The Bottom Line, 2018 edition

The Continuing Professional Development publication for accounting and business professionals

2018 Edition

Develop your skills.

Update your knowledge base.

Advance your career.

The Golden Rules of Ethics PAGE 4

Embracing Change PAGE 8

Investigating Fraudulent Activity PAGE 14

5 Major Changes on the Way for CPAs PAGE 18

Building Competence PAGE 23

Reverse Thinking PAGE 28

Mandatory CPE for License Renewal PAGE 34

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CONTENTS

8 Features

3

Professional Development

ONLINE CPD 37

Ethics

CPD CALENDAR 41

8 14 18

The Golden Rules of Ethics

By Elizabeth Pittelkow, CPA

Accounting & Auditing

Embracing Change

By Girish Ramachandra

Fraud

Investigating Fraudulent Activity

By Peter Schubilske, CPA

Technology

5 Major Changes on the Way for CPAs

By Micah Thor

23 28 34

Human Resources

Building Cultural Competence

By Jill Pedigo Hall, Esq.

28

CPD & Special Events

Moving Beyond Your (Grand)parents’ CPE

By Dennis F. Tomorsky, CPA, JD, CGMA

4

18

REGISTRATION 45

41

CONFERENCES 46 SPECIAL EVENTS 47 BREAKFAST PROGRAMS 48 SEMINARS 58

48

REGISTRATION FAQs 80

Business Development

Reverse Thinking

By Cliff McDonald

Advocacy

Mandatory CPD for License Renewal

By Marcia Tillett-Zinzow

2018 EDITION | wicpa.org A publication of the Wisconsin Institute of CPAs

INSIDE STAFF

The CPD publication for accounting and business professionals The Bottom Line is published annually by the Wisconsin Institute of Certified Public Accountants (WICPA). Change of address should be sent to: WICPA Membership, W233N2080 Ridgeview Parkway, Suite 201, Waukesha, WI 53188; Phone: 262-785-0445 or 800-772-6939; Fax: 262-785-0838; email: jessica@wicpa.org. Statements and opinions expressed are those of the authors and not necessarily those of the WICPA. Publication of an advertisement does not constitute an endorsement of the product or service by The Bottom Line or the WICPA. Articles may be reproduced with permission. Š Copyright 2018 The Bottom Line.

Tammy Hofstede Chief Financial & Operating Officer Ext. 4518 tammy@wicpa.org Tony Hofstede Marketing & Technology Director Ext. 4508 tony@wicpa.org Brett Stallman Graphic Design Manager Ext. 4512 brett@wicpa.org

Kelsey Lange Marketing Coordinator Ext. 4507 kelsey@wicpa.org Melissa Loth CPD Program & Event Coordinator Ext. 4506 melissa@wicpa.org Marcia Tillett-Zinzow Editor mtzinzow@icloud.com

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2 The Bottom Line | 2 0 1 8 E d i t i o n

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Moving Beyond Your (Grand) parents’ CPE with Continuing Professional Development

By Dennis F. Tomorsky, CPA, JD, CGMA

Y

ou may have noticed that WICPA programs to enhance competency and career opportunities are now referred to as “continuing professional development,” or CPD.

When continuing education first emerged as a requirement for CPA association membership and license renewal a few decades ago, lifelong learning became focused on compliance with often granular educational compliance processes that generally emphasized classroom lectures. Sometimes, the narrow information presented in day-long lectures did not align with the technical areas in which seminar attendees worked.

Limiting professional learning to lectures also did not always provide the range of learning activities and topics necessary for attendees to accelerate their professional growth or develop the wide range of competencies required for their professional success.

To most effectively meet the current needs of WICPA members and those we serve, the WICPA board of directors approved innovative and updated lifelong learning concepts in 2016. The board’s visionary approach leverages the latest technology and neuroscience concepts to encourage convenient, inexpensive and highly effective learning activities that allow significant flexibility with respect to the length and types of creditable learning activities. The changes to Wisconsin statutes that will become effective for Wisconsin CPA license renewals beginning in 2021 also reflect the updated WICPA lifelong learning concepts.

Recognizing that the most effective and meaningful lifelong learning does not result from limiting creditable learning activities to only lectures, the concept of continuing professional development has emerged internationally to reference lifelong professional learning processes. CPD encourages professionals to plan and participate in a variety of learning activities that will enhance their technical wicpa.org

“We are moving beyond mere compliance-driven education to a more realistic focus on lifelong learning and career development.” knowledge while accelerating their career trajectory, earning potential and executive leadership opportunities.

Lifelong learning has enabled all of us to serve others accurately and efficiently by keeping up with technical developments in complex areas. The quality service we provided as a result of continuously enhancing our competency and professional growth in many areas also minimized risk and increased revenue as a result of our positive reputation for helping others achieve success.

Moving beyond mere compliance-driven education to CPD replaces the historically rigid compliance focus of CPE lectures with the more positive approach of enhancing your competency and skills while increasing your career opportunities.

Dennis F. Tomorsky, CPA, JD, CGMA, is president & CEO of the WICPA. Contact him at 262-785-0445 ext. 4519 or dennis@wicpa.org.

This article was previously published in On Balance, the WICPA’s bimonthly member magazine.

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3

[Ethics] Trusted Advisors

THE

GOLDEN RULES OF

ETHICS 4 The Bottom Line | 2 0 1 8 E d i t i o n

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Here is how to ensure you are thinking and acting ethically in the business world.

T

ake a minute to consider all the ways you interact in the business world. Sometimes you may only interact with documents and transactions, and sometimes you will have to interact with people. For many

By Elizabeth Pittelkow, CPA of us, we must manage staff, report to supervisors, work with vendors, and serve our clients. So how do we ensure that our interactions are always ethical? Trust.

“We must ask if we are doing our part to build and protect trust.”

The 2018 Edelman Trust Barometer reveals that trust in the U.S. has suffered the survey’s largest-ever-recorded drop, placing trust among the informed public below that of Russia and South Africa. When you consider the foundation of our profession is built on trust and integrity, we must ask if we are doing our part to build and protect trust.

keep confidential information private. Think of the damage this behavior can cause.

People are watching us all the time, even if we are unaware of it. If someone drops money on the ground, and you pick it up and keep it instead of giving it to the person that dropped it, someone will probably see you, and it may be someone you interact with personally or professionally. If we are told confidential information and then tell others, we break trust. Even the people we share the information with will learn that we cannot

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Whenever I think about interacting with people, I think about the Golden Rule, “Do unto others as you would have them do unto you.” Many of us operate with this rule in mind, but how do we know what we would like done unto us is what others want done unto them. I propose an evolved golden rule: Do unto others as they would like done unto them.

How do you know what they would like done unto them? The best way is to ask.

However, do you know of the five other “goldens” that can guide your ethical behavior?

The book, “Among Cultures: The Challenge of Communication,” by Bradford J. Hall, describes them—and I offer a practical example in the event your co-worker is a fraudster:

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5

GOLDEN PURSE: Hall describes this concept as, “The one who has the gold makes the rules.” By this concept, you would likely do whatever your board of directors wants since they have the power, they control the money, and you want to keep them happy.

GOLDEN CONSEQUENCE: Also known as utilitarianism, this principle aims to maximize the good for the most people while minimizing the bad for the most people. By this principle, you would tell someone in senior management about the fraudster, so it can be handled through proper procedures because it will do the most good and least bad for the most people.

GOLDEN LAW: This concept says there is a clear right and wrong that does not change by circumstance. In practice, you would do what you feel is right regardless of any other factors, including benefits or consequences, which likely means reporting the fraudster to management and whoever can help.

GOLDEN MEAN: Attributed to Aristotle, this “golden” expresses that the best answer exists between two extremes of a situation. This principle takes a “meet me in the middle” approach, meaning you might look to find the middle ground between (a) ignoring the fraud and continuing business as usual and (b) quitting as to not be around the fraudster. An answer could be anonymously reporting the fraud to management and then letting them take care of it.

GOLDEN PUBLIC: By this concept, you should only act in a way that you are comfortable explaining to your peers or the public.

What would the public want? The public probably wants you to report the fraudster and to tell them that it happened.

While the outcomes are similar for several of the “goldens,” there are different “right” answers that can apply to each of them, and while you may lean toward one “golden” most often, you can still apply others when an ethical situation warrants a different approach.

Of course, one of our responsibilities is aligning ourselves with ethical people and employers in the first place. If you are interviewing for a new position, there are several questions you can, and should, ask to learn about a company’s ethics. The following are recommended in Financial Management Magazine’s “7 Ethics Questions Finance Professionals Should Ask Prospective Employers”: How do you assess your culture or values, and how do you assess the extent the culture and values are embedded?

What training do you offer in this area?

What routes do you have for escalating any ethical concerns? Do you have “speak up” procedures and, if so, how are they managed?

How is individual performance assessed in relation to the desired and/or stated behaviors?

What action do you take against staff members who breach company policies or are found to have breached any regulations?

Have you identified any areas of concern in staff engagement surveys or customer satisfaction surveys, and how are they being dealt with?

Would the organization welcome appropriate challenge in regard to issues of integrity?

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Within your own company, promoting the company culture and inspiring ethical interpersonal relationships should be top priorities. I suggest creating opportunities for teams to work on effective written and verbal communication skills, promoting teamwork and collaboration, and escalating issues as soon as they arise, while also setting a no retaliation policy. You have a responsibility to foster an environment that protects employees and the public and stamps out fraud and collusion.

According to the Association of Certified Fraud Examiners’ 2016 Global Fraud Survey, “nearly half of the cases in our study involved multiple perpetrators colluding with one another to commit fraud, and the greater the number of fraudsters involved, the higher losses tended to be.�

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Organizations need to make it clear that fraudsters will be prosecuted to demonstrate that fraud and unethical behavior will not be tolerated. Establishing cultures of high integrity and accountability, backed by written codes of ethics, and upheld by internal and external audits sets us on a path to rebuilding and sustaining trust and integrity in our business world.

Elizabeth Pittelkow, CPA, is controller at Litera Microsystems, Chicago, an international technology company. Contact her at epittelkow@gmail.com.

Reprinted courtesy of INSIGHT, the magazine of the Illinois CPA Society. For the latest issue, visit http://www.icpas.org/insight.

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[Accounting & Auditing] Technology’s Impact

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wicpa.org

Embracing Change The impact of blockchain and other new technologies on public accounting

I

t’s no news that new technologies are impacting our everyday lives and every industry on an ongoing basis— that’s simply the

By Girish Ramachandra nature of evolution.

Whether we realize it or not, the hard trends show us that the profession of public accounting, too, is getting disrupted. The disruption is here, and the time is now to explore, learn and embrace these technologies.

One important question to address is, “How is blockchain impacting accounting,

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audit and tax, and what should we do now to embrace the change?”

Blockchain, an immutable distributed ledger technology, invented through an anonymous white paper in 2009 and promoted through the invention of Bitcoin right after the collapse of Lehman Brothers, promises to change pretty much every business model we see today. This new technology is resilient due to the distributed nature of infrastructure, and it is arguably highly secure because of the inherent architecture. Being the single source of data for the parties involved, blockchain has the potential to limit the role of middlemen and information brokers.

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9

This invention offers new business opportunities across industries, but it also brings many challenges.

In combination with technologies like artificial intelligence, blockchain plays a significant part in the changing role of CPAs. I have categorized the multiple perspectives of the overall impact of these technologies on public accounting into three broad aspects: role, talent and mindset.

The CPA’s role is changing New technologies are already nudging CPAs to change their role from technicians who ensure clients are compliant with regulations into value-added, anticipatory problem solvers. Blockchain, being an immutable, distributed ledger technology, will help standardize record keeping across different software systems and will integrate multiple disorganized systems that are in existence today. As blockchain continues to empower a single, trustworthy data source across different disciplines of a business, the role of CPAs will lean more toward helping clients make sense of the data being presented

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than organizing the data itself. CPAs will need to be industry experts to advise clients on how to look into the data, what to look for and how to interpret data to accelerate growth, remove inefficiencies in the operational process and optimize strategic capital deployment.

CPAs are custodians of public trust on company financials. It would be wrong to assume such a role will go away when blockchain becomes mainstream.

However, the role of custodians as we see it today will change, and it is possible we may not even need as many custodians as we used to have. But the companies and the public will still depend on CPAs to ensure processes work the way they are supposed to work and that these processes, systems and technologies are devoid of any fraudulent behaviors or activities. For example, blockchain can enable tracking of certain commodities in the supply chain, but CPAs will play a significant role in the way proof-of-work or consensus mechanisms are designed on the blockchain.

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“As trusted advisors, it’s important that we provide accurate information to clients.”

Talent needs will also change As the role of CPAs changes in the new world, the kind of talent firms recruit and the staff mix in the firm will also change. Firms will need less manual labor to focus on routine administrative and repetitive work, as these tasks will be performed by technology. The talent the CPA firms will be encouraged to have will come from people with the ability to think critically, analyze data and think strategically from a client’s perspective. Along with artificial intelligence, blockchain will enable more time in the hands of associates and provide tools to think with a consultative approach.

Recruiting new kinds of talent, training the existing workforce with new tools, adapting to the changing needs of clients all represent an investment that will have significant returns in the medium and long run.

Blockchain is a relatively simpler concept than many other technologies, and businesses will adapt this technology as fast as they embraced email, once the technology attains certain breakthrough.

Adopting a client mindset is important The change in role and staff mix in the firm can become almost a natural and painless process the moment CPAs start operating with an outward mindset of focusing on client experience instead of client service. Many CPA firms operate under the paradigm where great client service is of paramount importance. While it still is of great significance, clients are demanding a better experience and not just great service. How do we go about providing great client experience?

The advent of blockchain has given rise to interest in its applications: cryptocurrency, smart contracts, real-time trade settlements, digital

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identity, information tracking and more. Our clients are knowledgeable, and the new media keeps everyone up to date. Our clients ask questions about how these technologies are impacting their own businesses, and some clients even want to start experimenting with new technologies. As trusted advisors, it’s important that we provide accurate information to clients. While this is a business opportunity, it’s also a matter of addressing clients’ needs, fears, expectations and burdens so that we not only keep our role in society, but also enhance and strengthen our profession.

Some of the questions to ponder could be: How is blockchain going to impact my client’s business?

Can my client accept payments through cryptocurrency? If yes, how can they go about it?

My client wants to source raw materials internationally, but the vendors are asking for payments in Bitcoin. How can my client go about doing that?

As cryptocurrency transactions become mainstream, what challenges related to tax do my clients have?

Technology has enabled my client to do business globally. Am I equipped to help my client?

There is a new accounting software that uses blockchain as an underlying technology.

Would it be helpful for my client?

How will smart contract technology affect my client’s business in the long run?

How do I get educated myself and build awareness about blockchain for my clients?

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If my client stores data on blockchain, how do I audit that? How do I download data from blockchain?

What other software systems are interacting with the blockchain-based system my client is using?

How do different technologies such as blockchain and artificial intelligence work together?

Has my client understood the data security challenges?

When we operate with the mindset of client experience, it’s perhaps easier to embrace the changes faster and let technology disrupt the profession. After all, in the future, CPA firms could end up being technology companies that happen to offer accounting and advisory services!

rn orthe tion N w Ne r Loca na Semi

Girish Ramachandra is a senior manager in Wipfli’s technology consulting division. Contact him at gmramachandra@wipfli.com or 630-368-7023.

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12 The Bottom Line | 2 0 1 8 E d i t i o n

LeRoy Butler Green Bay Packer Hall of Famer* (autograph session to follow) *WICPA, Drinker Biddle, JPMorgan Asset Management and LeRoy Butler are not affiliated with Spectrum Investment Advisors

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Terri S. Boxer, J.D.

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[Fraud] Auditor Responsibilities

INVESTIGATING

FRAUDULENT ACTIVITY: How auditors can uncover and combat fraud

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wicpa.org

F

By Peter Schubilske, CPA

raudulent activity can devastate a company.

Fortunately, auditors—who are hired to verify the accuracy of a company’s financial reporting— have an important opportunity to help businesses uncover any potential fraud and improve their financial controls.

However, auditors have challenging jobs. Fraud is typically very difficult to find, and often only the most experienced auditors can sniff it out.

Yet, there are key strategies all auditors should employ to successfully identify and handle any potential instances of fraud.

What are an auditor’s responsibilities?

An auditor’s primary responsibility is to verify that financial statements are free of material misstatement caused by unintentional errors or intentional fraud.

The primary types of fraud auditors will uncover are fraudulent financial reporting or misappropriation of assets. Fraud is often difficult to detect because the perpetrator is typically a trusted member of management, and individuals in positions of authority are more easily able to disguise their activities.

Therefore, as part of any audit, auditors must test and verify the accuracy of a company’s reported information to determine if any of it is misstated.

For example, a company that is performing poorly may seek to cover up this underperformance by accelerating its recognition of revenue.

Throughout an audit, the auditor must maintain professional skepticism, regardless of how honest and ethical management and the owners appear to be. From the outset, an auditor needs to consider the potential for management or other employees to wicpa.org

“The auditor must maintain professional skepticism, regardless of how honest and ethical management and the owners appear to be.” override controls. A fraud brainstorming session with the entire audit team can be a useful way to identify all the avenues management or employees could have to perpetrate fraud and conceal it from auditors. By the end of the brainstorming session, the audit team should have identified strategies to address the risks identified during the discussion.

Auditors are also responsible for conducting fraud interviews with a company’s leaders. During these interviews, auditors ask management directly if they are aware of any fraud or suspected fraud occurring at the company. Auditors should also ask management to outline the company’s process for identifying and responding to the risk of fraud within the organization.

Its not uncommon for an auditor to determine that a company’s financial statements are misstated, as errors can occur for a variety of reasons. Auditors that suspect fraud may have occurred should investigate further to validate their concerns. Should the investigation confirm or increase concerns of fraud, the auditor must evaluate the implications of their findings on the entire audit, as one instance of fraud is unlikely to be an isolated event and may warrant withdrawal from the audit engagement.

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The auditor also has a responsibility to inform management and those charged with governance of the suspected fraudulent activity. Since intent is difficult to prove, the auditor should monitor how management reacts to the news of suspected fraud. If management seeks to address the auditor’s concerns promptly and transparently, it’s likely the error occurred by mistake. However, if an auditor struggles to get straight answers and management becomes difficult to work with, it may be a sign that the error was intentional.

The auditor is not responsible for contacting the authorities or verifying that fraud did occur.

That responsibility lies with the company. However, the auditor should consider and evaluate their responsibility to report fraudulent acts to third parties—such as lenders—that rely upon the company’s financial statements.

Where should the auditor start?

Auditors should use a risk assessment to gain an understanding of the company’s internal control environment. During this risk assessment, auditors should perform fraud interviews with key management, internal audit and those charged with governance to

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gain an understanding of any concerns held by these parties and what they have done to prevent and address the fraud risks present within the company.

Auditors should also perform journal entry testing to check for instances of management overriding entries.

They should also review accounting estimates for bias to see if management is manipulating the financial results to achieve a more favorable financial position or cover up a negative position.

As auditors consider the risk of fraud within financial statements, they should review the company’s accounting policies for any potential bias. A lack of strict policies related to subjective measurements, such as the valuation of an asset or liability measured at fair market value, provides opportunities for management to manipulate financial results.

Further, accounting always requires companies to make estimates. Auditors should closely scrutinize trends in how companies estimate financial information. For example, if an auditor notices that a client has historically been conservative with their estimates and suddenly shifts to more aggressive estimates, it should be cause for concern as they may be trying to manipulate the financial statements.

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Transactions that are overly complex and unnecessarily involve multiple legal entities, or ones that lack adequate documentation or reasonable logic, are also common characteristics of fraud.

Auditors should approach items of this nature with professional skepticism and evaluate the substance of the transactions, not just the form.

How should auditors advise business owners?

Management and those charged with governance over a company have the primary responsibility to prevent and detect fraud. Auditors can add value by educating their clients about risks and informing them of strategies they can implement to reduce and eliminate the opportunity for fraudulent activity.

Fraud often occurs when a business does not have a robust internal control structure, which creates opportunities for employees and third parties to take advantage of the company’s vulnerabilities. A company

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should implement a strong control environment, which starts with the executive team’s commitment to integrity and ethical values. Owners should also educate employees on the three factors that are often present when fraud occurs, also known as the “fraud triangle”: rationalization, opportunity and incentive/ pressure. In addition, companies should institute an anonymous fraud hotline to encourage employees to share concerns without fear of reprisal.

Fortunately, companies can easily put policies and procedures into place to eliminate or reduce the opportunities for fraud to occur. In addition to identifying financial misstatements, auditors can work with their clients to help them proactively minimize exposure to fraud risk by instituting strong internal control environments.

Peter Schubilske, CPA, is an audit and accounting director at Sikich, a professional services firm. Contact him at peter. schubilske@sikich.com or 262-754-9400.

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[Technology] Change Management

5

MAJOR CHANGES ON THE WAY FOR

CPAS

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How to turn threats into opportunities

T

By Micah Thor

he accounting industry is one of the most dynamic and exciting fields to work in right now, and no one could have imagined describing it that way 20 years ago. It is a landscape ripe with the kind of upheavals that could be threats to those caught by surprise—or opportunities to those who are prepared.

The changes ahead will lower the barrier to entry for accounting firms, where smaller and more nimble firms may even have a competitive advantage over those bogged down by inefficient ways of working. Increased speed leads to greater productivity and profits, which are quite the incentive to adopt a growth mindset. Here are five of the most impactful changes on the way for CPAs from the perspective of an IT expert.

1

Easy, breezy cloud

In the past, being on the cutting edge of accounting technology meant investing in a server. This bulky piece of machinery was granted its own office and ate up a large portion of a firm’s budget. Its importance was never questioned, but now even the slow-to-adapt firms are starting to move their data storage to the cloud with confidence. wicpa.org

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Watch as the accounting profession shifts even further into cloud accounting. CPAs used to have to go on site for bookkeeping activity, but now they can do all accounting tasks remotely. Expenses can be automated with applications like Expensify, and clients who aren’t being advised in that direction could view their CPAs as redundant. Tax and audit software can be paid for by the month and allows firms to scale and work remotely with clients.

throw out ideas for crafty beer names. In short, the specialist would consult the client financially in a way no other firm could.

>>> Zoom ahead: Invite an IT expert to train your staff on best-in-class accounting apps and advise clients on how to use cloud software as well.

It used to be an exclusive perk, but now the ability to work remotely tops the list of desired company benefits in the war on talent. Management may bristle at the entitlement of recent grads who want to work from anywhere, but the kids are all right.

They know that with the right apps and cybersecurity measures in place, working from home can be efficient and lead to employee satisfaction that actually costs a CPA firm less in overhead in the long run.

2

Industry specialization

Accounting firms that specialize in a specific industry can have an advantage over those that don’t. Becoming a specialist may feel counterintuitive—why focus exclusively on winning a smaller piece of the pie? But picking a vertical allows you to dive more deeply into a client’s industry-specific software and become attuned to cyclical trends that lead to expert financial advice clients can’t find anywhere else.

Differentiating makes the choice simple for a potential client. “Acme CPA Firm” offers the same exact service to every client in a broad spectrum of industries. A CPA firm that specializes in breweries, on the other hand, would speak to the heart of a brewery owner. The accountants could talk Chinook versus Cascade hops, how a recent drought impacts pricing, and might even 20 The Bottom Line | 2 0 1 8 E d i t i o n

>>> Zoom ahead: Innovative firms are already embracing this idea. Analyze your most profitable and interesting clients, and let it be known you now service their industry exclusively.

3

Working remotely

If it’s not part of company culture, and management is still grinding it out in the office every day, new talent will look elsewhere. Firms running under strong management styles, such as the Entrepreneurial Operating System (EOS), can set clear expectations and experience accountability among all staff. Filing clients’ taxes from Punta Cana will not only be acceptable—it will be encouraged. >>> Zoom ahead: An accountant’s office now requires only a laptop and a backpack. Become a firm that fully embraces the remote lifestyle.

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Mandatory security

There is no minimizing the size of the security risks for accountants, both now and in the future. The stakes are higher than ever: Even a single breach of client data could lead to litigation and damage the credibility and trust a CPA has worked years to build.

Clients are much more savvy about what is and isn’t safe for handling data. They don’t want their CPA firm sharing tax files or asking for Social Security numbers over email. They demand that firms be compliant with regulatory changes and able to answer questions about blockchain. Even though artificial intelligence isn’t directly affecting CPA firms yet, it will be soon.

Cybersecurity touches all of these new technologies. >>> Zoom ahead: Vow to do away with do-it-yourself IT, and hire an IT expert to bring your cybersecurity up to speed. Your career could depend on it.

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Technology first, accounting second

A CPA firm simply doesn’t function unless its technology is functioning well. The level of expertise you have in your technology stack is directly related to profitability, efficiency, client experience and competitiveness. You’re no longer just a CPA firm to your clients. Business owners expect CPAs to understand their financial software and show them how to use it to the best of their abilities.

Great client-facing technology stands out. Clients appreciate text message reminders, secure email, chat functions and automated scheduling. They want a self-service portal that allows a tax return download without having to interact with an accountant. Such features require a small investment, but they pay big dividends to clients. Software such as Xero is changing the game by connecting clients directly to their accountants in real time. >>> Zoom ahead: Feel confident in your technology offerings. Learn what’s available and budget for improvements. They may even pay for themselves.

wicpa.org

“It's never too late to talk about changes to the way your firm does business.”

Next gen now Does thinking about the future of the accounting industry make you want to hide under your desk? Have you been reactive instead of proactive until now? If so, it’s not just you. Many of the changes taking place are also disrupting other industries that never expected the world to look so different so quickly.

It’s never too late to talk about changes to the way your firm does business. Investigating possibilities for your firm now will give you plenty of time to make educated, financially sound decisions about how to grow prudently. Firms that embrace disruption will reap the fruits from a digital Rolodex full of clients who are more satisfied than ever with their accounting experience.

Micah Thor is the president of Tech Guru LLC, a firm that provides outsourced strategy and support to CPA firms of every size.

Contact him at micah@techguruit.com or 612-235-4895.

Want to hear more about tech changes on the way? Micah will present on the topic in greater detail at the 2018 CPAs in Industry Fall Conference on September 20, 2018, at the Potawatomi Hotel & Casino in Milwaukee and at the 2018 CPAs in Industry Fall Conference on October 18, 2018, at the Glacier Canyon Lodge in Wisconsin Dells.

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THE VALUE IN BUILDING

CULTURAL COMPETENCE

BY JILL PEDIGO HALL, ESQ.

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[Human Resources] Diversity & Inclusion

“If you told a CEO that a new type of machinery would make their business more productive, they would buy it immediately. The implications of the diversity debate are clear to most business executives. For many experts and industry leaders, the nagging question is how to make it a reality.”

— Sam Fulwood, Fellow, Center for American Progress

W

orkplace culture is under the proverbial microscope, brought into sharp focus by the #MeToo movement and the almost daily media revelations of celebrity harassment. Even giving only Jill Pedigo Hall, cursory review to the reports on the multiplying scandals reveals Esq. that cultures in the respective workplaces where harassment occurred may have permitted or even encouraged harassment. The Equal Employment Opportunity Commission (EEOC) targeted culture in its June 2016 report, Select Task Force on the Study of Harassment in the Workplace, Executive Summary and Recommendations, saying, “Workplace culture has the greatest impact on allowing harassment to flourish, or conversely, in preventing harassment.” The agency’s focus on culture is not surprising within the context of workplace globalization and increased diversity, with the social and economic consequences these forces are bringing to the workplace.

color, immigrants and white women on an increasing scale. More than one in three current American labor force participants (35 percent) are millennials, making them the largest generation in the U.S. labor force, according to a Pew Research Center analysis of U.S. Census Bureau data.1 By 2024, the Bureau of Labor Statistics predicts that workers of color will make up 40 percent of the workforce.2 The Census Bureau predicts that by 2044, more than half of all Americans will belong to a minority group—defined as any group other than non-Hispanic Whites alone.3

Our workplaces, our customer bases and our world have become diverse. Studies tell us that new entrants to the workforce and communities will be people of

However, there are significant and critical advantages to increasing workplace diversity. Diversity of perspectives, experiences, cultures, genders and ages

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Maximizing the benefits of workplace diversity The arrival of diversity in previously nondiverse workplaces has highlighted a gap between this new population of workers and clients and the policies, procedures and ways of doing business that are in place. Often the workplace culture—a combination of policies, practices, communication and workstyles—is rooted in the formerly homogeneous structure. Lack of fit for diverse workers can create conflict and disruption, preventing employers from being able to realize the benefits of diversity.

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is vital to adaptation in a diverse business environment and marketplace. Studies repeatedly cite increased diversity as critical for innovation and business growth.

In a Forbes study of more than 300 companies, the company leaders saw diversity as key to their competitive advantage. Diversity was cited as critical in driving the creation and execution of new products, services and business processes.4 Additionally, being more diverse and inclusive has been recognized as helping companies to better understand diverse customer needs and to access a wider pool of the best talent. Nevertheless, because of the disruption that comes with increased diversity, it is not enough to have a diverse workplace if the advantages posed by the diverse culture are not realized.

Simply increasing diversity does not allow an employer to automatically reap the benefit of those diverse abilities, viewpoints, skills and customer appeal. This means that examination of present and future workplace culture needs not only to consider how to reduce risk and prevent harassment and discrimination in the broader context of diversity, but also how to maximize the benefit of diversity by ensuring cultural inclusion.

Building workplace cultural competence is a key means by which employers can advance workplace cultures having increased diversity. Without it, employers can suffer gridlock while the rest of the world moves forward.

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What is cultural competence?

Cultural competence has been characterized as a key to unlocking the benefits of diversity. Cultural competence is not limited solely to having cultural knowledge, awareness or sensitivity. Instead, it is a combination of cultural knowledge, awareness and sensitivity that is made operational. Simply stated, it is the tool that helps employers attain the benefits of increasing diversity within their workplaces and reduce risk.

Building cultural competence coalesces the differences in ethnicity, gender, workstyle, personality and leadership style aspects within the workplace, resulting in better productivity and risk-avoidance outcomes.

What are some key benefits of building cultural competence?

Building organizational cultural competence can build trust and foster acceptance and cooperation. That trust creates a safe launching pad to encourage creativity, participation and involvement by the entire work population.

Diverse employees are more comfortable in bringing forward their perspectives, ideas and strategies, and that can benefit talent attraction and retention and access to new markets.

An employer that works to create a culturally competent organization will gain the loyalty of diverse employees and better retain valuable diverse talent.

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Building cultural competence also helps to eliminate cultural conflict through understanding and inclusion.

Generational and ethnic conflicts within workplaces originate in bias that can be addressed to build acceptance and eliminate harassment and discrimination exposure. In turn, receiving acknowledgement and acceptance of cultural differences will help diverse workers overcome fear of mistakes or concerns over not fitting into the majority “mold.”

How does an organization build cultural competence?

The starting point in building a culturally competent organization is to compile knowledge and gain an understanding and appreciation of the cultural diversity within the workplace. Active acceptance of those differences and assessment of how they can be integrated is part of this process. Within this context, the organization can then examine its standards, policies and practices, and environment to assess how they might become more inclusive. Barriers can be eliminated and opportunities can be created. It is a pragmatic, organic process that may not have instantaneous results but can be transformational for an organization over time. Some features and results of the process are: • Understanding and acknowledging the power and impact of culture on individuals and organizations.

• Understanding and acknowledging how each person brings a unique combination of cultural characteristics based in background and experience to their work and communications.

• Creating unbiased and inclusive practices, policies and procedures that consider unique characteristics of each culture.

• Creating new practices, processes and strategies based upon the strengths and resources of the diverse culture.

and assessment of cultural competency will need to occur based upon need or as part of an employer’s desire to stay ahead of possible disruption or take advantage of cultural change. However, the mechanism for building cultural competence, once created, can be employed again and again.

Cultural differences are inevitable and they can either impede or benefit an organization’s effectiveness.

Tapping into those differences and creating an environment where the benefit is realized is one key to organizational success in our diverse world.

Jill Pedigo Hall, Esq., is a shareholder with von Briesen & Roper S.C. Contact her at 608-661-3966 or jhall@vonbriesen.com

If you’d like to know more about this topic, attend one of Jill’s breakfast programs (see pages 50, 51 and 55).

• Allocating resources for management and workforce to address bias, develop cultural awareness and sensitivity and build tangible cultural acceptance.

Richard Fry, Millennials are the largest generation in the U.S. labor force, Fact Tank, Pew Research Center, April 11, 2018.

1

• Increasing diversity in leadership.

2

As with any evaluative process, building cultural competency is not a “once and done” process.

Workplace population change is inevitable. Reevaluation 26 The Bottom Line | 2 0 1 8 E d i t i o n

https://www.bls.gov/opub/mlr/2015/article/labor-force-projections-to-2024.htm

New Census Bureau Statistics Show How Young Adults Today Compare With Previous Generations in Neighborhoods Nationwide, https://www.census.gov/newsroom/press-releases/2014/cb14-219.html 3

Global Diversity and Inclusion: Fostering Innovation Through a Diverse Workforce, https://www.forbes.com/forbesinsights/innovation_diversity/index.html 4

wicpa.org

Whether you’re looking for a new career or a new employee, the WICPA’s Career Center can help you make the most of your search.

Sign in today to post your resume or job and find useful resources to help you with your search.

wicpa.org/CareerCenter wicpa.org

CAREER CENTER at the WICPA

FIND A JOB POST A JOB

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[Business Development] Growth Strategies

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wicpa.org

Don’t forget about the top line as you grow your business

By Cliff McDonald

A

ccountants know the bottom line is more than just a magazine title. It’s an important part of every income statement. But in this article, I’d like to address the top line: revenue.

Our firm, Intelligent Conversations, is a strategic growth consulting company. We help our clients achieve better financial results by transforming their sales organizations. In our work with private equity firms and other consulting organizations, we’re often surprised that the immediate focus is on ways to squeeze more money out of the current customer base, rather than ways to grow the business, find new clients and develop new channels. While we understand the importance of driving operational efficiency, in our experience this strategy quickly hits the point of diminishing returns.

The typical reaction of some companies that have an earnings concern is to hire an “operational efficiency” consultant. This makes perfect sense, as we need to identify inefficiencies, automate, streamline, optimize and do whatever else the consultants advise us to do. Why, though, is addressing the top line typically an afterthought?

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We all can agree that a business that generates healthy returns is a wonderful thing, whether we’re measuring in earnings before interest, taxes, depreciation and amortization (EBITDA), net income, or cash flow from operations. But we should also make sure we consider the absolute return of any company.

Hypothetically speaking Would you rather own a company with decent margins and high growth, or one with high margins and low growth? Some might feel good boasting about an exceedingly high-margin bottom line, and it is indeed impressive, but top-line growth can have a much more meaningful and sustained impact on the bottom line.

As a simple example, let’s consider two companies: Company A has $10 million in annual revenue, a 5 percent net growth rate, and a 14 percent EBITDA. Company B has $10 million in annual revenue, a 15 percent net growth rate, and a 12 percent EBITDA. Here is what the bottom line will look like for these two companies over the next decade:

It’s probably safe to say that most business owners, investors and advisors would prefer to be involved with Company B. The best approach would be to work on both expense reduction and operational efficiency while investing in top-line growth, and this is the approach that works for the most successful companies.

Some readers may be wondering—is 15 percent annual top-line growth achievable? The answer is a resounding “yes.” Many companies have average annual organic growth (not including acquisition) of 20 to 30 percent. The question is, how? The answer is, by building a world-class sales organization.

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“There are many talented and highpotential candidates in the marketplace that can help your team to achieve tremendous top-line growth.”

A proven process

Low responsibility

It is extremely challenging to find and keep high-performing sales people. It is arguably even more difficult to do this with small and mid-sized companies. Many talented and proven salespeople flock to the Fortune 1000 arena because of the money, opportunity and prestige offered. There are, however, many talented and high-potential candidates in the marketplace that can help your team to achieve tremendous top-line growth.

You just have to know how to find, train, motivate and reward them.

A sales team member that has a low responsibility score could be referred to as an “excuse maker.” This individual will take all the credit and praise when he or she is successful but when he or she does not have success in the marketplace, the reasons are always external: the economy, the territory, the lack of marketing support and so forth. This is quite common, and it is a mindset that can be changed with awareness and training.

There‘s a common belief that salespeople are born, not made, and that sales is more art than science. We disagree, and we have data to prove it. Our approach is to focus on identifying and developing 21 core sales competencies that include both sales skills and mindsets. Once we know the strengths and weaknesses of each team member, we customize a development plan for each specific individual. We also hold them accountable. The process is proven–it works if you want it to work.

It is astonishing how many salespeople, and business workers in general, are not comfortable discussing money. Business is an exchange of money for value, and we should talk about money early and often. When a salesperson is not well trained in this area, he or she will spend too much time working on an opportunity without addressing budget or financial feasibility. Typically, this is addressed at the end of the sales cycle, and deals fall apart. This weakness can be improved with awareness and training.

Once we evaluate a sales team member or candidate, the opportunities for growth and improvement are noticeably clear. Here are some examples:

Need for approval

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Lack of comfort discussing money

Many salespeople are inhibited by an inherent need for approval from their customers or prospects. This is an understandable phenomenon,

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as we all would rather be liked than disliked.

In a sales capacity, however, needing approval negatively impacts the likelihood of success. Those with a high need for approval will not ask difficult questions, will not challenge buyers, and will allow themselves to be treated unfairly. This, too, can be addressed with training and role play. The goal is to be more respected than liked.

Low “figure-it-out factor” One of the competencies we measure in our business is an individual’s ability to “figure it out.”

This is directly related to how quickly—or how slowly—the person will be able to get to full speed and understand the firm, the industry, the pricing, internal operations and so on. Everyone learns at a different speed. Some people possess great

entrepreneurial spirit and move fast, and others wait to be told what to do and how to do it. Those with a low “figure-it-out factor” will take a lot longer to train and develop, which is a bigger investment. They can still be great teammates; it will just take longer. Folks with a high “figure-it-out factor” are preferred.

In the 15 years our firm has been in business, we have seen these results firsthand. Companies that work with us to build their sales teams average annual topline growth of more than 20 percent. So hopefully the message is clear: Don’t forget about the top line!

Cliff McDonald is a partner with Intelligent Conversations, a coaching company that helps firms implement proven systems to drive revenue growth and transform sales organizations. Contact him at (608)6690216 or cliff@intelligentconversations.com.

How many of your clients can handle sales curve balls?

Our sales coaching and development practice is focused on helping companies implement proven systems that drive revenue growth and transform sales organizations. Our goal is to set your clients up for success by building stronger sales leaders, improving market focus, having better conversations, recruiting stronger sales people and more. We want to help them build an overachieving sales team for the long run.

LEARN HOW TO HIT HOME RUNS CONTACT US TODAY: MADISON AND MILWAUKEE, WI INFO@INTELLIGENTCONVERSATIONS.COM 414-727-9813

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wicpa.org

Don’t miss this chance to connect with your colleagues and other business professionals! Networking Nights offer the opportunity to build your network with a group of peers in a relaxed setting.

atures e f t h g ing Ni k r o w you to t r e o f N y h t i ac ate, e portun t p s o e n h hout t es as a g v r u e o s r h nd Held t ivity a t c a t ren . a diffe w way e n a ize in social This is also a great venue for strengthening relationships with clients, co-workers,

UPCOMING NETWORKING NIGHTS: Sept. 18 Leinie Lodge, Chippewa Falls

Nov. 7 Capital Brewery, Middleton

Oct. 16 Sprecher Brewery, Milwaukee

Nov. 13 Great Dane Pub, Wausau

and business associates...

So invite them to join you!

Networking Nights are held 5:30 – 8:30 p.m.

Oct. 24 Lambeau Field, Green Bay

Forw imore The Bottom c p a . o r g information and to register, visit wicpa.org/NetworkingNights.

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EFFECTIVE 2021: MANDATORY CPD FOR LICENSE RENEWAL

By Marcia Tillett-Zinzow

M

andatory continuing professional development (CPD) for all CPAs in Wisconsin has been a subject of consideration for quite some time.

But the subject can be put to rest now because there’s a new law on the books. Effective in December 2021, all Wisconsin CPAs will be required to have obtained 80 credit hours of CPD over a two-year reporting period to renew their CPA licenses.

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Center: Gov. Scott Walker. Left to Right: Greg Hubbard, Vincent Williams, Peter Hienz, Angela Thomas, Neil Keller, Senator Howard Marklein, Dennis Tomorsky, Jeff Dewane, Nicholas Lascari, Tammy Hofstede, Ryan Hanson, Matthew Schaefer, Alice O'Connor, Sandy Lonergan, Steven Pullara, Representative Dale Kooyenga.

Wisconsin Institute of CPAs members came together in 2017 to advocate for passage of AB 188—the bill that proposed mandatory CPD, among other recommendations.

The bill was introduced to the state legislature by its primary authors, Sen. Howard Marklein, CPA, and Rep. Dale Kooyenga, CPA, on March 28, 2017. It passed the Assembly by a vote of 95–1 on June 14 and the Senate by an overwhelmingly positive voice vote on Nov. 7. On Nov. 30, Gov. Scott Walker signed the bill into law as 2017 Wisconsin Act 88.

The legislation—three years in the making—brings Wisconsin into alignment with the other 54 U.S. licensing jurisdictions and more than 40 other Wisconsin professions that require continuing education for license renewal. It also gives the Accounting Examining Board (AEB) authority to make rules around what will qualify as CPD, and some of those rules will allow for flexibility. AEB will also have authority to make rules around coursework required to meet the 120-credit-hour requirement to sit for the CPA Exam and the 150-credit-hour requirement for certification. One of the rules will make it possible for military veterans to get credit for some of their service.

or global accounting firm, even if you’re not a WICPA member, most likely you’ve already been complying with the 80-credit-hour requirement.

“It’s really for those practitioners with smaller firms or on their own, who have probably been keeping up with continuing education, and now they’ll just have to keep track of it and maintain evidence of compliance to renew their license,” said Marklein.

An important part of the new law is allowing flexible learning activities. Half of the required 80 credit hours can be “informal” in nature—such as reading, teaching, researching, serving on a board or committee, viewing a video or webcast, listening to an audio recording or podcast, or participating in other experiential learning activities the AEB determines to be relevant to the CPA’s competency to practice.

CPD requirement not really new—but now flexible

“The proposed innovative CPD requirements reflect the latest technology and neuroscience research that support allowing CPD requirements to be met using short five-minute increments, rather than the outdated 50-minute time increments,” said Dennis Tomorsky, WICPA president & CEO. “This will permit many more kinds of creditable learning activities that are convenient, inexpensive and often free, and result in more effective learning than historical lecture-focused CPD.”

The WICPA has long required members to obtain an average of 40 credit hours of CPD annually to renew their membership. If you’ve been part of a regional, national

AEB Chair John Scheid said the forthcoming rules will put Wisconsin on the leading edge. “We’re actually going from last place—as the only one of 55 jurisdictions that

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“This will make it easier for Wisconsin CPAs to practice in multiple jurisdictions. That is a significant reason for making the change.”

— Rep. Dale Kooyenga, CPA didn’t have mandatory CPD—to first place, by applying the latest research on learning,” he said.

Scheid said the rule-making process will take time.

“We’ll draft rules and submit them for public hearing in 2018. Then, based on the legislative process and the rule publication process, the rules will take effect sometime in 2019,” he said. “Compliance will occur during the two-year period beginning Dec. 14, 2019, and closing Dec. 14, 2021, and by then, all CPAs in the state will have to maintain evidence that they complied with the new requirements.”

Why require CPD? The main benefit of mandatory CPD is providing CPAs more mobility to work across state lines, said Kooyenga.

“Wisconsin is the only one of 55 licensing jurisdictions that doesn’t have the requirement, and it creates a problem with reciprocity,” he said. “This will make it easier for Wisconsin CPAs to practice in multiple jurisdictions.

That is a significant reason for making the change.”

Marklein believes the mandatory CPD requirement also will help safeguard the public by ensuring a basic standard for keeping up with the continuous changes impacting CPA services. “Because of Wisconsin CPAs’ high level of competence, we haven’t had big audit failures like those that have occurred in other areas of the country, but I want to make sure we don’t in the future,” he said. “So the CPD component of this bill was a matter of protecting the public interest and their confidence in our CPAs. They should be professionally current, whether they’re WICPA members or not. There was an assumption by the public that all CPAs were keeping up with continuing education.”

Kooyenga especially favors enabling military veterans to count some of their service toward educational credits. “I was in the military and still serve in the U.S. Army Reserves,” he said. “I have a lot of friends trying to go to college after having spent a lot of time in the military. This will just give them a lot more flexibility. It’s important for the AEB to recognize that and allow these individuals to get on with their careers after they’ve served or while they’re serving.”

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Grassroots effort made the difference Marklein said the support of WICPA members made all the difference in getting the bill passed. “I was impressed with the level of grassroots involvement by CPAs all over the state,” he said. “They were engaged, and I don’t think a lot of CPAs are naturally inclined to be politically active. But in this case, they were very visible, contacted their representatives and senators and let their views on the bill be known. Their phone calls and emails were a large part of the bill’s success.”

Scheid, Tomorsky and WICPA board member Angela Thomas met individually with more than 50 state assembly representatives at an early 2017 Madison event to explain the importance of protecting the public and the benefits of Wisconsin CPAs being recognized as CPAs in more jurisdictions. Tomorsky reached out to numerous WICPA members in person and by email to rally support.

He prepared individual reports of WICPA members who were constituents of certain legislators. “We wanted to email those members who would be most likely to call, write or email specific legislators to express their support for the bill,” he said.

The outcome was mobilizing more than 50 WICPA members in public accounting, corporate, government and education who shared their support for bringing Wisconsin in line with the other 54 CPA licensing jurisdictions. “Our members helped legislators understand the need for mandatory CPD and for flexibility in learning,” Tomorsky said.

“Wisconsin’s leadership in establishing the most innovative CPD requirements for license renewal in the country is being studied by other organizations interested in exploring similar updated CPD requirements,” he said.

Find out more about 2017 Wisconsin Act 88 at this page of the Wisconsin Legislature’s website: https://docs. legis.wisconsin.gov/2017/related/acts/88.

Marcia Tillett-Zinzow is a freelance writer and editor based in Greendale. Contact her at mtzinzow@icloud.com.

This article was previously published in On Balance, the WICPA’s bimonthly member magazine. wicpa.org

[Online CPD] Webinars, Self-Study & On-Demand

ONLINE CPD

WEBINARS, SELF-STUDY & ON-DEMAND Convenience matters. Time matters. You matter.

That’s why we offer thousands of webinars and self-study options specifically for CPAs and business professionals who have limited time or can’t get away from the office. CPD online is a great alternative to the traditional CPD seminar because, just like seminars, CPD webinars are scheduled events. But unlike seminars, webinars are delivered via the convenience of your computer.

Accounting Continuing Professional Education Network (ACPEN)

These Signature CPD training courses cover the most relevant accounting, tax and finance topics in an interactive and discussion-rich format.

The Accounting Continuing Professional Education Network (ACPEN) is the largest and most comprehensive CPD network in the nation. Sponsored by many of the state CPA societies and NASBA accredited, ACPEN brings world-class CPD to your desktop in the most engaging and interactive way possible!

The ACPEN Industry Institute™ (Aii)

ACPEN offers a vast catalog of live video webcasts and live webcast replays, ranging in length from 1–8 CPD credits. All webcasts are available for individual as well as group viewing.

The extensive ACPEN catalog is comprised of courses from the following product lines: ACPEN Signature Series The ACPEN Signature Series represents the top-of-the-line online CPD. All ACPEN Signature courses are 8 hours in length and include nationally recognized experts and highly experienced practitioners, as well as representatives from regulatory and standard-setting bodies including the IRS, GASB, FASB, GAO and many more.

The ACPEN Industry Institute provides a full curriculum of CPD courses specifically designed for accountants working in business and industry, delivered in a live, interactive, video webcast format. This includes but is not limited to technology training, management, finance, leadership, ethics and banking.

The ACPEN Tax Institute (Ati) Ati offers the latest, most up-to-date continuing education for CPAs, finance and tax professionals. These tax CPD courses focus on updates and changes in tax code and practice.

These tax seminars are offered on various dates and times, all providing live CPD credits.

ACPEN Financial Planning Institute (Afpi) Newest to the line of ACPEN specialized programs, this unique course category is geared toward providing the most current and relevant information in the area of personal finance. Topics include

estate planning, Medicare and wealth preservation, to name a few. These course offerings are designed to assist firms and businesses, as well as individuals, in effectively managing their personal finances.

Partner-Produced Programs We’ve found that programs and conferences produced by one state are often relevant and applicable to financial professionals and CPAs in other states. The ACPEN network offers a unique opportunity for our state CPA society partners to share their content with practitioners across the country. This is just another example of ACPEN’s unparalleled effort to provide a vast range of topics to meet the continuing professional development needs of every CPA.

AICPA Real Time. Anytime. Your Time.

Time. When it’s yours to spend, you want to use it wisely. So the minute you’re ready to complete your required CPD, you can count on us and the AICPA to provide the most relevant expert knowledge— how you need it, when you need it, wherever you are.

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To learn more about the great online CPD options available to you, please visit wicpa.org/CPDcatalog.

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[Online CPD] Webinars, Self-Study & On-Demand CPExpress

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With 450+ CPD courses, CPExpress gives you unlimited online access to more than 600+ hours of professional and technical topics, hot topic issues, critical updates and more— available 24/7—for foundational to expert levels. You’ll never miss a CPD reporting deadline. Keep track of your completed CPD hours in one single source and print or save your CPD certificates for easy compliance reporting. With CPExpress, you get the quality, convenience and value you need for earning CPD credits.

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Online With more than 500 courses, AICPA Online CPD is an interactive learning environment for today’s busy professional. From updates on authoritative standards to awardwinning certificate programs, AICPA Online CPD will meet your knowledge and CPD needs with the flexibility of learning on your own time.

Webcasts AICPA Webcasts offer a high-resolution, studio-quality experience and real-time interaction with experts, regulations, agency representatives and more.

You’ll gain practical guidance and insights—and your organization or clients will benefit from the expertise they deserve and expect. Now, that’s making the most of your time.

CalCPA CalCPA Education Foundation (CalCPA) offers a full array of continuing education programs. With CalCPA webcasts, you can enjoy the flexibility of participating in CPE wherever you are. Enjoy high-quality video feeds and the ability to communicate directly with the instructor through a question box. Materials are offered in a PDF format, and all programs have savable, printable and fully annotatable textbooks.

CalCPA’s courses cover everything from accounting, auditing, tax, management, ethics, litigation, retirement, and trusts and estates.

We are changing and adding new programs every year and, with more than 1,300 webcasts to choose from, there’s a course for every interest area and curriculum need.

Our instructors are experts in their fields, and most are also practitioners so they’re not only content experts but they’re also experts in application.

These individuals understand the accounting profession and offer dynamic, informative programs.

In addition to live programs, anyone who registers for a live webcast will be able to access the recorded webcast for up to a year.

CCH, a Wolters Kluwer Business Wolters Kluwer and Wisconsin Institute of CPAs have joined forces to offer WICPA members the following benefits: • 25% off all CCH® Publications— CCH® Publications provide a quick and economical way to stay on top of industry and market-leading tax and accounting developments.

• 20% off the following CPELink Products—Meeting your CPD requirements every year is time consuming enough without spending extra time hunting for relevant courses and keeping track of what you need. CCH® CPELink helps you meet those requirements without the added stress. Hundreds of courses are offered and cover a broad range of topics relevant to your professional development. o Designed for Individuals: Live Webinars are the most convenient way to earn CPE credit—without taking a test.

You get coverage of today’s hot topics along with high

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Plus you have the flexibility to log in and listen from anywhere. It doesn’t get any easier than that! o Designed for Individuals: CCH CPELink’s self-study courses are easy to use, interactive and mobile friendly! Work at your own pace and enjoy instant access to your online self-study courses immediately after purchase. o Designed for Individuals: Unlimited Webinars Pass provides access to over 300 live webinars. o Designed for Firms: CCH CPELink's Unlimited Firm Pass is designed to help your firm take CPE at a great savings—conveniently online. Robust online CPE curriculums of live webinars and self-study—more than 750 courses available!

Take advantage of your member benefits today! Visit www.cchgroup.com/ members/wicpa.

CPA Crossings Save money. Save time. Stay focused.

CPA Crossings, LLC provides an extensive catalog of live web-based CPD programs produced and delivered by CPA Crossings, LLC or by one of its approved developers.

Our catalog consists of more than 200 topics in the areas of technology, practice management, workflow automation, tax, ethics, fraud and accounting/ auditing. Our courses range from one to eight hours with flexible scheduling, including evenings and Saturdays, so you can easily fit continuing education into your work week.

Group and prepaid discounts are available—perfect options for firm training to maximize savings.

wicpa.org/CPDcatalog

K2 Enterprises K2 Enterprises is proud to offer a broad curriculum of technology-focused CPD webinars to the members of the Wisconsin Institute of CPAs. Now you can have webinar access to many of the courses that have made K2 Enterprises a leader in providing CPD to professionals throughout North America.

As a NASBA-approved sponsor of webinar learning, you are assured of a highquality event that is both convenient and affordable. We look forward to helping you meet your learning objectives. Improve your efficiency and productivity by participating in a webinar produced by K2 Enterprises!

Surgent Professional Education The trusted leader in tax and accounting education.

Surgent has been one of the nation's leading providers of high-quality CPD for CPAs for over 30 years. Providing over 1,200 webinars each year and offering over 300 unique self-study products, Surgent has all the CPD you need, whenever you need it.

With Surgent live webinars, you will get the practical, up-to-date information you need and meet your CPD needs from the comfort of your office or home. Each webinar features knowledgeable and engaging experts from Surgent speaking on the hottest topics in accounting, auditing,

Surgent self-study CPD enables you to earn CPD credits at your own pace and at a time that you choose. Whether you prefer downloadable PDF or ondemand webcast format, you’ll get the same high-quality Surgent content, plus 24/7 access, instant exam grading and certificates by email, making Surgent self-study CPD the perfect option for CPAs with less predictable schedules.

In addition to individual self-study courses and live webinars, Surgent offers a number of CPD packages that provide added convenience and value.

Surgent’s Unlimited Self-Study Package Surgent's Unlimited Self-Study Package includes every PDF download course in Surgent’s catalog-more than 200 courses, each from 2-16 credits.

Courses can be viewed right away with access for a full 12 months from the date of purchase. Tests are taken online and CPD certificates are emailed immediately. As a WICPA member, you pay 40% off Surgent’s retail price!

Surgent’s Unlimited Plus Package 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 of the new tax reform courses and all other premium courses.

With 1,200+ live webinars on the calendar this year alone, plus more than 250 self-study CPD courses available in the package, you'll always be able to find a live or self-study course in the topic and format you need.

Surgent’s Unlimited Webinar Package Surgent's 2018 Unlimited Webinar Package provides CPAs with unlimited

2018 access to more than 1200 live webinars in hundreds of topic areas.

Surgent's schedule includes multiple live webinars every weekday and popular webinars on many Saturdays.

Webinars start at a range of convenient times--including many evening options—are offered to accommodate attendees from every time zone. With a Surgent Unlimited Webinar Package, you'll always be able to find a live webinar in the CPD topic you need.

WICPA On-Demand CPD on YOUR schedule. Anytime.

Anywhere.

Whether you're looking to stay on top of current issues, get the latest updates, keep up with emerging trends or broaden your knowledge with some new tips and tricks, these on-demand programs provide high-quality CPD from the most well-respected professionals in the industry.

Didn’t have a chance to attend one of our conferences or breakfast meetings?

No worries! With WICPA On-Demand, you can now view the most popular sessions of selected conferences and breakfast programs at your convenience.

Additional benefits of registering for CPD On-Demand by WICPA include: • The ability to watch the sessions on your schedule anytime, anywhere with an internet connection.

• The convenience of following along with speakers as their PowerPoint slides automatically transition sideby-side with the video.

• The ability to download the presentation slides as a PDF for easy referencing now and in the future.

Visit wicpa.org/OnDemand for a complete listing.

39 The Bottom Line | 2 0 1 8 E d i t i o n

When you take a K2 Enterprises webinar, you will have the opportunity to learn from an award-winning team of instructors with literally hundreds of years of experience in helping professionals identify, address and solve issues through the practical application of technology. K2 Enterprises offers webinars on a variety of topics, including Excel, QuickBooks, PDFs, accounting solutions and Microsoft Office.

government/nonprofit, technology and tax, and answering your critical questions. Webinars are offered daily, including evening and weekend options for the ultimate in convenience.

7

PROVEN

REASONS TO JOIN THE WICPA

NETWORKING: Join nearly 7,300 of your peers at professional and social events.

01

The WICPA is the premier association for accounting and

business professionals in Wisconsin. Whether you’re looking to grow professionally, bring in new business, increase your expertise and leadership, or protect the business you’ve helped build, the WICPA serves as your go-to resource to help you succeed and stay connected to the profession.

40

DISCOUNTED CPD EVENTS:

02

Receive discounts on conferences, seminars, breakfast programs, webinars and on-demand programs.

The Bottom Line | 2 0 1 8 E d i t i o n

Join today at wicpa.org/join LEADERSHIP DEVELOPMENT: ONLINE RESOURCES: Connect with members through the Membership Directory, find and post jobs with the Career Center, and be listed as a resource to the public with the Find a CPA Directory.

03

07 06

CREDIBILITY:

Brand yourself as a WICPA member to demonstrate your ethical standards and commitment to the profession.

500+ 93% RENEW MEMBERSHIP MEMBER VOLUNTEERS

MEDIA 7,000+ SOCIAL FOLLOWERS

OVER 2,500

WI COMPANIES, FIRMS AND ORGANIZATIONS REPRESENTED

Enhance technical and soft skills with volunteer opportunities that help advance the profession, build the CPA pipeline and give back to the community.

04 05 EXCLUSIVE SAVINGS:

Save up to 40% on products and services through our select Affinity Partners and Member Benefit Providers.

IMPORTANT NEWS:

Keep current on legislative and financial regulations, technical topics and industry trends with our award-winning publications and e-news.

MEMBERSHIP BASE PUBLIC

41%

INDUSTRY

40%

OTHER

12%

EDUCATION

5%

GOVERNMENT

2%

[Seminars] Calendar AA = Accounting & Auditing BP = Breakfast Programs

ETH = Ethics FP = Financial Planning

GOV/NP = Government & Nonprofit

MGMT = Management & Emerging Professionals

APPLETON

TAX = Taxation TECH = Technology

TITLE

ACRONYM

TYPE

PG

Sept. 11

Internal Control Best Practices for Small and Medium-Sized Entities

ICSM

AA

58

Sept. 19

Advanced Excel

ADE

TECH

78

Sept. 28

Practical Tools for Creating a High-Performance, High-Engagement Culture

NBP09

BP

54

Oct. 16

The Strategic CFO: Big Picture Skills

SCFO

MGMT

71

Oct. 23

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

SSRB

TAX

74

Nov. 13

Latest Developments in Government and Nonprofit Accounting & Auditing

GNAA

GOV/NP 69

Nov. 16

Wisconsin Tax Update

NBP11

BP

54

Dec. 13

Current Developments and Best Practices for Today's CFOs & Controllers

TCFO

FP

67

March 22, 2019 Protecting Your Business: From #MeToo to Non-Competition & Non-Solicitation Agreements

NBP03

BP

55

May 17, 2019

NBP05

BP

55

Adopting a Continuous Improvement Approach

EAU CLAIRE DATE

TITLE

ACRONYM

TYPE

PG

Sept. 26

Adopting a Continuous Improvement Approach

ECBP09

BP

48

Oct. 16

Annual Tax Update: Corporations & Pass-Through Entities

ATCP

TAX

73

Oct. 25

Accounting & Reporting for Not-for-Profit Organizations

FSNPO

GOV/NP 68

Nov. 6

Annual Update for Accountants & Auditors

AUAA3

AA

59

Nov. 7

Wisconsin Tax Update

ECBP11

BP

48

Dec. 6

K-1 Boot Camp for S Corporations & LLCs

K1SL

TAX

76

Dec. 18

Transforming Your Role as Controller to Business Partner

COBP

MGMT

71

Feb. 20, 2019

Top 10 Audit Findings and How to Avoid Them

ECBP02

BP

48

April 24, 2019

Technology Impacting CPAs and Lurking Cybersecurity Threats

ECBP04

BP

48

GREEN BAY DATE

TITLE

ACRONYM

TYPE

PG

Oct. 12

IRS Hot Topics: Practice & Procedure Update and Ethics

NBP10

BP

54

Oct. 22

The Best Federal Tax Update

BFTU

TAX

74

Oct. 23

Annual Retirement Plan Investment Seminar

401K2

FP

67

Nov. 9

Construction Contractors: Advanced Issues

CCAI

AA

61

Nov. 12

Tax Forms Boot Camp: LLCs, Partnerships & S Corporations

TFBC

TAX

75

Nov. 14

Tax Advisors Update

PTU2

TAX

74

Dec. 11

Slashing Taxes for Your Small Business Clients: Corporations, Partnerships & LLCs

STSB

TAX

76

Dec. 14

Individual Income Tax Update

NBP12

BP

54

Jan. 11, 2019

Technology Impacting CPAs and Lurking Cybersecurity Threats

NBP01

BP

54

Feb. 22, 2019

Recruiting & Onboarding: How to Survive in a Candidate-Driven Market

NBP02

BP

54

April 26, 2019

Fraud: Real Life Examples

NBP04

BP

55

41 The Bottom Line | 2 0 1 8 E d i t i o n

DATE

[Seminars] Calendar LA CROSSE

42 The Bottom Line | 2 0 1 8 E d i t i o n

DATE

TITLE

ACRONYM

TYPE

PG

Sept. 17

Real-World Fraud in Today's Small to Medium-Sized Entities

FSME

AA

59

Oct. 10

Wisconsin Tax Update

LCBP10

BP

49

Oct. 17

Hottest Tax Topics for 2018

HOT

TAX

73

Oct. 26

Governmental & Not-for-Profit Annual Update

GNAU

GOV/NP 68

Nov. 7

Compilations, Reviews & New Preparations: Engagement Performance and Annual Update

CRAU2

AA

61

Nov. 8

Tax Advisors Update

PTU

TAX

74

Nov. 27

Business Ethics: Cases From the Real World

BE

ETH

65

Nov. 27

Cash Management Techniques, Systems & Solutions

CMT

AA

61

Nov. 28

Valuing a Business: What Is This Company Worth?

VAB

AA

62

Nov. 28

Shorten Month-End: Closing Best Practices

SME

AA

62

Dec. 7

This Year's Best Income Tax, Estate Tax & Financial Planning Ideas

IEFP

TAX

76

Dec. 12

Individual Income Tax Update

LCBP12

BP

49

Jan. 9, 2019

Top 10 Audit Findings and How to Avoid Them

LCBP01

BP

49

March 20, 2019 IRS Hot Topics: Practice & Procedure Update and Ethics

LCBP03

BP

49

May 8, 2019

Technology Impacting CPAs and Lurking Cybersecurity Threats

LCBP05

BP

49

DATE

TITLE

ACRONYM

TYPE

PG

Sept. 24

Real Estate Tax Boot Camp

RETC

TAX

72

Sept. 28

Technology Impacting CPAs and Lurking Cybersecurity Threats

MBP09

BP

50

Oct. 15

Driving Corporate Performance: The CFO's Role in Developing Competitive Advantage

DCP

MGMT

70

Oct. 19

Building Cultural Competence to Strengthen Company Culture & Avoid Risk

MBP10

BP

50

Nov. 5

Individual Income Taxation: Practical Tax Return Guidance for Your Upcoming Tax Season

IIT

TAX

74

Nov. 12

Fraud and Abuse in Not-for-Profit Entities & Governments: Stealing From Everyone

FANG

GOV/NP 68

Nov. 16

IC-DISCs: Tax Benefits for International Sales

MBP11

BP

50

Dec. 4

Accounting & Auditing Update for Small Businesses

SMBZ

AA

62

Dec. 10

Leases: Mastering the New FASB Requirements

LEAS

AA

63

Dec. 13

Targeted 1040 Forms Update for the Occasional Tax Preparer

CASU

TAX

77

Dec. 14

Wisconsin Tax Update

MBP12

BP

50

Dec. 19

Nonprofit, Government & Compliance Update

NGCU

GOV/NP 69

Jan. 18, 2019

Individual Income Tax Update

MBP01

BP

50

Feb. 22, 2019

IRS Hot Topics: Practice & Procedure Update and Ethics

MBP02

BP

50

March 22, 2019 I’m Not a Commodity: Becoming a VIP CPA with Nonfiction Branding & Smart Social Media

MBP03

BP

51

April 26, 2019

Recruiting & Onboarding: How to Survive in a Candidate-Driven Market

MBP04

BP

51

May 17, 2019

Conducting an HR Compliance Audit: From Hire to Fire & All Points In-Between

MBP05

BP

51

MADISON

WAUKESHA DATE

TITLE

ACRONYM

TYPE

PG

Sept. 7

Annual Update for Controllers

SKSB

MGMT

70

Sept. 12

Leadership Disruption: How to Solve the Talent Engagement Epidemic & Embrace a New Leadership Paradigm

WBP09

BP

55

Sept. 12

Cybersecurity Risk Management Program Essentials

CRMP

AA

58

Sept. 13

Fraud Update: Detecting & Preventing the Top 10 Fraud Schemes

TTFS

AA

58

wicpa.org/CPDcatalog

WAUKESHA (CONTINUED) TITLE

ACRONYM

TYPE

PG

Sept. 13-14

Audit Skills Training Level 1: New Auditors

1AUD

AA

58

Sept. 18

Ethics: A Line in the Sand for CPAs

ETHC

ETH

65

Sept. 19

Reviewing Individual Tax Returns: What Are You Missing?

CL4ITRM TAX

72

Sept. 19

Social Security & Medicare: Maximizing Retirement Benefits

CL4SSM

TAX

72

Sept. 24-25

Audit Skills Training Level 2: Staff Accountant

2AUD

AA

59

Sept. 25

The Tax Cuts & Jobs Act: A Guide to the Most Sweeping Tax Reform in More Than 30 Years

TREF

TAX

72

Sept. 25

Understanding Section 199A: The 20% Deduction for Pass-Through Entity Owners & Investors in Real Estate

DEPT

TAX

73

Sept. 26

Auditing Employee Benefit Plans

EBPE

AA

59

Sept. 26

Buying & Selling a Business: Critical Tax and Structuring Issues

SELL

TAX

73

Oct. 2

Small Business Internal Controls, Security & Fraud Prevention and Detection

ITC

TECH

78

Oct. 3

Securing Your Data: Practical Tools for Protecting Information

SEC-4

TECH

78

Oct. 3

Advanced Excel Reporting: Best Practices, Tools & Techniques

EXR-4

TECH

79

Oct. 4-5

Audit Skills Training Level 3: Experienced Staff

3AUD

AA

60

Oct. 4

Cloud Computing

CLC

TECH

79

Oct. 9

Advanced Controller & CFO Skills

ACCS

MGMT

70

Oct. 10

U.S. GAAP: Review for Business & Industry

FASBI

AA

60

Oct. 10

Building Cultural Competence to Strengthen Company Culture & Avoid Risk

WBP10

BP

55

Oct. 15

Finance & Innovation: Reinvent Your Department & Company

FAI

MGMT

70

Oct. 16

Predicting the Future: 21st Century Budgets & Projections

PTF

AA

60

Oct. 17

Heartfelt Leadership: How Ethical Leaders Build Trusting Organizations

HFL

ETH

65

Oct. 17

Critical Thinking Skills for Financial Professionals

CTS

MGMT

71

Oct. 23

Compilations, Reviews & New Preparations: Engagement Performance and Annual Update

CRAU

AA

61

Oct. 24

Annual Update for Accountants & Auditors

AUAA2

AA

59

Oct. 25

FASB's "Big 3:" Revenue Recognition, Leases & Financial Instruments

FSBT

AA

60

Oct. 29

Applying the Uniform Guidance for Federal Awards in Your Single Audits

INUG

GOV/NP 68

Oct. 30

Best Practices for Payroll Taxes & 1099 Issues

GPT

TAX

74

Nov. 5-6

Audit Skills Training Level 4: In-Charge

4AUD

AA

61

Nov. 7

What Cheese Will Move the 2018 Elections?

WBP11

BP

56

Nov. 8

Advanced Auditing of HUD-Assisted Projects

EO-AHUD GOV/NP 68

Nov. 28

Tax Advisors Update

PTU3

TAX

75

Nov. 29

Fiduciary Income Tax Returns: Form 1041 Workshop

1041

TAX

75

Nov. 30

Comprehensive Guide to Tax Depreciation, Expensing & Property Transactions

TDAP

TAX

75

Dec. 3

Reviewing Pass-Through Tax Returns: What Are You Missing?

RPTR

TAX

76

Dec. 4

Race Toward Implementation: Tackling the Tough Issues in Adopting the New Revenue Recognition Standard

NRRS

AA

62

Dec. 5

Construction Contractors: Critical Accounting, Auditing & Tax Issues in Today’s Environment CONS

AA

63

Dec. 11

Revenue Recognition: Mastering the New FASB Requirements

INRR

AA

63

Dec. 11

Not-for-Profit Financial Reporting: Mastering the Unique Requirements

NFPF

GOV/NP 69

Dec. 12

Recent Developments in Wisconsin Tax Law

WBP12

BP

56

Dec. 14

CFO/Controller’s Road Map to Organization Success with Integrated Planning, Forecasting & Budgeting

PLFB

FP

67

43 The Bottom Line | 2 0 1 8 E d i t i o n

DATE

[Seminars] Calendar WAUKESHA (CONTINUED)

44

DATE

TITLE

ACRONYM

TYPE

PG

Dec. 14

Practical Planning Boot Camp: S Corporations & LLCs

TCBU

TAX

77

Dec. 20

Tax Practitioner Responsibilities & Ethics

TAXE4

ETH

65

Dec. 20

Fair Value: Measurement

FV4

AA

63

Jan. 11, 2019

Individual Income Tax Update

MT01B

BP

52

Jan. 16, 2019

The 10 Most Common Wage & Hour Mistakes

WBP01

BP

56

Jan. 17, 2019

Individual Income Tax Update

MT01C

BP

52

Feb. 20, 2019

Preventing Sexual Harassment in the #MeToo Era

The Bottom Line | 2 0 1 8 E d i t i o n

WBP02

BP

56

March 13, 2019 How to Build a Virtual CPA Office From the Ground Up

WBP03

BP

56

April 24, 2019

Evolving World of Ethics

WBP04

BP

56

May 8, 2019

IC-DISCs: Tax Benefits for International Sales

WBP05

BP

57

June 6, 2019

Audits of 401(k) Plans

AFKP

AA

64

DATE

TITLE

ACRONYM

TYPE

PG

Sept. 18

Excel Tips, Tricks & Techniques for Accountants

EXL

TECH

78

Sept. 25

Annual Update for Accountants & Auditors

AUAA

AA

59

Oct. 12

Wisconsin Tax Update

WSBP10 BP

57

Oct. 22

Cut Your Client's Tax Bill: Individual Tax Planning Tips & Strategies

CYCT

TAX

73

Nov. 13

Compilations, Reviews & New Preparations: Engagement Performance and Annual Update

CRAU3

AA

61

Nov. 14

Preparing Individual Tax Returns for New Staff & Paraprofessionals

PITR

TAX

75

Dec. 3

Current Issues in Accounting & Auditing Annual Update

AAU4

AA

62

Dec. 3

Ethical Considerations for CPAs

ETH4

ETH

65

Dec. 11

Yellow Book: Government Auditing Standards

EO-YB

GOV/NP 69

Dec. 14

IRS Hot Topics: Practice & Procedure Update and Ethics

WSBP12 BP

57

April 26, 2019

Technology Impacting CPAs and Lurking Cybersecurity Threats

WSBP04 BP

57

WAUSAU

WAUWATOSA DATE

TITLE

ACRONYM

TYPE

PG

Sept. 28

Building Cultural Competence to Strengthen Company Culture & Avoid Risk

MT09

BP

51

Oct. 12

Effects of the Recent Tax Laws on Investment Strategies & 401(k)s

MT10

BP

52

Nov. 9

Wisconsin Tax Update

MT11

BP

52

Dec. 14

Fraud: Real Life Examples

MT12

BP

52

Jan. 4, 2019

Individual Income Tax Update

MT01A

BP

52

Feb. 22, 2019

To Collaborate or Not to Collaborate: That Is the Question

MT02

BP

52

MT03

BP

52

April 26, 2019

A Closer Look at Your Social Security Benefits & Managing Healthcare Costs in Retirement MT04

BP

53

May 17, 2019

Evolving World of Ethics

MT05

BP

53

June 7, 2019

Technology & Lurking Cybersecurity Threats and Building a Virtual CPA Office

MT06

BP

53

March 22, 2019 Don’t Be a Clueless Interviewer: Behavioral-Based Interviewing

WEBINARS DATE

TITLE

ACRONYM

TYPE

PG

Sept. 19

Farm Tax: New Tax Law & Planning Ideas—LIVE Webinar

WMFTR

TAX

72

Jan. 4, 2019

Tax Advisors Update—LIVE Webinar

WMPTU3 TAX

77

WICPA CPD Registration Form W233N2080 Ridgeview Parkway | Suite 201 | Waukesha, WI 53188 | P: 262-785-0445 | F: 262-785-0838

COURSE SIGN-UP:

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days prior to the program at wicpa.org/MyWICPA. Please download materials prior to the program as internet access cannot be guaranteed.

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Printed materials may be purchased up to seven days prior to the program and will be available for pickup at the registration table. Walk-in registrants and those registering less than seven days prior to the program will receive electronic materials.

Extra printed materials are not guaranteed to be available on-site.

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Cancellation Policy: For a full refund, the WICPA CPD Department must receive a notification of cancellation or

a request to transfer to a different program at least 14 days before the program presentation date. Cancellations or program transfer requests received between 7-13 days prior to the presentation date will be subject to a cancellation fee of 50% per person, per program. No refund or program transfer request will be granted for cancellations less than seven days of the program presentation. Substitute registrants are allowed. No refund or program transfer request will be granted if you have downloaded any electronic materials that have been provided for the program from which you are canceling.

wicpa.org/CPDcatalog

45 The Bottom Line | 2 0 1 8 E d i t i o n

Course Name:_____________________________ Amount $ ______________ __

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[Conferences]

CONFERENCES Conferences are more than just normal educational events. They provide a unique opportunity to connect with accounting and business professionals in a variety of niche markets, earn top-quality CPD, and hear from the most highly regarded experts and thought leaders about the biggest changes and hottest issues.

Registration will open approximately eight weeks prior to each conference.

For more information and to register, visit wicpa.org/Conferences.

46 The Bottom Line | 2 0 1 8 E d i t i o n

CPAs in Industry

Tax

Financial Institutions

Sept. 20 | Potawatomi Hotel & Casino, Milwaukee

Nov. 1–2 | Potawatomi Hotel & Casino, Milwaukee

May 13, 2019 | Milwaukee Marriott West, Milwaukee

Oct. 18 | Glacier Canyon Lodge, Wisconsin Dells

This two-day, must-attend event will greatly benefit professionals working in public practice, industry, real estate, retail sales, financial institutions, investment firms, law practices, corporate law, government and other areas of commerce.

This conference is designed for professionals who want to stay informed on the latest topics and issues affecting financial institutions.

CPAs, CEOs, CFOs, directors, controllers, managers and other financial staff who serve all sizes and types of financial institutions will benefit from receiving the most current updates and insights.

March 21, 2019 | Potawatomi Hotel & Casino, Milwaukee April 24, 2019 | Radisson Hotel & Conference Center, Green Bay Professionals who need to stay informed of the newest developments and latest updates about the economy and market outlook, tax laws, health care reform, human resources, management and technology should not miss this conference. CPAs, CFOs, CEOs, controllers, managers, and human resource and accounting staff will benefit greatly from attending.

Public practitioners are encouraged to attend with their industry clients.

Not-for-Profit Accounting Sept. 26 | Sheraton Milwaukee Brookfield Hotel, Brookfield Public accounting and industry professionals who need to stay informed of the newest developments, latest updates and best insights specific to nonprofit and health care organizations are encouraged to attend. More specifically, CPAs, CFOs, CEOs, controllers, directors, managers, administrators, and human resource and accounting staff will leave with valuable information and ideas they can implement the next day.

Accounting & Auditing Nov. 15 | Sheraton Milwaukee Brookfield Hotel, Brookfield Accounting, auditing and financial management professionals who need to stay informed of the newest developments, latest updates and best insights should not miss this conference.

CPAs, CFOs, partners, principals, shareholders, sole practitioners, controllers and managers in public accounting, industry and government will leave with valuable information and ideas they can implement the next day.

Technology Dec. 6–7 | Potawatomi Hotel & Casino, Milwaukee Accounting professionals who want to learn about trends and advancements in business technology to stay on top of day-to-day responsibilities and enhance efficiency, productivity and analytical and reporting skills should attend this two-day conference.

School District Audit May 23, 2019 | Kalahari Resorts & Conventions, Wisconsin Dells Both beginner and advanced auditors of Wisconsin public school districts will benefit from this conference. Participants will hear the latest updates and developments and gain tools to help them better serve their school districts and communities.

[Special Events] Golf Outings Providing a great way to network in a more informal and social atmosphere, the Golf Outings are unique opportunities to make new connections. In addition to playing 18 holes of golf, attendees enjoy food, drinks, raffle prizes, an "inside the circle" competition and more.

For more information and to register, visit wicpa.org/GolfOutings.

Sept. 21 | Registration & Breakfast 8:30 a.m.

Practice Greens & Driving Range 9 a.m.

Shotgun Start 10 a.m.

Ironwood Golf Course, Sussex

Networking Nights Don’t miss this chance to connect with your colleagues and other business professionals! Networking Nights offer the opportunity to build your network with a group of peers in a relaxed setting. Held throughout the state, each Networking Night features a different activity and serves as an opportunity for you to socialize in a new way. This is also a great venue for strengthening relationships with clients, co-workers, and business associates…So invite them to join you!

For more information and to register, visit wicpa.org/NetworkingNights.

Sept. 18 | Registration 5:30 p.m.

Event 6 – 8:30 p.m.

Leinie Lodge, Chippewa Falls Experience the iconic Leinie Lodge with a tour of the brewery, samples of beer and food, and a complementary pint glass to take home as a souvenir.

Attendees will receive a 10 percent

Oct. 16 | Registration 5:30 p.m.

Event 6 – 8:30 p.m.

Sprecher Brewery, Milwaukee Enjoy networking in a fun and social atmosphere at Sprecher Brewery with a tour of the brewery, food and drinks.

Oct. 24 | Registration 5:30 p.m.

Event 6 – 8:30 p.m.

Lambeau Field, Green Bay Experience the Green Bay Packers’ history-rich facility firsthand and see several behind-the-scenes areas during a one-hour Classic Tour of Lambeau Field. Food and drinks provided in MVP Box 4039.

Nov. 7 | Registration 5:30 p.m.

Event 6 – 8:30 p.m.

Capital Brewery, Middleton Join us at one of Madison’s hot spots for a tour of the brewery, food, drinks and a complementary pint glass souvenir.

Nov. 13 | Registration 5:30 p.m.

Event 6 – 8:30 p.m.

Great Dane Pub, Wausau Come to the Great Dane Pub for a night of networking while enjoying drinks, food and a variety of games.

47

Register at least 30 days prior:

$50 OFF

Conferences

$50 OFF Seminars

Applies to programs over 8 hours.

wicpa.org/CPDcatalog See specific event registration for details, or call and ask for the WICPA CPD Department at 262-785-0445.

The Bottom Line | 2 0 1 8 E d i t i o n

Aug. 17 | Registration & Breakfast 8:30 a.m.

Practice Greens & Driving Range 9 a.m.

Shotgun Start 10 a.m.

Thornberry Creek at Oneida, Oneida

discount on brewery items (some restrictions may apply).

[Breakfast Programs]

BREAKFAST PROGRAMS Want a quick and convenient way to earn CPD and still spend the afternoon in the office?

The WICPA hosts breakfast programs throughout the state. Many professionals find these programs the perfect way to gain 1 to 4 credit hours of professional development while staying current on upcoming trends and timely issues and networking with fellow colleagues.

EAU CLAIRE 48

Breakfast Programs

The Bottom Line | 2 0 1 8 E d i t i o n

These programs feature various topics and include a networking breakfast.

Sept. 26 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Staybridge Suites Eau Claire-Altoona, Altoona Adopting a Continuous Improvement Approach (ECBP09) Danielle M. Heidemann, CIA, Senior Internal Auditor, Wipfli LLP Susan Kappel, CBAP, Six Sigma Green Belt, Senior Manager, Wipfli LLP

Continuous improvement is the best method for identifying inefficiencies and non-value-added activities that slow down your internal bank processes. Mapping your processes in a value stream creates the foundation to identify and analyze opportunities for continuous improvement.

Using this mapping process, you will be able to identify and analyze your use of resources and information flow from a new perspective, saving you time, energy and resources, and resulting in a smoother process for your customers and employees.

Registration: $50 member | $60 nonmember $45 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits

Nov. 7 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Staybridge Suites Eau Claire-Altoona, Altoona Wisconsin Tax Update (ECBP11) Nathaniel R. Weber, CPA, Administration Technical Services Section Chief, Wisconsin Department of Revenue

Get a jump on tax season in this session. The Wisconsin Department of Revenue will provide an update on new tax laws and additional information necessary for preparation of 2018 Wisconsin income and franchise tax returns, sales and use tax, and withholding tax updates.

Registration: $50 member | $60 nonmember $45 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits Feb. 20, 2019 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Staybridge Suites Eau Claire-Altoona, Altoona Top 10 Audit Findings and How to Avoid Them (ECBP02) Joseph D. Haas, CPA, Audit and Accounting Director, Hawkins Ash CPAs, LLP

If you work in an organization or business that has an outside CPA firm audit the financial records, this event is for you. The audit process can be intimidating, especially to those responsible for interacting with the auditors.

Join us to learn how to efficiently prepare for your next audit. Find out the cause of common audit findings and deficiencies and the proactive steps you can take to avoid them. Participants will come away with a better understanding of the audit process.

Registration: $50 member | $60 nonmember $45 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits April 24, 2019 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Staybridge Suites Eau Claire-Altoona, Altoona Technology Impacting CPAs and Lurking Cybersecurity Threats (ECBP04) Micah Thor, President, Tech Guru Technology is changing the CPA profession. Hear about the hottest trends impacting the accounting landscape, including how to use technology to improve productivity and alert you to blind spots in your firm’s cybersecurity. Don’t miss this opportunity to learn how to maximize your security and ensure the changes ahead are for the better.

Registration: $50 member | $60 nonmember $45 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits

wicpa.org/CPDcatalog

LA CROSSE

Breakfast Programs These programs feature various topics and include a networking breakfast.

Oct. 10 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Hawkins Ash CPAs, LLP, 500 2nd St South, Suite 200, La Crosse Wisconsin Tax Update (LCBP10) Nathaniel R. Weber, CPA, Administration Technical Services Section Chief, Wisconsin Department of Revenue

Registration: $50 member | $60 nonmember $45 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits Dec. 12 | Registration 7:30 a.m.

Program 8 a.m. – noon Stoney Creek Hotel & Conference Center, Onalaska Individual Income Tax Update (LCBP12) June F. Norman, CPA, MS Taxation Partner, Hartwig, Norman & Leskovsek, LLP

Join us for a fast-paced and lively session emphasizing practical preparation for the forthcoming tax season. We'll cover an array of individual tax topics, including new and prior legislation affecting the current tax year, planning tips, changes in forms and filing requirements, and insights for the small tax practitioner. You'll leave feeling less overwhelmed and invigorated for the tax season ahead.

NOTE: The registration fee for this program includes a Master Tax Guide.

Registration: $50 member | $60 nonmember $45 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits

Jan. 9, 2019 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Hawkins Ash CPAs, LLP, 500 2nd St South, Suite 200, La Crosse

May 8, 2019 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Hawkins Ash CPAs, LLP, 500 2nd St South, Suite 200, La Crosse

Top 10 Audit Findings and How to Avoid Them (LCBP01) Joseph D. Haas, CPA, Audit and

Technology Impacting CPAs and Lurking Cybersecurity Threats (LCBP05) Micah Thor, President, Tech Guru

Accounting Director, Hawkins Ash CPAs, LLP

Technology is changing the CPA profession. Hear about the hottest trends impacting the accounting landscape, including how to use technology to improve productivity and alert you to blind spots in your firm’s cybersecurity.

Don’t miss this opportunity to learn how to maximize your security and ensure the changes ahead are for the better.

The audit process can be intimidating, especially to those responsible for interacting with the auditors.

Join us to learn how to efficiently prepare for your next audit. Find out the cause of common audit findings and deficiencies and the proactive steps you can take to avoid them. Participants will come away with a better understanding of the audit process.

Registration: $50 member | $60 nonmember $45 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits March 20, 2019 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Hawkins Ash CPAs, LLP, 500 2nd St South, Suite 200, La Crosse IRS Hot Topics: Practice & Procedure Update and Ethics (LCBP03) Michael G. Goller, JD, Tax Department Chair, Reinhart Boerner Van Deuren s.c.

If you are a tax practitioner, you won’t want to miss this program, which will equip you with a better understanding of the newest developments and hot topics at the Internal Revenue Service.

Recent ethical changes to Circular 230 will also be identified.

NOTE: This course qualifies for 2 credits toward the WICPA membership Ethics CPD requirement.

Registration: $50 member | $60 nonmember $45 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits

MADISON

Breakfast Programs These programs feature various topics and include a networking breakfast. Register for individual programs or receive the BEST DEAL when registering for the Season Pass. The Season Pass includes registration to all Madison programs and includes a Master Tax Guide, which is part of the Individual Income Tax Update program.

SEASON PASS (MBPSP) Registration: $574 member | $664 nonmember Savings include ONE FREE program. $464 retired, part-time, unemployed/ leave-of-absence Savings include TWO FREE programs.

CPD credit: 20 credits

49 The Bottom Line | 2 0 1 8 E d i t i o n

Get a jump on tax season in this session. The Wisconsin Department of Revenue will provide an update on new tax laws and additional information necessary for preparation of 2018 Wisconsin income and franchise tax returns, sales and use tax, and withholding tax updates.

Registration: $119 member | $139 nonmember $109 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 4 credits

[Breakfast Programs]

50 The Bottom Line | 2 0 1 8 E d i t i o n

Sept. 28 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Cambria Hotel & Suites, Madison

Nov. 16 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Cambria Hotel & Suites, Madison

Technology Impacting CPAs and Lurking Cybersecurity Threats (MBP09) Micah Thor, President, Tech Guru

IC-DISCs: Tax Benefits for International Sales (MBP11) David J. Roettgers, JD, CPA, Shareholder,

Technology is changing the CPA profession. Hear about the hottest trends impacting the accounting landscape, including how to use technology to improve productivity and alert you to blind spots in your firm’s cybersecurity. Don’t miss this opportunity to learn how to maximize your security and ensure the changes ahead are for the better.

von Briesen & Roper, s.c.

Registration: $65 member | $75 nonmember $60 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits Oct. 19 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Cambria Hotel & Suites, Madison Building Cultural Competence to Strengthen Company Culture & Avoid Risk (MBP10) Jill Pedigo Hall, Esq., Shareholder, von Briesen & Roper, s.c.

The value an organization places on cultural diversity will impact its profitability, its ability to attract and retain top qualified and motivated employees, its effectiveness in its industry, and its liability exposure from discrimination and harassment claims. This session will identify ways to implement cultural competency through policymaking, administration, practice and service delivery, and suggest how to assess progress.

Registration: $65 member | $75 nonmember $60 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits

Peter J. White, JD, CPA, Attorney, von Briesen & Roper, s.c.

Hear about the planning opportunities and tax benefits of utilizing an interest charge domestic international sales corporation (IC-DISC), including when to consider the use of the IC-DISC as well as a review of more advanced structuring opportunities.

Registration: $65 member | $75 nonmember $60 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits Dec. 14 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Cambria Hotel & Suites, Madison Wisconsin Tax Update (MBP12) Nathaniel R. Weber, CPA, Administration Technical Services Section Chief, Wisconsin Department of Revenue

Get a jump on tax season in this session. The Wisconsin Department of Revenue will provide an update on new tax laws and additional information necessary for preparation of 2018 Wisconsin income and franchise tax returns, sales and use tax, and withholding tax updates.

Registration: $65 member | $75 nonmember $60 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits

Jan. 18, 2019 | Registration 7:30 a.m.

Program 8 a.m. – noon Holiday Inn Madison at The American Center, Madison Individual Income Tax Update (MBP01) June F. Norman, CPA, MS Taxation, Partner, Hartwig, Norman & Leskovsek, LLP

Join us for a fast-paced and lively session emphasizing practical preparation for the forthcoming tax season. We'll cover an array of individual tax topics, including new and prior legislation affecting the current tax year, planning tips, changes in forms and filing requirements, and insights for the small tax practitioner.

You'll leave feeling less overwhelmed and invigorated for the tax season ahead.

NOTE: The registration fee for this program includes a Master Tax Guide.

Registration: $119 member | $139 nonmember $109 unemployed/part-time/retired member $10 additional for printed materials CPD credit: 4 credits Feb. 22, 2019 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Cambria Hotel & Suites, Madison IRS Hot Topics: Practice & Procedure Update and Ethics (MBP02) Michael G. Goller, JD, Tax Department Chair, Reinhart Boerner Van Deuren s.c.

If you are a tax practitioner, you won’t want to miss this program, which will equip you with a better understanding of the newest developments and hot topics at the Internal Revenue Service.

Recent ethical changes to Circular 230 will also be identified.

NOTE: This course qualifies for 2 credits toward the WICPA membership Ethics CPD requirement.

Registration: $65 member | $75 nonmember $60 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits

wicpa.org/CPDcatalog

March 22, 2019 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Cambria Hotel & Suites, Madison I’m Not a Commodity: Becoming a VIP CPA with Nonfiction Branding & Smart Social Media (MBP03) D.P. Knudten, Chief Collaborator, COLLABORATOR creative

You’ll learn how to incorporate social media into your personal marketing without intruding on your already busy day, which social media channels make sense for you, how to start building a personal brand that adds value to your business, and a real understanding of how little you have to do in social media to achieve impressive results.

Registration: $65 member | $75 nonmember $60 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits April 26, 2019 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Cambria Hotel & Suites, Madison Recruiting & Onboarding: How to Survive in a Candidate-Driven Market (MBP04) Robert Faulds, Senior Manager–Staffing, Baker Tilly Search & Staffing Hillary Schreiner, Manager, Baker Tilly Search & Staffing

What does your hiring process say about your organization? Are you maximizing the time and effort your company puts into the process?

And once people are hired, does your onboarding lay the right foundation for their success?

Registration: $65 member | $75 nonmember $60 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits May 17, 2019 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Cambria Hotel & Suites, Madison Conducting an HR Compliance Audit: From Hire to Fire & All Points In-Between (MBP05) Alan E. Seneczko, JD, Managing Shareholder, Wessels Sherman Joerg Liszka Laverty Seneczko P.C.

What you don’t know can hurt you when it comes to human resources (HR). Join us for a comprehensive review of all the laws that govern the HR function and employment, conducted through a comprehensive audit “checklist.” If you’re an employer, you will gain from the information in this session.

Registration: $65 member | $75 nonmember $60 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits

MILWAUKEE

Breakfast Programs These programs feature various topics and include a networking breakfast. Register for individual programs or receive the BEST DEAL when registering for the Season Pass. The Season Pass includes registration to all Milwaukee programs and includes a Master Tax Guide, which is part of the Individual Income Tax Update program.

SEASON PASS (MTSP1, MTSP2 & MTSP3) NOTE: The Individual Income Tax Update program will be offered three times.

Choose one of the three dates and locations. MTSP1 includes the Jan. 4, 2019, Individual Income Tax Update program in Wauwatosa, MTSP2 includes the Jan. 11, 2019, Individual Income Tax Update in Waukesha and MTSP3 includes the Individual Income Tax Update program on Jan. 17, 2019, in Waukesha.

Registration: $719 member | $819 nonmember Savings include ONE FREE program. $599 retired, part-time, unemployed/ leave-of-absence Savings include TWO FREE programs.

CPD credit: 31 credits Sept. 28 | Registration 7:30 a.m.

Program 8 – 11 a.m.

Crowne Plaza Milwaukee West, Wauwatosa Building Cultural Competence to Strengthen Company Culture & Avoid Risk (MT09) Jill Pedigo Hall, Esq., Shareholder, von Briesen & Roper, s.c.

The value an organization places on cultural diversity will impact its profitability, its ability to attract and retain top qualified and motivated employees, its effectiveness in its industry, and its liability exposure from discrimination and harassment claims. This session will identify ways to implement cultural competency through policymaking, administration, practice and service delivery, and suggest how to assess progress.

Registration: $75 member | $85 nonmember $70 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 3 credits

51 The Bottom Line | 2 0 1 8 E d i t i o n

This fun, highly illustrated presentation introduces a handful of memorable and immediately actionable concepts that can turn you from “just another CPA” into a premium brand in your market. If you’ve ever felt like you just get lumped into a bucket with every other CPA, this presentation is for you.

Join us for a discussion of recruiting, hiring and onboarding best practices to learn what works for you, what works for others and how to revitalize your hiring strategy.

[Breakfast Programs]

52 The Bottom Line | 2 0 1 8 E d i t i o n

Oct. 12 | Registration 7:30 a.m.

Program 8 – 11 a.m.

Crowne Plaza Milwaukee West, Wauwatosa

Dec. 14 | Registration 7:30 a.m.

Program 8 – 11 a.m.

Crowne Plaza Milwaukee West, Wauwatosa

feeling less overwhelmed and invigorated for the tax season ahead.

Effects of the Recent Tax Laws on Investment Strategies & 401(k)s (MT10) Kenneth J. Schneider, MBA, Managing

Fraud: Real Life Examples (MT12) David L. Maccoux, CPA, Shareholder,

Director, Investments, Schneider Wealth Management Group of Wells Fargo Advisors

This session will focus on understanding fraud characteristics, including red flags you should be aware of and preventive steps you should consider to increase the awareness within your organization. To illustrate, we will use real life examples where fraud has occurred.

Registration: $119 member | $139 nonmember $109 retired, part-time, unemployed/ leave-of-absence CPD credit: 4 credits

This session will discuss the current economic and market outlook; changing strategies based on interest dividends and capital gains; ramifications of the new rules on alternative minimum tax; and how the new 401(k) rules will affect investment choices, cost and fiduciary responsibility.

Registration: $75 member | $85 nonmember $70 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 3 credits Nov. 9 | Registration 7:30 a.m.

Program 8 – 11 a.m.

Crowne Plaza Milwaukee West, Wauwatosa Wisconsin Tax Update (MT11) Nathaniel R. Weber, CPA, Administration Technical Services Section Chief, Wisconsin Department of Revenue

Get a jump on tax season in this session. The Wisconsin Department of Revenue will provide an update on new tax laws and additional information necessary for preparation of 2018 Wisconsin income and franchise tax returns, sales and use tax, and withholding tax updates.

Registration: $75 member | $85 nonmember $70 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 3 credits

Schenck SC

Registration: $75 member | $85 nonmember $70 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 3 credits Jan. 4, 2019 | Registration 7:30 a.m.

Program 8 a.m. – noon Crowne Plaza Milwaukee West, Wauwatosa Jan. 11, 2019 | Registration 7:30 a.m.

Program 8 a.m. – noon WICPA Professional Development Center, Waukesha Jan. 17, 2019 | Registration 7:30 a.m.

Program 8 a.m. – noon WICPA Professional Development Center, Waukesha Individual Income Tax Update (MT01A), (MT01B) & (MT01C)

June F. Norman, CPA, MS Taxation, Partner, Hartwig, Norman & Leskovsek, LLP

Join us for a fast-paced and lively session emphasizing practical preparation for the forthcoming tax season. We'll cover an array of individual tax topics, including new and prior legislation affecting the current tax year, planning tips, changes in forms and filing requirements, and insights for the small tax practitioner. You'll leave

NOTE: The registration fee for this program includes a Master Tax Guide.

Feb. 22, 2019 | Registration 7:30 a.m.

Program 8 – 11 a.m.

Crowne Plaza Milwaukee West, Wauwatosa To Collaborate or Not to Collaborate: That Is the Question (MT02) John M. Zorbini, Owner, Zorbini Consulting Group, LLC

Teaming and working together with shared goals—freely sharing information, clarifying accountability and leveraging each person’s expertise—is a vital part of thriving organizations. Yet, collaboration is not always the answer and can sometimes be the wrong choice.

Learn when collaboration is really needed and when it should not be used. This presentation will identify the barriers that prevent us from collaborating in the right way, share a collaboration model for financial professionals, and discuss how to teach others when to collaborate.

Registration: $75 member | $85 nonmember $70 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 3 credits March 22, 2019 | Registration 7:30 a.m.

Program 8 – 11 a.m.

Crowne Plaza Milwaukee West, Wauwatosa Don’t Be a Clueless Interviewer: Behavioral-Based Interviewing (MT03) Carver Smith, CPA, Partner, Baker Tilly Search & Staffing

wicpa.org/CPDcatalog

May 17, 2019 | Registration 7:30 a.m.

Program 8 – 11 a.m.

Crowne Plaza Milwaukee West, Wauwatosa

This half-day, interactive workshop will help you understand and apply the latest behavioral-based interviewing techniques. You’ll walk away with practical advice to help you evaluate job candidates in an efficient and consistent manner.

Adherence to the code of professional ethics is the cornerstone that safeguards clients and ensures integrity. This three-part series will cover the following topics:

Registration: $75 member | $85 nonmember $70 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 3 credits April 26, 2019 | Registration 7:30 a.m.

Program 8 – 11 a.m.

Crowne Plaza Milwaukee West, Wauwatosa The first part of this session provides an in-depth explanation on the retirement, disability and death benefits of Social Security. Learn about individual benefits, spousal benefits, and Social Security maximization strategies.

Health care is a critical aspect of retirement planning. In the second half, you will learn how to estimate health care costs in retirement, what Medicare covers, and costs and strategies to manage and help cover health care costs in retirement.

Registration: $75 member | $85 nonmember $70 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 3 credits

Evolving World of Ethics (MT05) Robert A. Mathers, CPA, JD, ABV, PFS, Shareholder, von Briesen & Roper, s.c.

• Review the sources and development of ethical rules as well as cybersecurity, privacy, international practice and evolving ethical issues.

• Discuss the development and future of issues facing the CPA, from civil liability issues to reprimands, suspensions and revocations of licensure. This portion of the series will also examine why good ethics is generally good business.

• Engage in a series of vignettes covering a wide variety of current and developing ethical issues, such as conflicts of interest, objectivity impairment, business operational risks and best practices.

NOTE: This course qualifies for 3 credits toward the WICPA membership Ethics CPD requirement.

Registration: $75 member | $85 nonmember $70 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 3 credits June 7, 2019 | Registration 7:30 a.m.

Program 8 – 11 a.m.

Crowne Plaza Milwaukee West, Wauwatosa Technology & Lurking Cybersecurity Threats and Building a Virtual CPA Office (MT06) Micah Thor, President, Tech Guru

Technology is changing the CPA profession. Hear about the hottest trends impacting the accounting landscape, including how to use technology to improve productivity and alert you to blind spots in your firm’s cybersecurity.

The other part of this program will discuss the model of a virtual CPA practice. It’s as accessible to a new CPA as it is to a seasoned partner facing rising expenses.

Learn about practice management software for keeping tabs on employees you can’t see and the cost involved in getting a home office set up with tech gadgets. Learn about client relationship management (CRM), videoconferencing, tax and audit apps, and more.

Registration: $75 member | $85 nonmember $70 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 3 credits

NORTHEAST

Breakfast Programs These programs feature various topics and include a networking breakfast. Register for individual programs or receive the BEST DEAL when registering for the Season Pass. The Season Pass includes registration to all Northeast programs and includes a Master Tax Guide, which is part of the Individual Income Tax Update program.

SEASON PASS (NBPSP) Registration: $539 member | $629 nonmember Savings include ONE FREE program. $439 retired, part-time, unemployed/ leave-of-absence Savings include TWO FREE programs.

CPD credit: 20 credits

53 The Bottom Line | 2 0 1 8 E d i t i o n

If you conduct interviews, join us to learn core skills and top techniques. Finding candidates in today’s hypercompetitive accounting and finance talent market is a challenge for organizations of all types and sizes.

[Breakfast Programs]

54 The Bottom Line | 2 0 1 8 E d i t i o n

Sept. 28 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Schenck SC, 200 E. Washington St., Appleton

Nov. 16 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Schenck SC, 200 E. Washington St., Appleton

Jan. 11, 2019 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Schenck SC, 2200 Riverside Drive, Green Bay

Practical Tools for Creating a HighPerformance, High-Engagement Culture (NBP09) Melissa Olsen, PHR/SHRM-CP, Human

Wisconsin Tax Update (NBP11) Nathaniel R. Weber, CPA, Administration

Technology Impacting CPAs and Lurking Cybersecurity Threats (NBP01) Micah Thor, President, Tech Guru

Resources Administrator, KerberRose SC

Get a jump on tax season in this session. The Wisconsin Department of Revenue will provide an update on new tax laws and additional information necessary for preparation of 2018 Wisconsin income and franchise tax returns, sales and use tax, and withholding tax updates.

Technology is changing the CPA profession. Hear about the hottest trends impacting the accounting landscape, including how to use technology to improve productivity and alert you to blind spots in your firm’s cybersecurity.

Don’t miss this opportunity to learn how to maximize your security and ensure the changes ahead are for the better.

Registration: $60 member | $70 nonmember $55 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits

Registration: $60 member | $70 nonmember $55 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits

Dec. 14 | Registration 7:30 a.m.

Program 8 a.m. – noon Radisson Hotel & Conference Center, Green Bay

Feb. 22, 2019 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Schenck SC, 2200 Riverside Drive, Green Bay

Individual Income Tax Update (NBP12) June F. Norman, CPA, MS Taxation,

Recruiting & Onboarding: How to Survive in a Candidate-Driven Market (NBP02) Robert Faulds, Senior Manager–Staffing,

Engaged employees are more productive, have better customer relations and stay with their companies longer. High-performance companies wisely invest in their employees’ day-today experience. Learn how exceptional leaders create high-performance cultures by setting clear expectations, defining employees' roles, creating a trusting environment, and encouraging employees' growth and development.

Registration: $60 member | $70 nonmember $55 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits Oct. 12 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Schenck SC, 2200 Riverside Drive, Green Bay

Technical Services Section Chief, Wisconsin Department of Revenue

Partner, Hartwig, Norman & Leskovsek, LLP

Baker Tilly Search & Staffing Hillary Schreiner, Manager, Baker Tilly Search & Staffing

If you are a tax practitioner, you won’t want to miss this program, which will equip you with a better understanding of the newest developments and hot topics at the Internal Revenue Service. Recent ethical changes to Circular 230 will also be identified.

Join us for a fast-paced and lively session emphasizing practical preparation for the forthcoming tax season. We'll cover an array of individual tax topics, including new and prior legislation affecting the current tax year, planning tips, changes in forms and filing requirements, and insights for the small tax practitioner. You'll leave feeling less overwhelmed and invigorated for the tax season ahead.

NOTE: This course qualifies for 2 credits toward the WICPA membership Ethics CPD requirement.

NOTE: The registration fee for this program includes a Master Tax Guide.

Join us for a discussion of recruiting, hiring and onboarding best practices to learn what works for you, what works for others and how to revitalize your hiring strategy.

Registration: $60 member | $70 nonmember $55 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits

Registration: $119 member | $139 nonmember $109 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 4 credits

Registration: $60 member | $70 nonmember $55 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits

IRS Hot Topics: Practice & Procedure Update and Ethics (NBP10) Michael G. Goller, JD, Tax Department Chair, Reinhart Boerner Van Deuren s.c.

What does your hiring process say about your organization? Are you maximizing the time and effort your company puts into the process? And once people are hired, does your onboarding lay the right foundation for their success?

wicpa.org/CPDcatalog

March 22, 2019 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Schenck SC, 200 E. Washington St., Appleton

May 17, 2019 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Schenck SC, 200 E. Washington St., Appleton

Sept. 12 | Registration 7 a.m.

Program 7:30 – 8:30 a.m.

WICPA Professional Development Center, Waukesha

Protecting Your Business: From #MeToo to Non-Competition & Non-Solicitation Agreements (NBP03) Sally A. Piefer, Esq., Partner, Lindner &

Adopting a Continuous Improvement Approach (NBP05) Danielle M. Heidemann, CIA, Senior

Leadership Disruption: How to Solve the Talent Engagement Epidemic & Embrace a New Leadership Paradigm (WBP09) John M. Zorbini, Owner, Zorbini Consulting

Marsack, S.C.

Continuous improvement is the best method for identifying inefficiencies and non-value-added activities that slow down your internal bank processes. Mapping your processes in a value stream creates the foundation to identify and analyze opportunities for continuous improvement.

Registration: $60 member | $70 nonmember $55 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits April 26, 2019 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Schenck SC, 2200 Riverside Drive, Green Bay Fraud: Real Life Examples (NBP04) David L. Maccoux, CPA, Shareholder, Schenck SC

This session will focus on understanding fraud characteristics, including red flags you should be aware of and preventive steps you should consider to increase the awareness within your organization.

To illustrate, we will use real life examples where fraud has occurred.

Registration: $60 member | $70 nonmember $55 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits

Using this mapping process, you will be able to identify and analyze your use of resources and information flow from a new perspective, saving you time, energy and resources, and resulting in a smoother process for your customers and employees.

Registration: $60 member | $70 nonmember $55 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits

WAUKESHA

Breakfast Programs These programs feature various topics and include a networking breakfast. Register for individual programs or receive the BEST DEAL when registering for the Season Pass. The Season Pass includes registration to all Waukesha programs.

SEASON PASS (WBPSP) Registration: $240 member | $320 nonmember Savings include ONE FREE program. $195 retired, part-time, unemployed/ leave-of-absence Savings include ONE FREE program.

CPD credit: 9 credits

Group, LLC

This presentation discusses strategies to help employers manage an increasingly changing workforce, integrate multigenerational talent for better results, and use emotional intelligence to lead and shape a lasting employee engagement.

Registration: $30 member | $40 nonmember $25 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 1 credit Oct. 10 | Registration 7 a.m.

Program 7:30 – 8:30 a.m.

WICPA Professional Development Center, Waukesha Building Cultural Competence to Strengthen Company Culture and Avoid Risk (WBP10) Jill Pedigo Hall, Esq., Shareholder, von Briesen & Roper, s.c.

The value an organization places on cultural diversity will impact its profitability, its ability to attract and retain top qualified and motivated employees, its effectiveness in its industry, and its liability exposure from discrimination and harassment claims. This session will identify ways to implement cultural competency through policymaking, administration, practice and service delivery, and suggest how to assess progress.

Registration: $30 member | $40 nonmember $25 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 1 credit

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Sexual harassment cuts across all industries. This presentation will teach you how to address, investigate and respond to allegations of sexual harassment to avoid putting your company at risk. You’ll also learn about recent developments in noncompetition and non-solicitation agreements, including risks in hiring employees who have signed them and how to avoid common mistakes when drafting and using these agreements.

Internal Auditor, Wipfli LLP

[Breakfast Programs]

56 The Bottom Line | 2 0 1 8 E d i t i o n

Nov. 7 | Registration 7 a.m.

Program 7:30 – 8:30 a.m.

WICPA Professional Development Center, Waukesha

Jan. 16, 2019 | Registration 7 a.m.

Program 7:30 – 8:30 a.m.

WICPA Professional Development Center, Waukesha

March 13, 2019 | Registration 7 a.m.

Program 7:30 – 8:30 a.m.

WICPA Professional Development Center, Waukesha

What Cheese Will Move the 2018 Elections? (WBP11) Alice O’Connor, Principal, Constituency

The 10 Most Common Wage & Hour Mistakes (WBP01) Alan E. Seneczko, JD, Managing

How to Build a Virtual CPA Office From the Ground Up (WBP03) Micah Thor, President, Tech Guru

Services, Inc.

Shareholder, Wessels Sherman Joerg Liszka Laverty Seneczko P.C.

What would it look like for a CPA to work from home every day? Hear from Micah about the latest apps, equipment and logistics of running a virtual CPA firm. Gain insight from CPA visionaries who have forged a new path with a remote office, and learn what this type of business model can mean for your clients and your profit margin.

We will have hot races in 2018 for some U.S. Representative seats, a contested Republican primary, the Governor’s race with a crowded field of challengers, the Attorney General race, and competitive races in the State Senate and Assembly.

Hear an overview of the last two years in Wisconsin and how all the wrong predictions in 2016 failed to correctly anticipate voter turnout. Going into the 2018 elections, both major parties remain splintered, challenging messaging. Add your own banter to this lively discussion.

Registration: $30 member | $40 nonmember $25 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 1 credit Dec. 12 | Registration 7 a.m.

Program 7:30 – 8:30 a.m.

WICPA Professional Development Center, Waukesha Recent Developments in Wisconsin Tax Law (WBP12) Douglas A. Pessefall, JD, Partner, Reinhart

What you don’t know can hurt you when it comes to human resources (HR). Join us and discover “The 10 Most Common Wage and Hour Mistakes” that can and will result in wage claims, class actions and/or Department of Labor audits. If you’re an employer, you’ll find value in this session.

Registration: $30 member | $40 nonmember $25 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 1 credit Feb. 20, 2019 | Registration 7 a.m.

Program 7:30 – 8:30 a.m.

WICPA Professional Development Center, Waukesha Preventing Sexual Harassment in the #MeToo Era (WBP02) Geoffrey S. Trotier, JD, Shareholder, von Briesen & Roper, s.c.

Hear about recent developments regarding Wisconsin property, sales and use, and income and franchise tax, including recent changes in the law and new cases.

Accountants, attorneys and in-house staff will benefit from a practical perspective and insights gained from the front lines.

Preventing sexual harassment in your workplace requires more than having an updated policy in place.

This program will help accounting professionals understand how to balance workplace culture with individual concerns, develop processes to prevent claims, and effectively address claims that arise to minimize legal and operational vulnerabilities.

Registration: $30 member | $40 nonmember $25 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 1 credit

Registration: $30 member | $40 nonmember $25 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 1 credit

Boerner Van Deuren s.c.

Registration: $30 member | $40 nonmember $25 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 1 credit April 24, 2019 | Registration 7 a.m.

Program 7:30 – 8:30 a.m.

WICPA Professional Development Center, Waukesha Evolving World of Ethics (WBP04) Robert A. Mathers, CPA, JD, ABV, PFS, Shareholder, von Briesen & Roper, s.c.

What distinguishes the CPA profession from other professional services practitioners? Adherence to the code of professional ethics is the cornerstone that safeguards clients and ensures integrity. This program will cover the development and future of issues facing the CPA, from civil liability issues to reprimands, suspensions and license revocation. We will also discuss why good ethics is generally good business.

NOTE: This course qualifies for 1 credit toward the WICPA membership Ethics CPD requirement.

Registration: $30 member | $40 nonmember $25 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 1 credit

wicpa.org/CPDcatalog

May 8, 2019 | Registration 7 a.m.

Program 7:30 – 8:30 a.m.

WICPA Professional Development Center, Waukesha

leave-of-absence $10 additional for printed materials CPD credit: 2 credits

IC-DISCs: Tax Benefits for International Sales (WBP05) David J. Roettgers, JD, CPA, Shareholder,

Dec. 14 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Northcentral Technical College Center for Business & Industry, Wausau

von Briesen & Roper, s.c.

Peter J. White, JD, CPA, Attorney, von Briesen & Roper, s.c.

Registration: $30 member | $40 nonmember $25 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 1 credit

WAUSAU

Breakfast Programs These programs feature various topics and include a networking breakfast.

Oct. 12 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Northcentral Technical College Center for Business & Industry, Wausau Wisconsin Tax Update (WSBP10) Nathaniel R. Weber, CPA, Administration Technical Services Section Chief, Wisconsin Department of Revenue

Get a jump on tax season in this session. The Wisconsin Department of Revenue will provide an update on new tax laws and additional information necessary for preparation of 2018 Wisconsin income and franchise tax returns, sales and use tax, and withholding tax updates.

Registration: $45 member | $55 nonmember $40 retired, part-time, unemployed/

Chair, Reinhart Boerner Van Deuren s.c.

If you are a tax practitioner, you won’t want to miss this program, which will equip you with a better understanding of the newest developments and hot topics at the Internal Revenue Service. Recent ethical changes to Circular 230 will also be identified.

NOTE: This course qualifies for 2 credits toward the WICPA membership Ethics CPD requirement.

Registration: $45 member | $55 nonmember $40 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits April 26, 2019 | Registration 7:30 a.m.

Program 8 – 10 a.m.

Northcentral Technical College Center for Business & Industry, Wausau Technology Impacting CPAs and Lurking Cybersecurity Threats (WSBP04) Micah Thor, President, Tech Guru Technology is changing the CPA profession.

Hear about the hottest trends impacting the accounting landscape, including how to use technology to improve productivity and alert you to blind spots in your firm’s cybersecurity. Don’t miss this opportunity to learn how to maximize your security and ensure the changes ahead are for the better.

Registration: $45 member | $55 nonmember $40 retired, part-time, unemployed/ leave-of-absence $10 additional for printed materials CPD credit: 2 credits

57

Earn CPD by Speaking at WICPA Breakfast Programs Speakers are needed for Eau Claire, La Crosse, Madison, Milwaukee, Northeast Wisconsin, Waukesha and Wausau.

Earn CPD while sharing your expertise, developing leadership skills and promoting your organization.

Contact the CPD team at 262-785-0445.

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Hear about the planning opportunities and tax benefits of utilizing an interest charge domestic international sales corporation (IC-DISC), including when to consider the use of the IC-DISC as well as a review of more advanced structuring opportunities.

IRS Hot Topics: Practice & Procedure Update and Ethics (WSBP12) Michael G. Goller, JD, Tax Department

[Seminars] Accounting & Auditing

ACCOUNTING & AUDITING Sept. 11 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Baker Tilly, 2201 E. Enterprise Ave., Suite 100, Appleton Internal Control Best Practices for Small and Medium-Sized Entities (ICSM) Joann Noe Cross, CPA, PhD, CMA, CGFM, CGMA, Professor of Accounting, University of Wisconsin-Oshkosh 58 The Bottom Line | 2 0 1 8 E d i t i o n

This course provides practical guidance for those involved with internal control responsibilities (auditing, monitoring, implementing, etc.) in adapting the 2013 COSO Internal Control—Integrated Framework (the COSO framework) to small and medium-sized entities.

Often, the internal control “best practices” that have evolved over time are based on large-entity environments and are not necessarily relevant to small and medium-sized entities. This course will cover best practices for designing, implementing, monitoring, evaluating and auditing cost-effective internal controls for small and medium-sized entities.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Aug. 11 Level of knowledge: Beginning CPD credit: 8 credits Developed by: AICPA Sept. 12 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Cybersecurity Risk Management Program Essentials (CRMP) Thomas E. Newell Jr., CPA, Shareholder, Newell & Newell, P.C.

Cyber attacks are causing great financial loss and serious damage to companies.

There is not a simple one-size-fits-all way to respond. Each organization must establish a baseline for identifying critical components to include in their cybersecurity risk management approach.

Participants will learn how to keep abreast of the latest cybersecurity trends, manage risks and ensure the right level of governance to safeguard their organizations.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Aug. 12 Level of knowledge: Beginning CPD credit: 8 credits Developed by: AICPA Sept. 13 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Fraud Update: Detecting & Preventing the Top 10 Fraud Schemes (TTFS) Thomas E. Newell Jr., CPA, Shareholder, Newell & Newell, P.C.

Why do material frauds continue to succeed? One reason is that business owners, management, auditors and employees fail to recognize the red flags associated with financial statement and asset misappropriation frauds.

In addition, the reporting and transaction processing systems do not have adequate controls to prevent or detect these schemes.

Learn how major frauds are perpetrated (with real-world examples) and discover cost-effective controls that small and large organizations can implement to identify and prevent them.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Aug. 13 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: AICPA Sept. 13-14 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Audit Skills Training Level 1: New Auditors (1AUD) James K. Myers, CPA, CGMA, Sole Practitioner, James K. Myers, CPA

Level 1 focuses on the basic skill sets new staff need to “hit the ground running.” The course explains the basics of what new auditors are expected to know and do, including the nature, timing and extent of common audit procedures; why certain procedures are performed and how to perform typical procedures expected of new staff. It will establish the groundwork for the expectation that all staff should critically analyze and understand the underlying purpose of procedures, as well as how to effectively and efficiently complete assigned tasks.

NOTE: This course includes 4 Ethics credits toward the WICPA membership Ethics CPD requirement.

Registration: $579 member | $629 nonmember $479 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Aug. 13 Level of knowledge: Beginning CPD credit: 16 credits Developed by: Surgent McCoy CPE, LLC

wicpa.org/CPDcatalog

Sept. 17 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Viterbo University, La Crosse Real-World Fraud in Today's Small to Medium-Sized Entities (FSME) George A. Heyman, CPA, CGMA, MAS, MBA, Professor Emeritus of Accounting & Economics, Oakton Community College

The course includes an overview of the auditor’s responsibilities related to financial statement fraud and information relevant to management’s responsibility for fraud and internal controls. Cases address revenue recognition, various financial statement manipulations, purchasing fraud and other common areas of interest.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Aug. 17 Level of knowledge: Beginning CPD credit: 8 credits Developed by: AICPA Sept. 24-25 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Audit Skills Training Level 2: Staff Accountant (2AUD) Wayne Wells, CPA, CFE, Principal, Blankenship CPA Group, PLLC

Level 2 prepares less-experienced staff for assuming a greater level of responsibility on engagements.

Registration: $579 member | $629 nonmember $479 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Aug. 24 Level of knowledge: Beginning CPD credit: 16 credits Developed by: Surgent McCoy CPE, LLC Sept. 25 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Northcentral Technical College Center for Business & Industry, Wausau Oct. 24 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Nov. 6 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Staybridge Suites Eau Claire-Altoona, Altoona Annual Update for Accountants & Auditors (AUAA), (AUAA2) & (AUAA3) Joann Noe Cross, CPA, PhD, CMA, CGFM, CGMA, Professor of Accounting, University of Wisconsin-Oshkosh

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, compilation and preparation engagement arenas. Let us sort through the complexities and help you identify and apply recently issued FASB, PCAOB, ARSC 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!

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid 30 days prior to program Level of knowledge: Update CPD credit: 8 credits Developed by: AICPA Sept. 26 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Auditing Employee Benefit Plans (EBPE) Randy M. Dummer, CPA, Partner, Henderson, Hutcherson & McCullough, PLLC

Master the fundamentals of auditing employee benefit plans in accordance with AICPA standards and ERISA rules and regulations, and avoid the problems that are often encountered.

Explore the accounting and auditing requirements unique to employee benefit plans.

This course is designed to give you an understanding of requirements and audit procedures related to defined contribution, defined benefit, and health and welfare plans to help you more effectively plan and carry out your audit.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Aug. 26 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: AICPA

59 The Bottom Line | 2 0 1 8 E d i t i o n

This course uses hands-on case studies based on real-world frauds to help participants carry out their financial statement fraud responsibilities.

Auditors and corporate accounting and finance professionals in small to medium-sized entities will find this course relevant.

Once staff have “gotten their feet wet” by participating on a few engagements, this course will help auditors thoughtfully reflect on their experiences and take basic knowledge to the next level. This course will include many real-life case studies for common audit areas assigned to staff in the first year.

[Seminars] Accounting & Auditing Oct. 4-5 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Audit Skills Training Level 3: Experienced Staff (3AUD) Wayne Wells, CPA, CFE, Principal, Blankenship CPA Group, PLLC

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Level 3 focuses on transitioning staff auditors to performing more complex audit procedures and assuming more responsibilities related to handling financial reporting issues. This course builds on the technical experiences of auditors to introduce them to the tips and techniques necessary to assume responsibility on larger engagements with increased audit risk, including considering audit report modifications.

Registration: $579 member | $629 nonmember $479 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Sept. 4 Level of knowledge: Intermediate CPD credit: 16 credits Developed by: Surgent McCoy CPE, LLC Oct. 10 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha U.S. GAAP: Review for Business & Industry (FASBI) Joann Noe Cross, CPA, PhD, CMA, CGFM, CGMA, Professor of Accounting, University of Wisconsin-Oshkosh

Which FASB Accounting Standards Updates become effective in the next year and beyond?

How should the new guidance be applied? This course helps to answer those questions by addressing GAAP financial accounting and reporting topics in conjunction with an overview

of recent FASB pronouncements.

Applicable to a broad cross-section of CPAs, this course is a must for CPAs in business and industry.

You’ll learn how to assess new and recent FASB guidance having a major effect on all industries and gain an understanding of the latest pronouncements and exposure documents.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Sept. 10 Level of knowledge: Update CPD credit: 8 credits Developed by: AICPA Oct. 16 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Predicting the Future: 21st Century Budgets & Projections (PTF) John F. Levy, MBA, CPA, CEO, Board Advisory We all make predictions in our personal and professional lives.

We base our decisions to marry, buy a house, launch a new product or hire staff on expectations about the future. How can we use best practices and current research to improve our ability to predict the future?

We will examine current best practices in forecasting to help us prepare better budgets and projections, examine budgeting pitfalls and ways to avoid budget traps, discuss the risks that cause actual results to vary from our predictions, and discuss methods to deal with both known and unknown risks.

Registration: $419 member | $469 nonmember

$319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Sept. 16 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: Executive Education, Inc. Oct. 25 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha FASB's "Big 3:" Revenue Recognition, Leases & Financial Instruments (FSBT) Joann Noe Cross, CPA, PhD, CMA, CGFM, CGMA, Professor of Accounting, University of Wisconsin-Oshkosh

Designed for practitioners and their staff, whether in public accounting or business and industry, this course provides a comprehensive review and update of the FASB’s Big 3 accounting and reporting areas: revenue recognition, leases and financial instruments.

We will focus on recently issued Accounting Standards Updates, covering these critical areas of your practice or organization.

We will analyze the Big 3, which have a major effect on all industries, using examples and illustrations to provide a hands-on approach that will help you better assess and implement the new standards and guidance.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Sept. 25 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: Surgent McCoy CPE, LLC

wicpa.org/CPDcatalog

Oct. 23 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Nov. 7 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Viterbo University, La Crosse Nov. 13 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Northcentral Technical College Center for Business & Industry, Wausau Compilations, Reviews & New Preparations: Engagement Performance and Annual Update Joann Noe Cross, CPA, PhD, CMA, CGFM, CGMA, Professor of Accounting, University of Wisconsin-Oshkosh

This course will provide preparation, compilation and review practitioners and their staff with a comprehensive review and hands-on application for performing financial statement preparation, compilation and review engagements. Learn the ins and outs of SSARS No. 21, Clarification and Recodification and explore changes that have occurred with the issuance of SSARS Nos. 22 and 23, with regard to compilation of pro forma financial information engagements, engagements on prospective financial information, as well as in other areas relevant to SSARS No. 21 engagements, including lessons learned from early peer reviews of SSARS No. 21 engagements.

You’ll get practical examples and illustrations to help you effectively and efficiently perform these types of engagements as well as hard copies of all materials contained in The Essential SSARS No. 21–23 Implementation Toolkit.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered

Nov. 5-6 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Audit Skills Training Level 4: In-Charge (4AUD) Wayne Wells, CPA, CFE, Principal, Blankenship CPA Group, PLLC

Level 4 focuses on building upon an auditor’s technical experience to identify and resolve complex accounting and financial reporting issues and introduces improving people and project management. This course will teach the skills necessary to improve the firm’s profitability and ability to deliver high-quality audits for more complex engagements.

Registration: $579 member | $629 nonmember $479 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Oct. 5 Level of knowledge: Intermediate CPD credit: 16 credits Developed by: Surgent McCoy CPE, LLC Nov. 9 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

KerberRose S.C., 487 Riverwood Lane, Green Bay Construction Contractors: Advanced Issues (CCAI) Dale Ruther, CPA, CIT, CDS, CCIFP, Partner, Bober Markey Fedorovich

The construction industry comes with many advanced accounting issues, audit procedures and tax issues, which makes construction contractor engagements inherently higher risk than other engagements.

Practitioners and financial professionals must be prepared to address difficult issues, such as look-back calculations, measuring progress of contracts, overhead allocations and internal controls for construction contractors.

Explore some of the most pervasive issues in the construction industry and how to identify and manage risks inherent in construction contractor engagements.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Oct. 9 Level of knowledge: Advanced CPD credit: 8 credits Developed by: AICPA Nov. 27 | Registration noon Program 12:30 – 4 p.m.

Viterbo University, La Crosse Cash Management Techniques, Systems & Solutions (CMT) Don Minges, MBA, CEO, Numbers Guy CFO, LLC Are you managing your cash, or is your cash managing you? Can you effectively project cash position a week, month or year from now?

This seminar demonstrates how to develop long- and short-term cash management processes, allowing for productive days and restful nights, and provides timeless cash management techniques and strategies.

Registration: $269 member | $319 nonmember $219 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials Level of knowledge: Intermediate CPD credit: 4 credits Developed by: Executive Education, Inc.

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(CRAU), (CRAU2) & (CRAU3)

and paid 30 days prior to program Level of knowledge: Update CPD credit: 8 credits Developed by: Surgent McCoy CPE, LLC

[Seminars] Accounting & Auditing Nov. 28 | Registration 8 a.m.

Program 8:30 a.m. – noon Viterbo University, La Crosse Valuing a Business: What Is This Company Worth? (VAB) Don Minges, MBA, CEO, Numbers Guy CFO, LLC

62 The Bottom Line | 2 0 1 8 E d i t i o n

What is your company worth? Is business value the single most important metric? This session discusses various business valuation methods for any stage company: startup, spin‐off or acquisition. Many valuation methods exist. Which method is right? Which is the “best” for a given business or situation? CPAs and corporate financial managers cannot afford to miss this course.

Registration: $269 member | $319 nonmember $219 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials Level of knowledge: Intermediate CPD credit: 4 credits Developed by: Executive Education, Inc. Nov. 28 | Registration noon Program 12:30 – 4 p.m.

Viterbo University, La Crosse Shorten Month-End: Closing Best Practices (SME) Don Minges, MBA, CEO, Numbers Guy CFO, LLC Surveys show that the average North American company completes their monthly financial statement closing in five days. However, some companies can close their books in one day or less. Many financial managers who feel pressured to shorten financial statement preparation time struggle with the balance between accuracy and speed.

This seminar will focus on the key aspects of every close and provide attendees with methods to prepare better quality financial information cost effectively and in less time.

Registration: $269 member | $319 nonmember $219 retired, part-time, unemployed/

leave-of-absence $25 additional for printed materials Level of knowledge: Intermediate CPD credit: 4 credits Developed by: Executive Education, Inc. Dec. 3 | Registration 8 a.m.

Program 8:30 a.m. – noon Northcentral Technical College Center for Business & Industry, Wausau Current Issues in Accounting & Auditing Annual Update (AAU4) William I. Eskin, CPA, Owner, WIE Inc. Designed for accounting and attestation practitioners at all levels in both public accounting and industry, this course provides an overview of recent accounting, compilation, preparation, review and attestation matters. Covered topics include: recently issued Accounting Standards Updates; the FASB’s comprehensive new Revenue Recognition standard—Topic 606; Lease Accounting—Topic 842; Financial Instruments; SSARS No. 21, Clarification and Recodification and other new standards issued by the ARSC; recent AICPA and PCAOB releases; and other important audit and accounting practice matters you should be aware of.

Registration: $269 member | $319 nonmember $219 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials Level of knowledge: Update CPD credit: 4 credits Developed by: Surgent McCoy CPE, LLC Dec. 4 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Race Toward Implementation: Tackling the Tough Issues in Adopting the New Revenue Recognition Standard (NRRS) William I. Eskin, CPA, Owner, WIE Inc. The effective date of the new

revenue recognition standard is right around the corner. Are you ready? In addition to reviewing the five-step revenue recognition model and the recent updates that impact the standard, we will explore some industry-specific topics that have been challenging for entities adopting the new standard. Topics covered include identifying performance obligations, licenses, customer loyalty programs, other "material right" options and other transition issues, such as the impact on income taxes and financial systems.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Nov. 4 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: Surgent McCoy CPE, LLC Dec. 4 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Cambria Hotel & Suites, Madison Accounting & Auditing Update for Small Businesses (SMBZ) Michael L. Brand, CPA, CGMA, Partner, Johnson, Feigley, Newton & Brand, LLP

Geared toward practitioners who provide accounting and auditing services to small businesses, this course updates you on the new accounting, auditing, compilation, preparation and review standards, as well as other professional guidance that impacts small businesses and their auditors. Materials include practical applications of the topics covered to help you understand and apply the standards to real-life scenarios.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount

wicpa.org/CPDcatalog

$25 additional for printed materials $50 early bird discount if registered and paid by Nov. 4 Level of knowledge: Update CPD credit: 8 credits Developed by: AICPA Dec. 5 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha

Construction engagements often are more challenging than other lines of business due to the many users of the financial statements. Learn why construction accounting and financial reporting are so complex and 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 discuss key areas of tax compliance, including the impact of the Tax Cuts and Jobs Act. Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Nov. 5 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: Surgent McCoy CPE, LLC Dec. 10 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Cambria Hotel & Suites, Madison Leases: Mastering the New FASB Requirements (LEAS) Joann Noe Cross, CPA, PhD, CMA, CGFM, CGMA, Professor of Accounting, University of Wisconsin-Oshkosh

How do the leasing requirements in the new standard differ from

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Nov. 10 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: AICPA Dec. 11 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Revenue Recognition: Mastering the New FASB Requirements (INRR) Joann Noe Cross, CPA, PhD, CMA, CGFM, CGMA, Professor of Accounting, University of Wisconsin-Oshkosh

With the issuance of FASB Accounting Standard Update 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. Supported by practical examples, the course will help you avoid revenue recognition traps and provide you with the latest FASB guidance. You’ll also understand how the new guidance impacts certain industries as a result of new criteria for recognizing revenue and changes in disclosure requirements.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Nov. 11 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: AICPA Dec. 20 | Registration noon Program 12:30 p.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Fair Value: Measurement (FV4) Rebecca Lee, CPA, CGMA, Principal, Brooke, Freeman & Lee

The requirements of U.S. GAAP can be overwhelming for professionals responsible for the preparation of financial statements.

ASC 820, Fair Value, provides guidance on fair value measurements. This program presents the latest guidance on implementation of the standard, including examples.

Registration: $269 member | $319 nonmember $219 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials Level of knowledge: Beginning CPD credit: 4 credits Developed by: Kaplan Accounting Continuing Education, powered by Loscalzo Institute

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Construction Contractors: Critical Accounting, Auditing & Tax Issues in Today's Environment (CONS) William I. Eskin, CPA, Owner, WIE Inc.

current GAAP? This course examines the core principles of the new standard, with examples to illustrate its application. Learn about the lessee accounting model, including lease classification, amortization of the right-of-use asset and interest on the lease liability. We’ll also discuss 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.

[Seminars] Accounting & Auditing June 6, 2019 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Audits of 401(k) Plans (AFKP) Joann Noe Cross, CPA, PhD, CMA, CGFM, CGMA, Professor of Accounting, University of Wisconsin-Oshkosh

Since 401(k) plans make a popular option for employee benefit plans,

auditors of employee benefit plans must have the proper skills to audit them effectively. You will work through how to audit a 401(k) plan and prepare financial statements that satisfy ERISA and SEC requirements. Tap into ways to plan and conduct 401(k) audits more efficiently and effectively, and understand the differences between 401(k) audits and other employee benefit plan audits.

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The missing piece of your marketing puzzle.

WICPA Sponsorships wicpa.org/sponsor

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered by May 6, 2019 Level of knowledge: Beginning CPD credit: 8 credits Developed by: AICPA

[Seminars] Ethics

ETHICS NOTE: These courses qualify for credit toward the WICPA membership Ethics CPD requirement.

Sept. 18 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Ethics: A Line in the Sand for CPAs (ETHC)

James T. Lindell, CPA, CSP, CGMA, MBA, President, Thorsten Consulting Group, Inc.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Aug. 18 Level of knowledge: Beginning CPD credit: 8 credits Developed by: Thorsten Consulting Group, Inc. Oct. 17 | Registration 8 a.m.

Program 8:30 a.m. – noon WICPA Professional Development Center, Waukesha Heartfelt Leadership: How Ethical Leaders Build Trusting Organizations (HFL) John F. Levy, MBA, CPA, CEO, Board Advisory

Leaders provide the culture, environment, values and incentives

Registration: $269 member | $319 nonmember $219 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials Level of knowledge: Intermediate CPD credit: 4 credits Developed by: Executive Education, Inc. Nov. 27 | Registration 8 a.m.

Program 8:30 a.m. – noon Viterbo University, La Crosse Business Ethics: Cases From the Real World (BE) Don Minges, MBA, CEO, Numbers Guy CFO, LLC

Being consistently ethical is a challenge. Most of us have had to make tough choices. This session will discuss real-world cases involving thorny ethical dilemmas and how to resolve them. Being ethical is not the same as complying with the law, and ethical issues are not always black and white. This session will review different professional ethical standards. What does integrity mean in the office? Participate in engaging dialogue about how to prepare for the inevitable ethical situations. These lessons are valuable for every business leader.

Registration: $269 member | $319 nonmember $219 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials Level of knowledge: Intermediate CPD credit: 4 credits Developed by: Executive Education, Inc. Dec. 3 | Registration noon Program 12:30 p.m. – 4 p.m.

Northcentral Technical College Center for Business & Industry, Wausau Ethical Considerations for CPAs (ETH4) William I. Eskin, CPA, Owner, WIE Inc. CPAs today face greater challenges than ever to maintain the high ethical standards of their profession.

This course provides a framework within which to consider the ethical challenges facing CPAs and focuses on ethical requirements that CPAs must adhere to in their everyday practice.

The session includes practical examples of potential ethical dilemmas that practitioners may encounter.

Registration: $269 member | $319 nonmember $219 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials Level of knowledge: Intermediate CPD credit: 4 credits Developed by: Surgent McCoy CPE, LLC Dec. 20 | Registration 8 a.m.

Program 8:30 a.m. – noon WICPA Professional Development Center, Waukesha Tax Practitioner Responsibilities & Ethics (TAXE4) Rebecca Lee, CPA, CGMA, Principal, Brooke, Freeman & Lee

Both the IRS and AICPA have increased

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Ethical behavior continues to be a problem in society, even in the CPA ranks. This course looks at the behavioral issues that influence how CPAs act. CPAs will benefit from this course by learning why CPAs make ethical blunders, understanding signs co-workers display that indicate ethical lapses, and learning how corporate policies and procedures create or dispel ethical work environments.

that foster and encourage change.

Most importantly, great leaders create environments of trust which allow employees to challenge, innovate and work as teams. In a rapidly changing world, heartfelt leaders build great organizations.

In this session, we will discuss the qualities of great leaders and how you can become a great and heartfelt leader, no matter your title or place in an organization.

[Seminars] Ethics the responsibilities of tax practitioners.

The IRS imposes penalties for those who don’t comply, and many practitioners are not aware of how simple procedures can result in severe disciplinary action. This course will cover: • What effective "assurance" does a CPA give when providing a client with a tax return?

• SSTS No. 3: Due diligence and

exposure of CPAs when tax returns are used by third parties.

• Dealing with conflicts of interest and tax practice.

• Responsibilities to protect taxrelated information, including against unauthorized disclosure and use of tax return information.

• When does and doesn't Circular 230 apply to a CPA's work in tax?

Registration: $269 member | $319 nonmember $219 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials Level of knowledge: Intermediate CPD credit: 4 credits Developed by: Kaplan Accounting Continuing Education, powered by Loscalzo Institute

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Take the

MYSTERY out of your member profile!

UPDATE your profile and stay connected.

Log onto

wicpa.org/MyWICPA

[Seminars] Financial Planning

FINANCIAL PLANNING Oct. 23 | Registration 7:30 a.m.

Program 8 a.m. – noon Radisson Hotel & Conference Center, Green Bay Annual Retirement Plan Investment Seminar (401K2) LeRoy Butler, Green Bay Packers’ Hall of Famer Bradford P. Campbell, Partner, DrinkerBiddle® David M. Lebovitz, MBA, Executive

Join these financial executives for a discussion of effective communication strategies that plan sponsors can implement to simplify the investment decision-making process for their employees. We’ll also conduct a market and economic review, provide a current picture of the financial markets and discuss investment strategies. LeRoy Butler will talk about leadership, excellence and overcoming adversity as he shares his inspirational journey.

Registration: $25 member | $25 nonmember Level of knowledge: Update CPD credit: 4 credits Developed by: Spectrum Investment Advisors, Inc. Dec. 13 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Baker Tilly, 2201 E. Enterprise Ave., Suite 100, Appleton Current Developments and Best Practices for Today's CFOs & Controllers (TCFO) Kenneth Greenwood, Finance Director, Comstock Public Schools

The course’s author has held positions in finance and senior management and understands the issues from both perspectives.

Change is occurring at an exponential rate, so certain chapters dealing with current domestic and global economic conditions are included along with the most recent developments in cloud computing and social media.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Nov. 13 Level of knowledge: Update CPD credit: 8 credits Developed by: Surgent McCoy CPE, LLC Dec. 14 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha CFO/Controller’s Road Map to Organization Success with Integrated Planning, Forecasting, & Budgeting (PLFB) Kenneth Greenwood, Finance Director, Comstock Public Schools

Many organizations spend huge amounts of money and effort on planning, forecasting and budgeting,

and often the three disciplines are disconnected throughout the company. Those doing the strategic planning aren’t talking with the people who are doing the budgeting or forecasting. Also, there is a lack of uniform accountability throughout the organization. This course will integrate the planning process and show how it can move from long-range thinking, through medium-term planning, through the annual budget, and to the monthly cash-flow forecast.

This course will teach participants how to avoid many political pitfalls that end up causing a lack of accountability and often cause the planning process to be demotivating to the staff.

This isn’t just a strategic planning course or a budgeting course.

It is a course that looks at the entire planning process from beginning to end and shows how much smoother it can be when it is an integrated process.

While it is a technical course discussing many of the technical tricks and tips for producing a good plan, it is also a management course that considers the political aspects of planning.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Nov. 14 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: Surgent McCoy CPE, LLC

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Director, JPMorgan Asset Management James F. Marshall, President, Spectrum Investment Advisors, Inc. Jonathan Marshall, MBA, Partner & Chief Investment Officer, Spectrum Investment Advisors, Inc. Manuel Rosado, MBA, AIF, CBFA, Vice President, Spectrum Investment Advisors, Inc.

Finance professionals are required to wear many hats and are often the keys to an organization’s success. They need to know the latest proven financial skills for making the best decisions, and they need the best skills to motivate, manage and lead people. This course aims to give the CFO and controller the skills needed to lead their organizations into the rapidly changing decade.

[Seminars] Government & Nonprofit

GOVERNMENT & NONPROFIT Oct. 25 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Staybridge Suites Eau Claire-Altoona, Altoona Accounting & Reporting for Not-forProfit Organizations (FSNPO) John F. Georger Jr., CPA, CIA, Owner, John F. Georger Jr., CPA 68 The Bottom Line | 2 0 1 8 E d i t i o n

Do you need to enhance your nonprofit accounting skills? Through a case-studyintense, highly interactive classroom environment, this CPD course provides you with the tools necessary to go beyond theory and create value-added services for your clients. This course allows you to examine, evaluate and perform case studies that will enhance your working knowledge of fundamental nonprofit accounting and reporting, presentation requirements, note disclosures unique to nonprofits, and options allowed under GAAP. FASB’s new financial statement standard updates are included.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Sept. 25 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: AICPA Oct. 26 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Viterbo University, La Crosse Governmental & Not-for-Profit Annual Update (GNAU) John F. Georger Jr., CPA, CIA, Owner, John F. Georger Jr., CPA

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-profit organizations.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Sept. 26 Level of knowledge: Update CPD credit: 8 credits Developed by: AICPA Oct. 29 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Applying the Uniform Guidance for Federal Awards in Your Single Audits (INUG) Beth Stenberg, CPA, Financial Advisor, Minority Caucus Louisville-Jefferson County Metro Government

Does a single audit have you running in circles? This course provides you with the knowledge to be more efficient and effective at planning and performing audits in accordance with the requirements of the Uniform Guidance and the Single Audit Act. Make sure your skills are up to date with the latest information in this challenging audit area.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Sept. 29 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: AICPA

Nov. 8 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Advanced Auditing of HUD-Assisted Projects (EO-AHUD) Michele Kemp, CPA, Owner, The KEMP Firm LLC

Does your organization know what it takes to perform a HUD audit?

During this course, you will gain important insights into compliance pitfalls for HUD-assisted housing owners and managers. You will also assess and evaluate the latest changes in the federally assisted housing industry and efficiently plan, perform and report a HUD-assisted engagement.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Oct. 8 Level of knowledge: Advanced CPD credit: 8 credits Developed by: AICPA Nov. 12 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Cambria Hotel & Suites, Madison Fraud and Abuse in Not-for-Profit Entities & Governments: Stealing From Everyone (FANG) Theresa Creeden, CPA, Partner, Sandberg & Creeden, P.C.

When not-for-profit entities and governments fall prey to fraud and abuse, it breaks the hearts of donors and taxpayers. Fraud and abuse also causes them to lose confidence in not-for-profit entities and governments. We will focus

wicpa.org/CPDcatalog

on the common types of fraud and abuse that occur in not-forprofit entities and governments and address the auditor’s responsibilities related to fraud and abuse. The course materials utilize a highly illustrative format to increase concept comprehension and retention.

Nov. 13 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Baker Tilly, 2201 E. Enterprise Ave., Suite 100, Appleton Latest Developments in Government and Nonprofit Accounting & Auditing (GNAA)

Theresa Creeden, CPA, Partner, Sandberg & Creeden, P.C.

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. More than 30 focused exercises are included to provide an enhanced working knowledge of the latest developments in government and nonprofit accounting and auditing.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Oct. 13 Level of knowledge: Update CPD credit: 8 credits Developed by: Surgent McCoy CPE, LLC

have a major impact on the financial reporting for not-for-profit entities, allowing you to clear the hurdles in an efficient and effective manner.

Yellow Book: Government Auditing Standards (EO-YB) Kenneth Richards, CPA, Partner, Kennedy

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Nov. 11 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: AICPA

Cottrell Richards

Do you perform engagements in accordance with Generally Accepted Government Auditing Standards (GAGAS or GAS or the Yellow Book)? This course provides an excellent baseline of information for accountants as it relates to understanding Government Auditing Standards (GAS), including the foundation of government auditing and the related concepts and standards. All auditors who plan and conduct engagements in accordance with GAS need to understand and be able to discern these concepts and standards.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Nov. 11 Level of knowledge: Beginning CPD credit: 8 credits Developed by: AICPA Dec. 11 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Not-for-Profit Financial Reporting: Mastering the Unique Requirements (NFPF) Robin Scott, CPA, CGMA, Director, Thomas & Thomas, LLP

Are you aware of how not-for-profit financial statements will change because of FASB’s Financial Statement Standard? Through a combination of practical guidance and case studies, this course provides insight into what makes not-for-profit entities different. You will also receive guidance on FASB’s new financial statement standard, which will

Dec. 19 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Cambria Hotel & Suites, Madison Nonprofit, Government & Compliance Update (NGCU) Rebecca Lee, CPA, CGMA, Principal, Brooke, Freeman & Lee

Not-for-profit and governmental entities are subject to very specific accounting and disclosure guidance. Over the last few years, there have been a significant number of updates to accounting and reporting literature from both the FASB and GASB. This program provides a 2018 update of the issues at the forefront of these industries to help accountants and auditors ensure they are aware and have a basic understanding of the most current professional literature. It also includes updates relevant to auditors who perform audits under Government Auditing Standards and the Uniform Guidance.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Nov. 19 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: Kaplan Accounting Continuing Education, powered by Loscalzo Institute

69 The Bottom Line | 2 0 1 8 E d i t i o n

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Oct. 12 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: Surgent McCoy CPE, LLC

Dec. 11 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Northcentral Technical College Center for Business & Industry, Wausau

[Seminars] Management & Emerging Professionals

MANAGEMENT & EMERGING PROFESSIONALS Sept. 7 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha

70

Annual Update for Controllers (SKSB) James T. Lindell, CPA, CSP, CGMA, MBA, President, Thorsten Consulting Group, Inc.

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Strengthen your abilities as a controller and help your management team understand current economic issues through the latest trends in accounting, finance, HR, treasury management and business systems. We’ll discuss leading-edge topics in managerial accounting and finance. You’ll gain useful tips and practical guidance you can apply immediately.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Aug. 7 Level of knowledge: Update CPD credit: 8 credits Developed by: AICPA Oct. 9 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Advanced Controller & CFO Skills (ACCS) James T. Lindell, CPA, CSP, CGMA, MBA, President, Thorsten Consulting Group, Inc.

This course examines best practices of leading-edge controllers and CFOs. Demonstrate the advanced skills that add value and contribute to the

success of your organization. You will learn specific skills every CFO or controller needs to be successful, and you will find that you suddenly have more power and influence than you ever thought possible.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Sept. 9 Level of knowledge: Advanced CPD credit: 8 credits Developed by: AICPA Oct. 15 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Finance & Innovation: Reinvent Your Department & Company (FAI) John F. Levy, MBA, CPA, CEO, Board Advisory

The key to reigniting the American economy is reigniting innovation, which drives economic growth.

Financial managers can help develop and maintain practices that nurture innovation or just maintain the status quo. Truly innovative finance professionals provide new, meaningful and actionable information to all employees.

Join us for extensive case study analysis and group discussion to help finance and accounting professionals learn more about creating, fostering, nurturing, encouraging and sustaining innovation.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Sept. 15 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: Executive Education, Inc. Oct. 15 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Cambria Hotel & Suites, Madison Driving Corporate Performance: The CFO's Role in Developing Competitive Advantage (DCP) John L. Daly, MBA, CPA, CMA, CPIM, President, Executive Education, Inc.

Successful companies implement strategies that allow them to use their resources efficiently. By focusing on doing one thing well, organizations can create a competitive advantage that provides them superior performance. In this course, you will learn to create a road map to successful performance by tying the organization’s metrics to its strategy and driving results.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Sept. 15 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: Executive Education, Inc.

wicpa.org/CPDcatalog

Oct. 16 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Baker Tilly, 2201 E. Enterprise Ave., Suite 100, Appleton The Strategic CFO: Big Picture Skills (SCFO) John L. Daly, MBA, CPA, CMA, CPIM, President, Executive Education, Inc.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Sept. 16 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: Executive Education, Inc. Oct. 17 | Registration noon Program 12:30 – 4 p.m.

WICPA Professional Development Center, Waukesha Critical Thinking Skills for Financial Professionals (CTS) John F. Levy, MBA, CPA, CEO, Board Advisory

Why do business leaders sometimes make decisions that damage themselves and their organizations?

It’s tempting to blame the leader, but reality is much more complex.

When business decisions go wrong, financial professionals usually find themselves deeply involved. This seminar provides conceptual and case study material to better equip you for the challenge and help you understand the factors that really cause the most blunders.

Dec. 18 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Staybridge Suites Eau Claire-Altoona, Altoona Transforming Your Role as Controller to Business Partner (COBP) James T. Lindell, CPA, CSP, CGMA, MBA, President, Thorsten Consulting Group, Inc.

A successful controller will go beyond financial statements, internal controls and general accounting to create new value for the organization. We’ll explore new additional roles that controllers are now accepting and outline a road map 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.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Nov. 18 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: AICPA

TRACK YOUR CPD WITH THE WICPA’S CPD TRACKER The CPD Tracker is an easy to use tool created to keep track of all your CPD in one convenient location.

• Automatically tracks WICPA formal learning activities • Add any non-WICPA CPD courses • Print reports for any reporting period To get started, visit wicpa.org/CPDtracker

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Your financial accounting credentials do not automatically qualify you for a CFO role. Today’s CFOs have skills that go far beyond financial accounting. In this session, you will share ideas with veteran CFOs and learn new techniques that will make you more effective now and long into the future.

Registration: $269 member | $319 nonmember $219 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials Level of knowledge: Intermediate CPD credit: 4 credits Developed by: Executive Education, Inc.

[Seminars] Taxation

TAXATION Sept. 19 Program 8:30 a.m. – 4:30 p.m.

Farm Tax: New Tax Law & Planning Ideas—LIVE Webinar (WMFTR) Paul Neiffer, CPA, Principal, CliftonLarsonAllen LLP

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The Tax Cuts and Jobs Act was supposed to simplify the tax code, but it is anything but simple for farmers and ranchers—or for you as their advisor. You will examine the issues affecting year-end and long-term tax planning for your farm and ranch clients and hear from seasoned CPAs who have years of agricultural tax experience and understand the challenges.

Registration: $325 member | $375 nonmember Level of knowledge: Intermediate CPD credit: 8 credits Developed by: Minnesota Society of CPAs Sept. 19 | Registration 8 a.m.

Program 8:30 a.m. – noon WICPA Professional Development Center, Waukesha Reviewing Individual Tax Returns: What Are You Missing? (CL4ITRM) William Murphy, CPA, PFS, ABV, CFF, CGMA, CVA, Owner, Murphy Financial Group, P.C.

Join us as we discuss common errors often missed by review staff.

To help them sharpen their skills, we will examine case studies and discuss issues where additional information from the client may be warranted, as well as areas of tax law where proper treatment requires additional analysis and information.

We’ll look at pass-through K-1s, home office issues, hobby losses, rental property, hiring spouses, depreciation, §179 issues, amortization and more.

Registration: $269 member | $319 nonmember $219 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials Level of knowledge: Intermediate CPD credit: 4 credits Developed by: AICPA Sept. 19 | Registration noon Program 12:30 – 4 p.m.

WICPA Professional Development Center, Waukesha Social Security & Medicare: Maximizing Retirement Benefits (CL4SSM) William Murphy, CPA, PFS, ABV, CFF, CGMA, CVA, Owner, Murphy Financial Group, P.C.

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 workers now paying into the system. You’ll learn about FICA, the Medicare tax and more, as we examine real-world situations and use the tools provided to help your clients make optimal decisions.

Registration: $269 member | $319 nonmember $219 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials Level of knowledge: Intermediate CPD credit: 4 credits Developed by: AICPA Sept. 24 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Cambria Hotel & Suites, Madison Real Estate Tax Boot Camp (RETC) John N. Sherrick, MA, CPA, Tax Partner, Sitrick & Associates, LLC

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.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Aug. 27 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: Surgent McCoy CPE, LLC Sept. 25 | Registration 8 a.m.

Program 8:30 a.m. – noon WICPA Professional Development Center, Waukesha The Tax Cuts & Jobs Act: A Guide to the Most Sweeping Tax Reform in More Than 30 Years (TREF) John N. Sherrick, MA, CPA, Tax Partner, Sitrick & Associates, LLC

The widespread changes brought by the Tax Cuts and Jobs Act affect many aspects of individual and business taxes, and your clients will be coming to you with concerns and planning questions. This seminar will bring you up to speed on critical aspects of this law and prepare you to effectively advise your individual and business clients.

Registration: $269 member | $319 nonmember $219 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials Level of knowledge: Update CPD credit: 4 credits Developed by: Surgent McCoy CPE, LLC

wicpa.org/CPDcatalog

Sept. 25 | Registration noon Program 12:30 – 4 p.m.

WICPA Professional Development Center, Waukesha Understanding Section 199A: The 20% Deduction for Pass-Through Entity Owners & Investors in Real Estate (DEPT) John N. Sherrick, MA, CPA, Tax Partner, Sitrick & Associates, LLC

Registration: $269 member | $319 nonmember $219 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials Level of knowledge: Intermediate CPD credit: 4 credits Developed by: Surgent McCoy CPE, LLC Sept. 26 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Buying & Selling a Business: Critical Tax and Structuring Issues (SELL) John N. Sherrick, MA, CPA, Tax Partner, Sitrick & Associates, LLC

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.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/

Oct. 16 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Staybridge Suites Eau Claire-Altoona, Altoona Annual Tax Update: Corporations & Pass-Through Entities (ATCP) Stephen L. Renberg, CPA, Tax Specialist, Olsen, Hendricks & Company CPAs, P.A.

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. Tax laws are complex and everchanging, so don’t miss this course.

the latest techniques for building and conserving wealth through proactive tax-planning and investment strategies.

Completely updated for tax law changes, this course will bring you up to date on the latest strategies to preserve your clients’ wealth and ensure your role as trusted advisor to your clients.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Sept. 22 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: AICPA Oct. 17 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Viterbo University, La Crosse Hottest Tax Topics for 2018 (HOT) Stephen L. Renberg, CPA, Tax Specialist, Olsen, Hendricks & Company CPAs, P.A.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Sept. 16 Level of knowledge: Update CPD credit: 8 credits Developed by: AICPA

We can always count on important new tax developments and economic, social and demographic trends with important tax implications. This course, newly authored by Margaret F. Suralik, CPA/ABV, ASA, explores the hottest tax-planning topics that will impact you and your clients. These are areas of income taxation that can change every year and affect many of your clients.

Learn how to better advise them by offering the latest tax-saving strategies.

Oct. 22 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Northcentral Technical College Center for Business & Industry, Wausau

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Sept. 17 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: AICPA

Cut Your Client’s Tax Bill: Individual Tax Planning Tips & Strategies (CYCT) Patrick D. Kelley, CPA, Sole Practitioner, Patrick D. Kelley, CPA

Make sure your clients are protecting themselves from higher taxes. Get

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The Tax Cuts and Jobs Act has caused many tax practitioners to ask this question: How does the 20% deduction for pass-through entity owners work?

We’ve received hundreds of questions about this and decided to offer a 4-hour webinar on the deduction itself, complete with examples illustrating how it works. Join us for this insightful and practical program.

leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Aug. 26 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: Surgent McCoy CPE, LLC

[Seminars] Taxation Oct. 22 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

KerberRose S.C., 487 Riverwood Lane, Green Bay The Best Federal Tax Update (BFTU) Robert R. Thelen, CPA, Owner, Robert R. Thelen, CPA, Ltd.

74 The Bottom Line | 2 0 1 8 E d i t i o n

The Tax Cuts and Jobs Act will affect your clients this tax season, and they will look to you to understand the issues and develop a plan that serves their best interests. You’ll 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.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Sept. 22 Level of knowledge: Update CPD credit: 8 credits Developed by: Surgent McCoy CPE, LLC Oct. 23 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Baker Tilly, 2201 E. Enterprise Ave., Suite 100, Appleton Social Security, Medicare & Prescription Drug Retirement Benefits: What Every Baby Boomer Needs to Know Now (SSRB) Robert R. Thelen, CPA, Owner, Robert R. Thelen, CPA, Ltd.

Social Security seems poised for changes in benefits and eligibility 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 related retirement planning issues.

Nov. 5 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Cambria Hotel & Suites, Madison

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Sept. 23 Level of knowledge: Beginning CPD credit: 8 credits Developed by: Surgent McCoy CPE, LLC

Individual Income Taxation: Practical Tax Return Guidance for Your Upcoming Tax Season (IIT) Patrick D. Kelley, CPA, Sole Practitioner,

Oct. 30 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Best Practices for Payroll Taxes & 1099 Issues (GPT) Beth Stenberg, CPA, Financial Advisor, Minority Caucus, Louisville-Jefferson County Metro Government

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. Find out 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. Make sure you and your clients are in compliance and not subject to IRS penalties!

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Sept. 30 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: AICPA

Patrick D. Kelley, CPA

The AICPA’s individual tax workshop provides the latest practical insights from nationally recognized tax experts. Reinforce your understanding of frequently used principles and receive a wealth of tax-planning tips and strategies.

Learn how to apply the latest tax law changes and advise clients on new developments and tax-saving ideas.

Arm yourself with the latest tax guidance as you enter the upcoming tax season.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Oct. 5 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: AICPA Nov. 8 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Viterbo University, La Crosse Tax Advisors Update (PTU) Dan Greenhagen, JD, LLM, Tax Manager, CliftonLarsonAllen LLP

Nov. 14 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

KerberRose S.C., 487 Riverwood Lane, Green Bay Tax Advisors Update (PTU2) Dan Greenhagen, JD, LLM, Tax Manager, CliftonLarsonAllen LLP

wicpa.org/CPDcatalog

Nov. 28 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Tax Advisors Update (PTU3) Randle Pollard, JD, LLM, Tax Director, CliftonLarsonAllen LLP

NOTE: This program is approved for 7.5 CLE credits.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid 30 days prior to program Level of knowledge: Update CPD credit: 8 credits Developed by: CliftonLarsonAllen LLP Nov. 12 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

KerberRose S.C., 487 Riverwood Lane, Green Bay Tax Forms Boot Camp: LLCs, Partnerships & S Corporations (TFBC) Rick J. Taylor, CPA, MST, Tax Partner, Wipfli LLP

Gain a comprehensive understanding of the preparation of both S corporation and partnership/LLC tax returns, along with the underlying laws and regulations. This course is geared toward both basic understanding and complex issues.

Staff will discover the connections and

Nov. 29 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Oct. 12 Level of knowledge: Beginning CPD credit: 8 credits Developed by: Surgent McCoy CPE, LLC

Memoranda Preparer, Kwal + Oliva, CPAs

Nov. 14 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Northcentral Technical College Center for Business & Industry, Wausau Preparing Individual Tax Returns for New Staff & Paraprofessionals (PITR) Rick J. Taylor, CPA, MST, Tax Partner, Wipfli LLP

The objective of this course is to train new staff accountants, data processing employees, paraprofessionals and bookkeepers to prepare a complicated federal individual income tax return. Over the years, thousands of new staff have received practical, hands-on experience to become familiar with tax forms. This course covers the latest tax law changes, making it essential for your new staff.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Oct. 14 Level of knowledge: Beginning CPD credit: 8 credits Developed by: Surgent McCoy CPE, LLC

Fiduciary Income Tax Returns: Form 1041 Workshop (1041) Jonathan Ingber, CPA, JD, MST, Tax This course teaches the core concepts of trust and estate income tax preparation. It explains the common terminology and complicated income tax rules of estates and trusts and fiduciary accounting and provides an introduction to, or refresher on, preparing Form 1041. This practical manual is an excellent reference source for your practice and begins with quite simple cases. Building upon that base throughout the manual, the course ends with two complicated preparation cases, one trust and one estate, each with filled-in forms.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Oct. 29 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: Surgent McCoy CPE, LLC Nov. 30 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Comprehensive Guide to Tax Depreciation, Expensing & Property Transactions (TDAP) Jonathan Ingber, CPA, JD, MST, Tax Memoranda Preparer, Kwal + Oliva, CPAs

The Protecting Americans from Tax Hikes Act of 2015 made “permanent” changes to depreciation, but the Tax Cuts and Jobs Act reminds us that Washington has a different definition of “permanent.” Again this year, Congress has drastically changed

75 The Bottom Line | 2 0 1 8 E d i t i o n

The Tax Advisors Update team has pored over the tax cases and rulings of the past year so you don't have to. Explore critical federal tax developments affecting both individuals and businesses, and learn about practical new planning opportunities and better defensive tactics. It's a strategy-packed tax course created by tax professionals, for tax professionals. Plus, come away with a robust reference manual full of examples, practice aids and tax tables that will save you time during tax season and beyond.

alterations of these widely held entity structures and gain a valued reference for future use. The course utilizes an identical sample trial balance form preparation and provides fully completed Forms 1120S and 1065 in the case solutions.

[Seminars] Taxation

76 The Bottom Line | 2 0 1 8 E d i t i o n

depreciation rules. This course will provide an updated, in-depth analysis of the complex maze of rules dealing with depreciation, amortization and sale of property. This reference manual contains many examples and cases to illustrate the most important points CPAs need to be aware of.

Dec. 6 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Staybridge Suites Eau Claire-Altoona, Altoona

assist clients with their needs. This course is crucial for CPAs who are looking for good ideas that can save clients money.

K-1 Boot Camp for S Corporations & LLCs (K1SL) Martin J. Satinsky, CPA, JD, LLM, AEP,

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Oct. 30 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: Surgent McCoy CPE, LLC

Schedule K-1 has evolved into the universal correspondent of tax information to business owners.

This course utilizes practical case studies and detailed cases to take a deeper look into the vastness of Schedule K-1. The course will be beneficial to those who prepare complicated federal individual income tax returns, and for those who prepare the underlying Schedules K-1 for pass-through entities. As business owners utilize trusts more and more in their estate planning, the course includes an overview of issues associated with Form 1041 Schedule K-1.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Nov. 7 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: Surgent McCoy CPE, LLC

Dec. 3 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Reviewing Pass-Through Tax Returns: What Are You Missing? (RPTR) Robert M. Gilwee Jr., CPA, MS, Partner, Grandizio, Wilkins, Little & Matthews, LLP

Join us as we discuss common errors often missed by review staff.

To help them sharpen their skills, we will examine case studies and discuss issues where additional information from the client may be warranted as well as areas of tax law where proper treatment requires additional analysis and information.

Multiple issues will be discussed, and both partnership and S corporation returns will be covered.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Nov. 3 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: AICPA

Owner, Martin J. Satinsky, CPA

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Nov. 6 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: Surgent McCoy CPE, LLC Dec. 7 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Viterbo University, La Crosse This Year’s Best Income Tax, Estate Tax & Financial Planning Ideas (IEFP) Martin J. Satinsky, CPA, JD, LLM, AEP, Owner, Martin J. Satinsky, CPA

With the biggest change to the tax code in more than 30 years now upon us, tax and financial planning take on even greater importance this year. The purpose of this course is to explore practical tax-planning ideas that practitioners can use to

Dec. 11 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

KerberRose S.C., 487 Riverwood Lane, Green Bay Slashing Taxes for Your Small Business Clients: Corporations, Partnerships & LLCs (STSB) Michael Wiggins, JD, MBA, CFE, Lecturer of Legal Studies, Georgia Southern University School of Accountancy

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 tax-saving strategies to keep more of your clients’ 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.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $30 AICPA member discount $25 additional for printed materials $50 early bird discount if registered and paid by Nov. 11 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: AICPA

wicpa.org/CPDcatalog

Dec. 13 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Cambria Hotel & Suites, Madison Targeted 1040 Forms Update for the Occasional Tax Preparer (CASU) Edgar Gee, CPA, MBA, Founder & Owner, Edgar Gee, CPA

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Nov. 13 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: Surgent McCoy CPE, LLC Dec. 14 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Practical Planning Boot Camp: S Corporations & LLCs (TCBU) Edgar Gee, CPA, MBA, Founder & Owner, Edgar Gee, CPA

Business clients seek practical solutions to their tax issues, and this course provides advisors with effective tax planning strategies for the closely held business. Include in your advisory attaché case ammunition that will

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Nov. 13 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: Surgent McCoy CPE, LLC Jan. 4, 2019 Program 8:30 a.m. – 4 p.m.

Tax Advisors Update—LIVE Webinar (WMPTU3)

Dan Greenhagen, JD, LLM, Tax Manager, CliftonLarsonAllen LLP

Mary Marino, CPA, Principal, CliftonLarsonAllen LLP

The Tax Advisors Update team has pored over the tax cases and rulings of the past year so you don't have to. Explore critical federal tax developments affecting both individuals and businesses, and learn about practical new planning opportunities and better defensive tactics. It's a strategy-packed tax course created by tax professionals, for tax professionals. Plus, come away with a robust reference manual full of examples, practice aids and tax tables that will save you time during tax season and beyond.

Registration: $325 member | $375 nonmember Level of knowledge: Update CPD credit: 8 credits Developed by: Minnesota Society of CPAs

77

Register at least 30 days prior:

$50 OFF

Conferences

$50 OFF Seminars

Applies to programs over 8 hours.

wicpa.org/CPDcatalog See specific event registration for details, or call and ask for the WICPA CPD Department at 262-785-0445.

The Bottom Line | 2 0 1 8 E d i t i o n

Many individuals casually prepare a few income tax returns for family members, friends or acquaintances.

Often, such preparers are professionals in industry and not in full-time tax preparation. The manual in this course is designed to provide a preparation update to the casual preparer and has been updated for impacts of newly enacted legislation.

The manual involves not only new tax rules for the current year, but also an understanding of how the new and old rules apply to current tax forms.

This up-to-date review of important tax form changes will be invaluable to attendees who prepare tax returns for individuals.

assist businesses in dealing with employee-related issues, depreciation, related parties, buy-sell agreements, fringe benefits and so on. Providing sound advice will be a moneymaker for both your clients and your firm.

[Seminars] Technology

TECHNOLOGY Sept. 18 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Northcentral Technical College Center for Business & Industry, Wausau Excel Tips, Tricks & Techniques for Accountants (EXL) Steven Phelan, CPA, CITP, Associate, K2 Enterprises 78 The Bottom Line | 2 0 1 8 E d i t i o n

This course can help you improve your general level of productivity, reduce the amount of time you spend on mundane tasks, and customize Excel for greater accuracy and efficiency. You will also learn valuable formula-building skills, best practices for linking Excel data from other worksheets and workbooks, and how to streamline reportgeneration and printing processes.

Your K2 instructor will reinforce key learning points with practical, realworld examples that will improve your understanding and comprehension of the topics presented. This highly acclaimed course draws on more than 25 years of experience in delivering spreadsheet training to accounting and financial professionals.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Aug. 18 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: K2 Enterprises

In this laptop-friendly program, experienced Excel users will learn critical advanced skills in six key areas: 1) collaborating with other users and securing workbooks, 2) using tables to analyze and report data, 3) integrating and manipulating data from external sources, 4) creating and auditing complex formulas, 5) advanced data analysis tools, and 6) visualization techniques to analyze and communicate information.

these risks, even in the absence of proper segregation of duties.

Throughout the program, relevant, real-world examples reinforce the major topics presented. The course covers advanced Excel topics found in Excel 2007 through Excel 2016.

You will learn the necessary insights and tools to design, implement and monitor effective internal controls, security and anti-fraud measures in small organizations.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Aug. 19 Level of knowledge: Advanced CPD credit: 8 credits Developed by: K2 Enterprises

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Sept. 2 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: K2 Enterprises

Oct. 2 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha

Oct. 3 | Registration noon Program 12:30 – 4 p.m.

WICPA Professional Development Center, Waukesha

Small Business Internal Controls, Security & Fraud Prevention and Detection (ITC) Brian F. Tankersley, CPA, CITP, CGMA, Associate, K2 Enterprises

Sept. 19 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

Baker Tilly, 2201 E. Enterprise Ave., Suite 100, Appleton Advanced Excel (ADE) Steven Phelan, CPA, CITP, Associate, K2 Enterprises

In this program, you will learn how to evaluate, develop, and implement an effective internal control structure in a small business environment. You will identify how to assess risk in smaller organizations and how to implement preventive, detective, deterrent and compensating controls to mitigate

You will also learn technology-focused techniques for preventing and detecting fraud as well as securing information systems and sensitive data. You will benefit from case studies, in which theoretical concepts are implemented and demonstrated in leading small business accounting software programs such as QuickBooks and QuickBooks Online, Sage 50/Peachtree, Microsoft Dynamics GP, and Sage 100.

Securing Your Data: Practical Tools for Protecting Information (SEC-4) Brian F. Tankersley, CPA, CITP, CGMA, Associate, K2 Enterprises

Yesterday’s security techniques are not working to minimize today’s security threats. In this program, you will learn about the latest tools and techniques for securing your data, including encryption, virus protection, secure communications, electronic signatures, secure authentication

wicpa.org/CPDcatalog

and more. You will also learn how to implement a very practical, five-step approach to securing your PC and the types of questions you should be asking your staff to ensure serverbased information remains protected.

Extensive demonstrations will be used to teach the techniques and concepts.

Learn how you can implement viable and practical solutions to mitigate today’s security threats.

Oct. 3 | Registration 8 a.m.

Program 8:30 a.m. – noon WICPA Professional Development Center, Waukesha Advanced Excel Reporting: Best Practices, Tools & Techniques (EXR-4) Brian F. Tankersley, CPA, CITP, CGMA, Associate, K2 Enterprises

In this seminar, you will learn how to use Open Database Connectivity (ODBC) and Online Analytic Processing (OLAP) to connect Excel to external data sources, such as your accounting software database, to extract data for reporting and analysis. You will also learn how to incorporate PivotTables into your reporting routines, including how to add calculations to your PivotTables, how to group PivotTable data into fiscal reporting periods, and how to filter your PivotTables using Slicers.

The course teaches best practices for presenting compelling and captivating Excel-based reports and charts, and how to use two Excel add-ins—BizNet’s Excel Business Information Suite and Microsoft’s Power Pivot—to streamline and automate many of the manual

Registration: $269 member | $319 nonmember $219 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials Level of knowledge: Advanced CPD credit: 4 credits Developed by: K2 Enterprises Oct. 4 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m.

WICPA Professional Development Center, Waukesha Cloud Computing (CLC) Brian F. Tankersley, CPA, CITP, CGMA, Associate, K2 Enterprises

This seminar teaches the fundamentals of cloud computing, including what it is and what it is not. You will learn necessary skills to determine if cloud computing might be right for your organization or for your clients as well as how to migrate to cloud-based solutions and avoid the major pitfalls along the way.

We will review leading technology solutions to help you understand the opportunities that exist today to move your organization forward and begin increasing the return on your investment in technology.

A special focus is the impact cloud computing has on the accounting profession, whether you work in public accounting, industry, government, education or nonprofits.

Registration: $419 member | $469 nonmember $319 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials $50 early bird discount if registered and paid by Sept. 4 Level of knowledge: Intermediate CPD credit: 8 credits Developed by: K2 Enterprises

TRACK YOUR CPD WITH THE WICPA’S CPD TRACKER The CPD Tracker is an easy to use tool created to keep track of all your CPD in one convenient location.

• Automatically tracks WICPA formal learning activities • Add any non-WICPA CPD courses • Print reports for any reporting period To get started, visit wicpa.org/CPDtracker

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Registration: $269 member | $319 nonmember $219 retired, part-time, unemployed/ leave-of-absence $25 additional for printed materials Level of knowledge: Intermediate CPD credit: 4 credits Developed by: K2 Enterprises

processes associated with building Excel-based reports.

[CPD Requirements & Registration FAQs]

CPD REQUIREMENTS What are the CPD membership requirements? a) A minimum of 20 CPD credits annually. b) 80 CPD credits, including 3 ethics credits, during each 2-year reporting period.

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What is the current CPD reporting period?

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Jan. 1, 2018 — Dec. 31, 2019 What is the ethics requirement?

A minimum of 3 ethics credits must be completed during each 2-year reporting period. Ethics credits must be obtained through a formal CPD activity that includes verification of participation.

I joined in the middle of the year, do I still need to complete the full CPD requirement?

New members do not need to complete the CPD requirements for the join year. However, members must complete a minimum of 40 credits the following year (if it is the 2nd year of the reporting period) including 3 ethics credits, or the full 80 credits, including 3 ethics credits, if the start of a new 2-year reporting period.

Do I need to comply with the CPD membership requirement if I am a student or retired?

Students do not need to comply with the CPD membership requirement until they move to Affiliate or CPA status.

Retired members (working less than 1,000 hours per year) are not required to meet the CPD membership requirement.

What learning activities count toward CPD? Creditable CPD activities continue to include attending, listening to or presenting in-person and online lectures as well as formal independent study programs.

Are CPD activities or providers required to be approved or accredited?

No, CPD activities or providers are not required to be approved or accredited by the WICPA or any other organization.

d) Members may continue to fulfill their CPD requirements through formal learning activities sponsored by a wide variety of organizations, including but not limited to the WICPA, the AICPA, other state CPA societies, other professional associations, colleges and universities and their own firms.

What CPD activities are considered informal? a) Reading, listening to or writing books and articles. b) Performing independent research.

What are considered formal CPD activities? a) A learning activity will be recognized by the WICPA as formal if it meets the AICPA/ NASBA Statement on Standards for Continuing Professional Education Programs, or if it 1) consists of a live lecture by a qualified instructor, 2) provides for the lecture-sponsoring entity to register and retain a record of attendees, 3) includes a description of the content, and 4) provides for participant evaluation. b) A learning activity will also be recognized by the WICPA as formal if it meets the educational credit requirements of any other membership organization or regulatory body (such as a state bar association, a licensing agency of another state or the IRS). c) Formal learning activities may also include self-study, webinars and on-demand recordings with validation of participation (such as testing questions) and certificate of completion.

c) Serving on boards, committees and task forces. d) Participating in mentor or coaching programs. e) Watching videos and listening to podcasts.

Can I meet my CPD requirement with 100% formal or 100% informal credits?

At least half of required CPD credits must be completed through formal CPD activities. All credits can be acquired through formal learning if desired.

Ethics credits must be obtained through a formal CPD activity that includes verification of participation.

How do I calculate CPD credits?

Time-based CPD activities must be recorded using a minimum of 5-minute increments; 50 minutes is equivalent to 1 CPD credit.

How do I calculate CPD credits for formal activities?

Many formal CPD activities already have a pre-determined number of

credits where no additional calculation is needed. However, in situations such as attending a college course or program not assigned with a CPD credit value, the following formulas can be used for calculating the number of CPD credits: a) 1 credit semester courses = 15 CPD credits. b) 1 credit quarter courses = 10 CPD credits. c) 1 Continuing Education Unit (CEU) = 10 CPD credits.

Additionally, instructors, discussion leaders or speakers who present a learning activity for the first time may receive CPD credit for actual preparation time up to two times the number of CPD credits to which participants would be entitled, in addition to the time for presentation, subject to regulations and maximums established by the state boards. For example, for learning activities in which participants could receive 8 CPD credits, instructors may receive up to 24 CPD credits (16 for preparation plus 8 for presentation). For repeat presentations, CPD credit can be claimed only if it can be demonstrated that the learning activity content was substantially changed, and such change required significant additional study or research.

Each member must keep records of their CPD credits earned. The WICPA verifies compliance with CPD requirements by conducting audits of the records of randomly selected members. To be prepared for an audit, members should maintain detailed supporting records for a period of 3 years following the completion of the learning activity as described below for all CPD credits completed.

Ultimately, the CPD credit claimed is the responsibility of the individual member. Each member may claim credit only for the learning activities he or she fully completed that increased his or her professional competence.

Members may, and are encouraged to use the WICPA's CPD Tracker to record both formal and informal CPD activities since this will simplify the process of recording for members and assist during a member compliance audit. Additionally, formal and informal learning activities held by the WICPA will be automatically added.

How should members report their CPD credits?

to the profession," which could result in revocation of CPA certificate and license.

Members may, and are encouraged to, use the WICPA's CPD Tracker to record both formal and informal CPD activities since this will simplify the process of recording for members and assist during a member compliance audit. Additionally, formal learning activities held by the WICPA will be automatically added and certain qualifying informal (e.g., committee attendance and board service) activities will automatically be added.

Do I have to track this information every year?

Yes. WICPA members are selected at random for an audit of CPD membership requirements and must submit a report of continuing professional development for the specified CPD reporting period. It is recommended that members maintain records for 3 years.

What happens if I do not meet my CPD membership requirements?

2. Records and documents have been maintained that support the CPD compliance.

How do I calculate CPD credits for informal activities?

In the event CPD membership requirements are not met by the end of the CPD reporting period, please contact the WICPA CPD Department to request an extension. If an extension is not requested or membership CPD requirements are not met with an approved extension period, WICPA membership will be revoked.

3. An audit of such records and documents may be audited.

Extension Period

For informal learning activities, rather than developing granular rules specifying CPD computation formulas to estimate competency enhancement achieved from every type of learning activity, the WICPA Board decided to adopt a principles-based approach requiring each member to apply professional judgment in computing CPD credits for learning activities.

4. Misrepresenting CPD compliance may result in publication of noncompliance and misrepresentation, as well as classification as a member not in good standing. It may also result in termination of WICPA membership as well as reporting of misrepresentation to licensing authorities as an "act discreditable

Any member who has not completed the required number of credits during a reporting period will be allowed the two months immediately following the period to make up the deficiency.

Credits applied toward a deficiency during this two-month period may not be counted toward the annual minimum requirement of the CPD year in which they are taken. Furthermore,

By paying dues, members are verifying that: 1. CPD requirements have been met.

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d) Exam time does not count toward CPD credits.

What are the recordkeeping & reporting requirements?

[CPD Requirements & Registration FAQs]

any CPD credit claimed during the two-month period to make up any deficiency for the preceding reporting period may not be counted toward the requirement for the reporting period in which they are taken.

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If an unusual circumstance or unforeseen hardship has prevented a member from meeting CPD requirements, they may request a waiver for the current reporting year.

Waiver requests will be reviewed on a case-by-case basis.

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Can I request a waiver for my CPD requirements?

Members may request a waiver if they have been prohibited from fulfilling the CPD requirements for such reasons detailed below. Requests must be submitted in writing to the CFOO of the WICPA. Requests will be reviewed on a case-by-case basis.

If a waiver request is approved, one-half (40 CPD credits) of the CPD requirement for that reporting period will be waived. Members will still be responsible for completing the remaining 40 CPD credits required for that reporting period, including 3 ethics credits.

Foreign Residency The request should include the country of residence, the name of the employer, the member’s principal duties and responsibilities, and the reasons foreign residency prohibited fulfilling the CPD requirement.

Health The request should include the nature of the illness and the reason the illness prohibited fulfilling the CPD requirement.

Military Service The request should include the principal duties performed, where the member was stationed and the reason

military service prohibited fulfilling the CPD requirement.

Other Similar Reasons The request should include the nature of the hardship and the reason it prohibited fulfilling the CPD requirement.

How does this compare to the AICPA and other licensing jurisdictions requirements for CPD? The updated WICPA CPD membership requirements described above are not the same as AICPA CPD membership requirements, Yellow Book CPD requirements, Peer Review CPD requirements, or the CPD requirements of CPA licensing jurisdictions outside Wisconsin that continue to apply the 1970s learning models that generally require 50-minute CPD time increments as well as lecture-based formal learning activities.

The AICPA continues to follow the AICPA/NASBA Statement on Standards for Continuing Professional Education Programs which are still based primarily on lectures, 50-minute increments (with a few exceptions permitting 10-minute and 25-minute increments in some cases), independent verification and certification of participation, signed contracts for independent learning activities, requirements for courses to specify learning objectives and program level, formal course evaluation by participants, formal examinations for online programs, and so on.

In addition, each of the 55 U.S. CPA licensing jurisdictions has its own unique CPD requirements, and many have adopted the AICPA/NASBA standards to varying degrees. The only similarity among the jurisdictions is that they all reference the general CPD requirement of 40 CPD credits per year (although reporting periods

vary from 1 to 3 years), and one CPD credit earned for 50 minutes for timebased learning activities. In addition, CPAs performing attest services or government audits may be subject to separate Peer Review or Yellow Book CPD requirements.

Is CPD required to renew a Wisconsin CPA license with the Department of Safety and Professional Services?

As of March 1, 2018, regulations providing details of Wisconsin’s mandatory CPD requirements for license renewal beginning in 2021 have not been promulgated.

Is the WICPA a registered sponsor with the IRS to receive credit related to PTIN (enrolled agent)?

No, the WICPA is not an approved sponsor for CPD for enrolled agents.

REGISTRATION FAQS What happens if I have to cancel my registration?

There are three easy ways to register: online, fax or mail. An email, phone number and full payment must accompany all registrations. American Express, Discover, MasterCard and Visa are accepted.

For a full refund, the WICPA CPD Department must receive a notification of cancellation or a request to transfer to a different program at least 14 days before the program date. Cancellations or program transfer requests received between 13 and 7 days prior to the presentation date will be subject to a cancellation fee of 50% per person, per program. No refund or program transfer request will be granted for cancellations made less than 7 days of the program. Substitute registrants are allowed. No refund or program transfer request will be granted if electronic materials have been downloaded that have been provided for the program you are canceling.

• Search the catalog and register online using our secure website. •

Download a printable form: Fax to: 262-785-0838 Mail to: WICPA W233N2080 Ridgeview Parkway, Suite 201 Waukesha, WI 53188

Is there any advantage to registering early?

Yes! Most seminars are limited in size, and registering early will guarantee you the seminars of your choice.

Also, the WICPA can avoid having to cancel a course due to insufficient early registrations. Plus, there are early bird discounts!

How does the early bird discount work?

To receive the early bird pricing of $50 off seminars and $50 off conferences, each seminar or conference must be registered for, or postmarked and paid for, by the early bird advertised date. Please see individual programs for the early bird date.

The early bird discount applies only to full-day seminars and conferences.

Do I receive other benefits on registration fees as a WICPA member?

Yes! WICPA members can receive additional registration discounts of up to $50, while nonmembers pay a higher registration fee.

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Register at least 30 days prior:

$50 OFF

Conferences

Can I send a substitute?

Yes. A registration can be transferred to another person if you are unable to attend a program. CPD credit will be given to the person who attends the program. Substitutions may be handled by contacting the WICPA CPD department or at registration on the day of the program.

$50 OFF Seminars

Applies to programs over 8 hours.

What happens if the WICPA cancels a program?

If a program is cancelled fewer than 14 days prior to the presentation date, registrants will receive a full refund and will be notified directly by email and receive a follow-up notification by phone. Early registration can help prevent the WICPA from cancelling a program.

NOTE: The WICPA is not responsible for any personal expenses incurred if a program is cancelled.

wicpa.org/CPDcatalog See specific event registration for details, or call and ask for the WICPA CPD Department at 262-785-0445.

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How do I register for a continuing professional development program?

Rent our Meeting Spaces

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Sophisticated.

Simple. Convenient.

Experience the benefits:  Hassle-free meeting planning  Professional environment  Multiple room choices and layouts  Accommodations for groups up to 60  Electrical outlets in each table  Easy access from I-94  Free parking For more information, visit wicpa.org/meetingspaces.

To schedule a tour or reserve space, contact the CPD team at 262-785-0445.

2018 WICPA

GOLF OUTING FRIDAY, AUG. 17 – Thornberry Creek at Oneida, Oneida FRIDAY, SEPT. 21 – Ironwood Golf Course, Sussex

SCHEDULE

144 PERSON LIMIT

8:30 a.m.

4-Person Scramble

$500 Inside the Circle Contest

Registration

$85 per Golfer

$500+ in Individual Awards

& Breakfast

$340 for Foursome

$500+ in Team Awards

9:00 a.m.

Practice Greens & Driving Range 10:00 a.m.

Shotgun Start

REGISTRATION INCLUDES

HOLE & EVENT PRIZES

GRAND PRIZE RAFFLE

18 Holes of Golf with Cart

Thornberry Creek at Oneida:

Practice Greens & Driving Range

Odyssey White Hot Pro 2.0 #1 Putter

Continental Breakfast & Hot Lunch

Ironwood Golf Course:

Beverage Vouchers

TecTecTec VPRO500 Golf Rangefinder

Hole & Event Prizes Awards Reception & Appetizers

For more information and to register, visit wicpa.org/GolfOutings.

PRSRT STD U.S. POSTAGE

The CPE publication for accounting and business professionals

Wisconsin Institute of Certified Public Accountants W233N2080 Ridgeview Parkway, Suite 201 Waukesha, WI 53188 wicpa.org

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