November/December 2016 - Florida CPA Today | Volume 32, Number 6 by Florida Institute of CPAs

florida C P A

TODAY

NOVEMBER/DECEMBER 2016

VOLUME 32, 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

features

Making an Impact: Firm Support is Key to PAC's Success

Managing the Four Cornerstones of Data Security

Rewind: Accounting and Business Show Using a Layered Cyber-security Approach

Moving beyond Excel

departments 7

Email Phishing: Know the Enemy

22 28

IT Tools for CFOs

8 10

Chairâ&#x20AC;&#x2122;s and president's message FICPA Stands with Floridians Affected by Hurricane Matthew

20 News briefs 24 26 30 34

CPAs in the spotlight Staff reports Marketplace DOR update

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F L O R I D A

PRESIDENT/CEO Deborah L. Curry, CPA, CGMA DIRECTOR OF COMMUNICATIONS & STRATEGIC MARKETING Todd Schimpf EDITOR Suellen D. Wilkins GRAPHIC DESIGNER Loleta K. Bolden EDITORIAL COMMITTEE Lynda M. Dennis, CPA, chair Ryan A. Myers, CPA, vice chair Keith C. Blackman, CPA • Walter C. Copeland, CPA Douglas E. Day, CPA • David J. Hochsprung, CPA Michael S. Kridel, CPA • Troy Y. Manning, 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. © 2016 by the Florida Institute of Certified Public Accountants, Inc. All rights reserved. Reproduction in whole or part is prohibited without the express written consent of the FICPA.

NOVEMBER/DECEMBER 2016

president’s-chair's

MESSAGE

FICPA Stands with Floridians Affected by Hurricane Matthew A s Hurricane Matthew struck Florida last month, the threat was very personal for all Floridians. If you, family, friends and/or colleagues were affected by Matthew, or by Hurricane Hermine, the FICPA stands with you. Please visit www.ficpa.org/ recoveryresources to access a regularly updated timeline of information regarding hurricane relief notices and activities.

As Hurricane Matthew made landfall we, along with Director of Governmental Affairs Justin Thames and AICPA staff members, were working diligently with Rep. Cyndi Stevenson, CPA and with the offices of Gov. Rick Scott and Florida CFO Jeff Atwater. Our goal was to urge our legislators to pressure the IRS to quickly address the extension deadline and provide other relief. We were concerned for our members’ safety, and the welfare of their businesses, as they were entrenched in assisting clients during this stressful time. On Oct. 17, the IRS announced expanded tax relief for eight Florida counties affected by Hurricane Matthew, including Brevard, Duval, Flagler, Indian River, Nassau, St. Johns, St. Lucie and Volusia. In addition to filing extensions, a variety of business deadlines also are affected, including the

FICPA President/CEO FLORIDA CPA TODAY

Oct. 31 and Jan. 31 deadlines for quarterly payroll and excise tax returns. Visit www. ficpa.org/taxrelief to view a copy of the IRS notice, IR-2016-135, posted to the FICPA website. FICPA members can access relief-related updates on our website, social media channels, and Connect Group Communities. Please take advantage of one of your most valuable membership tools – the Federal Taxation, State Tax and other Connect Groups. Joining is free to members and these private communities are great resources, providing timely information for CPAs. Since 2013, the AICPA and state CPA societies have been meeting with our legislators in Washington, D.C., asking them to support 10 provisions to help disaster victims. We invite you to visit www.ficpa. org/disasterrelief to view the provisions for which we have advocated. In the aftermath of the storms, please let us know if there is anything the FICPA can do to help you and your business get up and running. You may reach our member service center at (800) 342-3197. Again, we stand with you.

FCT

FICPA Board Chair www.ficpa.org

Email Phishing: Know the Enemy T By Travis Vogt, CPA, CISA

hink of your email inbox as a wide open virtual front door to your computer network, as it is inherently necessary to allow communications from outside parties to come in. It’s through this access that attackers use phishing campaigns to try to breach your network. Phishing, in its simplest terms, refers to an attacker masquerading as someone or a business to get you to do something you shouldn’t. There are many types of phishing, from phone calls to text messages but, by far, the simplest and most effective method is email. This article examines three popular goals of phishing emails and what can be done to prevent and mitigate the potential damage. Sun Tzu wrote in The Art of War, “If you know the enemy and know yourself, you need not fear the result of a hundred battles.” If you know how cyber criminals use email phishing, and know what you can do to prevent being a victim, you can be more secure when accessing your inbox.

Attack goal: holding your data hostage This attack is based on a classic email phishing scenario that’s been around for decades: tricking the target to unknowingly install malware. In the past, these tended to be viruses or worms that wreaked havoc on the victim’s computer. Although these destructive payloads still exist, attackers are turning to a much more profitable endeavor: ransomware. This variety of malware uses strong encryption to lock files, rendering them inaccessible. The only way to regain access and (nominal) control is to obtain the key to unlock the files by paying the attacker’s ransom, and there’s no guarantee the key will work. Ransomware typically is deployed through a phishing email in one of two ways: an attached document or a hyperlink in the message body. The malicious attachments can seem benign (a Microsoft Word document or a PDF file), but once opened, macros or embedded code run silently in the background and install the ransomware. 8

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Similar to attachments, hyperlinks may not show any sign of concern because it’s simple to disguise the destination of a link. Once installed, ransomware goes to work encrypting as many files as it can access. Depending on how your network storage is configured, a ransomware attack could mean a staggering amount of files potentially are lost forever. It’s likely the entire drive will be encrypted before you notice anything happening.

Prevention Applications used to access email should be configured to open attachments in a “read-only” mode and also block particularly risky file types such as java script (.js) and executables (.exe). These barriers may delay or deter ransomware before it begins self-installation. It’s also a good idea to use anti-malware software to scan incoming mail for links to known malicious sites. By far though, the simplest and most effective prevention method is teaching employees to think before clicking a link or attachment. Incremental backups and testing the restoration capability of those backups should be a standard, pre-scheduled procedure. If you’re infected with ransomware, being able to restore data to a point in time before the attack means you may lose a day or two’s worth of work instead of years of data.

Attack goal: steal sensitive data The goal of this phishing attack is to convince the victim to provide sensitive data. Personally identifiable information (PII) such as a list of social security numbers and financial accounts with associated names and addresses can be very valuable to criminals. Increasingly, personal health information (PHI), including health insurance identification, is being compromised. Company confidential information, such as customer lists, also is being stolen. The more actionable information attackers can get, the more they can sell it for, so they’re becoming more personalized and targeted. Although

social engineering still is the dominant means of hacking, criminals use social media and other publicly-available information to determine the organization structure of a target company. This allows them to spoof the email address of high-level personnel to elicit PII from target employees.

Prevention

Always confirm the validity of the request through some other channel, such as in person or over the phone. Implement and enforce company policies requiring personally identifiable information be encrypted if sent through email. When encrypting, use a strong password with at least 10 characters and a mix of upper- and lower-case letters, numbers and special characters.

Attack goal: obtain your username and password This attack has a simple goal: obtain your login credentials. This is where social engineering produces major returns for criminals. With the increasing reliance on cloud-software storage, attackers only need a user name and password to remotely gain full access to those resources. These breaches can quickly multiply if the victim has poor password techniques, such as using the same password for multiple sites.

Always use unique passwords for each website or service. This will limit the scope of a breach, if it occurs. Consider using a password manager (there are numerous secure providers available) to help organize and store passwords for multiple sites.

The typical phishing technique involves sending an email that looks identical to one you’d receive from your bank, cellular provider, or company IT department. The email will contain some sort of urgent request, such as a large charge on your credit card that needs to be verified, and a link to login to your account. The destination of the link is a site that looks identical to the expected page. However, when you log in, rather than accessing your account, you will have provided the attackers your username and password.

Phishing is a very real threat to anyone who uses email. Because email allows attackers from any part of the world the potential to directly access to your system, and because phishing attacks are so successful, they’re not going to slow down anytime soon. The good news is you can mitigate the potential damage by using the most conservative (and these days, practical) advice. It’s easy to be complacent when checking your inbox, but you absolutely must remain skeptical of all links, attachments and requests. Cyber criminals are counting on you to do otherwise. FCT

Never click a link in an email you didn’t explicitly request or confirm independently. Did you request a password change and receive an email with a link to change it? Click away. However, you receive a fraud alert from your credit-card company, go through the website directly.

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.

Prevention

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Managing the Four Cornerstones of Data Security By M. Lisa Shasteen

anaging cyber security and data privacy now is a required core competency for executives. Chief financial officers, as top risk managers in many companies, often are asked to lead the effort with little or no guidance. The amount of information available on the topic is vast. Turning that information into actionable intelligence can be daunting, as new and urgent topics are added daily. The goal of this article is to provide a simple framework for addressing this important issue in an organization. There essentially are four cornerstones of cyber security and data-privacy management (data security): people, preparation, protection and practice. These cornerstones interlock and must be underpinned by open and frequent communication among stakeholders. People. People are the greatest asset and greatest threat to data security. Creating a “culture of compliance” is critical, and is something most regulators now expect to see.i A culture is created when executives lead by example. Leaders should be subject to the same rules as others and demonstrate data security’s importance by infusing the message throughout company operations. An interdepartmental team approach is necessary. Technology can assist in monitoring and controlling, but it cannot change the behavior of people or possess the expertise of every professional necessary to prepare for or manage a data incident. Data security is a companywide responsibility and not the sole domain of the IT department. The appropriate personnel must be identified in each area to spearhead data-security efforts. Appointing a security officer or coordinator responsible for managing data security activities is imperative. Best practices include regular training of all personnel, especially leadership, on potential risks and expected behaviors. Approximately 60 percent of data breaches result from insider activity, and 44.5 percent of breaches result from insiders who mean to cause harm.ii Disgruntled employees should be dealt with quickly and professionally. Remember that not all threats come through the data breaches related to technology. Criminals might pose as a courier or repair person. Companies should impose sanctions for those who fail to train, regardless of their position in the company. Most importantly, companies should encourage open and regular communication.

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Preparation. Readiness is key to data security. Like painting a room, the preparation might take the most time, but the results will reflect it. The first step is to take inventory of all company data, devices and applications. Then, classify them by criticality to operations. Do the same with personnel and vendors. Determine how the company is protecting the data and whether its applications are current. Prepare a network map. This will put the company ahead when engaging in a third-party privacy and security risk assessment. Risk assessments review protections that are in place for the confidentiality, integrity and availability (CIA) of information. They are performed using appropriate audit protocols for the organization being examined. Mapping the examination to a recognized protocol offers a reasonable approach. There is one caveat, however. Compliance is not the same as security. If compliance with the assessment protocol merely is a minimum standard and doesn’t suit the situation or reflect best industry practices, your organization’s approach to security should be enhanced to appropriate levels to lessen the chance of a negligence lawsuit. Like an audit, a risk assessment should be done annually (or on making any significant change) by independent contractors and again mid-year by internal staff. There is a real advantage in hiring knowledgeable outside legal counsel to perform your risk assessment and having them hire an outside technical firm to test technical controls. As a result, the attorney-client communication regarding legal risk levels might be protected from discovery by attorney-client privilege, as opposed to direct communications with a technical company. Companies should consult with their legal counsel to ascertain the extent of attorney-client privilege. Regardless, outside counsel should participate in the assessment to review policies and procedures to see if they are up to date and compliant with current applicable law. They also can help determine if operations comply with those laws and policies. Counsel also should review and index business forms in use; non-disclosure agreements; contracts; vendor agreements; and other documents that contain duties regarding data security. Also, review and index insurance policies for data security risk coverage. A technical assessor will perform a penetration test, map your visible network and collate information about how

the company’s technical system is set up, configured and used. This section of the risk assessment will assist in discovering technical vulnerabilities, such as old or shared access accounts, and risky behaviors, such as failure to log out of applications and computers, which can interfere with backups or cause failure. It also will discover the protections in place. Technical security risks will be discussed with other team members and ranked in order of criticality. Protection. After a risk assessment is done, a company should create a risk-remediation plan and calendar to address all risks identified. This includes budgeting. The objective is to address the most critical items first. At this time, it is important to review any gaps in administrative, physical and technical controls. Technical controls get the most media attention, but other controls are equally, if not more, important. The layering of protections to achieve data security is optimal and is a concept called “defense in depth,” a term coined by IBM years ago.iii The idea is that, if an attacker breaches a network, it is confronted with a series of protective measures, such as smart firewalls; antimalware; sandboxing (directing harmful malware to a safe network area to activate); encryption; data-loss prevention; and others, any one of which could stop it.

existing plans. Florida law demands a very quick breach response, so familiarity with team members and with the appropriate response process is critical, not only for data security but also for legal compliance.v Also, policies and procedures and their use should be reviewed annually. Backups should be tested as part of ongoing operations, and company personnel should be challenged from time to time to demonstrate their ability to detect and properly resolve data threats. Securely holding data today is more difficult than before. With an organized and deliberate approach directed by knowledgeable counsel, it is possible to achieve a more advanced data security posture and reduce liability and risk. FCT Lisa Shasteen is an attorney and CEO of Shasteen & Percy, PA, a law firm practicing data privacy and cybersecurity law. She is former general counsel of a global investment and merchant bank focused on media and technology companies. She is a board member of the Tampa Bay Chapter of InfraGard and a member of the Tampa Bay Committee on Foreign Relations.

Currently, the top threats to financial firms are business email compromise and ransomware. iv Ransomware often arrives as a payload in an email that invites a recipient to click. Malware can be embedded invisibly in an attached invoice or spreadsheet in pdf or xls format. Layered protection against ransomware could include a smart firewall; executable file sandboxing; upto-date and tested data backups; and employee training. If a company has no information security plan, breach response plan, emergency operations plan or business resilience plan, plan preparation should be included on the risk remediation calendar. Teams should be appointed to manage plan responses, and copies of the plans should be printed and available to each team member in more than one location in case of emergency. Remember to focus on resilience. As Hurricane Matthew demonstrated, not all data security threats come through the internet. Power failure; storm surges; water damage; equipment failure; vehicle accidents; active shooters; fire; theft; and other events also can affect the CIA of data or missioncritical personnel. Practice. Once plans are in place, the process of verifying compliance is continuous and iterative. Breach responses and emergency operations should be practiced regularly, and lessons learned should be used to improve FLORIDA CPA TODAY

Endnotes Cancialosi, C. (2016, March 14) What FINRA’s Focus on Culture Means for Financial Services. Retrieved from http://www.forbes.com/sites/ chriscancialosi/2016/03/14/what-finras-focus-onculture-means-for-financial-services/; FinCEN Advisory 2014-A007 (2014, August 11). Retrieved from https:// oig.hhs.gov/compliance/101/ ii IBM X-Force. (2016, April) Reviewing a Year of Serious Data Breaches, Major Attacks and New Vulnerabilities, IBM Security. Retrieved from http://www-01.ibm.com/ common/ssi/cgi-bin/ssialias?htmlfid=SEW03133USEN iii Pickel, J. (2010, July) Data Lockdown, IBM Systems Magazine, Retrieved from http://www.ibmsystemsmag. com/mainframe/administrator/security/Data-Lockdown/ iv IBM X-Force. Reviewing a Year of Serious Data Breaches. v Fla. Stat. Section 501.171 (2016) i

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IT Tools for CFOs

Moving beyond Excel

he CFO in today’s fast-paced environment is required to be many things to many people – from a strategic partner to the CEO and financial wizard to the management team, to a sounding board for department heads and other key personnel. To be effective and to be able to fulfill all the responsibilities attached to the role, modern CFOs need to avail themselves of all available IT tools at their disposal. For simplicity, the term IT will be used in this context to mean all things electronic – all hardware, software, peripherals and accessories that can store, transfer, parse, display or otherwise assimilate data. It also will refer to devices that can communicate and/or interact with humans and other devices (the latter is referred to as IoT or Internet of Things). The CFO’s most common IT tool is the electronic spreadsheet, or more specifically, Excel. The biggest users are finance and accounting professionals in various fields and at all levels. Excel is popular because of its versatility and ease of use, among other positives. It can be used as an analytical or reporting tool; as a source of data for other applications, such as Access or Word; or as a use of data from other databases, large and small. However, Excel even can be considered a crutch for many CFOs. They’ve come to rely on it at the expense of exploring or being open to other valuable, more modern and maybe even more efficient tools.

Budgeting and forecasting tools Excel still is the dominant tool in the budgeting process overseen by many CFOs in small, mid-sized and even larger business entities. But as some have painfully learned over the years, Excel has its limitations. Some of the downsides come into play when there are many people involved in the process and there needs to be input from others at different locations. In these instances, collaboration becomes more challenging when using Excel. Maintaining version control is an uphill task if everyone is not following the established rules of version nomenclature, and determining the latest version of the many file changes can be a mission impossible. Additionally, if there are subsidiary units involved – and even more so, if these units are overseas and there are exchange-rate differences to be accounted for – rate tables 12 NOVEMBER/DECEMBER 2016

By Keith Blackman, CPA, CMA

must be manually updated and formulas maintained in order to accurately account for this variable. Forwardthinking CFOs who have encountered or envisioned some of these issues have moved or started to move to budgeting software. Also, many contemporary CFOs believe budgeting software can do a better job of forecasting than Excel spreadsheets. Forecasting involves a combination of historical data and estimates of the future based on assumptions that can change over time. Because of this, it is understood that budgeting software might better be able to link to the data sources on which the assumptions are based, along with being able to be updated “real time,” rendering more reliable data for the forecasting process. Furthermore, even the most advanced Excel users can testify complex formulas, sensitivity analyses and linked spreadsheets that no longer work can become a bane for the user in identifying issues when the results of a particular financial report defy logic or fail the “eyeball” test. Worse, one’s credibility can come into question if the issues are not identified and resolved before the reports are presented or distributed. In fact, more than one CFO has lost their job due to inaccurate Excel reports submitted to boards or regulators. Although there are multiple budgeting software solutions at varying price points,1 it is still imperative that CFOs review more than one option and perform cost-benefit analyses to help with the decision of replacing Excel.

Business intelligence and data analytics tools Old-school corporate financial management included an analytical review of the company’s performance at the end of each respective period, resulting in corrective action taken on a reactive basis. That is, when it was too late to salvage or right size the direction of the financial drift. Today’s best practices call for reviews of company performance on an ongoing basis, using financial scorecards and business metrics to match performance to stated goals. Financial dashboards provide key performance indicators (KPIs) to executive management on a “real time” basis to indicate business performance trends. This proactive approach allows for

early intervention in attempts to rectify performance shortcomings before period end. Emerging companies now rely more frequently on financial IT tools collectively known as business intelligence (BI) applications. They assist with the process of setting up scorecards and dashboards, provide deeper financial analysis than spreadsheets normally do, and ultimately aid in the decision-making process. Business intelligence has been described in many ways, but the definition most applicable in this case is, “Today, BI represents tools and systems that allow a company to gather, store, access and analyze corporate data to aid in decision-making and strategic planning process.”2 In addition, “BI consists of two diametrically opposed activities: top-down, metrics-driven reporting, and dash boarding where you know in advance what things you want to monitor, and bottom-up, ad hoc analysis to answer unanticipated questions.”2 Data analytics can be defined as the analysis of raw data to identify patterns and trends from historical performance that can help with arriving at conclusions about future performance. To this end, the raw data can be the company’s own data drawn from its financial databases and/or available market, industry and other external data.

As with budgeting software, there are many offerings of BI applications.3 And although they tend to be on the higher end of the price scale versus other IT tools CFOs use, they can be worth the investment. Nonetheless, CFOs considering this move should carefully analyze its intended financial impact on the organization, including a return on investment (ROI) calculation.

Financial reporting tools Like the budgeting process, financial reporting historically has been the domain of Excel (the most used “BI tool”), but that’s gradually been changing. Increasingly, more companies are using specialized software for their reporting function. In some cases, it is used as a bolt-on to their existing accounting/general ledger application or as an additional module or functionality of their ERP system. In other cases, financial reporting and consolidation may be a feature of their budgeting software or BI application. When a company’s existing system can’t handle the complexities of its reporting requirements – including consolidated reporting; currency translation adjustments; reporting for stock-based compensation; reporting for variable interest entities (VIEs) and minority interests; and purchase accounting, among others – it’s time to look elsewhere. ➡

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In using Excel for financial reporting, one has to create data sets using formulas, macros and customization to design the reports needed. Reporting tools created for this purpose have built-in solutions for overcoming financial reporting complexities, thereby simplifying the process. Furthermore, other built-in tools for identifying bottlenecks and inefficiencies within the monthly close process greatly increase efficiency and reduce the overall cycle. Additionally, many BI applications enhance or facilitate developing and enforcing controls over financial reporting, helping ensure any changes in the reports are documented and approved. Some vendors that offer budgeting software, BI applications or ERP systems also offer financial-reporting software as part of their other offerings or as stand-alone solutions.4 Again, CFOs must give careful consideration before making a final decision.

Other IT tools CFOs also use other IT tools, including treasury tools used for cash management; tools for managing inventory and other working capital aspects; tools for managing personnel and outside relationships; and so on. The

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evolving role of CFO is becoming more complex and demanding than ever before. CFOs need to know it is not only possible, but necessary, to use IT tools to take them to a life beyond Excel. FCT Keith Blackman is a principal with Nperspective â&#x20AC;&#x201C; CFO and Strategic Services. He leverages his corporate experience for the benefit of his clients by helping them realize the growth potential of their businesses, or by guiding them through difficult financial situations, among other scenarios. He is a CPA licensed in Florida and New Jersey, a Certified Management Accountant, a Chartered Global Management Accountant and a Certified Merger & Acquisition Advisor.

Endnotes http://www.capterra.com/budgeting-software http://bigdata-madesimple.com/what-is-businessintelligence-20-popular-definitions 3 http://www.softwareadvice.com/bi; http://www. docurated.com/all-things-productivity/50-bestbusiness-intelligence-tools 4 http://www.capterra.com/sem/financial-reportingsoftware 1 2

By Justin Thames, director of governmental affairs

illions of Floridians and thousands of CPAs cast their vote this month. Entrusted with the responsibility of helping pro-CPA candidates win elections and educating lawmakers about the CPA profession, the Florida CPA/PAC (PAC) worked tirelessly to screen and research more than 400 candidates who ran for state office this year. It is highly likely that, for the first time in history, five CPAs will be elected to serve in the Florida House. The key to achieving this success is ensuring we have the resources to make an impact when it is most needed. “It is extremely important that we have a strong PAC,” said FICPA Chair Joey Epstein, CPA. “Helping candidates who will look out for CPAs during the legislative session should be a priority for FICPA members and CPAs throughout the state.” As part of the annual “Top 250” fundraising campaign, we recognize 19 firms for investing in the efforts of the Florida CPA/PAC. Their support, and the support of individual CPAs throughout Florida, made it possible for the PAC to engage in more than 100 elections for pro-CPA candidates running for the Florida Senate and House of Representatives.

PLATINUM CLUB ($5,000)

Antonio L. Argiz “Tony” MBAF Miami

Blain Heckaman, CPA Kaufman, Rossin & Co. Miami

GOLD CLUB ($2,000)

Les W. Eiserman, CPA, CVA CliftonLarsonAllen LLP Orlando

W. David Ellrich

Moore, Ellrich & Neal, PA Palm Beach Gardens

“These firms are a big reason for our success each election year,” said FICPA President/CEO Deborah Curry CPA, CGMA. “Adding their support to the hundreds of individual CPAs who give to the PAC has a major impact on our effectiveness. We couldn’t do it without them.” The CPA profession will continue to succeed because of the dedicated elite members of the Top 250 campaign. Thank you again to all the firms and managing partners that support the Florida CPA/PAC’s efforts. FCT

F LO R I D A

Winston K.

Howell

Thomas Howell Ferguson, PA Tallahassee

Join The PAC www.ficpa.org/paccontribute

Florida CPA Political Action Committee, Inc. 16 NOVEMBER/DECEMBER 2016

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.

Making an Impact: Firm Support is Key to PAC's Success SILVER CLUB ($1,000)

Lee Bell

Saltmarsh, Cleaveland & Gund, CPAs Pensacola & Tampa

James G. Newman, CPA, PFS Gregory, Sharer & Stuart, CPAs St. Petersburg

Roderick Harvey, CPA, CVA HCT Certified Public Accountants and Consultants Hollywood

Byron E. Shinn

Shinn & Company, LLC Bradenton

W. Henry “Hank” Hurst Jr., CPA The Hurst Company CPAs, PA Amelia Island

George M. Stone

Stone, Parker & Company, CPA, PA Port Richey

Percy J. Legendre III

Bashor & Legendre, LLP Tampa

Jeffrey M. Tuscan

Tuscan & Company, PA Ft. Myers

BRONZE CLUB ($500)

Nestor Caballero

Abby Dupree

Alberni, Caballero & Fierman, LLP Coral Gables

Carroll and Company, CPAs Tallahassee

Michael R. Pender Jr.

Carlos Perez-Abreu

Cavanaugh & Co., LLP Sarasota

FLORIDA CPA TODAY

PAAST, PL Coral Gables

J. Mort O’Sullivan, III

Warren Averett, LLC Managing Member of the Gulf Coast Division

W.G. Spoor

Spoor Bunch Franz St. Petersburg www.ficpa.org

The Florida CPA/PAC recognizes and thanks these FICPA members for their individual contributions. Their support helped make it possible for the PAC to engage in more than 100 elections for pro-CPA candidates running for the Florida Legislature this year, helping elect five CPAs to the Florida House. Again, we thank these members for their investment in the PACâ&#x20AC;&#x2122;s success. Abella, Ignacio J. Adams, Bruce W. Adams, Donna S. Aguiar, Jeffrey M. Aguilar, Richard Akwue, Mike U. Al Sayeed, Talha Alfonso, Melissa N. Alijewicz, Alex J. Allison, Beverly S. Alookaran, Jose L. Alvarez, Domingo A. Alvarez, Emilio F. Alvarez, Roberto Alvarez, Rosa M. Amado, Richard A. Amador, Antonio L. Andersen, Lisa G. Andersen, Robert E. Jr. Anderson, Ralph J. Jr. Anderson, Russell O. Armstrong, Daniel P. Arsenault, Gerard A. Ashford, Charles D. Ashley, Donald W. Ashley, Richard A. Aubin, Yvette N. Azan, Reinaldo L. Baar, James A. Bachove, Craig M. Badgley, Gala L. Baker, John A. Jr. Baldwin, Janet S. Baniakas, Regina W. Barat, Sheldon L. Barbacci, Jeffrey E. Barie, Tommye E. Barnett, Ray-Lyn Barr, Karen W. Bartlett, Dennis W. Barton, Kathryn F. Beaudet, Donald R. Beaumont, Kimberly H. Beck, Edward J. Becker, Michael C. Beeman, Matthew S. Beidel, David S. Belcourt, Llewellyn Benkelman, Bridget N. Bennett, Harold L. Bennett, Keith M. Bergmann, Marla B. Berkowitz, Eric H. Bernau, Sheldon F. Berryhill, Steven J. Bial, Dana C. Bileca, Michael Billings, George H. Bing, Joseph K. Bishop, Dennis M. Bishop, John I. Jr. Bivona, Kristin A. Blackman, Keith C. Blair, Shawne W. 18 NOVEMBER/DECEMBER 2016

Blanchard, Ana I. Blankenship, Richard E. Blaschka, Elizabeth H. Blasquez, Myra J. Blecker, Steven R. Blitzko, Joseph A. Blogg, Shaun Bloom, Michael I. Bloomer, Donna M. Boateng, Joseph A. Bodden, Karla J. Bogan, Bill Jr. Bookholt, Connie S. Borcher, Daniel H. Borden, Steven K. Borders, Cynthia D. Bosso, Luisa K. Bowyer, Bonny Boyd-Gear, Penelope Boyle, J Vincent Bradley, Denise L. Brand, Kristen Brandon, Charles F. Brantley, John L. Brault, Michael S. Braznell, Mary Briggs, Elizabeth R. Briones, Tracy E. Bristow, Thomas L. Britton, Donna L. Brosche, Anna L. Browdy, Richard J. Brown Jr.., Terrance Jr.. Brown, Michael L. Brummer, Frederick C. Buchalter, Nadeen Bucior, Jennifer L. Budaj, Deborah C. Buddy, Robert S. Buffett, Robert W. Burger, Mark J. Burgess, Peter S. Burke, Robert E. Burton, Andre S. Busch, Eric J. Bush, John S. Cablish, Deric V. Cablish, Homer G. III Caler, William K. Jr. Callan, Patrick J. Callow, Justin D. Campise, Joseph A. Canet, Ronit Cappella, Arthur J. Capraro, Franz Carlson, Elizabeth T. Carlton, Jill L. Carr, David P. Caslow, Raymond L. Castineira, Fernando G. Causey, Braxton M. Jr. Ceballos Vazquez, Ha Ceguerra, Emmelina S Chattin, William E.

Chau, Linh V. Cheatham, Robert C. Jr. Chen, Jorge L. Cheskes, Robert S. Christopher, Robert E. Clayborne, Yvonne M. Clements, Lynn H. Clines, Chandra K. Cobb, Anthony T. Cochrane, Reynolds J Cochrane, Thomas E. Jr. Cohen, Lawrence M. Cole, Daniel J. Cole, Ronald A. Coleman, Randall T. Collins, Donna E. Cooley, Judith A. Copenhaver, Janet D. Coppola, Victor V. Corrada, Albert Crane, Charles B. Crawford, Kristen M. Cronk, Martha E. Cross, R. Kevin Crowder, David C. Cruitt, Jerome F. Curry, Deborah L. Cusano, Leonard M. Cutler, Mitchell E. Daniels, David H. D'Artagnan, Cynthia S. Davidson, James D. Davis, Angela Davis, J K. de La Osa, Carlos M. De Santi, Robin M. DeFilippo, Katherine Demers, William R. DeMilia, Joseph A. Jr. Dennison, Dean F. Derossett, Christine G. D'Haiti, Serge W. DiBartolomeo, Gerald A. Jr. DiCrescenzo, Ronald A. Dittmar, Rabun H. Jr. Dixon, James H. Jr. Dominguez, Beth W. Donnini, Gerald J. II Donovan, Ryan N. Dorsey, David A. Dotson, Annamarie Dougherty, Patrick J Dozier, Carol E. Dozier, Julian D. Draper, Lee III Dreskin, Jerold Duarte, Eduardo Dulik, Christopher A. Dunn, M H. Jr. Dupont, Hewitt J. Dupree, Abigail F. Dupree, Emmanuel Duranceau, Michael J Durkin, William H.

Eanett, Darlene D. Edelcup, Norman S. Edinger, Jay N. Edmiston, Margaret G Ehmke, Daniel P. Ellzey, Randall C. Epstein, Hannan M. Eskew, Carol Espinosa, Rafael A. Jr. Evans, William A. Evaul, Scott D. Evental, Valerie F. Fadgen, Jerome S. Faris, Leon W. Farmer, James D. Fedina, Irina Feliu de Mora, Luis Fenner, Doris J. Fernandez-Lucena, Norma Ferrara, Robert P. Figur, Adrienne J. Finkelstein, Alan N. Finnerty, Delia F. Firley, Sirkka S. Fisher, Milton G. Flaws, Lawrence R. Fletcher, Casey A. Fletcher, Sylvia L. Flippo, Sheran A. Florez, Luz A. Fontana, Raquel B. Forbes, Monica S. Foreman, Edwin A. Forer, Henry D. Fox, George G. Fracassi, Gary A. Freedman, Leslie J. Freeman, John K. Freifeld, Fred Fuglesang, Wesley J. Fuller, Steven E. Funk, Sarah K. Fusco, Frank R. Gallagher, Lucinda L. Galloway, William M. Garcia, Manuel M. Garcia, Roy A. Gardi, Leslie Garrido, Elizabeth Gay, James B. Gentile, James D. George, Claudia K. Gerber, Martin Gibson, Robert H. Goldberg, Marc S. Gonzalez, Adel J. Gonzalez-Taboada, Pablo Gorman, Alicea Gorman, Teresa N. Gould, Bradley Gould, John G. Grabowski, Marianne Graves, Georgianne S. Green, Jennifer J.

Green, Travis J. Greenlee, Herbert J. Gregory, Anthony L. Grieb, Robert V. Griffiths, Timothy M Groskreutz, Larry D. Grossman, J. E. Gruters, Joseph R. Guardado, Julio L. Guarino, John C. Guernica, Eduardo A. Gulko, Mark N. Gunn, Marshall D. II Gunn, Marshall D. III Gunn, Marshall D. Jr. Gunter, Jennifer B. Gutman, Evan S. Halfast, C Michael Hall, Brian A. Haller, Kenneth M. Hamilton, McHenry II Hamlin, J Russell Hanna, Edward M. Harhen, Jonathon Harms, Dennis C. Harms, Julius F. Harper, Rex E. Hathaway, Pamela B. Haynes, Harriet R. Henn, Daniel Hennells, Scott D. Herman, Richard M. Herschbein, Ira M. Hersh, Barry E. Hertz, Arthur H. Hexter, David A. Hicks, Anne Marie Hicks, Pamela W. Hill, John R. Jr. Hilton, Forrest H. Hise, Lesia C. Hochberg, Neal A. Hochsprung, David J. Hofma, Edward A. Holbrook, Lisa R. Holder, Paulette M. Holes, Barry F. Holland, David S. Horgan, Paul T. Horton, Robert C. II Horwitz, Wayne Houghton, Beth A. Howell, Winston K. Howes, Samantha M. Howley, Peter Hugel, Birgit Hunnings, RH Hurd, Robert L. Hurst, Michelle G. Hurst, Stewart W. Hyatt, William J. Hyman, Terry A. Ingber, Jonathan S. Ingram, Richard S. Jr.

Jackson, Debra C. Jackson, Michelle L. Jackson, Ramona D. Jacobs, Tarsha R. Jacobs, William M. Jacoby, Casper J. IV Jagusztyn, Barbara J. Jennings, Thomas F. Jr. Jensen, Darrell L. Johnson, Lawrence S. Johnson, Leslie W. J. Johnson, Linda K. Johnson, Michael L. Sr. Johnson, Robert W. Jr. Johnson, Steven J. Johnston, Diane M. Jones, Alyce M. Jones, George A. Jordan, Kathlyn C. Jowers, Keith A. II Juda, Kimberly A. Juhl, Albert G. Jung, Irene J. Juron, Nancy L. Kaleel, Samuel J. Kamstra, Hope Kane, Monte E. Kane, Terri S. Kane, Timothy D. Kayali, Osama S. Kaylor, Ken M. Keegan, Loretta C. Keene, Harold F. Keene, Terry C. Keeton, Susan J. Keize, Simone K. Kelly, Patrick J. Kelton, Russell L. Kendall, Richard C. Kendzior, Lawrence J. Kenigsberg, Kolman Kennedy, Sheryl A. Kennedy, Stephan P. Kenney, Robert P. Kevelson, Lewis B. Kidd, William R. Kidder, Lorri J. Kierstein, Juliana M. Kierstein, Juliana M. Kierzynski, Michael Kinker Gebert, Tracey J. Kirk, John K. Kitaif, Sheryl S. Klein, Stuart A. Kluth, Mary K Knipe, Patrick J. Koivu, Daniel W. Kortum, William B. Kramer, Arthur C. Kramer, Susan A. Krblich, Charles Krblich, Katherine M Kronk, Barbara J. Kulzick, Raymond S. Kushner, Cory P. Kushner, Daniel S. Langford, Richard T. Langley, John A.

Lariosgrimaldi, Erika R. Laseter, Kathleen A. Lassar, Sharon S. Lauteria, Louis H. Lavergne, Terrel J. Leavins, Kathryn M. Leonard, Coman III Leonard, Monica R. Lester, Charles L. Libbee, Jeanne B. Liburd, Adrian E. Lightfoot, Kathy W. Lin, Xiaoli Lockwood, Debra K. Lopez-Cantera, Amada Lorah, Geoffrey L. LoRicco, Carlo J. Lorie, Catherine H. Lota, Charles A. Lundy, Jimmy L. Lunetta, Paul J. Lupardo, Concetta R. Lyons, James G. MacCarron, Sandra L. MacKendree, Ronald O. Magram, Gary R. Manuel, Brian W. Marconi, Robert M. Marcus, Anthony E. Margarit, Patricia K Margolis, Elizabeth C. Margolis, Gary J. Marin, Raymond F. Markell, Jay D. Markham, L Gail Marks, Kimberly S. Marshall, Dave B. Martinelli, Anthony C. Martinelli, Malena R. Martinez, Ivan R. Martinez, M Gregory Mason, Andrew J. Mason, Deborah P. Matthew, Christopher L. Maurer, Christy McCann, Michelle D. McDonough, Mark E. McDougle, Patricia M. McElhinney, Leslie A. Mcginnis, Donna L. McInturff, James McKenna, John P. McKnight, John J. Jr. McMillan, Elizabeth A. McSpadden, Jillian C. Mederos, Juan Medina, Roxana M. Medley, Tyler A. Mehlich, Gerald E. Melby, Robert M. Menendez, Jose A. Mercer, Franklin J. Mesler, Douglas B. Meyer, Vicki H. Micco, Marianne Michels, Roger L. Mierzejewski, Amy J. Miles, Robert B.

FLORIDA CPA TODAY

Miller, Joel S. Miller, Ronald H. Mishkin, Irving W. Miyares, Leonardo Miyares, Maria L. Moe, Roderick C. Moffa, Joseph C. Molinari, Anthony J. Moody, Bruce S. Moran, Richard H. Morris, Charles A. Morrison, Harry S. Mortazavi, Saaid Mossman, Mitchell J. Mosteller, Karen L. Moylan, Daniel E. Mullen, David B. Murray, Jerry J. Mutchnick, Mark R. Myers, Linda D. Myers, Timothy H. Nader, Yolanda R. Nae, Jacob E. Nagy, Joseph P. Neal, Edward A. Nettles, Jill C. New, Jonathan A. Newman, Bruce W. Nguyen, Nam H. Nick, Paul C. Niesen, Fallon F. Niles, Jack D. Jr. Norton, Joni L. Novak, Michael H. Nzeribe, Richard A. O'Keefe, Key G. O'Keefe, Thomas E. Olivari, John S. Olson, Kurt H. Olszewski, Laura S. O'Neal, Solon F. Jr. O'Neill, Pablo Ortiz, Fernando L. Otto, Shelle K. Owens, John A. Pace, Shanna N. Palacio, Anthony J. Palacio, Jorge J. Palacio, Michael J. Palmisiano, Lynne M. Parker, Andrew S. Parker, Richard E. Parkes, Evelyn F. Parks, Linda G. Patterson, Cecil Jr.. Paul, Joseph A. Paulk, Kenneth W. Payne, Kevin M. Pees, Bradley R. Pellum, Ronald R. Pender, Michael R Jr. Perdue, Erin M. Perez, Frank III Perez, Frank Jr. Perez, Jose A. Perez, Leany Peters, Frederick D. Picha, Steve R.

Pinero, Deana A. Pipersburg, Dawna E. Pirozzi, Angelo Platau, Steven M. Plotkin, Richard A. Plum, Laura A. Port, Howard A. Porter, Nancy H. Posada, Alice A. Prague, Martin M. Presley, Donald E. Price, Phillip W. Jr. Pruitt, Ryan W. Pruitt, Thomas W. Pruitt, William D. J Raines, Timothy P. Raker, Clarence L. Ralicki, David A. Ralph, John F. Jr. Rankin, Mindy P. Rappel, Josette M. Ray, Emily G. Reamy, Harry J. III Reeder, Larry E. Reeder, Richard W. Reilly, Thomas F. Reisch, Lucie M. Reynolds, Diana S. Ribera, Cecilia C. Richards, Steven R. Richardson, Joe Y. Richardson, Robert G Rickert, Craig L. Ritzenthaler, Robert J. Rivera, Edwin Roberts, Bethanie Robillard, Melissa A. Robinson, Eric W. Robinson, William T. Rodriguez, Barbara T. Roma, Sharon L. Romero, Rafael G. Rosa, Nicholas J. Rosen, Merrill I. Rosenbaum, Edward B. Rosenfield, Sherman Ross, Kathryn V. Ross, William C. Ruiz, Felipe R. Rutter, Kim J. Ryals, Kevin L. Salgado, Cheryl A. Sams, Melvin L. IV Sandler, Kenneth B. Sanford, David N. Santos, Noema E. Santos, Wilbert Sattazahn, Maria L. Saunders, Scott A. Scala, Sally A. Scearce, Kenneth L. Schanel, Glenn G. Schlager, Reina L. Schlitt, Alison L. Schnedler, William F Schwartz, Joel A. Schwarz, William S. Scott, Tracy A.

Scovanner, Dennis P. Searle, Cassandra A. Seaton, Terry L. Segaloff, Alan R. Seiffer, Lisa H. Serrano, Raul O. Jr. Shah, Raskin Shapiro, Jay S. Shapiro, Richard L. Sharma, Vishnu P. Sharp, Karen M. Shea, John J. Sheard, Jonathan E. Shelley, Rose P. Shenkman, Philip C. Sherry, Scott A. Shibly, Gabriel-Maro Shierling, George E. Shilts, Joshua J. Shores, James M. Shumacker, Jacob C. Sicari, Mario Siler, Gretl S. Siler, Maryann K. Silverman, Steven Silvey, Mitchell H. Sim, Robert W. Slack, Cynthia C. Smith, Bonnie H. Smith, Gary G. Smith, Richard D. Smith, Wondel Jr. Smithers, Charles W. Jr. Sokolow, Jerry I. Solamon, Gary M. Sonier, Douglas M. Sotillo, Donna M. Soto, John R. Sparks, G Allen Sperling, Jessica D. Spertell, Alan M. Spoor, F. Gordon Spoor, W G. II Starman, Sheldon W. Stathis, Stam W. Steffens, Peter J. Stein, Elliot D. Stevens, James P. Stevenson, Cynthia W Stoff, Kenneth D. Stone, G M. Strattan, Charles G. II Stroemer, John H. Strum, Guy Suarez, Angel A. Suarez, Armando A. Suckno, Keith M. Sueiras, Albert Sundeman, John Sutton, James H. Jr. Svajko, Johnny P. Swain, Cheri Sweeney, Carolyn C. Swift, Nancy B. Taglia, Ralph V. Taylor, John W. Jr. Taylor, Kristine W. Thayil, Paul

Thielen, James F. Thomas, David J. III Thompson, Douglas H. Thornton, Ellen C. Thornton, George P. Thronebury, Arlene S. Thurn, Andrea B. Tinel, Rimma R. Toca, Mario E. Tonkinson, R E. Torres, Thomas Traphagen, Vincent P. Triay, Andres Jr. Turner, Jeff C. Tweneboah, Sharon Tyack, Andrew P. Unterholzner, Lisl A. Urban, Adam A. Vadney, Harry E. Valiente, Jose E. Van Middlesworth, Gu VanderKodde, Joanna E. Vaughan, Marianna Velasquez, Tammy R. Vergara, Karen P. Vermaas, J S. Violante, Laura J. Vitarelli, T Jay Wade, James H. Jr. Wagner, Alan M. Wahl, Elaine M. Walters, Tyson P. Watson, Morgan G. Watson, Nancy L. Webb, Sankey E. III Weeks, Robin C. Weinberg, Elliott A. Wellmaker, Monica S. Welsh, Leslie A. Wertheim, Ilyse W. Wester, Alison N. Wheeler, Michael E. White, Gary H. Whitfield, Lawrence Whittaker, Jeffrey G. Whyte, Hugh Wiberg, Constance C. Williams, Edward S. Williams, Shawn M. Wilson, Gayann K. Wilson, Mary Ann Wilson, Robert T. Witcher, Terrell W. Wittholt, Angela Wolf, Lori N. Woodall, Robert G. Workman, Thomas Jr. Worley, Christina L. Wott, Robert R. Wright, Randall L. Wright, Steven R. Wrobel, Kevin D. Yanovitch, Patricia A. Yeagle, Virginia L. Zand, Mark J. Zolin, Howard

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NEWS

briefs

Accounting Today names FICPA Valiente receives USF service members Managing Partners Elite award

ccounting Today has named three FICPA members among its 2016 Class of Managing Partners Elite. The annual national list highlights accountingfirm leaders who stand out among their peers for being innovative, forward-thinking and unusually successful. The list included these FICPA members:

Antonio “Tony” Argiz, CPA

•• Antonio Argiz, chairman and CEO of Florida-based MBAF •• FICPA Past President Richard Berkowitz, founder of Floridabased Berkowitz Pollack Brant •• FICPA Past President Scott Price, managing partner Richard Berkowitz, CPA of Florida-based A-LIGN “We’re so proud that three of our members have been named to this prestigious list,” said FICPA President/ CEO Deborah Curry, CPA, CGMA. “All of them have given so much to our organization, and to the profession, and we thank them sincerely for their efforts.” FCT

he University of South Florida (USF) Alumni Association recently announced the 2016 recipients of its highest alumni honors, the USF Alumni Awards. Among them is FICPA Past President Jose Valiente, who received the Donald A. Gifford Service Award. Valiente helped create the USF Latino Scholarship program, which Jose Valiente, CPA has awarded more than $2 million to over 500 students and includes an annual giving scholarship program established by Valiente and his wife, Lourdes. Valiente serves on the USF Foundation Board of Directors, USF Alumni Association Board of Directors and USF Latin Community Advisory Committee, and is a past chair of USF’s Lynn Pippenger School of Accountancy Advisory Council. He is a trustee emeritus of the FICPA Educational Foundation. FCT

Gov. Scott appoints Ford to early learning coalition

ov. Rick Scott recently announced the appointment of Brenda Ford to the Early Learning Coalition of Marion County. Ford, of Ocala, is a partner and CPA at Crippen & Co. She is appointed for a term that began Sept. 22, 2016 and will end April 30, 2020. FCT

Brenda Ford, CPA

Scott Price, CPA

FICPA member firms recognized for excellence

wo FICPA member firms recently were named Inside Public Accounting (IPA) 2016 Best of the Best Accounting Firms. MBAF in Miami was named among the Best of the Best Firms, and Liggett & Webb, PA in Boynton Beach was named among the Best of the Best Firms Under $5 Million. Also, Accounting Today named its 2016 Best Firms to Work For, a list 20 NOVEMBER/DECEMBER 2016

that included four member firms: Ennis, Pelham & Associates CPAs in Jacksonville; Garcia, Expniosa, Miyares & Co. in Coral Gables; James Moore & Co. in Gainesville; and Kaufman Rossin in Miami. FCT Visit www.ficpa.org/IPA to see the complete Best of the Best lists.

U.S. House passes mobile workforce bill

he U.S. House of Representatives passed the Mobile Workforce State Income Tax Simplification Act of 2015, H.R. 2315, by voice vote on Sept. 21. The bill would establish a uniform national standard governing the withholding of state income taxes for nonresident employees. The FICPA and many other state CPA societies sent letters to their representatives in the House urging them to vote for H.R. 2315. The bill would establish a uniform requirement that nonresidents would have to work in a state for more than 30 days before becoming subject to out-of-state income taxes. The change would make state income tax withholding easier to administer and would help ensure states and local jurisdictions get the taxes they are owed. U.S. Reps. Mike Bishop (R-MI) and Hank Johnson (D-GA) sponsored the bill and spearheaded the measure’s passage. Cosponsors from Florida included Reps. Gus Bilirakis, Carlos Curbelo, Ron DeSantis, Theodore Deutch, Gwen Graham, Alcee Hastings, Jeff Miller, Patrick Murphy, Thomas Rooney, Dennis Ross, Daniel Webster and Ted Yoho. H.R. 2315 includes several key components designed to alleviate the burden the current state income tax withholding system places on traveling employees and their employers. For the vast majority of states, including Florida, the legislation contains minimal or no revenue impact.

FCT Wins FMA Awards

lorida CPA Today (FCT) recently received two bronze awards in the Florida Magazine Association’s prestigious Charlie Awards competition. FCT was honored in the category of Best Service Feature for Editorial Committee member Michael Kridel’s cover story, “Bitcoin Transactions: Cryptocurrency Trickles Into the Mainstream,” which appeared in the November/ December 2015 issue; and in the category of Best Single Cover Photograph for the July/August 2015 cover featuring FICPA Past Board Chair Mia Thomas. The FICPA thanks and congratulates everyone who was involved in the production of these winning pieces. FCT FLORIDA CPA TODAY

H.R. 2315 would: •• Provide for a uniform and easily administered law for traveling employees and their employers, establishing a national threshold of thirty days. •• Ensure the correct amount of tax is withheld and paid to the states without the undue burden the current system places on employees and employers. •• Simplify the patchwork of existing inconsistent and confusing state rules as well as reduce administrative costs to states and lessen compliance burdens on consumers. •• Establish provisions for the use of time and attendance systems that would provide protection for honest mistakes by the employer and a reduction in audit risk. •• Align the many different tax requirements of 41 states regarding the withholding for income tax of nonresidents by setting a national threshold of 30 days or more before liability to withhold and pay taxes. •• Provide an opportunity for greater compliance because of the certainty and consistency of minimum withholding rules across all states, thus encouraging the free movement of personnel within the marketplace. The bill now moves to the Senate, where its companion bill – sponsored by Sens. John Thune (R-SD) and Sherrod Brown (D-OH) – has 46 cosponsors. FCT

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.

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22 NOVEMBER/DECEMBER 2016

FLORIDA CPA TODAY

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C PA s I N

the spotlight

GERHARD

Bradenton: CS&L CPAs announced that Jeff Gerhard has earned the AICPA’s Advanced Single Audit Certificate. The firm also announced the promotions of Alexandria Davis and Guillermina Vega to tax supervisor; Regina Klein to audit supervisor; and Christopher Norton to tax senior.

BATZ

Clearwater: Mayer Hoffman McCann P.C. announced the appointment of Bob Batz as co-attest practice leader for the firm’s Tampa Bay office.

24 NOVEMBER/DECEMBER 2016

Ft. Lauderdale: MBAF, Certified Public Accountants and Advisors, announced the appointments of Brian Schlang and Adam Ziffer as directors in the tax and accounting department of the firm’s Fort Lauderdale office.

GLICK

Miami: Berkowitz Pollack Brant Advisors and Accountants announced the promotions of Angie Adames and Laurence Bernstein to associate director of tax services; Megan Cavasini and Melissa Fleitas to associate director of audit and attest services; Joel Glick to director in the forensic and business valuation practice; and Andrew Leonard to associate director of international tax services. Miami: Carlos F. Garcia, Miami Office managing partner of Hancock Askew & Co., LLP, was honored with the Coral Gables Chamber of Commerce Merrick-in-the-Making Award in the Community Builder category.

HOLLANDER

Miami: MBAF, Certified Public Accountants and Advisors, announced the appointment of Lisette Rodriguez as director in the audit department of the firm’s Miami headquarters. The firm’s David Hollander was named vice chairperson of the Florida Atlantic University School of Accounting Advisory Council. Sarasota: Kerkering, Barberio & Co., Certified Public Accountants, announced the promotions of Jenny Glassmoyer to manager; Devin Archer to incharge accountant; and Landon Graber and Anna Laptyeva to staff accountant. The firm’s Eric Troyer was selected to participate in the 20162017 Leadership Sarasota County Program.

LOVETT

PETTIS

MONROE

SUTTER

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

Tallahassee: Thomas Howell Ferguson P.A. CPAs announced the hiring of Lee Lovett and Samantha Pettis as Staff Accountants at the firm and welcomed Bill Monroe as a Government Consultant. The firm also congratulated Elaine Sutter on earning her CFPâ&#x201E;˘ certification. Tampa: Skoda Minotti has promoted Patty Hamilton to partner.

FLORIDA CPA TODAY

BEYAR

HOGAN

Tampa: CBIZ & MHM announced the promotions of Matthew Beyar and Joshua Hogan to Audit Senior Associates.

CALENDER

Vero Beach: Rehmann announced the promotion of Susie Calender to senior tax manager in the firmâ&#x20AC;&#x2122;s Vero Beach office.

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STAFF

reports

Educational Foundation By Jason Zaborske, development director and Christen Gandy, event coordinator

EDF Scholarship Recipient Gives Back

eeing is almost always believing. The FICPA Educational Foundation’s mission of assisting future CPAs is clear when considering the increasing cost of higher education and the large financial commitment of pursuing the CPA designation. Painting the picture of how rising costs impact future CPAs isn’t always easy. But thanks to FICPA members and firms, the Foundation helps secure the future of our profession, offering hope and assistance to deserving Florida accounting students who might not have had the chance to achieve their dream of becoming a CPA. And when we give back, scholarship recipients such as Julian Dozier return the favor. Having received a FICPA Educational Foundation scholarship as a Florida State University accounting student in 2005, Julian Dozier, CPA, ABV, CFF, CFE now is a dedicated FICPA member and advocate for the accounting profession. He has served as chair and vice chair of the FICPA Accounting Principles and Auditing Standards Committee, which won “Outstanding Committee” during his tenure. Currently he serves as a memberat-large on the FICPA Council. Now a forensic accountant and director of assurance services at Thomas Howell Ferguson, PA, he reflects on how much receiving the scholarship from the Foundation meant to him.

was able to network and make connections I might not have had otherwise. We all should give back in some capacity so future students have the same opportunities.” Dozier has remained a man of his word. His friends and colleagues at Thomas Howell Ferguson, PA created the John Perry Julian Dozier, CPA, ABV, CFF, CFE Thomas, CPA Endowment with the Foundation in 2010, in honor of John Perry Thomas and his hard work and dedication to his family, firm and community. It has been one of Dozier’s premier avenues for supporting his profession and showing appreciation for the scholarship he received years ago. We can’t thank him enough for keeping the Foundation and Florida’s future CPAs in mind. FCT To learn more about Educational Foundation membership or scholarship programs, contact Jason Zaborske, development director, at (850) 251-7274 or zaborskej@ficpa.org.

“It was helpful to have a greater means of paying my tuition,” Dozier said. “But more than that, the value of being able to foster a healthy school-work balance made quite a difference.” When asked why giving back is so important, Dozier acknowledged how his Foundation scholarship impacted him. “It made me a better professional because I was able to focus on school and become well rounded in my studies,” he said. “I

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 2016

From FICPA staff reports

Emerging Professionals By Jennifer Allen, FICPA student initiatives manager

FSU Recognizes EDF Scholarship Recipients

he Florida State University (FSU) Leadership and Scholarship Awards Dinner is the collegeâ&#x20AC;&#x2122;s largest event recognizing student scholarship and award recipients; donors who created scholarships; eminent scholar chairs and professorships; and the significant achievements of faculty and staff in the College of Business. The 10th Annual Leadership and Scholarship Awards Dinner was held Sept. 29 at FSU. FICPA Educational Foundation (EDF) scholarship recipients recognized were Dilshod R. Akabirov, Corey A. Pedowitz, Yajie Tao and Stephanie A. Spear, who was recognized for receiving a John Perry Thomas Endowment Scholarship. The Walter A. Friedly Memorial Scholarship was awarded to Paula N. Lopez Ramirez and Natalia Jimenez. This scholarship fund is established through the Community Foundation of Broward and administered by the EDF. FCT For more information about FICPA student initiatives contact Jennifer Allen, student initiatives manager, at (850) 224-2727, Ext. 422 or allenj@ficpa.org.

Yajie Tao Florida State University College of Business

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Using a Layered Cyber-security Approach By Ken Tysiac, CGMA Magazine editorial director

network perimeter definitely is that first layer of defense, it should not be the only one.” If the system’s outer defense is breached, additional controls can protect the most sensitive information. These controls can include access restrictions, encryption, intrusion-detection systems and other preventive and detective techniques. Rai, founder and CEO of IT consulting organization Securely Yours LLC, coauthored a report identifying the 10 top technology risks and explaining how internal auditors can help manage those risks. The report, Navigating Technology’s Top 10 Risks, was issued by The Institute of Internal Auditors Research Foundation.

hen discussing cyber-security, Sajay Rai, CPA, likes to compare an organization’s network and systems to a castle.

The moat surrounding the castle is analogous to the network’s outer defenses. But additional defenses exist, too – a gate, sentries and locks. And the crown jewels, locked away in a safe place, are protected more than anything else in the castle. Rai said the additional layers of defense also should exist in an organization’s systems, with the most sensitive information protected by the most layers. According to Rai, organizations that for many years invested security resources primarily into their outer network perimeter now have learned it’s important to beef up other layers of defense, too. “Just protecting the outer gate of the castle, so to speak, is not enough,” Rai said. “You need a layered defense. Although a

28 NOVEMBER/DECEMBER 2016

Rai suggested the health of any organization’s security program is only as strong as its weakest link. He said internal audit can use the top 10 risks to identify weak links and work on correcting them. According to Rai, internal audit can help an organization manage technology risks by: Addressing the risk of excessive access. Rai said internal auditors need to look beyond compliance exercises with respect to technology and seek ways to mitigate risks associated with access, particularly to sensitive information. Rather than just periodically reviewing access practices to remain in compliance with standards, Rai said internal auditors should focus on critical systems and monitor who has access to those systems. He said tools are available now that can alert internal audit when users are accessing information that’s supposed to be off-limits to them. “Instead of a passive exercise, it can be an active exercise,” he said.

Highlighting the risks of emerging technologies. It’s easy for organizations to focus on the benefits of technologies, for example, the internet of things that may reduce car crashes by allowing vehicles to communicate with one another. The risks in this example may be that hackers may be able to take over systems of vehicles in motion and create havoc. “Internal audit’s role is to make sure the organization understands not just the enablers and the positives, but also the risks, and help mitigate those risks,” Rai said. Scanning for weaknesses – and preparing a response. Rai recommended organizations perform vulnerability scans of their networks quarterly and conduct penetration tests of critical systems and sensitive environments at least annually. Internal audit can participate in these tests and monitor simulation exercises to prepare organizations to respond if a breach does occur.

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Rai said internal audit at most organizations does not possess the technical expertise to perform in all areas as skillfully as they should. He recommended they get outside help where it’s necessary, as internal audit’s role evolves along with the technology organizations are using. “With all the recent news we’re seeing about data breaches and other activities in the media, internal audit has a key role to play,” Rai said. “And that role comes in terms of understanding where the risks are and helping mitigate those risks.” FCT Copyright © 2011-2015 American Institute of CPAs. Copyright © 2011-2015 Chartered Institute of Management Accountants. All rights reserved. This article first appeared in CGMA Magazine. For more articles, sign up for the weekly email update from CGMA Magazine at http://bit.ly/UZ07NC.

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MARKET

place

Positions available Duggan, Joiner & Company, CPAs, an established firm in Ocala, seeks experienced CPA w/3-5 yrs of recent public accounting experience in audit and/or tax services. Attention to detail and organizational skills required for this position. Competitive salary and benefits. Visit us at www. djcocpa.com. Email resume to ljr@ djcocpa.com or fax to (352) 8671370, Attn: L. Roberson. CPA firm near Clearwater/St. Pete looking for experienced tax preparer. Individuals, estates, trusts and/or businesses to work on a per diem basis during tax season and possibly through extensions. Email reply@ficpa.org and reference file number B PA 11 12 16. CPA/Candidate – Live Oak, Florida (halfway between Jacksonville and Tallahassee) is seeking a CPA or candidate for full-time employment.

The applicant must have a strong tax background with a minimum of 2 years of public accounting experience. The candidate must also possess strong analytical and interpersonal skills. QuickBooks experience is required. Prior experience with Creative Solutions accounting software and Ultra Tax software would be a bonus. Salary is dependent on experience. Benefits available. Please e-mail your resume to gene@ collinsandcompanycpa.com. Sexton & Schnoll, CPAs, a Gainesville-based firm, seeks audit senior or supervisor to lead attestation engagements. Great place to work, strong growth potential for the right candidate. Interested candidates should email a resume and cover letter including salary requirements to marc@ sextonandschnoll.com. LandQwest Property Management seeks an experienced commercial real estate Controller in Ft. Myers, Florida. Responsibilities include all financial and accounting-related activities across multiple markets. This leadership role will enhance expansion efforts and develop corporate initiatives. He/she must possess a B.A. in accounting (master’s preferred), plus 5+ years of management in bookkeeping, budgeting, reporting, GAAP procedures and staff supervision. CPA license and Yardi Voyager experience preferred, but not required. Submit resumes to rrogan@lqwest.com.

Boulay, a regional CPA and consulting firm headquartered in Minneapolis, Minn., is excited to continue the expansion of our Naples, Fla office. We are seeking a talented, enthusiastic tax professional to join our

firm in our Naples office, who wants to become a partner, and who has at least 6 years of public accounting experience. What separates Boulay from the rest is our thoughtful and comprehensive client service; how we work hard to develop honest, long-term relationships; and that we are proactive in helping them solve problems and reach their goals. To be considered for the Boulay team, forward your resume in confidence to: resumes@ boulaygroup.com. Lindsay, Crabb and Associates, PLLC – Ocala – Established CPA firm seeks senior accountant/ CPA full time tax preparer with public accounting experience. Seeking strong background in tax preparation, QuickBooks and UltraTax. Process oriented, accurate, internally motivated and efficient. Benefits and growth opportunities available. Email resume to kgoebel@lcacpas.com.

CFO for Boca Raton family office – Will oversee all accounting & tax functions. Requirements: experience with individuals/ LLCs/SCorps/partnerships/trusts/ nonprofits; experience with investments in startups a plus; 12 experience; bachelor’s degree; CPA certification. Send resume – cfd@bellsouth.net. Auditor – Fort Lauderdale – Established, fast-paced CPA firm in Ft. 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;

Visit www.ficpa.org/classifiedsonline for complete classified ad policies. 30 NOVEMBER/DECEMBER 2016

immediate opening. Email MKline@ pmmpllp.com. South Broward CPA firm searching for part-time experienced CPA to review personal and business tax returns during tax season. Ideal candidate will be retired, have 10+ years’ experience and be willing to work at our office approximately 20 hours per week beginning in late February through mid-April. Please e-mail your resume and hourly rate to: 2017taxseason@gmail.com. CPA firm in Fort Lauderdale, rapidly growing, established, seeks an individual who loves public accounting like our owner, who is a tremendous rain maker. This individual will have an opportunity to buy into the firm. The CPA should have 3-5 years of public accounting experience, a CPA certificate, a strong tax background in preparation and review, audit experience is a plus. Ability to learn from the founder of the firm to manage the firm, supervises the staff, and eventually buys into and owns the accounting firm. Email your resume and salary expectations to cristy@fhfc.net. 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.

Staff accountant – Keyes, Stange & Wooten CPA Firm, LLC, Palm Coast, Fla. Salary – competitive. Established, growth-oriented CPA firm looking for a talented accountant with a minimum of 2 years’ experience in public accounting. The ideal candidate is expected to work independently and complete the entire tax or accounting process with minimal assistance and supervision. Our firm’s clients are diverse, from basic 1040s to complex small business returns. To fulfill this position, you must have verifiable job experience

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with the following: analysis and reconciliation of general ledger accounts; month-end and yearend closing; preparation of timely, accurate financial statements and related schedules; UltraTax or comparable tax software experience; QuickBooks experience with posting adjusting journal entries and preparing financial statements; have experience in paperless environment; previously have worked in public accounting; solid communication skills; attention to detail, strong organizational skills; ability to multi-task, working in fast-paced team environment; strong proficiency with MS Office application – Excel, Word, Outlook; desire to learn and advance within the organization; CPA candidate or E.A. a plus. Resumés with no prior public accounting experience will not be considered. References and prior experience will be verified. Please submit all resumes to madhattersmgmt@gmail.com. Clearwater – Well-established CPA firm seeking CPA with 4-6 years’ experience whose ultimate goal would be to become a partner. The ideal candidate must have a strong tax and accounting background, enjoy working with clients and have excellent people skills. Marketing experience would be beneficial. Email your resume and salary expectations to roffice750@gmail. com. Tampa – Part-time CPA 8+ yrs exp; flexible schedule 2-3 days per week for Fortune 100 Co; proficient w/tax filings for all entity types. Financial reporting/consulting & private sector exp a plus. Perfect for semi-retired or sole practitioner.

Reply w/resume & contact info to tampacpa1@gmail.com. A well-established Jupiter, Fla. CPA firm is seeking a full time tax professional with 1-3 years public accounting experience. Candidate must have strong QuickBooks competency, superior communication skills and tax return experience. The individual will be a CPA/CPA candidate. Competitive benefit package available. Email resume and salary/ benefit expectations to jupitercpa@ hotmail.com.

Positions Wanted Outsourced accounting and tax solutions for CPAs. Contact Bhupinder S. Sood at (615) 4003361 or pinder321@gmail.com.

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

Elite Offices – Executive office suites now leasing. Receptionist – High Speed Internet – Conference Room – Furnished – Cubicles – 24-hour Access. North of Sawgrass Expressway on 441: 6810 N. State Road 7, Coconut Creek, Florida 33073. Chaz, (954) 617-8100; concierge@eliteofficespace.com; www.eliteofficespace.com.

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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 Hannah at (954) 985-1040.

Practices Wanted for Purchase or Merger Well-established Jupiter CPA firm has outgrown “home office” and is looking to merge with other well-established, successful CPAs in Jupiter or Palm Beach Gardens. E-mail cynthiawilsoncpa.com or call (561) 741-4189. Tax-oriented CPA firm located in Pompano Beach off I-95 is seeking growth through merger or acquisition. We offer a relaxed but professional environment and we are open to sharing our new spacious offices as well. Call in confidence (954) 545-9394 or email Hoffman.vanvorst@gmail.com.

32 NOVEMBER/DECEMBER 2016

planning solutions. Please email Betsy, betsy@fintzcpa.com, or call us at (954) 440-0320. Growing S. Florida CPA firm looking to purchase or merge with a retirement-minded CPA in Florida. Favorable purchase terms offered with continuing employment opportunities available. Please contact Jeff Taraboulos at info@ ksdt-cpa.com or (305) 670-3370.

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 succession-

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 Ft. Lauderdale CPA firm seeks to acquire practice from retirement-minded CPA w/ transition of your choice. Email inquiries to ajcpapa@aol.com or call Hannah at (954) 985-1040.

Practices for Sale

Successful transitions require experienced, confidential, professional services you can trust. This is what Akins Professional Brokerage provides. Specializing exclusively in the brokerage of CPA firms, we have no upfront fees. List your firm with a professional. Call David Akins, CPA at (877) 277-0272. To learn more about our services and to see the firms we have listed, go to our website at www. AkinsProfessionalBrokerage.com.

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Practices Available…Let us help you locate the right practice before tax season! Up to 100% financing available with our lenders! Selling practices in Florida for over 33 years… practices now available include: Boca Raton $465,000… Martin Co. $250,000… Fort Myers $200,000… Central

Florida $460,000… Ormond Beach $125,000… St. Pete $250,000… Alachua County $950,000… Sarasota-Bradenton area $150,000 to $350,000… Lakeland area $250,000... many others soon! Contact Erwin Rosenblatt: (561) 666-6737 or Leon Faris, CPA (800) 729-9031 with Professional Accounting Sales. Visit our website at: www.cpasales.com.

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DOR

update

Saving Money on Property Taxes A brief guide to the homestead exemption

By Bethany Wester, Property Tax Oversight, Florida Department of Revenue

lorida’s tax collectors will send property tax bills for 2016 to property owners in November. Taxes are due by March 31, 2017, with discounts available for early payment – four percent if the taxpayer pays in November, three percent in December, two percent in January and one percent in February. Although these discounts are helpful, property owners often have questions about other ways to save on their property taxes. The most common property tax exemption is the homestead exemption. When a person owns property and makes it their permanent residence or the permanent residence of their dependent by Jan. 1 of the tax year, the property owner may be eligible to receive a homestead exemption of up to $50,000. The first $25,000 exemption applies to all property taxes. The additional exemption of up to $25,000 applies to the property’s assessed value between $50,000 and $75,000 and only to non-school district taxes (Section 196.031, Florida Statutes (F.S.). Taxpayers must submit applications to their county property appraisers by March 1 of the tax year to receive the exemption. The Save Our Homes (SOH) assessment limitation protects a property’s assessed value from increasing drastically from year to year. After the first year a home receives the homestead exemption, the assessment for each following year cannot increase more than three percent or the 34 NOVEMBER/DECEMBER 2016

percent change in the Consumer Price Index, whichever is less. The property appraiser will apply the SOH benefit to a home receiving the homestead exemption; no additional application is required (Section 193.155, F.S.). If a property protected by SOH changes ownership, it loses the SOH benefit and is subject to reassessment at the just (or market) value on the following Jan. 1. The homestead exemption does not transfer when a taxpayer purchases and moves into a new home. However, the taxpayer can transfer, or “port,” the SOH benefit within two years of Jan. 1 of the year the taxpayer abandoned the old homestead (not two years after the date of the sale). To receive the portability benefit, the taxpayer must submit an additional transfer application with a new homestead exemption application to the county property appraiser. Other exemptions and benefits may be available for certain property owners, including those who are 65 and older; active-duty military and veterans; individuals with disabilities; first responders’ surviving spouses; and widows and widowers. FCT The Florida Department of Revenue’s Property Tax Oversight program provides information on exemptions and other property tax topics at dor.myflorida.com/dor/ property/taxpayers. For more information, call Property Tax Oversight, Technical Assistance at (850) 717-6570 or email DORPTO@dor.state.fl.us.

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Table of Contents Good to Know.........................................................................ii In-Person CPE (continued)...................................................iii Boca Raton......................................................................... iii

Coral Gables....................................................................... iii Ft. Lauderdale..................................................................... iii Ft. Myers.............................................................................iv Gainesville...........................................................................iv Jacksonville........................................................................iv Miami..................................................................................iv Value-Priced Seminars...........................................................v

In-Person CPE (continued) ..................................................vi Orlando...............................................................................vi Sarasota .............................................................................vi Tampa................................................................................ vii West Palm Beach............................................................... vii Ethics....................................................................................viii Upcoming Seminar Days..................................................... ix LearnLinx OnLine CPE.......................................................... x On Demand CPE.................................................................. xx In-Person Course Descriptions........................................xxiv Save These Event Dates.................................................xxviii

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 Registration Prices Take advantage of Early Bird Prices by registering more than 30 days before the course date and receive $55 off the regular registration fee. 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. 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) 3423197 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.

CPE Polices You May Need To Know CPE policies can be found on our website at www.ficpa.org/ policies.

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.

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.

Savings in Numbers. Group Discounts Available Register five to seven people from the same organization for the same event and receive a 15% discount off the registration fee. Register eight or more for the same event and receive a 20% discount. Restrictions may apply.

Event Times Check-in begins 30 minutes before the program starts. Schedules for conferences and seminars may differ. 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. = Live Conference Simulcast

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In-Person CPE BOCA RATON

Taking One of These Four-Hour Courses?

Accounting and Auditing

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Comprehensive Accounting Issues of Estates and Trusts: Fiduciary Accounting and Tax Issues Date: Nov. 15, 2016 CPE Credit: 8 AA Course Number: FACT10 Location: Hilton Garden Inn Boca Raton Instructor: Scott Emerson Early Bird Price*: $290 Regular Price: $345

CORAL GABLES Gov/Not-for-Profit Date: Dec. 5, 2016 CPE Credit: 8 AA Course Number: GNAU15 Location: Holiday Inn Miami Coral Gables Instructor: Bruce A. Nunnally Early Bird Price*: $199 Regular Price: $254

Tax Foreign Investment in the United States: Tax and Related Matters Date: Dec. 6, 2016 CPE Credit: 8 TB Course Number: FIRP00 Location: Holiday Inn Miami Coral Gables Instructor: Jose L. Nunez & Michael Rosenberg Early Bird Price*: $290 Regular Price: $345

Estate and Gift Taxation of Nonresident Aliens in the United States Date: Dec. 7, 2016 CPE Credit: 8 TB Course Number: EGTNR00 Location: Holiday Inn Miami Coral Gables Instructor: Michael Rosenberg & Leslie A. Share Early Bird Price*: $290 Regular Price: $345

FT. LAUDERDALE

Compilation and Review: Issues and Updates

Accounting and Auditing

Date: Dec. 15, 2016 CPE Credit: 8 AA Course Number: COMP25 Location: Hyatt Place Ft. Lauderdale Instructor: Cecil Patterson Early Bird Price*: $199 Regular Price: $254

Leases: Mastering the NEW! New FASB Requirements Date: Dec. 12, 2016 CPE Credit: 8 AA Course Number: LEAS00 Location: Crowne Plaza Ft. Lauderdale Instructor: Morris I. Hollander Early Bird Price*: $290 Regular Price: $345

Audits of State and Local Governments: What You Need to Know Date: Dec. 19, 2016 CPE Credit: 8 AA Course Number: AUSL00 Location: Hyatt Place Ft. Lauderdale Instructor: Lynda M. Dennis Early Bird Price*: $290 Regular Price: $345

Condos and HOAs: Advanced Accounting, Auditing and Other Issues (4 hour) Date: Dec. 13, 2016 CPE Credit: 4 AA Course Number: CHA425 Location: Crowne Plaza Ft. Lauderdale Instructor: Cecil Patterson Early Bird Price*: $150 Regular Price: $205

Update

Construction Industry: Advanced Accounting and Tax Date: Dec. 20, 2016 CPE Credit: 4 AA, 4 TB Course Number: CIAAT05 Location: Hyatt Place Ft. Lauderdale Instructor: Robert A. Davidson Early Bird Price*: $290 Regular Price: $345

Accounting and Auditing

Date: Dec. 14, 2016 CPE Credit: 8 AA Course Number: AAUA45 Location: Hyatt Place Ft. Lauderdale Instructor: Cecil Patterson Early Bird Price*: $199 Regular Price: $254

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Ethics Ethics: Protecting the Integrity of Florida CPAs (4980) Date: Dec. 13, 2016 CPE Credit: 4 ETH Course Number: ETH50 Location: Crowne Plaza Ft. Lauderdale Instructor: Cecil Patterson Early Bird Price*: $99 Regular Price: $154

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iii

In-Person CPE

Governmental and Not-forProfit Annual Update

Look for the “Take Two” icon on select pairings.

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Tax The Best S Corporation, Limited Liability and Partnership Update Course Date: Dec. 12, 2016 CPE Credit: 8 TB Course Number: BCPE05 Location: Hyatt Place Ft. Lauderdale Instructor: James A. Vastarelli Early Bird Price*: $199 Regular Price: $254

The Best Individual Income Tax Update Course Date: Dec. 13, 2016 CPE Credit: 8 TB Course Number: BITU05 Location: Hyatt Place Ft. Lauderdale Instructor: James A. Vastarelli Early Bird Price*: $199 Regular Price: $254

In-Person CPE

Surgent’s Federal Tax Camp Date: Dec. 16, 2016 CPE Credit: 8 TB Course Number: SATC05 Location: Hyatt Place Ft. Lauderdale Instructor: Deborah Phillips Early Bird Price*: $290 Regular Price: $345

Conference Valuation, Forensic Accounting and Litigation Services Conference Date: Jan. 5-6, 2017 Time: 8 a.m. (Registration at 7:30 a.m.) CPE Credit: Up to 16 CPE Hours Course Number: VFAL Location: Ft. Lauderdale Marriott North Developer: Florida Institute of CPAs Early Bird Price: $460 FICPA • $710 Nonmember Regular Price: $515 FICPA • $765 Nonmember

NOVEMBER-DECEMBER 2016

Tax

Accounting and Auditing Update

Date: Dec. 9, 2016 CPE Credit: 8 TB Course Number: BFTU00 Location: Hilton Gardens Inn Ft. Myers Instructor: James A. Vastarelli Early Bird Price*: $199 Regular Price: $254

Date: Nov. 16, 2016 CPE Credit: 8 AA Course Number: AAUA40 Location: Hampton Inn & Suites by Hilton Instructor: Cecil Patterson Early Bird Price*: $199 Regular Price: $254

Accounting and Auditing

Compilation and Review: Issues and Updates (4 hour)

GAINESVILLE

Date: Nov. 17, 2016 CPE Credit: 4 AA Course Number: COMP405 Location: Hampton Inn & Suites by Hilton Instructor: Cecil Patterson Early Bird Price*: $150 Regular Price: $205

Conference University of Florida Accounting Conference Date: Nov. 10-12, 2016 Time: 8:45 a.m. (Registration at 7:30 a.m.) CPE Credit: Up to 19.5 CPE Hours Course Number: UFAC Location: Hilton University of Florida Conference Center Developer: Florida Institute of CPAs Early Bird Price: $455 FICPA • $705 Nonmember Regular Price: $510 FICPA • $760 Nonmember

Ethics Ethics: Protecting the Integrity of Florida CPAs (4980) Date: Nov. 17, 2016 CPE Credit: 4 ETH Course Number: ETH45 Location: Hampton Inn & Suites by Hilton Instructor: Cecil Patterson Early Bird Price*: $99 Regular Price: $154

JACKSONVILLE Tax

Tax

The Best S Corporation, Limited Liability and Partnership Update Course

Date: Dec. 6, 2016 CPE Credit: 8 TB Course Number: BCPE00 Location: University of North Florida University Center Instructor: James A. Vastarelli Early Bird Price*: $199 Regular Price: $254

Date: Dec. 19, 2016 CPE Credit: 8 TB Course Number: BCPE10 Location: Hampton Inn & Suites by Hilton Instructor: Deborah Phillips Early Bird Price*: $199 Regular Price: $254

The Best Individual Income Tax Update Course

Date: Dec. 7, 2016 CPE Credit: 8 TB Course Number: BITU00 Location: University of North Florida University Center Instructor: James A. Vastarelli Early Bird Price*: $199 Regular Price: $254

Date: Dec. 20, 2016 CPE Credit: 8 TB Course Number: BITU15 Location: Hampton Inn & Suites by Hilton Instructor: Deborah Phillips Early Bird Price*: $199 Regular Price: $254

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MIAMI

The Best Federal Tax Update Course

The Best Federal Tax Update Course Date: Jan. 10, 2017 CPE Credit: 8 TB Course Number: BFTU05 Location: Hyatt Place Ft. Lauderdale Instructor: Deborah Phillips Early Bird Price*: $199 Regular Price: $254

FT. MYERS

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Our Most Popular Courses for an Incredible Price It’s all in the name – courses from our Value-Priced CPE line are still just $199. These streamlined, high-quality seminars enable you to gain essential knowledge and skills from our best instructors at a lower price. Join us at convenient locations around Florida for great CPE at a great value! In-Person CPE

Annual Accounting & Auditing Update 8 Accounting and Auditing hours Nov 10 AAUA30 Nov 14 AAUA35 Nov 16 AAUA40 Dec 14 AAUA45

Tampa West Palm Beach Miami Ft. Lauderdale

The Best Individual Income Tax Update Course

Compilation and Review: Issues and Updates 8 Accounting and Auditing hours Nov 11 COMP20 Dec 15 COMP25

8 Technical Business hours Dec 7 BITU00 Dec 13 BITU05 Dec 16 BITU10 Dec 20 BITU15 Dec 20 BITU20 Jan 9 BITU25

Tampa Ft. Lauderdale

Governmental and Not-for-Profit Annual Updates 8 Accounting and Auditing hours Dec 5

GNAU15

Coral Gables

The Best S Corporation, Limited Liability and Partnership Update Course

The Best Federal Tax Update Course 8 Technical Business hours Dec 9 BFTU00 Jan 10 BFTU05

Jacksonville Ft. Lauderdale Sarasota Miami Tampa Orlando

8 Technical Business hours Dec 6 BCPE00 Dec 12 BCPE05 Dec 19 BCPE10 Dec 19 BCPE15

Ft. Myers Ft. Lauderdale

Jacksonville Ft. Lauderdale Maimi Tampa

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ORLANDO

Conference International Tax Conference Boot Camp Date: Jan. 4, 2017 Time: 8:55 a.m. (Registration at 8 a.m.) CPE Credit: Up to 6 CPE Hours Course Number: ITCBC Location: J.W. Marriott Miami Developer: Florida Institute of CPAs Regular Price: $250 FICPA • $250 Nonmember

International Tax Conference

The Best Individual Income Tax Update Course

Accounting and Auditing

Date: Jan. 9, 2017 CPE Credit: 8 TB Course Number: BITU25 Location: Rosen College of Hospitality Instructor: James A. Vastarelli Early Bird Price*: $199 Regular Price: $254

Compilation and Review: Issues and Updates Date: Nov. 8, 2016 CPE Credit: 8 AA Course Number: COMP15 Location: Rosen College of Hospitality Instructor: Cecil Patterson Early Bird Price*: $199 Regular Price: $254

SARASOTA

Forensic Accounting Investigative Practices

Tax The Best Individual Income Tax Update Course

Date: Nov. 8, 2016 CPE Credit: 8 AA Course Number: FAIP05 Location: Rosen College of Hospitality Instructor: Douglas E. Warren Early Bird Price*: $290 Regular Price: $345

Date: Dec. 16, 2016 CPE Credit: 8 TB Course Number: BITU10 Location: TBD Instructor: James A. Vastarelli Early Bird Price*: $199 Regular Price: $254

In-Person CPE

Date: Jan. 5-6, 2017 Time: 8:45 a.m. (Registration at 7:30 a.m.) CPE Credit: Up to 16 CPE Hours Course Number: ITC Location: J.W. Marriott Miami Developer: Florida Institute of CPAs Early Bird Price: $660 FICPA Regular Price: $715 FICPA

Tax

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Accounting and Auditing Update

Accounting and Auditing

Date: Nov. 10, 2016 CPE Credit: 8 AA Course Number: AAUA30 Location: Tampa Law Center Instructor: Cecil Patterson Early Bird Price*: $199 Regular Price: $254

Compilation and Review: Issues and Updates Date: Nov. 11, 2016 CPE Credit: 8 AA Course Number: COMP20 Location: Tampa Law Center Instructor: Cecil Patterson Early Bird Price*: $199 Regular Price: $254

Accounting and Auditing Update (4 hour)

Ethics Ethics: Protecting the Integrity of Florida CPAs (4980) Date: Dec. 15, 2016 CPE Credit: 4 ETH Course Number: ETH55 Location: Tampa Law Center Instructor: Cecil Patterson Early Bird Price*: $99 Regular Price: $154

QuickBooks for Accountants Date: Nov. 8, 2016 CPE Credit: 8 TB Course Number: QBC05 Location: Tampa Law Center Instructor: Tommy Stephens Early Bird Price*: $280 Regular Price: $335

Surgent’s Federal Tax Camp Date: Dec. 15, 2016 CPE Credit: 8 TB Course Number: SATC00 Location: Tampa Law Center Instructor: Deborah Phillips Early Bird Price*: $290 Regular Price: $345

Florida Sales and Use Tax Issues

The Best S Corporation, Limited Liability and Partnership Update Course

Date: Nov. 9, 2016 CPE Credit: 6 TB, 2 AA Course Number: SUT05 Location: Tampa Law Center Instructor: Joseph C. Moffa Early Bird Price*: $290 Regular Price: $345

Date: Dec. 19, 2016 CPE Credit: 8 TB Course Number: BCPE15 Location: Tampa Law Center Instructor: James A. Vastarelli Early Bird Price*: $199 Regular Price: $254

WEST PALM BEACH

The Best Individual Income Tax Update Course

Accounting and Auditing

Date: Dec. 20, 2016 CPE Credit: 8 TB Course Number: BITU20 Location: Tampa Law Center Instructor: James A. Vastarelli Early Bird Price*: $199 Regular Price: $254

Accounting and Auditing Update Date: Nov. 14, 2016 CPE Credit: 8 AA Course Number: AAUA35 Location: Holiday Inn Palm Beach Airport Hotel and Conference Center Instructor: Cecil Patterson Early Bird Price*: $199 Regular Price: $254

Technology Excel Tips, Tricks and Techniques for Accountants

Fiduciary Accounting for Florida Date: Dec. 8, 2016 CPE Credit: 8 AA Course Number: FAF15 Location: Holiday Inn Palm Beach Airport Hotel and Conference Center Instructor: Gordon F. Spoor Early Bird Price*: $290 Regular Price: $345

Date: Nov. 7, 2016 CPE Credit: 8 TB Course Number: EXTA00 Location: Tampa Law Center Instructor: Tommy Stephens Early Bird Price*: $280 Regular Price: $335

= Live Conference Simulcast

•

= Seminar Days

•

= Take Two!

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

•

= Value-Priced Seminars www.ficpa.org

vii

In-Person CPE

Date: Dec. 15, 2016 CPE Credit: 4 AA Course Number: AAU420 Location: Tampa Law Center Instructor: Ed Grossman Early Bird Price*: $150 Regular Price: $205

Tax

Of Course!

TAMPA

Of Course!

Ethics.

At the Speed of Business. Prepare yourself to face the complex, challenging and evolving ethical issues of today and tomorrow. The FICPA’s ethics courses, specialized for CPAs working in business, industry and government, build the trust that your clients, employers, colleagues and the public deserve while protecting your hard-earned license. In-Person Ethics

Ethics

Ethics: Protecting the Integrity of Florida CPAs (ETH) – 4980 4 Ethics hours Date Nov. 17 Dec. 13 Dec. 15 Jan. 11

City

Course Number

Member Price

Miami Ft. Lauderdale Tampa Boca Raton

ETH45 ETH50 ETH55 ETH60

$99 $99 $99 $99

Online Ethics Ethics: Protecting the Integrity of Florida CPAs (ETH) – 4980 Date Start Time Credit Code Price Nov. 11 Dec. 16 Dec. 28 Jan. 13 Feb. 24

8:30 a.m. 8:30 a.m. 8:30 a.m. 8:30 a.m. 8:30 a.m.

4 ETH 4 ETH 4 ETH 4 ETH 4 ETH

ETHWBR8 ETHWBR9 ETHWBR10 ETHWBR11 ETHWBR12

Type

Member

Webcast Replay Webcast Replay Webcast Replay Webcast Replay Webcast Replay

$85 $85 $85 $85 $85

OnDemand Ethics Course

Credit Course Code

Ethics: Protecting the Integrity of Florida CPAs (ETH) – 4980 4 ETH

ETHOL16

Member Price $75

These courses comply with the ethics requirements for Florida CPAs established by the Florida Board of Accountancy. viii NOVEMBER-DECEMBER 2016

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 Miami

Seminar Days Coral Gables

Date: Nov. 16 - 17, 2016 Location: Hampton Inn & Suites by Hilton CPE Credit: Three Courses, 16 CPE Credits

Date: Dec. 5 - 7, 2016 Location: Holiday Inn Miami Coral Gables CPE Credit: Three Courses, 24 CPE Credits

Date: Dec. 19 - 20, 2016 Location: Hampton Inn & Suites by Hilton CPE Credit: Two Courses, 16 CPE Credits

Seminar Days Jacksonville

Seminar Days Ft. Lauderdale Date: Dec. 12 - 16, 2016 Location: Hyatt Place Ft. Lauderdale CPE Credit: Eight Courses, 40 CPE Credits Date: Dec.19 - 20, 2016 Location: Hyatt Place Ft. Lauderdale CPE Credit: Two Courses, 16 CPE Credits

Date: Dec. 6 - 7, 2016 Location: University of North Florida University Center CPE Credit: Two Courses, 16 CPE Credits

Seminar Days Tampa Date: Dec. 19 - 20, 2016 Location: Tampa Law Center CPE Credit: Two Courses, 16 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 $125 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

Of Course!

Online CPE Right Time. Right Place. Right Price.

Simulcast Conferences International Tax Conference Simulcast With changes and developments happening in international finance every day, there’s only one conference in Florida that you can trust to provide the knowledge needed for your multinational organization or clients. At the FICPA’s International Tax Conference in Miami from January 5-6, 2017, you will learn about everything that’s new and coming soon while earning up to 16 hours of CPE. Join us and our handpicked instructors at the five-star JW Marriott Miami – or attend online with the Simulcast.

OnLine CPE

Date: Jan. 5 – 6, 2017 CPE Credits: Up to 16 CPE Hours Course Code: ITCWEB Location: Online Developer: Florida Institute of CPAs

All simulcasts are available for firm group viewing. Please contact us to create a group account. x

NOVEMBER-DECEMBER 2016

Of Course!

Member Price $195 $195 $195 $195 $79 $79 $79 $245 $245 $159 $159 $245 $245 $245 $249 $249 $120

LearnLinx Webcasts continued on pg. xii

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

www.ficpa.org

OnLine CPE

Date Start Time Credit Code ACPEN Signature: 2016 Financial Statement Preparation, Compilation, and Review Dec. 20 10 a.m. 8 AA ACFSP10 Dec. 20 2 p.m. 8 AA ACFSP11 Jan. 4 10 a.m. 8 AA ACFSP1 Jan. 4 2 p.m. 8 AA ACFSP2 Audit Technologies - A New Approach To Auditing Nov. 15 4 p.m. 2 AA ACAT14 Dec. 15 7 p.m. 2 AA ACAT15 Dec. 19 9 a.m. 2 AA ACAT16 Clarity Standards Essentials Jan. 5 11:30 a.m. 8 AA 4163112F Jan. 5 9:30 a.m. 8 AA 4163112G Fraud: Recent Findings, Red Flags and Corruption Schemes Nov. 23 1 p.m. 4 AA AIFRFRF6 Dec. 8 1 p.m. 4 AA AIFRFRF7 Hedging Risks of Foreign Operations and Currency Transactions Nov. 10 11:30 a.m. 8 AA 4162804C Dec. 2 11:30 a.m. 8 AA 4162804D Dec. 2 9:30 a.m. 8 AA 4162804E Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors Dec. 5 10:30 a.m. 8 AA AIICCE8 Dec. 16 9 a.m. 8 AA AIICCE7 Nuts and Bolts of Lease Accounting Jan. 6 3:30 p.m. 4 AA 4163233B

Of Course!

Accounting and Auditing

Of Course!

LearnLinx Webcasts continued from pg. xi

Accounting and Auditing (continued)

OnLine CPE

Oil and Gas Accounting 101 Nov. 14 11:30 a.m. 8 AA 4163142B $245 SEC Quarterly Update Q4 Webcast - Highlights from the SEC Conference Jan. 4 1 p.m. 3 AA AISECQ3 $139 Surgent’s Guide to the New Revenue Recognition Model for All CPAs (REV4) Nov. 11 1 p.m. 4 AA SUREV414 $139 Nov. 21 1 p.m. 4 AA SUREV415 $139 Dec. 6 1 p.m. 4 AA SUREV416 $139 Dec. 21 1 p.m. 4 AA SUREV417 $139 Surgent’s Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees (AAAL) Nov. 30 1 p.m. 2 AA SUAAAL8 $89 Dec. 9 1 p.m. 2 AA SUAAAL9 $89 Dec. 15 1 p.m. 2 AA SUAAAL10 $89 The 22nd Annual Conference on Financial Reporting: The Intersection of Technology and Accounting Nov. 18 11:30 a.m. 6 AA 5161925B $180 Understanding the Final Treasury Regulations Governing the Tax Treatment of Tangible Property Nov. 29 11 a.m. 1 TB WEBNAR31 $39 University of Florida Accounting Conference Simulcast Nov. 10 8:30 a.m. 10 AA, 6.5 TB UFACWEB $455

Ethics Date Start Time Credit Ethics: Protecting the Integrity of Florida CPAs Nov. 11 8:30 a.m. 4 ETH Dec. 16 8:30 a.m. 4 ETH Dec. 28 1 p.m. 4 ETH Surgent’s Ethics for Tax Professionals (EFTP) Nov. 10 1 p.m. 2 TB Dec. 5 1 p.m. 2 TB

Code

Member Price

ETHWBR8 ETHWBR9 ETHWBR10

$85 $85 $85

SUEFTP9 SUEFTP10

$89 $89

Government/Not-for-Profit Date Start Time Credit Code Member Price Accounting for Nonprofit Board Members Nov. 14 11:30 a.m. 3 AA 4163124B $90 ACPEN Signature: 2016 Not-for-Profit Accounting, Auditing & Tax Update Dec. 15 10 a.m. 4 AA, 4 TB ACNPAAT6 $195 Dec. 15 2 p.m. 4 AA, 4 TB ACNPAAT7 $195 Advanced Auditing of HUD-Assisted Projects Nov. 18 11:30 a.m. 8 AA 4161039B $245 GASB Statement No. 68 Audit and Accounting Workshop Dec. 14 1 p.m. 4 AA AIG68W6 $159 Not-For-Profit Organizations: Treasury Utilizing QuickBooks Dec. 1 11:30 a.m. 8 AA 4163120C $245 Surgent’s Fraud and Abuse in Not-for-Profit Entities and Governments: Stealing from Everyone (FANG) Dec. 29 9 a.m. 8 AA SUFANG5 $219 xii

NOVEMBER-DECEMBER 2016

Of Course!

Member Price $60 $60 $120 $79 $79 $245 $245 $49 $49 $79 $79 $79 $129 $129

LearnLinx Webcasts continued on pg. xiv

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

www.ficpa.org

xiii

OnLine CPE

Date Start Time Credit Code Career Coaching Millennials Nov. 16 2 p.m. 2 TB 4162975B Effective Feedback Nov. 17 3 p.m. 2 BE 4163219B Ethics: Professional Conduct, Decision Frameworks and Fraudulent Financial Reporting Dec. 2 11:30 a.m. 4 TB 4163202C Fiscal Fitness & Financial Abundance - Creating a Breakthrough Nov. 15 5 p.m. 3 TB ACFFFA16 Dec. 20 6 p.m. 3 TB ACFFFA17 Leadership Skills Training Nov. 28 11:30 a.m. 8 BE 4162663C Nov. 28 9:30 a.m. 8 BE 4162663D Prepare for a CFO Role Nov. 21 11 a.m. 1 TB ACPCR19 Dec. 27 10 a.m. 1 TB ACPCR20 Revised AICPA Code of Professional Conduct Nov. 18 12 p.m. 2 TB ACRCPC16 Dec. 21 1 p.m. 2 TB ACRCPC17 Dec. 29 6 p.m. 2 TB ACRCPC18 The Successful Woman CPA - Handling Stress, Overwhelm & Running on Empty - Part 1 Nov. 10 5 p.m. 4 BE ACSW116 Dec. 3 9 a.m. 4 BE ACSW117

Of Course!

Leadership Development

Of Course! OnLine CPE

LearnLinx Webcasts continued from pg. xiii

Management/Consulting Date Start Time Credit Code Accounting Firm Operations and Technology Update Nov. 14 2 p.m. 2 TB ACAFO15 Better Performance Plans: Think Like An Economist Nov. 11 11 a.m. 2 TB ACBPP08 Dec. 13 10 a.m. 2 TB ACBPP09 Budgeting and Forecasting Tools and Techniques Dec. 8 11:30 a.m. 8 AA 4162978B Dec. 8 9:30 a.m. 8 AA 4162978C Business Valuation: A Review of the Essentials Nov. 18 11:30 a.m. 8 TB 4161372C Construction Contractors: Accounting, Auditing, and Tax Nov. 21 10:30 a.m. 5 AA, 3 TB AICCAAT8 Dec. 13 9:00 a.m. 5 AA, 3 TB AICCAAT6 Create Reports that Matter: Turn Information into Action Dec. 16 11:30 a.m. 8 AA 4162555B Crowd Funding - Debt & Equity Nov. 16 10 a.m. 2 TB ACCFDE08 Dec. 13 1 p.m. 2 TB ACCFDE09 Crowd Funding - Donations and Pre-Sales Dec. 13 3 p.m. 2 TB ACCFDP09 Finding Funding for Startups Dec. 19 11:30 a.m. 8 AA 4161536C How Good Companies Become Great Nov. 21 9 a.m. 2 TB ACHGCB16 Dec. 26 11 a.m. 2 TB ACHGCB17 Risk, Cost, and Cash Management for Controllers and Financial Managers Nov. 18 9 a.m. 4 TB AIRCCMC2 Dec. 28 1 p.m. 4 TB AIRCCMC6 Shorten Month End - Apply Lean Thinking to Your Month-End Closing Process Nov. 22 11 a.m. 4 AA ACSME19 Dec. 27 2 p.m. 4 AA ACSME20 Spotlight on Crowd Funding Dec. 15 2 p.m. 2 TB 4163181B Subtrust Funding Workshop Dec. 14 11:30 a.m. 8 TB 4161486C Surgent’s Business Law Essentials for Practitioners and Controllers (BLAW) Nov. 21 9 a.m. 8 TB SUBLAW7 Dec. 30 9 a.m. 8 TB SUBLAW8 Surgent’s Industry Accountant Toolkit (IATK) Dec. 1 11:30 a.m. 8 AA SUIATK9 Dec. 7 9 a.m. 8 AA SUIATK10 Surgent’s What CPAs Should Know About Trust Instruments (TRIT) Dec. 1 1 p.m. 2 AA SUTRIT2 Tax-Smart Investing Dec. 14 11:30 a.m. 8 TB 4163034C Using Email Effectively Nov. 29 2 p.m. 2 TB 4162920B Wine Industry Conference Dec. 5 11 a.m. 8 TB 5161542B xiv

NOVEMBER-DECEMBER 2016

Member Price $79 $79 $79 $245 $245 $245 $249 $249 $245 $79 $79 $79 $245 $79 $79 $159 $159 $139 $139 $60 $245 $219 $219 $219 $219 $89 $245 $60 $245

Of Course!

Member Price $195 $195 $245 $245 $249 $159 $159 $245 $79 $79 $120 $245 $245 $245 LearnLinx Webcasts continued on pg. xvi

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

www.ficpa.org

OnLine CPE

Date Start Time Credit Code ACPEN Signature: 2016 Disregarded Entities and Partnerships Update Dec. 14 10 a.m. 8 TB ACDEP06 Dec. 14 2 p.m. 8 TB ACDEP07 Advanced Issues: The Art of the Estate Tax Return Dec. 13 11:30 a.m. 8 TB 4161982D Dec. 13 9 a.m. 8 TB 4161982E Best Practices for Payroll Taxes and 1099 Issues Dec. 5 10:30 a.m. 8 TB AIBPPT7 Capitalized Costs and Depreciation Nov. 16 1 p.m. 4 TB AICCD3 Dec. 15 1 p.m. 4 TB AICCD4 Church and Minister Taxation Nov. 17 11:30 a.m. 8 TB 4162908B FATCA Dec. 1 5 p.m. 2 TB ACFATC17 Dec. 6 11 a.m. 2 TB ACFATC18 Federal Taxation of Legal Marijuana Dec. 2 11:30 a.m. 4 TB 4163207B Fundamentals of 1031 Exchanges Jan. 9 11:30 a.m. 8 TB 4161492E Jan. 9 9:30 a.m. 8 TB 4161492F Oil and Gas Taxation: Nuts and Bolts Nov. 15 11:30 a.m. 8 TB 4162907B

Of Course!

Tax

Of Course! OnLine CPE

LearnLinx Webcasts continued from pg. xv

Tax (continued) Settled and Approved: Fiduciary Accounting from Start to Finish Nov. 17 11:30 a.m. 8 TB 4162186C $245 State/Federal Developments for Independent Contractor Dec. 12 11:30 a.m. 4 TB 4163139C $120 Surgent’s Advanced Individual Income Tax Return Issues (STRI) Dec. 6 9 a.m. 8 TB SUSTRI2 $219 Surgent’s Advanced Technical Tax Forms Training - Form 1040 Issues (ATFI) Dec. 20 9 a.m. 8 TB SUATFI4 $219 Surgent’s Advanced Technical Tax Forms Training - LLCs, S Corporations Dec. 19 9 a.m. 8 TB SUATFB4 $219 Surgent’s An Introduction to Tax-Free Reorganizations (ITFR) Dec. 13 1 p.m. 2 TB SUITFR2 $89 Surgent’s Best Federal Tax Update (BFTU) Dec. 23 9 a.m. 8 TB SUBFTU49 $239 Dec. 27 9 a.m. 8 TB SUBFTU50 $239 Dec. 28 9 a.m. 8 TB SUBFTU51 $239 Dec. 29 10 a.m. 8 TB SUBFTU52 $239 Dec. 30 9 a.m. 8 TB SUBFTU53 $239 Surgent’s Best Individual Income Tax Update (BITU) Dec. 17 9 a.m. 8 TB SUBITU27 $239 Dec. 21 9 a.m. 8 TB SUBITU28 $239 Dec. 31 9 a.m. 8 TB SUBITU29 $239 Jan. 2 9 a.m. 8 TB SUBITU30 $239 Surgent’s Best S Corporation, Limited Liability, and Partnership Update (BCPE) Dec. 22 9 a.m. 8 TB SUBCPE18 $239 Jan. 3 9 a.m. 8 TB SUBCPE19 $239 Surgent’s Complete Guide to Payroll Taxes and 1099 Issues (CGPT) Dec. 23 9 a.m. 8 TB SUCGPT6 $219 Dec. 28 9 a.m. 8 TB SUCGPT7 $219 Surgent’s Getting Ready for Busy Season: A Guide to New Forms, Filing Issues, and Other Critical Developments (NFFI) Dec. 28 9 a.m. 8 TB SUNEGU7 $219 Jan. 5 9 a.m. 8 TB SUNEGU8 $219 Surgent’s Individual and Financial-Planning Tax Camp (IFCP) Dec. 26 9 a.m. 8 TB SUIFCP20 $239 Jan. 6 9 a.m. 8 TB SUIFCP21 $239 Surgent’s K-1 Boot Camp for S Corporations and LLCs (K1SL) Dec. 27 9 a.m. 8 TB SUK1SL4 $219 Surgent’s Stock vs. Asset Acquisitions of C Corporations (SVAS) Dec. 1 1 p.m. 2 TB SUSVAS2 $89 Surgent’s Tax Forms Boot Camp: LLCs and Partnerships (TBCL) Dec. 15 9 a.m. 8 TB SUTBCL6 $219 Surgent’s Tax Forms Boot Camp: LLCs, Partnerships, and S Corporations (TFBC) Dec. 21 11:30 a.m. 8 TB SUTFBC20 $219 Surgent’s Tax Forms Boot Camp: S Corporations (TBCS) Dec. 16 9 a.m. 8 TB SUTBCS11 $219 Tax Practice Conduct Standards: Circular 230 and AICPA Statements on Standards for Tax Services Dec. 22 11:30 a.m. 8 TB 4161525C $245 Tax Research Skills Jan. 4 11:30 a.m. 8 TB 4161354C $245

xvi

NOVEMBER-DECEMBER 2016

Of Course!

Date Start Time Credit Code 10 Steps to a Digital Office in the Cloud Nov. 17 12 p.m. 2 TB AITSDO4 Dec. 16 10 a.m. 2 TB AITSDO1 Better Business Decisions Through Power Business Intelligence Dec. 8 2 p.m. 1 TB 4163200A Disaster Recovery & Backup: How to Best Protect Your Data Nov. 16 2 p.m. 1 TB 4163197A Introduction to XBRL: New Opportunities for CPAs Nov. 21 11:30 a.m. 8 TB 4161551C Nov. 21 9:30 a.m. 8 TB 4161551D Remote Access Best Practices Dec. 19 12 p.m. 2 TB 4163183B Streamlined Excel Reporting Series Session 1: PivotTable Fundamentals Nov. 22 12:30 p.m. 2 TB AISERS13 Streamlined Excel Reporting Series Session 2: Working with PivotTables Nov. 22 3 p.m. 2 TB AISERS23 Surgentâ&#x20AC;&#x2122;s QuickBooks Client Data Review -- Tools to Easily Correct Errors (QBDR) Dec. 1 1 p.m. 2 TB SUQBDR7

Member Price

Of Course!

Technology $99 $99 $30 $30 $245 $245 $60 $99 $99 $89

LearnLinx Webcasts continued on pg. xviii

OnLine CPE

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

www.ficpa.org

xvii

Of Course!

Technology (continued) 4163123C

$120

4163201A

$30

AIUMON2 AIUMON4

$99 $99

4163194B

$30

4163188B

$30

OnLine CPE

The Big Deal About Big Data Dec. 13 11:30 a.m. 4 TB The Fundamentals of Microsoft Dynamics NAV Jan. 5 1 p.m. 1 TB Using Microsoft OneNote as a MAP Handbook Tool Nov. 30 11 a.m. 2 TB Dec. 14 2 p.m. 2 TB Windows 10 Fundamentals Jan. 5 2 p.m. 1 TB Windows 10 Tips And Tricks Jan. 9 2 p.m. 1 TB

xviii NOVEMBER-DECEMBER 2016

Of Course!

Schedule Customized CPE at Your Office The FICPA offers custom learning solutions for your business with on-site group training.

Acquire the competencies and strategic knowledge necessary to solidify your company’s leadership in today’s rapidly changing business environment. Need ethics credits? Our course has been revamped for 2016 with a new author and a practical perspective.

Tools Leadership t Developmen

Team B u

ilding

Information Technology

Strateg ic Criti Thinkin cal g

Accounting g and Auditin

Ethics

Take advantage of the opportunity for customized training on your schedule, a smaller class size and no travel costs. Invite your customers and solidify your value proposition. We’ve partnered with national providers to expand our offerings and solutions — call today to schedule a meeting to discuss your staff’s group training solutions. For more information about on-site group training, please contact the FICPA at onsite@ficpa.org or Mia Thomas, Customized Learning Director at (407) 538-6048.

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

www.ficpa.org

xix

Of Course!

OnDemand CPE The Quality CPE You Expect – Anytime, Anywhere.

OnDemand CPE

Accounting and Auditing Course Member Course Credit Code Price Accounting for Income Taxes 4 AA GOL-AIT2 $48 Accounting for Inventories 4 AA GOL-AI $48 Accounting for Investments 4 AA GOL-AFI $48 Accounting for Property, Plant, and Equipment 4 AA GOL-APPE $48 Attestation and Assurance Services 4 AA GOL-AAS $48 Audit Evidence: Applications 4 AA GOL-AEA $48 Audit Evidence: Concepts 4 AA GOL-AEC $48 Audit Planning and Risk Assessment for External Auditors 4 AA GOL-APRAEA $48 Audits of 401(k) Plans 10 AA AI-A401K $139 Common Frauds and Internal Controls for Revenue, Purchasing, and Cash Receipts 8 AA AI-CFICR $129 Compilations and Reviews: Engagement Performance and Annual Update (CRAU) 8 AA SU-CRAUW $155 COSO’s Updated Internal Control -- Integrated Framework: Critical Concepts in Design, Evaluation, Implementation, and Monitoring 8 AA SU-UICF-W $155 Fair Value and Other Financial Reporting Risks for Common Investments and Derivatives (AAFI) 2 AA SU-AAFI $49 Fair Value Determination for Complex Derivatives and Non-Readily Marketable Securities (AAFV) 2 AA SU-AAFV $49 Financial Statement Audit Reports 4 AA GOL-FSAR2 $48 Forensic Accounting: A Fraud Emphasis 4 AA GOL-FAFE $48 Fraud and the Sarbanes-Oxley Act 4 AA GOL-FSOX $48 Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees (AAAL) 2 AA SU-AAAL $49 MBAexpress: Ferreting Out Fraud 1 AA MBAFOF $45 MBAexpress: Insightful Financial Analysis 1 AA MBAIFA $45 Preparation of the Statement of Changes in Equity 4 AA GOL-PSCE $48 Surgent’s Auditing Workshop: Best Practices for Improving Audit Quality and Profitability (QUPR) 8 AA SU-QUPR $155 Upcoming Peer Review: Is Your Firm Ready? 8 AA AI-UPR $129

NOVEMBER-DECEMBER 2016

Of Course!

Course Member Course Credit Code Price CMA Ethics 2 BE GOL-CMAETH $24 Ethics in Tax Practice 2 BE GOL-ETHTAX $24 Ethics: Protecting the Integrity of FL CPAs 4 ETH ETHOL15-2 $75 New York CPA Ethics: General Studies Course (2016) 4 BE GOL-NYETH16 $48

Of Course!

Ethics

Government/Not-for-Profit Course Member Course Credit Code Price Comprehending OMB Circular A-133 8 AA AI-CA133 $155 Fraud and Abuse in Not-for-Profit Entities and Governments: Stealing from Everyone (FANG) 8 AA SU-FANGW $155 GASB Statement No. 68 Audit and Accounting Workshop 6.5 AA AI-GASB68 $135

Course Member Course Credit Code Price AICPA Code of Professional Conduct 4 BE GOL-CPC $48 Desired Traits of Entry-Level Auditors (Audit Skills Training: Level 1) (A1M2) 3 AA SU-A1M2 $54 MBAexpress: Effective Change Management 1 BE MBAECM $45 MBAexpress: Teamwork & High Performance Teams 1 BE MBATHPT $45 The Anticipatory Organization - Accounting and Finance Professionals 5 TB AOAF $295 Transitioning to the Professional World (Audit Skills Training - Level 1) (A1M1) 3 TB SU-A1M1 $54 OnDemand CPE continued on pg. xxii

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

www.ficpa.org

xxi

OnDemand CPE

Leadership Development

Of Course! OnDemand CPE

OnDemand CPE continued from pg. xxi

Management/Consulting Course Member Course Credit Code Price An Introduction to Trusts (IEST) 2 TB SU-IEST $49 Bankruptcy (2016) 4 TB GOL-BANKR-16 $48 Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses (CCSM) 2 TB SU-CCSM $49 Contracts: Elements (2015) 4 TB GOL-CE15 $48 Critical Issues Between Your Clients and Their Bankers 2 TB GOL-CICTB $24 Critical Tools for Today’s Controller and CFO 10 TB AI-CTTC $145 Decision Analysis: Operating Leverage, Breakeven, and CVP Analysis 2 AA GOL-DA $24 Decision Making: Marginal Analysis and Product Pricing 2 AA GOL-DM $24 Ins and Outs of Self-Directed IRAs (IOSD) 2 TB SU-IOSD $49 MBAexpress: Basics of Business Law 1 TB MBABBL $45 MBAexpress: Faster Disaster Recovery 1 TB MBAFDR $45 MBAexpress: Success with Social Media 1 TB MBASWSM $45 Surgent’s Age-Weighted Profit Sharing Plans: Big Benefits for Your Clients (AWPS) 2 TB SU-AWPS $49 Surgent’s Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit 2 TB SU-EMIC $49 Surgent’s Guide to Reducing Your Business Owner Clients’ Exposure to Social Security and Self-Employment Taxes 2 TB SU-REXE $49 Surgent’s Individual and Financial-Planning Tax Camp (IFCP) 8 TB SU-IFCPW $155

xxii

NOVEMBER-DECEMBER 2016

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Technology Course Member Course Credit Code Price Business Information Systems (2016) 4 TB GOL-BIS (2016) $48

On-Site Learning Customize our courses and offer them “in house” at your office. When you decide to offer any of our CPE programs on-site, you are choosing the best value and the opportunity to customize the program to your needs. We tailor these programs specifically for your audience, so whether you need a four-hour program or several days of indepth instruction, we have a variety of flexible options to meet your needs. Call today to schedule a meeting and discuss your staff’s group training solutions. For more information, please contact Mia Thomas, Customized Learning Director, at (407) 538-6048 or ThomasM@ficpa.org. To register, call 800.342.3197 or 850.224.2727, or visit ficpa.org/cpe.

www.ficpa.org

xxiii

OnDemand CPE

Course Member Course Credit Code Price Adjustments to Income Tax Liability: Credits, Alternative Minimum Tax, FICA (2016) 4 TB GOL-0821 $48 Affordable Care Act: Tax and Insurance Ramifications 7 TB AI-ACA $109 Critical 1040 Reporting Issues Related to the New Affordable Care Act - Penalties and Premium Tax Credit 2 TB SU-ACT2 $49 Estates, Trusts, and Wealth Transfer (2015) 4 TB GOL-ETWT $48 Federal Tax Update including the PATH Act of 2015 3 TB GOL-FTU15 $36 Fiduciary Income Tax Returns -- Form 1041 Workshop with Filled-in Forms (1041) 8 TB SU-1041-8 $155 Financial Accounting for Tax Practitioners 4 TB GOL-FATP $48 Introduction to FBAR (2016) 1 TB GOL-FBAR $12 Introduction to K-1 Issues for S Corporation Shareholders (K1SC) 2 TB SU-K1SC $49 Preparing C Corporation Tax Returns for New Staff and Para-Professionals (PCTR) 8 TB SU-PCTR(8) $155 Preparing Individual Tax Returns for New Staff and Para-Professionals (PITR) 8 TB SU-PITRW $155 Professional Ethics and Responsibilities in Tax Practice 2 TB AI-PETAX $49 Surgent’s Guide to Calculating S Corporation Stock Basis and Creating and Maintaining Basis Worksheets 2 TB SU-CSSB $49 Surgent’s In-Depth Understanding of the AMT for Individuals (AMTI) 2 TB SU-AMTI $49 Tax Forms Boot Camp: LLCs, Partnerships, and S Corporations (TFBC) 8 TB SU-TFBCW $155 What You Need to Know About the Final Repair Regulations: A Case Study Approach (RREG) 4 TB SU-RREG $89

Of Course!

Tax

Of Course!

In-Person CPE Course Descriptions Accounting and Auditing Update CPE Credit: 8 AA Course Number: AAUA Learn about the new 2016 and 2015 Accounting Standards Codification and Updates. We will cover revenue recognition, leases, financial instruments and other important GAAP changes. We will include accounting (ASUs), auditing (SASs), review and compilation standards (SSARS) from 2015 and 2016. Is it a compilation or a preparation engagement? Partake in further discussions on quality control, peer review and ethics revisions and changes. Practical solutions to complex issues will be offered, and you’ll have the opportunity to ask questions and discuss issues that are important to you.

In-Person CPE

Accounting and Auditing Update (4 hour) CPE Credit: 4 AA Course Number: AAU4 Learn about the new 2016 and 2015 Accounting Standards Codification and Updates. We will cover revenue recognition, leases, financial instruments and other important GAAP changes. We will include accounting (ASUs), auditing (SASs), review and compilation standards (SSARS) from 2015 and 2016. Practical solutions to complex issues will be offered, and you’ll have the opportunity to ask questions and discuss issues that are important to you.

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Audits of State and Local Governments: What You Need to Know CPE Credit: 8 AA Course Number: AUSL Whether you are a financial statement preparer or auditor, or you practice in state and local government, this course provides you with advice for handling audit and accounting issues common to state and local governments. You’ll get critical “how-to” guidance on planning, performing and reporting on your audit engagements; including financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, and the elements of net position.

Compilation and Review: Issues and Updates CPE Credit: 8 AA Course Number: COMP Learn about the new 2016 and 2015 preparation, compilation and review professional standards, which represent many significant changes in authoritative professional standards like SSARS 21. Engagement letters, reports, disclosures, documentation and ethical considerations from the newly revised Code of Professional Conduct will be explained and discussed with examples given for illustrations. Attest versus nonattest issues will be covered, as well as independence and Ethics Interpretation 1.295 concepts.

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Ethics: Protecting the Integrity of Florida CPAs (4980)

CPE Credit: 4 AA Course Number: COMP4 Learn about the new 2016 and 2015 preparation, compilation and review professional standards, which represent many significant changes in authoritative professional standards like SSARS 21. Engagement letters, reports, disclosures, documentation and ethical considerations from the newly revised Code of Professional Conduct will be explained and discussed with examples given for illustrations. Attest versus nonattest issues will be covered, as well as independence and Ethics Interpretation 1.295 concepts.

CPE Credit: 4 ETH Course Number: ETH CPAs face many complex and challenging ethical issues. This course addresses the ethical and professional obligations CPAs have to their clients, employers, colleagues, regulators and the public. Through interactive dialogue and discussion, we will focus on recent trends in business and professional ethics along with the specific rules and requirements applicable to CPAs outlined in Florida Statutes, the Rules of the Florida Board of Accountancy and the AICPA Code of Professional Conduct.

Comprehensive Accounting Issues of Estates and Trusts: Fiduciary Accounting and Tax Issues

This course fulfills the biennial ethics requirement for Florida CPAs and is designed for professionals in public practice and those working in industry or government.

CPE Credit: 8 AA Course Number: FACT 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 practice in the new income tax environment.

Condos and HOAs: Advanced Accounting, Auditing and Other Issues (4 hour)

We will cover new state statutes and FACs for Homeowners’ Associations (HOAs) and Condominium Associations. Issues include bad debts and budgeting in a recession period. This course also discusses the status of the CIRA Guide and authoritative GAAP.

Construction Industry: Advanced Accounting and Tax CPE Credit: 4 AA, 4 TB Course Number: CIAAT The course will include a review of construction accounting basics and address various problems encountered in the construction industry. The discussion will include updates on current techniques, recent trends and new tax legislation as they pertain to the industry.

Estate and Gift Taxation of Nonresident Aliens in the United States CPE Credit: 8 TB Course Number: EGTNR Designed for professionals who advise foreign persons about U.S. investments and business activities. Increased IRS audit activities, post mortem tax planning alternatives, estate and gift tax consequences and other recent developments will be discussed.

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Excel Tips, Tricks and Techniques for Accountants CPE Credit: 8 TB Course Number: EXTA00 Excel is the accountant’s tool of choice for analyzing and reporting financial data, yet most accountants have never received any formal Excel training. As a result, many accountants use time-consuming and error-prone processes to complete everyday tasks. You will learn countless tips, tricks, and techniques to improve your productivity and accuracy in this highlyacclaimed course, which is based on over twenty years of experience in delivering Excel training to accounting and financial professionals just like you. If you are an Excel user, regardless of your level of experience, and you have never taken a formal Excel training course designed specifically for accountants, you need this course to learn more efficient and effective ways of working with Excel! Additionally, you will receive access to all of the demonstration files used in this program so that you can practice and reinforce the concepts you learn at your convenience.

Fiduciary Accounting for Florida CPE Credit: 8 AA Course Number: FAF 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

Florida Sales and Use Tax Issues CPE Credit: 6 TB, 2 AA Course Number: SUT05 Learn critical, need-to-know information regarding sales and use tax in Florida for public CPAs with Florida business clients and CPAs in industry who work for companies doing business in Florida. Review most current Florida tax statutes.

Foreign Investment in the United States: Tax and Related Matters CPE Credit: 8 TB Course Number: FIRP00 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.

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

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In-Person CPE

CPE Credit: 4 AA Course Number: CHA4 This presentation provides review of the most difficult and frequently found accounting, audit, review, compilation and preparation in Common Interest Realty Associations (CIRAs). This program reviews new audit reports; SSARS 21 for preparation, compilation and review engagements; and engagement letters, reporting, reserve issues and turnover situations for residential and commercial condominium associations (condos), homeowners’ associations, time-shares and cooperatives.

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Compilation and Review: Issues and Updates (4 hour)

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Forensic Accounting Investigative Practices

NEW! Leases: Mastering the New FASB Requirements

CPE Credit: 8 AA Course Number: FAIP05 If you are looking to gain more skills in the growing and lucrative field of forensic accounting, you’ll want to start with this course. Effective forensic accountants are part of a new breed of practitioners who possess a broad spectrum of traits and knowledge. This course dives into the unique investigative and communications skills and analytical practices required of the best forensic accountants by teaching you how to provide expert witness testimony in mediations, arbitrations, and governmental hearings. You’ll also learn how to use proven research, investigative methods, and proper documentation of evidence to successfully complete a forensic accounting engagement. This course demonstrates the keys to success in the exciting field of forensic accounting.

CPE Credit: 8 AA Course Number: LEAS How do the leasing requirements in the new standard differ from current GAAP? This course addresses that question by examining the core principles of the new standard, including identification, recognition, measurement, presentation and disclosure requirements. Examples are included to illustrate application of the new standard. This course explains the lessee accounting model, including lease classification, amortization of the rightof-use asset, and interest on the lease liability. This course also explains the lessor accounting model, including transfer of risk, profit recognition, and collectability. Additional topics include short-term leases, purchase options, variable lease payments, and sale and leaseback transactions.

QuickBooks for Accountants

Governmental and Not-for-Profit Annual Update CPE Credit: 8 AA Course Number: GNAU Change is inevitable and at times 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.

CPE Credit: 8 TB Course Number: QBC05 QuickBooks is an extremely powerful product with features and capabilities of which many users are either not aware or do not know how to utilize effectively. This course helps you get more out of QuickBooks and QuickBooks Online and to resolve the issues with which even experienced QuickBooks users often struggle, such as locking down prior periods. Despite the product’s user-friendly design, the most common QuickBooks problems involve recording transactions incorrectly. To prevent these and other problems, adequate training is necessary.

In-Person CPE

Help your company or client put the power of QuickBooks to work, the right way. Register for this professional educational seminar.

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The Best Individual Income Tax Update Course

CPE Credit: 8 TB Course Number: SAT The Protecting Americans Against Tax Hikes (PATH) Act of 2015 made some of the former so called ‘tax extenders’ permanent, further extended others, and changed the substance of several. In addition 2015 saw major changes to Social Security file-and-suspend strategies, and the Affordable Care Act (ACA) tax compliance provisions continued to confound many employers. Both businesses and individual clients will be affected by all the tax changes that need extensive tax planning by the tax advisor. Not only will you be updated on the most important tax issues that require your attention, but 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.

CPE Credit: 8 TB Course Number: BITU This year’s significant changes to the tax environment require sound planning in 2016 for individual clients to respond effectively. This highly informative 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 Federal Tax Update Course By Surgent CPE Credit: 8 TB Course Number: BFTU What does 2016 hold? Congress has talked about comprehensive tax reform for close to three years and 2016 is likely to see some movement, if not enactment, of substantial tax changes. Both businesses and individual clients will be affected by all the tax changes that need extensive tax planning by the tax advisor. Not only will you be updated on the most important tax issues that require your attention, but 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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Surgent’s Federal Tax Camp

The Best S Corporation, Limited Liability and Partnership UpdateCourse CPE Credit: 8 TB Course Number: BCPE Practitioners need to keep abreast of all tax changes affecting passthrough entities used by their business clients and employers, and this enlightening course delivers that information. You will learn invaluable knowledge, strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs.

In-Person CPE

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

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Save The Date 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 Seminar Days Miami (16 CPE) Miami Nov. 16 - 17, 2016 www.ficpa.org/SeminarDaysMiami

Seminar Days Ft. Lauderdale (16 CPE) Ft. Lauderdale Dec. 19 - 20, 2016 www.ficpa.org/ SeminarDaysFtLauderdale

Seminar Days Tampa (16 CPE) Tampa Dec. 19 - 20, 2016 www.ficpa.org/SeminarDaysTampa

DECEMBER Seminar Days Coral Gables (24 CPE) Coral Gables Dec. 5 - 7, 2016 www.ficpa.org/SeminarDaysCoralGable

2017 JANUARY

Seminar Days Jacksonville (16 CPE) Jacksonville Dec. 6 - 7, 2016 www.ficpa.org/SeminarDaysJax

Seminar Days Ft. Lauderdale (40 CPE) Ft. Lauderdale Dec. 12 - 16, 2016 www.ficpa.org/ SeminarDaysFtLauderdale

Seminar Days Miami (16 CPE) Miami Dec. 19 - 20, 2016 www.ficpa.org/SeminarDaysMiami

International Tax Conference (16 CPE) Miami Jan. 5 - 6, 2017 www.ficpa.org/ITC International Tax Bootcamp Miami Jan. 4, 2017 Valuation, Forensic Accounting and Litigation Services Conference (16 CPE) Ft. Lauderdale Jan. 5 - 6, 2017 www.ficpa.org/VFALS

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. xxviii NOVEMBER-DECEMBER 2016

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Ethics.

At the Speed of Business.

F L O R I D A

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