative has the right to inquire during the appeals process as to any communications the Appeals Officer may have had with the field representatives and/or counsel. If a breach of the ex parte rules appears to have occurred, a request for a timely cure of the breach should be made. FCT Russell Dunn is a former IRS revenue agent who currently is a tenured professor of accounting and taxation at Broward College. He has taught graduate and undergraduate tax courses at Florida International University (FIU) and Florida Atlantic University. He was Professor of the Year at the Executive Master of Science Taxation Program at FIU. He concentrates his professional practice in IRS practice and procedure.

Endnote 1

IRM 4.35.1.1.2.3

dor

UPDATE

Corporate Income Tax Computing Florida IRC §382 Limitations

By Jermane L. Wright, senior attorney

T

he Florida Income Tax Code adopts the limitation imposed by Internal Revenue Code (IRC) §382. Rule 12C-1.013(15)(j), Florida Administrative Code, provides any net operating loss (NOL) that is carried over from an ownership change will be allowed to the extent of the amount allowed for federal purposes. Thus, the IRC §382 limitation must be adjusted so the Florida limitation bears the same ratio of the IRC §382 limitation to the federal NOL carryover.

Section 220.02(3), Florida Statutes, provides federal tax concepts are adopted as a guide in interpreting and administering the Florida Income Tax Code. Thus, the limitations imposed by IRC §382 are relevant in determining the Florida NOL carryover amount that can be used.

The calculation of the Florida NOL carryover amount that may be used is based on a ratio of the IRC §382 limitation imposed at the federal level. First, the IRC §382 limitation amount is divided by the federal NOL carryover (of the acquired entity). Second, this percentage then is multiplied by the Florida NOL carryover (of the acquired entity) to arrive at the Florida NOL carryover amount that may be used. In essence, the buyer is limited to the same percentage of NOL in Florida as the buyer was at the federal level. This has the effect of limiting the Florida NOL in the same manner as the limitation of the federal NOL. The following example illustrates the limitation imposed by IRC §382: IRC§382 limitation

Federal NOL carryover of the acquired entity

Federal percentage/limitation

Florida NOL carryover of the acquired entity Federal percentage/limitation Florida NOL carryover that may be used

$50,000,000 $210,000,000 0.238095 $12,000,000 0.238095 $2,857,140

In this example, the Florida NOL carryover amount of the acquired entity that may be used annually is limited to $2,857,140.

The Florida Corporate Income Tax Code allows the transfer of NOLs from one corporation to another in certain acquisitions in the same manner as does the federal law. Florida applies the IRC §382 federal percentage limitation under the federal consolidated return regulations. FCT For more information, call contact the Office of the General Counsel at (850) 617-8347.

FLORIDA CPA TODAY

www.ficpa.org

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2015 YCPAs gain legislative, professional knowledge

By Stephanie Overstreet, CPA

A

gain this year, young CPAs (YCPAs) were immersed in the legislative atmosphere that so deeply affects our profession. The Accel YCPA Leadership Forum & Capitol Day event, coordinated by the FICPA, was an enthusiastic and informative experience for newcomers and previous attendees alike.

YCPA members were greeted with a wonderful breakfast at the Tallahassee Center where they received a comprehensive update from Justin Thames, FICPA director of governmental affairs. As the FICPA’s in-house lobbyist, Justin articulated the intricacies of why it is so important for CPAs to have a voice in Florida Legislature. Attendees also met with lobbyists Jennifer Green, Melony Bostick and Thomas Hobbs of Liberty Partners of Tallahassee.

Capitol Day continued at the Senate, in a space generously loaned by Sen. Bill Monford. Visiting legislators greeted the group and shed light on what happens on the hill, highlighting current politics, how professional accounting contributes to the process, and what led them to their elected roles.

Rep. Michael Bileca expounded on the analytics necessary to grant monetary aid to organizations in the state. The diversity of expertise in the House allows committees to ask the right questions, and Bileca finds financial statements a strong tool in the process. Rep. Bobby Powell amplified this point, encouraging attendees to get involved in politics.

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Rep. Powell ended by asking, “When was the last time you did something for the first time?”

During a working lunch, attendees heard from Reps. Dan Raulerson, David Richardson (House Minority Leader), Ed Norain and Cyndi Stevenson. Each discussed the importance of financial literacy in political decisions and stressed the need for impassioned individuals, willing to advocate for their constituents, to run for office. Sens.

Darren Soto and Bill Monford echoed their sentiments and shared personal stories of advocacy and success.

Enthusiastic and informative House Majority Leader Dana Young discussed her unique role and bills with which she recently has been involved.

The day ended with an exemplary, educational presentation from Clerk of the House Bob Ward on the process of passing bills in the House. Attendees performed a mock vote, proposing a bill and voting, which ended in a very close margin! The grand finale was Bob’s discussion of the history of the paintings along the House walls. It was a fitting end to a day full of inspiration and excitement.

The next day, Dan Griffiths, CPA and AICPA 2015 Outstanding Young CPA Award winner, led the FICPA’s Leadership Forum. The Forum, held at the Governor’s Club, focused on the importance of positioning for the future and leveraging technology. ➡ Pg. 14

“When was the last time you did something for the first time?”

– Rep. Bobby Powell

Clerk of the House Bob Ward talks with Accel 2015 attendees about the legislative process and the history of the Florida House.

FLORIDA CPA TODAY

www.ficpa.org

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➡ Continued from Pg. 12 Dan confirmed the industry is changing at an exponential rate. He helped attendees decipher hard and soft trends, noting not all impending changes will come to fruition. He noted change analysis not only is valuable to accounting professionals as a predictive tool, but is absolutely necessary. Adaptability is vital to protecting the professional nature and reliability of our industry, he said, in a climate always ready to find more convenient options. Dan discussed changes including the trend toward value pricing, social media in business and the 3-3-1 Coaching model.

With constantly increasing complexities in every avenue of business, Dan stressed the importance of finding simplicity among the chaos. He said focus and stress management are key factors for individual success in a high-demand field of expertise.

By the end of the two-day event, participants had a wellpainted picture of industry facts and figures, and how professional accountants are pertinent to state legislative functions. That information, combined with Dan Griffiths’ expertise, inspired us to move forward and gave us the knowledge and tools to predict and prepare for coming trends in our industry. FCT Author’s note: Thanks to Deborah Curry, Angie Brooke, Justin Thames, Vicky Wade, Jan Dobson and everyone else involved at the FICPA for helping make this event happen.

It was a wonderful opportunity and an unforgettable experience.

Stephanie Overstreet is a CPA with the Okaloosa Gas District. She earned her master’s of accountancy from the University of West Florida and has worked in public accounting for over a decade.

Accel 2015 attendees visit the Florida House. Pictured left to right: Delia Fernandez, Ali Gorman, Alicia Ruttinger, Scott Wagner, John Kirk, Cheri Swain, Jill McSpadden, David White, Stephanie Overstreet, Gabe Shibly, Jessica Chase, Mindy Rankin and Clerk of the House Bob Ward.

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16 Must-have Free Apps for 2016

G

et the latest smartphone or tablet over the holidays?

Here are the FICPA Technology Team’s picks for the 16 coolest free apps of 2016.

Waze iPhone, Android, Windows Phone The world’s largest community-based traffic and navigation app.

Repost for Instagram iPhone, Android Repost to Instagram while giving credit to the original Instagrammer.

PhotoGrid – Collage Maker iPhone, Android Combine photos from your device into share-worthy collages.

Wink iPhone, Android Simple controls allow you to monitor and manage everything in your home.

TuneIn Radio iPhone, Android Listen to 100,000+ live radio stations, plus on-demand content.

Storm iOS High-resolution radar gives users animations of past, present and future storm activity.

Musi iOS Stream and organize music from YouTube, build playlists, share music and more.

Transit iPhone, Android Get departure times for all nearby transit lines, plan your trip, set reminders and get notifications.

GasBuddy iPhone, Android, Windows Phone Find the cheapest gas near you and search for gas by location.

Pluto TV iPhone, Android Over 100 channels of the best shows and videos.

Any.do iPhone, Android Sync your personal tasks, work projects and shared lists.

CamScanner iPhone, Android, Windows Phone 8 Organize and access documents on all devices.

Pocket iPhone, Android, Windows Phone When you find something you want to view later, put it in Pocket.

FLORIDA CPA TODAY

MapMyRun iPhone, Android Use the built-in GPS on your mobile device to track all your fitness activities.

ShopSavvy iPhone, Android Scan products and find them online and locally, read reviews and compare prices.

Viator iPhone, Android Research, find and book travel experiences worldwide.

FCT

www.ficpa.org

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COVER

story

A Necessary Tool for Tax Practitioners

By Gerard H. Schreiber Jr., CPA

T

he increasing complexity of tax laws and practice issues is requiring tax practitioners to file Form 2848 more frequently. The IRS is generating millions of notices and correspondence requiring taxpayers to consult with practitioners to properly and promptly answer the inquiries. These notices and correspondence are confusing to taxpayers and necessitate outside assistance.

Many practitioners are sending Form 2848 with tax organizers as a normal procedure so they can access clients’ return information filed with the IRS and monitor IRS correspondence that may arise after returns are filed. The IRS has made an effort to have W-2 and 1099 information online more promptly. Due-diligence concerns may require obtaining a transcript on extended returns to accurately report all information for taxpayers with substantial financial products and those who are deficient with record keeping. We frequently see matching notices such as CP2000 with a 6662 accuracy penalty because of an omitted information return.

This procedure should do away with these notices.

Client satisfaction, retention and expectations have become more important in today’s practice – and the ability to see what is happening with a client’s account in real time is of great value.

An executed Form 2848 is mandatory for IRS employees to discuss taxpayer matters with practitioners. All practitioners should use this latest version of the form to avoid IRS processing delays and rejections. The IRS indicated filing season would be challenging because of new requirements under the Affordable Care Act, budgetary constraints and the increased demand for taxpayer services by practitioners.

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The most recent revision of the form and instructions provide information to help practitioners correctly prepare and file Form 2848. The instructions list most tax matters practitioners handle. This enables them to correctly prepare the form and avoid IRS processing delays.

Important changes include: •• Form 2848 must be mailed or faxed to the IRS because of the discontinuance of electronic filing of the form under the IRS Disclosure Authorization Program. All references to electronically filing the form have been deleted.

•• The new instructions finally indicate the correct fax numbers and mailing addresses for filing Form 2848.

The IRS changed the fax numbers over one year ago, but didn’t reflect the correct information until this version of the instructions.

•• Line 2 was changed to allow four names to be entered. Careful consideration should be given to the firm members who are listed on the form and the name of the designated person to receive notices, etc. Any change in personnel may necessitate updating the Form 2848 on file to be sure all IRS correspondence on client matters is received.

•• Changes coming about as a consequence of the Affordable Care Act. •• Line 3 (Acts authorized) has been changed with this language added for description of tax matter: “Income, Employment, Payroll, Excise, Estate, Gift, Whistleblower, Practitioner Discipline, PLR, FOIA, Civil Penalty, Section 5000A Shared Responsibility Payment, Section 4980H Shared Responsibility Payment, etc.”

•• The instructions also have been changed to add the following for other matters that may be applicable for the Form 2848 being filed: “If the matter is not

a tax matter, or if the tax form number or years or periods do not apply to the matter (for example, representation for a penalty or filing a ruling request or a determination letter, or Application for Award for Original Information under section 7623, Closing Agreement on Final Determination Covering Specific Classification Settlement Program (CSP), Form 8952, Application for Voluntary Classification Settlement Program (VCSP), or FOIA), specifically describe the matter to which the power of attorney pertains (including, if applicable, the name of the employee benefit plan) and enter ‘Not Applicable’ in the appropriate column(s).

Civil penalty representation (including the trust fund recovery penalty) and representation for certain health care-related payments. Unless you specifically provide otherwise on line 5b, your authorization of tax matters on line 3 includes representation for penalties, payments, and interest related to a specific tax return. However, if the penalty or payment is not related to a return, you must enter ‘Civil Penalty,’ ‘Section 4980H Shared Responsibility Payment,’ or otherwise describe the specific penalty or payment for which you are authorizing representation in the ‘Description of Matter’ column on line 3.”

•• Line 5a (Additional acts authorized) also has been changed to include authorizing the representative to perform other acts: authorize disclosure to third parties; substitute or add representatives; sign a return; and a fill-in section entitled “other acts authorized.”

•• The instructions provide guidance on obtaining a list of current Powers of Attorney (POAs) on file

by CAF number and withdrawing a previously filed Form 2848.

Filing Form 2848 The new version of the instructions has a chart titled “Where to File” indicating mailing addresses and fax numbers for filing Form 2848 by state.

This will alleviate previous confusion when the IRS didn’t communicate this information and didn’t include it in the instructions, causing rejection of filed POAs. FLORIDA CPA TODAY

The Patient Protection and Affordable Care Act The Patient Protection and Affordable Care Act (PPACA) enacted Code Sec. 5000A, the individual shared responsibility payment (individual mandate) and Code Sec. 4980H, the employer-shared responsibility payment (employer mandate). Taxpayers must specify on Form 2848, “Description of Matter,” if they are authorizing representation for the individual mandate or employer mandate.

Line 4. Specific use not recorded on CAF The new revision of the form clarifies specific-use power of attorneys as a one-time or specific-issue grant of authority to a representative or is a power of attorney that does not relate to a specific tax period (except for civil penalties) the IRS does not record on the Central Authorization File (CAF). Examples indicated in the instructions are: •• Requests for a private letter ruling or technical advice •• Applications for an EIN •• Claims filed on Form 843 •• Corporate dissolutions •• Circular 230 Disciplinary Investigations and Proceedings ➡

COVER

story

•• Requests to change accounting methods or periods •• Forms 1023, 1024 or 1028 •• Request for a determination of the qualified statue of an employee benefit plan (Forms 5300, 5307, 5316 or 5310) •• Applications for a ITIN filed on Form W-7, Application for IRS Individual Taxpayer Identification Number •• Applications for an exemption from self-employment tax filed on Form 4361, Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners •• Application for Award for Original Information under section 7623 •• Voluntary submissions under Employee Plans Compliance Resolution System (EPCRS) •• Freedom of Information Act (FOIA) requests.

the Acts authorized, description of tax matters field.

Example: 2012 through 2014 or 2012-2014 or 2012, 2013, 2014 •• If the Box on Line 6, Retention/Revocation of Prior Power(s) of Attorney, is checked and no copy of the power of attorney is attached to identify the representative being retained.

•• Missing designation and/or jurisdiction state •• Missing bar license, certification, registration or enrollment number when applicable •• Title of business taxpayer signing the POA not indicated The proliferation of LLCs taxes in various ways creates confusion as to whom is authorized to sign on behalf of the LLC. In response, IRS has a resource page, explaining who should sign, on its website at: www.irs.gov/uac/ Powers-of-Attorney-for-LLCs.

Line 5a. Additional Acts Authorized

IRS material

The form now authorizes the named representative to perform additional acts in addition to those listed on line 3 (Description of Matter, Tax Form Number, and Years or Periods). The additional acts that can be authorized include:

Practitioners should also be familiar with Internal Revenue Manual (IRM) 4.11.55 (Power of Attorney Rights and Responsibilities). This section indicates the following as resources for IRS employees on Powers of Attorney:

•• Authorize disclosure to third parties •• Substitution or addition of representatives •• Authority to sign a return •• The ability to list additional acts the taxpayer wants the representative to do

Reasons for rejection of Form 2848 Practitioners should carefully review completed Form 2848 before filing to be sure it includes all necessary information.

Some common reasons for rejection are: •• Missing representative and/or taxpayer signatures or signature dates. (Page 5 of Form 2848 Instructions gives requirement for the signature and date.)

•• Line 3. Acts authorized – Non-specific identification of tax periods (tax matters), i.e. generalizations. Example: All Years, All future periods Page 3 of the instructions outlines several acceptable entries for 18 JANUARY/FEBRUARY 2016

•• IRM 11.3.3 – Disclosure to Designees and Practitioners •• IRM 4.10.1.5.5 – Representation/Power-of-Attorney Requirements •• IRM 4.10.3.2.1.1 – Powers of Attorney •• IRM 21.3.7 – Processing Third Party Authorizations onto the Centralized Authorization File (CAF) •• Code of Federal Regulations (26 CFR 601.501 through 509) – Conference and Practice Requirements •• Circular 230 (31 CFR 10.0 through 10.93) - Rules Covering Practice of Attorneys, CPAs, Enrolled Agents, Enrolled Actuaries before the IRS •• Rev. Proc. 81-38 – Unenrolled Preparer •• Rev. Proc. 68-29 – The extent to which employees of the Internal Revenue Service may accord recognition to persons acting on behalf of taxpayers as a “witness” •• Publication 216 Requirements

–

Conference

and

Practice

•• Publication 470 – Limited Enrollment (Rev. Proc. 81-38)

Practice

Without

Withdrawing a previously filed authorization

Client

•• Publication 947 – Practice Before the IRS and Power of Attorney

Practitioners

authorizations previously filed

satisfaction,

•• Publication 4019 – Third Party Authorization, Levels of Authority

using the method described in

retention

may

withdraw

the Form 2848 Instructions.

Form 2848 on file

Taxpayers may receive Letter

The instructions now describe the procedure to obtain a list of Form 2848s currently on file. The IRS indicated Form 2848s stay on file for seven years. Many practitioners have a policy of withdrawing Form 2848s when client representation ceases. Form 2848s on file for old tax matters and terminated clients may result in IRS expectations you are still representing the client and are available for tax matters on the client’s behalf. These could also create issues with old and terminated clients that representation continues while the Form 2848 is on file.

2675C

It should be a routine procedure for practitioners to review and monitor the Form 2848s on file with IRS.

The Form 2848 is a necessary tool

Practitioners may request a list of active Form 2848s on file by submitting a Freedom of Information Act (FOIA) request to the IRS Centralized Authorization File unit, which tracks practitioners’ filed tax authorizations. The FOIA request is called a CAF77 request.

CAF77 (FOIA) request The Form 2848 Instructions indicate this is available to practitioners under the Freedom of Information Act. A sample letter is provided on the IRS web site. Visit www. irs.gov and search for FOIA request, then click the first link.

The listing received from the IRS should indicate all clients with active authorizations under a single CAF number.

If you have multiple CAF numbers, CAF77 listing letters should be sent in for each CAF number. The IRS should include all Forms 2848 and Forms 8821(Tax Information Authorization) in their system. Third-party designee information from filed returns is not included.

FLORIDA CPA TODAY

(Power

of

Attorney

Termination Response) indicating the POA has been withdrawn.

Practitioners should consider this action to avoid misunderstandings with taxpayers about the nature of services provided, and to provide

and expectations have become more important

a clear cutoff of responsibilities

in today’s

on the engagement and with the

practice

client.

for practitioners engaged in tax services. Proper use will enable practitioners to monitor clients’ tax accounts and assist with client satisfaction, expectations and retention.

FCT

Schreiber

ability to see what is happening with a client’s

Gerard Schreiber Jr. is a partner with

– and the

&

Schreiber

in Metarie, Louisiana. He has expertise in accounting, tax and consulting matters of individuals and small businesses. Schreiber is a member of the AICPA, the

account in real time is of great value.

Society of Louisiana CPAs and the New Orleans Estate Planning Council. He is a member of the AICPA IRS Advocacy and Relations Committee and has served on several other AICPA committees and task forces. He has appeared on the IRS’ Tax Talk Today and Nationwide Tax Forums and has authored numerous continuing education courses. www.ficpa.org

19

Robert Half Offers 2016 Corporate Accounting Chief Financial Officer a Company Sales in Millions $100-250 $ 50-100

2015 2016 %

change $148,750 - $208,750 $121,750 - $171,000

Fort Myers Jacksonville 2016 2016

$155,250 - $217,250 $127,250 - $177,750

4.2% 4.2%

$139,725 - $195,525 $147,488 - $206,388 $114,525 - $159,975 $120,888 - $168,863

$108,250 - $148,250 $114,750 - $153,000 $90,000 - $124,750 $95,000 - $129,250

4.4% 4.4%

$103,275 - $137,700 $109,013 - $145,350 $85,500 - $116,325 $90,250 - $122,788

Public Accounting 2015 2016 Tax Services Mid-size Firmsb,c

% change

Controller a Company Sales in Millions $100-250 $ 50-100

Senior Manager/Director a Manager a Senior

$107,750 - $167,500 $114,250 - $175,500 $88,750 - $123,250 $93,500 - $129,500 $70,500 - $96,000 $74,000 - $101,000

5.3% 5.2% 5.1%

$102,825 - $157,950 $108,538 - $166,725 $84,150 - $116,550 $88,825 - $123,025 $66,600 - $90,900 $70,300 - $95,950

$106,000 - $164,750 $111,750 - $172,750 $88,250 - $119,000 $93,000 - $124,750 $71,000 - $92,750 $74,500 - $97,500

5.1% 5.1% 5.0%

$100,575 - $155,475 $106,163 - $164,113 $83,700 - $112,275 $88,350 - $118,513 $67,050 - $87,750 $70,775 - $92,625

Audit/Assurance Services Mid-size Firmsb,c Senior Manager/Director a Manager a Senior

Bonuses and incentives reflect an increasingly large part of overall pay at this level and are not included in the salary ranges listed above. Advanced degrees or professional certifications also are assumed at this level. a

b

Large firms = $250+ million in sales; Midsize firms = $25 million to $250 million in sales; Small firms = up to $25 million in sales.

c

Salary does not reflect overtime or bonuses, which are significant portions of compensation for these positions.

Unless otherwise noted (see footnote “a”), add 5-15 percent to graduate degrees or professional certifications.

R

obert Half recently published its 2016 Salary Guide for Accounting and Finance, which features information on the latest compensation and hiring trends in the financial fields. The data is based on the thousands of job searches, negotiations and placements Robert Half manages each year, along with the company’s ongoing surveys of executives.

“Companies are offering higher salaries and better benefits and fostering supportive corporate cultures to attract and retain top performers,” said Ryan Skubis, Robert Half district president for Florida/ North Carolina/South Carolina. “Demand remains strong for accounting and finance professionals, while candidate shortages persist. Employers also are hiring staff on a project basis to access

20 JANUARY/FEBRUARY 2016

specialized subject matter expertise and meet current business needs.”

“Hiring managers are looking for specialized industry experience, plus advanced certifications and technology skills,” Skubis said. “Candidates with these attributes can command higher salary increases compared to peers without these qualifications.”

In-demand credentials are the CPA, MBA, CFA, CGMA, CIA, CISA, CMA, CPP and PMP designations.

In-demand attributes include: •• Advanced Excel skills •• ERP experience (e.g., SAP, Oracle)

From FICPA communications staff reports

Salary Guide

Miami/Ft. Lauderdale Melbourne

2016 2016

Orlando 2016

St. Petersburg 2016

Tampa 2016

West Palm Beach 2016

$166,118 - $232,458 $140,501 - $196,611 $154,474 - $216,164 $149,816 - $209,646 $152,145 - $212,905 $156,026 - $218,336 $136,158 - $190,193 $115,161 - $160,864 $126,614 - $176,861 $122,796 - $171,529 $124,705 - $174,195 $127,886 - $178,639

$122,783 - $163,710 $103,849 - $138,465 $114,176 - $152,235 $110,734 - $147,645 $112,455 - $149,940 $115,324 - $153,765 $101,650 - $138,298 $85,975 - $116,971 $94,525 - $128,604 $91,675 - $124,726 $93,100 - $126,665 $95,475 - $129,896

$122,248 - $187,785 $103,396 - $158,828 $113,679 - $174,623 $110,251 - $169,358 $111,965 - $171,990 $114,821 - $176,378 $100,045 - $138,565 $84,618 - $117,198 $93,033 - $128,853 $90,228 - $124,968 $91,630 - $126,910 $93,968 - $130,148 $79,180 - $108,070 $66,970 - $91,405 $73,630 - $100,495 $71,410 - $97,465 $72,520 - $98,980 $74,370 - $101,505

$119,573 - $184,843 $101,134 - $156,339 $111,191 - $171,886 $107,839 - $166,704 $109,515 - $169,295 $112,309 - $173,614 $99,510 - $133,483 $84,165 - $112,899 $92,535 - $124,126 $89,745 - $120,384 $91,140 - $122,255 $93,465 - $125,374 $74,873 - $97,988 $79,715 - $104,325 $67,423 - $88,238 $74,128 - $97,013 $71,893 - $94,088 $73,010 - $95,550

•• Expertise in data analytics, advanced modeling techniques and SQL •• Knowledge of business intelligence software (e.g., IBM Cognos) •• Aptitude with Hyperion (for analyst and financial reporting roles) •• Microsoft Visual Basic skills •• Cloud-based software experience •• Knowledge of QuickBooks (for positions with small and mid-sized firms) •• Risk and compliance expertise •• Strong communication abilities •• Project management skills •• Collaborative personality •• Multilingualism FLORIDA CPA TODAY

Robert Half’s 2016 Salary Guide includes local variances for many U.S. cities. Readers can use the variance numbers to calculate local salary ranges based on national ranges.

Above are national salary averages for eight positions in corporate and public accounting, along with local-variance calculations for nine major Florida cities. FCT To access Robert Half’s Salary Calculator, or to order or download a free copy of the 2016 Robert Half Salary Guide for Accounting and Finance, visit www. roberthalf.com/salarycenter.

Portions of this article are reprinted from the 2016 Robert Half Salary Guide for Accounting and Finance with permission of Robert Half. www.ficpa.org

21

WEB digest

A Practitioner’s Guide to Limited Liability Companies

By Domenick R. Lioce, Esquire

T

he age of the limited liability company (LLC) is now upon us. They are being formed by everyone: lawyers, accountants, financial planners, insurance agents and clients themselves. The purpose of this writing is to discuss the shortfalls left by those uninformed entity creators. These shortfalls are numerous and dangerous to the legal health of the entity.

The CPA has the best view of how the LLC is managed, and thus an integral part of maintaining its existence.

This onslaught of LLCs formed without operating agreements has brought forth many member disputes. The most common is where the members have orally agreed to share profits and distributions disproportionately. The first Florida Limited Liability Company Act, Chapter 608, Florida (the Act) provides that the members are equal unless otherwise agreed.

The Act was enacted in 1982 and substantially modified in 1993. Florida’s LLCs were little used because the State imposed the corporate income tax on LLCs. The tax on LLCs was repealed in 1999. The Act has been revised several times since then, including a major overhaul effective January 2, 2013.1 A “glitch” bill was enacted in 2015 to clean up a number of provisions.

The Act is basically a default statute. That is, it is the answer unless the members agree otherwise. The best way to provide for the governance of an LLC is to prepare a detailed operating agreement (the “O/A”) setting forth as much custom drafting provisions as appropriate. However, the Act lists several items that may not be contained in the O/A.2 An LLC may not: •• vary an LLC’s capacity to sue or be sued •• vary governing law outside of Florida

22 JANUARY/FEBRUARY 2016

•• vary procedures regarding registered agents or state filings •• eliminate the duties of loyalty or care (with some exceptions) •• eliminate the obligation of good faith and fair dealing •• relieve a person from liability for conduct involving bad faith, willful or intentional misconduct or a knowing violation of law •• vary the power of a person to disassociate •• vary the grounds for dissolution or to wind up the company •• unreasonably restrict the right of a member to maintain an action against another member, the manager or the company •• vary the right of a member to approve a member, interest exchange, conversion or domestication The LLC must maintain the following records at its principal place of business:3 •• a full current list of names and addresses of each member and manager •• copy of the O/A, including all amendments thereto •• copy of the articles of organization, merger, interest exchange, conversion and domestication, and all amendments, together with executed copies of any powers of attorney •• copies of the company’s federal, state and local tax returns •• copies of the company’s three most recent financial statements •• record of cash and property contributed by each member

Failure to attend to the “formalities” can subject the LLC to a “piercing” of the entity veil, permitting the LLC’s creditors to look up to the members for personal liability against LLC debts, and “reverse piercing” permitting a member’s creditor to attach the assets of the LLC. There have been many piercing cases relating to LLCs recently, much more so than corporate piercings.4 In addition to the formalities set forth above, the courts have looked to several elements, none of which are sufficient unto itself to cause piercing of an LLC. They are: •• failure to observe “corporate” formalities (although LLC formalities are intended to be less burdensome than those for corporations) •• inadequacy of capital (some cases have held creditors to a higher standard because they are able to inspect the financial statements of an entity and discover potential risks of loss before any transaction takes place)5

FLORIDA CPA TODAY

•• diversion of assets from the company for personal use •• payment of personal expenses out of LLC funds •• failure to maintain arm’s-length relationships among related parties •• co-mingling of funds, assets and employees •• non-payment of dividends, especially in reverse piercing or “alter-ego” cases •• non-functioning management (an LLC whose O/A calls for members to participate in management should be treated differently from an LLC whose members elect managers) •• fraud or injustice – needed in Florida (except alter ego cases) •• Many courts have taken the position that the corporate piercing criteria should be applied to LLCs as well. However, some commentators believe that a more liberal approach to the application of these rules to LLCs.6 ➡

www.ficpa.org

23

WEB digest

Care should be taken when converting to and from an LLC. It is a simple form to be filed with the Florida Secretary of State,7 but the tax implications can be daunting. The conversion of an LLC to a corporation is generally not taxable. However, the converse is taxable.

A conversion of a corporation to an LLC is treated as if the corporation in complete liquidation distributed the assets to its shareholders, who then contribute them to the LLC. This “deemed sale” is a taxable event.

Series LLCs 1. The Series LLC is a separate legal entity like a normal LLC, but it also has the ability to partition its assets, debts and other liabilities among two or more distinct “series” or “cells” (Series) under the umbrella of a “master” LLC. A Series is like a division for maintaining assets and liabilities separate from the assets and liabilities held within other Series of the Series LLC. While Series LLCs are particularly useful for segregating investment shares and apportioning the return or cash flow from several assets or portfolios held by a single entity, this alternate structure has many other applications, particularly when fractionalized ownership would foster liability management and asset protection (for example, separating parcels or components in a real estate development), or dividing economic participation among several businesses or investments that are partially but not wholly-owned in common (such as a mangersponsor who wishes to market a process or concept in several locations and needs either local capital or services).

2. Series LLCs were first enacted in the State of Delaware in 1996. Other states that have adopted Series LLCs include Illinois, Iowa, Nevada, Oklahoma, Tennessee, Texas and Utah. A Series LLC is an entity that permits the creation of separation series, wherein the assets of one Series are shielded from the liability of another series without having to actually form a separate legal entity.

3. In Florida and the remainder of the states who have not adopted Series LLC, the same result can be accomplished by forming subsidiary LLCs. The key administrative cost differential appears to be that the Series LLC saves in the formation cost of each subsidiary, filing fees, professional fees, and annual renewal fees.

24 JANUARY/FEBRUARY 2016

4. Case law has not been developed on Series LLCs yet, and there is much fear in the professional world that the assets may not be as protected as when the entity is formed. What is clear is that the “corporate formalities” must be carefully followed, such that: a. Separate books and records should be maintained for each series b. Creditors need to be made specifically aware of the separate existence of each series c. The assets of each must be unambiguously identified as belonging to that series 5. One of the most significant issues is whether bankruptcy courts and creditors will be bound by the limited liability standards that would otherwise apply to the Series LLCs by the terms of their organizational statutes, and whether their internal shields will be recognized in states that do not have Series LLC enabling provisions. It is not clear whether a Florida court will uphold liability protection if an out-of-state Series LLC decides to conduct business within Florida. The Florida Department of State is trying to determine the best course of action for allowing out-ofstate Series LLCs to register as a foreign LLC doing business in the state. While the Full Faith and Credit Clause of the U.S. constitution requires states to respect transactions governed by the law of another state, the breadth of this protection is limited when the law is against the host state’s public policy. There is still some uncertainty as to how bankruptcy courts will treat the separate Series of a Series LLC under its “consolidation” rules.

6. It is still not entirely clear how a Series will be characterized for federal and state income tax purposes.

In 2008, the IRS issued the first Private Letter Ruling (PLR 200803004) upholding implicitly that each Series of a Series LLC is a separate entity for federal tax purposes.

The ruling was issued to a group of insurance companies that were reorganizing their mutual fund as a Delaware Series LLC, and affirmed that each Series was entitled to choose its own entity classification independent of the classification of the other Series. While the IRS did not explicitly rule that each Series of the Series LLC is a separate legal entity, the ruling treated each Series as being entitled to elect its classification under the checkthe-box regulations. Moreover, the IRS allowed multiple

entity classifications for the Series within the same Series LLC, which would not be possible unless each Series was treated as a separate entity for classification purposes under the IRC § 7701 regulations. In other words, the IRS ruled that a Series with one member would be treated as a disregarded entity, while the Series with more than one member could elect to be treated as either a partnership or as an association taxable as a corporation.

as a corporation under the check-the-box regulations. A single member LLC should have an operating agreement.

7. Where the entity is properly set up and the operative documents reflect clearly the series, each LLC in the series with one member should be disregarded for federal income tax purposes. However, there have been analogous cases in the trust area that have held such subsidiaries as separate taxpayers. This may be of particular importance where the ownership percentage is different on a seriesby-series basis.

(2) Florida Asset Protection Laws

8. Some Uses for a Series LLC: a. Cell for Captive Insurance Companies, where separate participants utilize the same license insuring company for their individual benefit b. Large retail chains with a vast number of business sites, such as fast food restaurants and gas stations

Tenancy by the Entirety as a Single Member LLC Reason to use: (1) Charging Lien Protection

Under partnership tax law, the issue is whether a husband and wife may be treated as one partner/member, regardless of whether they own their interest separately or through some form of joint ownership. The IRS has not provided guidance as to whether a single member LLC owned by a husband and wife as tenants by the entireties is a disregarded entity or partnership for federal income tax purposes. Is there a difference from a tax perspective?

Has anyone had a client receive a notice from the IRS requesting a partnership return? See Rev. Proc. 2002-69 (2002-2) where the Service ruled that in a community property state, a husband and wife are considered one owner of an LLC and, hence, the LLC would be disregarded. FCT To read this article in its entirety, visit the FICPA’s website at www.ficpa.org/FCT/Technical.

c. A real estate investor with a large number of properties

Endnotes

d. Mutual funds

2

Single Member LLCs A single member LLC is an LLC with only one member.

There is a surprising amount of misunderstanding about the structure of a single member LLC. Some of this stems from the fact that the original LLC Act required at least two members, similar to the Partnership Acts. When the Act was modified to permit only one member, other provisions of the Act were not corrected, such as the charging order provisions. A single member LLC is an entity (i) which is governed by an LLC statute (as opposed to a corporate statute), (ii) which offers the sole owner the ability to limit his or her responsibility for debts and obligations to the amount of equity committed to the entity, and (iii) which is ignored as a separate entity for federal income tax purposes unless it elects to be treated FLORIDA CPA TODAY

Florida Statutes, Chapter 605 Florida Statutes, Section 605.105(3) 3 Florida Statutes, Section 605.410 4 Greenhunter Energy, Inc. v Western Ecosystems Technology, Inc. (2014 WY 114); Wells Fargo Bank, N.A. v. Barber, F. Supp 3d (2015); Litchfield Asset Management Corp. v. Howell, 799 A 2d 298 (Conn.

2001); Klein v. Weidner, 2014 WL 47,800 (E.D., PA); Postal Instant Express, Inc. v. Kaswa Corp., 162 Cal. App, 42 1510 (Cal. Ct. App 2000); In Re Albright, 291 B.R. 538 (Bankr. 2003); In Re Ehmann, 319 Bankr. D. Ariz. 2005; In Re Modanlo, 412 B.R. 715 (Bankr. D. Md 2006); In Re A-Z Electronics, LLC, 350 B.R. 886 (Bankr.

Idaho 2006); Olmstead, et al. v. FTC, 44 So. 3d 76 (Fla. 2010) 5 Co-Ex Plastics, Inc. v. Alapak, Inc., 536 So. 2d 37 (Ala. 1988); Kinney Shoe Corp. v. Polan, 939 F.2d 209 (4th DCA 1991) 6 See Eric Fox, Piercing the Veil of Limited Liability Companies, George Washington Law Review (1994) 7 Florida Statutes, Section 605.1041-1046 1

www.ficpa.org

25

C PA s I N

the spotlight

Aventura: Klein Mendez & Rothbard LLC has added Individual Taxpayer Identification Number (ITIN) Services to their International Tax Department.

Boca Raton: Daszkal Bolton Accountants & Advisors announces the addition of Alexander E. Petrone and Roger A. Cole as directors.

Fort Myers: Myers, Brettholtz & Company, PA completed a United Way Day of Caring at the Joseph H. Messina Children’s Center in Fort Myers.

Board of Directors and Healthcare MBA Advisory Council.

Miami: Berkowitz Pollack Brant announces the promotion of Cherry Laufenberg to associate director.

FULLERTON

Tampa: CBIZ MHM, LLC announced the hiring of Joe Fullerton as a tax senior associate at the Tampa Bay office.

GARCIA

Miami: Raul Garcia of Kaufman Rossin has been appointed to the Miami Finance Forum Board of Directors.

Miami/New York: MBAF added Keith Urtel as principal in the Audit Department and Risk Advisory Team for the Miami-New York corridor.

LONG

DOZIER

Gainesville: Trey Long has been accepted into the partnership of James Moore, Certified Public Accountants and Consultants.

Orlando: Grennan Fender Certified Public Accountants & Advisors has merged McCrady | Hess Certified Public Accountants of Maitland into their firm.

Miami: Alexander Binelo of MBAF Certified Public Accountants and Advisors has been appointed to Florida International University’s Alumni

Stuart: David Ralicki of Ralicki Wealth Management & Trust Services attended the Fidelity Investments Inside Track Conference.

Tampa: CliftonLarsonAllen’s Tampa office is relocating to One Tampa City Center.

The firm also announced promotions of Ray Busler to principal, Tax; Kadian Douglas to manager, assurance; and David Springsteen to senior associate, assurance.

MOTT

WALGAMOTT

KEILLOR

Tallahassee: John Keillor has earned the Certified Internal Auditor (CIA) designation.

WILLIAMS

For more news about members and other Florida CPAs, visit CPAs in the Spotlight at www.ficpa.org/Content/News/Spotlight.aspx.

The space for Who’s News, Transitions and other announcements published on this page is limited to news focusing on promotions and new hires for FICPA members; speeches by members at professional conferences; and other firm news, such as recognition of business achievements. We do not publish FICPA committee appointments as a part of this feature because of space limitations. Submissions for CPAs in the Spotlight can be emailed to communications@ ficpa.org.

26 JANUARY/FEBRUARY 2016

LEONARD

Tallahassee: Thomas Howell Ferguson P.A. CPAs announced the promotions of Christie Battles, Paola Blackburn, Casey McLaughlin, Taylor Harmon, Josh Hogan and Alyssa Roti to senior.

The firm also announced the promotions of Julian Dozier to director in the Assurance Services Department; Brandon Mott to senior manager, assurance services; Brian Walgamott to senior manager, tax services; and Lane Williams to manager, assurance services. The firm’s Debie Leonard received a Distinguished Leadership Award from Leadership Tallahassee, a division of the Greater Tallahassee Chamber of Commerce.

Statewide: Berkowitz Pollack Brant Advisors and Accountants and MBAF Certified Public Accountants and Advisors have been named among the “50 Best of the Best Firms in the U.S.” by Inside Public Accounting.

Warren Averett Asset Management, LLC has expanded into the Atlanta market.

FLORIDA CPA TODAY

www.ficpa.org

27

STAFF

reports

Educational Foundation

By Jason Zaborske, FICPA educational foundation development director and Elise Caruthers, event coordinator

Chavez receives Foundation scholarship

N

ow that the New Year is here, it’s time to start planning year-end contributions. Your gift will benefit deserving scholarship recipients such as Karla Chavez, a Florida International University student who received the North Dade-South Broward Endowment Scholarship. Karla will graduate this spring. She’ll then work toward her master’s degree in accounting, with a focus on tax, and sit for the Florida CPA exam.

“When I graduate, I want to make a difference in people’s lives, the same way the FICPA Educational Foundation has made a difference in mine,” she said. “I want to help other students achieve their goals just as you’ve helped me today.

28 JANUARY/FEBRUARY 2016

Once again, thank you for your support toward my goals.”

We hope you’ll consider supporting the FICPA Educational Foundation, and the future of your profession, by making a $50 gift to become an Annual Member.

Our general scholarship fund provided more than $116,000 to 59 Florida account students in 2015!

There are numerous help provide scholarships to deserving students such as Karla. To learn more about the Foundation and how you can contribute, visit www.ficpa.org/waystogive or contact Jason Zaborske, foundation development director, at (850) 224-2727 or zaborskej@ficpa.org. FCT

New and Newly Certified Members The FICPA welcomes many new members throughout the year and congratulates those who recently have become certified.

Visit www.ficpa.org/ newmembers to meet our new members.

Visit www.ficpa.org/ newlycertified to congratulate our newly certified members.

From FICPA staff reports

Governmental Affairs

By Justin Thames, director of governmental affairs

State Tax Committee awards O’Donnell

FICPA State Tax Committee Chair Kevin Herzberg (right) and Liaison Subcommittee Chair Joe Handy present Barbara O’Donnell with an award recognizing her contributions.

I

n December, the FICPA State Tax Committee held their annual liaison meeting with the Florida Department of Revenue (DOR) in Tallahassee.

DOR Executive Director Marshall Stranburg welcomed FICPA members and highlighted the positive relationship the event has built. The meeting featured lengthy discussions between members and DOR staff regarding current rulemaking projects; the Taxpayer Rights Advocate and the advocate’s outreach efforts; and legislation being discussed during the 2016 Legislative Session.

During the meeting, the FICPA State Tax Committee Chair Kevin Herzberg and Liaison Subcommittee Chair Joe Handy presented longtime committee member Barbara O’Donnell, DOR revenue program administrator, with an FICPA award recognizing her contributions to the committee and the annual meeting.

O’Donnell is a resource for her peers on state tax-related issues and has been an integral part of making the event a valuable member benefit. The FICPA is proud to call her a member and appreciates all she does for the profession. FCT FLORIDA CPA TODAY

www.ficpa.org

29

NEWS

briefs

Member-firm receives chamber award

F

Alberni, Caballero and Fierman received the SFLHCC’s 2015 Accounting Firm of the Year Award. Pictured left to right: Liliam M. Lopez, President/ CEO, SFLHCC; Michelle Febres, VP National Marketing Group Services Inc.; Nestor Caballero, managing partner, Alberni Caballero & Fierman; and Felipe Basulto, chair, SFLHCC and retail market manager, TD Bank.

or the second year, Alberni, Caballero and Fierman, LLP received the South Florida Hispanic Chamber of Commerce (SFLHCC)’s 2015 Accounting Firm of the Year Award. The award was presented during the Chamber’s 21st Annual Sunshine Awards luncheon at the Rusty Pelican in Key Biscayne.

The firm received the award in recognition of its tremendous commitment to the community, and for being one of the most respected CPA firms in Miami Dade County. FCT

Calvet receives UCF service award

T

he UCF Alumni Association recognized FICPA member Olga Calvet with its 2015 Service to UCF Award at its annual Homecoming Black & Gold Gala.

After college, Calvet joined the international accounting firm of Seidman and Seidman CPAs in Orlando. She continued her career at Laventhol and Horwath CPAs and established her own CPA firm in 1979. After selling her practice in 1986, she began her current position as senior vice president and chief financial officer for Palmas Services LLC. Calvet is a member of the AICPA and the UCF Alumni Association. She served as chair of the UCF Foundation and is a charter member and immediate past chair of the UCF Board of Trustees. FCT

Marcos Marchena, UCF Board of Trustees chair and ex-officio member of the UCF Foundation Board of Directors, presents Olga Calvet with the Service to UCF Award.

IPA names member-firms Best of the Best

T

wo FICPA member-firms in Miami – Berkowitz Pollack Brant Advisors and Accountants and MBAF – have been named among Inside Public Accounting (IPA)’s 50 top accounting firms in the U.S. IPA’s annual Best of the Best recognition honors 60 CPA firms, with 25 to 2,300 employees, for superior financial and operational performance on more than 70 criteria. The right combination of 30 JANUARY/FEBRUARY 2016

planning, strategy and execution distinguish Best of the Best firms from among more than 500 firms that participated in IPA’s 25th Annual Survey and Analysis of Firms.

The IPA Best of the Best firms demonstrate long-term consistency and exceptional performance in any economy. Exceptional client service, commitment to firm-wide training and prized staff benefits are features of the Best of the Best. FCT

Barbacci and Edenfield named top accounting professionals

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he AICPA honored FICPA members Adam Lang, CPA, ABV and Natasha Novikov, CPA/CFF, CFE with the first annual Standing Ovation, recognizing young CPAs (YCPAs) who exhibit outstanding professional achievement in specialization areas.

he National Academy of Public Accounting Professionals (NAPAP) named FICPA Past Chair Jeff Barbacci as one of the 2015 Top 10 Public Accounting Professionals in Florida, and Justin Edenfield as one of the 2015 Top 10 Public Accounting Professional Rising Stars in Florida.

NAPAP recognizes the Top 10 Public Accounting Professionals and Top 10 Rising Stars (in practice less than 15 years) in each state. Honorees demonstrate an extensive amount of knowledge, skill, experience and success in accounting. The selection process evaluates all levels of professional accomplishments, including publications, awards, continuing education and certifications.

Barbacci is a shareholder and director of the Assurance Services Department at Thomas Howell Ferguson PA in Tallahassee. Edenfield, also at Thomas Howell Ferguson PA, is a director in the Tax Services Department and serves as the quality control coordinator, tax services. FCT

FLORIDA CPA TODAY

Lang and Novikov recognized as outstanding YCPAs

Jeff Barbacci, CPA

Lang and Novikov were among 32 CPAs, age 40 and younger, who were recognized for their contributions in the areas of forensic accounting and business valuation. The ceremony took place at the AICPA’s Forensic & Valuation Services (FVS) Conference in Las Vegas.

Adam Lang, CPA, ABV

Nominees for the Standing Ovation in FVS must maintain an active CPA license, be an AICPA member in good standing and hold the CFF and/or ABV credential. Nominees also must be 40 or younger.

Justin Edenfield, CPA

The Standing Ovation program also Natasha Novikov, recognizes YCPAs who exhibit exemplary CPA/CFF, CFE professional achievement in personal financial planning and information management and technology assurance. FCT

www.ficpa.org

31

MARKET

place

Positions available CPAs: Earn money writing.

Are you a CPA with a talent for writing? Make money writing short tax, business and financial articles for a national publishing company. Send inquiries to Writers; PO Box 1039; Anacortes, WA 98221.

Experienced tax professional for Cape Coral CPA firm. Seeking a full-time staff accountant with public accounting experience.

QuickBooks and tax preparation experience a must. Necessary experience includes: 5+ yrs tax and compilation; business & individual taxes; self-motivated & independent worker. Resumes to info@kmbcpa.com.

Enterprise Florida Inc., located in Orlando, is hiring an accountant.

To learn more about our position, visit our website, www. enterpriseflorida.com. Scroll to the bottom of the page and click on careers.

Enterprise Florida Inc., located in Orlando, is hiring a vice president, finance and accounting. To learn more about our position visit our website, www.enterpriseflorida. com. Scroll to the bottom of the page and click on careers.

Family Health Centers of Southwest Florida, Inc. is a private, not for profit community health center headquartered in Ft. Myers. We operate 28 primarycare medical and dental practices as well as pharmacies, labs and disease-management and socialservices departments. Fully accredited by AAAHC and PCMH,

our centers have been nationally recognized for providing the highest quality patient care.

We are searching for an experienced, high-level controller to join our team. The successful candidate will be responsible for overseeing financial operations and reporting in accordance with U.S. GAAP and grant reporting in accordance with Federal (OMB A-133) and State Single Audit Act requirements. Other responsibilities will include preparing financial analyses and trend analytics; overseeing regulatory audits; monitoring HRSA PINs; and assigning and supervising work performed by accounting staff.

Requirements: •• Graduation from an accredited university with at least a bachelor’s degree in accounting, finance, business administration, health-care administration or related field •• At least 10 years work experience in financial management •• At least 5 years’ experience in a management position •• CPA or MBA desirable •• Health-care management experience desirable Family Health Centers of SWFL, Inc. is an EOE. We are a drug/ alcohol/nicotine free employer.

Retirement-minded S. Miami Dade County CPA seeks CPA for space sharing, merger & eventual buy-out of a tax preparation, small business & compilation practice. Respond to reply@ficpa. org & reference file number C PA 01 02 15.

Tax/accounting professional – A downtown Orlando CPA firm is seeking an accountant with 2 or more years’ experience in public accounting. Applicant should have an accounting degree and be a CPA or candidate. We offer competitive salary and benefits.

Respond to Don@orlandoaccounting.com.

Controller – Miami-Dade County (Job Opening 36916).

Salary $108,709 to $174,718.

Qualifications: Bachelor’s degree in accounting or business administration with a concentration in accounting.

A minimum of 6 years of progressively responsible professional accounting experience to include supervisory experience are required. Must possess a CPA license. Please apply at www.miamidade.gov.

Mary, Queen of the Universe Shrine in Orlando actively seeks experienced controller.

Position responsible for all Shrine accounting operations and representing Shrine on all financial matters. Visit www.orlandodiocese.org for further details. Resumes to humanresources@ orlandodiocese.org.

Experienced tax professional for Deerfield Beach CPA firm.

Seeking a staff accountant with public accounting experience.

QuickBooks and tax preparation experience a must. Necessary experience includes: 5+ yrs business & individual taxes; self-motivated & independent worker. Resumes to BCalvarese@ bellsouth.net.

Visit www.ficpa.org/classifiedsonline for complete classified ad policies.

32 JANUARY/FEBRUARY 2016

Miami Kendall CPA firm with a diverse tax, auditing and accounting practice has the following position available – tax/ accounting professional staff accountant with 2+ years of experience in public accounting.

Experience in tax preparation is required. Additional experience in compilations, reviews and audits will be a plus. Applicant should have an accounting degree and be a CPA or candidate. Email resume to juan@katztax.com.

Accountant II – The State Board of Administration (SBA) of Florida (located in Tallahassee) is seeking to hire an Accountant II who possesses a CPA and a minimum of 2 years’ experience. Preference will be given to candidates who possess the following: knowledge of generally accepted accounting principles; knowledge of Governmental Accounting Standards Board (GASB) reporting requirements; experience in the preparation of financial statements; public accounting (tax and/or auditing) experience; knowledge of accounting and legal structure for private equity and real estate investments; and proficient with Microsoft office suite (primarily Excel and Word). Competitive salary and benefits package.

For more information and to apply, call (850) 413-1263 or visit https://jobs.sbafla.com/ psc/SBA/EMPLOYEE/HRMS/c/ HRS_HRAM.HRS_APP_SCHJOB. GBL?FOCUS=Applicant.

Experienced tax professional – Weston CPA firm is seeking a senior tax professional. The

FLORIDA CPA TODAY

position entails the preparation of financial statements, tax returns and other diversified projects.

Requirements: accounting degree; min 5 years recent public accounting experience; proficiency in Excel, Word and QuickBooks; experience with Lacerte, Proseries and Ultra Tax software; strong analytical skills.

Salary based on experience.

Email: info@cpasweston.com.

Established S. Broward CPA firm seeks per diem CPA w/ min 5 yrs recent public acctg exp; flexible hrs; F/S, tax prep, etc; potential F/T employment; outstanding opportunity – ajcpapa@aol.com.

James W. Walker, P.A. in Naples, a small CPA firm w/a diverse tax, auditing & accounting practice, has the following position available: Tax preparer/supervisor – established tax-accounting firm has an excellent growth opportunity for a tax preparer/ supervisor (seasonal/part-time/ full-time/per diem) who has a min of 4 or more yrs of tax exp.

The qualified individual will be responsible for preparing & reviewing bookkeeping services, corporate, partnership, LLC, individual, trust & estates & nonprofit tax returns. This person will supervise & review staff in preparing year-end bookkeeping, compilations, reviews & incometax returns; assist clients & staff; work directly w/clients & partners as needed; perform tax research & provide administrative assistance for firm activities as needed. Email resume to info@ jameswalkercpa.com.

Senior tax professional: Jacksonville suburbs – Bank of

America seeking experienced full-time accountant to join our personal tax team. Position requires minimum of 7 years’ experience preparing and reviewing complex individual and gift tax returns for HNW clients in a fast-paced environment. CPA preferred; GoSystem experience a plus. If interested, visit http://careers. bankofamerica.com/ search for job number 1500064098 to apply. After applying, contact recruiter susan.j.membrino@ bankofamerica.com.

Polk County Clerk of Courts seeking accounting manager responsible for various areas of operation for the Finance and Accounting Department, including payroll, revenue collections, overall financial reporting, Board minutes and records, and the Value Adjustment Board. Submit resume to ivaturner@polk-county. net.

Office Space Shared office space with other CPAs near downtown Sarasota available immediately. Two rooms available. Expense sharing possible. No long-term commitment. Email inquiries to adm@mastcpa.com or call Allen at (941) 953-5036.

Coral Gables Location! Location!

Location! Office space available on 5th-floor suite on the corner of Ponce de Leon and Alhambra Circle. Includes receptionist, conference room, secretarial station, use of kitchen and one parking space. Potential referral opportunities. Call (305) 443-3104 or email brian@ perlinestateplanning.com.

www.ficpa.org

33

MARKET

place

CPA in Miami Kendall has 144 sq. ft. office space for rent. Furnished, conference room, kitchen, telephone, other equipment and filing cabinets. Free parking.

Possible tax/accounting work available. Call (305) 595-2149 or email juan@katztax.com.

Well-established South Broward CPA firm seeking to share office space in upscale class “B+” building located near all major highways. All amenities. Email inquiries to ajcpapa@aol.com or call Cary at (954) 985-1040.

For Sale Well-established NE Florida CPA firm w/solid business, estate and personal bookkeeping/tax practice seeks partner, merger or acquisition for retirementminded partner. Currently 2 partners and 3 professional staff.

Annual receipts of $600k + and growing. Principals will continue employment for any desired time period. Reply to file number L FS 01 02 16.

CPA firms for sale – Broward County: tax preparation, write-up, compilations, CFO services, and audits. Annual receipts $400,000.

Metro-Tampa area north: 60% tax, 40% bookkeeping with some not-for-profit audits. Owners willing to work after the sale to help in transition. Annual receipts $850,000. NE Orange County: 60% bookkeeping, 40% tax preparation and related. Annual receipts $550,000. Call David Akins, CPA or Buddy Turman at (877) 277-0272. Email david@

34 JANUARY/FEBRUARY 2016

akinsprofessionalbrokerage. com or buddy@ akinsprofessionalbrokerage. com. Visit our website at www. akinsprofessionalbrokerage.com.

Positions Wanted Seasoned CFO/Controller seeks part time /interim position.

Palm Beach or Broward County.

Experienced in accounting, financial operations and analysis, business planning and administrative functions. Skilled in systems implementation and management. mjcohen009@ gmail.com.

Fintz CPA, PA, a growing Plantation-based CPA firm, is looking to acquire retirementminded CPAs in the Tri-County South Florida area (Dade, Broward, Palm Beach). We offer customizable succession-planning solutions. Please email Betsy, betsy@fintzcpa.com, or call us at (954) 440-0320.

Practices wanted for purchase or merger

Practices Wanted! Cash Buyers Waiting! List your practice with Florida’s No. 1 Accounting Brokerage Firm: Professional Accounting Sales.

No upfront fees. No long-term listing agreements. Recent references available. Selling practices in Florida for over 33 years. Available for sale: North Palm Beach $650,000+… West Palm $225,000+… Westside of Orlando $145,000… Ocala area $650,000… Ft. Lauderdale $1,250,000… Tampa Bay $525,000; Gainesville $750,000+ & $150,000… Sarasota area $120,000 & $100,000+… many others! Contact Erwin Rosenblatt (561) 666-6737 or Leon Faris, CPA (800)729-9031 with Professional Accounting Sales, or visit our website at www.cpasales.com.

We specialize in investment management and financial planning for high net worth individuals. To better serve your clients and to add value to your practice, we offer priority access to our platform and low-cost, discounted advisory fees (avg. 50 - 90bps) to your clients to help them reach their financial goals. Strategic alliance opportunities also available. www.MiamiAssetManagement. com. Contact Bryan@ MiamiAsssetManagement or (305) 233-9355.

Growing S. Florida CPA firm looking to purchase or merge with a retirement-minded CPA in Florida. Favorable purchase terms offered with continuing employment opportunities available. Please contact Jeff Taraboulos at info@ksdt-cpa.com or (305) 670-3370.

TA B L E O F C O N T E N T S Good to Know.......................................................... 36 Seminars.................................................................. 37 Ft. Lauderdale....................................................... 37 Miami..................................................................... 38 Ocala..................................................................... 38 Orlando.................................................................. 38

Tallahassee............................................................ 38 Tampa.................................................................... 38 West Palm Beach.................................................. 38 Save These Event Dates......................................... 39 LearnLinx.................................................................. 40 Value-Priced Seminars............................................ 43

GOOD TO KNOW The Florida Institute of CPAs understands how important continuing professional education is toward your success as a Certified Public Accountant. To help you meet your professional development needs, the FICPA has brought together an outstanding collection of CPE programming designed to sharpen your skills, keep you informed of the latest developments and enhance your career. With hundreds of programs, the FICPA can help meet any CPE need: accounting & auditing updates, ethics, specialized topic conferences, governmental courses, the latest on taxation and much more! The FICPA is your one-stop shop for high-quality CPE courses in any format.

CPE Polices You May Need To Know

REGISTRATION INFORMATION

Event Times

Take advantage of Early Bird Prices by registering more than 30 days before the course date and receive $55 off the regular registration fee.

Half Day Seminars 8:30 a.m.-12 p.m. and 1-4:30 p.m.

Value-Priced Seminars

Four ways to register for FICPA CPE programs: • LOGON to www.ficpa.org/cpe.

• FAX a completed registration form with your credit card information to the FICPA at (850) 681-2433.

• CALL the FICPA Member Service Center at (800) 342-3197 or (850) 224-2727 to place a credit card order.

• MAIL a completed registration form with your credit card information or check made payable to the Florida Institute of CPAs to: Continuing Professional Education, FICPA, P.O. Box 5437, Tallahassee, FL 32314-5437.

36 JAN. 10-MARCH 10, 2016

= Live Conference Simulcast

The FICPA’s members-only CPE Tracker is a tool that allows you to track your CPE courses throughout your reporting period. FICPA courses taken will be automatically included in this Tracker. Courses taken from vendors other than the FICPA can be included in this online application. It is the user’s responsibility to ensure the Tracker’s accuracy.

Full Day Seminars 8:30 a.m-4:30 p.m.

Nonmembers of the FICPA are welcome to attend but are required to pay an additional $125 per day of instruction or $65 per half day of instruction.

•

The CPE Tracker

Check-in begins 30 minutes before the program starts.

Schedules for conferences and seminars may differ.

Registration Prices

= Blended Learning Workshop

CPE policies can be found on our website at www.ficpa. org/policies.

•

Get exceptional value from these streamlined, high-quality courses that enable you to gain essential knowledge and skills at a lower price. These are our most popular courses taught by our best educators in modest facilities that are conveniently located around Florida. We may not serve you lunch, but we’ll serve you quality CPE and great value.

= Seminar Days

•

= Take Two!

•

= Value-Priced Seminars

Of Course!

SEMINARS Ft. Lauderdale Tax Effective and Efficient Senior-Level Review of Individual Tax Returns Date: Jan. 14, 2016 • CPE Credit: 8 TB Course Code: ERTW05 Location: Hilton Garden Inn Ft. Lauderdale Instructor: Donald B. Cooley Early Bird Price*: $290 • Regular Price: $345 Most review techniques developed by professionals are self-taught. The purpose of this course is to give both new and seasoned reviewers additional and advanced procedures with a multitude of checklists to more thoroughly review various tax returns. Its emphasis is not planning; rather, it is to review a return effectively and thoroughly.

Preparing Individual Tax Returns for New Staff and Para-Professionals Date: Jan. 15, 2016 • CPE Credit: 8 TB Course Code: PITR05 Location: Hilton Garden Inn Ft. Lauderdale Instructor: Donald B. Cooley Early Bird Price*: $290 • Regular Price: $345 The objective of this course is to train new staff accountants, data processing employees, paraprofessionals and bookkeepers to prepare a complicated federal individual income tax return.

Over the years, thousands of new staff have received practical, hands-on experience to become familiar with tax forms. This course covers the latest tax law changes, making it essential for your new staff.

Ethics Ethics: Protecting the Integrity of Florida CPAs in Industry Date: Mar. 23, 2016 Time: 8:30 a.m. – 12:30 p.m.

CPE Credit: 4 ETH Course Code: ETHICM Location: Sheraton Ft. Lauderdale Airport Hotel Developer: Florida Institute of CPAs Early Bird Price: $99 • Nonmember: $164 Regular Price: $154 • Nonmember: $219 This new ethics seminar is designed for CPAs practicing in business and industry. Join us to address ethical practices in business including fraud, corporate accounting, and the AICPA Code of Professional Conduct. We’ll also review Florida Statutes 473 and 455 and Administrative Code 61H. This course fulfills the ethics requirement for Florida.

= Blended Learning Workshop

•

= Live Conference Simulcast

•

= Seminar Days

To register, call 800.342.3197 or 850.224.2727, or visit ficpa.org/cpe.

•

= Take Two!

•

= Value-Priced Seminars www.ficpa.org

37

Conference CPAs in Industry Conference Date: March 24 - 25, 2016 Time: 7:15 a.m. (Registration at 8 a.m.)

CPE Credit: Up to 17.5 CPE Hours Course Code: ICM Location: Sheraton Ft. Lauderdale Airport Hotel Developer: Florida Institute of CPAs Early Bird Price: $445 FICPA • $695 Nonmember Regular Price: $500 FICPA • $750 Nonmember Start off 2016 with two full days of sessions designed specifically for CPAs in Industry. Learn how to cultivate and motivate your financial talent.

Explore current wage and hourly hot topics. Discuss issues in forensic accounting, selling your business and A&A for industry. This, and much more, at the only FICPA conference tailored to address your unique issues.

Miami

in industry, government and education. This course complies with the ethics requirements for Florida CPAs established by the Florida Board of Accountancy.

Tampa

Tax

Ethics

The Best Federal Tax Update Course by Surgent

Ethics: Protecting the Integrity of Florida CPAs in Industry

Date: Jan. 13, 2016 • CPE Credit: 8 TB Course Code: BFTU25 Location: Ocala Courtyard Marriott Instructor: Patrick Deo Early Bird Price*: $199 • Regular Price: $254 Both businesses and individual clients will be affected by all of the tax changes that require the tax advisor to engage in extensive tax planning. You will be updated on the most important tax issues that require your attention, and this course will also review the major trends and changes in the case and regulatory law. Included is full coverage of all tax changes with a view toward planning.

Date: Mar. 23, 2016 Time: 8:30 a.m. – 12:30 p.m.

CPE Credit: 4 ETH Course Code: ETHIC Location: Tampa Airport Marriott Developer: Florida Institute of CPAs Early Bird Price: $99 • Nonmember: $164 Regular Price: $154 • Nonmember: $219 This new ethics seminar is designed for CPAs practicing in business and industry. Join us to address ethical practices in business including fraud, corporate accounting, and the AICPA Code of Professional Conduct. We’ll also review Florida Statutes 473 and 455 and Administrative Code 61H. This course fulfills the ethics requirement for Florida.

Orlando

Tax

Conference CPAs in Industry Conference

Tax

NEW! Tax Form Boot Camp: LLCs,

Partnerships and S Corporations

Date: Jan. 14, 2016 • CPE Credit: 8 TB Course Code: TFBC00 Location: Homewood Suites Miami-Blue Lagoon Instructor: Deborah Phillips Early Bird Price*: $290 • Regular Price: $345 The course provides a comprehensive understanding of the preparation of both S corporation and partnership/LLC tax returns, along with the underlying laws, regulations and more. The course and instruction delivery is geared toward the basic understanding and progresses to complex issues. The boot camp allows staff to discover the connections and alterations of these widely-held entity structures, while also providing a valuable reference for the participant’s future use.

Preparing Individual Tax Returns for New Staff and Para-Professionals Date: Jan. 15, 2016 • CPE Credit: 8 TB Course Number: PITR00 Location: Rosen College of Hospitality Instructor: James A. Vastarelli Early Bird Price*: $290 • Regular Price: $345 The objective of this course is to train new staff accountants, data processing employees, paraprofessionals, and bookkeepers to prepare a complicated federal individual income tax return.

Over the years, thousands of new staff have received practical, hands-on experience to become familiar with tax forms. This course covers the latest tax law changes, making it essential for your new staff.

Date: March 24 - 25, 2016 Time: 7:15 a.m. (Registration at 8 a.m.) • CPE Credit: Up to 17.5 CPE Hours Course Code: IC Location: Tampa Airport Marriott Developer: Florida Institute of CPAs Early Bird Price: $445 FICPA • $695 Nonmember Regular Price: $500 FICPA • $750 Nonmember Start off 2016 with two full days of sessions designed specifically for CPAs in Industry. Learn how to cultivate and motivate your financial talent.

Explore current wage and hourly hot topics. Discuss issues in forensic accounting, selling your business and A&A for industry. This, and much more, at the only FICPA conference tailored to address your unique issues.

Ocala

Tallahassee

West Palm Beach

Ethics

Tax

Tax Preparing Individual Tax Returns for New Staff and Para-Professionals

Ethics: Protecting the Integrity of Florida CPAs (4980)

The Best Federal Tax Update Course by Surgent

Date: Jan. 12, 2016 • CPE Credit: 4 ETH Course Code: ETH50 Location: Ocala Courtyard Marriott Instructor: J. Ed Grossman Early Bird Price*: $99 • Regular Price: $154 Redesigned for 2015, this course focuses on real-life ethical issues faced by individuals and organizations.

Through lecture and class discussion, the course addresses the most common errors as well as newly-revised and proposed interpretations, rulings and legislation that impact the practice of public accounting in Florida. The course is designed for CPAs in public accounting as well as those working

Date: Jan. 12, 2016 • CPE Credit: 8 TB Course Code: BFTU20 Location: TBD Instructor: Patrick Deo Early Bird Price*: $199 • Regular Price: $254 Both businesses and individual clients will be affected by all of the tax changes that require the tax advisor to engage in extensive tax planning. You will be updated on the most important tax issues that require your attention, and this course will also review the major trends and changes in the case and regulatory law. Included is full coverage of all tax changes with a view toward planning.

= Blended Learning Workshop 38 JAN. 10-MARCH 10, 2016

•

= Live Conference Simulcast

•

= Seminar Days

•

Date: Jan. 12, 2016 • CPE Credit: 8 TB Course Number: PITR10 Location: TBD Instructor: James A. Vastarelli Early Bird Price*: $290 • Regular Price: $345 The objective of this course is to train new staff accountants, data processing employees, paraprofessionals, and bookkeepers to prepare a complicated federal individual income tax return.

Over the years, thousands of new staff have received practical, hands-on experience to become familiar with tax forms. This course covers the latest tax law changes, making it essential for your new staff. = Take Two!

•

= Value-Priced Seminars

Of Course!

S AVE THE SE EVEN T DAT E S From full-fledged conferences to flexible Seminar Days, we offer the highest quality CPE to meet your needs. Mark your calendar for these events around the state!

Not-for-Profit Organizations Conference Tampa May 26-27, 2016

MARCH CPAs in Industry 2016 Ft. Lauderdale Ft. Lauderdale March 24-25, 2016

Florida State University Accounting Conference (16 CPE) Tallahassee May 5-6, 2016 www.ficpa.org/FSUAC

CPAs in Industry 2016-Tampa Tampa March 24-25, 2016

JUNE Mega CPE Conference Orlando June 8-11, 2016

APRIL Health Care Industry Conference (18 CPE) Orlando Apr. 28-29, 2016

SEPTEMBER MAY Not-for-Profit Organizations Conference Ft. Lauderdale May 26-27, 2016

Accounting & Business Show Ft. Lauderdale September 28-30, 2016

Live Simulcast Attendance Can’t attend in person? We bring select FICPA conferences to the convenience of your home or office! Conferences offering simulcast coverage are denoted with this symbol . To register, visit the conference webpage or call the FICPA Member Service Center at (800) 342-3197.

To register, call 800.342.3197 or 850.224.2727, or visit ficpa.org/cpe.

www.ficpa.org

39

Learn on the move with Right Time. Right Place. Right Price.

Your busy schedule can make earning CPE credits difficult. The FICPA’s LearnLinx CPE is the only source you need for online courses. With hundreds of offerings, we have the topics and instructors you want, even on evenings and weekends. See the FICPA website for a complete listing of online courses. Check out these upcoming sessions!

Accounting and Auditing Credit Date Hours Code Jan. 11 2 AA ACSR4

Title Systemic Risk – Six Mega-Trends Facing Organizations Today

Jan. 12

1 AA

SLGWBR10 Understanding the Impact of Auditing Risk in this Economic Environment

Jan. 13

8 AA

4152293G

Controls, Risks and Financial Reporting

Jan. 13

8 AA

4152293F

Controls, Risks and Financial Reporting

Jan. 14

1 AA

4153048B

Leases: Private Companies

Jan. 14

2 AA

4153047C

Revenue: Private Companies

Jan. 15

8 AA

ACUPBF05

Understanding and Preventing Business Fraud

Jan. 18

8 AA

4152788F

Common Frauds and the Internal Controls Designed to Prevent and Detect Them

Jan. 18

8 AA

4152788E

Common Frauds and the Internal Controls Designed to Prevent and Detect Them

Jan. 20

8 AA

ACAAU02

Accounting and Auditing Update

Jan. 22

8 AA

4151664F

Effective Workpaper Techniques: Building a Better Workpaper

Jan. 22

8 AA

4151664E

Effective Workpaper Techniques: Building a Better Workpaper

Jan. 22

4 AA

4152867E

Practical Guide to Accounting Fraud Webcast

Jan. 26

8 AA

4152645E

Fraud and the CPA Profession

Jan. 26

8 AA

4152645C

Fraud and the CPA Profession

Jan. 27

2 AA

ACSR5

Systemic Risk – Six Mega-Trends Facing Organizations Today

Jan. 28

8 AA

4151913D

Audits of 401(k) Plans

Jan. 28

8 AA

4151913C

Audits of 401(k) Plans

Jan. 29

8 AA

4153033G

Fresh Start, Fair Value and Impairment Accounting

Jan. 29

8 AA

4153033F

Fresh Start, Fair Value and Impairment Accounting

Feb. 11

8 AA

4152669F

Detecting Fraudulent Financial Reporting

Feb. 11

8 AA

4152669E

Detecting Fraudulent Financial Reporting

Feb. 12

8 AA

4152522G

Disclosure: The Key to Financial Statements

Feb. 12

8 AA

4152522F

Disclosure: The Key to Financial Statements

Feb. 17

8 AA

4152785F

Documentation Requirements, Design and Reviewing Techniques of Workpapers

Feb. 17

8 AA

4152785E

Documentation Requirements, Design and Reviewing Techniques of Workpapers

Feb. 18

4 AA

4152867F

Practical Guide to Accounting Fraud Webcast

40 JAN. 10-MARCH 10, 2016

Of Course!

Feb. 19

8 AA

4152296E

Private Company Reporting Options: More Changes Ahead

Feb. 19

8 AA

4152296D

Private Company Reporting Options: More Changes Ahead

Feb. 19

8 AA

4152780F

U.S. GAAP and IFRS Divergence

4152546E

Audit Standards Update: Clarity Standards Overview

Feb. 22

8 AA

Feb. 22

8 AA

4152546D

Audit Standards Update: Clarity Standards Overview

Feb. 23

8 AA

4151060E

Audit Standards Update: Clarifying Risk Assessment

Feb. 23

8 AA

4151060D

Audit Standards Update: Clarifying Risk Assessment

Feb. 25

8 AA

4151416E

Key Ratio Analysis

Feb. 25

8 AA

4151416D

Key Ratio Analysis

Feb. 5

8 AA

4152042E

Reformatted Financial Statements 2015: Is the Endgame in Sight?

Feb. 5

8 AA

4152042D

Reformatted Financial Statements 2015: Is the Endgame in Sight?

Mar. 4 8 AA 4151408F

Efficient Financial Statement Preparation for Your Desktop and Online QuickBooks Clients

Mar. 4 8 AA 4151408E

Efficient Financial Statement Preparation for Your Desktop and Online QuickBooks Clients LearnLinx Webcasts continued on pg. 42

To register, call 800.342.3197 or 850.224.2727, or visit ficpa.org/cpe.

www.ficpa.org

41

LearnLinx Webcasts continued from pg. 41

Ethics Credit Date Hours Code Jan. 15 4 ETH ETHWBR13

Title Ethics: Protecting the Integrity of Florida CPAs

Government/Not-for-Profit Credit Date Hours Code Jan. 12 8 AA 4152965G

Title Staying Current with Nonprofit Accounting and Auditing

Jan. 12

8 AA

4152965F

Staying Current with Nonprofit Accounting and Auditing

Jan. 13

8 AA

ACGAAU05

Governmental Accounting and Auditing Update

Jan. 14

1 AA

SLGWBR8

Florida Auditor General Update

Jan. 17

2 AA

ACFG07

Federal Awards: Changes under the Revised Uniform Grant Guidance

Jan. 19

8 AA

4151039D

Advanced Auditing of HUD-Assisted Projects

Jan. 19

8 AA

4151039C

Advanced Auditing of HUD-Assisted Projects

Jan. 19

8 AA

ACNPAAT4

Not-for-Profit Accounting, Auditing & Tax Update

Feb. 9

8 AA

4152018C

Cost Principles for State and Local Governments and Nonprofit Organization

Feb. 10

8 AA

4152770F

Single Audits: A Case Study Approach

Feb. 10

8 AA

4152770E

Single Audits: A Case Study Approach

Feb. 18

4 AA

4152868D

Financial Statement, Tax and Government Fraud

Feb. 24

8 AA

4151268C

Governmental and Nonprofit Annual Update

Feb. 25

8 AA

4151554B

Interpreting The Yellow Book

Mar. 8

8 AA

4152326C

Avoiding Problems in Conducting Single Audits

Leadership Development Credit Date Hours Code Jan. 22 4 TB 4152600K

Title Professional Conduct and Ethics Webcast: Anticipating and Preventing an Ethical Crisis

Jan. 25

2 TB

ACBSL6

Business Strategy & Leadership; Plan, Execute, Win!

Jan. 26

2 BEH

ACFYS6

Find Your Strengths

Jan. 26

2 TB

ACGAW6

Generations at Work: Finding Common Ground

Jan. 28

8 BEH

4152904C

Multi-Task Role of the CFO/Controller

Jan. 28

8 BEH

4152418E

Negotiate for Success: Psychology of Power Persuasion

Jan. 28

8 BEH

4152418D

Negotiate for Success: Psychology of Power Persuasion

Feb. 4 4 TB 4152600L

Professional Conduct and Ethics Webcast: Anticipating and Preventing an Ethical Crisis

Mar. 3 4 TB 4152600M

Professional Conduct and Ethics Webcast: Anticipating and Preventing an Ethical Crisis

42 JAN. 10-MARCH 10, 2016

Of Course!

Management/Consulting Credit Date Hours Code

Title

Jan. 11

8 AA

4152558D

Corporate Finance Checkup: Renovate Your Analytical Toolbox

Jan. 11

8 AA

4152558C

Corporate Finance Checkup: Renovate Your Analytical Toolbox

Jan. 12

1.5 TB

ACNPD5

The CFO’s Role in New Product Development

Jan. 12

2 AA

ACTRR4

The Rittenhouse Rankings: Cut through Financial Reporting’s FOG

Jan. 14

1 TB

ACCOI03

AICPA Conflicts of Interest: A New 2015 Approach

Jan. 14

3 TB

SSSAWBR2 Social Security: Strategies and Advice for Your Clients

Jan. 18

3 TB

4153043B

Advanced Asset Protection Planning

Jan. 21

1 TB

4153041B

International Estate Planning

Jan. 25

2 TB

ACCMS6

Cash Management Strategies

Jan. 25

8 AA

4151447E

Stopping Fraud in Your Business

Jan. 25

8 AA

4151447D

Stopping Fraud in Your Business

Jan. 26

2 TB

ACCFF03

Cash Flow Forecasting: Helping Your Clients Plan Better for the Future

Jan. 26

2 TB

ACGEMI6

Galvanizing, Enabling, and Measuring Innovation

Jan. 27

8 TB

4151372E

Business Valuation: A Review of the Essentials

Jan. 27

8 TB

4151372D

Business Valuation: A Review of the Essentials

Jan. 27

8 TB

4152909E

Creating a Marketing Plan for the CPA Practice LearnLinx Webcasts continued on pg. 44

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43

LearnLinx Webcasts continued from pg. 43

Management/Consulting (continued) Credit Date Hours Code

Title

Jan. 27

8 TB

4152909D

Creating a Marketing Plan for the CPA Practice

Jan. 28

1.5 TB

ACNPD6

The CFO’s Role in New Product Development

Jan. 29

8 TB

4151115E

Construction Contractors: Special Tax and Accounting Considerations

Jan. 29

8 TB

4151115D

Construction Contractors: Special Tax and Accounting Considerations

Jan. 29

2 TB

4152729B

Divorce: Keeping It Separate

Jan. 29

2 AA

ACTRR5

The Rittenhouse Rankings: Cut through Financial Reporting’s FOG

Feb. 1

8 AA

4151536E

Finding Funding for Startups

Feb. 1

8 AA

4151536D

Finding Funding for Startups

Feb. 8

8 AA

4152555D

Create Reports that Matter: Turn Information into Action

Feb. 8

8 AA

4152555C

Create Reports that Matter: Turn Information into Action

Feb. 11

8 AA

4152000D

Enterprise Risk Management for Small and Medium-Sized Enterprises

Feb. 11

8 AA

4152000C

Enterprise Risk Management for Small and Medium-Sized Enterprises

Feb. 12

8 AA

4152350C

Financial Statement Analysis for Managers

Feb. 19

8 AA

4152588C

Financial Modeling and Driver-Based Planning

Feb. 22 8 AA 4152809C

Corporate Governance, Fraud and Control: Setting the Strategy and Executing it Efficiently

Feb. 23

2 AA

WEBNAR19 GAAP Changes for Industry - Why, Who, What, and When

Feb. 24

4 AA

4152775E

Small-Business Financial Statements

Feb. 26

8 AA

4152811C

Top 10 Tools for CFOs to be More Effective Business Partners

Mar. 7

8 AA

4152516G

Revenue: Present and Future

Tax Credit Date Hours Code Jan. 11 8 TB ACGHTC05

Title A Guide to Successfully Handling Tax Controversies

Jan. 11

8 TB

4152039D

Quality Control in a CPA Tax Practice: Overview of Circular 230 Change

Jan. 11

8 TB

4152039C

Quality Control in a CPA Tax Practice: Overview of Circular 230 Change

Jan. 12

2 TB

AC10994

1099 Changes and Best Practices

Jan. 12

8 TB

4151982E

Advanced Issues: The Art of the Estate Tax Return

Jan. 12

8 TB

4151123E

Choice of Entity Workshop

Jan. 12

8 TB

4151123D

Choice of Entity Workshop

Jan. 13 8 TB 4151398F

Partnership and LLC Taxation: Advanced Issues, Including Transfers of Interests and Liquidations

Jan. 13 8 TB 4151398E

Partnership and LLC Taxation: Advanced Issues, Including Transfers of Interests and Liquidations

Jan. 13

Settled and Approved: Fiduciary Accounting from Start to Finish

8 TB

4152186G

44 JAN. 10-MARCH 10, 2016

Of Course!

Jan. 13

8 TB

4152186F

Settled and Approved: Fiduciary Accounting from Start to Finish

Jan. 18

8 TB

4151979F

Form 1041 Workshop

Jan. 18

8 TB

4151979E

Form 1041 Workshop

Jan. 18 8 TB 4151525E

Tax Practice Conduct Standards: Circular 230 and AICPA Statements on Standards for Tax Services

Jan. 18 8 TB 4151525D

Tax Practice Conduct Standards: Circular 230 and AICPA Statements on Standards for Tax Services

Jan. 19

Nine Tax & Financial Planning Topics That Will Make You a Hero to Your Clients

8 TB

4153002E

Jan. 19 8 TB 4152918D

The Portable Exclusion, Marital Deduction and Future of Survivor’s and Bypass Trusts Planning

Jan. 19 8 TB 4152918C

The Portable Exclusion, Marital Deduction and Future of Survivor’s and Bypass Trusts Planning

Jan. 20

2 TB

AC10995

1099 Changes and Best Practices

Jan. 20

8 TB

4153022F

Affordable Care Act - Review and Update

Jan. 21

8 TB

ACATU03

2015 Annual Tax Update

Jan. 21

8 TB

4151375F

Preparing Complex 1040s

Jan. 21

8 TB

4151375E

Preparing Complex 1040s

Jan. 21

8 TB

4151507E

Strategies for Tax Dispute Resolution

Jan. 21

8 TB

4151507D

Strategies for Tax Dispute Resolution

Jan. 21

1 TB

4153045B

Tax Strategies for Startups

Jan. 22

8 TB

4153020E

Avoiding Tax Malpractice LearnLinx Webcasts continued on pg. 46

To register, call 800.342.3197 or 850.224.2727, or visit ficpa.org/cpe.

www.ficpa.org

45

LearnLinx Webcasts continued from pg. 45

Tax (continued) Credit Date Hours Code

Title

Jan. 22

8 TB

4153020D

Avoiding Tax Malpractice

Jan. 22

8 TB

4152549E

Tax Considerations for Buying and Selling a Business

Jan. 22

8 TB

4152549D

Tax Considerations for Buying and Selling a Business

Jan. 28

2 TB

AC10996

1099 Changes and Best Practices

Feb. 9

1 TB

4153009A

Americans Abroad: Foreign Retirement Accounts

Feb. 9

1 TB

4153010A

Americans Abroad: Passive Foreign Investment Companies (Form 8621)

Feb. 9

1 TB

4153012A

Americans Abroad: Special Compliance Requirements and Fixing Problems

Feb. 9

1 TB

4153008A

Americans Abroad: The Foreign Earned Income Exclusion (Form 2555)

Technology Credit Date Hours Code

Title

Jan. 11

2 TB

4152736B

Hyperlinks, Data Validation, Pivot Tables, Macros and More

Jan. 12

8 TB

4151030F

Advanced Excel Workshop

Jan. 12

8 TB

4151030E

Advanced Excel Workshop

Jan. 18

8 TB

4152879B

Transform Your Busy Season with Technology Tools You Already Use

Jan. 22

2 TB

4152982C

Excel Power User Module 2: Fundamental Functions, Concepts, Techniques

Jan. 29

8 TB

4151407F

QuickBooks Desktop Accounting Software Overview and Update

Jan. 29

8 TB

4151407E

QuickBooks Desktop Accounting Software Overview and Update

Feb. 5

2 TB

4152983C

Excel Power User Module 3: Six Critical Excel Functions

Feb. 12

8 TB

4152971F

Using QuickBooks Online: Tips and Tricks

Feb. 12

8 TB

4152971E

Using QuickBooks Online: Tips and Tricks

Feb. 19

2 TB

4152984C

Excel Power User Module 4: Handling Errors and Comparing Lists

46 JAN. 10-MARCH 10, 2016

Of Course!

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