ALABAMA CPA MAGAZINE I AUGUST 2013
Education Issue
The Alabama CPA MAGAZINE Alabama Society of Certified Public Accountants P.O. Box 242987 Montgomery, Alabama 36124-2987 1-800-227-1711 334-834-7650 www.ascpa.org Officers Renee B. Hubbard, Chair Don McCleod, Chair-Elect Dr. Lowell S. Broom, Vice-Chair James R. L. Carroll, Secretary-Treasurer Steven A. Shelton, Past Chair Board of Directors James Adam Causey Allison H. Guice Paul Marcus Hamilton Kate J. Ham Sharon S. Jackson Robert Rush Letson III Bradford A. Lynch Jason L. Miller Amanda N. Paul Michael C. Reibling Matthew T. Roeder Lewis T. Shreve Chasity L. Sweatmon Daniel K. Tew Alison Nicole Cunningham, Young CPA Lindsey S. Weems, Young CPA
Message from the Chair... It is August and many of us are busy taking education classes while others are waiting on September to roll around to get started. Either way, remember to check out all the education topics and delivery methods available through the ASCPA. The ASCPA’s Small Practioners Conference will be held in Montgomery August 1 – 2 and the Sirote tax webinars will run through September. Go to www.ascpa.org and click on CPE for all offerings and registration. There are lots of great options so be sure to check them out. Are you on LinkedIn? I am, but probably not using it correctly. Anyway, I am a member of several groups and sometimes there are some very interesting topics discussed. A recent discussion that caught my attention was: “State CPA societies?” It seems a new CPA had joined the AICPA and was asking other CPAs to comment on what a state society could offer that the AICPA did not. Basically; why join the state society if you’re a member of the AICPA? The responses posted were not surprising to me including one, “you get out of it what you put in it”. That is true in almost anything in life and the ASCPA is no different. Reading those comments reminded me of why I joined the ASCPA’s State and Local Taxation committee many years ago. As our firm’s tax practice leader I was looking for a way to get involved on a local level where I could make a difference. This committee allowed me to do just that. It provided me the opportunity to work directly with the leadership of the Alabama Department of Revenue (ADOR) and other CPAs on current issues regarding state taxation. If you have a tax practice and are not involved in this committee you are truly missing out on a great opportunity. If you are interested in getting involved, contact current committee chair Tom Zoebelein (Pearce Bevill, Leesburg, Moore) at tzoebelein@pearcebevill.com. Not interested in tax? No problem. There are many other opportunities to get involved and make a difference. For instance, in June, Don McCleod was an active participant with the AICPA Accounting Scholars and Leadership Workshop held in Montgomery. In July, Keina Houser, a recent graduate of the ASCPA Leadership Academy, was the keynote speaker at the concluding session for high school students attending the University of Alabama’s Accounting Career Awareness Program. My response to the LinkedIn post – your state society provides a local voice in state government that the AICPA cannot provide. The Society also develops relationships with elected officials so that your practice and license are protected. So how would you respond? Enjoy the rest of your summer!
Renee
AICPA Council Members William H. Carr Renee B. Hubbard E. Lamar Reeves Jimmy L. Williamson, Past Chair, AICPA The Alabama CPA Magazine is published by Alabama Society of Certified Public Accountants as a membership service to Society members. Views and opinions appearing in this publication are not necessarily endorsed by the ASCPA. The deadline for submitting materials for publication is the first of the month preceding issue date.
Jeannine P. Birmingham, CPA, CAE, CGMA President and CEO Diane L. Christy, Editor
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The Alabama CPA MAGAZINE
Doing it better – technology
Get an Ivy League Education – FREE!
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Marc Hamilton, CPA, CGMA
or courses that can be started at any time. Some MOOCs present bout a year ago, while my daughter Ashley was working on her video lectures online, very similar to a traditional classroom lectures undergraduate degrees in history and anthropology, we were where others offer more interactive lessons with activities, quizzes and having a somewhat spirited discussion about the lineage of exercises interspersed between short English monarchs. The debate, which lecture videos. she eventually won, ended with my While currently there is no tuition cost realization that I had a desire to become associated with MOOCs, unfortunately, more knowledgeable about this, as well neither are there any traditional academic as various other historical topics, which I credits awarded. However, this too had not studied as part of my accounting is evolving very fast. MOOC’s have curriculum. been in discussions with the American Of course, in the internet world of Council on Education to grant degrees 2012, my research began with Google! for the free online courses. The Bill and What I found has been very enlightening Melinda Gates Foundation is funding to me and has provided what I perceive to the review of how standards would be be a glimpse into the future of education applied and several other MOOC related and access to knowledge. I wanted developments. Georgia Tech announced to share this insight in hopes that our in May of 2013 plans to offer a Master’s members will also find value in it. degree curriculum through Udacity at a drastically reduced tuition rates. What I was introduced to was the new and rapidly evolving world The implications of the MOOCs on the educational process will be of massive open online courses or MOOCs. MOOCs are online dramatic and our profession will ultimately be impacted by the availability courses provided by major universities that are free to participants and of accounting curriculum, online accounting degree programs and are aimed at sharing classroom type learning with large groups. MOOCs evolving continuing education taught through this medium. cover traditional course materials using video and develop interactive Another noteworthy educational site that I found, though technically communities for the students and instructor share and learn. Currently, not a MOOC, has become a great tutorial support for my son, Joey, in there are three primary MOOCs which are well-financed and associated his Trigonometry and Chemistry courses. with top universities. These are: This site is called Khan Academy, (https://www.khanacademy.org/). Udacity (https://www.udacity.com), Coursera (https://www.coursera. Khan Academy provides a free library of short 10 minute videos that org) and edX (https://www.edx.org) cover K-12 math and science topics such as biology, chemistry, and MOOCs have made such an immediate impact that “The New York physics. There are also lessons on finance and history. The site provides Times” declared 2012 ‘The Year of the MOOC,’ and Time magazine for interactive evaluation, tracks progress and awards “badges” for stated that “free MOOCs have opened the door to the ‘Ivy League for demonstrated competency. I highly recommend this as a tool for the Masses.” working with you school age children, if you may have forgotten SOH MOOCs have grown extremely rapidly in the last 24 months. Stanford CAH TOA! University launched three courses in the fall of 2011 that each had an The experience of most MOOCs with massive participation has enrollment of 100,000 or greater students. Following the publicity of been that the students are often not traditional resident students on the high enrollment numbers of these courses, Udacity and Coursera a university campus, but more likely people who have already earned were launched. Coursera subsequently announced partnerships with a degree or are interested in gaining knowledge and experiencing this several other universities, including the University of Pennsylvania, internet culture. It should be pointed out that because there is no interest Princeton University, and the University of Michigan. Among the other in obtaining or availability of academic institutions partnering with Coursera are credit, MOOCs attract large numbers of the California Institute of Technology, MOOCs are online courses provided by participants that participate superficially. Duke, Johns Hopkins, Rice, University of major universities that are free to Only about 10% of students who sign up Virginia and the University of Washington. participants and are aimed at sharing may fully complete the course and all of MIT launched a site that ultimately was joined by Harvard and renamed classroom type learning with large groups. the requirements such as assignments, participations and tests. edX, and now includes University of These are the people like me, interested in self-paced access to California, Berkeley, the University of Texas System, Wellesley College the structured content for personal development, and the improving and Georgetown University. competency to outwit your daughter in a debate in her area of expertise! To date, Coursera has registered more than 680,000 students from _____ 190 countries and had more than 1.55 million course enrollments across Marc Hamilton is the treasurer at Westervelt in Tuscaloosa. He is the its 43 courses in arts and humanities, information technology, business, immediate past president of the Tuscaloosa chapter and currently and mathematics. Udacity’s CS101, with an enrollment of over 300,000 serves on the ASCPA Board of Directors. You can reach him at students, has been the largest MOOC to date. mhamilton@westervelt.com. MOOCs provide courses that have a calendar-based schedule
The Alabama CPA MAGAZINE
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Business and Industry Conference August 15 and 16 Huntsville Marriott Led by experts from across the country, this conference includes both general and breakout sessions that are highly informative and particularly relevant to CPAs working in industry. Learn to what to say when asked about the hottest topics in business accounting. 13 Hours of CPE Credit.
Topics Included: • Economic Update • Roundtable Discussions • Health Care Act Update • Managing Human Resource Issues • Technology for CPAs in Industry • The CFO’s Role in the Banking Relationship • Decision Making for Finance Registration Fees:: $375 for Members I $425 for Non-Members Save $25 when registered by August 5.
Register Online at www.ascpa.org
Two day seminar in Montgomery August 22-23
Only ASCPA can offer you a 60% discount off the standard FranklinCovey pricing ASCPA has partnered with FranklinCovey to include its world-class workshops in our training workshops and programs curriculum. Participants will learn first-hand how to apply the principles taught in FranklinCovey’s leadership, productivity, and communication workshops, including the world-renowned workshop, The 7 Habits of Highly Effective People®. FranklinCovey’s workshops provide solutions to challenges facing the accounting profession today. What you will receive: • 7 Habits of Highly Effective People book, the basis for the concepts taught in the course. • 7 Habits Benchmark Assessment – The 360° assessment helps you gauge your effectiveness from your own viewpoint and from the viewpoints of others. • Participant Guidebook –The 174-page manual is filled with examples and exercises that continue to enhance the learning process after the workshop is over. • FranklinCovey 7 Habits Planning System – This world-class personal organizing system helps you integrate The 7 Habits into your everyday plans. • 7 Habits Seven-Week Contract – This reinforcement will help the concepts you learn become truly habit forming. • Experiential training featuring several award-winning videos.
Register at www.ascpa.org 4
The Alabama CPA MAGAZINE
Hot Topics in Tax Webinar Series 1 Hour Webinar on Wednesdays August-September
ASCPA partners with Sirote and Permutt to bring you exceptionally relevant tax webinars. These webinars have been carefully selected specifically for our members and are available for purchase through the ASCPA website. The webinars qualify for LIVE CPE credits and will be included on your education transcript from the ASCPA. Sirote and Permutt – Hot Topics in Tax Lunch & Learn Series (1 hr webinars) • Corporate Reorganizations Webinar 8/7/2013 • Tips in Preparing Gift Tax Returns Webinar 8/14/2013 • Requirements for Successfully Completing a 1031 like-kind Exchange Webinar 8/21/2013 • Tax and Business Issues in Connection with Raising Capital Webinar 8/28/2013 • Use of State Law LLCs as S Corps Webinar 9/11/2013 • “That’s a Mighty big Onion” – the Affordable Care Act Adds Layers of Complication to Offering a Health Insurance Plan Webinar 9/18/2013 • Estate Planning in 2013 and Hereafter Webinar 9/25/2013
Completing required education can seem like a steep climb. Let the ASCPA make it easier for you. Enroll in any of our web-based options and glide to the top. Our webinars, webcasts and on-line self-study are all designed to make reaching the summit not only possible, but a pleasure.
www.ascpa.org/cpe
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4:02 PM The Alabama CPA 3/5/13 MAGAZINE
MEMBERS IN MOTION Promotions and New Positions
Awards and New Designations
Barfield Murphy Shank & Smith announced recent employee promotions. Promoted to senior manager was Cherion Sibley. She has over eighteen years of accounting experience with Cherion Sibley a focus in estates and trusts, financial institutions and not-for-profit organizations. In addition, Sibley has extensive experience in taxation enabling her to provide comprehensive tax planning and compliance, research and consultation to individuals, not-for-profits and businesses. She serves on the Board of Directors of Childcare Resources and is a member of the Estate Planning Council and the Birmingham Tax Forum.
Troy University’s annual Accountancy Day Program will be held on Thursday, September 5. Each year the School of Accountancy selects three recipients to be inducted into the Accounting Hall of Honor. Two recipients Scott Grier are Troy alumni and one is a non-alum supporter. Scott Grier, a principal with Aldridge Borden, has been selected to be honored this year as the non-alum inductee.
Promoted to supervisor were Lauren Byrd, Ashley Caldwell, Marlene Cox, Clarke Hoelscher and Mark Underhill. Tyler Crawford, Dan Post, AJ VanderWoude and Graham Travers were promoted to senior accountant. Beason & Nalley, Inc. recently promoted Theresa (Tara) Speigle to senior consultant in the Assurance and Advisory department. Her audit experience includes audits of government contractors, loTheresa Speigle cal governments, employee benefit plans, manufacturers, bio-technology and not-for-profit organizations.
Delvin D. Seawright has been awarded national academic scholarships from the Association of Certified Fraud Examiners (ACFE) and Association of Government Accountants (AGA) for the 2013Delvin Seawright 14 academic year. Delvin is a 3rd year accounting PhD student at Morgan State University in Baltimore, Maryland. He’s also an AICPA Minority Doctoral Fellow. He’s a graduate of Spring Hill College and holds a MAcc from
The Alabama CPA MAGAZINE
Birmingham accounting firm Borland Benefield, P.C., has won BKR International’s 2013 Outstanding Firm Management Award for the Americas Region, which includes North, Central and South America. The 2013 Outstanding Firm Management Award was presented to Borland Benefield, P.C. partners John Wilson, CPA and Charles Polmatier, CPA at BKR International’s recent 2013 Americas Regional Meeting. The basis for determining the Outstanding Firm Management Award is a comprehensive set of performance metrics submitted by each BKR International member firm. These metrics include measures of grossrevenue growth, cost control, quick receivable turnover, and client satisfaction, among the many data points evaluated.
Community News Ronald W. Stokes has been reappointed for a four year term to the College Counts 529 Board by Governor Robert Bentley. His term will expire on July 19, 2017.
HARD SHOES TO FILL? Where filling someone’s shoes is concerned, we get it. Fit goes beyond the shoe’s size to the style and comfort of the wearer. Otherwise, wouldn’t everyone walk around in the same shoes?
Speigle works in all areas of an audit, with an emphasis on revenue and accounts receivable testing, revenue recognition issues, contract review, indirect rate and other costs analysis, and preparation of financial statements in conformity with U.S. GAAP and OCBOA. United Way of Central Alabama announced the promotion of Kelly Carlton to executive vice president and chief operating officer, responsible for coordinating and streamlining the day-to-day operations. Carlton worked in public accounting for ten years and has spent the last Kelly Carlton 23 years working as the UWCA’s CFO. She is treasurer of the Birmingham Chapter of the Alabama Society. In addition, Denene Lemke was promoted to chief financial officer. As senior vice president she manages the Denene Lemke organization’s financial operations. Lemke worked in public accounting for ten years prior to spending the last six years as the controller for United Way.
Alabama State University. He holds the CPA, CGMA, and CGFM designations.
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The Alabama CPA MAGAZINE
State Board News From J. Lamar Harris, CPA, Executive Director APRIL-MAY 2013 CPA EXAMINATION
Grades from the April-May 2013 CPA Examination were mailed to candidates on June 7, 2013 and July 5, 2013. There were 154 total candidates who sat for a total of 194 sections of the examination and passed 93 sections for a section-passing rate of 47.94%. The 154 total candidates were comprised of 31 first-time and 123 re-examination candidates. A total of 22 candidates passed. There were 31 candidates who passed section(s) to receive credit status, 26 candidates who passed a section to improve their credit status, and 75 candidates who passed no sections to remain status quo. There were 116 candidates who sat for one section of the examination, 36 candidates who sat for two sections of the examination, two candidates who sat for three sections of the examination, and no candidates who sat for four sections of the examination. SECTION
ALABAMA NATIONAL PERCENT PASS PERCENT PASS
AUDIT
39.66%
48.71%
BEC
53.06%
57.35%
FAR
51.02%
49.44%
REG
50.00%
50.07%
JULY–AUGUST 2013 CPA EXAMINATION Testing for the July-August 2013 CPA Examination will close on August 31, 2013. During the month of September 2013, testing will be closed for systems and databank maintenance. We anticipate receiving and distributing the grades from the July-August 2013 CPA Examination between September 12, 2013 and October 11, 2013. OCTOBER-NOVEMBER 2013 CPA EXAMINATION Testing for the October-November 2013 CPA Examination will begin on October 1, 2013 and close on November 30, 2013. During the month of December 2013 testing will be closed for systems and databank maintenance. We anticipate receiving and distributing the grades from the October-November 2013 CPA Examination between December 13, 2013 and January 10, 2014. CPA Examination scores are available on-line through the Board’s website at www.asbpa.alabama.gov/exam.htm. Examination candidates must enter their “Section ID Number” and “Date of Birth” to access their scores. The Board also mails official scores to candidates as soon as they are received and processed. The Board accepts submission of CPA Examination Applications during any month of the year. If you have questions, please contact Anna Baker at the Board office at 334-242-5700 or in-state 1-800-435-9743. CPA Examination Application Forms, Application Instructions, and CPA Examination Qualifications may be downloaded from our website at www. asbpa.alabama.gov/exam.htm. We encourage each CPA Examination Candidate to review the “Test Tips For CPA Candidates” and “CPA Candidate Bulletin and Test Tutorial and Simulations” on the Exam Applications page of the Board’s website. DELINQUENT 2012-2013 REGISTRATIONS Individual and firm registration packets for 2012-2013 were mailed to all licensees on September 24, 2012. The completed on-line registrations or registration forms for 2012-2013, along with the appropriate fee(s), were due in the Board office on October 1, 2012. Licensees who have not already filed are delinquent and encouraged to register as soon as possible. A late renewal penalty of $500.00 is due for registrations postmarked April 1, 2013 through September 30, 2013. After September 30, 2013, disciplinary actions ensue for unpaid fees, late renewal penalties, and CPE deficits. You may also visit the Board’s website and download individual and firm registration forms. If you have questions concerning your 2012-2013 registration(s), please contact the Board office. The Alabama CPA MAGAZINE
2013-2014 REGISTRATIONS
Beginning with the fiscal year 2013-2014 Annual Registration Forms will no longer be mailed to licensees. Please go to the Board’s website at http:// www.asbpa.alabama.gov/regstration.htm on or after October 1, 2013 to register. For those licensees desiring to use a paper registration form, you may download a form in pdf format.
IMMIGRATION COMPLIANCE REQUIREMENTS
On July 1, 2013 the Board mailed a document to all CPAs, PAs and NLOs, to be completed and returned by July 31, 2013. All licensees are required to demonstrate United States Citizenship or lawful presence in the United States, as required by Section 31-13-1, et seq., of the Code of Alabama 1975. If you have not completed this requirement, please do so immediately. If you have questions concerning this Immigration Compliance Requirement, please contact the Board office.
CPE AUDITS
Licensees were selected randomly by the Board for an audit of their CPE for the fiscal year ended September 30, 2012. The licensees selected for a CPE audit were notified of their selection by letter on June 4, 2013. Each licensee selected for audit was required to submit original certificates of completion or other supporting documentation to verify that the courses reported for the fiscal year ended September 30, 2012 were completed. The certificates of completion or other supporting documentation are returned to each licensee when the audit is completed. The deadline for submitting the requested CPE documentation was July 8, 2013. If you were selected for a CPE audit and have not yet complied, please do so to avoid being classified as non-compliant and subject to disciplinary action. CPE audits on a random sample basis have been conducted annually for all CPE reporting periods (fiscal years) ending on or after September 30, 1996. Listed below by fiscal year is a summary of the results of each year’s audit. Fiscal Year Ended September 30, 1996
97.78% Compliant
Fiscal Year Ended September 30, 1997
97.83% Compliant
Fiscal Year Ended September 30, 1998
98.50% Compliant
Fiscal Year Ended September 30, 1999
96.77% Compliant
Fiscal Year Ended September 30, 2000
98.97% Compliant
Fiscal Year Ended September 30, 2001
90.00% Compliant
Fiscal Year Ended September 30, 2002
96.00% Compliant
Fiscal Year Ended September 30, 2003
93.00% Compliant
Fiscal Year Ended September 30, 2004
96.67% Compliant
Fiscal Year Ended September 30, 2005
96.93% Compliant
Fiscal Year Ended September 30, 2006
96.64% Compliant
Fiscal Year Ended September 30, 2007
95.79% Compliant
Fiscal Year Ended September 30, 2008
94.37% Compliant
Fiscal Year Ended September 30, 2009
98.25% Compliant
Fiscal Year Ended September 30, 2010
97.66% Compliant
Fiscal Year Ended September 30, 2011
96.49% Compliant
Fiscal Year Ended September 30, 2012
Audit in process
ADDRESS CHANGES
Board rules require that all licensees keep the Board advised of any change of address and/or change in business affiliation. Such changes must be in writing and may be submitted electronically by visiting the Board’s website and completing the On-Line Change of Information Form found on the “Change of Information” page. You may also submit such changes by mailing or faxing (334-242-2711) to the Board office.
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37th Annual Sandesti
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The Alabama CPA MAGAZINE
n Summer Conference
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STUDENT SUCCESS
2013/14 Educational Foundation Scholarship Awards
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Thank you contributors!
ive yourselves a big round of applause. Yes, YOU, ASCPA members and friends of the Society who contributed to the Educational Foundation. Whether you made a donation through your dues checkoff, during the Fortune Forward campaign or supported the PANGEATWO Charity Golf Tournament, your dollars made a difference.
SCHOLARSHIP AWARDS 35
79,500 33
30 36,000
25 31,500 20
62,000* 26
24 30,000
21
20
2009
2010
15
10 2011
2012
2013
* dollar amounts changed from $1500 to $2500
PIN DOWN THE TIME AND PLACE!
Alabama Society of CPAs Annual Educator Conference
Friday, October 11, 2013 10:00-3:00 Alabama Society Office 1041 Longfield Court Montgomery Program details will be available by August 15. Register on the ASCPA website, www.ascpa.org. 12
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2014 Student Guide to Accounting Firms in Alabama We want to help you recruit and hire future staff accountants!
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SCPA is preparing the 2014 Student Guide to Accounting Firms in Alabama to distribute to accounting students at Alabama’s college and universities. The Student Guide assists students in providing them with a free directory of public accounting firms throughout Alabama. This also helps public accounting firms gain exposure to students as they prepare to begin careers in accounting. Complete the following information regarding your firm. Scan and email your completed form to lwilliams@ascpa.org Your PAYMENT AND COMPLETED FORM must be submitted by Friday, November 1 for inclusion in the 2014 Student Guide.
Firm Name: ______________________________________________________________ Firm Address: ____________________________________________________________ City: ___________________________ State: __________ ZIP Code:_________________ Firm Contact: ____________________________________________________________ E-mail Address: __________________________________________________________ Phone: ______________________________ Fax: _______________________________ Website: ________________________________________________________________ Does your firm have additional offices in other cities, if so where? ________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ Total Staff Size: ________ Number of CPAs: ________ Number of Partners: ________ Does your firm offer internships? _______________ Paid or Unpaid? _____________ Does your firm hire for entry-level positions? ______________ Does your firm offer assistance in preparing for the CPA exam? __________________ Is overtime required? ______________________________________________________ Is overnight travel required? ________________________________________________
2013 St ud en t Ac co un tin G to e id Gu in Al Ab Am A mS Fir
Does your firm cover the cost of: Licensing and renewals? _____________________ Membership fees in professional organizations? _____________________
Next stop.Success.
Continuing Professional Education (CPE)? _____________________
p Full page firm listing - $100 p Full page firm listing plus full page ad - $500 Deadline: November 1
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Student Success Ashley Clark – ASCPA Summer Intern
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shley Clark is saying good-bye to Montgomery and the Alabama Society of CPAs on August 2. The ASCPA summer intern has been of huge assistance during a time of year that grows increasingly busy. While CFO Amanda Freeman was on maternity leave Ashley stepped up to take on A/R and to man the phones every day 9:001:00. Not only did she learn her duties quickly, she responded immediately when asked to adapt to new hours. Ashley grew up in Montgomery and attended both Booker T. Washington and Robert E. Lee high schools. She was graduated from Lee and was able to take an accounting class there her senior year. “I loved math, was good at math, and really enjoyed accounting. I learned later that both my mom and dad had studied accounting at different times, so maybe it’s genetic.” After high school graduation, she attended Troy University and majored in, what else, accounting. “The teachers at Lee talked about Troy – what a good program they had. I wanted to
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move out of Montgomery, although not too far, and Troy was just right.” Ashley pledged Alpha Kappa Alpha sorority and has enjoyed what the sisterhood offers – amazing networking, instant connectedness with other AKAs and a commitment to community service. As senior year at Troy approaches, Ashley is determined to find her place in the workforce. “I’m going to move back to Montgomery at the end of fall semester and finish my degree at Troy Montgomery. I feel as though I’ll be exposed to more opportunities to join a public accounting firm if I make the move. I’m serious about finding a job, getting the extra 30 hours to sit for the exam and becoming a CPA.” While Ashley is soft-spoken, there is no doubt about her resolve to get on with her career. She’s already had some practical experience by participating in VITA this winter at Troy. “It was tremendous. I was able to see how the numbers on the forms translated into real people; their different situations and why they made the decisions they did. You got to look at
their lives. I found the work very rewarding.” While she is not exactly sure where she’ll go within public accounting, Ashley says she doesn’t question her decision to go into accounting. “I love the constant expansion of my skills, the variety of work that I’ll be able to do and most of all, the options open to me in accounting. I’m an independent kind of person, and I’m anxious to begin my career.”
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Student Success – Diversity
Accounting Career Awareness Program Steers Students
I
t’s a week-long residency program on the University of Alabama campus: 34 high school students, mostly from Alabama, but a couple from Tennessee and Mississippi. Are they all committed to being CPAs? Um, no. Some of them haven’t even taken an accounting course. Are they willing to explore accounting while getting a taste of college life? You betcha. Lisa McKinney and her crack team of
assistants did a great job of herding these young people to 6 days of sessions. There are panels of experts, speakers from diverse disciplines and field trips on and off campus. The purpose – to acquaint them with the options which an accounting career offers, and to persuade them to attend college. In its fourth year, ACAP is a joint program of UA’s Culverhouse School of Accountancy and the National Association of Black Accountants (NABA), with support from accounting firms and the Alabama Society. This same program is played out at college campuses all over the country each summer to encourage diversity in the profession. McKinney tracks the students who move through ACAP each year and so far she’s batting 1000 – all of them have gone on to college. The students came to campus on a Sunday in mid-July. They started off with a van tour of UA, attended an opening ceremony at the stadium, listened to Dr. Rich Houston, professor of accounting and heard from NABA’s Alabama Chapter representative, Doug White, of Alabama Power. Monday began with a roster of speakers that’s a Who’s Who in Alabama accounting. Students were hosted at lunch by Sellers Richardson Holman & West and ended the day with their group case study assignment, part 1. Tuesday brought more speakers, a session on communication skills and dinner at the Bryant Museum and group case study, part 2. Wednesday was field trip day in Birmingham – The Alabama CPA MAGAZINE
first PricewaterhouseCoopers, then Alabama Power. Group case study, part 3. Then some fun – a limosine scavenger hunt! Thursday was a panel of accounting professionals speaking frankly, and very directly, about their careers and what graduates can expect. Student questions were specific and articulate. There was a young professionals’ panel which gave the students a chance to interact in small groups. Students prepared their group study presentations before going to a pool party to finish out the evening. On Friday, presentations were made, awards were given and Keina Houser, manager in Jackson
Thornton’s tax practice, delivered the concluding keynote address. In talking to some of the students, you learn that they are smart, that many are surprised by what they’ve learned about accounting, that they have set goals for themselves which include, for some, attending college out of state. Five students from Shades Valley Finance Academy want ASCPA staff and volunteers to come to their school with the college-level Interview Skills Workshop. Since about a third of these students are already in the workforce, they are ready to learn how to prepare for their first professional job.
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EDUCATION Express No. Date(s) Location
Field of Study Title
Early Bird *Registration Member Fee Fee
Non-Member Add-On
Auburn 108* 8/30/13 109 8/30/13
$250 $250
$275 $275
$50 $50
$250 $250 $250 $250 $250
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$250 $250 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50
Birmingham (AM) AA Compilation and Review Guide and Update $155 Birmingham (AM) TX Individual Income Tax Update $155 Birmingham (AM) Other Controller/CFO Update: Hot Topics Facing Today’s Financial Professional $155 Birmingham (PM) AA Financial Statement Disclosures: Guide to Current Requirements and $155 Developing Issues Birmingham (PM) TX Maximizing Your Social Security Benefits $155 Birmingham (PM) Other Gaining a Competitive Advantage: Critical Skills for CFOs and Controllers $155 Birmingham (AM) AA The Statement of Cash Flows: Preparation, Guidance and Presentation Illustrations $155 Birmingham (AM) TX S Corp and Partnership and LLC Tax Update $155 Birmingham (AM) Other Innovative Forecasting and Budgeting: Moving Beyond the Traditional Techniques $155 Birmingham (PM) AA Fair Value Accounting: Guidance for Practitioners and CPAs in Business and Industry $155 Birmingham (PM) TX Partnerships and LLCs: Avoiding Common Pitfalls Facing Practitioners $155 Birmingham (PM) Other Thriving in a Chaotic Economic Environment: Plannning and Strategy Formulation for Your Organization $155
$180 $180 $180 $180
$50 $50 $50 $50
$180 $180 $180 $180 $180 $180 $180
$50 $50 $50 $50 $50 $50 $50
$180
$50
Auburn Auburn
Other Tech
Expanding the Role and Influence of CPAs in Organizations Excel PivotTables for Accountants
Birmingham (Pelham) 078* 8/16/13 079 8/16/13 083* 8/19/13 085* 8/19/13 091* 8/20/13 092 8/20/13
Birmingham Birmingham Birmingham Birmingham Birmingham Birmingham
104 8/29/13 105 8/29/13 114* 9/6/13 115 9/6/13 183 9/6/13 116* 9/9/13 117 9/9/13 160* 9/23/13 161* 9/23/13 171 9/26/13 172 9/26/13 173 9/27/13 174 9/27/13
Birmingham Birmingham Birmingham Birmingham Birmingham Birmingham Birmingham Birmingham Birmingham Birmingham Birmingham Birmingham Birmingham
Other Advanced Business Law for CPAs Tech Excel 2013 for CPAs AA FASB Industry Review Other Expanding the CPA Role AA Public Company Update TX Advanced Partnership/LLC Workshop: How to Do Optional Step-up In Basis Under 754 and Related Provisions AA 2013 Community Banking Update Tech Sage 50/Peachtree Accounting Software - Managing Businesses More Effectively AA International vs. U.S. Accounting: What in the World is the Difference? Other Business Law Update TX Alabama Sales and Use Tax Guide for CPAs by Ely, Long, and Thistle AA Advanced Audits of HUD-Assisted Projects TX 2013 Hot Tax Topics AA FRF-SME: Financial Reporting Framework for Small and Medium Sized Entities Other The Bankruptcy Process: What Every CPA Must Know AA 2013 FASB Update for the Real World 4AA/4Other Advanced Excel AA 2013 Compilation and Review Update Tech The Mobile Office
Birmingham Clusters (Pelham) 146 147 148 149
9/18/13 9/18/13 9/18/13 9/18/13
150 151 152 153 154 155 156 157
9/18/13 9/18/13 9/19/13 9/19/13 9/19/13 9/19/13 9/19/13 9/19/13
Birmingham (Wynfrey) 071 084 101 159 178
8/13-8/14 8/19/13 8/26-8/28 9/20/13 12/4/13
Birmingham WYN AA Birmingham WYN AA Birmingham WYN TX Birmingham WYN TX Birmingham WYN TX
Yellow Book Workshop See website for fees 2013 Accounting & Auditing Update for the Real World $199 $224 $50 Estate and Tax Planning for the Baby Boomer Workshop See website for fees Farmer/Nunnallee 2013 Federal Tax Update $250 $275 $50 The Best Federal Tax Update Course by Surgent McCoy $199 $224 $50
Birmingham Clusters (Wynfrey) 047 8/5/13 048* 8/5/13 049 8/5/13 050 8/5/13 051* 8/5/13 052 8/5/13 054* 8/6/13 055 8/6/13 056* 8/6/13 057 8/6/13 058 8/6/13 16
Birmingham (AM) AA Forensic Accounting: Critical Phases of an Effective Fraud Investigation $155 Birmingham (AM) TX Tax Challenges for Older Americans $155 Birmingham (AM) Other Benchmarking and Effective Partner Compensation Systems $155 Birmingham (PM) AA Financial Reporting: The Top 25 Tips on How to Prevent and Detect Executives and Managers from Manipulating Financial Statements $155 Birmingham (PM) TX Social Security and Medicare: Advanced Analysis of the Tactics, Taxes, and the Truth $155 Birmingham (PM) Other Disciplined Marketing in Building a Niche Practice $155 Birmingham (AM) TX Taxation for Foreign Nationals $155 Birmingham (AM) Other Loyalty Effect and Building a Sales Culture in a CPA Firm $155 Birmingham (PM) TX Health Care Reform Act: Critical Tax and Insurance Ramifications for You, Your Business and Your Clients $155 Birmingham (PM) Other Succession Planning and the Future of the Accounting Profession $155 Birmingham (PM) Other The GO System $155
$180 $180 $180
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$180 $180 $180
$50 $50 $50
The Alabama CPA MAGAZINE
No. Date(s) Location
Field of Study Title
Early Bird *Registration Member Fee Fee
Non-Member Add-On
DECATUR Decatur Decatur Decatur Decatur
TX Hot IRS Tax Examination Issues for Individuals and Businesses AA Audit Workpapers: Documenting Field Work AA Audit Workpapers: Reviewing Field Work Documentation TX Delving into the Top Twelve Issues for Partnerships, LLCs and S Corps
$250 $250 $250 $250
$275 $275 $275 $275
$50 $50 $50 $50
8/23/13 9/6/13 9/12/13 9/12/13
Dothan Dothan Dothan Dothan
$250 $250 $250
$275 $275 $275
$50 $50 $50
141* 9/17/13 142 9/17/13
Dothan Dothan
TX The Complete Guide to Payroll Taxes and 1099 Issues AA 2013 Compilation and Review Update AA Understanding the Clarified Auditing Standards: The Changes You Need to Know TX The Complete Guide to Preparing Limited Liability Company, Partnership, and S Corporation Federal Income Tax Returns AA Auditing Real-World Frauds: A Practical Case Application Approach 4AA/4Other Excel-Based Dashboards
$250 $250 $250
$275 $275 $275
$50 $50 $50
TX TX AA TX AA TX TX
Alabama Sales and Use Tax Guide for CPAs by Ely, Long, and Thistle The Best Income Tax, Estate Tax, and Financial Planning Ideas of 2013 2013 Accounting & Auditing Update for the Real World Delving into the Top Twelve Issues for Partnerships, LLCs and S Corps Internal Control: Understanding, Designing, and Evaluating Internal Controls Form 990: AICPA’s Answer to Unlocking the Tax Complexities The Best Federal Tax Update Course by Surgent McCoy
$155 $250 $199 $250 $250 $250 $199
$180 $275 $224 $275 $275 $275 $224
$50 $50 $50 $50 $50 $50 $50
Excel Reporting - Best Practices, Tools and Techniques iPad - An Effective Business Tool
$155 $155
$180 $180
$50 $50
$250 $250 $250 $250 $250 $199 $250 $250 $250 $250 $199
$275 $275 $275 $275 $275 $224 $275 $275 $275 $275 $224
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$180 $180 $180 $180 $180 $180
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$525 $375 $375
$550 $400 $400
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$250 $250 $250 $250 $250 $250 $250
$275 $275 $275 $275 $275 $275 $275
$50 $50 $50 $50 $50 $50 $50
098 8/22/13 120* 9/10/13 121* 9/10/13 122* 9/10/13 dothan 100 113 135* 136
huntsville 068 8/9/13 Huntsville 069 8/9/13 Huntsville 093 8/21/13 Huntsville 111* 8/30/13 Huntsville 123* 9/10/13 Huntsville 124* 9/10/13 Huntsville 177 12/3/13 Huntsville
Huntsville Clusters 169 9/25/13 Huntsville (AM) AA 170 9/25/13 Huntsville (PM) Tech mobile 076 8/15/13 077 8/15/13 081 8/16/13 118* 9/9/13 119* 9/9/13 138 9/16/13 139* 9/17/13 140 9/17/13 163* 9/24/13 164* 9/24/13 180 12/6/13
Mobile Mobile Mobile Mobile Mobile Mobile Mobile Mobile Mobile Mobile Mobile
TX Hot IRS Tax Examination Issues for Individuals and Businesses Tech Top Accounting Solutions Tech Excel Budgeting and Forecasting Techniques AA FRF-SME: Financial Reporting Framework for Small and Medium Sized Entities AA Audits of Banks AA 2013 Accounting & Auditing Update for the Real World AA Revenue Recognition: Getting the New Standards Right AA Real Life Auditing Situations Integrating the Clarified Statements of Auditing AA Introduction to Business Valuation TX AICPA’s Hottest Tax Topics for 2013 TX The Best Federal Tax Update Course by Surgent McCoy
MOBILE CLUSTERS 059 060 061 062 063 064 065
8/7/13 8/7/13 8/7/13 8/7/13 8/8/13 8/8/13 8/8/13
Mobile (AM) Mobile (AM) Mobile (PM) Mobile (PM) Mobile (AM) Mobile (AM) Mobile (PM)
066 8/8/13
Mobile (PM)
AA Financial Statement Disclosures: Guide to Current Requirements and Developing Issues $155 TX Federal Tax Update $155 AA Current Issues in Accounting and Auditing: An Annual Update $155 TX Critical Tax Issues in Buying and Selling a Business $155 AA Fraud and Financial Reporting: Don’t Be the Next Victim! $155 TX Maximizing Your Social Security Benefits $155 AA Preparing OCBOA Financial Statements: Cash, Modified Cash and Tax Basis Financial Statements $155 TX Individual Income Tax Return Mistakes and How to Fix Them $155
montgomery 046 067 070 072
8/5 - 8/7/13 8/8 - 8/9/13 8/12 - 8/13/13 8/14/13
073 8/14/13 074 8/15/13 075 8/15/13 089* 8/20/13 094* 8/21/13 095 8/21/13
Montgomery Montgomery Montgomery Montgomery Montgomery Montgomery Montgomery Montgomery Montgomery Montgomery
AA Basic Staff Training for Auditors AA Semi-Senior Staff Training for Auditors AA Beginning In-Charge Staff Training for Auditors TX Advanced Tax Structures: Using Tiered Parnerships, Multiple Corporations, Series LLCs and Disregarded Entities Tech Microsoft Office 2013 including Windows 8 and Skydrive AA Religious Organizations: Accounting, Auditing & Tax Issues Tech QuickBooks for Beginners AA Revenue Recognition: Getting the New Standards Right AA Real Estate Accounting and Auditing TX Advanced Critical Issues for LLCs and Partnerships
The Alabama CPA MAGAZINE
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EDUCATION Express No. Date(s) Location
Field of Study Title
Early Bird *Registration Non-Member Member Fee Fee Add-On
montgomery Continued 096 8/22-8/23/13 Montgomery 106 8/29/13 Montgomery 107* 8/29/13 Montgomery 143* 9/18/13 Montgomery 144 9/18/13 Montgomery 167* 9/25/13 Montgomery 168* 9/25/13 Montgomery 179 12/5/13 Montgomery 181* 1/6-1/7/14 Montgomery 182* 1/9-1/10/14 Montgomery
Other Other Other AA AA AA TX TX TX TX
The Franklin Covey 7 Habits of Highly Effective People Workshop Leadership Development from the Expert Colonel Thirty-Plus Practical Tools and Techniques for Making Your Key Financial Decisions Identifying Fraudulent Financial Transactions: Practical Tips to Identify Fraud Small Business Internal Controls, Security, and Fraud Prevention and Detection Identity Theft: Preventing, Detecting, and Investigating Identity Theft AICPA’s Hottest Tax Topics for 2013 The Best Federal Tax Update Course by Surgent McCoy 1040 Tax Return Update 2012 Corporate Income Tax Boot Camp
$825 $250 $250 $250 $250 $250 $250 $199 $250 $250
$850 $275 $275 $275 $275 $275 $275 $224 $275 $275
$50 $50 $50 $50 $50 $50 $50 $50 $50 $50
$180 $180
$50 $50
$180 $180 $180 $180 $180 $180
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$199 $250
$224 $275
$50 $50
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$275 $275
$50 $50
$250 $250
$275 $275
$50 $50
$155 $155 $250 $250 $250 $250 $250
$180 $180 $275 $275 $275 $275 $275
$50 $50 $50 $50 $50 $50 $50
montgomery clusters 125 9/10/13 126 9/10/13 127 9/10/13 128 129 130 131 132
9/10/13 9/11/13 9/11/13 9/11/13 9/11/13
Montgomery (AM) AA Annual FASB Update and Review $155 Montgomery (AM) TX Individual Income Tax Update $155 Montgomery (PM) AA Corruption and Asset Misappropriation Schemes: The Top 25 Tips on How to Prevent and Detect Illegal Acts by Employees and Third Parties $155 Montgomery (PM) TX Mastering Basis Issues for S Corporations, Partnerships, and LLCs $155 Montgomery (AM) AA Compilation and Review Guide and Update $155 Montgomery (AM) TX Select Estate and Life Planning Issues for the Middle-Income Client $155 Montgomery (PM) AA Financial Statement Disclosures: Guide to Current Requirements and Developing Issues $155 Montgomery (PM) TX Key Partnership and S Corporation Tax Planning Strategies $155
montgomery Wynlakes 112 9/5/13 158 9/19/13
Montgomery Wyn AA Montgomery Wyn TX
2013 Accounting & Auditing Update for the Real World Farmer/Nunnallee 2013 Federal Tax Update
Orange Beach 082 8/16/13 137 9/13/13
Orange Beach Orange Beach
145 9/18/13 162* 9/23/13
Orange Beach Orange Beach
AA Condos & HOAs: Advanced Accounting, Auditing and Other Issues TX Surgent McCoy’s Limited Liability Company and Partnership Tax Return Preparation Workshop AA 2013 Compilation and Review Update AA Common Frauds and Internal Controls for Revenue, Purchasing and Cash Receipts
tuscaloosa . 086 8/20/13 087 8/20/13 102* 8/28/13 103 8/28/13 133* 9/11/13 134 9/11/13 166* 9/24/13
Tuscaloosa-AM Tuscaloosa-PM Tuscaloosa Tuscaloosa Tuscaloosa Tuscaloosa Tuscaloosa
AA AA TX Tech AA TX TX
Practical Guidebook to Impairment Accounting Standards Revenue Recognition and Lease Accounting: The New Perspectives Closely Held Business Taxation: Smart Strategies to Slash Taxes Excel Best Practices Auditing Real-World Frauds: A Practical Case Application Approach Advanced Critical Issues for S Corporations Advanced Estate Planning Strategies: Accumulating Wealth and Minimizing Taxes
ASCPA CONFERENCES 2013 • visit www.ascpa.org
YOU are here!
You are here. And so are our education opportunities. Check out our clusters located in your area.
Birmingham Clusters August 5 – 6 Hyatt Regency Wynfrey
Montgomery Clusters September 10 – 11 ASCPA Office
Mobile Clusters August 7 – 8 Holiday Inn Mobile
Birmingham Clusters September 18 - 19 Rosewood Hall, Homewood
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The Alabama CPA MAGAZINE
ASCPA Education Form ASCPA Continuing ProfessionalRegistration Education Registration Form Mail form to : ASCPA P.O. Box 242987 Montgomery, AL 36124-2987
Fax form to : Sherry Russ 334.834.7310 Scan/email to: sruss@ascpa.org
Register online at:
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Total: *CPAs who are members of the ASCPA may register at the member rate. CPAs who are not a member of the ASCPA or other State Society may register at the Non-Member rate. Please include the appropriate discount(s) when registering for events. ÃCPAs who are members of the AICPA may deduct $30 from AICPA seminars ONLY (8 hrs classes). (These are identified in the CPE Schedule online or in the ASCPA newsletter). *Electronic course materials are included in the registration fee and will be emailed at least two weeks before the course date. You can choose to purchase a paper copy of the course materials for an additional fee of $20 per course. I acknowledge that I will receive course materials electronically (included in course fee). I would like to purchase my manual for $20 per class Check: I have enclosed a check payable to ASCPA in the amount of $ ___________ I authorize the ASCPA to charge $ __________ to my credit card. Credit Card: MC Card Number
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Presorted Std US Postage PAID Permit No. 131 Montgomery, AL AUGUST
2013
The Alabama Society of Certified Public Accountants 1041 Longfield Court P.O. Box 242987 Montgomery, AL 36124
Classified Vibrant and Growing CPA firm for sale in Shelby County. Gross revenue range – $200,000 to $225,000. Owner Financing Available. Call 205-369-7594 for more information. Barnes, Blackwell & Co in Huntsville is seeking a CPA or CPA eligible candidate for a senior accountant position with an emphasis in tax. Work schedule can accommodate flexible summer hours or full-time, year-round opportunity. Minimum of 3 years public accounting experience required, tax emphasis preferred. This permanent position offers competitive salary and benefits with growth opportunities. Send resume and inquiries to hr@bbcpas.net. SENIOR WHITE COLLAR CRIME INVESTIGATOR wanted. This position is full-time in Montgomery with the Attorney General’s office. The employee in this position conducts and coordinates investigations of alleged or suspected criminal violations involving white collar crimes, such as those which are financially motivated and committed for illegal monetary gain. SALARY: $59,517$90,724. Requires a bachelor’s degree in accounting and six years of experience in financial examination, analysis and reconstruction of accounting/financial records. Complete an Application for Examination Form available at www.personnel.alabama.gov or any Alabama Career Center Office. Apply on-line, by fax (334.242.1110) or by mail at State of Alabama Personnel Department, PO Box 304100, Montgomery, AL 36130-4100.
Huntsville CPA Firm is seeking two qualified candidates for the following positions: 1. CPA with 2-4 years of auditing experience. 2. Accountant for tax and/or small business department to work closely with existing staff and clients. Qualified candidates should submit resume to apierce@mdacpa.com. MONTGOMERY CPA FIRM is hiring seasonal tax return preparers for the 2014 filing season (February-April). Required: general understanding of individual income tax laws and proficiency in computer skills – including Excel, PDF and paperless work environment. Past experience preferred. Send cover letter and resume to mgm.hrdirector@gmail.com
YOUR PRACTICE WANTED: We are North America’s leader in practice sales. Let us navigate the complexities, locate the best match from a deep pool of qualified and serious buyers, and optimize your return on the years invested in building your practice. If you are considering a change, contact Alabama broker Lori Newcomer, CPA, at (888)2776040 or LNewcomer@apsleader.com for a confidential discussion. Small regional firm seeking public accountant with 2-5 years’ experience for Tuscaloosa office. Send resume to Deborah Dye, PO Box 471, Columbus, MS 39703, ddye@telott.com
ENJOY THE LAST DAYS OF SUMMER! The ASCPA office will be closed on Labor Day Monday, September 2