2015 Professional Development Schedule

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l a n o i s s t e n f Pro elopme v e D e l u d e Sch

ExecutiveBoard president................................................ Jonyce Bullock president-elect...........................Gavin E. Hutchinson vice president..................................... Hollie S. Andrus secretary...................................Sherie E. Charlesworth treasurer................................................. Kyle J. Pexton member-at-large....................................Larry A. Deppe member-at-large.....................................Brett C. Hugie immediate past president..................... Paul O. Skeen AICPA Council..........................................Dan Griffiths pronet Council..................................Joshua Turnbow CEO........................................................ Susan A. Speirs

UACPAStaff Communications and Marketing........Amy Spencer CPE Manager......................................... April Deneault Membership Development........... Braden Thompson Financial Director..................................... Tom Horn

The Professional Development Schedule is published annually, by the UACPA 136 S. Main Street, Suite 500 Salt Lake City, UT 84101 tel: 801-466-8022 toll-free in Utah: 1-800-676-2776 email: mail@uacpa.org or log on to www.uacpa.org Send address changes to UACPA 136 S. Main Street, Suite 500 Salt Lake City, UT 84101 email: membership@uacpa.org or log on to www.uacpa.org to update your address and member profile online

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2015 CPE Catalog

Register for classes on the new UACPA website When visiting www.uacpa.org, select Education & Events on the main menu to pull up the Community Calendar where you can filter the class categories into Chapter Events, Conferences, UACPA Courses and Webcasts/Webinars.

Log in with your email address

Frequently Asked Questions about CPE With more than 1,200 online courses, nine conferences and 64 group study courses available, the Utah Association of CPAs is pleased to offer a robust selection of CPE. What is the continuing education requirement in Utah?

In order to maintain a Utah license, CPAs must obtain 80 hours of Continuing Professional Education during a two-calendar year period. The current reporting period runs January 1, 2014 to December 31, 2015.

CPE Registration Form Name Firm/Organization Business Phone Address

Is there a minimum number of hours I need to obtain in one subject area? No. You may obtain all 80 CPE hours in one subject area. However, we highly recommend that you take a broad range of topics to increase your overall knowledge and professional competence.

City/State/ZIP

I can’t always make it to UACPA classes and conferences, what are my options for self-study and web courses?

Finding a class is as simple as selecting “Education & Events” when you visit uacpa.org. Select “Webinars/ Webcasts” to find the class best suited to your needs.

q q

Is there a limit to how many hours I can complete with online courses? No. There is no restriction on the number of hours you may spend in group study (live courses, group presentations), self-study or in-house training. Formal correspondence or other individual study programs must satisfy the “Standards for Programs Which Qualify” as stated in the rules of the Utah State Accountancy Statute as appropriate. The Utah State Board of Accountancy or the Utah CPE Registry will determine if the number of credit hours recommended is equivalent to the hours as determined under Subsection (1)(l) of the Utah CPA Licensing Act & Rules.

Email Check all that apply: CPA q UACPA Member q

Event Date

Not a CPA Non-Member

Event Name

Fee

Total Fees____________ q q q

Visa q MasterCard American Express q Discover Check Enclosed

Cardholder Name Card Number

Who determines the programs that qualify for CPE credit? The topics that qualify for CPE credit are determined by the Utah State Board of Accountancy. The rule is listed in detail under the CPA Licensing Act, Section R156-26-303B, Continuing Professional Education (CPE).

Through an agreement with DOPL, the UACPA is the Utah CPE Registry. CPE Approval Applications will be reviewed and returned within 7 business days of submission.

Expiration Date

CVV

Return form via mail to 136 S. Main Street, Suite 510, Salt Lake City, UT 84101.

To receive the UACPA early registration discount, registration form and monies MUST be received by the early registration date listed.

Members of both the AICPA & UACPA receive the lowest prossible price on AICPA courses when registering early.

2015 CPE Catalog

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Experience the New UACPA

Located in the Kearns Building at 136 S. Main Street, Suite 510

Getting There

Parking

From Southbound I-15 Exit on 400 south going east to West Temple. Turn left on West Temple and head north to 100 South. Turn right on 100 South heading east then Turn right on Main Street.

The Kearns building will be on the right.

Kearns Building Parking, 136 S. Main Street (Enter from 100 South) Salt Lake City Marriott Downtown, 75 West Temple City Creek West Garage, 50 Main Street Diamond Parking - 175 S. West Temple Diamond Parking - 200 S. West Temple Walker Center Garage, 29 E. 200 South Regent Street Garage, 55 E. 200 South Regent Street Parking, 87 E. 200 South Shilo Inn Garage, 206 S. West Temple Salt Palace Convention Center, 185 W. 200 South

From Northbound I-15 Exit on 600 south going east to West Temple. Turn left on West Temple and head north to 100 South. Turn right on 100 south heading east then turn right on Main Street.

The Kearns building will be on the right.

From Trax The Free Fare Zone (see map on page 5) stops at the City Center Station where you can get off and walk south to reach the Kearns building. Another option would be to exit the Gallivan Center Station and walk north to the Kearns Building.

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2015 CPE Catalog

There are several parking lots and structures available near the Kearns Building, including metered street parking.

FrontRunner Stops Pleasant View Station 2700 N. Hwy 89

Murray Station 140 W. Vine Street

Ogden Intermodal Ctr 2350 S. Wall Ave

South Jordan Station 10351 South Jordan Gateway

Roy Station 4155 S. Sandridge Dr.

Draper Station 12997 S FrontRunner Blvd.

Clearfield Station 1250 S. State Street

Lehi Station 3101 N. Ashton Blvd.

Layton Station 150 S. Main Street

American Fork Station 782 W. 200 S.

Farmington Station 450 N. 800 W. Woods Cross Station 750 S. 800 W. North Temple Station 500 W. North Temple

Orem Station 1350 W. 900 S. Provo Station 690 S. University Ave

Salt Lake Central Station 250 S. 600 W.

Rent the UACPA Training Room The UACPA Training room is available for your next event.

The space is 1,220 square feet that comfortably seats 40 people. We can also fulfill your audio/visual needs.

Pricing is $500 for a half day or $800 for a full day.

For more information, contact April Deneault, ad@uacpa.org or 801-834-6634

2015 CPE Catalog

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CPECourseSchedule

Register online at uacpa.org or call the UACPA office at (801) 466-8022 FIELD OF STUDY

CREDIT HOURS COURSE TITLE

INSTRUCTOR

VENDOR

MEMBER FEE*

NONMEMBER FEE

Sept 9/22/15

8

Auditing Defined Contribution Plans

Melissa Critcher

AICPA

$285

$340

9/23/15

8

Annual Update for Preparation, Compilation and Review Engagements

Melissa Critcher

AICPA

$285

$340

9/25/15

8

FASB Review for Business & Industry

Marty Van Wagoner

AICPA

$285

$340

9/29/15

4

Frequent Frauds Found in Not-for-Profits

Bruce Shepard

AICPA

$165

$195

9/29/15

4

Annual Update for Governments and Not-for-Profits

Bruce Shepard

AICPA

$165

$195

9/30/15

8

Audits of State & Local Governments: What you Need to Know

Bruce Shepard

AICPA

$285

$340

8

Quickbooks for Accountants

TBD

K2 Enterprises

$285

$340

Oct 10/1/15 10/2/15

8

Excel Best Practices

TBD

K2 Enterprises

$285

$340

10/8-9/15

16

FASB Standards: A Comprehensive Review for All CPAs

Marty Van Wagoner

AICPA

$460

$550

10/15/15

8

Revenue Recognition: Mastering the New FASB Requirements

Marty Van Wagoner

AICPA

$285

$340

10/19/15

4

Fraud: Recent Findings, Red Flags and Corruption Schemes

Renee Rampulla

AICPA

$165

$195

10/19/15

4

Engagement Essentials: Preparation of Financial Statements

Renee Rampulla

AICPA

$165

$195

10/20/15

8

Internal Controls and Risk Assessment: Key Factors in a Successful Audit

Renee Rampulla

AICPA

$285

$340

10/21/15

8

Basis/Distributions for Pass-Through Entities: Simplifying the Complexities

Michael Blackburn

AICPA

$285

$340

10/22/15

4

Analyzing a Company's Financial Statements

Arthur Pulis

AICPA

$165

$195

10/22/15

4

Analyzing Costs, Productivity, and Efficiency: Three Ways to Boost Your Bottom Line

Arthur Pulis

AICPA

$165

$195

10/23/15

8

The New Controllership: Keys to Boosting Corporate Performance

Arthur Pulis

AICPA

$285

$340

10/26/15

4

Tax Planning Strategies for Small Businesses: Corporations, Partnership, and LLCs

Michael Blackburn

AICPA

$165

$195

10/26/15

4

Estates and Trusts: Mastering Complex Income Tax Issues

Michael Blackburn

AICPA

$165

$195

10/27/15

8

Construction Contractors: Accounting, Auditing and Tax

Thomas Sheets

AICPA

$285

$340

10/28/15

8

Form 990: A Comprehensive Approach to Accurate Preparation

Thomas Sheets

AICPA

$285

$340

10/29/15

8

Hottest Tax Topics for 2015

Peter Towle

AICPA

$285

$340

10/30/15

8

Taxation Essentials of LLCs and Partnerships

Peter Towle

AICPA

$285

$340

11/2/15

8

Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes

Glenn Helms

AICPA

$248

$340

11/3/15

8

Internal Controls and COSO Essentials for Financial Managers, Accountants and Auditors

Glenn Helms

AICPA

$285

$340

11/5/15

8

Payroll Taxes and 1099 Issues: Everything You Need to Know

Pamela Davis-Vaughn

AICPA

$285

$340

NOV

* Early-bird pricing available for all classes. Find dates at www.uacpa.org AICPA Members receive an additional $30 off the price of each 8 hour course $60 for 16 hour courses. (excludes 4 hour courses & core training courses) where the AICPA is listed as the vendor. Use promo code AICPA8 for 8 hour courses and AICPA16 for 16 hour courses.

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2015 CPE Catalog

CPECourseSchedule

Register online at uacpa.org or call the UACPA office at (801) 466-8022 FIELD OF STUDY

CREDIT HOURS COURSE TITLE

INSTRUCTOR

VENDOR

MEMBER FEE*

NONMEMBER FEE

NOV 11/6/15

8

Nexus Update: Latest Developments in State Income, Franchise, and Sales Tax

Pamela Davis-Vaughn

AICPA

$285

$340

11/9/15

8

Surgent's Advanced Critical Tax Issues for Limited Liability Companies and Partnerships

Bob Gilwee

Surgent McCoy

$285

$340

11/10/15

8

Buying and Selling a Business: Critical Tax and Structuring Issues

Bob Gilwee

Surgent McCoy

$285

$340

11/11/15

4

Excel Macros Part 1

TBD

K2 Enterprises

$165

$195

11/11/15

4

Tech Tools and Gadgets for a More Efficient You!

TBD

K2 Enterprises

$165

$195

11/12/15

8

Excel Pivot Tables for Accountants

TBD

K2 Enterprises

$285

$340

11/17/15

4

Capitalized Costs and Depreciations: Key Issues and Answers

Kevin Krantz

AICPA

$165

$195

11/17/15

4

Reviewing Individual Tax Returns: What Are You Missing?

Kevin Krantz

AICPA

$165

$195

11/18/15

8

Federal Income Tax Accounting Maximizing Tax Benefits and Minimizing Tax Costs

Kevin Krantz

AICPA

$285

$340

11/19/15

8

Annual Tax Update: Individuals and Sole Proprietors

Michael Blackburn

AICPA

$285

$340

11/20/15

8

Annual Tax Update: Corporations and Pass Through Entities

Michael Blackburn

AICPA

$285

$340

11/23/15

8

Analytics and Big Data for Accountants

James Lindell

AICPA

$285

$340

11/24/15

8

Transforming Your Role as Controller to Business Partner

James Lindell

AICPA

$285

$340

11/30/15

8

Not-for-Profit Accounting & Reporting: From Start to Finish

Brian Sheets

AICPA

$285

$340

12/1/15

8

Advanced Excel

TBD

K2 Enterprises

$285

$340

12/2/15

8

Preparing Individual Tax Returns for New Staff and ParaProfessionals

Jon Karp

Surgent McCoy

$285

$340

12/3/15

8

Tax Forms Boot Camp: LLCs, Partnerships and S Corporations

Jon Karp

Surgent McCoy

$285

$340

12/4/15

8

GAAS: A Comprehensive Review for Auditors

Marty Van Wagoner

AICPA

$285

$340

12/7/15

8

Forensic Accounting Investigative Practices

Robert Minniti

AICPA

$285

$340

12/8/15

8

Identity Theft: Preventing, Detecting, and Investigating Identity Theft

Robert Minniti

AICPA

$285

$340

12/14/15

8

Governmental and Not-for-Profit Annual Update

William Wagner

AICPA

$285

$340

12/15/15

8

Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profit Organizations

William Wagner

AICPA

$285

$340

12/16/15

8

Annual Update for Accountants and Auditors

Marty Van Wagoner

AICPA

$190

$340

12/21/15

8

Annual Update for Controllers

Curtis Quickel

AICPA

$285

$340

12/22/15

8

Financial Forecasting and Decision Making

Curtis Quickel

AICPA

$285

$340

12/28/15

8

AICPA's Annual Federal Tax Update

Michael Blackburn

AICPA

$190

$340

12/29/15

4

Health Care Reform Act: Critical Tax and Insurance Ramifications

Michael Blackburn

AICPA

$165

$195

12/29/15

4

Social Security and Medicare: Maximizing Retirement Benefits

Michael Blackburn

AICPA

$195

$195

DEC

2015 CPE Catalog

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UACPA Courses Auditing Defined Contributions Plans Take the next step in your development and learn how to go beyond the basics in preparing workpapers and financial statements for employee benefit plans.

This course will provide the auditor with the tools necessary to understand the complex rules and regulations that impact employee benefit plans as well as guidance on addressing deficiencies. Through group discussions and contemporary case studies, you’ll gain a thorough understanding of the procedures needed to effectively plan and carry out your audits.

Date: September 22, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510 Salt Lake City Designed for: Practitioners with experience auditing defined contribution plans Prerequisite: Experience with the employee benefit plan audit process and a working knowledge of ERISA. Speaker: Melissa Critcher Vendor: AICPA Field of Study: Accounting & Auditing Level: Intermediate CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 9/8: $257 Nonmembers: $340 AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

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2015 CPE Catalog

Annual Update for Preparation, Compilation, and Review Engagements A go-to reference for training staff and managing your preparation, compilation, and review engagements, this course will enable you to be in compliance with all of the professional standards surrounding engagements performed in accordance with Statements on Standards for Accounting and Review Services (SSARS). A practice-oriented review of the latest developments, cases, and lively discussion among the experienced participants make this class informative and practical.

Date: September 23, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510 Salt Lake City Designed for: CPA firm seniors managing engagements performed in accordance with SSARS. Prerequisite: Experience with engagements performed in accordance with SSARS. Speaker: Melissa Critcher Vendor: AICPA Field of Study: Accounting & Auditing Level: Update CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 9/9: $257 Nonmembers: $340 AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

FASB Review for Business & Industry This comprehensive overview of recent FASB pronouncements provides CPAs in business and industry with a highlevel approach to financial reporting issues. Utilizing detailed descriptions and examples of how to implement the new standards, this course instructs you on how to assess new and recent FASB guidance that have a major effect on all industries. It will allow you to gain an understanding of the latest pronouncements and exposure documents, and how to develop implementation strategies.

Date: September 25, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510 Salt Lake City Designed for: Accountants, controllers, internal auditors, and other management level accounting personnel and educators.

Prerequisite: Experience in the application of accounting standards.

Speaker: Marty Van Wagoner Vendor: AICPA Field of Study: Accounting & Auditing Level: Update CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 9/11: $257 Nonmembers: $340 AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

UACPA Courses UACPA Courses CEO’s message

Frequent Frauds Found in Not-for-Profits What are some of the common frauds that occur in not-for-profit organizations and how could they have been avoided? Through an informative case study approach, this course illustrates common frauds that make headlines and damage the reputations of not-forprofit organizations. Rather than speaking generically about fraud, this course analyzes several common frauds that occur in the not-for-profit sector.

Recognizing fraudulent or deceptive practices is not always easy, but this course will sharpen your forensic skills with techniques to help you to uncover fraudulent activities in the not-for-profit environment.

Date: September 29, 2015 Time: 7:30 - 11:00 a.m.

Location: 136 S. Main Street, Suite 510 Salt Lake City Designed for: Auditors and accounting and financial professionals of not-forprofit organizations.

Prerequisite: Knowledge of not-forprofit organizations.

Speaker: Bruce Shepard Vendor: AICPA Field of Study: Governmental A&A Level: Intermediate CPE Credit: 4 Hours Course Fees: UACPA Members: $165 Nonmembers: $195

Annual Update for Governments and Not-for-Profits

Audits of State and Local Governments: What You Need to Know

Catch up on the latest developments in accounting and auditing for state and local governments and not-forprofits in a power-packed four hour session. You will review recent activities of the OMB, GAO, AICPA, GASB, and FASB, and also get a feel for significant projects that these organizations are working on for the future.

Whether you are a financial statement preparer or auditor, or you practice in state and local government, this course provides you with advice for handling audit and accounting issues common to state and local governments. You’ll get critical “how-to” guidance on planning, performing and reporting on your audit engagements; including financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, and the elements of net position.

Date: September 29, 2015 Time: Noon - 3:30 p.m.

Location: 136 S. Main Street, Suite 510 Salt Lake City Designed for: Accounting and finance personnel responsible for accounting and financial reporting for governments and not-for-profits, auditors for these entities.

Prerequisite: Basic knowledge and experience in governmental and not-forprofit accounting and auditing.

Speaker: Bruce Shepard Vendor: AICPA Field of Study: Governmental A&A Level: Update CPE Credit: 4 Hours Course Fees: UACPA Members: $165 Nonmembers: $195

Date: September 30, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510 Salt Lake City Designed for: Auditors and financial staff of state and local governments Prerequisite: Knowledge of state and local governments Speaker: Bruce Shepard Vendor: AICPA Field of Study: Governmental A&A Level: Intermediate CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 9/16: $257 Nonmembers: $340 AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

2015 CPE Catalog

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UACPA Courses Annual Update for Accountants & Auditors Keep abreast of the changes in accounting and auditing. This comprehensive course covers relevant pronouncements, exposure drafts, and other guidance recently issued in the accounting, auditing, review, and more. We sort through the complexities and help you identify and apply recently issued FASB, PCAOB, and ASB standards and guidance.

Date: September 30, 2015 Time: 8:00 a.m. - 3:45 p.m.

Location: University Inn & Conference Center 700 N. 850 East, Logan Designed for: CPAs in public practice and industry Prerequisite: Previous experience in accounting and auditing Advanced Prep: Test your electronic device for compatibility with the pdf manual; You may opt to receive a printed copy of the manual for this seminar for an additional $20 Co/sponsored by ISCPA & UACPA Speaker: Scot R. Phillips, CPA - Eide Bailly LLP Vendor: AICPA Field of Study: Accounting & Auditing Level: Update CPE Credit: 8 Hours Course Fees: UACPA Members: $300 UACPA Members before 9/17: $250 Nonmembers: $400 AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

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2015 CPE Catalog

QuickBooks for Accountants Although QuickBooks is generally labeled as an “entry level� accounting solution, it is an extremely powerful product with features and capabilities of which many users are either not aware or do not know how to utilize effectively.

Despite the product's user-friendly design, the most common QuickBooks problems involve recording transactions incorrectly. To prevent these and other problems, adequate training is necessary. Help your company or client put the power of QuickBooks to work, the right way. Register for this professional educational seminar today!

Date: October 1, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510 Salt Lake City Designed for: Accounting and financial professionals who use or support clients who use QuickBooks.

Prerequisite: Fundamental understanding of basic QuickBooks operations.

Speaker: TBD Vendor: K2 Enterprises3 Field of Study: Info Tech Level: Intermediate CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 9/16: $257 Nonmembers: $340

Compilation, Preparation & Review Engagements Update If you supervise preparation, compilation, and review engagements, this course will help you comply with the professional standards. Learn about Statement on Standards for Accounting and Review Services (SSARS) No. 21, Statements on Standards for Accounting and Review Services.

Date: October 1, 2015 Time: 8:00 a.m. - Noon Location: University Inn & Conference Center 700 N. 850 East, Logan Designed for: CPA firm seniors (and above) managing engagements performed in accordance with SSARS Prerequisite: Experience with engagements performed in accordance with SSARS Advanced Prep: Test your electronic device for compatibility with the pdf manual; You may opt to receive a printed copy of the manual for this seminar for an additional $20 Co/sponsored by ISCPA & UACPA Speaker: Scot R. Phillips, CPA - Eide Bailly LLP Vendor: AICPA Field of Study: Accounting & Auditing Level: Update CPE Credit: 4 hours Course Fees: UACPA Members: $175 UACPA Members before 9/18: $150 Nonmembers: $200

UACPA Courses UACPA Courses CEO’s message

Advanced Issues in Preparation, Compilation & Review Engagements If you supervise preparation, compilation, or review engagements, this course will keep you informed of the most prevalent management and administrative issues facing today’s practitioners. Reinforce your understanding with the use of several case studies that highlight real-life scenarios you are likely to face during your preparation, compilation, and review engagements.

Date: October 1, 2015 Time: 12:45 - 4:15 p.m.

Location: University Inn & Conference Center 700 N. 850 East, Logan Designed for: CPA firm seniors managing engagements performed in accordance with SSARS Prerequisite: Experience with engagements performed in accordance with SSARS Advanced Prep: Test your electronic device for compatibility with the pdf manual; You may opt to receive a printed copy of the manual for this seminar for an additional $20 Co/sponsored by ISCPA & UACPA Speaker: Scot R. Phillips, CPA - Eide Bailly LLP Vendor: AICPA Field of Study: Accounting & Auditing Level: Intermediate CPE Credit: 4 hours

Excel Best Practices Today’s best practices for Excel differ significantly from those used in the past and you will learn the best ways to work with Excel spreadsheets in this “must see CPE” program. Course materials include relevant examples to enhance your learning experience. Participate in this program to help ensure that you utilize Excel to its fullest potential. This course covers features in Excel found in versions 2007 and newer.

Date: October 2, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510 Salt Lake City Designed for: Excel users who want to learn best practices for working with spreadsheets.

Prerequisite: Fundamental knowledge of Excel 2007 or newer version.

Speaker: TBD Vendor: K2 Enterprises Field of Study: Info Tech Level: Intermediate CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 9/18: $257 Nonmembers: $340

Find Peace While Earning CPE. Earn CPE when you want, when you want. Visit www.uacpa.org/webinars to view online courses and register.

Course Fees: UACPA Members: $175 UACPA Members before 9/18: $150 Nonmembers: $200 2015 CPE Catalog

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UACPA Courses FASB Standards: A Comprehensive Review for All CPAs

Revenue Recognition: Mastering the New FASB Requirements

Fraud: Recent Findings, Red Flags and Corruption Schemes

Are you looking for a comprehensive review of new financial accounting standards? This broad-ranging course covers FASB standards that apply to all companies. This course presents implementation guidelines and disclosure illustrations from actual financial statements. Review reporting standards for balance sheets, income statements, and the statement of cash flows, and understand FASB standards that have the greatest impact on accounting and financial reporting.

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. This course provides an in-depth understanding of the framework for revenue recognition built around the core principle applied in a five step process.

Date: October 8-9, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: Accountants in practice and industry who need an in-depth review and update on recent financial pronouncements.

Prerequisite: Experience in application of accounting standards.

Speaker: Marty Van Wagoner Vendor: AICPA Field of Study: Accounting & Auditing Level: Update CPE Credit: 16 Hours

Date: October 15, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: Accountants in public practice and industry who need an update on the latest revenue recognition guidance.

Prerequisite: Experience in the application of accounting standards.

Speaker: Marty Van Wagoner Vendor: AICPA Field of Study: Accounting & Auditing Level: Intermediate CPE Credit: 8 Hours

How are fraud schemes perpetrated?

Who does it? How much is stolen?

What controls can be installed to prevent and detect these schemes? These and other questions are answered by a review of landmark fraud studies. A list of the Top Ten Fraud Schemes, based upon these studies, is provided. Fraud red flags for non-traditional schemes are addressed. The categories of nontraditional fraud schemes include corruption, Ponzi, and Asset Flip schemes.

However, numerous entities have incurred significant financial losses as a result of these schemes and issues concerning these schemes need to be addressed to prevent financial losses.

Course Fees: UACPA Members: $460 UACPA Members before 9/24: $414 Nonmembers: $550

Course Fees: UACPA Members: $285 UACPA Members before 10/21: $257 Nonmembers: $340

AICPA Members receive an additional $60 off this course. Use promo code AICPA16 at checkout.

AICPA Members receive an additional $30 off this course. Use promo code AICPA8 at checkout.

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2015 CPE Catalog

Date: October 19, 2015 Time: 7:30 - 11:00 a.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: Business owners, managers, supervisors, employees, accountants and auditors.

Prerequisite: Experience in accounting and reporting Speaker: Renee Rampulla Vendor: AICPA Field of Study: Accounting & Auditing Level: Intermediate CPE Credit: 4 Hours Course Fees: UACPA Members: $165 Nonmembers: $195

UACPA Courses UACPA Courses CEO’s message

Engagement Essentials: Preparation of Financial Statements

Internal Controls and Risk Assessment: Key Factors in a Successful Audit

Basis/Distributions for Pass-Through Entities: Simplifying the Complexities

This course introduces the new requirements applicable to engagements to prepare financial statements contained in Statements on Standards for Accounting and Review Services (SSARS) No. 21: Statements on Standards for Accounting and Review Services: Clarification and Recodification, released in connection with the Accounting and Review Services Committee’s SSARS Clarity project. You will also learn about other changes to the SSARSs resulting from the SSARS Clarity project and how those changes will affect your engagements.

Under generally accepted auditing standards (GAAS), all auditors are required to follow a risk-based approach to auditing. The consideration of internal controls is key to risk assessment and to the determination of overall audit approach. Understand the requirements in a financial statement audit for understanding internal control and assessing the design and implementation thereof.

Throughout the course we’ll enhance your understanding with exercises designed to illustrate how the concepts apply to practical audit situations.

The IRS is scrutinizing the basis owners have and the transactions in which the computation of basis is required. This course addresses the rules used to determine basis for partnerships and S Corporations, and puts the computation of basis in contexts that often come under scrutiny. Learn the crucial rules for computing the adjusted basis and the tax treatment of distributions of pass-through entities.

Date: October 19, 2015 Time: Noon - 3:30 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: CPA firm staff currently performing engagements in accordance with SSARS. Speaker: Renee Rampulla Vendor: AICPA Field of Study: Accounting & Auditing Level: Intermediate CPE Credit: 4 Hours Course Fees: UACPA Members: $165 Nonmembers: $195

Date: October 20, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: Practitioners responsible for or involved in financial statement audits Prerequisite: Auditing experience Speaker: Renee Rampulla Vendor: AICPA Field of Study: Accounting & Auditing Level: Intermediate CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 10/6: $257 Nonmembers: $340 AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

Date: October 21, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: CPA firm managers, partners, and other tax practitioners who advise clients concerning issues related to the computation of pass-through entity basis, loss limitations, sales of interests and distributions.

Prerequisite: Experience in business taxation Speaker: Michael Blackburn, CPA Vendor: AICPA Field of Study: Tax Level: Intermediate CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 10/7: $257 Nonmembers: $340 AICPA Members receive an additional $30 off this course. Use promo code AICPA8 at checkout.

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UACPA Courses Analyzing a Company’s Financial Statement More and more, clients are turning to you for advice on financial performance. Are you ready? This course presents the financial statements as a set of dynamic instruments that can be used for accurate, relevant, and timely financial decisions. Focus on the economic and financial conditions that caused the statements to change and discover how businesses can manage liquidity, debt, and profitability. Plus, explore effect ratios, causal ratios, pro forma analysis, sustainable growth, and much more.

Date: October 22, 2015 Time: 7:30 - 11:00 a.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: Accounting professionals responsible for financial statement analysis.

Speaker: Arthur Pulis Vendor: AICPA Field of Study: Management Level: Basic CPE Credit: 4 Hours UACPA Members: $165 Nonmembers: $195

Analyzing Cost, Productivity, The New Controllership: and Efficiency: Three Ways Keys to Boosting Corporate to Boost Your Bottom Line Performance This hands-on workshop gives you specific ways to directly impact your organization’s bottom line. These proven techniques for plugging the most-overlooked profit leaks come from specific strategies for lowering costs, improving productivity, and gaining efficiencies.

Explore the different methods in-depth, see how easy they are to implement and what huge impact they can have on the bottom line. Each tool or strategy is one to pass on to clients and coworkers.

Date: October 22, 2015 Time: Noon - 3:30 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: Any employee who must search for profit leaks or who is involved in improving his or her own work processes.

Prerequisite: Experience in financial management of a medium or small company.

Speaker: Arthur Pulis Vendor: AICPA Field of Study: Management Level: Intermediate CPE Credit: 4 Hours Course Fees: UACPA Members: $165 Nonmembers: $195

This program recognizes that the controller must have current technical knowledge of financial subjects such as cash and debt management, planning and the latest accounting efficiency issues. The controller also must have skills to hire the best people, correct and coach in a successful fashion, and lead to the point where it is a well-oiled machine. The job of the controller is challenging, and that is why we explore personal tips on individual efficiency, delegation, and working within corporate politics of the organization.

Date: October 23, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: CFOs, controllers, and other financial managers.

Prerequisite: Experience in financial management in a medium or small company.

Speaker: Arthur Pulis Vendor: AICPA Field of Study: Management Level: Intermediate CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 10/9: $257 Nonmembers: $340 AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

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UACPA UACPA Courses Courses CEO’s message

Tax Planning Strategies for Small Businesses: Corporations, Partnerships, & LLCs Solid tax planning strategies are essential for your corporate and small business clients. Join us as we explore state-of-the-art planning ideas and taxsaving strategies to keep more of your client’s money in their pockets. We’ll answer the tough questions and show you what strategies are best for your clients as a result of the most recent tax reform.

Date: October 26, 2015 Time: 7:30 - 11:00 a.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: CPAs looking for innovative tax planning and savings techniques to solve client problems.

Prerequisite: Basic knowledge of business taxation.

Speaker: Michael Blackburn, CPA Vendor: AICPA Field of Study: Tax Level: Intermediate CPE Credit: 4 Hours Course Fees: UACPA Members: $165 Nonmembers: $195

Estates and Trusts: Mastering Complex Income Tax Issues

Construction Contractors: Accounting, Auditing, and Tax

Protect your clients’ assets and shield their estates from increased taxation brought about by the changing tax code. Understand the tax obligations of trusts and estates and how these obligations affect beneficiaries. This course provides exercises and examples that reflect the calculation and allocation of taxable income and its presentation on the appropriate forms.

The construction industry is one of the most unique when it comes to being in compliance with the various accounting and auditing standards. This course examines the most recent updates and key issues impacting construction accounting, auditing, and taxation.

This course explores the relationship between the contractor and the surety.

With construction activity increasing after the recession, it is more important than ever for you to be on top of the very latest in accounting, auditing, and tax changes for the construction industry.

Date: October 26, 2015 Time: Noon - 3:30 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: CPAs and financial planners with basic knowledge of federal income tax concepts.

Prerequisite: None Advanced Prep: None Speaker: Michael Blackburn, CPA Vendor: AICPA Field of Study: Tax Level: Basic CPE Credit: 4 Hours Course Fees: UACPA Members: $165 Nonmembers: $195

Date: October 27, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: Practitioners and financial professionals in the construction industry.

Speaker: Thomas Sheets Vendor: AICPA Field of Study: Accounting & Auditing Level: Basic CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 10/13: $257 Nonmembers: $340 AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

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UACPA Courses Form 990: A Comprehensive Approach to Accurate Preparation Discover the tax information and not-for-profit organization issues you need to prepare the current Form 990.

This course will cover the numerous tax reporting demands the 990 imposes, including how to respond to its inquiries. Participants will gain the tax knowledge necessary both to complete Form 990 properly and advise exempt clients on the Form’s complexities and demands.

Date: October 28, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: CPAs, attorneys, and nonprofit managers.

Speaker: Thomas Sheets Vendor: AICPA Field of Study: Tax Level: Basic CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 10/14: $257 Nonmembers: $340 AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

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Hottest Tax Topics for 2015 Two things you can count on are important new tax developments and economic, social, and demographic trends that turn out to have important tax implications. This course highlights the hottest tax topics - those that can change every year and affect many of your clients. Learn how to better advise your clients by offering them the latest tax saving strategies.

Date: October 29, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street Suite, 510, Salt Lake City Designed for: All practitioners.

Prerequisite: Basic understanding of individual and business taxation.

Speaker: Peter Towle Vendor: AICPA Field of Study: Tax Level: Intermediate CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 10/14: $257 Nonmembers: $340 AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

Taxation Essentials of LLCs and Partnerships Is LLC and partnership taxation something new to you? Perhaps you have worked in this area for years but need a quick review of the fundamental concepts? Build a foundation of knowledge or freshen up your skills. This course addresses the tax consequences of the most common transactions engaged in by LLCs and partnerships – from formation of the entity to the reporting and allocation of partnership/LLC income or loss to distributions and compensatory payments to partners or LLC members.

Date: October 30, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Prerequisite: Basic understanding of individual and business taxation.

Speaker: Peter Towle Vendor: AICPA Field of Study: Tax Level: Basic CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 10/15: $257 Nonmembers: $340 AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

UACPA Courses UACPA Courses CEO’s message

Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes

Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors

Payroll Taxes and 1099 Issues: Everything You Need to Know

Many costly fraudulent schemes have occurred throughout the past several decades. Why do these material and frequently recurring frauds succeed?

One reason is that business owners, management, auditors, and employees fail to recognize the red flags that have been associated with these financial statement and misappropriation of asset frauds. This course details how these major frauds are perpetrated and the types of cost-effective controls that can be implemented to identify and prevent these deceptive acts.

This course is designed to provide you with practical pointers for managing the payroll tax and reporting function.

Learn how to avoid the frequent penalties in payroll tax reporting and stay up-to-date with the latest information.

It also shows how to handle reporting and withholding requirements for employee fringe benefits. Master the often confusing rules for Form 1099-MISC and other information reports including when and how much to report.

Many managers, supervisors, and accountants in business, government or nonprofits are not able to identify their departmental policies and procedures that function as the primary controls against errors and fraud. Alternately, auditors performing field work may be confused about how to interpret and evaluate management’s documentation of accounting processes and controls.

This course gives participants a solid understanding of systems and control documentation.

Date: November 2, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: Business owners, managers, supervisors, employees, accountants and auditors Prerequisite: Experience in accounting and reporting.

Speaker: Glenn Helms Vendor: AICPA Field of Study: Tax Level: Intermediate CPE Credit: 8 Hours

Date: November 3, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: Auditors, managers, supervisors, accountants, and others with duties critical to the system of internal control in business, government or nonprofits.

Speaker: Glenn Helms Vendor: AICPA Field of Study: Accounting & Auditing Level: Basic CPE Credit: 8 Hours

Date: November 5, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: CPAs in industry and public accounting responsible for the payroll tax function or those advising clients on payroll tax issues.

Prerequisite: Working knowledge of payroll tax issues or payroll type functions.

Speaker: Pamela Davis-Vaughn Vendor: AICPA Field of Study: Tax Level: Intermediate CPE Credit: 8 Hours

Course Fees: UACPA Members: $285 UACPA Members before 10/19: $257 Nonmembers: $340

Course Fees: UACPA Members: $285 UACPA Members before 10/20: $257 Nonmembers: $340

Course Fees: UACPA Members: $285 UACPA Members before 10/22: $257 Nonmembers: $340

AICPA Members receive an additional $30 off this course. Use promo code AICPA8 at checkout.

AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

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UACPA Courses Nexus Update: Latest Developments in State Income, Franchise, and Sales Taxes The barriers to doing business across state lines have significantly decreased in recent years. However, this creates additional issues for taxpayers and their preparers in determining where and when they have nexus in a state which would require them to file either state income tax or sales tax returns. This class will equip you in the various ways that states define and enforce nexus.

Date: November 6, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: CPAs in public practice who want to expand the scope of services they provide to clients and CPAs in industry who want to understand their exposure to nexus issues.

Prerequisite: Basic knowledge of multistate tax issues.

Speaker: Pamela Davis-Vaughn Vendor: AICPA Field of Study: Tax Level: Intermediate CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 10/23: $257 Nonmembers: $340 AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

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Surgents Advanced Critical Tax Issues for Limited Liability Companies and Partnerships The purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs. Date: November 9, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: CPAs with clients using the LLC or LLP structure who need to understand advanced issues, problems, and planning strategies Prerequisite: A basic course in LLCs/ partnerships or equivalent knowledge and experience Speaker: Bob Gilwee Vendor: Surgent McCoy Field of Study: Tax Level: Advanced CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 10/23: $257 Nonmembers: $340 Course Fees: UACPA Members: $285 UACPA Members before 10/26: $257 Nonmembers: $340

Buying and Selling a Business: Critical Tax and Structuring Issues One of the major transactions CPA clients enter into is a purchase or disposition of a business. To help tax professionals in advising those clients, this course offers a comprehensive analysis of the business and tax aspects of buying and selling a business. It is a practical guide to help practitioners and industry CPAs understand structuring techniques. All CPAs, including controllers and executives in industry, should understand how difficult the process of buying and selling a business has become.

Date: November 10, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: All practitioners who will be involved in the sale of a business.

Prerequisite: A basic course in partnerships/LLCs; experience with C corporations.

Speaker: Bob Gilwee Vendor: Surgent McCoy Field of Study: Tax Level: Intermediate CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 10/27: $257 Nonmembers: $340

UACPA Courses UACPA Courses CEO’s message

Excel Macros Part 1 You have used Excel for years and Lotus prior to that. During this time, you have said repeatedly, “One day, I’ll learn how to write macros.” Well, that time has arrived because this four-hour program will introduce you to the wide world of macros and Visual Basic for Applications (VBA) in Excel.

Date: November 11, 2015 Time: 7:30 - 11 a.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: Accounting and financial professionals in all facets of the profession seeking to extend Excel's functionality with simple, yet highly-effective, macros.

Speaker: TBD Vendor: K2 Enterprises Field of Study: Info Tech Level: Basic CPE Credit: 4 Hours Course Fees: UACPA Members: $165 Nonmembers: $195

Tech Tools and Gadgets for a More Efficient You!

Excel Pivot Tables for Accountants

Technology, and specifically the everevolving world of tools and gadgets, continues to awe and amaze and “The Internet of Things” is rapidly turning this evolution into a revolution. Learning how to take advantage of these tools and gadgets can enhance both personal and team productivity.

PivotTables are the most powerful feature of Excel, yet few accountants use them in their day-to-day activities. For some, PivotTables are too intimidating; for others, PivotTables are a foreign concept. With a little information, guidance, and coaching from your instructor, you will be ready to use PivotTables to accomplish data analysis and reporting. This seminar begins with basic PivotTables and progresses throughout the day to advanced PivotTable topics.

Date: November 11, 2015 Time: Noon - 3:30 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: Business professionals seeking to leverage technology for improved personal and team productivity.

Prerequisite: Fundamental knowledge of computer operations.

Speaker: TBD Vendor: K2 Enterprises Field of Study: Info Tech Level: Intermediate CPE Credit: 4 Hours Course Fees: UACPA Members: $165 Nonmembers: $195

Date: November 12, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: Accounting and financial professionals who want to use the power of Excel PivotTables to analyze and summarize data.

Prerequisite: Fundamental understanding of Excel.

Speaker: TBD Vendor: K2 Enterprises Field of Study: Info Tech Level: Advanced CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 10/29: $257 Nonmembers: $340

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UACPA Courses 2015 Individual Tax Update Keep abreast of the fast-paced changes in accounting and auditing. This comprehensive course covers relevant pronouncements, exposure drafts, and other guidance recently issued in the accounting, auditing, review, and compilation arenas. Let us sort through the complexities and help you identify and apply recently issued FASB, PCAOB, and ASB standards and guidance.

Date: November 12, 2015 Location: University Inn & Conference Center, 700 N. 850 East, Logan Time: 7:30 a.m. - 3:45 p.m.

Designed for: CPAs in public practice and industry who want to remain up-todate on accounting, auditing, compilation and review pronouncements Advanced Prep: Test your electronic device for compatibility with the pdf manual; You may opt to receive a printed copy of the manual for this seminar for an additional $20 co-sponsored by ISCPA & UACPA Speaker: Doug Van Der Aa, CPA, JD Federal Tax Workshops Vendor: Federal Tax Workshops Field of Study: Tax Level: Overview CPE Credit: 8 Hours Course Fees: UACPA Members: $300 UACPA Members before 10/29: $250 Nonmembers: $400

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2015 CPE Catalog

2015 Business Tax Update

Capitalized Costs and Depreciation: Key Issues This program will address the impact of and Answers numerous recent tax acts with a focus on important provisions, rules and concepts relating to business tax returns.

Gain a comprehensive and practical understanding of the various complex tax laws dealing with property transactions Date: November 13, 2015 from acquisition to disposition. This Time: 7:30 a.m. - 3:45 p.m. course provides analysis of the rules Location: University Inn & Conference dealing with depreciation, amortization, Center, 700 N. 850 East, Logan like-kind exchanges, involuntary converDesigned for: Practitioners and memsions and sale of property. It also covers bers in industry seeking a general busi- important property-related timing ness tax update or wishing to review key issues and planning opportunities that business tax topics and staff members can lead to significant tax savings for C desiring a business tax overview.

Corporations and S Corporations.

Advanced Prep: Download PDF manual; Test your electronic device for compatDate: November 17, 2015 ibility with the pdf manual; You may opt Time: 7:30 - 11:00 a.m. to receive a printed copy of the manual Location: 136 S. Main Street, Suite 510, for this seminar for an additional $20 Salt Lake City Designed for: Public accounting staff co-sponsored by ISCPA & UACPA and senior associates, tax professionals in company finance or tax departments Speaker: Doug Van Der Aa, CPA, JD Speaker: Kevin Krantz Federal Tax Workshops Vendor: AICPA Vendor: Federal Tax Workshops Field of Study: Tax Field of Study: Tax Level: Basic Level: Overview CPE Credit: 4 Hours CPE Credit: 8 Hours Course Fees: Course Fees: UACPA Members: $165 UACPA Members: $300 Nonmembers: $195 UACPA Members before 10/30: $250 Nonmembers: $400

UACPA Courses UACPA Courses CEO’s message

Reviewing Individual Tax Returns: What Are You Missing Join us as we discuss the common errors practitioners make on individual tax returns that are often missed by review staff. The intent is to sharpen skills by examining case studies and discussing issues where additional information from the client may be warranted and areas of tax law where proper treatment requires additional analysis and information. Multiple issues will be discussed including pass-through K-1s, home office issues, hobby losses, rental property, hiring spouses, depreciation, §179 issues, amortization and more!

This course follows a highly illustrative case study format to increase participant comprehension and retention.

Date: November 17, 2015 Time: Noon - 3:30 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: CPAs working with clients requiring up-to-date expertise in individual income taxation for the current tax season.

Prerequisite: Basic knowledge of individual income taxation Speaker: Kevin Krantz Vendor: AICPA Field of Study: Tax Level: Intermediate CPE Credit: 4 Hours Course Fees: UACPA Members: $165 Nonmembers: $195

Federal Income Tax Accounting: Maximizing Tax Benefits and Minimizing Tax Costs While characterization (identifying ordinary income, capital gain, exempt income, deductible expenses, etc.) understandably plays a central role in tax practice, timing issues (when an item is reflected on the tax return) are just as important. This course will address the application of a broad spectrum of tax accounting principles every practitioner should know.

Date: November 18, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: Public accounting staff, seniors and tax professionals in company finance or tax departments.

Prerequisite: Basic knowledge of federal income tax rules.

Speaker: Kevin Krantz Vendor: AICPA Field of Study: Tax Level: Intermediate CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 11/4: $257 Nonmembers: $340 AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

Annual Tax Update: Individuals and Sole Proprietors This comprehensive course presents what’s new and what has changed in the federal individual income tax arena.

It brings you up-to-the-minute guidance on the latest tax legislation, court decisions and IRS pronouncements.

Gain practical insights and valuable tax-saving strategies from AICPA’s seasoned tax professionals who know what the new laws, rules, and court rulings can mean for real-world taxpayers.

Date: November 19, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: Tax practitioners in public practice and industry who need to stay on top of the latest changes in federal tax law for individuals and sole proprietors.

Prerequisite: Familiarity with federal tax issues for individuals.

Speaker: Michael Blackburn, J.D., CPA Vendor: AICPA Field of Study: Tax Level: Update CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 11/5: $257 Nonmembers: $340 AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

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UACPA Courses Annual Tax Update: Corporations and Pass-Through Entities Find out about the latest federal tax law changes, court decisions, and IRS pronouncements related to partnerships, LLCs, and C and S Corporations.

We will identify ways to integrate the latest tax law changes into planning and compliance engagements and help you provide more value added services to your clients. With the ever-changing tax laws and their increased complexity, you can’t afford to miss this course!

Date: November 20, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: Tax practitioners in public practice and industry who need to stay on top of the latest changes in the federal tax law as they relate to passthrough entities and C Corporations.

Prerequisite: Familiarity with federal tax issues for various entities.

Speaker: Michael Blackburn, J.D., CPA Vendor: AICPA Field of Study: Tax Level: Update CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 11/6: $257 Nonmembers: $340 AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

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2015 CPE Catalog

Analytics and Big Data for Accountants Analytics is the new force driving business. Tools have been created to measure program impacts and ROI, visualize data and business processes, and uncover the relationship between key performance indicators, many utilizing the unprecedented amount of data now flowing into organizations. In this course you will discuss leading-edge topics in analytics and finance in a session that is packed with useful tips and practical guidance that you can apply immediately.

Date: November 23, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: CFOs, controllers, treasurers, and other financial managers.

Speaker: James Lindell Vendor: AICPA Field of Study: Accounting & Auditing Level: Basic CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 11/9: $257 Nonmembers: $340 AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

Transforming Your Role as Controller to Business Partner Are you ready to take your role as controller to the next level while adding significant value to the organization?

We’ll explore new additional roles that controllers are now accepting and outline a roadmap you can use to expand your role as a controller from simply internal process/transaction oriented to externally focused understanding of industry and macro trends.

Date: November 24, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: CFOs, controllers and management accountants who want to improve the value add and impact of their skill set in order to drive the financial performance of an organization.

Prerequisite: Experience in financial management of a medium or small company.

Speaker: James Lindell Vendor: AICPA Field of Study: Management Level: Intermediate CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 11/10: $257 Nonmembers: $340 AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

UACPA Courses UACPA Courses CEO’s message

Not-for-Profit Accounting & Reporting: From Start to Finish Rather than training to run part of the race, train to run the entire race from start to finish. This course trains you to clear key hurdles in not-for-profit accounting and reporting in an efficient and effective manner. Avoid the potholes of confusion and finish first by providing a financial picture that end users can truly understand.

Date: November 30, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: Professionals working with or in the not-for-profit environment.

Prerequisite: Experience in the not-for-profit environment.

Speaker: Brian Sheets, CPA Vendor: AICPA Field of Study: Governmental A&A Level: Intermediate CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 11/16: $257 Nonmembers: $340 AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

Advanced Excel Although many accountants consider themselves experts in using Excel, most accountants are self-taught and do not use Excel to its full potential. This course takes experienced, self-taught users to the next level. It provides real world examples developed by accountants for accountants in the following six major topic areas: collaboration and workbook security; using tables to analyze and report data; integrating and manipulating data from external sources; creating and auditing complex formulas; advanced data analysis with subtotals, filters, and PivotTables; and using charts to analyze and communicate information. Participants will have access to sample data files.

Date: December 1, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: Accounting and financial professionals who work with Excel and want to learn all of the best features and functions.

Prerequisite: Experienced Excel User.

Speaker: TBD Vendor: K2 Enterprises Field of Study: Info Tech Level: Advanced CPE Credit: 8 Hours

Preparing Individual Tax Returns for New Staff and Para-Professionals The objective of this course is to train new staff accountants, data processing employees, para-professionals, and bookkeepers to prepare a complicated federal individual income tax return.

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

Date: December 2, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: New staff and paraprofessionals who prepare individual returns.

Speaker: Jon Karp Vendor: Surgent McCoy Field of Study: Tax Level: Basic CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 11/18: $257 Nonmembers: $340

Course Fees: UACPA Members: $285 UACPA Members before 11/17: $257 Nonmembers: $340

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UACPA Courses Tax Forms Boot Camp: LLCs, Partnerships, and S Corporations 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.

Date: December 3, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: All levels of staff and company controllers responsible for filing these forms.

Speaker: Jon Karp Vendor: Surgent McCoy Field of Study: Tax Level: Basic CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 11/19: $257 Nonmembers: $340

GAAS: A Comprehensive Review for All CPAs

Forensic Accounting Investigative Practices

From the beginning of the engagement through the issuance of the Auditor’s report, the auditor is expected to have a thorough understanding of the auditing standards and how to apply them. This course will cover Generally Accepted Auditing Standards as issued by the Auditing Standards Board. Risk assessment, group audits, and reporting will all be discussed. Make sure you are up-to-date with the latest changes and ensure you are providing the highest level of audit assurance to your clients.

If you are looking to gain more skills in the growing and lucrative field of forensic accounting, you’ll want to start with this course. Effective forensic accountants are part of a new breed of practitioners who possess a broad spectrum of traits and knowledge. This course dives into the unique investigative and communications skills and analytical practices required of the best forensic accountants by teaching you how to provide expert witness testimony in mediations, arbitrations, and governmental hearings.

Date: December 4, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: Auditors who would like a refresher on generally accepted auditing standards.

Speaker: Marty Van Wagoner, CPA Vendor: AICPA Field of Study: Accounting & Auditing Level: Basic CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 11/20: $257 Nonmembers: $340 AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

Date: December 7, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: Individuals looking to expand their knowledge of forensic accounting.

Prerequisite: Experience in accounting and financial reporting.

Speaker: Robert Minniti Vendor: AICPA Field of Study: Accounting & Auditing Level: Intermediate CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 11/23: $257 Nonmembers: $340 AICPA Members receive an additional $30 off this course. Use promo code AICPA8 at checkout.

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2015 CPE Catalog

UACPA Courses UACPA Courses CEO’s message

Identity Theft: Preventing, Detecting, and Investigating Identity Theft Protect yourself and your clients from identity theft, which includes the theft of personal and professional identities. No one is immune from this rising tide of criminal misconduct and as your clients seek your advice, you will be required to perform due diligence in protecting their IDs. Some will be tasked with investigating the crime.

Date: December 8, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: CPAs, forensic accountants, fraud examiners, individuals in the banking and financial services industry, attorneys, law enforcement, and other interested individuals.

Prerequisite: Basic knowledge of fraud and related investigations.

Advanced Prep: A laptop computer, tablet, iPad, smartphone or any other device that can connect to the internet.

Speaker: Robert Minniti Vendor: AICPA Field of Study: Accounting & Auditing Level: Intermediate CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 11/24: $257 Nonmembers: $340 AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

Governmental and Not-forProfit Annual Update Change is inevitable and at times overwhelming if you are unprepared.

Ensure you are current in governmental and not-for-profit accounting and auditing. This update course is designed to prepare you for the latest accounting and auditing developments affecting governments and not-for-profits.

Date: December 14, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: Accounting and finance personnel responsible for accounting and financial reporting for governments and not-for-profit entities and auditors for these entities.

Prerequisite: Basic knowledge and experience in governmental and not-forprofit accounting and auditing.

Speaker: William Wagner Vendor: AICPA Field of Study: Governmental A&A Level: Update CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 11/30: $257 Nonmembers: $340 AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profit Organizations Recognizing fraud risks in governmental and not-for-profit organizations is challenging due to the inherent nature of these organizations. These organizations may have less than effective fraud prevention and detection programs and/or increased opportunities for fraud. We will discuss how auditors might address their responsibilities with respect to fraud in a financial statement audit of governmental and not-for-profit organizations.

Date: December 15, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: Auditors and financial staff of governmental and not-for-profit organizations.

Prerequisite: Knowledge of government and not-for-profit sectors.

Speaker: William Wagner Vendor: AICPA Field of Study: Governmental A&A Level: Update CPE Credit: 8 Hours Course Fees: UACPA Members: $285 UACPA Members before 12/1: $257 Nonmembers: $340 AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

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UACPA Courses Annual Update for Accountants and Auditors

Annual Update for Controllers

Financial Forecasting and Decision Making

Keep abreast of the fast-paced changes in accounting and auditing. This comprehensive course covers relevant pronouncements, exposure drafts, and other guidance recently issued in the accounting, auditing, review, and compilation arenas. Let us sort through the complexities and help you identify and apply recently issued FASB, PCAOB, and ASB standards and guidance. With the rate of change in today’s regulatory environment, you must stay current on the topics impacting the profession – don’t get left behind!

Strengthen your abilities as a controller and help your management team understand current economic issues through the latest trends in accounting, finance, human resources, treasury management, and business systems.

In this course you will discuss leadingedge topics in managerial accounting and finance in a session that is packed with useful tips and practical guidance that you can apply immediately.

Proper planning is key to any company’s success. With CPAs constantly being asked to plan a company’s future, forecasting is one area to demonstrate your unique value. This course provides the basic tools necessary to project the balance sheet and statements of income and cash flow. Determine the company’s maximum sustainable growth and predict its external fund requirements.

Date: December 16, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: CPAs in public practice and industry who want to remain up-todate on accounting, auditing, compilation and review pronouncements.

Prerequisite: Previous experience in accounting and auditing.

Speaker: Marty Van Wagoner, CPA Vendor: AICPA Field of Study: Accounting & Auditing Level: Update CPE Credit: 8 Hours Course Fees: UACPA Members: $190 Nonmembers: $340

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2015 CPE Catalog

Date: December 22, 2015 Date: December 21, 2015 Time: 7:30 a.m. - 3:45 p.m.

Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Location: 136 S Main Street, Suite 510, Salt Lake City Salt Lake City Designed for: Financial professionals Designed for: CFOs, controllers, trearesponsible for preparing forecasts. surers, and other financial managers.

Speaker: Curtis Quickel Prerequisite: Management experience in Vendor: AICPA accounting, finance, or operations.

Field of Study: Management Speaker: Curtis Quickel Level: Basic Vendor: AICPA CPE Credit: 8 Hours Field of Study: Management Level: Update Course Fees: CPE Credit: 8 Hours UACPA Members: $285 UACPA Members before 12/8: $257 Course Fees: Nonmembers: $340 UACPA Members: $285 UACPA Members before 12/7: $257 AICPA Members receive an additional Nonmembers: $340 $30 off the price of this course. Use promo code AICPA8 at checkout.

AICPA Members receive an additional $30 off the price of this course. Use promo code AICPA8 at checkout.

UACPA Courses UACPA Courses CEO’s message

AICPA’s Annual Federal Tax Update Save time and keep current on the latest tax developments! This comprehensive course covers all legislative, judicial, and IRS developments of the past year with a focus on implementation and compliance. Discover how to effectively and confidently complete tax planning and compliance engagements. Cover 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.

Date: December 28, 2015 Time: 7:30 a.m. - 3:45 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: Public accounting senior associates, managers, and partners; tax professionals in company finance or tax departments.

Prerequisite: Two years of tax experience.

Speaker: Michael Blackburn, J.D., CPA Vendor: AICPA Field of Study: Tax Level: Update CPE Credit: 8 Hours

Health Care Reform Act: Critical Tax and Insurance Ramifications

Social Security and Medicare: Maximizing Retirement Benefits

The Health Care Reform Act continues to be phased in this year and in future years. This seminar will help you better understand the impact of the Act so you can describe to your clients how health care and paying for coverage will change in the future. In addition, you’ll discover how to use this information for tax planning opportunities. This topic is constantly changing so make sure you’re up-to-date on the latest information.

Our Social Security system provides retirement, disability, and survivor benefits to millions of Americans. The long-term future of Social Security and Medicare is uncertain, triggering concerns for many workers who are now paying into the system. Attend this course to learn what matters, cover real-world situations and use the tools provided to advise your clients to make optimal decisions when it comes to Social Security and Medicare.

Date: December 29, 2015 Time: 7:30 - 11:00 a.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: CPAs, enrolled agents, and financial advisers.

Speaker: Michael Blackburn, J.D., CPA Vendor: AICPA Field of Study: Tax Level: Basic CPE Credit: 4 Hours

Date: December 29, 2015 Time: Noon - 3:30 p.m.

Location: 136 S. Main Street, Suite 510, Salt Lake City Designed for: CPAs, professional accountants, and financial advisers.

Prerequisite: Basic knowledge of Social Security and Medicare.

Speaker: Michael Blackburn, J.D., CPA Vendor: AICPA Field of Study: Tax Level: Intermediate CPE Credit: 4 Hours

Course Fees: UACPA Members: $165 Nonmembers: $195

Course Fees: UACPA Members: $165 Nonmembers: $195

Course Fees: UACPA Members: $190 Nonmembers: $340

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Nonprofit Org. U.S. Postage PAID Salt Lake City, UT Permit No. 1996

Utah Association of CPAs 136 S. Main Street, Suite 510 Salt Lake City, UT 84101 ADDRESS SERVICE REQUESTED

Save The Date State Tax Commission Conference

Oct. 26

Tax Symposium

Nov. 13

December 9

Capitol Board Room

Salt Palace Convention Center

UACPA Office

Nov. 5

Home Builders Association Conference

Nov. 16

Accounting & Auditing Conference

December 10 - 11

St. George

UACPA Education Center

Salt Palace Convention Center

Nov. 6

Tax Practitioner's Conference

December 9

Business Valuation Conference

December 17 - 18

Dixie State University, St. George

UACPA Education Center

South Towne Expo Center

UACPA Open House

Winter Conference

Technology Conference

Sign up for conferences online at uacpa.org/conferences 28

2015 CPE Catalog