ALABAMA CPA MAGAZINE JULY 2014
2014 Annual Meeting
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 Don McCleod, Chair Dr. Lowell Broom, Chair-Elect Renee Hubbard, Past Chair Board of Directors James R. L. Carroll Caitlin F. Glass Kate J. Ham Paul Marcus Hamilton M. Buddy Johnsey Jason L. Miller Michael C. Reibling Gregory E. Sellers Dennis E. Sherrin Rachel M. Taylor AICPA Council Members John P. Shank Don McCleod E. Lamar Reeves Jimmy L. Williamson, Past Chair, AICPA
Message from the Chair... What a wonderful time we had on June 5th at the 95th Annual Meeting of the Alabama Society of CPAs. Once again, Jeannine and her staff did a remarkable job of putting together an impressive group of sponsors and exhibitors for this year’s meeting and, as our theme so aptly put it, AM 95 Rocked! The host facility at the Cahaba Grand Conference Center in Birmingham was beautiful and the food was absolutely delicious. We had 481 registered participants as well as 25 vendors in attendance. The previous day’s Young CPA Golf Tournament, sponsored by PangeaTwo, was a successful “hole in one”. We raised over $53,180 to benefit The Exceptional Foundation and the ASCPA Educational Foundation. Our newest tradition, the 19th Hole, was a smashing success thanks to title sponsor ITAC Solutions. The business meeting was very informative as Bill Balhoff, chairman of the AICPA, gave us a professional issues update. Some points that I found to be particularly well received in Bill’s message were the profession’s need to develop its future leaders as well as his efforts to continue the work of past AICPA Chair Rich Caturano in the area of diversity and inclusion. On a lighter side I, for one, will never forget his gracious humor as he mentioned how his wife’s two sisters were married to his two brothers and to put it in Bill’s words, “it’s all legal in Louisiana”. Bill informed us that, even as he travels throughout the country as chair, his heart has been nicely warmed by the gentle reminders of the southern charm of Alabama natives. As always, we took the time to recognize our greatest asset – our members - as we honored those who have served and given so much to our profession. The educational sessions were outstanding. From the 2014 FASB and PCC Update, to the accounting and review and tax services sessions, indeed, the Annual Meeting is not just the largest single day event on the Society’s calendar, it is in many ways the best day. So, if you did not get the opportunity to attend this year’s meeting you really missed a great gathering. Be sure to mark your calendar for June 4, 2015. Lastly, I want to thank PNC Bank, Southeastern Financial Group and the AICPA Member Insurance Programs for their continued support of the Alabama Society of CPAs. I want to once again thank Renee Hubbard, our past chair for her outstanding leadership over this past year and I want to thank you the ASCPA membership for your amazing support to make this year’s Annual Meeting a great success. Finally, and as always, I want to say how very humbled I am to serve as your Chairman and that I look forward to serving in a way that makes you proud of the organization we have all come to love so well.
Don
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
Annual Young CPA Charity Golf Tournament
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The Alabama CPA MAGAZINE
The Alabama CPA MAGAZINE
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95th
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Annual Meeting
The Alabama CPA MAGAZINE
Rocked...and Rolled! W
hy is Annual Meeting such a special day in the life of the Alabama Society? Old friends, new friends, important information, awards, election of officers, trade show, door prizes, fried potatoes at breakfast, amazing hospitality from the staff at Cahaba Grand. Pick one, pick them all. There’s an app for that! The new free download to your smartphone or tablet made everything easier. At a finger’s touch members could access the agenda, the materials, contact information for sponsors and exhibitors and notification of door prize winners. AICPA Chair Bill Balhoff was on hand to deliver a professional issues update and to meet as many members as possible. Since he’s from Louisiana, he felt immediately at home in Alabama and enjoyed playing golf the previous day with the Young CPAs at their annual charity golf tournament. The ASCPA elected its first African-American chair, Don McCleod, demonstrating its continuing commitment to diversity and inclusion among Alabama CPAs. Dr. Lowell Broom is elected chair-elect and the following members will serve on the board of directors for the next year: Jamey Carroll
Caitlin Glass Kate Ham
Marc Hamilton
Buddy Johnsey Jason Miller Michael Reibling Greg Sellers Dennis Sherrin Rachel Taylor Exceptional members were recognized with awards: Life Member – Jim Pope and Buddy Burton Thomas A. Ratcliffe Outstanding Discussion Leader Michael Brand Outstanding Accounting Educator – Lisa McKinney Outstanding Young CPA – Betsy Jarnigan Young CPA Board President – James Wishon Young CPA Golf Chair – James Wishon
Thank You Sponsors and Exhibitors PNC Bank – Gold sponsor Southeastern Financial Group/The Guardian – Silver sponsor Aldridge Firm – Silver sponsor AICPA Member Insurance Programs – Silver sponsor Accounting Practice Sales ACRS Advantage Payroll Services AICPA – PCPS Bedford Cost Segregation Bloomberg BNA CCH
The Alabama CPA MAGAZINE
College Counts 529 Cost Segregation Services Fisher Investments Gone for Good Document Destruction ITAC Solutions iTransact
L. Kianoff & Associates PangeaTwo Paychex Silpada Southeast Financial Group Thomson Reuters UPS
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Young CPA Charity Golf Tournament
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ust when you thought the Young CPAs could not do a better job with the golf tournament, they did! The 43 teams and multiple sponsors meant that $53,180 was raised. After expenses, the net proceeds will be divided between the Exceptional Foundation and the ASCPA’s own Educational Foundation. The weather was great this year and AICPA Chair Bill Balhoff brought his clubs so he could play the course and support the Young CPAs. PangeaTwo was the generous presenting sponsor again, with CEO Jody Jones and President Joan Davis leading their huge band of volunteers. Tricia Kirk and members of the Exceptional Foundation staff
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brought participants out to practice on the putting green and driving range before they kicked off the action on both the Valley and Ridge courses. Tournament Chair James Wishon gave them some first-class coaching for their debut. Exceptional Foundation Boy Scouts Thomas and Eric were on hand to lead players in the Pledge of Allegiance before the tee-off. To cap off the afternoon, ITAC Solutions demonstrated their creativity by hosting the 19th Hole. The after-party offered live music, door prizes, fantastic food and great networking.
The Alabama CPA MAGAZINE
Hits New Heights!
Thank you sponsors! Presenting Sponsor PangeaTwo 19th Hole Sponsor ITAC Solutions Gold Sponsor Advantage Payroll Services Closest to pin AICPA Member Insurance Programs Lloyd Gray Whitehead & Monroe Longest Drive Young CPAs Lloyd Gray Whitehead & Monroe
Winning Teams Ridge Course
Valley Course
First Place – Warren Averett/Audit Chip Hoover Tyler Cooper Michael Hicks Scott Foster Second Place – Warren Averett/Tax Grant Cardwell Will Aderholt Adam West Daniel Guthrie Closest to the pin – Will Estess Longest Drive – William Hughes
First Place – Golden Bell Capital Tom Miles Kevin Sokol Daniel Samford Paul Lell Second Place – Bryant Bank Jeremy Tuggle David Agee Chris Reyer Pete Hodo Closest to the pin (hole in one!) – Shaw Pritchett Longest Drive – Chris Reyer
Carts Warren Averett Hole sponsors: Baker Donelson Law Firm Bradley Arant Boult Cummings, LLP Barfield Murphy Shank & Smith Bryant Bank Huntsville ASCPA Chapter Kassouf & Company L. Kianoff & Associates Lloyd Gray Whitehead & Monroe Luckie Company Medical Properties Trust Mobile ASCPA Chapter Montgomery ASCPA Chapter Smith, Dukes & Buckalew Southeast ASCPA Chapter Trustmark National Bank Warren Averett Warren Averett Staffing and Recruiting Watkins Johnsey Professional Group, PC Zoghby’s Uniforms In Kind Donations: Alabama Graphics Birmingham Beverage Coca-Cola Golden Rule BBQ The Alabama CPA MAGAZINE
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DOING IT BETTER Dennice Hillard – Blazing the way for those who follow
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he call came out of the blue a little over a year ago: “Can the ASCPA provide any resources for a member sitting for the CPA exam?” Of course, it’s what the Alabama Society does, helping members to become CPAs. Becker Review generously provided a scholarship to assist Dennice Hillard in studying for the CPA exam and she rapidly completed one section after another, updating the Society each step of the way. Becoming a CPA was the third of three goals the 27 year-old had set for herself. “I wanted to leave the University of Alabama with an undergraduate degree in accounting, complete a master of taxation there, and pass the CPA exam. All three of those accomplishments were linked in my mind and, when my first attempt to pass the exam was not successful, I had to make a second run at it.” Hillard is one of six children and originally from Los Angeles, California. Her family moved to Alabama when she was 10 years old because of family connections. She graduated from Billingsley High School after taking her first accounting course there. “I think it was the only year that accounting was offered and, because I was good in math and science, I thought it would be a good fit. I went to University of Alabama knowing I wanted to major in accounting and never looked back. Lisa McKinney was a huge influence on me. I knew from the first day of Principles of Accounting I that she ‘got’ me, and we have an amazing connection.” Hillard went to McKinney for some help on her resume. She had plenty of work experience, acting as a resident assistant on campus and at her Cracker Barrel job. When McKinney saw NABA at large member on the resume she asked what that meant. Hillard described the National Association of Black Accountants to her and McKinney decided on the spot that the Culverhouse School of Accountancy needed a NABA chapter. The two of them started the chapter during the 2006/07 academic year and it was chartered in 2008/09, with Hillard as its first president. “It is a wonderful way to help students who look like me to find support and resources. With few professional role models, it is sometimes a struggle for minority students to fit into accounting culture. I wanted to convince people that I was up to the challenge of becoming a CPA. NABA was a valuable tool to gain confidence and find a community.” In a graduate course taught by Dr. Mary Stone, then-Department of Revenue Commissioner Tim Russell spoke to the class about op-
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portunities at the state of Alabama. In particular, he was seeking master of taxation students for the position of revenue tax specialist. Hillard went ahead and applied and was surprised by the response from the department. “They got in touch immediately, sent someone to campus the next week to interview me and I got the job. It was not something I sought, but it fell in my lap and I accepted the offer. Now it’s five years later and still a challenge every day.” The position is a unique one, outside the state of Alabama job hierarchy. Hillard deals with complex tax issues, helps to write legislation and works to settle cases before they go to litigation. She researches the tax due to Alabama by multi-state corporations, specializing in transfer pricing. Hillard is active with the Association of Government Accountants, and holds the Certified Government Finance Manager (CGFM) designation. She wants to volunteer with the Alabama Society as a way of getting more involved in the profession. In her time away from work she sings gospel music and enjoys her two boys, Gabriel Hillard, III (Trey), 2 years and Garrison, 11 months. Her
Dennice Hillard and AICPA Chair Bill Balhoff at the 95th Annual Meeting of the Alabama Society husband, Gabriel Hillard, Jr., is a control systems engineer with Imerys, a French multinational company which specializes in the production and processing of industrial minerals based in Sylacauga. When questioned about her next goal, Hillard mentioned that she’s thinking about entering a Ph.D. program. She’s already teaching an on-line class and wants to expand her role in education. Given her track record, it’s a good bet that she’ll succeed in inspiring the next generation of students.
1. Initial Discovery
2. Preliminary Data Review
3. Income Protection Analysis
Live Free. Live Secure. Live Happy.
4. Income Protection Audit Report 5. The Prudent Choice
6. The Reliable Relationship
The Alabama CPA MAGAZINE
Lauren Key and James Cason of Warren Averett (seated in center) with 52 students at the 2014 Accounting Career Awareness Program. The week-long residency is a partnership among the University of Alabama, the National Association of Black Accountants (NABA) and the Alabama Society.
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MEMBERS IN MOTION New Positions and Promotions The Alabama Family Trust announced the hiring of Doug Marshall as its new director of tax. The Alabama Family Trust is a unique public service created by state law. It provides special needs trusts for disabled persons of all ages as safe havens for financial resources. They help assure important benefits from SSI and Medicaid are received properly and protected from fraud or exploration. Marshall also serves as the CFO for United Cerebral Palsy of Greater Birmingham. During the last 25 years at Energen Corporation, he served as controller of Alagasco and director of tax at Energen. He began his career in the Birmingham office of EY. EBSCO, a global company with operations in information services, publishing and digital media, outdoor products, real estate, manufacturing and general services, has named Jason English as their vice president of finance and tax. English has been with EBSCO as director of tax since 2005. He is a graduate of UAB and has worked with BE&K and KPMG. EBSCO was recently named the second largest private company in Birmingham, with annual revenues of $2.4 billion. Cheryl Naugher is now coordinator of finance and accounting at the Shelby County Board of Education. She is a graduate of the University of Montevallo.
Awards and New Designations Beverly Virciglio of Warren Averett, has earned the Accredited Estate Planner’s designation. She joins 1700 credentialed estate planning professionals who meet special requirements of education, experience, knowledge, Beverly Virciglio professional reputation and character. Virciglio has been employed with Warren Averett since 1993 and serves as a leader for the firm’s estate and trust service area. Her public accounting experience has been primarily in the areas of estate, gift, trust and individual taxation, financial reporting and taxation for closely-held and not-for-profit businesses, and financial planning for individuals.
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Community News Jody Thrasher of Aldridge Borden was one of five finalists for the 2014 Young Professional of the Year Award. This award, sponsored by the Torchbearers Alumni Committee of Emerge, is a program of Leadership Montgomery that recognizes the achievements Jody Thrasher of a young professional in the River Region aged 22 to 40. The recipient must have demonstrated a noteworthy commitment to excellence and community service in his/her profession; worked to promote the well-being of his or her community as a whole; and demonstrated a high level of leadership, commitment and innovation through professional and personal growth. 10
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Chapter Roundup The ASCPA’s eleven chapters are the grass roots of the Society; deeply connected to their communities. Along with the election of board members and officers of the ASCPA, chapters have been busy electing their own leaders for 2014/15. Congratulations and thank you to all who choose to serve their local chapters! Birmingham Chapter
Northeast Chapter
East Alabama Chapter
President David Chappell – Chappell Professional Group Secretary David Chestnut – Donald W. Causey & Associates, PC Treasurer Kathryn Condit- MDA Professional Group, PC
President Vice-president Secretary
Tina White – Panoramic Accounting Services, LLC James Moody – Dent, Baker & Company, LLP Kelly L. Carlton – United Way of Central Alabama
President Amanda Reeder – Machen, McChesney & Chastain, LLP Vice-president Rodney Hawkins – Himmelwright, Huguley & Boles, LLC Secretary/treasurer Williams Hughes – Machen, McChesney & Chastain, LLP
Huntsville President Vice-president Secretary Treasurer
Tara Speigle – Beason & Nalley Luke Kinzer – Anglin Reichmann, Snellgrove & Armstrong, PC Mark Abernathy – Warren Averett Chris Taylor – Anglin, Reichmann, Snellgrove & Armstrong PC
Mobile Chapter President Vice-president Secretary Treasurer
Robert Slaby – Wilkins Miller Hieronymus, LLC Laurie Murphy – Standard Furniture Manufacturing Co. Emily Sommerville – PangeaTwo Allison Hill – Mostellar & Shreve, CPAs
Montgomery Chapter President Vice-president Treasurer
North Chapter President Vice-president
Jessica Thompson – Warren Averett William Tucker, Jr. – Jackson Thornton Amanda Bensen – Aldridge Borden Greg Carnes – University of North Alabama Allison Blair – Stack & Blair, LLC
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South Central President Amanda Paul – Troy University Vice-president Darren Hipps – Gibson & Carden, LLC Secretary/treasurer Billie Ann Taylor – Haisten, Shipman & Wiggins, PC
Southeast Chapter President Jay Newsome – Carr, Riggs & Ingram, LLC Vice-president Eva Spooner – Jackson Thornton Secretary/treasurer Aaron Rascoe – Bevis, Eberhart, Browning, Walker & Stewart, CPAs
Tuscaloosa Chapter President Charles Poole – Way, Ray, Shelton & Company, PC Vice-president Todd Turner – JamisonMoneyFarmer, PC Secretary/treasurer Wayne Black – Palmer & Company, PC
Wheeler Basin Chapter President Steve Strickland – Wear, Howell, Strickland, Quinn & Law, LLC Vice-president William Mitchell – Fricke, Sweatmon & Russell, PC Secretary/treasurer Lisa Bennich- Wear, Howell, Strickland, Quinn & Law, LLC
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Doing It better
By Suzanne M. Holl, CPA
Practice Continuation for Small Firms
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o one likes to think about it, but as we age, some of us will become critically ill or injured, and some of us will experience a long-term disability. Family emergencies and obligations can also call CPAs away from their businesses for long periods of time. What would happen to our clients in such a scenario? When a client needs attestation services to obtain financing or satisfy loan covenants, or another client needs to have a tax return prepared by a certain deadline, who will complete the work? Potentially negative effects, such as missed opportunities or damage to a client’s business, are risk exposures that can come into play when a CPA becomes ill or disabled. CPAs who have not yet taken the time to develop a continuation plan may be 1) inviting future lawsuits against themselves or their estates; and 2) leaving their spouses, families and heirs with the daunting task of trying to figure out what to do. What kind of contingency plan do you have in place in the event of an emergency? If the answer is “none,” what can you do now to get a plan in development and underway? The best time to plan for a crisis is before it happens. Just taking the first steps in the planning process will go a long way toward facilitating the continuation of your practice, making sure clients are taken care of, and preserving the value of the practice. CPAs interested in detailed guidance for developing practice continuation plans may want to consult “Practice Continuation Agreements: A Practice Survival Kit, Second Edition,” by John A. Eads, CPA (AICPA). Additional articles on the topic are also available online, such as, “Who Would Run Your Firm?” and “CPAs Share Continuation Strategies.” Here are some basic tips from these and other sources on how to get a plan started: 1. Create a checklist of important resources and phone numbers, such as your professional liability insurance carrier, state board of accountancy, and your state and local CPA societies. Other important resources may include your office building manager, computer technical help, telephone service, and other utilities. 2. Assemble a set of practice and operating documents. These documents can be divided into sections, such as: a. A profile of the proprietorship, including types of services offered, names of key employees, location of accounting records, bank account information, and location of contracts and lease agreements. b. A client list, including key contacts, services provided and important deadlines. (This will need to be much more detailed if you are interested in the option of negotiating a buy/sell agreement as part of a contingency plan.) c. Procedures used to monitor work in progress. This will enable others to determine the status of uncompleted work. d. A guide to using the firm’s computers. e. Location of work papers. f. Description of filing system. g. Office procedures for handling the receipt and return of client information. h. Billing schedules and collection policies. i. P rocedures for identifying and paying accounts payable. j. Location of personnel files. 12
3. Decide on a continuation arrangement/agreement. There are two basic types: a. A one-to-one agreement with a local CPA firm that you have identified as a good fit/culture for your firm. The agreement established between the firms should cover the critical areas that are necessary to ensure a smooth transition (both short-term and long-term) if it becomes necessary. The agreement usually has a buy/sell component with a clear formula for calculating the sales price of the firm, along with payment period and terms in the event of the CPA’s permanent disability or death. b. A group agreement, in which several CPAs may act as successors/ partners to each other’s firms. CPA firm alliances or associations generally serve this purpose, among other purposes. There may be CPA society resources that will assist the member, spouse or heirs in finding a successor/partner. A variety of elements can be addressed in a practice continuation agreement, providing for a number of conditions and terms. It’s prudent to consult with an attorney when drafting a formal agreement or contract. A formal agreement can: • Define the circumstances under which assistance will be triggered (e.g., long-term or permanent disability, or leave of absence). • Specify a temporary timeframe. If the agreement addresses temporary disability versus permanent disability, definitions of the covered disabilities under the agreement should be included. Other applicable provisions, including client transition requirements, should also be addressed in the event that a permanent replacement of the CPA who is unable to work is required. Keep in mind, though, that people can be disabled for several months and still make a return to full-time work. Therefore, you might want to consider also including a buy-back provision in the agreement. • Specify responsibilities to be performed by the assisting party, including financial terms or compensation for assistance, and provisions for billing, collection, record retention, confidentiality, and non-compete and restrictive covenants. 4. Identify, approach and partner with a suitable firm(s). Network among sources of referrals. The best organization for such networking is often the local CPA society. Other sources include bankers, attorneys, and community groups. Alliances among CPA firms are active in some regions. Some are formal associations, others informal, but one of the benefits is that they can help facilitate practice continuation planning. Some CPA sole practitioner groups will regularly meet to discuss their businesses and get to know each other. Some groups work together over a period of many years, enabling members to develop a high level of trust with each other and with their firms’ employees in case one of the CPAs needs to temporarily take over for another. Practical matters are also covered during the meetings, such as office procedures, billing rates, records, passwords, and other important details. Practices that have certain niches or practice specialties will need a potential replacement CPA to have similar competencies, which may include special licenses. Another factor is whether the replacement CPA will be able to dedicate enough time to performing the role that the absent CPA performed. Some groups strategize business plans for the next five or 10 years, The Alabama CPA MAGAZINE
asking each other what they can do to make things better for their clients and themselves. In the event of a long-term disability or death, the members can act as an agent for the other’s business and help spouses negotiate what to do with the practice. The planning process can also address retirements, exit strategies, buy-sell agreements, and firm succession in case CPAs need to leave their practice altogether for health or other reasons. 5. Implement the plan. Contact your attorney to draft any agreements required by the plan. Discuss the plan with your spouse and successor/partner. Communicate in writing the instructions for all parties, and set up dates for annual reviews of the plan. The worst time to craft notifications to clients is during a crisis. Prepare template notifications to clients and referral sources ahead of time. There’s a chance that the CPA being replaced will not be available for guidance during a crisis, so the CPA who is stepping in should be briefed with as much information as possible. Major goals for practice continuation planning include avoiding losses of clients, keeping them happy, and allaying their fears about changes in service and operations. An organized transition that is well-communicated to clients is a big step toward attaining those goals. _____ Suzanne M. Holl, CPA, is senior vice president of loss prevention services with CAMICO (www.camico.com). With more than 18 years of experience in accounting, she draws on her Big Four public accounting and private industry background to provide CAMICO’s policyholders with information on a wide variety of loss prevention and accounting issues.
The Alabama CPA MAGAZINE
Pick ‘em while they’re fresh! Harvest the cream of the accounting graduates crop.
28th Annual Accounting Interview Day Friday, September 19 / 8:00-5:00 Wynlakes Country Club • Montgomery
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The American Institute of CPAs Benevolent Fund was established in 1933 by AICPA members to assist other members through temporary periods of financial difficulty. When our members face difficult circumstances that are beyond their financial means, the Fund is here to help. Financial assistance grants are provided on a case-by-case basis, depending on financial need and circumstances surrounding that need. Some examples of the types of assistance available are temporary living expenses and temporary medical expenses. One-time emergency grants also are available to help with natural disasters and other unexpected events. If you need assistance, simply visit the Benevolent Fund web page on aicpa.org and follow the instructions to apply. You may also contact the Benevolent Fund administrator via phone at 866.527.2228 or email at Benevolent_Fund@aicpa.org.
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The Benevolent Fund is a 501(c)(3) organization.
The Alabama CPA MAGAZINE
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If you wish to make a charitable gift to the Benevolent Fund, visit the web page on aicpa.org.
Business Etiquette Networking Techniques Communication Skills 14 hours of Education Credit August 14-15 Alabama Society of CPAs’ Office – Montgomery Register online at www.ascpa.org
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AA GAAS from A to Z AA Government Contractors and Indirect Cost Rates: Preparation and Surviving TX Advanced Estate Planning Strategies AA Auditing Defined Contribution Plans AA Audits of 401(k) Plans AA Fair Value Accounting: Making the Complex Issues Understandable TX Delving into the Top Twelve Issues for Partnerships, LLCs and S Corps AA Internal Control Best Practices for Small and Medium-Sized Entities TX Advanced Tax Strategies for S Corporations AA Internal Control Essentials for Financial Managers, Accountants, and AA Revenue Recognition: A New Day is Dawning TX Shortcuts to Tax Cuts: Individual Tax, Social Security, and Retirement AA It Cost What! A Practical Approach to Implementing Activity Based TX ObamaCare and Fringe Benefits: 2014 and Beyond AA Revenue Recognition: A New Day is Dawning TX The Top 10 Tax Topics of 2014 TX Buying and Selling a Business: Critical Tax and Structuring Issues 38th Annual Sandestin Conference Other Excel Tables - Revolutionize How You Work with Excel! Other Technology Update TX Federal Taxation of Timber Growers Other PDF Forms - What Accountants Need to Know Other Technology Update TX Advanced Selected Issues for Trusts, Estates, and Their Beneficiaries Other Excel Boot Camp: Two Days of Intensive Excel Training AA Construction Contractors: Critical Accounting, Auditing, and Tax Issues TX Smart Strategies to Slash Taxes for Closely Held Businesses Other Advanced Business Law for CPAs AA Audits of Banks and Other Financial Institutions AA Budgeting, Forecasting and Business Analytics AA Fraud and Abuse in Not-for-Profit Entities and Governments: Stealing fr AA Advanced Excel AA Auditing Employee Benefit Plans TX Form 990: A Comprehensive Approach to Accurate Preparation AA Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes TX S-Corporations: Key Issues, Compliance, and Tax Strategies Small Practitioners Conference AA 2014 Accounting & Auditing Update for the Real World AA Advanced Real Estate Accounting, Auditing, and Taxation TX Hot IRS Tax Examination Issues for Individuals and Businesses AA 2014 Accounting & Auditing Update for the Real World AA Construction Contractors Advanced Issues TX Surgent McCoy’s Handbook for Mastering Basis, Distributions, and L AA 2014 Compilation and Review Update AA Yellow Book Workshop Other Best Foot Forward AA Compilation and Review Update Other Doing More with Less: Lean Accounting and Management TX Estates and Trusts: Mastering Complex Income Tax Issues TX Hot Tax Planning Developments Under the Current Tax Law AA Internal Control Essentials for Accountants and Auditors AA New FASB Developments for Business & Industry Ethics Real-World Business Ethics for CPAs in A&A AA Forensic Accounting: Uncovering Schemes and Scams AA Forensic Accounting: Uncovering Schemes and Scams AA Fraud in Revenue and Cash Receipt Cycles: Designing a Sound System of TX Health Care Reform Act: Critical Tax and Insurance Ramifications For You, AA Preventing and Detecting Identity Theft
AICPA Location
Member Discount
7/9/2014 Huntsville 7/9/2014 Huntsville 7/10/2014 Birmingham -30 7/10/2014 Mobile -30 7/10/2014 Birmingham -30 7/10/2014 Mobile 7/11/2014 Mobile -30 7/11/2014 Mobile -30 7/14/2014 Tuscaloosa -30 7/14/2014 Tuscaloosa 7/14/2014 Montgomery 7/14/2014 Montgomery 7/15/2014 Auburn 7/15/2014 Dothan 7/15/2014 Dothan 7/15/2014 Auburn 7/18/2014 Montgomery 7/20/2014 Destin 7/28/2014 Auburn 7/28/2014 Auburn 7/29/2014 Birmingham 7/29/2014 Birmingham 7/29/2014 Birmingham 7/30/2014 Montgomery 7/30/2014 Birmingham 8/1/2014 Mobile 8/1/2014 Mobile -30 8/4/2014 Birmingham -30 8/4/2014 Birmingham -30 8/4/2014 Tuscaloosa 8/4/2014 Tuscaloosa 8/5/2014 Birmingham 8/5/2014 Mobile -30 8/5/2014 Birmingham -30 8/5/2014 Huntsville -30 8/5/2014 Huntsville -30 8/6/2014 Montgomery 8/11/2014 Huntsville 8/11/2014 Birmingham -30 8/11/2014 Birmingham 8/12/2014 Birmingham 8/12/2014 Montgomery -30 8/12/2014 Montgomery 8/13/2014 Auburn 8/13/2014 Birmingham 8/14/2014 Montgomery 8/14/2014 Mobile 8/14/2014 Mobile 8/14/2014 Mobile 8/14/2014 Mobile 8/14/2014 Montgomery -30 8/14/2014 Mobile 8/14/2014 Mobile 8/15/2014 Mobile 8/15/2014 Dothan 8/15/2014 Dothan 8/15/2014 Mobile 8/15/2014 Dothan -30
Non-Member Fee
Fee
275 275 275 275 275 275 275 275 275 275 275 275 275 275 275 275 275 550 180 180 275 180 180 275 550 275 275 275 275 275 275 275 275 275 275 275 450 224 275 275 224 275 275 224 550 595 180 180 180 180 275 180 180 180 180 180 180 275
325 325 325 325 325 325 325 325 325 325 325 325 325 325 325 325 325 600 230 230 325 230 230 325 600 325 325 325 325 325 325 325 325 325 325 325 500 274 325 325 274 325 325 274 600 645 230 230 230 230 325 230 230 230 230 230 230 325
The Alabama CPA MAGAZINE
Type of No. Hrs Credit Title Date(s)
089 091 092 090 TECH 098 096 097 099 100 104 101 102 107 110 108 106 105 109 111 113 112 116 115 114 119 118 121 126 117 128 135 124 122 136 127 123 125 120 137 132 129 130 131 138 134 133 139 141 140 142 144 145 146 150 149 147 148
4 4 4 4 24 8 8 8 8 8 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 8 4 4 8 4 4 4 4 8 4 4 4 4 8 4 4 4 4 4 4 8 8 8 8 8 8 8
Other Risk, Cost, and Cash Management for Controllers and Financial Managers TX Social Security and Medicare Other Taking Planning and Budgeting to a Higher Level: Critical Skills to Make AA Transaction Processing Controls Best Practices for Small and Medium-Sized Other Business & Technology Conference TX Determining How Much Money You Need to Retire, and Tax Ideas and Money Ma AA Internal Control Essentials for Accountants and Auditors Other MacGyvering: The Art of Being Resourceful in a Crisis Other Toolkit of Best Practices for Today’s Controller & Financial Manager AA 2014 Compilation and Review Update Other Selling for CPAs: Using Your Problem- Solving Skills to Promote Profitable Other Seven Secrets of Successful Business Writing Other The GO System AA Annual Update for State & Local Governments and Not-For-Profits AA Frequent Frauds Found in Not-for-Profits AA New FASB Developments for Business & Industry TX Smart Tax Planning Strategies for Individuals AA Statement of Cash Flows: Preparation, Presentation, and Use TX Tax Consequences and Reporting Issues of LLCs, LLPs, LPs and Other Partners AA Compilation, Review, and Accounting Service Update Other Financial Forecasting: Planning for Success TX Health Care Reform Act: Critical Tax and Insurance Ramifications For You, Other Risk, Cost, and Cash Management for Controllers and Financial Managers TX Social Security and Medicare AA Special Purpose Frameworks - Alternatives to GAAP TX Alabama Sales and Use Tax Update with Bradley Arant TX Cancellation of Debt for Individuals and Businesses TX Capitalized Costs and Depreciation: Key Issues and Answers AA Financial Statement Disclosures: Guide to Current Requirements and Dev AA Forensic Accounting: Uncovering Schemes and Scams Other Gaining a Competitive Advantage: Critical Skills for CFOs and Controllers AA Internal Control Best Practices for Small and Medium-Sized Entities TX Key Partnership and S Corporation Tax Planning Strategies TX Multistate Income Tax Update with Bradley Arant TX ObamaCare and Fringe Benefits: 2014 and Beyond TX Taking Your Medicine: Obama Care in 2014 and Beyond AA The Statement of Cash Flows: Preparation Guidance and Presentation Other Thriving in a Chaotic Economic Environment: Planning and Strategy AA Understanding COSO Internal Control Guidance AA Audits of State and Local Governments : What you Need to Know AA Disaster Recovery Planning for Your CPA Firm, Company, or Client TX From Hiring and Firing and Everything In-Between: Health Care, Retirement, TX Individual Tax Planning Ideas for 2014 TX Partnerships and LLCs: Avoiding Common Pitfalls Facing Practitioners TX Reading, Understanding, and Structuring LLC and Partnership Agree TX Surgent’s Guide to Understanding the Passive Activity Rules in 2014 TX Understanding and Implementing the New Repair/Capitalization Regulations TX From Hiring to Firing and Everything in Between: Health Care, Retirement, TX From Hiring to Firing and Everything in Between: Legal and Payroll Tax Iss Ethics Real-World Business Ethics for Tax Practitioners TX Tax Planning Strategies for Small Businesses: Corporations, Partnership TX The Top 50 Mistakes Practitioners Make and How to Fix Them: Individual AA Group Audits: Clarifying the Complexities TX The Top 50 Business Tax Mistakes Practitioners Make and How to Fix The TX Alabama Sales and Use Tax Update with Bradley Arant AA Applying the Risk Assessment to Smaller Business Audits AA Audits of HUD-Assisted Projects AA Internal Control Best Practices for Small and Medium-Sized Entities
The Alabama CPA MAGAZINE
AICPA Location
Member Discount
8/15/2014 Mobile 8/15/2014 Mobile 8/15/2014 Mobile 8/15/2014 Mobile 8/18/2014 Birmingham 8/21/2014 Tuscaloosa 8/21/2014 Huntsville -30 8/21/2014 Huntsville 8/21/2014 Tuscaloosa -30 8/22/2014 Huntsville 8/22/2014 Birmingham 8/22/2014 Birmingham 8/22/2014 Birmingham 8/25/2014 Birmingham 8/25/2014 Birmingham 8/25/2014 Birmingham 8/25/2014 Birmingham 8/25/2014 Birmingham 8/25/2014 Birmingham 8/26/2014 Birmingham 8/26/2014 Birmingham 8/26/2014 Birmingham 8/26/2014 Birmingham 8/26/2014 Birmingham 8/26/2014 Birmingham 8/27/2014 Birmingham 8/27/2014 Birmingham 8/27/2014 Birmingham 8/27/2014 Huntsville 8/27/2014 Birmingham 8/27/2014 Huntsville 8/27/2014 Auburn -30 8/27/2014 Huntsville 8/27/2014 Birmingham 8/27/2014 Auburn 8/27/2014 Huntsville 8/27/2014 Huntsville 8/27/2014 Huntsville 8/27/2014 Birmingham 8/28/2014 Montgomery -30 8/28/2014 Huntsville 8/28/2014 Huntsville 8/28/2014 Huntsville 8/28/2014 Huntsville 8/28/2014 Montgomery 8/28/2014 Huntsville 8/28/2014 Huntsville 8/29/2014 Birmingham 8/29/2014 Birmingham 8/29/2014 Birmingham 8/29/2014 Birmingham 9/4/2014 Montgomery 9/5/2014 Montgomery -30 9/5/2014 Montgomery 9/8/2014 Huntsville 9/8/2014 Huntsville -30 9/8/2014 Birmingham -30 9/8/2014 Birmingham -30
Non-Member Fee
Fee
180 180 180 180 650 275 275 275 275 224 180 180 180 180 180 180 180 180 180 180 180 180 180 180 180 180 180 180 180 180 180 275 180 180 275 180 180 180 180 275 180 180 180 180 275 180 180 180 180 180 180 275 275 275 275 275 275 275
230 230 230 230 700 325 325 325 325 274 230 230 230 230 230 230 230 230 230 230 230 230 230 230 230 230 230 230 230 230 230 325 230 230 325 230 230 230 230 325 230 230 230 230 325 230 230 230 230 230 230 325 325 325 325 325 325 325
17
EDUCATION Express Save $25 when you register at least 10 days before class date. Type of No. Hrs Credit Title Date(s)
AICPA Location
155
8 AA
2014 Accounting & Auditing Update for the Real World
9/9/2014
154
8 AA
Excel Tips, Tricks, and Techniques for Accountants
151 8 AA
Not-for-Profit Accounting and Auditing Update
152
Private Foundations: Understanding the Requirements and Tax Implications
8 TX
Member Discount
Non-Member Fee
Fee
Mobile
224
274
9/9/2014
Montgomery
275
325
9/9/2014
Birmingham
-30
275
325
9/9/2014
Birmingham
-30
275
325
160
8 AA
Accounting and Auditing Update for Small Businesses
9/10/2014
Dothan
-30
275
325
157
8 TX
Advanced Tax Strategies for LLCs and Partnerships
9/10/2014
Birmingham
-30
275
325
156
8 AA
Common Frauds and Internal Controls for Revenue, Purchasing and Cash
325
9/10/2014
Birmingham
-30
275
161 8 TX Hottest Tax Topics for 2014
9/10/2014
Dothan
-30
275
325
158
9/10/2014
Mobile
-30
275
325
8 AA
Not-for-Profit Accounting & Reporting: From Start to Finish
159
8 Other The Mobile Office
162
8 AA
2014 Accounting & Auditing Update for the Real World
163
8 AA
Audit Workpapers: Reviewing Field Work Documentation
164
8 Other Top Accounting Solutions
9/10/2014
Mobile
275
325
9/11/2014
Montgomery
224
274
9/11/2014 Huntsville
-30
9/11/2014 Huntsville
275
325
275
325
167
4 Other Advanced QuickBooks Tips & Tricks
9/12/2014
Birmingham
180
230
171
8 TX Hottest Tax Topics for 2014
9/12/2014
Auburn
275
325
-30
169
4 Other Microsoft Office 365- Your Office, Your Way
9/12/2014
Birmingham
180
230
170
8 AA
9/12/2014
Auburn
275
325
Revenue Recognition
165
8 AA
Revenue Recognition: The New Perspectives
168
4 AA
Transaction Processing Controls Best Practices for Small and Medium-Sized
-30
9/12/2014
Birmingham
275
325
9/12/2014
Birmingham
180
230
166
4 AA
Write-Up, Payroll, and Other Accounting Services: Managing the Risk
9/12/2014
Birmingham
180
230
189
4 TX
Practical Tips and Techniques for Dealing with the IRS
9/15/2014
Montgomery
180
230
188
4 AA
Purchasing, Inventory, and Cash Disbursements: Common Frauds and
9/15/2014
Montgomery
180
230
186
4 AA
Revenue and Cash Receipts: Common Frauds and Internal Controls
9/15/2014
Montgomery
180
230
187
4 TX
Tax Planning Strategies for Small Business: Corporations, Partnerships
9/15/2014
Montgomery
180
230
190
4 AA
Advanced Issues in Compilation, Review and Accounting Services
9/16/2014
Montgomery
180
230
9/16/2014
Montgomery
180
230
9/16/2014
Montgomery
275
325
193
4 Other Analyzing Your Company’s Financial Statement
172
8 AA
Applying OMB Circular A-133 to Not-for-Profit and Governmental Organ
192
4 AA
Audit Workpapers: Documenting Field Work
191
4 Other Position Your Organization for Success: Strategies for Today’s Compe
173
8 TX
178
8 Other Annual Update for Controllers
S-Corporations: Key Issues, Compliance, and Tax Strategies
-30
9/16/2014
Montgomery
180
230
9/16/2014
Montgomery
180
230
9/16/2014
Montgomery
275
325
9/17/2014
Mobile
275
325
-30
219
8 AA
Community Banking Update
9/17/2014
Birmingham
275
325
184
8 AA
Digging Deeper with Data Analysis
9/17/2014
Montgomery
275
325
220
8 TX
Federal Tax Update - Individual & Business Current Developments
177
8 TX Hot IRS Tax Examination Issues for Individuals and Businesses
176
8 TX
S Corporations: Key Issues, Compliance, and Tax Strategies
179
8 TX
Obama Health Care Bill and Other Federal Income Tax Update
FAAC 8 AA
22nd Annual Financial Accounting and Auditing Conference
174
Farmer/Nunnalee 2014 Tax Update
8 TX
9/17/2014
Montgomery
275
325
9/17/2014
Mobile
275
325
9/17/2014
Dothan
9/18/2014
Montgomery
180
8 TX
The Complete Guide to Payroll Taxes and 1099 Issues
183
8 TX
Advanced Partnership/LLC Workshop: How to Do Optional Step-Up in Basis U
Montgomery
275
325
275
325
9/22/2014
Birmingham
275
325
9/23/2014 Huntsville
275
325
8 AA
FASB Update
9/23/2014
Forensic Accounting Investigative Practices
9/23/2014 Huntsville
8 AA
FASB Update Estate and Life Planning Issues for the Middle-Income Client
196
8 TX Hot IRS Tax Examination Issues for Individuals and Businesses
325 325
Birmingham
8 AA 8 TX
275 275
9/19/2014
181 194
-30
9/19/2014
182 198
-30
Tuscaloosa -30
224
274
275
325
9/24/2014
Birmingham
275
325
9/25/2014
Mobile
275
325
9/25/2014
Tuscaloosa
275
325
195
8 AA
Revenue Recognition
9/25/2014
Tuscaloosa
197
8 AA
Revenue Recognition: A New Day is Dawning
9/25/2014
Mobile
-30
275
325
275
325
199
8 TX
Determining How Much Money You Need to Retire, with Tax Ideas and Money
9/26/2014
Mobile
275
325
200
8 TX
Fiduciary Income Tax Returns
9/26/2014
Mobile
275
325
204
8 Other Excel Best Practices
9/29/2014
Tuscaloosa
275
325
202
8 TX
9/29/2014
Birmingham
275
325
Getting More Active with the Passive Activity Rules and the New Net Invest
203
8 TX Hottest Tax Topics for 2014
201
8 AA
Identifying Fraudulent Financial Transactions
205
8 TX
Surgent McCoy’s 2014 Annual Tax Planning Guide for S Corporations, Pa
206
8 Other Top Accounting Solutions
18
9/29/2014
Tuscaloosa
-30
275
325
9/29/2014
Birmingham
-30
275
325
9/30/2014
Birmingham
275
9/30/2014
Birmingham
275
325
325
The Alabama CPA MAGAZINE
ASCPA Continuing Professional Education Registration Form Mail form to : ASCPA P.O. Box 242987 Montgomery, AL 36124-2987
Fax form to :
Register online at:
(334) 834-7310
www.ascpa.org
REGISTRANT INFORMATION Last Name
M.I.
First Name
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State
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Please visit www.ascpa.org to view all registration policies, including information about cancellations and refunds.
Zip
Please attach a description of special requests or contact us at (334) 386-5764.
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Member Number: ____________________ (Required for discount; subject to verification) Newsletter
Website
Course Number
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AICPA Discount *see note (where applicable)
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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
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The Alabama CPA MAGAZINE
1/11/12
19
Presorted Std US Postage PAID Permit No. 131 Montgomery, AL JULY
2014
The Alabama Society of Certified Public Accountants 1041 Longfield Court P.O. Box 242987 Montgomery, AL 36124
Classified 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) 277-6040 or LNewcomer@apsleader.com for a confidential discussion. Seeking accountant with 2-3 years’ experience for Andalusia firm. CPA or CPA-eligible with public accounting experience preferred. Candidates must exhibito excellent verbal and written communications skills, proficient computer skills, and the ability to work in a team environment. We offer a competitive salary and benefit package with portential for advancement. Please send resume to ccalcpafirm@gmail.com. Expanding Montgomery CPA firm looking for a senior accountant with 4-6 years of experience for bookkeeping, business consulting, audits, and tax work. CPA or public accounting experience required. Competitive pay and benefits within a flexible environment. Submit letter of interest and resume to Hillary Rosser, hrosser@wmpcpa.com.
Successful transitions require experienced, confidential, professional services you can trust. This is what Akins Professional Brokerage provides. Specializing exclusively in the brokerage of CPA firms, we have no upfront fees. List your firm w/ a professional. Call David Akins, CPA, at (877) 277-0272. Visit our website at www.ProfessionalCPAbroker.com.
ACCOUNTANT WANTED: UAB Callahan Eye Hospital – Birmingham. Duties include corporate reporting, financial analysis, variance analysis, general ledger maintenance and reconciliation, month end reporting and special projects. Qualified candidate must possess a BS in accounting with 3 to 5 years experience. CPA designation and/or health care accounting experience a definite plus. Email or fax your resume’ to ebailey@uabmc.edu, 205.325.8547 (fax). EOE/AA FAX: 205/325-8547
In Memoriam John James Keyes, Jr. October 24, 1925 – May 24, 2014 Bessemer, Alabama Certificate #400