November/December 2017 - Florida CPA Today | Volume 33, Number 6

November/December 2017

Programming for Efficiency

In Irma’s Wake

Web-Based Tools

Pay it Forward

Best Practices

Of Course Catalog

The age of one-size fits-all HR is over.

Your industry. Your area. Your employee mix.

All of the things that make you and your clients unique? Those are the things that we make it our job to know. And why we can personally guide you and your clients through whatever the day— or year— brings.

ADP HR solutions. HR for a new day.

Learn more and also access exclusive member benefits for you and your clients at adp.com/FICPA

ADP and the ADP logo are registered trademarks of ADP, LLC. ADP A more human resource. is a service mark of ADP, LLC. Copyright © 2017 ADP, LLC. ALL RIGHTS RESERVED.

florida C P A

T O D AY

NOVEMBER/DECEMBER 2017

V O LU M E 3 3 , N U M B E R 6

A PUBLICATION OF THE FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS

cover story

10 B:11.125”

T:11”

Programming for Efficiency Learn a Little Code, Save a Lot of Time

features

7 8

Tribute to Brian Buwalda, CPA Web Digest Web-Based Tools for Small Firms

14

How a Few Little Letters Can Change Your Career

16

Best Practices, Next Gen Finance Data

departments 5

President’s & Chair’s message

20 Scholarship Foundation

22 28 31 32 33 37

Staff Reports CPAs in the Spotlight DOR Update News Briefs Marketplace Of Course

8

16 FLORIDA CPA TODAY

www.ficpa.org

3

F L O R I D A

Bayon Technologies Group protects CPA firms. Our Managed Security Services allow us to proactively plan for and review all potential internal and external threats to your firm.

• We are Security Experts - Our team includes a team with extensive Enterprise and Military experience • We are part of your TEAM • NO CONTRACTS • We are always available with 24/7 response As many as 60% of hacked small and medium-sized businesses go out of business after 6 months. Don't be one of them!

PRESIDENT/CEO Deborah L. Curry, CPA, CGMA EDITORIAL COMMITTEE Ryan A. Myers, CPA, chair William C. Quilliam, CPA, vice chair Keith C. Blackman, CPA David J. Hochsprung, CPA Douglas E. Day, CPA

David S. Holland, CPA

Lynda M. Dennis, CPA

Michael S. Kridel, CPA

Troy Y. Manning, CPA

ADDI TI ONAL SE RVIC ES • • • • • •

Vulnerability assessments Penetration Testing Wireless Security Assessment Network Security Assessment Web Application Assessment Physical Security Review

• Social Engineering Assessment / Security Awareness Training • Forensics / Incident Response • Information Security Consulting • Full Information Security Assessment • Cyber Security Training

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. © 2017 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.

4

NOVEMBER/DECEMBER 2017

president’s & chair’s

MESSAGE

In Irma’s Wake FICPA’s stories of sadness and success

Deborah L. Curry, CPA, CGMA

Alan West, CPA

September 9, Hurricane Irma made landfall in Florida.

O nThatSaturday, storm made history and will go down as one of our worst

hurricanes yet. The recovery continues and we stand with all Florida CPAs as we recover, grow, and serve our teams and clients in a challenging time. continued on page 6

FLORIDA CPA TODAY

www.ficpa.org

5

Like our members, our staff carefully prepared to endure whatever the storm brought. We packed up and secured technology, went over our emergency response plan, and hoped for the best. In the end, Tallahassee was spared the brunt of the storm, but around the state our members faced new challenges as Irma lashed Florida.

One of our members even lost his life helping a neighbor in the storm. Brian Buwalda of Orlando was helping a neighbor when electrocuted by downed power lines in the middle of the storm.

Brian was a beloved colleague, tax professional, educator, and mentor to many in his sphere of influence, which was a broad sphere. All of us at FICPA send our condolences to Brian’s family during this tragic time.

See tribute on page 7.

The FICPA team sprung into action during the storm and in the weeks after. All parts of our team joined forces to advocate for tax relief, to provide office space to affected members by matching them to other members with available space, and to develop a new comprehensive resource website devoted to disaster relief. We held daily huddles to address issues in real time and keep 6

NOVEMBER/DECEMBER 2017

our members informed as the news rolled in.

Thanks to FICPA’s legislative efforts, in coordination with Senator Rubio, Senator Nelson, Governor Scott, Commissioner Koskinen, and Commissioner Murphy, the IRS has expanded relief to all Florida counties.

Even while the hurricane was approaching, we were calling the IRS and our legislators and fielding calls from our members. Congratulations to our team for the reward of all of their hard work on behalf of our members.

Our team also created webinars to help members recovering from the effects of disaster to help themselves and their clients.

You can view all of these resources and ongoing updates at irma.ficpa.org.

As we reflect not even 60 days later, it occurs to us that Irma felt a lot like the way life is: a powerful event of change in a series of changes that just keep coming. We all see and feel that the world is constantly changing, and it’s a struggle to keep up. Our inboxes are fuller than ever and our calendars are packed. It’s easy to be overwhelmed.

As a profession, the changes keep

on coming as well. Technology is causing massive disruption. Artificial intelligence looms. We have new concepts to understand, like blockchain, cloud computing, and value billing. Our own education is more important than ever.

Our culture is changing as well.

We have four generations in the workplace, an increasingly mobile and distributed work environment, and personal technology that seems to change just when we get used to the previous version.

Like Irma, each change causes disruption and adaptation. And although much of the time, we would like to stay the same, we don’t have a choice. So we keep learning and growing.

It’s easy to want to avoid the change and the challenges. But we know that growing and meeting challenges is all part of our profession. It always has been and always will be.

We stand stronger than ever as we adapt to the fast-approaching future.

We can’t do it alone, but we can do it together. #FICPAproud

FCT

A tribute to FICPA member,

Brian Buwalda, CPA, Principal, CliftonLarsonAllen 1965 - 2017 Brian Buwalda’s life was one of service to his family, his community, and his profession.

He was tragically killed as a result of Hurricane Irma. As Brian was on his way to help a friend deal with home damage from the hurricane, he accidently stepped on a downed power line and was electrocuted.

FICPA’s staff and members are deeply saddened by Brian’s untimely passing, and we remember his life as an inspiration to serve others. Brian was a thought leader among CPAs, contributing articles, manuals, and research to our profession. He was also involved in policy-advising and served as a CPE instructor.

In the community, Brian served with many nonprofit organizations, churches, and boards.

Brian’s co-workers at CliftonLarsonAllen offered these reflections on Brian’s character and life: His ethics, technical skills and the knowledge of the Federal tax law were at a level that was incomparably superior. The impact he made on me was tremendous.

- Xiaoyi (Chelsea) Jin, CPA, MSA, Tax Director Nonprofit Brian was a quiet gentle soul committed to quality and excellence.

His gift was teaching his knowledge.

He was a team player always ready to assist. We lost him way too early.

- Marni Spence, CPA, Principal

FLORIDA CPA TODAY

[Brian] was one of the most dedicated and passionate accounting professionals I would have the privilege to work with. Brian was someone who inspired and pushed you to learn and grow, and demonstrated a true appreciation for our industry and profession.

Although his extensive knowledge and mastery of the tax law will be nearly irreplaceable, his legacy of passion and tireless dedication to the profession will live on as an example for all of us to follow.

- Maria E. Rust, Tax Associate, International Services Brian was not only a co-worker but was also a friend. A… man with a huge heart and desire to help others, within the firm and outside the firm.

- Les W. Eiserman, Managing Principal, Orlando Construction and Real Estate He kept us on our toes and helped us not only learn the tax code, but truly understand the complicated terminology and how misstating words could end up meaning something entirely different than the code states. He was a brilliant teacher.

- Monika Negron, Manager A Personal Reflection from Lori Specht, Director, CLA Orlando Brian and I worked together and were friends for over 27 years.

There are many, many stories that I could recount about his professional successes, his competitiveness, and things he enjoyed doing.

One of my favorite things about Brian was his passion for giving of himself and his resources. He was very passionate about several nonprofit organizations. Annually, he would attend the fundraiser for one of his favorite organizations, The Coalition for the Homeless of Central Florida, and there would be a silent auction. I always looked forward to having lunch with him the day after the fundraiser to hear about the event and also about what items he had purchased at the silent auction. Each year he would explain what he had purchased and who he was going to share it with since he rarely purchased anything for his own benefit. His philosophy was that he could purchase the silent auction items which would benefit the organization’s mission and he could also give the item to a friend or someone in need which the recipient would benefit from.

Ultimately though, I believe Brian benefited more than anyone from this act of giving. He was always ready and willing to share with others, whether it be sharing his gift for teaching to further the career and development of a young accountant, or his gift for tax law by helping a client or colleague, or his personal resources. He was an amazing professional and a true friend. FCT www.ficpa.org

7

WEB

digest

Web-based Tools for Small Firms

By Bette Hochberger

N

ow is a great time to be a solo practitioner or a small CPA firm.

Why is that? It’s because technology makes running your practice a breeze!

From automation to integration, cloud-based technology keeps your practice running smoothly and efficiently, and can even help you keep your overhead costs down. In this article I am going to share with you the group of applications, otherwise known as a “cloud stack,” that I use to run my practice. Things I look for in a cloud app are ease of use, integrations with other systems I already use, time savings, and cost.

1. G Suite by Google - https://gsuite.google.com G Suite provides email, calendaring, documents, and a storage drive all in one place. In fact, G Suite does so much I couldn’t possibly go through it all in this article.

Instead I am going to give you the highlights of what I like about it.

Using G Suite to set up my email was a no-brainer. I already used Gmail for my personal email, so using it for business meant there was nothing new to learn. I use different backgrounds on my personal and business accounts so that I can easily tell which account I’m looking at.

Google Drive is fantastic cloud file storage. All files are easily accessible on my desktop, cell phone, tablet, and laptop. Nothing ever needs to be checked in or out – it always lives in the cloud. You can also create new documents even when you don’t have internet access. When you have access again the file syncs to the Drive. You can choose to share out specific folders and customize the edit permissions. This lets you collaborate with clients and staff easily without worrying someone can see information they shouldn’t, such as another client’s personal information.

You can create all sorts of documents including spreadsheets, forms, and slides. Since there is only one

8

NOVEMBER/DECEMBER 2017

file kept in the cloud you never have to worry about whether you are working with the correct version.

2. Quickbooks Online - https://quickbooks.intuit.com Xero- https://www.xero.com/us/ Cloud accounting systems are the future, and if you haven’t gotten on board already, you need to. All the reasons that your clients want to move their accounting to the cloud are the reasons you should put your firm’s accounting in the cloud. You can run your practice from anywhere on any device. Working on site with a client? You can create their invoice on your phone before you leave their office.

You will always have the most up-to-date version of the software, and your data will always be secure. I think my favorite thing is bank feeds. Transactions appear in my system overnight from banks and credit cards and I never have to log in, download, and import anything!

Quickbooks Online and Xero are the two most prominent cloud accounting products. Both offer copious amounts of training on how to use their products, as well as partner certification programs. As a CPA you can get access to the software for free. Try them both and see which one you like better. They each have their advantages and quirks, but ultimately the goal, which is to get your accounting in the cloud, is the same. FCT To read this article in its entirety, visit the FICPA’s website at www.ficpa.org/FCT/technical.

Does your professional liability insurance include coverage for a

CYBER ATTACK?

Get CPA NetProtect

SM

The AICPA Professional Liability Insurance Program includes cyber liability coverage in the event of a claim as a result of theft of client confidential information or damage to client computer networks. When you add the CPA NetProtectSM endorsement to your policy, you can receive the following coverage extensions:

• Privacy Event Expense Coverage - Helps pay for expenses

associated with a data breach, including notification costs, credit monitoring, public relations, legal expenses, and forensic services.

• Network Security Coverage – Adds coverage for claims brought by

third parties whose computer networks and information may have been damaged by a wrongful act that resulted in a security breach of the firm’s network. Now includes Extortion coverage to assist with ransomware attacks!

Endorsed by:

Endorsed by:

Underwritten by:

Administered by:

For rates and more information about CPA NetProtectSM, please contact Robert Albertini at Aon Insurance Services at 800.221.3023 or Sam Rogers at Rogers, Gunter, Vaughn Insurance at 800.893.7242 or Doug McCurry at Global Insurance Services, Inc. at 561.487.6001 today!

*CPA NetProtectSM is offered for an additional premium as part of the AICPA Professional Liability Insurance Program.

Aon Insurance Services is the brand name for the brokerage and program administration operations of Affinity Insurance Services, Inc. (TX 13695), (AR 100106022); in CA & MN, AIS Affinity Insurance Agency, Inc. (CA 0795465); in OK, AIS Affinity Insurance Services, Inc.; in CA, Aon Affinity Insurance Services, Inc. (CA 0G94493), Aon Direct Insurance Administrators and Berkely Insurance Agency; and in NY, AIS Affinity Insurance Agency.

One or more of the CNA companies provide the products and/or services described. The information is intended to present a general overview for illustrative purposes only. It is not intended to constitute a binding contract. Please remember that only the relevant insurance policy can provide the actual terms, coverages, amounts, conditions and exclusions for an insured. All products and services may not be available in all states and may be subject to change without notice. The statements, analyses and opinions expressed in this publication are those of the respective authors and may not necessarily reflect those of any third parties including the CNA companies. “CNA” is a registered trademark of CNA Financial Corporation. Certain CNA Financial Corporation subsidiaries use the “CNA” trademark in connection with insurance underwriting and claims activities. Copyright © 2017 CNA. All rights reserved.

E-12703-1017 FL

COVER

story

Programming for Efficiency Learn a Little Code, Save a Lot of Time

By Daniel Shorstein, CPA

E

veryone could benefit from learning a little programming, including accountants.

However, learning to program is not the same as becoming a programmer, and most accountants should probably not try to become programmers. Learning just a little bit of programming skills can go a long way in making life a lot easier at work, and making repetitive, mundane tasks automated and fun.

In the past, one would need to take classes and have many hours of practice to write programming code to perform the most basic tasks. Now, with modern highlevel programming languages and a plethora of excellent free learning resources available, anyone with a computer and enough patience and

10

NOVEMBER/DECEMBER 2017

interest can learn how to automate certain aspects of their life. The powerful aspect of automation is the ability to train a computer to perform repetitive manual human processes.

Doing so provides more time for the user to perform higher-level activities, and increases accuracy since a machine performs the tasks.

Of the many programming languages, Python1 is one of the most popular languages today, known for being simple to learn and use. Python is a high-level programming language that has a strong open source community, and is one of the easiest languages for non-programmers to learn basic functionality. While there are other very useful programming languages,

such as Visual Basic for Applications (VBA), this article focuses on Python as it has broader uses and is easier to learn than VBA. This article explores three of the ways Python can make life at work more efficient. One of the great things about the open source community, and in particular the Python community, is the level of free resources and trainings available. The examples in this article took inspiration from a free e-book titled Automate the Boring Stuff with Python (https:// automatetheboringstuff.com/).

For each of the following scenarios, find example files hosted at https:// github.com/danshorstein/ficpa_ article/, including the python code, source files, and output files.

Working with Excel Files Excel is commonly used to store and communicate data. Accountants spend hours each day performing repetitive, mundane tasks in Excel like creating new sheets and files, making charts, preparing or updating financial statements, copying and pasting from an email or web site and pasting into Excel, etc. Python can automate many of these tasks.

Below is an example of the specific steps that can be done using Python to automate the formatting of a client’s Excel trial balance to import into audit or tax software.

Example 1: Preparing a trial balance for import into audit or tax software A Python program can perform and automate the following steps: • Import the client’s Excel file • Split the elements of account and description if combined together (e.g. ‘1010 – Cash’) • Add a Net column to reflect Debit minus Credit for each line • Round each balance, and add a rounding account for any rounding differences • Create a new tab with the columns “acct”, “description”, and “balance” • Save to a new file As the trial balance example displays, the ability to interact programmatically with Excel files has a lot of potential for accountants to automate many of their daily activities. ➡

FLORIDA CPA TODAY

www.ficpa.org

11

COVER

Scraping and with the Web

story

Interacting

Many day-to-day tasks involve interacting with the web. “Web scraping” is the term used for the process of extracting data from websites. Web interactions can include going to a website to get information to copy and paste into a file, to download data, or to input data into and submit a form. With just a small amount of Python code, one can scrape and interact to automate these web-based tasks. It takes as little as 11 lines of code to go to ficpa. org and get the author and an excerpt of FICPA member testimonials, as explained in the example below.

Example 2: Extracting author and testimonial excerpts from ficpa.org Python code can allow the user to pull down data from a web page in the following steps: • • •

Load the underlying html from the webpage Identify the testimonials Print the author and excerpt from the first three testimonials

The above example displays only a small part of the potential use of requests and beautiful soup libraries in Python. Accountants can use those libraries to significantly speed up interactions with web sites. Using both web automation and Excel automation can be a very powerful combination.

Extracting Financial from PDF Files

Data

Regardless of how advanced a 12

NOVEMBER/DECEMBER 2017

company’s financial reporting system or record keeping technology is, there will likely always be at least some data stored in PDF format.

Accountants often have to perform testing, select samples, or perform calculations using data from PDF files. This can create significant challenges when the PDF files are large, but fortunately Python has a solution for this scenario as well.

Python can perform many powerful tasks with PDF files, including pulling out all of the text, and allowing the user to identify and extract specific patterns within that text. It can also identify and extract data in table formats.

This last example explains what the steps are to use Python to extract a table from a PDF file and save it to CSV. Example 3: Extracting tabular data from a PDF and saving to CSV Python can identify tables in PDF files, allowing the user to extract to CSV or Excel. For example, in the file located at https://www. opm.gov/policy-data-oversight/ data-analysis-documentation/ federal-employment-reports/reportspublications/salary-informationfor-the-executive-branch.pdf, one could use Python to extract Table 2, Federal Executive Branch salary by Major Agencies, by performing the following steps: • • • •

Load the PDF file Identify the agency salary table Clean up the table data for extraction Save the table data to CSV or Excel

As example 3 displays, data in PDF formats can be identified, extracted, and saved to CSV or Excel using Python. This can save many hours and headaches, as the user would otherwise have to manually copy and paste, or scan through many pages of PDF data. Combining this capability with the Excel editing and web interactions provides a suite of tools that can allow most accountants to begin automating at least some of their work.

These examples are intended to display three possible uses for Python after one has learned the basics, but they are not intended be a beginner’s guide. To learn more about getting started with Python, Python’s wiki page https://wiki.python.org/moin/ BeginnersGuide/NonProgrammers has a library of free resources recommended for nonprogrammers interested in learning Python. FCT Daniel Shorstein is a Florida CPA who currently lives in the Washington, DC area. Daniel is a consultant in the Federal practice, and specializes in Data Analytics for Financial Reporting and Audit Remediation.

Endnotes https://www.python.org/ http://spectrum.ieee.org/static/ interactive-the-top- programming-languages-2017 3 https://en.wikipedia.org/wiki/ Python_(programming_ language) 1 2

IS HEALTH INSURANCE...

DRIVING YOU BANANAS? We can help! Shop for your 2018 Health Insurance plan through the

CPA Insurance Marketplace This Marketplace offers Individual Health Plans as well as Employer Group Health Plans.

IMPORTANT 2018 INDIVIDUAL OPEN ENROLLMENT DATES November 1, 2017 First day you can shop for 2018 coverage.

December 15, 2017 Last day of 2018 Open Enrollment Period.

January 1, 2018 First date 2018 coverage can start.

Visit us at www.memberbenefits.com/ficpa :

ADMINISTERED BY:

How a Few Little Letters Can Change Your Career When there are hundreds of thousands of financial professionals at work in public accounting, business and industry, government, academia, and consulting, how can you stand out in such a crowded profession?

Financial professionals who are looking to move up in their career, add greater value in the workplace and take advantage of the recent growth of advisory services within the accounting profession should pursue a credential.

Many financial professionals do this by leveraging the rapid growth of advisory services. By offering specialized knowledge to your clients or employer, you’re positioned to be more competitive in the marketplace and are able to differentiate yourself from others in the field. That in turn translates into increased compensation and career advancement opportunities. Firms are finding that offering more services can increase their bottom line.

Credentials for All Areas of Interest

When you move beyond compliance work to more futureoriented, value-added work, you can do more for your clients, serving them in new ways. Organizations with credentialed professionals realize increased profit margins through the management of risk, improved controls, process and workflow improvements and faster decisionmaking through simulations and data analytics.

The fact is, value-added services are not just a trend, and they are not going away. Of Accounting Today’s Top 100 Niche Services, business valuation consistently has ranked in the top five for the past 15 years. Also, an IBISWorld 2012 report projects that forensic accounting will grow at a rate four times that of the U.S. accounting profession through 2017. Financial planning follows closely at a growth rate that is double that of the accounting profession.

According to the Robert Half 2016 Salary Guide, the need for financial professionals with technology experience is rising, given the complexities of systems and tools, and emerging technologies.

Unlock the Possibilities The AICPA offers the only credentials built on the foundation of competency, objectivity and integrity. The credentials are: Certified in Financial Forensics (CFF®), Personal Financial Specialist (PFS™), Accredited in Business Valuation (ABV®) and Certified Information Technology Professional (CITP®).

14

NOVEMBER/DECEMBER 2017

Forensic accounting has become one of the fastest growing specialty-practice areas for U.S. financial professionals who want to demonstrate their knowledge, skills and experience in the forensic accounting area. The CFF credential encompasses fundamental and specialized forensic accounting skills that you can apply in a variety of service areas, including bankruptcy and insolvency; computer forensic analysis; family law; valuations; economic damages calculations; and fraud prevention, detection and response. In addition, the CFF credential sets you apart as an expert witness in the courtroom.

The PFS credential showcases a financial professional’s expertise in personal financial planning. This credential is an excellent next step for financial professionals seeking to expand or diversify a tax-focused practice. Your comprehensive knowledge in financial planning and tax enable you to bring a holistic approach to your clients’ financial needs, whether advising in retirement, estate, tax, risk management and/or investment planning.

Two major factors are driving up the demand for financial planners. First, given the complexities of ATRA and the new net investment income tax that will affect every area of financial planning, clients are looking for objective guidance. Secondly, large numbers of boomers are heading into retirement and seeking advisers to help them plan accordingly to avoid outliving their financial resources.

The ABV credential is ideal for financial professionals who want to enter this in-demand area by positioning themselves as a premier business valuation service provider who goes beyond the core service of reaching a conclusion of value to creating value for clients through the strategic application of this analysis.

The rise in demand for business valuation experts and firms that offer this service has been fueled by a rapid increase in merger and acquisition activity, gifting and estate transfers, and the Small Business Administration’s requirement for independent business valuations on loan regulations. Other valuation services include valuing a business due to transfer of ownership, divorce settlement, fair value accounting, ESOP valuations, economic damage calculations, and expert witness or litigation support.

data relationships and supporting technologies.

Financial professionals who have considerable expertise in information management and technology assurance should seek the CITP credential. Financial professionals who have earned the CITP credential are recognized for their unique ability to provide technology-related assurance and business insight by leveraging knowledge of information,

A Closer Look at the Requirements

Exam Requirement

This credential spans a broad base of knowledge — from IT assurance, IT risk management and security, and privacy to analytics and emerging technologies. CITP credential holders are helping their clients or organization improve operations, ensure financial data integrity, determine risks associated with financial reporting, and prevent and detect fraud.

In addition to being an AICPA member in good standing and signing a Declaration of Intent to comply with the requirements of credential recertification, each candidate must also meet the following requirements:

Business Experience Requirement

Education Requirement

CFF

Pass the CFF Examination

75 hours of forensic accounting 1,000 hours of business experience continuing professional education in forensic accounting within the (CPE) within the five-year period five-year period preceding the date preceding the date of the CFF of the CFF application application

PFS

Pass one of three comprehensive exams: Personal Financial Specialist (CPA/ PFS), Certified Financial Planner® (CFP) or Chartered Financial Consultant (ChFC)

3,000 hours of personal financial planning experience within the five-year period preceding the date of the PFS application; up to 1,000 hours of tax compliance experience can count toward the total experience requirement

ABV

Pass the ABV Examination (this is waived for Accredited Members and Accredited Senior Appraisers of the American Society of Appraisers)

Either 6 business valuation engagements or 150 hours of business 75 hours of valuation CPE within the valuation experience within the five-year period preceding the date of five-year period preceding the date the ABV application of the ABV application

Pass the CITP Examination

1,000 hours of business experience in information management and technology assurance within the five-year period preceding the date of the CITP application

CITP

Resources Available From the AICPA No matter which credential you pursue, the AICPA supports you every step of the way by providing everything from exam prep materials to exclusive tools and technical resources that

FLORIDA CPA TODAY

75 hours of personal financial planning CPE within the five-year period preceding the date of the PFS application

75 hours of information management and technology assurance CPE within the five-year period preceding the date of the CITP application

will help you, as a credential holder, maintain the highest level of competency in delivering advisory services. When you’re ready to take your career to the next level with an AICPA credential, visit aicpa.org/credentials. FCT

www.ficpa.org

15

Best Practices

Budgeting, Planning and Forecasting The Next Generation Finance Data Ecosystem

By Kim E. Autrey and Charles Griffith

C

ompanies continue to look for more efficient strategies to enhance and accelerate their Budgeting, Planning and Forecasting (BPF) processes while driving out costs and eliminating “non-value added” activities, e.g. poor data quality and multiple reconciliation processes. Many companies are deploying an agile planning process to deal with rapidly changing competitive, governmental and social forces. It is only natural for CFOs to be looking at every opportunity to drive efficiency throughout their financial organization and the enterprise as a whole. The explosion of data volumes and data types has left CFOs with a difficult decision of how to enhance BPF and efficiently leverage the existing central “structured” data repository with the “open source - data lake” concepts.

As technology advances and changes, new approaches must be considered; keeping in mind the overall goals of maintaining good data governance and delivering relevant reliable financial information in the most efficient manner possible. The users (consumers) of the information, must be empowered with self-service capabilities to efficiently access, analyze and report without needing to engage the IT group or have advanced technical skills, e.g. specialized programming language knowledge.

The concept of a “data lake” should be considered in the overall strategy of the financial systems “ecosystem”. The “data lake” acquires data (structured and unstructured) and stores it in an unstructured manner. Best practices, today, suggest using the data lake for the initial gathering of the data for review and validation prior to making it available to the broad audience of users. This approach enables the finance organization to gain access to data (whether currently used or not), validate its relevance and then organize it prior to use by corporate standard reporting tools currently in place, e.g. Tableau, Business Objects, Cognos, etc. Today, these BI tools and the related governance around them, need “structure” when accessing the data to provide the data quality and response time expected. Without governance and structure, an open source – data lake strategy may not be able to drive out unnecessary structural costs and may have unintended consequences. Worst case, a data lake

16

NOVEMBER/DECEMBER 2017

can become a data swamp and the “free” aspect, which has many times been compared to the “free” puppy, becomes expensive to maintain.

An agile BPF process provides companies with an active framework for sourcing data and allocating resources to achieve corporate objectives within a defined time frame.

The most significant output of this agile and efficient process, the initial Annual and subsequent Rolling Plan(s), sets the detailed revenue and cost benchmarks against which performance is measured across the next four quarters. The Rolling Plan puts the corporation in a position to align to senior management’s objectives. In so doing, the Rolling Plan eliminates the tendency to spend “unspent” dollars at the end of a budget cycle. By the time the Annual Plan is approved, however, it may no longer reflect realities at lower levels such as at the plant, sales office, or product level. In response, management needs monthly or even weekly outlook updates that can identify operational tactics needed to capture new revenue opportunities or dampen cost overruns. The data lake can be a good source for additional data for operational tactics that can be validated to support the Rolling Plan.

Management across the enterprise should work in concert to develop objectives as well as detailed forecasts that support top-level strategies. Those detailed forecasts are then incorporated into the iterative “Rolling Plan”. This drives the call for a unified data platform that enables driver-based performance management and improves decision-making across the enterprise.

Too often, companies’ complex financial systems scatter information needed for effective dynamic planning across disparate silos – e.g., multiple spreadsheets, access databases, and scattered legacy mainframe source systems – making it inconsistent, incomplete or difficult to access. The “data lake” concept can be deployed to address this, specifically compiling all your data in one place and organize it as/when needed. Short-range forecasts as well as longer-term strategic plans can be impeded when there are poor data linkages between professionals

in departments such as procurement, revenue reporting, cash management, and sales support.

As the owners of the financial budget and forecast, and (often) the steward of the strategic plan itself, today’s CFO must take a leadership role to help their companies build the performance management ecosystem capable of dynamically driving both strategic and tactical decisions.

3.

Because Finance has responsibility for numerous functional areas, financial system complexity is inevitable. This complexity, combined with the accelerated information flow now required to respond nimbly to competitor actions and environmental threats, has significantly increased the CFO’s interest in working with IT to improve their financial eco-system.

4.

Clearly, companies’ financial planning processes and underlying ecosystem must adjust if they are going to keep pace with change. A holistic approach – one that enhances the CFO’s ability to get a dynamic, integrated view of performance – is needed. It begins with a finance reference architecture, supporting good data governance, seamlessly integrating eight (8) key components shown in the Reference Architecture below.

1. Finance (Data Repository) Foundation: Consisting of the finance-specific elements of an enterprise data environment, a finance data repository (FDR) is uniquely capable of serving as a systems integration platform that both links financial details to the operational data and simplifies provision of consistent data to countless applications and users.

2. Data Sourcing: User confidence is ensured by moving

5.

6.

data from source systems into the data lake contained within the FDR where it will be transformed and structured. This provides the transparent audit trail needed to tie exact copies of source transactions to the transformed data in the FDR. Hierarchy Management: Increasingly, firms need the ability to view and manage the business at varying levels of detail, aggregated across multiple dimensions or classifications, while ensuring these different “views” have clear data lineage, reconcile and are driven from a common core set of data.

Business users must have the ability to view and manage these dimensions and hierarchies and, in a governed environment, change the underlying data structures that drive reporting across the broader architecture without IT involvement.

Accounting Hub: To ensure integrity of the FDR, it must reconcile reliably to the General Ledger (GL). An accounting hub enables transparency, with provable data lineage, into the complex accounting rules, mappings and aggregations that turn operational system transactional data into summary automated postings in the GL. This provides for a three-way reconciliation among the FDR, GL and operational systems.

Financial and Human Capital Management Analytics and Data Integration: General ledger, human resource and other key enterprise resource planning (ERP) data are critical elements of financial analysis.

Data integration and analytics capabilities source and organize this data in the FDW into a business context for different finance functions (e.g. GL, procurement, or payroll) to speed analysis and report generation.

Calculation Engines: A complete ecosystem must contain calculation engines with standard business ➡

rules that deliver enterprise-wide profitability, risk, planning, forecasting, and allocation capabilities.

7. Business Intelligence and Reporting Tools: to field ever-evolving information requests, analysts need an ad-hoc environment that provides access to data from multiple sources. If several BI tools exist within an enterprise environment, as is found in most companies, a common data foundation where metrics and calculations are managed helps drive consistent results across tools.

8. Data Management: To ensure that analysis and reporting are as accurate as possible, transparency, data quality, and common rules must be applied throughout the data lifecycle. A well-executed data management strategy secures an auditable trail from source to end report.

By supporting data integration and data management across applications and business processes, a rationalized finance ecosystem sets the stage for executing “best practices” within its BPF processes and analytics. In so doing, the finance organization is enabled to perform the necessary analytics required in the rapidly changing business environment,

At Trugman Valuation, we’re focused on delivering business valuation support with unmatched expertise.

CPA firms confidently rely on our support services including valuation calculations, economic & industry research, guideline company research, valuation consulting and valuation report reviews.

When Sarbanes-Oxley or AICPA Ethics Rule 101-3 require you to seek an independent valuation resource, call on us for our recognized authority

actively engage in advising the revenue producing areas and provide senior management the information they need to accomplish their objectives. FCT Kim E. Autrey, CPA, CITP, CGMA is a senior consultant – at Think Big Analytics, a Teradata company. Kim’s primary practice is in the areas of financial services, insurance and life sciences. He advises CFOs and CIOs in the most effective and efficient manner to unlock the power and value of their data and deliver accurate, actionable and timely information to the consumers of the information and to enable rapid analytics for financial, regulatory and compliance purposes.

Charles Griffith is a senior consultant – at Think Big Analytics, a Teradata company. Charles leads the data governance, security, fraud detection and compliance practices. He advises CFOs and CIOs in the most effective and efficient manner to deliver effective data governance, strengthen data security, enhance fraud detection and reduce the regulatory compliance burden across all industries.

in applying the most current methodologies to the complex specialty of business valuation.

Trugman Valuation offers comprehensive valuations for mergers & acquisitions, sales & spin-offs, shareholder disputes, estate & gift taxes, buy/sell agreements, ESOPs, etc.

NOVEMBER/DECEMBER 2017

CPA/ABV, MCBA, ASA, MVS

Read the extensive list of our credentials at trugmanvaluation.com, or e-mail us at info@trugmanvaluation.com.

844-TRUGMAN trugmanvaluation.com

18

Gary R. Trugman

Linda B. Trugman

CPA/ABV, MCBA, ASA, MBA

From FICPA staff reports

Are you prepared if an employee

sues your firm

for discrimination?

Employees sue their employers every day in the United States. Due to Fair Employment Practice Agency prosecution of state and local employment laws and the Equal Employment Opportunity Commission’s (EEOC) rigorous enforcement of federal laws, employment practices liability continues to be a serious exposure for all businesses—including CPA firms!

Cover your firm with the AICPA-endorsed CPA EmployerGard.

PROGRAM FEATURES:

CPA EmployerGARD

• Broad liability limits available from $100,000 to $5 million for qualified firms • Full prior acts coverage for qualified firms • Third-party coverage for claims made by clients or vendors that arise from acts committed by employees

®

Robert Albertini Aon Insurance Services Hatboro, PA 800.221.3023

• And more!

RISK MANAGEMENT PROGRAM: • Legal Hotline – Phone consultation of up to 30 minutes per month is available to insured firms at no additional charge • Beyond HRSM – An online, trackable platform that provides complimentary training and education • Online Education Center – Access to valuable newsletters and articles

Endorsed by:

Endorsed by:

Underwritten by:

Sam Rogers Rogers, Gunter, Vaughn Insurance Tallahassee, FL 800.893.7242 Doug McCurry Global Insurance Services, Inc. Boca Raton, FL 561.487.6001

Administered by:

Aon Insurance Services is the brand name for the brokerage and program administration operations of Affinity Insurance Services, Inc. (TX 13695), (AR 100106022); in CA and MN, AIS Affinity Insurance Agency, Inc. (CA 0795465); in OK, AIS Affinity Insurance Services Inc.; in CA, Aon Affinity Insurance Services, Inc. (CA 0G94493), Aon Direct Insurance Administrator and Berkely Insurance Agency; and in NY, AIS Affinity Insurance Agency.

One or more of the CNA companies provide the products and/or services described. The information is intended to present a general overview for illustrative purposes only. It is not intended to constitute a binding contract. Please remember that only the relevant insurance policy can provide the actual terms, coverages, amounts, conditions and exclusions for an insured. All products and services may not be available in all states and may be subject to change without notice. “CNA” is a registered trademark of CNA Financial Corporation. Certain CNA Financial Corporation subsidiaries use the “CNA” trademark in connection with insurance underwriting and claims activities. Copyright © 2017 CNA. All rights reserved. www.ficpa.org FLORIDA CPA TODAY 19 E-12577-1017 FL

Pay It Forward Assisting Future CPAs!

By David A. Cumberland

I

t is my honor to serve as the President of the FICPA Scholarship Foundation, formerly the FICPA Educational Foundation. A new fiscal year brought changes to the Foundation, not least among them a name change and new logo. The Foundation provides scholarships to fourth and fifth-year accounting students who plan to become certified and practice in the State of Florida. Established in 1959, the FICPA Scholarship Foundation has provided more than $3 million in scholarships to support Florida accounting students.

As a former recipient of a scholarship from the FICPA, I can say firsthand how important these scholarships can be. While the scholarship from the Foundation was monetary, what it really gave me was time. It was time to focus on my studies and gave me a stronger base of understanding of accounting so I can now better serve my clients, my company, and the public. I look at my service to the Foundation as a way to repay, in some small way, the investment made in me. I encourage all my colleagues, to whom this profession has given so much, to “pay it forward” by donating to the Foundation to assist future CPAs. With the Foundation’s strategic plan in place and the Foundation’s new name and logo now in use, I am using my year to focus on ensuring that the Foundation’s staff, trustees, and volunteers have the tools and knowledge they need to execute on the Foundation’s mission of providing scholarships.

20

NOVEMBER/DECEMBER 2017

The Foundation offers a number of opportunities to give. Keep an eye out for us at FICPA conferences and events. Also, there are fundraising events such as golf tournaments, a Key West family retreat to the Ocean Reef Club, the annual 1040K run in Miami and other great opportunities to get involved, have some fun, and “pay it forward”.

As part of your annual giving please consider supporting the future of your profession by giving to the FICPA Scholarship Foundation. You can give as much or as little as you like. Every dollar counts and every dollar makes a difference. With a pledge of just $500, which can be paid over 5 years, you can be recognized as a life member.

Please see our webpage at scholarships.ficpa.org.

I wish to thank all past, current, and future supporters of the Foundation. It is through your generosity that we are able to keep our profession strong by supporting the best and brightest students through scholarships.

I look forward to hearing your comments and feedback during this year. Please email me at ficpascholarship@ ficpa.org to share your thoughts and ideas or if you wish to find the best way to donate and support the Foundation’s mission.

David Cumberland, CPA, CGMA, is an international tax manager at Kerkering, Barberio & Co in Sarasota and president of the FICPA Scholarship Foundation. FCT

THEIR FUTURE IS THE FUTURE OF OUR PROFESSION. What’s the power of a scholarship?

It’s giving young 4th- and 5th-year accounting majors in Florida the ability to do something they could not otherwise do. It’s giving our profession the talent of a new CPA we would not otherwise have.

The power of a scholarship is hope. It’s our future.

This holiday season, please consider making a gift to Florida’s future CPAs by giving to the FICPA Scholarship Foundation.

PLEASE DONATE TO THE FICPA SCHOLARSHIP FOUNDATION. YOUR GIFTS ARE TAX-DEDUCTIBLE.

SCHOLARSHIPS.FICPA.ORG

The FICPA Scholarship Foundation, Inc. is recognized as tax exempt under section 501(c)(3) of the Internal Revenue Code. Contributions are tax deductible to the fullest extent of the law.

FLORIDA CPA TODAY REGISTRATION (#CH2614) AND FINANCIAL INFORMATION MAY BE OBTAINED FROM THE DIVISION OF CONSUMER SERVICES BY CALLING TOLL-FREEwww.ficpa.org A COPY OF THE OFFICIAL (800)-435-7532 WITHIN THE STATE OF FLORIDA OR THROUGH THEIR WEBSITE wwwhelpfla.com. REGISTRATION DOES NOT IMPLY ENDORSEMENT, APPROVAL, OR RECOMMENDATION BY THE STATE.

21

S TA F F

reports

By Justin Thames, Director Of Governmental Affairs

T

PLATINUM CLUB ($5,000)

he success of the CPA profession in Florida is directly tied to the advocacy efforts of the FICPA and political activities of the Florida CPA/PAC. Both are effective solely because of the involvement of the individuals and firms that support those efforts on an annual basis.

Each year, the Florida CPA/PAC endeavors to raise the necessary funds to carry out its duties of helping to elect those candidates for state office who understand and support the CPA profession. Whether Republican or Democrat, the Florida CPA/PAC strives to find the best candidates suited to address the policy issues that can impact the everyday lives of CPAs across the state. Hundreds of candidates will be interviewed and vetted prior to the 2018 elections in order to ensure that the profession has a voice in the political process.

The 25 firms participating in this year’s annual “Top 250” fundraising campaign are recognized for their commitment to the efforts of the Florida CPA/PAC. Their support, along with individual CPAs from around the state, makes it possible for the profession to have a united voice in the political process and support pro-CPA candidates running for the State Senate and House of Representatives.

“Advocacy is the most important thing we can do for our members and for the future of the profession. In order to do that effectively, we have to have all the tools necessary to be successful. The political activities of the Florida CPA/ PAC are a vital part of ensuring the profession has a presence across the state and is represented well in Tallahassee. We would not be able to have the impact that we do without the support of the individuals and firms that support these efforts,” said Deborah Curry, President of FICPA. 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

Antonio L. Argiz “Tony” MBAF Miami

Blain Heckaman, CPA Kaufman, Rossin & Co. Miami

GOLD CLUB ($2,000)

Kyle Williamson

CliftonLarsonAllen LLP Naples/Ft. Myers

W. David Ellrich

Ellrich, Neal, Smith & Stohlman, P.A. Palm Beach Gardens

Winston K. Howell

Thomas Howell Ferguson, P.A. Tallahassee

Join The PAC

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

22

NOVEMBER/DECEMBER 2017

United Together on Behalf of the Profession: Firms Answer the Call for the PAC SILVER CLUB ($1,000)

Lee Bell

Saltmarsh, Cleaveland & Gund, CPAs Pensacola & Tampa

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

Mark Brechbill

W. Henry “Hank” Hurst Jr., CPA

Mark Brechbill, PLLC Stuart

Percy J. Legendre III

Bashor & Legendre, LLP Tampa

The Hurst Company CPAs, PA Amelia Island

Byron E. Shinn

George M. Stone

Shinn & Company, LLC Bradenton

Stone, Parker & Company, CPA, PA Port Richey

Jeffrey M. Tuscan

Tuscan & Company, PA Ft. Myers

BRONZE CLUB ($500)

Nestor Caballero

Alberni, Caballero & Fierman, LLP Coral Gables

Abby Dupree

Carroll and Company, CPAs Tallahassee

Michael R. Pender Jr. & Stephen D. Spangler, Co-Managing Partners Cavanaugh & Co., LLP Sarasota

FLORIDA CPA TODAY

Roderick Harvey

Harvey Covington & Thomas of South Florida, LLC Hollywood

Carlos Perez-Abreu PAAST, PL Coral Gables

Cyndi Warren, CPA Warren Averett, LLC Pensacola

W.G. Spoor

Spoor Bunch Franz St. Petersburg www.ficpa.org

23

S TA F F

reports

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 PAC’s success.

Abella, Ignacio J. Abramson, Randee M. Adair, Michael R. Adair, Michael R. Adams, Bruce W. Adams, Donna S. Aguiar, Jeffrey M. Aguilar, Richard Akwue, Mike U. Al Sayeed, Talha Alberni Caballero & Alfonso, Melissa N. Alijewicz, Alex J. Allen, Joel S. Allison, Beverly S. Alonso, Kathy Y. 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, Bill Anderson, Leslie I. Anderson, Ralph J. Jr Anderson, Russell O. Angel, Liliana E. Armstrong, Dan 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. Batts Morrison Wales Beaudet, Donald R. Beaumont, Kimberly H. Beck, Edward J. Becker, Michael C. Bedonie, Glenn A. Beeman, Matthew S. Beidel, David S. Belcourt, Llewellyn Benkelman, Bridget N. Bennett, Harold L. Bennett, Keith M. Bennett, Nelson R. Berkowitz, Eric H. Bernau, Sheldon F. Berryhill, Steven J. Bial, Dana C. Bileca, Michael Billings, George H. Bing, Joseph K. Bishop, Dennis M. 24

NOVEMBER/DECEMBER 2017

Bishop, John I. Jr Bivona, Kristin A. Blackman, Keith C. Blair, Shawne W. 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 Boo, Dennis W. 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. Brown, Paul N. 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 David 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. Clark, Cassandra J. 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. Combs, Lena G. Cooley, Judith A. Copenhaver, Janet D. Coppola, Victor V. Cornelius, Schou & L Corrada, Albert Cote, Maria C. 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 Dolence, Martin E. J 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 Durkee, Thomas V. Durkin, William H. Dyson, Kimberly V. Eanett, Darlene D. Edelcup, Norman S. Edinger, Jay N.

Edmiston, Margaret G Ehmke, Daniel P. Ellzey, Randall C. Ennis, Kathryn L. Epstein, Hannan M. Epstein, Joseph A. 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 Feldman, Steven S. Feliu de Mora, Luis Fenner, Doris J. Ferguson, Irene G. Ferguson, William A. Fernandez-Lucena, Norma Ferrara, Robert P. Ferreira, Paul R. Figur, Adrienne J. Finkelstein, Alan N. Finnerty, Delia F. Fintz, Jack Firley, Sirkka S. Fisher, Milton G. Flaws, Lawrence R. Fletcher, Casey A. Fletcher, Sylvia L. Flippo, Sheran A. Florez, Luz A. Fontana, Raquel B. Foodman, Stanley I. Forbes, Monica S. Foreman, Edwin A. Forer, Henry D. Fox, George G. Fracassi, Gary A. Freedman, Leslie J. Freeman, John K. Freifeld, Fred Friedman, Glenn Fuglesang, Wesley J. Fuller, Steven E. Funk, Sarah K. Fusco, Frank R. Gallagher, Lucinda L. Gallagher, Patrick L Galloway, William M. Garcia & Ortiz, PA Garcia, Manuel M. Garcia, Roy A. Gardi, Leslie Garrido, Elizabeth Gay, James B. Gentile, James D. George, Claudia K. Gerber, Martin Gibson, Robert H. Gladstone, Steven M. Goldberg, Marc S. Goldberg, Russell Gomez, Jose R. Gonzalez, Adel J. Gonzalez-Taboada, Pablo Gonzalez-Taboada, Pablo Gordon, Patricia O. Gorman, Alicea Gorman, Teresa N.

Gould, Bradley R 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. Edward 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. Guzman, Miguel A. Halfast, C Michael Hall, Brian A. Haller, Kenneth M. Halleran, James A. 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. Herzberg, Kevin J. 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. Hoffbauer, Julia M. 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. Hurst, William H. Jr Hyatt, William J. Hyman, Terry A.

Ingber, Jonathan S. Ingram, Richard S. Jr Jackson, Debra C. Jackson, Michelle L. Jackson, Ramona D. Jackson, Ronald E. Jacobs, Tarsha R. Jacobs, William M. Jacoby, Casper J. IV Jagusztyn, Barbara J. Jardon, Ralph 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. Lake, Karen A. 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. Lordi, Frank C. Sr. LoRicco, Carlo J. Lorie, Catherine H. Lota, Charles A. Luffman, James M. 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. Marodis, Pearl T. 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. McConkey, Perry K. McDonough, Mark E. McDougle, Patricia M. McElhinney, Leslie A. Mcginnis, Donna L. McInturff, James McKenna, John P. McKnight, John J. Jr McMillan, Earl D. Sr McMillan, Elizabeth A. McSpadden, Jillian C. Mederos, Juan Medina, Roxana M. Medley, Tyler A. Mehlich, Gerald E. Melamud, Marla Beth 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. Milford, Edmund A. Miller, Joel S. Miller, Ronald H. Mishkin, Irving W. Miyares, Leonardo Miyares, Maria L. Moe, Roderick C.

FLORIDA CPA TODAY

Moffa, Joseph C. Molinari, Anthony J. Moody, Bruce S. Moore, Ellrich & Nea Moran, Richard H. Morris, Charles A. Morrison Brown Argiz 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. name Neal, Edward A. Nettles, Jill C. New, Jonathan A. Newman, Bruce W. Newman, Keith E. Nguyen, Nam H. Nick, Paul C. Niles, Jack D. Jr Norton, Joni L. Novak, Michael H. Nzeribe, Richard A. Ogden, Gwendolyn M. 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, John G. Jr 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 Person, Ronald J. Peters, Frederick D. Picha, Steve R. Pierre, Chantel M. Pinero, Deana A. Pipersburg, Dawna E. Pirozzi, Angelo Pirozzi, Angelo Pittinaro, Francis N Platau, Steven M. Plotkin, Richard A.

Plum, Laura A. Polo, Elgin F. Port, Howard A. Porter, Nancy H. Posada, Alice A. Prague, Martin M. Presley, Donald E. Price, Phillip W. Jr Price, Scott G. Pruitt, Ryan W. Pruitt, Thomas W. Pruitt, William D. J Raines, Timothy P. Raker, Clarence L. Ralicki, David A. Ralph, John F. Jr Ramdas, Gangadai Ramos, David R. 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. Rice, Jaret P. Richards, Steven R. Richardson, Joe Y. Richardson, Robert G Rickert, Craig L. Rios, Kenneth M. Ritzenthaler, Robert J. Rivera, Edwin Roberts, Bethanie Rachelle Robillard, Melissa A. Robinson, Eric W. Robinson, William T. Rodriguez, Barbara T. Rodriguez, Luz A. Roma, Sharon L. Roman, Juan Romero, Rafael G. Rosa, Nicholas J. Rosen, Merrill I. Rosenbaum, Edward B. Rosenbloom, Howard Rosenfield, Sherman Ross, Kathryn V. Ross, William C. Ruiz, Felipe R. Rutter, Kim J. Ryals, Kevin L. Rydberg Ryan, Jane E. 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 Shannon, John T. Shapiro, Jay S. Shapiro, Richard L. Sharma, Vishnu P. Sharp, Karen M. Shea, John J. Sheard, Jonathan E. Shelley, Rose P. Shenkman, Philip C. Sherman, Alisa L. Sherry, Scott A. Shibly, Gabriel-Maro Shibly, Gabriel-Maro Shierling, George E. Shilts, Joshua J. Shores, James M. Shumacker, Jacob C. Sicari, Mario Siguineau, Camelia Colin 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, Robert D. Smith, Wondel Jr Smithers, Charles W. Jr Soderholm, Nancy L. Sokolow, Jerry I. Solamon, Gary M. Sonier, Douglas M. Sotillo, Donna M. Soto, John R. Sparks, G Allen Sperling, Jessica D. Spertell, Alan M. Spilfogel, Herman Spoor, F. Gordon Spoor, W G. II Srinivasan, Poornima Stahl, Briggs P. Starman, Sheldon W. Stathis, Stam W. Steffens, Peter J. Stein, Elliot D. Stevens, James P. Stevenson, Cynthia W Stoff, Kenneth D. Stone, Barbara J. Stone, G M. Strattan, Charles G. II Stroemer, John H. Strum, Guy Suarez, Angel A. Suarez, Armando A. Suckno, Keith M. Sueiras, Albert Sullivan, Harold P. Sundeman, John Sutton, James H. Jr Svajko, Johnny P. Swain, Cheri Sweeney, Carolyn C. Swift, Nancy B. Taglia, Ralph V. Tardi, Kelby H. Taylor, John W. Jr Taylor, Kristine W.

Terry, Wendy Y. Thames, Justin A. Thayil, Paul Thielen, James F. Thomas, David J. III Thomas, Maria A. Thompkins, Ronald 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. Trefry, Courtney Trefry, Suzanne Triay, Andres Jr Trugman, Gary R. 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. West, Alan M. 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. Winston, Fallon Niesen 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. Zimmer, David A. Zolin, Howard www.ficpa.org

25

S TA F F

reports

FICPA Scholarship Foundation Awards Scholarships

By Jan Dobson, Sr. Director, FICPA Scholarship Foundation

The FICPA Scholarship Foundation thanks its generous donors and congratulates the following fall 2017 Florida accounting student scholarship recipients. For information about scholarship opportunities or to donate, visit ficpa.org/scholarships.

26

Danielle Rodriguez Daytona Beach

Bethune Cookman University

Aaron Buckle Deland

Stetson University

Chloe S. Petito St. Augustine

Flagler College | St. Augustine

Alexandra Overdijking Fort Myers

Stetson University

Cuong Le Coconut Creek

Florida Atlantic University

Nikolaus Ponader Fort Myers

Stetson University

Courtney R. King Boca Raton

Florida Atlantic University

Jordan Rosenblat Miami

University of Central Florida

Katie N. Paulauskis Tamarac

Florida Atlantic University

Courtney M. Sugdinis Lutz

University of Central Florida

Holly Rand Boca Raton

Florida Atlantic University

Angelica Hyde Wellington

University of Florida

Courtney Crowley Fort Myers

Florida Gulf Coast University

Stephen Kopriva Pace

University of Florida

Suanny Gonzalez Naples

Florida Gulf Coast University

Lindsey Morrell Valrico

University of Florida

Mark Jason Melbourne

Florida Institute of Technology

Alexis Tucker Gainesville

University of Florida

Jalen A. McCalla Melbourne

Florida Institute of Technology

Rachel Mesa Miami

University of Miami

Ryan Hall Palm Harbor

Florida State University | Tallahassee

Andrea M. Vorlicek Coral Gables

University of Miami

Ian Hvozdovich Palm Harbor

Florida State University | Tallahassee

Sarah A. Hanemann Ponte Vedra

University of North Florida

Shumiya Islam Tallahassee

Florida State University | Tallahassee

Melissa J. Bontrager Sarasota

University of South Florida Sarasota/Manatee

Natalia Jimenez Miami

Florida State University | Tallahassee

Annie Landry Sarasota

University of South Florida Sarasota/Manatee

Arshley Thelot Delray Beach

Florida State University | Tallahassee

Donna D. Smith Venice

University of South Florida Sarasota/Manatee

Katelyn Wonsock Ponte Vedra

Florida State University | Tallahassee

Leigh E. Crump Indian Shores

University of South Florida St. Petersburg

Diana Tuzhanskiy Panama City Beach

Florida State University Panama City

Stacy Davis Seminole

University of South Florida St. Petersburg

Stormm Phillips Jacksonville

Jacksonville University

Kevin J. LaBau Seminole

University of South Florida St. Petersburg

Dylan G. Riddle Jacksonville

Jacksonville University

Katherine Traina St. Petersburg

University of South Florida St. Petersburg

Stephen A. Jones Lakeland

Southeastern University

Athena V. Xenakis Clearwater

University of South Florida St. Petersburg

Sonja Baker Wesley Chapel

St. Leo University

Sarah Krapfl Wesley Chapel

University of South Florida | Tampa

Tanzeen Shahnewaz Miami Gardens

St. Thomas University

Camila M. Rodriguez Tampa

University of Tampa

Patrick Brundage Coconut Creek

Stetson University

Victoria Deakins Gulf Breeze

University of West Florida

NOVEMBER/DECEMBER 2017

Fastest smartest malpractice insurance. Period.

800.906.9654 GilsbarPRO.com FLORIDA CPA TODAY

www.ficpa.org

27

C PA s I N

the spotlight

Bradenton: Mauldin & Jenkins, LLC, an Atlantabased CPA firm offering audit, accounting, and tax services for nearly 100 years, has announced the appointment of a new partner in its Bradenton office with Melodie A. Rich.

Fort Myers: Markham Norton Mosteller Wright & Co., P.A. (MNMW) announces four new partners to the firm, Tami Cindrich, CPA, CHBC; Angela Cooley, CPA, CCIFP; Kelsey Griffin, CPA, CFE; and Victoria Loyola, CPA, CHBC

KOLBECK

Markham Norton Mosteller Wright & Co., P.A. (MNMW) welcomes Renee Kolbeck as a Tax Accountant for the firm.

CINDRICH

COOLEY

Ft. Lauderdale: Wolcott & Associates, P.A. is proud to announce that Sue Folkringa, a CPA with the firm, was officially appointed to the NBAA’s Tax Committee.

Gainesville: James Moore, Certified Public Accountants and Consultants (James Moore) is pleased to announce the firm has once again been recognized by INSIDE Public Accounting (IPA) as one of the nation’s top 200 public accounting firms.

Jacksonville: Pivot CPAs’ Managing Partner, Peter Reynolds, honored as an Ultimate CEO by Jacksonville Business Journal.

Sarah Hunnicut has joined Myers, Brettholtz & Company, PA, Certified Public Accountants & Business Consultants as an auditor.

GRIFFIN

Anna Brosche is settling into the role as Jacksonville City Council president.

PERSON

Lake Mary: CFE is pleased to announce the appointment of Ron Person, CPA, to CFE Federal Credit Union’s Board of Directors.

LOYOLA

Miami: Berkowitz Pollack Brant Advisors and Accountants has promoted several individuals to positions of increasing leadership and client management responsibilities. Richard Cabrera, CPA, has been promoted to senior manager in the Tax Services group; Luis Castro, CPA, has been promoted to senior manager in the Audit and Attest Services practice; Flor Escudero, CPA, has been promoted to senior manager in the Tax Services department; Jorge Lopez, CPA, has been promoted to senior manager in the Audit and Attest Services group.

CABRERA

CASTRO HUNNICUT

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

Announcements published on this page are limited to news focusing on FICPA members, including promotions and new hires; speeches at professional conferences; and other news, such as recognition of business achievements. We do not publish FICPA committee appointments because of space limitations. Please email submissions for CPAs in the Spotlight to communications@ficpa.org.

28

NOVEMBER/DECEMBER 2017

LOPEZ

ESCUDERO

The FIU Foundation Board of Directors has named four alumni as officers: Richard Brilliant, Humberto “Burt” Cabañas, Andre L. Teixeira, and Jill M. Granat.

unit professional practice partner, Ritter succeeds Steve McMullen, who is retiring after 36 years with KPMG. Succeeding Ritter as Orlando office managing partner is Deirdre Fortune, a tax practice partner based in Orlando the past 11 years.

FORTUNE

Nonprofit Financial Oversight – The Concise and Complete Guide for Boards and Finance Committees (Accountability Press), written by CPA Michael E. Batts, managing partner of Batts Morrison Wales & Lee (BMWL), offers straightforward guidance for nonprofit leaders on “covering the bases” in their organizations based on his more than 30 years of hands-on experience serving hundreds of nonprofit organizations.

TEIXEIRA

Orlando: KPMG Orlando Office Managing Partner Charlie Ritter has been promoted to help lead the audit practice across KPMG’s Coastal Business Unit, comprising all of the Big 4 firm’s offices in Florida, North Carolina, South Carolina and Puerto Rico. As audit business FLORIDA CPA TODAY

BATTS

WAYBRIGHT

RANCHUREJEE

ROODE

Vestal & Wiler is excited to announce that John Waybright has been hired as the director of advisory services.

Polk: CPA Alicia James has joined Wall Titus as a shareholder and tax practice co-leader.

Jim Luffman, CPA/PFS, with CPS Investment Advisors, recently spoke to the Sailfish Chapter of the Florida Institute of CPAs in Vero Beach about Financial Planning for CPAs and their clients.

Stuart: Mari Huff C.P.A., P.A. has added Daniel Ranchurejee as a staff accountant and has announced the promotion of Michael W. Roode, CPA, MAcc to senior tax accountant.

RITTER

www.ficpa.org

29

C PA s I N

the spotlight

Tallahassee: Thomas Howell Ferguson P.A. CPAs Congratulates Chandler Russell and Allan Franklin on their promotions to senior in the Assurance Services Department and Lee Lovett, Phil Focaracci, and Samantha Pettis on their promotions to senior in the Tax Services Department.

RUSSELL

FRANKLIN

LOVETT

ANDERSON

PETTIS BASTIN

WALGAMOTT

Thomas Howell Ferguson P.A. CPAs Congratulates Chandler Russell on Receiving her CPA license along with Tim Icardi and Jorge Rivera for passing the CPA Exam.

WithumSmith+Brown, PC announced that Adrienne Anderson and Ray Bastin have been named partners.

ROSCIAM

Thomas Howell Ferguson P.A. CPAs Promotes Brian Walgamott to director in the Tax Services Department, Mike Rosciam to director of IT & Assurance Services, and Kim Rogers to director of Office Management.

ICARDI

ROGERS

30

NOVEMBER/DECEMBER 2017

Congratulations to Scott Price, CEO of A-LIGN, which has earned a spot on Inc. Magazine’s ranking of the 5000 fastest- growing companies in America.

With a 210% three-year growth rate, A-LIGN is number 1590 on the list.

As a global information security and cyber risk advisory, and compliance solutions provider, A-LIGN dedicates itself to providing exceptional client service.

RIVERA

FOCARACCI

PRICE

DOR

update

The Guiding Principles of Executive Director Leon Biegalski

By Valerie Wickboldt, Communications Director, Florida Department of Revenue

On April 1, 2016, Leon M. Biegalski became the executive director of the Florida Department of Revenue. Appointed by the Governor and Cabinet, Biegalski is tasked with leading more than 5,000 professionals across the state and nation who carry out the responsibilities of the Department. As another calendar year comes to a close, Director Biegalski reflects on his pride in the collective efforts of the Department’s employees to serve the public with integrity.

Millions of Floridians work with the Department’s dedicated team each year in three primary areas: general tax administration, property tax oversight, and child support services. In his time as executive director, Biegalski has made it a priority to share his personal approach to his professional responsibilities with the entire Revenue team. Throughout his career, he has placed emphasis on four Cs – communication, clarity, consistency and compliance. Biegalski believes that in all situations – whether internally with the team or externally with customers and stakeholders – if the Department’s communication is clear and consistent, compliance will be achieved.

It’s a simple philosophy that emphasizes a straightforward concept: when an individual – from a business owner, to a parent, to a member of our Revenue team – understands what is expected, and that expectation is not a moving target, it is more likely that they will be successful at meeting the expectation. Thousands of interactions with

FLORIDA CPA TODAY

the Department take place each day and the Revenue team strives to do its part to ensure that the services provided are done so in a timely, helpful and informative manner. Director Biegalski’s guiding principles have helped shape a distinct vision for the multiple operational facets of the Department.

Prior to joining the Department of Revenue, Biegalski had served as the deputy secretary of business regulation for the Florida Department of Business and Professional Regulation (DBPR) since December 2014. At DBPR, Biegalski led several divisions overseeing an extensive range of business regulatory matters including parimutuel wagering; hotels and restaurants; alcoholic beverages and tobacco; and condominiums, timeshares, and mobile homes. Biegalski initially joined DBPR in 1993 and served in various roles within the agency including prosecuting attorney, board executive director, chief attorney, deputy general counsel, special counsel, and general counsel. He also spent approximately five and half years in other roles with Akerman Senterfitt, the Florida Department of Transportation, and the Florida Department of Agriculture and Consumer Services.

Biegalski is a native of Pompano Beach, Florida. He holds a Bachelor of Science (B.S.) in Political Science and Social Science from Florida State University and a Juris Doctor (J.D.) from Nova University College of Law. Biegalski has been an active member of the Florida Bar since 1993. FCT

www.ficpa.org

31

NEWS

briefs

Daniel “Dan” Joseph Hevia Recipient of AICPA Sustained Contribution Award

A

t its fall meeting of the governing council, the AICPA announced that FICPA member Daniel “Dan”, Joseph Hevia along with 11 others, has been honored with the Sustained Contribution Award. The award recognizes CPAs who have contributed measurably to the AICPA and the accounting profession through their dedication to volunteer service.

Hevia is a partner with Gregory, Sharer & Stuart, PA in St. Petersburg, FL. A 44-year FICPA member, Hevia also has dedicated years of service to FICPA committees, including serving as chair of the Audit, State Legislative Policy and Peer Review Committees.

“Volunteers are the lifeblood of any successful association, but these award winners have gone above and beyond in the contributions to the Institute and the accounting profession,” said Jack Finning, CPA, CGMA, a member of the AICPA awards committee.

Berkowitz Pollack Brant Named one of 50 Best of the Best Firms in US Pollack Brant Advisors and Accountants has been B erkowitz named as one of the 50 top accounting firms in the United

States by Inside Public Accounting. This is the firm’s 18th appearance on the list. More than 580 firms are considered in the rankings to get to the top 50 firms.

Florida Southern College professor wins accounting award Lynn Clements, D r.a professor of

accounting at Florida Southern College, has been named 2017 Outstanding Educator by the Florida Institute of CPAs. Clements received the award in September at the FICPA’s Annual Accounting and Business Show in Fort Lauderdale. The award recognizes full-time college accounting educators distinguished for excellence in teaching and for national prominence in the accounting profession.

Clements, who holds the Dorotha C. Tanner Chair in Ethics in Business and Economics, has been on FSC faculty since 1984 and is a 37-year member of the FICPA. In addition to being a CPA, she is certified as a Chartered Global Management Accountant by the American Institute of CPAs and holds a certification from the Association of Certified Fraud Examiners. Her research focuses on fraud detection and ethics. FCT

“It is a great honor to be recognized again this year,” said Joseph L. Saka, CEO of Berkowitz Pollack Brant. “Making the Best of the Best list is one of our annual markers of success. We are appreciative of all of the firm members’ contributions to this success.“

MARKET

place

Practices for Sale Practices available throughout Florida grossing $200,000 to $2 Million. Ten year bank financing available with 10% down. Confidential, prompt, professional. Let our 34 years of merger-acquisition experience work for you. Visit our website at www. cpasales.com for the latest list of available practices. Call us anytime at 800-729-9031... PROFESSIONAL ACCOUNTING SALES. 32

NOVEMBER/DECEMBER 2017

Looking for a profitable Accounting practice to acquire? View our listings on the web: http://www. akinsprofessionalbrokerage.com/ practices-for-sale/. We specialize in brokering the sale of CPA, EA, tax, and accounting firms. Ready to sell your firm? Want a free estimate of value? Call David Akins toll free: 877-277-0272 or email david@ akinsprofessionalbrokerage.com.

Financing available!

Retirement minded CPA seeking to sell small south Florida practice.

Nice mix of monthly and quarterly work, review, and tax.The practice services are 80% accounting and related services, 20% personal tax. $120,000 gross Will assist in the transition..Excellent opportunity for growth. Contact communications@ ficpa.org for more information and reference Ad #133.

MARKET

place

N.W. Tampa CPA firm for sale.

Quality tax, review and compilation practice at prime location over 40 years with $400,000+ annual gross including office space for growth by 1 or 2 acquiring principals. Contact communications@ficpa.org for more information and reference Ad #141.

Lee county CPA practice for merger, retirement minded practioner. Well established practice, annual gross $250,000 range. Tax, write up monthly, quarterly, annual. Flexible schedule to transition and exit. email Practiceformerger@gmail.com.

Office space Shared office space with other CPA’s near downtown Sarasota available immediately. Expense sharing possible. Length of lease is flexible.

Email inquiries to amast@mastcpa. com or call Allen at (941) 953-5036.

Practices Wanted for Purchase or Merger Fintz CPA, PA, headquartered in Plantation, FL, is seeking to provide customized succession / retirement options for retirement-minded CPA’s throughout Florida. We have successfully provided custom-tailored succession solutions to many CPAs and would enjoy the opportunity to collaborate with more like-minded CPA’s. Please contact Jack Fintz, jack@fintzcpa. com, (954) 440-0320.

Growing South 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@ksdtcpa.com or (305) 670-3370.

FLORIDA CPA TODAY

Older CPA seeks younger CPA (must have practice) – for cost sharing and for ultimate transition – located Hollywood. Contact: mgflcpa@aol. com or 954-668-1413.

We are a growing 20 person firm looking to purchase or merge with a practice with a small book of business for tax/ audit. There could be a possibility of advancement to partner in the near future. Please contact Victor Lerro at victor@vcpa.com or (561) 995-0064.

Lee county CPA practice for merger, retirement minded practioner. Well established practice, annual gross $250,000 range. Tax, write up monthly, quarterly, annual. Flexible schedule to transition and exit. email Practiceformerger@gmail.com.

Positions Available Law Office of Howard L. Schwartz, P.A. – CPA. Job Description: Attorney/CPA seeking CPA with tax experience. Must be reliable, organized and work well with others.

Looking for succession planning.

Successful candidate will also be able to generate business to add to a existing large practice. This is a successful CPA practice, in addition to a law firm and financial advisory firm. Currently, there is the owner/ CPA and CPA candidate. The practice has the ability to grow and is in need of a current CPA for its long term growth. For more information, email sue@howardschwartzpa.com or call (561)997-0000.

Fintz CPA, PA – Job Description: CAREER OPPORTUNITY with Fintz CPA for a full-time Tax Manager.

Applicant must be a CPA with minimum five years applicable tax and management experience.

Excellent communication, service, organizational and technological skills required. Ultra Tax and Quickbooks experience preferred.

This is a unique opportunity to join a local, family-owned CPA firm with great long-term growth potential for the right candidate. For more information, contact Jack Fintz at jack@fintzcpa.com or call (954)4400320.

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

Mark your calendars January 11-12, 2018 | Ft. Lauderdale Marriott North

www.ficpa.org

33

Thank You

for joining us at the Accounting & Business Show

Event Sponsors:

34

NOVEMBER/DECEMBER 2017

See You Next Year!

Sept. 26-28, 2018 Ft. Lauderdale

FLORIDA CPA TODAY

www.ficpa.org

35

Over 65% of Payroll Relief customers have switched from other systems.

Why?

December 5 - 7, 2017

Tallahassee

EMERGING.FICPA.ORG

T

he FICPA Emerging Leaders Summit brings together young CPAs [ages 35 and under] from across the state for a three-day experience focused on enhancing their leadership skills and their role in the future of the CPA profession.

The Summit is a unique opportunity for young CPAs; includes the opportunity to engage state lawmakers face-to-face, attend legislative committee meetings, and tour the beautiful state Capitol.

Additionally, attendees will have the chance to develop their leadership skills in a full-day seminar with keynote speaker, Dan Griffiths, CPA, CGMA, certified in Strategic Planning Facilitation and Leadership Development.

Know a young CPA who’s bound for great things? If so, we encourage them to register at emerging.ficpa.org.

The experience for their future. FCT

36

NOVEMBER/DECEMBER 2017

Because we created cloudbased Payroll Relief with one goal in mind: to turn payroll processing into a highly profitable service with virtually no compliance headaches for accountants.

I’ve more than doubled my payroll billing in just two years using Payroll Relief.

Visit RightPayrollPartner.com or call 888.999.1366 to schedule a personalized demo.

Relief PR Payroll by

®

AccountantsWorld

®

A be er alterna ve for professionals

Customized Learning Solutions On-site Learning

%

Of Course!

November 10, 2017 - December 31, 2018 2017 September 1, 2017 - April 30,

Value-Priced Black Friday Sale Seminars

On Demand

Ethics

CPE Catalog

Conferences

FICPA Simulcast Conferences

Of Course!

Online Courses

The FICPA hosts overTwo! 130 in-person CPE events throughout Florida, Seminars • = Take • = Value-Priced and more than 3,000 online events. Not finding what you need in this Go online to www.ficpa.org/catalog to see www.ficpa.org all of our courses.

37 To register, call 800.342.3197 or 850.224.2727, or visit catalog? ficpa.org/cpe. = Live Conference Simulcast

•

= Seminar Days

Of Course!

Table of Contents

Good to Know.........................................................38

Orlando.................................................................41

In-Person CPE........................................................39

Tampa...................................................................42

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

West Palm Beach.................................................43

Coral Gables.........................................................39

LearnLinx OnLine CPE...........................................44

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

In-Person Course Descriptions.............................54

Jacksonville..........................................................41

Save These Event Dates........................................58

Miami....................................................................41

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.

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

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.

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.

Event Times

Check-in begins 30 minutes before the program starts.

Schedules for conferences and seminars may differ.

Full Day Seminars

Half Day Seminars

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

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

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.

38

NOVEMBER 10 - DECEMBER 31, 2017

Of Course!

Tax

In-Person CPE

Partnership and LLC Taxation: Advanced Issues

Pair an Ethics with another four-hour course and get 8 hours of Early Bird Price CPE for $249.

It’s that easy!

Date: Jan. 8, 2018 CPE Credit: 8 TB Course Number: PTAI05 Location: Embassy Suites Boca Raton Instructor: Robert M. Gilwee, Jr. Early Bird Price*: $295 Regular Price: $350

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

Red Flag Issues: Areas the IRS Attacks in Examinations Date: Jan. 9, 2018 CPE Credit: 8 TB Course Number: RFI00 Location: Embassy Suites Boca Raton Instructor: Robert M. Gilwee, Jr. Early Bird Price*: $295 Regular Price: $350

Accounting and Auditing

Ethics

Tax Foreign Investment in the United States: Tax and Related Matters

Ethics: Protecting the Integrity of Florida CPAs (4980)

Date: Dec. 5, 2017 CPE Credit: 8 TB Course Number: FIRP00 Location: Courtyard by Marriott Instructor: Michael Rosenberg, Jose L. Nunez Early Bird Price*: $295 Regular Price: $350

Date: Dec. 4, 2017 CPE Credit: 4 ETH Course Number: ETH70 Location: Courtyard by Marriott Instructor: Cecil Pat Patterson Early Bird Price*: $99 Regular Price: $154

In-Person CPE

CORAL GABLES

Taking One of These Four-Hour Courses?

Of Course!

BOCA RATON

Estate and Gift Taxation of Nonresident Aliens in the United States

Accounting and Auditing Update Date: Dec. 4, 2017 CPE Credit: 4 AA Course Number: AAU460 Location: Courtyard by Marriott Instructor: Cecil Pat Patterson Early Bird Price*: $150 Regular Price: $205

Date: Dec. 6, 2017 CPE Credit: 8 TB Course Number: EGTNR00 Location: Courtyard by Marriott Instructor: Michael Rosenberg, Leslie A. Share Early Bird Price*: $295 Regular Price: $350

March 22-23, 2018

= 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

39

Of Course!

FT. LAUDERDALE

Accounting and Auditing NEW! Integrating Audit Data Analytics into the Audit Process Date: Nov. 14, 2017 CPE Credit: 8 AA Course Number: AUDA00 Location: Crowne Plaza Ft. Lauderdale Instructor: Kristina Demek Early Bird Price*: $295 Regular Price: $350

Compilation and Review: Issues and Updates Date: Dec. 11, 2017 CPE Credit: 8 AA Course Number: COMP20 Location: Crowne Plaza Ft. Lauderdale Instructor: Cecil Pat Patterson Early Bird Price*: $205 Regular Price: $260

Annual Accounting and Auditing Update Date: Dec. 12, 2017 CPE Credit: 8 AA Course Number: AAUA25 Location: Crowne Plaza Ft. Lauderdale Instructor: Cecil Pat Patterson Early Bird Price*: $205 Regular Price: $260

Condos and HOAs: Advanced Accounting, Auditing and Other Issues Date: Dec. 13, 2017 CPE Credit: 4 AA Course Number: CHA405 Location: Crowne Plaza Ft. Lauderdale Instructor: Cecil Pat Patterson Early Bird Price*: $150 Regular Price: $205

Construction Industry Accounting and Financial Reporting Date: Dec. 19, 2017 CPE Credit: 4 AA, 4 TB Course Number: CIAFR10 Location: Crowne Plaza Ft. Lauderdale Instructor: Robert A. Davidson Early Bird Price*: $295 Regular Price: $350

Tax Interpreting the New Revenue Recognition Standard: What All CPAs Federal Tax Camp Need to Know

Best S Corporation, Limited Liability and Partnership Update New Lease Accounting Requirements Course NEW! The Bottom Line on the

Date: Jan. 11, 2018 CPE Credit: 4 AA Course Number: LEAS400 Location: Crowne Plaza Ft. Lauderdale Instructor: Eugene Ristaino Early Bird Price*: $150 Regular Price: $205

NOVEMBER 10 - DECEMBER 31, 2017

Date: Dec. 14, 2017 CPE Credit: 8 TB Course Number: BCPE05 Location: Crowne Plaza Ft. Lauderdale Instructor: Deborah Phillips Early Bird Price*: $205 Regular Price: $260

Ethics

Best Individual Income Tax Update Course

Ethics: Protecting the Integrity of Florida CPAs (4980)

Date: Dec. 15, 2017 CPE Credit: 8 TB Course Number: BITU05 Location: Crowne Plaza Ft. Lauderdale Instructor: Deborah Phillips Early Bird Price*: $205 Regular Price: $260

Date: Dec. 13, 2017 CPE Credit: 4 ETH Course Number: ETH80 Location: Crowne Plaza Ft. Lauderdale Instructor: Cecil Pat Patterson Early Bird Price*: $99 Regular Price: $154

Best Federal Tax Update Course

Gov/Not-for-Profit

Date: Jan. 9, 2018 CPE Credit: 8 TB Course Number: BFTU05 Location: Crowne Plaza Ft. Lauderdale Instructor: Deborah Phillips Early Bird Price*: $205 Regular Price: $260

Accounting and Reporting for Notfor-Profit Organizations Date: Nov. 15, 2017 CPE Credit: 8 AA Course Number: FSNPO Location: Crowne Plaza Ft. Lauderdale Instructor: Diane Edelstein Early Bird Price*: $295 Regular Price: $350

NEW! Reviewing Partnership

Tax Returns: What Are You Missing?

Date: Jan. 12, 2018 CPE Credit: 4 TB Course Number: PTRM4 Location: Crowne Plaza Ft. Lauderdale Instructor: Joseph Flack Early Bird Price*: $150 Regular Price: $205

Complete Guide to the Yellow Book Date: Dec. 8, 2017 CPE Credit: 8 AA Course Number: YBYB05 Location: Crowne Plaza Ft. Lauderdale Instructor: James Giannantonio Early Bird Price*: $295 Regular Price: $350

= Live Conference Simulcast 40

Date: Nov. 16, 2017 CPE Credit: 8 TB Course Number: SATC00 Location: Crowne Plaza Ft. Lauderdale Instructor: Michael A. Frost Early Bird Price*: $295 Regular Price: $350

Date: Jan. 11, 2018 CPE Credit: 4 AA Course Number: INRR4 Location: Crowne Plaza Ft. Lauderdale Instructor: Eugene Ristaino Early Bird Price*: $150 Regular Price: $205

NEW! Reviewing S Corporation

Tax Returns: What Are You Missing?

Date: Jan. 12, 2018 CPE Credit: 4 TB Course Number: STRM4 Location: Crowne Plaza Ft. Lauderdale Instructor: Joseph Flack Early Bird Price*: $150 Regular Price: $205

•

= Seminar Days

•

= Take Two!

•

= Value-Priced Seminars

Of Course!

Valuation, Forensic Accounting and Litigation Services Date: Jan. 11 - 12, 2018 CPE Credit: Up to 16 CPE Hours Course Number: LC Location: Marriott North Ft. Lauderdale Early Bird Price: $460 FICPA • $710 Nonmember Regular Price: $515 FICPA • $765 Nonmember

CPAs in Industry Conference – Ft. Lauderdale Date: March 22 - 23, 2018 CPE Credit: Up to 16 CPE Hours Course Number: ICM Location: Signature Grand Early Bird Price: $450 FICPA • $700 Nonmember Regular Price: $505 FICPA • $755 Nonmember

JACKSONVILLE Tax Best S Corporation, Limited Liability and Partnership Update Course Date: Dec. 14, 2017 CPE Credit: 8 TB Course Number: BCPE00 Location: University of North Florida Instructor: James A. Vastarelli Early Bird Price*: $205 Regular Price: $260

Best Individual Income Tax Update Course Date: Dec. 15, 2017 CPE Credit: 8 TB Course Number: BITU00 Location: University of North Florida Instructor: James A. Vastarelli Early Bird Price*: $205 Regular Price: $260

MIAMI Accounting and Auditing Annual Accounting and Auditing Update

Compilation and Review: Issues and Updates

Best Individual Income Tax Update Course

Date: Nov. 17, 2017 CPE Credit: 4 AA Course Number: COMP420 Location: Miami Airport Marriott Instructor: Cecil Pat Patterson Early Bird Price*: $150 Regular Price: $205

Date: Dec. 19, 2017 CPE Credit: 8 TB Course Number: BITU10 Location: Miami Airport Marriott Instructor: Deborah Phillips Early Bird Price*: $205 Regular Price: $260

Ethics

Conferences International Tax Boot Camp

Ethics: Protecting the Integrity of Florida CPAs (4980)

Date: Jan. 10, 2018 CPE Credit: Up to 7 CPE Hours Course Number: ITCBC Location: J W Marriott Early Bird Price: $250 FICPA • $250 Nonmember Regular Price: $305 FICPA • $305 Nonmember

Date: Nov. 17, 2017 CPE Credit: 4 ETH Course Number: ETH65 Location: Miami Airport Marriott Instructor: Cecil Pat Patterson Early Bird Price*: $99 Regular Price: $154

International Tax Conference Date: Jan. 11 - 12, 2018 CPE Credit: Up to 16 CPE Hours Course Number: ITC Location: J W Marriott Early Bird Price: $685 FICPA • $685 Nonmember Regular Price: $740 FICPA • $740 Nonmember

Tax Real Estate Partnerships: Get In, Get Out, Get Taxed Date: Dec. 14, 2017 CPE Credit: 8 TB Course Number: REPG00 Location: Miami Airport Marriott Instructor: Edward K. Zollars Early Bird Price*: $295 Regular Price: $350

ORLANDO Accounting and Auditing Annual Accounting and Auditing Update

Current Federal Tax Developments Date: Dec. 15, 2017 CPE Credit: 8 TB Course Number: CFTD00 Location: Miami Airport Marriott Instructor: Edward K. Zollars Early Bird Price*: $295 Regular Price: $350

Date: Nov. 14, 2017 CPE Credit: 8 AA Course Number: AAUA15 Location: UCF Rosen College Instructor: Cecil Pat Patterson Early Bird Price*: $205 Regular Price: $260

Best S Corporation, Limited Liability and Partnership Update Course

Compilation and Review: Issues and Updates Date: Nov. 15, 2017 CPE Credit: 4 AA Course Number: COMP415 Location: UCF Rosen College Instructor: Cecil Pat Patterson Early Bird Price*: $150 Regular Price: $205

Date: Dec. 18, 2017 CPE Credit: 8 TB Course Number: BCPE10 Location: Miami Airport Marriott Instructor: Deborah Phillips Early Bird Price*: $205 Regular Price: $260

The New Lease Accounting Standard: How Ready Are You? Date: Dec. 11, 2017 CPE Credit: 8 AA Course Number: LEAS10 Location: UCF Rosen College Instructor: Robert P. Bedwell Early Bird Price*: $295 Regular Price: $350

Date: Nov. 16, 2017 CPE Credit: 8 AA Course Number: AAUA20 Location: Miami Airport Marriott Instructor: Cecil Pat Patterson Early Bird Price*: $205 Regular Price: $260 = Live Conference Simulcast

Of Course!

Conferences

•

= 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

41

Of Course!

Ethics Ethics: Protecting the Integrity of Florida CPAs (4980) Date: Nov. 15, 2017 CPE Credit: 4 ETH Course Number: ETH60 Location: UCF Rosen College Instructor: Cecil Pat Patterson Early Bird Price*: $99 Regular Price: $154

They trust your guidance and expertise

Gov/Not-for-Profit Governmental and Not-for-Profit Annual Update Date: Dec. 8, 2017 CPE Credit: 8 AA Course Number: GNAU10 Location: UCF Rosen College Instructor: Robert P. Bedwell Early Bird Price*: $205 Regular Price: $260

Tax Best Federal Tax Update Course

Date: Dec. 7, 2017 CPE Credit: 8 TB Course Number: BFTU00 Location: UCF Rosen College Instructor: Deborah Phillips Early Bird Price*: $205 Regular Price: $260

TAMPA

As an important advisor, you help your clients make smart and effective decisions.

At Mercantil Bank, we offer the resources and products to empower your advice.

Accounting and Auditing Accounting and Auditing Update Date: Dec. 5, 2017 CPE Credit: 4 AA Course Number: AAU465 Location: Stetson University College of Law Instructor: Ed Grossman Early Bird Price*: $150 Regular Price: $205

Our Offices proudly service South Florida.

Contact us to learn more about how we can provide support for you and your clients.

The New Lease Accounting Standard: How Ready Are You?

(877) 424-5325 | www.mercantilbank.com/advisor

Date: Dec. 12, 2017 CPE Credit: 8 AA Course Number: LEAS15 Location: Stetson University College of Law Instructor: Robert P. Bedwell Early Bird Price*: $295 Regular Price: $350 = Live Conference Simulcast 42

NOVEMBER 10 - DECEMBER 31, 2017

Mercantil, empowering your world Business Credit Line and Term Loans

•

= Seminar Days

•

Owner Occupied and Income Producing Real Estate Loans

= Take Two!

•

Vehicle and Equipment Loans

= Value-Priced Seminars

Of Course!

Date: Dec. 13, 2017 CPE Credit: 8 AA Course Number: REVR10 Location: Stetson University College of Law Instructor: Robert P. Bedwell Early Bird Price*: $295 Regular Price: $350

Yellow Book: Government Auditing Standards Date: Dec. 14, 2017 CPE Credit: 8 AA Course Number: EOYBOO Location: Stetson University College of Law Instructor: David Mosley Early Bird Price*: $295 Regular Price: $350

Comprehensive Accounting Issues of Estates and Trusts: Fiduciary Accounting and Tax Issues Date: Dec. 15, 2017 CPE Credit: 8 AA Course Number: FACT05 Location: Stetson University College of Law Instructor: Scott Emerson Early Bird Price*: $295 Regular Price: $350

Ethics

Ethics: Protecting the Integrity of Florida CPAs (4980) Date: Dec. 5, 2017 CPE Credit: 4 ETH Course Number: ETH75 Location: Stetson University College of Law Instructor: Ed Grossman Early Bird Price*: $99 Regular Price: $154

Gov/Not-for-Profit Governmental and Not-for-Profit Annual Update Date: Dec. 6, 2017 CPE Credit: 8 AA Course Number: GNAU05 Location: Stetson University College of Law Instructor: Michele Kemp Early Bird Price*: $205 Regular Price: $260

Complete Guide to the Yellow Book

WEST PALM BEACH

Date: Dec. 7, 2017 CPE Credit: 8 AA Course Number: YBYB00 Location: Stetson University College of Law Instructor: James A. Giannantonio Early Bird Price*: $295 Regular Price: $350

Accounting and Auditing Condos and HOAs: Advanced Accounting, Auditing and Other Issues Date: Nov. 13, 2017 CPE Credit: 8 AA Course Number: CHAI00 Location: Holiday Inn Palm Beach Airport Hotel Instructor: Cecil Pat Patterson Early Bird Price*: $295 Regular Price: $350

Tax Florida Sales and Use Tax Issues

Date: Nov. 16, 2017 CPE Credit: 2 AA, 6 TB Course Number: SUT10 Location: Stetson University College of Law Instructor: Joseph Moffa Early Bird Price*: $295 Regular Price: $350

The New Lease Accounting Standard: How Ready Are You? Date: Nov. 16, 2017 CPE Credit: 8 AA Course Number: LEAS05 Location: Holiday Inn Palm Beach Airport Hotel Instructor: Robert P. Bedwell Early Bird Price*: $295 Regular Price: $350

Federal Tax Camp

Date: Nov. 17, 2017 CPE Credit: 8 TB Course Number: SATC05 Location: Stetson University College of Law Instructor: Michael Frost Early Bird Price*: $295 Regular Price: $350

The New Revenue Recognition Standards: Now Is The Time To Prepare?

Date: Nov. 17, 2017 CPE Credit: 8 AA Course Number: REVR05 Location: Holiday Inn Palm Beach Airport Hotel Instructor: Robert P. Bedwell Early Bird Price*: $295 Regular Price: $350

Best S Corporation, Limited Liability and Partnership Update Course Date: Dec.18, 2017 CPE Credit: 8 TB Course Number: BCPE15 Location: Stetson University College of Law Instructor: James A. Vastarelli Early Bird Price*: $205 Regular Price: $260

Tax Partnership and LLC Taxation: Advanced Issues Date: Nov. 14, 2017 CPE Credit: 8 TB Course Number: PTAI00 Location: Holiday Inn Palm Beach Airport Hotel Instructor: Richard L. Bartholomew Early Bird Price*: $295 Regular Price: $350

Best Individual Income Tax Update Course Date: Dec. 19, 2017 CPE Credit: 8 TB Course Number: BITU15 Location: Stetson University College of Law Instructor: James A. Vastarelli Early Bird Price*: $205 Regular Price: $260

Estate and Gift Taxation: Planning and Compliance Date: Nov. 15, 2017 CPE Credit: 8 TB Course Number: EGTP00 Location: Holiday Inn Palm Beach Airport Hotel Instructor: Richard L. Bartholomew Early Bird Price*: $295 Regular Price: $350

CPAs in Industry Conference Date: March 22 - 23, 2018 CPE Credits: Up to 16 CPE Hours Course Code: IC Location: Tampa Airport Marriott Developer: Florida Institute of CPAs URL: www.ficpa.org/IC Details coming soon.

= 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

43

Of Course!

The New Revenue Recognition Standards: Now Is The Time To Prepare?

Of Course!

Online CPE Simulcast Conferences International Tax Conference Date: Jan. 11 – 12, 2018 CPE Credits: Up to 16 CPE Hours Course Code: ITCWEB Location: Online Developer: Florida Institute of CPAs URL: www.ficpa.org/ITC 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.

Conference? We have you covered. The 2018 conference will be simulcast for those that cannot attend in-person. This conference brings together well known presenters from across the country, providing the latest information on Business Valuation and ForensicAccounting. This is the only FICPAconference dedicated to this specialty.

CPAs in Industry Conference

At the FICPA’s International Tax Conference in Miami from Jan. 11 - 12, 2018, 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

Date: March 22 - 23, 2018 CPE Credits: Up to 16 CPE Hours Course Code: ICWEB Location: Online Developer: Florida Institute of CPAs URL: www.ficpa.org/IC Details coming soon.

Valuation, Forensic Accounting and Litigation Services

Health Care Industry Conference

Date: Jan. 11 - 12, 2018 CPE Credit: Up to 16 CPE Hours Course Number: LCWEB Location: Online Developer: Florida Institute of CPAs URL: www.ficpa.org/LC Can’t join us for the 2018 Valuation, Forensic Accounting and Litigation Services

44

NOVEMBER 10 - DECEMBER 31, 2017

Date: April 19 - 20, 2018 CPE Credits: Up to 16 CPE Hours Course Code: HCCWEB Location: Online Developer: Florida Institute of CPAs URL: www.ficpa.org/HCC Details coming soon.

Of Course!

Of Course!

Accounting and Auditing Leases: Mastering the New FASB Requirements Date: Nov. 10, 2017 Time: 9:00 a.m.

CPE Credit: 8 AA Course Code: AILMNF08 Regular Price: $249 FICPA • $319 Nonmember 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 right-of-use asset, and interest on the lease liability. This course also explains the lessor accounting model, including transfer of risk, profit recognition, and collectability.

Event Name

Revenue Recognition: Mastering the New FASB Requirements Date: Nov. 28, 2017 Time: 9:00 a.m.

CPE Credit: 8 AA Course Code: AIRRM07 Regular Price: $249 FICPA • $319 Nonmember The effective date of the new accounting standard for revenue recognition is fast approaching! With the issuance of FASB ASU No. 2014-09, Revenue from Contracts with Customers, FASB has completed a convergence project with the IASB to improve financial reporting by creating common revenue recognition guidance for U.S. GAAP and IFRS. For years, revenue recognition has been the cause of audit failures and the focus of corporate abuse and fraud allegations.

This course will provide you with an in-depth understanding of the framework for revenue recognition built around the core principle that is applied in a five step process.

Date

Start Time

Credit

Course Code

Price

Benford’s Law - A Valuable Audit Tool

Nov 10, 2017 9:00 AM

2.0 AA

ACBL15

$79

Black Swans: Prepare for the Unexpected

Nov 10, 2017 10:00 AM 2.0 AA

ACBS10

$79

Catch Her If You Can - Fraud Expert Shares How to Detect and Prevent Pink Collar Crime

Nov 10, 2017 9:00 AM

ACCH08

$79

Fraud Brainstorming and Interviewing Techniques Nov 10, 2017 11:00 AM 2.0 AA for Auditors and Accountants

ACFBIT15

$79

Stolen Without A Gun: An Anatomy Of A White Collar Crime

Nov 10, 2017 1:00 PM

2.0 AA

ACSWG08

$79

U.S. GAAP Disclosures for Non-Public Entities

Nov 10, 2017 11:30 AM 8.0 AA

4173121B

$245

Guide to the New Revenue Recognition Model for All CPAs (REV4)

Nov 11, 2017 1:00 PM

SUREV414

$139

Private Company Reporting Options: More Changes Ahead

Nov 13, 2017 11:30 AM 8.0 AA

4172296C

$245

Fraud in the Cloud - New Risks in a New Environment

Nov 14, 2017 12:00 PM 4.0 AA

ACFC08

$129

Measuring and Reporting on Sustainability

Nov 14, 2017 10:00 AM 2.0 AA

ACMRS08

$79

Tax Practitioner’s Guide to Accounting and Reporting Issues

Nov 15, 2017 11:30 AM 8.0 AA

4172500A

$245

Forensic Accounting: Uncovering Schemes and Scams

Nov 16, 2017 1:00 PM

4.0 AA

AIFAUSS8

$159

Fraud in Small-to Medium-Sized Entities

Nov 16, 2017 9:00 AM

4.0 AA

AIFSME07

$159

Identity Theft: Preventing, Detecting, and Investigating

Nov 17, 2017 9:00 AM

8.0 AA

AITPD07

$249

Improving Audit Quality

Nov 17, 2017 11:30 AM 4.0 AA

4173229B

$120

FASB’s New Lease Accounting Standard

Nov 22, 2017 10:00 AM 4.0 AA

ACFNL12

$129

Understanding and Creating an Internal Control Structure

Nov 30, 2017 11:30 AM 8.0 AA

4173212C

$245

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

2.0 AA

4.0 AA

www.ficpa.org

45

Of Course!

Accounting and Auditing (continued) Event Name

Date

Start Time

Credit

Course Code

Price

Financial Accounting Standards: Acquisitions, Asset Impairment & Restructuring

Dec 5, 2017

4:00 PM

2.0 AA

4173373B

$60

Financial Accounting Standards: Stock Based Compensation

Dec 5, 2017

5:50 PM

1.5 AA

4173374B

$45

QuickBooks: Internal Control Tips & Tricks (QBIC)

Dec 6, 2017

4:00 PM

2.0 AA

SUQBIC05

$89

QuickBooks: Quickly Reconcile and Create Schedules for Balance Sheet Accounts (QBBS)

Dec 6, 2017

1:00 PM

2.0 AA

SUQBBS05 $89

Small-Business Internal Control, Security and Fraud Prevention and Detection

Dec 6, 2017

11:30 AM 8.0 AA

4171294B

Annual Update for Defined Contribution Plans (UDCP)

Dec 8, 2017

1:00 PM

SUUDCP04 $89

Documentation Requirements, Design and Reviewing Techniques of Workpapers

Dec 11, 2017 11:30 AM 8.0 AA

4172785C

$245

Audits of 401(k) Plans: New Developments and Critical Issues for an Effective and Efficient Audit (AFPL)

Dec 14, 2017 9:00 AM

8.0 AA

SUAFPL07

$219

Critical New COSO Internal Control Framework Concepts (COS4)

Dec 14, 2017 1:00 PM

4.0 AA

SUCOS403

$139

Small-Business Financial Statements

Dec 14, 2017 11:30 AM 4.0 AA

4172775D

$120

Global World Accounting: Key Issues for Revenue Recognition, Leases and Impairment

Dec 22, 2017 11:30 AM 8.0 AA

4173305E

$245

2.0 AA

$245

Ethics Ethics: Protecting the Integrity of Florida CPAs (4980)

Ethics for Governmental CPAs in Florida

Date: Nov. 10, 2017 Time: 8:30 a.m.

CPE Credit: 4 ET Course Code: ETHWBR09 Regular Price: $85 FICPA • $145 Nonmember As professionals, CPAs often face complex and challenging ethical situations.

This course provides a framework to assist CPAs address their ethical and regulatory obligations and comply with professional requirements.

Through an interactive discussion with a panel of experts we will explore recent trends in business and professional ethics along with the application of specific rules and requirements applicable to CPAs. Our focus will be on the obligations imposed on CPAs by the Florida Statutes, the Rules of the Florida Board of Accountancy, and the AICPA Code of Professional Conduct.

Date: Dec. 8, 2017 Time: 8:30 a.m.

CPE Credit: 4 ET Course Code: ETHGWBR2 Regular Price: $85 FICPA • $145 Nonmember As professionals, CPAs often face complex and challenging ethical situations.

This course provides a framework to assist CPAs address their ethical and regulatory obligations and comply with professional requirements. Through interactive discussion, we will explore recent trends in professional ethics along with the application of specific rules and requirements applicable to CPAs. Our focus will be on the obligations imposed on CPAs by the Florida Statutes, the Rules of the Florida Board of Accountancy, and the AICPA Code of Professional Conduct, the FGFOA Code of Ethics, and Chapter 112, F.S.

Event Name

Date

Start Time

Credit

Course Code

Price

Ethics in Tax Practice: Circular 230 From Soup to Nuts (C230)

Dec 1, 2017

1:00 PM

2.0 TB

SUC23008

$89

Ethical Dilemmas and War Stories: What Would YOU Do?

Dec 6, 2017

1:00 PM

2.0 TB

4173055B

$60

46

NOVEMBER 10 - DECEMBER 31, 2017

Of Course!

ACPEN Signature: 2017 Not-for-Profit Accounting, Auditing & Tax Update

ACPEN Signature: 2017 Governmental Accounting & Auditing Update

Date: Dec. 19, 2017 Time: 10 a.m.

CPE Credit: 4 AA/ 4 TB Course Code: ACNPAA08 Regular Price: $195 FICPA • $245 Nonmember There have been significant Accounting Standards Updates (ASUs) issued by the FASB over the past few years which impact NFP Entities. The IRS continues to refine and revise the Form 990 and 990-EZ. Our panel of experts will provide you with what you need to know about the latest and most important GAAP and tax proposals and developments affecting non-profit organizations.

Date: Dec. 20, 2017 Time: 10 a.m.

CPE Credit: 8 AA Course Code: ACGAAU06 Regular Price: $195 FICPA • $245 Nonmember Stay up-to-date on rapidly changing developments by participating in the 2017 Governmental Accounting and Auditing Update ACPEN broadcast! Take advantage of this opportunity to find out about breaking government issues.

This is your opportunity to hear about the latest challenges facing governments and practitioners who work with them and audit them, presented by leading experts on governmental accounting and auditing, both those who work in the trenches and those from the regulatory world.

Event Name

Date

Start Time

Credit

Course Code

Price

Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (ANFP)

Nov 13, 2017 9:00 AM

8.0 AA

SUANFP03

$219

Audits of HUD-Assisted Projects

Nov 13, 2017 1:00 PM

4.0 AA

AIAHUD04

$159

Nonprofit Boot Camp

Nov 14, 2017 3:00 PM

1.5 TB

ACNBC06

$39

Fraud Risk in Governmental and Not-for-Profit Organizations

Nov 15, 2017 1:00 PM

4.0 AA

AIFRGN06

$159

The Yellow Book: From Beginning to End

Nov 20, 2017 10:00 AM 8.0 AA

ACTYB09

$195

The Single Audit from Beginning to End

Nov 21, 2017 10:00 AM 8.0 AA

ACSABE09

$195

Single Audits: A Case Study Approach

Dec 6, 2017

4172770D

$245

11:30 AM 8.0 AA

36th Annual

INTERNATIONAL

TAX CONFERENCE International Companies & Clients Trust You. Global CPAs Trust Us.

January 11 & 12, 2018 Miami • Online Up to 16 CPE Hours

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

www.ficpa.org

47

Of Course!

Government/Not-for-Profit

Of Course!

Leadership Development Heartfelt Leadership: How Ethical Leaders Build Trusting Organizations

Negotiate for Success: Psychology of Power Persuasion

Date: Nov. 14, 2017 Time: 9 a.m.

CPE Credit: 2 BE Course Code: ACHL08 Regular Price: $79 FICPA • $109 Nonmember Leaders provide the culture, environment, values and incentives that foster and encourage change. Most importantly, great leaders create environments of trust which allow employees to challenge, innovate and work as teams. In a rapidly change world, heartfelt leaders build great organizations. In this session, we will discuss the qualities of great leaders and how you can become a great and heartfelt leader, no matter your title or place in an organization.

Date: Dec. 8, 2017 Time: 11:30 a.m.

CPE Credit: 8 BE Course Code: 4172418B Regular Price: $245 FICPA • $365 Nonmember Explore the irrationality inherent to human brains and why some questions or statements yield reactions opposite to what we intend. Simply put, negotiation is a well-designed process to help educate, inform and guide towards a mutually beneficial outcome. The subconscious and the keys to guiding the decisionmaking process is a critical component that requires discipline and preparation.

Event Name

Date

Start Time

Credit

Course Code

Price

2.0 BE

ACEYC15

$79

Enhance Your Career through Personal Branding and Effective Networking

Nov 10, 2017 3:00 PM

Use Critical Thinking Skills to Boost Your Impact

Nov 10, 2017 11:00 AM 2.0 BE

ACUCTS15

$79

Would I Work for Me? (Becoming the Kind of Boss Nov 10, 2017 11:00 AM 2.0 TB People Want to Work For)

ACWIWF15

$79

When Leadership Fails

Nov 15, 2017 1:00 PM

ACWLF08

$79

Giving Feedback That Delivers Results

Nov 20, 2017 10:00 AM 1.0 BE

2.0 AA

ACGFDR15 $39

Management/Consulting Construction Contractors: Accounting, Auditing, and Tax

Business Succession Planning and Exit Strategies

Date: Nov. 10, 2017 Time: 9 a.m.

CPE Credit: 5 AA/ 3 TB Course Code: AICCAAT8 Regular Price: $249 FICPA • $319 Nonmember The construction industry is one of the most unique when it comes to being in compliance with the various accounting and auditing standards. This course examines the core knowledge necessary to succeed and the key issues impacting construction accounting, auditing, and taxation. Find out what new developments may mean for you, your company, or your clients. In addition, this course explores the relationship between the contractor and the surety.

With construction comprising such a large portion of the economy and always growing, it is more important than ever for you to be on top of the very latest in accounting, auditing, and tax changes for the construction industry.

Date: Nov. 27, 2017 Time: 11:30 a.m.

CPE Credit: 8 TB Course Code: 4171450B Regular Price: $245 FICPA • $365 Nonmember Essential for CPAs who work with companies that will be transferred, this how-to course will tackle valuation specifics, including the income approach, market approach and underlying asset approach. You will also review how discounts impact value, including discounts for lack of control, lack of marketability and others. Learn how to structure deals and maximize a company’s value in preparation for its sale, as well as how family dynamics impact planning considerations.

Event Name

Credit

Course Code

2.0 TB

ACBPP08

$79

Insider Trading - Corporate Information Leaks and Nov 10, 2017 10:00 AM 2.0 TB Hedge Funds

ACIT22

$79

Crowd Funding - Debt & Equity

ACCFDE08

$79

Better Performance Plans: Think Like An Economist

48

NOVEMBER 10 - DECEMBER 31, 2017

Date

Start Time

Nov 10, 2017 1:00 PM

Nov 13, 2017 11:00 AM 2.0 TB

Price

Of Course!

Event Name

Date

Start Time

Crowd Funding - Donations and Pre-Sales

Nov 13, 2017 2:00 PM

Scenarios, Contingency Planning, & Simulation to Achieve Your Goals & Strategy CFO/Controller’s Roadmap to Organization Success With Integrated Planning, Forecasting, and Budgeting (PLF4)

Credit

Price

ACCFDP08

$79

Nov 13, 2017 10:00 AM 8.0 TB

ACSCP06

$195

Nov 14, 2017 9:00 AM

4.0 TB

SUPLF405

$139

Medicare and Its Gaps: What You and Your Clients Nov 14, 2017 2:00 PM Simply MUST Know

1.0 TB

ACMIG06

$39

Rolling Forecasts Replace Budget

Nov 14, 2017 9:00 AM

4.0 TB

ACRFRB06

$129

Workflow as a Best Practice

Nov 14, 2017 1:00 PM

4.0 TB

ACWBP08

$129

4.0 AA / SUFFFE06 4.0 TB

$219

Looking Ahead: Predicting Future Financial Issues Nov 16, 2017 9:00 AM and Their Impact on Accountants in Industry (FFFE)

2.0 TB

Course Code

Social Media 101: Know the Essentials for Your Business

Nov 20, 2017 11:00 AM 1.0 TB

ACSM15

$39

Fiduciary Accounting for Estates and Trusts

Nov 21, 2017 9:00 AM

4.0 AA

ACFAET12

$129

The Keys to the Success of an Organization: Increasing Efficiency in the Organization (INEO)

Nov 21, 2017 1:00 PM

2.0 TB

SUINEO02

$89

Why You Should Pay Attention to YouTube and How to Make it Work for You and Your Business

Nov 21, 2017 5:15 PM

2.0 TB

ACWYPA15 $79

Employment Law Update: Examining Critical Issues with FMLA, HIPPA, COBRA, ADA and More

Nov 30, 2017 9:00 AM

4.0 TB

AIELEC07

$159

Employment Law Update: Reducing Employer Liability

Nov 30, 2017 1:00 PM

4.0 TB

AIELRL07

$159

Retirement Advising: Accumulation and Decumulation Strategies

Dec 1, 2017

11:30 AM 8.0 TB

4172921C

$245

The Keys to the Success of an Organization: Negotiation Skills (NESK)

Dec 5, 2017

2:30 PM

2.0 TB

SUNESK03

$89

Adding Personal Financial Planning Services to Your CPA Practice

Dec 7, 2017

2:00 PM

2.0 TB

4173178A

$60

Advising Clients of Social Security Benefits

Dec 8, 2017

11:30 AM 8.0 TB

4171453C

$245

Pension and Profit-Sharing Plan Strategies

Dec 12, 2017 11:30 AM 8.0 TB

4171173C

$245

Mergers and Acquisitions: Fundamentals of Acquiring or Selling Mid-Market Companies and Professional Service Organizations

Dec 13, 2017 11:30 AM 8.0 TB

4172988B

$245

Construction Contractors: Special Tax and Accounting Considerations

Dec 15, 2017 11:30 AM 4.0 TB

4171115B

$245

Advanced Personal Financial Planning Update

Dec 18, 2017 11:30 AM 8.0 TB

4171033B

$245

Pricing on Purpose: The Eight Steps to Implementing Value Pricing

Dec 20, 2017 11:30 AM 8.0 TB

4173148B

$245

Business Law Essentials for Practitioners and Controllers (BLAW)

Dec 29, 2017 9:00 AM

SUBLAW05 $219

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

8.0 TB

www.ficpa.org

49

Of Course!

Management/Consulting

Of Course!

Tax Best Individual Income Tax Update (BITU)

Best Federal Tax Update (BFTU)

Date: Nov. 18, 2017 Time: 9 a.m.

CPE Credit: 8 TB Course Code: SUBITU21 Regular Price: $239 FICPA • $359 Nonmember This highly informative course responds to all of the latest tax law developments with a full update on changed requirements and a thorough discussion of the planning opportunities that you need to understand to help your clients respond effectively. You will come away from the course with the up-to-date knowledge you need to educate your individual tax clients and implement tax-saving ideas that will serve their ever-evolving needs -- especially in a year of significant tax law change.

Date: Nov. 17, 2017 Time: 9 a.m.

CPE Credit: 8 TB Course Code: SUBFTU31 Regular Price: $239 FICPA • $359 Nonmember The coming year promises plenty of challenges and opportunities for individual and business tax clients. Single party control of the presidency and both chambers of congress paves the way for the most unimpeded path to a major tax bill in many years. The Affordable Care Act (ACA) tax compliance provisions continue to confound employers, with new requirements hitting their effective dates this year -- while at the same time the potential for significant revisions or even repeal looms. The Protecting Americans Against Tax Hikes (PATH) Act made some of the former so called ‘tax extenders’ permanent, further extended others, and changed the substance of several.

Event Name

Date

Start Time

Credit

Course Code

Price

Advanced Tax Planning S Corporations

Nov 10, 2017 9:00 AM

8.0 TB

AIATPS05

$249

Estate and Life Planning Issues for the MiddleIncome Client (PMIC)

Nov 10, 2017 9:00 AM

8.0 TB

SUPMIC01

$219

Allocating Partnership/LLC Income, Losses and Debt to Partners

Nov 13, 2017 11:30 AM 4.0 TB

4173338D

$120

Buying and Selling Corporate Businesses: Asset Sales

Nov 13, 2017 3:30 PM

4.0 TB

4173114B

$120

Doing Business with the IRS: IRS Penalties and How to Get them Abated

Nov 13, 2017 11:00 AM 1.0 TB

ACIRS308

$39

Doing Business with the IRS: Overview of the IRS

Nov 13, 2017 9:00 AM

1.0 TB

ACIRS108

$39

Doing Business with the IRS: Statute of Limitations

Nov 13, 2017 10:00 AM 1.0 TB

ACIRS208

$39

IRS’ Tangible Property Regulations - How to Operate and Thrive With the Extremely Useful New Set of Tools

Nov 13, 2017 10:00 AM 6.0 TB

ACTPP15

$179

Most Tax Advantaged Ways of Getting Money Out of Your IRA or Pension Plan (GMOI)

Nov 13, 2017 10:00 AM 2.0 TB

SUGMOI03

$89

S Corporations: Qualification, Election and Termination

Nov 13, 2017 1:00 PM

2.0 TB

4173330B

$60

1099 Changes and Best Practices

Nov 14, 2017 9:00 AM

2.0 TB

AC109901

$85

International Tax Controversies With the IRS: Procedural and Substantive Issues

Nov 14, 2017 2:00 PM

2.0 TB

4173035A

$60

Preparing C Corporation Tax Returns for New Staff and Para-Professionals (PCTR)

Nov 14, 2017 9:00 AM

8.0 TB

SUPCTR02

$219

Complete Guide to Payroll Taxes and 1099 Issues (CGPT)

Nov 15, 2017 9:00 AM

8.0 TB

SUCGPT04 $219

Top 50 Business Tax Mistakes Practitioners Make and How to Fix Them (BTBB)

Nov 15, 2017 9:00 AM

8.0 TB

SUBTBB04

50

NOVEMBER 10 - DECEMBER 31, 2017

$219

Of Course!

Event Name

Date

Start Time

Credit

Course Code

Price

Understanding Your Unclaimed Property Requirements

Nov 15, 2017 12:00 PM 1.0 TB

ACUYU06

A Practical Guide to Identifying, Gathering & Documenting a Sustainable Research Tax Credit Claim

Nov 16, 2017 11:00 AM 1.0 TB

WEBNAR35 $39

Basis Calculations & Distributions for PassThrough Entity Owners: Schedule K-1 Analysis

Nov 16, 2017 11:30 AM 8.0 TB

4172281B

$245

Taxation of Property Transactions

Nov 16, 2017 1:00 PM

4.0 TB

AITPT05

$159

Understanding FLSA Compliance (OVR3)

Nov 16, 2017 9:00 AM

3.0 TB

SUOVR301

$149

Year-End Tax Planning Ideas for Individuals (YEPI) Nov 16, 2017 7:00 PM

2.0 TB

SUYEPI02

$89

Advanced Individual Income Tax Return Issues (STRI)

Nov 17, 2017 9:00 AM

8.0 TB

SUSTRI01

$219

Form 990

Nov 17, 2017 9:00 AM

8.0 TB

AIF99005

$249

Guide to Depreciation Rules and Their Interaction with the Repair Regulations (DEPR)

Nov 17, 2017 1:00 PM

2.0 TB

SUDEPR05

$89

U.S. Taxation of Resident and Non-resident Aliens Nov 17, 2017 10:00 AM 2.0 TB (ATAX)

SUATAX02

$89

Preparing Individual Tax Returns for New Staff and Para-Professionals (PITR)

Nov 21, 2017 9:00 AM

8.0 TB

SUPITR02

$219

Tax Planning for Small Businesses

Nov 21, 2017 9:00 AM

4.0 TB

AITPSSB5

$159

Best Practices for Payroll Taxes and 1099 Issues

Nov 27, 2017 10:30 AM 8.0 TB

AIBPPT07

$249

Corporate Tax Planning: Actual and Constructive Distributions

Nov 27, 2017 3:30 PM

4.0 TB

4172917B

$120

IRAs: Contributions & Distributions for Traditional, Nov 27, 2017 11:30 AM 8.0 TB Roth, SEP & SIMPLE IRAs

4171306C

$245

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

Nov 27, 2017 9:00 AM

8.0 TB

SUSSRB08

$219

2017 Annual Tax-Planning Guide for S Corporation, Partnerships, and LLCs (TPGS)

Nov 28, 2017 9:00 AM

8.0 TB

SUTPGS04

$219

Annual Tax Update: Corporations and PassThrough Entities

Nov 28, 2017 9:00 AM

8.0 TB

AIATUC02

$249

2.0 TB

SUTRIT02

$89 $89

$39

What CPAs Should Know About Trust Instruments Dec 1, 2017 (TRIT)

1:00 PM

Repair Regulations: 2017 Update (REPR)

Dec 4, 2017

10:00 AM 2.0 TB

SUREPR01

Targeted 1040 Forms Update for the Occasional Tax Preparer (CASU)

Dec 4, 2017

9:00 AM

SUCASU01 $219

Avoiding Tax Malpractice

Dec 5, 2017

11:30 AM 8.0 TB

4173020C

$245

Foundations of IRS International Tax Reporting and Enforcement

Dec 5, 2017

1:00 PM

2.0 TB

4173318B

$60

Accountable Reimbursement Plans & the Impact on Employee Compensation

Dec 8, 2017

1:00 PM

2.0 TB

4173399X

$60

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

8.0 TB

www.ficpa.org

51

Of Course!

Tax (continued)

Of Course!

Tax (continued) Event Name

Date

Start Time

Credit

Course Code

Price

Fundamentals of 1031 Exchanges

Dec 8, 2017

11:30 AM 8.0 TB

4171492C

$245

Federal Taxation of Legal Marijuana

Dec 11, 2017 11:30 AM 4.0 TB

4173207B

$120

An Introduction to Tax-Free Reorganizations (ITFR)

Dec 13, 2017 1:00 PM

2.0 TB

SUITFR02

$89

IRS Controversies - What To Do When Your Client Gets Audited (IRSC)

Dec 14, 2017 1:00 PM

2.0 TB

SUIRSC01

$89

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

Dec 14, 2017 11:30 AM 8.0 TB

4171398B

$245

Buying and Selling S Corporations: Tax Planning Opportunities

Dec 15, 2017 11:30 AM 8.0 TB

4172317C

$245

S Corporations: Converting to C Corporation

Dec 18, 2017 1:00 PM

2.0 TB

4173334B

$60

Passive Activities and Rental Real Estate Income Tax Issues

Dec 22, 2017 11:30 AM 8.0 TB

4172531C

$245

Technology Cyber Security & Regulations - Challenges to the Accounting Practice

QuickBooks Online: A Cloud Accounting Solution to Meet Your Needs (QBOL)

Date: Nov. 15, 2017 Time: 2 p.m.

CPE Credit: 2 TB Course Code: ACCSR08 Regular Price: $79 FICPA • $109 Nonmember The vulnerabilities of information technology (IT) have spawned a proliferation of Privacy statutes that create new exposures and obligations to all organizations. This Course addresses the SEC (US Securities & Exchange Commission) views regarding disclosure obligations of Public companies and how they apply to accountants. It provides practical steps accounting firms can follow to identify cyber risks, measure exposures, improve information security while mitigating and transferring risk.

Date: Nov. 29, 2017 Time: 1 p.m.

CPE Credit: 2 TB Course Code: SUQBOL04 Regular Price: $89 FICPA • $119 Nonmember QuickBooks Online is the fastest growing QuickBooks solution. QuickBooks Online is a SaaS (Software as a Service) product that meets the needs of many small businesses. Additional features are available by subscribing to various apps that have been tested to work properly with QuickBooks Online.

Event Name

Date

Start Time

Credit

Course Code

Price

Dizzy New World of Cyber Investigations: Law, Ethics and Evidence

Nov 10, 2017 9:00 AM

2.0 TB

ACDNW08

$79

Streamlined Excel Reporting Series Session 1: PivotTable Fundamentals

Nov 10, 2017 11:00 AM 2.0 TB

AISERS17

$99

Digital Document Management Systems

Nov 14, 2017 10:00 AM 4.0 TB

ACDDMS08 $129

Simplifying Security of Online Passwords

Nov 14, 2017 10:00 AM 1.0 TB

AISSOP07

QuickBooks: Say Goodbye to Data Entry with Bank Feeds (QBBK)

Nov 15, 2017 7:00 PM

SUQBBK07 $89

52

NOVEMBER 10 - DECEMBER 31, 2017

2.0 TB

$59

Of Course!

Event Name

Date

Start Time

QuickBooks: Tips & Tricks for Accountants (QBTK)

Nov 15, 2017 4:00 PM

Are You Ready for a Software License Audit?

Credit

2.0 TB

Course Code

Price

SUQBTK02

$89

Nov 16, 2017 11:00 AM 2.0 AA

ACSLA08

$79

Data Breaches & Other Cyber Frauds: A 21st Century Risk to Your Organization

Nov 16, 2017 1:00 PM

4.0 AA

AIDBOC07

$159

Implementing and Maintaining ERP Accounting Systems

Nov 16, 2017 10:00 AM 4.0 TB

ACIMAS08

$129

Streamlined Excel Reporting Series Session 4: External Data and PivotCharts

Nov 17, 2017 2:00 PM

2.0 TB

AISERS48

$99

10 Steps to a Digital Office in the Cloud

Nov 20, 2017 12:00 PM 2.0 TB

AITSDO07

$99

Remote Access Best Practices

Nov 20, 2017 12:00 PM 2.0 TB

4173183B

$60

Using Microsoft OneNote as a MAP Handbook Tool

Nov 27, 2017 12:00 PM 2.0 TB

AIUMON07

$99

Microsoft Dynamics365 - Financials

Nov 28, 2017 2:00 PM

1.0 TB

4173388A

$30

MS PowerPoint - Advanced Techniques for Better Presentations

Nov 28, 2017 2:00 PM

2.0 TB

AIPPTA08

$99

Excel Financial Reporting and Analysis

Nov 29, 2017 11:30 AM 8.0 AA

4172154B

$245

QuickBooks: Customizing Reports (QBCR)

Nov 29, 2017 4:00 PM

2.0 TB

SUQBCR03 $89

Using Intacct to automate compliance with ASC 606 and IFRS 15

Dec 14, 2017 2:00 PM

2.0 TB

4173316B

$60

The Big Deal About Big Data

Dec 15, 2017 11:30 AM 4.0 TB

4173123C

$120

The New Power Query: Get and Transform Your Data in Excel 2016

Dec 18, 2017 1:00 PM

AINPQG04

$99

2.0 TB

SAVE THE DATE

April 19 - 20, 2018 • Caribe Royale, Orlando •

Don't forget our preconference ethics course April 18, 2018!

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

www.ficpa.org

53

Of Course!

Technology (continued)

Of Course!

In-Person CPE Course Descriptions Accounting and Auditing Update (4 hour)

Annual Accounting and Auditing Update

CPE Credit: 4 AA Course Number: AAU Learn about the new 2017 and 2016 Accounting Standards Codification and Updates. Areas covered will be Revenue Recognition, Leases, and Financial Instruments, and other important GAAP changes. Accounting (ASUs), auditing (SASs), preparation, compilation and review standards (SSARS 21, 22, and 23) from 2017 and 2016. Practical solutions to complex issues will be offered.

Participants will have the opportunity to ask questions and discuss issues they need information for.

CPE Credit: 8 AA Course Number: AAUA Learn about the new 2017 and 2016 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 2017 and 2016. Additionally, the new SSARS 22 and SSARS 23 will be explored, as well as discussions on quality control, peer review, and ethic’s 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.

Accounting and Reporting for Not-for-Profit Organizations

Best Federal Tax Update Course

CPE Credit: 8 AA Course Number: FSNPO This course provides you with the tools necessary to enhance your not-forprofit accounting skills and create value-added services to clients. We take you beyond the theory through a case-study-intense, highly interactive, classroom environment where you will examine, evaluate, and perform case studies enhancing your working knowledge of fundamental not-for-profit accounting and reporting, presentation requirements, note disclosures unique to not-for-profits, and options allowed under GAAP.

CPE Credit: 8 TB Course Number: BFTU Last year, legislators and rule makers delivered challenges and opportunities for individual and business tax clients. The Protecting Americans Against Tax Hikes (PATH) Act made some of the former so-called “tax extenders” permanent, further extended others, and changed the substance in some. Major changes to Social Security file-and-suspend and restricted application rules are forcing a total rethinking of many individual long-term planning strategies. The Affordable Care Act (ACA) tax compliance provisions continue to confound employers, with new requirements hitting their effective dates this year. These are a few of the changes that will affect your clients this year, and they will look to you to understand the issues and develop a plan that serves their best interests. Tax advisors will be fully updated on the most important legislative and regulatory developments of the season as well as major trends and changes in the case law. Included is full coverage of all tax implications with a view toward planning. Updated for coverage of the NEW Department of Labor exemption classification and overtime requirements.

June 13-16, 2018 Disney’s Contemporary Resort www.ficpa.org/mega = Live Conference Simulcast 54

NOVEMBER 10 - DECEMBER 31, 2017

•

= Seminar Days

•

= Take Two!

•

= Value-Priced Seminars

Of Course!

CPE Credit: 8 TB Course Number: BITU This highly informative course responds to all of the latest tax law developments with a full update on changed requirements and a thorough discussion of the planning opportunities that you need to understand to help your clients respond effectively. You will come away from the course with the up-to-date knowledge you need to educate your individual tax clients and implement tax-saving ideas that will serve their ever-evolving needs.

Best S Corporation, Limited Liability and Partnership Update Course CPE Credit: 8 TB Course Number: BCPE Practitioners need to keep abreast of all tax changes affecting pass-through 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.

Compilation and Review: Issues and Updates CPE Credit: 8 AA Course Number: COMP Learn about the new 2017 and 2016 preparation, compilation, and review professional standards, which represent many significant changes in authoritative professional standards like SSARS 21, 22, and 23. Engagement Letters, Reports, Disclosures, Documentation, and Ethical considerations from the newly Revised Code of Professional Conduct are explained, discussed, and examples are given for illustrations. Attest vs nonattest issues are dealt with including independence and 1.295.

Compilation and Review: Issues and Updates (4 hour) CPE Credit: 4 AA Course Number: COMP4 Learn about the new 2017 and 2016 preparation, compilation, and review professional standards, which represent significant changes in authoritative professional standards like SSARS 21, SSARS 22, and SSARS 23. Engagement Letters, Reports, Disclosures, Documentation, and Ethical considerations from the newly Revised Code of Professional Conduct are explained, discussed, and examples are given for illustrations. Selected Attest vs nonattest issues will also be covered. Finally, Selected Independence and Ethics 1.295 concepts are handled.

Complete Guide to the Yellow Book CPE Credit: 8 AA Course Number: YBYB The Yellow Book is a comprehensive document containing general standards, performance standards, and reporting standards for audit and attestation engagements. The purpose of this course is to increase your confidence and proficiency in performing Yellow Book engagements by equipping you with a thorough understanding of the standards.

Comprehensive Accounting Issues of Estates and Trusts: Fiduciary Accounting and Tax Issues CPE Credit: 8 AA Course Number: FACT05 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. = Live Conference Simulcast

•

= Seminar Days

Condos and HOAs: Advanced Accounting, Auditing and Other Issues CPE Credit: 8 AA Course Number: CHAI00 Examine and evaluate the most difficult and frequently found accounting and auditing issues in Common Interest Realty Associations (CIRAs) for 2017. Issues covered are: SSARS 21, 22, and 23, new engagement letters, reports, engagement administration, and ethical issues for time-share, residential and commercial condominium associations (condos), and Homeowners’ Associations. We will also discuss independence, Revised Code of Professional Conduct 1.295 for nonattest services performed for attest clients, when to capitalize assets, start-up situations, and transitions (turn-over) between developers and unit/home owners. Issues involving bad debts and budgeting in a recession period will also be discussed. And finally, state statutes and FACs for Florida specific issues will be covered.

Condos and HOAs: Advanced Accounting, Auditing and Other Issues (4 hour) CPE Credit: 4 AA Course Number: CHAI405 This presentation provides a 2017 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, SSARS 22, and SSARS 23 for preparation, compilation, and review engagements, engagement letters, reporting, reserve issues, and turnover situations for residential and commercial condominium associations (condos), homeowners’ associations, time-shares, and cooperatives. It covers 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 what is authoritative GAAP.

Construction Industry Accounting and Financial Reporting CPE Credit: 4 AA, 4 TB Course Number: CIAFR00 The course materials are applicable to both CPAs providing services to construction contractors as well as CFOs, controllers and internal accountants.

This seminar will include a review of the basic principles of construction accounting and taxation and address financial management and reporting issues encountered in the construction industry. The discussion will include updates on construction GAAP and GAAS and recent tax legislation applicable to the industry.

Current Federal Tax Developments CPE Credit: 8 TB Course Number: CFTD00 This fast-paced, one-day course covers the latest developments in federal taxation, updated biweekly, with emphasis on real world applications. This program is always applauded for its relevance and coverage of practical issues. Emphasis on current issues, planning, and strategy will keep participants interested all day.

Learn how to avoid penalties, how to use IRS “Frequently Asked Questions” to answer tough questions relating to new laws, how to plan for the new “Medicare Tax” and other tax provisions in the Affordable Care Act, how to change over 150 accounting methods automatically with no user fee, and much more.

Estate and Gift Taxation of Nonresident Aliens in the United States CPE Credit: 8 TB Course Number: EGTNR00 This course is 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.

•

= Take Two!

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

•

= Value-Priced Seminars www.ficpa.org

55

Of Course!

Best Individual Income Tax Update Course

Of Course!

Estate and Gift Taxation: Planning and Compliance

Governmental and Not-for-Profit Annual Update

CPE Credit: 8 TB Course Number: EGTP00 All tax is not income tax. In the complex area of wealth transfer planning, the best advisors anticipate opportunities and help clients develop long-term strategies to pay as little tax as possible on transfers during their lifetime or at death.

This program introduces participants to the specialized area of wealth transfer taxation. It also serves as a review for those who want to understand how the most recent changes in the law will apply to common wealth transfer planning. That knowledge is a critical component of what a tax advisor must know to effectively serve individual clients.

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- for-profits.

Ethics: Protecting the Integrity of Florida CPAs (4980) CPE Credit: 4 ETH Course Number: ETH As professionals, CPAs often face complex and challenging ethical situations. This course provides a framework to assist CPAs address their ethical and regulatory obligations and comply with professional requirements. Through interactive discussion, we will explore recent trends in business and professional ethics along with the application of specific rules and requirements applicable to CPAs. Our focus will be on the obligations imposed on CPAs by the Florida Statutes, the Rules of the Florida Board of Accountancy, and the AICPA Code of Professional Conduct. The course fulfills the biennial ethics requirement for Florida CPAs and is designed for professionals in public practice and those working in industry or government.

Federal Tax Camp CPE Credit: 8 TB Course Number: SATC 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. This course will provide full coverage of all tax changes with a view toward planning and is updated for coverage of the NEW Department of Labor exemption classification and overtime requirements.

Florida Sales and Use Tax Issues CPE Credit: 2 AA, 6 TB Course Number: SUT10 Learn critical, need-to-know information regarding sales and use tax in Florida for public CPAs with Florida business clients and CPAs who work for companies doing business in Florida. Additionally, the course will review the 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.

NEW! Integrating Audit Data Analytics into the Audit

Process

CPE Credit: 8 AA Course Number: AUDA00 This course introduces the concept of audit data analytics, provides a brief overview of what audit data analytics are, and illustrates how these tools can be integrated into the current audit process (i.e. show a few examples of how these tools can be used in the risk assessment, planning, control testing, substantive testing, etc.).

International Tax Boot Camp Miami Jan. 10, 2018 CPE Credit: Up to 7 CPE Hours Course Number: ITCBC New to the field of international taxation? Join us for the return of our popular International Tax Boot Camp (6 CPE) on Jan. 10, 2018, at the five-star JW Marriott Miami. This introductory program covers the basics of international inbound and outbound taxation and prepares you for the topics to follow in our full conference (separate registration required).

International Tax Conference Miami or Online Jan. 11 – 12, 2018 CPE Credit: Up to 16 CPE Hours Course Number: ITC 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 Jan. 11 - 12, 2018, 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.

Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know CPE Credit: 4 AA Course Number: INRR4 The new accounting standard for revenue recognition has finally been released!

With the issuance of FASB ASU No. 2014-09, Revenue from Contracts with Customers, FASB has completed a convergence project with the IASB to improve financial reporting by creating common revenue recognition guidance for U.S. GAAP and IFRS.

Partnership and LLC Taxation: Advanced Issues CPE Credit: 8 TB Course Number: PTAI This program covers allocation of basis in debt, step up in basis upon transfer, disguised sales, abandonment of partnership interest, special allocations of income and deductions, reallocation of depreciation among partners, reporting income from forgiveness of indebtedness, determining an LLC member’s selfemployment income, and more.

This is the program that gets participants ready to help their clients plan partnership and limited liability company transactions to minimize taxes.

= Live Conference Simulcast 56

NOVEMBER 10 - DECEMBER 31, 2017

•

= Seminar Days

•

= Take Two!

•

= Value-Priced Seminars

Of Course!

CPE Credit: 8 TB Course Number: REPG00 Taxation specific to the real estate industry is replete with special tax laws that are complex and associated with the real estate industry. The current tax laws and regulations may determine the profitability when acquiring and disposing of real property. Special tax laws have been promulgated to mitigate the tax burdens, which in turn may determine returns on investment in real property. The partnership entity is the most commonly used form of ownership when acquiring or constructing real property.

This seminar explores how partnership taxation applies in many areas of the real estate industry.

Red Flag Issues: Areas the IRS Attacks in Examinations CPE Credit: 8 TB Course Number: RFI00 Based on recent areas of IRS activity, this course will look at various topics that have been problematic for taxpayers or where the IRS has indicated a special interest. This course will detail cases and rulings that outline areas of conflict, emphasizing the key areas of IRS attack on taxpayer positions. This course will outline how the CPA can counsel clients in these areas to strengthen the taxpayers’ case in the event of examination.

NEW! Reviewing Partnership Tax Returns: What Are

You Missing?

CPE Credit: 4 TB Course Number: PTRM4 Join us as we discuss the common errors practitioners make on partnership tax returns that are often missed by review staff. The intent is to sharpen skills for reviewers by examining case studies and discussing issues where additional information from the client may be warranted and areas of tax law where proper treatment requires additional analysis and information.

Multiple issues will be discussed including income, deductions, K-1 reporting, and more! This course follows a highly illustrative case study format to increase participant comprehension and retention.

NEW! Reviewing S Corporation Tax Returns: What Are

You Missing?

CPE Credit: 4 TB Course Number: STRM4 Join us as we discuss the common errors practitioners make on S corporation tax returns that are often missed by review staff. The intent is to sharpen skills for reviewers by examining case studies and discussing issues where additional information from the client may be warranted and areas of tax law where proper treatment requires additional analysis and information.

Multiple issues will be discussed including income, deductions, K-1 reporting, and more! This course follows a highly illustrative case study format to increase participant comprehension and retention.

State and Local Government Accounting Conference Orlando or Online Aug. 24 – 25, 2018 CPE Credit: Up to 16 CPE Hours Course Number: SLGAC As a CPA working in or with government, you must be ready to adapt to changes on the fly. Join us in Orlando on August 24 – 25, 2017, for two full days of sessions lead by the experts in the field. This is the only FICPA conference dedicated entirely to the needs of CPAs working in government – don’t miss it.

NEW! The Bottom Line on the New Lease Accounting

Requirements

CPE Credit: 4 AA Course Number: LEAS400 How do the leasing requirements in the new standard differ from current GAAP? This course addresses that question by focusing on the basic core principles of the new standard. Discussion includes basic identification, recognition, measurement, presentation and disclosure requirements. Case study exercises are included to illustrate application of the new standard.

This course discusses the lessee accounting model, including lease classification, amortization of the right-of-use asset, and interest on the lease liability. This course also discusses the lessor accounting model, including profit recognition and collectability.

The New Lease Accounting Standard: How Ready Are You? CPE Credit: 8 AA Course Number: LEAS The requirement to adopt and implement the New Revenue Recognition Standard is just around the corner. The new standard will standardize how companies will recognize revenue under U.S. GAAP. This course will review the new standard and address the latest developments, including changes in scope and the latest implementation guidance.

The New Revenue Recognition Standards: Now Is The Time To Prepare?

CPE Credit: 8 AA Course Number: REVR The requirement to adopt and implement the New Revenue Recognition Standard is just around the corner. The new standard will standardize how companies will recognize revenue under U.S. GAAP. This course will review the new standard and address the latest developments, including changes in scope and the latest implementation guidance.

Yellow Book: Government Auditing Standards

CPE Credit: 8 AA Course Number: EOYB00 Do you perform engagements in accordance with Generally Accepted Government Auditing Standards (GAGAS or GAS or the “Yellow Book”)?

This course provides an excellent baseline of information to accountants in understanding governmental auditing foundations, ethics, general audit standards, financial audit standards, attestation engagement standards, field work standards, and reporting standards for performance audits. It is essential that all auditors planning and conducting audits in accordance with Government Auditing Standards understand and be able to discern these concepts and standards in executing their responsibilities.

Valuation, Forensic Accounting and Litigation Services Conference Ft. Lauderdale or Online Jan. 11 -12, 2018 CPE Credit: Up to 16 CPE Hours Course Number: LC This conference brings together well known presenters from across the country, providing the latest information on Business Valuation and ForensicAccounting.

This is the only FICPAconference dedicated to this specialty.

To view a complete course listing,

visit ficpa.org/CPE = 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

57

Of Course!

Real Estate Partnerships: Get In, Get Out, Get Taxed

Of Course!

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!

Seminar Days Ft. Lauderdale Dec. 11 - 15, 2017 www.ficpa.org/ SeminarDaysFtLauderdale

NOVEMBER Seminar Days West Palm Beach Nov. 13 - 17, 2017 www.ficpa.org/SeminarDaysWPB

Seminar Days Jacksonville Dec. 14 - 15, 2017 www.ficpa.org/SeminarDaysJax Seminar Days Orlando Nov. 14 - 15, 2017 www.ficpa.org/SeminarDaysOrlando

Seminar Days Ft. Lauderdale November 14 - 16, 2017 www.ficpa.org/ SeminarDaysFtLauderdale

Seminar Days Miami Dec. 14 - 15 and 18 - 19, 2017 www.ficpa.org/SeminarDaysMiami

JANUARY 2018

Seminar Days Boca Raton Jan. 8 - 9, 2018 www.ficpa.org/SeminarDaysBocaRaton

Seminar Days Miami Nov. 16 - 17, 2017 www.ficpa.org/SeminarDaysMiami

International Tax Boot Camp Miami January 10, 2018

DECEMBER Seminar Days Coral Gables Dec. 4 - 6, 2017 www.ficpa.org/SeminarDaysCoralGables

International Tax Conference Miami January 11 - 12, 2018 www.ficpa.org/ITC

Seminar Days Tampa Dec. 5 - 7, 12 - 15 and 18 - 19, 2017 www.ficpa.org/SeminarDaysTampa

Valuation, Forensic Accounting & Litigation Services Conference Ft. Lauderdale January 11 - 12, 2018 www.ficpa.org/LC

Seminar Days Orlando Dec. 7 - 8, 2017 www.ficpa.org/SeminarDaysOrlando

58

NOVEMBER 10 - DECEMBER 31, 2017

January 11-12, 2018 Ft. Lauderdale Marriott North

Seminar Days Ft. Lauderdale Jan. 9 - 12, 2018 www.ficpa.org/SeminarDaysFtLauderdale

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: Protecting the Integrity of Florida CPAs (ETH) – 4980 4 Ethics hours Date Nov. 15 Nov. 17 Dec. 4 Dec. 5 Dec. 13

City Orlando Miami Coral Gables Tampa Ft. Lauderdale

Course Number ETH60 ETH65 ETH70 ETH75 ETH80

Member Price $99 $99 $99 $99 $99

Online Ethics

Ethics: Protecting the Integrity of Florida CPAs (ETH) – 4980 Date Nov. 10 Dec. 2 Dec. 15 Dec. 28 Jan. 19 OnDemand

Start Time 8:30 a.m.

9 a.m.

8:30 p.m.

1 p.m.

8:30 a.m.

OnDemand

Credit 4 ETH 4 ETH 4 ETH 4 ETH 4 ETH 4 ETH

Code ETHWBR09 ETHWBR10 ETHWBR11 ETHWBR12 ETHWBR13 ETHCL17

Type Webcast Replay Webcast Replay Webcast Replay Webcast Replay Webcast Replay OnDemand

Member Price $85 $85 $85 $85 $85 $75

Type Webcast Replay Webcast Replay

Member Price $85 $85

Online Ethics

Ethics: Protecting the Integrity of Florida CPAs in Industry Date Feb. 23 Mar. 27

Start Time 1 p.m.

8:30 a.m.

Credit 4 ETH 4 ETH

Code ETHIWBR3 ETHIWBR4

Online Ethics

Governmental Ethics: Protecting the Integrity of Florida CPAs (ETHG) – 6957 4 Ethics hours Date Dec. 8 Jan. 19

FLORIDA CPA TODAY

Start Time 8:30 a.m.

8:30 a.m.

Credit 4 ETH 4 ETH

Code ETHGWBR2 ETHGWBR3

Type Webcast Replay Webcast Replay

Member Price $85 $85

These courses comply with the ethics requirements for Florida CPAs established by the Florida Board of Accountancy.

www.ficpa.org

59

F L O R I D A

PRESORTED STANDARD U.S. POSTAGE

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

PAID

Tallahassee, FL Permit No. 144

Our payroll processing me Over 65% of Payroll Relief customers have switched has been reduced by 75%. from other systems. Why? — Zahid R., CPA

Because we created cloud-based Payroll Relief with one goal in mind: to turn payroll processing into a highly profitable service with virtually no compliance headaches for accountants.

And Payroll Relief users and industry experts tell us we’ve done a pretty good job.

Our payroll processing me has been reduced by 75%. — Zahid R., CPA

I’ve more than doubled my payroll billing in just two years using Payroll Relief. — Kris D.

Highest Rated!

5 Years Running, CPA Prac ce Advisor

The key to our stellar performance: an unprecedented level of automation. With the Payroll Relief solution, you don’t have to worry about doing direct deposit, paying payroll taxes or child support, or filing payroll tax returns.

Payroll Relief handles all of that automatically, on time, and with 100% accuracy - guaranteed. You can even I’ve more than doubled my eliminate data entry and the need to print checks in your office. And you get all this power for as little as $0.45 payroll billing in just two years per paycheck.

using Payroll Relief. — Kris D.

Visit AccountantsWorld.com/Payroll or call 888.999.1366 to schedule a personalized demo.

Relief PR Payroll by

ÂŽ

AccountantsWorld

ÂŽ

A be er alterna ve for professionals