Spring 2018 - Florida CPA Today | Volume 34, Number 2 by Florida Institute of CPAs

SPRING 2018 | VOLUME 34, NUMBER 8

2018 LEGISLATIVE SESSION

Advocacy At Work For You PAGE 14 Jonathan Zachem Confirmed to Lead DBPR

PAGE 16 Get to Know your Board of Accountancy

PAGE 20 IRS: Using Third Party Collection Program

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ADMINISTERED BY:

CONTENTS PRESIDENT/CEO Deborah L. Curry, CPA, CGMA EDITORIAL COMMITTEE Ryan A. Myers, CPA, chair William C. Quilliam, CPA, vice chair Keith C. Blackman, CPA David J. Hochsprung, CPA Douglas E. Day, CPA David S. Holland, CPA Lynda M. Dennis, CPA Michael S. Kridel, CPA Troy Y. Manning, CPA All articles submitted to Florida CPA Today are subject to technical review, Editorial Committee review, space availability, and editing requirements and restrictions. Florida CPA Today publishes letters to the editor in its Members’ Forum. For information about the guidelines, visit www.ficpa.org/letterstoeditor. Statements expressed herein are those of the identified authors and not necessarily those of the Florida Institute of Certified Public Accountants, Inc. (FICPA), nor should statements be considered endorsements of products, procedures or otherwise. The FICPA reserves the right to reject any editorial material or paid advertising that does not meet Florida CPA Today criteria or detracts from its ethical and professional standards. Florida CPA Today is published quarterly by the Florida Institute of Certified Public Accountants, Inc., 3800 Esplanade Way, Suite 210, Tallahassee, FL 32311. Telephone: (850) 224-2727 or (800) 342-3197. Visit our website at www.ficpa.org. This magazine is provided to members of the FICPA. No specific amount of your dues, either expressed or implied, is for this publication. This magazine is not available for purchase by either FICPA members or nonmembers. For display advertising information, contact the FICPA Marketing Department at (850) 224-2727, Ext. 270. © 2018 by the Florida Institute of Certified Public Accountants, Inc. All rights reserved. Reproduction in whole or part is prohibited without the express written consent of the FICPA.

10 COVERSTORY

2018 Legislative Session Advocacy At Work For You

Photo Credit: Tim Wheeler, Trew Media Inc.

FEATURES

DEPARTMENTS

Jonathan Zachem Confirmed to Lead DBPR

Get to Know your Board of Accountancy

IRS: Using Third Party Collection Program

PARTNER CONTENT

The Growing Threat of Cybercrime

President’s Message

Chair’s Message

News Briefs

Staff Reports

DOR Update

CPAs in the Spotlight

Marketplace

Visit issuu.com/ficpa to access and download the digital version of Florida CPA Today.

SPRING 2018 | FLORIDA CPA TODAY

PRESIDENT’S MESSAGE

Understanding the Constitution Revision Commission and What It Means for You This year, Floridians will head to the polls to not only decide who will represent them in Tallahassee, but also vote on a number of amendments to the state’s constitution itself. With wide-ranging implications that could affect Florida’s citizens and businesses for decades to come, it’s critical that CPAs stay informed on these issues.

As President of the FICPA, I will be providing updates on the progress of the amendments throughout the year to make sure you’re prepared to vote in November. If you have any questions or thoughts to share, please let me know. HISTORY

DEBORAH L. CURRY CPA, CGMA

With wide-ranging implications that could affect Florida’s citizens and businesses for decades to come, it’s critical that CPAs stay informed on these issues. As President of the FICPA, I will be providing updates on the progress of the amendments throughout the year to make sure you’re prepared to vote in November. 4

FLORIDA CPA TODAY | SPRING 2018

In 1968, Florida voted to institute the Constitution Revision Commission (CRC). The CRC is made up of 37 commissioners, appointed by various members of Florida’s executive, legislative, and judicial branches of government, and meets every 20 years to review the Florida constitution. Its goal is to make sure the constitution is relevant and effective given current and future demands. PROCESS

A total of 103 proposals were brought forth by the Commissioners. Of those, 25 proposals have been approved for a final vote by the CRC when they meet again in April. Final, adopted proposals to Florida's Constitution will be on the 2018 General Election ballot; the CRC has a deadline of May 10, 2018 to submit its final report and proposals to the Florida Secretary of State. Of the 25 proposals approved for a final vote, below are two proposals that may be of particular interest to the CPA profession, with explanations from the CRC: Proposal 6 — Judicial interpretation of statutes and rules

“This proposal requires a state court or an administrative law judge to interpret a state statute or rule de novo in litigation between an administrative agency and a private party and not merely defer to the administrative agency’s interpretation.” Proposal 29 — Employment eligibility verification requirements

“This proposal creates a new section of Article X of the Florida Constitution to require employers to use the federal Employment Authorization Program, also known as E-Verify, or face significant penalties. The proposal also gives sweeping, and possibly unconstitutional, powers to the Department of Business and Professional Regulation to conduct unannounced inspections and interviews of all employees and managers.” You can view all of the original and active proposals being considered by the CRC, and contact the Commissioners directly, at www.flcrc.gov. Stay tuned to the FICPA for continued updates on the progress of these amendments.

2017-2018 CONSTITUTION REVISION COMMISSION (CRC)

HOW A CRC PROPOSAL BECOMES LAW

A ROADMAP TO REVISING FLORIDA’S CONSTITUTION

PROPOSED CONSTITUTIONAL AMENDMENTS

CRC FINAL VOTE ON PROPOSALS

PUBLIC PROPOSALS

Submitted by: • Website • Public Hearings • Email • Mail

COMMISSIONER PROPOSALS

PROPOSALS ARE REVIEWED

And considered in the appropriate committee

OCT. 6, 2017

Deadline to submit public proposals

FULL COMMISSION

Votes to consider Public Proposals (10 votes required)

STYLE & DRAFTING COMMITTEE

Prepares proposals for the ballot

CRC will consider public input on proposals prior to final vote, including public hearings

FULL COMMISSION

CRC holds final vote to place proposals on Florida’s 2018 General Election Ballot

FLORIDA SECRETARY OF STATE CRC proposals must be filed by May 10, 2018 for ballot placement

FAILS

Proposal does not advance, but may be filed by a Commissioner

PASSES

Filed with moving Commissioner as sponsor

FLORIDA VOTERS CONSIDER CRC PROPOSALS

2018 GENERAL ELECTION (NOVEMBER 6)

CRC proposals that secure at least 60% voter approval become law and officially revise the Florida Constitution Source: FLCRC.GOV

SPRING 2018 | FLORIDA CPA TODAY

CHAIR’S MESSAGE

Building an Organization for the Future Being a membership-based organization means that the FICPA’s future depends on growth — not only in terms of our size, but also in the ways we serve and connect with our members.

As workforce demographics continue to shift and technology alters the way CPAs work, our organization has to be prepared to offer value to members in new ways. We have an opportunity to not just meet these challenges, but leverage them to build a stronger and more robust FICPA — one that isn’t simply reacting to change, but anticipating and leading it. To this end, the FICPA is increasing our focus in meeting with our members to hear your experiences, the challenges you face, and your insights on issues facing the profession. We are excited to hear your input and build a strong and relevant association for the future. COUNCIL STRATEGY SESSION

ALAN WEST CPA, CGMA

You have the opportunity to put your expertise, skills and passion to good use with 29 committees to choose from. Serving on a FICPA committee is one of the best ways to strengthen leadership skills, play an influential role in shaping the future of the profession and grow your network with other professionals around the state. Sign up today ficpa.org/committees.

FLORIDA CPA TODAY | SPRING 2018

In January, the FICPA Council met at its annual strategy session in Miami to discuss how to grow with our membership into the future. We heard from Sarah Sladek, CEO of XYZ University, about recruiting and retaining younger members. We discussed the need to build a more collaborative, community-focused organization, and how to provide more value to new members and younger generations without losing sight of core values that have underpinned our success over the years. I look forward to taking the insight and inspiration from this weekend and building an even better FICPA experience for our members. HAVE A VOICE

As a member, you have the opportunity to put your expertise, skills and passion to good use with 29 committees to choose from. Serving on a FICPA committee is one of the best ways to strengthen your leadership skills, play an influential role in shaping the future of the profession and grow your network with other professionals around the state. Look for the Committee Selection Brochure via email during the month of April. The deadline to sign-up to serve is Friday, April 20. LEARN, CONNECT, AND ACHIEVE AT THE MEGA CPE CONFERENCE

The annual MEGA CPE Conference is FICPA’s biggest event of the year, and I look forward to seeing you June 13-16 at Disney’s Contemporary Resort in Orlando for this year’s edition. The 2018 event will once again feature industry-leading speakers and networking opportunities, all in a world-class, family-friendly setting. I hope you’ll join me in Orlando this year. LOOKING AHEAD

As I reflect back on the past nine months, I am proud of what we have accomplished and where we are headed as a membership-based organization. I am honored to have the opportunity to serve as your chair and proud to be a member of an organization whose members contribute so much. I look forward to bringing you all that we have planned this year and beyond as we grow and build the FICPA together.

2018-2019

COMMITTEES SIGN UP TODAY!

www.ficpa.org/committees DEADLINE: Friday, April 20, 2018

BRING OUT THE LEADER IN YOU!

June 13-16, 2018 Disney’s Contemporary Resort Orlando and Simulcast | CPE: Up to 40* FICPA’s BIGGEST CPE EVENT OF THE YEAR

Held at one of the biggest vacation destinations in the country! Sign up for a dedicated track focused on Employee Benefit Plans, State Taxes, and Young CPAs.

NETWORK AND CONNECT

Take the opportunity to connect with over 500 finance professionals, fellow CPAs, and more than 50 sponsors, vendors and exhibitors.

GET THE TOOLS & NETWORKS YOU NEED TO SUCCEED Plan your own agenda over the four days with immersive comprehensive training, wide-ranging sessions, & keynote addresses from experts in the field.

ficpa.org/megacpe

The Mega CPE Conference is FICPA’s premier learning and networking experience, designed to give you the tools and networks you need to succeed. Attend in person or join us via online simulcast. Hone your skills by choosing sessions from the Employee Benefits Track or State Tax Track, included with your Mega CPE Conference registration. Also held at Mega CPE Conference, the Women’s Leadership Summit provides business women of all industries with opportunities to network and advance their leadership skills. * Earn up to 32 live CPE credits and get up to 8 bonus online CPE with your registration. Choose the “Mega Buy” to get our best value on CPE credit and get 40 hours for less. Book your stay today at mydisneygroup.com/ficpa2018 or call 407-939-4686.

SPRING 2018 | FLORIDA CPA TODAY

NEWS BRIEFS

FICPA UPDATE

FICPA NOTICE

NewsFlash: Redesigned with Members in Mind

Official Notice — Annual Meeting of FICPA Members

In compliance with Article III and Article XI, Section 6 of the FICPA Bylaws, be it known that the Annual Meeting of the Members will be held at 10:00 a.m. on Thursday, June 14, 2018, at Disney’s Contemporary Resort (in conjunction with the Mega CPE Conference) in Orlando, FL. A Regular Meeting of the FICPA Council will immediately follow the Annual Meeting. FICPA SCHOLARSHIP FOUNDATION NOTICE

Official Notice — FICPA Scholarship Foundation Annual Meeting Example of the redesigned NewsFlash e-newsletter

NewsFlash is the FICPA’s weekly e-newsletter, featuring updates from our headquarters along with a curated selection of headlines and news for CPAs in Florida. It’s just one of the ways we keep our members connected to the FICPA and the profession. Long-time subscribers will notice that we recently updated the look and feel of NewsFlash in order to bring you the news and updates you need, in the most efficient and effective way possible. Don’t miss a beat — subscribe today to take advantage of this essential member benefit.

In compliance with Article II, Section 5 of the Bylaws of the FICPA Scholarship Foundation, be it known that the Annual Meeting of the Members and Board of Trustees will be held on Wednesday, June 13, 2018 at Disney’s Contemporary Resort (in conjunction with the Mega CPE Conference) in Lake Buena Vista, Florida immediately following the FICPA Scholarship Foundation Board of Trustees’ Meeting.

FICPA NOTICE

A Member-Focused FICPA Experience In recent months, we have been focused on developing a strategy to make sure the FICPA experience is as valuable as it can be for our members. We’re undergoing several institutional changes that we know will make it easier for you to find the FICPA resources you trust and depend on.

In the coming weeks, we’ll be launching an all-new website, built around technology that will allow us to serve you more efficiently and effectively. We’re re-evaluating our services and products to make sure we’re providing you with all of the leadership training, mentoring, and career advancement opportunities you may need. And we’ll continue to grow our membership with a renewed focus on listening to our younger members and future CPAs. We look forward to growing the FICPA into the future, together with you.

FLORIDA CPA TODAY | SPRING 2018

NEWS BRIEFS

COMPANY NEWS

Spoor Bunch Franz Merges with Major Accounting Firm

Tampa-based Firm Recognized as a Top 100 CPA Firm

One of Tampa Bay’s most accomplished and rooted accounting agencies has merged with yet another major accounting firm in just a two-year span. Strawn, Marshall, Cunningham, Condon & Sweat join SBF team. COMPANY NEWS

CPA Firm Opens New Office on the Treasure Coast

L to R: Clark, Woods, Pence, Mangan

The certified public accounting firm of Caler, Donten, Levine, Cohen, Porter & Veil, P.A. (CDL) announces the opening of their Stuart office (850 NW Federal Highway, Suite 121, The Nexus at Stuart). The 30-year old firm, headquartered in West Palm Beach, will provide a variety of CPA services to meet the needs of individuals, families and businesses on the Treasure Coast.

LEGISLATIVE UPDATE

Joe Gruters Running for Senate and Appointed to Amtrak Board of Directors FICPA member Joe Gruters announced his candidacy for State Senate in District 23. Gruters was also appointed by President Trump to the Amtrak Board of Directors for the remainder of a five-year term expiring October 4, 2022.

Schellman & Company, LLC (Schellman), a Tampa-based firm and leading provider of attestation and compliance services, was named one of the largest CPA firms in the United States by Accounting Today. Previously unranked, Schellman’s annual revenue of nearly $50 million earned the company the 89th spot in the latest “Top 100 Firms” report, along with the distinction of being the youngest company among the ranked firms. COMPANY NEWS

Local Accounting Firms Announce Merger and Promotion

Effective February 15, 2018, the partners of Garcia and Garcia CPA PA from Miami, Florida merge into Alberni Caballero & Fierman LLP.

Joe Gruters

SPRING 2018 | FLORIDA CPA TODAY

Photo Credit: Tim Wheeler, Trew Media Inc.

2018 LEGISLATIVE SESSION

ADVOCACY AT WORK FOR YOU Putting the Pieces Back Together BY JUSTIN A. THAMES, DPL, DIRECTOR OF GOVERNMENTAL AFFAIRS

shift to gun rights and school safety after the tragic school shooting that occurred in Parkland, Florida. For more than a week the Capital city was ground zero for a national debate about the important steps that policy makers would need to take to prevent such a tragedy from ever happening again.

In the midst of a national spotlight shining on the #MeToo movement, lawmakers rightly focused their attention to protecting victims of sexual misconduct and instituting stronger sexual harassment rules to be followed by those in the legislative process. But, the spotlight would soon quickly

Tensions were high for the remainder of session as budget negotiations between the Governor, House, and Senate continued to drag on. With time running out of the 60 day legislative clock, Senate President Negron and House Speaker Corcoran had no choice but to extend session for the final vote on the stateâ&#x20AC;&#x2122;s annual budget and tax cut package. An agreement was finally reached and session would adjourn with an roughly an $89 billion budget that included $400 million for school safety, more than $20 million for hurricane relief, and $171 million in tax cuts.

he Florida Legislature started out the 2018 legislative session with a daunting task of balancing a budget in the aftermath of a devastating hurricane. Little did they know that more devastation and challenges lay ahead. From the beginning, it was anything but a typical start to the legislative session. While lawmakers held hearings on the recovery efforts of Hurricane Irma, a sexual misconduct scandal shook the Capitol to its core resulting in the resignation of two prominent state Senators, including the Chairman of the Senate Appropriations Committee.

FLORIDA CPA TODAY | SPRING 2018

WORKING OVERTIME FOR LOCAL GOVERNMENT CPAs

Several bills were introduced during session attempting to make significant policy changes that would have impacted CPAs who work with local governments. For starters, House Bill 11 by Representative Larry Metz would have required CPAs performing local government audits to provide a separate examination report on whether a local government's financial report was in agreement with the annual audit; redefined who was eligible to serve on a local government audit committee; imposed additional reporting requirements to be submitted as part of the auditor selection process, an affidavit prepared by the Chair of the governing body; and instituted stricter guidelines that related to the auditor selection. The FICPA worked

alongside its State and Local Government Committee to resolve several concerns in the bill raised by practitioners. The bill ultimately failed to pass, but the Institute foresees that the changes in the bill will most likely be revived by future legislatures. Two other bills that the FICPA spent considerable time on this session were House Bill 1019 (HB1019) by Representative Mike LaRosa and a provision initially included in House Bill 243 that would later be added to the annual tax package. Of greatest concern to members preparing annual audits for local governments, HB1019 reduced the statutory mandated deadline for the completion of the annual audits from 9 to 6 months. This provision was taken out of the bill at the request of the FICPA, and the underlying bill would eventually fail to pass.

In the last day of the regularly scheduled session, an amendment was added onto the stateâ&#x20AC;&#x2122;s annual tax package that would have required a county or school district seeking to levy a discretionary sales surtax through referendum to undergo a performance audit by a CPA. The original amendment would have required the performance audit to be conducted for the entire county government or school district and not just the specific program related to the surtax. As the measure had already been negotiated by both the House and Senate, changing the language to limit the scope to a program specific performance audit took extensive effort by the FICPA and members of the State and Local Government Committee. Due to those efforts, an amendment was added to address the concerns of the FICPA and limit the scope of the performance audits.

BY THE NUMBERSâ&#x20AC;Ś

During each legislative session, the FICPA works to identify legislation that either directly impacts the profession or has the potential to do so if amended. More than 3,100 bills were filed this session, the most bills filed in the last decade, but only 200 bills would eventually pass. Adding to the number of bills that the FICPA tracked during session, more than 2,700 amendments were filed. Once again this year, the FICPA tracked more than 500 bills that contained language that had the potential to affect the profession in some way.

3,192 = TOTAL NUMBER OF BILLS FILED THIS SEASON 553

number of bills containing the word "audit"

STATE AND HOUSE BILLS

843

number of bills containing the word "tax"

FILED

200

number of bills containing the term "CPA"

PASSED FIRST CHAMBER

500

number of bills that FICPA tracked

PASSED BOTH CHAMBERS

Concurrent Resolutions............................11.............................. 3..................................................................... 3 Resolutions (one chamber)....................101........................... 91................................................................... 0 General Bills.....................................................1654....................... 331................................................................. 165 Local Bills..........................................................65............................ 32................................................................... 29 Joint Resolutions..........................................28............................ 2..................................................................... 1 Memorials.........................................................19............................. 3..................................................................... 1 Appropriation Projects..............................1314........................ 0..................................................................... 0

TOTALS

3192 462

200*

*One Chamber Resolutions Not Included

Page 10 photo, L to R: Representative David Richardson, CPA D-Miami Beach, Representative Joe Gruters, CPA R-Sarasota, Representative Cyndi Stevenson, CPA R- St. Augustine, Justin Thames

SPRING 2018 | FLORIDA CPA TODAY

L to R: Representative Michael Bileca R-Miami. Top Right: Representative Cyndi Stevenson, CPA R-St. Augustine. Bottom Right: Representative David Richardson, CPA D-Miami Beach, Representative Joe Gruters, CPA R-Sarasota. Photo Credit: Tim Wheeler, Trew Media Inc.

Special Thanks to our CPA Legislators! We appreciate all your support of the CPA profession. The FICPA is proud of all the great work you do for the state of Florida and our members! VACANCIES FILLED ON BOA AND FICPA PRIORITIES FUNDED IN THE BUDGET

After the untimely death of longtime FICPA and Board of Accountancy member Jim Lane and the departure of another Board member after being elected to a local school board, the FICPA advocated for the appointment of two of its members in the months leading up to the 2018 legislative session. On December 21, 2017, Governor Scott appointed Dr. Steve Platau of the University of Tampa Michelle Maingo of EY, and re-appointed the public member of the Board Tracy Keegan. Although appointed, confirmation by the Senate Ethics and Elections Committee and full membership of the Senate was required and the FICPA was fully engaged to ensure 12

FLORIDA CPA TODAY | SPRING 2018

that the appointees were successfully approved. On March 8, the Senate voted unanimously to confirm all three Board Appointees. As the legislature crafted the state's annual budget, the FICPA advocated for specific items funded by the license fees of CPAs to be included in the budget. The spending authority for the Clay Ford Minority Scholarship Fund and the Department of Business and Professional Regulation’s Unlicensed Activity Campaign, which are funded by a $10 and $5 portion of each license fee, respectively, have to be enacted each session by the legislature and approved by the Governor. In the past, Governor Scott has vetoed proviso language specifying that funds collected from CPAs to fund the DBPR’s Unlicensed Activity Campaign be used to

educate the public on the dangers of using an unlicensed professional to perform their accounting services that can only be performed by a CPA. The proviso language was included this year, but only allows the department to use the funds for enforcement and not for the traditional public service announcements as in year’s past. On March 16, Governor Scott signed the budget which included the funding authority for the Clay Ford Minority Scholarship and the Unlicensed Activity Campaign. JUSTIN A. THAMES, DPL is the Director of Governmental Affairs for the FICPA. Justin also administers the activities & issues of the Florida CPA/PAC program. He is a graduate of Leadership Florida Connect Program, a member of the Florida Association of Professional Lobbyists, and a Designated Professional Lobbyist (DPL).

Make your voice heard â&#x20AC;&#x201D; SUPPORT THE CPA/PAC.

This dues renewal cycle, stand with our profession and make a voluntary contribution to the Florida CPA/PAC. Donating to the Florida CPA/PAC is the most effective way to ensure you have a voice in the political process. Your donations go directly towards vetting, educating, and electing pro-CPA, pro-business candidates who understand the issues affecting our profession. We carefully research and interview every candidate we support so that your dollars go towards supporting positive legislative change. And with multiple membership tiers and ways to give, we make it easy for you to make a difference this November. MEMBERSHIP TIERS: Trendsetter: $500 or more Pacesetter: $250 Committee of 100: $100 Sustaining: $50 Active: $25

VISIT FICPA.ORG/PAC TO DONATE TODAY Please note: contributions are strictly voluntary and are not deductible for federal tax purposes. The Florida CPA/PAC is an entity completely separate from the FICPA. The Florida CPA/PAC is supported solely by the voluntary contributions of members of the FICPA and others. SPRING 2018 | FLORIDA CPA TODAY

DBPR REPORT

Jonathan Zachem Confirmed to Lead DBPR As our state continues to grow, we can expect to see new and exciting ideas. As regulators, we must always be mindful of creating an environment that fosters economic development and technological innovation while maintaining health and safety standards. BY SUELLEN WILKINS, DBPR DIRECTOR OF COMMUNICATIONS

uring the 2018 Legislative Session, the Florida Senate confirmed the appointment of Jonathan Zachem as Secretary of the Florida Department of Business and Professional Regulation (DBPR). Governor Rick Scott announced Zachem’s appointment in June 2017.

“DBPR is often on the front lines of supporting new and existing businesses across our state,” Gov. Scott said in a press release. “With his leadership experience at DBPR, Jonathan understands the importance of reducing burdensome regulations while helping our job creators and families. I know he will be a great leader as we continue to work together to make Florida the most business-friendly state in the nation.” Zachem, a native Floridian, has served the State of Florida for more than six years. He began his career at DBPR in 2014 as the Chief Attorney for the Division of Pari-Mutuel Wagering before becoming the Division’s Director later that year. In that role, Zachem was the chief regulator of the pari-mutuel industry and coordinated rule development and agency action to ensure industry compliance. Most recently, Zachem served as DBPR’s Deputy Secretary of Business Regulation, where he oversaw the Divisions of Alcoholic Beverages and Tobacco; Hotels and Restaurants; Pari-Mutuel Wagering; and Condominiums, Timeshares and Mobile Homes. As Deputy Secretary, he provided expert testimony before legislative committees and worked with the industries under the Department’s purview of business regulation. Before working with DBPR, Zachem served in the Prosecution Services Unit for the Florida Department of Health, where he worked with the Board of Medicine to ensure and protect the health and safety of Florida residents and visitors. Zachem earned his bachelor’s degree at the University of Florida, his master’s degree from the University of South Florida and his law degree from Barry University School of Law. 14

FLORIDA CPA TODAY | SPRING 2018

How did you spend your free time growing up? How do you enjoy spending it now?

I enjoy exercising and being active. Growing up in Fort Lauderdale I played football, was involved in Boy Scouts and loved doing almost anything outdoors. I still do, but now I include my wife and children. Please tell us about your family.

My beautiful wife, Betty, and I were married in 2010. We have three sons, ages 2, 3 and 5; they really keep us hopping. What advice would you give 20-year-old Jonathan Zachem, or other up-and-coming professionals?

Develop short-term and long-term goals. They keep you focused on your path, but don’t be disappointed if your long-term goals change as you work toward them. Have you had role models in your life, and what have you learned from them?

I have. Most of my role models have been those who’ve helped others develop and grow. I’ve learned the satisfaction that comes through the accomplishments of someone you’ve guided along the way.

What are the most important lessons working in state government has taught you?

Be sure to gather all the facts possible before establishing a position, and be open to input from all parties. Serving as DBPR Secretary is a tremendous professional achievement. What kind of person does it take to successfully serve in this position?

DBPR touches the lives of millions of Floridians and visitors to Florida, so serving as Secretary comes with a tremendous amount of responsibility. Our mission is to license efficiently and regulate fairly. This means we must balance new and innovative methods of licensing with regulatory reform that spurs business growth. As DBPR’s leader, I’m responsible for establishing the agency’s culture and vision, and for providing my team with the tools necessary to achieve that vision. In my time with the Department I’ve gained a great deal of experience and knowledge regarding the industries we regulate. However, the success we’ve achieved during the past year wouldn’t be possible without the dedication of the almost 1,900 employees who serve dutifully each day. What have you enjoyed most, and what’s been the most difficult, about serving as DBPR Secretary?

I’ve enjoyed seeing the positive outcome we create when assisting licensees and others who’ve approached our agency with issues and challenges. It’s rewarding to be able to help those who work in regulated businesses and professions comply with the law and achieve success. The most difficult time for me was during Hurricane Irma. The storm had a significant impact on our employees throughout the state. Many were without power and some

were forced to evacuate, not knowing what to expect when they returned. In the days following Irma, our team — while sorting through their own affairs — worked tirelessly to support the state’s efforts toward economic recovery. As I visited the areas impacted by Irma and saw the devastation firsthand, I could not have been prouder of our team’s efforts.

Transcripts at cheetah-speed Pull multiple years of transcripts in as little as 2 minutes. Free.

Politically, it’s already been a busy year for our state. Looking down the road, what do you think are Florida’s most important challenges?

As our state continues to grow, we can expect to see new and exciting ideas. As regulators, we must always be mindful of creating an environment that fosters economic development and technological innovation while maintaining health and safety standards. SUELLEN WILKINS, is Director of Communications for the Florida Department of Business and Professional Regulation. She earned her bachelor’s degree in English from Florida State University and has 20 years’ experience in marketing and communications. Wilkins was employed in the private sector as Editor for the Florida Institute of CPAs and Managing Editor for the Florida Dental Association. She is a member of the Florida Society of Association Executives.

855-616-7305 CanopyTax.com/special

VELORIA KELLY GUIDES DIVISION OF CERTIFIED PUBLIC ACCOUNTING Veloria Kelly is Director of the Florida Department of Business and Professional Regulation’s Division of Certified Public Accounting and Executive Director of the Florida Board of Accountancy. Kelly has served the State of Florida since 1984, beginning as a clerical worker for the Department of Health and Rehabilitative Services (now Children and Family Services). She then spent 15 years with the Florida Department of Agriculture and Consumer Services’ Division of Plant Industry before transferring to DBPR in March of 2000. After serving in an acting capacity, Kelly was appointed Director of the Division of Certified Public Accounting in February of 2007 and the Board of Accountancy (BOA) unanimously approved her appointment. She also serves on the American Institute of Certified Public Accounting’s State Board Committee and as the BOA’s Communications Officer and Liaison to the National State Boards of Accountancy. Kelly is a lifelong Floridian who calls Gainesville home. She attended Santa Fe Community College and the University of Florida, majoring in business administration. She has served on the steering committee for the United Way of North Central Florida and has volunteered with various community organizations, including the Alachua County School Board. Kelly has one son and one grandson. When she’s not working, she enjoys spending time with family, reading, cooking, and gardening. SPRING 2018 | FLORIDA CPA TODAY

Get to Know Your

BOARD OF ACCOUNTANCY Take 3 with the Board of Accountancy

The Florida Board of Accountancy established by law under Florida Statute 473 consists of nine members. Seven members are CPAs and two who are consumer members. Board members are appointed by the Governor and subject to confirmation by the State Senate. Their stated mission is â&#x20AC;&#x153;to promote consumer protection by ensuring that certified public accountants and firms meet and adhere to the statutory requirements for licensure.â&#x20AC;? The FICPA, on behalf of its members and the profession, works alongside the Board each year to ensure that there is regulatory framework that is efficient, effective and fair in safeguarding the public and fulfilling public policy and regulatory functions and requirements.

FLORIDA CPA TODAY | SPRING 2018

Name one new thing you have learned about the CPA profession from serving on the Board?

DAVE DENNIS, CPA, CHAIRMAN What motivated you to serve on the Board of Accountancy?

Serving as President of the FICPA gave me a heightened perspective on how out of step Florida was with the rest of the country, with experience and education for licensure and with Peer Review. Knowing that the Board of Accountancy balances protecting the public and regulating its licensees fairly, I wanted the opportunity to influence what changes I could from a rule making and discipline perspective for both our profession and the citizens we protect. The one area we have not made significant progress on is Peer Review. While we have implemented Laws and Rules for Peer Review, the Peer Review requirements in Florida do a worse job of protecting the public than any state except Delaware. This is something that must change.

I don't know if you can say that I learned this, but it has certainly been affirmed in my tenure. The overwhelming majority of CPA's do the right thing at the right time in the right way, even when no one is looking or listening. That is why the CPA profession has the respect of the public. Notwithstanding this, there is a minuscule cross section of licensees that need regulatory oversight and discipline. We purposely hear all discipline at the start of each meeting so that the applicants for licensure sitting in the audience are reminded that through their career, they should always do the right thing at the right time in the right way. If you could have dinner with someone from the past or present, who would it be and why?

Jesus. I should clarify that, with all due respect to fellow Board member Socorro, I am referring to the son of a carpenter who lived 2,000 years ago. The chance to meet with the person who has impacted more people than any other single person in history, who teaches forgiveness, who teaches love over hate would be a dinner date I would relish.

TRACY KEEGAN, VICE CHAIR

DR. BUD FENNEMA, CPA

MICHELLE MAINGOT, CPA

What motivated you to serve on the Board of Accountancy?

I wanted to gain a better understanding of how our profession was regulated and to give back to it to the extent that my academic experience helped regulate in that area.

I am looking forward to the chance to work for all of those in our great profession in the state of Florida and the people that our profession serves.

It is an absolute pleasure to serve on the Board of Accountancy. I have worked in and around the profession and licensees my whole career and have the utmost respect for the profession. Serving with the other members of the board to guide and serve CPAs across the state of Florida is incredibly rewarding. Name one new thing you have learned about the CPA profession from serving on the Board?

The one thing I have learned while serving on the board is that regardless of the credentials behind your name, everyone is human and we all deal with life's challenges. It's been so great to serve with a board that approaches each situation with compassion and understanding. If you could have dinner with someone from the past or present, who would it be and why?

I wish I could have had dinner with Billy Graham. He was such an influence in my life as a child and just seemed to be so grounded with how to approach and enjoy every minute of his life, including putting what's most important first and giving the right perspective to the little things.

Name one new thing you have learned about the CPA profession from serving on the Board?

The devil is in the details. No CPA who hasnâ&#x20AC;&#x2122;t served on the board could possibly comprehend how much detail it takes to regulate the profession. If you could have dinner with someone from the past or present, who would it be and why?

Abraham Lincoln, because of the wisdom and humor that he exhibited in the face of incredible adversity.

Name one new thing you have learned about the CPA profession from serving on the Board?

The Board and the staff supporting it work with a high degree of diligence and fairness. The regulation of our profession is in good hands. If you could have dinner with someone from the past or present, who would it be and why?

My husband, Chris. He is my greatest supporter and is always my first choice to share dinner.

"We need to make sure the path to becoming a CPA in Florida is fair and attracts graduates to our state." â&#x20AC;&#x201D; Mindy Rankin, CPA

CONTACT THE FLORIDA BOA DIVISION OF CERTIFIED PUBLIC ACCOUNTING 240 NW 76th Drive, Suite A, Gainesville, FL 32607 Telephone: (850) 487-1395 Facsimile: (352) 333-2508 Web: myfloridalicense.com/dbpr SPRING 2018 | FLORIDA CPA TODAY

DR. STEVE PLATAU, CPA, ESQ.

MINDY RANKIN, CPA

DAVID SKUP, CPA

What motivated you to serve on the Board of Accountancy?

I am always trying to serve the public. One of my professors in college told me that being a CPA was about serving the public and I took that to heart.

I've been licensed for over forty years and while I've served on various committees from time to time, I felt like it was time I gave something more back to the profession — particularly in Florida where I've spent thirty years of my career.

The chance to give back to the profession through service and assist in the rulemaking that is critical to the permanent whitewater we experience as the pace of change accelerates in the profession. Name one new thing you have learned about the CPA profession from serving on the Board?

The dedication of the Board staff is impressive. My interactions with the Board had been limited before going on the Board. The team that administers our CPA licensure is effective, efficient and dedicated to giving the highest quality service to its constituents. If you could have dinner with someone from the past or present, who would it be and why?

Thomas Jefferson — it would be fascinating to hear from a leader of the time what the words of those early documents meant and how those documents would apply to today’s world.

FLORIDA CPA TODAY | SPRING 2018

Name one new thing you have learned about the CPA profession from serving on the Board?

I have learned that it is critical for us as a profession to become more diverse and continuously add to our total number of licenses in the state of Florida. We need to make sure the path to becoming a CPA in Florida is fair and attracts graduates to our state. If you could have dinner with someone from the past or present, who would it be and why?

I would like to have dinner with the Commissioner of Major League Baseball, Rob Manfred. I have some ideas that I would like to share with him, and I would encourage him to integrate more opportunities for women in major league baseball operations. With analytics becoming more important in professional sports, I think there is an opportunity for CPAs to make an impact.

Name one new thing you have learned about the CPA profession from serving on the Board?

I had never been to a Board meeting prior to joining the Board so I wasn't exactly sure what to expect. I've seen a significant number of people who want to represent our profession to the best of their ability and to make sure new applicants and new CPAs do the same. To the new applicants I would say this — complete your applications carefully and accurately and you'll be fine! If you could have dinner with someone from the past or present, who would it be and why?

My parents. My dad died while I was young and I haven't been able to see him for almost 50 years. I'd also like to have dinner with Jack Brooks — Jack was the CPA at Deloitte who gave me my first shot at a career and I'd just like to say thanks one more time!

JESUS SOCORRO, CPA

STEVE VOGEL, ESQ.

What motivated you to serve on the Board of Accountancy?

What motivated me to serve on the Board of Accountancy was a desire to be part of a regulatory body that makes a meaningful impact with respect to the protection of investors and other parties throughout the state of Florida and beyond, as well as being part of an organization that serves to positively guide students and young incoming CPAs as they embark upon their professional lives.

My law practice includes the representation of CPA firms including large national firms to solo practitioners in the state of Florida. This practice included (prior to joining the BOA) representing CPAs in disciplinary matters before the BOA. I am drawn to public service and I believe that my background and legal practice would provide a positive impact and compliment the work of the BOA. Thus, allowing me to serve the public in a substantive area that I am comfortable.

Name one new thing you have learned about the CPA profession from serving on the Board?

Every CPA has his or her own story. While rules will be applied to everyone, all facts and circumstances must be thoughtfully evaluated before conclusions are made that impact a personâ&#x20AC;&#x2122;s livelihood. A Board of Accountancy decision on just one person could set precedent and have cascading effects on people and the profession statewide. If you could have dinner with someone from the past or present, who would it be and why?

I would have dinner with Jack Welch, so that I can understand directly from him how he effectively managed General Electric, with all its geographies and business units, throughout so many years.

MOTIVATED TO SERVE BY: "The chance to give back to the profession through service and assist in the rulemaking that is critical to the permanent whitewater we experience as the pace of change accelerates in the profession." â&#x20AC;&#x201D; Dr. Steve Platau, CPA, Esq.

Name one new thing you have learned about the CPA profession from serving on the Board?

During my service on the BOA I have learned that the CPA profession (like the legal profession) is constantly changing. Accounting, Auditing standards and regulatory issues that impact the profession require ongoing education for those engaged in the practice of accounting. If you could have dinner with someone from the past or present, who would it be and why?

I would like to have dinner with James Madison to hear his view/vision for the United States at the time he co-authored the Federalist Papers and how it compares to the present day.

SPRING 2018 | FLORIDA CPA TODAY

IRS: Using Third Party Collection Program Who’s on first? Outside Debt Collectors and Delinquent Tax

BY RUSSELL F. DUNN, CPA, MS TAX, CGMA

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NicklausCHF-294 Florida CPA Today March 2018-1.indd 2

or the third time in recent history, the US Congress has authorized the IRS to implement a relationship with private collection agencies (PCAs) to provide services in collection of “inactive tax receivables”.1 Many tax practitioners represent taxpayers to resolve the issue of delinquent taxes. These practitioners must be aware of the existence of these PCAs and the differences between working with the vendors versus bona fide IRS collections personnel.

FLORIDA CPA TODAY | SPRING 2018

with Kyphosoliosis requiring

2/15/18 1:09 PM

AUTHORITY OF THE PCAs

The first private debt collection (PDC) program began in 2005 and ended in 2009. The authority to enter into a “qualified tax collection contract” has been codified under IRC Section 6306 (The Internal Revenue Code of 1986, as amended). This law grants authority to PCAs to locate and contact taxpayers specified by the IRS. The PCAs can request full payment of a specific amount of tax. Should the taxpayer not pay in full the requested amount, the PCA is authorized to offer an installment agreement for the full payment of the tax for a time period not to exceed five years. The PCA is also authorized to obtain specific financial information from the taxpayer. As a condition of receiving a contract, these agencies must respect taxpayer rights including, among other things, abiding by the consumer protection provisions of the Fair Debt Collection Practices Act. TAX RECEIVABLES EXEMPTED FROM ASSIGNMENT TO PCAs UNDER THE CODE

Receivables that are subject to a pending or active offer-in-compromise or installment agreement will not be assigned to a PCA. Also, taxpayers who are deceased, under the age of 18, in a designated combat zone, or who are the victim of a tax-related identity theft are not to assigned to a PCA. Additional taxpayers and/or circumstances barring an assignment to a PCA include taxpayers currently under examination, litigation, criminal investigation, or levy, as well as those taxpayers currently exercising their right of appeal of an IRS action.

TAXPAYER ADVOCATE SERVICE — 2017 ANNUAL REPORT TO CONGRESS

The Taxpayer Advocate, Nina E. Olsen, in her Annual Report to Congress published as Number One, under the heading of “Most Serious Problems” Private Debt Collection. The three concerns in this report were that the program is not generating net revenues, the implementation of the program is inconsistent with the law, and the program burdens taxpayers experiencing economic hardship. The Executive Summary provides the harsh statistics that for the Fiscal Year 2017 the program generated $6.7 million of payments from taxpayers while costing

$20 million. The $20 million includes $19 million of program costs and $1 million in commissions paid to PCAs. Recurring costs are estimated to be $17 million annually. IRC section 6306(e) provides for 25% of the amount collected to be used to pay for the costs of services performed under contract and 25% to fund a special compliance personnel program account under IRC Section 6307. The Section 6307 program referred to allows for the hiring, training and employment of employees such as field collections officers or similar employees employed to collect taxes using the automated collection system (ACS) or an equivalent replacement system.

Doctors and Nurses Help Cure Sick Children... Along with the Help of CPAs and Wealth Managers.

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Lacy , 3, diagnosed with a brain

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and chemotherapy

NicklausCHF-294 Florida CPA Today March 2018-1.indd 3

tumor, has undergone 9 surgeries

2/15/18 1:09 PM

SPRING 2018 | FLORIDA CPA TODAY

Practitioners must be aware of the existence of PCAs and the differences between working with the vendors versus bona fide IRS collections personnel. DIFFERENCES IN ENFORCEMENT

The PCAs do not have the same standards as IRS employees with regard to a forbearance of collection action due to economic hardship. This occurs because the amount of the monthly installment by the PCA does not have to take into consideration IRS Collections standards. Also, the PCAs cannot offer an installment agreement beyond five years, though an IRS employee can make such an offer. An IRS employee can make a recommendation to a taxpayer to consider filing an offer in compromise whereas a PCA cannot. ECONOMIC HARDSHIP

Taxpayer’s have the right to not pay a delinquent tax if such payment results in an economic hardship. Economic hardship occurs when the taxpayer is unable to pay reasonable basic living expenses.2 PCAs do not have to adhere to these guidelines. Taxpayers have entered into installment agreements through PCAs that would be above the amounts that IRS collections personnel would deem allowable based upon the IRS Collections standards. PRACTITIONER CONSIDERATIONS

Practitioners should determine whether a PCA has been assigned to collect delinquent tax from their clients. If a PCA has been assigned to the taxpayer, the practitioner should, after filing a 22

FLORIDA CPA TODAY | SPRING 2018

properly executed, IRS Form 2848, Power of Attorney and Declaration of Representative (one for each spouse for a married filing joint tax return) make a written request to “opt out” of this PCA arrangement. This request must be made in writing to the private collection agency, according to the IRS website. A prudent practitioner should provide a “carbon copy” of this letter to the IRS, certified mail, return receipt requested. By returning the collections matter to the IRS, the practitioner will retain their client’s rights to be afforded the full considerations allowable under the Internal Revenue Code, administrative law, as well as case law. IRC Section 6306(c)(2)(A) defines “inactive tax receivable” as any tax receivable if (i) at anytime after assessment, The Internal Revenue Service removes such receivable from the active inven-

tory for lack of resources or inability to locate the taxpayer, (ii) more than 1/3 of the period of the applicable statute of limitation has lapsed and such receivable has not been assigned for collection to any employee of the Internal Revenue Service, or (iii) in the case of a receivable which has been assigned for collection, more than 365 days has passed without interaction with the taxpayer or a third party for the purposes of furthering the collection of such a receivable. Treasury Regulation Section 301.6343-1.

RUSSELL F. DUNN, CPA, MS TAX, CGMA, a former IRS Revenue Agent, is a Florida CPA who was graduated from Hofstra University, Hempstead, NY with a BBA in Public Accounting. He was also graduated from Florida International University (FIU) with a Master of Science, Taxation (MST). He is a tenured faculty member at Broward College and has been an adjunct faculty member at Florida Atlantic University and FlU, where he was voted Best Professor in the Executive Master of Science in Taxation program. He concentrates his practice in IRS Controversy and he also provides CPE for the FICPA. He enjoys spending time with his family and he competes in inshore and offshore sailboat racing.

Giving Children Healthy Futures is the Only Priority at Nicklaus Children’s Hospital.

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NicklausCHF-294 Florida CPA Today March 2018-1.indd 1

Jayden , 3, was diagnosed with cancer of the right eye and has required surgery, chemotherapy and radiation

2/15/18 1:09 PM

Are you prepared if an employee

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Employees sue their employers every day in the United States. Due to Fair Employment Practice Agency prosecution of state and local employment laws and the Equal Employment Opportunity Commission’s (EEOC) rigorous enforcement of federal laws, employment practices liability continues to be a serious exposure for all businesses—including CPA firms!

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SPRING 2018 | FLORIDA CPA TODAY

ENDORSED PROGRAM

THE GROWING THREAT OF

CYBERCRIME BY CHRISTOPHE RÉGLAT, PRESIDENT & CEO, COAXIS INTERNATIONAL

emember when cybercrimes were the exclusive work of high-tech thieves, those computer geniuses who knew how to code before surreptitiously initiating their attacks? Now, high-tech criminals aren’t the only ones creating havoc on the web. Sadly, traditional, low-tech crooks also are finding it increasingly easy to prosper in today’s cybercrimefor-hire businesses. 2017 included a number of major cybersecurity incidents. The illegal activity was as varied as it was far-reaching – global ransomware, the Equifax breach, an attack on HBO resulting in compromising information about actors and intellectual property, threats to Wi-Fi encryption and attacks on critical U.S. infrastructure. Experts say that the depth and breadth of cyberattacks still is increasing. CPAs and the CPA profession, by its very nature, are prime targets for cybercrime. Couple this with cybercrime becoming a prevalent weapon for traditional criminals, and the need for every CPA firm to remain prepared and protected is clear.

Florida ranked as No. 1 in the U.S. for average yearly growth in reported cybercrimes. — Website Builder Expert’s report on U.S. Cybercrime Losses 24

FLORIDA CPA TODAY | SPRING 2018

FLORIDA CYBERSECURITY FACTS

A recent survey of industry professionals, released by the Florida Center for Cybersecurity and Gartner Inc. reported companies in Florida experienced an eighteen percent increase in data breaches in 2016. The survey of Florida’s digital security landscape also shared the following findings: • Florida ranks No. 3 in the nation for cybercrime incidents • Florida companies are behind in cybersecurity preparedness • Most of the state’s 2016 data breaches were due to human error • Florida’s positive economic outlook and abundance of data-driven systems, make it an especially attractive target for cybercrime More recently, an analysis of government and private-sector data from Website Builder Expert’s report on U.S. Cybercrime Losses, ranked Florida as No. 1 in the U.S. for average yearly growth in reported cybercrimes. The report cited the state’s older, less technically-confident population was a key factor attracting cybercriminals. 2018 TRENDS

CPAs continue to focus on being the expert professional resource for financial management, administration, and reporting for their business and individual clients. As CPAs serve an expanded business consultative role,

continued commitment and awareness of threats and best practices for prevention of cybercrime are crucial. 2018 cybersecurity trends of note include; • Cyberattacks within Encrypted Web Traffic – increase in complex malware (software intended to damage or disable computers & systems) • The Internet of Things (IoT) – the continuous connection of stationary and portable IoT devices, including automobiles, makes a variety of interconnected data (personal, financial, health, and video) subject to exposure and misuse • Mobile Devices – as CPAs increase frequency of working remotely, the exposure from unprotected mobile devices (laptops, tablets, and smartphones) connecting to the firm’s network across unsecured Wi-Fi connections poses significant cybersecurity threats • Email Attacks – cybercriminals are doing research on key personnel to perpetrate “spear-phishing” emails, which look and sound authentic, and are often responded to quickly and willingly by the victim recipient of the phishing email. • Free Software and Services – typically the use of no-cost or even very low-cost software services will unknowingly subject the user to vendor data-collection and data-sharing and however it choses use or distribute the data.

KEYS TO PREVENTION

The trends and predictions for cybercrime are far from encouraging. There are key cybersecurity factors every CPA firm must ensure are addressed. • Network Security – Every firm must continue to secure all aspects and operation of their internal IT network, including an offsite copy of all working data on a routine basis. • Employee Training, Policies & Procedures – The greatest cybersecurity vulnerability is and will remain to be the human factor. Cybersecurity must be continually emphasized and prioritized for all employees of the CPA firm and their clients. This includes policies, procedures, routine training and awareness of new threats and issues.

• Current Cybercrime Trends: Cybercrime is constantly changing and evolving. Industries and individuals require to up to date and on-going knowledge and training to best be prepared. When a CPA firm choses to ignore the evidence of the growing risks in cybersecurity and incidence of cybercrime, the court of public opinion becomes a tough place for a fair trial. Protection of the firm’s professional reputation and goodwill can be destroyed with one click. Cybersecurity is everyone’s business. CHRISTOPHE RÉGLAT, PRESIDENT AND CEO, Coaxis International, Inc. Réglat founded Coaxis in 2002, now as president and CEO, he leads the Coaxis team, serving clients in all 50 states, Canada, and India. He is recognized as an industry expert in managed data hosting and cybersecurity. When Réglat is not serving in professional capacities and service, he enjoys spending time with his wife, son, and twins in Tallahassee.

No. 3

IN THE NATION FOR CYBERCRIME INCIDENTS THE SURVEY OF FLORIDA’S DIGITAL SECURITY LANDSCAPE ALSO SHARED THE FOLLOWING FINDINGS: • Florida companies are behind in cybersecurity preparedness • Most of the state’s 2016 data breaches were due to human error • Florida’s positive economic outlook and abundance of data-driven systems, make it an especially attractive target for cybercrime

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SPRING 2018 | FLORIDA CPA TODAY

STAFF REPORT

CPE Participants Select Outstanding Discussion Leader Great teachers are those who not only have knowledge of the subject at hand, but also the passion to share it effectively. CPE Discussion Leaders demonstrate both of these qualities. They’re tasked with communicating challenging course material that CPAs need to understand on a deep level.

The Florida Institute of CPAs (FICPA) would like to recognize the CPE Discussion Leaders who received the highest evaluation scores from FICPA participants, and in turn, helped our members and the profession grow. Leaders were evaluated on a 5-point scale, and those with tabulated evaluation scores of 4.5 (or higher) for knowledge and 4.0 (or higher) for their presentation skills are listed below. Congratulations to the highest scorers for 2017! 2017 OUTSTANDING DISCUSSION LEADERS

2017

DISCUSSION LEADER OF THE YEAR J. Edward Grossman CliftonLarsonAllen, Lakeland, FL

Robert P. Bedwell Supreme Hotel & Restaurant Supply Corp., Pembroke Park, FL

Cecil ‘Pat’ Patterson Patterson CPA Group, Inc., Ponte Vedra Beach, FL

Paul Brown Florida Institute of CPAs, Tallahassee FL

Thomas F. Reilly Holland & Reilly, CPAs, Orlando, FL

Joseph C. Moffa Moffa, Sutton & Donnini, P.A., Ft. Lauderdale FL

Eugene Ristaino Ristaino & Company, Winter Springs, FL Michael Rosenberg Packman, Neuwahl & Rosenberg, Miami, FL

May 10-11, 2018 Tallahassee and Simulcast

| CPE: Up to 17

The Florida State University Accounting Conference brings together CPAs from around the region to learn and network together. Discuss key issues and industry updates to stay ahead of the game.

ficpa.org/FSUAC 26

FLORIDA CPA TODAY | SPRING 2018

STAFF REPORT

Florida CPA Updates for Licensure and Exam Requirements The Florida Board of Accountancy made new rules changes that impact the education requirements for Florida accounting students.

APPLICATION REQUIREMENTS:  A PPLICATION: Complete the application by visiting www.myfloridalicense.com.  FEES: $50 non refundable application fee is required with application. Additional fees will be required by the testing vendor when you schedule your exam.

These new changes are effective as of February 13, 2018. The following is a brief summary of the changes: • Business law course is no longer required to include specific course curriculum that includes contracts, torts and Uniform Commercial Code. You need 3 semester hour/ 4 quarter hours of business law. • Accounting Information Systems is no longer a requirement for your accounting courses. • The requirement for upper division accounting has been reduced from 36 to 30 hours of accounting hours to be licensed (including Taxation, Auditing, Financial and Cost) • The requirement of upper division general business has been reduced from 39 hours to 36 hours (Including 3 hours of business law).

This new ruling will not affect the 150 semester hour/200 quarter hour total for licensure or the 120 semester hour/ 160 quarter hour minimum needed to sit for the CPA exam. Students who have previously applied for the exam and these new requirements affect them should send an email with their application number to cpa.applications@myfloridalicense.com. For more detail on this Rule 61H127.002, you can go to the Certified Public Accounting Education Requirements section on the DBPR. If you have any other questions, you may contact the FICPA Emerging Professionals Managers, Jennifer Allen and Sara Schmedinghoff, at emergpro@ ficpa.org or at (850) 224-2727. JENNIFER ALLEN, Emerging Professionals Manager SARA SCHMEDINGHOFF, Emerging Professionals Manager

 EDUCATION: Official transcripts verifying completion of 120 semester hours or 180 quarter hours of education from an accredited institution to include specific accounting and general business courses (See Education Requirements). You are required to upload your official transcripts with this application. Prior to licensure, you must meet additional education requirements and demonstrate acceptable work experience (See Licensure Requirements).  INTERSTATE EXCHANGE FORM: Send the authorization form to each state board of accountancy in which you previously sat for the CPA exam along with any processing fees they may require. This form is required even if no exam credit was earned in prior attempts. Note: Some jurisdictions no longer verify exam scores. If this is the case with your jurisdiction, you will need to request your exam scores directly from NASBA.

NEXT STEP: Candidates that have passed the CPA Exam within a rolling 18-month window must submit an Initial CPA License application if they wish to become a Florida CPA. QUESTIONS: Call the Customer Contact Center at 850.487.1395 or use our convenient contact form. Source: www.myfloridalicense.com/CheckListDetail.asp?SID=&xactCode=1010&clientCode=0101&XACT_DEFN_ID=2759

SPRING 2018 | FLORIDA CPA TODAY

STAFF REPORT

Join us for the win-win. Relax after busy season while helping raise scholarship money for deserving Florida accounting students at one of these fun events. Here’s our 2018 line-up: FICPA SCHOLARSHIP FOUNDATION 29 TH ANNUAL

1040K COMMUNITY RUN (5K, 10K AND KIDS RACES)

April 17 | 6 PM, | FIU North Campus, Miami

Join CPAs and South Florida’s local running community to celebrate crossing two finish lines – a festive road race AND tax filing deadline! We proudly recognize and thank our Platinum sponsors Dosal Tobacco and Four D’s Realty, LLC; Gold Sponsors Berkowitz Pollack Brant Advisors and Accountants and Morrison, Brown Argiz & Farra, LLC. We also thank all of our silver and bronze sponsors. Register today and meet us at Ronald L. Book Stadium at FIU North. Can’t wait to see you there. View sponsor list and register www.1040K.org. CPE & GOLF

May 4 | Tampa Bay

Sponsorships and registrations for the 14th Suncoast Scramble Golf Tournament are in full swing. Join Presenting Sponsor BenefitMall (Payroll), FICPA Suncoast Chapter and the Scholarship Foundation May 4 at the East Lake Woodlands Country Club in Oldsmar for four hours of CPE followed by a fun and challenging round of golf. “Every year players enjoy competing for the coveted Florida CPA Champions Cup,” said Bill Moore, event chairman. “Non-golfers are invited to register to attend morning CPE (3-AA, 1 TB) for just $50. New this year we also will be offering CE for 2-15 State Insurance Licensees.” Thank you to our sponsors! Penservco, our generous Host Sponsor; Eagle Sponsor Seaside National Bank & Trust; Birdie-Plus Sponsors Chambers Financial and Vaco Tampa. View full sponsor list and register www.ficpa.org/golf. SAVE THE DATE: 10TH ANNUAL FAMILY RETREAT

July 26-29 | Key Largo

Five-Star Ocean Reef Resort is the perfect backdrop for the 10th Annual Family Retreat. Enjoy family fun, sunshine and casual networking with Florida’s top CPAs at the ultra-exclusive Ocean Reef. Bring your family and unwind with us. No ties allowed but bring your clubs and play in our charity golf tournament (July 27). Book today. Accommodations are known to sell out! www.ficpa.org/retreat. For more sponsorship or registration information for any of these events, contact Jan Dobson, FICPA Scholarship Foundation sr. director, at 800-342-3197, ext. 380 or ficpascholarship@ficpa.org. 28

FLORIDA CPA TODAY | SPRING 2018

The recipe for work/life balance

SPRING 2018 | FLORIDA CPA TODAY

STAFF REPORT

Clay Ford Scholarship Applications Due June 1 More than 360 students have benefited from the scholarship named after one of the profession's most supportive legislators, the late Representative Clay Ford.

The FICPA leads the effort each year to include the funding for the scholarship in the state’s annual budget. The scholarship encourages students to remain in school for their fifth year of accounting in order to sit for the CPA exam. This year, students have until June 1 to submit their applications and could be eligible for scholarships ranging from $3,000 to $6,000 per semester. To learn more about the Clay Ford Minority Scholarship, you can visit the Division of Certified Public Accounting at www.myfloridalicense.com/ DBPR/certified-public-accounting/ clay-ford-scholarship.

CLAY FORD SCHOLARSHIP ELIGIBILITY  F inancial need (as calculated through completion of FAFSA application) Financial Aid Form  E thnicity, gender or racial minority status pursuant to section 288.703(4) F.S.  S cholastic ability and performance (including the intention of sitting for the CPA exam) Registrar’s Form  C ompletion of 120 credit hours from an accredited institution in Florida  F lorida residency

FOR MORE INFORMATION: For more information about the scholarship, please read the instructions for the Clay Ford Scholarship Application here. To speak to someone regarding the scholarship call (352) 333-2505. 30

FLORIDA CPA TODAY | SPRING 2018

JUNE 1, 2018 The deadline to apply for the Clay Ford Scholarships ranging from $3,000 — $6,000 per semester. JUSTIN A. THAMES, DPL is the Director of Governmental Affairs for the FICPA. Justin also administers the activities & issues of the Florida CPA/PAC program. He is a graduate of Leadership Florida Connect Program, a member of the Florida Association of Professional Lobbyists, and a Designated Professional Lobbyist (DPL).

COMPLETE SCHOLARSHIP APPLICATIONS MUST BE RECEIVED BY JUNE 1ST *APPLY EARLY TO ENSURE YOUR APPLICATION IS COMPLETE BY JUNE 1ST* We offer three options to submit your scholarship application form: MAIL applications to the following address: Florida Board of Accountancy Clay Ford Scholarship Program Application 240 NW 76th Drive, Suite A Gainesville, FL 32607 FAX applications to the following address: Florida Board of Accountancy Clay Ford Scholarship Application Fax: (352) 333-2508 EMAIL applications to the following address: CPA.Applications@myfloridalicense.com The subject should be: Clay Ford Scholarship Program Application. *Make sure all required documents are attached to the email. Source: www.myfloridalicense.com/DBPR/certified-public-accounting/ clay-ford-scholarship

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SPRING 2018 | FLORIDA CPA TODAY

DOR UPDATE

New Electronic RT-8A Option for Reemployment Tax BY MICHAEL METZ, REEMPLOYMENT TAX COMPLIANCE COORDINATOR, FLORIDA DEPARTMENT OF REVENUE

The Florida Department of Revenue now provides an option for reemployment tax agents and employers to electronically file corrections to a previously filed Florida Department of Revenue Employer’s Quarterly Report (form RT-6). The new electronic corrections process was deployed to automate the Correction to Employer’s Quarterly or Annual Domestic Report (form RT-8A). Prior to this new electronic corrections option, a paper report (RT-8A) was the only option for filing corrections to a previously filed RT-6, even if the original report was filed electronically. With the new electronic RT-8A process, agents and employers may choose to submit corrections online or continue to file a paper form (RT-8A). Online corrections may be made using any one of the following methods: • Manually make corrections to the report using the Department's Agent File and Pay web page.

• Import a complete/correct file to systematically make corrections to the report using the Department's Agent File and Pay web page.

For more information, review the following helpful documents located at floridarevenue.com/taxes/rt under “Agents,” then “Correcting Errors.” • Electronic RT-8A guide • Reemployment Tax Import File Specification for Flat File Web Import • System Aid for Registered Reemployment Tax Agents The Department encourages agents and employers to use the new electronic corrections process, which will save time and expedite the process of correcting previously filed reports.

• Upload a complete/correct file to systematically make corrections to the report using the Department's SecureNet website.

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SPRING 2018 | FLORIDA CPAE-12703-418 TODAY F 33

CPAS IN THE SPOTLIGHT

AVENTURA MENDEZ ROTHBARD MOLIERI & CO., LLC, CERTIFIED PUBLIC ACCOUNTANTS

Mendez Rothbard Molieri & Co., LLC, Certified Public Accountants welcomes Elias V. Alarcon, JD, LLM as a Senior Tax Elias V. Alarcon Manager, and also welcomes Muhammad T. Khan and Ricardo D. Pinto to the Coral Gables office. Eva Ling has also been promoted to full-time Tax Associate and Rachel Yun Liang has joined the firm Tax Associate. ZVI RAFILOVICH, CPA, PA

The CPA Offices of Zvi Rafilovich, CPA, PA are proud to welcome Jorlin Joseph, CPA, back to the Firm as a Tax Supervisor. Jorlin handles both domestic and international tax compliance and is involved in strategic tax planning.

CLEARWATER CBIZ & MAYER HOFFMAN McCANN P.C.

The Tampa Bay office of CBIZ and MHM P.C. (Mayer Hoffman McCann) announces the promotion of Dana Burton to managing Dana Burton director at CBIZ MHM, LLC and shareholder, MHM P.C.

FLORIDA CPA TODAY | SPRING 2018

CORAL GABLES APPELROUTH FARAH & CO.

Brian Torres, CPA, has been named Partner at Appelrouth Farah & Co.

DeLAND STETSON UNIVERSITY SCHOOL OF BUSINESS ADMINISTRATION / JAMES MOORE AND COMPANY

The Stetson University School of Business Administration congratulates Zach Chalifour ’06, M.Acc. ‘07 on his admission as partner at James Moore and Company. We are proud of you!

FORT MYERS MARKHAM NORTON MOSTELLER WRIGHT & CO., P.A. (MNMW)

Markham Norton Mosteller Wright & Co., P.A. (MNMW) welcomes Nancy O. Gaffney as a Forensic Accountant to the firm’s Nancy Gaffney Litigation, Forensic Accounting, and Mediation Services Team.

CPAS IN THE SPOTLIGHT

JACKSONVILLE BDO USA, LLP

BDO USA, LLP, announced that Paul Davison has been named the Office Managing Partner for the assurance practice Paul Davidson of BDO USA, LLP's Jacksonville office, relocating from the firm’s Columbus, Ohio office.

LAKELAND NATIONAL ASSOCIATION OF TAX PROFESSIONALS

John Stancil was elected to board of directors NATP, FLA Chapter in 2017. CPS INVESTMENT ADVISORS

Matthew Treskovich

Matthew A. Treskovich, CPA/PFS, of CPS Investment Advisors, was recently certified as an accredited estate planner designee by the National Association of Estate Planners & Councils.

MARTIN

MIAMI

Mileny Kondorosi

Mileny Kondorosi, of OGH Certified Public Accountants & Advisors, has been promoted from Tax Manager to Tax Director.

KABAT, SCHERTZER, DE LA TORRE, TARABOULOS & COMPANY (KSDT)

Kabat, Schertzer, De La Torre, Taraboulos & Company (KSDT) has hired Ari Harper, CPA/ABV, CFE, as a senior forensic accountant.

ADAMSON + CO., P.A.

Rudy A. Markham, CPA, a principle with Adamson + Co., P.A., has received the American Institute of Certified Public Accountants’ designation for Certified in Financial Forensics (CFF).

SARASOTA HC GOVERNMENT REALTY TRUST INC.

HC Government Realty Trust Inc. recently named Jason D. Post as its new vice president of finance and corporate controller. KERKERING BARBERIO & CO.

MIAMI-DADE THE BEAUTY OF SIGHT FOUNDATION

Juan Tejera has taken on the role as president of The Beauty of Sight Foundation.

Eric Troyer

CS&L CPAs

CS&L CPAs is pleased to announce that Jennifer Messal, CPA, has been promoted to Principal.

ORLANDO MOORE STEPHENS LOVELACE

Joel Knopp

Kerkering, Barberio & Co., Certified Public Accountants, has admitted Manager, Eric Troyer as a Shareholder effective January 2018.

TAMPA

Juan Tejera

CALER, DONTEN, LEVINE, COHEN, PORTER & VEIL

Patrick Mangan, a certified public accountant with Caler, Donten, Levine, Cohen, Porter & Veil, recently Patrick Mangan joined the board of directors of Boys & Girls Clubs of Martin County.

POLK COUNTY

OGH CERTIFIED PUBLIC ACCOUNTANTS & ADVISORS

Moore Stephens Lovelace (MSL) congratulates Joel Knopp and Alex Brinister, MSA, CPA as newly appointed Shareholders in the firm’s Orlando office.

Jennifer Messal

SKODA MINOTTI

Luke Schmidt has returned to Skoda Minotti as a staff accountant in the Accounting and Auditing Group. Luke interned with Skoda Minotti this past busy season. Joseph Kabana joins the firm as an associate in Risk Advisory Services Group.

Alex Brinister

SPRING 2018 | FLORIDA CPA TODAY

CPAS IN THE SPOTLIGHT

TAMPA

TALLAHASSEE

RIVERO, GORDIMER & COMPANY, P.A.

Brooke Bauerle

Patrick Goodwin

Justin Twigg

Rivero, Gordimer & Company, P.A. is pleased to announce the promotion of the following members: Brooke Bauerle to Audit Supervisor; Patrick Goodwin to Audit Senior; Justin Twigg to Audit Senior; Kimberly Cardenas to Tax Supervisor; Dennis Paleveda to Audit Supervisor.

Kimberly Cardenas

THOMAS HOWELL FERGUSON P.A. CPAs

Jeff DaMotta

Thomas Howell Ferguson P.A. CPAs, welcomes Jeff DaMotta, Mike Yuhas, and Madeline Ruttenbur to the firm.

THOMAS HOWELL FERGUSON P.A. CPAs

Becca Collins

Thomas Howell Ferguson P.A. CPAs, congratulates Becca Collins for receiving her CPA license.

CARROLL & CO., FICPA BOARD MEMBER

Madeline Ruttenbur

Canita Peterson

Dennis Paleveda

Andrea Medley

Mike Yuhas

Canita Peterson, of Thomas Howell Ferguson P.A. CPAs, named one of the Tallahassee Democrat's 2018 25 Women You Need to Know. Thomas Howell Ferguson P.A. CPAs welcomes Andrea Medley to the tax services department and Ben A. (Steve) Stevens to the assurance services department.

FICPA incoming co-chair Abby DuPree, one of the Tallahassee Democrat's 2018 25 Women You Need Abby DuPree to Know, encourages next generation of accountants. WARREN AVERETT, LLC / APPOINTMENT TO FLORIDA STATE BOARD

Governor Scott has appointed Lori Kelley, a certified public accountant with Warren Averett, LLC, to the Florida State Board. Kelley is appointed to fill a vacant seat for a term beginning February 20, 2018 and ending May 31, 2018. Appointment is subject to confirmation by the Florida Senate.

Ben A. (Steve) Stevens

CONGRATULATIONS TO THE SPRING 2018 CPAs IN THE SPOTLIGHT! We are proud and honored to post articles about the achievements, promotions, and accolades of our individual members and their firms on our website and in our FCT magazine. It not only promotes you and your firm, but it emphasizes the importance of our profession to communities across Florida.

Email your submission to communications@ficpa.org. Check out what our members are doing at www.ficpa.org/CPASpotlight. 36

FLORIDA CPA TODAY | SPRING 2018

ST. DENIS & DAVEY, ATTORNEYS AT LAW

CPAS IN THE SPOTLIGHT

TALLAHASSEE

WEST PALM BEACHFLORIDA

LANIGAN & ASSOCIATES, P. C.

Lanigan & Associates, P. C. has promoted Walker Bridges, CPA, to Tax Manager II; Kevin Brinson, CPA, to Tax Senior III; Nicole Pollock, CPA, to Tax Senior I.

CALER, DONTEN, LEVINE, COHEN, PORTER & VEIL (CDL)

Charles Friedman

Walker Bridges

Caler, Donten, Levine, Cohen, Porter & Veil (CDL) has hired Charles Friedman as a Senior Tax Manager.

Follow FICPA on social media to stay tuned on the latest CPA happenings! @FICPA

Reclaiming Justice@FloridaInstituteofCPAs Focusing on legal malpractice and accounting malpractice statewide, Denisof CPAs Florida St. Institute & Davey, P.A., Attorneys are led by Super Lawyers honoree Donald W. St. Denis and @FICPA Rising Stars honoree Brian W. Davey.

Kevin Brinson

For St. Denis and Davey, finding justice for youtube.com/FICPAFL clients who have been let down in the past is the ultimate gratification. “Clients come to us jaded about theInstitute legal of CPAs Florida process.” St. Denis says. “When they see how hard we work and how hard our experts work, they’re very thankful to see that the legal system can ultimately work for them.”

Nicole Pollock

FLORIDA INSTITUTE OF CPAs

FICPA Board member Abby DuPree and FICPA member Canita Peterson were both nominated for 2018's 25 Women You Need to Know in Tallahassee.

VERO BEACH INDIAN RIVER HABITAT FOR HUMANITY

Indian River Habitat for Humanity has named Sheryl S. Vittitoe president effective mid-April.

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KMETZ, NUTTALL, ELWELL, GRAHAM CPAs

Kmetz, Nuttall, Elwell, Graham CPAs is delighted to announce three new Associate Partners: Stephanie Freetly, James McGuigan and Sherri Kolodziejczak.

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SPRING 2018 | FLORIDA CPA TODAY

Ongoing change. Ongoing learning.

April 19 - 20, 2018

Orlando and Simulcast

• CPE: Up to 17

The FICPA Health Care Industry Conference is specifically designed for CPAs, CFOs, and other financial officers working in Florida's health care industry. We host this annual event because health care finance is constantly evolving, especially with new political leadership. New rules and regulations are introduced regularly. This event will help you keep pace. This event is endorsed by the Healthcare Financial Management Association, Florida Chapter, and the Florida Hospital Association.

CONFERENCE HIGHLIGHTS: • •

More than 20 breakout sessions taught by outstanding discussion leaders Dedicated track for New/Young CPAs

FLORIDA CPA TODAY | SPRING 2018

• •

Dedicated A&A track Vendor exposition where you’ll find the latest products and services to make your job easier

ficpa.org/HCC

MARKETPLACE

Classified Ads, Job Postings, and More — f rom OneSource. Need to rent office space or find your next Staff Accountant? Looking for your next career opportunity? Want to find an internship or your first job in the industry? OneSource can help you do it all. The FICPA’s new classified ad and job board system is here, and it’s powerful. Visit ficpa.org/classifiedsonline for complete classified ad policies. PRACTICES FOR SALE

Practices available for sale in most areas of Florida ranging from $100,000 to over $2,000,000. Selling practices for over 35 years throughout Florida and the southeast. Visit our website for the latest list. We offer ten year conventional financing on many of our listings. Confidential-Prompt-Professional. E-mail: pas@cpasales.com. Website: www.cpasales.com. Phone: 561-666-6737. Fax: 800-326-2814. Full service CPA Practice for sale or merger in Jacksonville, FL. Total revenue $750,000+. Principals will continue for any desired time period. Telephone 904 309-2347. CPA practice for sale in Fort Walton Beach, Florida. Total revenue for 2017 $190,836. Tax preparation revenues $119,609. Bookkeeping revenue $62,182. Price and payments open for negotiation. Ready for sale ASAP. We are prepared to print W-2s and other payroll documents for 2017. We will also have books ready to print financial statements for 2017. Please contact Wm. Paul Welch at wwelch1040@aol.com. Phone: 850-244-2731. Fax: 850-243-1146 FLORIDA: Jacksonville$1.2 million-full service; Orlando$400,000-bookkeeping/tax; Lee County-$250,000-tax/bookkeeping; Palm Beach County-$60,000-tax/IRS resolution Citrus County-$71,000-tax/

bookkeeping GEORGIA: Savannah GA-$1 million-full service Atlanta GA-$800,000-tax/bookkeeping More details call David L. Akins or Buddy Turman at 877-277-0272 or email: david@akinsprofessionalbrokerage. com and buddy@akinsprofessionalbrokerage.com AKINS PROFESSIONAL BROKERAGE: www.akinsprofessionalbrokerage.com. Selling practices throughout Florida since 1983 (35 years). 10-year financing available on all listings. Now available: Panhandle CPA $2,000,000+; Gainesville-Jacksonville $1,000,000+; North Tampa area $300,000; Bradenton area $350,000+; Ft Myers $265,000; Dayton Beach $225,000 ...many others. Contact Erwin at 561666-6737 or Leon Faris CPA at 800-7299031. Confidential-prompt-professional. PROFESSIONAL ACCOUNTING SALES. E-mail: pas@cpasales.com. Website: www.cpasales.com. Phone: 561-666-6737. Fax: 800-326-2814. FLORIDA Jacksonville — $1.2 million — full service; Palm Beach — $60k — IRS resolutions/tax GEORGIA Savannah — $1 million — full service Atlanta — $800k - tax/bookkeeping MORE LISTINGS COMING SOON! More details call David Akins at 877-277-0272 or email: david@akinsprofessionalbrokerage.com AKINS PROFESSIONAL BROKERAGE: www.akinsprofessionalbrokerage.com

PRACTICES WANTED FOR PURCHASE OR MERGER

Seeking a Ft Myers/Naples Area CPA firm 25 person/3 partner Northern NJ Headquartered CPA firm with relevant base of Florida clients is looking to merge with, or acquire, a CPA firm in the Fort Myers/Naples region. Retirement minded ownership is not a requirement. Practice would work best with a firm with strong tax and business advisory clients, a head count of 5-10 people, and a paperless platform. To initiate a confidential process, please reply to our firm administrator: Patricia Donohue at Patricia@LBGCPAS.com Transaction should close by October 1, 2018. Phone: 201-791-8300 ext 17. Fax: 201-791-5257. Growing South Florida CPA firm looking to purchase or merge with a retirement-minded CPA in Florida. Favorable purchase terms offered with continuing employment opportunities available. Please contact Jeff Taraboulos at info@ksdt-cpa.com or (305) 670-3370.

SPRING 2018 | FLORIDA CPA TODAY

MARKETPLACE

OFFICE SPACE

Well-established South Broward CPA firm seeking to share office space in upscale class â&#x20AC;&#x153;B+â&#x20AC;? building located near all major highways. All amenities. Email inquiries to ajcpapa@aol.com or call Hannah at 954-985-1040. Office space available to share with other CPA's downtown St. Petersburg. Available immediately. 2 furnished or unfurnished offices and 4 cubicles. Space and length of lease is flexible. Phone: 727-224-3385. Email: downtowncpas@gmail.com. Dadeland-area CPA has executive office & 2 cubicles available for lease in CPA suite. Furnished, floor-to-ceiling windows, conference room, kitchen, telephone, office equipment, filing

FLORIDA CPA TODAY | SPRING 2018

cabinets, & internet access included. Free parking. Email: ron@ronwcpa.com. Phone: 305-661-1040 1150 sf first floor space with visibility on S Dixie / Killian in affluent Pinecrest. Next to high deposit Bank of America branch. Great space for tax prep or satellite office. $4,400/mo. Email: john@streetviewllc.com. Phone: 561-288-1465. Class A Office Space for Lease in Central Boca Raton, FL. 300 sq foot office with reception area and additional work space if needed. Referrals between occupant and our Financial Services office ideal. Rent $1000/month. Call 561-314-1815 or email Sara.Hyde@ voyafa.com for additional details.

Visit ficpa.org/classifiedsonline for complete classified ad policies.

THE POWER OF LIGHT

ETHICS

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Prepare yourself to face the complex, challenging and evolving ethical issues of today and tomorrow. The FICPA’s ethic courses, specialized for CPAs working in business, industry and government, build the trust that your clients, employers, colleagues and the public deserve while protecting your hard-earned license. FICPA ethic courses comply with the ethics requirements for Florida CPAs established by the Florida Board of Accountancy.

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FRIDAY, MAY 4, 2018

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FLORIDA CPA TODAY | SPRING 2018

1/9/18 4:29 PM

UNIQUE SKILLS FOR UNIQUE CPAs May 17-18, 2018 Tampa | Ft. Lauderdale and Simulcast CPE: Up to 16 CPAs working for the nonprofit sector face continuing changes in accounting standards. They also face the additional complexity of working with organizations whose missions serve unique stakeholders. This is why the annual Not-for-Profit Conference exists: to give you the skills, knowledge, and issues updates to prepare you for excellence.

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LEARN. CONNECT. ACHIEVE. June 13-16, 2018 | Orlando and Simulcast

| CPE: Up to 40*

The Mega CPE Conference is FICPA’s premier learning and networking experience. Over four days, attendees will participate in a wide-ranging series of seminars, keynote addresses from experts in the field, and networking opportunities with hundreds of fellow CPAs and finance professionals. The Mega CPE Conference is an immersive, comprehensive training experience designed to give you the tools and networks you need to succeed. Attend in person or join us via online simulcast. * Earn up to 32 live CPE credits and get up to 8 bonus online CPE with your registration. Choose the “Mega Buy” to get our best value on CPE credit and get 40 hours for less.