November/December 2015 - Florida CPA Today | Volume 31, Number 6 by Florida Institute of CPAs

florida C P A

TODAY

NOVEMBER/DECEMBER 2015

VOLUME 31, NUMBER 6

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 Chairâ&#x20AC;&#x2122;s message 6 DOR update 24 CPAs in the spotlight 26 Staff reports 30 News briefs

32 Marketplace 37 Of Course! Your CPE Source

Bitcoin Transactions

Cryptocurrency trickles into the mainstream

features 8

IT Security Policies Not just for big business

The Collaboration Triple Play Financial-service offerings benefit CPAs and clients

Dedicated to Protecting the Future The Florida CPA/PAC

22 35

The 30th Annual Accounting Show Web Digest Asset Protection Issues for Florida CPAs

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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 Public Accountants, Inc., nor should statements be considered 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. Florida CPA Today is published bimonthly by the Florida 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. © 2015 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.

NOVEMBER/DECEMBER 2015

chair’s

MESSAGE

FICPA Staff: Always at Work for You W

e have an amazing staff at the FICPA. I’ve volunteered with our organization for years, in different roles, and I’ve worked with many of our employees. They strive to do what’s best for our members. As we roll out our Vision 20/20 plan, we rely on staff to research our ideas. They invest much time and energy to ensure we make the right decisions. When their research is complete, our Board assesses whether changes will be successful for and relevant to our members. We then make a strategic decision to implement, table or discard them. Second to none is the passion our staff members pour into their work to make our organization great. Our staff members, under the leadership of President/CEO Deborah Curry, go to great lengths to reach out to all sectors of our membership. We have dynamic staff who work with our student outreach and young CPA leadership programs. Our governmental affairs team advocates all year, working on policies and meeting with legislators and the Board of Accountancy. We have an award-winning Florida CPA

FICPA COO Donna Son (left) and Board Chair Mia Thomas work together to make a difference for members.

Today editorial team. And our CPE team constantly is developing and hosting new and relevant programs. These are just a few of the team that works hard to enable, engage and educate our members. FICPA COO Donna Son began her career with us over 25 years ago, in our accounting department. She served as chief financial officer for many years and became our chief operating officer last year. Her loyalty and the depth of her knowledge about our organization can’t be measured. When I hear her speak of the FICPA, she lights up. Our organization was founded on the principals of supporting our colleagues as well as our staff. We couldn’t be who we are without them. The next time you’re with our staff, please raise them up and say, “We appreciate you.” FCT

“Second to none is the passion our staff members pour into their work to make our organization great.” FLORIDA CPA TODAY

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DOR

update

state sales tax collected for the months during the previous calendar year for which taxable transactions were reported. • Method 2 – 60 percent current month/ previous year – Pay 60 percent of the state sales tax collected for the same month of the previous calendar year. • Method 3 – 60 percent current month – Pay 60 percent of the tax collected that will be reported on the next month’s return. When filing a sales tax return via the Department of Revenue (DOR) website, a calculator provides the estimated tax due under each method. A tax tutorial on calculating estimated tax is available on DOR’s Tax Education and Tutorials webpage at dor.myflorida.com/dor/taxes/education.html.

Calculating Estimated Tax By Janet L. Young, sales tax coordinator

lorida law requires business owners who paid $200,000 or more in state sales tax (excluding local option taxes and surtaxes) during the preceding state fiscal year (July 1-June 30) to pay estimated tax each reporting period beginning with the December return (due Jan. 1 of the next calendar year). Businesses must choose one of three methods1 for computing estimated tax due each reporting period and may change methods from one reporting period to the next. • Method 1 – 60 percent average tax liability – Pay 60 percent of the average

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Each year, DOR mails a letter to business owners who are newly obligated to pay estimated tax. To increase awareness, DOR will be adding features to the online salestax return to remind businesses to include their estimated tax payment. Businesses failing to pay estimated tax are subject to a loss of collection allowance and a 10 percent penalty on any underpayment of estimated tax, and must pay interest due on the underpaid amount. FCT For more information, email Janet L. Young, sales tax coordinator, at youngj@dor.state. fl.us.

Endnote An alternative method is available to boat, aircraft, and motor vehicle dealers with sales of at least one boat, aircraft, or motor vehicle with a sales price of $200,000 or more. For more information or to apply annually, see Form DR-300400, Boat, Motor Vehicle, or Aircraft Dealer Application for Special Estimation of Taxes. 1

FLORIDA CPA TODAY

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IT Security Policies: Not Just For Big Business

By Travis Vogt, CPA, CISA

unning a small to medium-sized business requires a multitude of responsibilities beyond providing client services. Human resources, office management and information technology (IT) often are handled by partners whose expertise has a higher value in client matters. Unlike other internal functions, IT often is outsourced to experts and then forgotten. Once a third party is hired to implement a firewall, malware protection and network monitoring, as long as email and internet continue to work, IT considerations are dismissed.

of the U.S. Department of Commerce, provides extensive online resources for IT security for small businesses.2 The Federal Communications Commission (FCC) has a tool called the “Small Biz Cyber Planner” that lets firms create a custom security policy based on relevant aspects of their lines of business.3

There are certain aspects of IT that should not be outsourced and left to run on their own. The landscape of cyber threats is evolving daily and unless firms create an environment of IT awareness, it’s only a matter of time until their highly sensitive data is compromised. Every implemented information security system, be it worldclass encryption or multi-factor authentication, has one inherent, undeniable weakness: the end user. A leading security firm estimates that over 90 percent of attacks originate as successful phishing campaigns1 – typically end users are duped into installing malicious software or providing credentials. A firm’s weakest link is its least technically aware employee. It is imperative to train employees on the basic practices required to keep data secure.

1) Passwords: One of the most important aspects of IT security is a strong password policy. Passwords are the first line of defense to sensitive data. One that is easily guessed or cracked can eliminate every other security feature put into place. The password section of an IT security policy should outline the importance of creating strong passwords and protecting them; forbid sharing passwords; and establish minimum creation requirements:

Creating, maintaining, and propagating a company-wide IT security policy is one of the easiest ways to communicate important security considerations to employees, and to and establish that IT security is everyone’s responsibility. There are many free and reliable online resources. The National Institute of Standards and Technology (NIST), part

A security policy should include certain sections that are industry and size agnostic, including the following (which are not intended to be all inclusive):

a. Minimum length: Generally, longer passwords are more secure. Accordingly, require passwords with at least 10 characters. b. Complexity: Character length isn’t enough. A small increase in complexity provides exponentially more security. A 10-character alphabetic password would take under 25 minutes to crack, assuming a hacker is using a computer that can make 100 billion password guesses per second (this is realistic based on currently available processing speeds). Replacing two characters with a symbol and a number will produce a 10-character password would take over

“A leading security firm estimates over 90 percent of attacks originate as successful phishing campaigns1 – typically end users are duped into installing malicious software or providing credentials.” 8

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nine months to break. Adding a capital letter pushes the estimated time to break a 10-character password to over 19 years.4 To ensure adequate complexity, the policy should require at least three of these: lower-case alpha, uppercase alpha, numeric or symbol. c. Expiration: Lengthy use of a password markedly increases the likelihood that it may be exposed. Passwords should be set to expire at least every 90 days and should be restricted from reuse for at least five change cycles. 2) Data security: This section should outline expectations for data storage and encryption. A good baseline is to prohibit the use of removable media, such as CDs and thumb drives, or limit the time (1530 days) data may be stored on them before it must be erased or destroyed. This section also should outline encryption requirements All emails containing sensitive information should be password protected (using the previously described password policy). Passwords should be communicated to the receiving party by telephone, text or instant messaging. 3) Mobile devices: Smartphones and tablets often are overlooked, but they’re just as important to secure. Many firms are adopting a bring-your-owndevice (BYOD) approach to hardware, and employees are using their own computers, tablets or smartphones to access company systems and data. The security policy should clearly outline that the company has the right to wipe data from the device if it is lost or stolen, or if employment is terminated. The policy should clearly state employees agree to this process, and that such an event is at the employer’s sole discretion. Additionally, all devices must be password protected with failsafe device data deletion after multiple incorrect password entries. Mobile virtual private network (VPN) applications may be necessary for devices used to connect to the firm’s network. 4) Unauthorized software downloads: The policy should enforce that employer-provided devices are company property and are not intended for personal software downloads. Employee downloads, including streaming, expose the company to risks ranging from FLORIDA CPA TODAY

relatively harmless bloatware to key-loggers sending sensitive information to hackers. It’s also a good idea to provide an approval and installation procedure for requesting new software. 5) Security incidents: These events should be clearly defined and amplified by a description of what is considered a security incident, how it is documented and the consequences for violations, based on a progressive discipline policy. Examples of security incidents include: • • • •

Password sharing Delayed reporting of lost or stolen mobile devices Unauthorized software installation Long-term storage of sensitive client data on a thumb drive

The goal of a security policy is to effectively communicate to employees the firm’s expectations regarding technology matters. Companies should use all available resources in designing their policy, include the minimum elements, and add sections that might apply only to certain ➡ www.ficpa.org

industries and areas. IT security policies should be as accessible as – and treated as importantly as – other firm policies. Many companies configure their devices to display a summary of IT policies that require active agreement before proceeding to login. These policies should be reviewed, updated and communicated to all employees at least yearly. No security policy will eliminate all cyber threats, but a good one will educate employees and show a companywide commitment – which, in today’s cyber-threat climate, is a good start. FCT Travis Vogt, CPA, CISA is the IS Compliance Manager at Landstar System, Inc. in Jacksonville. He holds a bachelor’s in accounting from the University of Florida and a master’s in accounting from the University of North Florida. Before joining Landstar, Vogt worked as an auditor for KPMG. Endnotes 1 Trend Micro http://www.trendmicro.com/cloudcontent/us/pdfs/security-intelligence/white-papers/wpspear-phishing-email-most-favored-apt-attack-bait.pdf

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NIST Small Business Information Security: The Fundamentals http://csrc.nist.gov/publications/nistir/ ir7621/nistir-7621.pdf 3 FCC Small Biz Cyber Planner 2.0 https://www.fcc.gov/ cyberplanner 4 Password Haystack: https://www.grc.com/haystack.htm 2

Regardless of industry or company size, security policies should cover these (and possibly other) issues: • • • • •

Password complexity Data storage and encryption Mobile device security Software approval and installation Security breaches

Access Florida CPA Today Archives Online 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

• Newly-certified staff receive an additional half off within three months of being certified. • If you hired a student member, we’ll upgrade them to an Associate or Regular Member free for the remainder of the membership year ending June 30, 2016. • Non-CPA Firm Administrators can join for free to manage staff memberships, CPE registrations, CPE certificates and more.

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The Collaboration Triple Play Financial-service offerings benefit CPAs and clients By Jeffrey Helms, CFA

he challenges CPAs face in running a successful practice are well known to most. Greater competition from robo-providers and low-cost mega firms, increased regulation (and regulatory dysfunction), and more demanding affluent clients are only some of the hurdles CPAs face today.

Studies have shown that as many as 52 percent of wealthy individuals were likely to obtain financial

In addition, the traditional business model of many CPA firms primarily emphasizes tax preparation and compliance. This results in two undesirable outcomes. First, clients perceive the relationship as a yearly interaction that largely is reactive in nature. Second, firm revenue depends solely on tax-preparation cycles and client retention, resulting in lower firm valuations when the time comes for a succession or transition plan for the principals.

In spite of all this, CPAs remain the most trusted advisor for most clients. So how can today’s practitioner their CPAs, if meet these challenges? To remain relevant, CPAs must deepen their offered. relationships by adding value to the traditional tax-compliance model they’ve always provided. They must look for new ways to proactively improve clients’ financial lives.

services from

Many CPA practices have begun offering financial services alongside their core offering of tax compliance. Studies have shown that as many as 52 percent of wealthy individuals were likely to obtain financial services from their CPAs, if offered.1 It is estimated as many as 50 percent of CPA firms may offer some level of financial services as part of their practice. Clearly these firms recognize the demand and are taking advantage of the 12 NOVEMBER/DECEMBER 2015

opportunity to broaden their services and diversify their revenue streams. When implemented properly and successfully, adding financial services can result in a triple play for CPA firms. First, unlike the traditional CPA revenue model, the typical financial services practice enjoys a steady stream of predictable quarterly revenue based on assets managed. Second, clients enjoy a more seamless experience by integrating their tax and wealth-management services. Third, the diversified revenue stream enhances the firm’s valuation when the time comes for succession or transition. However, not all CPA firms that offer financial services obtain the same level of success. A series of studies conducted by CEG Worldwide concluded there were two determinates of success: the service-delivery model used and the business model employed. We will briefly examine each.

Service-delivery model findings About one-third of CPA firms offering financial services have an internal service-delivery model, using employees or partners to deliver the services. A sizable majority of firms use the collaborative service-delivery model, where financial services are provided through employees or partners and through strategic relationships with outside providers (Table 1).2 Firms providing these services in house must pay salaries, benefits, compliance costs and other expenses. In contrast, firms relying on strategic collaborative relationships enjoy lower costs and substantially higher profit margins. Without the direct costs associated with employees and overhead, almost all the revenue finds its way to the bottom line (Table 2).2

Business model findings Business models were classified either as investment generalists or wealth managers. Investment generalists are practitioners offering a wide range of financial products without specializing in a single type. They tend to take a transactional approach, rather than a consultative one. Wealth managers take a consultative approach, focusing on fostering close relationships with their clients and the clients of other professional advisors. Because of their nature, many CPAs take a long-term, consultative approach with clients. They are wealth managers, even when they don’t call themselves wealth managers. It’s clear wealth management is a good fit for CPAs. It provides them with a framework for long-term, deep relationships with clients while addressing their comprehensive financial needs. Studies suggest roughly two-thirds of CPAs prefer wealth managers as collaborative partners, versus investment generalists.

ing to the bottom line. Equally important, the predictable revenue stream and higher margins greatly improve the CPA practice’s marketable value at succession time.

Factors for success CEG’s research found five factors necessary for success when developing a financial services practice. 1. The firm must commit financial and human resources to the collaboration with a strategic partner. Without the required attention, the financial services strategic alliance likely will fail. 2. Firm partners must identify prospects for the financial-services practice and introduce clients to the new menu of services. This presents the partners with an opportunity to re-engage with their clients and provide additional value. ➡

The economics of collaboration A strategic collaboration with a wealth manager typically involves a revenue sharing arrangement in which the CPA firm receives a percentage of an asset-based fee the client pays for comprehensive wealth-management services. The revenue share varies between 15 percent and 25 percent, depending on the level of commitment from the CPA firm, shared joint expenses and other factors. In terms of assessing the opportunity in a CPA practice, here’s a common rule of thumb: For every $1 million of CPA firm revenue, clients have combined investment assets of about $100 million. Assuming half of these assets were managed under a revenue-sharing arrangement of 25 percent, the CPA firm’s annual revenue would increase by $125,000, with most of it flowFLORIDA CPA TODAY

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3. The firm must be able to access the wealth-manager partners on a case-bycase basis to provide true integrated service to the client. 4. The strategic alliance partner must have expertise in all facets of planning. Investment management, tax mitigation, wealth protection, generational wealth transfer and charitable planning all are needs of today’s affluent client. 5. A formal business and marketing plan is necessary to ensure accountability and measure progress and success. CPA firms that wish to adapt to today’s changing competitive environment by adding financial services should carefully consider the service-delivery model and business model offering the best strategic fit for their clients and principals. Successful implementation can result in enhanced client relationships and significant improvement in bottom-line results and firm value. FCT Jeff Helms, CFA is the managing partner of First Coast Wealth Advisors in St. Augustine. He is a certified retirement coach and the author of Generation R: A Retirement Nation at Risk and What Great Investors Know. Helms is a graduate of CEG’s “Breaking Through” wealth coaching program and has developed successful strategic alliances with CPA firms, law firms and insurance firms throughout Florida. His firm has produced research and white papers, available on request, on professional collaboration and strategic alliances. For more information, visit www.firstcoastadvisors.com. Securities and Advisory Services offered through Geneos Wealth Management. Member FINRA/SIPC.

Endnotes CEG Worldwide, “Building Powerful Strategic Alliances,” 2010. 2 CEG Worldwide, “Capturing the Potential: How CPA Firms Are Building Successful Financial Services Practices,” 2002. 1

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Service Delivery Models External 1%

Internal 34%

Collaborative 65%

Table 1. Many firms use the collaborative service-delivery model.

Average Gross Revenue from Financial Services $1,200,000

$1,062,122

$1,000,000 $800,000

$651,959

$600,000 $400,000 $200,000 $0 Internal Model

Collaborative Model

Table 2. Firms that rely on strategic collaborative relationships enjoy lower costs and higher profit margins.

COVER

story

Bitcoin Transactions Cryptocurrency trickles into the mainstream By Michael Kridel, CPA/CFF/CITP, CFC

here was an award-winning Broadway play and then movie titled “Bell Book and Candle.” The cast, including Jimmy Stewart, Kim Novak, Jack Lemmon and other superior actors, presented a take on magic that IMDb.com summarized as, “A modernday witch likes her neighbor but despises his fiancée, so she enchants him to love her instead...only to fall in love with him for real.” That description is a good introduction to the smoke and mirrors that led to cryptocurrencies, which have rapidly evolved into a viable means for financial transactions. A generation of entrepreneurs, primarily overseas, loved cash flow but distrusted the central banks, so in 2008 an unidentified individual or group, known as Satoshi Nakamoto, created a cryptocurrency to bewitch the disenchanted and untrusting denizens with secure electronic transactions and it became love at first byte. It was released in the wild as open source code in 2009 as a virtual currency called Bitcoin, based on an unlikely combination of anonymity, full transactional disclosure and mutual distrust. And the magic of this system was that it could combine those competing and polar concepts into a system that has merely scratched the surface financially and is positioned to compete with the world’s central banks in a time of faltering banking in countries such as Greece, Spain, Italy, Argentina and, recently, even Puerto Rico. Today, Bitcoin is the dominant cryptocurrency and the only one of more than 500 varieties that is not called an “altcoin,” though they all are referenced as “cyber-

currencies” or “virtual currencies.” Most major online retailers, including Amazon, accept Bitcoin for payment. Even the IRS has addressed cryptocurrency issues and, in Notice 2014-21, addressed tax issues of virtual currencies. The Notice defined a virtual currency as a digital representation of value functioning as a medium of exchange, a unit of account and/or a store of value. Perhaps more importantly, the Notice provides 16 questions and answers about virtual currency transactions. While cryptocurrencies are not legal tender anywhere in the world, it has a convertible, equivalent value in currency. Interestingly, as of this writing, virtual currencies are not subject to Foreign Bank and Financial Accounts reporting. I would not assume this to be the case for much longer. There are many champions of virtual currencies, notably the Winkelvoss brothers of Facebook fame who in 2011 lost $1.5 million in a virtual currency Ponzi scheme. It turns out 2011 was a watershed for virtual currency crime. The now infamous Silk Road, a criminal’s Match. com, began its trek toward becoming a clearinghouse for felonies of every kind and, of course, Bitcoin was the currency of choice. In June 2015, the founder of Silk Road, a young man named Ross Ulbricht, was sentenced to life in a federal prison for seven convictions (primarily related to drug dealing) while Silk Road operated. The largest failure to date was the implosion of Mt. Gox, the dominant Bitcoin exchange based in Japan that filed for bankruptcy in February 2014. Between $350 and $429 million Bitcoins had gone missing and only

“The core values of the profession, in and of themselves professional magic, tempered by professional skepticism will propel CPAs to the forefront of harnessing the power of this newly discovered transactional force.” 16 NOVEMBER/DECEMBER 2015

a small portion (7,000 Bitcoins as compared to 650,000 to 744,400 unaccounted Bitcoins) was attributable to any kind of cyber-hacking. By March, a class action suit was filed in Chicago and Mt. Gox filed a Chapter 15 petition for bankruptcy (no, that isn’t a typo). Chapter 15 actions are based on a United Nations model for cross-border insolvencies. In August 2015, Japanese police arrested the founder of Mt. Gox, Mark Karpeles, on charges of what we, as accountants, would consider an immaterial misdirection of Bitcoins. It was, however, the only arrest made in the investigation. Interestingly, in January 2015, law enforcement agencies linked Mt. Gox to Silk Road and for a time thought Karpeles was Silk Road’s Dead Pirate Roberts, the alter-ego of Ross Ulbricht. What has prevented Bitcoin from overrunning electronic financial transactions? Coinbase, a major Bitcoin wallet and exchange founded in 2012 and based in San Francisco, has more than two million users. Martine Niejadlik, Coinbase’s first chief compliance officer, believes there is an inherent conflict in definition and perception of Bitcoins. As previously noted, the IRS issued Notice 201421 in which it defined Bitcoins as property rather than currency. Accordingly, each transaction will produce two likely tax events: the actual exchange of a cryptocurrency for goods or services and a second, disguised tax event owing to the change in value of Bitcoins used in the transaction from the date of purchase to the date of transfer to the seller’s electronic wallet. The Financial Crimes Enforcement Network, however, considers Bitcoin as a currency. One can only imagine the global confusion as other countries weigh in on cyber-transactions. Niejadlik said, “…the main question is whether there will be consistent answers….” That question still is twisting in the wind. Niejadlik went on to say, “The ‘big four’ are hesitant to sign off on things like whether a company is actually holding the Bitcoin they say they are, think Mt. Gox, and for that matter, how to even properly account for such items on financial statements.” Add the dynamics of antiterrorism and anti-money laundering efforts and you have a perfect storm of systemic gridlock. Moreover, startups are required to have functioning, yet arcane systems in place from the first day of business, lending them to paralysis based on “Know Your Customer” rules and the dreaded roll call of prohibited parties that appear on the Office of Foreign Assets Control list. FLORIDA CPA TODAY

The media, too, has brought its own kind of black magic to the mix, publicizing cryptocurrency failures and alleged crimes. It’s a push/pull between regulatory compliance and usability, facilitated by technology. These cyber-exchanges, their customers, financial institutions, governments and the auditors at the pressure point of these competing needs must strive for balance and vigilance in a rapidly evolving environment that is, we must remember, based on mutual distrust. A recurring criticism of Bitcoin revolves around the traditional concept of the underlying assets backing the value of currency. Cryptocurrency critics posit that because Bitcoin has no intrinsic value, it must be worthless. Supporters, though, argue otherwise because Bitcoin is regulated by the passage of time. Travis Patron, a digital money researcher and author, goes so far as to recall the revered economist Milton Friedman’s “k-percent rule” wherein the supply of money is computed by application of known macroeconomic and financial elements targeting specific levels or ranges of inflation. A central bank, then, would have no flexibility as the supply of money increases and monetary ➡ www.ficpa.org

COVER

story

policy decisions could be reliably predicted. A paradigm of chronological regulation would back a digital economy, pushing aside central banking. This concept would even push aside the central bank theory of the goblin-controlled Gingrots Wizarding Bank in Harry Potter’s world, because even wizards and witches couldn’t permanently control time. And here may be the acid test of a Bitcoin economy in an uncertain world of terrorism, global crime, espionage, piracy and fear: Bitcoin is becoming the currency of choice for paying ransoms. Cash is an also-ran. Electronic hostage taking is fast becoming the crime of opportunity and choice for organized crime, governments and terrorist organizations. The first confirmed form of widespread (240,000 computers) e-napping occurred in late 2013 with the release of CryptoLocker that rapidly spread around the world. In July 2015, two Florida men (it’s always Florida, isn’t it?) were arrested for infecting victims’ computers with malware directing them to pay Bitcoin ransoms on the same website (Coin.mx) they used to launder money. Here is the current message from this cauldron of currencies, regulation, banking, commerce and magic making cryptocurrencies work and grow: there is reasonable chance world economies are moving slowly, but ever so much closer, toward reduced reliance on central banking. This, in turn, presents growth opportunities for CPAs who provide assurance, consulting and forensic services. Globalization largely is facilitated by enhanced technologies and CPAs are struggling to keep pace. Granted there is a global designation – the Chartered Global Management Accountant – conferred by the AICPA, and IFRS is likely to gain more traction than it has to date. Yet in reality, we are not yet prepared technologically, academically, systematically and emotionally to effectively work with cryptocurrencies. That said, the core values of the profession, in and of themselves professional magic, tempered by professional skepticism will propel CPAs to the forefront of harnessing the power of this newly discovered transactional force.

Buying With Bitcoins The companies listed below accept bitcoins as payment. If you can’t find physical or online stores that accept bitcoins for the item(s) you require, the easiest way to turn your digital currency into “realworld” goods and services is via gift cards. Plenty of gift-card businesses accept bitcoins and the cards can be used at a surprising number of major retailers such as Walmart, Amazon, Target and Nike. For U.S. customers, companies such as Gyf are an option. Source: http://www.coindesk.com/information/ what-can-you-buy-with-bitcoins/ • • • • • • • • • •

Virgin Galactic Expedia.com Square TigerDirect.com Overstock.com Dish Network Microsoft Intuit Newegg.com Dell

In Star Trek: The Next Generation, the Borg told Capt. Picard “resistance is futile.” So it is with cryptocurrencies. Like the young witch in “Bell Book and Candle,” we like the idea of enhanced financial transactions but resent certain government regulation, and we use our professional standards to shelter our clients by providing them with competent and proactive shields. Along the way, despite the fear, doubt and worry, we will find ourselves aligning with cryptocurrencies as a means of enhancing our clients’ profitability through updated standards and procedures. It ultimately is a win-win opportunity for the profession. FCT Michael Kridel is a principal with Rehmann LLC in Boca Raton. He is the litigation services practice leader of Rehmann Consulting and works closely with Rehmann Corporate Investigative Services. Kridel has practiced public accounting in South Florida since graduating from George Washington University in 1974. Before joining Rehmann in 2013, he was a partner with Daszkal Bolton LLP for almost 17 years after practicing 18 years as a sole practitioner.

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Dedicated to Protecting the Future

By Justin Thames, director of governmental affairs

nother election year is approaching and the stakes are high for the CPA profession. This yearâ&#x20AC;&#x2122;s ballot will include five CPAs, four of whom are incumbent state representatives.

The results of each election can shape the next 20 years for the profession. Ensuring incumbent CPA legislators are reelected, and increasing the number of CPAs serving in the Legislature, is a top priority for the Florida CPA Political Action Committee (Florida CPA/PAC). By participating in this yearâ&#x20AC;&#x2122;s Top 250 fundraising campaign, these firms have shown their dedication to our

common goal of protecting the future of the accounting profession and increasing its representation at the state level. The Florida CPA/PAC has helped elect many Democratic and Republican candidates who understand the profession and have relationships with local CPAs. Individual CPAs and firms throughout the state make an investment each year to safeguard decades of progress the profession has made in Florida. History has shown the best way to help ensure the profession is well represented in Tallahassee is by helping elect the best candidates. Thank you to the firms and managing partners who support the efforts of the Florida CPA/ PAC. These committed few, among the more than 18,000 members of the FICPA, are ensuring all CPAs continue to have a voice in the political process. The profession will continue to achieve its goals because of your commitment.

F LO R I D A Florida CPA Political Action Committee, Inc.

Join The PAC www.ficpa.org/paccontribute

Contributions are strictly voluntary and are not deductible for federal tax purposes. The Florida CPA/PAC is an entity completely separate from the FICPA. The Florida CPA/PAC is supported solely by the voluntary contributions of members of the FICPA and others. The Florida CPA/PAC is registered as a corporation with the Florida Division of Corporations and as a Political Committee with the Florida Department of State. 20 NOVEMBER/DECEMBER 2015

PLATINUM CLUB ($5,000)

Blain Heckaman, CPA Kaufman, Rossin & Co. Miami

Antonio L. Argiz “Tony” MBAF Miami

GOLD CLUB ($2,000)

Les W. Eiserman, CPA, CVA

CliftonLarsonAllen LLP Orlando, Tampa, Lakeland, Winter Haven, Fort Myers and Naples

Winston K. Howell

Thomas Howell Ferguson, PA, CPAs Tallahassee

SILVER CLUB ($1,000)

Percy J. Legendre III, CPA, PA

W. Henry Hurst Jr.

Bashor & Legendre, LLP Tampa, St. Petersburg & Plantation

The Hurst Company CPAs, PA Amelia Island

Ronald E. Jackson, CPA

G. Michael Stone

Saltmarsh, Cleaveland & Gund Pensacola, Tampa Orlando & Fort Walton Beach

Neal J. Von Stein, CPA

Stone, Parker & Company CPA, PA Port Richey

The LBA Group Jacksonville

Byron E. Shinn

Shinn & Company, PA Bradenton

Jeffrey P. McClanathan McClanathan, Burg & Associates, LLC St. Petersburg

Jeffrey Tuscan

Tuscan & Company, PA Fort Myers

BRONZE CLUB ($500)

Nestor Caballero Alberni Caballero & Fierman, LLP Coral Gables

FLORIDA CPA TODAY

Abby Dupree

Carroll and Company, CPAs Tallahassee

Michael R. Pender Jr., CPA

Cavanaugh & Co., LLP Sarasota

W.G. Spoor

Spoor & Associates, PA St. Petersburg

J. Mort O’Sullivan, III

Warren Averett, LLC Managing Member of the Gulf Coast Division www.ficpa.org

C PA s I N

the spotlight

Transitions

relocation of Christopher Howell to assume the role of market leader for the Tampa office.

Clearwater: M. Javier Zuñiga has been promoted to principal at PDR CPAs.

Phil Focaracci

Carlos F. Garcia

Coral Gables: Verdeja, DeArmas & Trujillo LLP announces it has promoted Manual Alvarez to senior manager in its audit department. Miami: Kabat, Schertzer, De La Torre, Taraboulos and Company (KSDT) announces it has merged with SI Gordon & Company. Orlando: Moore Stephens Lovelace has named Laurie Padykula as tax manager in its Orlando office.

Christopher Howell

Natasha Novikov

Jacksonville: Carr, Riggs & Ingram, LLC (CRI) announces it has merged with Jacksonville-based CPA firm Harbeson, Fletcher & Bateh, LLP. Sarasota: Kerkering, Barberio & Co. announces that Janine Colpitts has been promoted to senior accountant and Matthew Rzepa has been promoted to in-charge accountant.

Laurie Padykula

West Palm Beach: Cocuy, Burns & Co. PA and Templeton & Company LLP combined practices. Juan Cocuy and Tom Burns became partners in the newly combined firm, Templeton & Company.

Who’s News Constance Rossi

Seminole: CPA Partners, LLC announces that Joe Colone has joined the firm, heading the

Ashley Salter of Kerkering, Barberio & Co. in Sarasota has been selected to participate in the 2015-2016 Leadership Sarasota County Program, developed to encourage continuing stewardship and oversight of the community.

business valuation department. Tallahassee: Thomas Howell Ferguson PA welcomes Dennis Gallant to the position of senior manager, tax services; and Phil Focaracci and John Spence to the firm’s tax services department. Tampa: Thomas Howell Ferguson PA announces the

Carlos F. Garcia of Goldstein Schechter Koch (GSK) in Miami has been appointed to the Coral Gables Chamber of Commerce Board. Christina Worley of Castle Wealth Management in West Palm Beach has earned the Chartered Financial Analyst (CFA®) designation.

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.

24 NOVEMBER/DECEMBER 2015

Constance Rossi and Michael Reed of Stahl Consulting Group PA in Tampa have been awarded the Certified in Financial Forensics (CFF) credential by the AICPA. Ellen L. Joseph of Ellen L. Joseph CPA Chartered is co-managing member of Edgepoint Solutions, LLC, which has developed and licenses cloud-based solutions

FLORIDA CPA TODAY

for employers to comply with the Affordable Care Act. Leslea Ellis of Leslea Ellis LLC in Fort Myers was appointed to serve on the Florida Barâ&#x20AC;&#x2122;s Grievance Committee for the 20th Judicial Circuit. Natasha Novikov was named the 2015 Certified Fraud Examiner

of the Year by the Association of Certified Fraud Examiners at its 26th Annual Global Fraud Conference in June. Steven Morrison of Morrison, Brown, Argiz & Farra, LLC was appointed to the AICPAâ&#x20AC;&#x2122;s Auditing Standards Board for the 2015-2016 year. FCT

www.ficpa.org

STAFF

reports

From FICPA staff reports

Young CPAs By Jennifer Allen, student initiatives manager

FICPA student ambassadors make connections

he FICPA’s Student Ambassador Program is helping to build a pipeline of future CPAs. Throughout the state, fourth- and fifth-year accounting students volunteer on university campuses to connect students and faculty with FICPA members, leadership and staff. The ambassadors’ promote the CPA profession; provide information about FICPA membership; and create student programming related to accounting careers, resume writing and interviewing skills, and preparing for the CPA Exam.

The FICPA connects ambassadors with local FICPA members to help build their networks and support them on their journeys to becoming a CPAs. The FICPA thanks its 2015-2016 student ambassadors for their hard work on behalf of the accounting profession.FCT For more information about student initiatives contact Jennifer Allen, student initiatives manager, at allenj@ficpa.org or at (850) 224-2727, Ext. 422. Pg. 28

➡

• Florida Atlantic University Alejandro Escalante Genaro Fernandez Maria Garcia Peter Nicholson • Florida State University Joe Huard • Hodges University Gailene Gumbs • Stetson University Chris MacLeod • University of Central Florida Asad Ahmad Charles Schultz • University of South Florida Carol Lovell • University of South Florida (Manatee-Sarasota) Alicia Whitworth • University of Tampa Patrick Cala • University of West Florida Nicole Fryback Heineken Nicole Nabors

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. 26 NOVEMBER/DECEMBER 2015

FLORIDA CPA TODAY

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STAFF

reports

➡ Continued from Pg. 26

Governmental Affairs By Justin Thames, director of governmental affairs

Local professionals welcome BOA to South Florida

efore their July meeting, the Florida Board of Accountancy received a warm welcome to the Miami area at a networking reception hosted by Hinshaw & Culbertson LLP, Morris Brown Argiz and Farra LLC, CPAs and SunTrust Bank. The well-attended event, held at the Biltmore Hotel in Coral Gables, brought together legal, banking and CPA professionals from the South Florida region. In addition to interacting with BOA members and DBPR staff, attendees heard from Lt. Gov. Carlos Lopez-Cantera about the progress Florida’s economy has made and his recent campaign launch for the U.S. Senate. “The Board’s decision to hold a meeting in Miami gave South Florida CPAs a firsthand look at the Board’s agenda and the regulatory process,” BOA Chairman Steve Vogel said. “The Coral Gables

28 NOVEMBER/DECEMBER 2015

The Florida Board of Accountancy met recently in Coral Gables. Pictured left to right: Cynthia Borders-Byrd, Jim Lane, Chair Steve Vogel, Maria Caldwell, Steve Riggs III, Lt. Gov. Carlos Lopez-Cantera, Tracy Keegan and Dave Dennis.

venue presented a unique opportunity to bring CPAs and other professionals together for a delightful evening reception. Board members reside in various Florida counties and it was rare and enjoyable to hold the meeting in the Miami area.”

The South Florida visit is one of many stops for the BOA as they meet throughout the state. In recent years, the Board has made it a priority to meet in various part of the state to give CPAs better access to the regulatory process. FCT

From FICPA staff reports

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

Consider Foundation for year-end contributions

he FICPA Educational Foundation provides scholarships and education programs to Florida accounting students. The Foundation, supported by the generous donations of FICPA members, provides more than $115,000 in scholarships each year. With the end of the year approaching, we hope youâ&#x20AC;&#x2122;ll consider the Foundation when making year-end contributions. The Foundation is listed as a registered charity with Fidelity Charitable, so you also can support the Foundation and its scholarship programs through a donor advised fund. Giving to the Foundation is easy, convenient and personalized. There are numerous ways to give including endowments, legacy, annual membership and firm giving. Commitments may be paid as one-time contributions or during a five-year period. Donations can be done online, for your convenience. Visit our website, www.ficpa.org/WaystoGive, to learn more about the giving option that works best for you. If youâ&#x20AC;&#x2122;re considering a year-end contribution, please think about joining our growing list of Life Members ($500), Friends of the Foundation ($1,000) or Annual Members of the Foundation ($50). FCT For more information about Foundation membership or scholarship programs, contact Foundation Development Director Jason Zaborske, at zaborskej@ficpa.org or (850) 251-7274.

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The Foundation holds great networking events throughout the year, providing opportunities to meet those involved with the Foundation and provide scholarships to deserving accounting students.

Save these dates for 2016 Foundation events! 27th Annual 1040K Run April 23, 2016 Suncoast Scramble Golf Tournament May 6, 2016 Ocean Reef Family Retreat & Golf Tournament July 28-31, 2016 Jeans for Scholarships May 22 and Oct. 21, 2016

www.ficpa.org

NEWS

briefs

Morrison appointed to Auditing Standards Board

ICPA member Steven Morrison

our FICPA member-firms were ranked among the top 200 accounting firms in the nation by INSIDE Public Accounting (IPA 200). More than 500 firms, along with many CPA firm associations, participated in the survey used to identify the IPA 200. IPA 200 firms range in size from 58 to 235 staff members, and from $15 million to $32.4 million in net revenue.

was appointed to the AICPA

Auditing Standards Board for the 2015-2016 year. Morrison is a principal in the auditing department at Morrison, Brown, Argiz and Farra in Miami. He has served as chair of

The FICPA congratulates these member-firms:

the FICPA Accounting Principles and Auditing Standards Committee and is

Member-firms rank among IPA Top 200

Steven Morrison, CPA

current chair of the Miami Downtown Chapter. He also has served on the AICPA National Advanced Accounting and Auditing Technical Symposium

• • • •

Daszkal Bolton LLP, Boca Raton James Moore & Co. PL, Gainesville Kerkering Barberio & Co., Sarasota The LBA Group, Jacksonville

(NAAATS) Steering Committee and is a member of the FICPA Educational Foundation Board of Trustees.

30 NOVEMBER/DECEMBER 2015

FCT

Visit www.ficpa.org/IPA to see the complete list.

FCT

Member-firms named Best to Work For in 2015

ive FICPA member-firms were named among Accounting Today’s Best Firms to Work For 2015. Accounting Today partnered with Best Companies Group to identify, recognize and honor the best employers in the accounting industry. The FICPA congratulates these member-firms: • • • • •

Daszkal Bolton, Boca Raton Ennis, Pelham & Associates CPAs, Jacksonville James Moore & Co. PL, Gainesville Kaufman Rossin, Miami Skoda Minotti CPAs, Tampa

Visit www.ficpa.org/BestFirms to see the complete list.

FCT

Members named among 40 Under 40

Justin Edenfield, CPA

Katie Gilden, CPA

PA Practice Advisor recently released its annual 40 Under 40 list, and the honorees included two FICPA members – Justin Edenfield of Thomas Howell Ferguson PA CPAs in Tallahassee and Katie Gilden of Fiske & Company in Plantation. The 40 Under 40 program recognizes professionals who, through activities and achievements in their professional and local communities, are helping lead the profession into the future. Edenfield is director of Thomas Howell Ferguson’s tax services department and Gilden is a principal with Fiske & Company. “We congratulate Justin and Katie – two of our young CPAs – on this tremendous honor,” said FICPA President/CEO Deborah Curry, CPA, CGMA. “Their notable accomplishments and service reflect their dedication to their communities and to the accounting profession.” FCT

FLORIDA CPA TODAY

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MARKET

place

Positions available South Pinellas County CPA firm is seeking a CPA candidate w/2-5 yrs exp. in public accounting w/strong QuickBooks, tax skills & auditing (optional). Email resume to info@ cpapartnersllc.com or fax to (727) 398-5560. Experienced audit/tax professional – Pompano Beach. CPA firm seeking a client-focused accountant with public accounting experience to join our firm. A successful candidate will demonstrate the following competencies and behaviors: strong client focus, results driven, action oriented, ability to grow business and excellent communication skills (oral and written). CPA or CPA candidate preferred. Requirements include: 6 yrs+ of CPA firm experience, working knowledge of tax software (UltraTax), preparation of GAAP financial statements, performing audit and attest engagements, preparation of personal & business tax returns. Please email resume, salary history & references to reply@ ficpa.org & reference file number W PA 11 12 15.

Administrative services director – DeSoto County Board of County Commissioners. Salary range: negotiated. Closing date: open until filled. CPA, CGFO or CPFO. For a complete job description and to apply, please visit: http:// desotobocc.com/department/ human_resources/employmentopportunities. SW Broward CPA firm looking for a sole practitioner w/a book of clients to join/share ofc space w/eye toward future affiliation & partnership. Offering fee-based CIRA auditing to your practice. Strong audit experience required. 954-864-1117. Tax/accounting professional – Orlando CPA firm is seeking a staff accountant with 2+ years of experience in public accounting with a working knowledge of tax preparation, compilations, reviews and audits. Should have a 4/5 year accounting degree and be a CPA or candidate. In addition to above market salary and benefits, we offer you an opportunity to become an expert in the firm specialty. Email resume, salary history & references to reply@ficpa.org & reference file number M PA 11 12 15. Tax/accounting professional – Greater Jacksonville area CPA firm is seeking an accountant with 2-3 years’ experience in public accounting. Experience in tax preparation is required. Additional experience in compilations, reviews and audits would be ideal. Applicant should have an accounting degree and be a CPA or candidate. We offer competitive salary, benefits, and flexible work schedules. Respond to reply@ficpa.org & reference file number F2 PA 11 12 15. 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 & non-profit 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. Linda L. Thigpen P.A. CPAs, located in Bushnell, is seeking a licensed CPA with 3+ years’ experience in tax preparation, compilation and auditing. We are seeking someone who will enjoy longterm growth and partner potential. Proficiency in Word, Excel and QuickBooks required. Qualified candidate will possess excellent technical accounting and tax skills, a strong knowledge of GAAP with strong analytical, planning, documentation and financialreporting skills. Our professional office can offer a reduced summer workweek schedule, benefits and competitive compensation package. Please email resume to linda@ lindathigpencpa.com. Well-established Aventura CPA firm is seeking to hire a CPA with a minimum of 3 years’ experience whose ultimate goal is to become a partner with an enjoyable lifestyle. The candidate must have a strong accounting and tax background, with excellent people skills. Our emphasis is not on an expensive buyout in the future, but to set in momentum a plan for everyone to succeed. Please email resume to st@aingruda.com. Tax Professional(s): Established Central Florida CPA firm (Leesburg & The Villages) seeking experienced tax pros: preparer, reviewer & practice manager. Growth opportunities. Full/flex time. Resume: wantedcpahelp@gmail.com. Okaloosa County is recruiting a financial manager to oversee the financial activities of the Water & Sewer Department. The hiring salary

For complete classified policies, visit www.ficpa.org/Content/CPAResources/ClassifiedsJobs/Classifieds.aspx. 32 NOVEMBER/DECEMBER 2015

is $53,726.40 - $91,000 annually. For more information or to apply, visit www.co.okaloosa.fl.us. DFW/VP/AA/ EEO. Auditor – Fort Lauderdale. Established, fast-paced CPA firm in Fort Lauderdale seeks motivated, well-organized auditor with 2-5 years’ experience; CIRA experience and knowledge of engagement software a plus; friendly work environment; strong work ethic; candidates must be detail oriented, able to work independently and consistently perform accurately and punctually. Good pay and benefits, immediate opening. Email MKline@ pmmpllp.com.

Office Space Office for CPA in Fort Lauderdale has a 218 sq. ft. office for rent, private entrance, new paint and carpet. Internet, clerical and expense sharing available. Please call (954) 396-9953 or email rdocpa@gmail.com. Boynton Beach CPA has approximately 1066 sq. ft. for rent in professional office suite with view of Intracoastal Waterway. Four separate offices. Two furnished with beautiful handcrafted furniture. Easy access to I-95. $1900/mo. Call (561) 523-2229 or email llmorton@ bellsouth.net.

Panhandle – expanding Pensacola CPA & financial services firm seeking additional team members w/ 2+ years of public accounting experience, good social skills & a solid work ethic. Respond to reply@ ficpa.org & reference file number O PA 09 10 15.

Available immediately for sublet/ sharing – 975 sq. ft. in east Fort Lauderdale. Great location on Oakland Park Blvd. near Intracoastal. Two large offices with floor-toceiling windows, reception area, file area & associate office. Email memp@gppucpa.com.

The State Board of Administration (SBA) of Florida (located in Tallahassee) is seeking to hire a senior accountant who possesses a CPA and a minimum of 4 years’ experience. Preference will be given to candidates who are proficient with Microsoft Office (Excel and Word); have knowledge of governmental and investment accounting; are experienced in cash and investment reconciliations; are detail- and deadline-oriented; and have strong analytical skills. 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.

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. Office space available to share in Sabal Chase community, across from MDS South campus. Sufficient for up to two CPAs, from desk & two staff. Please email tomdefel@ bellsouth.net for more info. Dadeland-area CPA has ofc & cubicles available for lease in CPA suite. Furnished, floor-toceiling windows, conference

room, kitchen, telephone & other ofc equipment, filing cabinets & Internet access included. Free parking. Call (305) 661-1040 or email ronweintraubcpa@bellsouth.net.

Practices wanted for purchase or merger

Growing South Florida CPA firm looking to purchase a practice from a retirement-minded CPA in Dade or Broward County. Favorable purchase terms offered w/continuing employment opportunities available. Please contact Jeffrey Taraboulos at info@ ksdt-cpa.com or (305) 670-3370. SW Broward CPA firm looking for a sole practitioner w/a book of clients to join/share ofc space w/eye toward future affiliation & partnership. Offering fee-based CIRA auditing to your practice. Strong audit experience required. 954-864-1117.

Fintz CPA, PA, a growing Plantationbased CPA firm, is looking to acquire retirement-minded CPAs in the Tri-County South Florida area (Dade, Broward, Palm Beach). We offer customizable successionplanning solutions. Please email Betsy, betsy@fintzcpa.com, or call us at (954) 440-0320. ➡ Pg. 34

Fort Myers – A well-established sole proprietor is seeking a qualified candidate to become a partner/ merger for a retirement-minded CPA. Min 7-10 yrs’ experience with emphasis on estate, gift and income tax. Reply to Gene@ Genersolomoncpa.com.

FLORIDA CPA TODAY

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MARKET

place

â&#x17E;Ą Continued from Pg. 33

Well-respected Boynton Beach wealth-management firm looking for CPA(s) for possible merger in an effort to better serve clients by offering comprehensive tax & financial planning. Reply to Ira@Materetsky. com. Established quality Fort Lauderdale CPA firm seeks to acquire practice from retirement-minded CPA w/ transition of your choice. Email inquiries to ajcpapa@aol.com or call Cary at (954) 985-1040.

34 NOVEMBER/DECEMBER 2015

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. Practices Wanted! Cash Buyers Waiting! List your practice with Floridaâ&#x20AC;&#x2122;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 32 years. Available for sale: West Orlando $145,000; Coral Springs $75,000+; Broward County $285,000; Ocala area $650,000; Fort Lauderdale $1,250,000; Tampa Bay $525,000 & $1,500,000; Gainesville $750,000+; Sarasota area $100,000; North Palm Beach $650,000+; West Palm $225,000+;

Positions Wanted Florida CPA, CIA seeks project work in auditing, accounting or tax in the Panhandle. Experienced in Florida government compliance auditing; governmental and private accounting; and estate, business and personal taxes since 1990. Email roadmaps1@gmail.com. Stuart, Florida CPA/MBA/Controller/ CFO (professional services firm experience) seeks full-time/interim position in public accounting or private industry. Active CPA license, extremely stable work history, extensive community service credentials. Reply to tccouple@ comcast.net.

WEB digest

For sale

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 notfor-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@ akinsprofessionalbrokerage. com or buddy@ akinsprofessionalbrokerage. com. Visit our website at www. akinsprofessionalbrokerage. com. West Fort Lauderdale FL (Plantation) CPA selling small business/personal tax practice. This is an easy transition, good cash flow, with a ready-to-go office, two long-term staff and short-term lease. Principal available to help with your more sophisticated/complex projects or general per diem. Will retain the financial services portion and can help you expand these services to your clients and grow your practice. $325,000. browardcpa@yahoo.com. Retirement-minded Boca Raton CPA with $1,000,000 plus in revenues looking for buyer for well-established CPA firm. Good mix of tax and audit clients with established staff. Will continue employment for any desired time period. Email inquiries to brcpa7@gmail.com.

Asset Protection Issues for Florida CPAs

By Gary A. H. Laursen, JD, LL.M (Taxation), CPA

sset-protection issues for clients who are Florida residents are complex. Florida law is unique as it relates to the federal bankruptcy law. This article discusses the general nature of asset-protection issues related to the representation of a Florida resident by a Florida CPA. Florida CPAs needs to have access to a competent attorney at law who is well versed in federal and Florida bankruptcy issues, and Florida law in general. A competent attorney experienced in off-shore asset-protection planning may be required. In the past, estate-planning techniques could provide asset protection because the intent to meet these tax objectives provided intent other than solely assetprotection objectives. Now because of the expansion of the dollar amount of estates having no Federal Estate Tax Return (Form 706) filing requirement, many clients don’t have estates large enough to require complex estate planning. The current estate-tax exemption requiring the filing of a Form 706 for 2015 is $5,430,000. The number of Forms 706 required to be filed has decreased significantly because of the new large exemption. A surviving spouse may wish to file a Form 706 for a deceased spouse who has an estate below the normal filing threshold of $5,430,000 to take advantage of the deceased spouse’s unused exempt amount, and to document the new basis of assets the surviving spouse inherited.

Interaction between federal bankruptcy law, Florida law Florida is known as having debtor favorable status because the federal bankruptcy law allows the use of Florida exemptions in bankruptcy, including the unlimited homestead exemption. Secured mortgages on homestead real estate have a priority and must be paid to retain the homestead. Florida has a significant exemption for homestead contained in the Florida Constitution. Article X, Section 4 (a) provides the homestead is exempt from forced sale except for the payment of taxes and assessments; obligations contracted for the purchase; improvement or repair; and related items performed on the homestead. Homestead constitutes property located in Florida to the extent of 160 acres. If the property is located in a municipality, the exemption is limited to one-half acre. The homestead exemption is limited to the Florida residence of the owner. The homestead must be located in Florida and the debtor must meet residency requirements. FCT Gary Laursen is a Florida attorney at law and a Florida CPA. He is a tenured associate professor of accounting and law at the Lynn Pippenger School of Accountancy, the Muma College of Business, the University of South Florida in Tampa. He is a member of the FICPA Committee on Federal Taxation and a Florida university professor member of the Florida Board of Accountancy CPE Committee. To read this article in its entirety, visit the FICPA’s website at www.ficpa.org/FCT/ Technical.

FLORIDA CPA TODAY

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36 NOVEMBER/DECEMBER 2015

TA B L E O F C O N T E N T S Good to Know ......................................................... 38

Orlando ................................................................. 43

Seminars ................................................................. 39

Sarasota .............................................................. 44

Boca Raton........................................................... 39

Tampa ................................................................... 44

Daytona Beach ..................................................... 39

West Palm Beach ................................................. 46

Ft. Lauderdale ...................................................... 40

Value-Priced Seminars........................................... 45

Ft. Myers............................................................... 41

Save These Event Dates ........................................ 48

Jacksonville .......................................................... 42

LearnLinx................................................................. 50

Miami .................................................................... 42

Upcoming Seminar Days ....................................... 51

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.

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

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.

38 NOVEMBER/DECEMBER 2015

= Live Conference Simulcast

The CPE Tracker 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.

Check-in begins 30 minutes before the program starts. Schedules for conferences and seminars may differ.

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.

•

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

Event Times

Registration Prices

= Blended Learning Workshop

CPE Polices You May Need To Know

•

Full Day Seminars

8:30 a.m-4:30 p.m.

Half Day Seminars

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

Value-Priced Seminars 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 Taking One of These Four-Hour Courses?

Boca Raton Accounting and Auditing

Add the paired four-hour course and get 8 hours of CPE for $249. It’s that easy!

Fiduciary Accounting for Florida Date: Nov. 18, 2015 • CPE Credit: 8 AA Course Number: FAF05 Location: DoubleTree Deerfield Beach/Boca Raton Instructor: Gordon F. Spoor Early Bird Price*: $280 • Regular Price: $335 This course covers the major revisions to the Principal and Income Act, including revisions that became effective January 1, 2013. If you are interested in accounting and reporting for estates and trusts or if you need to be familiar with Florida’s Principal and Income Act, you need this course. Learn to handle fiduciary accounting engagements, including consideration of Florida law with respect to fiduciary accounting.

Common Frauds and Internal Controls for Revenue, Purchasing and Cash Receipts Date: Nov. 19, 2015 • CPE Credit: 8 AA Course Number: CFIC00 Location: DoubleTree Deerfield Beach/Boca Raton Instructor: Bruce Shepard Early Bird Price*: $280 • Regular Price: $335 As an accounting professional, you are in a unique position to protect your organization from fraud and human error. Learn how to establish a cost-effective system of controls to reduce your organization’s exposure while maximizing profits. Explore the common areas for misstatements, both unintentional and fraudulent, that fall within an entity’s revenue and purchase cycles. Learn how to protect your clients or company against these risks.

The Best Federal Tax Update Course by Surgent Date: Nov. 19, 2015 • CPE Credit: 8 TB Course Number: BFTU00 Location: DoubleTree Deerfield Beach/Boca Raton Instructor: Donald B. Cooley 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.

Daytona Beach

Advanced Critical Tax Issues for Limited Liability Companies and Partnerships Date: Nov. 17, 2015 • CPE Credit: 8 TB Course Number: ACTL05 Location: DoubleTree Deerfield Beach/Boca Raton Instructor: Wendy Kravit Early Bird Price*: $290 • Regular Price: $345 The purpose of this course is to provide an in-depth discussion of advanced-level issues affecting LLCs and LLPs.

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Accounting and Auditing Date: Nov. 10, 2015 • CPE Credit: 4 AA Course Number: CHA410 Location: Florida Hospital Memorial Instructor: Cecil Patterson, Jr. Early Bird Price*: $150 • Regular Price: $205 Do you need a quick review of the most difficult and frequently-found accounting and auditing issues in Common Interest Realty Associations (CIRAs)? This program reviews new audit reports; SSARS 21; engagement letters; reporting; reserve and turnover situations for residential and commercial condominium associations (condos) and homeowners’ associations; and covers new state statutes for Homeowners’ Associations (HOAs) and Condominium Associations. Issues include bad debts

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and budgeting in a recession period. This course also discusses the status of the CIRA Guide and defines authoritative GAAP.

Annual Accounting and Auditing Update Date: Nov. 11, 2015 • CPE Credit: 8 AA Course Number: AAUA45 Location: Florida Hospital Memorial Instructor: Cecil Patterson, Jr. Early Bird Price*: $199 • Regular Price: $254 Learn about the new 2015 accounting, auditing, review and compilation standards (SSARS 21). Review selected 2014 standards and get answers to your questions. Join us to learn which standards impact you and how to apply them!

Ethics

CIRA: A&A Update

Tax

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Ethics: Protecting the Integrity of Florida CPAs (4980) Date: Nov. 10, 2015 • CPE Credit: 4 ETH Course Number: ETH25 Location: Florida Hospital Memorial Instructor: Cecil Patterson, Jr. 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 in industry, government and education. This course complies with the ethics requirements for Florida CPAs established by the Florida Board of Accountancy. = Take Two!

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Ft. Lauderdale Accounting and Auditing Deceptive Accounting Practices Date: Nov. 10, 2015 • CPE Credit: 4 AA Course Number: DAP410 Location: Embassy Suites Ft. Lauderdale

Instructor: Rebecca Lee Early Bird Price*: $160 • Regular Price: $215 This program will discuss the accounting “stories” behind famous financial statement frauds such as McAfee, Parmalat, Tyco and WorldCom; deceptive accounting practices – specifically revenue recognition and the warning signs of problems in areas such as revenue recognition; significant estimates; and choices among accounting methods.

Accounting for New NEW! Revenue Recognition Standard Workshop Date: Nov. 10, 2015 • CPE Credit: 8 AA Course Number: ANR10 Location: Embassy Suites Ft. Lauderdale Instructor: Rebecca Lee Early Bird Price*: $295 • Regular Price: $350 This in-depth program begins with an overview of current revenue recognition principles as, we believe, you can’t get where you want to go if you don’t know where you are starting! It then moves into the requirements of the new revenue recognition standard including the five-step process, application in special situations, disclosure requirements and transition issues.

FREE COURSE! Drive Your

Competitive Edge with Audit Quality Date: Dec. 9, 2015 • CPE Credit: 4 AA Course Number: QUAL4FTL Location: Hilton Garden Inn Ft. Lauderdale AirportCruise Port Instructor: Daniel J. Hevia Regular Price: $ Free This FREE CPE course will map your route to making your firm’s audit practice more profitable by focusing on quality and identifying and addressing risks in your practice. Further, hear tips on how to demonstrate audit quality and how to articulate it as a competitive edge to clients. In addition to CPE credit, you will receive a toolkit of practical resources to ignite your firm’s pathway to effectively and efficiently provide quality services and showcasing the firm’s value.

Compilation and Review: Issues and Updates Date: Dec. 14, 2015 • CPE Credit: 8 AA Course Number: COMP45 Location: Embassy Suites Ft. Lauderdale Instructor: Robert P. Bedwell Early Bird Price*: $199 • Regular Price: $254 Learn about the new 2015 and 2014 compilation and review professional standards, which represent many significant changes to these standards with the release of SSARS 21. Review pertinent, speciallyselected standards from earlier years.

Annual Accounting and Auditing Update Date: Dec. 16, 2015 • CPE Credit: 8 AA Course Number: AAUA50 Location: Embassy Suites Ft. Lauderdale Instructor: Cecil Patterson, Jr. Early Bird Price*: $199 • Regular Price: $254 Learn about the new 2015 accounting, auditing, review and compilation standards (SSARS 21). Review selected 2014 standards and get answers to your questions. Join us to learn which standards impact you and how to apply them! = Blended Learning Workshop

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Ethics

Social Security, Medicare and Prescription Drug Retirement Benefits: What Every Baby Boomer Needs to Know Now

Ethics: Protecting the Integrity of Florida CPAs (4980) Date: Dec. 9, 2015 • CPE Credit: 4 ETH Course Number: ETH40 Location: Hilton Garden Inn Ft. Lauderdale 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 in industry, government and education. This course complies with the ethics requirements for Florida CPAs established by the Florida Board of Accountancy.

Date: Dec. 15, 2015 • CPE Credit: 8 TB Course Number: SSRB20 Location: Embassy Suites Ft. Lauderdale Instructor: Michael Reilly Early Bird Price*: $290 • Regular Price: $345 Social Security seems poised for changes in benefits and eligibility age. As the baby boomer generation approaches retirement, financial and tax planners can expect increased demand for strategies that dovetail Social Security with other retirement objectives. This course provides tax and financial planning professionals with both the background information on the Social Security system and the strategies clients will need in dealing with it.

Management/Consulting

Surgent’s Federal Tax Camp

NEW!

GAAP for Industry

Date: Nov. 11, 2015 • CPE Credit: 8 AA Course Number: GAAPI05 Location: Embassy Suites Ft. Lauderdale Instructor: Rebecca Lee Early Bird Price*: $295 • Regular Price: $350 This program is specifically geared towards professionals in industry. We cover some of the more challenging areas in U.S. GAAP, including business combinations, goodwill and impairments; joint ventures, derivatives and hedging; as well as upcoming changes to revenue recognition which will be a challenge to all! The course includes numerous practical examples and participants will have the opportunity to work out the mechanics of complex standards during the seminar.

NEW! Multigenerational Financial and Tax Planning for Clients Date: Dec. 10, 2015 • CPE Credit: 8 TB Course Number: MGEN00 Location: Hilton Garden Inn Ft. Lauderdale Instructor: Camille Hoekstra Early Bird Price*: $290 • Regular Price: $345 Many clients overlook planning that takes into account the needs of generations above and below the extended family unit in addition to their own. As the advisor, you can help achieve tax and financial planning objectives for multiple ties within the family. This course will explore various techniques for different net worth and income levels of generations.

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Tax Date: Dec. 2, 2015 • CPE Credit: 8 TB Course Number: SATC00 Location: Nova SE University Main Campus-Davie Instructor: Edward Harter Early Bird Price*: $290 • Regular Price: $345 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.

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

Early Bird Price*: $199 • Regular Price: $254 This year’s significant changes to the tax environment require sound planning in 2015 for individual clients to respond effectively. This highlyinformative course responds to the latest in tax law developments, including discussions of the planning opportunities available to your individual tax clients. This up-to-date knowledge will enable you to further discuss new developments and tax-saving ideas applicable to your clients and their growing needs in light of post-election developments.

Ft. Myers Management/Consulting Social Security, Medicare and Prescription Drug Retirement Benefits: What Every Baby Boomer Needs to Know Now Date: Nov. 12, 2015 • CPE Credit: 8 TB Course Number: SSRB15 Location: Hilton Garden Inn Ft. Myers Instructor: Diane A. Lapon Early Bird Price*: $290 • Regular Price: $345 Social Security seems poised for changes in benefits and eligibility age. As the baby boomer generation approaches retirement, financial and tax planners can expect increased demand for strategies that dovetail Social Security with other retirement objectives. This course provides tax and financial planning professionals with both the background information on the Social Security system and the strategies clients will need in dealing with it.

Tax

Date: Dec. 16, 2015 • CPE Credit: 8 TB Course Number: BCPE10 Location: Embassy Suites Ft. Lauderdale Instructor: Michael Reilly Early Bird Price*: $199 • Regular Price: $254 Practitioners will be able to understand the major issues on which taxpayers and the IRS are in conflict; how tax reform affects planning for passthroughs; and what pass-throughs can do in light of health care changes.

The Best Individual Income Tax Update Course by Surgent

The Best S Corporation, Limited Liability and Partnership Update Course by Surgent Date: Dec. 17, 2015 • CPE Credit: 8 TB Course Number: BCPE15 Location: Hilton Garden Inn Ft. Myers Instructor: James A. Vastarelli Early Bird Price*: $199 • Regular Price: $254 Practitioners will be able to understand the major issues on which taxpayers and the IRS are in conflict; how tax reform affects planning for passthroughs; and what pass-throughs can do in light of health care changes.

Date: Dec. 17, 2015 • CPE Credit: 8 TB Course Number: BITU10 Location: Embassy Suites Ft. Lauderdale Instructor: Michael Reilly

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The Best Individual Income Tax Update Course by Surgent Date: Dec. 18, 2015 • CPE Credit: 8 TB Course Number: BITU15 Location: Hilton Garden Inn Ft. Myers Instructor: James A. Vastarelli Early Bird Price*: $199 • Regular Price: $254 This year’s significant changes to the tax environment require sound planning in 2015 for individual clients to respond effectively. This highlyinformative course responds to the latest in tax law developments, including discussions of the planning opportunities available to your individual tax clients. This up-to-date knowledge will enable you to further discuss new developments and tax-saving ideas applicable to your clients and their growing needs in light of post-election developments.

Jacksonville Tax NEW!

“Repair Regs” – Sec. 263(a)

Date: Nov. 30, 2015 • CPE Credit: 8 TB Course Number: NRR00 Location: UNF University Center Instructor: Mark J. Patrick Early Bird Price*: $280 • Regular Price: $335 Is an expenditure associated with tangible property deductible or must it be capitalized? Learn new rules for treatment of amounts paid to acquire, produce, repair or improve tangible property and proper accounting for dispositions of property subject to depreciation. The new regulations provide objective standards and bright-line rules intended to simplify compliance with the capitalization provisions contained in Section 263(a) of the Internal Revenue Code. This program provides comprehensive analysis of the new rules and an explanation of how your clients might benefit from some automatic changes in accounting methods. From repair of a machine in a factory to acquisition of an apartment building, property transactions are affected by these new rules.

Investment Taxation: The Medicare Tax and Beyond Date: Dec. 1, 2015 • CPE Credit: 8 TB Course Number: ITMT00 Location: UNF University Center Instructor: Mark J. Patrick Early Bird Price*: $280 • Regular Price: $335 Taxpayers are facing the tax on net investment income under IRC Section 1411, and it presents new issues and opportunities. The course considers what items of income and expenses are included in computing the amounts subject to the 1411 tax; the related, add-on Medicare 0.9% withholding tax = Blended Learning Workshop

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on earned income; and the impact of income that is excluded from the definition of investment income on the tax. The course will also look at various other tax matters related to investment income.

Annual Tax Update: Individuals and Sole Proprietors Date: Dec. 2, 2015 • CPE Credit: 8 TB Course Number: TSUI05 Location: UNF University Center Instructor: Douglas Warren Early Bird Price*: $280 • Regular Price: $335 Get ready for the upcoming tax season! This comprehensive course presents what’s new and what has changed in the federal individual income tax arena. It brings you up-to-the-minute guidance on the latest tax legislation, court decisions and IRS pronouncements. Gain practical insights and valuable tax-saving strategies from the AICPA’s seasoned tax professionals who know what the new laws, rules and court rulings can mean for real-world taxpayers. With the ever-changing tax laws and their increased complexity, you can’t afford to miss this course!

The Best Federal Tax Update Course by Surgent Date: Dec. 3, 2015 • CPE Credit: 8 TB Course Number: BFTU05 Location: UNF University Center Instructor: James A. Vastarelli 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.

Miami Governmental and Not-forProfit Annual Update Date: Dec. 3, 2015 • CPE Credit: 8 AA Course Number: GNAU15 Location: Holiday Inn Miami Coral Gables Instructor: Bruce A. Nunnally Early Bird Price*: $199 • Regular Price: $254 Change is inevitable and can be overwhelming if you are unprepared. Ensure you are current in governmental and not-for-profit accounting and auditing. This update course is designed to prepare you for the latest accounting and auditing developments affecting governments and not-for-profits.

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Advanced Critical Tax Issues for Limited Liability Companies and Partnerships Date: Nov. 16, 2015 • CPE Credit: 8 TB Course Number: ACTL00 Location: Holiday Inn Miami Coral Gables Instructor: Wendy Kravit Early Bird Price*: $290 • Regular Price: $345 The purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs.

NEW! Shortcuts to Tax Cuts: Business Tax Planning Strategies for S Corporations and LLCs Date: Nov. 18, 2015 • CPE Credit: 8 TB Course Number: TCBU05 Location: Holiday Inn Miami Coral Gables Instructor: Donald B. Cooley Early Bird Price*: $290 • Regular Price: $345 Business clients seek practical solutions to their tax issues, and this course provides advisors with effective tax-planning strategies for the closely-held business. Providing sound advice will be a money maker for both clients and your firm.

Foreign Investment in the United States: Tax and Related Matters Date: Dec. 1, 2015 • CPE Credit: 8 TB Course Number: FIRP00 Location: Holiday Inn Miami Coral Gables Instructor: Michael Rosenberg Early Bird Price*: $280 • Regular Price: $335 Do you have foreign individuals or entities as clients? If so, you should attend this course to acquire knowledge and practical how-to approaches on foreign investment in the United States, as well as numerous types of passive and active business investments.

Estate and Gift Taxation of Nonresident Aliens in the United States

Gov/Not-for-Profit

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Tax

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Date: Dec. 2, 2015 • CPE Credit: 8 TB Course Number: EGTNR00 Location: Holiday Inn Miami Coral Gables Instructor: Michael Rosenberg Early Bird Price*: $280 • Regular Price: $335 This course was designed for professionals who advise foreign persons about U.S. investments and business activities. We will discuss increased IRS audit activities; post-mortem tax planning alternatives; estate and gift tax consequences; and other recent developments.

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The Best Federal Tax Update Course by Surgent Date: Dec. 11, 2015 • CPE Credit: 8 TB Course Number: BFTU15 Location: Homewood Suites Miami-Blue Lagoon Instructor: Deborah Phillips 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.

Instructor: Barry E. Smith Early Bird Price*: $295 • Regular Price: $350 This in-depth program begins with an overview of current revenue recognition principles as, we believe, you can’t get where you want to go if you don’t know where you are starting! It then moves into the requirements of the new revenue recognition standard including the five-step process, application in special situations, disclosure requirements and transition issues.

Audits of Defined Contribution Pension Plans (Emphasizing 401k Plans) Date: Dec. 9, 2015 • CPE Credit: 8 AA Course Number: ADC05 Location: Rosen College of Hospitality Management Instructor: Barry E. Smith Early Bird Price*: $295 • Regular Price: $350 Learn how to avoid the most common problems and deficiencies found by the DOL. Discuss how to identify unique employee benefit plan (EBP) audit risks; perform the right level of service and proper level of audit testing; and prepare GAAPand DOL-compliant financial statements.

Orlando Accounting and Auditing Comprehensive Accounting Issues of Estates and Trusts: Fiduciary Accounting and Tax Issues Date: Nov. 10, 2015 • CPE Credit: 8 AA Course Number: FACT10 Location: Florida Realtors Headquarters Instructor: Thomas E. Bazley Early Bird Price*: $290 • Regular Price: $345 Fiduciary income tax is a complex blend of state accounting rates and the tax law of Subchapter J. Only by understanding this interaction can the practitioner acquire the skills and knowledge to provide income tax planning for an estate or trust and its beneficiaries, sure to be an important skill in the new income tax environment.

Deceptive Accounting Practices Date: Dec. 8, 2015 • CPE Credit: 4 AA Course Number: DAP415 Location: University of Phoenix-Orlando Instructor: Barry E. Smith Early Bird Price*: $160 • Regular Price: $215 This program will discuss the accounting “stories” behind famous financial statement frauds such as McAfee, Parmalat, Tyco and WorldCom; deceptive accounting practices – specifically revenue recognition and the warning signs of problems in areas such as revenue recognition; significant estimates; and choices among accounting methods.

Accounting for New NEW! Revenue Recognition Standard Workshop Date: Dec. 8, 2015 • CPE Credit: 8 AA Course Number: ANR15 Location: University of Phoenix-Orlando

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Tax Annual Tax Update: Individuals and Sole Proprietors Date: Nov. 11, 2015 • CPE Credit: 8 TB Course Number: TSUI00 Location: Florida Realtors Headquarters Instructor: Mark Sellner Early Bird Price*: $280 • Regular Price: $335 Get ready for the upcoming tax season! This comprehensive course presents what’s new and what has changed in the federal individual income tax arena. It brings you up-to-the-minute guidance on the latest tax legislation, court decisions and IRS pronouncements. Gain practical insights and valuable tax-saving strategies from the AICPA’s seasoned tax professionals who know what the new laws, rules and court rulings can mean for real-world taxpayers. With the ever-changing tax laws and their increased complexity, you can’t afford to miss this course!

The Best S Corporation, Limited Liability and Partnership Update Course by Surgent Date: Nov. 12, 2015 • CPE Credit: 8 TB Course Number: BCPE00 Location: Florida Realtors Headquarters Instructor: James A. Vastarelli Early Bird Price*: $199 • Regular Price: $254 Practitioners will be able to understand the major issues on which taxpayers and the IRS are in conflict; how tax reform affects planning for pass-throughs; and what pass-throughs can do in light of health care changes.

The Best Individual Income Tax Update Course by Surgent Date: Nov. 13, 2015 • CPE Credit: 8 TB Course Number: BITU00 Location: Florida Realtors Headquarters Instructor: James A. Vastarelli Early Bird Price*: $199 • Regular Price: $254 This year’s significant changes to the tax environment require sound planning in 2015 for individual clients to respond effectively. This highlyinformative course responds to the latest in tax law developments, including discussions of the planning opportunities available to your individual tax clients. This up-to-date knowledge will enable you to further discuss new developments and tax-saving ideas applicable to your clients and their growing needs in light of post-election developments.

Preparing Individual Tax Returns for New Staff and Para-Professionals Date: Dec. 10, 2015 • CPE Credit: 8 TB Course Number: PITR00 Location: Rosen College of Hospitality Management Instructor: James A. Vastarelli Early Bird Price*: $290 • Regular Price: $345 = Blended Learning Workshop

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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.

The Best Federal Tax Update Course by Surgent Date: Jan. 8, 2016 • CPE Credit: 8 TB Course Number: BFTU30 Location: University of Phoenix-Orlando Instructor: Deborah Phillips 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.

Gov/Not-for-Profit Accounting and Reporting for Not-forProfit Organizations Date: Dec. 10, 2015 • CPE Credit: 8 AA Course Number: FSNPO00 Location: Hilton Garden Inn Sarasota-Bradenton Instructor: David Bales Early Bird Price*: $280 • Regular Price: $335 This course provides you with the tools necessary to enhance your not-for-profit accounting skills and create value-added services for clients. We take you beyond the theory through a case-study-intense, highly-interactive classroom environment. You will examine, evaluate and perform case studies enhancing your working knowledge of fundamental not-for-profit accounting and reporting, presentation requirements, note disclosures unique to not-forprofits and options allowed under GAAP.

Tax Advanced Tax Update for Experienced Practitioners Date: Jan. 6, 2016 • CPE Credit: 8 TB Course Number: ATU00 Location: Holiday Inn Lakewood Ranch-Sarasota Instructor: Mark J. Patrick Early Bird Price*: $280 • Regular Price: $335 Designed for the experienced tax advisor with compliance, research and planning responsibilities

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The Best Individual Income Tax Update Course by Surgent Date: Jan. 7, 2016 • CPE Credit: 8 TB Course Number: BITU20 Location: Holiday Inn Lakewood Ranch-Sarasota Instructor: Michael Reilly Early Bird Price*: $199 • Regular Price: $254 This year’s significant changes to the tax environment require sound planning in 2015 for individual clients to respond effectively. This highlyinformative course responds to the latest in tax law developments, including discussions of the planning opportunities available to your individual tax clients. This up-to-date knowledge will enable you to further discuss new developments and tax-saving ideas applicable to your clients and their growing needs in light of post-election developments.

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

Sarasota

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who’s in charge of a company or client’s tax affairs. Updated biweekly, this course focuses on current tax developments and provides ample opportunity for discussion and individual participation. Plan to learn from others in the group and to share your own experiences.

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Date: Jan. 8, 2016 • CPE Credit: 8 TB Course Number: BCPE20 Location: Holiday Inn Lakewood Ranch-Sarasota Instructor: Michael Reilly Early Bird Price*: $199 • Regular Price: $254 Practitioners will be able to understand the major issues on which taxpayers and the IRS are in conflict; how tax reform affects planning for passthroughs; and what pass-throughs can do in light of health care changes.

Tampa Gov/Not-for-Profit Governmental and Not-for-Profit Annual Update Date: Dec. 4, 2015 • CPE Credit: 8 AA Course Number: GNAU10 Location: Nova SE University-Tampa Instructor: Bruce A. Nunnally Early Bird Price*: $199 • Regular Price: $254 Change is inevitable and can be overwhelming if you are unprepared. Ensure you are current in governmental and not-for-profit accounting and auditing. This update course is designed to prepare you for the latest accounting and auditing developments affecting governments and not-forprofits.

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Quality Courses for CostConscious Professionals Get exceptional value from our Value-Priced CPE line. These streamlined, high-quality courses enable you to gain essential knowledge and skills at a lower price — 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 high quality CPE at a great value.

Annual Accounting & Auditing Update 8 Accounting and Auditing hours Nov. 11 AAUA45 Dec. 10 AAU425 (4 Hours) Dec. 16 AAUA50

Daytona Beach West Palm Beach Ft. Lauderdale

Compilation and Review: Issues and Updates 8 Accounting and Auditing hours Dec. 14 COMP45

Ft. Lauderdale

Governmental and Not-for-Profit Annual Updates 8 Accounting and Auditing hours Dec 3 GNAU15 Dec 4 GNAU10

Miami Tampa

The Best Federal Tax Update Course By Surgent 8 Technical Business hours Nov 19 BFTU00 Dec 3 BFTU05 Dec 10 BFTU10 Dec 11 BFTU15 Jan 8 BFTU30 Jan 12 BFTU20 Jan 13 BFTU25

Boca Raton Jacksonville Tampa Miami Orlando Tallahassee Ocala

The Best Individual Income Tax Update Course By Surgent 8 Technical Business hours Nov 13 BITU00 Dec 1 BITU05 Dec 17 BITU10 Dec 18 BITU15 Jan 7 BITU20

Orlando West Palm Beach Ft. Lauderdale Ft. Myers Sarasota

The Best S Corporation, Limited Liability and Partnership Update Course By Surgent 8 Technical Business hours Nov 12 BCPE00 Dec 2 BCPE05 Dec 16 BCPE10 Dec 17 BCPE15 Jan 8 BCPE20

Orlando West Palm Beach Ft. Lauderdale Ft. Myers Sarasota

Visit www.ficpa.org/valuepriced to review our extensive online CPE catalog.

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

www.ficpa.org

Getting Ready for Busy Season: A Guide to New Forms, Filing Issues and Other Critical Developments Date: Jan. 6, 2016 • CPE Credit: 8 TB Course Number: NFFI15 Location: University of Phoenix-Temple Terrace Instructor: Deborah Phillips Early Bird Price*: $290 • Regular Price: $345 Getting ready for busy season involves not only knowing the new tax rules for the current year. You must also understand how the new rules apply to current-year returns. This course provides an upto-date review of important tax form changes; new tax forms; key developments as they are reflected in the IRS forms; and IRS filing issues and deadlines that will be invaluable to attendees who prepare tax returns for individuals, partnerships and LLCs.

NEW! Tax Form Boot Camp: LLCs,

Partnerships and S Corporations

Date: Jan. 7, 2016 • CPE Credit: 8 TB Course Number: TFBC05 Location: Hilton Garden Inn Tampa Airport 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 basic understanding and progresses to complex issues. This 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.

West Palm Beach Accounting and Auditing Condos and HOAs: Advanced Accounting, Auditing and Other Issues

Tax

The Best Federal Tax Update Course by Surgent

Surgent’s Federal Tax Camp Date: Dec. 3, 2015 • CPE Credit: 8 TB Course Number: SATC05 Location: Tampa Law Center Instructor: Edward Harter Early Bird Price*: $290 • Regular Price: $345 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

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Date: Dec. 10, 2015 • CPE Credit: 8 TB Course Number: BFTU10 Location: Hilton Garden Inn Tampa Airport Instructor: Deborah Phillips 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.

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Date: Nov. 30, 2015 • CPE Credit: 8 AA Course Number: CHAI10 Location: Holiday Inn Palm Beach Airport & Conference Center Instructor: Cecil Patterson, Jr. Early Bird Price*: $280 • Regular Price: $335 Examine and evaluate the most difficult and frequently-found accounting and auditing issues in Common Interest Realty Associations (CIRAs) for 2015. Issues covered are: SSARS 21 engagement letters; reporting; engagement administration; and ethical issues for time-share, residential and commercial condominium associations (condos). You will also discuss independence; Interpretation 101-3 for nonattest services performed for attest clients; when to capitalize assets; start-up situations; and = Take Two!

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transitions (turn-over) between developers and unit owners. Issues involving bad debts and budgeting in a recession period will be discussed. Florida-specific issues will be covered.

Fiduciary Accounting for Florida Date: Dec. 2, 2015 • CPE Credit: 8 AA Course Number: FAF10 Location: Holiday Inn Palm Beach Airport & Conference Center Instructor: Gordon F. Spoor Early Bird Price*: $280 • Regular Price: $335 This course covers the major revisions to the Principal and Income Act, including revisions that became effective January 1, 2013. If you are interested in accounting and reporting for estates and trusts or if you need to be familiar with Florida’s Principal and Income Act, you need this course. Learn to handle fiduciary accounting engagements, including consideration of Florida law with respect to fiduciary accounting.

Fraud Update: Detecting & NEW! Preventing the Top Ten Fraud Schemes Date: Dec. 3, 2015 • CPE Credit: 8 AA Course Number: TTFS00 Location: Holiday Inn Palm Beach Airport & Conference Center Instructor: William I. Eskin Early Bird Price*: $280 • Regular Price: $335 Many costly fraudulent schemes have occurred repeatedly throughout the past several decades. Why do these material and frequently recurring frauds succeed? One reason is that business owners, management, auditors, and employees fail to recognize the red flags that have been associated with these financial statement and misappropriation of asset frauds. Another major reason is that the reporting and transaction processing systems do not have adequate controls to either prevent and/or detect these schemes. This course will provide descriptions of how these major frauds are perpetrated (including real-world examples) and the types of cost-effective controls that can be implemented by both small and large businesses and nonprofit entities to identify and prevent these deceptive acts.

Annual Accounting and Auditing Update Date: Dec. 10, 2015 • CPE Credit: 4 AA Course Number: AAU425 Location: Holiday Inn Palm Beach Airport & Conference Center Instructor: J. Ed Grossman Early Bird Price*: $150 • Regular Price: $205 Learn about the new 2015 accounting, auditing, review and compilation standards (SSARS 21). Review selected 2014 standards and get answers to your questions. Join us to learn which standards impact you and how to apply them! = Blended Learning Workshop

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Ethics Ethics: Protecting the Integrity of Florida CPAs (4980) Date: Dec. 10, 2015 • CPE Credit: 4 ETH Course Number: ETH45 Location: Holiday Inn Palm Beach Airport & Conference Center 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 in industry, government and education. This course complies with the ethics requirements for Florida CPAs established by the Florida Board of Accountancy.

Management/Consulting NEW! Multigenerational Financial and Tax Planning for Clients Date: Dec.11, 2015 • CPE Credit: 8 TB Course Number: MGEN05 Location: Holiday Inn Palm Beach Airport & Conference Center Instructor: Camille Hoekstra Early Bird Price*: $290 • Regular Price: $345 Many clients overlook planning that takes into account the needs of generations above and below the extended family unit in addition to their own. As the advisor, you can help achieve tax and financial planning objectives for multiple ties within the family. This course will explore various techniques for different net worth and income levels of generations.

The Best S Corporation, Limited Liability and Partnership Update Course by Surgent Date: Dec. 2, 2015 • CPE Credit: 8 TB Course Number: BCPE05 Location: Holiday Inn Palm Beach Airport & Conference Center Instructor: James A. Vastarelli Early Bird Price*: $199 • Regular Price: $254 Practitioners will be able to understand the major issues on which taxpayers and the IRS are in conflict; how tax reform affects planning for passthroughs; and what pass-throughs can do in light of health care changes.

NEW!

Analytics and Big Data for Accountants Date: Dec. 3, 2015 • CPE Credit: 8 TB Course Number: DAAN05 Location: Holiday Inn Palm Beach Airport & Conference Center Instructor: Robert W. J.D. Walter Early Bird Price*: $280 • Regular Price: $335 Analytics is the new force driving business. Tools have been created to measure program impacts and ROI; visualize data and business processes; and uncover the relationship between key performance indicators, many of which utilize the unprecedented amount of data now flowing into organizations. In this course, you will discuss leading-edge topics in analytics and finance in a session that is packed with useful tips and practical guidance that you can apply immediately.

Tax The Best Individual Income Tax Update Course by Surgent Date: Dec. 1, 2015 • CPE Credit: 8 TB Course Number: BITU05 Location: Holiday Inn Palm Beach Airport & Conference Center Instructor: James A. Vastarelli Early Bird Price*: $199 • Regular Price: $254 This year’s significant changes to the tax environment require sound planning in 2015 for individual clients to respond effectively. This highlyinformative course responds to the latest in tax law developments, including discussions of the planning opportunities available to your individual tax clients. This up-to-date knowledge will enable you to further discuss new developments and tax-saving ideas applicable to your clients and their growing needs in light of post-election developments.

= 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

S AVE THE S E 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! NOVEMBER Ft. Lauderdale Seminar Days (36 CPE) Ft. Lauderdale Nov. 9-11, 2015

West Palm Beach Seminar Days (48 CPE) West Palm Beach Nov. 30 – December 3, 2015

DECEMBER Orlando Seminar Days (32 CPE) Orlando Nov. 10-13, 2015

NEW! Blended Learning Workshop Accounting for New Revenue Recognition Standards (ANR 15) (8 AA) Ft. Lauderdale Nov. 11, 2015 Boca Raton Seminar Days (32CPE) Boca Raton Nov. 17-19, 2015

Miami Seminar Days (24 CPE) Miami Dec. 1-3, 2015

NEW! Blended Learning Workshop Accounting for New Revenue Recognition Standards (ANR 15) (8 AA) Orlando Dec 8, 2015 Ft. Lauderdale Seminar Days (40 CPE) Ft. Lauderdale Dec. 14-17, 2015

Jacksonville Seminar Days (32 CPE) Jacksonville Nov. 30 – Dec. 3, 2015

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. 48 NOVEMBER/DECEMBER 2015

Of Course!

E VEN T DATES 2016 JANUARY

APRIL

Sarasota Seminar Days (24 CPE) Sarasota Jan. 6-8, 2016

International Tax Conference (16CPE) Miami Jan. 7-8, 2016

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

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

Valuation, Forensic Accounting and Litigation Services Conference (16 CPE) Ft. Lauderdale Jan. 7-8, 2016

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

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

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

Florida State University Accounting Conference (16 CPE) Tallahassee May 5-6, 2016

JUNE Mega CPE Conference Orlando June 8 - 11, 2016

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

www.ficpa.org

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 Date Nov 10 Nov 11 Nov 11 Nov 11 Nov 11 Nov 13 Nov 13 Nov 13

Credit Hours 8 AA 8 AA 8 AA 8 AA 8 AA 4 AA 4 AA 4 AA

Code AIPDIT4 4152618E 4152618D 4152497E 4152497D ACAPS08 AIFCR3 AIPICD4

Nov 14 Nov 17 Nov 17 Nov 18 Nov 18 Nov 18 Nov 18 Nov 19 Nov 20 Nov 20 Nov 20 Nov 20

2 AA 1 AA 1 AA 2 AA 8 AA 8 AA 4 AA 4 AA 4 AA 8 AA 2 AA 8 AA

ACBL11 FSUWBR2 4153048A ACBL12 4152293E 4152293D AINFDBI4 AIFAUSS3 AAU4WBR3 4151039B ACAFF07 AIEEPCR4

Nov 20

4 AA

4152963C

Nov 23 Nov 23 Nov 23

2 AA 8 AA 8 AA

ACACM310 AIAWDR4 AIICCE3

Nov 24 Nov 24 Nov 24

4 AA 4 AA 4 AA

ACABFP08 AIFRFRF3 AIMCFS5

Title Preventing and Detecting Identity Theft Auditing Defined Contribution Plans Auditing Defined Contribution Plans FASB and AICPA Update: Practical Guidance FASB and AICPA Update: Practical Guidance 2015 Update: Issues Changing Financial Reporting Now! Fraud and Cash Receipts: Common Frauds and Internal Controls Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls Benford’s Law - A Valuable Audit Tool IT Risk Red Flags Leases: Private Companies Benford’s Law - A Valuable Audit Tool Controls, Risks and Financial Reporting Controls, Risks and Financial Reporting New FASB Developments for Business & Industry Forensic Accounting: Uncovering Schemes and Scams Accounting & Auditing Update (4HR) Advanced Auditing of HUD-Assisted Projects Auditing For Fraud Engagement Essentials: Preparation, Compilation, and Review of Financial Statements Preserving Independence and Otherwise Complying with the New AICPA Code of Professional Conduct Accounting IS Changing! Predictive Not Historic - Module III Audit Workpapers: Documenting and Reviewing Field Work Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors Accounting Basics for Finance Professionals Fraud: Recent Findings, Red Flags and Corruption Schemes The Most Common Financial Statement and Asset Fraud Schemes: How to Detect and Prevent Them LearnLinx Webcasts continued on pg. 52

50 NOVEMBER/DECEMBER 2015

Of Course!

Upcoming Seminar Days Essential Courses. Multiple Topics. Convenient Location. Low Price. Seminar Days are designed to meet the needs of your busy schedule, offering timely CPE courses, a variety of topics and great networking opportunities – all in your area.

Seminar Days Ft. Lauderdale

Seminar Days Jacksonville

Date: Dec. 14–17, 2015 Location: Embassy Suites Ft. Lauderdale CPE Credit: Five Courses, 40 CPE Credits

Date: Nov. 30–Dec. 3, 2015 Location: University of North Florida CPE Credit: Four Courses, 32 CPE Credits

Seminar Days Boca Raton

Seminar Days West Palm Beach

Date: Nov. 17–19, 2015 Location: DoubleTree Deerfield Beach/Boca Raton CPE Credit: Four Courses, 32 CPE Credits

Date: Nov. 30–Dec. 3, 2015 Location: Holiday Inn Palm Beach Airport Conference Center CPE Credit: Six Courses, 48 CPE Credits

Seminar Days Miami

Seminar Days Sarasota

Date: Dec. 1–3, 2015 Location: Holiday Inn Miami Coral Gables University CPE Credit: Three Courses, 24 CPE Credits

Date: Jan. 6–8, 2016 Location: Holiday Inn Lakewood Ranch – Sarasota CPE Credit: Three Courses, 24 CPE Credits

For course summaries and to view all of our upcoming CPE programs, visit the online catalog at www.ficpa.org/cpe.

*Take advantage of our Early Bird Price – register more than 30 days in advance to save $55. Members of the FICPA save an additional $100 on full days of instruction and $55 on half-days – join now at www.ficpa.org/JoinUs! To register, call 800.342.3197 or 850.224.2727, or visit ficpa.org/cpe.

www.ficpa.org

LearnLinx Webcasts continued from pg. 50

Accounting and Auditing (continued) Date

Credit Hours

Code

Title

Nov 25 Nov 28 Nov 28 Nov 30 Dec 1 Dec 1 Dec 1 Dec 1 Dec 1 Dec 2 Dec 3 Dec 4 Dec 4 Dec 4 Dec 7

4 AA 4 AA 2 AA 8 AA 4 AA 2 AA 8 AA 8 AA 8 AA 4 AA 2 AA 4 AA 8 AA 8 AA 8 AA

AISCFPP4 ACAPS09 ACAFF08 AIAUGFA3 ACAPS10 ACBL13 4153033E 4151294E 4151294D AINFDBI5 ACAFF09 AICPRE5 4152905D 4152905C AIEEPCR5

Dec 7 Dec 8 Dec 8 Dec 11 Dec 11 Dec 11

4 AA 2 AA 1 AA 4 AA 2 AA 4 AA

AISCFPP5 4153056C FSUWBR5 AIFCR4 FSUWBR8 AIPICD5

Dec 14 Dec 14 Dec 14 Dec 14 Dec 15 Dec 15 Dec 15 Dec 15 Dec 16

2 AA 8 AA 8 AA 8 AA 8 AA 8 AA 8 AA 2 AA 4 AA

ACBL14 4152522D 4152792E 4152792D AIADIT6 4153032G 4153032F 4153058C 4152963D

Dec 17 Dec 17 Dec 17 Dec 17 Dec 17 Dec 18 Dec 18 Dec 21

4 AA 4 AA 4 AA 4 AA 4 AA 4 AA 4 AA 4 AA

4152886D 4152887D CHA4WBR3 AIFAUSS4 4152775D 4152868C 4152867D AIFRFRF4

Statement of Cash Flows: Preparation, Presentation, and Use 2015 Update: Issues Changing Financial Reporting Now! Auditing For Fraud Applying the Uniform Guidance for Federal Awards in Your Single Audits 2015 Update: Issues Changing Financial Reporting Now! Benford’s Law - A Valuable Audit Tool Fresh Start, Fair Value and Impairment Accounting Small Business Internal Control, Security and Fraud Prevention and Detection Small Business Internal Control, Security and Fraud Prevention and Detection New FASB Developments for Business & Industry Auditing For Fraud Compilation, Preparation, and Review Engagements Update Private Company Accounting: New Challenges, New Directions Private Company Accounting: New Challenges, New Directions Engagement Essentials: Preparation, Compilation, and Review of Financial Statements Statement of Cash Flows: Preparation, Presentation, and Use Fraud and Embezzlement: Risk Management Strategies Navigating the Changes to the Federal Single Audit Requirements Fraud and Cash Receipts: Common Frauds and Internal Controls Implications of the New Revenue Recognition Standard Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls Benford’s Law - A Valuable Audit Tool Disclosure: The Key to Financial Statements Review of Significant Accounting Topics Review of Significant Accounting Topics Accounting for Deferred Income Taxes Deception, Embezzlement and Fraud Deception, Embezzlement and Fraud Loss Prevention Tips from an A&A Perspective: The Playbook Preserving Independence and Otherwise Complying with the New AICPA Code of Professional Conduct Advanced Fraud Case Study: Part 1 Advanced Fraud Case Study Part 2 CIRA: Refresher and Review of A&A Issues Forensic Accounting: Uncovering Schemes and Scams Small-Business Financial Statements Financial Statement, Tax and Government Fraud Practical Guide to Accounting Fraud Webcast Fraud: Recent Findings, Red Flags and Corruption Schemes LearnLinx Webcasts continued on pg. 54

52 NOVEMBER/DECEMBER 2015

Of Course!

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

www.ficpa.org

LearnLinx Webcasts continued from pg. 52

Accounting and Auditing (continued) Date Dec 21 Dec 21

Credit Hours 8 AA 4 AA

Dec 28 Dec 28 Dec 29 Dec 29

4 AA 8 AA 8 AA 4 AA

Dec 30 Dec 30 Dec 30 Dec 30

4 AA 4 AA 4 AA 4 AA

Jan 5 Jan 5

4 AA 8 AA

Code AIPDIT5 AIMCFS6

Title Preventing and Detecting Identity Theft The Most Common Financial Statement and Asset Fraud Schemes: How to Detect and Prevent Them ACAPS11 2015 Update: Issues Changing Financial Reporting Now! AICCAAT4 Construction Contractors: Accounting, Auditing, and Tax AIAWDR5 Audit Workpapers: Documenting and Reviewing Field Work AIPICD6 Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls AAU4WBR4 Accounting & Auditing Update (4HR) CMP4WBR4 Compilation and Review: Issues and Updates AIFCR5 Fraud and Cash Receipts: Common Frauds and Internal Controls AIRRFRG5 Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profit Organizations 4152872G Fraud: Essential Audit Tools and Techniques 4152528D Leases: Present and Future

Ethics Date Nov 11 Nov 20 Dec 16 Dec 30

Credit Hours 4 ETH 4 ETH 4 ETH 4 ETH

Code ETHWBR9 ETHWBR10 ETHWBR11 ETHWBR12

Title Ethics: Protecting the Integrity of Florida CPAs Ethics: Protecting the Integrity of Florida CPAs Ethics: Protecting the Integrity of Florida CPAs Ethics: Protecting the Integrity of Florida CPAs

Government/Not-for-Profit Date Nov 16 Nov 18 Nov 19 Nov 25 Dec 2 Dec 7 Dec 9

Credit Hours 4 AA 4 AA 8 AA 4 AA 4 AA 4 AA 8 AA

Code AIYBFA3 AINFPAA3 4152513J AIG68W4 AINFPAA4 AIYBFA4 4152771D

Dec 9

8 AA

4152771C

Dec 14 Dec 16 Dec 16 Dec 21

8 AA 4 AA 8 AA 8 AA

AINFPAR5 AIG68W5 ACGAAU04 ACNPAAT3

54 NOVEMBER/DECEMBER 2015

Title Yellow Book Financial Audits Not-for-Profit Accounting and Auditing Update GAAP Update GASB Statement No. 68 Audit and Accounting Workshop Not-for-Profit Accounting and Auditing Update Yellow Book Financial Audits HUD Audits of Multifamily Housing Projects: Audit Requirements Under the HUD Audit Guide and for Single Audits HUD Audits of Multifamily Housing Projects: Audit Requirements Under the HUD Audit Guide and for Single Audits Not-for-Profit Accounting & Reporting: From Start to Finish GASB Statement No. 68 Audit and Accounting Workshop Governmental Accounting and Auditing Update Not-for-Profit Accounting, Auditing & Tax Update

Of Course!

Leadership Development Date Nov 10 Nov 12 Nov 17 Nov 18 Nov 19 Nov 30 Dec 1 Dec 3 Dec 3

Credit Hours 2 TB 1 BEH 4 TB 4 BEH 2 BEH 4 BEH 4 TB 2 TB 4 TB

Code 4153055C 4152976B ACCICE13 ACABWL07 4152974B ACABWL08 ACCICE14 4152912B 4152600I

Dec 7 Dec 10 Dec 10

4 TB 8 BEH 8 BEH

ACCICE15 4152663D 4152663C

Title Ethical Dilemmas and War Stories: What Would YOU Do? Managing Your Time As If It Was Your Money Cases in Corporate Ethics Achieving Balance in Work and Life Goal Setting Achieving Balance in Work and Life Cases in Corporate Ethics Leadership: The Good, the Bad and the Ugly Professional Conduct and Ethics Webcast: Anticipating and Preventing an Ethical Crisis Cases in Corporate Ethics Leadership Skills Training Leadership Skills Training LearnLinx Webcasts continued on pg. 56

A Refreshing Approach to CPE. And Itâ&#x20AC;&#x2122;s on Sale.

BlendedLearning workshops

Use code Blended15 to save 15%.

Complete 4 one-hour OnDemand videos.

Attend the in-person workshop.

Earn 8 A&A CPE credits.

NEW! Accounting for New Revenue Recognition Standard Workshop (8 AA) ANR10

Nov. 10

Ft. Lauderdale

ANR 15 Dec. 15 Orlando

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

www.ficpa.org

LearnLinx Webcasts continued from pg. 55

Management/Consulting Date Nov 10 Nov 10 Nov 11 Nov 12 Nov 14

Credit Hours 4 AA 3 TB 3 TB 4 TB 2 TB

Code AIACFS4 ACBSM208 ACBSM309 ACBSM409 ACTCIM13

Nov 14 Nov 14 Nov 14 Nov 14 Nov 14 Nov 14 Nov 16 Nov 17 Nov 17

2 TB 2 BEH 3 TB 4 TB 4 TB 3 TB 2 TB 2 TB 2 TB

ACRPSB14 ACACM110 ACACM209 ACASN10 ACBSM109 ACBSM209 ACBPP13 ACBS09 4153057C

Nov 18 Nov 19 Nov 20 Nov 20 Nov 20 Nov 20 Nov 20 Nov 23 Nov 23 Nov 23 Nov 23 Nov 25

2 TB 4 TB 4 TB 4 TB 4 BEH 4 TB 4 TB 2 BEH 3 TB 2 BEH 4 TB 2 TB

4152696B AIFFPS4 ACCGDD10 AICUTLT4 4153050C AIRCCMC4 4153051C ACACM111 ACACM210 ACACM409 ACBT11 ACTCIM14

Nov 25 Nov 25 Nov 28 Nov 28 Nov 28 Nov 28 Nov 28

2 TB 2 TB 2 TB 4 AA 2 AA 2 BEH 3 TB

ACPMT12 ACRPSB15 ACPMT13 ACABFP09 ACACM311 ACACM410 ACBSM310

Nov 28 Nov 30 Nov 30 Dec 1 Dec 1 Dec 1

4 TB 8 AA 8 AA 2 BEH 3 TB 4 TB

ACBSM410 4152978E 4152978D ACACM112 ACACM211 ACBSM110

56 NOVEMBER/DECEMBER 2015

Title Analyzing a Company’s Financial Statement Balanced Scorecard Module II: Show how Balanced Scorecard Support Strat Balanced Scorecard Module III: Define and Provide Examples of Balanced Scorecard Balanced Scorecard Module IV: Targets, Reports, Budgeting, Summary 10 Common Investment Mistakes & How to Avoid Them Using Monte Carlo Simulations 401(k)s and Retirement Plans For Small Businesses Accounting IS Changing! Are YOU Ready? - Module I Accounting IS Changing! Goals, KPIs, Strategy, Scorecard - Module II Adding Social Networking to Your Marketing Plan - Real world Advice! Balanced Scorecard Module I: Overview Balanced Scorecard Module II: Show how Balanced Scorecard Support Strategy Better Performance Plans: Think Like An Economist Black Swans: Prepare for the Unexpected High-Duty Engagements: Rules, Risks and Tools for Business Management, Family Office, Closely-Held Businesses Building a Remote Consulting Practice Financial Forecasting: Planning for Success A CPAs Guide to Due Diligence Controller’s Update: Today’s Latest Trends Path to the C Suite Risk, Cost, and Cash Management for Controllers and Financial Managers The Facts: Budgeting, Planning & Forecasting Accounting IS Changing! Are YOU Ready? - Module I Accounting IS Changing! Goals, KPIs, Strategy, Scorecard - Module II Accounting IS Changing! Are YOU Ready? - Module IV Business Turnaround 10 Common Investment Mistakes & How to Avoid Them Using Monte Carlo Simulations 25 Popular Management Tools: When to Use & Brief Summary 401(k)s and Retirement Plans For Small Businesses 25 Popular Management Tools: When to Use & Brief Summary Accounting Basics for Finance Professionals Accounting IS Changing! Predictive Not Historic - Module III Accounting IS Changing! Are YOU Ready? - Module IV Balanced Scorecard Module III: Define and Provide Examples of Balanced Scorecards Balanced Scorecard Module IV: Targets, Reports, Budgeting, Summary Budgeting and Forecasting Tools and Techniques Budgeting and Forecasting Tools and Techniques Accounting IS Changing! Are YOU Ready? - Module I Accounting IS Changing! Goals, KPIs, Strategy, Scorecard - Module II Balanced Scorecard Module I: Overview

Of Course!

Dec 1 Dec 1 Dec 2 Dec 2 Dec 2 Dec 2 Dec 3

3 TB 8 AA 8 TB 1 TB 8 TB 8 TB 2 TB

ACBSM210 AIICRA5 4152967C FSUWBR3 4151551D 4151551C ACTCIM15

Dec 3 Dec 3 Dec 3 Dec 3 Dec 3 Dec 3 Dec 3 Dec 4 Dec 4 Dec 4

2 TB 4 AA 2 BEH 2 AA 4 AA 3 TB 8 TB 2 TB 2 TB 8 AA

ACRPSB16 ACABFP10 ACACM411 ACACM312 AIACFS5 ACBSM311 5152930B ACBPP14 ACBS10 AIICCE4

Dec 7 Dec 7 Dec 7 Dec 8 Dec 8 Dec 8 Dec 9 Dec 9 Dec 10 Dec 10 Dec 10 Dec 10 Dec 11

4 TB 3 TB 2 TB 3 TB 4 TB 4 TB 4 TB 2 TB 2 TB 2 TB 4 TB 8 AA 2 TB

ACBSM111 ACBSM211 4152738B ACBSM312 ACBSM412 AICUTLT5 AIFFPS5 4152389B ACPMT14 ACPMT15 ACASN11 4151536C ACTCIM16

Dec 11 Dec 11 Dec 11 Dec 11

2 TB 8 TB 8 TB 8 AA

ACRPSB17 4152906D 4152906C 4151408D

Dec 11

8 AA

4151408C

Dec 14 Dec 15 Dec 16 Dec 17 Dec 17 Dec 17 Dec 17 Dec 18

2 BEH 3 TB 2 AA 2 BEH 2 TB 8 TB 8 TB 2 TB

ACACM113 ACACM212 ACACM313 ACACM412 ACBPP15 4151331D 4151331C ACBS11

Balanced Scorecard Module II: Show how Balanced Scorecard Support Strat Internal Controls and Risk Assessment: Key Factors in a Successful Audit CPA Succession Planning Information Security Risk Management: A Basic Approach Introduction to XBRL: New Opportunities for CPAs Introduction to XBRL: New Opportunities for CPAs 10 Common Investment Mistakes & How to Avoid Them Using Monte Carlo Simulations 401(k)s and Retirement Plans For Small Businesses Accounting Basics for Finance Professionals Accounting IS Changing! Are YOU Ready? - Module IV Accounting IS Changing! Predictive Not Historic - Module III Analyzing a Company’s Financial Statement Balanced Scorecard Module III: Define and Provide Examples of Balanced Scorecard Startup Business Conference Better Performance Plans: Think Like An Economist Black Swans: Prepare for the Unexpected Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors Balanced Scorecard Module I: Overview Balanced Scorecard Module II: Show how Balanced Scorecard Support Strategy Managing External Data and How to Get the Most Out of Subtotals Balanced Scorecard Module III: Define and Provide Examples of Balanced Scorecard Balanced Scorecard Module IV: Targets, Reports, Budgeting, Summary Controller’s Update: Today’s Latest Trends Financial Forecasting: Planning for Success Working With QuickBooks Desktop Clients 25 Popular Management Tools: When to Use & Brief Summary 25 Popular Management Tools: When to Use & Brief Summary Adding Social Networking to Your Marketing Plan - Real world Advice! Finding Funding for Startups 10 Common Investment Mistakes & How to Avoid Them Using Monte Carlo Simulations 401(k)s and Retirement Plans For Small Businesses Annual Financial Management Spotlight: 4 Current Topics Annual Financial Management Spotlight: 4 Current Topics Efficient Financial Statement Preparation for Your Desktop and Online QuickBooks Clients Efficient Financial Statement Preparation for Your Desktop and Online QuickBooks Clients Accounting IS Changing! Are YOU Ready? - Module I Accounting IS Changing! Goals, KPIs, Strategy, Scorecard - Module II Accounting IS Changing! Predictive Not Historic - Module III Accounting IS Changing! Are YOU Ready? - Module IV Better Performance Plans: Think Like An Economist Mutual Fund Investing: A Working Knowledge Mutual Fund Investing: A Working Knowledge Black Swans: Prepare for the Unexpected LearnLinx Webcasts continued on pg. 58

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

www.ficpa.org

LearnLinx Webcasts continued from pg. 57

Management/Consulting (continued) Date Dec 18 Dec 18 Dec 18 Dec 19 Dec 19 Dec 19 Dec 23 Dec 23 Dec 29 Dec 29 Jan 7

Credit Hours 4 TB 4 TB 8 AA 4 BEH 4 TB 4 TB 4 TB 4 TB 4 TB 4 AA 4 TB

Code ACCICE16 AIRCCMC5 ACUPBF04 ACABWL09 ACBT12 ACCGDD11 ACASN12 ACBT13 ACCGDD12 ACABFP11 4152600J

Title Cases in Corporate Ethics Risk, Cost, and Cash Management for Controllers and Financial Managers Understanding and Preventing Business Fraud Achieving Balance in Work and Life Business Turnaround A CPAs Guide to Due Diligence Adding Social Networking to Your Marketing Plan - Real world Advice! Business Turnaround A CPAs Guide to Due Diligence Accounting Basics for Finance Professionals Professional Conduct and Ethics Webcast: Anticipating and Preventing an Ethical Crisis

Tax Date Nov 10 Nov 10 Nov 10 Nov 10 Nov 10 Nov 10 Nov 10 Nov 10 Nov 10 Nov 11 Nov 11 Nov 11 Nov 12 Nov 12 Nov 12

Credit Hours 1 TB 1 TB 1 TB 1 TB 4 TB 1 TB 8 TB 8 TB 8 TB 8 TB 8 TB 2 TB 8 TB 8 TB 2 TB

Code 4153049A 4153013A 4153015A 4153014A AIHCRA5 WEBNAR05 4152921D 4152921C 4151528C 4151143C 4152409B 4152831B ACGHTC03 4152615C 4152990C

Nov 13 Nov 13 Nov 13

8 TB 8 TB 8 TB

4151450D 4151450C 4152078C

Nov 13

8 TB

4152078D

Nov 16 Nov 16 Nov 16 Nov 17

8 TB 8 TB 8 TB 1 TB

4151063D AIBDPTE4 4151398C WEBNAR06

58 NOVEMBER/DECEMBER 2015

Title Foreign Trusts: Cleaning Them Up Foreign Trusts: How and When to Use Them Foreign Trusts: Returns and Compliance Foreign Trusts: The Basics Health Care Reform Act: Critical Tax and Insurance Ramifications Representing Your Client Before the IRS: Appealing the IRS Retirement Advising: Accumulation and Decumulation Strategies Retirement Advising: Accumulation and Decumulation Strategies Top 10 Things Financial Planners Need to Know About Estate Planning Corporate Income Tax Return Fundamentals ESOPs: Uses, Strategies, Benefits and Pitfalls Information Security Update A Guide to Successfully Handling Tax Controversies Federal Tax Appeals and Alternative Dispute Resolution Tax and Financial Planning Implications Surrounding Posthumously Conceived Children Business Succession Planning and Exit Strategies Business Succession Planning and Exit Strategies Deciphering the Myths and Realities of Comprehensive Risk Management and Insurance Planning Deciphering the Myths and Realities of Comprehensive Risk Management and Insurance Planning Asset Protection Planning Basis/Distributions for Pass-Through Entities: Simplifying the Complexities Partnership and LLC Taxation: Advanced Issues, Including Transfers Representing Your Client Before the IRS: Collections

Of Course!

Nov 18 Nov 19 Nov 20 Nov 20 Nov 24 Nov 25 Nov 30 Nov 30 Nov 30 Dec 1 Dec 1 Dec 1 Dec 1 Dec 2 Dec 3 Dec 3 Dec 3 Dec 3 Dec 4 Dec 4 Dec 4 Dec 4 Dec 7

6 TB 8 TB 8 TB 4 TB 4 TB 4 TB 8 TB 8 TB 8 TB 2 TB 2 TB 8 TB 8 TB 3 TB 1 TB 1 TB 8 TB 8 TB 8 TB 8 TB 8 TB 8 TB 8 TB

4152966F 4151613B ACPSCU03 AICCD5 AISSM2 AICRBSB4 AI10994 4152075C 4152075D 4153044B 4152997B AIF9905 4151430C 4153043A 4153041A 4153042B 4152027C 4152039B 4151372C 4151115C 4151360E 4151360D 4151507C

Affordable Care Act - Tax Favored Health Care Plans After ACA Partnership Preparation, Basis Calculations and Distributions: Form Partnerships, S Corporations & LLCs Update Capitalized Costs and Depreciation: Key Issues and Answers Social Security and Medicare: Maximizing Retirement Benefits The CPA?s Role in Buying or Selling a Business Payroll Taxes and 1099 Issues: Everything You Need to Know Personal Financial Planning Challenges: Analysis, Evaluation and Recommendations Personal Financial Planning Challenges: Analysis, Evaluation and Recommendations Advanced Estate Planning Educational Tax Benefits Form 990: A Comprehensive Approach to Accurate Preparation Retirement Distributions: Planning Options Advanced Asset Protection Planning International Estate Planning International Joint Ventures: Tax and Non-Tax Aspects Introduction to International Taxation Quality Control in a CPA Tax Practice: Overview of Circular 230 Change Business Valuation: A Review of the Essentials Construction Contractors: Special Tax and Accounting Considerations Preparing Form 706: The Federal Estate Tax Return Preparing Form 706: The Federal Estate Tax Return Strategies for Tax Dispute Resolution LearnLinx Webcasts continued on pg. 60

June 8-11, 2016

#MegaCPE

NEW LOCATION: The award-winning

Gaylord Palms Resort and Convention Center To register, call 800.342.3197 or 850.224.2727, or visit ficpa.org/cpe.

www.ficpa.org

LearnLinx Webcasts continued from pg. 59

Tax (continued) Date Dec 8 Dec 8 Dec 8 Dec 8 Dec 8 Dec 9 Dec 9 Dec 9 Dec 10 Dec 10 Dec 10 Dec 10 Dec 11 Dec 11 Dec 14 Dec 14 Dec 14 Dec 14 Dec 14 Dec 14 Dec 15 Dec 15 Dec 15 Dec 16 Dec 16 Dec 16 Dec 16 Dec 17 Dec 17 Dec 17 Dec 17 Dec 18 Dec 21 Dec 21 Dec 23 Dec 23 Dec 29 Dec 30 Jan 4 Jan 4 Jan 4 Jan 5 Jan 5 Jan 5

Credit Hours 8 TB 8 TB 8 TB 4 TB 8 TB 8 TB 8 TB 4 TB 4 TB 2 AA 8 TB 8 TB 8 TB 4 TB 8 TB 8 TB 8 TB 2 TB 8 TB 8 TB 8 TB 8 TB 8 TB 8 TB 8 TB 8 TB 8 TB 8 TB 8 TB 8 TB 4 TB 8 TB 8 TB 8 TB 8 TB 4 TB 4 TB 8 TB 8 TB 8 TB 8 TB 8 TB 8 TB 8 TB

Code 4153020C 4151957E 4151957D AISSM3 4153034C 4151994E 4151994D AIHCRA6 AIIRSD6 ACFG06 4151486D 4151486C 4152549C AITPSSB6 ACGHTC04 4151143E 4151143D 4153035B AI10995 4152323D AIBDPTE5 4151495C ACPSCU04 FIRPWBR4 4152968E 4152968D 4151354C EGTNWBR5 4152922D 4152922C AICRBSB5 AIF9906 4151033D 4151033C ACATU01 AICCD6 AISSM4 ACATU02 4152314F 4153007E 4153007D 4151519E 4151354E 4151354D

Title Avoiding Tax Malpractice Form 709: Gift Tax Returns Form 709: Gift Tax Returns Social Security and Medicare: Maximizing Retirement Benefits Tax Smart Investing Deal Structure for Mergers and Acquisitions Deal Structure for Mergers and Acquisitions Health Care Reform Act: Critical Tax and Insurance Ramifications IRS Disputes: Identifying Options for Your Client Federal Awards: Changes under the Revised Uniform Grant Guidance Subtrust Funding Workshop Subtrust Funding Workshop Tax Considerations for Buying and Selling a Business Tax Planning Strategies for Small Businesses: Corporations, Partnership, & LLCs A Guide to Successfully Handling Tax Controversies Corporate Income Tax Return Fundamentals Corporate Income Tax Return Fundamentals International Tax Controversies With the IRS: Procedural and Substantive Issues Payroll Taxes and 1099 Issues: Everything You Need to Know The Nuts and Bolts of High End Planning Basis/Distributions for Pass-Through Entities: Simplifying the Complexities Form 1041: Down to the Basics Partnerships, S Corporations & LLCs Update Foreign Investment in the United States: Tax and Related Matters Social Security: Advanced Education and Training Social Security: Advanced Education and Training Tax Research Skills Estate and Gift Taxation of Nonresident Aliens in the US Social Security Basics and Strategies For Maximizing Benefits Social Security Basics and Strategies For Maximizing Benefits The CPA?s Role in Buying or Selling a Business Form 990: A Comprehensive Approach to Accurate Preparation Advanced Personal Financial Planning Update Advanced Personal Financial Planning Update 2015 Annual Tax Update Capitalized Costs and Depreciation: Key Issues and Answers Social Security and Medicare: Maximizing Retirement Benefits 2015 Annual Tax Update Estate Planning: A Comprehensive Overview Looking for Hidden Benefits: Federal and State Tax Incentives Looking for Hidden Benefits: Federal and State Tax Incentives Everything You Need to Know About Trusts Tax Research Skills Tax Research Skills LearnLinx Webcasts continued on pg. 62

60 NOVEMBER/DECEMBER 2015

Of Course!

LearnLinx Webcasts continued from pg. 60

Tax (continued) Date Jan 6

Credit Hours 8 TB

Code 4152281E

Jan 6 Jan 6 Jan 8 Jan 8 Jan 8 Jan 8

8 TB 8 TB 4 TB 4 TB 8 TB 8 TB

4151492F 4151492E 4152902B 4152917B 4151495E 4151495D

Title Basis Calculations & Distributions for Pass-Through Entity Owners: Schedule K-1 Analysis Fundamentals of 1031 Exchanges Fundamentals of 1031 Exchanges Corporate Tax Planning Using Stock Redemptions Webcast Corporate Tax Planning: Actual and Constructive Distributions Form 1041: Down to the Basics Form 1041: Down to the Basics

Technology Date Nov 11 Nov 13 Nov 14 Nov 16 Nov 17 Nov 17 Dec 1 Dec 1

Credit Hours 4 TB 2 TB 4 TB 2 TB 8 TB 8 TB 2 TB 2 TB

Code ACACOP10 4152986B ACACOP11 4152734B 4151340D 4151340C AIEXCS13 AIEXCS23

Dec 2 Dec 3

2 TB 2 TB

4152970B AIEXCS33

Dec 3 Dec 4 Dec 4 Dec 8 Dec 10 Dec 16 Dec 16 Dec 18

2 TB 8 TB 8 TB 2 TB 2 TB 2 TB 2 TB 2 TB

AIEXCS43 4152971D 4152971C 4152973B 4152796B AIEXCS53 AIEXCS63 AIEXCS73

Dec 18

2 TB

AIEXCS83

Dec 22 Jan 6

4 TB 8 TB

ACACOP12 4151197D

Jan 6

8 TB

4151197C

Jan 7 Jan 8

2 TB 2 TB

4152972B 4152981C

62 NOVEMBER/DECEMBER 2015

Title Accounting in the Cloud vs. On-Premise, What You Need to Know Excel Power User Module 6: Time-Saving Techniques Accounting in the Cloud vs. On-Premise, What You Need to Know QuickBooks Desktop and Online Efficiency Tips and Tricks Webcast Excel and Access: Tools of the Trade for Business Excel and Access: Tools of the Trade for Business Excel for Accounting Professionals Session 1: Tables and Named Reference Excel for Accounting Professionals Session 2: Data Validation and Conditional Formatting Reporting Tips and Tricks for QuickBooks Desktop Reporting Excel for Accounting Professionals Session 3: Workbook Design Principles and Organization Excel for Accounting Professionals Session 4: Conditional Summing and Lookups Using QuickBooks Online: Tips and Tricks Using QuickBooks Online: Tips and Tricks QuickBooks Online for Accountants Cloud Computing Update Excel for Accounting Professionals Session 5: Error Trapping and Improving Lookups Excel for Accounting Professionals Session 6: List Comparisons and Indenting Excel for Accounting Professionals Session 7: Date Driven Workbooks and Concatenation Excel for Accounting Professionals Session 8: Dynamic Headers, Mapping Tables and Error Check Accounting in the Cloud vs. On-Premise, What You Need to Know Excel Tips and Techniques for Increased Productivity and Improved Financial Modeling: Intermediate Excel Tips and Techniques for Increased Productivity and Improved Financial Modeling: Intermediate Advanced Reporting Features in QuickBooks Desktop Excel Power User Module 1: Fundamental Features

Of Course!

We know CPAs and CPA regulations. The FICPA’s redesigned ethics courses go beyond the requirements, providing you with real-world applications of the practices that safeguard your career. Make your entire organization solid on ethics with the FICPA’s group learning solutions via on-site training, seminars, webcasts and OnDemand.

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The course complies with the ethics requirements for Florida CPAs established by the Florida Board of Accountancy.

www.ficpa.org/Ethics

F L O R I D A

Florida Institute of Certified Public Accountants P.O. Box 5437 Tallahassee, FL 32314-5437