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washington

CPA Summer 2018

Volume 62, Number 1

Achieving Business

Agility: Why Tech and People Work Best Together

Surviving and Thriving in Disruptive Times: The New WSCPA Strategic Plan Advocacy at Work: The Greatest Bill in the History of Great Bills Washington CPA Foundation Scholarship Winners

www.wscpa.org


Tax Season Cessation Program Experiencing: • Stress? • Lack of Sleep? • IRS induced Nausea? We have helped thousands sell... and WE CAN HELP YOU! Delivering Results - One Practice At a time

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WashingtonCPA Summer 2018

Mark Hause

877-345-7722

markhause@contactaps.com

www.APS.net www.wscpa.org


wa s h i n g t o n

CPA www.wscpa.org • memberservices@wscpa.org Tel (425) 644-4800 • Toll free in WA (800) 272-8273 Fax (425) 562-8853 902 140th Ave NE Bellevue, WA 98005-3480

BOARD OF DIRECTORS Kirsten S. Duke Chair Amanda V. O'Rourke Vice Chair Kristine L. Lambright Treasurer Jared M. Theis Secretary Thomas G. Donaghy Immediate Past Chair Kimberly D. Scott President & CEO

Dawn E. Beck Bill Reed Christina J. Gehrke Thomas J. Sulewski Mary E. Joyce Susan L. Thomson Lowel J. Krueger Ronald L. Tilden Moses S. Man David E. Trujillo Rhonda S. Powell CHAPTER BOARD CHAIRS Laurel Cohen Bellingham Area Sarah Ozanne Everett Area Writu Kakshapati Olympia Area Brittany Malidore Seattle/Bellevue Area Lisa Cushman Spokane Area Fabian Benabente Tacoma Area Anthony Adams Tri-Cities Area Ursula Perkins Vancouver Area Raquel Martinez Yakima Area

Jeanette Kebede Cory Wilmarth

Editor Assistant Editor

The WashingtonCPA is published by the Washington Society of Certified Public Accountants for its members. Views and opinions appearing in this publication are not necessarily endorsed by the WSCPA. The products and services advertised in The Washington CPA have not been reviewed or endorsed by the Washington Society of Certified Public Accountants, its board of directors, or staff. The WashingtonCPA (USPS 009754) is published four times annually by the Washington Society of Certified Public Accountants, 902 140th Avenue NE, Bellevue, WA 98005-3480. $12 of members’ annual dues goes toward a subscription to The WashingtonCPA. Periodicals postage paid at Bellevue, Washington and additional mailing offices.

CONTENTS 4

Surviving and Thriving in Disruptive Times: The New WSCPA Strategic Plan

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Achieving Business Agility: Why Tech and People Work Best Together

10 2017-2018 Award Winners 16 Celebrating the Future of the Profession:

Washington CPA Foundation Scholarship Winners

25 Advocacy at Work: The Greatest Bill in the

History of Great Bills

26 Washington State Board of Accountancy Rules

on Electronic Records: A CPA’s Responsibilities in Complying with Record Requests

47 Member Profile: Abby Sanders, CPA

Cover photo: © iStock/ridvan_celik POSTMASTER: Send address changes to The WashingtonCPA, c/o WSCPA, 902 140th Avenue NE, Bellevue, WA 98005-3480.

www.wscpa.org

DEPARTMENTS 4

Leadership Lens

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CPE Digest

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News Briefs

37

Conferences

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Photo Album

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Classified Ads

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Networking Events

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Member Profile

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LEADERSHIP LENS

Surviving and Thriving in Disruptive Times: The New WSCPA Strategic Plan By Kirsten Duke, CPA, 2018-2019 Chair and Kimberly Scott, CAE, WSCPA President & CEO

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“To improve is to change; to be perfect is to change often.” - Winston Churchill

© Lincoln & Lucy Photography

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ith today’s breakneck pace of technological change, marketplace globalization, regulatory complexity, and workforce changes, disruption is real. It is transforming all business and the CPA profession. If you attended the WSCPA Annual Meeting last month, you heard Kimberly Ellison-Taylor, Immediate Past Chairman of the AICPA, talk about thriving in disruptive times and how to embrace the opportunities that lie before the CPA profession. These times call for the entire CPA profession, even every CPA, to adapt and evolve in order to remain competitive. The WSCPA is committed to support you in this journey in a thoughtful way. At the same time, the WSCPA needs to change as well. On behalf of the WSCPA Board of Directors, we are pleased to present to you a new strategic plan, envisioned with today’s challenges and opportunities in mind and with the primary goal of providing even more value to you. This plan is a reality because of the input of hundreds of members who provided feedback to the Board’s Strategic Planning Committee. More than a year ago, the Board began a strategic planning process that involved participation of the full board and this committee. The committee worked with the Washington CPA Foundation last summer to survey members on the value they receive from being a member, and in September they gathered feedback from a professionally and generationally diverse group of 50 members and non-members during a fullday strategy session. The committee then worked with the board to finalize the WSCPA’s new purpose, a unifying principle to drive everything that the WSCPA does: We are a community of CPAs and financial professionals cultivating authentic relationships, unique learning experiences, and purposeful advocacy for our future.

At the Strategic Advisory Group Event (SAGE) in September 2017, a group of 50 diverse members provided their thoughts to help shape the new WSCPA strategic plan. The strategic plan pulls directly from this purpose and outlines how we will provide unique benefits and create opportunities for you to connect with other professionals. We will support you in your quest to remain competitive in today’s changing marketplace, while you learn at every stage of your career. We will continue to advocate for the profession and enable you to actively engage in advocacy with us. We will continue to promote the profession to students by leveraging the Washington CPA Foundation’s scholarship program. Read on to learn about the new opportunities and programs that will be available to you as the plan is implemented.This plan will help ensure that we are supporting and meeting the diverse needs of you, our members, and the rapidly transforming profession.

Kirsten Duke, CPA, is Chief Financial Officer at DomainTools and 2018-2019 Chair of the WSCPA Board of Directors. You can contact her at kirsten@domaintools.com. Kimberly Scott is President & CEO of the WSCPA. You can contact her at kscott@wscpa.org.

www.wscpa.org


LEADERSHIP LENS

WSCPA PURPOSE We are a community of CPAs and financial professionals cultivating authentic relationships, unique learning experiences, and purposeful advocacy for our future.

STRATEGIC INITIATIVES

CONNECTION & COMMUNITY

We provide unique benefits and create opportunities for members to connect with other professionals.

PROFESSIONAL DEVELOPMENT We provide educational opportunities for lifelong learning, career growth, and compliance with licensing requirements.

www.wscpa.org

ADVOCACY We support and engage our members in advocating for the profession and the public interest on issues affecting the accounting profession.

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STRATEGIC PLAN

New WSCPA Strategic Plan: How Will It Affect You? Be on the lookout over the next few years for the following updates to WSCPA programs and services as the new strategic plan is implemented.

CONNECTION & COMMUNITY

Your peers can relate to your challenges and offer insightful perspectives throughout your professional journey. Our goal is to help you connect with fellow professionals on a deeper level than ever before, with expanded options for reaching out with new resource groups, more free networking events, and keeping in touch via technology tools. As the strategic plan is implemented, you will be able to:

Students will have access to tips for passing the CPA exam and exploring career options.

PROFESSIONAL DEVELOPMENT

Today’s rapid pace of change requires a commitment to lifelong learning in order to stay current and competitive. Simply fulfilling licensing requirements for the sake of checking a box will not provide you with the skills demanded of today’s competitive marketplace. Our goal is to provide timely CPE programs that keep you informed of the latest hot topics and grow your skills, while providing flexible CPE formats that fit your demanding schedule. New educational opportunities include the Prix Fixe CPE Series (formerly known as the Lunchtime Learning Series), which provides a package of free and low-cost CPE in onehour webinars. In addition, in the future you will be able to:

Connect with fellow members who work in your area with new resource groups. New resource groups will allow you to connect and discuss shared challenges and successes with other professionals in your area, such as not-for-profit, international taxation, Take continuing professional education that is certiand CFO. fied by NASBA. Committees are also being restructured and renamed, as WSCPA educational programs are now certified by the appropriate to more accurately reflect specific group goals. National Association of State Boards of Accountancy (NASBA). This allows you to use our CPE to meet educational requireMeet other members in your area by attending one ments in other states. NASBA certification also allows the of five free Members’ Receptions. WSCPA to expand its educational offerings to other financial In addition to the Puget Sound Reception in Kirkland professionals, such as Enrolled Agents. (August 16), new Members’ Receptions will be held in Bellingham (November 8), Spokane (September 26), Tacoma (August Take CPE at the exact moment that you want to learn 15), and Yakima (September 27). with online self-study programs. The Lunchtime Learning/Prix Fixe CPE Series of oneMake new connections and strengthen existing ones hour webinars has been so well received during the last year, via a new online member community. that we’re working on offering those programs as one-hour In conjunction with new resource groups, a new online self study. member community will provide a forum for you to share ideas, ask and respond to questions alongside fellow members. Access practical, focused CPE via on-demand, nanolearning videos. Earn points for all the ways you’re involved in the In the coming months, the Washington State Board of WSCPA with a new member reward program. Accountancy will be considering whether to approve nanoRack up points and earn rewards for attending WSCPA net- learning, 10-minute increments of CPE. In the meantime, we working or CPE events, participating in resource groups, and are developing on-demand, self-study in 10-minute increments. much more. Find more opportunities to tailor your learning expeEnhance your leadership skills and help your rience and grow your network at updated conferences. staff acquire essential soft skills with a new video Look for larger, multi-track conferences on a wider range resource library. of topics. Some conferences may be combined, while New leadership development and soft skill videos will others will get a facelift to provide CPE on a broader range share tips for expanding your network, polishing your business of topics. development skills, and refining your leadership acumen.

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www.wscpa.org


STRATEGIC PLAN

To accompany the WSCPA’s new strategic plan, DEI, an award-winning branding design firm in Seattle, has designed new logos and branding for the WSCPA, CPAPAC, and Washington CPA Foundation.

ADVOCACY

Now more than ever, new laws or regulations have the potential to disrupt the accounting profession. The WSCPA fulfills its most important role as our advocacy team monitors proposed legislation, provides feedback to lawmakers on issues that affect the profession, and strives to ensure that the Washington State Board of Accountancy stays independent and effective. Successful advocacy and sound policy require a collective, collaborative effort, and with your help, we will continue providing just that. Take advantage of new ways to get involved and stay informed of advocacy developments, as the WSCPA continues to work with state legislators on issues that potentially affect the profession. Engage with your legislators with Hill Day and Key Contact Program. Get involved with the Government Affairs Committee. Learn about local and national issues while participating in Hill Day in Olympia on January 17, 2019. Legislators want to hear from their constituents and base many of their decisions on their feedback. This makes Hill Day, a new opportunity to meet face-to-face with legislators and discuss issues that affect the CPA profession, an essential component of the WSCPA advocacy program. If you already know your legislator or have an interest in advocacy, step up to become a key contact. The voice of the profession in Olympia requires identifying member CPAs who will build key relationships with legislators in every district. The new Government Affairs Committee will be another opportunity if you have an interest in getting involved in the WSCPA’s advocacy efforts. Show your support for the profession and advance advocacy initiatives by contributing to the CPAPAC. In order to ensure key contributions to political campaigns can be made this year, consider contributing to the CPAPAC. The CPAPAC will be focused on growing contributions during the coming year.

The WSCPA circular logo connotes connection among members and continuity of the profession and the organization — past, present, and future.The three main sections of the circle represent the WSCPA’s core, CPA. The largest section of the circle is comprised of three lines, to signify the organization’s strategic focus on Community, Professional Development, and Advocacy, as expressed in our purpose statement.

The CPAPAC logo presents a stately variation on the WSCPA logo’s three line circle segment, while the Foundation logo incorporates sections of the circle that represent present and future to tie into the organization’s work of presenting scholarships to future CPAs.

Assist in promoting the profession to students. By leveraging the Washington CPA Foundation’s scholarship program, the WSCPA will continue promoting the profession to students and plans to award over $360,000 in scholarships. Stay informed of the latest advocacy news. Find the most current news and advocacy resources through the All Things Advocacy blog and new Advocacy Newsletter. www.wscpa.org

The vibrant color palette of dark blue and bright turquoise, along with an elegant sans-serif typeface round out the logos’ modern feel. WashingtonCPA Summer 2018

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BUSINESS AGILITY

Achieving Business Agility: Why Tech and People Work Best Together By Ash Noah, CPA, CGMA, VP of CGMA External Relations, AICPA

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or businesses today, change is not an option. Customer expectations, the fast pace of innovation and the competitive, complex business environment require organizations to be agile. They need to make decisions and act on them quickly. Businesses ought to turn to the finance function to create and enable this agility, as finance, from its vantage point, is best positioned to advise on the decisions that will help drive business strategy. Leveraging the concept of “agile finance” is how organizations can best empower strategic execution in order to create value in the digital age. As you would expect, deploying technology plays a big role here. The robotic revolution has made many business processes faster, more accurate and less costly. Businesses have gained significant efficiencies through technologies such as AI and machine learning, which are progressing rapidly and form the foundations of agility. In fact, a recent study conducted by the American Institute of CPAs (AICPA) and Oracle found that agile organizations all shared the same main characteristics, including: • • •

Use of new technologies including AI, cloud and Big Data analytics Integrated, cross-functional teams Finance professionals with highly developed new skills

Technology is often the first port of call for many organizations in their quest to become more agile. However, if you don’t have the right people with the right skill sets to leverage the technology, you will not achieve maximum ROI on your tech investment. In an organization’s quest to become agile, it cannot ignore the human dimension.

People Create Agility, Not Machines

Machines can accomplish many tasks. They’re able to analyze copious amounts

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of data in a short time period, and based on rules and hypotheses, create multiple scenarios and outcomes. What computers cannot do is make a judgement call on those outcomes. It takes people, with the right business skills, to evaluate the options and recommend a course of action. For example, say you’re considering launching a new product line. Sophisticated algorithms can very quickly crunch all the market, consumer and economic data, and provide multiple scenarios for market penetration and product demand. However, reviewing those scenarios and making the go or no-go decision ultimately calls for skills that are beyond machinexintelligence.xCommunicating the business imperatives and the risks and opportunities to the stakeholders requires a very specific set of competencies, that include business partnering, leadership and influencing skills as reflected in the CGMA Program. The AICPA/Oracle research illustrated the importance of these skills - all of the organizations that were shown to be agile had not only adopted new technologies, but their finance teams had developed new skill sets as well, including: • • • • •

Big data and analytics expertise Data visualization skills Financial planning and analysis skills Business acumen, business partnering and commercial awareness Influencing skills

Agile finance leaders were also about 60% more likely than non-agile leaders to rate the skill levels of their teams as “excellent,” particularly when it came to less traditional finance skills like data visualization, big data and influencing skills. It is the combination of technology and the right people coming together that enables organizations to be agile. You need them both. However, one out

of every three CEOs feels their CFO is not up to the challenge, according to a survey by KPMG – with thirty percent of global CEOs saying their CFOs don’t understand or assist them enough with the challenges they face with running their organizations. As organizations move toward greater automation to advance their agility, they also need to think about their teams, and the skills they need to develop so they’re ready for the finance function of the future. For some tips on how to do that, check out my article on how to build an effective talent development program at www.wscpa.org/talent-development Originally published by American City Business Journals. Reprinted with permission. Ash Noah, CPA, CGMA, is VP of CGMA External RelationsxatxAICPA. You can reach him atxAsh.Noah@aicpacima.com

www.wscpa.org


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2017-2018 AWARDS

2017 - 2018 Awards

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very year, the WSCPA recognizes individuals and businesses for making a difference in their communities, providing outstanding service, dedication, or leadership to advance the accounting profession and the Society. Congratulations to this year’s honorees!

Lifetime Achievement Award

Business of the Year Award

Community Leadership Award

Richard E. Jones, CPA, CGMA

Eide Bailly LLP

Robert J. Fleming, CPA

For an exemplary career of leadership in the accounting profession and the community

Richard E. Jones, CPA, CGMA, has been a tireless advocate for the CPA profession. Prior to his 12-year tenure as WSCPA President & CEO, Rich was with Ernst & Young for more than 30 years and served as Director of Tax. Of Rich’s service on several AICPA and NASBA committees, Barry Melancon, AICPA President & CEO has said, “Rich has been a true leader for both Washington CPAs and nationally. His leadership with the AICPA team on national state society issues, state board relations, and input on the ever-changing landscape of the profession has been invaluable.” Locally, he has held leadership roles on many non-profit boards, including Pacific Science Center, Fred Hutchinson Cancer Research Center, Seattle Cancer Care Alliance, and UW Medicine. Even though retired, Rich continues his advocacy for the WSCPA and the CPA profession.

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For generous support of the WSCPA through program participation, volunteerism, and sponsorship

Eide Bailly has been a generous supporter of the WSCPA for many years. The firm encourages staff to become members and actively participate in the WSCPA. Many of their staff volunteer, serving as local chapter leaders, WSCPA board directors, and on the CPAPAC. During the last year, Eide Bailly staff participated in Hill Day and the Strategic Advisory Group, new opportunities offered by the WSCPA. Eide Bailly wholeheartedly supports and attends local chapter events and contributes to the CPAPAC. “When the WSCPA needs leadership in the Spokane community on issues of importance to the profession, Eide Bailly is sure to answer the call for support,” said Kimberly Scott, CAE, WSCPA President & CEO.

For outstanding, lifelong civic and community service

Robert J. Fleming, CPA, is Senior Consultant with Clark Nuber and the founder of the firm’s Not-for-Profit Services Group. Rob has specialized in serving not-for-profit entities for over 40 years, focusing on auditing, financial stewardship training, and risk management consulting. “Rob has done a masterful job of creating and leading the Not-for-Profit Services Group at Clark Nuber,” said Pete Miller, CPA. “He has also served the WSCPA and the community in a variety of capacities over that time.” Rob was founder and chair of theWSCPA Not-for-Profit Committee and served as WSCPA Board Chair in 2003-2004. Rob has volunteered in the community on many boards including The Evergreen State Society, Mercer Island Boys & Girls Club, Seattle Children’s Home, The Group Theatre, Windermere Community Association, Washington Athletic Club, and UW Accounting Development Fund. www.wscpa.org


2017-2018 AWARDS

Outstanding Volunteer Leader Award

Outstanding Volunteer Leader Award

New Professional Award

James E. Coates, CPA

Lisa A. Cushman, CPA

Fabian D. Benabente, CPA

For years of active leadership and dedicated service to the WSCPA

For active leadership and dedicated service to the WSCPA

For passion and commitment to the WSCPA

A WSCPA member since 1981, James E. Coates, CPA, has been actively involved in the Peer Review Program since its inception in 1991 and has been an advocate for small firms at state and national levels. A sole practitioner in Tumwater,Washington, Jim became a Technical Reviewer for the WSCPA Peer Review Program in 2012. In that capacity, he has mentored many other peer reviewers. “Since becoming an engagement review peer reviewer, Jim took it upon himself to mentor me through the process,” said Justin Bourn, CPA. “He educates the younger members of the Peer Review Program and actively promotes a fair and disciplined approach to peer review.” Jim also served on the WSCPA’s Board of Directors from 1998 to 2002, and held leadership roles on the CPAPAC, and the State Board of Accountancy Task Force.

Lisa A. Cushman, CPA, has been actively involved in the WSCPA Spokane Area Chapter for several years. She is a current board member and an incoming chapter chair. “Lisa has shown great leadership and adaptive skills serving the Spokane community of CPAs and presents CPAs in a great light,” said Jillian Robison. She is involved in community organizations in the Spokane area, including the Eastern Washington University Accounting Advisory Board, helping to engage students in the WSCPA and the accounting community. A signing director for CliftonLarson Allen in Spokane, Lisa manages the office’s employee benefit plans practice and works with for-profit audit groups. She is actively involved in career coaching, promoting CLA’s career building model, and in various internal, firm level committees and activities.

Incoming chair of the WSCPA Tacoma Area Chapter, Fabian D. Benabente, CPA, joined the chapter board in 2016 and has made tremendous improvements in the chapter’s event planning initiatives. Due to his efforts, the chapter has seen higher event attendance and participation by members who are new to chapter events. “His energy and leadership has been instrumental in helping the chapter revitalize local events,” said Amy O’Donnell, WSCPA Director of Member Services. “He welcomed new members and helped new board members prepare for being on the board.” An Accounting Supervisor at TrueBlue, Inc., Fabian began his career as an Audit Senior with Peterson Sullivan LLP. When not deep in a PivotTable, Fabian can often be found chasing around his three-year old daughter and working on his ultimate goal of becoming a pinball wizard.

www.wscpa.org

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2017-2018 AWARDS

Rising Star Award

Rising Star Award

Special Award

Brittany L. Malidore

Chad A. Norris

Rep. Steve Kirby

For passion and service to the WSCPA

For passion and service to the WSCPA

For commitment and support of the CPA profession

Brittany L. Malidore served as Vice Chair for the WSCPA Bellevue Area Chapter in 2017-18, her first year on the board, and will continue as the Seattle/ Bellevue Area Chapter Chair. She has invested a significant amount of time and effort into revitalizing the chapter’s activities and events. “She is regularly rallying the membership to attend events, drumming up sponsors for chapter activities, and sharing the various events the chapter will be doing,” said David Miniken, CPA. After three years at a regional public accounting firm, Brittany joined Sweeney Conrad, P.S., as an intern in taxation, before moving to her current associate role that combines her passion for tax and client accounting services. She earned a Bachelor of Business Administration in Accounting degree from the University of Washington Bothell in 2017.

Chad A. Norris, now a graduate student at Seattle University, joined the WSCPA as a student member after a Beta Alpha Psi meeting at his school in 2016, and has been an active member since. He has been a consistent and reliable advocate for the WSCPA and the profession on campus by promoting WSCPA initiatives and membership with his classmates, within the Beta Alpha Psi Club, and at networking events. A Washington CPA Foundation Scholarship recipient, Chad also participated in the WSCPA Strategic Advisory Group in the fall of 2017 and lent his voice to the Become a CPA blog and student newsletter. “Chad showed he’s part of our community through his leadership and engagement,” said Monette Anderson. “I look forward to seeing his role continue as he graduates and starts his accounting career with Deloitte this fall.”

Representative Kirby has supported CPAs in Washington State on a number of occasions, as he has consistently and enthusiastically backed WSCPA bills over the years. The vast majority of bills drafted or supported by the WSCPA end up going before the Business and Financial Services Committee, which Representative Kirby chairs. “A seasoned legislator, Rep. Kirby respects and understands the work that CPAs provide, appreciates the value that CPAs bring to the state’s business community, and makes that clear to fellow legislators,” said Kimberly Scott, CAE, WSCPA President & CEO. An example of his exuberant support was his speech and “mic drop” on March 2 during the passage of HB 2468 in the Senate. In the House of Representatives, he also serves on the House Judiciary Committee, the Commerce and Gaming Committee, and the Committee on Committees.

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Chair’s Award Zite Hutton, CPA, PhD For ongoing contributions and tremendous dedication to accounting education in Washington State

Professor Marguerite (Zite) Hutton has been a faculty member at Western Washington University since 1989. “She has affected so many people’s lives in numerous ways, and is dearly loved by so many of her past students. It was a thrill to walk into her classroom with some of the most successful CPAs in Bellingham to surprise her with this award,” said Thomas Donaghy, CPA. A recipient of the 1992 Excellence in Teaching Award, Prof. Hutton teaches courses in taxation and accounting at WWU. She was named the CBE Distinguished Teaching Fellow by WWU’s College of Business and Economics for 2006 through 2009. A contributing author on the Pratt and Kulsrud series of taxation textbooks, Prof. Hutton’s research interests include accounting and taxation education issues. She received her PhD from the University of Houston, and bachelor’s and master’s degrees from the University of Texas at Arlington. www.wscpa.org

President’s Award Jon R. McMillan, CRPC

Scott A. Ventoza, CIMA

For service and dedication to the WSCPA staff and board

The President’s Award acknowledges those who have gone above and beyond for the WSCPA or the profession and may not fit into other award categories. Although this was not the first year their names came up when talking about extraordinary service, Jon McMillan and Scott Ventoza definitely went above and beyond this year. “For my first year in the CEO role, it was important to me to have our processes reviewed,” said Kimberly Scott, CAE,WSCPA President & CEO. “The care and consideration they gave to helping us produced the best possible outcomes. They enthusiastically attend each meeting, are highly responsive to any request, and take the time to meet with all staff or volunteers who have questions. They have five star customer service and make you feel like you are their most valued client with every interaction.” Jon R. McMillan, CRPC, is Vice President at UBS Global Wealth Management where he has been since 2009. He earned a bachelor’s degree in economics from Western Washington University and the Chartered Retirement Planning Counselor designation from the College for Financial Planning. Jon lives in West Seattle with his wife and daughter.

Scott A. Ventoza, CIMA, is Senior Vice President, Wealth Management Advisor, and Senior Portfolio Manager with UBS Wealth Management. Scott spends time with several nonprofit organizations in the greater Seattle area, especially those relating to children. He is also an avid cyclist and USAT triathlete, and lives in Seattle with his wife and son.

“Having service providers you can trust to give you the facts, and are always willing to help both the organization and the individuals in it, is a rare find,” said Kimberly. “Jon and Scott are trusted business professionals, and we are grateful they are working with us.” WashingtonCPA Summer 2018

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NEWS BRIEFS

2018-2019 Awards CALL FOR NOMINATIONS

WSCPA Accounting, Auditing, and Review Standards Committee

Submit your nomination for 2018-2019 awards by February 15, 2019 at www.wscpa.org/community/awards LIFETIME ACHIEVEMENT AWARD Recognizes a current or former WSCPA member for a career of leadership and dedicated service to the accounting profession and as an exemplary role model for other CPAs.

OUTSTANDING VOLUNTEER LEADER AWARD Recognizes an active WSCPA member for outstanding service and dedication and/or innovative and inspirational WSCPA leadership.

COMMUNITY LEADERSHIP AWARD Recognizes a WSCPA member whose respected leadership in community organizations has enhanced the image or public perception of CPAs.

NEW PROFESSIONALS AWARD Recognizes an active WSCPA member who has been a CPA for fewer than 10 years for outstanding WSCPA leadership.

COMPANY OR FIRM OF THE YEAR AWARD Recognizes a company or firm that provides noteworthy support to the WSCPA and its members.

RISING STAR AWARD Recognizes a WSCPA member who is in the process of obtaining a CPA License for active WSCPA leadership, dedication, and service.

SPECIAL AWARD Recognizes an individual who is not a CPA but has supported or promoted the activities of CPAs and the WSCPA.

WSCPA Board of Directors CALL FOR NOMINATIONS The WSCPA Board Governance Committee is accepting nominations for the 2019-2020 Board of Directors. To submit a nomination, contact Helen Doty (hdoty@wscpa.org). Nominations are due by October 31.

The WSCPA Accounting Auditing & Review Standards Committee (AARS) is a group of WSCPA members with varying backgrounds interested in assurance and GAAP guidance. On a monthly basis, they review and discuss Exposure Drafts issued by the FASB and AICPA. Join us for our next meeting: July 19, 9-10 AM

To join the AARS Committee, contact Katie Berry at kberry@wscpa.org.

Free Monthly PCPS Resource In partnership with the AICPA Private Companies Practice Section (PCPS), the WSCPA offers a free rotating tool available every month online at: www.wscpa.org/pcpsresources. Past tools have included: • Guide to Avoiding Potholes for a Smooth Ride to Peer Review • Engagement Review Tool • Intentional Gratitude Actions Worksheet • Clients Goals and Challenges Worksheet Watch your Short Form for a link to the latest tool or visit the website.

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NEWS BRIEFS

AND THE WINNERS ARE... Four WSCPA members were selected as winners from 6,461 entries in the annual membership renewal drawing. Each winner received a $300 AmazonTM gift card. Congratulations to these members: Will Chen - Will is the Managing Director of Will Chen CPA PLLC and has been a WSCPA member since 2009. He was happily surprised to win the $300 Amazon gift card and is considering donating the money back to the Washington CPA Foundation. Russell Morgenson - Russell is with Smith Bunday Berman Britton PS and has been a member of the

WSCPA since 2002. Russell says, “I never win anything, so this is great!” Michelle Young - Michelle, with Michelle Young CPA, is very excited to win a $300 Amazon gift card.“You can buy anything at Amazon!” said Michelle, a member since 2004. Mae Numata - Mae is with Numata Consulting PLLC and has been a member since 1987. The $300 Amazon gift card was a welcome surprise. Thank you to all members who renewed their membership by June 1!

WSCPA PASSPORT CARD SAVINGS

New Passport code will be sent out on August 1!

Summer is here! Time to enjoy the long days and the great weather. Take advantage of your Passport Savings and get out there and play. You can attend sporting events, try out skydiving, and take your friends out on the water while saving with Passport. Here are just a few things you save on this summer with your Passport Card. • • • • •

32% off Seattle Storm tickets $19 off Wild Waves Theme & Water Park tickets $30 off Skydive Snohomish tandem skydives 15% off Outdoor Odysseys Kayak Tours in the San Juans $5 unlimited fun pass at Wonderland Family Fun Center

Learn more about the great savings you can get with your Passport Card at www.wscpa.org/passport

www.wscpa.org

CORRECTIONS The Spring 2018 Washington CPA issue incorrectly identified Kimberly Scott, CAE as a holder of the CPA and CGMA designations in her byline in her Leadership Lens. This is incorrect, and her byline in the online magazine has been adjusted to reflect this fact. We apologize for any confusion this mistake may have caused.

In Memoriam The WSCPA holds in memory with families and the larger community, these members who have recently passed on: Sesinando N. Cantor Amy Elizabeth Kittinger www.wscpa.org/community/ in-memoriam

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WASHINGTON CPA FOUNDATION

2018-2019 Scholarship Winners We are honored to celebrate the 72 accounting students in the state of Washington who recently were selected to receive a $5,000 scholarship.We had many worthy applicants who all demonstrated significant potential for success in the profession. Our selection committee chose the following students for their outstanding GPAs (3.8 average), strong letters of recommendation, and compelling essays. With the support of contributors, individuals and organizations that support the work of the Foundation, we are privileged to be able to support this promising group of future CPAs.

George J. Waterman Memorial Scholarship

Roy J. Polley Memorial Scholarship

Amber Ackley Central Washington University - Lynnwood

Connor Airis Western Washington University

Washington CPA Foundation Accounting Scholarship

George J. Waterman Memorial Scholarship

Svetlana Ageyev Western Washington University

16

WashingtonCPA Summer 2018

Marwa Alwatter University of Washington - Bothell

Washington CPA Foundation Accounting Scholarship Sunshine Camille Arcilla University of Washington

Washington CPA Foundation Accounting Scholarship Caitlyn Aune Washington State University

Washington CPA Foundation Accounting Scholarship Nathan Bagley Washington State University

www.wscpa.org


WASHINGTON CPA FOUNDATION

True Blue Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Sean Benson University of Washington - Tacoma

Gurcharan Bir (Sharan) University of Washington

Olivia Bratcher Washington State University

www.wscpa.org

Jordan Cain Whitworth University

Lynn Chaffee University of Washington

Ted Chan University of Washington

Anthony Chen Washington State University

Vivian Chin University of Washington

Ryan Curtis Western Washington University

WashingtonCPA Summer 2018

17


WASHINGTON CPA FOUNDATION

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Clark Nuber Accounting Scholarship

Peterson Sullivan Accounting Scholarship

Levi Detrich Whitworth University

Ashley Do University of Washington

Nicole Dowding Seattle University

18

WashingtonCPA Summer 2018

Aileen Duong Gonzaga University

Daniel Duran Western Washington University

Abigail Edelman Seattle University

Washington CPA Foundation Accounting Scholarship

Yankuba Faal Central Washington University - Lynnwood

Christina Gehrke, CPA City University (Doctoral Candidate)

Tomoko Hatao Central Washington University - Des Moines

www.wscpa.org


WASHINGTON CPA FOUNDATION

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Rich Jones Accounting Scholarship by Deloitte

Washington CPA Foundation Accounting Scholarship Yong Tong Huang Seattle University

Washington CPA Foundation Accounting Scholarship

Akilah Johnson Washington State University - Vancouver

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Tianna Helm Gonzaga University

Richard Herrera University of Washington

Noah Holmes University of Washington

www.wscpa.org

Teresa Hu Seattle University

Deann Iman University of Washington - Tacoma

Katie Joens Washington State University

Claire Kerbs University of Washington - Tacoma

WashingtonCPA Summer 2018

19


WASHINGTON CPA FOUNDATION

Roy J. Polley Memorial Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

PwC Accounting Scholarship

Roy J. Polley Memorial Scholarship

Tyler Kert Central Washington University

Caedyn Kimble Seattle University

Katie Layman University of Washington - Bothell

20

WashingtonCPA Summer 2018

Jennifer Lo University of Washington

Medie Luzemba University of Washington

Kathryn Madden University of Washington

Washington CPA Foundation Accounting Scholarship Kate Monteith Central Washington University

Enthanu Moos (Mitchell) University of Washington

Amanda Morales Menchu Washington State University

www.wscpa.org


WASHINGTON CPA FOUNDATION

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

CliftonLarsonAllen Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Megan Myers University of Washington

Jackson Njoroge Central Washington University - Des Moines

Alexandria Ott University of Washington

www.wscpa.org

Valerie Patrick Central Washington University

Jaden Phan Seattle University

Anna Podany Seattle University

Ramsey Qutob University of Washington

Ethan Reiniger University of Washington - Bothell

Chante Riley Centralia College

WashingtonCPA Summer 2018

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WASHINGTON CPA FOUNDATION

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Shimer Family Foundation Scholarship (on behalf of Deloitte) Kourtney Schott Gonzaga University

Roy J. Polley Accounting Scholarship

Seeyoung Seong University of Washington - Bothell

Ernst & Young Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Chase Ronderos Gonzaga University

Vladislav Rudenko University of Washington

Preetpal Sangha University of Washington

22

WashingtonCPA Summer 2018

Emily Schmidt Gonzaga University

Nathan Schuler University of Washington

Josephine Schultz Whitworth University

Leslie Simpson St. Martin’s University

www.wscpa.org


WASHINGTON CPA FOUNDATION

Sambataro Family Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

KPMG Accounting Scholarship

Roy J. Polley Memorial Scholarship Katherine Walter Seattle Pacific University

Washington CPA Foundation Accounting Scholarship

John Wollam Washington State University - Vancouver

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Washington CPA Foundation Accounting Scholarship

Lindsey Stover Seattle Pacific University

Katie Tang University of Washington

Erin Thomason Washington State University - Tacoma

www.wscpa.org

Mason Villarma Gonzaga University

Zoey Wang University of Washington

Steven Whitman University of Washington

Sai Yang University of Washington

WashingtonCPA Summer 2018

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WASHINGTON CPA FOUNDATION

is pleased to announce successful completion of litigation support re

MINORITY SHAREHOLDER v. WINERY / VINEYARD Washington CPA Foundation Accounting Scholarship Joy Yao University of Washington - Bothell

Expert for Plaintiff’s counsel in connection with shareholder dispute. Prepared valuation of business entity, conducted forensic accounting to determine minority oppression evidence, and prepared trial exhibits in anticipation of settlement or trial.

William N. Holmes CPA / ABV / CVA / CFE Forensic Accounting ● Economic Damages ● Valuations Commercial Litigation ● Full Service Public Accounting Accounting and Tax Malpractice Litigation Board of Accountancy Investigations

Moss Adams Accounting Scholarship

7128 SW Gonzaga Street, Suite 100 ● Portland, OR 97223 503.270.5400 ● www.pdxcpas.com

Cassidi Young Western Washington University

Help Select Next Year’s Scholarship Recipients JOIN THE SCHOLARSHIP REVIEW TEAM Do you want to help give away over $300,000 in scholarships? Are you interested in helping students achieve their dream of becoming a CPA? Are you available during February and March to participate in online training and review scholarship applications? Join the Washington CPA Foundation’s Scholarship Review Team! Email foundation@wscpa. org for more details.

24

Trying to catch the best CPA talent you can?

Looking to reel in a new job opportunity? Try dropping your line at the WSCPA Job Board. www.wscpa.org/job-board

WashingtonCPA Summer 2018

www.wscpa.org


ADVOCACY

Advocacy at Work: The Greatest Bill in the History of Great Bills By Ashley Kittrell, WSCPA Government Relations Coordinator

D

espite what Schoolhouse Rock would have you believe, passing legislation is not an easy task. The legislative process is designed so that bills fail. At the end of the last official day of session on March 8, an estimated 1,400 bills were introduced in the legislature. Only 300 passed and were sent to the Governor’s office for signature to officially become law. Bracing from a long 2017 session that lasted 105 days and three additional special sessions each 30 days long, the legislature prepared itself for 60 days of nonstop activity, fearing another ominous series of special sessions if they failed to pass supplemental budgets and resolve key issues such as McCleary and Hirst. In spite of the bleak introduction, this past legislative session was a successful one for the WSCPA. Of the 300 bills that passed, WSCPA-sponsored House Bill 2468 was among them. Effective June 7, this groundbreaking initiative allows accounting firms in British Columbia to perform attest or compilation services for businesses in Washington State that are substantially or wholly owned by a Canadian entity. It wasn’t something that just happened overnight, however. The Washington State Board of Accountancy and the British Columbia Chartered Professional Accountants have been in collaboration for several years and signed a memorandum of understanding and cooperation in 2015. The months leading up to the 2018 Legislative Session were filled with meetings with WSCPA lobbyist Lisa Thatcher, calls with the Code Reviser’s Office, preparing talking points, asking members to testify, and marking our calendars with the Senate and House cutoff deadlines. After a bill is introduced in the chamber of origin, it is referred to a corresponding committee for hearing and public testimony. The great thing about

www.wscpa.org

committee hearings is that you never know when they’re scheduled until a few days before, a week at most. We learned on January 9 that the hearing for HB 2468 was scheduled for January 17, which was, coincidentally, the same date as the first official WSCPA Hill Day. After HB 2468 passed in the House with co-sponsor Representative Steve Kirby’s declaration that this “may be the greatest bill in the history of great bills” and memorable mic drop, it was sent to the Senate to undergo the same process. There, our bill passed at the last minute in the Senate Labor and Commerce Committee hearing. As quickly as things move in the Legislature, it can also be a painstaking process of “hurry up and wait.” From February 15 to March 2, HB 2468 sat waiting to pass in the Senate. The cutoff date for bills from the opposite chamber was March 2. If it didn’t pass in the Senate, it would be deemed “dead” for the rest of the session unless extraordinary means were taken. On the morning of March 2, the words “House Bill 2468” flashed on the Senate floor monitors notifying viewers which bill would be heard next.As quickly as it appeared, it disappeared and a different bill title replaced it. After a few tense moments, HB 2468 passed the Senate and headed to the Governor’s desk. On March 22, several WSCPA members, the Executive and Deputy Direc-

tor of the Board of Accountancy, and the Assistant Attorney General attended the signing of HB 2468. Effective June 7, accounting firms in B.C. will have the ability to perform attest or compilation engagements for subsidiaries that are licensed and registered in Washington. In addition to lowering audit costs for small businesses, this initiative strengthens our relationship with our neighbor to the north, and we are optimistic that B.C. will pass similar legislation allowing Washington State accounting firms to provide the same services across the border. We owe the successful passage of HB 2468 to the legislators who sponsored and supported it as well as the numerous WSCPA members who took time out of their busy schedules to call their legislators, attend Hill Day, and travel to Olympia to testify. Ashley Kittrell is the WSCPAxGovernment Relations Coordinator. You can contact her at akittrell@wscpa.org or (425) 586-1150.

WashingtonCPA Summer 2018

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CLIENT RECORDS

Washington State Board of Accountancy Rules on Electronic Records: A CPA’s Responsibilities in Complying with Record Requests By Mark Hugh, CPA

R

ecord requests, especially by former clients, create high risk. Every year the Washington State Board of Accountancy (WBOA), because of client complaints, disciplines multiple CPAs who fail to follow the minimum requirements in the WBOA’s rule to return client records. With every record request, a CPA should carefully review and follow the minimum requirements of Board rule WAC 4-30-051.

26

“Client provided records” are accounting or other records belonging to the client that were provided by or on behalf of the client. “Client records prepared by the licensee” are accounting or other records (for example, tax returns, general ledgers, subsidiary journals, and supporting schedules such as detailed employee payroll records and depreciation schedules) that the CPA was engaged to prepare for the client. “Supporting records” are information not reflected in the client’s books and records that are otherwise not available to the client with the result that the client’s financial information is incomplete. For example, supporting records include adjusting, closing, combining or consolidating journal entries (including computations supporting such entries), that are produced during an engagement. “Licensee working papers” include, but are not limited to, audit programs, analytical review schedules, statistical sampling results, analyses, and schedules prepared by the client at the request of the CPA. WashingtonCPA Summer 2018

© iStock by vinnstock

Often client records requests are for electronic records. Under WBOA rules there are four types of records, all which may or may not exist electronically:

Minimum Client Record Request Specific Rules Relating to Electronic Requirements Records

When a client or former client makes a request for records, the following guidelines must be adhered to: • •

• •

Client provided records in the custody or control of the CPA must be returned to the client. Client records prepared by the licensee must be provided to the client, except that client records prepared by the licensee may be withheld if the preparation of such records is not complete. Supporting records relating to a completed and issued work product must be provided to the client. If any of these records have been previously provided to the client, the CPA is not required to give them again. And, a CPA is not required to give a client copies of licensee working papers. The CPA can give additional copies to the client or former client, or the CPA can provide their licensee working papers, but it is discretionary and not a requirement.

Additional rules apply to records that exist electronically. The CPA should make a reasonable effort to provide the required information and data to the client in a format useable by the client to avoid the cost to the client of duplicate reentry. The CPA is not required to convert records that are not in electronic format to electronic format. However, if the client requests records in a specific format and the CPA was engaged to prepare the records in that format, the client’s request should be honored. And, that if electronic records exist in a certain format, the CPA is required to provide them in that electronic format and cannot supplant existing electronic records with a different format. A commonly requested electronic record is a QuickBooks data file.The data file is considered client records prepared by the licensee. Because each recorded transaction or entry creates a separate completed client record, the client is entitled to the data file. Some electronic records are a combination of different types of records www.wscpa.org


CLIENT RECORDS

under the Board’s rule. For example, a tax return data file may contain depreciation data as well as review notes and internal research during the return preparation process by the CPA. The depreciation data is considered client records prepared by the licensee, but the review notes and research are considered licensee working papers. When a client requests the tax return data file, they are entitled to the depreciation data, but they are not entitled to the licensee working papers. If the CPA does not want to convert the depreciation data to a format useable by the client, they should give the client the entire tax return data file, as it is always permissible to give more than the minimum required records. If the CPA wants to limit the

information to just the depreciation data, the minimum, they should extract or convert just that data into a format useable by the client, such as Excel. Similarly, many CPAs have self-developed Excel spreadsheets used internally to assist in the preparation of their work product and consider these spreadsheets their intellectual property. The client data in the spreadsheet is considered client records prepared by the licensee, but the Excel spreadsheet is considered licensee working papers. When the client requests records that exist electronically, they are entitled to the data but they are not entitled to the tool. Excel is a programming tool and the CPA is not required to give a copy of their electronic spreadsheet. In many

of these cases the data was already provided to the client as part of the original issued work product and the CPA is not required to provide it a second time, electronically or otherwise.

Mark Hugh, CPA, is the principal of Mark Hugh PLLC. He is a CPA member ofxthe WashingtonxState BoardxofxAccountancy. You can contact him atxmark@ markhugh.com.

Do you have experience teaching CPE? The WSCPA is seeking qualified CPE instructors. If you have previous experience teaching CPE and enjoy teaching, contact us!

For more information, contact Lois Swenson-Grudt, WSCPA Director of Education, (425) 586-1136 lswenson-grudt@wscpa.org

www.wscpa.org

WashingtonCPA Summer 2018

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© Lincoln & Lucy Photography

CYBERSECURITY

PHOTO ALBUM

2018 Foundation Reception at WSCPA Learning Center

© Lincoln & Lucy Photography

2018 Governmental Accounting and Auditing Conference at the SeaTac Airport Conference Center

© Lincoln & Lucy Photography

© Lincoln & Lucy Photography

Kimberly Scott and Monette Anderson after being presented with UW Bothell’s Certificate of Appreciation, celebrating 5 years of partnership with the WSCPA.

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Kimberly Ellison-Taylor speaking at the 2018 Annual Meeting at Meydenbauer Center.

WashingtonCPA Summer 2017

2018 Women’s Leadership Summit at Meydenbauer Center

www.wscpa.org


Receiving too much email? Update your interests! The WSCPA wants to send you content that is relevant to your specific needs. We tailor our content for you based on your interests. To update your interests, go to www.wscpa.org/mywscpa You can also click “Update My Interests� at the bottom of any WSCPA email. www.wscpa.org

WashingtonCPA Summer 2017

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WE START BY LENDING AN EAR. We take time to understand your business needs, so we can help solve them. No two businesses are alike. So cookie cutter loans won’t cut it. At Columbia Bank, we work closely with you from the beginning of the loan process to make sure we’re setting you up with the right loan to reach your unique business goals. Which means we do something other banks don’t always do—listen. Visit ColumbiaBank.com.

Member FDIC

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Equal Housing Lender

WashingtonCPA Summer 2018

www.wscpa.org


EVENTS

Chapter & Networking Events www.wscpa.org/chapters Date

Event

Code

Location

Bellingham Area Chapter Aug 16

Bellingham Member Appreciation Wine Tasting Cruise, 19CHBLAU16 San Juan Cruises 6-8pm Seattle/Bellevue Area Chapter Aug 29 Sep 19

Seattle/Bellevue Chapter Board Meeting, 11:30am - 12:30pm 2018 September Sounders Match, 6-9pm

19CHSBAU29 Conference Room 19CHBVST19 CenturyLink Field (Seattle)

Spokane Area Chapter Sep 18 Spokane Chapter Board Meeting, 4-5 pm Tacoma Area Chapter

19CHSPST18

Sep 13

19CHTAST05 Dystopian Brewing

Tacoma Chapter Board Meeting, 4:30-5:30pm

Imprezzio

2018 MEMBERS’ RECEPTIONS

The WSCPA is making a big change this year. For your convenience, instead of one members’ reception, we’re having five! Look for one closest to where you live and come meet and mingle with your fellow CPAs. There is no cost to attend for members, but registration in advance is required.

Tacoma Aug 15, 6-8:30pm C I Shenanigans Kirkland Aug 16, 6-8:30pm Woodmark Hotel Yacht Club & Spa Spokane Sep 26, 5:30-7:30pm Nectar Catering and Events Yakima Sep 27, 5:30-7:30pm Yakima Steak Company

Learn more at www.wscpa.org/receptions www.wscpa.org

Bellingham Nov 8, 5:30-7:30pm Hotel Bellwether WashingtonCPA Summer 2018

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WHAT’S BETTER THAN CALLING ANY TIME YOU NEED ADVICE ABOUT PRACTICE SUPPORT AND RISK MANAGEMENT?

REACHING KNOWLEDGEABLE EXPERTS. CAMICO® policyholders know that when they call us, they’ll speak directly with in-house CPAs, JDs and other experts. We have dedicated hotlines for loss prevention, tax, and accounting and auditing issues. You can call as often as you need and consult with experienced specialists — all free of charge. No one knows more about the profession, because we provide Professional Liability Insurance and risk management for CPAs only — it’s all we’ve done for more than 31 years.

Connect with CAMICO. Sign up for CAMICO Connection — our monthly enewsletter with risk management tips and articles. www.camico.com/camico-connection

Accountants Professional Liability Insurance may be underwritten by CAMICO Mutual Insurance Company or through CAMICO Insurance Services by one or more insurance company subsidiaries of W. R. Berkley Corporation. Not all products and services are available in every jurisdiction, and the precise coverage afforded by any insurer is subject to the actual terms and conditions of the policies as issued. ©CAMICO Services, Inc., dba CAMICO Insurance Services. All Rights Reserved.

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WashingtonCPA Summer 2017

CAMICO is an affinity partner of

CAMICO Harris Hauptman Senior Account Executive T: 800.652.1772 Ext. 6727 E: hhauptman@camico.com W: www.camico.com

www.wscpa.org


CPE Digest The WSCPA Prix Fixe CPE Series is a unique program that delivers convenient CPE in the form of one-hour webinars on a variety of topics. Each webinar will be held at noon Pacific Time on a Friday, so plug in your headphones, grab a snack, and tune in for a relaxing review of the topic du jour. Topics include: • • • • • • • •

The ABCs of Blockchain Employee Benefits Sailing the Seas of Sales Tax Loss Prevention Principles Fraud: Find It and Fight It New Year’s Tech Resolutions Business Innovation Washington State Economic Outlook • International Taxation • Washington Legislative Update

CYBERSECURITY

Prix Fixe CPE WEBINAR SERIES

And much, much more! For more info or to register, go to www.wscpa.org/cpe/prix-fixe-cpeseries

The Washington Society of CPAs is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org For information on WSCPA CPE policies, visit www.wscpa.org/cpe/cpe-policies or call 425.644.4800

www.wscpa.org/store

www.wscpa.org

WashingtonCPA Summer 2017

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EDUCATION AND EVENTS Date

CPE Credits

#

Course

Code

EVENTS BY SUBJECT WSCPA education and events scheduled for July - October 2018 are listed below, chronologically by subject. Using the online CPE & Event Catalog at www.wscpa.org/store, you can search by other parameters.

NEW CPE events added throughout year to: www.wscpa.org/store

LEARN MORE To view complete course details, please visit the CPE & Event Catalog at www.wscpa.org/store. Date

CPE Credits

#

Course

Location

WSCPA NonAICPA Member Member Member Discount Fee Fee

Type

NEED HELP finding a CPE program? Call (800) 272-8273 or (425) 644-4800.

Code

Type

Location

WSCPA NonAICPA Member Member Member Discount Fee Fee

Accounting & Auditing 7/23

8

GAAP Update WEBCAST, 8:30am - 4pm

19WBCJL23B

245

375

Webcast

7/24

8

Deception, Embezzlement and Fraud WEBCAST, 8:30am - 4pm

19WBCJL24B

245

375

Webcast

7/25

3

Preventing Small Business Fraud WEBCAST, 9am - 12pm

19WBAJL25A

99

129

Webcast

7/25

2

Risk Assessment Deep Dive: How to Avoid Common Missteps WEBCAST, 10am - 12pm

19WBBJL25A

99

129

Webcast

7/25

8

Corporate Governance, Fraud and Control: Setting the Strategy and Executing it Efficiently WEBCAST, 8:30am - 4pm

19WBCJL25B

245

375

Webcast

7/26

4

FASB’s New Revenue Recognition Standard ASC 606 WEBCAST, 9am - 1pm

19WBAJL26A

129

159

Webcast

7/26

8

Effective Workpaper Techniques: Building a Better Workpaper WEBCAST, 8:30am - 4pm

19WBCJL26B

245

375

Webcast

7/27

8

From Discovery to Trial: Working a Fraud Case WEBCAST, 8:30am - 4:30pm

19WBCJL27A

245

375

Webcast

7/27

4

Shorten Month End - Apply Lean Thinking to Your Month-End Closing Process WEBCAST, 7am - 11am

19WBAJL27A

139

169

Webcast

7/30

4

Financial and Tax Accounting for S Corporations WEBINAR, 7am - 11am

19WNCJL30A

129

149

Webcast

7/31

8

Financial Statement Analysis: Unraveling the Mystery For Management WEBCAST, 19WBCJL31A 8:30am - 4pm

245

375

Webcast

8/1

4

Who Stole My Balance Sheet: The FASB Research Project Continues WEBCAST, 7am - 11am

19WBAAU01A

129

159

Webcast

8/1

8

Financial Reporting:Your Guide to Reading Financial Reports WEBCAST, 8:30am - 4pm

19WBCJL12A

245

375

Webcast

8/2

8

Leases: Present and Future WEBCAST, 8:30am - 4pm

19WBCJL13A

245

375

Webcast

8/2

8

Fresh Start, Fair Value and Impairment Accounting WEBCAST, 8:30am - 4pm

19WBCAU02A

245

375

Webcast

8/3

4

Fiduciary Accounting for Estates and Trusts WEBCAST, 7am - 11am

19WBAAU03A

129

159

Webcast

8/3

8

Revenue: Present and Future WEBCAST, 8:30am - 4pm

19WBCJL16A

245

375

Webcast

8/6

4

Fraud and Cash Receipts: Common Frauds and Internal Controls WEBCAST, 10am - 2pm

19WBBAU06A

159

199

Webcast

8/7

4

FASB’s New Lease Accounting Standard WEBCAST, 11am - 3pm

19WBAAU07B

129

159

Webcast

8/8

2

Use Performance Metrics: Improve Planning and Control WEBCAST, 7am - 9am

19WBAAU08B

79

109

Webcast

8/13

8

GAAP Update WEBCAST, 8:30am - 4pm

19WBCAU13A

245

375

Webcast

8/14

4

Financial and Tax Accounting for S Corporations WEBINAR, 10am - 2pm

19WNCAU14A

129

149

Webcast

8/15

8

Audit Standards Update: Clarifying Risk Assessment WEBCAST, 8:30am - 4pm

19WBCAU15A

245

375

Webcast

8/16

8

The Accountant’s Role in Mergers and Acquisitions WEBCAST, 8:30am - 4pm

19WBCAU16A

245

375

Webcast

8/16

8

Compilations and Reviews: Risks, Procedures and Fraud WEBCAST, 8:30am 4pm

19WBCAU16B

245

375

Webcast

8/17

1

Single Audit… It’s Complicated! WEBINAR, 12pm - 12:50pm

19LLAU17

29.99

49.99

Webinar

8/17

8

Cash and Credit Management WEBCAST, 8:30am - 4pm

19WBCAU17B

245

375

Webcast

8/21

2

Risk Assessment Deep Dive: How to Avoid Common Missteps WEBCAST, 10am - 12pm

19WBBAU21A

99

129

Webcast

8/23

8

Financial Performance Reporting WEBCAST, 8:30am - 4pm

19WBCAU23A

245

375

Webcast

S

 Non-tech credits | E Ethics credits |  Conference | Y Yellow Book | C CFP | l Chapter event | S Season Ticket/Coupons N/A |

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WashingtonCPA Summer 2018

Networking event

www.wscpa.org


EDUCATION AND EVENTS Date

CPE Credits

#

Course

Code

WSCPA NonAICPA Member Member Member Discount Fee Fee

Type

Location

Accounting & Auditing 8/24

8

Accounting Fraud WEBCAST, 8:30am - 4pm

19WBCAU24B

245

375

Webcast

8/24

2

Boost Your Bottom Line: Reduce Internal Fraud, Theft & Abuse WEBINAR, 11am - 1pm

19WNCAU24B

79

99

Webcast

8/27

8

Common Frauds and the Internal Controls Designed to Prevent and Detect Them WEBCAST, 8:30am - 4pm

19WBCAU27B

245

375

Webcast

8/28

8

Review of Significant Accounting Topics WEBCAST, 8:30am - 4pm

19WBCAU28A

245

375

Webcast

8/29

8

Understanding the Complexities of Fraud in Order to Develop Ways to Mitigate Risk WEBCAST, 8:30am - 4pm

19WBCAU29A

245

375

Webcast

9/4

4

Applying Professional Skepticism in an Audit WEBCAST, 10am - 2pm

19WBBST04A

159

199

Webcast

9/6

4

Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls WEBCAST, 10am - 2pm

19WBBST06A

159

199

Webcast

9/7

4

Fraud and Cash Receipts: Common Frauds and Internal Controls WEBCAST, 10am - 2pm

19WBBST07A

159

199

Webcast

9/7

2

Procure-to-Pay Fraud: Detection and Prevention Best Practice WEBINAR, 12pm - 2pm

19WNCST07A

79

99

Webcast

9/7

2

Commonly Missed Analytical Procedures WEBINAR, 9am - 11am

19WNCST07B

79

99

Webcast

9/11

4

Financial and Tax Accounting for S Corporations WEBINAR, 10am - 2pm

19WNCST11B

129

149

Webcast

9/12

4

Fiduciary Accounting for Estates and Trusts WEBCAST, 7am - 11am

19WBAST12A

129

159

Webcast

9/12

8

Deception, Embezzlement and Fraud WEBCAST, 8:30am - 4pm

19WBCST12A

245

375

9/13

8

Annual Update and Practice Issues for Preparation, Compilation, and Review Engagements with Chris Gehrke, 8am - 4pm

19CORUST13

305

405

-30

Bellevue

9/13

8

Annual Update & Practice Issues for Preparation, Compilation, and Review Engagements with Chris Gehrke WEBCAST, 8am - 4pm

19WWCORUST

295

395

-30

Webcast

9/13

2

Fiduciary Accounting for Estates and Trusts WEBINAR, 10am - 12pm

19WNCST13A

79

99

9/13

4

FASB’s New Revenue Recognition Standard ASC 606 WEBCAST, 11am - 3pm

19WBAST13A

129

159

9/14

8

U.S. GAAP: Review For Business & Industry with Chris Gehrke WEBCAST, 8am - 4pm

19WWFASBIS

295

395

9/14

8

Accounting Analysis Basics WEBCAST, 8:30am - 4pm

19WBCST14A

245

375

9/14

8

U.S. GAAP: Review For Business & Industry with Chris Gehrke, 8am - 4pm

19FASBIS14

305

405

9/17

4

Preparation, Compilation, and Review Engagements: Update and Review WEBCAST, 7:30am - 11:30am

19WBBST17A

159

199

Webcast

9/19

4

Shorten Month End - Apply Lean Thinking to Your Month-End Closing Process WEBCAST, 11am - 3pm

19WBAST19A

139

169

Webcast

9/20

2

Boost Your Bottom Line: Reduce Internal Fraud, Theft & Abuse WEBINAR, 12pm - 2pm

19WNCST20A

79

99

Webcast

9/21

4

Audit Workpapers: Reviewing Field Work WEBCAST, 10am - 2pm

19WBBST21A

159

199

Webcast

9/21

8

SSARS Codification: Preparation, Compilation and Review of Financial Information WEBCAST, 8:30am - 4:30pm

19WBCST21A

245

375

Webcast

9/21

2

FASB’s New Lease Accounting Standard WEBINAR, 8am - 10am

19WNCST21B

79

99

Webcast

9/24

4

FASB’s New Lease Accounting Standard WEBCAST, 7am - 11am

19WBAST24A

129

159

Webcast

9/24

4

Statement of Cash Flows: Preparation, Presentation, and Use WEBCAST, 7:30am - 11:30am

19WBBST24A

159

199

Webcast

9/24

8

CFO Series: Technical Competence WEBCAST, 8am - 4pm

19WWCFOST

295

395

Webcast

9/24

8

CFO Series: Technical Competence, 8am - 4pm

19CFOST24

305

405

Bellevue

9/25

8

Limited-Scope Audits of 401(k) Plans WEBCAST, 8:30am - 4pm

19WBCST25A

245

375

Webcast

9/26

8

Private Company Accounting: New Challenges, New Directions WEBCAST, 8:30am - 4pm

19WBCST26A

245

375

Webcast

9/27

8

Implementing and Maintaining an Internal Control System WEBCAST, 8:30am - 4pm

19WBCST27A

245

375

Webcast

10/1

8

Integrating Audit Data Analytics into the Audit Process WEBCAST, 7:30am - 3:30pm

19WBBOC01A

249

319

Webcast

10/3

2

Payments Fraud: Detect & Prevent Check, ACH and P-Card Schemes WEBINAR, 9am - 11am

19WNCOC03B

79

99

Webcast

10/3

8

COSO: ERM for Small and Medium-Sized Enterprises WEBCAST, 8:30am - 4pm

19WBCOC03A

245

375

Webcast

 Non-tech credits | E Ethics credits |  Conference | Y Yellow Book | C CFP | l Chapter event | S Season Ticket/Coupons N/A |

www.wscpa.org

Webcast

Webcast Webcast -30

Webcast Webcast

-30

Bellevue

Networking event

WashingtonCPA Summer 2018

35


EDUCATION AND EVENTS Date

CPE Credits

#

Course

Code

Type

Location

WSCPA NonAICPA Member Member Member Discount Fee Fee

Accounting & Auditing 10/3

4

Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls WEBCAST, 10am - 2pm

19WBBOC03A

159

199

Webcast

10/4

4

Fraud and Cash Receipts: Common Frauds and Internal Controls WEBCAST, 10am - 2pm

19WBBOC04A

159

199

Webcast

10/4

16

Financial Accounting Standards: A Comprehensive Review WEBCAST, 8:30am - 4:30pm

19WBCOC04A

490

650

Webcast

10/5

4

Fraud: Recent Findings, Red Flags and Corruption Scheme WEBCAST, 10am - 2pm

19WBBOC05A

159

199

Webcast

10/8

8

Revenue Recognition: Mastering the New FASB Requirements WEBCAST, 7:30am - 3:30pm

19WBBOC08A

249

319

Webcast

10/8

4

FASB’s New Lease Accounting Standard WEBCAST, 8am - 12pm

19WBAOC08A

129

159

Webcast

10/9

16

Auditing Standards: A Comprehensive Review WEBCAST, 8:30am - 4pm

19WBCOC09A

490

650

Webcast

10/10

4

Who Stole My Balance Sheet: The FASB Research Project Continues WEBCAST, 7am - 11am

19WBAOC10B

129

159

Webcast

10/10

4

Accounting’s Perfect Storm: A Moving Target! WEBCAST, 11am - 3pm

19WBAOC10A

129

159

Webcast

10/10

1

CR²: Comp & Review Review WEBINAR, 12pm - 12:50pm

19LLOC10

29.99

49.99

10/11

8

Construction Contractors: Accounting, Auditing, and Tax WEBCAST, 8am - 4pm

19WWCAATOC

295

395

-30

Webcast

10/11

8

Construction Contractors: Accounting, Auditing, and Tax, 8am - 4pm

19CAATOC11

305

405

-30

Bellevue

10/11

4

Fiduciary Accounting for Estates and Trusts WEBCAST, 9am - 1pm

19WBAOC11B

129

159

Webcast

10/11

4

FASB’s New Revenue Recognition Standard ASC 606 WEBCAST, 11am - 3pm

19WBAOC11A

129

159

Webcast

10/12

8

U.S. GAAP: Review For Business & Industry WEBCAST, 8am - 4pm

19WWFASBIO

295

395

-30

Webcast

10/12

8

U.S. GAAP: Review For Business & Industry, 8am - 4pm

19FASBIOC

305

405

-30

Bellevue

10/15

8

Key Ratio Analysis WEBCAST, 8:30am - 4pm

19WBCOC15A

245

375

Webcast

10/17

2

Fiduciary Accounting for Estates and Trusts WEBINAR, 8am - 10am

19WNCOC17B

79

99

Webcast

10/17

8

FASB and AICPA Update: Practical Guidance WEBCAST, 8:30am - 4pm

19WBCOC17A

245

375

Webcast

10/17

2

Revenue Recognition—Risks NOT in the New Standard WEBINAR, 11am - 1pm

19WNCOC17A

79

99

Webcast

10/18

8

A&A Hot Topics: Getting A Grasp On The Big Issues Facing The Industry, 8am - 4pm

19AAYROC18

320

420

Bellevue

10/18

2

Defective Compensation Systems: When Bonuses and Incentives Go Bad WEBINAR, 12pm - 2pm

19WNCOC18A

79

99

Webcast

10/18

8

Compilations and Reviews: Risks, Procedures and Fraud WEBCAST, 8:30am - 4pm

19WBCOC18B

245

375

Webcast

10/19

8

Statement of Cash Flows: Preparation and Analysis Workshop WEBCAST, 8:30am - 4:30pm

19WBCOC19B

245

375

Webcast

10/19

8

Compilations, Reviews, and New Preparations: Engagement Performance and Annual Update, 8am - 4pm

19CRAUOC19

320

420

Bellevue

10/23

8

Audit Standards Update: Clarifying Risk Assessment WEBCAST, 8:30am - 4pm

19WBCOC23B

245

375

Webcast

10/23

4

Proper Financial Accounting for Tax Driven Entities WEBCAST, 8am - 12pm

19WBAOC23A

129

159

Webcast

10/24

8

Effective Workpaper Techniques: Building a Better Workpaper WEBCAST, 8:30am - 4pm

19WBCOC24A

245

375

Webcast

10/26

8

Annual Accounting and Auditing Update, 8am - 4pm

19ACAUOC26

320

420

Bellevue

10/29

8

Tax Practitioner’s Guide to Accounting and Reporting Issues WEBCAST, 8:30am - 4pm

19WBCOC29A

245

375

Webcast

10/30

2

Financial Accounting for Related Party Transactions WEBINAR, 7am - 9am

19WNCOC30B

79

99

Webcast

10/31

4

Financial and Tax Accounting for S Corporations WEBINAR, 10am - 2pm

19WNCOC31B

129

149

Webcast

S

Webinar

Business and Industry 7/23

2

Generations at Work: Finding Common Ground WEBCAST, 8am - 10am

19WBAJL23A

79

109

Webcast

7/24

3

Skillful Negotiations: Get the Most from Your Banker, Customers,Vendors and Boss WEBCAST, 9am - 12pm

19WBAJL24A

99

129

Webcast

7/27

2

Open Book Management: Making it Work in the Real World WEBINAR, 9am - 11am

19WNCJL27A

79

99

Webcast

8/2

8

Clients for Life: Retain Your Top Clients to Maximize Business Growth WEBCAST, 8:30am - 4pm

19WBCJN11A

245

375

Webcast

 Non-tech credits | E Ethics credits |  Conference | Y Yellow Book | C CFP | l Chapter event | S Season Ticket/Coupons N/A |

36

WashingtonCPA Summer 2018

Networking event

www.wscpa.org


Register at www.wscpa.org/cpe/catalog or page 44

CONFERENCES

2018 Conferences Great topics. Phenomenal speakers. Opportunities too amazing for you to miss! Aug. 10

Farm Tax Conference

Oct. 16

Construction Industry Conference

Oct. 29-30

Pacific Tax Institute

Nov. 5

Accounting & Auditing Conference

Nov. 15-16 Not-for-Profit & Health Care Conference Dec. 10-11

Technology Conference

Dec. 17

Fraud Conference

webcast available REGISTER NOW www.wscpa.org/conferences | (425) 644-4800 www.wscpa.org

WashingtonCPA Summer 2018

37


EDUCATION AND EVENTS Date

CPE Credits

#

Course

Code

Type

Location

WSCPA NonAICPA Member Member Member Discount Fee Fee

Business and Industry 8/2

2

Grow’em: Next Practices in Diverse Development WEBINAR, 9am - 11am

19WNCAU02A

79

99

Webcast

8/3

2

Avoid Failures: Succeed Through Experimentation WEBINAR, 8am - 10am

19WNCAU03A

79

99

Webcast

8/7

2

Streamlining GDPR: Lessons from the Field WEBCAST, 10am - 12pm

19WBBAU07A

99

129

Webcast

8/9

1

Controller Series: Leadership & the Tone at the Top WEBCAST, 1pm - 2pm

19WBBAU09A

35

45

Webcast

8/10

8

Leadership Skills Training WEBCAST, 8:30am - 4pm

19WBCAU10A

245

375

Webcast

8/10

1

Controller Series: Inflation, Deflation & Stagflation WEBCAST, 9am - 10am

19WBBAU10A

35

45

Webcast

8/15

2

Cash Conversion Cycle: Tools and Techniques WEBINAR, 9am - 11am

19WNCAU15A

79

99

Webcast

8/17

8

Financial Statement Analysis WEBCAST, 8:30am - 4pm

19WBCAU17A

245

375

Webcast

8/20

2

How to Build a Culture of Engagement that Maximizes Trust, Accountability, and Performance WEBCAST, 9am - 11am

19WBBAU20B

75

90

Webcast

8/21

8

The Top Ten Business Myths WEBCAST, 8:30am - 4pm

19WBCAU21A

245

375

Webcast

8/24

8

Personal Financial Statements WEBCAST, 8:30am - 4pm

19WBCAU24A

245

375

Webcast

8/29

2

Get’em: Next Practices in Diverse Recruitment WEBINAR, 1pm - 3pm

19WNCAU29A

79

99

Webcast

8/29

2

Effective Networking: Energize Your Career WEBINAR, 9am - 11am

19WNCAU29B

79

99

Webcast

8/30

2

Keep’em: Next Practices in Diverse Retention WEBINAR, 1pm - 3pm

19WNCAU30A

79

99

Webcast

8/30

2

Leadership Skills for Peak Performance in 21st Century WEBINAR, 8am - 10am

19WNCAU30B

79

99

Webcast

8/31

2

Open Book Management: Making it Work in the Real World WEBINAR, 8am - 10am

19WNCAU31A

79

99

Webcast

9/4

4

Employment Law Update: Examining Critical Issues with FMLA, HIPPA, COBRA, ADA and More WEBCAST, 10am - 2pm

19WBBST04B

159

199

Webcast

9/7

1

Become the Leader You Would Follow WEBINAR, 12pm - 12:50pm

19LLST07

29.99

49.99

Webinar

9/11

4

Financial Forecasting: Planning for Success WEBCAST, 10am - 2pm

19WBBST11A

159

199

Webcast

9/14

1

S

Cost Segregation & The Tax Cuts and Jobs Act of 2017 WEBINAR, 12pm - 12:50pm

19LLAU31

29.99

49.99

Webinar

9/18

2

Bouncing Back From Your Busy Season and the Rest of the Year WEBINAR, 8am - 10am

19WNCST18B

79

99

Webcast

9/19

2

Balance Sheet Management: The Least Understood Risk WEBINAR, 9am - 11am

19WNCST19A

79

99

Webcast

9/21

1

Member Exclusive: Advanced Budgeting Balance Sheet & Cash Flow Projections WEBINAR, 12pm - 12:50pm

19LLST21

0

0

Webinar

9/21

2

Cost of Capital: What is It and How to Use it Every Day WEBINAR, 9am - 11am

19WNCST21A

79

99

Webcast

9/24

8

Corporate Finance Checkup: Renovate Your Analytical Toolbox WEBCAST, 8:30am - 4pm

19WBCST24A

245

375

Webcast

9/25

4

Employment Law Update: Reducing Employer Liability WEBCAST, 10am - 2pm

19WBBST25A

159

199

Webcast

9/27

8

Financial Statement Analysis for Managers WEBCAST, 8:30am - 4pm

19WBCST27B

245

375

Webcast

9/28

2

Open Book Management: Making it Work in the Real World WEBINAR, 9am - 11am

19WNCST28B

79

99

Webcast

10/5

4

The Changing Role of the Controller: Advancing from Tactical to Strategic WEBCAST, 10am - 2pm

19WBBOC05B

159

199

Webcast

10/12

2

Cash Conversion Cycle: Tools and Techniques WEBINAR, 9am - 11am

19WNCOC12A

79

99

Webcast

10/17

8

Annual Update for Controllers, 8am - 4pm

19SKSBOC17

305

405

-30

Bellevue

10/17

8

Annual Update for Controllers WEBCAST, 8am - 4pm

19WWSKSBOC

295

395

-30

Webcast

10/17

4

Controller’s Update: Today’s Latest Trends WEBCAST, 10am - 2pm

19WBBOC17A

159

199

10/18

8

Advanced Controller and CFO Skills, 8am - 4pm

19ACCSOC18

305

405

-30

Bellevue

10/18

8

Advanced Controller and CFO Skills WEBCAST, 8am - 4pm

19WWACCSOC

295

395

-30

Webcast

10/19

2

Balance Sheet Management: The Least Understood Risk WEBINAR, 9am - 11am

19WNCOC19A

79

99

10/19

8

Transforming Your Role as Controller to Business Partner WEBCAST, 8am - 4pm

19WWCOBPOC

295

395

-30

Webcast

10/19

8

Transforming Your Role as Controller to Business Partner, 8am - 4pm

19COBPOC19

305

405

-30

Bellevue

10/24

2

Cost of Capital: What is It and How to Use it Every Day WEBINAR, 9am - 11am

19WNCOC24A

79

99

10/25

8

Advanced Business Law for CPAs, 8am - 4pm

19ABLTOC25

305

405

-30

Bellevue

10/25

8

Advanced Business Law for CPAs WEBCAST, 8am - 4pm

19WWABLTOC

295

395

-30

Webcast

S

 Non-tech credits | E Ethics credits |  Conference | Y Yellow Book | C CFP | l Chapter event | S Season Ticket/Coupons N/A |

38

WashingtonCPA Summer 2018

Webcast

Webcast

Webcast

Networking event

www.wscpa.org


EDUCATION AND EVENTS Date

CPE Credits

#

Course

Code

WSCPA NonAICPA Member Member Member Discount Fee Fee

Type

Location

Business and Industry 10/29

8

Current Developments and Best Practices for Today’s CFO, 8am - 4pm

19TCFOOC29

320

420

Bellevue

10/29

8

Current Developments and Best Practices for Today’s CFO WEBCAST, 8am - 4pm

19WWTCFOOC

310

410

Webcast

10/30

8

CFO/Controller’s Roadmap to Organization Success With Integrated Planning, Forecasting and Budgeting, 8am - 4pm

19PLFBOC30

320

420

Bellevue

10/30

8

CFO/Controller’s Roadmap to Organization Success With Integrated Planning, Forecasting and Budgeting WEBCAST, 8am - 4pm

19WWPLFOC

310

410

Webcast

Ethics 8/7

4

E

Washington Ethics and New Developments 2018 WEBCAST, 8am - 12pm

19WBAAU07A

164

194

Webcast

9/6

4

E

Washington Ethics and New Developments 2018 WEBCAST, 8am - 12pm

19WBAST06B

164

194

Webcast

10/4

4

E

Washington Ethics and New Developments 2018 WEBCAST, 8am - 12pm

19WBAOC04A

164

194

Webcast

10/27

4

E

Washington Ethics and New Developments 2018 WEBCAST, 8am - 12pm

19WBAOC27A

164

194

Webcast

10/31

4

E

Washington CPA Ethics and New Developments by Mark Hugh (A WA Requirement) MORNING, 8am - 11:30am

19ETMHC31A

189

239

Bellevue

10/31

4

E

Washington CPA Ethics and New Developments by Mark Hugh (A WA Requirement) AFTERNOON, 12:30pm - 4pm

19ETMHC31P

189

239

Bellevue

Government / Nonprofit 8/4

8

Y

Practical Solutions for Federal Grants Compliance: A Comprehensive Look at the New Uniform Guidance WEBCAST, 7am - 3pm

19WBAAU04A

195

245

Webcast

8/9

2

Y

Performance Auditing Essentials WEBINAR, 11am - 1pm

19WNCAU09A

79

99

Webcast

8/10

4

Y

New Financial Reporting Requirements for Nonprofits WEBCAST, 8am - 12pm

19WBAAU10A

129

159

Webcast

8/20

8

Y

Efficient and Effective HUD Audits: Requirements for Multifamily Housing Projects, 8:30am - 4:00pm

19EHUDA

295

395

Bellevue

8/20

8

Y

Efficient and Effective HUD Audits: Requirements for Multifamily Housing Projects WEBCAST, 8:30am - 4:00pm

19WWEHUDA

245

375

Webcast

9/6

8

Navigating U.S. Government Contracts: Cost Accounting, Compliance & DCAA WEBCAST, 7am - 3pm

19WBAST06A

195

245

Webcast

9/18

2

Implementing New Standards for NFPs WEBCAST, 10am - 12pm

19WBBST18B

99

129

Webcast

9/21

4

Y

New Financial Reporting Requirements for Nonprofits WEBCAST, 8am - 12pm

19WBAST21A

129

159

Webcast

10/5

2

Y

Non-Profit Update: A&A Risks for Controllers and Auditors WEBINAR, 11am - 1pm

19WNCOC05B

79

99

Webcast

10/8

2

Y

Performance Auditing Essentials WEBINAR, 8am - 10am

19WNCOC08B

79

99

Webcast

10/8

2

Y

What You Need to Know to Audit Government Programs WEBINAR, 11am - 1pm

19WNCOC08A

79

99

Webcast

10/9

2

Y

5 Elements of a Finding WEBINAR, 8am - 10am

19WNCOC09B

79

99

Webcast

10/9

2

Y

Audit Methodologies and Documentation WEBINAR, 10am - 12pm

19WNCOC09A

79

99

Webcast

10/16

2

Y

The GAO’s Green Book: Internal Controls WEBINAR, 12pm - 2pm

19WNCOC16A

79

99

Webcast

10/16

2

Y

Single Audit Primer and Update WEBINAR, 9am - 11am

19WNCOC16B

79

99

Webcast

10/22

8

Y

Practical Solutions for Federal Grants Compliance: A Comprehensive Look at the New Uniform Guidance WEBCAST, 8am - 4pm

19WBAOC22A

195

245

Webcast

10/24

4

Y

New Financial Reporting Requirements for Nonprofits WEBCAST, 8am - 12pm

19WBAOC24A

129

159

Webcast

10/25

8

Y

Fraud and Abuse in Not-For-Profit Entities and Governments: Stealing from Everyone, 8am - 4pm

19FANGOC25

320

420

Bellevue

10/29

8

Navigating U.S. Government Contracts: Cost Accounting, Compliance & DCAA WEBCAST, 8am - 4pm

19WBAOC29A

195

245

Webcast

Management Services 8/2

4

Strategic Planning For Small and Medium-Sized Businesses: Moving from Ideas to Action WEBCAST, 11am - 3pm

19WBAAU02B

129

159

Webcast

8/2

4

Enterprise Risk Management for Small and Medium-sized Businesses: Current Perspectives WEBCAST, 7am - 11am

19WBAAU02A

129

159

Webcast

10/24

8

CFO Series: Managing Your Resources, 8am - 4pm

19CFOOC24

305

405

Bellevue

10/24

8

CFO Series: Managing Your Resources WEBCAST, 8am - 4pm

19WWCFOOC

295

395

Webcast

 Non-tech credits | E Ethics credits |  Conference | Y Yellow Book | C CFP | l Chapter event | S Season Ticket/Coupons N/A |

www.wscpa.org

Networking event

WashingtonCPA Summer 2018

39


EDUCATION AND EVENTS Date

CPE Credits

#

Course

Code

WSCPA NonAICPA Member Member Member Discount Fee Fee

Location

Type

Personal Development 7/24

2

Manager vs. Leader – When to be Which and Why WEBCAST, 10am - 12pm

19WBBJL24A

99

129

Webcast

7/30

2

How to Succeed as a First Time Manager, 11am - 1pm

19WBBJL30A

75

90

Webcast

8/1

1

Anticipate Engagement: Motivating the Next Workforce WEBCAST, 9am - 10am

19WBBAU01A

35

45

Webcast

8/8

2

Honing Your Leadership Skills WEBCAST, 10am - 12pm

19WBBAU08A

99

129

Webcast

8/15

0

Members’ Reception Tacoma - Members Only, 6pm - 8:30pm

19NPAU22

0

0

Tacoma

8/16

0

Bellingham Member Appreciation Wine Tasting Cruise, 6pm - 8pm

19CHBLAU16

25

40

Bellingham

8/16

0

Members’ Reception Kirkland - Members Only, 6pm - 8:30pm

19NPAU16

0

0

Kirkland

8/20

2

Financial Storytelling: The Key in Growing Your Organization to the Next Level WEBCAST, 8am - 10am

19WBBAU20A

75

90

Webcast

8/23

2

Coaching and Mentoring WEBCAST, 10am - 12pm

19WBBAU23A

99

129

Webcast

8/24

1

Member Exclusive: Employee Benefits WEBINAR, 12pm - 12:50pm

19LLAU24

0

0

Webinar

9/7

0

Small Firm Career Fair, 10 am - 2 pm

19SFCF07

0

0

Bellevue

9/19

0

2018 September Sounders Match, 6PM - 9pm

19CHBVST19

30

35

Seattle

9/26

0

Members’ Reception Spokane - Members Only, 5:30pm - 7:30pm

19NPST26

0

0

Spokane

9/27

0

Members’ Reception Yakima - Members Only, 6pm - 8:30pm

19NPST27

0

0

Yakima Webcast

l

l

Specialized Knowledge 7/25

8

Business Succession Planning and Exit Strategies WEBCAST, 8:30am - 4pm

19WBCJL25A

245

375

7/25

1

Protecting Your IT Network During a Disaster WEBCAST, 9am - 10am

19WBBJL26A

59

69

Webcast

7/27

1

S

Identity Theft: Spoofing, Scraping, and Scams WEBINAR, 12pm - 12:50pm

19LLJL27

29.99

49.99

Webinar

7/31

2

Optimizing Social Security Benefits for Your Clients, 10am - 12pm

19WBBJL31A

99

129

Webcast

8/3

1

S

Member Exclusive: ABCs of Blockchain WEBINAR, 12pm - 12:50pm

19LLAU03

0

0

Webinar

8/6

2

Blockchain Technology - What Every CPA Should Know WEBINAR, 10am - 12pm

19WNCAU06A

79

99

Webcast

8/10

1

S

CYA (Cover Your Assets) for CPAs WEBINAR, 12pm - 12:50pm

19LLAU10

29.99

49.99

Webinar

8/14

8

C

Social Security Basics and Strategies For Maximizing Benefits WEBCAST, 8:30am - 4pm

19WBCAU14A

245

375

Webcast

8/30

2

KPI Dashboards - The New Financial Reporting Model WEBCAST, 11am - 1pm

19WBBAU30A

99

129

Webcast

9/20

2

KPI Dashboards - The New Financial Reporting Model WEBCAST, 7am - 9am

19WBBST20A

99

129

Webcast

9/28

1

S

Construction: Using R&D as Your Building Blocks! WEBINAR, 12pm - 12:50pm

19LLST28

29.99

49.99

Webinar

10/11

2

Blockchain Technology - What Every CPA Should Know WEBINAR, 8am - 10am

19WNCOC11A

79

99

Webcast

10/16

8

Construction Industry Conference 2018, 8am - 5pm

19CIC

365

465

Sea-Tac

10/16

8

Construction Industry Conference 2018 WEBCAST, 8am - 5pm

19WWCIC

355

455

Webcast

10/19

1

Keeping the Healthcare Industry Healthy: Internal Audit WEBINAR, 12pm - 12:50pm

19LLOC19

29.99

49.99

Webinar

10/22

2

Excel for Accounting Professionals Session 1: Tables and Named References, 8am - 10am

19WBBOC22A

99

129

Webcast

10/22

2

Excel for Accounting Professionals Session 2: Data Validation and Conditional Formatting, 11am - 1pm

19WBBOC22B

99

129

Webcast

10/23

2

Excel for Accounting Professionals Session 4: Conditional Summing and Lookups, 11am - 1pm

19WBBOC23B

99

129

Webcast

10/23

2

Excel for Accounting Professionals Session 3: Workbook Design Principles and Organization, 8am - 10am

19WBBOC23A

99

129

Webcast

10/24

2

Excel for Accounting Professionals Session 6: List Comparisons and Indenting, 11am - 1pm

19WBBOC24B

99

129

Webcast

10/24

8

Mergers and Acquisitions: Fundamentals of Mid-Market Company Sales or Acquisitions WEBCAST, 8:30am - 4pm

19WBCOC24B

245

375

Webcast

10/24

2

Excel for Accounting Professionals Session 5: Error Trapping and Improving Lookups, 8am - 10am

19WBBOC24A

99

129

Webcast

10/25

2

Excel for Accounting Professionals Session 7: Date Driven Workbooks and Concatenation, 8am - 10am

19WBBOC25A

99

129

Webcast

 Non-tech credits | E Ethics credits |  Conference | Y Yellow Book | C CFP | l Chapter event | S Season Ticket/Coupons N/A |

40

WashingtonCPA Summer 2018

Networking event

www.wscpa.org


EDUCATION AND EVENTS Date

CPE Credits

#

Course

Code

WSCPA NonAICPA Member Member Member Discount Fee Fee

Type

Location

Specialized Knowledge 10/25

2

Excel for Accounting Professionals Session 8: Dynamic Headers, Mapping Tables and Error Check, 11am - 1pm

19WBBOC25B

99

129

Webcast

Top 10 Things Financial Planners Need to Know About Estate Planning WEBCAST, 8:30am - 4:30pm

19WBCJL23A

245

375

Webcast

Taxation 7/23

8

7/23

4

Choice of and Formation of Entity WEBCAST, 10am - 2pm

19WBBJL23A

159

199

Webcast

7/23

4

Tax Reform’s Impact on International Business WEBCAST, 10am - 2pm

19WBBJL23B

189

239

Webcast

7/23

2

S Corporations: How to Calculate the Owner’s Basis in S Corporation Stock WEBINAR, 9am - 11am

19WNCJL23A

79

99

Webcast

7/24

8

C

Determining How Much Money You Need to Retire, and Tax Ideas and Money Management in Retirement, 8am - 4pm

19DRMMJL24

320

420

Bellevue

7/24

8

C

Determining How Much Money You Need to Retire, and Tax Ideas and Money Management in Retirement WEBCAST, 8am - 4pm

19WWDRMMJL

310

410

Webcast

7/24

8

C

Retirement Distributions: Planning Options WEBCAST, 8:30am - 4pm

19WBCJL24A

245

375

Webcast

7/25

8

C

Social Security, Medicare, and Prescription Drug Retirement Benefits: What Every Baby Boomer Needs to Know Now WEBCAST, 8am - 4pm

19WWSSRBJL

310

410

Webcast

7/25

8

C

Social Security, Medicare, and Prescription Drug Retirement Benefits: What Every Baby Boomer Needs to Know Now, 8am - 4pm

19SSRBJL25

320

420

Bellevue

7/26

8

Living Trust Administration Workshop WEBCAST, 8:30am - 4pm

19WBCJL26A

245

375

Webcast

7/26

2

Tax Reform Readiness: Top 10 Issues and Opportunities WEBCAST, 10am - 12pm

19WBBJL26B

99

129

Webcast

7/26

8

Comprehensive Guide to Tax Depreciation, Expensing, and Property Transactions WEBCAST, 8am - 4pm

19WWTDAPJL

310

410

Webcast

7/26

2

Partnership Investments - How to Calculate the Owner’s Basis WEBINAR, 10am - 12pm

19WNCJL26A

79

99

Webcast

7/26

8

Comprehensive Guide to Tax Depreciation, Expensing, and Property Transactions, 19TDAPJL26 8am - 4pm

320

420

Bellevue

7/27

2

Tax Reform: The New Qualified Business Income (QBI) Deduction WEBCAST, 10am - 12pm

19WBBJL27B

99

129

Webcast

7/27

8

Corporate Tax Planning: Strategies and Ideas WEBCAST, 8:30am - 4pm

19WBCJL27B

245

375

Webcast

7/30

8

Fundamentals of 1031 Exchanges WEBCAST, 8:30am - 4pm

19WBCJL30A

245

375

Webcast

8/6

8

Passive Activity Losses (PAL): Comprehensive WEBCAST, 8:30am - 4pm

19WBCAU06B

245

375

Webcast

8/6

8

S Corporations: The Fundamentals and More WEBCAST, 8:30am - 4pm

19WBCAU06A

245

375

Webcast

8/8

4

Federal Taxation of Legal Marijuana WEBCAST, 12:30pm - 4pm

19WWGGFTLA

150

200

Webcast

8/8

4

The Tax Cuts and Jobs Act: How YOUR Clients Will Be Affected and What You Should be Doing Now WEBCAST, 8am - 11:30am

19WWGGTCAU

150

200

Webcast

8/8

4

Federal Taxation of Legal Marijuana, 12:30pm - 4pm

19GGFTLAU

155

205

Bellevue

8/8

8

Settled and Approved: Fiduciary Accounting from Start to Finish WEBCAST, 8:30am - 4pm

19WBCAU08A

245

375

Webcast

8/8

4

The Tax Cuts and Jobs Act: How YOUR Clients Will Be Affected and What You Should be Doing Now, 8am - 11:30am

19GGTCJAU8

155

205

Bellevue

8/8

2

Alternative Minimum Tax: A Look at the Modified Rules WEBINAR, 10am - 12pm

19WNCAU08A

79

99

Webcast

8/8

4

State Tax Nexus and New Developments 2018 WEBCAST, 8am - 12pm

19WBAAU08A

129

159

Webcast

C

8/10

8

Farm Tax Conference 2018, 8am - 4pm

19FARM

305

405

Kennewick

8/16

8

Basis Calculations & Distributions For Pass - Thru Entity Owners - Schedule K-1 Analysis WEBCAST, 8am - 4pm

19WWBCADAU

295

395

Webcast

8/16

8

Basis Calculations & Distributions For Pass - Thru Entity Owners - Schedule K-1 Analysis, 8am - 4pm

19BCADAU16

305

405

Bellevue

8/17

8

Passive Activities & Rental Real Estate Income Tax Issues WEBCAST, 8am - 4pm

19WWPAREAU

295

395

Webcast

8/17

8

Passive Activities & Rental Real Estate Income Tax Issues, 8am - 4pm

19PAREAU17

305

405

Bellevue

8/20

16

Partnership Taxation WEBCAST, 8am - 4pm

19WWPTSAU

555

655

Webcast

8/20

16

Partnership Taxation, 8am - 4pm

19PTSAU

565

665

Bellevue

8/20

8

Avoiding Tax Malpractice WEBCAST, 8:30am - 4pm

19WBCAU20A

245

375

Webcast

8/22

8

Best Practices for Tax Income and Expense Recognition WEBCAST, 8:30am - 4pm

19WBCAU22A

245

375

Webcast

 Non-tech credits | E Ethics credits |  Conference | Y Yellow Book | C CFP | l Chapter event | S Season Ticket/Coupons N/A |

www.wscpa.org

Networking event

WashingtonCPA Summer 2018

41


EDUCATION AND EVENTS Date

CPE Credits

#

Course

Code

Type

Location

WSCPA NonAICPA Member Member Member Discount Fee Fee

Taxation 8/24

6

Capitalized Costs and Depreciation WEBCAST, 8am - 2pm

19WBBAU24A

159

199

Webcast

8/27

8

Cost Capitalization A to Z WEBCAST, 8:30am - 4pm

19WBCAU27A

245

375

Webcast

8/30

8

Deal Structure for Mergers and Acquisitions WEBCAST, 8:30am - 4:30pm

19WBCAU30A

245

375

Webcast

8/31

8

Preparing Form 706: The Federal Estate Tax Return WEBCAST, 8:30am - 4pm

19WBCAU31A

245

375

Webcast

9/4

2

After Tax Reform: Taxation of Non-Profits WEBINAR, 8am - 10am

19WNCST04B

79

99

Webcast

9/4

2

After Tax Reform: Individual Tax Update and Recent Developments WEBINAR, 11am - 1pm

19WNCST04A

79

99

Webcast

9/5

2

New Partnership Audit Rules WEBINAR, 7am - 9am

19WNCST05B

79

99

Webcast

9/5

2

Alternative Minimum Tax: A Look at the Modified Rules WEBINAR, 10am - 12pm

19WNCST05A

79

99

Webcast

9/6

8

Federal Tax Update WEBCAST, 8am - 4pm

19WWGGFTU

300

400

Webcast

9/6

8

Federal Tax Update, 8am - 4pm

19GGFTUST6

310

410

Bellevue

9/6

2

A New Look at Partnerships and LLCs WEBINAR, 12pm - 2pm

19WNCST06A

79

99

Webcast

9/7

4

State Tax Nexus and New Developments 2018 WEBCAST, 8am - 12pm

19WBAST07A

129

159

Webcast

9/10

2

After Tax Reform: Real Estate Tax Update: Key Changes for Investors and Owners WEBINAR, 9am - 11am

19WNCST10A

79

99

Webcast

9/11

8

Form 990: Mastering Its Unique Characteristics, 8am - 4pm

19EOF99ST

305

405

9/11

2

After Tax Reform: Taxation of Non-Profits WEBINAR, 7am - 9am

19WNCST11A

79

99

9/11

8

Form 990: Mastering Its Unique Characteristics WEBCAST, 8am - 4pm

19WWEOF99

295

395

9/12

2

After Tax Reform: Tax Depreciation: Current Developments and Update WEBINAR, 10am - 12pm

19WNCST12B

79

99

9/12

8

Form 990: Exploring the Form’s Complex Schedules WEBCAST, 8am - 4pm

19WWF990ST

295

395

9/12

2

After Tax Reform: New Choice of Entity Decision WEBINAR, 7am - 9am

19WNCST12A

79

99

9/12

8

Form 990: Exploring the Form’s Complex Schedules, 8am - 4pm

19F990ST12

305

405

9/14

2

After Tax Reform: Capitalization, Depreciation, and Disposition WEBINAR, 8am - 10am

19WNCST14A

79

99

Webcast

9/17

2

After Tax Reform: Business Tax Update and Recent Developments WEBINAR, 10:30am - 12:30pm

19WNCST17A

79

99

Webcast

9/18

2

Partnership Investments - How to Calculate the Owner’s Basis WEBINAR, 7am - 9am

19WNCST18A

79

99

Webcast

9/18

8

Real Estate Taxation: Cutting Edge Tax Strategies in the Taxation of Real Estate, 8am - 4pm

19GGRETST

310

410

Bellevue

9/18

8

Real Estate Taxation: Cutting Edge Tax Strategies in the Taxation of Real Estate WEBCAST, 8am - 4pm

19WWGGRETS

300

400

Webcast

9/19

8

Corporate Tax Workshop: Get Ready for Busy Season, 8am - 4pm

19WWCWRKST

295

395

-30

Webcast

9/19

8

Corporate Tax Workshop: Get Ready for Busy Season, 8am - 4pm

19CWRKST19

305

405

-30

Bellevue

9/20

2

A New Look at S Corporations WEBINAR, 10am - 12pm

19WNCST20B

79

99

9/20

8

Individual Income Taxation: Critical Tax Compliance and Planning Strategies, 8am - 4pm

19IITFST20

305

405

9/24

2

New Partnership Audit Rules WEBINAR, 12pm - 2pm

19WNCST24B

79

99

Webcast

9/25

2

A New Look at Partnerships and LLCs WEBINAR, 10am - 12pm

19WNCST25A

79

99

Webcast

9/26

8

Asset Protection Strategies, 8am - 4pm

19APSXST26

305

405

Bellevue

9/26

8

Asset Protection Strategies WEBCAST, 8am - 4pm

19WWAPSXST

295

395

Webcast

9/26

2

Real Estate Tax Update for Investors and Owners WEBINAR, 8am - 10am

19WNCST26A

79

99

Webcast

9/27

2

S Corporations: How to Calculate the Owner’s Basis in S Corporation Stock WEBINAR, 9am - 11am

19WNCST27A

79

99

Webcast

9/27

8

A Practitioner’s Guide to IRA’s and Qualified Retirement Plans, 8am - 4pm

19GIRAST27

305

405

Bellevue

9/27

8

A Practitioner’s Guide to IRA’s and Qualified Retirement Plans WEBCAST, 8am - 4pm

19WWGIRAST

295

395

Webcast

9/28

8

Fringe Benefit Planning for 2018 and Beyond WEBCAST, 8am - 4pm

19WWFRINST

295

395

Webcast

9/28

8

Washington Business Tax and New Developments, 8am - 4pm

19WSTXST13

305

405

Bellevue

9/28

8

Fringe Benefit Planning for 2018 and Beyond, 8am - 4pm

19FRINST28

305

405

Bellevue

C

 Non-tech credits | E Ethics credits |  Conference | Y Yellow Book | C CFP | l Chapter event | S Season Ticket/Coupons N/A |

42

WashingtonCPA Summer 2018

-30

Bellevue Webcast

-30

Webcast Webcast

-30

Webcast Webcast

-30

Bellevue

Webcast -30

Bellevue

Networking event

www.wscpa.org


EDUCATION AND EVENTS Date

CPE Credits

#

Course

Code

WSCPA NonAICPA Member Member Member Discount Fee Fee

Type

Location

Taxation 9/28

8

Washington Business Tax and New Developments WEBCAST, 8am - 4pm

19WWWSTXST

295

395

Webcast

10/1

2

After Tax Reform: Taxation of Non-Profits WEBINAR, 10am - 12pm

19WNCOC01B

79

99

Webcast

10/2

2

After Tax Reform: New Choice of Entity Decision WEBINAR, 7am - 9am

19WNCOC02B

79

99

Webcast

10/5

1

The Buzz About B Corps WEBINAR, 12pm - 12:50pm

19LLOC05

29.99

49.99

Webinar

10/5

4

State Tax Nexus and New Developments 2018 WEBCAST, 8am - 12pm

19WBAOC05A

129

159

Webcast

10/10

2

A New Look at S Corporations WEBINAR, 11am - 1pm

19WNCOC10B

79

99

Webcast

10/11

2

Alternative Minimum Tax: A Look at the Modified Rules WEBINAR, 7am - 9am

19WNCOC11B

79

99

Webcast

10/15

2

After Tax Reform: Capitalization, Depreciation, and Disposition WEBINAR, 7am - 9am

19WNCOC15A

79

99

Webcast

10/15

2

After Tax Reform: New Choice of Entity Decision WEBINAR, 9:30am - 11:30am

19WNCOC15B

79

99

Webcast

10/15

8

10/16

8

10/17

S

Best Practices for Payroll Taxes and 1099 Issues WEBCAST, 7:30am - 3:30pm

19WBBOC15A

249

319

Webcast

Preparing Form 706: The Federal Estate Tax Return WEBCAST, 8:30am - 4pm

19WBCOC16A

245

375

Webcast

8

S Corporation Preparation WEBCAST, 8:30am - 4pm

19WBCOC17B

245

375

Webcast

10/18

8

IRAs: Tax Efficient Tools for Retirement WEBCAST, 8:30am - 4pm

19WBCOC18A

245

375

Webcast

10/19

8

S Corporations: Tax Planning Ideas and Strategies WEBCAST, 8:30am - 4pm

19WBCOC19A

245

375

Webcast

10/20

8

IRAs and Roth IRAs - Cradle to Grave and Beyond - Sock it Away and Make It Count WEBCAST, 7am - 3pm

19WBAOC20A

195

245

Webcast

10/22

8

Like Kind Exchanges & Involuntary Conversions WEBCAST, 8am - 4pm

19WWLKEOC

295

395

Webcast

10/22

2

S Corporations: How to Calculate the Owner’s Basis in S Corporation Stock WEBINAR, 10am - 12pm

19WNCOC22B

79

99

Webcast

10/22

8

Like Kind Exchanges & Involuntary Conversions, 8am - 4pm

19LKEOC22

305

405

Bellevue

10/22

2

Partnership Investments - How to Calculate the Owner’s Basis WEBINAR, 1pm - 3pm

19WNCOC22A

79

99

Webcast

10/23

8

Retirement Distributions: Planning Options WEBCAST, 8:30am - 4pm

19WBCOC23A

245

375

Webcast

10/23

8

Passive Activities WEBCAST, 8am - 4pm

19WWPALOC

295

395

Webcast

10/23

8

Passive Activities, 8am - 4pm

19PALOC23

305

405

Bellevue

10/23

2

A New Look at S Corporations WEBINAR, 11:30am - 1:30pm

19WNCOC23A

79

99

Webcast

10/24

2

Alternative Minimum Tax: A Look at the Modified Rules WEBINAR, 7am - 9am

19WNCOC24B

79

99

Webcast

10/24

8

Unraveling the At Risk Rules, 8am - 4pm

19UAROC24

305

405

Bellevue

10/25

8

Tax Research Skills WEBCAST, 8:30am - 4pm

19WBCOC25A

245

375

10/26

8

Multistate Income Tax WEBCAST, 8am - 4pm

19WWMITOC

295

395

10/26

8

Cost Capitalization A to Z WEBCAST, 8:30am - 4pm

19WBCOC26B

245

375

10/26

2

New Partnership Audit Rules WEBINAR, 10am - 12pm

19WNCOC26A

79

99

10/26

8

Multistate Income Tax, 8am - 4pm

19MITOC26

305

405

The Here and Now: What’s New with the Tax Act WEBINAR, 12pm - 12:50pm

19LLOC26

30

50

State Tax Nexus and New Developments 2018 WEBCAST, 8am - 12pm

19WBAOC27B

129

159

Webcast

C

C

Webcast -30

Webcast Webcast Webcast

-30

Bellevue Webinar

10/26

1

10/27

4

10/29

16

Pacific Tax Institute 2018, 8am - 5pm

19PTI

660

760

Seattle

10/29

16

Pacific Tax Institute 2018 WEBCAST, 8am - 5pm

19WWPTI

655

755

Webcast

10/29

2

Year-End Tax Planning: Thinking Outside the Box WEBINAR, 10am - 12pm

19WNCOC29B

79

99

Webcast

10/29

2

Real Estate Tax Update for Investors and Owners WEBINAR, 1pm - 3pm

19WNCOC29A

79

99

Webcast

S

Technology 7/24

2

Excel - Advanced Financial and Statistical Calculations WEBINAR, 8am - 10am

19WNCJL24A

79

99

Webcast

7/25

2

Excel - Building Powerful Lookup & Reference Formulas WEBINAR, 11am - 1pm

19WNCJL25A

79

99

Webcast

7/27

2

Spreadsheet Risk – Can You Eliminate It? WEBCAST, 7am - 9am

19WBBJL27A

99

129

Webcast

7/30

8

Cybersecurity Advisory Engagements WEBCAST, 8am - 4pm

19WWCSAEJL

295

395

-30

Webcast

7/30

8

Cybersecurity Advisory Engagements, 8am - 4pm

19CSAEJL30

305

405

-30

Bellevue

7/31

8

K2’s Business Continuity - Best Practices for Managing the Risks WEBCAST, 9am - 4:30pm

19WBCJL31B

245

375

 Non-tech credits | E Ethics credits |  Conference | Y Yellow Book | C CFP | l Chapter event | S Season Ticket/Coupons N/A |

www.wscpa.org

Webcast

Networking event

WashingtonCPA Summer 2018

43


EDUCATION AND EVENTS Date

CPE Credits

#

Course

Code

Type

Location

WSCPA NonAICPA Member Member Member Discount Fee Fee

Technology 7/31

2

QuickBooks – Best Practices for Accountants WEBINAR, 7:30am - 9:30am

19WNCJL31A

79

99

7/31

8

Cybersecurity Risk Management Program Essentials, 8am - 4pm

19CRMPJL31

305

405

-30

Bellevue

7/31

8

Cybersecurity Risk Management Program Essentials WEBCAST, 8am - 4pm

19WWCRMPJL

295

395

-30

Webcast

8/1

8

K2’s Technology for CPAs - Don’t Get Left Behind WEBCAST, 9am - 4:30pm

19WBCAU01A

245

375

Webcast

8/7

2

Excel - Working with Text, Date & Time Functions & Formulas WEBINAR, 12pm - 2pm

19WNCAU07A

79

99

Webcast

8/10

2

Excel - Two Must Know Features: Defined Names & Tables WEBINAR, 10am - 12pm

19WNCAU10A

79

99

Webcast

8/13

2

Mastering Data Preparation and Analysis in Excel WEBCAST, 11am - 1pm

19WBBAU13A

99

129

Webcast

8/16

2

Excel - Advanced Spreadsheet Troubleshooting Techniques WEBINAR, 9am - 11am

19WNCAU16A

79

99

Webcast

8/16

2

Spreadsheet Risk – Can You Eliminate It? WEBCAST, 10am - 12pm

19WBBAU16A

99

129

Webcast

8/17

2

Excel - Building Powerful Lookup & Reference Formulas WEBINAR, 8am - 10am

19WNCAU17A

79

99

Webcast

8/20

2

Microsoft PowerBI - Improve Data Analysis with DAX Measures WEBINAR, 11am - 1pm

19WNCAU20B

79

99

Webcast

8/20

2

Microsoft PowerBI - Introduction to Data Analysis in Excel WEBINAR, 7:30am - 9:30am

19WNCAU20A

79

99

Webcast

8/21

2

Cybersecurity Series - Protecting Your PC & Mobile Devices WEBINAR, 11am - 1pm

19WNCAU21A

79

99

Webcast

8/23

2

Excel - Advanced Financial and Statistical Calculations WEBINAR, 11am - 1pm

19WNCAU23A

79

99

Webcast

8/24

2

Cybersecurity Series - Email Threats and Protection WEBINAR, 7am - 9am

19WNCAU24A

79

99

Webcast

8/28

4

Microsoft PowerBI - Fundamentals of the PowerBI Dashboards WEBINAR, 11am - 3pm

19WNCAU28A

129

149

Webcast

8/30

2

Time to Get Serious About Information Security WEBCAST, 7am - 9am

19WBBAU30B

99

129

Webcast

9/6

8

K2’s Excel Tables and Data Models: Efficiently Managing, Analyzing & Reporting Your Data WEBCAST, 9am - 4:30pm

19WBCST06A

245

375

Webcast

9/17

4

Excel PivotTables – Part I WEBCAST, 10am - 2pm

19WBAST17A

129

159

Webcast

9/18

2

Spreadsheet Risk – Can You Eliminate It? WEBCAST, 8am - 10am

19WBBST18A

99

129

Webcast

9/20

8

K2’S Advanced Excel VIRTUAL WEBCAST, 8am - 4pm

19WWADEST2

295

395

Webcast

9/21

8

K2’s QuickBooks For Accountants VIRTUAL WEBCAST, 8am - 4pm

19WWQBPST

295

395

Webcast

9/21

4

Excel PivotTables – Part II WEBCAST, 11am - 3pm

19WBAST21B

129

159

Webcast

9/24

2

Guide to Cyber Security Planning WEBINAR, 10:30am - 12:30pm

19WNCST24A

79

99

Webcast

9/27

2

Mastering Data Preparation and Analysis in Excel WEBCAST, 8am - 10am

19WBBST27A

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129

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9/28

2

Excel - Designing Your Spreadsheets for Maximum Efficiency WEBINAR, 10am - 12pm

19WNCST28A

79

99

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10/1

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Excel - Auditing Your Spreadsheets for Maximum Accuracy WEBINAR, 12pm - 2pm

19WNCOC01A

79

99

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10/2

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Excel - Two Must Know Features: Defined Names & Tables WEBINAR, 12pm - 2pm

19WNCOC02A

79

99

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10/3

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Excel - Advanced Spreadsheet Troubleshooting Techniques WEBINAR, 12pm - 2pm

19WNCOC03A

79

99

Webcast

10/4

4

Excel PivotTables – Part I WEBCAST, 1pm - 5pm

19WBAOC04B

129

159

Webcast

10/4

2

Guide to Cyber Security Planning WEBINAR, 8am - 10am

19WNCOC04A

79

99

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10/5

2

Cybersecurity Series - Email Threats and Protection WEBINAR, 8am - 10am

19WNCOC05A

79

99

Webcast

10/9

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K2’s Excel Data Magic, Including Advanced PivotTables & Power Pivot WEBCAST, 8am - 4pm

19WWEXMOC

295

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10/9

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K2’s Excel Data Magic, Including Advanced PivotTables & Power Pivot, 8am - 4pm

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405

Bellevue

10/10

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K2’s Budgeting And Forecasting Tools And Techniques, 8am - 4pm

19BFTOC10

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Bellevue

10/10

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K2’s Budgeting And Forecasting Tools And Techniques WEBCAST, 8am - 4pm

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10/10

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Microsoft PowerBI - Get Started with the Right Data WEBINAR, 10am - 12pm

19WNCOC10A

79

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10/11

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K2’s Cloud Computing, 8am - 4pm

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Bellevue

 Non-tech credits | E Ethics credits |  Conference | Y Yellow Book | C CFP | l Chapter event | S Season Ticket/Coupons N/A |  Non-tech credits | E Ethics credits |  Conference | Y Yellow Book | C CFP | l Chapter event | S Season Ticket/Coupons N/A |

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WashingtonCPA Summer 2018

Webcast

Networking event Networking event

www.wscpa.org


CLASSIFIED ADS Detailed advertising information is available online at www.wscpa.org under More.Ads are $1 per word, with a $50 minimum fee. Active e-mail and web site addresses are included. Ads are placed on the website for 60 days when received and in the next magazine when received by the deadline, Sept 1 for the Fall 2018 issue. Post a job listing at www.wscpa. org (click Job Board.) Use the Miscellaneous category for rental or vacation property.Contact JanetWhite at (425) 586-1126, or memberservices@wscpa.org for more information. All ads must be pre-paid.

www.accountingpracticesales.com. Accounting Practice Sales.We make dreams happen!

MERGERS & SALES Partnership OpportunityWith Lifestyle CPA Firm. CPA firm with over $416k in collections each year and 65% net to partner looking for up to a 10- 50% partner who will supervise existing employees with established office location near Space Needle.Tax only practice with no writeup nor payroll. Existing owner will be focusing on growing separate wealth management practice but will also be rainmaker for CPA firm to continue growth. Confidential inquires to cabocurtis@yahoo.com. Private line 206-734-3705. Serious candidates only.

NortheastWashington CPA Firm CPA practice for sale in NortheastWashington with two full-time employees including the owner and one part-time employee.Approximately 96% of revenues are from tax preparation and tax and estate planning and 4% in write-up services.There are no audit or financial statement services provided. Gross revenues for 2017 amounted to $482,000 and net income was $284,000. The purchaser must have at least ten years experience in tax. Asking price is $575,000 including equipment valued at $25,000. Seller is willing to provide consulting and review services for a negotiated fee if desired. Contact: Larry: larryz@ lzoodsma.com, or (509)684-9870

South King County Firm for Sale. A niche CPA firm in south King County with well-established clientele is for sale. Revenues are in the $395K range and split with approximately 40% tax and the remainder in accounting, write up work, payroll service, and audit representation. This could be a perfect operation to add onto an existing location that could easily be run by a firm’s up and coming employee or for someone wanting to own their own business. The tax returns are mostly fairly straight forward individual returns with approximately 45 partnerships and corporations. Owner is looking to retire but is available to work part time with the new owner in order to make for an easy transition. Excellent staff of 4 makes for a very enjoyable work environment. Please contact by e-mail: Sokingfirm4sale@gmail.com Considering Selling Your Practice? Consider all your options. We do the work. Confidential. We have buyers actively seeking practices. Call Mark Hause at (877) 345-7722 or visit our website at

www.wscpa.org

IBA Sells Privately Held Companies. Do you represent a client who is ready to retire or has taken a company as far as they want to or can? IBA is the Pacific Northwest’s oldest business brokerage (M&A) firm. We are professional negotiators with over 4000 completed transactions. Please contact us if we can be of assistance at (800) 218-4422 or www.ibainc.com

Pierce County Tax & Accounting Practice Private Practice Transitions is assisting a client, located in Pierce County, with the sale of a busy tax and bookkeeping practice. This owner has been in practice for more than 11 years and desires to sell the business as a turnkey operation. The firm files more than 500 tax returns each year for both business and individuals. While tax return preparation accounts for about 65% of the firm’s business, 35% comes from bookkeeping and payroll services.The firm is located in a growing, Pierce County location, employs two (2) full-time staff and is positioned for substantial growth! If you are interested in exploring this opportunity or to learn more, email “Pierce CountyTax &Accounting Practice” to info@ privatepracticetransitions.com or call 253.509.9224. Thriving Portland-Based Tax Practice Private Practice Transitions is assisting a client in the Portland area with the sale of an established, highly

profitable tax practice.With average gross revenues of $681,918 the past two years (2016-17), and average net income of $142,755 during the same time period,this is an opportunity you don’t want to miss! Email "Listing #1035 - Thriving Portland-Based Tax Practice" to info@privatepracticetransitions.com or call 253.509.9224. Highly Profitable Portland-Based Tax Practice Private Practice Transitions is assisting a client in the Portland area with the sale of a highly profitable, turn-key, private tax practice.With 2017 gross revenues of approximately 2.2M, 14.8% year-overyear growth as compared to 2016, and 2018 YTD billing numbers that are up 14% from the same period in 2017, you don’t want to miss out on this exciting opportunity. Email "Listing #1034 - Highly Profitable Portland-Based Tax Practice" to info@ privatepracticetransitions.com or call 253.509.9224. VOLUNTEER OPPORTUNITIES

The following organizations need a CPA to serve on the board of directors and/or provide other guidance on financial matters. Learn more about these, and other organizations that need your help, under Volunteer opportunities for CPAs, at www.wscpa.org/more/marketing-to-cpas. All New: Second Step Housing Mary’s Place Seattle Choral Company The Phoenix Theatre Municipal League of King County Prevention Time Helping Link/ Môt Dáu Nói First Christian Church, Puyallup WA Shepherd’s Counseling Services Deception Pass Park Foundation Interlake Child Care and Learning Center Northwest Girlchoir Birthday Dreams

WashingtonCPA Summer 2018

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Contact Mark Hause atAccounting Practice Sales by e-mail at MARKHAUSE@CONTACTAPS.COM or call (877) 345-7722 for more information on the following practices:

PRACTICES FOR SALE

(WA 1116) North Snohomish County: This CPA firm renders the normal suite of professional services that includes income tax,write up,& audit/ reviews. The one additional element in this firm’s mix of services is financial services. The presence of these revenues provides for a balanced revenue cycle year after year. In addition, the firm has an excellent staff that allows the owner to be out of the office approx.2 weeks per month except during the busy time of tax season. To offer flexibility for interested buyers,the firm will include the financial services as part of the sale or not. The asking price of the financial services practice is not included in the information provided to buyers and will be separately negotiated. To further assist buyers, the Seller will provide financing alternatives for qualified buyers. This practice is an excellent choice for an individual or a firm looking for a quality addition to their practice.

SOLD

are excellent. The presence of a solid staff and this suite of professional services provides opportunity that is very uncommon. (WA 1125) Sequim/Port Angeles Area: The owner of this tax practice with no write up clients is retiring and desires to sell. The client mix is a good balance of individual and business clients that produce an excellent cash flow exceeding 75% of receipts annually. As is the case with any tax firm, tax season is busy but ample time is available outside of tax season to pursue hobbies and interests. This practice fits any number of buyers looking for a profitable addition to an existing practice or a new owner starting a practice. The firm’s net cash flow makes this decision easy coupled with immediate possession of the practice.

(WA 1120) Skagit Valley: This full service CPA firm is for sale. The term full service, in this instance, means a variety of professional services including tax preparation & consulting, multiple levels of attestation including auditing and compiled financial statements,and write up services all under one roof. The firm has a long term presence in the market served which means many long term clients who refer new clients every year. This firm has it all including an excellent professional staff that assists the owner in rendering these high level professional services with per return averages that

(WA 1124) Bellevue: This CPA firm is unique with the write up practice providing 76% of gross revenues and income tax the balance our 24%. The uniqueness of this practice continues with a net cash flow to owner of an eye popping 90% of revenues. This combination makes this practice an extraordinary opportunity for anyone looking to start a practice or

Summer 2018 Crossword Puzzle 1

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(WA 1123) Burien, Kent Federal Way Area: This CPA practice is a well-rounded firm with revenue from a wide variety of renderings of professional services. The revenue mix is Tax-Individual 44%,Tax-Business 25%, Reviews and Compilations 25%, Non Profits 1% and HOA’s 2%. The fee averages are top notch adding one more element to an excellent practice. The other strengths of this practice are many and include long term clients, a balanced revenue year, significant growth opportunities, and a great location. All of these attributes in a firm readymade for a business minded accountant looking for challenge, opportunity, and financial reward in an outstanding practice. (WA 1126) Island County:This well-established enrolled agent practice is for sale. The firm is well balanced with a tax practice that produces 75% of revenue and a write-up practice that generates the balance. The practice is well positioned for future growth due to having a solid staff serving long term clients. The Seller is retiring but will be available to assist in transition. For any firm looking for a satellite office, an existing practice wishing to branch out, or an individual who has aspirations of getting out on their own,this practice is an excellent choice. The Seller, to assist in the sale, will consider financing the purchase of the practice provided the Buyer makes a substantial down payment and has excellent credit and collateral.

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seeking to add profitable write up services to an existing firm. Any Buyer will be able to acquire this practice with little if any changes necessary to absorb this profitable firm or have a wonderful starting point for a new practice.

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6. Sci fi action film starring Smith 7. Children’s game 10. Cooling-off period; animated film featuring voice of Romano 12. Foxx won 5 major lead actor awards for this film’s title role 14. “___ bitten, twice shy” 15. Category 16. Adage 17. Won two Academy Awards, including Best Actress (Field)

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WashingtonCPA Summer 2018

1. War drama based on U.S. Marine Anthony Swofford’s memoir 2. Thriller starring Ford, Pitt 3. Novel by James Siegel 4. 2007 Biker film starring Allen, Travolta 5. Catch 8. Held highest-grossing film record from 1982-1993 9. “Iliad” city 11. Musical romantic comedy set at Rydell High 13. Charge www.wscpa.org


MEMBER PROFILE

Member Profile: Abby Sanders, CPA BY CORY WILMARTH, ASSISTANT EDITOR

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bby Sanders, CPA, is a sole practitioner and active roller derby enthusiast. She first got her start in roller derby in February of 2015. Though she barely knew how to skate at the time, Abby was inspired to join her local team, the Wine Country Crushers, after watching them play. She immediately took her gear and signed up for their next recruiting event. Growing up on a farm in Cowiche, Abby was a somewhat shy and reserved child, not the type to be bumping into people on roller skates. She also knew early on that a career in agriculture was not her calling. She first became interested in accounting in a high school business class, spurred on by her first year of accounting at Cottey College in Nevada, Missouri. “I remember questioning my choice to go so far away from home and cursing myself for not having a backup plan,” said Abby. “This was one of the best decisions I have ever made.” After receiving her Associate’s degree, she earned her Bachelor’s of Accounting at Central Washington University. Her brother and sister also went on to become accountants. Abby is proud to have worked with her siblings at different times in the past. Abby started her career in public accounting at Moss Adams, then took a brief departure from public accounting to work at the state auditor’s office. It was the start of a fulfilling career in auditing with a focus on nonprofit and governmental work. “I get to go out to clients that provide low income housing, shelters from domestic violence, youth services, and environmentalxrehabilitation,”xAbby explained. “These organizations make a huge difference in the community that I www.wscpa.org

live in, and I would like to help make their jobs a little easier.Working with my clients and helping them solve problems is also very rewarding.” After starting an auditing practice at a small local firm, Abby created her own firm in August 2017. “My hopefully final move has been to start my own practice,” said Abby. “I have had a great start, and my past experiences have definitely helped make this endeavor a success.” Though the initial year has been busy,

Abby considers starting her own firm as her greatest professional achievement, but she is equally proud of her accomplishments in roller derby, both on the track and supporting her two daughters who play on the junior team. Twice they have gone to the international playoffs together and saw Portland’s Rose City Rollers win the championship. Abby has also attended RollerCon, the roller derby convention in Las Vegas with teammates. Aside from work and roller derby, Abby has other things to keep her busy. “There are times when it seems my children are my only hobby. I spend a lot of time in school gymnasiums and in cars going to sporting events. I enjoy traveling, particularly to the ocean. Next year, both of my children will be in high school, and my oldest daughter just did her first college visit to Cottey College, my alma mater.” Looking back on it all, Abby has no regrets. “Starting my own business was scary, but it’s also one of the best decisions I’ve made. I love the work I do and enjoy the time I spend with my clients. Roller derby still on occasion scares me – but that also has been a great experience. Take risks; don’t be afraid to do what you want to do.” Abby Sanders (left) with her daughters, For the future, Abby is looking Liliana (middle) and Isabella (right). forward to completing her first year of business. This last year, she went to Hawaii twice for work and would Abby said, “I have been blessed with a like to find more clients in fun locations. full schedule of clients, and I truly enjoy She also hopes to one day play on the working with them.” same derby team as her daughters when Starting her own firm has been chal- they are both old enough in four years. lenging, but roller derby provides a welcome break from day-to-day life. Roller Cory Wilmarth is the Communications, derby requires complete focus on the Design, and Social Media Coordinator here and now. While playing, Abby can for the WSCPA. You can contact him at think of nothing else but the game itself. cwilmarth@wscpa.org. “Skating and hitting people provide a major stress relief,” Abby said. WashingtonCPA Summer 2018

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WashingtonCPA 2018 Summer  

The official publication of the Washington Society of Certified Public Accountants

WashingtonCPA 2018 Summer  

The official publication of the Washington Society of Certified Public Accountants