CPE Resource Catalog 2017 by ASCPA

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2017-18 CPE Resource Catalog • 1

2 • 2017-18 CPE Resource Catalog

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ASCPA CPE Catalog 2017-2018 ASCPA Resources ..........................................................................................................................................................6 Choosing Your CPE ......................................................................................................................................................7 Conferences ..............................................................................................................................................................................................8 Chapters......................................................................................................................................................................................................9 Phoenix Tax Workshop ............................................................................................................................................................................10

Registration Form ......................................................................................................................................................11 2017-18 CPE Calendar ..............................................................................................................................................12 Other Credit ................................................................................................................................................................69 Arizona State Board CPE Requirements ................................................................................................................70 CPE Policies and Information ..................................................................................................................................71 Facilities/ASCPA Office ..............................................................................................................................................72 Conferences ..................................................................................................................................................................8 Accounting & Assurance Conference Arizona Federal Tax Institute Business Valuation Conference Construction Industry Conference Corporate Finance Conference Financial Planning Conference Forensic & Litigation Services Conference Governmental Accounting Conference Not-for-Profit Conference Technology for Accounting Conference

Course Descriptions by Field of Study: Accounting & Auditing 2017 A&A Hot Topics: Getting a Grasp on the Big Issues Facing the Industry ..........................................................................................21 Accounting & Auditing for Governmental Employee Benefits ............21 Accounting and Auditing Update (8-11:30) ........................................21 Accounting and Auditing Update for Small Businesses ........................21 Accounting and Reporting for Not-for-Profit Organizations................22 Advanced Auditing of HUD-Assisted Projects ....................................22 Advanced Concepts in SSARS 21 and Nonattest Services: Are You Certain You are in Compliance? ......................................................22 Annual Accounting and Auditing Update ............................................22 Annual Update and Practice Issues for Preparation, Compilation, and Review Engagements ................................................................23 Applying the Risk Assessment Standards to Enhance Audit Quality (12:30-4) ..........................................................................................23 Applying the Uniform Guidance in Your Single Audits ......................23 Audit Workpapers: Documenting and Reviewing Field Work..............23 Auditing Standards Issued by the AICPA: Update and Review by Walter Haig ................................................................................24 Audits of 401(k) Plans ........................................................................24 Common U.S. GAAP Issues Facing CPAs ..........................................24 Save Time – Register Online – www.ascpa.com

Compilations, Reviews and New Preparations: Engagement Performance and Annual Update ................................24 U.S. GAAP: Review for Business & Industry ......................................24 Complete Guide to The Yellow Book ................................................25 Construction Contractors: Accounting, Auditing, and Tax ..................25 Documenting Your EBP Audit: What You Need to Know ..................25 Essential Course for Performing Single Audits Under the New Uniform Guidance for Federal Awards ............................................25 FASB’s “Big 3” – Revenue Recognition, Leases and Financial Instruments ....................................................................................26 Financial Instruments: Mastering the New FASB Requirements ..........26 Forensic Investigations: Key Tools to Success ......................................26 Fraud and Cash Receipts: Common Frauds and Internal Controls ....26 Fraud in Small- to Medium- Sized Entities ..........................................27 Fraud Risk in Governmental and Not-for-Profit Organizations ..........27 Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes ....27 Governmental Accounting and Reporting Advisor ..............................27 Governmental and Not-for-Profit Annual Update ..............................28 Hot Topics in the Financial and Reporting Standards that All CPAs Should Have a Basic Understanding of!............................................28 How To Do a Yellow Book Financial Audit ........................................28 2017-18 CPE Resource Catalog • 3

Contents Identity Theft: Preventing, Detecting and Investigating ......................29 Implementing and Maintaining an Internal Control System................29 Integrating Audit Data Analytics into the Audit Process ......................29 Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors ................................................................30 Internal Control Best Practices for Small and Medium-Sized Entities..30 Internal Control: How Does It Impact an Audit? ..............................30 Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know ........................................................30 Latest Developments in Government and Nonprofit Accounting and Auditing 2017 ..........................................................................31 Latest Developments in Nonprofit Accounting and Auditing 2017 ....31 Meet Your Next Migraine: Five Critical Issues That Will Confront A&A Public Accountants in 2017 ..................................31 More Than Meets the Eye: Examining the New Lease Accounting Standard ......................................................................31 Not-for-Profit Accounting and Auditing Update ................................32 Not-for-Profit Financial Reporting: Mastering the Unique Requirements ......................................................................32 Not-For-Profit Financial Statements: Everything You Need to Know Today, Everything You Will Need to Know Tomorrow ....32 Personal Financial Health Checkup: A Process on How to Become “Financially Self-Sufficient” by Walter J. Haig..................................32 Preparation, Compilation and Review Standards: The Best Annual Update and Review of the SSARS ........................33 Preparing Financial Statements for Small-and Medium-Sized Businesses: The Best Annual Update of GAAP ................................33 Purchasing, Inventory and Cash Disbursements: Common Frauds and Internal Controls ......................................................................33 Race Toward Implementation: Tackling the Tough Issues in Adopting the New Revenue Recognition Standard ......................34 The Bottom Line on the New Lease Accounting Requirements ..........34 The Business Financial Health Checkup..............................................34 The Importance of Security for Digital Information ..........................35 Understanding and Creating an Internal Control Structure ................35 Understanding the Complexities of Fraud in Order to Develop Ways to Mitigate Risk ......................................................................36 Yellow Book Financial Audits ..............................................................36

Business Law Advanced Business Law for CPAs ........................................................37 Employment Law Update: Examining Critical Issues with FMLA, HIPPA, COBRA, ADA and More ......................................................37 Employment Law Update: Reducing Employer Liability ....................37 From Hiring to Firing and Everything in Between: Health Care, Retirement and Fringe Benefit Tax Issues ........................................38 From Hiring to Firing and Everything in Between: Legal and Payroll Issues ..................................................................38

Ethics Arizona Accounting Ethics with Emphasis on Tax Practice Issues ......39 Ethics & Quality Control in Tax Practice ............................................39 Ethics Standards Update and Review for CPAs in Public Practice ......39 Professional Ethics Update for Arizona CPAs – Including Revised AICPA Code ..................................................................................40 Professional Ethics Update for CPAs in Business – Including Revised AICPA Code ......................................................................40

4 • 2017-18 CPE Resource Catalog

Government & Nonprofit Accounting & Auditing for Governmental Employee Benefits ............41 Accounting and Reporting for Not-for-Profit Organizations................41 Advanced Auditing of HUD-Assisted Projects ....................................41 Applying the Uniform Guidance in Your Single Audits ......................41 Complete Guide to The Yellow Book ................................................42 Essential Course for Performing Single Audits Under the New Uniform Guidance for Federal Awards ....................................42 Fraud Risk in Governmental and Not-for-Profit Organizations ..........42 Governmental Accounting and Reporting Advisor ..............................42 Governmental and Not-for-Profit Annual Update ..............................43 How To Do a Yellow Book Financial Audit ........................................43 Latest Developments in Government and Nonprofit Accounting and Auditing 2017 ..........................................................................43 Latest Developments in Nonprofit Accounting and Auditing 2017 ....43 Not-for-Profit Accounting and Auditing Update ................................44 Not-for-Profit Financial Reporting: Mastering the Unique Requirements ..................................................................................44 Not-For-Profit Financial Statements: Everything You Need to Know Today, Everything You Will Need to Know Tomorrow ........44 Yellow Book Financial Audits ..............................................................44

Information Technology Data Breaches & Other Cyber Frauds: A 21st Century Risk to Your Organization ..............................................................45 Excel Pivot Tables – Powerful and Not Hard to Use…Really ..............45 QuickBooks Online – Worth Another Look ......................................45 Taking the Self Taught Excel User to the Next Level............................45

Management Advanced Controller and CFO Skills ..................................................46 Analytics and Big Data for Accountants ..............................................46 Analyzing Costs, Productivity, and Efficiency: Three Ways to Boost Your Bottom Line ............................................................46 Annual Update for Controllers ............................................................46 Become a Public Speaking Pro Today! Interactive Skills Building Workshop ........................................................................47 Controller/CFO Update: Hot Topics Facing Today’s Financial Professional ......................................................................47 Financial Forecasting: Planning for Success ........................................47 Gaining a Competitive Advantage: Critical Skills for CFOs and Controllers ..............................................................................47 Innovative Forecasting and Budgeting: Moving Beyond the Traditional Techniques ..............................................................48 Lean Accounting and Management: Saving Money by Streamlining Operations ..............................................................48 Meet Your Next Migraine: Five Critical Issues That Will Confront CPAs in Industry in 2017 ................................................48 The Changing Role of the Controller: Advancing from Tactical to Strategic ........................................................................49 Thriving in a Chaotic Economic Environment: Planning and Strategy Formulation for Your Organization ..............49

Taxation Accounting Methods and Periods: Including Form 3115 ....................50 Advanced Selected Issues for Trusts, Estates, and Their Beneficiaries ......50 Advanced Tax Strategies for LLCs and Partnerships ............................50 Advisors Workshop: Helping Small-Business Clients Navigate Health Insurance and Fringe Benefits in 2017..................................50 AICPA’s Annual Federal Tax Update ....................................................51 Arizona Income Taxation: Update and Overview ................................51 Save Time – Register Online – www.ascpa.com

Contents Assisting Survivors: The CPA’s Role in a Decedent’s Estate ..................51 Basis Calculations & Distributions for Pass-Through Entity Owners – Schedule K-1 Analysis ......................................................................51 Basis/Distributions for Pass-Through Entities: Simplifying the Complexities ..........................................................52 Best Income Tax, Estate Tax, and Financial-Planning Ideas of 2017 ....52 Best Individual Income Tax Update Course ........................................52 Best Practices for Payroll Taxes and 1099 Issues ..................................52 Best S Corporation, Limited Liability and Partnership Update Course ................................................................................53 Buying and Selling a Business: Critical Tax and Structuring Issues ......53 Capitalized Costs and Depreciation: Key Issues and Answers ............53 Complete Trust Workshop ..................................................................53 Comprehensive Guide To Tax Depreciation, Expensing, and Property Transactions ................................................................54 Current Federal Tax Developments ......................................................54 Determining How Much Money You Need to Retire, and Tax Ideas and Money Management in Retirement ..........................54 Don Farmer’s Tax Update ....................................................................54 Estate and Life Planning Issues for the Middle-Income Class ............55 Ethics & Quality Control in Tax Practice ............................................55 Federal & Arizona Tax Update – Individuals (Forms 1040 & 140) (Two-Day Course)..........................................55 Federal Tax Update ............................................................................55 Federal Tax Update – C&S Corporations, Partnerships & LLCs (Forms 1120, 1120S & 1065) ..........................................................56 Federal Tax Update – Individual and Business Current Developments......56 Federal Tax Update – Individuals (Form 1040) ......................................56 Fiduciary Income Tax Returns – Form 1041 Workshop with Filled in Forms ................................................................................57 Form 1041: Income Taxation of Estates and Trusts..............................57 Form 990: Exploring the Form’s Complex Schedules ..........................57 Form 990: Mastering Its Unique Characteristics..................................57 Fringe Benefits: 2017 ..........................................................................58 From Hiring to Firing and Everything in Between: Health Care, Retirement and Fringe Benefit Tax Issues ........................................58 Getting the Tax Aspects of Business Planning Right from Formation to Termination ................................................................58 Hands-On Tax Workshop – Individual (Form 1040) (Two-Day Course)............................................................................58 Health Care Reform Act: Critical Tax and Insurance Ramifications ....59 Hot IRS Tax Examination Issues for Individuals and Businesses ..........59 Hottest Tax Planning Developments Under the Current Tax Law ......59 How to Settle a Client’s Estate in 2017 ..............................................59 Income and Expense Recognition Strategies to Minimize Income Taxes ....................................................................................60 Individual Tax Planning Ideas for 2017 ..............................................60 International Taxation..........................................................................60 Mastering Basis Issues for S Corporations, Partnerships, and LLCs ....60 Meet Your Next Migraine: Five Critical Issues that Will Confront Tax Public Accountants in 2017 ......................................61 Mergers and Acquisitions: Tax and Due Diligence Considerations ....61 Multistate Income Tax ........................................................................61 Nexus Update: Latest Developments in State Income, Franchise, and Sales Taxes ................................................................61 Partnership & LLC Taxation: Advanced Issues ....................................62 Partnership and LLC Core Tax Issues from Formation Through Liquidation ......................................................................62 Passive Activities & Rental Real Estate Income Tax Issues....................62 Practical Tax Tips and Techniques for Closely Held Businesses ..........62 Preparing Complex 1040s....................................................................63 Save Time – Register Online – www.ascpa.com

Preparing Form 1041: Understanding the Basics ................................63 Protecting Your Client from Tax Return Identity Theft ......................63 Real Estate Partnerships: Get In, Get Out, Get Taxed ........................63 Real Estate Tax Boot Camp ................................................................64 Red Flag Issues: Areas the IRS Attacks in Examination........................64 Reviewing Individual Tax Returns: What Are You Missing? ................64 Reviewing Partnership Tax Returns: What Are You Missing? ..............64 Reviewing S Corporation Tax Returns: What Are You Missing? ........65 S Corporation Core Tax Issues from Formation Through Liquidation ....65 S Corporations: Advanced Issues..........................................................65 Slashing Taxes for Your Small Business Clients: Corporations, Partnerships & LLCs ................................................65 Smart Tax Planning Strategies for Individuals ....................................66 Social Security and Medicare: Maximizing Retirement Benefits ..........66 Social Security, Medicare and Prescription Drug Requirement Benefits: What Every Baby Boomer Needs to Know Now ..............66 Targeted 1040 Forms Update for the Occasional Tax Preparer ............66 Tax Favored Health Care Plans after the ACA ....................................67 Taxation of Individuals Living Abroad and Foreign Nationals Living in the U.S. ............................................................................67 The Top 50 Mistakes Practitioners Make and How to Fix Them: Individual Tax and Financial Planning ............................................67 Top 10 Tax Issues in Dealing with LLCs and Partnerships ..................67

2017-18 CPE Resource Catalog • 5

ASCPA Resources ASCPA Staff Continuing Professional Development

Kim Devery, M.Ed. Director of Professional Development kdevery@ascpa.com (602) 252-4144, ext. 207 Jennifer Miller, CMP CPE Manager jmiller@ascpa.com (602) 252-4144, ext. 224 Gretchen Pacheco CPE Program Manager gpacheco@ascpa.com (602) 252-4144, ext. 217 Jessica Donica Member Services & CPE Assistant jdonica@ascpa.com (602) 252-4144, ext. 215 Membership

Nikki Morales Senior Manager of Membership nmorales@ascpa.com (602) 252-4144, ext. 205 Kimberly Goodman Member Services & Administrative Assistant kgoodman@ascpa.com (602) 252-4144, ext. 200 Marketing

Heidi Frei, MBA, ABC Director of Marketing hfrei@ascpa.com (602) 252-4144, ext. 206 Patricia Gannon Senior Manager of Communications pgannon@ascpa.com (602) 252-4144, ext. 204

Important Phone Numbers Arizona Society of CPAs ............................................................(602) 252-4144 Instate Toll-Free: ....................................................................(888) 237-0700 Fax..........................................................................................(602) 252-1511 Website ..................................................................................www.ascpa.com Arizona State Board of Accountancy ..........................................(602) 364-0804 Website ......................................................................www.azaccountancy.gov American Institute of CPAs ........................................................(888) 777-7077 Website ....................................................................................www.aicpa.org Arizona Department of Revenue Website ....................................................................................www.azdor.gov Tax Practitioner Hotline ..................................................(602) 255-3381 #8 Internal Revenue Service Website ........................................................................................www.irs.gov IRS Taxpayer Advocate Services (TAS) ..................................(877) 777-4778 Arizona TAS Office ................................................................(602) 636-9500

(602) 252-4144 ext. 215

Fax:

(602) 252-1511

Mail:

ASCPA 4801 E. Washington St., Suite 225-B Phoenix, AZ 85034

E-Mail:

ASCPACPE@ascpa.com

Website:

www.ascpa.com

Finance & Operations

Adela E. Jiménez, CPA, CGMA, MBA Chief Operating Officer & CFO ajimenez@ascpa.com (602) 252-4144, ext. 212 Elva Wilson Accounting Assistant ewilson@ascpa.com (602) 252-4144, ext. 214 President & CEO

Cindie Hubiak, CPA, CGMA, MBA chubiak@ascpa.com (602) 252-4144, ext. 203 Sandra McKitrick Executive Assistant smckitrick@ascpa.com (602) 252-4144, ext. 219 6 • 2017-18 CPE Resource Catalog

Save Time – Register Online – www.ascpa.com

Choosing Your CPE

Choose a Format, Knowledge Level or Field of Study Format Classroom: In-person seminars at specified locations involve participants in case studies and problem solving with the guidance of an experienced discussion leader. Seminars provide in-depth instruction on subjects with specialized content and often involve lectures followed by a question and answer session.

Webcast/Webinar: Learn from the comfort of your home or office with the ASCPA’s live interactive seminars.

Conferences: Conferences consist of individual lectures and panel discussions by authorities on specific topics.

On-Demand: 24/7 access to a variety of subject areas. On-Site Training: Education programs tailored to meet the specific needs of your team using the same high-quality materials and speakers at your organization.

Knowledge Level Basic: Designed to provide introductory knowledge of principles and skills essential in the subject area. Seminars are designed for entry-level practitioners although experienced practitioners who are unfamiliar with the subject area can also benefit from basic programs. Intermediate: Designed to strengthen proficiency obtained from basic or essential knowledge of a subject area. Participants should have some experience in dealing with the topics covered in the program.

Advanced: Designed to build upon a solid working knowledge of a subject area. Seminars presume proficiency in the subject area and are intended to provide specialized learning or the ability to deal with complex issues. Prior experience is essential, and prerequisite courses may be necessary.

Four Easy Ways to Register

1 Secure Online Registrations: 2 Mail:

Pay by credit card 24/7. Register instantly online – www.ascpa.com

Send your completed registration form with check (Payable to ASCPA) or credit card information to: 4801 E. Washington St., Suite 225-B – Phoenix, AZ 85034

3 Phone:

Call our offices and we will happily assist you over the phone! 602-252-4144 ext. 215 or (in state toll free) 888-237-0700 ext. 215

4 Fax:

ASCPA accepts MasterCard, Visa and American Express.

Fee Schedule 8 hour:

4 hour:

Member and Non-CPA staff* .. $300 Member and Non-CPA staff*....$140 Nonmember..........................$400 Nonmember..........................$190 Early Registration..................$255 Early Registration..................$119 In order to receive the discount, the registration form and fee must be received in the ASCPA office by May 31. The 15% discount applies only to selected programs.

Update: Designed to provide information about how a subject area is

Note: See page 8 for pricing on Conferences.

changing or to analyze a subject’s broader aspects. Participants should have a basic understanding of the subject, and prior experience is essential.

*See page 20 for 100% Club pricing.

Field of Study This catalog has been designed for easy reference. Course listings are organized into seven Fields of Study: • Accounting & Auditing • Business Law • Ethics • Government & Nonprofit • Information Technology • Management • Taxation

Courses that are pre-approved for CFP®, EA and Yellow Book credit will be clearly identified in the “Other credit” section of the course description.

Complete registration

Save Time – Register Online – www.ascpa.com

Guaranteed Satisfaction

The ASCPA guarantees your satisfaction with our courses! If you are not satisfied, please let us know and we will transfer your registration to a new seminar.

What to Expect from Us after Registration

Confirmation Email

Reminder Email 2 days before event

Certificate emailed within 3 business days

2017-18 CPE Resource Catalog • 7

Choosing Your CPE

Conferences

Financial Planning Conference

Construction Industry Conference

June 7, 2017

October 26, 2017

Member fee: $275 Nonmember fee: $375 Course Code: FPC or FPCW (webcast) Location: Desert Willow Conference Center or Webcast

Member fee: $275 Nonmember fee: $375 Course Code: CIC or CICW (webcast) Location: Black Canyon Conference Center or Webcast

This conference is designed for all CPAs, financial planners and professionals who advise clients on personal financial planning services or who wish to add this growing service to their practice or partner with a financial planner.

This conference is designed to serve the needs of CPAs involved in the construction industry. The conference will address current developments in construction accounting and business practices.

Not-for-Profit Conference

Arizona Federal Tax Institute Conference

June 28, 2017

October 31 - November 1, 2017

Member fee: $275 Nonmember fee: $375 Course Code: NPC Location: Black Canyon Conference Center

Two-day fee: $510 One-day fee: $275 Course Code: TIC Location: Tempe Center for the Arts

This conference is designed to provide specific, practical coverage of critical nonprofit accounting, tax, and legal issues, for CPAs and individuals working for and with nonprofit organizations.

This annual conference provides a detailed analysis of the current and recurring issues affecting the practitioner who provides tax and estate planning services to the family unit and the closely held corporation. The program features nationally recognized speakers.

Corporate Finance Conference August 23, 2017 Member fee: $275 Nonmember fee: $375 Course Code: INDC Location: Desert Willow Conference Center This conference brings together nationally and locally recognized speakers providing sessions covering the key characteristics business and industry share.

Forensic & Litigation Services Conference September 7, 2017 Member fee: $275 Nonmember fee: $375 Course Code: FLC or FLCW (webcast) Location: ASCPA Learning Center or Webcast This conference will provide participants with current and relevant information for both current practitioners and those interested in knowing more about the practice areas of forensic and litigation services. The conference will include speakers that will deliver informative, progressive and dynamic sessions.

Business Valuation Conference (7:30–12:00)

Technology for Accounting Conference December 6, 2017 Member fee: $275 Nonmember fee: $375 Course Code: TECH or TECHW (webcast) Location: Black Canyon Conference Center or Webcast This conference is directed towards CPAs in all fields of accounting. It will provide participants with the tools and skills they need to keep up with the ever-increasing pace of changes in computer technology. Learn to keep client data secure and confidential, the latest software tips and tricks, and how to be efficient in today’s evolving world.

Accounting & Assurance Conference January 10, 2018 Member fee: $275 Nonmember fee: $375 Course Code: AAC or AACW (webcast) Location: Black Canyon Conference Center or Webcast This conference is designed to bring practitioners current with the accounting and reporting standards of the profession. Participants will also be made aware of the troublesome areas in the standards.

Governmental Accounting Conference

September 8, 2017

February 2, 2018

Member fee: $150 Nonmember fee: $200 Course Code: BVC or BVCW (webcast) Location: ASCPA Learning Center or Webcast

Member fee: $250 Nonmember fee: $350 Course Code: GAC Location: The Arizona Biltmore

This conference will provide participants with current and relevant information for both current practitioners and those interested in knowing more about the practice areas of business valuation. The conference will include speakers that will deliver informative, progressive and dynamic sessions. 8 • 2017-18 CPE Resource Catalog

This conference is designed for CPAs, auditors and accountants in federal, state, local and Tribal governments, to provide insights and understanding on new developments in government accounting and auditing.

Save Time – Register Online – www.ascpa.com

Choosing Your CPE

Chapters

Regional chapters provide an excellent opportunity for involvement at a local level. Meet other members, ask questions and gain knowledge from your area. Chapters work hard to identify the unique needs of CPAs in the chapter area and provide relevant information and resources to meet those needs.

NORTHERN CHAPTER

Register for your Regional Meetings ASCPA has four regional chapters. Unless otherwise noted, all chapter meetings are held monthly between June and January from 11:30 a.m. to 1 p.m. and include lunch and networking. Visit the chapter website links provided below for pricing and dates.

NORTHCENTRAL CHAPTER

Save $80 off the regular member rate if you register for your chapter series. See the website for details.

To volunteer to speak at one or more chapter events or for more information, contact Gretchen Pacheco at gpacheco@ascpa.com or 602-324-4745.

SOUTHWEST CHAPTER SOUTHERN CHAPTER

Northern Chapter (Flagstaff)

Southern Chapter (Tucson)

Meetings are held on the 3rd Thursday of the month between June and January. Unless otherwise noted, meetings are held at:

Doubletree by Hilton Flagstaff

Doubletree by Hilton, Williams Center

1175 W Route 66 Flagstaff, AZ 86001 (928) 773-8888

5335 East Broadway Tucson, AZ 85711 250-745-2700

For the Forest Series, use code NCFOR.

For the Mountain Series, use code SCMTN.

For details and a schedule of all upcoming events and CPE, please go to: www.ascpa.com/flagstaff.

For details and a schedule of all upcoming events and CPE, please go to: www.ascpa.com/tucson.

North Central Chapter (Prescott)

Southwest Chapter (Yuma)

Meetings are held on the 3rd Tuesday of the month between June and January. Unless otherwise noted, meetings are held at:

Hassayampa Inn

Arizona Western College

122 East Gurley Street Prescott, AZ 86301 (928) 778-9434

2020 South Avenue 8E Yuma, AZ 85365 Building 3C (928) 317-6000

For the Valley Series, use code NCCVAL. For the Desert Series, use code SWDES. For details and a schedule of all upcoming events and CPE, please go to: www.ascpa.com/prescott.

Save Time – Register Online – www.ascpa.com

For details and a schedule of all upcoming events and CPE, please go to: www.ascpa.com/yuma.

2017-18 CPE Resource Catalog • 9

Choosing Your CPE

10 • 2017-18 CPE Resource Catalog

Special Programs

Save Time – Register Online – www.ascpa.com

2017-2018 Registration Form

Save Time — Register Online One Form Per Person – For Additional Forms Please Copy

www.ascpa.com

Name LAST

FIRST

M.I.

Check all that apply: ÿ CPA ÿ Not a CPA ÿ ASCPA Member ÿ Non-Member ÿ Staff ÿ 100% Club (see p. 20) ÿ New Member – I would like to take advantage of the member rate by becoming a member now. Enclosed is my completed member application and payment for both CPE and dues. ÿ Phoenix Tax Workshop Series $340 – I would like to sign up for the Phoenix Tax Workshop Series – 24 hours of live CPE. See page 10 for more information. Additional people from the same company pay $240. Chapter Series – I would like to sign up for my Chapter Series and save $80 off the regular member rate – 8 hours of live CPE in my local neighborhood. See page 9 for more information. ÿ Forest Series (Flagstaff) $200 ÿ Mountain Series (Tucson) $200

ÿ Valley Series (Prescott) $160 ÿ Desert Series (Yuma) $120

ÿ Check here if any of your address information has changed. Firm/Company Address PO Box

City/State/Zip

Business Phone

(

)

Fax

(

)

E-mail Address Special Services: ÿ Please check here if you require special services. Attach a written description of needs. Course Title

Course Code

Date

City

Fee

Total $ Payment Is Required To Process Registration TO PAY BY CREDIT CARD PLEASE COMPLETE THIS SECTION Credit Card Registration may be faxed to 602-252-1511 ÿ VISA

Name as it appears on card:

ÿ MasterCard

Card #

ÿ AMEX

Signature of cardholder:

Exp. Date

TO PAY BY CHECK ÿ Check Enclosed – Make check payable and mail to: ASCPA – 4801 E. Washington St., Phoenix, AZ 85034 The ASCPA will be processing checks submitted in payment as an Electronic Funds Transfer (EFT) transaction. Funds may be withdrawn from your account as soon as the same day we receive your payment.

CANCELLATION POLICY Cancellations will be assessed a $25 cancellation fee when canceled less than two weeks prior to the seminar. To cancel, notify us by phone at 602-252-4144 or email at ascpacpe@ascpa.com Save Time – Register Online – www.ascpa.com

2017-18 CPE Resource Catalog • 11

Calendar Save Time — Register Online www.ascpa.com DATE

TITLE

COURSE CODE

LOCATION

MEMBER FEE NON FIELD OF (BEFORE MEMBER MEMBER CPE STUDY 5/31/17) FEE PAGE FEE

MAY 2017 16

Hot Topics in the Financial and Reporting Standards that All CPAs Should Have a Basic Understanding of!

HOTTP1 or HOTTP1W

ASCPA or Webcast

255

300

400

Preparation, Compilation and Review Standards: The Best Annual Update and PCRUR1 or Review of the SSARS PCRUR1

ASCPA or Webcast

255

300

400

Preparing Financial Statements for Small-and Medium-Sized Businesses: The Best Annual Update of GAAP

PFSSME1 or PFSSME1

ASCPA or Webcast

255

300

400

Ethics Standards Update and Review for CPAs in Public Practice (8-11:30)

ET1 or ET1W

ASCPA or Webcast

119

140

190

Phoenix Tax Workshop (9-12)

PTW1 or PTW1W

ASCPA or Webinar

-- See page 10 --

Identity Theft: Preventing, Detecting, and Investigating Identity Theft

IDENT or IDENTW

ASCPA or Webcast

255

300

400

Internal Control Best Practices for Small- and Medium-Sized Entities

ICSM or ICSMW

ASCPA or Webcast

255

300

400

Professional Ethics Update for CPAs in Business – Including Revised AICPA Code (12:30-4:00)

ETIND1 or ETIND1W

ASCPA or Webcast

116

166

Not-for-Profit Accounting and Auditing Update

NAU or NAUW

ASCPA or Webcast

255

300

400

JUNE 2017 1

Not-for-Profit Financial Reporting: Mastering

NFPF or NFPFW

ASCPA or Webcast

255

300

400

Annual Update for Preparation, Compilation, and Review Engagements

CORU or CORUW

ASCPA or Webcast

255

300

400

Construction Contractors: Accounting, Auditing, and Tax

CAAT or CAATW

ASCPA or Webcast

255

300

400

Financial Planning Conference

FPC

Desert Willow 8

N/A

275

375

Audits of 401(k) Plans

AFKP or AFKPW

ASCPA or Webcast

255

300

400

Documenting Your EBP Audit: What You Need to Know

EBPD or EBPDW

ASCPA or Webcast

255

300

400

Real Estate Partnerships: Get In, Get Out, Get Taxed

REPG or REPGW

ASCPA or Webcast

255

300

400

Arizona Accounting Ethics with Emphasis on Tax Practice Issues (8-11:30)

AZET1 or AZET1W

ASCPA or Webcast

119

140

190

Arizona Income Taxation: Update and Overview (12:30 - 4)

AZTAX1 or AZTAX1W

ASCPA or Webcast

119

140

190

Assisting Survivors: The CPA’s Role in a Decedent’s Estate

ASDE

Doubletree, TUC

255

300

400

Best Individual Income Tax Update Course

BITU or BITUW

ASCPA or Webcast

255

300

400

Advisors Workshop: Helping Small-Business Clients Navigate Health Insurance and Fringe Benefits in 2017

OBCR or OBCRW

ASCPA or Webcast

255

300

400

Phoenix Tax Workshop (9-12)

PTW2 or PTW2W

ASCPA or Webinar

Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know (8-11:30)

CL4INRR or CL4INRRW

ASCPA or Webcast

119

140

190

The Bottom Line on the New Lease Accounting Requirements (12:30-4)

CL4LEAS or CL4LEASW

ASCPA or Webcast

119

140

190

Accounting and Auditing Update for Small Businesses

SMBZ or SMBZW

ASCPA or Webcast

255

300

400

12 • 2017-18 CPE Resource Catalog

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Calendar DATE

TITLE

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COURSE CODE

LOCATION

MEMBER FEE NON FIELD OF (BEFORE MEMBER MEMBER CPE STUDY 5/31/17) FEE PAGE FEE

Employment Law Update: Examining Critical Issues with FMLA, HIPPA, COBRA, ADA and More (8-11:30)

CL4EMPL or CL4EMPLW

ASCPA or Webcast

119

140

190

Employment Law Update: Reducing Employer Liability (12:30-4)

CL4LAWU or CL4LAWUW

ASCPA or Webcast

119

140

190

Advanced Business Law for CPAs

ABLT or ABLTW

ASCPA or Webcast

255

300

400

Federal Tax Update – Individual and Business Current Developments

FTCD1

Doubletree, FLAG

255

300

400

Professional Ethics Update for Arizona CPAs – Including Revised AICPA Code (8-11:30)

ETHIC1 or ETHIC1W

ASCPA or Webcast

116

166

Advanced Selected Issues for Trusts, Estates, and Their Beneficiaries

ITEB or ITEBW

ASCPA or Webcast

255

300

400

Complete Trust Workshop

TCTW or TCTWW

ASCPA or Webcast

255

300

400

Not-for-Profit Conference

NPC

BCCC

N/A

275

375

Determining How Much Money You Need to Retire, and Tax Ideas and Money Management in Retirement

DRMM or DRMMW

ASCPA or Webcast

255

300

400

The Best Income Tax, Estate Tax, and Financial-Planning Ideas of 2016

IEFP or IEFPW

ASCPA or Webcast

255

300

400

255

300

400

JULY 2017 10

Federal Tax Update – Individual and Business Current Developments

Basis Calculations & Distributions for Pass-Through Entity Owners – Schedule K-1 Analysis

FTCD2

DoubleTree, TUC

BCAD or BCADW

ASCPA or Webcast

255

300

400

Tax Favored Health Care Plans after the ACA

TFHP1

Doubletree, TUC

255

300

400

Partnership and LLC Core Tax Issues from Formation Through Liquidation

PLTI or PLTIW

ASCPA or Webcast

255

300

400

S Corporation Core Tax Issues from Formation Through Liquidation

SCTI or SCTIW

ASCPA or Webcast

255

300

400

Buying and Selling a Business: Critical Tax and Structuring Issues

SELL or SELLW

ASCPA or Webcast

255

300

400

International Taxation

ITTF or ITTFW

ASCPA or Webcast

255

300

400

Taxation of Individuals Living Abroad and Foreign Nationals Living in the U.S.

TILA or TILAW

ASCPA or Webcast

255

300

400

The Top 50 Mistakes Practitioners Make and How to Fix Them: Individual Tax and Financial Planning

INBB or INBBW

ASCPA or Webcast

255

300

400

Comprehensive Guide To Tax Depreciation, Expensing, and Property Transactions

TDAP or TDAPW

ASCPA or Webcast

255

300

400

Professional Ethics Update for Arizona CPAs – Including Revised AICPA Code (8-11:30)

ETHIC2 or ETHIC2W

ASCPA or Webcast

116

166

Hot Topics in the Financial and Reporting Standards that All CPAs Should Have a Basic Understanding of!

HOTTP2 or HOTTP2W

ASCPA or Webcast

255

300

400

Preparation, Compilation and Review Standards: The Best Annual Update and Review of the SSARS

PCRUR2 or PCRUR2W

ASCPA or Webcast

255

300

400

Preparing Financial Statements for Small-and Medium-Sized Businesses: The Best Annual Update of GAAP

PFSSME2 or PFSSME2W

ASCPA or Webcast

255

300

400

Ethics Standards Update and Review for CPAs in Public Practice (8-11:30)

ET2 or ET2W

ASCPA or Webcast

119

140

190

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2017-18 CPE Resource Catalog • 13

Calendar DATE

TITLE

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COURSE CODE

LOCATION

MEMBER FEE NON (BEFORE FIELD OF MEMBER MEMBER CPE STUDY 5/31/17) FEE PAGE FEE

AUGUST 2017 1

Understanding and Creating an Internal Control Structure

UCIC or UCICW

ASCPA or Webcast

255

300

400

Understanding the Complexities of Fraud in Order to Develop Ways to Mitigate Risk

UCFR or UCFRW

ASCPA or Webcast

255

300

400

Excel Pivot Tables-Powerful and Not Hard to Use…Really!

XLPT or XLPTW

ASCPA or Webcast

255

300

400

Accounting and Auditing Update (8-11:30)

CL4AUAA or CL4AUAAW

ASCPA or Webcast

119

140

190

Internal Control: How Does It Impact an Audit? (12:30-4)

CL4AUIC or CL4AUICW

ASCPA or Webcast

119

140

190

Fraud in Small- to Medium- Sized Entities

FSME or FSMEW

ASCPA or Webcast

255

300

400

Fringe Benefits: 2017

FB or FBW

ASCPA or Webcast

255

300

400

Preparing Form 1041: Understanding the Basics

PF41 or PF41W

ASCPA or Webcast

255

300

400

Ethics & Quality Control in Tax Practice

EQCT or EQCTW

ASCPA or Webcast

255

300

400

Federal Tax Update - Individual and Business Current Developments

FTCD3 or FTCD3W

ASCPA or Webcast

255

300

400

Passive Activities & Rental Real Estate Income Tax Issues

PARE or PAREW

ASCPA or Webcast

255

300

400

Tax Favored Health Care Plans after the ACA

TFHP2 or TFHP2W

ASCPA or Webcast

255

300

400

Analytics and Big Data for Accountants

DAAN or DAANW

ASCPA or Webcast

255

300

400

Annual Update for Controllers

SKSB or SKSBW

ASCPA or Webcast

255

300

400

Form 990: Mastering Its Unique Characteristics

EOF990 or EOF990W

ASCPA or Webcast

255

300

400

Multistate Income Tax

MIT or MITW

ASCPA or Webcast

255

300

400

Nexus Update: Latest Developments in State Income, Franchise, and Sales Taxes

NXUP or NXUPW

ASCPA or Webcast

255

300

400

Hot Topics in the Financial and Reporting Standards that All CPAs Should Have a Basic Understanding of!

HOTTP3

Doubletree, TUC

255

300

400

Preparing Financial Statements for Small-and Medium-Sized Businesses: The Best Annual Update of GAAP

PFSSME3

Doubletree, TUC

255

300

400

Corporate Finance Conference

INDC

DWCC

N/A

275

375

Preparation, Compilation and Review Standards: The Best Annual Update and Review of the SSARS

PCRUR3

Doubletree, TUC

255

300

400

Ethics Standards Update and Review for CPAs in Public Practice (8-11:30)

ET3

Doubletree, TUC

119

140

190

Professional Ethics Update for Arizona CPAs – Including Revised AICPA Code (12:30-4:00)

ETHIC3 or ETHIC3W

ASCPA or Webcast

116

166

Preparing Financial Statements for Small-and Medium-Sized Businesses: The Best Annual Update of GAAP

PFSSME4

DoubleTree, FLAG

255

300

400

Advanced Concepts in SSARS 21 and Nonattest Services: Are you Certain You are In Compliance?

SS21 or SS21W

ASCPA or Webcast

255

300

400

Preparation, Compilation and Review Standards: The Best Annual Update and Review of the SSARS

PCRUR4

DoubleTree, FLAG

255

300

400

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TITLE

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COURSE CODE

LOCATION

MEMBER FEE NON FIELD OF (BEFORE MEMBER MEMBER CPE STUDY 5/31/17) FEE PAGE FEE

Annual Accounting and Auditing Update

ACAU or ACAUW

ASCPA or Webcast

255

300

400

Ethics Standards Update and Review for CPAs in Public Practice (8-11:30)

ET4

DoubleTree, FLAG

119

140

190

SEPTEMBER 2017 7

Forensic & Litigation Services Conference

FLC or FLCW

ASCPA or Webcast

N/A

275

375

Business Valuation Conference

BVC or BVCW

ASCPA or Webcast

N/A

275

375

Professional Ethics Update for Arizona CPAs – Including Revised AICPA Code (8-11:30)

ETHIC4 or ETHIC4W

ASCPA or Webcast

116

166

Advanced Auditing of HUD-Assisted Projects

EOAHUD or EOAHUDW

ASCPA or Webcast

255

300

400

Governmental and Not-for-Profit Annual Update

GNAU or GNAUW

ASCPA or Webcast

255

300

400

Governmental Accounting and Reporting Advisor

GARU or GARUW

ASCPA or Webcast

255

300

400

Phoenix Tax Workshop (9-12)

PTW3 or PTW3W

ASCPA or Webinar

Fiduciary Income Tax Returns- Form 1041 Workshop with Filled in Forms

1041 or 1041W

ASCPA or Webcast

255

300

400

Getting The Tax Aspects of Business Planning Right from Formation to Termination

TABP or TABPW

ASCPA or Webcast

255

300

400

Individual Tax Planning Ideas for 2017 (12:30-4)

ITP4 or ITP4W

ASCPA or Webcast

119

140

190

Meet Your Next Migraine: Five Critical Issues that Will Confront Tax Public Accountants in 2017 (8-11:30)

CIT4 or CIT4W

ASCPA or Webcast

119

140

190

How to Settle a Client’s Estate in 2017

SEAZ or SEAZW

ASCPA or Webcast

255

300

400

--See Page 10 --

OCTOBER 2017 2

Accounting & Auditing for Governmental Employee Benefits

GEBS or GEBSW

ASCPA or Webcast

255

300

400

Applying the Uniform Guidance for Federal Awards in Your Single Audits

INUG or INUGW

ASCPA or Webcast

255

300

400

Accounting and Reporting for Not-for-Profit Organizations

FSNPO

ASCPA

255

300

400

Fraud Risk in Governmental and Not-for-Profit (12:30-4)

CL4FRGNP or ASCPA or CL4FRGNPW Webcast

119

140

190

Yellow Book Financial Audits (8-11:30)

CL4EOYB or CL4EOYBW

ASCPA or Webcast

119

140

190

Professional Ethics Update for Arizona CPAs – Including Revised AICPA Code (8-11:30)

ETHIC5 or ETHIC5W

ASCPA or Webcast

116

166

Preparation, Compilation and Review Standards: The Best Annual Update and Review of the SSARS

PCRUR5 or PCRUR5W

ASCPA or Webcast

255

300

400

Preparing Financial Statements for Small-and Medium-Sized Business: The Best Annual Update of GAAP

PFSSME5 or PFSSME5W

ASCPA or Webcast

255

300

400

Personal Financial Health Checkup: A Process on How to Become “Financially Self-Sufficient” by Walter J. Haig

PFHC

ASCPA

255

300

400

Auditing Standards Issued by the AICPA: Update and Review by Walter Haig

AUUR or AUURW

ASCPA or Webcast

255

300

400

Phoenix Tax Workshop (9-12)

PTW4 or PTW4W

ASCPA or Webinar

Save Time – Register Online – www.ascpa.com

--See Page 10 --

2017-18 CPE Resource Catalog • 15

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TITLE

COURSE CODE

LOCATION

MEMBER FEE NON FIELD OF (BEFORE MEMBER MEMBER CPE STUDY 5/31/17) FEE PAGE FEE

Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors

ICDAD or ICDADW

ASCPA or Webcast

255

300

400

Implementing and Maintaining an Internal Control System

IMIC or IMICW

ASCPA or Webcast

255

300

400

Taking the Self Taught Excel User to the Next Level

STXL or STXLW

ASCPA or Webcast

255

300

400

QuickBooks Online- Worth Another Look! (8-11:30)

QBOL or QBOLW

ASCPA or Webcast

119

140

190

The Importance of Security for Digital Information (12:30-4)

ISDI or ISDIW

ASCPA or Webcast

119

140

190

Construction Industry Conference

CIC

BCCC

N/A

275

375

Don Farmer’s Tax Update

TAXUP

PCC

255

300

400

Form 990: Exploring the Form’s Complex Schedules

F990A or F990AW

ASCPA or Webcast

255

300

400

Federal Tax Update – Individuals (Form 1040)

FTUI1

Hilton,YUMA

255

300

400

Integrating Audit Data Analytics into the Audit Process

AUDA or AUDAW

ASCPA or Webcast

255

300

400

Arizona Federal Tax Institute Conference (Two-Day Conference)

TIC

TCA

N/A

510

Federal Tax Update – C&S Corporations, Partnerships & LLCs (Forms 1120, 1120S & 1065)

FTUB1

255

300

400

Hilton,YUMA 8

NOVEMBER 2017 6

Health Care Reform Act: Critical Tax and Insurance Ramifications (8-11:30)

CL4HCRA or CL4HCRAW

ASCPA or Webcast

119

140

190

Social Security and Medicare: Maximizing Retirement Benefits (12:30-4)

CL4SSM or CL4SSMW

ASCPA or Webcast

119

140

190

Form 1041: Income Taxation of Estates and Trusts

ITET or ITETW

ASCPA or Webcast

255

300

400

Basis/Distributions for Pass-Through Entities: Simplifying the Complexities

BADI or BADIW

ASCPA or Webcast

255

300

400

Fraud and Cash Receipts: Common Frauds and Internal Controls (12:30-4)

CL4RCR or CL4RCRW

ASCPA or Webcast

119

140

190

Purchasing, Inventory and Cash Disbursements: Common Frauds and Internal Controls (8-11:30)

CL4PCD or CL4PCDW

ASCPA or Webcast

119

140

190

Arizona Accounting Ethics with Emphasis on Tax Practice Issues (8-11:30)

AZET2

Doubletree, TUC

119

140

190

Arizona Income Taxation: Update and Overview (12:30-4)

AZTAX2

Doubletree, TUC

119

140

190

Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes

TTFS or TTFSW

ASCPA or Webcast

255

300

400

Current Federal Tax Developments

CFTD1

Doubletree, TUC

255

300

400

S Corporations: Advanced Issues

SCAI or SCAIW

ASCPA or Webcast

255

300

400

Partnership & LLC : Advance Issues

PTAI or PTAIW

ASCPA or Webcast

255

300

400

Reviewing Individual Tax Returns: What Are You Missing? (12:30-4)

CL4ITRM

ASCPA

119

140

190

Smart Tax Planning Strategies for Individuals (8-11:30)

CL4CYCT or CL4CYCTW

ASCPA or Webcast

119

140

190

Best Practices for Payroll Taxes and 1099 Issues

GPT or GPTW

ASCPA or Webcast

255

300

400

16 • 2017-18 CPE Resource Catalog

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Calendar Save Time — Register Online www.ascpa.com DATE

TITLE

COURSE CODE

LOCATION

MEMBER FEE NON FIELD OF (BEFORE MEMBER MEMBER CPE STUDY 5/31/17) FEE PAGE FEE

Phoenix Tax Workshop (9-12)

PTW5 or PTW5W

ASCPA or Webinar

--See Page 10 --

Federal Tax Update – Individuals (Form 1040)

FTUI2 or FTUI2W

ASCPA or Webcast

255

300

400

Federal Tax Update – C&S Corporations, Partnerships & LLCs (Forms 1120, 1120S & 1065)

FTUB2 or FTUB2W

ASCPA or Webcast

255

300

400

Professional Ethics Update for Arizona CPAs – Including Revised AICPA Code (12:30-4)

ETHIC6 or ETHIC6W

ASCPA or Webcast

116

166

Hot IRS Tax Examination Issues for Individuals and Businesses

EXIB or EXIBW

ASCPA or Webcast

255

300

400

Best S Corporation, Limited Liability and Partnership Update Course

BCPE or BCPEW

ASCPA or Webcast

255

300

400

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

CRAU or CRAUW

ASCPA or Webcast

255

300

400

DECEMBER 2017 1

Latest Developments in Government and Nonprofit Accounting and Auditing 2017

GNAA or GNAAW

ASCPA or Webcast

255

300

400

Financial Instruments: Mastering the New FASB Requirements

FIIN or FIINW

ASCPA or Webcast

255

300

400

U. S. GAAP: Latest Developments and Accounting Essentials

FRU or FRUW

ASCPA or Webcast

255

300

400

Technology for Accounting Conference

TECH

BCCC

N/A

275

375

AICPA’s Annual Federal Tax Update

PTU

Doubletree, TUC

255

300

400

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

STSB or STSBW

ASCPA or Webcast

255

300

400

Preparation, Compilation and Review Standards: The Best Annual Update and Review of the SSARS

PCRUR6 or PCRUR6W

ASCPA or Webcast

255

300

400

Preparing Financial Statements for Small-and Medium-Sized Businesses: The Best Annual Update of GAAP

PFSSME6 or PFSSME6W

ASCPA or Webcast

255

300

400

Hot Topics in the Financial and Reporting Standards that All CPAs Should Have a Basic Understanding of!

HOTTP5 or HOTTP5W

ASCPA or Webcast

255

300

400

Ethics Standards Update and Review for CPAs in Public Practice (8-11:30)

ET5 or ET5W

ASCPA or Webcast

119

140

190

Arizona Accounting Ethics with Emphasis on Tax Practice Issues (8-11:30)

AZET3 or AZET3W

ASCPA or Webcast

119

140

190

Arizona Income Taxation: Update and Overview (12:30-4)

AZTAX3 or AZTAX3W

ASCPA or Webcast

119

140

190

Current Federal Tax Developments

CFTD2 or CFTD2W

ASCPA or Webcast

255

300

400

Gaining a Competitive Advantage: Critical Skills for CFOs and Controllers (8-11:30)

GCA4 or GCA4W

ASCPA or Webcast

119

140

190

Innovative Forecasting and Budgeting: Moving Beyond the Traditional Techniques (12:30-4)

IFB4 or IFB4W

ASCPA or Webcast

119

140

190

Controller/CFO Update: Hot Topics Facing Today’s Financial Professional (8-11:30)

TCF4 or TCF4W

ASCPA or Webcast

119

140

190

Thriving in a Chaotic Economic Environment: Planning and Strategy Formulation for Your Organization (12:30-4)

TDE4 or TDE4W

ASCPA or Webcast

119

140

190

Federal & Arizona Tax Update – Individuals (Forms 1040 & 140) (Two-Day Course)

FTUIAZ or FTUIAZW

ASCPA or Webcast

485

570

670

Professional Ethics Update for CPAs in Business – Including Revised AICPA Code (8-11:30)

ETIND2 or ETIND2W

ASCPA or Webcast

116

166

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2017-18 CPE Resource Catalog • 17

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TITLE

COURSE CODE

LOCATION

MEMBER FEE NON FIELD OF (BEFORE MEMBER MEMBER CPE STUDY 5/31/17) FEE PAGE FEE

JANUARY 2018 3

Federal Tax Update – Individuals (Form 1040)

FTUI3

Doubletree, TUC

255

300

400

Federal Tax Update – C&S Corporations, Partnerships & LLCs (Forms 1120, 1120S & 1065)

FTUB3

Doubletree, TUC

255

300

400

Data Breaches & Other Cyber Frauds: A 21st Century Risk to Your Organization (8-11:30)

CL4DATA or CL4DATAW

ASCPA or Webcast

119

140

190

Forensic Investigations: Key Tools to Success (12:30-4)

CL4FAIP or CL4FAIPW

ASCPA or Webcast

119

140

190

Accounting Methods and Periods: Including Form 3115 (8-11:30)

CL4AMP or CL4AMPW

ASCPA or Webcast

119

140

190

Mergers and Acquisitions: Tax and Due Diligence Considerations (12:30-4)

CL4IBA or CL4IBAW

ASCPA or Webcast

119

140

190

Reviewing Partnership Tax Returns: What Are You Missing? (8-11:30)

CL4PTRM

ASCPA

119

140

190

Reviewing S Corporation Tax Returns: What Are You Missing? (12:30-4)

CL4STRM

ASCPA

119

140

190

Accounting & Assurance Conference

AAC

BCCC

N/A

275

375

Hottest Tax Planning Developments Under the Current Tax Law (12:30-4)

CL4HOT or CL4HOTW

ASCPA or Webcast

119

140

190

Practical Tax Tips and Techniques for Closely Held Businesses (8-11:30)

CL4CHTX or CL4CHTXW

ASCPA or Webcast

119

140

190

Advanced Tax Strategies for LLCs and Partnerships

DTT or DTTW

ASCPA or Webcast

255

300

400

Phoenix Tax Workshop (9-12)

PTW6 or PTW6W

ASCPA or Webinar

Preparing Complex 1040s

PCR or PCRW

ASCPA or Webcast

255

300

400

Red Flag Issues: Areas the IRS Attacks in Examination

RFI or RFIW

ASCPA or Webcast

255

300

400

Professional Ethics Update for CPAs in Business – Including Revised AICPA Code (8-11:30)

ETHIC7 or ETHIC7W

ASCPA or Webcast

116

166

Hands-On Tax Workshop – Individual (Two-Day Course)

HOWI or HOWIW

ASCPA or Webcast

485

570

670

Estate and Life Planning Issues for the Middle-Income Class

PMIC or PMICW

ASCPA or Webcast

255

300

400

SSRB or SSRBW

ASCPA or Webcast

255

300

400

--See Page 10--

FEBRUARY 2018 1

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

Governmental Accounting Conference

GAC

AZR

N/A

250

350

Capitalized Costs and Depreciation: Key Issues and Answers (8-11:30)

CL4CCD or CL4CCDW

ASCPA or Webcast

119

140

190

Protecting Your Client from Tax Return Identity Theft (12:30-4)

CL4TRF or CL4TRFW

ASCPA or Webcast

119

140

190

Income and Expense Recognition Strategies to Minimize Income Taxes

INCT or INCTW

ASCPA or Webcast

255

300

400

Targeted 1040 Forms Update for the Occasional Tax Preparer

CASU or CASUW

ASCPA or Webcast

255

300

400

From Hiring to Firing and Everything in Between: Health Care, Retirement and Fringe Benefit Tax Issues (8-11:30)

HCR4 or HCR4W

ASCPA or Webcast

119

140

190

18 • 2017-18 CPE Resource Catalog

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TITLE

COURSE CODE

LOCATION

MEMBER FEE NON FIELD OF (BEFORE MEMBER MEMBER CPE STUDY 5/31/17) FEE PAGE FEE

From Hiring to Firing and Everything in Between: Legal and Payroll Tax Issues (12:30-4)

HFE4 or HFE4W

ASCPA or Webcast

119

140

190

Phoenix Tax Workshop (9-12)

PTW7 or PTW7W

ASCPA or Webinar

Professional Ethics Update for Arizona CPAs – Including Revised AICPA Code (8-11:30)

ETHIC8 or ETHIC8W

ASCPA or Webcast

116

166

FASB’s “Big 3” - Revenue Recognition, Leases and Financial Instruments

FSBT or FSBTW

ASCPA or Webcast

255

300

400

Meet Your Next Migraine: Five Critical Issues That Will Confront CPAs in Industry in 2017 (8-11:30)

CII4 or CII4W

ASCPA or Webcast

119

140

190

More Than Meets the Eye: Examining the New Lease Accounting Standard (12:30-4)

NLS4 or NLS4W

ASCPA or Webcast

119

140

190

2017 A&A Hot Topics: Getting a Grasp on the Big Issues Facing the Industry AAYR or AAYRW

ASCPA or Webcast

255

300

400

Become a Public Speaking Pro Today! Interactive Skills Building Workshop

PSTW or PSTWW

ASCPA or Webcast

255

300

400

The Business Financial Health Checkup

BFHC

ASCPA

255

300

400

Preparing Financial Statements for Small-and Medium-Sized Businesses: The Best Annual Update of GAAP

PFSSME8 or PFSSME8W

ASCPA or Webcast

255

300

400

Preparation, Compilation and Review Standards: The Best Annual Update and Review of the SSARS

PCRUR8 or PCRUR8W

ASCPA or Webcast

255

300

400

Ethics Standards Update and Review for CPAs in Public Practice (8-11:30)

ET7 or ET7W

ASCPA or Webcast

119

140

190

Financial Forecasting: Planning for Success (8-11:30)

CL4FFMD or CL4FFMDW

ASCPA or Webcast

119

140

190

Lean Accounting and Management: Saving Money by Streamlining Operations (12:30-4)

CL4LAMA or CL4LAMAW

ASCPA or Webcast

119

140

190

The Changing Role of the Controller: Advancing from Tactical to Strategic (8-11:30)

CL4COBP or CL4COBPW

ASCPA or Webcast

119

140

190

Analyzing Costs, Productivity, and Efficiency: Three Ways to Boost Your Bottom Line (12:30-4)

CL4PYPL or CL4PYPLW

ASCPA or Webcast

119

140

190

Advanced Controller and CFO Skills

ACCS or ACCSW

ASCPA or Webcast

255

300

400

Applying the Risk Assessment Standards to Enhance Audit Quality (12:30-4)

CL4RAAQ or CL4RAAQW

ASCPA or Webcast

119

140

190

U.S. GAAP: Review for Business & Industry (8-11:30)

CL4FASBI or CL4FASBIW

ASCPA or Webcast

119

140

190

Audit Workpapers: Documenting and Reviewing Field Work

AUDW or AUDWW

ASCPA or Webcast

255

300

400

How To Do a Yellow Book Financial Audit (12:30-4)

YBK4 or YBK4W

ASCPA or Webcast

119

140

190

Meet Your Next Migraine: Five Critical Issues That Will Confront A&A Public Accountants in 2017 (8-11:30)

CIA4 or CIA4W

ASCPA or Webcast

119

140

190

Not-For-Profit Financial Statements: Everything You Need to Know Today, Everything You Will Need to Know Tomorrow

NPFS or NPFSW

ASCPA or Webcast

255

300

400

Professional Ethics Update for Arizona CPAs – Including Revised AICPA Code (12:30-4)

ETHIC9 or ETHIC9W

ASCPA or Webcast

116

166

--See Page XX---

MARCH 2018

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2017-18 CPE Resource Catalog • 19

Calendar Save Time — Register Online www.ascpa.com DATE

COURSE CODE

TITLE

LOCATION

MEMBER FEE NON FIELD OF (BEFORE MEMBER MEMBER CPE STUDY 5/31/17) FEE PAGE FEE

APRIL 2018 18

Latest Developments in Nonprofit Accounting and Auditing 2017

NPAA or NPAAW

ASCPA or Webcast

255

300

400

Essential Course for Performing Single Audits Under the New Uniform Guidance for Federal Awards

UGID or UGIDW

ASCPA or Webcast

255

300

400

Complete Guide to The Yellow Book

YBYB or YBYBW

ASCPA or Webcast

255

300

400

Federal Tax Update (8-11:30)

BFT4 or BFT4W

ASCPA or Webcast

119

140

190

Mastering Basis Issues for S Corporations, Partnerships, and LLCs (12:30-4)

HMB4 or HMB4W

ASCPA or Webcast

119

140

190

Top 10 Tax Issues in Dealing with LLCs and Partnerships

LP10 or LP10W

ASCPA or Webcast

255

300

400

Professional Ethics Update for Arizona CPAs – Including Revised AICPA Code (8-11:30)

ETHIC10 or ETHIC10W

ASCPA or Webcast

116

166

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

NRRS or NRRSW

ASCPA or Webcast

255

300

400

Real Estate Tax Boot Camp

RETC or RETCW

ASCPA or Webcast

255

300

400

Phoenix Tax Workshop (9-12)

PTW8 or PTW8W

ASCPA or Webinar

--See Page 10--

JOIN THE CLUB! Organizations must have 100% CPA membership in order to access the non-CPA staff discount on CPE registrations. There are three 100% Membership Clubs designed to suit the specific needs of your organization:

100% Club – Firms with 10 or more CPAs

100% Club – Firms with nine or less CPAs

100% Club – Industry Insiders (non-public accounting organizations)

Through participation in the 100% Membership Club, you will: • Validate your organization’s dedication to high standards • Express your commitment to staff development • Gain valuable resources and insight into the CPA profession as it relates to your industry • Differentiate your organization and help attract new clients to further build your business Do you think your organization may qualify for the ASCPA 100% Club? Contact membership@ascpa.com to opt-in to your organizational benefits including CPE discounts. Enroll today!

Learn more at: 20 • 2017-18 CPE Resource Catalog

www.ascpa.com/100club Save Time – Register Online – www.ascpa.com

Accounting and Auditing 2017 A&A Hot Topics: Getting a Grasp on the Big Issues Facing the Industry Producer: Surgent Date: 3/1/2018 (PHX) Course Code: AAYR Webcast Code: AAYRW

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Accounting & Auditing Level: Update Discussion Leader: Marty Van Wagoner

With so much going on in the Accounting, Compilations and Review, and Auditing arena lately, it’s easy to have missed some of the more

Accounting & Auditing for Governmental Employee Benefits

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA

8 hours Accounting & Auditing

Date: 10/2/2017 (PHX) Course Code: GEBS Webcast Code: GEBSW

Recommended CPE Credit:

Other Credit: Yellow Book Level: Intermediate

important issues and challenges facing the profession today and into the near future. This course, designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, will provide you with a year in review look at some of the more important issues and challenges facing CPAs. We will identify and discuss specific areas within the profession that are likely to affect you and your clients thereby keeping you ‘in the know’ on these critical topics. Examples and illustrations provide hands-on application to further enhance your understanding of the matters presented.

GASB Statement No. 68, Accounting and Financial Reporting for Pensions, represented a monumental change for those that prepare financial statements for and audit governmental pensions. GASB Statement No. 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, apply many of those changes to governmental other postemployment benefits. This course provides in-depth examples and exercises which allow participants practical application of the concepts presented.

Discussion Leader: Bruce Shepard

Accounting and Auditing Update (8-11:30) Producer: AICPA

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

Date: 8/7/2017 (PHX)

4 hours Accounting & Auditing

Course Code: CL4AUAA Webcast Code: CL4AUAAW

Level: Update

Accounting and Auditing Update for Small Businesses

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA

8 hours Accounting & Auditing

Date: 6/20/2017 (PHX) Course Code: SMBZ Webcast Code: SMBZW

Save Time – Register Online – www.ascpa.com

Discussion Leader: Ronald Kral

Recommended CPE Credit:

Level: Update Discussion Leader: Joann Cross

Keep abreast of the fast-paced changes in accounting and auditing. This comprehensive course covers relevant pronouncements, exposure drafts, and other guidance recently issued in the accounting and auditing arenas. Let us sort through the complexities and help you identify and apply recently issued FASB and ASB standards and guidance. With the rate of change in today’s regulatory environment, you must stay current on the topics impacting the profession – don’t get left behind!

Geared toward practitioners who provide accounting and auditing services to small businesses, this course updates you on the new accounting, auditing, compilation and review standards, and other professional guidance that impact small businesses and their auditors. Materials include practical applications of the topics covered to help you understand and apply the standards to real-life scenarios. With the rate of change in today’s regulatory environment, you must stay current on the topics impacting the profession. Your clients are counting on you!

2017-18 CPE Resource Catalog • 21

Accounting and Auditing Accounting and Reporting for Not-for-Profit Organizations

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA

8 hours Accounting & Auditing

Date: 10/4/2017 (PHX) Course Code: FSNPO

Recommended CPE Credit:

Other Credit: Yellow Book Level: Intermediate

This course provides you with the tools necessary to enhance your not-for-profit accounting skills and create value-added services to clients. We take you beyond the theory through a casestudy-intense, highly interactive, classroom environment where you will examine, evaluate, and perform 21 case studies enhancing your working knowledge of fundamental not-forprofit accounting and reporting, presentation requirements, note disclosures unique to notfor-profits, and options allowed under GAAP.

Discussion Leader: Robert Leslie

Advanced Auditing of HUD-Assisted Projects Producer: AICPA

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 9/20/2017 (PHX)

8 hours Accounting & Auditing

Course Code: EOAHUD Webcast Code: EOAHUDW

Level: Advanced

Advanced Concepts in SSARS 21 and Nonattest Services: Are you Certain You are In Compliance?

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Surgent Date: 8/30/2017 (PHX) Course Code: SS21 Webcast Code: SS21W

Annual Accounting and Auditing Update Producer: Surgent

Discussion Leader: William Wagner

Recommended CPE Credit:

8 hours Accounting & Auditing Level: Advanced Discussion Leader: Thomas Sheets

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 8/31/2017 (PHX)

8 hours Accounting & Auditing

Course Code: ACAU Webcast Code: ACAUW

Level: Update Discussion Leader: Thomas Sheets

Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides a comprehensive review of recent standard setting

22 • 2017-18 CPE Resource Catalog

Does your organization know what it takes to perform a HUD audit? During this course you will gain important insights into compliance pitfalls for HUD-assisted housing owners and managers. You will also assess and evaluate the latest changes in the federally-assisted housing industry and efficiently plan, perform, and report a HUD-assisted engagement.

Practitioners that provide non-audit services must strike the right balance between complying with relevant professional and regulatory standards, providing value-added client service, and mitigating litigation and other practice management risks. This course contains many case studies to reinforce best practices for managing the accounting, reporting, and performance issues associated with the attest services of compilations and reviews where reports are issued, as well as the new SSARS 21 preparation of financial statements service and other nonattest engagements.

activities of the PCC, FASB, ASB and ARSC. Not only will this course bring you up-to-date on the requirements, it also provides you with many hands-on examples and illustrations to help you apply the guidance in practice. You’ll learn about the latest standards, exposure drafts, and guidance focusing on issues applicable to accountants and attestation practitioners in public accounting and private industry. This course also includes a compilation, preparation, and review update specifically covering the newly effective SSARS No. 21, Clarification and Recodification, and recent attestation matters on the radar.

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Accounting and Auditing Annual Update and Practice Issues for Preparation, Compilation, and Review Engagements Producer: AICPA Date: 6/5/2017 (PHX)

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Accounting & Auditing Level: Update Discussion Leader: William Eskin

A go-to reference for training staff and managing your preparation, compilation, and review engagements, this course will enable you to be in compliance with all of the professional standards surrounding engagements performed in accordance with Statements on Standards for Accounting and Review Services (SSARSs). A practice-oriented review of the latest developments, cases, and lively discussion among the experienced participants make this class informative and practical.

Course Code: CORU Webcast Code: CORUW

Applying the Risk Assessment Standards to Enhance Audit Quality (12:30-4) Producer: AICPA Date: 3/22/2018 (PHX) Course Code: CL4RAAQ Webcast Code: CL4RAAQW

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

4 hours Accounting & Auditing Level: Basic Discussion Leader: Richard Reisig

Applying the Uniform Guidance in Your Single Audits

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA

8 hours Accounting & Auditing

Date: 10/3/2017 (PHX) Course Code: INUG Webcast Code: INUGW

Recommended CPE Credit:

Other Credit: Yellow Book

The purpose of this course is to teach auditors how to utilize a risk based approach within their engagements to enhance audit quality. Auditors continue to struggle with effective and efficient execution of the Risk Assessment Standards. Common deficiencies include an over-reliance on checklists and inadequate documentation of audit risk assessment, including linkage of audit procedures to the risks they are designed to address. The AICPA Peer Review team continues to see common audit deficiencies relating to risk assessment.

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

Level: Intermediate Discussion Leader: Bruce Shepard

Audit Workpapers: Documenting and Reviewing Field Work

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA

8 hours Accounting & Auditing

Date: 3/23/2018 (PHX) Course Code: AUDW Webcast Code: AUDWW

Recommended CPE Credit:

Level: Basic Discussion Leader: Richard Reisig

Working papers are the building blocks of an audit. If it’s not in the working papers, audit quality may suffer, as the manager and partner

Save Time – Register Online – www.ascpa.com

might not know about it or its ramifications may not be fully considered. Understand the professional standards regarding working paper documentation. Make this course part of the firm’s quality control system. Learn the fundamentals of working paper preparation – form and content – to make sure audit considerations, work performed, and conclusions reached are properly documented. You will also explore examples which show field work supervisors what factors to consider and what steps to follow when reviewing working papers. In addition, typical working paper deficiencies are explained to help minimize potential liability.

2017-18 CPE Resource Catalog • 23

Accounting and Auditing Auditing Standards Issued by the AICPA: Update and Review by Walter Haig Producer: Whitestone Date: 10/20/2017 (PHX) Course Code: AUUR Webcast Code: AUURW

Audits of 401(k) Plans

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Accounting & Auditing Level: Update Discussion Leader: Walter Haig

Producer: AICPA

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Date: 6/8/2017 (PHX)

Recommended CPE Credit:

Course Code: AFKP Webcast Code: AFKPW

8 hours Accounting & Auditing Level: Basic Discussion Leader: Randy Dummer

Common U.S. GAAP Issues Facing CPAs Producer: AICPA

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 12/5/2017 (PHX)

8 hours Accounting & Auditing

Course Code: FRU Webcast Code: FRUW

Level: Intermediate

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

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Surgent Date: 11/30/2017 (PHX) Course Code: CRAU Webcast Code: CRAUW

24 • 2017-18 CPE Resource Catalog

This course will enable practitioners to understand and apply the NEW “clarification” auditing standards that were formally adopted by the AICPA Auditing Standards Board. Further, this course will provide guidance on how to perform an effective and efficient audit engagement of a non-issuer following the new clarification auditing standards.

Discussion Leader: James Brown

Recommended CPE Credit:

8 hours Accounting & Auditing Level: Update Discussion Leader: Robert Leslie

Specifically designed for preparation, compilation, and review practitioners and their staff, this course will provide you with a comprehensive review and hands-on application for performing financial statement, compilation, and review engagements. You’ll learn the ins and

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

Are you looking for a review and update of common GAAP issues important to all CPAs? This broad-ranging course covers FASB accounting and reporting developments that applies to all companies. Emphasizing financial statement disclosures in addition to accounting methods, this course presents implementation guidelines and disclosure illustrations from actual financial statements. Review reporting standards for the balance sheet, income statement, and statement of cash flows to gain an understanding of the FASB standards that have the greatest impact on accounting and financial reporting. outs of SSARS No. 21, Clarification and Recodification, which is currently applicable, and is the most significant change to the compilation and review standards since their inception over thirty years ago, and how this standard is different from SSARS No. 19. This course has practical examples and illustrations to help you effectively and efficiently perform preparation, compilation, and review engagements. This comprehensive resource provides hard copies of all the sample engagement letters, procedure check-lists, illustrative reports and more contained in The Essential SSARS No. 21 Implementation Toolkit to assist you with implementing new SSARS requirements.

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Accounting and Auditing Complete Guide to The Yellow Book Producer: Surgent

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 4/20/2018 (PHX)

8 hours Accounting & Auditing

Course Code: YBYB Webcast Code: YBYBW

Other Credit: Yellow Book Level: Basic Discussion Leader: James Woy

Construction Contractors: Accounting, Auditing, and Tax

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA

8 hours Accounting & Auditing

Date: 6/6/2017 (PHX) Course Code: CAAT Webcast Code: CAATW

Recommended CPE Credit:

Level: Basic Discussion Leader: William Eskin

The construction industry is one of the most unique when it comes to being in compliance

Documenting Your EBP Audit: What You Need to Know

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA

8 hours Accounting & Auditing

Date: 6/9/2017 (PHX) Course Code: EBPD Webcast Code: EBPDW

Recommended CPE Credit:

Level: Basic Discussion Leader: Randy Dummer

When auditing employee benefit plan, you not only need to know auditing guidance but due to the uniqueness of these audits, you need to understand compliance requirements as well. Pairing these two together and keeping track of all documentation needed can be challenging. This course will help you identify those unique audit areas and provide various working paper

Essential Course for Performing Single Audits Under the New Uniform Guidance for Federal Awards Producer: Surgent Date: 4/19/2018 (PHX) Course Code: UGID Webcast Code: UGIDW Save Time – Register Online – www.ascpa.com

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Accounting & Auditing Other Credit: Yellow Book Level: Intermediate Discussion Leader: James Woy

The Yellow Book is a comprehensive document containing general standards, performance standards, and reporting standards for audit and attestation engagements. The purpose of this course is to increase your confidence and proficiency in performing Yellow Book engagements by equipping you with a thorough understanding of the standards. The course materials utilize a highly illustrative and innovative format. Over 20 focused exercises are included to provide an enhanced working knowledge of the Yellow Book. with the various accounting and auditing standards. This course examines the core knowledge necessary to succeed and the key issues impacting construction accounting, auditing, and taxation. Find out what new developments may mean for you, your company, or your clients. In addition, this course explores the relationship between the contractor and the surety. With construction comprising such a large portion of the economy and always growing, it is more important than ever for you to be on top of the very latest in accounting, auditing, and tax changes for the construction industry. examples that will assist you in understanding these specialized audit procedures and the documentation necessary to perform an audit in accordance with the applicable standards. You will work through the testing of audit areas such as participant data, contributions and contributions receivable, benefit payments, parties in interest and prohibited transactions, subsequent events, commitment and contingencies, and administrative expenses and gain knowledge of key audit deficiencies. In addition, throughout this course you will participate in group exercises which include specific working papers in order to understand what is required for documenting your audit procedures. You will gain an understanding of the audit reporting requirements, financial statements, including note disclosures, as well as the communications to those charged with governance. The Uniform Guidance for Federal Awards is fully effective! Make sure that you fully understand the new single audit requirements and how they affect your single audits. This is an essential course for auditors performing single audits as it will equip you with the knowledge needed to perform audits under the new Uniform Guidance for Federal Awards. The course materials utilize a highly illustrative and innovative format. Over 30 focused exercises are included to provide an enhanced working knowledge of the new single audit requirements. 2015-16 CPE Resource Catalog • 25

Accounting and Auditing FASB’s “Big 3” – Revenue Recognition, Leases and Financial Instruments

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Surgent

8 hours Accounting & Auditing

Date: 2/27/2018 (PHX) Course Code: FSBT Webcast Code: FSBTW

Recommended CPE Credit:

Level: Intermediate Discussion Leader: Ronald Kral

Sometimes we can avoid addressing the elephant in the room for a while. However, when there are three elephants in the room, it’s time to address the issues. Designed for practitioners

Financial Instruments: Mastering the New FASB Requirements

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA

8 hours Accounting & Auditing

Date: 12/4/2017 (PHX) Course Code: FIIN Webcast Code: FIINW

Recommended CPE Credit:

Level: Intermediate Discussion Leader: James Brown

How does the guidance in the new financial instruments standards differ from current

Forensic Investigations: Key Tools to Success (12:30-4)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: AICPA

4 hours Accounting & Auditing

Date: 1/5/2018 (PHX) Course Code: CL4FAIP Webcast Code: CL4FAIPW

Recommended CPE Credit:

Level: Intermediate Discussion Leader: Robert Minniti

If you are looking to gain more skills in the growing and lucrative field of forensic accounting, you’ll want to complete this course. Effective forensic accountants are a part of a

Fraud and Cash Receipts: Common Frauds and Internal Controls (12:30-4)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: AICPA

4 hours Accounting & Auditing

Date: 11/9/2017 (PHX) Course Code: CL4RCR Webcast Code: CL4RCRW

26 • 2017-18 CPE Resource Catalog

Recommended CPE Credit:

Level: Basic Discussion Leader: Glenn Helms

and their staff, whether in public accounting or business and industry, this course provides a comprehensive review and update of the FASB’s Big 3 accounting and reporting areas -- Revenue Recognition, Leases, and Financial Instruments. We will focus on recently issued Accounting Standards Updates and Exposure Drafts, covering these critical areas of your practice or organization. We will analyze the Big 3, which have a major effect on all industries, using examples and illustrations to provide a hands-on approach that will help you better assess and implement the new standards and guidance applicable to your clients or organization.

GAAP? This course addresses that question by examining the core principles of the new standards. The FASB’s financial instruments projects reconsider classification and measurement of financial instruments, as well as issues related to impairment of financial instruments. This course will teach accountants in public practice and industry the background, purpose, and main provisions of the new financial instruments standards. Specifically, the course will address transition guidance, disclosure requirements, and implementation guidance.

new breed of practitioners who possess a broad spectrum of traits and knowledge. This course dives into the unique investigative and communications skills required of the best forensic accountants by teaching you how conduct interviews and how to provide expert witness testimony in mediations, arbitrations, and governmental hearings. You’ll also learn how to use investigative methods to obtain evidence during a forensic accounting engagement. This course demonstrates the keys to success in obtaining evidence, conducting interviews, and providing expert witness testimony during forensic accounting engagements.

Revenue and cash receipts are two critical areas that require strong controls to prevent intentional fraud or unintentional misstatements. While there is well-publicized fraud in these areas in larger companies, it also occurs in smaller businesses and not-for-profit entities. A sound system of internal controls is needed to help prevent fraud. All too often, a “one-sizefits-all” system is put in place without considering the uniqueness of each entity. It is crucial that an internal control system is tailored so that the areas of greatest risk receive the most attention. Save Time – Register Online – www.ascpa.com

Accounting and Auditing Fraud in Small- to Medium- Sized Entities Producer: AICPA

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 8/8/2017 (PHX)

8 hours Accounting & Auditing

Course Code: FSME Webcast Code: FSMEW

Level: Basic Discussion Leader: Ronald Kral

This course uses hands-on case studies based on real-world frauds to help participants carry out

Fraud Risk in Governmental and Not-for-Profit Organizations (12:30-4) Producer: AICPA Date: 10/5/2017 (PHX) Course Code: CL4FRGNP Webcast Code: CL4FRGNPW

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

4 hours Accounting & Auditing Other Credit: Yellow Book Level: Intermediate Discussion Leader: Robert Leslie

Recognizing fraud risks in governmental and not-for-profit organizations is often challenging due to the inherent nature of these organiza-

Fraud UpDate: Detecting and Preventing the Top Ten Fraud Schemes

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA

8 hours Accounting & Auditing

Date: 11/10/2017 (PHX) Course Code: TTFS Webcast Code: TTFSW

Governmental Accounting and Reporting Advisor Producer: AICPA

Recommended CPE Credit:

Level: Intermediate Discussion Leader: Glenn Helms Many costly fraudulent schemes have occurred repeatedly throughout the past several decades. Why do these material and frequently recurring frauds succeed? One reason is that business

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 9/22/2017 (PHX)

8 hours Accounting & Auditing

Course Code: GARU Webcast Code: GARUW

Other Credit: Yellow Book Level: Intermediate Discussion Leader: William Wagner

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their financial statement fraud responsibilities. Auditors and corporate accounting and finance professionals in small- to medium-sized entities will find this course relevant. The course includes an overview of the auditor’s responsibilities related to financial statement fraud. In addition, the course includes information relevant to management’s responsibility for fraud and internal controls. Cases address revenue recognition, various financial statement manipulations, purchasing fraud, and other common areas of interest.

tions. In addition to their public nature, these organizations may have limited support staff or staff with limited accounting expertise which can result in less than effective fraud prevention and detection programs and/or increased opportunities for fraud. Using a combination of examples and explanations of audit standards, obtain an understanding of the frauds most commonly perpetrated in government and notfor-profit organizations and what prevention and detection procedures are effective in responding to these fraud risks. This course also discusses how auditors might address their responsibilities with respect to fraud in a financial statement audit of governmental and notfor-profit organizations. owners, management, auditors, and employees fail to recognize the red flags that have been associated with these financial statement and misappropriation of asset frauds. Another major reason is that the reporting and transaction processing systems do not have adequate controls to either prevent and/ or detect these schemes. This course will provide descriptions of how these major frauds are perpetrated (including real-world examples) and the types of cost-effective controls that can be implemented by both small and large businesses and nonprofit entities to identify and prevent these deceptive acts.

Responding to the need for greater clarity from stakeholders, GASB issued GASB Statement No. 72, Fair Value Measurement and Application. This standard, effective for reporting periods beginning after June 15, 2015, changed the way state and local governments report the value of investments and other financial instruments. This course explores case studies, real-world examples, and hands-on practice scenarios. Learn to apply the principles of this GASB standard to your governmental financial statements.

2015-16 CPE Resource Catalog • 27

Accounting and Auditing Governmental and Not-for-Profit Annual Update

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA

8 hours Government & Nonprofit

Date: 9/21/2017 (PHX) Course Code: GNAU Webcast Code: GNAUW

Recommended CPE Credit:

Change is inevitable and at times overwhelming if you are unprepared. Ensure you are current in governmental and not-for-profit accounting and auditing. This update course is designed to prepare you for the latest accounting and auditing developments affecting governments and not-for-profits.

Other Credit: Yellow Book Level: Update Discussion Leader: William Wagner

Hot Topics in the Financial and Reporting Standards that All CPAs Should Have a Basic Understanding of! Producer: Whitestone Date: 5/16/2017 (PHX) Course Code: HOTTP1 Webcast Code: HOTTP1W

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Accounting & Auditing

This course includes an analysis of those issues and topics “outside the box” that crop up in preparation, compilation, review and audit engagements and in the preparation of financial statements that cause significant problems for accountants in litigation and client relationships.

Level: Update Discussion Leader: Walter Haig

Date: 7/25/2017 (PHX) Course Code: HOTTP2 Webcast Code: HOTTP2W Date: 8/22/2017 (TUC) Course Code: HOTTP3 Date: 12/14/2017 (PHX) Course Code: HOTTP5 Webcast Code: HOTTP5W

How To Do a Yellow Book Financial Audit (12:30-4) Producer: Surgent

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

Date: 3/26/2018 (PHX)

4 hours Accounting & Auditing

Course Code: YBK4 Webcast Code: YBK4W

Other Credit: Yellow Book Level: Basic

The Yellow Book contains general standards, performance standards, and reporting standards for financial audits. The purpose of this course is to increase your confidence and proficiency in performing Yellow Book financial audits through a thorough understanding of the standards. The course materials utilize a highly illustrative and innovative format. Over a dozen focused exercises are included to provide an enhanced working knowledge of the Yellow Book

Discussion Leader: Jeffrey Lieman

28 • 2017-18 CPE Resource Catalog

Save Time – Register Online – www.ascpa.com

Accounting and Auditing Identity Theft: Preventing, Detecting and Investigating

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA

8 hours Accounting & Auditing

Date: 5/22/2017 (PHX) Course Code: IDENT Webcast Code: IDENTW

Recommended CPE Credit:

Level: Intermediate Discussion Leader: Robert Minniti

Implementing and Maintaining an Internal Control System

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Phoenix Beach

8 hours Accounting & Auditing

Date: 10/24/2017 (PHX) Course Code: IMIC Webcast Code: IMICW

Recommended CPE Credit:

Level: Intermediate Discussion Leader: Karl Egnatoff

Protect yourself and your clients from identity theft, which includes the theft of personal and professional identities. No one is immune from this rising tide of criminal misconduct and as your clients seek your advice, you will be required to perform due diligence in protecting their IDs. Some will even be tasked with investigating the crime. This course addresses the needs of each. As the instances of identity theft continue, people are clamoring for ways to detect identity theft, protect themselves from becoming a victim, and investigating instances of theft when they strike. Don’t allow you or your client to become the next victim!

Additionally, it includes an array of control maintenance checklists that participants can take and adapt to their organization as they work to improve policies and procedures. Finally, it provides an understanding of the need for dynamic, fluid controls that adapt to changes in business tools and methods. Participants that take this course will have a strengthened ability to implement and maintain an internal control system.

Many organizations are successful as they create a system of internal controls, however some fail to properly implement the measures that are established. Moreover, entities regularly neglect the important process of testing, monitoring and updating control procedures, which weakens the entire internal control structure. This session provides an overview of control creation methods and discusses ways to successfully implement policies and procedures.

Please Note: Phoenix Beach webcast course materials cannot be printed. The most recent version of Adobe Reader (available as a free download) is needed to open the manual, which allows highlighting and notations. If a printed version is desired, you may contact the CPE department at ascpacpe@ascpa.com at least two weeks in advance of the course to purchase a copy for $25.

Integrating Audit Data Analytics into the Audit Process

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA

8 hours Accounting & Auditing

This course introduces the concept of audit data analytics, provides a brief overview of what audit data analytics are, and illustrates how these tools can be integrated into the current audit process (i.e. show a few examples of how these tools can be used in the risk assessment, planning, control testing, substantive testing, etc.). The course will show examples, using Excel, of simple analytic tools that could help automate a traditional audit procedure that is currently being performed manually. This course is helpful for beginners, or those who are looking for additional training on how to apply content from the new AICPA Audit Data Analytics guide.

Date: 10/31/2017 (PHX) Course Code: AUDA Webcast Code: AUDAW

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Recommended CPE Credit:

Level: Basic Discussion Leader: Robert Minniti

2015-16 CPE Resource Catalog • 29

Accounting and Auditing Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors Producer: AICPA Date: 10/23/2017 (PHX) Course Code: ICDAD Webcast Code: ICDADW

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Accounting & Auditing Level: Basic Discussion Leader: Robert Minniti

Many managers, supervisors, and accountants in business, government or nonprofits are not able to identify their departmental policies and

Internal Control Best Practices for Small- and Medium-Sized Entities

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA

8 hours Accounting & Auditing

Date: 5/23/2017 (PHX) Course Code: ICSM Webcast Code: ICSMW

Recommended CPE Credit:

Level: Basic Discussion Leader: Robert Minniti

This course provides practical guidance for those involved with internal control responsibilities (auditing, monitoring, implementing, etc.) in adapting the updated COSO Internal

Internal Control: How Does It Impact an Audit? (12:30-4)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: AICPA

4 hours Accounting & Auditing

Date: 8/7/2017 (PHX) Course Code: CL4AUIC Webcast Code: CL4AUICW

Recommended CPE Credit:

Level: Basic Discussion Leader: Ronald Kral

The purpose of this course is to help auditors utilize a risk-based approach along with a con-

Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know (8-11:30) Producer: AICPA Date: 6/19/2017 (PHX) Course Code: CL4INRR Webcast Code: CL4INRRW

30 • 2015-16 CPE Resource Catalog

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

4 hours Accounting & Auditing Level: Intermediate Discussion Leader: Joann Cross The new accounting standard for revenue recognition has finally been released! With the issuance of FASB ASU No. 2014-09, Revenue from Contracts with Customers, FASB has completed a convergence project with the IASB

procedures that function as the primary controls against errors and fraud. Alternately, auditors performing field work may be confused about how to interpret and evaluate management’s documentation of accounting processes and controls. Neither party may truly understand how their duties differ. After an overview of the COSO guidance on the components and principles of internal control, this course introduces participants to basic tools used to document processes and controls. Participants also discuss the identification of the risks of errors and fraud and consideration the presence (or absence) of related controls. Control Framework to small- and mediumsized entities. Internal control concepts are applicable to every entity, regardless of size. However, there is no “one size fits all” set of rules that can be applied to all entities. Often times the internal control “best practices” that have evolved over time are based upon large entity environments and these “best practices” are not necessarily relevant to small- and medium-sized entities. This course will show you some best practices for designing, implementing, monitoring, evaluating, and auditing costeffective internal controls for small and medium-sized entities.

trols assessment within their engagements to enhance audit quality. Auditors continue to struggle with effective and efficient execution of the Risk Assessment Standards. Common deficiencies include an overreliance on checklists and inadequate documentation of audit risk assessment, including linkage of audit risks to internal controls over financial reporting. The AICPA Peer Review team continues to see common audit deficiencies relating to these issues. Make sure you are in full compliance with all of today’s standards!

to improve financial reporting by creating common revenue recognition guidance for U.S. GAAP and IFRS. For years, revenue recognition has been the cause of audit failures and the focus of corporate abuse and fraud allegations. This course will provide you with an in-depth understanding of the framework for revenue recognition built around the core principle that is applied in a five step process. In addition, understanding the changes and new requirements is critical for successful implementation of this new standard. Supported by practical examples, this course will assist you in avoiding revenue recognition traps and provide you with latest FASB guidance. Save Time – Register Online – www.ascpa.com

Accounting and Auditing Latest Developments in Government and Nonprofit Accounting and Auditing 2017 Producer: Surgent Date: 12/1/2017 (PHX) Course Code: GNAA Webcast Code: GNAAW

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Accounting & Auditing Other Credit: Yellow Book Level: Update Discussion Leader: Robert Leslie

Latest Developments in Nonprofit Accounting and Auditing 2017

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Surgent

8 hours Accounting & Auditing

Date: 4/18/2018 (PHX) Course Code: NPAA Webcast Code: NPAAW

Recommended CPE Credit:

Other Credit: Yellow Book Level: Update

2017 is yet another year of significant change in the world of government and nonprofit accounting and auditing. Time is valuable, and it’s hard to stay current in today’s rapidly changing environment. Let us save you time and effort in staying current through this informative update course. The course materials utilize a highly illustrative and innovative format. Over 30 focused exercises are included to provide an enhanced working knowledge of the latest developments in government and nonprofit accounting and auditing.

2017 is yet another year of significant change in the world of nonprofit accounting and auditing. Time is valuable, and it’s hard to stay current in today’s rapidly changing environment. Let us save you time and effort in staying current through this informative update course. The course materials utilize a highly illustrative and innovative format. Over 30 focused exercises are included to provide an enhanced working knowledge of the latest developments in nonprofit accounting and auditing.

Discussion Leader: James Woy

Meet Your Next Migraine: Five Critical Issues That Will Confront A&A Public Accountants in 2017 (8-11:30) Producer: Surgent Date: 3/26/2018 (PHX)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

4 hours Accounting & Auditing Level: Intermediate Discussion Leader: Jeffrey Lieman

Course Code: CIA4 Webcast Code: CIA4W

More Than Meets the Eye: Examining the New Lease Accounting Standard (12:30-4) Producer: Surgent Date: 2/28/2018 (PHX) Course Code: NLS4 Webcast Code: NLS4W

Save Time – Register Online – www.ascpa.com

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

4 hours Accounting & Auditing Level: Intermediate Discussion Leader: Ronald Kral

Implementing ASU No. 2016-02 is sure to have a major impact on your balance sheet and

Standards overload. Confidential data under siege. Uncertain market outlook. Regulatory confusion. Yes, it can all be enough to make you want to take two aspirin and a nap, but understanding the forces affecting your A&A public practice is critical to success in today’s complex and rapidly changing market. In this session we will tackle pressing issues at a ‘need to know’ level and then discuss the practical implications. You will come away armed with the ‘big picture.’ Preparedness is half the battle, so do not miss this critical briefing.

potentially on your business as well. This course is a one-stop shop for what you need to know about the upcoming changes to lease accounting. In this course, we will review how to measure the lease liability and Right of Use asset that will now be recorded on the balance sheet for all leases. We will also tackle the tricky issues of accounting for lease modifications and other lease re-measurement events as well as address the other major provisions of the new standard, including transition. We will also review the income statement treatment of lease expense for all leases for both lessees and lessors. 2015-16 CPE Resource Catalog • 31

Accounting and Auditing Not-for-Profit Accounting and Auditing Update Producer: AICPA

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 5/31/2017 (PHX)

8 hours Accounting & Auditing

Course Code: NAU Webcast Code: NAUW

Other Credit: Yellow Book

The best avenue to success is to be indispensable to your clients. The best way to becoming indispensable is having a solid understanding of your client’s business. This course details the latest developments affecting not-for-profits such as requirements of FASB directed toward the organizations and information on the latest OMB and Yellow Book developments.

Level: Update Discussion Leader: Robert Leslie

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

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA

8 hours Accounting & Auditing

Date: 6/1/2017 (PHX) Course Code: NFPF Webcast Code: NFPFW

Not-For-Profit Financial Statements: Everything You Need to Know Today, Everything You Will Need to Know Tomorrow Producer: Surgent Date: 3/27/2018 (PHX)

Recommended CPE Credit:

Level: Intermediate Discussion Leader: Robert Leslie

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Accounting & Auditing Other Credit: Yellow Book Level: Intermediate

Course Code: NPFS Webcast Code: NPFSW

Discussion Leader: Jeffrey Lieman

Personal Financial Health Checkup: A Process on How to Become “Financially Self-Sufficient” by Walter J. Haig

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Whitestone

Discussion Leader: Walter Haig

Date: 10/19/2017 (PHX) Course Code: PFHC 32 • 2015-16 CPE Resource Catalog

Recommended CPE Credit:

8 hours Accounting & Auditing Level: Update

Do you know what makes not-for-profit accounting and financial reporting different? Are you aware of how not-for-profit financial statements will change as a result of the FASB’s Financial Statement Project? Through a combination of practical guidance and case studies, this course will provide insight into what makes not-for-profits different while training you to clear key hurdles in not-for-profit accounting and reporting in an efficient and effective manner. Avoid the potholes of confusion and provide a financial picture that end users can truly understand.

It is always tempting to procrastinate. However, as Abraham Lincoln once said, “You cannot escape the responsibility of tomorrow by evading it today.” This course is designed to provide you with everything you need to know today about not-for-profit financial reporting and also provide you with all the knowledge you will need tomorrow under the new FASB ASU on not-for-profit financial statements. The course materials utilize a highly illustrative and innovative format. Over 30 focused exercises are included to provide an enhanced working knowledge of not-for-profit accounting and reporting.

This course will enable practitioners to add value to tax preparation services and personal financial statement preparation engagements. A proven process for the accumulation and management of wealth will be presented. In addition, the course will explain the nuts and bolts of how to achieve personal financial security. Also, practitioners will learn a step-by-step approach for performing an annual personal financial health checkup for both themselves and their clients. How to develop a personal financial management practice will also be addressed.

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Accounting and Auditing Preparation, Compilation and Review Standards: The Best Annual Update and Review of the SSARS Producer: Whitestone

Date: 8/30/2017 (FLAG) Course Code: PCRUR4 Date: 10/17/2017 (PHX) Course Code: PCRUR5 Webcast Code: PCRUR5W

Date: 5/17/2017 (PHX) Course Code: PCRUR1 Webcast Code: PCRUR1W

Date: 12/12/2017 (PHX) Course Code: PCRUR6 Webcast Code: PCRUR6W

Date: 7/26/2017 (PHX) Course Code: PCRUR2 Webcast Code: PCRUR2W

Date: 3/8/2018 (PHX) Course Code: PCRUR8 Webcast Code: PCRUR8W

Date: 8/24/2017 (TUC) Course Code: PCRUR3

Preparing Financial Statements for Small- and Medium-Sized Businesses: The Best Annual Update of GAAP

Date: 8/23/2017 (TUC) Course Code: PFSSME3 Date: 8/29/2017 (FLAG) Course Code: PFSSME4

Producer: Whitestone

Date: 10/18/2017 (PHX) Course Code: PFSSME5 Webcast Code: PFSSME5W

Date: 5/18/2017 (PHX) Course Code: PFSSME1 Webcast Code: PFSSME1W

Date: 12/13/2017 (PHX) Course Code: PFSSME6 Webcast Code: PFSSME6W

Date: 7/27/2017 (PHX) Course Code: PFSSME2 Webcast Code: PFSSME2W

Date: 3/7/2018 (PHX) Course Code: PFSSME8 Webcast Code: PFSSME8W

Purchasing, Inventory and Cash Disbursements: Common Frauds and Internal Controls (8-11:30) Producer: AICPA Date: 11/9/2017 (PHX) Course Code: CL4PCD Webcast Code: CL4PCDW

Save Time – Register Online – www.ascpa.com

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

4 hours Accounting & Auditing Level: Basic Discussion Leader: Glenn Helms

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Accounting & Auditing Level: Update Discussion Leader: Walter Haig

This course includes an analysis of all of the relevant authoritative pronouncements that a CPA must have an understanding of in order to properly perform compilation and review engagements. The highlight of this course is an indepth analysis of SSARS 21 including implementation guidance.

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Accounting & Auditing Level: Update Discussion Leader: Walter Haig

This course provides an update of the recent changes that have occurred in the U.S. Accounting Standards Codification that are particularly relevant to small- and medium-sized entities (SMEs) including the lease accounting standards.

Purchasing and cash disbursements are common targets for fraud in any entity’s environment. While business owners and managers are aware that internal controls seem to be very important, they often don’t know whether the entity’s system is adequate. While accountants instinctively know that internal controls are important and necessary, it is sometimes difficult to effectively communicate this with business owners. It is important to focus on common frauds and internal controls over the purchasing and cash disbursement processes. This course teaches you to hone in on smaller businesses and not-for-profit entities where cost/benefit analysis is extremely important and fraud is more likely to occur. Learn how to efficiently analyze controls to ensure you’re getting the “biggest bang for your buck” when considering a control to implement and/or test.

2015-16 CPE Resource Catalog • 33

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

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Surgent

Discussion Leader: William Eskin

Recommended CPE Credit:

8 hours Accounting & Auditing Level: Intermediate

Date: 4/26/2018 (PHX) Course Code: NRRS Webcast Code: NRRSW

The Bottom Line on the New Lease Accounting Requirements (12:30-4)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: AICPA

4 hours Accounting & Auditing

Date: 6/19/2017 (PHX)

Recommended CPE Credit:

Level: Intermediate

Course Code: CL4LEAS Webcast Code: CL4LEASW

Discussion Leader: Joann Cross

The Business Financial Health Checkup

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Whitestone

Recommended CPE Credit:

Date: 3/6/2018 (PHX)

8 hours Accounting & Auditing

Course Code: BFHC

Level: Update

Whether you are ready or not, the effective date of the new revenue recognition standard is right around the corner. The time to execute your implementation plan is now. Are you ready? In this course, in addition to reviewing the five-step revenue recognition model and the recent updates that impact the standard, we will explore some industry specific topics that have been challenging for entities adopting the new standard. Topics covered include identifying performance obligations, licenses, customer loyalty programs, other “material right” option, plus other transition issues such as the impact on income taxes and financial systems. As you sprint toward implementation, this course will help make sure that the wind stays at your back.

How do the leasing requirements in the new standard differ from current GAAP? This course addresses that question by focusing on the basic core principles of the new standard. Discussion includes basic identification, recognition, measurement, presentation and disclosure requirements. Case study exercises are included to illustrate application of the new standard. This course discusses the lessee accounting model, including lease classification, amortization of the right-of-use asset, and interest on the lease liability. This course also discusses the lessor accounting model, including profit recognition and collectability.

This course fills an important need for both financial managers and accountants in the practice of public accounting by offering the tools for predicting the future success of a business. This course also provides practical guidance for the effective use of benchmarking and analytical procedures.

Discussion Leader: Walter Haig

34 • 2015-16 CPE Resource Catalog

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Accounting and Auditing The Importance of Security for Digital Information (12:30-4)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: Phoenix Beach

4 hours Accounting & Auditing

Date: 10/26/2017 (PHX) Course Code: ISDI Webcast Code: ISDIW

Recommended CPE Credit:

Level: Basic Discussion Leader: Karl Egnatoff

The amount of electronic content that business organizations contend with is growing at incredible rates. Terms like “Big Data” and “Information Overload”, are being used by overwhelmed information workers on a daily basis. All of this data must be secured; not only to make sure it is not damaged and remains available to those that need it, but also against theft or misuse. This session discusses the places

U.S. GAAP: Review for Business & Industry (8-11:30)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: AICPA

4 hours Accounting & Auditing

Date: 3/22/2018 (PHX) Course Code: CL4FASBI Webcast Code: CL4FASBIW

Recommended CPE Credit:

Level: Update Discussion Leader: Richard Reisig

Understanding and Creating an Internal Control Structure

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Phoenix Beach

8 hours Accounting & Auditing

Date: 8/1/2017 (PHX) Course Code: UCIC Webcast Code: UCICW

Recommended CPE Credit:

Level: Intermediate

This course includes GAAP financial accounting and reporting topics in conjunction with an overview of select recent FASB pronouncements. Applicable to a broad cross section of CPAs, this course focuses on key issues for CPAs in business and industry. Utilizing detailed descriptions and examples of how to implement the new standards, this course instructs you on how to assess key new and recent FASB guidance having a major effect on all industries. It will allow you to gain an understanding of select pronouncements and exposure documents, and how to develop implementation strategies.

importance of strong internal control policies. The material highlights some of the reasons that measures are needed and it also provides an overview of control creation methods. Finally, it discusses ways to successfully implement the developed policies and procedures. Participants that take this course will gain a well-rounded understanding of internal control procedures of all types.

Discussion Leader: Karl Egnatoff

Successful organizations, both large and small, must understand the importance of effect internal controls and be able to develop a system of controls that will keep the entity on its intended course. Moreover, those that design policies and procedures, benefit by knowing why control measures are necessary. This session sets forth internal control concepts and explains the

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that businesses keep digital information and addresses the importance of securing corporate electronic data. The material effectively shows ways to achieve high security standards for content stored in fixed locations, on mobile devices and in the cloud. Participants in this session will gain an understanding of the concepts needed to improve the way they, and their companies secure digital information.

2015-16 CPE Resource Catalog • 35

Accounting and Auditing Understanding the Complexities of Fraud in Order to Develop Ways to Mitigate Risk Producer: Phoenix Beach Date: 8/2/2017 (PHX) Course Code: UCFR Webcast Code: UCFRW

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Accounting & Auditing Level: Intermediate Discussion Leader: Karl Egnatoff

All organizations, regardless of size, must be aware of the risks associated with intentional fraudulent acts. Fraud activities can be executed from within an organization, by parties outside an entity, or by both. One of the primary ways to thwart fraud is to understand how and why it occurs. In this session, we delve into the reasons that both internal and external intentional defalcations take place. The material discusses how difficult it can be to see some of the motives driving those that undertake fraud. We then discuss measures that organizations can implement to help stop fraud activities and add security to the entire enterprise. Please Note: Phoenix Beach webcast course materials cannot be printed. The most recent version of Adobe Reader (available as a free download) is needed to open the manual, which allows highlighting and notations. If a printed version is desired, you may contact the CPE department at ascpacpe@ascpa.com at least two weeks in advance of the course to purchase a copy for $25.

Yellow Book Financial Audits (8-11:30) Producer: AICPA

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

Date: 10/5/2017 (PHX)

4 hours Accounting & Auditing

Course Code: CL4EOYB Webcast Code: CL4EOYBW

Other Credit: Yellow Book Level: Basic Discussion Leader: Robert Leslie

Do you perform financial statement audits in accordance with the Yellow Book? This course provides an excellent baseline of information for accountants in understanding the requirements related to performing and audit under the Yellow Book. It is essential that all auditors planning and conducting financial audits in accordance with Generally Accepted Government Auditing Standards (GAGAS, GAS, or simply the “Yellow Book”) understand and be able to discern key concepts and standards accordingly in executing their responsibilities.

Did you know group webcast viewing is an option? If you have more than three people watching the webcast together, you can save 20% on member and nonmember fees! This applies to all 8+ hours of CPE. For more information, contact CPE at ascpacpe@ascpa.com

36 • 2015-16 CPE Resource Catalog

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Business Law Advanced Business Law for CPAs Producer: AICPA

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 6/22/2017 (PHX)

8 hours Business Law

Course Code: ABLT Webcast Code: ABLTW

Level: Advanced

Employment Law UpDate: Examining Critical Issues with FMLA, HIPPA, COBRA, ADA and More (8-11:30)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: AICPA Date: 6/21/2017 (PHX)

Discussion Leader: Robert Walter

Recommended CPE Credit:

4 hours Business Law Level: Advanced Discussion Leader: Robert Walter

Course Code: CL4EMPL Webcast Code: CL4EMPLW

Employment law issues affect virtually every business, governmental entity, and not-for-profit organizations. This update examines employer liability for discrimination of all types, including disability discrimination and violations of the Americans with Disabilities Act (ADA); wage and hour laws; the Family

Employment Law Update: Reducing Employer Liability (12:30-4)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: AICPA

4 hours Business Law

Date: 6/21/2017 (PHX) Course Code: CL4LAWU Webcast Code: CL4LAWUW

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Recommended CPE Credit:

Level: Advanced Discussion Leader: Robert Walter

Get a solid understanding of complex legal issues that come up every day and learn how to respond to them. Issue identification is often what separates top financial officers and managers from others. This course covers legal issues in employment, social media/privacy, e-business, intellectual property, corporate law, securities, business taxes, environmental regulation, and public company matters. Limit your clients’ individual liability and insurance, head off tax issues, and take advantage of alternate forms of dispute resolution.

Medical Leave Act (FMLA); Health Insurance Portability and Accountability Act (HIPAA) and expensive lessons learned for simple Consolidated Omnibus Budget Reconciliation Act (COBRA) violations. Also discussed are noncompete covenants and pitfalls for employers approached by employees of competitors; and how nondisclosure and nonsolicitation agreements can provide many of the protections – without some of the downsides – of noncompetes. Cases illustrating common ways employers violate the various employment laws are highlighted. This course also includes a 50-state survey of noncompete agreements which addresses the various state’s position on enforceability, restrictions and scope, standards, consideration, and judicial revisions of noncompetes.

Employment law issues affect virtually every business, governmental entity, and not-for-profit organization. This update examines trends in employment-related claims and settlements including; members of protected classes and the implications of that membership; analysis of state trends in employment litigation; eemployment and cyber issues such as employee and employer social media rights; device and internet use and monitoring; employer liability issues for employee internet use; telecommuting and “off-the-clock” work issues; wrongful termination; bullying and its implications; harassment; and retaliation. This course also introduces you to the Employment Claim Risk Assessment Tool, which provides you a framework to analyze your organization’s or your client’s exposures to employment-related claims.

2015-16 CPE Resource Catalog • 37

Business Law From Hiring to Firing and Everything in Between: Health Care, Retirement and Fringe Benefit Tax Issues (8-11:30) Producer: Surgent Date: 2/15/2018 (PHX)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

4 hours Taxation

The employer-employee relationship strains both sides in a troubled economy, and businesses need CPAs, controllers, and other advisors to provide understanding of the complex legal and tax issues associated with all aspects of employment. This course provides in-depth coverage of this critical area.

Level: Basic Discussion Leader: Wiliam Taylor

Course Code: HCR4 Webcast Code: HCR4W

From Hiring to Firing and Everything in Between: Legal and Payroll Issues (12:30-4) Producer: Surgent Date: 2/15/2018 (PHX) Course Code: HFE4 Webcast Code: HFE4W

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

4 hours Business Law

provide understanding of the complex legal and payroll tax issues associated with all aspects of employment. This course provides in-depth coverage of this critical area. Updated for coverage of the NEW Department of Labor exemption classification and overtime requirements.

Level: Basic Discussion Leader: Wiliam Taylor The employer-employee relationship strains both sides in a troubled economy, and businesses need CPAs, controllers, and other advisors to

Bring an Ethics Class or Group Webcast to your firm or company and train your entire staff! Contact Gretchen for more details. (602) 324-4745 (888) 237-0700, ext. 217 ascpacpe@ascpa.com

38 • 2017-18 CPE Resource Catalog

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Ethics Arizona Accounting Ethics with Emphasis on Tax Practice Issues (8-11:30)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: Nichols Patrick

4 hours Ethics

Date: 6/13/2017 (PHX) Course Code: AZET1 Webcast Code: AZET1W

Recommended CPE Credit:

Level: Intermediate Discussion Leader: Ed Zollars

Date: 11/9/2017 (TUC) Course Code: AZET2 Date: 12/18/2017 (PHX) Course Code: AZET3 Webcast Code: AZET3W

Ethics & Quality Control in Tax Practice Producer: Nichols Patrick

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 8/11/2017 (PHX)

4 hours Ethics and 4 hours Taxation

Course Code: EQCT Webcast Code: EQCTW

Level: Intermediate

Ethics Standards Update and Review for CPAs in Public Practice (8-11:30)

Date: 8/25/2017 (TUC) Course Code: ET3

Producer: Whitestone Date: 5/19/2017 (PHX) Course Code: ET1 Webcast Code: ET1W Date: 7/28/2017 (PHX) Course Code: ET2 Webcast Code: ET2W

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Discussion Leader: Ed Zollars

Date: 8/31/2017 (FLAG) Course Code: ET4 Date: 12/15/2017 (PHX) Course Code: ET5 Webcast Code: ET5W Date: 3/9/2018 (PHX) Course Code: ET7 Webcast Code: ET7W

CPAs in tax practice face unique issues when applying the Arizona state accountancy law and regulations and the AICPA Code of Professional Conduct. This program is meant to take the tax practitioner through governing state law, state board regulations, and the AICPA Code of Conduct, pointing out those areas that create issues in tax practice. This program helps you meet the “best practices” standard, other ethical standards, and regulatory requirements. It will also include discussion of privileged communication and various penalties that apply to tax practitioners. Don’t miss this informative update from a nationally recognized Arizona expert, Ed Zollars.

Ethics and quality control are not concepts that are limited to attest services of CPAs in public practice. CPAs who practice primarily in tax face responsibilities that apply to their practices. Failure to understand and apply these practices can lead to suspension or loss of the right to practice before the IRS, discipline from the state board of accountancy, penalties imposed on the CPA by the IRS and legal liability to affected clients. This program helps you meet the “best practices” standard, other ethical standards, and regulatory requirements. It will also include discussion of privileged communication and various penalties that apply to tax practitioners. The program also contains the necessary material to qualify for Arizona’s biannual ethics course requirement for licensing.

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

4 hours Ethics Level: Update Discussion Leader: Walter Haig

This course is designed to meet the four-hour ethics CPE requirements mandated by the state law in which the course is offered. This course will provide a detailed analysis of the new AICPA Ethics Standards.

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Ethics Professional Ethics Update for Arizona CPAs – Including Revised AICPA Code

Date: 10/16/2017 (PHX) (8-11:30) Course Code: ETHIC5 Webcast Code: ETHIC5W

Member Discount Fee (Before 5/31/2017): $99 Member Fee: $116 Nonmember Fee: $166 Recommended CPE Credit:

Producer: Gil Blumenthal

Date: 11/27/2017 (PHX) (12:30-4) Course Code: ETHIC6 Webcast Code: ETHIC6W

Date: 6/23/2017 (PHX) (8-11:30) Course Code: ETHIC1 Webcast Code: ETHIC1W

Date: 1/26/2018 (PHX) (8-11:30) Course Code: ETHIC7 Webcast Code: ETHIC7W

Date: 7/21/2017 (PHX) (8-11:30) Course Code: ETHIC2 Webcast Code: ETHIC2W

Date: 2/26/2018 (PHX) (8-11:30) Course Code: ETHIC8 Webcast Code: ETHIC8W

Date: 8/28/2017 (PHX) (12:30-4) Course Code: ETHIC3 Webcast Code: ETHIC3W

Date: 3/28/2018 (PHX) (12:30-4) Course Code: ETHIC9 Webcast Code: ETHIC9W

Date: 9/18/2017 (PHX) (8-11:30) Course Code: ETHIC4 Webcast Code: ETHIC4W

Date: 4/25/2018 (PHX) (8-11:30) Course Code: ETHIC10 Webcast Code: ETHIC10W

Professional Ethics Update for CPAs in Business – Including Revised AICPA Code

Member Discount Fee (Before 5/31/2017): $99 Member Fee: $116 Nonmember Fee: $166

Producer: Gil Blumenthal Date: 5/24/2017 (PHX) (12:30-4:00) Course Code: ETIND1 Webcast Code: ETIND1W Date: 12/29/2017 (PHX) (8-11:30) Course Code: ETIND2 Webcast Code: ETIND2W

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Recommended CPE Credit:

4 hours Ethics Level: Update Discussion Leader: Gil Blumenthal

Always up to date, this course is designed to meet the Arizona biennial four-hour ethics CPE requirement for CPAs renewing their licenses. In addition to meeting Arizona State Board of Accountancy requirements, the course includes materials and examples designed to reinforce the CPA’s working knowledge of professional ethics standards.

Always up to date, this course is designed to meet the Arizona biennial four-hour ethics CPE requirement for CPAs in business renewing their licenses. In addition to meeting Arizona State Board of Accountancy requirements, the course includes materials and examples designed to reinforce the CPA in business’ practical understanding of professional ethics standards. Calendar year 2014 was a transition year for the AICPA Code of Professional Conduct. The Ethics Codification Project has fashioned a dramatically different Code, restructured so that users can apply the rules and reach correct conclusions more easily and intuitively. Of particular note is that the revised code has a separate section specifically designed for business users. The revised Code has been adopted and was effective December 15, 2014.

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Government & Nonprofit Accounting & Auditing for Governmental Employee Benefits

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA

8 hours Accounting & Auditing

Date: 10/2/2017 (PHX) Course Code: GEBS Webcast Code: GEBSW

Recommended CPE Credit:

Other Credit: Yellow Book Level: Intermediate

Discussion Leader: Bruce Shepard

Accounting and Reporting for Not-for-Profit Organizations Producer: AICPA Date: 10/4/2017 (PHX) Course Code: FSNPO

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Government & Nonprofit Other Credit: Yellow Book Level: Intermediate

Discussion Leader: Robert Leslie

Advanced Auditing of HUD-Assisted Projects Producer: AICPA

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 9/20/2017 (PHX)

8 hours Accounting & Auditing

Course Code: EOAHUD Webcast Code: EOAHUDW

Level: Advanced

Applying the Uniform Guidance in Your Single Audits

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA

8 hours Government & Nonprofit

Date: 10/3/2017 (PHX) Course Code: INUG Webcast Code: INUGW

Discussion Leader: William Wagner

Recommended CPE Credit:

Other Credit: Yellow Book

Level: Intermediate Discussion Leader: Bruce Shepard

Save Time – Register Online – www.ascpa.com

2017-18 CPE Resource Catalog • 41

Government & Nonprofit Complete Guide to The Yellow Book Producer: Surgent

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 4/20/2018 (PHX)

8 hours Accounting & Auditing

Course Code: YBYB Webcast Code: YBYBW

Other Credit: Yellow Book Level: Basic Discussion Leader: James Woy

Essential Course for Performing Single Audits Under the New Uniform Guidance for Federal Awards Producer: Surgent Date: 4/19/2018 (PHX)

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Accounting & Auditing Other Credit: Yellow Book Level: Intermediate

Course Code: UGID Webcast Code: UGIDW

Discussion Leader: James Woy

Fraud Risk in Governmental and Notfor-Profit Organizations (12:30-4)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: AICPA Date: 10/5/2017 (PHX) Course Code: CL4FRGNP Webcast Code: CL4FRGNPW

Governmental Accounting and Reporting Advisor Producer: AICPA

Recommended CPE Credit:

4 hours Accounting & Auditing Other Credit: Yellow Book Level: Intermediate Discussion Leader: Robert Leslie Recognizing fraud risks in governmental and not-for-profit organizations is often challenging due to the inherent nature of these organizations. In addition to their public nature, these

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 9/22/2017 (PHX)

8 hours Accounting & Auditing

Course Code: GARU Webcast Code: GARUW

Other Credit: Yellow Book Level: Intermediate Discussion Leader: William Wagner

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The Uniform Guidance for Federal Awards is fully effective! Make sure that you fully understand the new single audit requirements and how they affect your single audits. This is an essential course for auditors performing single audits as it will equip you with the knowledge needed to perform audits under the new Uniform Guidance for Federal Awards. The course materials utilize a highly illustrative and innovative format. Over 30 focused exercises are included to provide an enhanced working knowledge of the new single audit requirements.

organizations may have limited support staff or staff with limited accounting expertise which can result in less than effective fraud prevention and detection programs and/or increased opportunities for fraud. Using a combination of examples and explanations of audit standards, obtain an understanding of the frauds most commonly perpetrated in government and notfor-profit organizations and what prevention and detection procedures are effective in responding to these fraud risks. This course also discusses how auditors might address their responsibilities with respect to fraud in a financial statement audit of governmental and notfor-profit organizations.

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Government & Nonprofit Governmental and Not-for-Profit Annual Update

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA

8 hours Government & Nonprofit

Date: 9/21/2017 (PHX) Course Code: GNAU Webcast Code: GNAUW

Recommended CPE Credit:

Other Credit: Yellow Book Level: Update Discussion Leader: William Wagner

How To Do a Yellow Book Financial Audit (12:30-4) Producer: Surgent

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

Date: 3/26/2018 (PHX)

4 hours Accounting & Auditing

Course Code: YBK4 Webcast Code: YBK4W

Other Credit: Yellow Book Level: Basic

Discussion Leader: Jeffrey Lieman

Latest Developments in Government and Nonprofit Accounting and Auditing 2017 Producer: Surgent Date: 12/1/2017 (PHX) Course Code: GNAA Webcast Code: GNAAW

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Accounting & Auditing Other Credit: Yellow Book Level: Update Discussion Leader: Robert Leslie

Latest Developments in Nonprofit Accounting and Auditing 2017

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Surgent

8 hours Accounting & Auditing

Date: 4/18/2018 (PHX) Course Code: NPAA Webcast Code: NPAAW

Recommended CPE Credit:

Other Credit: Yellow Book Level: Update

Discussion Leader: James Woy

Save Time – Register Online – www.ascpa.com

2017-18 CPE Resource Catalog • 43

Government & Nonprofit Not-for-Profit Accounting and Auditing Update Producer: AICPA

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 5/31/2017 (PHX)

8 hours Accounting & Auditing

Course Code: NAU Webcast Code: NAUW

Other Credit: Yellow Book

Level: Update Discussion Leader: Robert Leslie

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

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA

8 hours Accounting & Auditing

Date: 6/1/2017 (PHX) Course Code: NFPF Webcast Code: NFPFW

Not-For-Profit Financial Statements: Everything You Need to Know Today, Everything You Will Need to Know Tomorrow Producer: Surgent Date: 3/27/2018 (PHX)

Recommended CPE Credit:

Level: Intermediate Discussion Leader: Robert Leslie

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Accounting & Auditing Other Credit: Yellow Book Level: Intermediate

Course Code: NPFS Webcast Code: NPFSW

Discussion Leader: Jeffrey Lieman

Yellow Book Financial Audits (8-11:30)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: AICPA

Recommended CPE Credit:

Date: 10/5/2017 (PHX)

4 hours Accounting & Auditing

Course Code: CL4EOYB Webcast Code: CL4EOYBW

Other Credit: Yellow Book Level: Basic Discussion Leader: Robert Leslie

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Save Time – Register Online – www.ascpa.com

Information Technology Data Breaches & Other Cyber Frauds: A 21st Century Risk to Your Organization (8-11:30)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

4 hours Specialized Knowledge

Producer: AICPA

Level: Basic

Date: 1/5/2018 (PHX)

Discussion Leader: Robert Minniti

Course Code: CL4DATA Webcast Code: CL4DATAW

Is your data secure? Is your organization at risk of a data breach? What is cyber fraud and how can it affect your organization? How can you

Excel Pivot Tables – Powerful and Not Hard to Use … Really

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Phoenix Beach

8 hours Information Technology

Date: 8/3/2017 (PHX) Course Code: XLPT Webcast Code: XLPTW

Recommended CPE Credit:

Level: Intermediate Discussion Leader: Karl Egnatoff

Excel users that regularly manipulate, analyze, or present data can improve their productivity substantially by utilizing PivotTables. Many

QuickBooks Online – Worth Another Look (8-11:30)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: Phoenix Beach

4 hours Information Technology

Date: 10/26/2017 (PHX) Course Code: QBOL Webcast Code: QBOLW

Recommended CPE Credit:

Level: Basic Discussion Leader: Karl Egnatoff

Taking the Self Taught Excel User to the Next Level

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Phoenix Beach

8 hours Specialized Knowledge

Date: 10/25/2017 (PHX) Course Code: STXL Webcast Code: STXLW **

Recommended CPE Credit:

Level: Intermediate Discussion Leader: Karl Egnatoff

protect your company from cyber fraud? Data breaches and cyber fraud are an ever present risk for more companies. This course will help you understand and become more aware of the risks associated with data breaches and other cyber frauds. You will become more aware of the policies and procedures needed to protect your company data. We will review the requirements for internal controls over technology required by the 2013 COSO Framework on Internal Controls and review internal controls that can help prevent and detect cyber frauds, including data breaches. Become a resource for your company and your clients. users avoid PivotTables even though they know how powerful they are because they believe PivotTables are confusing to work with and hard to use. Additionally, many people know that they provide benefit but do not realize the depth of capabilities that the PivotTable reporting feature possesses. This session shows users that with a basic understanding of PivotTable conventions, the intimidation factor disappears. Additionally, it details the robust feature set built into PivotTables. This course also spends time providing information about Excel Tables, which are helpful as a stand-alone feature, but also can be used to enhance PivotTable use. Many accounting and other business professionals took an exploratory look at QuickBooks Online (QBO) a few years back and dismissed it as “not QuickBooks”. However, Intuit has updated QBO and it is now generally considered to be a viable and competitive cloud accounting product. It still is not as feature rich as its desktop cousin, but it is an inexpensive, easy to use application that is powerful enough to account for a wide range of small businesses. This, coupled with the fact that it is accessible 24/7/365 from any location that has internet connectivity, makes QuickBooks Online worth another look. Many Excel users have received little or no formal training to help them use the ubiquitous productivity application. This session can help users that wish to improve their Excel skills to increase their productivity. The material starts by covering basic topics such as time saving tips and keyboard shortcuts and then moves to more advanced areas like conditional formatting and complex formula building. Users that find themselves looking at the spreadsheets that others design and wishing they could do as much with Excel will benefit greatly by taking this course.

** Please Note: Phoenix Beach webcast course materials cannot be printed. The most recent version of Adobe Reader (available as a free download) is needed to open the manual, which allows highlighting and notations. If a printed version is desired, you may contact the CPE department at ascpacpe@ascpa.com at least two weeks in advance of the course to purchase a copy for $25. Save Time – Register Online – www.ascpa.com

2015-16 CPE Resource Catalog • 45

Management Advanced Controller and CFO Skills Producer: AICPA

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 3/21/2018 (PHX)

8 hours Management

Course Code: ACCS Webcast Code: ACCSW

Level: Advanced

Analytics and Big Data for Accountants

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA

Discussion Leader: Ron Rael

Recommended CPE Credit:

Date: 8/16/2017 (PHX)

8 hours Consulting Services

Course Code: DAAN Webcast Code: DAANW

Level: Basic

Analyzing Costs, Productivity, and Efficiency: Three Ways to Boost Your Bottom Line (12:30-4)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: AICPA Date: 3/20/2018 (PHX)

This course examines best practices of leadingedge controllers and CFOs. Demonstrate your advanced skills that add value and contribute to the success of the organization. You will learn specific skills every CFO or controller needs to be successful, and you will find that you suddenly have more power and influence than you ever thought possible. Show the company’s leadership how vital you are to their profitability!

Discussion Leader: James Lindell

Recommended CPE Credit:

4 hours Management Level: Intermediate Discussion Leader: Ron Rael

Analytics is the new force driving business. Tools have been created to measure program impacts and ROI, visualize data and business processes, and uncover the relationship between key performance indicators, many utilizing the unprecedented amount of data now flowing into organizations. In this course you will discuss leading-edge topics in analytics and finance in a session that is packed with useful tips and practical guidance that you can apply immediately.

This hands-on workshop gives you specific ways to directly impact your organization’s bottom line. These proven techniques for plugging the most overlooked profit leaks come from specific strategies for lowering costs, improving productivity, and gaining efficiencies. Explore the different methods in-depth, see how easy they are to implement and what huge impact they can have on the bottom line. Each tool or strategy is one to pass on to clients and co-workers.

Course Code: CL4PYPL Webcast Code: CL4PYPLW

Annual Update for Controllers Producer: AICPA

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 8/17/2017 (PHX)

8 hours Management

Course Code: SKSB Webcast Code: SKSBW

Level: Update

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Strengthen your abilities as a controller and help your management team understand current economic issues through the latest trends in accounting, finance, human resources, treasury management, and business systems. In this course you will discuss leading-edge topics in managerial accounting and finance in a session that is packed with useful tips and practical guidance that you can apply immediately.

Discussion Leader: James Lindell

Save Time – Register Online – www.ascpa.com

Management Become a Public Speaking Pro Today! Interactive Skills Building Workshop

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Surgent

8 hours Professional Development

Date: 3/2/2018 (PHX) Course Code: PSTW Webcast Code: PSTWW

Recommended CPE Credit:

Level: Basic Discussion Leader: Marty Van Wagoner

Public speaking skill is a powerful tool for CPA success. The ability to deliver impactful presentations with poise and energy can make all the difference in firm advancement, client retention, and rainmaking. Which is why it is so

Controller/CFO UpDate: Hot Topics Facing Today’s Financial Professional (8-11:30) Producer: Surgent Date: 12/21/2017 (PHX) Course Code: TCF4 Webcast Code: TCF4W

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

4 hours Management Level: Update Discussion Leader: Curtis Quickel

Financial Forecasting: Planning for Success (8-11:30)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: AICPA

4 hours Management

Date: 3/19/2018 (PHX) Course Code: CL4FFMD Webcast Code: CL4FFMDW

Gaining a Competitive Advantage: Critical Skills for CFOs and Controllers (8-11:30) Producer: Surgent Date: 12/20/2017 (PHX) Course Code: GCA4 Webcast Code: GCA4W

Save Time – Register Online – www.ascpa.com

Recommended CPE Credit:

Level: Basic

unfortunate that the prospect of speaking before a crowd fills so many of us with dread. Successful public speakers enjoy presenting to groups because they understand how to engage and delight their audience. But they were not born knowing how to do this. They learned -and so can you. In Surgent’s interactive workshop, you will learn strategies and tactics you can use to manage public speaking anxiety, project confidence, build rapport with an audience, and communicate your message powerfully. In addition to an expert-led discussion of the issues, each participant will have several opportunities for “mini-presentations” to the presenter(s) and peers, and receive real-time feedback.

In today’s rapidly changing world, finance professionals are required to wear many hats and are often the keys to the success of the organization. On one hand, they need to be abreast of the latest proven financial skills for making the best decisions, and on the other hand they need the best skills to motivate, manage, and lead people. Being pigeon-holed into one area or another is neither good for career building nor for the organization. We’ll cover the latest issues that all CFOs and controllers need to know about and provide how-to guidance to allow for immediate use in their organizations.

Proper planning is the key to the success of any company. With CPAs constantly being asked to plan a company’s future, forecasting is one area to demonstrate your special value. This course provides the tools necessary to project the balance sheet and statements of income and cash flow. Determine the company’s maximum sustainable growth and predict its external fund requirements.

Discussion Leader: Ron Rael

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

4 hours Management Level: Intermediate Discussion Leader: Curtis Quickel

All organizations are looking for ways to gain an advantage over the competition. This practical and interactive session will present a toolkit of ideas to help CFOs, controllers, and finance professionals better position their organizations for the future. We all know change is occurring at an exponential rate and by completing this course you will be able to assist your organization in making key decisions affecting critical aspects of the business such as enterprise risk management, financial risk, cash management, credit decisions, and much more! Become the “financial hero” of your organization and make a positive impact on the bottom-line. 2015-16 CPE Resource Catalog • 47

Management Innovative Forecasting and Budgeting: Moving Beyond the Traditional Techniques (12:30-4) Producer: Surgent Date: 12/20/2017 (PHX) Course Code: IFB4 Webcast Code: IFB4W

Lean Accounting and Management: Saving Money by Streamlining Operations (12:30-4)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

4 hours Management Level: Intermediate Discussion Leader: Curtis Quickel

Recommended CPE Credit:

4 hours Management Level: Advanced Discussion Leader: Ron Rael

Producer: AICPA Date: 3/19/2018 (PHX) Course Code: CL4LAMA Webcast Code: CL4LAMAW Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Meet Your Next Migraine: Five Critical Issues That Will Confront CPAs in Industry in 2017 (8-11:30) Producer: Surgent Date: 2/28/2018 (PHX) Course Code: CII4 Webcast Code: CII4W

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Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

4 hours Management Level: Intermediate Discussion Leader: Ronald Kral

Forecasting and budgeting are two words that often draw an adverse reaction from many financial professionals; let us help you turn that frown upside down with our innovative approach to planning and budgeting. We will move beyond the traditional techniques and show you easier ways to complete the process while cutting out the political pitfalls that end up causing a lack of accountability and can be demotivating to the staff. During the seminar we will cover such topics as the sales/income plan, capital equipment planning, the “one-year operating plan” (formerly referred to as a budget), the “monthly operating plan,” cash planning, risk planning, and much more! Join us for this seminar as we help you streamline your forecasting and budgeting processes, which turns into a win-win for the employees and the organization.

Companies using Lean Accounting have better information for decision making, have simple and timely reports that are clearly understood by everyone in the company and they focus their business around the value created from their customers. Learn to minimize waste and create wealth in your organization through a lean accounting and management approach that improves profitability by streamlining operations. Provide customer value through targetcosting and eliminate waste through value-stream management. Improve flow through capacity management. Achieve perfection through continuous process improvement. Those in both manufacturing and service industries can benefit from the techniques presented in this course.

Standards overload. Tax law complexity. Confidential data under siege. Uncertain market outlook. Regulatory confusion. Yes, it can all be enough to make you want to take two aspirin and a nap, but understanding the forces affecting U.S. businesses is critical to success in today’s complex and rapidly changing market. In this session we will tackle pressing issues at a “need to know” level and then discuss the practical implications. You will come away armed with the “big picture.” Preparedness is half the battle, so do not miss this critical briefing.

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Management The Changing Role of the Controller: Advancing from Tactical to Strategic (8-11:30) Producer: AICPA Date: 3/20/2018 (PHX) Course Code: CL4COBP Webcast Code: CL4COBPW

Thriving in a Chaotic Economic Environment: Planning and Strategy Formulation for Your Organization (12:30-4) Producer: Surgent Date: 12/21/2017 (PHX) Course Code: TDE4 Webcast Code: TDE4W

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

4 hours Management Level: Intermediate Discussion Leader: Ron Rael

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

4 hours Management Level: Intermediate Discussion Leader: Curtis Quickel

Are you ready to take your role as controller to the next level while adding significant value to the organization? A successful Controller will go beyond financial statements, internal controls and general accounting to create new value for the organization. We’ll explore new additional roles that controllers are now accepting and outline a roadmap you can use to expand your role as a controller from simply internal process/transaction oriented to externally focused understanding of industry and macro trends.

Sick and tired of taking CPE that has no practical application or just regurgitates the same information over and over? Join us for this practical course, which will present a fresh approach to planning and strategy formulation for your organization. Often thought of as a painful process, planning and strategy formulation is probably one of the most important processes any organization undertakes in order to achieve financial success. We’ll explore this fresh approach to many different planning stages, including the marketing plan, the technology plan, the capital plan, the five-year operating plan and much more! Today’s dynamic economic environment requires much more careful planning and strategy execution. Come find out how to make that happen for your organization.

Watch for our

Leadership Series coming soon Contact ascpacpe@ascpa.com for further information

Save Time – Register Online – www.ascpa.com

2017-18 CPE Resource Catalog • 49

Taxation Accounting Methods and Periods: Including Form 3115 (8-11:30)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: AICPA

4 hours Taxation

Recommended CPE Credit:

Date: 1/8/2018 (PHX) Course Code: CL4AMP Webcast Code: CL4AMPW

Level: Intermediate

Discussion Leader: Stephen Renberg

Advanced Selected Issues for Trusts, Estates, and Their Beneficiaries

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Surgent

8 hours Taxation

Date: 6/26/2017 (PHX) Course Code: ITEB Webcast Code: ITEBW

Recommended CPE Credit:

Other Credit: EA

This course provides participants with an overview of the various factors considered for the determination of the proper accounting method (such as cash, accrual) and provides detailed examples of court rulings and client examples (for specific industries) involving each. Then, the course discusses accounting periods, and considerations for changes in the accounting period of an entity. Lastly, there is a case study and example tax forms to highlight how to identify which IRS Revenue Procedures are applicable to a given client situation, as well as how and when to prepare the Form 3115.

Changes in the tax rates have made knowledge of trusts and estates all the more important. This course examines more advanced tax issues that CPAs grapple with and explores how the new tax environment impacts planning for estates, trusts, and their beneficiaries. It also presents a discussion of the generation-skipping transfer tax implications of trusts and estates.

Level: Advanced Discussion Leader: Dennis Riley

Advanced Tax Strategies for LLCs and Partnerships Producer: AICPA

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 1/12/2018 (PHX)

8 hours Taxation

Course Code: DTT Webcast Code: DTTW

Level: Advanced

Advisors Workshop: Helping Small-Business Clients Navigate Health Insurance and Fringe Benefits in 2017

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Surgent Date: 6/16/2017 (PHX) Course Code: OBCR Webcast Code: OBCRW

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Discussion Leader: Brian Gosline

Recommended CPE Credit:

8 hours Taxation Other Credit: EA Level: Update Discussion Leader: Pamela Davis-Vaughn The Affordable Care Act (ACA) fundamentally changed the way in which individuals and businesses approach healthcare and even now, several years post-enactment, the changes are still

What works best for your client? Learn the pros and cons of the LLC, General Partnership, Limited Partnership, and Limited Liability Partnership by focusing on planning and potential tax traps. A review of distinct advantages of these entities is coupled with an examination of the risk members and partners face if they do not have a solid tax plan to minimize their exposure. In addition, we will explore some of the more intricate rules and regulations of these entities so you can move your working knowledge of partnership and LLC taxation beyond the basics.

being fully absorbed and understood. Both otherwise uninsured individuals and employers with 50 or more full-time or full-time equivalent employees must be on top of the complicated ACA rules as they apply in 2017 and beyond in order to avoid potential fines and penalties. Of equal importance is the impact of IRS Notice 2015-17 on employer reimbursements of employees for premiums they pay for health insurance. The Notice includes special rules for S corporation reimbursements of greater than 2% shareholders. This course will focus on the key issues and planning strategies that tax practitioners need to know in order to advise their clients on ACA compliance as well as other employer-provided fringe benefits. Save Time – Register Online – www.ascpa.com

Taxation AICPA’s Annual Federal Tax Update Producer: AICPA

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 12/7/2017 (TUC)

8 hours Taxation

Course Code: PTU

Level: Update Discussion Leader: Douglas Van Der Aa

Arizona Income Taxation: Update and Overview (12:30-4)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: Nichols Patrick

4 hours Taxation

Date: 6/13/2017 (PHX) Course Code: AZTAX1 Webcast Code: AZTAX1W

Recommended CPE Credit:

Level: Intermediate Discussion Leader: Ed Zollars

Date: 11/9/2017 (TUC) Course Code: AZTAX2

Save time and keep current on the latest tax developments! This comprehensive course covers all legislative, judicial, and IRS developments of the past year with a focus on implementation and compliance. Discover how to effectively and confidently complete tax-planning and compliance engagements. Cover current developments affecting individuals (including those regarding income, deductions and losses, tax calculations, individual credits, filing matters), business entities (including those regarding S Corporations and their shareholders, C Corporations, partnerships), estates and trusts, retirement plans, and more. The Arizona Income Tax Title in the Arizona Revised Statutes creates its own set of unique issues, borrowing from the Internal Revenue Code many times-but also introducing its own unique issues. This program will look at the structure of the Arizona income tax, with an emphasis on recent developments and changes in the law. The course manual will be based on the 2015 Arizona Income Tax Guide, which will also serve as a reference guide for Arizona 2014 income tax return preparation.

Date: 12/18/2017 (PHX) Course Code: AZTAX3 Webcast Code: AZTAX3W

Assisting Survivors: The CPA’s Role in a Decedent’s Estate

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Nichols Patrick

8 hours Taxation

Date: 6/14/2017 (TUC) Course Code: ASDE

Basis Calculations & Distributions for Pass-Through Entity Owners – Schedule K-1 Analysis Producer: Phoenix Beach Date: 7/11/2017 (PHX) Course Code: BCAD Webcast Code: BCADW

Save Time – Register Online – www.ascpa.com

Recommended CPE Credit:

Level: Intermediate Discussion Leader: Ed Zollars

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

CPAs are comfortable dealing with one of the two certain things in life, but are not necessarily ready to deal with other certainty aside from taxes and death. When a client dies, the CPA is most often placed in the position of assisting the survivors in handling all of the various issues of the decedent’s estate. This course looks at the various roles and issues a CPA will need to understand in assisting the survivors following a death. entities (i.e., S corporations, partnerships, and limited liability companies (LLCs)). The cornerstone of this course is the line-by-line analysis of the Schedule K-1s and how it affects the basis calculations.

8 hours Taxation Level: Intermediate Discussion Leader: J. Patrick Garverick

This comprehensive case-driven training is designed to get the accountant up to speed quickly in the area of basis calculations and distribution planning for the owners of pass-thru

Taxation Basis/Distributions for Pass-Through Entities: Simplifying the Complexities Producer: AICPA Date: 11/8/2017 (PHX) Course Code: BADI Webcast Code: BADIW

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Taxation Level: Intermediate Discussion Leader: Michael Blackburn The IRS is scrutinizing, more closely than ever, the basis owners have and the transactions for which the computation of basis is required. This course addresses the rules used to determine basis for partnerships and S Corporations, and

Best Income Tax, Estate Tax, and Financial Planning Ideas of 2017

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Surgent

8 hours Taxation

Date: 6/30/2017 (PHX) Course Code: IEFP Webcast Code: IEFPW

Recommended CPE Credit:

Other Credit: EA Level: Intermediate Discussion Leader: Pamela Davis-Vaughn

Best Individual Income Tax Update Course Producer: Surgent

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 6/15/2017 (PHX)

8 hours Taxation

Course Code: BITU Webcast Code: BITUW

Other Credit: EA Level: Update

puts the computation of basis in contexts that often come under scrutiny – loss limitations, distributions, and sales of an interest, among others. Learn the crucial rules for computing the adjusted basis and the tax treatment of distributions from pass-through entities, such as partnerships and S Corporations. Focus on the computation of the basis and the at-risk amount for these entities. Become familiar with correct allocation of liabilities among partners, the types and amounts of income that can result from distributions and sales of interests, and the basis of assets distributed from pass-through entities.

With higher tax rates for individuals and trusts, tax planning takes on more importance. Plus, with Social Security going bust and interest rates at an all-time low, new ideas for financial planning for retirement must be considered. The purpose of this course is to explore practical tax-planning ideas that practitioners can use to assist clients with their needs. This course is crucial for CPAs who are looking for good ideas that can save clients money! Updated for impacts of the Protecting Americans Against Tax Hikes (PATH) Act of 2015.

This highly informative course responds to all of the latest tax law developments with a full update on changed requirements and a thorough discussion of the planning opportunities that you need to understand to help your clients respond effectively. You will come away from the course with the up-to-date knowledge you need to educate your individual tax clients and implement tax-saving ideas that will serve their ever-evolving needs.

Discussion Leader: Pamela Davis-Vaughn

Best Practices for Payroll Taxes and 1099 Issues Producer: AICPA

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 11/16/2017 (PHX)

8 hours Taxation

Course Code: GPT Webcast Code: GPTW

Level: Intermediate

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Discussion Leader: Robert Thelen

This course is designed to provide you with practical pointers for managing the payroll tax and reporting function. Learn how to avoid the frequent penalties in payroll tax reporting and stay up-to-date with the latest information. It also shows how to handle reporting and withholding requirements for employee fringe benefits. Master the often confusing rules for Form 1099-MISC and other information reports including when and how much to report. Make sure you or your clients are in compliance and not subject to IRS penalties!

Save Time – Register Online – www.ascpa.com

Taxation Best S Corporation, Limited Liability and Partnership Update Course Producer: Surgent Date: 11/29/2017 (PHX) Course Code: BCPE Webcast Code: BCPEW

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Taxation Other Credit: EA Level: Update Discussion Leader: Pamela Davis-Vaughn

Buying and Selling a Business: Critical Tax and Structuring Issues

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Surgent

8 hours Taxation

Date: 7/14/2017 (PHX) Course Code: SELL Webcast Code: SELLW

Capitalized Costs and Depreciation: Key Issues and Answers (8-11:30) Producer: AICPA Date: 2/12/2018 (PHX)

Recommended CPE Credit:

Level: Intermediate Discussion Leader: Robert Gilwee

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

4 hours Taxation

Course Code: CL4CCD Webcast Code: CL4CCDW

Level: Basic

Complete Trust Workshop Producer: Surgent

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Date: 6/27/2017 (PHX)

Recommended CPE Credit:

Course Code: TCTW Webcast Code: TCTWW

Practitioners need to keep abreast of all tax changes affecting passthrough entities used by their business clients and employers, and this enlightening course delivers that information. You will learn invaluable knowledge, strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs.

One of the major transactions CPA clients enter into is a purchase or disposition of a business. To help tax professionals in advising those clients, this course offers a comprehensive analysis of the business and tax aspects of buying and selling a business. It is a practical guide to help practitioners and industry CPAs understand structuring techniques. All CPAs, including controllers and executives in industry, should understand how difficult the process of buying and selling a business has become.

Gain a comprehensive and practical understanding of the various complex tax laws dealing with property transactions from acquisition to disposition. This course provides analysis of the rules dealing with depreciation, amortization, like-kind exchanges, involuntary conversions and sale of property. It also covers important property-related timing issues and planning opportunities that can lead to significant tax savings for C Corporations and S Corporations.

Discussion Leader: William Murphy

8 hours Taxation Other Credit: EA

The use of trusts in 2017 will continue to undergo changes. Clients need to be informed why planning is essential in these changing times. The purpose of this course is to explore the many beneficial issues of trusts, an essential element in estate planning. This course gives insights and practical pointers concerning trusts of every shape and size after tax reform.

Level: Intermediate Discussion Leader: Dennis Riley

Save Time – Register Online – www.ascpa.com

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Taxation Comprehensive Guide to Tax Depreciation, Expensing, and Property Transactions Producer: Surgent Date: 7/20/2017 (PHX) Course Code: TDAP Webcast Code: TDAPW

Current Federal Tax Developments Producer: Nichols Patrick

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Taxation Other Credit: EA Level: Intermediate Discussion Leader: Pamela Davis-Vaughn

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 11/10/2017 (TUC)

8 hours Taxation

Course Code: CFTD1

Level: Update

Date: 12/19/2017 (PHX)

Discussion Leader: Ed Zollars

Course Code: CFTD2 Webcast Code: CFTD2W

Determining How Much Money You Need to Retire, and Tax Ideas and Money Management in Retirement Producer: Surgent Date: 6/29/2017 (PHX)

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Seemingly every year, economic stimulus packages drastically change depreciation rules. The purpose of this course is to provide an updated in-depth analysis of the complex maze of rules dealing with depreciation, amortization, and sale of property, with an emphasis on identifying special planning opportunities and pitfalls. This reference manual contains many examples and cases to illustrate the most important points CPAs need to be aware of. Updated for impacts of the Protecting Americans Against Tax Hikes (PATH) Act of 2015. This fast-paced, one-day course covers the latest developments in federal taxation, updated biweekly, with emphasis on real world applications. This program is always applauded for its relevance and coverage of practical issues. Emphasis on current issues, planning, and strategy keeps participants interested all day. Learn how to avoid penalties, how to use IRS “Frequently Asked Questions” to answer tough questions relating to new laws, how to plan for the new “Medicare Tax” and other tax provisions in the Affordable Care Act, how to change over 150 accounting methods automatically with no user fee, and much more.

This course gives CPAs knowledge to help their clients implement tax-effective investment and portfolio strategies for successful wealth accumulation and real after-tax retirement income maintenance.

8 hours Taxation Level: Intermediate Discussion Leader: Pamela Davis-Vaughn

Course Code: DRMM Webcast Code: DRMMW

Don Farmer’s Tax Update Producer: Don Farmer

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Date: 10/27/2017 (PHX)

Recommended CPE Credit:

Course Code: TAXUP Webcast Code: TAXUPW NEW LOCATION: Phoenix Convention Center or Webcast

54 • 2015-16 CPE Resource Catalog

8 hours Taxation Level: Update

To review the major developments in federal income taxation for individuals, corporations, and other businesses that have the greatest impact on participants clients and companies. This course includes a 200+ page reference manual. The seminar is designed to update participants concerning 2016 tax developments emphasizing practical solutions to problems and tax planning opportunities.

Discussion Leader: Don Farmer

Save Time – Register Online – www.ascpa.com

Taxation Estate and Life Planning Issues for the MiddleIncome Class

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Surgent

8 hours Taxation

Date: 1/31/2018 (PHX) Course Code: PMIC Webcast Code: PMICW

Recommended CPE Credit:

Clients think that estate planning only applies to the very rich. In truth, there are many issues of critical concern for which the middle income client needs to plan. This course is a mustattend for all CPAs who work with middleincome clients and are looking for ways to provide additional quality services.

Other Credit: EA Level: Basic Discussion Leader: Diane Lapon

Ethics & Quality Control in Tax Practice Producer: Nichols Patrick

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 8/11/2017 (PHX)

4 hours Taxation and 4 hours Ethics

Course Code: EQCT Webcast Code: EQCTW

Level: Intermediate Discussion Leader: Ed Zollars

Ethics and quality control are not concepts that are limited to attest services of CPAs in public practice. CPAs who practice primarily in tax

Federal & Arizona Tax Update – Individuals (Forms 1040 & 140) (Two Day Course) Producer: Phoenix Beach Date: 12/27/2017 (PHX) Course Code: FTUIAZ Webcast Code: FTUIAZW

Federal Tax Update (8-11:30) Producer: Surgent

Member Discount Fee (Before 5/31/2017): $485 Member Fee: $570 Nonmember Fee: $670 Recommended CPE Credit:

16 hours Taxation

will also update tax return preparers of new tax forms, changes to existing tax forms, as well as tax planning opportunities and pitfalls. This is a “must-attend” course for all tax practitioners who want to be up to speed quickly and have a successful Federal and Arizona individual income tax filing season.

Level: Update Discussion Leader: J. Patrick Garverick

With the increasing complexity and ever-changing nature of tax laws and issues, today’s accountant needs a one-day update course focusing on individual income tax issues. This comprehensive class will not only review the current Federal individual income tax laws but

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

Date: 4/23/2018 (PHX)

4 hours Taxation

Course Code: BFT4 Webcast Code: BFT4W

Other Credit: EA Level: Update Discussion Leader: Susan Smith

Save Time – Register Online – www.ascpa.com

face responsibilities that apply to their practices. Failure to understand and apply these practices can lead to suspension or loss of the right to practice before the IRS, discipline from the state board of accountancy, penalties imposed on the CPA by the IRS and legal liability to affected clients. This program helps you meet the “best practices” standard, other ethical standards, and regulatory requirements. It will also include discussion of privileged communication and various penalties that apply to tax practitioners. The program also contains the necessary material to qualify for Arizona’s biannual ethics course requirement for licensing.

Both businesses and individual clients will be affected by a new tax environment that requires the tax advisor to consider extensive tax planning. The critical tactics in 2017 will depend not only on the major trends and changes in the case and regulatory law but also on proposals that are likely to be executed. This course has been updated for impacts of the Protecting Americans Against Tax Hikes (PATH) Act of 2015 and for the NEW Department of Labor exemption classification and overtime requirements. 2015-16 CPE Resource Catalog • 55

Taxation Federal Tax Update – C&S Corporations, Partnerships & LLCs (Forms 1120, 1120S & 1065) Producer: Phoenix Beach Date: 10/31/2017 (YUMA) Course Code: FTUB1

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Taxation Level: Update Discussion Leader: J. Patrick Garverick

Date: 11/21/2017 (PHX) Course Code: FTUB2 Webcast Code: FTUB2W

Date: 1/4/2018 (TUC) Course Code: FTUB3

Federal Tax Update Individual and Business Current Developments

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Phoenix Beach

8 hours Taxation

Date:6/22/2017(FLAG) Course Code: FTCD1 Date: 7/10/2017 (TUC) Course Code: FTCD2

Recommended CPE Credit:

Level: Update Discussion Leader: J. Patrick Garverick

Date: 8/14/2017 (PHX) Course Code: FTCD3 Webcast Code: FTCD3W

Federal Tax Update – Individuals (Form 1040) Producer: Phoenix Beach Date: 10/30/2017 (YUMA) Course Code: FTUI1 Date: 11/20/2017 (PHX) Course Code: FTUI2 Webcast Code: FTUI2W Date: 1/3/2018 (TUC) Course Code: FTUI3

56 • 2015-16 CPE Resource Catalog

With the increasing complexity and ever-changing nature of tax laws and issues, today’s accountant needs a one-day update course focusing on business income tax issues. This comprehensive class will not only review the current Federal business income tax laws but will also update tax return preparers of new tax forms, changes to existing tax forms, as well as tax planning opportunities and pitfalls. This is a “mustattend” course for all tax practitioners who want to be up to speed quickly and have a successful Federal business income tax filing season.

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Taxation Other Credit: Level: Update Discussion Leader: J. Patrick Garverick

With the increasing complexity and ever-changing nature of tax laws and issues, today’s accountant needs a one-day fast-paced update course focusing on the hottest Federal income tax topics affecting individuals, businesses and their owners. Please Note: Phoenix Beach webcast course materials cannot be printed. The most recent version of Adobe Reader (available as a free download) is needed to open the manual, which allows highlighting and notations. If a printed version is desired, you may contact the CPE department at ascpacpe@ascpa.com at least two weeks in advance of the course to purchase a copy for $25.

current Federal individual income tax laws but will also update tax return preparers of new tax forms, changes to existing tax forms, as well as tax planning opportunities and pitfalls. This is a “must-attend” course for all tax practitioners who want to be up to speed quickly and have a successful Federal individual income tax filing season. Please Note: Phoenix Beach webcast course materials cannot be printed. The most recent version of Adobe Reader (available as a free download) is needed to open the manual, which allows highlighting and notations. If a printed version is desired, you may contact the CPE department at ascpacpe@ascpa.com at least two weeks in advance of the course to purchase a copy for $25. Save Time – Register Online – www.ascpa.com

Taxation Fiduciary Income Tax Returns- Form 1041 Workshop with Filled in Forms Producer: Surgent Date: 9/25/2017 (PHX) Course Code: 1041 Webcast Code: 1041W

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Taxation Other Credit: EA Level: Intermediate Discussion Leader: Martin Satinsky

Form 1041: Income Taxation of Estates and Trusts

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA

8 hours Taxation

Date: 11/7/2017 (PHX) Course Code: ITET Webcast Code: ITETW

Recommended CPE Credit:

Level: Basic Discussion Leader: Michael Blackburn

Form 990: Exploring the Form’s Complex Schedules

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA

8 hours Taxation

Date: 10/30/2017 (PHX)

Recommended CPE Credit:

Level: Advanced

Course Code: F990A Webcast Code: F990AW

Discussion Leader: Brenda Blunt

Form 990: Mastering Its Unique Characteristics

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA

Recommended CPE Credit:

Date: 8/18/2017 (PHX)

8 hours Taxation

Course Code: EOF990 Webcast Code: EOF990W

Level: Basic

Save Time – Register Online – www.ascpa.com

Discussion Leader: Brenda Blunt

This course is designed for participants to understand the core concepts of trust and estate income tax preparation. The course explains the common terminology and complicated income tax rules of estates and trusts, fiduciary accounting, and an introduction to or refresher on preparing Form 1041. This practical, over 300page manual is an excellent reference source for your practice, which begins with quite simple cases. Building upon that base throughout the manual, the course ends with two complicated preparation cases, one trust and one estate, each with filled-in forms. Protect your clients’ assets and shield their estates from increased taxation brought about by the changing tax code. Understand the tax obligations of trusts and estates and how these obligations affect beneficiaries. This course provides exercises and examples that reflect the calculation and allocation of taxable income and its presentation on the appropriate forms. You will also learn how to prepare Federal Form 1041 and the accompanying schedules.

Mastery of the current Form 990 beyond its Core Form pages requires understanding of the Form’s transparency demands relating to multiple complex issues: transactions with certain insiders; expanded disclosure of highly-comp’d individuals’ calendar year compensation; identifying, and reporting in the presence of, “related organizations,” nuances of the two “public support tests;” undertaking of foreign operations; and more. This course covers the most advanced tax and nonprofit issues that are the subject of the Form 990’s Schedules. Participants will not only gain an understanding of the tax and practical points necessary to complete Schedules A, C, F, J, K, L, N and R of the current Form 990, but also be advised as to how to communicate with exempt clients on each of these Schedules’ unique demands. Explore the tax information and inherent notfor-profit organization issues to be mastered in properly preparing the current Form 990. This course covers the numerous reporting demands the 990 imposes, including how to respond to the Form’s demands for narrative answers. Participants will gain an understanding of the tax and practical points essential to appropriate completion of the Form 990 and be guided on advising exempt clients on the Form’s complexities and diverse demands.

2015-16 CPE Resource Catalog • 57

Taxation Fringe Benefits: 2017 Producer: Nichols Patrick

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Date: 8/9/2017 (PHX)

Recommended CPE Credit:

Course Code: FB Webcast Code: FBW

8 hours Taxation Level: Intermediate Discussion Leader: Ed Zollars

From Hiring to Firing and Everything in Between: Health Care, Retirement and Fringe Benefit Tax Issues (8-11:30)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

4 hours Taxation

Producer: Surgent

Level: Basic

Date: 2/15/2018 (PHX)

Discussion Leader: Wiliam Taylor

Fringe benefits are a significant part of every company’s overhead, and a concern for every employer. Help clients or employers comply with the Patient Protection and Affordable Care Act, make effective use of fringe benefits, and reduce income and payroll tax burdens in the process. During this one-day program, participants will learn how to most effectively use major fringe benefit options to contain costs and increase employee job satisfaction.

Course Code: HCR4 Webcast Code: HCR4W

Getting The Tax Aspects of Business Planning Right from Formation to Termination Producer: Surgent Date: 9/26/2017 (PHX) Course Code: TABP Webcast Code: TABPW

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Taxation Level: Intermediate Discussion Leader: Martin Satinsky

This course presents a unique ‘hands-on’ opportunity to understand the tax aspects of the decision-making process that a business owner must undertake throughout the life cycle of the business. The session begins with the class agreeing to a basic set of facts about the business – its

products and services, number of owners, and so on. From there we will proceed through a discussion of key life cycle decisions and their tax-oriented alternatives, beginning with choice of entity and moving through additional key decisions affecting the operation, maturation, and growth of the business. The day culminates with an exercise in which teams of participants will independently negotiate the terms of a sale of the mature business, based upon a final set of facts agreed to by the class as a whole. The most fascinating aspect of this exercise is watching the class react to just how different the final sales terms can be for each team. A highly interactive and participatory way to expand your understanding in this complex area.

Hands-On Tax Workshop – Individual (Form 1040) (Two Day Course)

Member Discount Fee (Before 5/31/2017): $485 Member Fee: $570 Nonmember Fee: $670

preparation of the Form 1040 using actual client data common to most individual income tax returns.

Producer: Phoenix Beach

Recommended CPE Credit:

16 hours Taxation

Date: 1/29/2018 (PHX) Course Code: HOWI Webcast Code: HOWIW

58 • 2015-16 CPE Resource Catalog

Level: Basic Discussion Leader: J. Patrick Garverick This case-driven training is designed to get the inexperienced accountant up to speed quickly in the most common areas of individual income taxation. The cornerstone of this course is the

Save Time – Register Online – www.ascpa.com

Taxation Health Care Reform Act: Critical Tax and Insurance Ramifications (8-11:30)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: AICPA

4 hours Taxation

Date: 11/6/2017 (PHX) Course Code: CL4HCRA Webcast Code: CL4HCRAW

Recommended CPE Credit:

Level: Basic Discussion Leader: Michael Blackburn

Hot IRS Tax Examination Issues for Individuals and Businesses

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Surgent

8 hours Taxation

Date: 11/28/2017 (PHX) Course Code: EXIB Webcast Code: EXIBW

Recommended CPE Credit:

Other Credit: EA Level: Intermediate

The Health Care Reform Act continues to be phased in this year and in future years. This seminar will help you better understand the impact of the Act so you can describe to your clients how health care and paying for coverage will change in the future. In addition, you’ll discover how to use this information for tax planning opportunities. This topic is constantly changing so make sure you’re up-to-date on the latest information.

Recently, the IRS has dramatically ramped-up its examination of individuals and small business taxpayers. Now, more than ever, CPAs need clients to understand the need for documentation and procedures to substantiate what IRS auditors are pursuing. Learn the high audit risk areas and ways to help clients survive an IRS audit with little or no change. It is critical for CPAs in public accounting to understand the risk to clients and to themselves in tax return preparation and planning.

Discussion Leader: Pamela Davis-Vaughn

Hottest Tax Planning Developments Under the Current Tax Law (12:30-4)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: AICPA

4 hours Taxation

Date: 1/11/2018 (PHX)

Recommended CPE Credit:

Level: Intermediate

Course Code: CL4HOT Webcast Code: CL4HOTW

Discussion Leader: Brian Gosline

How to Settle a Client’s Estate in 2017

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Surgent

Recommended CPE Credit:

Date: 9/29/2017 (PHX)

8 hours Taxation

Course Code: SEAZ Webcast Code: SEAZW

Other Credit: EA Level: Basic Discussion Leader: John Sherrick

Save Time – Register Online – www.ascpa.com

Are you up-to-date on the latest tax planning developments for 2017? This course, authored by Barbara Weltman, JD, explores the hottest tax planning topics which will impact you and your clients. Discover how these topics may impact tax planning strategies and be in a position to help minimize your client’s tax bill.

Federal estate and gift taxes currently affect few clients, but there are many other issues involved in settling an estate or administering a trust. Clients who are beneficiaries of a trust or estate often turn to their financial advisors to understand the administrative process and its effect on their interests. This course enables the accountant to cut through the jargon to understand the legal concepts, communicate a realworld explanation to clients, and serve, in some instances, as an executor or trustee or as an advisor to them.

2015-16 CPE Resource Catalog • 59

Taxation Income and Expense Recognition Strategies to Minimize Income Taxes

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA

8 hours Taxation

Date: 2/13/2018 (PHX)

Recommended CPE Credit:

Level: Intermediate

Course Code: INCT Webcast Code: INCTW

Discussion Leader: William Murphy

Individual Tax Planning Ideas for 2017 (12:30-4)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: Surgent

Recommended CPE Credit:

Date: 9/28/2017 (PHX)

4 hours Taxation

Course Code: ITP4 Webcast Code: ITP4W

Other Credit: EA Level: Intermediate

While characterization (identifying ordinary income, capital gain, exempt income, deductible expenses, etc.) understandably plays a central role in tax practice, timing issues (when an item is reflected on the tax return) are just as important. Since tax planning often involves deferral rather than exclusion, a solid understanding of income tax accounting rules is essential to maximizing tax benefits and minimizing tax costs. Practitioners are confronted with federal income tax accounting rules that differ substantially from GAAP and mastering those rules is key to adequately advising clients with respect to both compliance and planning opportunities. This course will address the application of a broad spectrum of tax accounting principles every practitioner should know.

In the fluid economic environment, clients must protect their income from taxes. This course presents the most important income tax planning ideas wealthy clients and closely held business owners need to consider in 2017 to take advantage of the present and plan for the future. It highlights areas in the income tax return that suggest future opportunities for the individual client. Updated for impacts of the Protecting Americans Against Tax Hikes (PATH) Act of 2015.

Discussion Leader: John Sherrick

International Taxation Producer: AICPA

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Date: 7/17/2017 (PHX)

Recommended CPE Credit:

Course Code: ITTF Webcast Code: ITTFW

8 hours Taxation Level: Intermediate Discussion Leader: Andrew Brajcich

Mastering Basis Issues for S Corporations, Partnerships and LLCs (12:30-4) Producer: Surgent Date: 4/23/2018 (PHX) Course Code: HMB4 Webcast Code: HMB4W

60 • 2015-16 CPE Resource Catalog

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

4 hours Taxation

Get a solid understanding of international tax terminology and regulations that apply to a U.S. entity involved in global operations, or for a foreign entity doing business in the U.S. Whether your organization is contemplating a global move or is already involved in international business, you need to know about the activities that create multi-jurisdictional tax exposure and the required tax reporting for each relevant jurisdiction.

The most difficult concepts to master when dealing with flow-through business entities are the basis and distribution concepts. Major error and malpractice issues occur if the CPA does not fully understand the impact of these rules. This course is designed to focus on the practical applications of these rules.

Other Credit: EA Level: Intermediate Discussion Leader: Susan Smith

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Taxation Meet Your Next Migraine: Five Critical Issues that Will Confront Tax Public Accountants in 2017 (8-11:30) Producer: Surgent Date: 9/28/2017 (PHX)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

4 hours Taxation Level: Intermediate Discussion Leader: John Sherrick

Course Code: CIT4 Webcast Code: CIT4W

Mergers and Acquisitions: Tax and Due Diligence Considerations (12:30-4)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: AICPA

4 hours Taxation

Date: 1/8/2018 (PHX) Course Code: CL4IBA Webcast Code: CL4IBAW

Multistate Income Tax

Recommended CPE Credit:

Level: Intermediate Discussion Leader: Stephen Renberg

Producer: AICPA

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Date: 8/21/2017 (PHX)

Recommended CPE Credit:

Course Code: MIT Webcast Code: MITW

8 hours Taxation Level: Intermediate Discussion Leader: Bruce Nelson

Nexus UpDate: Latest Developments in State Income, Franchise and Sales Taxes Producer: AICPA Date: 8/22/2017 (PHX) Course Code: NXUP Webcast Code: NXUPW

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Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Taxation Level: Intermediate Discussion Leader: Bruce Nelson

Tax law complexity. Uncertain legislative outlook. Confidential data under siege. Regulatory confusion. Standards overload. Yes, it can all be enough to make you want to take two aspirin and a nap, but understanding the forces affecting your tax public practice is critical to success in today’s complex and rapidly changing market. In this session we will tackle pressing issues at a ‘need to know’ level and then discuss the practical implications. You will come away armed with the ‘big picture.’ Preparedness is half the battle, so do not miss this critical briefing.

Become the key adviser to a client or employer who is interested in buying or selling a business. Your advice could be extremely valuable and impact your client for years to come. Lead the team of advisers with a keen overview of the transaction in addition to specific tax and accounting technical advice. This course will cover the basics of due diligence for mergers and acquisitions and some key terminology that must be understood to provide sound tax advice.

You can conquer the theoretical conundrums and compliance issues caused by the question of whether or not a business has nexus in a particular jurisdiction. Be the one to guide your client skillfully through the maze of multistate corporate tax codes. Rapidly develop a working knowledge of both multistate tax compliance and related planning opportunities. With the rate of change, you can’t afford to be out-of-date with your knowledge of this critical tax area.

The barriers to doing business across state lines have significantly decreased in recent years. However, this creates additional issues for taxpayers and their preparers in determining where and when they have nexus in a state which would require them to file either state income tax or sales tax returns. This class will not only help equip you in learning the various ways that states define and enforce nexus but also in how to determine when your company or client has nexus in a state, thus requiring the filing of tax returns.

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Taxation Partnership & LLC Taxation: Advanced Issues

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Nichols Patrick

8 hours Taxation

Date: 11/14/2017 (PHX) Course Code: PTAI Webcast Code: PTAIW

Recommended CPE Credit:

Level: Advanced Discussion Leader: Ed Zollars

Partnership and LLC Core Tax Issues from Formation Through Liquidation

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Surgent

8 hours Taxation

Date: 7/12/2017 (PHX) Course Code: PLTI Webcast Code: PLTIW

Recommended CPE Credit:

Level: Intermediate Discussion Leader: Robert Gilwee

Passive Activities & Rental Real Estate Income Tax Issues

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Phoenix Beach

8 hours Taxation

Date: 8/15/2017 (PHX) Course Code: PARE Webcast Code: PAREW

Recommended CPE Credit:

Level: Intermediate Discussion Leader: J. Patrick Garverick

This comprehensive training is designed to get the accountant up to speed quickly with the complex passive activity loss (PAL) rules that apply to certain investments in trades or businesses and rental activities. The cornerstone of

Practical Tax Tips and Techniques for Closely Held Businesses (8-11:30)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: AICPA

4 hours Taxation

Date: 1/11/2018 (PHX) Course Code: CL4CHTX Webcast Code: CL4CHTXW

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Recommended CPE Credit:

Level: Intermediate

This program covers allocation of basis in debt, step up in basis upon transfer, disguised sales, abandonment of partnership interest, special allocations of income and deductions, reallocation of depreciation among partners, reporting income from forgiveness of indebtedness, determining an LLC member’s self-employment income, and more. This is the program that gets participants ready to help their clients plan partnership and limited liability company transactions to minimize taxes.

As they gain more experience, staff are expected to take on more complex assignments with minimal supervision. The course is designed to be a step above a mere preparation seminar, including a deeper study into critical areas of formation, special allocations of income and deductions, basis calculations and implications of recourse and nonrecourse debt, basis step-up under §754 on transfer of an ownership interest, distributions, self-employment tax issues, and termination/liquidation of the LLC.

the course is the in-depth coverage of the detailed tax law and regulations applicable to passive activities under IRC §469 and how and when the 3.8% net investment income tax under §1411 applies. Please Note: Phoenix Beach webcast course materials cannot be printed. The most recent version of Adobe Reader (available as a free download) is needed to open the manual, which allows highlighting and notations. If a printed version is desired, you may contact the CPE department at ascpacpe@ascpa.com at least two weeks in advance of the course to purchase a copy for $25.

Provide insightful recommendations for the challenges faced by your closely held business clients. Employ smart business decisions that will minimize the tax burden, not only on the business, but also on the owners. The concepts are uniquely laid out in the course to allow you to easily and quickly identify those tax-saving strategies that fit your client’s situation.

Discussion Leader: Brian Gosline

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Taxation Preparing Complex 1040s Producer: Nichols Patrick

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Date: 1/22/2018 (PHX)

Recommended CPE Credit:

Course Code: PCR Webcast Code: PCRW

For many clients, tax simplification is only an empty promise from politicians. This program is designed for the accountant who is ready to handle the most complex individual client’s income tax preparation.

8 hours Taxation Level: Intermediate Discussion Leader: Ed Zollars

Preparing Form 1041: Understanding the Basics Producer: Nichols Patrick

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 8/10/2017 (PHX)

8 hours Taxation

Course Code: PF41 Webcast Code: PF41W

Level: Intermediate

Protecting Your Client from Tax Return Identity Theft (12:30-4)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: AICPA

4 hours Taxation

Date: 2/12/2018 (PHX)

Discussion Leader: Ed Zollars

Recommended CPE Credit:

Level: Intermediate

Course Code: CL4TRF Webcast Code: CL4TRFW

Discussion Leader: William Murphy

Real Estate Partnerships: Get In, Get Out, Get Taxed

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Nichols Patrick

Recommended CPE Credit:

Date: 6/12/2017 (PHX)

8 hours Taxation

Course Code: REPG Webcast Code: REPGW

Level: Intermediate

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Discussion Leader: Ed Zollars

Properly filing income tax returns for trusts and estates involves a complete understanding of Form 1041 and the underlying law that governs the reporting of the trust or estate’s activities. This program is meant to introduce accountants who are comfortable with income taxation of individuals to the issues that arise when performing tax compliance engagements for trusts and estates. The course book, following Form 1041 and related schedules, will present a practical guide to dealing with engagements to prepare trust and estate income tax returns, as well as serve as the core knowledge for CPAs looking to then move on to planning in the trust and estate income tax arena.

Identity theft has become a serious issue with clients and practitioners alike. Sixty-three percent of CPAs who answered the 2015 tax software survey conducted by The Tax Adviser and Journal of Accountancy said at least one of their clients was a victim of tax identity theft in the 2015 filing season. This course will provide examples of the ramifications of data loss and how it impacted the practitioner and the client. This course will cover best practices for your firm to protect firm and client data. In the event that a breach does occur, learn the steps to take to remedy the situation and prevent the problem from happening again.

Taxation specific to the real estate industry is replete with special tax laws that are complex and associated with the real estate industry. The current tax laws and regulations may determine the profitability when acquiring and disposing of real property. Special tax laws have been promulgated to mitigate the tax burdens, which in turn may determine returns on investment in real property. The partnership entity is the most commonly used form of ownership when acquiring or constructing real property. The seminar explores how partnership taxation applies in many areas of the real estate industry.

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Taxation Real Estate Tax Boot Camp Producer: Surgent

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 4/27/2018 (PHX)

8 hours Taxation

Course Code: RETC Webcast Code: RETCW

Level: Intermediate

Red Flag Issues: Areas the IRS Attacks in Examination

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Nichols Patrick

8 hours Taxation

Date: 1/23/2018 (PHX) Course Code: RFI Webcast Code: RFIW

Discussion Leader: William Eskin

Recommended CPE Credit:

Level: Intermediate Discussion Leader: Ed Zollars

Reviewing Individual Tax Returns: What Are You Missing? (12:30-4)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: AICPA

4 hours Taxation

Date: 11/15/2017 (PHX) Course Code: CL4ITRM

Recommended CPE Credit:

Level: Intermediate Discussion Leader: Robert Thelen

Reviewing Partnership Tax Returns: What Are You Missing? (8-11:30)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: AICPA

4 hours Taxation

Date: 1/9/2018 (PHX) Course Code: CL4PTRM

64 • 2015-16 CPE Resource Catalog

Recommended CPE Credit:

Level: Intermediate Discussion Leader: Stephen Renberg

This course is a ‘deep dive’ into all things real estate tax related for the mid-level practitioner moving into this complex area. You will deepen your understanding of the complex considerations and strategies that individuals must navigate in acquiring, holding, managing, constructing, and disposing of real estate. You will leave the course able to navigate critical issues associated with the relevant returns and plan strategically for your company or clients.

Based on recent areas of IRS activity, this course will look at various topics that have been problematic for taxpayers or where the IRS has indicated a special interest. This course will detail cases and rulings that outline areas of conflict, emphasizing the key areas of IRS attack on taxpayer positions. This course will outline how the CPA can counsel clients in these areas to strengthen the taxpayers’ case in the event of examination.

Join us as we discuss the common errors practitioners make on individual tax returns that are often missed by review staff. The intent is to sharpen skills for reviewers by examining case studies and discussing issues where additional information from the client may be warranted and areas of tax law where proper treatment requires additional analysis and information. Multiple issues will be discussed including passthrough K-1s, home office issues, hobby losses, rental property, hiring spouses, depreciation, §179 issues, amortization and more! This course follows a highly illustrative case study format to increase participant comprehension and retention.

Join us as we discuss the common errors practitioners make on partnership tax returns that are often missed by review staff. The intent is to sharpen skills for reviewers by examining case studies and discussing issues where additional information from the client may be warranted and areas of tax law where proper treatment requires additional analysis and information. Multiple issues will be discussed including income, deductions, K-1 reporting, and more! This course follows a highly illustrative case study format to increase participant comprehension and retention.

Save Time – Register Online – www.ascpa.com

Taxation Reviewing S Corporation Tax Returns: What Are You Missing? (12:30-4)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: AICPA

4 hours Taxation

Date: 1/9/2018 (PHX) Course Code: CL4STRM

Recommended CPE Credit:

Level: Intermediate Discussion Leader: Stephen Renberg

S Corporation Core Tax Issues from Formation Through Liquidation

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Surgent

8 hours Taxation

Date: 7/13/2017 (PHX)

Recommended CPE Credit:

Level: Intermediate

Course Code: SCTI Webcast Code: SCTIW

Discussion Leader: Robert Gilwee

S Corporations: Advanced Issues

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Nichols Patrick

Recommended CPE Credit:

Date: 11/13/2017 (PHX)

8 hours Taxation

Course Code: SCAI Webcast Code: SCAIW

Level: Intermediate

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

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA Date: 12/8/2017 (PHX) Course Code: STSB Webcast Code: STSBW

Save Time – Register Online – www.ascpa.com

Discussion Leader: Ed Zollars

Recommended CPE Credit:

8 hours Taxation Level: Intermediate

Join us as we discuss the common errors practitioners make on S corporation tax returns that are often missed by review staff. The intent is to sharpen skills for reviewers by examining case studies and discussing issues where additional information from the client may be warranted and areas of tax law where proper treatment requires additional analysis and information. Multiple issues will be discussed including income, deductions, K-1 reporting, and more! This course follows a highly illustrative case study format to increase participant comprehension and retention.

As they gain more experience, staff are expected to take on more complex assignments with minimal supervision. The course is designed to assist experienced staff to take the next step by taking a deeper analysis into critical issues affecting present S corporation clients. Discussions utilizing real life examples allow for group analysis, discussion, and problem solving. Updated for impacts of the Protecting Americans Against Tax Hikes (PATH) Act of 2015.

From advising the client as to the appropriateness of an S election, to proper preparation of the Form 1120S and Schedule K-1, to liquidation of the S corporation, this program provides thorough coverage of Subchapter S. Related code sections, regulations, rulings, and court decisions are included and/or cited and explained. The program covers all the special knowledge needed to serve the S corporation client and its owners, including comprehensive coverage of any tax law changes and their planning implications.

Solid tax planning strategies are essential for your corporate and small business clients. Join us as we explore state-of-the-art planning ideas and tax-saving strategies to keep more of your client’s money in their pockets. We’ll answer the tough questions and show you what strategies are best for your clients as a result of the most recent tax reform.

Discussion Leader: Douglas Van Der Aa

2017-18 CPE Resource Catalog • 65

Taxation Smart Tax Planning Strategies for Individuals (8-11:30)

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190

Producer: AICPA

4 hours Taxation

Date: 11/15/2017 (PHX) Course Code: CL4CYCT Webcast Code: CL4CYCTW

Social Security and Medicare: Maximizing Retirement Benefits (12:30-4) Producer: AICPA Date: 11/6/2017 (PHX) Course Code: CL4SSM Webcast Code: CL4SSMW

Social Security, Medicare and Prescription Drug Requirement Benefits: What Every Baby Boomer Needs to Know Now Producer: Surgent Date: 2/1/2018 (PHX)

Recommended CPE Credit:

Level: Intermediate Discussion Leader: Robert Thelen

Member Discount Fee (Before 5/31/2017): $119 Member Fee: $140 Nonmember Fee: $190 Recommended CPE Credit:

4 hours Taxation Level: Intermediate Discussion Leader: Michael Blackburn

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Taxation Level: Basic Discussion Leader: Diane Lapon

Course Code: SSRB Webcast Code: SSRBW

Targeted 1040 Forms Update for the Occasional Tax Preparer

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Surgent

8 hours Taxation

Date: 2/14/2018 (PHX) Course Code: CASU Webcast Code: CASUW

Recommended CPE Credit:

Other Credit: EA Level: Intermediate Discussion Leader: Wiliam Taylor

66 • 2017-18 CPE Resource Catalog

Make sure your clients are protecting themselves from the onslaught of higher taxes. Get the latest techniques for building and conserving wealth through proactive tax-planning and investment strategies. Completely updated for tax law changes, this course will bring you upto-date on the latest strategies which will keep more money in the hands of your clients and make you look like a hero!

Our Social Security system provides retirement, disability, and survivor benefits to millions of Americans. The long-term future of Social Security and Medicare is uncertain, triggering concerns for many workers who are now paying into the system. Attend this course to learn about FICA, the Medicare tax, and more. You will cover real-world situations and use the tools provided to advise your clients to make optimal decisions when it comes to Social Security and Medicare.

Social Security seems poised for changes in benefits and eligibility age. The leading edge of the baby boomer generation has already reached retirement age. Financial and tax planners can expect increased demand for strategies that dovetail Social Security with other retirementand estate-planning objectives. This course provides tax and financial planning professionals with both the background information on the Social Security system and the strategies clients will need in dealing with Social Security, and the myriad of all the other related retirement planning issues.

Many individuals casually prepare a few income tax returns for family members, friends, or acquaintances. Many of such preparers are professionals in industry; and not in full-time tax preparation. The manual is designed to provide a preparation update to the casual preparer and has been updated for impacts of the Protecting Americans Against Tax Hikes (PATH) Act of 2015. The manual involves not only new tax rules for the current year, but also understanding how the new and old rules apply to 2016 tax forms. The up-to-date review of important tax form changes will be invaluable to attendees who prepare tax returns for individuals.

Save Time – Register Online – www.ascpa.com

Taxation Tax Favored Health Care Plans after the ACA Producer: Phoenix Beach

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

Date: 7/11/2017 (TUC)

8 hours Taxation

Course Code: TFHP1

Level: Intermediate

Date: 8/15/2017 (PHX)

Discussion Leader: J. Patrick Garverick

Course Code: TFHP2 Webcast Code: TFHP2W

Tax favored health care plans are one of the major fringe benefits offered by businesses to their employees. After the enactment of President Obama’s signature health care law (i.e. Affordable Care Act (ACA)), the requirements to offer employee health insurance as well as maintaining group health insurance plans were

Taxation of Individuals Living Abroad and Foreign Nationals Living in the U.S.

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: AICPA Date: 7/18/2017 (PHX) Course Code: TILA Webcast Code: TILAW

The Top 50 Mistakes Practitioners Make and How to Fix Them: Individual Tax and Financial Planning Producer: Surgent Date: 7/19/2017 (PHX)

Recommended CPE Credit:

8 hours Taxation Level: Basic Discussion Leader: Andrew Brajcich

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400 Recommended CPE Credit:

8 hours Taxation Other Credit: EA Level: Intermediate

Course Code: INBB Webcast Code: INBBW

Discussion Leader: Pamela Davis-Vaughn

Top 10 Tax Issues in Dealing with LLCs and Partnerships

Member Discount Fee (Before 5/31/2017): $255 Member Fee: $300 Nonmember Fee: $400

Producer: Surgent

8 hours Taxation

Date: 4/24/2018 (PHX) Course Code: LP10 Webcast Code: LP10W

Recommended CPE Credit:

significantly modified. Any employer in noncompliance with the Market Reforms of the ACA could be subject to a $36,500 per year, per employee excise tax. The cornerstone of this course is the comprehensive discussion of the different tax favored health care plans available and how they are affected by the ACA. Please Note: Phoenix Beach webcast course materials cannot be printed. The most recent version of Adobe Reader (available as a free download) is needed to open the manual, which allows highlighting and notations. If a printed version is desired, you may contact the CPE department at ascpacpe@ascpa.com at least two weeks in advance of the course to purchase a copy for $25.

Advocate for your clients who live abroad and protect their assets from excessive taxation. As your clients become increasingly global in their employment, investment, and retirement opportunities, their tax exposure becomes more complex, placing expectations on you to guide them through the multinational tax matrix. Learn about the tax issues facing U.S. citizens living overseas and foreign nationals living in the United States. Explore tax issues related to cross-border employment, business, and investment activities and discover new strategies to minimize the potential for double taxation by two or more countries. The best laid plans of mice and men often go astray; the same is true for taxpayers. Every practitioner has been confronted with a client who had a different twist on a tax idea. This course focuses on the law in order to break down 50 situations in which a taxpayer has attempted to push one of these ideas. The study of the law underlying the tax mistakes made will assist practitioners in satisfying their professional standards of practice and will help you in preparing Form 1040.

Partnerships and LLCs involve unique problems that require careful attention. This course covers selected critical tax issues that practitioners need to know when working with partnerships and limited liability companies, with a focus on planning opportunities and pitfalls.

Other Credit: EA Level: Intermediate Discussion Leader: Susan Smith

Save Time – Register Online – www.ascpa.com

2017-18 CPE Resource Catalog • 67

68 • 2017-18 CPE Resource Catalog

Save Time – Register Online – www.ascpa.com

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2015-16 CPE Resource Catalog • 69

Arizona State Board CPE Requirements R4-1-453. Continuing Professional Education A. Measurement Standards. The Board shall use the following standards to measure the hours of credit given for CPE programs completed by an individual registrant. 1. A class hour shall consist of a minimum of 50 continuous minutes of instruction and a half class hour shall consist of a minimum of 25 continuous minutes of instruction. CPE credit shall be given in half-hour increments for periods of not less than one class hour. Credit shall not be allowed for repeat participation in any seminar or course during the registration period. 2. Courses taken at colleges and universities apply toward the CPE requirement as follows: a. Each semester – system credit hour is worth 15 CPE credit hours, b. Each quarter – system credit hour is worth 10 CPE credit hours, and c. Each noncredit class hour is worth one CPE credit hour. 3. Each correspondence program hour is worth one CPE credit hour. 4. Acting as a lecturer or discussion leader in a CPE program, including college courses, may be counted as CPE credit. The Board shall determine the amount of credit on the basis of actual presentation hours, and shall allow CPE credit for preparation time that is less than or equal to the presentation hours. A registrant may only claim as much preparation time as is actually spent for a presentation. Total credit earned under this subsection for service as a lecturer or discussion leader, including preparation time may not exceed 40 credit hours of the renewal period’s requirement. Credit is limited to only one presentation of any seminar or course with no credit for repeat teaching of that course. 5. Writing and publishing articles or books that contribute to the accounting profession may be counted for a maximum of 20 hours of CPE credit during each renewal period. a. Credit may be earned for writing accounting material not used in conjunction with a seminar if the material addresses an audience of certified public accountants, is at least 3,000 words in length, and is published by a recognized third-party publisher of accounting material or a sponsor. b. For each 3,000 words of original material written, the author may earn two credit hours. Multiple authors may share credit for material written. 6. A registrant may earn a combined maximum of 40 hours of CPE credit under subsections (A)(4) and (5) above during each renewal period. 7. A registrant may earn a maximum of 20 hours of CPE during each renewal period by completing introductory computer-related courses. Computer-related courses may qualify as consulting services pursuant to subsection (C). B. Programs that Qualify. CPE credit may be given for a program that provides a formal course of learning at a professional level and contributes directly to the professional competence of participants. 1. The Board shall accept a CPE course as qualified if it: a. Is developed by persons knowledgeable and experienced in the subject matter, b. Provides written outlines or full text, c. Is administered by an instructor or organization knowledgeable in the program, and d. Uses teaching methods consistent with the study program. 2. The Board shall accept a correspondence program which includes online or computer based programs if the sponsors maintain written records of each student’s participation and records of the program outline for three years following the conclusion of the program. 3. An ethics program taught or developed by an employer or co-worker of a registrant does not qualify for the ethics requirements of subsection (C)(4). C. Hour Requirement. As a prerequisite to registration pursuant to A.R.S. § 32-730(C) or to reactivate from inactive status pursuant to A.R.S. § 32-730.01, a registrant shall complete the CPE requirements during the two-year period immediately before registration as specified under subsections (C)(1) through (C)(5). For registration periods of less than two years CPE may be prorated, with the exception of ethics.

ing services with a minimum of 16 hours in the subject areas of accounting, auditing, or taxation. 3. A registrant shall complete a minimum of 16 of the required hours: a. In a classroom setting, b. Through an interactive live webinar, or c. By acting as a lecturer or discussion leader in a CPE program, including college courses 4. A registrant shall complete four hours of CPE in the subject area of ethics. The four hours required by this subsection shall include a minimum of one hour of each of the following subjects: a. Ethics related to the practice of accounting including the Code of Professional Conduct of the American Institute of Certified Public Accountants, and b. Board statutes and administrative rules. 5. A registrant shall report total CPE hours completed for the registration period. Hours that exceed the number required for the current registration period may not be carried forward to a subsequent registration period. Any CPE hours completed to vacate a suspension for nonregistration or for noncompliance with CPE requirements may not be used to meet CPE requirements for the registration period. 6. As a prerequisite to reactivate from retired status or reinstate from cancelled, expired, relinquished or revoked status, an applicant shall complete up to 160 hours of CPE during the four-year period immediately before application to reactivate or reinstate. For periods of less than four years CPE may be prorated, with the exception of ethics. a. An applicant shall complete a minimum of 50 percent of the required hours in the subject areas of accounting, auditing, taxation, business law, or consulting services with a minimum of 32 hours in the subject areas of accounting, auditing or taxation. b. An applicant shall complete a minimum of 32 hours of the required hours: i. In a classroom setting, ii. Through an interactive live webinar, or iii. By acting as a lecturer or discussion leader in a CPE program, including college courses. c. An applicant shall complete eight hours of CPE in the subject area of ethics. The eight hours required by this subsection shall include a minimum of one hour of each of the following subjects. The following subjects shall be completed during the two-year period immediately preceding application for reactivation or reinstatement: i. Ethics related to the practice of accounting including the Code of Professional Conduct of the American Institute of Certified Public Accountants; and ii. Board statutes and administrative rules. D. Reporting: An applicant for reinstatement, a registrant who is subject to an audit, or a registrant completing their registration must report the following details about their completed CPE: 1. Sponsoring organization; 2. Number of CPE credit hours; 3. Title of program or description of content; and 4. Dates attended. E. In addition to the information required under subsection (D), an applicant for reinstatement from cancelled, expired, relinquished or revoked status, or a registrant subject to a CPE audit pursuant to subsection (G) shall provide evidence of completed CPE as required to be maintained by subsection (F). F. CPE Record Retention: A registrant shall maintain for three years from the date their registration application was dated as received by the Board and provide the Board upon request the following documents: course outlines and certificates of completion that include registrant’s name, course provider or sponsor, course title, credit hours, and date of completion.

1. A registrant whose last registration period was for two years shall complete 80 hours of CPE.

G. CPE audits: The Board, at its discretion, may conduct audits of a registrant’s CPE and require that the registrant provide the CPE records that the registrant is required to maintain under subsection (F) to verify compliance with CPE requirements.

2. A registrant shall complete a minimum of 50 percent of the required hours in the subject areas of accounting, auditing, taxation, business law, or consult-

H. The Board may grant a full or partial exemption from CPE requirements on demonstration of good cause for a disability for only one registration period.

70 • 2017-18 CPE Resource Catalog

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CPE Policies and Information For up-to-date CPE policies and information, visit our Website at www.ascpa.com Event Times Full Day Schedule

Unless otherwise stated: Registration and breakfast begins at 7:30 a.m. Seminars begin promptly at 8:00 a.m. and end at 3:30 p.m. All full-day seminars include refreshment breaks and lunch. Half-Day Schedule

Seminars run from either 8:00-11:30 a.m. or from 12:30- 4:00 p.m. Include either breakfast or an afternoon snack.

Fees Only ASCPA members and their non-CPA staff that are part of our 100% Club pay the member fees. All other registrants pay the nonmember fees. Payment is due upon registration. Please check the CPE Calendar for detailed fee information.

Discounts The Arizona Society of CPAs offers a CPE discount plan for early registrations to ASCPA members and their non-CPA staff who are NOT CPAs. In order to receive the discount, the registration form and fee must be received in the ASCPA office by May 31. The 15% discount applies only to selected seminars (Refer to the CPE Calendar for fees). The full price must be paid for course changes made after May 31.

Walk-in Registrations You are welcome to attend any of our sessions. Full payment for ASCPA events is due at the time of registration.

Canceled Seminars by Society ASCPA holds the right to cancel a seminar. When the Society cancels a seminar, you will receive a full refund. In the event the seminar is canceled, ASCPA is not responsible for penalties incurred by registrants who must cancel travel arrangements.

Event Confirmations A confirmation is emailed indicating the course name, date, times and location. It also serves as a convenient CPE record. If you have not received confirmation of registration within a few days of sending your registration form or registering online, please contact the Society CPE department at ascpacpe@ascpa.com or call (602) 324-6847.

Course Materials Participants receive course materials either as a hard copy for in-person sessions or a PDF document for webcasts. We can provide extra copies of course materials for a $25 fee. If you would like additional copies, please contact the CPE department at ascpacpe@ascpa.com one week prior to the course. Webcast materials will be available two days prior to the event. Once webcast materials are made available, no refunds are issued.

No Shows If you do not attend the event, refunds are not issued. Participants will receive the course materials.

Canceled Seminars by Registrant Cancellations will be assessed a $25 cancellation fee when canceled less than two weeks prior to the seminar. Submit via phone at (602) 252-4144, by Save Time – Register Online – www.ascpa.com

email to ascpacpe@ascpa.com. When a cancellation is submitted, event fees will be refunded in the original payment method or place don account by request. A full refund is offered if the cancellation is submitted at least two weeks prior to the course. Webcast and webinar materials will be provided as a download two days prior to the session. No refund is issued once webcast materials are distributed to participants.

Substitutions You may substitute another individual if you are unable to attend the seminar at any time before the event. Please notify the Society office via phone at (602) 252-4144, or at ascpacpe@ascpa.com as soon as possible. Note: A nonmember substitute will be charged the nonmember fee(s), when substituting for a member.

Transfers Transferring to another course request may be requested via phone at (602) 252-4144 or at ascpacpe@ascpa.com prior to the date of the seminar. Note: Transfers made after May 31 will pay the full registration fee. Any additional fees incurred will be due prior to attending the seminar. A refund will be made if the new course costs less than the one registered for previously.

Webcast/Webinar Information & Policies Checkpoint questions will be issued throughout the entire webcast/webinar to monitor attendance. Partial credit will be given for partial attendance. Note: If you experience technical difficulty during a webcast/webinar, please email ascpacpe@ascpa.com before the end of the webcast/webinar, and we will gladly transfer you to another event.

Certificates of Attendance A Certificate of Attendance will be provided for each seminar or conference attended. Your certificate will be emailed within 3 business days of the seminar date. Certificates are also available for download in your CPE Tracker. Certificates should be accumulated and retained for personal record keeping.

Record Keeping A CPE Transcript of courses taken at the ASCPA will be emailed prior to the renewal date. Members can also access their CPE transcripts at any time using www.ascpa.com. Contact ascpacpe@ascpa.com for assistance.

No Smoking Allowed The ASCPA complies with the Smoke-Free Arizona Act prohibiting smoking in office buildings and work areas including meeting rooms, employee lounges, classrooms and private offices.

No Firearms Allowed No firearms are allowed in the ASCPA office pursuant to A.R.S. Section 4-229.

No Pets Allowed No pets are allowed in the ASCPA office unless they meet ADA requirements as a service animal.

No Children Allowed No children are allowed at ASCPA meetings and events unless specifically stated in the marketing material 2017-18 CPE Resource Catalog • 71

Facilities ASCPA LEARNING CENTER 4801 E. Washington St. Phoenix, AZ 85034 602-252-4144, Fax: 602-252-1511 (in state toll free) 888-237-0700 ASCPA Offices are located on the southeast corner of 48th Street and Washington Street. The main entrance and parking are on the south side of the building. From Tucson: I-10 to AZ-143 North via Exit 153A toward Sky Harbor Airport. Take the Washington Street exit and turn east (right) on Washington Street. Turn south (right) on 48th Street and enter on south side of the building. From Flagstaff: I-17 to I-10 East via Exit 200A toward Tucson. Merge on to the 202 Red Mountain Freeway east and take the Washington Street / AZ-143 South exit. Take the Washington Street exit and keep left at the fork to East Washington Street. Continue on Washington Street and turn south (right) on 48th Street and enter on south side of the building.

PHOENIX ARIZONA BILTMORE RESORT 2400 E Missouri Avenue, Phoenix, AZ 85016 602-955-6600 Take the I-10 to 51 North. Exit east on Highland to 24th Street. Proceed north on 24th Street through Camelback Road and turn east on Thunderbird Trail (Missouri). Resort will be at the end of the residential street just past the golf club. BLACK CANYON CONFERENCE CENTER (BCCC) 9440 North 25th Avenue, Phoenix, AZ 85021 602-944-0569 Take I-17 to Dunlap. Exit east on Dunlap and turn north (left) on 25th Avenue. Center is ¼ mile north of Dunlap on west (left) side of 25th Avenue. Facility is walking distance from the Courtyard by Marriott (Phoenix North). Center is approximately 25 minutes from the airport. DESERT WILLOW CONFERENCE CENTER (DWCC) 4340 East Cotton Center Blvd. Suite 100, Phoenix, AZ 85040 602-431-0001 Take I-10 and exit at Broadway Road. Turn left onto Broadway Road and left onto South 48th Street. Turn right onto East Cotton Center Boulevard, pass through one roundabout and Desert Willow will be on your right. DOUBLETREE GUEST SUITES 320 North 44th Street, Phoenix, AZ 85008 602-225-0500 (Recommend this hotel when attending programs at the ASCPA Learning Center. Ask for Smart Cookie Rate.) From the 202 Red Mountain Freeway, south on the 44th Street exit. Hotel is on the north/west corner of 44th Street and Van Buren. From the I-10, merge onto the 143 North toward Sky Harbor Airport. Take the Washington Street exit and turn left heading west to 44th Street. Turn north on 44th Street to Van Buren. Hotel is on the northwest corner of 44th Street and Van Buren. TEMPE CENTER FOR THE ARTS 700 W. Rio Salado Pkwy, Tempe, AZ 85281 480-350-2822 From the 202 Red Mountain Freeway East, take the Priest Drive exit and turn right, make a left at Rio Salado Pkwy and continue on Rio Salado, the Tempe Center for the Arts is on the left. 72 • 2017-18 CPE Resource Catalog

PHOENIX CONVENTION CENTER 100 N. 3rd St., Phoenix, AZ 85004 602-262-6225 Take Washington Street east and turn right on 3rd Street. FLAGSTAFF DOUBLETREE BY HILTON FLAGSTAFF 1175 West Route 66, Flagstaff, AZ 86001 928-773-8888 Take I-17 to Route 66 and turn west. Hotel is 1/4 mile on the left. PRESCOTT HASSAYAMPA INN 122 E. Gurley St., Prescott, AZ 86301 928-778-9434 Take Highway 69, as it enters Prescott it turns into Gurley St. The hotel will be on the right. TUCSON DOUBLETREE BY HILTON TUCSON – Williams Center 5335 East Broadway, Tucson, AZ 85711 250-745-2700 From I-10 westbound: Exit at the Broadway-Congress ramp. Make a right at the bottom of the ramp and head East. Continue through town for seven miles. The DoubleTree is on the left/north side of Broadway. YUMA HILTON GARDEN INN YUMA PIVOT POINT 310 N. Madison Ave., Yuma, AZ 85364 928-783-1500 Take I-10 west to I-8 W. Take Exit 2 (16th St.). Exit left on 16th St. to 4th Ave. Turn right on 4th Ave. to 1st St. Turn right on 1st St. to Madison Ave. and turn left. ARIZONA WESTERN COLLEGE 2020 South Avenue 8E, Yuma, AZ 85365 College Community Center (Building 3C) Take I-95 to South Avenue 8E and go south. In ½ mile, stay left onto Otondo Drive. Follow the signs to Building 3C.

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