Winter 2019 - Florida CPA Today | Volume 35, Number 1

WINTER 2019 | VOLUME 35, NUMBER 1

First Time Penalty Abatement:

Beware Low-Hanging Fruit

PAGE 11 Cashing Cryptocurrency Can Cause Confusing Consequences

PAGE 26 Giving a voice to the CPA profession

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CONTENTS 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 All articles submitted to Florida CPA Today are subject to technical review, Editorial Committee review, space availability, and editing requirements and restrictions.

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

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Statements expressed herein are those of the identified authors and not necessarily those of the Florida Institute of Certified Public Accountants, Inc. (FICPA), 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 quarterly by the Florida Institute of Certified Public Accountants, Inc., 3800 Esplanade Way, Suite 210, Tallahassee, FL 32311. Telephone: (850) 224-2727 or (800) 342-3197. Visit our website at ficpa.org.

COVER STORY

First Time Penalty Abatement: Beware Low-Hanging Fruit

FEATURES

11

DEPARTMENTS

Cashing Cryptocurrency Can Cause Confusing Consequences ENDORSED PARTNER CONTENT

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.

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Š 2019 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.

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Visit issuu.com/ficpa to access and download the digital version of Florida CPA Today.

WINTER 2019 | FLORIDA CPA TODAY

1

PRESIDENT'S MESSAGE

2019 Strategy Focus on YCPAs, Members While I don’t relish colder weather, I am fond of the opportunity that each New Year brings to reassess, renew and reset. Your FICPA has been readying its plans for 2019, with you in mind. You can count on us to continue delivering quality education, legislative representation and keeping you up to date on our profession.

DEBORAH L. CURRY CPA, CGMA

Look to ficpa.org and future announcements for more information about these and other FICPA member opportunities.

Happy New Year!

New this year are; • Workplace Diversity and Inclusion programs to help guide your company in attracting and retaining the best talent • Regional Town Halls showcasing accounting marketplace and new FICPA programming opportunities for CPAs • Emerging Leader Development and Recognition Initiatives to help YCPAs develop the skills they need in carrying our profession forward • Inspiring Scholarship Night Award Gatherings returning to Tampa Bay, along with new events in Miami and Orlando this fall. Student scholarship recipients join CPAs and sponsors for a marvelous blend of celebration, fellowship and fundraising.

Emerging Leaders (EL) is a year-long leadership engagement program for younger members. YCPAs (35 and under) apply for the program in the spring.

Each July a new class begins its journey.

Participants must successfully complete four components for graduation – two regional sessions, a local community service project plus the statewide Emerging Leaders Summit (ELS). The Summit (January 22-24 in Tallahassee) brings YCPAs together for three intensive days focused on the future of the CPA profession, understanding key legislative issues and enhancing personal leadership skills.

This year’s class theme is communication. Class members began by taking the DiSC Behavior Assessment. After exploring their personal communication styles, the YCPAs gained insights for relating to others including co-workers, clients, civic leaders and elected officials.

The nationally-renowned “Communications Doctor” Susanne Gaddis is leading the 2019 Summit, tying all the communication lessons together. During the Summit, attendees put their new skills to the test as they visit the Florida Capitol and converse with elected officials about this year's key legislative issues. Said one recent EL graduate, "The program has provided invaluable insights on how to use my leadership skills to make a positive impact on the community at large."

L-R: Justin Thames, Johanna Eddy - Eddy Advisory, Paul Eschbach - EY, Deborah Curry, Kionne McGhee - State Representative District 117, Caridad Vasallo - VMBG Accounting, Claire Peng - MBAF, Robert Hodson – Berkowitz (Emerging Leaders Program Attendees Miami Oct. 4)

We will be accepting applications for the next EL class this spring. “The EL program is a unique opportunity for meeting key state leaders, practicing valuable leadership skills and networking with peers at the same time,” explained FICPA Emerging Professionals Manager Jennifer Allen. I will add that the EL program also is a lot of fun.

Look to ficpa.org and future announcements for more information about these and other FICPA member opportunities. Happy New Year!

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CHAIR’S MESSAGE

Anticipating Disruption Why it’s important to unlearn — and re-learn — what we think we know

I’ve been talking and writing a lot about change since my term as your Chair began. Truthfully, the word “change” doesn’t even begin to tell the story of what’s going on in the accounting profession and the FICPA – it’s disruption, and it’s more widespread than ever.

Take my own field of practice (and this issue’s featured topic): tax. Legislation has dramatically changed our practice over the past two years, but it wasn’t until late 2018 that we had clear regulations to reference.

We can’t wait for direction. We have to anticipate change and be proactive in our response to disruption.

GARY FRACASSI CPA, CGMA

The FICPA is working to help members in this respect. For example, we provided courses on Section 199A; published insight from Jonathan Ingber in the previous issue of Florida CPA Today; and hosted member discussions on FICPA Connect’s Fed Tax section.

I encourage you to reach out and let us know how the FICPA can continue to support you this tax season and beyond.

BUILDING AN ASSOCIATION THAT WORKS FOR YOU

We can’t wait for direction.

We have to anticipate change and be proactive in our response to disruption.

This past fall, I spent time touring the state, talking to committees and chapters, and meeting members – one of my favorite things about this “job.” I recently talked to a member who brought an issue to my attention. He has a hearing impairment and asked us to consider closed-captioning our webinars. We did the research, and I’m very proud to say that we’ll be rolling this out next month.

This is just one small example of how we’re working to make the FICPA work better for members.

In our continuing effort to innovate and serve you better, we have started work on a new website and we expect it to launch at the end of the year.

I will keep you up-to-date on our progress in future columns.

A leadership website taskforce is working in tandem with the staff in Tallahassee to build a platform that will carry us into the future.

The duties of the task force include:

• Review the RFP to understand program design and developer responses; • Scan and identify other websites with design elements of interest; • View in-person demo(s) from developers; • Work with the FICPA team to choose a developer; • Review total cost and contract after choosing developer; • Receive updates on website development; • View & comment on developer template designs; • Test platform to ensure optimal user experience.

FICPA Website Task Force

I am always happy to hear feedback from FICPA members. If you have any questions or concerns about your membership, please reach out to me at chair@ficpa.org.

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FLORIDA CPA TODAY | WINTER 2019

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FLORIDA CPA TODAY | WINTER 2019

PAST PRESIDENT NEWS

Past FICPA President Morton Weinberger Passed Away in November 2018 WEINBERGER, MORTON, died peacefully in his home in Aventura on Sunday, November 25th, after a brief illness. A truly outstanding professional, civic leader, and a remarkable gentleman, he was born in South Philadelphia 89 years ago to Harry and Beatrice Weinberger. Through determination, intelligence, creativity, and stubbornness, he rose to excellence in each area of dedication in his life.

Notwithstanding all that occurred in his nine decades of life, his true accomplishments and impact to this nation lie not only in his military service as an officer in the army, nor with his charitable activities particularly in his synagogue and the Greater Miami Jewish Federation, but rather with his accomplishments through the Florida Institute of Certified Public Accountants, the American Institute of CPAs, and the Florida Board of Accountancy, through which he impacted the profession of public accountancy nationally as well as in the State of Florida.

Through his presidency of the Florida Institute of CPAs and the FICPA Foundation, he accomplished significant objectives to raising the importance of the profession and its interrelationship with the state government in Florida. He spear-headed the institution of a fifth year educational requirement to become a CPA in Florida. Many states have since instituted similar educational requirements following his lead.

As a former partner of the national firms KPMG, and BDO Seidman, he served as an expert on management advisory services, small business practices, and as a consultant on litigation support and mediation. He served as a guest lecturer and instructor at the University of Miami, Florida International University, and for many state societies of CPAs throughout the nation. Mr. Weinberger had a B.A. from Central High School in Philadelphia, a B.A. from Temple University, and a B.B.A. from the University of Miami.

However, most importantly, above profession and philanthropy, he was married to Gwen, the love of his life, for 66 years, father of Marc (Karen), Barrett, and Cyndi (Ben) Schulman, grandfather of Michal Rose (Joe), Brittany (Matt), Michael (Paige), Jennifer, Aliza, Meryl (Jonathan), Elana (Andrew), and Hillary (Aaron), great-grandfather of Ethan, William, Brighton, and Levi, and brother to Noah (Madelene). Contributions may be made to the Morton and Gwen Weinberger Family Philanthropic Fund, c/o The Foundation of the Greater Miami Jewish Federation, 4200 Biscayne Blvd, Miami, Florida, 33137 Published in the Miami Herald on Nov. 27, 2018

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Saltmarsh, Cleaveland & Gund is proud to announce that Banc Compliance Group, LLC (BCG) has merged with the firm effective October 1, 2018.

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COMPANY NEWS

HBK Merges with Michael W. Monahan, CPA Firm HBK CPAs & Consultants (HBK) has signed an agreement under which the former Michael W. Monahan, CPA firm becomes part of HBK. The merger marks an expanded presence in the Sarasota, Florida region for HBK. Michael W. Monahan

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Kmetz, Nuttall, Elwell, Graham, PLLC Acquisition Kmetz, Nuttall, Elwell, Graham, PLLC, is proud to announce the acquisition of Hickey, Collins & Beach, Chartered effective Oct. 1, KEGA Staff 2018. In addition to this acquisition, former Hickey Collins & Beach partner Ralph Beach, CPA, MST, has joined KNEG as an associate partner of the firm.

Brian Elwell, CPA, has been named managing partner.

The firm will be renamed Kmetz, Elwell, Graham & Associates, PLLC, (KEGA), as of October 31, 2018.

WINTER 2019 | FLORIDA CPA TODAY

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First Time Penalty Abatement: Beware Low-Hanging Fruit

BY RUSSELL DUNN

BACKGROUND

Tax practitioners typically work with their clients to resolve tax return penalties. The common penalties are: 1. Failure to file (FTF)1 2. Failure to pay (FTP)2 3. Failure to deposit (FTD)3 There is developed law regarding the intent of penalties.

Tax penalties have been created to promote voluntary compliance through their punitive nature. A reading of the Internal Revenue Manual (IRM) Section 20.1.1.2.1 can refresh the reader’s recollection of these issues.

This article will analyze the current trends in penalty assessment as they relate to relief provisions. It is important to compare the impact of an abatement of penalty for reasonable cause (a statutory approach) versus an abatement utilizing the First Time Abate (FTA) administrative waiver relief provisions. As will be demonstrated, the use of reasonable cause, if applicable, will preserve the taxpayer’s right to an FTA in a subsequent year as well as reduce the overall balance due by accruals.

1 IRC 6651(a)(1), IRC 6698(a)(1), or IRC 6699(a)(1).

2 IRC 6651(a)(2) and/or IRC 6651(a)(3).

3 IRC 6656.

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FLORIDA CPA TODAY | WINTER 2019

IRM Section 20.1.1.3.2.1 (11-21-2017) contains the administrative rules promulgated by the Internal Revenue Service (IRS) for an FTA. According to the IRM, this administrative waiver was implemented in 2001 and is available for the three aforementioned penalties for a single return. IRS uses a software program, Reasonable Cause Assistant (RCA) to determine if FTA criteria have been met. If the RCA cannot make such a determination, the IRM directs the IRS employee to make such determination manually.

The Treasury Inspector General for Tax Administration (TIGTA) published the results of their audit entitled “Penalty Abatement Procedures Should Be Applied Consistently to All Taxpayers and Should Encourage Voluntary Compliance.”4 TIGTA found that “most taxpayers with compliant tax histories are not offered and do not receive the FTA waiver.”5 The report also stated that some taxpayers received FTA waivers though they qualified for reasonable cause relief which could have a negative impact on some taxpayers. TIGTA’s report recommended that IRS develop a process to address the negative impact for taxpayers who receive an FTA waiver though they qualify for an abatement based upon reasonable cause.

4 TIGTA Reference Number 2012-40-113.

5 Ibid.

UNINTENDED CONSEQUENCES

The potential impact for a taxpayer receiving an FTA while they qualified is twofold: 1. If a taxpayer is granted an FTA in 2016 and then has another penalty in 2018, the three-year look-back rule precludes relief in 2018. Had the taxpayer received relief in 2016 based upon reasonable cause, the 2018 penalty could then qualify for relief under an FTA. 2. FTA penalty abatements for the FTP penalty apply only to assessed penalty amounts but not to the related accrued amounts. The FTP assessed penalty plus accruals can be abated based upon relief from reasonable cause.

The IRS Office of Servicewide Penalties (OSP) has received an opinion from the Office of Chief Counsel dated September 28, 2017 regarding the automation of the FTA process. The conclusion reached in the opinion stated, “Automation of the existing FTA policy does not affect the Commissioner’s ability to exercise enforcement discretion with respect to the penalties included in the policy.”6 This opinion appears to give the IRS the authority to automate the FTA process.

Generally, unless otherwise specified, the IRM specifies the order in which penalty relief must be considered: 1. Correction of IRS error 2. Statutory and Regulatory exceptions 3. Administrative waivers 4. Reasonable cause7 METHODS FOR REQUESTING PENALTY RELIEF

Taxpayers can request relief from failure-to-file, failure-to-pay, and failure-to-deposit penalties in three ways, depending on their situation: • Before the IRS assesses a penalty, the taxpayer can file a penalty nonassertion request with a paper return to request that the IRS not automatically assess a penalty.

• After the IRS has assessed a penalty, the taxpayer can request penalty abatement, by writing a request for abatement of penalty letter or by calling the IRS. • After the taxpayer has paid the penalty, the taxpayer can request a refund using Form 843, Claim for Refund and Request for Abatement. The taxpayer must file the claim within three years of the due date of the return or filing date or within two years of the date the penalty was paid.

The first consideration should be whether reasonable causes exits. The FTA should be requested if reasonable cause cannot be argued. The IRS appears to be moving towards an automatic provision of an FTA. The Taxpayer Advocate Service (TAS) published a blog from the National Taxpayer Advocate (NTA), Nina E. Olsen dated August 29, 2018 entitled, “NTA Blog: The Systemic FTA Policy Currently Under Consideration by the IRS Would Override Reasonable Cause Relief and Jeopardize Fundamental Taxpayer Rights.” In this blog, the NTA provides the conclusion that the “stacking” that occurs under IRM 20.1.1.3 (11-21-2017) can cause disparate treatment of taxpayers. Ms. Olsen recommends an IRS policy that considers reasonable cause prior to the automatic application of an FTA. CONCLUSION

The professional tax community should be glad that TIGTA and the NTA are watching this issue closely. It appears clear from this analysis that a tax practitioner faced with a client who has been assessed penalties needs to consider whether abatement is warranted. The first consideration should be whether reasonable causes exits. The FTA should be requested if reasonable cause cannot be argued. The IRS appears to be moving towards an automatic provision of an FTA. If the IRS automatically provides an FTA, there will need to be procedural rules to request reasonable cause in place of the FTA. Those rules do not at present exist.

RUSSELL F. DUNN, MST,CPA,CGMA is a former IRS Revenue Agent and is a tenured professor of accounting and taxation at Broward College in Davie, Florida. He also maintains a CPA firm concentrating in IRS controversy. He has taught graduate and undergraduate accounting and tax courses at Florida Atlantic University (FAU) and Florida International University (FIU) where he has been Professor of the Year in the Executive Masters Science Taxation (EMST) program. He has also lectured for the FICPA for CPA CPE. When not enjoying his work in taxation, he competes in sailboat racing. He recently won the Nassau Cup for the second time joining Ted Turner in this exclusive club.

6 Office of Chief Counsel memorandum PMTA-2018-2.

7 IRM 20.1.1.3 (11-21-2017)

WINTER 2019 | FLORIDA CPA TODAY

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Cashing Cryptocurrency Can Cause Confusing Consequences: The Tax Consequences of Cryptocurrency Investments

BY NATHAN WADLINGER, ESQ., CPA AND CAROL A. VANCE, ESQ., CPA

I

f an investor purchased $100 in Bitcoin on January 1, 2011, that investor would have acquired 333.33 bitcoins valued at $.30 each. The sale of that at the peak of the market would have yielded $6,594,267 — an astonishing return on investment! The increasing interest in and transactions of Bitcoin pushed the value of a single Bitcoin to a peak value on December 17, 2017, of $19,783, after which it began a precipitous decline that has not appeared to reach bottom at this writing. One thing is clear regardless of the price: Bitcoin and other cybercurrencies are hot and tax preparers have to keep pace.

WINTER 2019 | FLORIDA CPA TODAY

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INTRODUCTION

Cryptocurrency, which is a type of virtual currency, is a decentralized digital currency that utilizes encryption tactics through blockchain. The use of blockchain can solve many issues related to barter and currency transactions that a traditional currency cannot, including issues related to digital trust Blockchain principles are utilized to mitigate trust related issues by securing financial transactions, controlling and limiting the creation of additional units of currency, and verifying the transfer of assets. Bitcoin is just one of many types of cryptocurrency. Some other popular forms include Ethereum, Dash, Zcash, Monero, and Litecoin.1 This article considers the general federal income tax consequences related to buying and selling cryptocurrency as an investment.

Bitcoin will be used in the discussion, but the application will be the same for all forms of cryptocurrency.

THE NEED FOR GUIDANCE

With all of the Bitcoin buzz over nearly a decade, it is interesting to note the delay in tax guidance for cryptocurrency type transactions. It was not until 2014, five years after Bitcoin was first made available to the public, when the IRS released Notice 2014­21. And while the notice views virtual currency as a digital representation of value that functions as a medium of exchange, it distinguishes virtual currency from real currency because it lacks legal tender status in any jurisdiction.2 Because of this distinguishing feature the notice views virtual currency as property for U.S. federal tax purposes.3 Therefore the general tax principles that apply to property transactions also apply to transactions using virtual currency.4 For investment cryptocurrency transactions we apply three familiar steps.

STEP 1: THE AMOUNT OF GAIN OR LOSS REALIZED

When cryptocurrency is sold for cash or exchanged for property or services, the taxpayer must realize gain or loss on the difference between the amount of cash or fair market value of property and services received and the taxpayer's adjusted basis in the cryptocurrency.5

STEP 2: THE AMOUNT OF GAIN OR LOSS RECOGNIZED

Unless specified by another rule, the realized gain or loss will be recognized and therefore reported on the tax return (subject to loss limitations rules).6 For sales or exchanges of cryptocurrency before 2018, the sole possibility for non-recognition of gain or loss were the §1031 like-kind exchange rules; however, the Tax Cuts and Jobs Act of 2017 narrowed the benefits of §1031 to only apply to real property.7 Therefore, the realized gain or loss post 2017 will be recognized.

STEP 3: THE CHARACTER OF THE GAIN OR LOSS RECOGNIZED

If the cryptocurrency is investment property (as with most taxpayers holding stocks and bonds), it will be treated as a capital asset8; therefore the taxpayer will recognize capital gain or loss on the sale or exchange.9 If the cryptocurrency is not held as a capital asset (e.g., inventory in the hands of a dealer in cryptocurrency),10 the taxpayer will recognize ordinary gain or loss on the sale or exchange. If the transaction results in a gain and the characterization is treated as short-term capital (the holding period is one year or less)11 or ordinary, the ordinary tax rates apply.12 In contrast, long term capital gain transactions result in the application of13 the preferential tax rates: 0%, 15%, or 20%.14 While not addressed in the notice, the net investment income tax of 3.8% would also apply to these cryptocurrency transactions.15 The tax consequences of the sale or exchange of cryptocurrency are very similar to securities transactions; nevertheless, there are some differences that can be problematic. One major difference lies in determining the adjusted basis and holding period of cryptocurrency. Security transactions are made in a brokerage account, while cryptocurrency trades occur within wallets that are held either with a third-party exchange or on the user's electronic device. This creates an interesting issue that unfortunately Notice 2014-21 does not address as it references IRS Publication 551, Basis of Assets, for the determining cryptocurrency basis but does not provide any insight as to whether virtual currency should be characterized as a security, commodity, or other type of prop6 I.R.C. § 1001(c)

1 For additional forms of cryptocurrency that are readily traded please see the market listings at www.coindesk.com.

2 Notice 2014­21 3 Notice 2014­21 4 Notice 2014­21 5 I.R.C. § 1001(a)

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7 8 9 10 11 12 13 14 15

I.R.C. § 1031(a) I.R.C. § 1221 I.R.C. § 1222 I.R.C. § 1221(a)(1) I.R.C. § 1222(1) I.R.C. § 1 I.R.C. § 1222(3) I.R.C. § 1(h) I.R.C. § 1411

erty.16 The Commodity Futures Trading Commission has classified Bitcoin as a commodity.17 But other cryptocurrencies could be classified as securities or other types of property.

This creates a potential disparity in the application of rules for cryptocurrency transactions and is one of just many issues that have been raised by the AICPA and other leading groups requesting more guidance on cryptocurrency.18 LOOKING INTO THE FUTURE

If our investor sold the $100 investment in Bitcoin for the $6,594,267 amount on December 17, 2017, the investor would have a long-term capital gain subject to net investment income tax of $6,594,167. One administrative problem is that in the last decade there has been a hesitation by many investors to report their gain even if the sale or exchange results in a very large amount like our hypothetical investor.

Many believed that these transactions could not be detected.

In fact, the IRS reported that for tax years 2013 through 16 Notice 2014­21 17 https://www.cftc.gov/Bitcoin/index.htm 18 AICPA Comment Letter on Notice 2014-21 Virtual Currency, located https://www. aicpa.org/content/dam/aicpa/advocacy/tax/downloadabledocuments/20180530-aicpa-comment-letter-on-notice-2014-21-virtual-currency.pdf.

2015, only approximately 800 individuals per year filed Form 8949, Sales and Other Dispositions of Capital Assets, to report Bitcoin transactions even though at the time CoinBase had had 5.9 million customers and served $6 billon exchanges in Bitcoin.19 This has caused the IRS to prioritize cryptocurrency reporting compliance and enforcement as a top goal of the agency.20 As cryptocurrency gains even more popularity and more states21 and organizations22 accept cryptocurrency as forms of payment or donation, the tax consequences related to cryptocurrency will become even more important.

NATHAN WADLINGER, Esq., CPA and CAROL A. VANCE, Esq., CPA

19 United States v. Coinbase, Inc., 2017 U.S. Dist. LEXIS 111756 (N.D. Cal., July 18, 2017).

20 New IRS Commissioner Brings Practitioner’s Perspective to Role, Paul Bonner, Journal of Accountancy, November 13, 2018. Located at https://www.journalofaccountancy.com/news/2018/nov/new-irs-commissioner-charles-rettig-201820122.html 21 Ohio has become the first state to allow payment of taxes using cryptocurrency.

See https://ohiocrypto.com/.

22 Many organizations now accept Bitcoin including donations by the UnitedWay. See https://www.unitedway.org/get-involved/ways-to-give/donate-bitcoin#.

WINTER 2019 | FLORIDA CPA TODAY

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ENDORSED PARTNER CONTENT

Are You Losing Money on Credit Card Processing?

Expert tips can help protect your practice from needlessly losing money on credit card payments BY: ERIC COHEN, CEO, MERCHANT ADVOCATE

T

he system allowing CPAs and businesses to collect money from clients can also be costing more money than it should—sometimes a lot more. That’s because hidden costs are potentially reducing a business’ bottom line without realizing it.

We all know that running a business costs money – all those typical expenses, such as rent, employee salaries and benefits, insurance, marketing, equipment, etc. If a business accepts credit cards—and almost everyone does—the capability can come with significant additional expenses. What most don’t realize is this revenue collection system may be acting as a “silent siphon,” slowly taking money out of a business.

There are ways to reduce this cost and to optimize the fees paid. Unfortunately for most people, the credit card industry has made it impossible to understand exactly what a CPA or business is paying for. To start with, there are hundreds of different cards (more than 700 VISA®, MasterCard®, and Discover Card® categories at last count), many of which have different costs spanning a very wide range: from 0.05 percent of the transaction total to over three percent of the transaction total.

On top of the hard cost of the credit card used, there are dues and assessments imposed by the card associations; monthly fees tacked on by the

14

processor; costs for equipment (often branded as free credit card equipment, however we all know nothing is truly free); gateway fees; transactions fees; PCI compliance and non-compliance fees – the list can go on and on.

Running client credit card transactions through CPA practice management software can also lead to increasing processing costs because there now is now an additional middle man to potentially take a piece of the firm’s hard-earned money.

YOUR RATE VS. ACTUAL COST

Choosing a credit card processor is not all about the rate. Many times I’ve been told, “I have the lowest rate, as we have looked at this expense many times.”

While that might in fact be true (although many times it isn’t, because it can be difficult to see what the true rate is), it doesn’t mean that a company truly has the lowest cost.

Other factors make up the total cost of accepting credit cards. In addition to the markup your processor is charging there is almost no way a business owner will ever be able to fully understand the intricacies of this industry.

So what is a CPA to do? Find a third party expert who understands every aspect of the industry, knows all the costs behind accepting cards, can help office staff digest the information can help in making sure a business is

FLORIDA CPA TODAY | WINTER 2019

processing both optimally and at the lowest cost. Following are a few of the key factors for minimizing credit card processing expenses.

WHAT ELSE IS THERE BESIDES PRICE?

Improper Procedures. First, an office must use proper procedures when accepting a card. It is entirely possible that the same client card taken by office staff is costing the business different fees depending on how it is accepted.

Most businesses should already understand that if the customer presents their card in person and it is swiped into the business’s terminal, the transaction costs less than when that same payment is taken at a later date and the card is not present. While many offices can’t avoid this issue, what most staff don’t know is that the information entered into a company’s credit card system when charging a card that is not present will determine the cost of the transaction. There can be several reasons why an office is not getting the lowest rate possible on each and every card not present transaction.

The individuals charging the card are not educated on proper procedure.

Staff can be too busy to be worried about the details.

A provider does not initially set up the business’ system correctly, perhaps because the sales person is unaware or

because the vendor knows it will make more money when company staff is not paying attention. Yes, this can be true. Depending on a company’s rate structure, it is actually more profitable for the processor if the office staff doesn’t enter in all the important information for each transaction.

Not employing proper procedure can siphon off anywhere between 0.5 to three percent of a CPA firm or business’s gross profit. Over time this can translate to over five percent of net income. Adding a few simple steps to daily office procedures can increase company income up to five percent.

Improper Coding. The credit card processing industry has made coding difficult. There are a couple of simple coding errors that can cost a business thousands of dollars a year.

When initially signing up for processing services, someone will usually help businesses in filling out the application.

Even if the application is completed perfectly, to be activated it must next be entered manually by the processor into their system. This manual entry step can introduce costly errors. For example, an error when inputting the CPA firm or business’s SIC (standard industry code) can potentially increase the cost for accepting certain types of credit cards.

I have seen this happen many times in my career. One particularly costly example I recall is a not-for-profit in the plastic surgery industry that was being charged thousands of dollars a year over what they should have

simply because someone entered the wrong code during initial set up.

Errors when entering how a business accepts cards. If the ratio between how often staff swipes a card vs. how often payments are taken remotely (over the phone or through the internet) is not accurate, this seemingly little mistake can once again cost a business thousands of dollars a year.

Unfortunately, these and other errors will normally go undetected as no one from the provider-side is monitoring to ensure that its customers are pro-

cessing optimally. Once a CPA firm or business is signed up and processing, a company will rarely talk to its processor unless something goes wrong.

What all merchants, including CPAs need is someone who works on their behalf, who is on their side, and whose incentive is to keep their processing costs as low as possible.

For more information, please contact:

Michael Dringus P: 732-952-0322 mdringus@merchantadvocate.com www.merchantadvocate.com

We save you money without switching processors!

Endorsed By

GET YOUR FREE ASSESSMENT: Michael Dringus 609-709-6985 mdringus@merchantadvocate.com www.merchantadvocate.com

WINTER 2019 | FLORIDA CPA TODAY

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ENDORSED PARTNER CONTENT

7 Reasons Why Cloud Hosting Services Are Important For Your Business

BY CHRISTOPHE RÉGLAT, PRESIDENT & CEO, COAXIS INTERNATIONAL

I

n September 2017, Deloitte was the target of a cyberattack that accessed data from a cloud-based email platform. Because of the company’s information security strategy – a cohesive program of services and tools to protect its data and reduce the risk of data loss – only a very few clients were impacted and there was no disruption to Deloitte’s ability to continue business operations.

You don’t have to be a multinational accounting organization like Deloitte to be vulnerable to cybercrime. In fact, the cybersecurity company Symantec found that 43 percent of such attacks worldwide targeted small businesses with less than 250 employees. Even more concerning, the U.S. National Cyber Security Alliance found that 60 percent of small companies were unable to sustain their business over six months following a cyberattack.

It’s no wonder, then, that 93 percent of organizations are now using cloud services in some form and 80 percent expect their IT budget to be cloudbased within an average of 15 months.

Cloud hosting services are an alternative to on-site data centers and IT infrastructures, and hosted by a third-party or external provider. These managed hosting service providers – also referred to as Cloud providers – can offer partially hosted solutions for specific applications (like Thomson Reuters) or fully managed solutions.

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Fully managed cloud hosting service providers offer many advantages to businesses of all sizes.

SECURITY

The reality of computer viruses is frightening. An estimated 57 percent of all computers have some form of virus with 74,000 new viruses being generated every day.

Secure cloud hosting of your firm's software programs and data files greatly minimizes the threat of cybercrime. In addition, some cloud hosting providers also offer a secure portal for clients to connect and share information with your firm.

COMPLIANCY

Using a cloud hosting service can eliminate the complexities involved in adhering to government and industry regulations. Accounting firms will want a cloud hosting provider that not only supports Service Organization Controls (SOC 1 and SOC 2), but also understands the details and demands of other regulatory compliances relevant to the financial industry, including the Gramm Leach Bliley Act, Sarbanes Oxley Act, Bank Secrecy Act and Payment Card Industry Data Security.

BUSINESS CONTINUITY

Business disruptions come in many forms, from wild fires and other natural disasters, to cyber-crimes. The impact of data loss or corruption can be costly and significant.

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Florida CPA Dan Henn learned the value of cloud hosting services when Hurricane Irma made landfall last year as a Category 4 storm with 130 mph winds. His firm in coastal Brevard County had recently implemented a fully hosted IT infrastructure plan that secured his network data and made it easily accessible. When the firm lost power for five days right before his clients had third quarter tax filings due on Sept. 15, Dan and his staff were able to work remotely from their homes and other locations that did not lose power.

MOBILITY

We live in a mobile world that has transformed the way people do business. Mobility can enhance productivity, communication and workforce flexibility.

Cloud solutions provide an in-office desktop experience – including software, apps, files and permissions – that allow CPAs to securely perform remote accounting and tax services from any device that connects to the Internet.

COST & EFFICIENCY

Maintaining an onsite server can divert both money and human resources away from other parts of a business that produce revenue growth.

Cloud hosting reduces IT costs by curbing the demands of maintaining an IT infrastructure and eliminating the significant capital expenses for hardware upgrades.

You don’t have to be a multinational accounting organization like Deloitte to be vulnerable to cybercrime. In fact, the cybersecurity company Symantec found that 43 percent of such attacks worldwide targeted small businesses with less than 250 employees. — Christophe Réglat

SCALABILITY

An accounting firm’s workforce and IT requirements often fluctuate in size and seasons. A cloud hosting service offers network scalability that can be tailored to a business’s changing requirements. IT resources (hardware and software) and network users can be added or removed from the network without wasted investment or time to scale.

“Cloud Vision 2020: The Future of the Cloud” recently surveyed industry influencers who predict that 83 percent of enterprise workloads will be in the cloud by 2020.

EASE OF IMPLEMENTATION

With the right provider, the transition from your current infrastructure to a fully managed cloud hosting service should be efficient and seamless. You’ll want a provider who can build your new system to replicate your current one as closely as possible. When your firm moves to the new system, workflow disruption and your staff’s learning curve should be as minimal as possible.

These seven features of cloud hosting services are a good starting point for any business considering how to plan their resources and business strategies for migrating to a cloud-based IT infrastructure.

COAXIS ad 2.pdf 24 11/29/18 9:40

CHRISTOPHE RÉGLAT is president and CEO of Coaxis International, an endorsed program for the FICPA. Coaxis provides CPA firms with a fully-hosted and managed network solution designed to remove the complexities of federal and industry compliances, curb the demands of maintaining an IT infrastructure, and greatly minimize the threat of cybercrime. For more information, call (850) 391-1022 or email lisa.bryant@coaxissolutions.com.

PM

CONCLUSION

Cloud hosting services provide a secure, reliable and remote connection to your IT infrastructure and data. Optimally, you want a company that provides: • Fully managed data hosting, meaning data plus applications, environment, emails and security.

• A single (not co-located) protected infrastructure. There is peace of mind that comes with knowing that damage to your company’s office, or other disruptions, will not impact the ability to access your protected data or your employees’ ability to do their jobs.

• Data access without limitations, other than an Internet connection. Employees can log in – often through a web portal or downloadable application – and access all of your company’s environment from anywhere in the world.

MANAGED

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FOR MAJOR FINANCIAL SOFTWARE

Private, Hosted Environment Customized for CPAs Affordable - Scaled to Accommodate Small to Large Size Firms QuickBooks® Hosting – Intuit® Authorized Provider

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Y

CM

MY

CY

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Financial Software Hosting Expertise: Thomson Reuters (CS Professional Suite), Wolters Kluwer (CCH Solutions), Intuit®, Drake Software, Sage Accounting and others

For more information: 850-391-1022 coaxissolutions.com/ficpa

Endorsed by:

Compliant with GLBA, HIPAA, and CJIS SOC 2 Type 2 Unqualified Audit Opinion

WINTER 2019 | FLORIDA CPA TODAY

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STAFF REPORT

Hurricane Michael: FICPA Delivers Supplies, Launches Recovery Resources

FICPA delivering relief supplies to those in need.

Lives were forever changed October 10 as Hurricane Michael, the thirdmost intense hurricane to make landfall in the U.S., made landfall in Florida’s Panhandle. Mexico Beach, Panama City and small rural towns such as Marianna sustained catastrophic damage before Michael made its way through Donalsonville Georgia and beyond.

and businesses that sprang to action and continue lending support to the hard-hit Panhandle communities.

Rebuilding will take years.

Additionally, the FICPA is offering The Hurricane Michael Recovery Assistance website for its members.

The site at https://michael.ficpa.org

As winds of up to 155 mph receded, the FICPA and many of its members quickly organized aid for our Panhandle members in need. Carr Riggs & Ingram CPAs agreed to use their Panama City office as a relief distribution site. The FICPA gathered supplies and made two deliveries to CRI including tarps, bottled water, food, diapers, bleach, clothing and more.

The FICPA is proud of the many CPAs 18

FLORIDA CPA TODAY | WINTER 2019

includes an office space matching service, technical tax and disaster pronouncements from DOR, IRS, FEMA and others; and a host of recovery resources for CPAs and their clients.

JAN DOBSON, CAE, sr. director, FICPA Scholarship Foundation

Former Finance Manager at the NH Society of Certified Public Accountants with over 30 years of experience. Visit my website for more information.

Karen Casey P: (727) 223-3847 - Clearwater, FL kcasey@kcaseybookkeeping.com

Making our expertise and proficiency work for you and your clients

STAFF REPORT

FICPA Offers Diversity Training A focus on diversity, inclusion and equality (D&I) is necessary in today’s society, and there is no denying that ensuring workplace equality is the right thing to do. It is fair to say that CPAs firms, as well as other companies, embrace the values of D&I. Many, however, struggle in deploying visible processes to ensure that these values are demonstrated through workplace strategies, practices and activities.

Through a generous grant from Deloitte, the FICPA is providing D&I training to its members. Participants learn keys to developing an inclusive culture, and steps for strategically taking D&I to next level. With Deloitte’s sponsorship and support, the FICPA launched its initial D&I roundtables last fall. The regional roundtables were attended by 38 FICPA members and moderated by FICPA President-CEO Deborah Curry.

In 2019, FICPA members are invited to participate in Phase II D&I training opportunities at the FICPA Mega CPE Conference at Disney’s Contemporary Resort, June 13.

Deloitte’s Officer of Diversity and Inclusion, Christina Brodzik will keynote the conference. On the same day and location, FICPA members also are invited to attend the 2019 Women in Leadership Summit. At the Summit, Brodzik will facilitate a D&I roundtable where attendees will advance their leadership skills for building a diverse and inclusive work environment. More information for both events soon will be available on ficpa.org.

FICPA members join President-CEO Deborah Curry for D&I Roundtable Fall, 2018

D&I initiatives are not static programs. A truly inclusive culture is achieved through purposeful reviews of a firm’s workplace and continual D&I programming. Through its new D&I training, the FICPA is committed to helping member businesses successfully initiate crucial internal conversations, review current programs and explore implementation steps. The FICPA is grateful to Deloitte for its partnership and looks forward to working together in sharing this message with our members.

For more information about D&I resources or events, please contact Debra Kelly, debra@ficpa.org.

DEBRA KELLY, member connections manager

20 1 9 DIVERSIT Y AND IN CLU S IO N K E Y N OTE S P E A KE R

Christina Brodzik, Officer of D&I — Deloitte June 13 | Disney's Contemporary Resort FICPA.ORG/MEGACPE WINTER 2019 | FLORIDA CPA TODAY

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STAFF REPORT

2019 Horizon Awards Recognizing Tomorrow’s Leaders on Today’s Horizon

The FICPA is proud to announce the winners of its 2019 Horizon Awards, recognizing the brightest young CPAs at the forefront of our profession. Through service to our organization and their own, these YCPAs are advancing the CPA profession, working to better their communities and to support local economic development.

CHANDRA CLINES, CPA

KATHRYN HORTON, CPA, CMA, CIDA

Chandra is a senior in the tax and accounting services department at Saltmarsh, Cleaveland & Gund. Chandra has over five years’ experience in tax. Since moving to Tampa in 2015, she has been an officer in the FICPA West Coast Chapter andd serves on the Young CPA Committee. While at Florida Gulf Coast University, Chandra started Project Help, a crisis and sexual assault hotline.

She continues to volunteer there four hours a week. Chandra also helps her local community by serving as a mentor for Tampa Bay Wave and a foster mother of 2-3 children.

Kathryn is an Audit Manager at Marcum LLP. She is an industry leader in the use of data analytics for audit processes, specifically using CaseWare IDEA. Kathryn was the recipient of the 2017 U.S. IDEA User of Excellence Award. An active member with the Greater Fort Lauderdale Chamber of Commerce, Kathryn also is a member of the FICPA, Georgia Society of CPAs, and Institute of Management Accountants. She is a graduate of Leadership Fort Lauderdale Class XXII. Her community involvement includes volunteering with various not for profit organizations, including HANDY, Habitat for Humanity, Gilda’s Club and the Covenant House.

Kathryn is a current participant of the FICPA’s Emerging Leaders Program.

KELSEY GRIFFIN, CPA, CFE

Kelsey is a Partner with Markham, Norton Mosteller Wright & Co. She is an integral member of the firm's Litigation, Forensic Accounting, and Mediation Services team. Kelsey served as the chair of the FICPA’s Forensic Accounting & Litigation Services Conference Committee in 2016. A graduate of the 2012 Fort Myers Leadership Program hosted by the Greater Fort Myers Chamber of Commerce GFMCC), she was program facilitator for the 2013 leadership class, a member of the Board of Directors and co-founded the Leadership NEXT program. Kelsey has served as the chairperson for the GFMCC Women in Business (WIB) Apex Awards (2011 and 2012) and she was co-chair of the WIB Committee in 2013-14.

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BRIAN MANUEL, CPA, CFE

Brian is a manager with Carr, Riggs & Ingram. For more than nine years Brian has been providing tax and assurance services for closely held businesses, non-profit organizations, municipalities and state agencies.

He currently serves on the Board of Directors as the Treasurer of the Tallahassee Chapter of ACFEs. For several years he also has volunteered time to the FSU College of Business, working with their business incubator and helping teach students and young entrepreneurs about business planning, financial record keeping, and tax compliance. Brian actively serves as the FICPA YCPA Committee’s Vice-chair, and is in his third term of committee service.

Brian formerly served two terms on the FICPA APAS Committee. He is a member of the Boy Scouts of America Suwannee River Area Council Executive Board, the 2-1-1 Big Bend board of directors and Tallahassee Network of Young Professionals.

BRANDON MOTT, CPA

Brandon is a Director in Assurance Services and has experience providing assurance, consulting, and other accounting services. He began his career as an auditor with Thomas Howell Ferguson (THF). In the 11 years that he has been with THF, Brandon has risen to director, the firm's second-most senior position. Brandon is a mentor and coach to THF junior auditors. He serves on multiple committees within the firm and works tirelessly to help the staff and clients achieve their goals. He is a member of FICPA, AICPA and graduate of McGladrey Alliance Breakthrough Leaders Institute. He previously served as the Loaned Executive for United Way of Big Bend.

DANIEL “DANNY” NIEDA, CPA, ABV

Danny is a co-founder and partner of Lee & Nieda LLP responsible for overseeing the firm’s tax and business valuation practices. He began his accounting career with PwC, as a manager in the NYC mergers & acquisitions tax practice. Danny’s entrepreneurial spirit brought him to South Florida in 2016, where he eventually started his own firm with Keungling Lee, CPA. Danny joined the FICPA and the Construction Industry Conference planning committee in 2015, later becoming committee chair. He volunteers time to many financial literacy programs for children in underserved communities and teaches countless free personal finance courses through the Financial Peace University curriculum.

DREW SUPERSTEIN, CPA

Drew is Tax Manager at Superstein & Superstein, PA. He is dedicated to promoting the profession, adhering to ethical work standards and giving back to his community. Currently, Drew is serving the board and finance committee of the YMCA of Greater Hollywood. He is a member of the BNI Business Exchange in Boca Raton, the youngest member ever initiated and he has served in a leadership role since induction. In addition, Drew is a member of Sons of Bosses, an organization focused succession planning for family-owned businesses.

ZACHARY THAMES, CPA

Zachary S. Thames is an experienced member of the audit department at Ernst and Young (EY), Florida. He joined EY in 2017 after receiving both his B.A. and M.Acc. from Florida International University. Zachery’s assurance and insight services cover the technology, manufacturer, retail, and financial services industries. He has served on FIU Alumni Council’s marketing and branding committee. Thames also collaborates with his EY peers, students and the Dean of Business and Faculty to establish and foster the continued progression of FIU’s NABA Chapter.

MICHELLE TOURJEE, CPA

Michelle Tourjee is owner of Michelle Tourjee CPA & Tax Services LLC and has a passion for both serving her clients and her community. Before starting her own practice, Michelle served in the United States Air Force where she learned the value of leadership, hard work, loyalty and perseverance. After obtaining her CPA license, Michelle’s desire to serve pulled her into the the non-profit arena. There she handled all accounting and administrative duties for a large non-profit organization, developing a deep understanding and respect for the inner workings of financials, cash flow management and revenue generation. Michelle has spoken at various functions on topics such as upcoming changes to the tax laws. Her leadership, entrepreneurism, and professional experience have contributed to her ability to successfully launch her client-focused business.

JENNIFER ALLEN, emerging professionals manager

WINTER 2019 | FLORIDA CPA TODAY

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STAFF REPORT

FICPA Scholarship Foundation Awards 2018 Scholarships The Foundation thanks its generous donors and congratulates the following 2018 Florida accounting student scholarship recipients.

Bethune Cookman University

Ashley Ingram, Daytona Beach Flagler College — St. Augustine

Nicole Hecker, Ormond Beach Flagler College — Tallahassee

Erin Lapointe, Tallahassee Florida A&M University

Florida State University —Tallahassee

Kristen Murman, Lutz DiMarie Lord, Tallahassee Arshley Thelot, Delray Beach** Reid Wilson, Gainesville Nova Southeastern University

Steven Carlson, Daytona Beach

Ahkera Rhaheed-Muhammad, Fort Pierce

Southeastern University

Florida Atlantic University

St. Leo University

Sinai Biston, Parkland Deborah Ines, Fort Lauderdale* Artyom Krutikov, Hollywood Courtney King, Boca Raton Chelsea Leon-Laurent, Davie* Nicole Simon, Boca Raton***

Jacqueline St. John, Parrish Giscard Valles, Miami St. Thomas University

Sandy Malivert, Miami** Stetson University

Elena Beattie, Fort Myers Suanny Gonzalez, Naples

Amber Martoncik, Titusville Andrea Kahn, Kissimmee Anne Bryant, Deland Mikhaella Lloren, Lake Mary Alexandra Overdijking, Fort Myers

Florida Institute of Technology

University of Central Florida

Florida Gulf Coast University

Mark Jason, Melbourne

Luis Quintanilla, Miami Dionne Grundy, Miami*** Joanne Jose, Miami Natalia San Martin, Miami Vanessa Vandamas, Miami***

Kelly Cameron, Ponce Inlet Evan Dunayer, Odessa Sunnah Lindahl, Lake Worth Danielle St. Laurent, Fleming Island Brooke Smith, Orlando Caitlin Mingonet, Oviedo Valeriya Mikhaylova, Bradenton

Florida Southern College

University of Florida

Florida International University

Charles Gotsch, Lakeland Victoria Higgins, Dover

Joseph Noble, Cocoa Hao Wang, North Lauderdale Matthew Blockus, Gainesville Kenneth Mathews, Gainesville Alexander Gottlieb, Jacksonville Jessica Walker, Davie

University of Miami

Haydee Figueroa, Weston University of North Florida

Kelsey Daigneau, Jacksonville Romello Raagas, Jacksonville** Houston Wilson, Jacksonville Lainey Ressler, Ocala Travis Swanger, Jacksonville University of South Florida — Sarasota/Manatee

Claude Johnson, Jr., Bradenton Jordan Laterreur, Bradenton Bethany Allen, Myakka City University of South Florida — St. Petersburg

Rebecca Freedman, St. Petersburg Michele Teeter, Sarasota Athena Xenakis, Clearwater University of South Florida — Tampa

Sannestine Fortin, Haines City Spencer Larsen, Tampa Scott Barbour, Orlando University of West Florida

Emma Belmain, Navarre Katherine Bradley, Pensacola *Friedly Memorial Scholarship Recipient **James Wilcox Endowed Scholarship Recipient ***Lewis Davis (1040K) Memorial Scholarship Recipient

JAN DOBSON, CAE, sr. director, FICPA Scholarship Foundation

APPLICATIONS FOR 2019 SCHOLARSHIPS NOW ARE OPEN. To donate, apply or learn more, visit ficpa.org/scholarships.

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. A COPY OF THE OFFICIAL REGISTRATION (#CH2614) AND FINANCIAL INFORMATION MAY BE OBTAINED FROM THE DIVISION OF CONSUMER SERVICES BY CALLING TOLL-FREE (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.

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FLORIDA CPA TODAY | WINTER 2019

Now Accepting 2019 Scholarship Applications The FICPA Scholarship Foundation is accepting accounting student applications for more than $160,000 in scholarship awards. Awards range from $2,000-$5,000. Deadline to apply for $3,000 Lewis Davis 1040K scholarship is February 11, 2019. Deadline for all others is March 4, 2019.

Qualifications vary, visit scholarships.ficpa.org for details. Take your shot, apply today.

Donate Today, Strengthen the Future of Our Profession Help the Foundation ensure that rising tuition costs don’t keep the best and brightest Florida accounting students from joining our ranks as CPAs. With your help we can do even more.

DONATE: FICPA.ORG/SF THANK YOU DECEMBER DONORS A special thank you to all of our year-end donors who made a pledge or contribution to help fund scholarships.

We are grateful for your generosity, thank you for paying it forward. The Foundation couldn’t do what we do without you!

WINTER 2019 | FLORIDA CPA TODAY

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STAFF REPORT

R&R for a Great Cause Join us for the win-win. Relax after busy season while helping raise scholarship money for deserving Florida accounting students at one of these fun events. For sponsorship and registration information, visit: ficpa.org/sf-events. Here’s our 2019 line-up: 1040K COMMUNITY RUN (5K, 10K AND KIDS RACES)

April 27 | 7:30 AM Las Olas Centre | 450 East Las Olas Blvd. | Downtown Fort Lauderdale

Join CPAs and South Florida’s local running community to celebrate crossing two finish lines – a festive road race AND tax filing deadline! What better venue than running through Fort Lauderdale’s hip Las Olas Boulevard. View sponsor opportunities and register www.1040K.org.

SUNCOAST SCRAMBLE CPE & GOLF TOURNAMENT

May 3 | Tampa Bay

Sponsorships and registrations for the 15th Suncoast Scramble Golf Tournament are in full swing. Join the FICPA Suncoast Chapter and the FICPA Scholarship Foundation at the East Lake Woodlands Country Club in Oldsmar for four hours of CPE followed by a fun and challenging round of golf. View sponsor opportunities www.ficpa.org/golf.

11TH ANNUAL FAMILY RETREAT & GOLF TOURNAMENT

July 25-28 | Key Largo

Five-Star Ocean Reef Resort is the perfect backdrop for the 11th Annual Family Retreat. Enjoy family fun, sunshine and casual networking with Florida’s top CPAs at the ultra-exclusive Ocean Reef Club. Bring your family and unwind with us. No ties allowed but pack your clubs and play in our charity golf tournament (July 26). Accommodations are known to sell out, save the date now! Sponsor opportunities & resort reservations opening soon, www.ficpa.org/retreat.

SCHOLARSHIP NIGHTS TAMPA BAY, MIAMI AND ORLANDO — FALL 2019

October 17 | Tampa Bay

Join us October 17 in Tampa Bay for an inspiring night of regional scholarship awards, fellowship, cocktails, celebration and fine dining. New for 2019, Scholarship Nights coming to Orlando and Miami. Details to follow.

For more sponsorship or registration information for any of these events, contact Jan Dobson, FICPA Scholarship Foundation Senior Director, at 800-342-3197, ext. 380 or ficpascholarship@ficpa.org.

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FLORIDA CPA TODAY | WINTER 2019

BRINGING OUR HEARTS AND OUR HANDS TO OUR COMMUNITIES

May 18, 2019 | Statewide

Volunteer or Start a Service Project in Florida FICPA’s Young CPA Committee leads our annual CPA Day of Service to give back to communities statewide. CPAs, accounting professionals, their families, and local students across the state can give back in a tangible way. Types of service projects include beach clean-ups, organizing, yard work, painting, pet/animal care, and more! Visit ficpa.org/dayofservice to register your own project or find one you would like to attend.

ficpa.org/dayofservice WINTER 2019 | FLORIDA CPA TODAY

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STAFF REPORT

State of the Profession Town Halls Slated for 2019 Miami-area members enjoyed complimentary rides and appetizers aboard the new Bright Line passenger train before arriving at the train station Town Hall. FICPA President-CEO Deborah Curry delivered an engaging state of the profession address, followed by presentations about Florida’s emerging technology industry from State Representative Jamie Grant and Ravneet Bhandari, Brightline chief operating officer. Four accounting students (pictured at left) were recognized and awarded with scholarships from the FICPA Scholarship Foundation.

Miami Town Hall (Brightline Train Station) Scholarship Presentation Luis Quintanilla (FIU) , Gary Fracassi, Dionne Grundy (FIU), Deborah Curry, Haydee Figueroa (UM), Joanne Jose

In 2018, the FICPA held “Town Hall” events in Miami and Tampa. The regional events provided members with the updates about Florida’s business climate and the profession in an engaging, social format.

FICPA members are invited to attend an expanded list of Town Hall gatherings in 2019. Look for release of schedule soon. Learn more about local FICPA membership outreach and networking events in your area by visiting ficpa.org/content/Members/Communities.

JUSTIN THAMES, DPL, director of governmental affairs

Show Your Mastery with CGMA Designation The Chartered Global Management Accountant (CGMA) designation distinguishes professionals who have advanced proficiency in finance, operations, strategy and management. Established in 2012, it is a benchmark of quality and competence for management accountants. Initially available only to CPAs, beginning in 2018, the CGMA learning experience and designation now is available to all accounting and finance professionals. Are you ready to earn yours?

The CGMA Finance Leadership Program is the best way for finance professionals to master the skills they need to thrive in an uncertain future, from strategy formulation to business performance. CGMA learning is innovative, online and self-paced. The CGMA Finance Leadership Program is a real-world, real-time, on-the-job learning experience.

There are three entry points, based on an individual’s education and work experience.

There has never been a more critical time to invest in yourself and your finance team. The pace of change is unprecedented while the levels and the incidence of risks are the highest ever. This challenging environment also brings unprecedented opportunities for accounting and 26

FLORIDA CPA TODAY | WINTER 2019

The CGMA designation personalized learning experience was initially available only to CPAs. Beginning in 2018, it now is available to all accounting and finance professionals. finance experts to add value. The CGMA program is designed to help finance professionals develop knowledge, skills and experience necessary to become more effective business partners.

The FICPA is partnering with the AICPA in offering the CGMA Finance Leadership Program.

If you would like to receive more information about the CGMA Finance Leadership Program, please email Morgan G. Watson, CPA, CGMA, Director of Business Development at morgan@ficpa.org or call her at 813-992-9889.

MORGAN G. WATSON, CPA, CGMA, director of business development

STAFF REPORT

The FICPA and IRS Working Together FICPA FEDERAL TAX COMMITTEE / IRS LIAISON MEETING

For over 20 years the FICPA Federal Tax Committee and Internal Revenue Services have joined together at their annual liaison meeting. Most recently held last November, the meetings are the cornerstone to a successful and progressive relationship throughout the years.

Australia, Canada, the Netherlands, the United Kingdom and the United States have established a joint operational alliance, the Joint Chiefs of Global Tax Enforcement (J5)”.

The focus of the J5 is increased enforcement collaboration between the countries regarding transnational tax crime, cybercrime and money laundering.

FICPA committee members are led through topical discussions from IRS officials on all the aspects of the Service’s divisions. Divisions presenting in November were Appeals, Collections, Counsel, Examinations, Criminal Investigations and the Treasury Inspector General for Tax Administration (TIGTA). In addition, The Taxpayer Advocate Service was able to provide some timely information regarding tax reform for 2018.

The federal tax landscape continues to change at a rapid pace. Through the dedication and expertise of the FICPA Federal Tax Committee will be kept abreast of the impact these changes may have. We thank the Committee members for their efforts, as well as Internal Revenue Service personnel for their time and cooperation in continuing to work effectively together.

The Committee is also given time to share the perspective of the tax preparer and their clients. Ideas and suggestions for improvements are openly discussed, primarily in relation to operations, but also in technical areas. This open collaboration has helped Florida CPAs be heard, and has led to several changes and new innovations.

Chapters partnered with the Internal Revenue Services to develop curriculum for an eight CPE hour program. The concept was initially the idea of the leaders of the Sailfish Chapter, which brought together well-known CPAs/Tax Practitioners interacting with a panel of IRS Senior Level Personnel on a variety of common interest topics.

Key points from November meeting: • Tax reform news, guidance and alerts are available at https://www.irs.gov/newsroom/tax-reform. The information is updated regularly. The Taxpayer Advocate Services has a Tax Reform Changes website that may be useful to the tax preparer and their clients. Categorized by tax topic, the website shows users how the new tax law may affect future tax filings and how to prepare for the changes. Access the Tax Reform Changes website at https://TaxpayerAdvocate.irs.gov/taxchanges.

• Field Collection Operations: Employment taxes are an emphasis for collections. $60 Billion was due from Forms 941 as of March 31, 2018. In addition, 72% of collected revenue for 2017 is from withholding. Importance is also being placed on face-to-face financial interviews, and field time increased 35% between 2014 and 2017. As a result issues have proven to be resolved sooner.

• Appeals: The appeals’ mission is to resolve tax controversies, without litigation, on a basis that is fair and impartial to both the Government and the taxpayer.

The IRS reorganization ensures an independent appeals function within the Internal Revenue Service.

• Criminal Investigation: According to their July 2, 2018 news release, “leaders of tax enforcement authorities from

The program, IRS Working Together Seminar, was the first of its kind presented in Florida. Session topics included IRS Hot Topics, Collections, Examinations, Appeals, Criminal Investigation, Estate & Gift Tax, Tax-Exempt Organizations, Treasury Inspector General Tax Admiration and Tax Reform. The Taxpayer Advocate Service also participated in the presentations.

FICPA CHAPTERS OFFERING JOINT EVENTS WITH THE IRS

Originally developed as a single event, the successful seminar was expanded to benefit FICPA members in other chapters around Florida.

This program offers an open forum where IRS agents presented key information and tax professionals were able to raise tax related issues and/or concerns that could be resolved through joint efforts. There is time to register for the last scheduled joint seminar, to be held Friday, January 11, 2019, in Ft Lauderdale. Visit our web site at www.ficpa. org or contact Member Services at 1-800-342-3197 x1 or msc@ficpa.org to register or for additional information.

MIKE HOLLAND, senior director of member services and DEBRA KELLY, member connections manager

WINTER 2019 | FLORIDA CPA TODAY

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STAFF REPORT

Giving a voice to the CPA profession The voice of the FICPA and CPA profession is amplified across the political landscape by the efforts of the Florida CPA/PAC and those that support it. In each state election, the Florida CPA/PAC undertakes the task of vetting candidates from Pensacola to Key West, educating them about the issues impacting CPAs, and supporting those candidates who will best represent the profession in Tallahassee. Being successful in these efforts requires the support of individual CPAs and CPA firms who understand that being an active participant in the political process is vital to keeping the profession at the forefront of the state’s decision makers.

During this past years election, 90% of the candidates supported by the Florida CPA/PAC were successfully elected. 20 firms invested in the cause of the Florida CPA/PAC as part of the annual “Top 250” fundraising campaign. Their commitment, in addition to the hundreds of individual contributors, helps ensure that the CPA profession will be heard and well represented in the state’s Capital.

“As a Past President of the FICPA, I have always been extremely impressed with our PAC and it’s continued success in building relationships with our legislators throughout the State of Florida. During this recent election cycle our team, once again, demonstrated their ability to analyze the political environment in every race going on in the State and support the candidates they felt would best support the profession. It is imperative to the future of the profession that we continue to strengthen our PAC and have every member of the FICPA join the effort.” — Former FICPA President and current Florida CPA/PAC Director Jose Valiente, CPA The CPA profession will continue having a strong voice in the political process because of the elite members of the “Top 250” campaign and the loyal individuals that support the Florida CPA/PAC. Thank you again to all that support the Florida CPA/PAC’s efforts.

JUSTIN THAMES, DPL, director of governmental affairs

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FLORIDA CPA TODAY | WINTER 2019

Top 250 CPA/PAC Contributors PLATINUM CLUB ($5,000 CONTRIBUTION) BLAIN L. HECKAMAN

Kaufman, Rossin & Co. Miami, FL

ANTONIO L. ARGIZ

MBAF – Morrison, Brown, Argiz & Farra, LLC Miami, FL

GOLD CLUB ($2,000 CONTRIBUTION) JOHN H. GRAY, JR.

CLA (CliftonLarsonAllen, LLP) Winter Haven, FL

W. DAVID ELLRICH

Ellrich, Neal, Smith & Stohlman, PA Palm Beach Gardens, FL

WINSTON K. HOWELL

Thomas Howell Ferguson, P.A. Tallahassee, FL

SILVER CLUB ($1,000 CONTRIBUTION) MARK BRECHBILL

Mark Brechbill, PLLC Stuart, FL

JAMES G. NEWMAN

Gregory, Sharer & Stuart, CPAs St. Petersburg, FL

LEE BELL

Saltmarsh, Cleaveland & Gund, CPAs Pensacola & Tampa, FL

W.G. SPOOR

Spoor Bunch Franz St. Petersburg, FL

GEORGE M. STONE

Stone, Parker & Company, CPA, PA Port Richey

BRONZE CLUB ($500 CONTRIBUTION) KRISTIN BIVONA

GellerRagans Orlando, FL

ABBY DUPREE

Carroll and Company, CPAs Tallahassee, FL

MICHAEL R. PENDER, JR.

Cavanaugh & Co., LLP Sarasota, FL

SCOTT STEIN

Divine, Blalock, Martin & Sellari West Palm Beach, FL

KIMBERLY A. JUDA

Juda, Eskew & Associates, P.A. Plantation, FL

W. HENRY “HANK” HURST, JR.

The Hurst Company, CPAs, P.A. Amelia Island, FL

JEFFREY M. TUSCAN

Tuscan & Company, PA Ft. Myers, FL

The CPA profession will continue having a strong voice in the political process because of the elite members of the “Top 250” campaign and the loyal individuals that support the Florida CPA/PAC. Thank you again to all that support the Florida CPA/PAC’s efforts.

— Justin Thames, , DPL, director of governmental affairs WINTER 2019 | FLORIDA CPA TODAY

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STAFF REPORT

CPA/PAC Individual Contributors 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.

TRENDSETTER/ PACESETTER Winston K. Howell Anthony M. Palermo C. Michael Halfast Gary A. Fracassi Jeffrey E. Barbacci Derek Blakeslee Donna M Bloomer Lena G. Combs Deborah L. Curry Luis E. Diaz David A. Dorsey Thomas V. Durkee Scott D. Evaul William H. Hurst Nancy L. Juron Charles Krblich Cecil Patterson Jr. Michael R. Pender Jr Jaret P. Rice Stephen C. Riggs III W G. Spoor II Kelby H. Tardi James F. Thielen Thomas Workman Jr Paulette M. Holder Kimberly V. Dyson Abigail F. Dupree William J. Hyatt John N. Bowman Laura J. Violante Jose E. Valiente John S. Bush Kathy Y. Alonso Domingo A. Alvarez Michael E. Batts Glenn A. Bedonie Sheldon F. Bernau Kristin A. Bivona Michael I. Bloom Charles F. Brandon Michael S. Brault Frederick C. Brummer Reynolds J. Cochrane John F. Costello Kenneth M. Daniels Katherine A. DeFilippo Jose E. Del Rio David L. Dennis Lynda M. Dennis Henri J. DesPlaines Julian D. Dozier William H. Durkin Margaret G. Edmiston 30

William D. Ellrich Jr Joseph A. Epstein Alan N. Finkelstein Delia F. Finnerty Casey A. Fletcher Sylvia L. Fletcher Sarah K. Funk Patrick L. Gallagher Steven M. Gladstone Sheryll A. Goedert Russell Goldberg Brad R. Gould Marianne E. Grabowski Robert V. Grieb Marshall D. Gunn Jr Charles S. Hafer Jr Kevin J. Herzberg David J. Hochsprung Paul T. Horgan Ronald E. Jackson Tarsha R. Jacobs Barbara J. Jagusztyn Stephen M. Kalifeh Timothy D. Kane Patrick J. Kelly Katherine M. Krblich Amada Lopez-Cantera Anthony E. Marcus Gary J. Margolis Andrew J. Mason Joseph C. Moffa Daniel E. Moylan Yolanda R. Nader Key G. O'Keefe Evelyn F. Parkes Linda G. Parks David R. Ramos Thomas F. Reilly Raul O. Serrano Jr Jacob C. Shumacker III Douglas M. Sonier Stam W. Stathis G. Michael Stone David J. Thomas III Jeff C. Turner Shawn M. Williams COMMITTEE 100 Jeffrey M. Aguiar Ernest A. Almonte Ruth W. Attaway Yvette N. Aubin Donald R. Beaudet David S. Beidel Carroll S. Nall

Cheri Jones Steven J. Berryhill Dennis W. Boo Jr Amy D. Chappel Christian Daulong Doug Wiebel Martin E. Dolence Jr Gene Goldin Mark A. Escoffery Steven E. Fuller Joseph P. Handy John E. Henson Jeffrey Phillips Leslie W. Johnson Jr Martin Kaye Paul B. Kroncke Richard A. Lavina Donna L. Mcginnis John P. Miller Geoffrey K. Mosher Jr Patricia A. Perzel David A. Ralicki Felipe R. Ruiz Melvin L. Sams IV Reina L. Schlager Richard L. Shapiro Vishnu P. Sharma Elliot D. Stein James H. Sutton Jr Christopher M. Todd Terrell W. Witcher Richard A. Plotkin Joseph R. Gruters Jorge H. Jordan Anthony J. Palacio John Sundeman Kathryn F. Barton Joe Berkovits George G. Fox Robert H. Gibson Deric V. Cablish John C. Guarino David S. Holland Caridad Vasallo Gerardo Acevedo III Mark H. Agulnik Laura E. Anderson Ray D. Bastin Keith M. Bennett Joseph K. Bing Joseph A. Blitzko Elizabeth S. Bloeser Chad F. Branson Anna L. Brosche Alvin L. Brown

FLORIDA CPA TODAY | WINTER 2019

Paul N. Brown Elizabeth T. Carlson Yvonne M. Clayborne Cynthia S. D'Artagnan David H. Daniels Alan C. Fisk Michael D. Futterman Irvin N. Gleim Adel J. Gonzalez James H. Graham Daniel B. Grossman Jennifer B. Gunter Pamela B. Hathaway Daniel Henn Miguel A. Hernandez David A. Hexter Anne Marie Hicks D Douglas Hill Forrest H. Hilton William L. Houff Peter Howley Stewart W. Hurst Jonathan S. Ingber Michelle L. Jackson David R. Johnson Linda K. Johnson Ellen J. Krause Steven B. Kreinik Louis H. Lauteria Kathy W. Lightfoot Howard B. Lucas Julia E. Mercier Edward A. Neal Michael H. Novak Keith E. Newman Donald A. Padgett Ronald R. Pellum Frank Perez III Mindy P. Rankin Richard W. Reeder Steven R. Richards Sharon L. Roma Mark J. Schou Donna M. Sotillo Cynthia W. Stevenson Kenneth D. Stoff Cheri Swain Daniela C. Thomason R E. Tonkinson T Jay Vitarelli Neal J. Von Stein Morgan G. Watson John B. White Jr Robert R. Wott Patricia A. More

Robert Harris Scott Hennells Steve Roegiers SUSTAINING Alan M. Wagner Kathleen F. Grangard Phillip E. Harlow Terrel J. Lavergne Earl D. McMillan Sr Sandra K. Pridemore Edward K. Cranford Carroll L. Fischer Francine L. Ramaglia Deborah A. Crum Normand Tousignant Richard A. Amado Kevin J. Deardorff Robert E. Burke P. Ross Cotherman II Marshall D. Gunn III Mary Ann Wilson Alicia P. Gilman Jason H. Klein Timothy Rossow Kathleen M. Tucker Gregory J. Vanatta Donna S. Adams Nicole B. Andrews Joseph H. Anthony Regina W. Baniakas Christine L. Bastian Kimberly H. Beaumont Alyssa L. Belcher Michele A. Belush Ana I. Blanchard James L. Bomar Sr Cynthia D. Borders John L. Brantley Jennifer L. Bucior Peter S. Burgess Richard E. Cabrera Justin D. Callow Bethany B. Carr Hong S. Chae Robert S. Cheskes Donna E. Collins Kristen M. Crawford David C. Crowder Carlos M. de La Osa Kelly R. Dee Maria F. Deknegt James K. Duerr Shawn P. Duerr Jay N. Edinger

Juan R. Figuereo Sirkka S. Firley John K. Freeman Joseph A. Genovese Sean M. Gerold David J. Goodman Timothy Gruters George A. Gulisano Myrna M. Gutshall Brian A. Hall Daryl L. Hall Pamela W. Hicks Michele M. Hoover Sherrill W. Hudson Michael L. Johnson Sr. Steven J. Johnson George A. Jones William M. Kaser James R. Kaufman Jerry R. Kaufman Osama S. Kayali Susan J. Keeton Joel A. Knopp William B. Kortum Alex Kramer Sharon S. Lassar Daniel J. Mahoney II Peter Makris Kenneth T. Marsh Deborah P. Mason Mark E. McDonough John J. McKnight Jr Robert M. Melby Harry S. Morrison Alan G. Nast Scott T. Nelson Jr Jack D. Niles Jr John A. Owens Joshua G. Owens Kenneth W. Paulk Kevin M. Payne Jose M. Paz Laura A. Plum Phillip W. Price Jr Rebecca S. Pruett Barbara T. Rodriguez Kenneth B. Sandler Barth Satuloff Sally A. Scala Glenn G. Schanel Cassandra A. Searle Terry L. Seaton Lisa H. Seiffer Raskin Shah Sheldon D. Silver

STAFF REPORT

Cynthia C. Slack Barbara A. Sloan Poornima Srinivasan Jerry L. Stanford Bernardo C. Tacoronte Joseph B. Trepani Marc A. Tucker Matthew E. Van Hoesen Gary M. Viljoen Nancy L. Watson Robin C. Weeks Alison N. Wester Angela Wittholt ACTIVE Eduardo A. Guernica Robert F. Mahoney Ignacio J. Abella Debra M. Alberdi Carol I. Alexander Daniel Anderson Jack S. Bakelman Leonard J. Bernaciak Guillermo D. Betancourt Shawne W. Blair Joseph A. Blitzko James V. Blume Jr Bill Bogan Jr Bonny Bowyer

Janice A. Brown Jeffrey S. Brown Joseph J. Buongiorno Sr William R. Burke Maureen G. Butler Ronit Canet Lawrence Capuder Victoria A. Carpenter Gustavo E. Casado Fernando G. Castineira Daniel J. Cole Victor V. Coppola Kristen M. Crawford Donald R. Crisp Stacy R. Cross Gordon B. Davis Deborah L. Dempsey Rey Descalso Kathleen P. DeStefano Ronald E. Devaux James H. Dixon Jr Arthur M. Drujak Kenneth O. Dudley Robert P. Ferrara Stephen W. Forney Donald A. Fountain Gary A. Fracassi Daniel M. Freedman David G. Fung-On

John W. Gabriel Elizabeth Garrido Marc S. Goldberg Betty G. Gonzalez Patricia K. Hagan Shelly M. Hamilton Harry C. Harrell Luis F. Harris Richard H. Harris Dana L. Hart Robert W. Hoenecke Wesley R. Howell RH Hunnings Robert M. Hunter Daniel H. Hurtado Richard S. Ingram Jr Megan E. Jacques Darrell L. Jensen Robert D. Jones George M. Keller Dawn L. Kelly-Wall Russell L. Kelton Lawrence J. Kendzior Tracey J. Kinker Gebert Jason H. Klein Rodney P. LeBlanc Christopher P. Legendre Debra K. Lockwood Catherine H. Lorie

Ruth A. Loubier Anthony C. Martinelli Raul I. Martinez Thomas R. McDonald Donna L. Mcginnis Rosie N. Mendoza Robert B. Miles Pamela J. Mullins Michelle M. Murphy Mark R. Mutchnick Timothy H. Myers Elissa R. Nagy Bruce W. Newman Mark A. Nicholas Natasha Novikov Donovan O. Owen Tanya M. Pavlik Brian Peters Felipe Pianelli Steven M. Platau Charles C. Price John J. Quin Zvi Rafilovich John F. Ralph Jr Harry J. Reamy III Joseph W. Rendon Sharon C. Richardson Adam M. Robinson William T. Robinson

Jack A. Rose Jr Fina Russell John M. Sacco Alberto Salva-Javier Rose P. Shelley Gretl S. Siler Steven Silverman Camila M. Simioni Howard R. Simon Corinne S. Slemenda Brian C. Sorrells Robert J. Sossin Danielle M. Suarez Keith M. Suckno Nancy B. Swift Kristine W. Taylor Zachary S. Thames Ana M. Toca Harry E. Vadney Rene L. Velazquez Gary M. Viljoen Ashley K. Vines Gary O. Walker McClendon N. Waters Jr Steven N. Whitehill Constance C. Wiberg Elisa M. Williams Willis W. Williams Nanette N. Winzell

Peter R. Woolf Robert R. Wott Roberta N. Young Paula M. Younger Mark J. Zand Shiva L. Tookhan Mary Braznell Sean M. Gerold Charles M. Sincell III Daniel Henn Joseph A. Campise Kenny A. Cranford Martha E. Cronk Alberto F. Guzman Birgit Hugel Donald J. Kitaif Sheryl S. Kitaif John W. Schilthuis Virginia L. Yeagle Keith E. Johnson Richard C. Ade Mike U. Akwue Julian L. Alexander III Alex J. Alijewicz Jose L. Alookaran Ralph J. Anderson Jr Carlson A. Arthur George I. Augustin John A. Baker Jr

JOIN THE

It’s a New Year and a new day in Florida politics.

The 2018 elections may be over, but there is work to be done to keep the Florida CPA/PAC strong and ready to protect the CPA profession.

Did you know that 90% of the candidates supported by the Florida CPA/PAC were successfully elected?

BE PART OF THE TEAM IN 2019!

ficpa.org/PAC 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.

WINTER 2019 | FLORIDA CPA TODAY

31

STAFF REPORT

Janet S. Baldwin William E. Bane Deisy Barajas Dennis W. Bartlett William F. Becker Jr Jeanne C. Bedell Llewellyn N. Belcourt Joseph A. Boateng Karla J. Bodden J Vincent Boyle Max S. Breslow William W. Bridges Alan J. Bronstein Roosevelt Brooks Richard J. Browdy Michael L. Brown Nadeen Buchalter Olivia M. Buttrey William K. Caler Jr Patrick J. Callan Jorge L. Chen Joan K. Cleveland Chandra K. Clines John W. Cooney R. Kevin Cross Jerome F. Cruitt Leonard M. Cusano Kevin M. Daly David H. Daniels Mark C. Dawkins Susan S. Day Michael J. DeMarie Joseph A. DeMilia Jr Rey Descalso Yisel Diaz David Divine Gerald J. Donnini II Allan E. Doyle Darlene D. Eanett Mary M. Elias William A. Evans Leon W. Faris Richard S. Fechter Norma FernandezLucena

Robert P. Ferrara Frederick E. Fisher Milton G. Fisher Gregory R. Francuz Marcelo T. Gadia Avel A. Gonzalez Phillip E. Grice Edward R. Grossman John C. Guarino Carl M. Gunter Dennis C. Harms Julius F. Harms Harry C. Harrell Dwight Harris Heidi L. Haye Michael F. Hester John Hightower Lisa R. Holbrook Michelle G. Hurst Spencer A. Ingram Leslie A. Inman Debra C. Jackson Casper J. Jacoby IV Diane M. Johnston George A. Jones Terri S. Kane Edward M. Kaplan James T. Keefe Harold F. Keene Richard C. Kendall Jr Juliana M. Kierstein Brian C. Kirk Susan C. Knapp Richmond T. Lacy Kathryn M. Leavins LaWanda M. Lester Norman Levine Seth M. Lipson Khushdyall B. Loaknath Frank C. Lordi Sr. Carl C. Mallios L Gail Markham Rose M. Martin Christopher L. Matthew Joan M. Mazurek

Leslie A. McElhinney Marianne Micco Saaid Mortazavi Karen L. Mosteller James A. Murphy H Michael Myers Joni L. Norton Solon F. O'Neal Jr Gwendolyn M. Ogden John S. Olivari Laura S. Olszewski John W. Palmer Matthew Parker Nora E. Pernas Steve R. Picha David T. Polhill Martin M. Prague Cara L. Priess Thomas W. Pruitt John J. Quin Robert J. Ritzenthaler Carlos Rivas Edwin Rivera Howard Rosenbloom Alejo E. Rovira Tommy L. Rowland Sr Jane E. Rydberg Ryan Leonard Sacks Cheryl A. Salgado Jerry Schneider Raymond F. Schultheis Joel A. Schwartz Stephen M. Schwartz William S. Schwarz Donna J. Senn John J. Shea Katie E. Sidrony Michael O. Sills Jr. Michael T. Smith Dara B. Sorah Alan M. Spertell Steven A. Sprague Jr Peter J. Steffens Steven L. Steward Harold P. Sullivan

Johnny P. Svajko Barry S. Sziklay Nadine F. Thomas Arlene S. Thronebury Andrea B. Thurn Mario E. Toca Lisa D. Traina Vincent P. Traphagen William L. Trice Adam A. Urban Marianna Vaughan Alberto P. Vega Tammy R. Velasquez Thomas B. Wagers Sr. Michael E. Wheeler Hugh Whyte Gayann K. Wilson Allen C. Wohlwend Beth C. Wohlwend Jorge Yanez Howard Zolin OTHER Patricia M. McDougle Allyse Carter Michael E. Creekmur William R. Demers Richard M. Dotson Sanford B. Horwitz Traci B. Cash Yisel Diaz Jorge J. Lopez Serge W. D'Haiti Ryan N. McKenzie Jose A. Menendez Ana Kairis Samuel C. Montgomery David F. Strange Deborah C. Budaj Wesley R. Cook Benjamin J. Cottrell Pedro J. Fernandez Willie Howard Jr Stuart A. Klein Sandra L. MacCarron

Jennifer Niebla Nancy H. Porter Howard Rosenbloom Gary G. Smith Sheldon W. Starman Paul Thayil Sandra L. Tyre Matthew E. Van Hoesen Mary A. Smith David J. Acree Jason M. Altman Eric H. Berkowitz Maurice W. Blauch II Luisa K. Bosso Veronica G. Brown Mark J. Burger Meagan G. Camp Linh V. Chau Carol E. Dozier Clark J. Evans Jr Maria C. Fornella Frank R. Fusco Eduardo J. Garcia Richard A. Garcia Anna L. Halaburda Lesia C. Hise Terry A. Hyman Mario A. Lezzoni Thomas F. Jennings Jr Ioanna Kalymialaris Ken M. Kaylor Candace S. Kerns Steven J. Levine Robert A. Marks Ivan R. Martinez Kathy D. Miller Anthony J. Molinari Mitchell J. Mossman William C. Quilliam Jennifer L. Ryan Maryann K. Siler John R. Soto Charlotte L. Swigler George P. Thornton Lisl A. Unterholzner

JOIN THE PAC ficpa.org/paccontribute Please note: 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.

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FLORIDA CPA TODAY | WINTER 2019

J S. Vermaas Lynda T. Rimart Richard A. Romans Jill L. Carlton Keith E. Johnson Ana Kairis Richard A. Romans Maurice W. Blauch II Shannon M. Bloom Steven Brennan Vincent R. Coello Beverly L. Herrington Alberto J. Ibarra Lewis B. Kevelson Pamela K. Levenstone Beverly S. Long Mahesh Mirpuri Timothy D. Osborne Khin S. Soe Stephen M. Wasula Ilyse W. Wertheim Veronica G. Brown Andre S. Burton Neliana M. Lombo Lynda T. Rimart Regan Roisman Brian S. Williams Jill L. Carlton Ana Kairis Corey D. Bryce Arthur Harris Troy Legette Robert S. Prann Rodriguez Jerica L. Trotter Venecia A. Webster

LEARNING MADE LOCAL MAY 9-10, 2019 UNIVERSITY CLUB CENTER AT FSU TALLAHASSEE AND SIMULCAST CPE: UP TO 17 The Florida State University Accounting Conference brings together CPAs from around the region to learn and network together. Attendees can participate in-person or via an online simulcast as they discuss key issues and industry updates.

Learning is tailored to give local CPAs and those connected to the FSU community the information they need to stay ahead of the game.

FICPA.ORG/FSUAC

WINTER 2019 | FLORIDA CPA TODAY

33

CPAS IN THE SPOTLIGHT

CLEARWATER

FORT MYERS

CBIZ MHM, LLC

Jerome Capulong

NAPLES / FORT MYERS

MARKHAM NORTON MOSTELLER WRIGHT & CO., P.A.

Jeanna Hermance, of Markham Norton Mosteller Wright & Co., P.A., recently earned her license as a Certified Public Jeanna Accountant (CPA) in Hermance the State of Florida.

Joe Fullerton

CBIZ MHM, LLC's Jerome Capulong has been promoted to senior associate in the tax department; Joe Fullerton has been proHenry Ngo moted to manager in the tax department; and, Henry Ngo has been promoted to manager in the audit department.

JACKSONVILLE PATRICK & RAINES CPAS

Debbi Lindsey

Alisha Angeloff

Debbi Lindsey is now an Advanced Certified QuickBooks ProAdvisor in QuickBooks Online and Alisha Angeloff is now recognized as a QuickBooks ProAdvisor.

MAITLAND ADVANCED DERMATOLOGY AND COSMETIC SURGERY

FICPA member Elina Brown, CPA, MBA, has been appointed Controller/Senior Director of Accounting at Advanced Dermatology and Cosmetic Surgery.

MIAMI

FICPA members Jaime Bardee and Barbara Bellamy, CPA recently joined Patrick & Raines CPAs as staff accountants.

NELSON & NELSON, P.A.

Nelson & Nelson named tier 1 firm in Miami for trusts & estates and tax law.

Congratulations to the Winter 2019 CPAs in the Spotlight!

Email your submission to communications@ficpa.org.

Check out what our members are doing at ficpa.org/CPASpotlight.

34

Chris Kessler

Kate Rypina

CliftonLarsonAllen LLP has promoted Chris Kessler and Katarzyna (Kate) Rypina to Principal; Alina Mizerniuc to Manager; and Matthew Finelli, Justin Rothman, and Avery Singleton to Senior.

OSPREY

CBIZ & MAYER HOFFMAN MCCANN P.C.

The Tampa Bay office of CBIZ, Inc. announces that Anthony Phillips has been accepted into the Forensic & Business Anthony Phillips Valuation Division of the American Academy of Matrimonial Lawyers (AAML) Foundation.

CLIFTONLARSONALLEN LLP

FLORIDA CPA TODAY | WINTER 2019

PINNACLE COMMUNITY ASSOCIATION MANAGEMENT

Pinnacle Community Association Management has named Rick Fathauer as partner and vice president of finance.

PALM BEACH NATIONAL CONFERENCE OF CPA PRACTITIONERS

FICPA member Neil Fishman, CPA, was elected president of the National Conference of CPA Practitioners (NCCPAP). The installation of Officers took place at the organization’s National Conference in Palm Beach Gardens, October 24, 2018.

PANAMA CITY TIPTON MARLER GARNER & CHASAIN

Representatives from Tipton, Marler, Garner & Chastain and Randolph McInvale Accounting announced this week that the two companies will be merging before 2019. Both firms have served Northwest Florida for over 40 years.

CPAS IN THE SPOTLIGHT

TALLAHASSEE ST. JOHNS RIVER STATE COLLEGE DISTRICT BOARD OF TRUSTEES

Governor Rick Scott announced the appointment of James Reid to the St. Johns River State College District Board of Trustees on December 7, 2018. Reid, 59, of Palatka, is a certified public accountant in private practice. He received his bachelor’s degree from Florida State University.

Reid succeeds Glenda Lagasse and is appointed for a term beginning December 6, 2018 and ending May 31, 2019. Appointments are subject to confirmation by the Florida Senate.

THOMAS HOWELL FERGUSON P.A. CPAs

Beau Liao

Tim Icardi

Leigh Jenkins

Thomas Howell Ferguson P.A. CPAs congratulates Leigh Jenkins on her promotion to Senior Manager in the Assurance Services Department.

TAMPA TAMPA CITIZENS COMMITTEE

FICPA member Dan Raulerson has been named to serve as a certified public accountant on the citizens committee that Dan Raulerson will oversee spending of Hillsborough County's new transportation sales tax.

SALTMARSH CLEAVELAND & GUND

As Saltmarsh Cleaveland & Gund approaches its 75th year, FICPA member Lee Bell looks to accounting's future with technology.

WEST PALM BEACH Julian Dozier

Brian Walgamott

Thomas Howell Ferguson P.A. CPAs announces that Julian Dozier & Brian Walgamott have been admitted as shareholders of the company.

Brian Detwiler

Thomas Howell Ferguson P.A. CPAs congratulates Alex Frey and Brian Detwiler on their promotions to Senior in the Assurance Services Department.

Gabe Crook

Will Groom

Thomas Howell Ferguson P.A. CPAs has promoted Will Groom and Tim Icardi to Senior within the Tax Services Department.

Matthew Warren

Thomas Howell Ferguson P.A. CPAs welcomes Beau Liao and Matthew Warren to the firm.

Alex Frey

Thomas Howell Ferguson P.A. CPAs congratulates Gabe Crook and Jessica Gonzalez Shipe on their promotions to Senior Megan in the Assurance Keplinger Services Department along with Megan Keplinger to Marketing and Business Development Coordinator.

Catherine Stout

Christie Battles

Thomas Howell Ferguson P.A. CPAs has promoted Catherine Stout, Christie Battles, and Taylor Harmon to Manager Taylor Harmon in the Assurance Services Department.

CALER, DONTEN, LEVINE, COHEN, PORTER & VEIL, P.A.

Caler, Donten, Levine, Cohen, Porter & Veil, P.A. (CDL) is pleased to announce that Richard Gray has joined the Firm as a Richard Gray Director of Business Valuation and Litigation Support.

Lou Cohen, President and Shareholder of Caler, Donten, Levine, Cohen, Porter & Veil, P.A., has become a founding member of Lou Cohen the Palm Beach Chamber of Commerce Trustee Program.

Jessica Gonzalez

WINTER 2019 | FLORIDA CPA TODAY

35

MARKETPLACE

Classified Ads, Job Postings, and More For information on rates and classified ad policies, visit ficpa.org/classifiedsonline.

OFFICE SPACE FOR RENT

OFFICE FOR RENT W/ESTABLISHED JAX BEACH CPA FIRM. THE RENT IS $900 + SALES TAX WHICH INCLUDES RECEPTIONIST. THE OFFICE IS APPROX. 175'.. ADDITIONAL AMENITIES ARE NEGOTIABLE SUCH AS SOFTWARE, PRINTER, COPIER, ETC. PLEASE FAX INQUIRY TO 904-246-8641.

OFFICE SPACE FOR RENT

Office Space for Rent - Sole practitioner in Plantation has office space available in B+ building. Great location. Window office, office equipment and internet included. Per diem services may be requested. Email inquiries to stuart@rotmancpa.com or call 954-475-8020

OFFICE SPACE FOR RENT

Wanted CPA - Wanted CPA that wants to build their own practice. I have a fully functional accounting office to use for free in Fort Myers, FL. Reply to CPABANDB@yahoo.com

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FLORIDA CPA TODAY | WINTER 2019

PRACTICES WANTED FOR PURCHASE OR MERGER

Small Tax Practice Wanted CPA firm located in West Broward County with a high end, high quality tax compliance and consulting practice seeks to acquire up to $100,000 of tax compliance clients to add to its core business. Ideal mix would include 50% or more business and fiduciary tax clients. Excellent terms available. mitchp@dp-cpas.com http://www. dp-cpas.com Tel: 754-205-6515

Ongoing change. Ongoing learning.

April 25-26, 2019 Orlando and Simulcast

• CPE: Up to 17

The FICPA Health Care Industry Conference is specifically designed for CPAs, CFOs, and other financial officers working in Florida's health care industry. We host this annual event because health care finance is constantly evolving, especially with new political leadership.

New rules and regulations are introduced regularly. This event will help you keep pace.

ENDORSED BY:

Conference Highlights: • Dedicated track for New/Young CPAs • Dedicated A&A track • Vendor exposition where you’ll find the latest products and services to make your job easier DON’T FORGET THE PRE-CONFERENCE ETHICS COURSE ON APRIL 24 (CPE: 4)!

REGISTER ONLINE AT FICPA.ORG/HCC

MARKETPLACE

PRACTICES WANTED FOR PURCHASE OR MERGER

Top Dollar For Tough-To-Sell Practices Growing CPA firm paying top dollar for small traditional practices, virtual accounts and client-site accounts. Optional continued (or tapering) employment for seller and staff. If you're a serious seller, talk to us. We move fast and you'll save the brokerage fee. mwiner@wyndhamaccounting.com www.wyndhamaccounting.com/contact.php PRACTICES FOR SALE

Small South Florida CPA Practice for Sale Small full service practice for sale due to upcoming retirement and move. $115,000.00. johnayorkcpa@aol.com Practice for Sale Looking for younger CPA who is tired of working over 60 hours per week during tax season. Sole practitioner CPA firm in Casselberry FL seeking employee/future owner .

Very reasonable terms. Be your own boss. robthecpaguy@gmail.com Practices for Sale Successful transitions require experienced, confidential, professional services you can trust. We specialize exclusively in the brokerage of accounting firms. List your firm with a professional. Call David Akins, CPA at 877-277-0272. To learn more about our services and to see firms we have listed, go to our website at www. akinsprofessionalbrokerage.com.

process.” St. Denis says. “When they see how hard we work and how hard our experts work, they’re very thankful to see that the legal system can ultimately work for them.”

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38

FLORIDA CPA TODAY | WINTER 2019

NicklausCHF-366 Florida CPA Today Jan 2019-1.indd 1

Zachary “Lucky”, 11, was diagnosed with Kyphosoliosis requiring 4 spinal surgeries

11/19/18 9:58 AM

JANUARY 1, 2019 – APRIL 30, 2019

CPE CATALOG IN-PERSON EVENTS

ONLINE EVENTS

(PAGE 41)

(PAGE 43)

TO PICS INC LUDE • CUSTOMIZED LEARNING SOLUTIONS

• TAKE TWO OPTIONS

• FICPA SIMULCAST CONFERENCES

• ON-SITE LEARNING

• VALUE-PRICED SEMINARS

• CONFERENCES

• ETHICS

• FICPA POWER PASS

• CPE ONLINE COURSES

• ON DEMAND

• SEMINARS

The FICPA hosts over 130 in-person CPE events throughout Florida, and more than 3,000 online events. Not finding what you need in this catalog?

Go online to ficpa.org/catalog to see all of our courses.

WINTER 2019 | FLORIDA CPA TODAY

39

Table of Contents In-Person CPE.....................................................................41 Ft. Lauderdale.............................................................................................41 Ft. Myers...........................................................................................................41 Orlando.............................................................................................................41 Tallahassee ...................................................................................................41 Tampa................................................................................................................41

Complimentary CPE........................................................56 OnDemand CPE.................................................................61 In-Person Course Descriptions..................................67 Save These Event Dates................................................69

Ethics......................................................................................43 Online CPE...........................................................................43

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

REGISTRATION INFORMATION

CPE POLICES YOU MAY NEED TO KNOW

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

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

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

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

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

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

• MAIL a completed registration form with your credit card information or check made payable to the Florida Institute of CPAs to: Continuing Professional Education, FICPA, 3800 Esplanade Way, Suite 210, Tallahassee, FL 32311-6103.

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.

40

OF COURSE! | JANUARY 1, 2019 – APRIL 30, 2019

THE CPE TRACKER

The FICPA’s 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 for FICPA members. It is the user’s responsibility to ensure the Tracker’s accuracy.

VALUE-PRICED SEMINARS

Get exceptional value from these streamlined, high quality courses that enable you to gain essential knowledge and skills at a lower price. These are our most popular courses taught by our best educators in modest facilities that are conveniently located around Florida.

We may not serve you lunch, but we’ll serve you quality CPE and great value.

EVENT TIMES

Check-in begins 30 minutes before the program starts.

Schedules for conferences and seminars may differ.

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

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

IN-PERSON CPE

FT. LAUDERDALE CONFERENCES Valuation, Forensic Accounting and Litigation Services Date: January 10-11, 2019 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

2019 Accounting & Business Show Date: September 25-27, 2019 CPE Credit: Up to 21 CPE Hours Course Number: AS Location: Greater Ft. Lauderdale/Broward Co. Convention Center Early Bird Price: Varies Regular Price: Varies

FT. MYERS CONFERENCES Florida Gulf Coast University Accounting & Tax Conference Date: October 24-25, 2019 CPE Credit: Up to 16 CPE Hours Course Number: FGCUAC Location: Embassy Suites Hotel - Ft. Myers Early Bird Price: Varies Regular Price: Varies

MIAMI CONFERENCES International Tax Conference Boot Camp Date: January 9, 2019 CPE Credit: Up to 6 CPE Hours Course Number: ITCBC Location: J W Marriott Early Bird Price: $250 FICPA / $250 Nonmember Regular Price: $305 FICPA / $305 Nonmember

International Tax Conference Date: January 10-11, 2019 CPE Credit: Up to 17 CPE Hours Course Number: ITC Location: J W Marriott Early Bird Price: $685 FICPA / $685 Nonmember Regular Price: $740 FICPA / $740 Nonmember

Summer Vacation Cluster Date: August 1-3, 2019 CPE Credit: Up to 20 CPE Hours Course Number: SVC Location: Disney's yacht & Beach Club Early Bird Price: Varies Regular Price: Varies

TALLAHASSEE

ORLANDO

CONFERENCES

ETHICS

Florida State University Accounting Conference

Ethics: Protecting the Integrity of Florida CPAs (4980) Date: April 24, 2019 CPE Credit: 4 ETH Course Number: ETHHCC Location: Caribe Royale Resort Suites Instructor: Ed Grossman Early Bird Price*: $99 Regular Price: $154

TAMPA

CONFERENCES Health Care Industry Conference Date: April 25-26, 2019 CPE Credit: Up to 17 CPE Hours Course Number: HCC Location: Caribe Royale Resort Suites Early Bird Price: $560 FICPA / $810 Nonmember Regular Price: $615 FICPA / $865 Nonmember

Mega CPE Conference Date: June 12-15, 2019 CPE Credit: Up to 32 CPE Hours Course Number: MEGA Location: Disney’s Contemporary Resort Early Bird Price: Varies Regular Price: Varies

Women’s Leadership Summit 2019 Date: June 14, 2019 CPE Credit: Up to 7 CPE Hours Course Number: WLS Location: Disney’s Contemporary Resort Regular Price: $139 FICPA / $139 Nonmember

= Live Conference Simulcast |

= Seminar Days |

Date: May 9-10, 2019 CPE Credit: Up to 17 CPE Hours Course Number: FSUAC Location: University Center Club at FSU Early Bird Price: $445 FICPA / $695 Nonmember Regular Price: $500 FICPA / $750 Nonmember

ACCOUNTING AND AUDITING AICPA Peer Review Program Advanced Course Date: January 9, 2019 CPE Credit: 8 AA Course Number: APRU19 Location: Embassy Suites Tampa Airport Westshore Instructor: Paul N. Brown Early Bird Price*: $295 Regular Price: $350

NEW! CFO Series: Balance Sheet Management Date: February 19, 2019 CPE Credit: 8 AA Course Number: CFOS1 Location: Embassy Suites Tampa Airport Westshore Instructor: Don Minges Early Bird Price*: $295 Regular Price: $350

= Take Two! |

= Value Priced Seminars

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

41

IN-PERSON CPE

NEW! CFO Series: Strategy and Critical Thinking Skills Date: April 25, 2019 CPE Credit: 4 AA, 4 TB Course Number: CFOS3 Location: Embassy Suites Tampa Airport Westshore Instructor: Richard Karwic Early Bird Price*: $295 Regular Price: $350

NEW! CFO Series: Corporate Performance Management Date: May 21, 2019 CPE Credit: 8 AA Course Number: CFOS4 Location: Embassy Suites Tampa Airport Westshore Instructor: Gary Cokins Early Bird Price*: $295 Regular Price: $350

BEHAVIORAL

CONFERENCES

NEW! CFO Series: Financial Leadership

CPAs in Industry – Tampa

Date: March 19, 2019 CPE Credit: 8 BE Course Number: CFOS2 Location: Embassy Suites Tampa Airport Westshore Instructor: John F. Lvey Early Bird Price*: $295 Regular Price: $350

Date: March 21-22, 2019 CPE Credit: Up to 17 CPE Hours Course Number: IC Location: Signature Grand Early Bird Price: $450 FICPA ~ $700 Nonmember Regular Price: $505 FICPA ~ $755 Nonmember

Not-for-Profit Organizations Accounting Conference - Tampa

TAX NEW! CFO Series: Keeping Up with Technology Date: June 18, 2019 CPE Credit: 8 TB Course Number: CFOS5 Location: Embassy Suites Tampa Airport Westshore Instructor: John Higgins Early Bird Price*: $295 Regular Price: $350

Date: May 23-24, 2019 CPE Credit: Up to 16 CPE Hours Course Number: NPC Location: Holiday Inn Tampa Westshore Early Bird Price: $450 FICPA / $700 Nonmember Regular Price: $505 FICPA / $755 Nonmember

University of South Florida Accounting Conference Date: October 24-25, 2019 CPE Credit: Up to 16 CPE Hours Course Number: USFAC Location: TBD Early Bird Price: $0 FICPA / $0 Nonmember Regular Price: $0 FICPA / $0 Nonmember

Seminar Days are returning to a city near you!

Essential Courses. Multiple Topics.

Convenient Location. Low Price.

Seminar Days meet the needs of your busy schedule, offering essential CPE courses, a variety of timely topics and great networking opportunities near you. What’s not to like?

KEEP AN EYE OUT FOR COURSES COMING SPRING 2019!

Select seminars will be available via simulcast.

= Live Conference Simulcast | 42

= Seminar Days |

OF COURSE! | JANUARY 1, 2019 – APRIL 30, 2019

= Take Two! |

= Value Priced Seminars

ONLINE CPE

SIMULCAST CONFERENCES International Tax Conference Date: January 10 - 11, 2019 CPE Credits: Up to 17 Course Code: ITC Vendor: Florida Institute of CPAs URL: 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.

The FICPA’s International Tax Conference & International Boot Camp — Tax Reform Edition is tailored specifically for international tax professionals. Experts will equip attendees to take on a variety of challenges they will face in this everevolving field.

At this year’s Boot Camp, dive deep into tax reform and learn how tax reform changes affects doing business internationally. Recommended to all levels of tax practitioners and advisors.

Valuation, Forensic Accounting & Litigation Services Conference Date: January 10 - 11, 2019 CPE Credits: Up to 16 Course Code: LCWEB Vendor: Florida Institute of CPAs URL: ficpa.org/LC FICPA's Valuation, Forensic Accounting, & Litigation Services Conference brings together the industry's leading experts to bring professionals up to speed on the latest issues and challenges facing our field. Attendees will be able to network and learn together as they discuss key topics in person or via Simulcast.

CPAs in Industry Date: March 21 - 22, 2019 CPE Credits: Up to 17 Course Code: Vendor: Florida Institute of CPAs URL: ficpa.org/IC As a CPA or CFO in business and industry, you rely on more than your finance skills to succeed. You are also an integral part of a team charged with creating the financial health of your company. The annual CPAs in Industry Conference provides unique tools for corporate CPAs and CFOs, helping you to be the best in your profession. Attendees can participate in-person or via online simulcast.

Health Care Industry Conference Date: April 25 - 26, 2019 CPE Credits: Up to 17 Course Code: Vendor: Florida Institute of CPAs URL: ficpa.org/HCC The FICPA Health Care Industry Conference is specifically designed for CPAs, CFOs, and other financial officers working in Florida's health care industry.

We host this annual event because health care finance is constantly evolving, especially with new political leadership. New rules and regulations are introduced regularly. This event will help you keep pace.

This event is endorsed by the Healthcare Financial Management Association, Florida Chapter, and the Florida Hospital Association. Attend in person or via online simulcast.

Florida State University Accounting Conference Date: May 23 - 24, 2019 CPE Credits: Up to 17 Course Code: Vendor: Florida Institute of CPAs URL: ficpa.org/FSUAC The Florida State University Accounting Conference brings together CPAs from around the region to learn and network together. Attendees can participate inperson or via an online simulcast as they discuss key issues and industry updates.

Learning is tailored to give local CPAs and those connected to the FSU community the information they need to stay ahead of the game.

Not-for-Profit Organizations Accounting Conference Date: May 23 - 24, 2019 CPE Credits: Up to 16 Course Code: Vendor: Florida Institute of CPAs URL: ficpa.org/NPC CPAs working for the nonprofit sector face continuing changes in accounting standards. They also face the additional complexity of working with organizations whose missions serve unique stakeholders. This is why the annual Notfor-Profit Conference exists: to give you the skills, knowledge, and issues updates to prepare you for excellence.

THE POWER OF LIGHT

ETHICS CPE

Prepare yourself to face the complex, challenging and evolving ethical issues of today and tomorrow.

The FICPA’s ethic 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.

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

ONLINE ETHICS Ethics: Protecting the Integrity of Florida CPAs (ETH) – 4980 January 17 | 8:30 a.m.

Code: ETHWBR10 Type: Webcast Replay Member Price: $85 CPE: 4 ETH

IN-PERSON ETHICS Ethics: Protecting the Integrity of Florida CPAs (4980) April 24 | Orlando Code: ETHHCC Member Price: $99

FICPA.ORG/ETHICS

5 DAYS

FEBRUARY – JUNE 2019

CFO

SERIES

20 TOPICS

40 CPE CREDITS

LOCATION: Embassy Suites Tampa Airport Westshore, 555 N. Westshore Blvd., Tampa FL 33609-1923 COURSE TIMES: 8:30 a.m. - 4:30 p.m.

DEVELOPER: Executive Education, Inc. INDIVIDUAL COURSE PRICE: $350 Member $475 Non-Member CFO SERIES PRICE: $1275 Member $1900 Non-Member

REGISTER FOR THE CFO SERIES TODAY AT ficpa.org/cfo-series 44

CFO Series will prepare you for the latest responsibilities of today’s CFOs and give you the tools to differentiate yourself and your company.

The CFO Series consists of five days, each day includes four different two-hour topics presented by 5 different financial management veterans.

Each topic and each day stands on its own. If you are not sure about making a five-day commitment, sign up for just a single day.

DAY 1

BALANCE SHEET MANAGEMENT

CFOs play a critical role in making sure a firm is on track to achieve short- and long-term financial success. These courses will teach you how to make key accounting and finance decisions and navigate risk.

DAY 2

FINANCIAL LEADERSHIP

Leadership skills are critical for CFOs, and often make the difference between success and failure. Learn how to lead well, set a clear vision, and build trust with your team.

DAY 3

STRATEGY & CRITICAL THINKING SKILLS

The business world is constantly changing, which means CFOs need to think differently to be successful. Learn how to approach your work with a future-focused mindset to bring more value to your firm.

DAY 4

CORPORATE PERFORMANCE MANAGEMENT

How do you ensure you have the data you need to make effective decisions – and when the data isn’t there, how do you move forward? The answer lies in solid managerial practices, and these courses will help you get there.

DAY 5

KEEPING UP WITH TECHNOLOGY

Blockchain. Big data. Cloud computing. Mastering these emerging technologies can elevate

your2019 productivity and expand your business in new ways – learn how in these courses.

OF COURSE! | JANUARY 1, 2019 – APRIL 30,

ONLINE CPE

ACCOUNTING Leases: Mastering the New FASB Requirements Date: January 8, 2019 Time: 9:00 AM - 5:00 PM CPE Credit: 8 AA Course Code: AILMNF08 Regular Price: $249 Member / $319 Non-Member How do the leasing requirements in the new standard differ from current GAAP? This webcast 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 webcast explains the lessee accounting model, including lease classification, amortization of the right-of-use asset, and interest on the lease liability.

This webcast also explains the lessor accounting model, including transfer of risk, profit recognition, and collectability. Additional topics include short-term leases, purchase options, variable lease payments, and sale and leaseback transactions.

EVENT NAME

Revenue Recognition: Mastering the New FASB Requirements Date: January 8, 2019 Time: 9:00 AM - 5:00 PM CPE Credit: 8 AA Course Code: AIRR09 Regular Price: $249 Member / $319 Non-Member 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. In addition, understanding the changes and new requirements is critical for successful implementation of this new standard. Supported by practical examples, this course will assist you in avoiding revenue recognition traps and provide you with latest FASB guidance. In addition, you will understand how the new guidance impacts certain industries as a result of new criteria for recognizing revenue and changes in disclosure requirements.

DATE

START TIME

CREDIT

CODE

PRICE

Forensic Accounting: Uncovering Schemes and Scams

1/2/19

9:00 AM

4 AA

AIFA09

$159

Annual Accounting and Auditing Update (ACAU)

1/3/19

9:00 AM

8 AA

SU1080

$259

Revenue: Present and Future

1/4/19

11:30 AM

8 AA

4182516F

$245

SSARS Codification: Preparation, Compilation and Review of Financial I

1/7/19

11:30 AM

8 AA

4182878F

$245

Leases: Is it a Lease? (Topic 842-10)

1/8/19

2:00 PM

2 AA

4183307B

$60

Leases: Mastering the New FASB Requirements

1/8/19

9:00 AM

8 AA

AILMNF08

$249

Revenue Recognition: Mastering the New FASB Requirements

1/8/19

9:00 AM

8 AA

AIRR09

$249

Accounting and Auditing Update

1/10/19

9:00 AM

4 AA

AIAAU07

$159

Financial Reporting: Your Guide to Reading Financial Reports

1/10/19

11:30 AM

8 AA

4182875D

$245

Defining Where and Why Internal Controls are Needed

1/11/19

11:30 AM

2 AA

4183583C

$60

Recently Issued U.S. GAAP - What Small and Mid-Size Nonpublic Entity C

1/11/19

1:00 PM

2 AA

SU1093

$89

Tax Practitioner’s Guide to Accounting and Reporting Issues

1/14/19

11:30 AM

8 AA

4182500E

$245

Financial Performance Reporting

1/16/19

11:30 AM

8 AA

4182042E

$245

Preparing Financial Statements for Clients

1/16/19

3:30 PM

4 AA

4183297E

$120

Private Company Accounting: New Challenges, New Directions

1/16/19

11:30 AM

8 AA

4182905D

$245

Small-Business Financial Statements

1/16/19

11:30 AM

4 AA

4182775F

$120

Guide to the Business of Booze: Accounting for Restaurants & Bars

1/17/19

1:00 PM

2 AA

SU1103

$89

Cash and Credit Management

1/22/19

11:30 AM

8 AA

4181109D

$245

Not-For-Profit Organizations: Treasury Utilizing QuickBooks

1/25/19

11:30 AM

8 AA

4183120E

$245

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

45

ONLINE CPE

ACCOUNTING

(CONTINUED)

EVENT NAME

DATE

START TIME

CREDIT

CODE

PRICE

Cost Accounting, R.I.P.: Cost Accounting Is Opinion, Cash Flow Is F

1/29/19

11:30 AM

4 AA

4183560B

$120

FASB Update: What’s New?

1/29/19

2:30 PM

1.5 AA

4183290C

$45

Top 10 Tools for CFOs to be More Effective Business Partners

1/30/19

11:30 AM

8 AA

4182811E

$245

Leases: Present and Future

1/31/19

11:30 AM

8 AA

4182528F

$245

OCBOA Case Studies

1/31/19

11:30 AM

8 AA

4183519E

$245

Successfully Navigating the Impacts of SSARS No. 21-23 (SSAR)

2/1/19

1:00 PM

2 AA

SU1136

$89

Revenue: The Five Steps (Topic 606-10)

2/4/19

2:00 PM

2 AA

4183310B

$60

Revenue: Special Implementation Guide (Topic 606-10-55)

2/5/19

2:00 PM

2 AA

4183311C

$60

Financial Statement Risks: Fraud, Misstatements and Earnings Management

2/6/19

11:30 AM

8 AA

4182293D

$245

Motion Picture and Television Industry: Accounting & Auditing Overview

2/6/19

11:30 AM

8 AA

4181337C

$245

Revenue: Effective Date, Disclosure and Transition & Other Assets and Deferred Costs

2/7/19

2:00 PM

2 AA

4183312C

$60

Accounting Industry Update: FASB Changes 2018 & Beyond

2/8/19

11:30 AM

1 AA

4183362C

$30

Accounting Industry Update: FASB Hot Topics & Financial Presentation

2/8/19

1:30 PM

2 AA

4183358C

$60

Accounting Industry Update: Lease Accounting

2/8/19

4:00 PM

1 AA

4183360C

$30

Accounting Industry Update: Quality, 6 Point Plan, PCAOB Impact

2/8/19

5:10 PM

2 AA

4183361C

$60

Accounting Industry Update: Revenue Under ASC 606

2/8/19

2:30 PM

1 AA

4183359C

$30

Create Reports that Matter: Turn Information into Action

2/12/19

11:30 AM

8 AA

4182555D

$245

Guiding Clients in the Private Equity Capital Market

2/12/19

11:30 AM

8 AA

4181536D

$245

Financial Reporting: Presentation (U.S. GAAP vs IFRS)

2/19/19

2:00 PM

2 AA

4183319C

$60

Financial Reporting: Assets and Liabilities (U.S. GAAP vs IFRS)

2/21/19

2:00 PM

2 AA

4183320C

$60

Internal Control Creation and Design Concepts

2/21/19

11:30 AM

2 AA

4183588C

$60

U.S. GAAP Disclosures for Non-Public Entities

2/21/19

11:30 AM

8 AA

4183121E

$245

Financial Reporting: Miscellaneous Topics (U.S. GAAP vs IFRS)

2/22/19

2:00 PM

2 AA

4183321C

$60

Private Company Reporting Options: More Changes Ahead

2/26/19

11:30 AM

8 AA

4182296E

$245

Review of Significant Accounting Topics

3/11/19

11:30 AM

8 AA

4182792H

$245

Financial Modeling and Driver-Based Planning

3/15/19

11:30 AM

8 AA

4182588C

$245

Compilations and Reviews: Risks, Procedures and Fraud

3/19/19

11:30 AM

8 AA

4182774H

$245

Leases: Lessee (Topic 842-20)

3/19/19

2:00 PM

2 AA

4183308C

$60

Accounting Fraud

3/22/19

11:30 AM

8 AA

4182344B

$245

Cost Reduction Strategies: Best Practices

3/25/19

11:30 AM

8 AA

4182585C

$245

Leases: Lessor & Effective Date and Transition (Topic 842-30)

3/26/19

2:00 PM

2 AA

4183309C

$60

46

OF COURSE! | JANUARY 1, 2019 – APRIL 30, 2019

ONLINE CPE

ACCOUNTING

(CONTINUED)

EVENT NAME

DATE

START TIME

CREDIT

CODE

PRICE

The Newest Thing in Compilation & Review: Practical Approaches to Performing Efficient and Effective Engagements

3/27/19

11:30 AM

4 AA

4183110F

$120

Lease Accounting for Lessees Under ASC 842

3/28/19

1:00 PM

1 AA

4183381C

$30

Revenue Recognition Under ASC 606

3/28/19

4:00 PM

1 AA

4183231C

$30

Accounting Analysis Basics

3/29/19

11:30 AM

8 AA

4181973B

$245

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

4/11/19

1:00 PM

4 AA

SU1216

$139

Industry Accountant Toolkit (IATK)

4/17/19

9:00 AM

8 AA

SU1220

$239

GAAP Update

4/18/19

11:30 AM

8 AA

4182513M

$245

Key Ratio Analysis

4/23/19

11:30 AM

8 AA

4181416E

$245

Cost Modeling & Analysis Using Excel

4/24/19

11:30 AM

8 AA

4183031C

$245

Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees (AALL)

4/26/19

1:00 PM

2 AA

SU1229

$89

Understanding and Creating an Internal Control Structure

4/26/19

11:30 AM

8 AA

4183212F

$245

FASB Update: What’s New?

4/30/19

2:30 PM

1.5 AA

4183290D

$45

ACCOUNTING (GOVERNMENTAL) Financial Reporting for Not-for-Profit Entities Date: January 9, 2019 Time: 9:00 AM - 12:59 PM CPE Credit: 4 AA Course Code: AIFRNE08 Regular Price: $159 Member / $199 Non-Member Do you know what makes not-for-profit accounting and financial reporting different? This course will cover the FASB's Financial Statement Project and provide insight into what makes not-for-profit financial reporting different while training you to clear key hurdles in not-for-profit accounting and reporting in an efficient and effective manner. Avoid the potholes of confusion and provide a financial picture that end users can truly understand.

EVENT NAME

Government OPEB Accounting and Financial Reporting Date: April 25, 2019 Time: 11:30 AM – 3:00 PM CPE Credit: 4 AA Course Code: 4183500C Regular Price: $120 Member / $188 Non-Member Get an update on GASB New OPEB Standards regarding accounting and financial reporting. Understand the OPEB Standards and compare with prior standards for historical context.

Work through exercises to review a city's CAFR and actuarial valuation and another class exercise to review the financial reporting of Net OPEB Liability and related note disclosures. The New OPEB Standards are GASB Statements Nos. 74, 75 and 85.

DATE

START TIME

CREDIT

CODE

PRICE

Financial Reporting for Not-for-Profit Entities

1/9/19

9:00 AM

4 AA

AIFRNE08

$159

GASB Basic Financial Statements for State and Local Governments

1/16/19

11:30 AM

8 AA

4181260D

$245

Basic Concepts of Governmental Accounting, Financial Reporting and Auditing

1/24/19

11:30 AM

8 AA

4181646D

$245

Government OPEB Accounting and Financial Reporting

4/25/19

11:30 AM

4 AA

4183500C

$120

Government Pension Accounting and Financial Reporting

4/26/19

11:30 AM

4 AA

4183499C

$120

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

47

ONLINE CPE

ACCOUNTING, BUSINESS MGMT. & ORGANIZATION Controllership Skills Update: M&A and Alliances (CON4) Date: March 28, 2019 Time: 1:00 PM – 3:00 PM CPE Credit: 2 TB Course Code: SU1198 Regular Price: $89 Member / $119 Non-Member Mergers/acquisitions and partnering have long been strategic vehicles to grow or change an existing organization. Corporate America has extensive experience in merging with or acquiring firms. However, its track record of being able to unify an acquired firm, with the acquirer, and provide a single organization with increased growth potential has been somewhat shaky. The near collapse of the credit markets starting in late 2007 had a significant impact on acquisitions. More recently, M&A activity has grown to record levels. However, the types of transactions have changed. Strategic transactions, compared to equity investments, are the primary driver. This session provides a roadmap including specification actions, for financial professionals, focused on improving the results of an acquisition, sale, formation of an alliance and/or outsourced activities. As with the three other Controllership Skills Update programs (Risk Management; Budgeting, Forecasting and Big Data, and Current Survival Skills) this session is also aimed at renewing your existing skills and providing specific actions to improve your organization's results. Updated to include discussions on the potential impact of the new tax regulations, corporate structures to manage M&A, and internal venture capital activities, as well as strategic spin-offs/splits and managing outsourced activities.

EVENT NAME

DATE

START TIME

CREDIT

CODE

PRICE

Controllership Skills Update: Risk Management (CONT)

3/7/19

1:00 PM

2 TB

SU1180

$89

Controllership Skills Update: Current Survival Skills (CON2)

3/14/19

1:00 PM

2 TB

SU1186

$89

Looking Ahead: Predicting Future Financial Issues and Their Impact on Accountants in Industry (FFFE)

3/15/19

9:00 AM

8 TB

SU1189

$239

Controllership Skills Update: Budgeting, Forecasting, and Big Data

3/21/19

1:00 PM

2 TB

SU1193

$89

Controllership Skills Update: M&A and Alliances (CON4)

3/28/19

1:00 PM

2 TB

SU1198

$89

CPE

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ficpa.org/CPEPowerPass 48

OF COURSE! | JANUARY 1, 2019 – APRIL 30, 2019

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ONLINE CPE

AUDITING

(CONTINUED)

Audit Standards Update: Clarifying Risk Assessment Date: January 9, 2019 Time: 11:30 AM – 7:00 PM CPE Credit: 8 AA Course Code: 4181060F Regular Price: $245 Member / $375 Non-Member Recognize the impact of AICPA's Clarity Project for audits. Determine how this affects your practice and identify the additional procedural changes requiring firm implementation.

With peer review results in and more than a few years' worth of experience under the profession's collective belt, it's time to fine-tune implementation of the risk assessment standards. These standards, designed to eliminate the connect-the-dots methodology of checklist auditing and add critical thinking back into the audit process, remain a problem area for many firms. The result? Engagement and peer review deficiencies.

EVENT NAME

Audits of 401(k) Plans: New Developments and Critical Issues for an Effective and Efficient Audit (AFPL) Date: March 8, 2019 Time: 9:00 AM - 5:00 PM CPE Credit: 8 AA Course Code: SU1181 Regular Price: $239 Member / $359 Non-Member One of the most favored employee benefit plans, the 401(k) plan, provides unique challenges for auditors. Obtain an understanding of the rules and regulations unique to employee benefit plans with the practical guidance provided by this course. Auditors will enhance their knowledge through real world examples, best practices and efficient audit techniques that can be utilized in various audit engagements.

Make sure your audits don't trigger a DOL inspection by conforming to all applicable rules and regulations.

DATE

START TIME

CREDIT

CODE

PRICE

Applying Professional Skepticism in an Audit

1/2/19

1:00 PM

4 AA

AIAPSA08

$159

Integrating Audit Data Analytics into the Audit Process

1/2/19

9:00 AM

8 AA

AIIADA07

$249

Fraud: Recent Findings, Red Flags and Corruption Scheme

1/3/19

1:00 PM

4 AA

AIFRFR10

$159

The Most Common Financial Statement and Asset Fraud Schemes: How to Detect and Prevent Them

1/3/19

9:00 AM

4 AA

AITMCF10

$159

Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls

1/4/19

01:00 PM

4 AA

AIPICD09

$159

Audit Standards Update: Clarifying Risk Assessment

1/9/19

11:30 AM

8 AA

4181060F

$245

Audits of 401(k) Plans

1/9/19

9:00 AM

8 AA

AIAOP06

$249

Compilations, Reviews, and New Preparations: Engagement Performance

1/10/19

9:00 AM

8 AA

SU1090

$259

Documenting Your EBP Audit: What You Need to Know

1/10/19

9:00 AM

8 AA

AIDYEA09

$249

Fraud and Cash Receipts: Common Frauds and Internal Controls

1/11/19

1:00 PM

4 AA

AIFCR10

$159

Identity Theft: Preventing, Detecting, and Investigating

1/11/19

9:00 AM

8 TB

AITT10

$249

Data Visualization for Audits

1/29/19

4:00 PM

2 AA

4183380C

$60

Improving Audit Quality

1/29/19

11:30 AM

4 AA

4183229D

$120

Fraud: Practical Approaches to Prevention & Detection

2/13/19

3:30 PM

4 AA

4182789E

$120

Deception, Embezzlement and Fraud

2/19/19

11:30 AM

8 AA

4183032G

$245

Effective Workpaper Techniques: Building a Better Workpaper

2/20/19

11:30 AM

8 AA

4181664E

$245

Documentation Requirements, Design and Reviewing Techniques of Workpaper

2/25/19

11:30 AM

8 AA

4182785E

$245

Advanced Concepts in SSARS 21 and Nonattest Services: Are You Certain You Are in Compliance?

2/26/19

9:00 AM

8 AA

SU1169

$239

COSO: ERM for Small and Medium-Sized Enterprises

2/28/19

11:30 AM

8 AA

4182000E

$245

Fraud Basics: Protecting the Company Till (DRF4)

3/1/19

1:00 PM

4 AA

SU1174

$139

Audits of 401(k) Plans: New Developments and Critical Issues for

3/8/19

9:00 AM

8 AA

SU1181

$239

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

3/26/19

11:30 AM

8 AA

4182809E

$245

Annual Update for Defined Contribution Plans (UDCP)

4/24/19

1:00 PM

2 AA

SU1226

$89

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

49

ONLINE CPE

AUDITING (GOVERNMENTAL) Yellow Book Financial Audits

Avoiding Problems in Conducting Single Audits

Date: January 3, 2019 Time: 9:00 AM – 12:59 PM CPE Credit: 4 AA Course Code: AIYBFA08 Regular Price: $159 Member / $199 Non-Member

Date: March 11, 2019 Time: 11:30 AM – 7:00 PM CPE Credit: 8 AA Course Code: 4182326C Regular Price: $245 Member / $375 Non-Member

Do you perform financial statement audits in accordance with the Yellow Book? This webcast provides an excellent baseline of information for accountants in understanding the requirements related to performing an audit under the Yellow Book. It is essential that all auditors planning and conducting financial audits in accordance with Generally Accepted Government Auditing Standards (GAGAS, GAS, or simply the "Yellow Book") understand and be able to discern key concepts and standards accordingly in executing their responsibilities.

Cover the problems that the Federal Offices of Inspector General noted when it reviewed single audits. Engage in a discussion about techniques for addressing those issues.

The Single Audit Act of 1984, as amended, requires a single, organization-wide financial and compliance audit for state and local governments. The goal is to improve auditing and management of federal funds provided to state and local governments.

EVENT NAME

DATE

START TIME

CREDIT

CODE

PRICE

Yellow Book Financial Audits

1/3/19

9:00 AM

4 AA

AIYBFA08

$159

Applying the Uniform Guidance in Your Single Audits

1/14/19

10:30 AM

8 AA

AIAUGY10

$249

Fraud and Abuse in Not-for-Profit Entities and Governments: Stealing fr

2/12/19

9:00 AM

8 AA

SU1149

$239

The Essential Course for Performing Single Audits Under the Uniform Guida

2/15/19

9:00 AM

8 AA

SU1159

$259

Cost Principles for State and Local Governments and Nonprofit Organizations

2/20/19

11:30 AM

8 AA

4182018B

$245

How to Do a GAAS Audit (GAAS)

3/6/19

9:00 AM

8 AA

SU1178

$239

Avoiding Problems in Conducting Single Audits

3/11/19

11:30 AM

8 AA

4182326C

$245

Government Auditing Standards

4/26/19

11:30 AM

8 AA

4183495D

$245

Administrative Rules for Federal Grants

4/30/19

11:30 AM

8 AA

4182015B

$245

BEHAVIORAL ETHICS Ethical Considerations in Today's Business Environment Date: February 13, 2019 Time: 11:30 AM – 3:00 PM CPE Credit: 4 BE Course Code: 4183109D Regular Price: $120 Member / $188 Non-Member Learn how to create an ethical environment can within an organization. Discover the responsibility of leaders for doing so. Explore common rationalizations for unethical behavior to help avoid traps that lead to sub-optimal decisions.

In today's business environment, it has become progressively more challenging to identify ethical challenges, let alone know how to respond to them.

Supervisors and managers find themselves responsible for achieving results when working with a team that consists of individuals from very different cultures and with different views on what is or is not ethical. It has become increasingly important to develop a definition of ethical behavior appropriate for your beliefs and influenced by your roles.

Address the apparent conflict between profitability, the moral obligation of an entity to fulfill its mission, and the relationship between an entity and its employees and the community.

EVENT NAME

DATE

START TIME

CREDIT

CODE

PRICE

Ethics in Social Media

1/18/19

11:30 AM

4 BE

4183516C

$120

Ethical Considerations in Today’s Business Environment

2/13/19

11:30 AM

4 BE

4183109D

$120

50

OF COURSE! | JANUARY 1, 2019 – APRIL 30, 2019

ON-SITE

ETHICS TRAINING & CPE

Help your staff meet Florida ethics CPE requirements.

Save money with group live ethics options on your schedule, a smaller class size and no travel costs.

As a CPA, your clients, employers, colleagues, and the public trust you to make decisions objectively and fairly.

The FICPA’s group live ethics training will help you navigate the complex – but critical – ethical issues CPAs face every day. We offer multiple courses for professionals in a variety of sectors. Let us bring the experience directly to your office and help you meet the biennial ethics requirements for Florida CPAs.

Florida Ethics Course Offerings (4.0 CPE) Ethics: Protecting the Integrity of Florida CPAs Ethics for Governmental CPAs in Florida Ethics for Industry Professionals/CPAs in Florida

For additional Ethics course offerings visit our online catalog at www.ficpa.org/CPE Contact Mia Thomas, CPA, CGMA for pricing and to schedule: mia@ficpa.org | 407-538-6048 To register, call 800.342.3197 or 850.224.2727, or visit ficpa.org/cpe. | FICPA.ORG

51

ONLINE CPE

BUSINESS LAW Employment Law Update: Examining Critical Issues with FMLA, HIPPA, COBRA, ADA and More Date: January 8, 2019 Time: 9:00 AM - 12:59 PM CPE Credit: 4 TB Course Code: AIELU14 Regular Price: $159 Member / $199 Non-Member Employment law issues affect virtually every business, governmental entity, and not-for-profit organizations. This update examines employer liability for discrimination of all types, including disability discrimination and violations of the Americans with Disabilities Act (ADA); wage and hour laws; the Family Medical Leave Act (FMLA); Health Insurance Portability and Accountability Act (HIPAA) and expensive lessons learned for simple Consolidated Omnibus Budget Reconciliation Act (COBRA) violations. Also discussed are noncompete covenants and pitfalls for employers approached by employees of competitors; and how nondisclosure and nonsolicitation agreements can provide many of the protections - without some of the downsides - of noncompetes. Cases illustrating common ways employers violate the various employment laws are highlighted. This course also includes a 50-state survey of noncompete agreements which addresses the various state's position on enforceability, restrictions and scope, standards, consideration, and judicial revisions of noncompetes.

EVENT NAME

Employment Law Update: Examining Critical Issues with FMLA, HIPPA, COB Hiring and Firing of Employees - What You Can and Cannot Do (HFEM)

DATE

START TIME

CREDIT

CODE

PRICE

1/8/19

9:00 AM

4 TB

AIELU14

$159

3/29/19

1:00 PM

2 TB

SU1201

$89

BUSINESS MANAGEMENT & ORGANIZATION Key Current Financial and Economic Issues Facing the Financial Executive (KFFE) Date: April 4, 2019 Time: 9:00 AM - 5:00 PM CPE Credit: 8 TB Course Code: SU1210 Regular Price: $239 Member / $359 Non-Member This program explores the current economic trends and analyzes their impact on you as the financial executive in areas of human resource management; credit markets and banking; uncertainty and regulatory policy; cash flow planning strategies; debt and equity mix impacts in uncertain markets; globalization of the market; social security funding and impact on retirement planning; and acquiring distressed companies and assets. Specific recommendations and insights will be offered to you to deal with the challenges.

EVENT NAME

DATE

START TIME

CREDIT

CODE

PRICE

1/7/19

11:30 AM

8 BE

4182663D

$245

The Top Ten Business Myths

1/22/19

11:30 AM

8 BE

4183144C

$245

Success Leaves Clues: Replacing the Annual Performance Appraisal Ritual

1/31/19

1:00 PM

2 BE

4183411A

$60

Time Management for CPAs

2/4/19

11:00 AM

2 BE

4183417C

$60

Success Leaves Clues: Leadership

2/7/19

1:00 PM

2 BE

4183412A

$60

Pricing on Purpose: The Eight Steps to Implementing Value Pricing

2/21/19

11:30 AM

8 TB

4183148D

$245

Small Business Issues in Today’s Market

3/4/19

11:00 AM

2 TB

4183416C

$60

Success Leaves Clues: The End of Accounting?

3/21/19

1:00 PM

2 BE

4183413A

$60

Key Current Financial and Economic Issues Facing the Financial Executive

4/4/19

9:00 AM

8 TB

SU1210

$239

Leadership Skills Training

52

OF COURSE! | JANUARY 1, 2019 – APRIL 30, 2019

ONLINE CPE

COMMUNICATIONS AND MARKETING New Manager Series: Balancing Leadership & Likeability Date: April 24, 2019 Time: 2:00 PM - 4:00 PM CPE Credit: 2 BE Course Code: 4183278C Regular Price: $60 Member / $94 Non-Member Second in a four-part series, take a deeper dive into the keys to being an effective leader. Understand the components of self-awareness — understanding who you are, how others perceive you and how to course-correct when necessary.

Cover the ability to effectively communicate with and influence others and to also drive achievement and results. Learn about willingness and the ability to develop others.

EVENT NAME

DATE

START TIME

CREDIT

CODE

PRICE

Communications Skills Training for the CPA

1/8/19

11:00 AM

2 BE

4183415C

$60

Business Writing Series: 10 Principles of Effective Email

2/5/19

2:00 PM

2 BE

4183289C

$60

Business Writing Series: Writing and Revising for Maximum Impact

2/12/19

2:00 PM

2 BE

4183288B

$60

Business Writing Series: Highlights of Grammar and Punctuation

2/19/19

2:00 PM

2 BE

4183287B

$60

Business Writing Series: Planning and Organizing Your Writing

2/26/19

2:00 PM

2 BE

4183286B

$60

New Manager Series: Making the Shift from Individual Contributor to Supervisor

4/23/19

2:00 PM

2 BE

4183277C

$60

New Manager Series: Balancing Leadership & Likeability

4/24/19

2:00 PM

2 BE

4183278C

$60

New Manager Series: Are You Managing or Leading

4/25/19

2:00 PM

2 BE

4183279C

$60

New Manager Series: The How To’s of Leading

4/26/19

2:00 PM

2 BE

4183280C

$60

We're Making Things EZier for You!

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You can now verify your CPE online. The link to your EZ Verification will be emailed to you on the first day of the event and will be available for seven days.

Please allow two weeks after the event for the credits to appear in your CPE tracker.

As a member, the FICPA's CPE Tracker automatically records the credit hours you earn from our courses. You can also add credits from other courses you've taken and it's 100% free for you.

EZMaterials are electronic versions of your course manuals.

They can improve your FICPA seminar and conference experience.

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

53

ONLINE CPE

COMPUTER SOFTWARE & APPLICATIONS Use the Data Model to Build More Powerful PivotTables (EXPP) Date: February 7, 2019 Time: 10:00 AM - 12:00 PM CPE Credit: 2 TB Course Code: SU1144 Regular Price: $89 Member / $119 Non-Member Do you love PivotTables? Of course, we all do! Traditional PivotTables are incredible, but they do have limitations. If you have ever encountered one of these limitations, you'll be excited to learn that by using the Data Model as the source for PivotTables, you'll be able to bypass many of the restrictions that exist with traditional PivotTables. The data model (also referred to as Power Pivot) is included in Excel 2016+ for Windows and available as a free download for previous versions (excluding Excel for Mac). Using the data model enables you to build PivotTables that were previously not practical. If you frequently build PivotTables and would like to do more with them, you'll want to understand how to use the data model (Power Pivot) to enhance your reports.

You Can Increase Your PowerPoint Skills Date: April 25, 2019 Time: 11:30 AM - 1:30 PM CPE Credit: 2 TB Course Code: 4183595C Regular Price: $60 Member / $94 Non-Member Learn how to transform boring, generic PowerPoints to make presentations "pop." This course presents ways to improve production skills to deliver great content.

No one wants a poorly-received presentation due to weak PowerPoint production skills. Review the best practices to consider when creating a PowerPoint presentation. This course will evaluate the use of font choices like size or the application of color. Also, weigh in on the overuse—or underuse—of animations or slide transitions. Discover how to keep slides consistent throughout a presentation by highlighting features that ensure a successful presentation.

EVENT NAME

DATE

START TIME

CREDIT

CODE

PRICE

Excel Shortcuts for Accountants (EXSC)

2/7/19

1:00 PM

2 TB

SU1145

$89

Use the Data Model to Build More Powerful PivotTables (EXPP)

2/7/19

10:00 AM

2 TB

SU1144

$89

Excel Formula Building Overview

2/12/19

11:30 AM

4 TB

4183584H

$120

QuickBooks: Internal Control Tips & Tricks (QBIC)

2/13/19

4:00 PM

2 TB

SU1153

$89

QuickBooks: Reconciling Balance Sheet Accounts Has Never Been Easier (QBBS)

2/13/19

1:00 PM

2 TB

SU1152

$89

Excel Tips and Techniques: Improve Productivity and Financial Modeling

2/19/19

11:30 AM

8 TB

4181197E

$245

Excel Budgeting Ideas (EXBI)

2/21/19

10:00 AM

2 TB

SU1165

$89

Excel: Mastering PivotTables (EXPV)

2/21/19

1:00 PM

2 TB

SU1166

$89

QuickBooks Online: Web-Based Software to Make Bookkeeping Easier (QBOL)

2/27/19

1:00 PM

2 TB

SU1171

$89

Getting the Most from Microsoft Outlook

3/20/19

11:30 AM

2 TB

4183586C

$60

Excel Shortcuts Users Should Know About

3/21/19

11:30 AM

2 TB

4183585C

$60

QuickBooks Online? Worth another Look!

4/24/19

11:30 AM

4 TB

4183593C

$120

You Can Increase Your PowerPoint Skills

4/25/19

11:30 AM

2 TB

4183595C

$60

54

OF COURSE! | JANUARY 1, 2019 – APRIL 30, 2019

ONLINE CPE

FINANCE Multi-Task Role of the CFO/Controller Date: January 11, 2019 Time: 11:30 AM – 7:00 PM CPE Credit: 8 TB Course Code: 4182904D Regular Price: $245 Member / $375 Non-Member Explore real-life CFO/controller scenarios, in highly complex environments, that will help improve management and personal skill sets.

Topics include management skills and techniques; banking and finance; business law; risk management; and human resource issues, as well as the CFO/controller's role as an internal team trainer. Additionally, review how the CFO/controller can gain personal economies of scale through time management, negotiation skills and personal planning.

EVENT NAME

Controller/CFO Update: Hot Topics Facing Today's Financial Professional (TCF4) Date: March 1, 2019 Time: 9:00 AM – 12:30 PM CPE Credit: 4 TB Course Code: SU1175 Regular Price: $139 Member / $199 Non-Member In today's rapidly changing world, finance professionals are required to wear many hats and are often the keys to the success of the organization.

On one hand, they need to be abreast of the latest proven financial skills for making the best decisions, and on the other hand they need the best skills to motivate, manage, and lead people. Being pigeon-holed into one area or another is neither good for career building nor for the good of the organization. We'll cover the latest issues that all CFOs and controllers need to know about and provide how-to guidance to allow for immediate use in their organizations.

DATE

START TIME

CREDIT

CODE

PRICE

Business Valuation: A Review of the Essentials

1/9/19

11:30 AM

8 TB

4181372D

$245

Multi-Task Role of the CFO/Controller

1/11/19

11:30 AM

8 TB

4182904D

$245

Fundamentals of Corporate Finance

1/23/19

11:30 AM

2 TB

4183643B

$60

Corporate Finance Checkup: Renovate Your Analytical Toolbox

1/28/19

11:30 AM

8 TB

4182558D

$245

Financial Statement Analysis

2/11/19

11:30 AM

8 TB

4181249C

$245

Personal Financial Statements

2/13/19

11:30 AM

8 TB

4182483C

$245

Controller/CFO Update: Hot Topics Facing Today’s Financial Professional

3/1/19

9:00 AM

4 TB

SU1175

$139

CFO/Controller's Roadmap to Organization Success With Integrated Planning, Forecasting, and Budgeting (PLF4)

3/11/19

1:00 PM

4 TB

SU1182

$139

Financial Statement Analysis for Managers

3/28/19

11:30 AM

8 TB

4182350B

$245

REGULATORY ETHICS Ethics: Protecting the Integrity of Florida CPAs (4980) Date: January 17, 2019 Time: 8:30 AM – 12:00 PM CPE Credit: 4 ETH Course Code: ETHWBR10 Regular Price: $85 Member / $145 Non-Member CPAs often face difficult, unusual, and challenging situations when dealing with clients, employers, and regulatory authorities. The objective of this course is to remind you that a framework exists that you can refer to for guidance to determine the expectations for your behavior as a Florida CPA. That framework is based on the Florida Statutes, the Rules of the Florida Board of Accountancy, and the AICPA Code of Professional Conduct. Through interactive dialogue and discussion we will focus on the application of specific rules and requirements within that framework and recent trends in business and professional ethics. This course is designed for CPAs in all areas of practice and fulfills the biennial ethics requirements for Florida CPAs. EVENT NAME

DATE

START TIME

CREDIT

CODE

PRICE

State and Federal Ethics Considerations

1/4/19

11:30 AM

4 TB

4183138D

$120

Ethics: Protecting the Integrity of Florida CPAs (4980)

1/17/19

8:30 AM

4 ET

ETHWBR10

$85

Ethical Considerations for the CPA (ETHC)

2/21/19

1:00 PM

4 TB

SU1164

$139

Professional Conduct & Ethics: Dealing with Ethical Crises

3/7/19

11:30 AM

4 TB

4182600K

$120

Preserving Independence and Otherwise Complying with the New AICPA Code of Professional Conduct

3/13/19

11:30 AM

4 TB

4182963E

$120

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

55

ONLINE CPE

SPECIALIZED KNOWLEDGE Social Security: Advanced Education and Training Date: January 8, 2019 Time: 11:30 AM – 7:00 PM CPE Credit: 8 TB Course Code: 4182968C Regular Price: $245 Member / $375 Non-Member Gain practical tips to market and promote Social Security consulting services. Delve into research techniques and learn advanced Social Security concepts and rules to better serve clients.

EVENT NAME

Start-up and Small Business Financial Statements: Issues and Fraud Date: February 12, 2019 Time: 11:30 AM – 3:00 PM CPE Credit: 4 TB Course Code: 4183484D Regular Price: $120 Member / $188 Non-Member Through case problems and analyses of questions, explore the relationship between issues that face start-ups and small businesses and fraudulent financial reporting. Examine the associated risks of fraud and how to address the risk.

This course is ideal for CPAs who provide accounting services to start-ups and small businesses, either in industry or as a practitioner performing preparations, compilations or reviews.

DATE

START TIME

CREDIT

CODE

PRICE

Social Security: Advanced Education and Training

1/8/19

11:30 AM

8 TB

4182968C

$245

Advanced Personal Financial Planning Update

1/9/19

11:30 AM

8 TB

4181033E

$245

Trusts as Retirement Plan Beneficiaries

1/9/19

1:00 PM

1 TB

4183496C

$30

CalCPA PFP Wealth Wednesdays: New Year Retirement Plan Opportunities

1/16/19

2:00 PM

1 TB

4183572A

$30

Closely Held Business Owner Financial Planning Opportunities

1/23/19

2:00 PM

2 TB

4183383B

$60

Social Security Basics and Strategies For Maximizing Benefits

1/30/19

11:30 AM

8 TB

4182922F

$245

Start-up and Small Business Financial Statements: Issues and Fraud

2/12/19

11:30 AM

4 TB

4183484D

$120

CalCPA PFP Wealth Wednesdays: Hot Button Issues on Fiduciary and ERISA

2/20/19

2:00 PM

1 TB

4183571A

$30

College Financial Planning: Student Loans

2/20/19

2:00 PM

2 TB

4183001C

$60

College Financial Planning: Graduate School

3/21/19

2:00 PM

2 TB

4183000C

$60

COMPLIMENTARY CPE FOR MEMBERS

The amount of money you save with complimentary CPE f rom FICPA is greater than the cost of your membership.

Members are eligible for 30 complimentary CPE credits every year.

UPCOMING 2018 COURSES CONSIST OF: Unrelated Business Activities Update - Part 2 January 29, 2019 | 11:00am | 1 TB | **Online** | Webinar

Interacting with Florida Agencies – Nonrule Policies of General Applicability January 23, 2019 | 11:00am | 1 TB | **Online** | Webinar

Are You Ready for the New Data Privacy Laws?

January 16, 2019 | 11:00am | 1 TB | **Online** | Webinar

FICPA.ORG/FREECPE 56

OF COURSE! | JANUARY 1, 2019 – APRIL 30, 2019

ONLINE CPE

TAXES Getting Ready for Busy Season: A Guide to New Forms, Filing Issues, and Other Critical Developments (NFFI)

Tax Forms Boot Camp: LLCs, Partnerships, and S Corporations (TFBC)

Date: January 23, 2019 Time: 9:00 AM - 5:00 PM CPE Credit: 8 TB Course Code: SU1113 Regular Price: $239 Member / $359 Non-Member

Date: January 28, 2019 Time: 9:00 AM – 5:00 PM CPE Credit: 8 TB Course Code: SU1123 Regular Price: $239 Member / $359 Non-Member

Getting ready for busy season involves not only knowing the new tax rules for the current year, but also understanding how the new rules apply to current-year returns. This course provides an up-to-date review of important tax form changes, new tax forms, key developments as they are reflected in the IRS forms, and IRS filing issues and deadlines that will be invaluable to attendees who prepare tax returns for individuals, partnerships, and LLCs.

The course provides a comprehensive understanding of the preparation of both S corporation and partnership/LLC tax returns, along with the underlying laws, regulations, etc. The course and instruction delivery is geared toward the basic understanding and progresses to complex issues. The boot camp allows staff to discover the connections and alterations of these widely held entity structures, while also providing a valued reference for the participant's future use. The course utilizes an identical sample trial balance for form preparation, with filled-in completed Forms 1120S and 1065 provided in the case solutions.

EVENT NAME

DATE

START TIME

CREDIT

CODE

PRICE

Estate and Life Planning Issues for the Middle-Income Client (PMIC)

1/4/19

9:00 AM

8 TB

SU1085

$239

Tax Considerations for Buying and Selling a Business

1/7/19

11:30 AM

8 TB

4182549E

$245

Individual and Financial-Planning Tax Camp (IFCP)

1/8/19

9:00 AM

8 TB

SU1087

$259

International Tax Update for 2018

1/8/19

2:00 PM

2 TB

4183336B

$60

Structuring IC-DISCs to Maximize Your Tax Benefits

1/8/19

2:00 PM

2 TB

4183036B

$60

Monthly Tax Update with Mike Tucker and Jeff Jacobs (TUJM)

1/9/19

1:00 PM

2 TB

SU1089

$89

Tax Research Skills

1/9/19

11:30 AM

8 TB

4181354F

$245

The Best Federal Tax Update Course by Surgent (BFTU)

1/9/19

9:00 AM

8 TB

SU1088

$259

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

1/10/19

9:00 AM

8 TB

SU1091

$239

Retirement Penalties and Rollover Issues

1/10/19

1:00 PM

2 TB

4183497C

$60

Advanced Technical Tax Forms Training - LLCs, S Corporations, and Partnerships (ATFB)

1/11/19

9:00 AM

8 TB

SU1092

$239

Corporate Tax Planning: Strategies and Ideas

1/11/19

11:30 AM

8 TB

4183116E

$245

International Tax Lunch: Using Income Tax Treaties?

A Guide for Regular People and their Accountants

1/11/19

3:00 PM

1 TB

4183511A

$30

Understanding FLSA Compliance (OVR3)

1/11/19

1:00 PM

3 TB

SU1094

$149

Buying and Selling S Corporations: Tax Planning Opportunities

1/14/19

11:30 AM

8 TB

4182317E

$245

Getting Ready for Busy Season: Review Individual Tax Form Changes (ITFC)

1/14/19

1:00 PM

2 TB

SU1096

$89

Taxation of Marijuana Sales

1/14/19

11:30 AM

4 TB

4183274D

$120

Advanced Technical Tax Forms Training - Form 1040 Issues (ATFI)

1/15/19

9:00 AM

8 TB

SU1097

$239

Entity Choice? Tax Considerations

1/15/19

11:30 AM

8 TB

4183117E

$245

IRAs: Tax Efficient Tools for Retirement

1/15/19

11:30 AM

8 TB

4183574L

$245

Repair Regulations Update (REPR)

1/15/19

1:00 PM

2 TB

SU1098

$89

S Corporation Preparation

1/15/19

11:30 AM

8 TB

4183578K

$245

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

57

ONLINE CPE

TAXES

(CONTINUED) EVENT NAME

DATE

START TIME

CREDIT

CODE

PRICE

Federal Tax Update: C & S Corporations, Partnerships & LLCs

1/16/19

11:30 AM

8 TB

4183580J

$245

Financial and Tax Planning for Divorce: Identifying Pitfalls and Developing Practical Solutions

1/16/19

11:30 AM

8 TB

4183177C

$245

Special Topics in Partnership and LLC Taxation

1/16/19

11:30 AM

8 TB

4183127G

$245

Efficient and Effective Form 1040 Review: The Next Step for Valuable Staff (ERTW)

1/17/19

9:00 AM

8 TB

SU1102

$239

Form 1041 Workshop

1/17/19

11:30 AM

8 TB

4181979G

$245

Keep Your Clients on a SALT-Free Diet

1/17/19

11:30 AM

4 TB

4183221B

$120

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

1/18/19

9:00 AM

8 TB

SU1106

$239

The Best Individual Income Tax Update Course by Surgent (BITU)

1/18/19

9:00 AM

8 TB

SU1104

$259

What CPAs Should Know About Trust Instruments (TRIT)

1/18/19

1:00 PM

2 TB

SU1107

$89

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

1/21/19

9:00 AM

8 TB

SU1108

$259

Real Estate Taxation

1/22/19

11:30 AM

8 TB

4182305D

$245

Settled and Approved: Fiduciary Accounting from Start to Finish

1/22/19

11:30 AM

8 TB

4182186G

$245

Form 1041: Down to the Basics

1/23/19

11:30 AM

8 TB

4181495F

$245

Getting Ready for Busy Season: A Guide to New Forms, Filing Issues, and Other Critical Developments (NFFI)

1/23/19

9:00 AM

8 TB

SU1113

$239

Partnership and LLC Taxation: Advanced Issues, Including Transfers

1/23/19

11:30 AM

8 TB

4181398C

$245

Successfully Completing a Gift Tax Return -- Form 709 (F709)

1/23/19

1:00 PM

2 TB

SU1112

$89

Complete Guide to Payroll Taxes and 1099 Issues (CGPT)

1/24/19

9:00 AM

8 TB

SU1116

$239

Federal Tax Update: The Impact of the Tax Cuts Jobs Act

1/24/19

11:30 AM

8 TB

4183581J

$245

Best Practices for Tax Income and Expense Recognition

1/25/19

11:30 AM

8 TB

4182781F

$245

Guide to Calculating S Corporation Stock Basis and Creating and Maintain

1/25/19

1:00 PM

2 TB

SU1120

$89

S Corporations: The Fundamentals and More

1/25/19

11:30 AM

8 TB

4183118E

$245

Successfully Completing an Estate Tax Return -- Form 706 (F706)

1/25/19

10:00 AM

2 TB

SU1121

$89

Buying and Selling Corporate Businesses: Using Installment Obligations

1/28/19

11:30 AM

1 TB

4183326C

$30

Tax Collection Defense

1/28/19

11:30 AM

8 TB

4182989C

$245

Tax Forms Boot Camp: LLCs, Partnerships, and S Corporations (TFB

1/28/19

9:00 AM

8 TB

SU1123

$239

Passive Activity Losses (PAL): Comprehensive

1/29/19

11:30 AM

8 TB

4183582J

$245

Section 754 Step-Up in Basis: Understanding the Tax Issues for Part

1/29/19

1:00 PM

2 TB

SU1125

$89

58

OF COURSE! | JANUARY 1, 2019 – APRIL 30, 2019

ONLINE CPE

TAXES

(CONTINUED) EVENT NAME

DATE

START TIME

CREDIT

CODE

PRICE

Settled and Approved II: Handling Disputes to Fiduciary Accountings

1/29/19

1:00 PM

2 TB

4183518C

$60

Dealing with IRS Appeals

1/30/19

11:30 AM

8 TB

4183164C

$245

GST Tax From A to Z

1/30/19

11:30 AM

8 TB

4181271B

$245

Preparing Complex 1040s

1/31/19

11:30 AM

8 TB

4181375C

$245

Successfully Completing an Income Tax Return for a Trust or Estate -- Form

2/5/19

1:00 PM

2 TB

SU1138

$89

Like-Kind Exchanges under Section 1031 (LKEX)

2/6/19

1:00 PM

2 TB

SU1142

$89

International Tax Lunch: Classification of Foreign Pensions∆í?”

2/8/19

3:00 PM

1 TB

4183513A

$30

IRS Tax Examinations and Hot Issues (EXI4)

2/14/19

1:30 PM

4 TB

SU1155

$139

Top 10 Celebrity Estate Mistakes and How to Avoid Them (TTCE)

2/27/19

1:00 PM

2 TB

SU1172

$89

International Tax Lunch: Form 5472 Filing Requirements and Preparation

3/8/19

3:00 PM

1 TB

4183515A

$30

CalCPA PFP Wealth Wednesdays: Update on America's Deficit Crisis

3/20/19

2:00 PM

1 TB

4183573A

$30

Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit (EMIC)

3/28/19

1:00 PM

2 TB

SU1199

$89

International Tax Lunch: Foreign Earned Income Exclusion and How to Prepare Form 2555

4/19/19

3:00 PM

1 TB

4183514A

$30

NEW COURSES, NEW OPPORTUNITIES FICPA seminars bring live, high-quality CPE opportunities to CPAs across the state. We offer seminars across a wide range of topics – including ethics, audit, tax, and beyond – and for CPAs at any experience level.

All of our courses are designed and developed by experts in the field, with your needs in mind.

VIEW THE FULL CATALOG AT FICPA.ORG/SEMINARS

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

59

WHY SEMINARS?

Your Solution for CPE

If you learn best from a dynamic instructor in a traditional classroom, FICPA’s CPE Seminars are the way to go.

These courses cover the topics you need and bring high-quality, in-person education and networking opportunities to locations that are convenient to you.

Seminar Days offer a series of courses that cover a variety of topics in one location.

They’re scheduled around the state to meet the needs of your busy schedule.

Search FICPA Seminars at

ficpa.org/seminars

Value-Priced CPE seminars are our most popular courses taught by our best instructors. Join us for the same great instruction at a tremendous discount (lunch not included).

Ethics — Meet your Board of Accountancy license requirements for Ethics with our revamped four-hour courses, available around the state and scheduled throughout the year for your convenience.

Take Two —Taking one of these 4-hour courses? Pair an Ethics course with another 4-hour course and get 8 hours of Early Bird Price CPE for $249. Look for the “Take Two” icon on select pairings.

CPE Tracker — As a member, hours that you earn in the FICPA’s CPE seminars are automatically recorded in your CPE Tracker, and you can also add courses from other vendors.

60

OF COURSE! | JANUARY 1, 2019 – APRIL 30, 2019

OnDEMAND CPE

FICPA OnDemand courses are available online 24/7 and feature original CPE in a variety of subjects.

You have the flexibility to choose when and where to study. All of our OnDemand courses are the same top-notch quality you have come to expect from the FICPA. Certificate of completion will be awarded after successfully passing the exam at the end of the course. OnDemand courses comply with NASBA QAS requirements. Search through our OnDemand courses at ficpa.org/cpe.

ACCOUNTING Accounting for Business Combinations and Consolidated Financial Reporting (17-1)

Surgent's Master Accounting for Income Taxes Without Overtaxing Your Brain (AIT4)

CPE Credit: 6 AA Course Code: GOL-0836 Regular Price: $72 Member / $132 Non-Member

CPE Credit: 4 AA Course Code: SU18-AIT4-SSWC Regular Price: $89 Member / $119 Non-Member

High quality on-demand CPE courses which are available anytime. All our on-demand CPE courses are in compliance with standards issued by the AICPA and NASBA.

Since its inception nearly 25 years ago, many have continued to struggle with applying the current model for accounting for income taxes. But this doesn't have to be you. This course will provide you with the basic knowledge necessary to understand the complexities of this challenging topic. Through discussions and use of exercises, this course will analyze the authoritative literature to provide a thorough understanding of such topics as deferred taxes, income tax expense, uncertain tax positions and other classification and disclosure requirements. We'll also explore the changes on the horizon to accounting for income taxes.

ACCOUNTING (GOVERNMENTAL) Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (GNAA) CPE Credit: 8 AA Course Code: SU18-GNAA-SSWC Regular Price: $115 Member / $215 Non-Member This year is yet another year of significant change in the world of government and nonprofit accounting and auditing. Time is valuable, and it's hard to stay current in today's rapidly changing environment. Let us save you time and effort in staying current through this informative update course. The course materials utilize a highly illustrative and innovative format. Over 30 focused exercises are included to provide an enhanced working knowledge of the latest developments in government and nonprofit accounting and auditing.

ACCOUNTING & AUDITING Internal Control and COSO Essentials for Financial Managers, Accountants, and Auditors CPE Credit: 6 AA Course Code: AI17-ICCEFMA2 Regular Price: $99 Member / $129 Non-Member This CPE course gives you a solid understanding of systems and control documentation. After an overview of the latest COSO guidance on the components and principles of effective internal control, this course introduces you to basic tools used to document an accounting process. You will then identify the risks of errors and fraud in the accounting system and the presence (or absence) of compensating controls. Finally, you will practice identifying key controls and control weaknesses.

Surgent's Construction Contractors: Critical Accounting, Auditing, and Tax Issues in Today's Environment (CONS) CPE Credit: 6 AA & 2 TB Course Code: SU18-CONS-SSDL Regular Price: $125 Member / $185 Non-Member Accounting and financial reporting for construction contractors may be the most difficult area to be in compliance with the various standards. Also, construction engagements are, in many instances, more "dangerous" than most lines of businesses due to the many users of the financial statements.

In this course, we will discuss why construction accounting and financial reporting are so complex, and discuss the relationship between the contractor and the surety, both from an underwriting and claims perspective.

We will also explore what the surety looks for in order to maximize potential bond credit, and we will discuss key areas of tax compliance concentrating on those areas which make construction unique including the impact the Tax Cuts and Jobs Act has on the construction industry.

SEE ALL FICPA ON-DEMAND COURSES AT FICPA.ORG/CPE

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

61

OnDEMAND CPE

AUDITING Internal Auditing: Audit Evidence and Documentation (18-1)

Surgent's Internal Controls That Matter: Managing Risk With the Updated COSO Framework (COSF)

CPE Credit: 4 AA Course Code: GOL-0901 Regular Price: $48 Member / $88 Non-Member

CPE Credit: 8 AA Course Code: SU18-COSF-SSDL Regular Price: $125 Member / $185 Non-Member

High quality on-demand CPE courses which are available anytime.

All our on-demand CPE courses are in compliance with standards issued by the AICPA and NASBA.

Technological advances, cybersecurity threats, increased regulatory scrutiny, globalization, and other challenges have caused entities and auditors to struggle with proper consideration of the cost-benefit of internal controls, recognizing that a well-designed system does not have to prevent or detect all internal control deficiencies -- just ones that matter most to the entity's objectives related to financial reporting, compliance, operations and strategy. This course provides practical guidance on what a sound system of internal controls "looks like" and its impact on the reliability of financial statements, particularly for smaller entities. In addition, a broader discussion of enterprise-wide risk management will be discussed in accordance with COSO's Enterprise Risk Management - Integrated Framework.

AUDITING (GOVERNMENTAL) Advanced Topics in a Single Audit CPE Credit: 9.5 AA Course Code: AI17-ATSA Regular Price: $189 Member / $239 Non-Member Uniform Guidance is a significant change with a big impact on the profession. But with the many benefits comes the increased risk of errors and deficiencies. This CPE course helps by providing guidance in the critical areas of a Uniform Guidance compliance audit, and laying out best practices for planning, performing and reporting on the compliance audit.

BUSINESS LAW MBAexpress: Basics of Business Law CPE Credit: 1 TB Course Code: MBABBL Regular Price: $45 Member / $60 Non-Member Do you know how to keep your company and your clients on the right side of the law?

How can management and directors protect themselves from liability?

BUSINESS MANAGEMENT & ORGANIZATION Forecasting Techniques

MBAexpress: Faster Disaster Recovery

CPE Credit: 3 TB Course Code: AI17-CFFD-FT Regular Price: $59 Member / $69 Non-Member

CPE Credit: 1 TB Course Code: MBAFDR Regular Price: $45 Member / $60 Non-Member

This CPE course explores forecasting techniques related to budgeting.

This course explains the high-low method, which is a method of breaking semi-variable costs into their two components (fixed costs and variable costs). It includes the three steps related to semi-variable costs, determine the variable costs, find the fixed costs, and then calculate the expected costs. In addition, it includes a discussion on regression analysis, adjusting forecasts for inflation, as well as time series analysis.

We often think about hurricanes and tornados as disasters, but have you thought about the impact of new technology, a product recall, or even fraud? Could your business survive 6 weeks without power?

SEE ALL FICPA ON-DEMAND COURSES AT FICPA.ORG/CPE

62

OF COURSE! | JANUARY 1, 2019 – APRIL 30, 2019

OnDEMAND CPE

COMMUNICATIONS AND MARKETING MBAexpress: Nuances of Negotiating

MBAexpress: Success with Social Media

CPE Credit: 1 BE Course Code: MBANON Regular Price: $45 Member / $60 Non-Member

CPE Credit: 1 TB Course Code: MBASWSM Regular Price: $45 Member / $60 Non-Member

The art of negotiating with your customers, clients, business partners and colleagues is a vital skillset for the business professional. Successful business negotiations will help you drive your business success and your career. This course will provide you with key tips and techniques you can use to improve your negotiating strategy, skills and confidence.

Twitter, Facebook, YouTube - great fun personally but what good are they for your business?

FINANCE Financial and Strategic Implications of Mergers and Acquisititons

Surgent's Innovative Forecasting and Budgeting: Moving Beyond the Traditional Techniques (IFB4)

CPE Credit: 2.5 TB Course Code: AI17-CSCM-FSIMA Regular Price: $39 Member / $49 Non-Member

CPE Credit: 4 TB Course Code: SU18-IFB4-SSDL Regular Price: $65 Member / $95 Non-Member

This CPE course classifies mergers and acquisitions and explores reasons why entities merge or acquire. It defines Big Data, synergy, and the impact of mergers and acquisitions on stakeholders. It examines tax implications, the role and scope of competition authorities, and methods of divestment. The course also investigates how management can purchase a business from its existing owners, and studies exit strategies.

It focuses on practical matters such as what form of consideration should be used in an acquisition (for example, cash or a share exchange) and the negotiation process that surrounds a bid. It explores types of defenses against hostile bids, and how to derive entity values using the bootstrapping method.

Forecasting and budgeting are two words that often draw an adverse reaction from many financial professionals; let us help you turn that frown upside down with our innovative approach to planning and budgeting. We'll move beyond the traditional techniques and show you easier ways to complete the process while cutting out the political pitfalls that end up causing a lack of accountability and can be demotivating to the staff. During the seminar we will cover such topics as the sales/ income plan, capital equipment planning, the "one-year operating plan" (formerly referred to as a budget), the "monthly operating plan," cash planning, risk planning, and much more! Join us for this seminar as we help you streamline your forecasting and budgeting processes, which turns into a win-win for the employees and the organization.

MANAGEMENT SERVICES MBAexpress: Risk Management CPE Credit: 1 TB Course Code: MBARM Regular Price: $45 Member / $60 Non-Member What is risk? Do you know if your organization is risk averse or risk aggressive? This course will define risk management and discuss the types of risk and risk management processes.

REGULATORY ETHICS Ethics: Protecting the Integrity of Florida CPAs (2018-19) (0012397) CPE Credit: 4 ET Course Code: ETHOL18 Regular Price: $75 Member / $100 Non-Member CPAs often face difficult, unusual, and challenging situations when dealing with clients, employers, and regulatory authorities. The objective of this course is to remind you that a framework exists that you can refer to for guidance to determine the expectations for your behavior as a Florida CPA. That framework is based on the Florida Statutes, the Rules of the Florida Board of Accountancy, and the AICPA Code of Professional Conduct.

Through interactive dialogue and discussion we will focus on the application of specific rules and requirements within that framework and recent trends in business and professional ethics. The course fulfills the biennial ethics requirement for Florida CPAs. This course is QAS self-study and must be completed by one year of purchase.

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

63

OnDEMAND CPE

SPECIALIZED KNOWLEDGE The Anticipatory Organization - Accounting and Finance Professionals - v. 1.5A CPE Credit: 5 TB Course Code: AOAF Regular Price: $295 Member / $370 Non-Member This event will present a way of thinking that is opposite to the experience and training of a CPA. Most CPAs are trained as "historians." They look back to measure, reconcile, examine, and extrapolate. The Anticipatory CPA learns how to use foresight to analyze soft and hard trends, to predict outcomes, to leverage cultural change, and to engage emerging technology. These skills enable the anticipatory CPA to jump ahead of the competition. Change is coming, fast. The winners will be those who can anticipate those changes to leverage new opportunities. Daniel Burrus will present the skills and methods that can reorient your thinking about the future. Your future. .

TAXES AICPA's Annual Federal Tax Update CPE Credit: 14.5 TB Course Code: AI17-AFTU Regular Price: $169 Member / $219 Non-Member Stay up-to-date on the latest tax developments! This comprehensive CPE course covers all legislative, judicial, and IRS developments of the past year with an emphasis on implementation and compliance.

Determine how to effectively and confidently complete tax-planning and compliance engagements. Apply current developments affecting individuals (including those regarding income, deductions and losses, tax calculations, individual credits, filing matters), business entities (including those regarding S Corporations and their shareholders, C Corporations, partnerships), estates and trusts, retirement plans, and more.

Estates, Trusts, and Wealth Transfer (2018) CPE Credit: 4 TB Course Code: GOL-0897 Regular Price: $48 Member / $88 Non-Member High quality on-demand CPE courses which are available anytime. All our on-demand CPE courses are in compliance with standards issued by the AICPA and NASBA.

Getting to the Heart of Tax Reform: Individual Tax and Estate Planning Strategies CPE Credit: 5 TB Course Code: AI17-CL4TRIND Regular Price: $89 Member / $109 Non-Member

Surgent's Critical Tax Reform Update for CPAs: The Tax Cuts and Jobs Act (TACT) CPE Credit: 4 TB Course Code: SU18-TACT-SSWC Regular Price: $129 Member / $159 Non-Member The Tax Cuts and Jobs Act was signed by President Trump on Dec. 22, and it changes the tax rules beyond any changes we have seen in the last 30 years. It has been a long process to get to this final tax legislation, and now tax practitioners are faced with the daunting task of understanding it and determining how it will impact their clients. This course covers the new law in a practical way so that practitioners not only know what the changes are but appreciate how these changes will impact both individual and business clients.

Surgent's Getting Ready for Busy Season: A Guide to New Forms, Filing Issues, and Other Critical Developments (NFFI) CPE Credit: 8 TB Course Code: SU18-NFFI-SSWC Regular Price: $155 Member / $215 Non-Member Getting ready for busy season involves not only knowing the new tax rules for the current year, but also understanding how the new rules apply to current-year returns. This course provides an up-to-date review of important tax form changes, new tax forms, key developments as they are reflected in the IRS forms, and IRS filing issues and deadlines that will be invaluable to attendees who prepare tax returns.

The monumental passing of the Tax Cuts and Jobs Act results in historic tax reform impacting nearly every American. This CPE course provides a comprehensive overview of the changes impacting individuals and families as well as critical financial planning considerations and strategies.

Surgent's Hot IRS Tax Examination Issues for Individuals and Businesses (EXIB)

Surgent's Best Federal Tax Update Course (BFTU)

Recently, the IRS has dramatically ramped-up its examination of specific individuals and small business taxpayers. Now, more than ever, CPAs need clients to understand the need for documentation and procedures to substantiate what IRS auditors are pursuing. Learn the high audit risk areas and ways to help clients survive an IRS audit with little or no change. It is critical for CPAs in public accounting to understand the risk to clients and to themselves in tax return preparation and planning.

CPE Credit: 8 TB Course Code: SU18-BFTU-SSWC Regular Price: $155 Member / $215 Non-Member The most sweeping changes to the tax code in 30 years are now a reality, and Surgent will bring you all of the critical details. These changes 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. In this course, 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.

CPE Credit: 8 TB Course Code: SU18-EXIB-SSDL Regular Price: $125 Member / $185 Non-Member

SEE ALL FICPA ON-DEMAND COURSES AT FICPA.ORG/CPE

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Surgent's Individual and Financial-Planning Tax Camp (IFCP)

Surgent's Update on Section 199A: What We Now Know in Light of NEW IRS Guidance (S19U)

CPE Credit: 8 TB Course Code: SU18-IFCP-SSWC Regular Price: $155 Member / $215 Non-Member

CPE Credit: 4 TB Course Code: SU18-S19U-SSWC Regular Price: $109 Member / $139 Non-Member

Each year brings its own set of tax planning challenges, and this year of sweeping tax changes is especially complex. This course aims to arm tax planners with planning strategies and ideas that wealthy clients, middleincome clients, and closely held business owners need to consider right now to take advantage of present opportunities and plan for future tax advantage. Learn strategies that can really have an impact on client lives, while also bringing value to you and your firm.

The Section 199A deduction for qualified business income was widely regarded as the most complicated and least understood topic of The Tax Cuts and Jobs Act. Now, the IRS has just released almost 200 pages of regulations on this statute. These regulations are designed to provide much needed computational, definitional, and anti-avoidance guidance regarding the application of Section 199A. It is critical that tax practitioners understand the details of this provision now, so that their clients can take advantage of the enormous planning opportunities it offers. This 4-hour course provides the comprehensive coverage necessary to understand this complex guidance.

Surgent's Maximizing Your Social Security Benefits (SSR4) CPE Credit: 8 TB Course Code: SU18-SSR4-SSDL Regular Price: $125 Member / $185 Non-Member

Tax Staff Essentials - Level 1, New Staff

The leading edge of the baby boomer generation has already reached retirement age. Financial and tax planners can expect increased demand for strategies that dovetail Social Security with other retirement- and estate-planning objectives. This course provides tax and financial planning professionals with both the background information on the Social Security system and the strategies clients will need in dealing with Social Security, and the myriad of all the other related retirement planning issues.

Surgent's Real Estate Tax Boot Camp (RETC) CPE Credit: 8 TB Course Code: SU18-RETC-SSDL Regular Price: $125 Member / $185 Non-Member This course is a `deep dive' into all things real estate tax related for the mid-level practitioner moving into this complex area. You will deepen your understanding of the complex considerations and strategies that individuals must navigate in acquiring, holding, managing, constructing, and disposing of real estate. You will leave the course able to navigate critical issues associated with the relevant returns and plan strategically for your company or clients.

Surgent's Social Security, Medicare, and Prescription Drug Retirement Benefits: What Every Baby Boomer Needs to Know Now (SSRB) CPE Credit: 8 TB Course Code: SU18-SSRB-SSWC Regular Price: $155 Member / $215 Non-Member

CPE Credit: 50.5 TB & 5.5 BE Course Code: AI17-TSE1-PRGM Regular Price: $549 Member / $689 Non-Member Level 1 covers key areas to ensure your young tax force is well prepared to begin their careers. We will focus on the areas of Individual, Partnership and S Corporation tax compliance, effective online tax research techniques, clear and precise workpaper documentation, effective professional business communications. Your future tax professionals will be provided a broad range of practical tax instruction, including key issues surrounding the Individual taxation, new cost and repair regulations, S Corporation distributions, items affecting shareholder basis, Passive Activity Loss rules, and more. The Tax Staff Essentials courses establish a strong set of core skills necessary for junior staff growth.

Tax Staff Essentials - Level 2, Experienced Staff CPE Credit: 51 TB & 1 AA Course Code: AI17-TSE2-PRGM Regular Price: $549 Member / $689 Non-Member Level 2 will broaden your tax knowledge in the areas of multistate taxation, C Corporations, accounting methods and periods and choice of entity.

Key subject matters covered include Inventory Valuation and Property Transactions which will be essential for servicing more complex clients. The Tax Staff Essentials courses establish a strong set of skills necessary to grow the abilities and confidence of junior and senior level staff, allowing them to work with greater independence and expand their role in your firm.

Tax Staff Essentials - Level 3, Tax Senior/Supervisor

Social Security seems poised for changes in benefits and eligibility age.

The leading edge of the baby boomer generation has already reached retirement age. Financial and tax planners can expect increased demand for strategies that dovetail Social Security with other retirement- and estate-planning objectives. This course provides tax and financial planning professionals with both the background information on the Social Security system and the strategies clients will need in dealing with Social Security, and the myriad of all the other related retirement planning issues.

CPE Credit: 45.5 TB & 11 AA Course Code: AI17-TSE3-PRGM Regular Price: $549 Member / $689 Non-Member Level 3 training identifies the more difficult areas for experienced tax compliance specialists. We will focus on understanding business strategies, analyzing your client's competitive position, and converting this knowledge into tax planning and business advice. Increasing exposure into specialized tax niches will position your work force to capitalize on emerging crossselling opportunities. Key subject matters covered include ASC740 and deferred income taxes, estates and trusts, tax exempt organizations, real estate transactions, and advanced S Corporation concepts. This level will give Staff, Seniors and Supervisors the confidence necessary to begin assuming client and engagement management responsibilities.

Tax Staff Essentials - Level 4, Tax Manager/Director CPE Credit: 47 TB & 10 AA To register, call 800.342.3197 or 850.224.2727, or visit ficpa.org/cpe. | FICPA.ORG

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Course Code: AI17-TSE4-PRGM Regular Price: $549 Member / $689 Non-Member Level 4 training gives your managers and directors the tools they will need to offer existing clients additional services. It will improve and increase their proficiency levels, eliciting a higher level of customer satisfaction, with the potential to increase firm service fees. Tax Staff Essentials Level 4 contains the advanced technical level of training your firm needs to maintain and improve its core competencies. As your firms leaders expand their levels of expertise, so does your firm expand its ability to offer its professional services to new and existing clients. Key areas covered include IRS audits, international tax, advanced topics in partnership taxation and accounting for deferred taxes, and individual and small business tax planning. Whether you wish to grow your firm by developing expertise in a niche or by business referrals from highly satisfied clients, TSE Level 4 is a must-have suite of CPE courses.

VARIOUS AICPA CPExpress CPE Credit: 600 ** Course Code: CPEXPRESS Regular Price: $249 Member / $457 Non-Member Where can you get unlimited online access to 600+ credit hours (450+ CPE courses) for one low annual subscription fee?

CPExpress, the AICPA’s comprehensive bundle of online continuing professional education courses for CPAs, offers you immediate access to hundreds of one and two-credit hour courses that allow you to select the specific topic you need when you need it for just-in-time learning. You can choose from a full spectrum of subject areas and knowledge levels.

How can CPExpress help you? Start and finish most CPE courses in as little as 1 to 2 hours with 24/7 access so you can fit CPE into a busy schedule; Quickly brush up or get a brief overview on hundreds of topics when you need it; Create and customize your personal online course catalog for quick access with hot topics at your fingertips; Print CPE certificates on demand to document your training – never miss a CPE reporting deadline; Receive free quarterly updates on Tax, Accounting & Auditing, and Government courses, including updates for Not-for-Profit topics

and guide the strategic planning process. You'll also learn how to perform risk assessments, proactively respond to tax compliance issues, measure performance, and work with an organization's governing board to achieve mission success. Plus, experts provide practice tips to help you tailor your methods to address the challenges of nonprofits of all sizes.

Surgent's Unlimited Plus Package (PLSS) CPE Credit: 600 ** Course Code: SU17-PLSS Regular Price: $595 Member / $849 Non-Member Surgent's Unlimited Plus Package includes complete 12-month access for a single user to all of Surgent's self-study courses - including a growing library of on-demand self-study webcasts - as well as access to every Surgent live webinar, including all premium courses. With 1,200+ live webinars on the calendar this year alone, plus more than 250 self-study CPE courses available in the Get unlimited 12-month access to ALL live webinars PLUS unlimited access to all self-study courses (including downloadable PDFs and on-demand webcasts)

CPE Credit: 30 TB Course Code: KCMBAD Regular Price: $595 Member / $1045 Non-Member

This package provides the best of both worlds: choose either interactive, instructor-led courses (with no exams) or self-paced, anytime-available learning for any topic you need! This is the ONLY Surgent package that includes access to all on-demand webcasts. Surgent webinars and selfstudy courses are constantly updated so no matter what format you pick, you'll get the latest information you need for your professional practice

This bundle includes courses for those who do not have time to complete a MBA degree but still want to understand the key concepts. Develop a broad perspective to deal more effectively in today's rapidly changing and increasingly complex business environment.

Order a package now and you'll receive serial numbers and instructions via email. You'll be able to start registering for live webinars and accessing selfstudy courses right away. Earn as much CPE and explore as many topics as you'd like for one full year from the date of purchase.

MBAexpress: Key Concepts of a MBA Degree

Not-for-Profit Certificate I Program CPE Credit: 23 AA & 17 TB Course Code: AI17-NFP1-CERT Regular Price: $799 Member / $999 Non-Member This comprehensive on-demand learning experience covers the core concepts of accounting and financial reporting, tax compliance, governance and assurance. This 40-hour interactive CPE program contains real-world examples, case studies, animations and videos to create a flexible, dynamic learning experience.

Not-for-Profit Certificate II Program CPE Credit: 14 AA & 16 TB Course Code: AI17-NFP2-CERT Regular Price: $699 Member / $879 Non-Member After completing this course, you will be able to successfully prepare financial statements, complete the Form 990, build complex budgets,

Surgent's Unlimited Self-Study Package (LIBS) CPE Credit: 600 ** Course Code: SU17-LIBS Regular Price: $299 Member / $499 Non-Member The following package includes every PDF download course from our CPE partner, Surgent . You will be redirected to Surgent's site to register for this package after clicking the Register Here button below.

Surgent's Unlimited Self-Study Package Surgent's Unlimited Self-Study Package includes every PDF download course in Surgent’s catalog – over 200 courses, each from 2-16 credits. As a member, you pay just $299 – 40% off Surgent’s retail price! Why Choose the Unlimited Self-Study Package?

Get 12 months of access to 200+ downloadable courses; You'll have 24/7 access, so you can earn CPE when it's convenient for you; Delivers instant test results and immediate CPE certificates via email; Serves as an incredibly valuable reference tool all year long.

SEE ALL FICPA ON-DEMAND COURSES AT FICPA.ORG/CPE 66

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IN-PERSON CPE COURSE DESCRIPTIONS

2019 Accounting & Business Show Ft. Lauderdale | September 25- 27, 2019 CPE Credit: Up to 21 CPE Hours Course Number: AS FICPA's Accounting & Business Show immerses CPAs in two and a half days of interactive workshops and seminars on pressing issues. Attendees will hear from experts on international business, taxation, technology, and more, either in-person or via simulcast. Sessions are tailored to make sure CPAs have the information they need to stay up to date on the latest trends.

AICPA Peer Review Program Advanced Course CPE Credit: 8 AA Course Number: APRU19 This one-day, advanced course is designed for experienced reviewers who want to heighten their peer review skills.

This course includes an analysis of the latest AICPA Peer Review Program Standards as well as materials focused on the areas of peer review guidance which reviewers find the most problematic.

NEW! CFO Series: Balance Sheet Management Date: February 12, 2019 CPE Credit: 8 AA Course Number: CFOS1 Corporate Performance Management - Business Intelligence and Data Analytics - and Effective Management Accounting are topics this CFO Series will train you on for the latest responsibilities of today's CFO and give you the tools to differentiate yourself and your company. If you are up to the challenge of playing a more active leadership role, the courses in this series will prepare you and present you with greater opportunity.

The evolving role of CFO's is shifting responsibilities from purely financial areas to strategic leadership functions. CFO's and aspiring CFO's will deliver more value to their companies when they supplement their financial abilities by building skills in other areas of the business and gaining a solid understanding of operational drivers for its success.

NEW! CFO Series: Financial Leadership Date: March 19, 2019 CPE Credit: 8 BE Course Number: CFOS2 Tell Me a Story - The Heartfelt Leadership - 8 Attributes of Every Winner - and Accounting Reimagined are topics this CFO Series will train you on for the latest responsibilities of today's CFO and give you the tools to differentiate yourself and your company. If you are up to the challenge of playing a more active leadership

role, the courses in this series will prepare you and present you with greater opportunity.

The evolving role of CFO's is shifting responsibilities from purely financial areas to strategic leadership functions. CFO's and aspiring CFO's will deliver more value to their companies when they supplement their financial abilities by building skills in other areas of the business and gaining a solid understanding of operational drivers for its success.

NEW! CFO Series: Strategy and Critical Thinking Skills Date: April 25, 2019 CPE Credit: 4 AA, 4 TB Course Number: CFOS3 Accounting Fast and Slow - Avoiding Failure Aligning Budgets to Strategy - and The Finance Team of Tomorrow are topics this CFO Series will train you on for the latest responsibilities of today's CFO and give you the tools to differentiate yourself and your company. If you are up to the challenge of playing a more active leadership role, the courses in this series will prepare you and present you with greater opportunity.

The evolving role of CFO's is shifting responsibilities from purely financial areas to strategic leadership functions. CFO's and aspiring CFO's will deliver more value to their companies when they supplement their financial abilities by building skills in other areas of the business and gaining a solid understanding of operational drivers for its success.

NEW! CFO Series: Corporate Performance Management Date: May 21, 2019 CPE Credit: 8 AA Course Number: CFOS4 Corporate Performance Management - Business Intelligence and Data Analytics - and Effective Management Accounting are topics this CFO Series will train you on for the latest responsibilities of today's CFO and give you the tools to differentiate yourself and your company. If you are up to the challenge of playing a more active leadership role, the courses in this series will prepare you and present you with greater opportunity.

The evolving role of CFO's is shifting responsibilities from purely financial areas to strategic leadership functions. CFO's and aspiring CFO's will deliver more value to their companies when they supplement their financial abilities by building skills in other areas of the business and gaining a solid understanding of operational drivers for its success.

NEW! CFO Series: Keeping Up with Technology Date: June 18, 2019 CPE Credit: 8 TB Course Number: CFOS5 2019 CFO Technology Update - Blockchain Technology - Leveraging Big Data and Data Analytics - and MS Office 365 are topics this CFO Series will train you on for the latest responsibilities of today's CFO and give you the tools to differentiate yourself and your company.

If you are up to the challenge of playing a more active leadership role, the courses in this series will prepare you and present you with greater opportunity.

The evolving role of CFO's is shifting responsibilities from purely financial areas to strategic leadership functions. CFO's and aspiring CFO's will deliver more value to their companies when they supplement their financial abilities by building skills in other areas of the business and gaining a solid understanding of operational drivers for its success.

CPAs in Industry Tampa | March 21-22, 2019 CPE Credit: Up to 17 CPE Hours Course Number: IC As a CPA or CFO in business and industry, you rely on more than your finance skills to succeed.

You are also an integral part of a team charged with creating the financial health of your company. The annual CPAs in Industry Conference provides unique tools for corporate CPAs and CFOs, helping you to be the best in your profession. Attendees can participate in-person or via online simulcast.

Construction Industry Conference Orlando | October 19, 2018 CPE Credit: Up to 11 CPE Hours Course Number: CIC Welcome to the 2018 FICPA Construction Industry Conference! Every year – without fail – this event is a highlight of the annual calendar for CPAs working with the construction industry.

This year promises to be no exception. We are again offering the Tax and Audit Boot Camp, popular with last year’s conference attendees.

We are pleased to have a healthy mix of CPAs from both private and public accounting firms, as well as construction industry leaders, which will give us a diverse perspective on how construction is impacted by changes in accounting regulations. Whether you’re a CPA in public or private practice, a CFO, controller, attorney, contractor or construction industry specialist, this year’s conference will offer instructive information and guidance to help prepare you for new industry developments and upcoming changes in accounting, auditing, taxation, operations and financial management best practices.

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

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IN-PERSON CPE COURSE DESCRIPTIONS

Ethics: Protecting the Integrity of Florida CPAs (4980) CPE Credit: 4 ETH Course Number: ETH CPAs face many complex and challenging ethical issues. This course addresses the ethical and professional obligations CPAs have to their clients, employers, colleagues, regulators, and to the public. Through interactive dialogue and discussion we will focus on recent trends in business and professional ethics along with the specific rules and requirements applicable to CPAs outlined in Florida Statutes, the Rules of the Florida Board of Accountancy, and the AICPA Code of Professional Conduct.

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

Florida Gulf Coast University Accounting & Tax Conference Ft. Myers | Oct. 24-25, 2019 CPE Credit: Up to 16 CPE Hours Course Number: FGCUAC The Florida Gulf Coast University Accounting & Tax Conference brings the experts to Ft. Myers to explore the latest trends, topics and challenges facing CPAs today. Discover how these key issues affect the profession broadly and in the FGCU community. Attendees will hear from leaders in the profession on topics ranging from: Cyber Security, Peer Review, Review Financial Statements, New Partnership Audit Rules, Not for Profit A&A Update, FASB Update to include Revenue Recognition, and much more.

Florida State University Accounting Conference Tallahassee | May 9-10, 2019 CPE Credit: Up to 17 CPE Hours Course Number: FSUAC The Florida State University Accounting Conference offers 17 credit hours of CPE covering Tax Reform Employment Law, Florida Sales and Use Tax, SSAE 18 - SOC Reporting, and more, plus the updates you need on the single audit, and the Government Accounting Standards Board.

Fiduciary Accounting for Florida CPE Credit: 8 AA Course Number: FAF This course covers the major revisions to the Principal and Income Act, including new revisions. If you are interested in accounting and reporting for estates and trusts or if you need to be familiar with Florida's Principal and Income Act, you need this course.

Health Care Industry Conference

Orlando | June 12-15, 2019 CPE Credit: Up to 32 CPE Hours Course Number: MEGA

Health care is a profession under constant change. New rules and regulations are introduced with regularity. What can you do to keep pace with this ever-evolving industry? Want to learn the best strategies for guiding your organization and clients? The 2019 FICPA Health Care Conference is for you!

The Mega CPE Conference is FICPA's premier learning and networking experience. Over four days, attendees will participate in a wide-ranging series of sessions, keynote addresses from experts in the field, and networking opportunities with hundreds of fellow CPAs and finance professionals. The Mega CPE Conference is an immersive, comprehensive training experience designed to give you the tools and networks you need to succeed. Attend in person or join us via online simulcast.

International Tax Conference Boot Camp Miami | January 9, 2019 CPE Credit: Up to 6 CPE Hours Course Number: ITCBC The International Tax Boot Camp- TheTax Reform Edition, held January 9, 2019 will provide a more interactive learning environment for practitioners at all levels of experience. The changes brought about by the recent tax law changes have caused a total sea of change in international tax planning and reporting. Many of the old rules have been cast out and caused international tax advisors to relook at all existing structures for their clients as well as make significant adjustments to their planning. In prior years, this session had been focused at an intermediate level of learning compared to the advanced level of the main conference. This year, due to the changes brought about by the Tax Cuts and Jobs Act, it will fall somewhere between intermediate and advanced. I am hearing this year, many of the more seasoned practitioners are planning on attending the Boot Camp and I encourage you to attend as well. (Separate registration required for the ITC.)

International Tax Conference Miami | January 10-11, 2019 CPE Credit: Up to 16 CPE Hours Course Number: ITC Please plan on joining us at the 37th Annual FICPA –Florida Bar International Tax Conference in Miami in January 2019. With the changes as a result of the Tax Cuts and Jobs Act and subsequent changes in regulations, you really cannot afford to miss this conference. If you practice in the area of international taxation, whether your practice area is inbound, outbound or both; corporate or public practice, this conference has you covered. I guarantee you will learn something, pick up a few tips from the experts and expand your knowledge base at the same time.

Learn to handle fiduciary accounting engagements, including consideration of Florida law with respect to fiduciary accounting.

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Orlando | April 25-16, 2019 CPE Credit: Up to 17 CPE Hours Course Number: HCC

OF COURSE! | JANUARY 1, 2019 – APRIL 30, 2019

Not-for-Profit Organizations Accounting Conference Tampa | May 23-24, 2019 CPE Credit: Up to 16 CPE Hours Course Number: NPC CPAs working for the nonprofit sector face continuing changes in accounting standards. They also face the additional complexity of working with organizations whose missions serve unique stakeholders. This is why the annual Not-for-Profit Conference exists: to give you the skills, knowledge, and issues updates to prepare you for excellence.

University of Florida Accounting Conference Gainesville | Nov. 8-10, 2018 CPE Credit: Up to 21 CPE Hours Course Number: UFAC The FICPA University of Florida Accounting Conference brings essential CPE training to Gainesville. Attendees will hear from leading speakers and instructors, all hand-picked to share knowledge on the broad and local issues that matter to you. Join in person or via online simulcast and connect with other CPAs in the University of Florida community.

University of South Florida Accounting Conference Tampa | Oct. 24-25, 2019 CPE Credit: Up to 16 CPE Hours Course Number: USFAC FICPA's University of South Florida Accounting Conference presents a wide range of practical, informative training in a local setting convenient for you. Attendees will have the opportunity to join other Florida CPAs as they hear from industry experts and explore issues relevant to them.

SAVE THE DATE

Valuation, Forensic Accounting and Litigation Services Ft. Lauderdale | January 10-11, 2019 CPE Credit: Up to 16 CPE Hours Course Number: LC Welcome to the 2019 FICPA Valuation, Forensic Accounting and Litigation Services Conference. I'm pleased that this year we'll have many speakers that will discuss current topics that affect the future of how we can service clients in a more effective way. The manner in which we conduct our professional practices is changing. We all need to be prepared for what is ahead. This year’s conference combines technology and anticipatory change with traditional sessions that will strengthen your ability to provide outstanding client service.

Women’s Leadership Summit - 2019 Orlando | June 14, 2019 CPE Credit: Up to 7 CPE Hours Course Number: WLS This year's Women's Leadership Summit will be held at the Mega CPE Conference on June 14, 2019 at Disney's Contemporary Resort. The Summit will provide Florida business women of all industries with opportunities to network and advance their leadership skills.

Women are having a profound impact on our world. Be it in the business sector or their communities, they are integral parts in shaping what is happening and where we are going. They are using their knowledge and experience to help better their respective professions and are setting great examples for future generations.

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!

JANUARY International Tax Conference Boot Camp Miami January 9, 2019 ficpa.org/ITC

Florida State University Accounting Conference Tallahassee May 9-10, 2019 ficpa.org/FSUAC

International Tax Conference Miami January 10-11, 2019 ficpa.org/ITC

Not-for-Profit Organizations Accounting Conference Tampa May 23 - 24, 2019 ficpa.org/NPC

Valuation, Forensic Accounting and Litigation Services Conference Ft. Lauderdale January 10-11, 2019 ficpa.org/LC

MARCH CPAs in Industry Tampa March 21-22, 2019 ficpa.org/IC

TO SEE ALL FICPA IN-PERSON COURSE OFFERINGS VISIT:

ficpa.org/cpe

MAY

APRIL Health Care Industry Conference Orlando April 25-26, 2019 ficpa.org/HCC

JUNE Mega CPE Conference Orlando June 12-15, 2019 ficpa.org/MEGA Women's Leadership Summit Orlando June 14, 2019 ficpa.org/WLS

AUGUST Summer Vacation Cluster Orlando August 1-3, 2019 ficpa.org/SVC

SEPTEMBER

TO SEE ALL FICPA CONFERENCES VISIT:

ficpa.org/conferences

2019 Accounting & Business Show Ft. Lauderdale September 25-27, 2019 ficpa.org/ABS

To register, call 800.342.3197 or 850.224.2727, WINTER or 2019 visit |ficpa.org/cpe.

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Florida Institute of Certified Public Accountants 3800 Esplanade Way, Suite 210 Tallahassee, FL 32311

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Four days. Disney magic.

An immersive experience.

Up to 40 hours of CPE.

IT’S MEGA!

LEARN. CONNECT. ACHIEVE. June 12-15, 2019 | Disney’s Contemporary Resort Orlando and Simulcast

MEGA

| CPE: Up to 40*

*Earn up to 32 live CPE Credits and get 8 bonus online CPE with your registration.

UNLIMITED LEARNING & NETWORKING

The Mega CPE Conference is FICPA’s premier learning and networking experience. Network with over 500 accounting professionals and connect with more than 50 sponsors, vendors, and exhibitors. Choose from among 60+ sessions in the following themes: •S tate Tax •E mployee Benefits • International Tax • Hospitality • Estate & Trust and more!

“MEGA OPTIONS”

The Conference also hosts FICPA’s annual Women’s Leadership Summit and The Accounting Scholars Leadership Symposium (separate registration required).

Plus, the event’s keynotes and vendor showcase make this the best event for Florida’s CPAs to learn, connect, and achieve.

FICPA.ORG/MEGACPE