ALABAMA CPA MAGAZINE I JULY 2013
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 was great to see so many of you at the Annual Meeting on June 6. We had another successful meeting with over 600 in attendance, including more that 520 members. One of the A&A sessions, presented by Robert Durack of the AICPA, was the recently released “Financial Reporting Framework for Small and Medium-sized Entities”. Yes, it’s a very long name, which is now being referred to as the FRF for SMEs Accounting Framework. This new framework was developed by the AICPA in response to FASB’s Private Company Council’s failure to provide an alternative reporting option for private companies. According to Robert, there are over 22 million private companies in the U.S., but only 17,000 public companies. This fact creates a demand for an accounting framework which is responsive to the needs of private companies. It is important to note that the FRF for SME framework was not created to replace GAAP but, instead, to be used when GAAP-based financials are not required. The FRF for SME framework will likely be most beneficial to owner/managers and external users who have direct access to management. Really this framework is just a next generation OCBOA or “other comprehensive basis of accounting”. If you are in public practice and issue reports on a significant number of OCBOA financial statements you will likely be very interested in learning more about this new framework. Ultimately, the use of the new framework will likely depend on whether it is beneficial to the financial statement user. You can go to the AICPA website and download the entire framework, as well as other communication materials on FRFs. That being said, the National Association of State Boards of Accountancy (NASBA) recently announced their opposition to the new framework stating in a press release that it could “significantly weaken the financial reporting of private companies”. (http://nasba. org/blog/2013/06/13/nasba-stands-behind-gaap-for-private-companies-opposes-nonauthoritative-frameworks/). As a trusted business advisor, it is our responsibility to understand all the various financial reporting options and to assist our clients in selecting the option that fits their needs.
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
Don McLeod, Chair-elect, Jennine Birmingham and Steve Shelton, Past Chair in the U.S. House Ways & Means committee room. 2
The Alabama CPA MAGAZINE
Small practitioners Conference August 1 and 2 Alabama Society of CPAs’ office Day 1 – 8:45-4:30 Small Firm Professional Issues Update – Developments and Trends AICPA Economic Update John Ray, Merrill Lynch 5 Under $5000 - Ideas to Improve Your Business Charles Hylan The Growth Partnership Taxpayer Bill of Rights II – Legislative Update Jeff Patterson Business Execution Charles Hylan The Growth Partnership A&A Update Small Practitioners Jim Martin, CPA Networking dinner aboard the Harriott II Riverboat - 6:00 Day 2 – 8:30-12:00 Managing Your Business vs. Managing Your Office Branding Your Practice Brian Key Copperwing Design The Loyalty Effect Charles Hylan The Growth Partnership
Small Practitioners: Looking at the Big Picture
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s small firm practitioners, you add strength and knowledge to all you serve. The way that you find solutions for your clients, using your creativity and unique perspective, gives you a certain edge in business. It also builds trust among your clients. Where better to sharpen that edge than at the ASCPA’s first Small Practitioners Conference? The sessions, the networking and the sponsors will all provide resources for you to learn from the best and from each other. It’s the place to put the growth of your firm at the forefront of your business strategy. Sponsored by PNC Bank, Proactive CPA Solutions and Jeff Patterson Law
FEES: $375 for members, $425 for non-members Receive a $25 early bird discount by registering by July 22 www.ascpa.org
The Alabama CPA MAGAZINE
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STUDENT SUCCESS
Diversity in the Quest for Diversity
Howard University’s Frank Ross wants a profession-wide solution
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By Michael Cohn
rank Ross, director of Howard University’s Center for Accounting Education and a longtime proponent of increasing diversity in the profession, thinks that it’s time for a new approach to the issue. The CAE runs an annual “We’re About Success” symposium every June near Washington, D.C., to enable promising young African-American accountants to acquire skills and strategies to help them succeed in the profession. But the CAE has also been broadening its efforts and forging alliances with accounting organizations that share similar goals of increasing diversity in the profession. Ross is also a member of the American Institute of CPAs’ recently formed National Commission on Diversity and Inclusion. “We are in the process of spearheading the development of a proposal around a professionwide solution to the accounting pipeline issue,” he said. “It starts with the proposition that the results of increasing the number of minorities in the profession are very poor. It’s dismal. When you look at the AICPA statistics, it shows it’s not moving the bar that much. The institute has started their commission on diversity retention, but while we need to deal with retention, and while retention is important and critical, you’ve got to have more minorities selecting the accounting profession than we have had in the past. We’ve got to make the profession a lot more attractive to mi-
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norities than we have, and we’ve got to let them learn more about the profession.” He acknowledged that all the Big Four firms, along with groups like the National Association of Black Accountants, the Association of Latino Professionals in Finance and Accounting, and the pan-Asian organization Ascend are exerting their own efforts to increase diversity. “You have everyone in the profession doing something, but what’s missing is that we’re not approaching it as an industry,” said Ross. He would like to see the kind of overarching approach used to attract more students to the STEM fields: science, technology, engineering and mathematics. “That is being approached pretty much as an industry-wide issue, even to the point where the president mentions the need for more science and math teachers,” said Ross. “There is
more emphasis on science and math courses, and that sort of thing. Yet we have a serious problem that we don’t have industry-wide efforts. The idea is let’s start taking all these one-offs and let’s try to roll them out to the profession in such a way that the whole profession can start doing these successful programs. Ernst & Young does a program in several cities where they adopt a high school. If a program is successful for one firm, why don’t we start a program industry-wide of adopting high schools or middle schools, not just limited to E&Y or KPMG, but go to all the firms?” He noted that a group of Midwest firms have begun providing internships to students who are still in the first few years of college. “They’re starting to come together and say, ‘How can we attract younger college students to the profession?’ You take that concept and why doesn’t
Thank you students Tainea Bayo
Texas Southern University Houston, Texas
Shanecka Bedford
Thomas More College
Crestview Hills, Kentucky
Julio Benavides
Trinity University
San Antonio, Texas
Amber Bennett
University of Memphis
Memphis, Tennessee
Ashley Bowman
University of Mississippi
Oxford, Mississippi
Johnathon Candelario
University of Central Florida
Orlando, Florida
Vanessa Cesar
Georgia State University
Atlanta, Georgia
Ashley Clark
Troy University
Troy, Alabama
D’Annjaquette Dickson
Prairie View A&M University
Prairie View, Texas
Chen Ding
Furman University
Greenville, South Carolina
Pamela Dobbins
Athens State University
Athens, Alabama
Carlos Gutierrez
Valdosta State University
Valdosta, Georgia
Lynda Hayes
Fort Lewis College
Durango, Colorado
Quinita Jackson
Troy University
Troy, Alabama
Anna-Paula Lopez
University of Arizona
Tucson, Arizona
Melissa Luong
University of Texas – Dallas
Dallas, Texas
Jordan McBride
Troy University
Troy, Alabama
Jesus Moncayo
University of Texas – Pan American Edinburg, Texas
Bryan Morgan
University of Texas - San Antonio
San Antonio, Texas
Wofai Offem
Troy University Montgomery
Montgomery, Alabama
Maritza Ozepy
Gateway Community College
Park Hills, Kentucky
Jasmine Pampkin
Fontbonne University
Clayton, Missouri
Ashima Patel
Mercer University
Macon, Georgia
Katherine Reed
Auburn Montgomery
Montgomery, Alabama
Aaron Robinson
University of Memphis
Memphis, Tennessee
Alexandra Taylor
University of Alabama
Tuscaloosa, Alabama
Michael White
Florida A&M University
Tallahassee, Florida The Alabama CPA MAGAZINE
Aim High and Network!
Speakers share inspiring messages at the Accounting Scholars Leadership Workshop
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the industry adopt something like that and roll it out industry-wide? That’s one of the activities we are trying to work on while developing a paper. We’ve been meeting with the chief diversity officers of the major global seven firms. We’ve had two meetings so far and we have a third one scheduled for sometime this spring. One of the things the center has charged us with is why don’t you take your paper and develop it into a much more robust proposal, something that we can all take to our firms and start to really find a way to do things more as an industry, versus one-offs.” They have established a working group made up of about 20 individuals from the major firms, along with the AICPA and other diversityminded organizations like NABA, Ascend and ALPFA. “They will help me develop this paper that hopefully will get some traction among the firms,” said Ross. He is also serving on the institute’s diversity commission. “Their charge is to develop programs around retention of minorities in the accounting profession, but we can’t give up on the pipeline,” Ross pointed out. “The profession has a very high turnover rate, and although the firms can do something about that and reduce it by a couple of percentage points a little bit, it’s still a high turnover rate, and if you bring in a small number of any of the minority groups, that turnover rate would mean there will be so few left to go all the way within the firms. You’ve got to increase the numbers of minorities coming into the profession if you hope to really have an impact on the number of partners you will have down the road and the number of managers and senior-level professionals. That’s what we’re built on.” The AICPA commission was created late last summer to focus on increasing the retention and advancement of underrepresented minorities in the profession. The 15-member commission includes representatives from minority professional advocacy groups such as Ascend, along with CPA firms, state CPA societies, and leaders from business and industry, government and education. Continued on page 14 The Alabama CPA MAGAZINE
he AICPA Foundation’s Accounting Scholars Leadership Workshop came to the Alabama Society of CPAs on June 13/14. In its 19th year, the intensive two-day conference encourages diversity in the profession through an all-expense-paid event. Students applied through the This Way to CPA website and were asked to meet specific criteria. Speakers from Pennsylvania, Florida, Georgia and Alabama came to the ASCPA to inspire students to aim high and to build their professional networks. ASCPA Chair-elect Don McCleod had been involved with the ASLW for many years and enjoyed hosting the 27 student participants. “These students come from large schools, small schools and are all committed to becoming CPAs. I can’t imagine a better way to spend time than growing the next generation of professionals”, McCleod said. After a brief introduction by ASCPA President and CEO Jeannine Birmingham, a clip from the 2004 award-winning Pillars of Success minority recruitment video was shown. The film profiled Jim White, founder of Banks, Finley & White, one of the largest minority-owned CPA firms in the country. In 1973 he became the first black Alabama CPA. White spoke to the students about perseverance, commitment to the profession and remaining true to personal values. Kim Drumgo, Director of Diversity and Inclusion at the AICPA and AICPA Associate Planner Crystal Porter were on hand to deal with the logistics of getting 27 students from the southern tier of states to the ASCPA. One set of six students faced a canceled flight in Atlanta and ended up renting a van to drive to the Alabama Society! The students represented 10 states, from Florida to Arizona. Recipients of ASCPA Educational Foundation diversity scholarships were on hand: Quinita Jackson, Jordan McBride, Katherine Reed and Alexandra Taylor, as well as current summer intern Ashley Clark. Latosia Williams, a 2012 participant, sat in on the sessions to lend a hand. Also attending were Dr. Emma Cole of Troy Montgomery and Nikelle Klareich of the Georgia Society of CPAs. Continued on page 9
Thank you speakers Cromwell Baun, CPA, UBS Financial Services
Michael Kassouf, CPA, Kassouf & Co.
Chelsea Chatman, University of Alabama
Don McCleod, CPA Dothan sole practitioner
Joe Fehrman, The Rainmaker Companies Delphine Ford, CPA, Pearce Bevill Leesburg Moore Keary Foster, CPA, Wealth Management Partners Krista Hawkins, Hyundai Motor Manufacturing Alabama
Yvonne Mendez, CPA, Cruser & Mitchell, LLP Gerald Pentecost, CPA Gadsden sole practitioner Jeff Price, Beasley Allen Law Firm Ron Thompkins, CPA, TCA Watson
Kendra James, CPA, Raycom Media
Jody Thrasher, Aldridge Borden
Dr. Peter Johnson, CPA, University of Alabama
Foster Ware, Alabama Power Company Jim White, CPA, Banks, Finley & White 5
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4:02 PM The Alabama CPA 3/5/13 MAGAZINE
MEMBERS IN MOTION Promotions and New Positions Building & Earth Sciences, Inc., a professional engineering firm with 12 branch locations, is pleased to announce the hire of Filmore Woodbery as controller. Woodberry, who has recognized strengths in financial and regulatory reporting, administration and tax, holds an MBA and has more than 27 years of experience in corporate accounting. He will be based at Building & Earth Sciences’ Birmingham corporate headquarters. Linscomb & Williams, a fee-only financial advisory firm, announced that they are opening a Birmingham office which will be led by Sheri Robinson. She is a financial planner with more than 20 years of experience. Robinson holds Series 7 and 66 registrations as well as the CFP and AEP designations. She is a graduate of the University of Alabama at Birmingham.
Community News After more than two decades of watching over a city budget that has grown from $5 million to $27 million, Daphne Finance Director Kim Briley is stepping down from her post on June 26. Briley began her career with the city in August 1990 as an accounting supervisor and, within months, was promoted to staff accountant. In August 1993, she was named finance director.
Banks, Finley, White & Company Celebrates 40 Years
Awards and New Designations Anniston Army Depot Commander Col. Brent Bolander presents Matt Hunter, chief of the depot’s Managerial Accounting Division, with the AMC Personnel of the Year award. Hunter is one of 12 recipients from throughout AMC to be honored with the Louis Dellamonica Award for 2012. Photo Credit: Mark Cleghorn, US Army Photographer
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anks, Finley, White & Company (BFW) is a nationally-recognized regional CPA firm with offices in Birmingham, Atlanta, Memphis and Jackson. It is one of the largest minority-owned firms in the U.S. and provides an array of professional services to Fortune 500 companies, not-for-profits, olleges and universities, government, organizations in the financial and healthcare segments, as well as private businesses and successful individuals. Members of the firm, their families and invited guests celebrated the anniversary with a reception at the Summit Club on May 30, 2013.
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DOING IT BETTER AICPA Releases New Financial Reporting Framework for Small- and Medium-Sized Entities Millions of private companies now have another non-GAAP financial reporting option
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he AICPA’s new financial reporting framework designed for America’s small business community is now available and ready to use. The FRF for SMEs™ accounting framework delivers financial statements that provide useful, relevant information to owners of private companies and other stakeholders in a consistent, simplified, cost-effective way. In this video, Chairman of the AICPA Board of Directors Richard J. Caturano, CPA, CGMA, and AICPA President and CEO Barry C. Melancon, CPA, CGMA, explain the marketplace demand for the FRF for SMEs™ framework, the opportunity it presents for CPA firms’ clients and CPAs in business and industry, and the important features that address the concerns of owner-managed, forprofit smaller enterprises. The FRF for SMEs™ framework will give small-business owners and users of their financial statements, such as banks and insur-
ers, robust yet relevant financial information to make informed business or credit decisions. It also allows some optionality, so financial statements can be tailored to users’ needs. A principle-based framework, the FRF for SMEs™ accounting option enables CPAs to exercise their professional judgment, knowledge and skill, reinforcing their role as trusted business advisors. Other special purpose frameworks, such as income tax or cash bases of accounting, remain and could be appropriate. Main Street businesses and users of their financial information looking for more comprehensive and consistent financial statements may want to explore the FRF for SMEs™ accounting option. As the framework is not authoritative or required, it may be used immediately. Download a FREE copy of the framework to see whether it is the best financial reporting option for you or clients who do not need GAAP financial statements. In late June, the AICPA will be providing a free extensive toolkit to help members learn
about the framework and discuss it with clients. Additional free resources will educate small businesses and users of financial statements about the FRF for SMEs™ option. To inform the marketplace, the AICPA is conducting a targeted communications and advertising campaign to small business, bankers, insurers and others. For more information on the framework, the resources below are offered on the website: • F requently Asked Questions and Answers •B ackgrounder • F inancial Reporting Framework for Smalland Medium-Sized Entities with Implementation Resources (pre-order paperback for mid-July) •U nderstanding the Financial Reporting Framework for Small- and Medium-Sized Entities – AICPA Alert (pre-order paperback for mid-July) Watch future issues of AICPA News Update for the release of the free toolkits and other resources to support CPAs in implementing the framework. You didn’t start your business to handle paperwork and regulations, but Charter HR did!
Aim High and Network! Continued from page 5 One of the highlights was the chance for participants to work in a group on a case study. They were prepped by Dr. Peter Johnson and sent back to the hotel to study and answer seven question he posed. Five teams competed before ASCPA member judges Delphine Ford, Gerald Pentecost and Don McCleod, who asked penetrating questions following each group’s 10 minute presentation. Team Five won the competition and received some nice prizes, including computer bags and gift cards. At the end of the program, before Don McCleod’s closing remarks, Kim Drumgo asked each student to share their biggest take-away. The participants had clearly been paying close attention, since they cited content from almost all the sessions. The ASCPA appreciated the chance to expand the breadth of its diversity programs by hosting one of three ASLW events in 2013. The Alabama CPA MAGAZINE
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94th Annual Meeting mor
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he 94th Annual Meeting began as many of them do – part business conference, part family reunion. A hearty breakfast, a tour of the exhibition hall, then on to the serious work of learning. It was at the noon luncheon when something slightly unusual took place. Dr. Tom Ratcliffe was being honored with a Lifetime Achievement Award – only the third recipient in the ASCPA’s history. Since there was a sizable tropical depression in the Gulf of Mexico, hampering air travel in and out of Key West, where Ratcliffe now lives, the only way to have him at the luncheon was via Skype. So there he was, on the big screen, chatting away with Steve Shelton, a classmate from their days at the University of Alabama. Shelton described in his lowkey, but very humorous, style some of the experiences he shared with Tom during those years. Other awards included: Life Member – Stephen L. Moore and Cynthia Underwood Outstanding Member in Government – Barbara S. Malkove Thomas A. Ratcliffe Outstanding Discussion Leader Award – Jim Martin Outstanding Accounting Educator Award – Dr. Judy Kamnikar Outstanding Young CPA – Lindsey Weems Young CPA Public Service Award – James Wishon Young CPA President’s Award – David Brown Near the conclusion of the business meeting was the main event of the day - the election of the 2013 officers. Renee Hubbard, chair, Don McCleod, chairelect, Dr. Lowell Broom, vice-chair and Jamey Carroll, secretary/treasurer, were elected by a voice vote. Bryan Chandler, Lisa Patterson and Mark Hieronymus will serve on the 2013 Nominations Committee. Then it was back to the afternoon sessions and door prizes at the last break. ASCPA summer intern Ashley Clark was assisted by fall intern James White in selecting names and announcing winners. What else was different at this Annual Meeting? Well, there were the two spanking new Cadillacs parked out in front. Their presence added to the exhibitor hall experience as did the massage chair at the Proactive Solutions booth. It’s a sign that while many things about this event remain consistent, innovation in learning, marketing and communication continue to evolve.
Mark your calendar for the 95th Annual Meeting of the Alabama
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The Alabama CPA MAGAZINE
re than 520 members get the point
Thank You
SPONSORS/EXHIBITORS U.S. Teks – Gold sponsor ITAC Solutions – Silver sponsor Southeastern Financial Group/ The Guardian – Silver sponsor Charter HR – Silver sponsor Oil Claim Calculator – Silver sponsor
Society of CPAs on Thursday, June 5, 2013.
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Advantage Payroll Aflac/Burgess Bedford Cost Segregation Bloomberg BNA CCH Central Alabama Cadillac Dealers College Counts 529 CSSI Gilsbar Pro Grandview Financial L. Kianoff & Associates PANGEATWO Paychex Proactive CPA Solutions Silpada Southeast Financial Group ThomsonReuters Troy University
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PANGEATWO and the Alabama Weather delay doesn’t dampen spirits or wash away profits.
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t didn’t start out as a dark and stormy day at the Robert Trent Jones Oxmoor Valley courses on June 5, but clouds rolled in as the day progressed. In mid-afternoon, the darkening skies also brought lightning, and tournament officials called the players in from the Valley and Ridge courses. The storm quickly passed and play resumed, only to be cut short by a hard rain. Most teams completed their rounds, but many got soaked as they scooted back to the clubhouse in a blowing downpour. Tricia Kirk and staff from The Exceptional Foundation were on hand to greet the golfers as they arrived and to show off their traveling art show, which featured paintings by Exceptional Foundation participants. One painting was raffled off, others were offered for sale. The painting of a golfer by Tiffany was commissioned by Ms. Kirk and presented to ASCPA President and CEO Jeannine Birmingham. As a special treat, Exceptional Foundation Boy Scouts led the group in the Pledge of Allegiance and singing of the Star-Spangled Banner. Gross receipts were $50,630 and the net proceeds will be shared equally between The Exceptional Foundation and the ASCPA’s Educational Foundation.
Thank You SPONSORS
Presenting Sponsor PANGEATWO Platinum ITAC Solutions Gold Advantage Payroll Services Silver Oil Claim Calculator Trustmark Bank Bradley Arant Boult & Cummmings
Hole Sponsors
Anderson & Wells, PC Barfield Murphy Shank & Smith Crow Shields & Bailey Hargrove Engineers and Constructors Huntsville Chapter ASCPA JamisonMoneyFarmer L. Kianoff & Associates M3 Resources USA Mobile Chapter ASCPA Montgomery Chapter ASCPA Paychex Smith Dukes Buckalew Southeast Chapter ASCPA Watkins Johnsey Group Wilkins Miller Hieronymus
In Kind Donations Alabama Graphics Coca-Cola Bottling Company Golden Rule BBQ South Central Chapter ASCPA Zoghby’s Uniforms
Congratulations Winners!
RIDGE 1st Place – Golden Bell Capital Tom Miles Daniel Samford Hamilton Pounds Patrick Dummond
2nd Place – Rocket Men of Huntsville Jamey Carroll Todd McAdams Scott Hand Ryan Campbell 12
Closest to the Pin Greg Gray Longest Drive Willis Watkins
VALLEY 1st Place – ITAC Andrew Knight Colby Barnett Stephen Leaf Brian Pitts
Closest to the Pin Colby Barnett Longest Drive Mackenzie Moorehead
2nd Place – Southeast Financial Group Reed King Andy King Kenny Tate Bob Stallworth The Alabama CPA MAGAZINE
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We Welcome NEW CPAs Mandeep Singh Bhutani Birmingham Dwight Alan Douglas Grand Bay Daniel Jason Fortenberry Pinson Jordan Amanda Garrett Montgomery Robert Crockett Hahn Pensacola, Florida Bernice Franklin Jenkins Bessemer Kristen Jackson Madaris Fultondale Kevin Matthew McCurry Birmingham Freddie Benford Peek, Jr. Decatur Jennifer Rene Wilkerson Pelham Troy Christopher Wade Phillips Mobile Tanya King Smith Huntsville Forrest Daniel Thrasher Spanish Fort
Christopher Edward Arras Mobile Aaron Joseph Barkley Madison Blake Alan Bullington Mobile Jamie Lynn Monachino Mobile Sharita S. Pickett Hoover Amy Leanne Reeves Huntsville Shane Tatum Rogers Mobile Brandy Paul Rostas Grove Hill Joshua Michael Skelton Birmingham Lauren Richey Wilson Geraldine Jennifer Marie Youngberg Bessemer Bradford Larry Carmack Birmingham James Michael Chafin Homewood
J. A. Connell Birmingham Jessica Reune Hall Birmingham Randall Richard Harden, Jr. Birmingham Jonathan William Markwood III Homewood Daniel Ferris Oakley Montgomery Tabitha Sloane Southern Fayetteville, Tennessee Jason Bin Yun Auburn Alan Stewart Baggett Birmingham Courtney Plowman Barton Cordova Cruse Nolen Bevill Homewood Michael Dennis Bowles Birmingham Lott Herrick Brigham Mobile Caroline Martin Cockrell McCalla
Cornelia Elizabeth Davis Birmingham Andrea Celeste Easterwood Tuscaloosa Michael Ryan Grauel Birmingham Jacob Houston Hall Birmingham Adam Scott Himel Auburn Abbay Elizabeth King Birmingham James Claiborne Morris, Jr. Birmingham Mark Philip Ratcliff Birmingham Jeffrey Thomas Rouse Birmingham Rachel Kristine Zucchelli Birmingham
Diversity in the Quest for Diversity Continued from page 5 “The profession has made some encouraging progress recruiting from all races and ethnicities, but we still have work to do - particularly when it comes to retaining and promoting minorities,” said Ken Bouyer, chair of the board of the commission and Americas director of inclusiveness recruiting at E&Y. “We’ve formed the commission because to continue to move the needle, a lot of people will need to work together.” According to the 2011 Trends in Supply of Accounting Graduates and Demand for Public Accounting Recruits, minorities accounted for 25 percent of the new accounting Bachelor’s and Master’s graduates hired by CPA firms in 2010, an increase from the 17 percent reported in 2001. The increased number of graduates can be viewed as a positive sign, but the survey also found that while minorities make up 20 percent of professional staff positions, only 6 percent of partners are ethnically diverse. _______ This article originally appeared in the April 1, 2013 edition of Accounting Today and is reprinted with their permission. 14
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Business and Industry Conference August 15 and 16 Huntsville Marriott Day 1 – 8:45-4:30 Economic Update Roundtable Discussions Technology in Industry The CFO’s Role in the Banking Relationship HR Topics Networking and tour of the U.S. Space and Rocket Center
Day 2 – 8:30-3:00 Affordable Health Care Act Decision-making for Finance
FEES:: $375 members, $425 non-members / $25 early bird discount when you register by August 5. www.ascpa.org Sponsored by PNC Bank and Paychex
In Memoriam
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–•– Margaret I. Armstrong May 12, 1962 – April 11, 2013 Montgomery, Alabama Certificate #4507 www.itacsolutions.com TECHNOLOGY | CORPORATE PROFESSIONAL/CLERICAL GOVERNMENT/ENGINEERING | ACCOUNTING/FINANCE
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Birmingham | Mobile | Huntsville | Nashville The Alabama CPA MAGAZINE
15
EDUCATION Express No. Date(s) Location
Field of Early Bird Study Title Member Fee
*Registration Non-Member Fee Add-On
auburn 039 040 044 108* 109
7/18/13 7/18/13 7/26/13 8/30/13 8/30/13
Auburn Auburn Auburn Auburn Auburn
AA Tech TX Other Tech
Forensic Accounting: A Comprehensive Guide to Conducting Financial Fraud Investigations Tech Savvy CPA Shortcuts to Tax Cuts: Individual Tax, Social Security, and Retirement Planning Tools and Strategies Expanding the Role and Influence of CPAs in Organizations Excel PivotTables for Accountants
$250 $250 $250 $250 $250
$275 $275 $275 $275 $275
$50 $50 $50 $50 $50
$250 $250 $250 $250 $250 $250 $250
$275 $275 $275 $275 $275 $275 $275
$50 $50 $50 $50 $50 $50 $50
$250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
$250 $250 $275 $275 $275 $275 $275 $275 $275 $275 $275 $275 $275 $275
$250 $250 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50
$155 $155 $155 $155 $155 $155 $155 $155 $155 $155 $155
$180 $180 $180 $180 $180 $180 $180 $180 $180 $180 $180
$50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50
$155
$180
$50
Birmingham (Pelham) 035* 036 078* 079 083* 085* 091* 092
7/17/13 7/17/13 8/16/13 8/16/13 8/19/13 8/19/13 8/20/13 8/20/13
Birmingham Birmingham Birmingham Birmingham Birmingham Birmingham Birmingham Birmingham
104 105 114* 115 183 116* 117 160* 161* 171 172 173 174
8/29/13 8/29/13 9/6/13 9/6/13 9/6/13 9/9/13 9/9/13 9/23/13 9/23/13 9/26/13 9/26/13 9/27/13 9/27/13
Birmingham Birmingham Birmingham Birmingham Birmingham Birmingham Birmingham Birmingham Birmingham Birmingham Birmingham Birmingham Birmingham
AA Now I Oversee: Advanced OMB A-133 Issues Tech QuickBooks 2013 for CPAs 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) 146 147 148 149 150 151 152 153 154 155 156 157
9/18/13 9/18/13 9/18/13 9/18/13 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 (AM) Birmingham (AM) Birmingham (AM) Birmingham (PM) Birmingham (PM) Birmingham (PM) Birmingham (AM) Birmingham (AM) Birmingham (AM) Birmingham (PM) Birmingham (PM) Birmingham (PM)
AA Compilation and Review Guide and Update TX Individual Income Tax Update Other Controller/CFO Update: Hot Topics Facing Today’s Financial Professional AA Financial Statement Disclosures: Guide to Current Requirements and Developing Issues TX Maximizing Your Social Security Benefits Other Gaining a Competitive Advantage: Critical Skills for CFOs and Controllers AA The Statement of Cash Flows: Preparation, Guidance and Presentation Illustrations TX S Corp and Partnership and LLC Tax Update Other Innovative Forecasting and Budgeting: Moving Beyond the Traditional Techniques AA Fair Value Accounting: Guidance for Practitioners and CPAs in Business and Industry TX Partnerships and LLCs: Avoiding Common Pitfalls Facing Practitioners Other Thriving in a Chaotic Economic Environment: Plannning and Strategy Formulation for Your Organization
ASCPA Clusters... You Don’t Have to Travel Far for Quality Education The ASCPA brings you quality education where you are. Birmingham clusters are in both August (Wynfrey) and September (Pelham), Mobile in early August and Montgomery in mid-September. Visit www.ascpa.org for specific course information and to register. 16
The Alabama CPA MAGAZINE
No. Date(s) Location
Field of Early Bird Study Title Member Fee
*Registration Non-Member Fee Add-On
Birmingham (Wynfrey) 045 071 084 101 159 178
7/29-7/31 8/13-8/14 8/19/13 8/26-8/28 9/20/13 12/4/13
Birmingham WYN Birmingham WYN Birmingham WYN Birmingham WYN Birmingham WYN Birmingham WYN
AA AA AA TX TX TX
Employee Benefits Workshop See website for fees 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) 047 048* 049 050
8/5/13 8/5/13 8/5/13 8/5/13
Birmingham (AM) Birmingham (AM) Birmingham (AM) Birmingham (PM)
Birmingham (PM) Birmingham (PM)
AA Forensic Accounting: Critical Phases of an Effective Fraud Investigation TX Tax Challenges for Older Americans Other Benchmarking and Effective Partner Compensation Systems AA Financial Reporting: The Top 25 Tips on How to Prevent and Detect Executives and Managers from Manipulating Financial Statements TX Social Security and Medicare: Advanced Analysis of the Tactics, Taxes, and the Truth Other Disciplined Marketing in Building a Niche Practice TX Taxation for Foreign Nationals Other Loyalty Effect and Building a Sales Culture in a CPA Firm TX Health Care Reform Act: Critical Tax and Insurance Ramifications for You, Your Business and Your Clients Other Succession Planning and the Future of the Accounting Profession Other The GO System
051* 052 054* 055 056*
8/5/13 8/5/13 8/6/13 8/6/13 8/6/13
Birmingham (PM) Birmingham (PM) Birmingham (AM) Birmingham (AM) Birmingham (PM)
057 8/6/13 058 8/6/13
$155 $155 $155
$180 $180 $180
$50 $50 $50
$155 $155 $155 $155 $155
$180 $180 $180 $180 $180
$50 $50 $50 $50 $50
$155 $155 $155
$180 $180 $180
$50 $50 $50
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
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
141* 9/17/13 142 9/17/13
Dothan Dothan
$250 $250 $250
$275 $275 $275
$50 $50 $50
AA AA TX TX AA TX AA TX TX
Governmental Accounting and Reporting Detecting Misstatements:Integrating SAS 99 and the Risk Assessment Standards 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
$250 $250 $155 $250 $199 $250 $250 $250 $199
$275 $275 $180 $275 $224 $275 $275 $275 $224
$50 $50 $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 $250 $250 $250 $250 $199 $250 $250 $250 $250 $199
$275 $275 $275 $275 $275 $275 $275 $275 $275 $224 $275 $275 $275 $275 $224
$50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50
DECATUR 098 120* 121* 122*
8/22/13 9/10/13 9/10/13 9/10/13
dothan 100 113 135* 136
huntsville 029* 030* 068 069 093 111* 123* 124* 177
7/9/13 Huntsville 7/9/13 Huntsville 8/9/13 Huntsville 8/9/13 Huntsville 8/21/13 Huntsville 8/30/13 Huntsville 9/10/13 Huntsville 9/10/13 Huntsville 12/3/13 Huntsville
Huntsville Clusters 169 9/25/13 Huntsville (AM) 170 9/25/13 Huntsville (PM)
AA Tech
mobile 037* 038* 041* 042* 076 077 081 118* 119* 138 139* 140 163* 164* 180
7/17/13 7/17/13 7/18/13 7/18/13 8/15/13 8/15/13 8/16/13 9/9/13 9/9/13 9/16/13 9/17/13 9/17/13 9/24/13 9/24/13 12/6/13
Mobile Mobile Mobile Mobile Mobile Mobile Mobile Mobile Mobile Mobile Mobile Mobile Mobile Mobile Mobile
AA Governmental & Nonprofit Annual Update TX Handling IRS Disputes AA Studies on Audit Deficiencies TX Fundamentals of a Trust 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
The Alabama CPA MAGAZINE
17
EDUCATION Express No. Date(s) Location
Field of Early Bird *Registration Non-Member Study Title Member Fee Fee Add-On
MOBILE CLUSTERS 059 060 061 062 063 064 065 066
8/7/13 8/7/13 8/7/13 8/7/13 8/8/13 8/8/13 8/8/13 8/8/13
Mobile (AM) Mobile (AM) Mobile (PM) Mobile (PM) Mobile (AM) Mobile (AM) Mobile (PM) Mobile (PM)
AA TX AA TX AA TX AA TX
Financial Statement Disclosures: Guide to Current Requirements and Developing Issues $155 $180 $50 Federal Tax Update $155 $180 $50 Current Issues in Accounting and Auditing: An Annual Update $155 $180 $50 Critical Tax Issues in Buying and Selling a Business $155 $180 $50 Fraud and Financial Reporting: Don’t Be the Next Victim! $155 $180 $50 Maximizing Your Social Security Benefits $155 $180 $50 Preparing OCBOA Financial Statements: Cash, Modified Cash and Tax Basis Financial Statements $155 $180 $50 Individual Income Tax Return Mistakes and How to Fix Them $155 $180 $50
montgomery 027* 7/8/13 Montgomery 028* 7/8/13 Montgomery 031* 7/10/13 Montgomery 032* 7/10/13 Montgomery 033 7/16/13 Montgomery 034 7/16/13 Montgomery 046 8/5 - 8/7/13 Montgomery 067 8/8 - 8/9/13 Montgomery 070 8/12 - 8/13/13 Montgomery 072 8/14/13 Montgomery 073 074 075 089* 094* 095 096 106 107* 143* 144 167* 168* 179 181* 182*
8/14/13 8/15/13 8/15/13 8/20/13 8/21/13 8/21/13 8/22-8/23/13 8/29/13 8/29/13 9/18/13 9/18/13 9/25/13 9/25/13 12/5/13 1/6-1/7/14 1/9-1/10/14
Montgomery Montgomery Montgomery Montgomery Montgomery Montgomery Montgomery Montgomery Montgomery Montgomery Montgomery Montgomery Montgomery Montgomery Montgomery Montgomery
AA Governmental and Nonprofit Update Other AICPA’s Annual Update for Controllers AA Understanding the Clarified Auditing Standards: The Changes You Need to Know 6AA/1Tax 1 Construction Accounting, Auditing, Tax Other AA Automobile Dealerships: An In-Depth Perspective Tech Top 50 Security Measures for CPAs 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 Other The Franklin Covey 7 Habits of Highly Effective People Workshop Other Leadership Development from the Expert Colonel Other Thirty-Plus Practical Tools and Techniques for Making Your Key Financial Decisions AA Identifying Fraudulent Financial Transactions: Practical Tips to Identify Fraud AA Small Business Internal Controls, Security, and Fraud Prevention and Detection AA Identity Theft: Preventing, Detecting, and Investigating Identity Theft TX AICPA’s Hottest Tax Topics for 2013 TX The Best Federal Tax Update Course by Surgent McCoy TX 1040 Tax Return Update TX 2012 Corporate Income Tax Boot Camp
$250 $250 $250 $250
$275 $275 $275 $275
$50 $50 $50 $50
$250 $250 $525 $375 $375
$275 $275 $550 $400 $400
$50 $50 $50 $50 $50
$250 $250 $250 $250 $250 $250 $250 $825 $250 $250 $250 $250 $250 $250 $199 $250 $250
$275 $275 $275 $275 $275 $275 $275 $850 $275 $275 $275 $275 $275 $275 $224 $275 $275
$50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50
$155 $155
$180 $180
$50 $50
$155 $155 $155 $155 $155 $155
$180 $180 $180 $180 $180 $180
$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 Montgomery (AM) TX Individual Income Tax Update 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 Montgomery (PM) TX Mastering Basis Issues for S Corporations, Partnerships, and LLCs Montgomery (AM) AA Compilation and Review Guide and Update Montgomery (AM) TX Select Estate and Life Planning Issues for the Middle-Income Client Montgomery (PM) AA Financial Statement Disclosures: Guide to Current Requirements and Developing Issues Montgomery (PM) TX Key Partnership and S Corporation Tax Planning Strategies
montgomery Wynlakes 112 9/5/13 158 9/19/13 Orange Beach 082 8/16/13 137 9/13/13 145 9/18/13 162* 9/23/13
Montgomery Wyn AA Montgomery Wyn TX
2013 Accounting & Auditing Update for the Real World Farmer/Nunnallee 2013 Federal Tax Update
$199 $250
$224 $275
$50 $50
Orange Beach Orange Beach Orange Beach Orange Beach
AA TX AA AA
Condos & HOAs: Advanced Accounting, Auditing and Other Issues Surgent McCoy’s Limited Liability Company and Partnership Tax Return Preparation Workshop 2013 Compilation and Review Update Common Frauds and Internal Controls for Revenue, Purchasing and Cash Receipts
$250 $250 $250 $250
$275 $275 $275 $275
$50 $50 $50 $50
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
$155 $155 $250 $250 $250 $250 $250
$180 $180 $275 $275 $275 $275 $275
$50 $50 $50 $50 $50 $50 $50
tuscaloosa 086 087 102* 103 133* 134 166*
8/20/13 8/20/13 8/28/13 8/28/13 9/11/13 9/11/13 9/24/13
Tuscaloosa-AM Tuscaloosa-PM Tuscaloosa Tuscaloosa Tuscaloosa Tuscaloosa Tuscaloosa
ASCPA CONFERENCES 2013 • visit www.ascpa.org 18
The Alabama CPA MAGAZINE
ASCPA Education Registration Form
ASCPA Continuing Professional 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:
www.ascpa.org
REGISTRANT INFORMATION Last Name
M.I.
First Name
ASCPA Member Number
Firm / Employer State Certificate Number Address
City
State
Zip
Business Phone
Business Fax
Please visit www.ascpa.org to view all registration policies, including information about cancellations and refunds. Please attach a description of special requests or contact us at (334) 386-5764.
Email Address (for registration confirmation)
Vegetarian ADA Request
Check if information has recently changed and needs to be updated in your member record Are you a member of the AICPA? Yes
How did you hear about this class?
Course Date
No
Course Title
Member Number: ____________________ (Required for discount; subject to verification) Newsletter
Website
Course Number
Postcard/Special Mailing Course Fee ASCPA Member
NonMember
Other
AICPA Discount *see note (where applicable)
Book Fee ($20 per course)
Subtotal
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
Company Credit Card ________________________________________ Print Cardholder’s Name
Visa
Discover AMEX Month Year Expiration Date
Personal Credit Card
________________________________________________ Cardholder’s Signature 3/11/13
Address of cardholder
The Alabama CPA MAGAZINE
City, State, Zip of cardholder
19
Presorted Std US Postage PAID Permit No. 131 Montgomery, AL JULY 2013
The Alabama Society of Certified Public Accountants 1041 Longfield Court P.O. Box 242987 Montgomery, AL 36124
You’re packing for your trip to the Eternal City.
CPA WANTED: Tuscaloosa firm is looking for a CPA with 3 to 5 years’ experience in public accounting. Career opportunity with potential for advancement. Salary commensurate with experience. Send replies to admin@jessupllp.com.
But your education credits are in ruins! What to do? Let the ASCPA’s web-based solutions put the pieces back together. Your laptop, a cappuccino, a sunny piazza and you’re in business.
Tax Senior Manager Wanted: The successful candidate will be a member of a leadership team at Sellers Richardson Holman & West, providing both tax compliance and consulting services to assigned clients and the lead person in maintaining relationships with clients on recurring tax matters. The Tax Senior Manager will gain valuable experience by working with multiple tax partners who will share their years of knowledge and experience gained from working with significant companies with complex tax issues. SRHW offers a local firm experience with access to large firm resources as a result of an alliance with McGladrey. We offer opportunities to participate in the development and leadership of multiple tax specialties. Our managers have excellent prospects for career advancement. We are interested in individuals who want a long-term career opportunity with potential for partner track. 8+ years CPA firm experience. http://www.srhwcpa.com/positions.html
www.ascpa.org/CPE
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.
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GR WTH It’s what CGMA stands for. A new designation representing accomplished professionals that drive and deliver business success, worldwide. Find out more at cgma.org
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