WICPA The Bottom Line by Kathy Hess

The

Bottom Line The continuing professional education magazine for Wisconsin CPAs

June 2013

Gellin' with

GenXers

and Millennials?

Generations in the workplace PAGE 3

Affordable Care Act opportunities for B&I members PAGE 8

Affordable Care Actâ&#x20AC;&#x2122;s employer mandate

Top Technology Trends

PAGE 12

PAGE 16

CPE Programs PAGE 20

Do you or your clients have

questions on retirement plan fees, features, or performance after the new fee disclosures came out on July 1st and August 31st

Plan features have changed dramatically over the last few years and fees have come down notably. “Benchmark” your or your client’s plan today and make sure it’s up-to-date and cost effective. Benchmarking review includes: • Plan features (i.e. Roth 401(k), automatic enrollment, advanced plan design, etc.)

• Fee review – are they reasonable compared to similar plans • Investment performance review considering risk & return • Is the right type of plan in place (i.e. SEP, SIMPLE, 401(k), cash balance plan, etc.) • We can also help if you need to start a new retirement plan

There are no costs or obligations for these review services — CALL US TODAY! Kenneth J. Schneider, MBA Managing Director - Investments 20800 Swenson Drive, Suite 200 Waukesha, WI 53186 262-798-3730 • 800-323-1410 kenneth.schneider@wfadvisors.com

James K. Schneider, CFP® Associate V.P. - Investment Officer WICPA member 20800 Swenson Drive, #200 Waukesha, WI 53186 262-798-3759 • 800-323-1410 james.schneider@wfadvisors.com

Wells Fargo Advisors, LLC, Member SIPC, is a registered broker-dealer and a separate non-bank affiliate of Wells Fargo & Company.

Explore top technology trends

Contents Features CPE 3 | Human Resources

Gellin’ with Gen Xers or Millennials? By Stacey B. Murphy

8 | Industry

Affordable Care Act opens up opportunities for CPAs in business and industry By AICPA Communications Team

12 | Tax

Start planning now for the Affordable Care Act’s employer mandate By Thomas J. Nichols, J.D. and Joshua L. Cannon, J.D.

CPE Calendar 20

CPE Online 36

Conferences 24

Seminars 40

Registration 25 Register online at www.wicpa.org/register

CPE FAQs 72

By Chris Jenkins, CAE

Breakfast Programs, TGIF for CPAs & BROWN BAG LUNCHES 26

A publication of the Wisconsin Institute of CPAs

JUNE 2013 | www.wicpa.org

16 | Technology

Explore top technology trends

Inside staff The continuing education magazine for Wisconsin CPAs

Join us online!

2 The Bottom Line | J u n e 2 0 1 3

The Bottom Line is published semi-annually by the Wisconsin Institute of Certified Public Accountants (WICPA). Change of address should be sent to: Membership, 235 N. Executive Drive, Suite 200, Brookfield WI 53005; Phone: 262-785-0445 or 800-7726939 (WI/MN); Fax: 262-785-0838; email: jessica@wicpa.org. Statements and opinions expressed are those of the authors and not necessarily those of the WICPA. Publication of an advertisement does not constitute an endorsement of the product or service by The Bottom Line or the WICPA. Articles may be reproduced with permission. ÂŠ Copyright 2013 The Bottom Line.

Amy Gaeth Vice President Communications Editor, The Bottom Line Ext. 3006 amy@wicpa.org Barb Gamez Vice President Membership & Marketing Ext. 3012 barb@wicpa.org Tammy Hofstede Chief Financial & Operating Officer Ext. 3013 tammy@wicpa.org

Tony Hofstede CPE Marketing & Communications Coordinator Ext. 3009 tony@wicpa.org Shaun Krueger CPE Program & Event Administrator Ext. 3024 shaun@wicpa.org Kathleen Hess Design and Layout Ellen Engel Advertising Manager Ext. 3016 ellen@wicpa.org

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[human resources] generations in the workplace

Gellin' with

GenXers

or Millennials? By Stacey B. Murphy

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ave you ever been frustrated or astonished by an encounter you had with someone from a different generation? This is the first time the workforce and workplace have been this diverse. Today, four generations are working together in our organizations and communities, bringing together different values, views, styles, mindsets, ambitions and demographics. With multiple generations in the workplace, there may be a few generational misunderstandings or conflicts.

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Traditionalists

Job well-done GenXers Promotion Freedom & Fun Baby BoomersMoney Personal Sacrifice

impatience

Confidence

When these generational collisions happen, it can result in decreases in productivity, team effectiveness, employee engagement, morale, and business results. We need effective strategies to help leaders understand, appreciate, and maximize generational differences, which in turn will increase productivity, team effectiveness, employee engagement, morale, and business results. As leaders, it’s important to understand the characteristics of the four different generations and what constitutes the generational differences. There are two components at the foundation of a generation’s identity - age and history. Each new generation’s identity works as a change agent within our culture, values, politics, and industry. For example, “Dragnet” and “Miami Vice” were both television shows about detectives. A key generational difference between these two shows is that in “Dragnet,” the detectives wore sensible shoes and drove police-issued Chevys. Fast forward to “Miami Vice,” and the detectives wore Armani jackets and drove Ferraris. Let’s start with a quick review of the four generations in the workplace today: Traditionalists (1925–1945) Traditionalists may be

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Title being cool

described as loyal. Their values and characteristics include dedication, sacrifice, hard work, saving and paying cash, discipline, a one-company career and command-and-control leadership. Baby Boomers (1946–1964) Baby boomers may be described as optimistic. Their values and characteristics include drive, personal growth, teamwork, idealism, wanting to please, questioning authority and being cool. Generation X (1965–1980) Generation Xers may be described as skeptical. Their values and characteristics include diversity, balance, fun, informality, resourcefulness, high adaptability to change and technology, independence, creativity, impatience and cynicism. Millennials (1981–1999) Millennials may be described as realists. Their values and characteristics include civic duty, collective action, multitasking, confidence, global concern, cyber savviness and they are remote control kids. We all have motivators that stimulate our interest or enthusiasm for doing something. Let’s take a look at the different motivators for each generation from a generational perspective: • Traditionalists: Job well-done • Baby Boomer: Money, title and promotion • Generation X: Freedom and fun • Millennial: Personal fulfillment

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Millennials

Teamwork

Fulfillment

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“

Are you surprised by what motivates some of the generations? Imagine that you are a baby boomer leader thinking that you are offering a promotion and a new title as a motivator to your millennial employee. How do you think that motivator would be received by the millennial employee? The ability of the leader to be successful in optimizing this motivator with their millennial employee comes down to the leader’s authentic leadership capability. The millennial employee is interested in how their role brings personal fulfillment, as well as how the values and culture of the organization align with their own personal values. So this promotion must involve more than congratulations and a new title if it is to leverage the generational values of the employee, as well as maximize the authentic leadership capability of the baby boomer leader. Let’s examine another situation. Many of our employees are saying, “give me more . . .” If we look at how the different generations complete this statement, we see responses such as: • Traditionalists: Essentials • Baby Boomer: Money • Generation X: Time • Millennial: Affirmation

someone could get in a workout in the morning and come in to work two hours late, or take a longer lunch to do some shopping, or leave the office two hours early one afternoon to catch their child’s school play. Now, if some of my team are Generation Xers, they are totally in love with this gift of time, but what about the others on my team? Do you think this gift of time has the same impact for them? My millennial team members are looking for more affirmation from me; positive recognition for their contributions on projects and work. The gift of time may even inadvertently demotivate some of my millennial team members, depending on my overall authentic leadership capability in communicating this reward to my team. Today’s leaders need effective strategies for leading multiple generations in the workplace. We begin developing greater authentic leadership capability by building deeper relationships. We must go beyond casual connections with our team members and colleagues to really understanding our different communication styles, preferences, values, and generational differences attributes. It is no longer a one-size-fits-all world. We need to be flexible and adaptable as leaders in today’s dynamic workplace. These are just a few of the authentic leadership strategies we discuss in The Generations Drive Leadership 2.0. Join us for a thought-provoking generations’ discussion and engaging workshop at the upcoming WICPA Fall Focus program. Stacey B. Murphy is CEO of Consult CORE Group in Pewaukee. Contact Stacey at 414-350-0921 or stacey.murphy@consultcoregroup.com.

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“

As leaders, it's important to understand the characteristics of the four different generations and what constitutes the generational differences.

Let’s change our scenario and imagine that now we have a Generation X leader who believes she or he is rewarding a millennial employee with the gift of time. As a leader, in the past, I have given my team the gift of time over the holidays by giving them two hours to use as they choose. For example,

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Join Consult CORE Group CEO Stacey B. Murphy and President Mary J. Torrez as they explore our multi-generational workforce at the 2013 WICPA Fall Focus, slated for:

Eau Claire

Thursday, Sept. 12 noon – 4 p.m.

Madison

Friday, Sept. 20 8 a.m. – noon

Mary Torrez

Stacey Murphy

President, CORE

CEO, CORE

Appleton

Friday, Oct. 11 noon – 4 p.m.

Brookfield Friday, Oct. 25 8 a.m. – noon

Breakfast will be provided at morning programs and a light lunch will be provided at afternoon programs.

To register, visit www.wicpa.org/fallfocus2013

Event sponsored by:

The missing piece of your marketing puzzle.

WICPA Sponsorships www.wicpa.org/sponsor w w w. w i c p a . o r g

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[industry] affordable care act

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$ Affordable Care Act opens up opportunities for CPAs in business and industry By AICPA Communications team

hen President Barack Obama signed the Patient Protection and Affordable Care Act (PPACA), he ushered in one of the most dramatic and controversial health care reform initiatives since the passage of Medicare more than 45 years ago. In pursuit of its goal to address rising health care costs and provider access, the PPACA has raised the demand for specialized professional skills and knowledge as well as new internal business processes. Organizations need expert insights for understanding legislative provisions and explaining them to employees, as well as

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policies and procedures for ensuring compliance with current and future requirements. CPAs performing management accounting duties on behalf of business and industry have an opportunity to take on a leadership role within their organizations, guiding management as it navigates the way through the intricacies of PPACA legislation, and helping maintain smooth, continuous and successful operations. Recognized by the new Chartered Global Management Accountant (CGMA) designation, created by the AICPA and the Chartered Institute of Management Accountants (CIMA), CPAs in business and industry, can distinguish themselves as PPACA authorities through their extensive education, training and experience in finance, management and regulatory affairs.

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“

Expanded role and heightened profile

The far-reaching scope of the PPACA extends beyond health care providers and insurers to include organizations representing virtually every industry, size and geographic area. PPACA’s broad application presents vast opportunities for CPA, CGMAs to further improve operational efficiency and performance, and showcase the full extent of their capabilities, value and contributions. “Employee morale, productivity, recruitment and retention are only a few of the issues that are heavily impacted by an organization’s ability to successfully implement the new health care reform legislation,” said Paul L. Shillam, controller, Pacific Medical Centers. “CPAs, CGMAs’ combined financial and non-financial expertise, and insights into workplace dynamics, are guiding organizations to legislative compliance, a well-informed management team and an engaged workforce.” Although the degree of the PPACA’s impact depends largely on the size of the employer, there are a number of key responsibilities that are uniquely suited to the expertise of CPA, CGMAs and are in strong demand by managers at organizations across the country. These responsibilities include the following:

Identify and respond to additional costs

PPACA implementation has a number of penalty provisions that need to be identified and addressed. Management will need help fully understanding the complete range of possible penalties, explain the consequences of penaltyrelated decisions, and create strategies for avoiding and mitigating penalties whenever and wherever possible. Included among PPACA provisions is the $2,000 perperson penalty that applies to large employers that fail to offer health care coverage to employees. Employers may make this decision for financial reasons – it may be less

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costly to pay the penalty than offer health care benefits, which according to the Kaiser Family Foundation average $4,508 for employee-only coverage and $10,044 for employee and family coverage. Other penalties include $3,000 that is incurred when an employee enrolls in a qualified health plan that allows a premium tax credit or cost-sharing reduction to the employee.

Evaluate the full impact of coverage decisions

CPAs in business and industry counsel their organizations on the bottom-line ramifications of failing to provide employees with health insurance coverage, and help reach decisions that best serve the organization and its employees. Ramifications may include increases in employee compensation to offset the expense employees will incur for private insurance as well as additional payroll taxes. Other consequences can include employee recruitment challenges, declines in employee retention and overall satisfaction, and damage to the organization’s brand and reputation.

Assist with process and procedural changes

The PPACA includes a number of provisions that result in changes to existing systems and procedures that can be more successfully accomplished with CPA, CGMA guidance. For example, Section 9002 of PPACA expands reporting requirements for employer-sponsored health care benefits on employees’ IRS Form W-2 at year-end. Human resource and payroll systems will need to be updated to capture the cost of employer-sponsored insurance benefits effective for calendar year 2011 and extended to 2012 by the IRS.

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Contribute to hiring, compensation and benefits decisions

As implementation of PPACA moves forward, organizations need professional expertise in fully understanding the legislation’s impact on hiring decisions and compensation and benefits packages. Among the human resource responsibilities that are undergoing drastic changes, and require close CPA, CGMA involvement, are evaluating employer-sponsored insurance benefits; attracting employees; weighing the advantages and disadvantages of full-time, part-time, temporary and per-diem team members; and addressing potential changes to compensation structures.

Answer tax questions

The PPACA contains numerous tax provisions that will impact individuals and businesses of all sizes. One impact that higher-income taxpayers are likely to notice is the 3.8 percent increased tax on investment income, which translates to an overall 18.8 percent tax on capital gains for 2013, versus 15 percent in 2012. AICPA Tax Manager Kristin Esposito suggests taxpayers consult with their CPA to determine whether they should sell assets or take other steps to minimize their liability. “If income rates revert to pre-2001 levels in 2013,” Esposito

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cautioned, “there will be an even higher tax on any portion of investment income, e.g., interest and annuity payouts, that is taxed at individual income rates.”

Keep leadership updated on legislative changes

PPACA, similar to other legislation of its magnitude, must be viewed as a process rather than an event. In the years ahead, laws that have been passed may be modified and new laws will take effect, and the key to complete compliance is being prepared and proactive. Upcoming laws may address issues ranging from clarifying the PPACA’s intent to being more specific with respect to compliance provisions, particularly those pertaining to enforcement and penalty provisions. CGMAs play a dominant role in keeping the organization abreast of the latest legislative developments and explaining their impact on the organization and its members. From holding face-to-face meetings with the management team to preparing briefing reports for board members, CPA, CGMAs are senior leaders’ valued resource for the news and information that help keep operations PPACA compliant and successful. Visit www.cgma.org to learn more about the CGMA designation.

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[tax] affordable care act

12 The Bottom Line | J u n e 2 0 1 3

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Start planning now for the Affordable Care Act’s employer mandate

y now, we all know that critical provisions under the Affordable Care Act (ACA) go into effect on Jan. 1, 2014.

Among the most important of these provisions is the so-called employer mandate, which requires applicable large employers (e.g. employers with 50 or more full-time employees) to provide minimum essential coverage for all of their full-time employees that’s both affordable and provides minimum value. However, did you know that under the Internal Revenue Service’s (IRS) proposed

By Thomas J. Nichols, J.D. and Joshua L. Cannon, J.D.

regulations for the employer mandate, a safe harbor method for making the essential determination of whether an employee is full-time will be based on what happens during this calendar year?

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The Bottom Line | J u n e 2 0 1 3

Critical provisions under the Affordable Care Act (ACA) go into effect.

Jan. 2014

140,000

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Number of full-time employees plus full-time equivalents, that employer will be considered to be an applicable large employer during calendar year 2014.

As an initial matter, whether an employer is an applicable large employer in 2014 will be based exclusively on the employer’s experience in 2013. This determination is made annually by looking back at the number of hours of service by the employer’s employees in the preceding year. Therefore, if during calendar year 2013 an employer has 50 or more full-time employees plus fulltime equivalents, that employer will be considered to be an applicable large employer during calendar year 2014. In this regard, there’s a special transitional rule for calendar year 2014 that allows employers a shorter six-month look back period, which means some employers should take action this year by July 1, 2013. Beginning in 2014, an applicable large employer may be liable for one of two assessable payments if it doesn’t offer or provide its full-time employees (defined for purposes of ACA as an employee who is employed on average at least 30 hours of service per week) with the health insurance coverage required by the employer mandate. Under the first penalty regime, the employer may have to pay a penalty if it “fails to offer its full-time employees (and their dependents) the opportunity to enroll in minimum essential coverage under an eligible employer-sponsored plan.” This penalty is imposed for any month in which at least one of

Potential annual penalties of employer with only 100 employees.

the employer’s full-time employees (i) enrolls in a qualified health plan through one of the exchanges to be set up under ACA and (ii) receives a premium tax credit or cost-sharing reduction. However, the IRS’ proposed regulations excuse an employer’s failure to offer coverage to the greater of 5 percent or five of its employees, regardless of whether the failure was inadvertent. This penalty is based on an annualized amount of $2,000 per year times the number of full-time employees in excess of 30. Thus, an employer with 100 full-time employees could owe a penalty of $140,000. Under the second employer mandate penalty regime, for applicable large employers that do offer their full-time employees (and their dependents) the opportunity to enroll in the requisite coverage, the penalty is assessed only on the number of full-time employees who actually enroll in a qualified health plan through the exchanges and receive a premium tax credit or cost-sharing reduction. This situation could occur when the employer’s coverage is not affordable or does not provide minimum value, or where the employee is among the 5 percent of (or five) employees that were not offered coverage. This employee-by-employee penalty amount is based on an annual amount of $3,000, instead of $2,000, but in no event will it exceed the allemployee penalty that would have been payable if the employer had not offered any health coverage in the first place. Under either penalty regime, the employer’s liability is keyed off whether a particular employee is full-time and receives a premium tax credit. Under ACA, both the employer mandate penalties and the premium tax credit are calculated on a per-month basis, which would therefore necessitate a monthly determination of whether employees are full-time. Recognizing the administrative difficulties this would present to employers and the exchanges, the IRS has proposed an optional look-back measurement method for determining full-time employee status.

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While the IRS’ proposed regulations provide different look-back measurement methods for ongoing employees and new employees, the method for ongoing employees is of greater interest to employers now as they seek to understand what effect the employer mandate will have on them next year. Under the look-back measurement method for ongoing employees, there are two distinct periods: the standard measurement period and the stability period. Ongoing employees are those employees who have been employed by the employer for at least one standard measurement period. The employer chooses the duration of the standard measurement period, which must be between three and 12 months. The employer uses the standard measurement period to look back and determine whether its employees were full-time during that

period. An employee’s status as full-time (or non-full-time) is then fixed for the duration of the immediately subsequent stability period. The stability period then lasts for the greater of six months or the length of the standard measurement period. Employers may also build in an administrative period of no more than 90 days to make determinations of coverage eligibility for the next stability period. Any administrative period must overlap with the immediately preceding stability period to prevent gaps in coverage for employees already enrolled in coverage. The look-back measurement method safe harbor is likely to prove an attractive option for employers subject to the employer mandate penalties. It provides a degree of administrative simplification, as well as the potential to minimize liability through strategic setting of the standard measurement and stability periods.

However, for employers electing to use this safe harbor, whether their employees are considered full-time come Jan. 1, 2014, will be based on those employees’ hours of service during the standard measurement period coinciding with 2013. This means that employers, especially those close to the 50-employee limit, should be doing their planning now. All this planning could be important, because the employer mandate penalties can be quite substantial. As noted before, an employer with only 100 employees could be subject to annual penalties totaling $140,000. Thomas J. Nichols, J.D. and Joshua L. Cannon, J.D. are both attorneys at Meissner Tierney Fisher & Nichols in Milwaukee. Contact Thomas at 414-273-1300 or tjn@mtfn.com. Contact Joshua at 414-273-1300 or jlc@mtfn.com.

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Web

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More than 2,000 live, pre-recorded and self-study CPE credit hours are available through CPE Online. You can choose to take these conveniently as one, two, four and eight credit courses.

Visit www.wicpa.org/CPEonline to get started!

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[technology] technology trends

Explore top technology trends By Chris Jenkins, CAE

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Change is the only constant when dealing with technology, and that’s what makes technology great. But how do we overcome the pitfalls of continuous change and get the most from our technology investment? The key to technology adoption is using the disruption curve to your advantage and choosing the right products after they’ve been tested but before they become popular. This leaves you out of the testing phases, but allows for ample time to reap the rewards of your investment. To find the best products at the right time, you need to remain educated on the trends and patterns in technology. So let’s take a quick look at what’s trending now.

Virtualization Virtualization has many definitions, but at its core it’s all about streamlining tasks through the use of technology. We often talk about virtualizing servers to reduce energy consumption and costs but the reality is that we get more bang for the buck by virtualizing business processes. For example, if a current process involves printing a document for review, you might decide to virtualize this process and review the same document electronically. While the benefits you reap are many — ease in entering, organizing, storing, and transmitting information — there are many questions you should also consider, such as retention, security, and compliance. Firms gain unique value and a competitive edge by identifying and prioritizing business process orientation.

Hyperconnectivity Always on connectivity has become the norm in today’s society. Hyperconnectivity is changing the way we work, live and consume information. Increased usage of alternative devices, such as tablets and smartphones, changes customer expectation with regard to how, when and where we communicate. New methods must be developed to deliver information in visual and easy to consume chunks. Websites must transition to web presence offering anywhere access, engagement and cross device responsive design. As we rely more on devices to deliver content, search will become less of a priority, and relevance and reputation management will become key to being found.

create and maintain a BYOD structure that works for employees and keeps organizational data safe? The first step in the process is acknowledging that BYOD isn’t a passing craze. Next, define how far BYOD will go within your organization and begin looking at Mobile Device Management (MDM) solutions. As with any technology solution, planning is the key, and BYOD can be a blessing or a curse depending on your wants and needs.

Big data Data is everywhere and covers almost any topic or need. The key is finding and understanding how to use it. As the Internet continues to expand, those willing to invest in learning how to mine data will gain a significant competitive advantage. The amount of publicly available data to be mined will continue to grow exponentially year after year allowing for predictive analysis and comparisons between industries, as well as specific companies. Those utilizing tools to create meaningful value from this repository of amassed data will have better decision-making capabilities and deliver exceptional client value.

Bring your own device (BYOD) Consumer electronics and software are finding their way into the enterprise. Organizations who embrace this new method of working are seeing productivity gains and report reduced hardware costs. How do you

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Visualization

Exponential growth in data combined with changing technology device interfaces will force us to change the ways we present data. Data creation or collection will become less important, and the ways data sets are presented will take center stage. Complex datasets will need to be presented in ways for ease of consumption on multiple platforms. Drill down and roll up interaction with data will be the expectation. Touch, voice, and motion interactions will change the ways we interact with machines and the data they hold. To get the most from these future changes companies need to start looking at new ways to present information now, and build on that presentation for the future.

These five trends just scratch the surface. We still have technologies that are in the current adoption cycle including cloud computing, online collaboration and remote connectivity that are the building blocks in transitioning into next generation solutions. Technology is ever changing, and to get the most from the investment, you need the right tech at the optimal time. Chris Jenkins, CAE is chief technology strategist for The Ohio Society of CPAs. He has been presenting on various technology topics for more than 15 years and remains active in several profession related volunteer activities. Contact him at 800-686-2727 ext. 332, cjenkins@ohio-cpa.com or visit his blog at http://blog.techiebytes.com.

Want more? Chris Jenkins, CAE will share more about current and emerging technologies and how they will affect your business at Techie Bytes on Aug. 28 at the WICPA Professional Development Center in Brookfield.

See page 52 for more details.

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Modify courses.

Print reports.

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[

2013

seminars | calendar ]

JUN

Date 19 20

Date

AUG 20 The Bottom Line | J u n e 2 0 1 3

8 9 19 20 20 21 22 28 28 28 29

Date

SEPT

5 9 9 9 10 10 10 11-13 12 12 13 13 13 13 16 16 17 17 17 17 18 18 18 18 18-20 19 19 20 23 23 24 24

Title Loscalzo’s Hands-on Guide to Understanding & Testing Internal Control (HGTC) NEW! Loscalzo’s Frequently Asked Questions in Employee Benefit Plan Accounting & Auditing (FAQEBP)

Title

Type

Location

Page

Brookfield 40

Rothschild 40

Type

Location

Page

I See it! Bringing Into Focus the New Clarified Auditing Standards (GNFR) AA Revenue Recognition: Getting the New Standard Right (RRNS) AA The Best Income Tax, Estate Tax & Financial Planning Ideas of 2013 (IEFP) TAX Determining How Much Money You Need to Retire & Tax Ideas & Money Management in Retirement (DRMM) TAX Annual Update for Controllers (SKSB) Mgmt NEW! The Mobile Office (MOB) IT Excel-Based Dashboards (EBD) IT NEW! New Medicine: Key Issues That CPAs Need to Know About the New Health TAX Care Bill (NMED) NEW! Should Client Expenditures Be Capitalized or Expensed? A Guide to the New IRS Regulations (CPE4) TAX IT NEW! Techie Bytes® 2013 (TBU) The Complete Guide to Liquidation of Business Entities (CGLB) TAX

Brookfield 62 Brookfield 52 Brookfield 63

Title

Location

Type

Annual Update for Accountants & Auditors (AUAA) AA Market & Economic Outlook: Tips to Better Advise Your Clients (BB09) BB Form 990: Tax Issues to Know for Preparing Form 990 (EO-F990) TAX NEW! The Complete Guide to Understanding Challenging Nonprofit Tax & Form 990 Issues (F990) TAX NEW! Top 50 Mistakes Practitioners Make & How to Fix Them: Dealing With the IRS (IRSM) TAX Form 990: Tax Issues to Know for Preparing Form 990 (EO-F990A) TAX Annual Update for Accountants & Auditors (AUAA2) AA AHI Staff Training: Basic (STP1A) AA Partnership & LLC Taxation: Advanced Issues (PTAI) TAX 2013 Fall Focus: The Generation Drive Leadership 2.0 (WFF0912) FF If Not Bank Debt Financing…Alternative Financing (NBP09) TGIF Patient Protection & Affordable Care Act (MBP09) TGIF Tax Smart Retirement Strategies (MT09) TGIF Income Taxation of Trusts & Estates: Planning & Preparation of Form 1041 (ITTE) TAX Farm Taxation Update (FTS) TAX NEW! From Hiring to Firing & Everything in Between: Legal, Tax & Health Care Issues (HTOF) Mgmt Farm Taxation Update (FTS2) TAX The Complete Guide to Payroll Taxes & 1099 Issues (CGPT) TAX NEW! Social Security & Medicare: Advanced Analysis of the Tactics, Taxes & the Truth (SSM4) TAX NEW! Tax Challenges for Older Americans (TCA4) TAX iPad: A Tool for Accountants (LCBP09) BP A Practical Update on New Technology & IT Trends (BBP09) BP Farm Taxation Update (FTS3) TAX Surgent McCoy’s Advanced Critical Tax Issues for Limited Liability Companies & Partnerships (ACTL) TAX AHI Staff Training: Semi-Senior (STP2A) AA Issues Involving the Disabled Employee: Managing Employee Medical Conditions (LE09) BP Surgent McCoy’s Comprehensive Guide to Tax Depreciation, Amortization & Property Transactions from Acquisition to Exchange or Disposition (TDAP) TAX 2013 Fall Focus: The Generation Drive Leadership 2.0 (WFF0920) FF CPAs in Industry Fall Conference (CPAIF) Conf NEW! Excel Best Practices (EBP) IT Advanced Excel (ADE) IT Annual Update for Accountants & Auditors (AUAA3) AA

Brookfield 40 Brookfield 41 Brookfield 62 Brookfield 62 Brookfield 56 Brookfield 52 Brookfield 52 Brookfield 62

Page

Rothschild 41 Brookfield 35 Onalaska 63 Appleton 63 Brookfield 63 Madison 63 Appleton 41 Brookfield 41 Brookfield 64 Eau Claire IBC Appleton 33 Madison 29 Wauwatosa 31 Brookfield 64 Neenah 64 Brookfield 56 Madison 64 Brookfield 64 Brookfield 64 Brookfield 64 Onalaska 28 Brookfield 27 Onalaska 64 Manitowoc 65 Brookfield 41 Brookfield 26 Madison 65 Madison IBC Pewaukee 24 Brookfield 52 Brookfield 53 Brookfield 41

SEPT

Date 25 26 26 27 30

Date

OCT

Date

NOV

1 1 4 4-5 5 7 7-8 8 11 11 11

Type

Location

Page

Alternative Minimum Tax (AMT) IRS Practice & Procedure: Audits, Appeals, Assessment, Settlement & Collection (IPP) NEW! Financial Reporting Framework for Small & Medium-Sized Entities (FRFS) Compilations & Reviews: Engagement Performance & Annual Update (CRAU) Not-for-Profit & Health Care Financial Conference (NFP)

TAX TAX AA AA Conf

Madison 65 Madison 65 Brookfield 42 Brookfield 42 Pewaukee 24

Title

Type

Location

Page

Government Auditing Standards (EOYB) Gov/NFP NEW! The Top 50 Business Mistakes Practitioners Make & How to Fix Them (BTBB) TAX NEW! Top 10 GAAP Issues (TTGP) AA Navigating Through the Changing Media Landscape (MT10) TGIF Choosing the Best Entity Structure Under the Tax Law in 2013 (CBES) TAX Annual Accounting & Auditing Update TAX Multistate Income Tax (MIT) TAX Multistate Income Tax (MIT2) TAX iPad: A Tool for Accountants (ECBP10) BP AHI Staff Training: Beginning In-Charge (STP3A) AA 2013 Hot Tax Topics (HOT) TAX 2013 Fall Focus: The Generation Drive Leadership 2.0 (WFF1011) FF Governmental Accounting & Auditing (GAU) Gov/NFP Frequent Frauds in Governments (FFGN) Gov/NFP Protecting Your Business from the “Bad Guys” (BBP10) BP AHI Staff Training: Supervisory (STP4A) AA iPad: A Tool for Accountants (NBP10) TGIF Nonprofit Governance Issues (MBP10) TGIF Advanced CFO & Controller Leadership Skills (ACCS) Mgmt Advanced Mergers, Acquisitions & Sales (PSAS) TAX Business Combinations & Consolidation (BCO) AA NEW! Adobe Acrobat Must-Know Features for Beginners (AAFB) IT NEW! Adobe Acrobat Advanced Tips, Tricks & Techniques (AAAT) IT NEW! Excel: Everything You Wanted to Know About Using Excel Pivot Tables (EXPT) IT NEW! Managing Your Email, Calendar & Contacts on Your Mobile Device (MMOD) IT 2013 Fall Focus: The Generation Drive Leadership 2.0 (WFF1025) FF The Changing World of Internal Controls (CAAT) AA Tax Advisors Update (PTU) TAX The Best Income Tax, Estate Tax & Financial Planning Ideas of 2013 (IEFP2) TAX AICPA’s 1040 Tax Return Workshop by Sid Kess (IITW) TAX Fiduciary Income Tax Returns: Form 1041 Workshop (1041) TAX NEW! Fringe Benefits: 2013-2014 (FB) TAX Construction Contractors Advanced Issues (CCAI) AA Governmental Accounting & Auditing (GAU2) Gov/NFP NEW! New “Repair Regs” Sec. 263 (NRR) TAX NEW! Advanced Estate Planning Strategies (AEPS) TAX NEW! The Statement of Cash Flows: Preparation Guidance & Presentation Illustrations (FLO4) AA Fair Value Accounting: Guidance for Practitioners & CPAs in Business & Industry (FAI4) AA

Madison 48 Brookfield 65 Madison 42 Wauwatosa 31 Brookfield 66 Brookfield 42 Rothschild 66 Brookfield 66 Eau Claire 28 Brookfield 42 Brookfield 66 Appleton IBC Rothschild 48 Brookfield 48 Brookfield 27 Brookfield 43 Green Bay 33 Madison 29 Brookfield 56 Brookfield 66 Brookfield 43 Brookfield 53 Brookfield 53 Brookfield 53 Brookfield 54 Brookfield IBC Brookfield 43 Manitowoc 66 Onalaska 66 Brookfield 66 Madison 66 Brookfield 66 Brookfield 43 Onalaska 48 Brookfield 66 Madison 67 Brookfield 44 Brookfield 44

Title

Location

Surgent McCoy’s Audit Workshop: Best Practices in Planning & Designing a High-Quality & Profitable Audit (AWPD) NEW! Internal Controls (INCO) OCBOA Financial Statements: Preparation & Reporting (CTB) NEW! Tax Staff Training: Level 2 Business (TSTB) Internal Control: Essentials for Financial Managers, Accountants & Auditors (ICDAD) Tax Advisors Update (PTU2) Tax Conference (TCB) How to Avoid the Biggest Overtime & Wage Payment Mistakes (NBP11) The Best Individual Income Tax Update Course by Surgent McCoy (BITU) How Good Companies Become Great (GTG) Accounting & Reporting Practices of Not-for-Profit Organizations (FSNPO)

Type AA Mgmt AA TAX AA TAX Conf TGIF TAX Mgmt Gov/NFP

Page

Brookfield 44 Madison 56 Brookfield 44 Brookfield 68 Brookfield 44 Onalaska 68 Milwaukee 24 Appleton 33 Madison 68 Appleton 57 Brookfield 48

21 The Bottom Line | J u n e 2 0 1 3

2 3 3 4 4 7 8 9 9 9-11 10 11 14 15 16 16-18 18 18 18 23 24 24 24 25 25 25 25 28 28 28-29 29 29 30 30 30 31 31 31

Title

[

2013

seminars | calendar ] Date

NOV

22 The Bottom Line | J u n e 2 0 1 3

DEC

Title

Type

Location

Page

11 11 11-12 12 12 12 12 12 13 13 14 14 14 15 15 15 18 19 19 20 20 20 21 21 21-22 22 22

Fair Value Accounting (FVA) Financial Leadership (FL) NEW! Tax Staff Training: Level 1 Individual (TSTI) Advanced Partnership/LLC Workshop: How to do Optional Step-Up Basis under Section 754 & Related Provisions (APLW) Detecting Misstatements: Risk Assessment (DEMI) Nonprofit Auditing & Accounting Update (NAU) Only Financial Officer (OFO) Revenue Recognition: Getting the New Standard Right (RRNS2) Wisconsin Department of Revenue Update (LCBP11) Communicate at Ground Level: How to Simplify Your Communication & Get Your Message Heard (BBP11) Latest Developments in Government & Nonprofit Accounting & Auditing (GNAA) Accounting & Reporting for Not-for-Profits: issues & Answers (ARNP) The Ultimate Employee Handbook: Suggestions for Creating a Valuable Personnel Policy Manual (LE11) Cloud Computing With the New Microsoft Office (MBP11) Latest Developments in Nonprofit Accounting & Auditing 2013 (NPAA) Investment Process Basics Including Economic & Portfolio Management Theory Refreshers for the CPA (MT11) Loscalzo’s Disclosure: The Key to Financial Statements (DKFS) NEW! Loscalzo’s Lease Accounting in Transition (LAT) Accounting, Auditing & Financial Management Conference (AAFM) Surgent McCoy’s Federal Tax Camp (SATC) NEW! Contracts in the Real Business World (CRBW) 2013 Annual Review of Valuation Cases & Hot Issues (ARBV) NEW! Ben Wright’s Practical Business Law for 2013 (PBL) Sage 50/Peachtree Accounting Software: Managing Businesses More Effectively (PAS) AICPA’s 1040 Tax Return Workshop by Sid Kess (IITW2) NEW! Ben Wright’s Email, Record Retention, Destruction & Security for 2013 (DRD) NEW! Top Accounting Solutions (TAS)

AA Mgmt TAX

Manitowoc 45 Appleton 57 Brookfield 68

TAX AA Gov/NFP Mgmt AA BP

Madison 68 Brookfield 45 Green Bay 49 Appleton 57 Neenah 45 Onalaska 28

BP Gov/NFP Gov/NFP

Brookfield 27 Madison 49 Brookfield 49

BP TGIF Gov/NFP

Brookfield 26 Madison 30 Brookfield 49

TGIF AA AA Conf TAX Consult Consult Consult IT TAX IT IT

Wauwatosa 31 Brookfield 46 Brookfield 46 Pewaukee 24 Rothschild 69 Brookfield 47 Brookfield 47 Brookfield 47 Brookfield 54 Rothschild 69 Brookfield 54 Brookfield 54

Date

Title

Type

Location

2 2 2-3 3 4 4 5 5-6 6 6 9 10 10-11 11 11 11 12 12 12 12-13 13 13 16 17 18 18 19

The Complete Guide to Preparing Limited Liability Company, Partnership & S Corporation Federal Income Tax Returns (PLPS) Tax Advisors Update (PTU3) NEW! Tax Staff Training: Level 3 Advanced Issues (TSTA) Surgent McCoy’s Handbook for Mastering Basis, Distribution & Loss Limitation Issues for S Corporations, LLCs & Partnerships (HMBI) Debt Related Tax Issues: Foreclosures, Short Sales & Cancellation of Debt (DRTI) Advanced OMB A-133 Issues (AOMB) Studies on Audit Deficiencies (SAYB) Technology Conference (TECH) If Not Bank Debt Financing…Alternative Financing (MT12) Advanced Auditing of HUD-Assisted Projects (EO-AHUD) Governmental Accounting & Auditing (GAU3) Governmental Accounting & Auditing (GAU4) Accounting & Auditing Workshop (AAUW) Wisconsin Department of Revenue Update (ECBP12) Construction Contractors: Special Tax & Accounting Considerations (CCST) Chief Financial Officer (CFO) Ethics & Sustainability (ES) Lean Accounting (LA) Auditing Defined Contribution Plans (AEMP) 2013 Corporate Income Tax Boot Camp by Sid Kess (CITW) Tax Smart Retirement Strategies (MBP12) Corporate Finance Check-Up (CFC) Sage 50/Peachtree Accounting Software: Managing Businesses More Effectively (PAS2) QuickBooks Advanced Features, Tools & Techniques (ADQ) Individual Income Tax Update (NBP12) The Investment Process: Basics for the CPA (BBP12) Tax Advisors Update (PTU4)

Page

TAX TAX TAX

Brookfield 69 Eau Claire 69 Brookfield 69

TAX TAX Gov/NFP Gov/NFP Conf TGIF Gov/NFP Gov/NFP Gov/NFP AA BP TAX Mgmt Ethics Mgmt AA TAX TGIF Mgmt IT IT TGIF BP TAX

Brookfield 70 Brookfield 70 Brookfield 49 Brookfield 50 Pewaukee 24 Wauwatosa 32 Brookfield 50 Neenah 50 Brookfield 50 Brookfield 46 Eau Claire 28 Madison 70 Brookfield 58 Brookfield 47 Brookfield 58 Brookfield 46 Rothschild 70 Madison 30 Brookfield 58 Brookfield 54 Madison 54 Green Bay 34 Brookfield 27 Brookfield 70

2014 Date

JAN

7 12 14 14 19

7 12 12 14 14 17 18 19

Date

APR

2 3 9 16 18 18 18 21 24 29

Date

MAY

9 14 14 16 16 20

Date

JUNE

Location

TGIF BP TGIF TGIF Mgmt BP BP TGIF Mgmt

Madison 30 Onalaska 29 Appleton 34 Wauwatosa 32 Green Bay 58 Eau Claire 29 Brookfield 27 Brookfield 32 Brookfield 58

Mgmt

Brookfield 58

Mgmt

Brookfield 58

Title

Type

Location

Estate Plan Life Insurance (NBP02) Hot IT Risks in 2014: Be Aware or Beware! (ECBP02) If Not Bank Debt Financing…Alternative Financing (MBP02) Voice of the Employee & Performance Reviews (MT02) The Strategic Case for Emerging Market Equities (BBP02)

TGIF BP TGIF TGIF BP

Green Bay 34 Eau Claire 29 Madison 30 Wauwatosa 32 Brookfield 27

Title

Type

Location

Management Fraud: War Stories From the Front (NBP03) The Benefits of Cloud Computing (LCBP03) If Not Bank Debt Financing…Alternative Financing (BBP03) Investment Process Basics Including Portfolio Management Theory Refresher for the CPA (MBP03) Trust Planning in a Post Estate Tax World (MT03) Only Financial Officer (OFO2) Financial Management Skills (FMS) NEW! Money Talks! Critical Presentation & Communication Skills for the Finance Professional (LMTC)

TGIF BP BP

Appleton 34 Onalaska 29 Brookfield 27

TGIF TGIF Mgmt Mgmt

Madison 30 Wauwatosa 32 Brookfield 59 Brookfield 59

Mgmt

Brookfield 59

Type

Location

Title QuickBooks for Accountants (QBP) NEW! Excel PivotTables for Accountants (EPT) The Benefits of Cloud Computing (ECBP04) Voice of the Customer (BBP04) Handling Government Investigations: What to do if the Government is Investigating Your Client (MBP04) Chaos Versus Order: Designing an Effective Incident Management Program (NBP04) Lost Profits & Common Mistakes (MT04) Chief Financial Officer (CFO2) Annual Update for Controllers (SKSB2) NEW! Relationships Built on Trust or Mistrust? How to Foster Superior Employee Performance (LRBO)

Title

Page

IT IT BP BP

Manitowoc 54 Brookfield 54 Eau Claire 29 Brookfield 28

TGIF TGIF TGIF Mgmt Mgmt

Madison 31 Green Bay 35 Wauwatosa 33 Rothschild 59 Appleton 59

Mgmt

Brookfield 60

Type

Location

Page

Investment Process Basics Including Economic & Portfolio Management Theory Refreshers for the CPA (NBP05) Why Every Business Needs a Buy/Sell Agreement (LCBP05) Handling Government Investigations: What to do if the Government is Investigating Your Client (BBP05) Why Every Business Needs a Buy/Sell Agreement (MBP05) Create a Culture of Employee Engagement (MT05) NEW! They Don’t Eat Their Young, Do They? How to Work With Difficult People! (LTDE)

TGIF BP

Appleton 35 Onalaska 29

BP TGIF TGIF Mgmt

Brookfield 28 Madison 31 Wauwatosa 33 Brookfield 60

Title

Type

Location

Audits of 401(k) Plans (AFKP)

Page

Brookfield 46

23 The Bottom Line | J u n e 2 0 1 3

Date

MAR

Type

3 Individual Income Tax Update (MBP01) 8 Individual Income Tax Update (LCBP01) 10 Hot IT Risks in 2014: Be Aware or Beware! (NBP01) 10 Individual Income Tax Update (MT01A) 14 NEW! Advanced Business Law for CPAs (ABLT) 15 Individual Income Tax Update (ECBP01) 15 Compliance & the Voluntary Disclosure Program (BBP01) 17 Individual Income Tax Update (MT01B) 21 MBA in a Day (MBAD) 28 NEW! The Complete Controller: Five Heroic Skills to Transform the Accounting Team (LCCH) 29 NEW! Do You Suffer from Bureaucracy or Turf Wars? How to Eliminate Them From 57 Your Culture (LDYS)

Date

FEB

Title

Financial Institutions Conference Tuesday, May 21

2013 WICPA conferences CPAs in Industry Spring Conference Tuesday, March 19

Holiday Inn Hotel & Convention Center

School District Audit Conference Wednesday, May 15

Not-for-Profit Conference Monday, Sept. 30

Country Springs Hotel & Conference Center

CPAs in Industry Fall Conference Monday, Sept. 23

Country Springs Hotel & Conference Center Radisson Paper Valley Hotel

School District Audit Conference Thursday, May 16

Tax Conference Thursday, Nov. 7 & Friday, Nov. 8

Italian Conference Center

Accounting, Auditing & Financial Management Update Conference Tuesday, Nov. 19

Country Springs Hotel & Conference Center

Technology Conference Thursday, Dec. 5 & Friday, Dec. 6

Country Springs Hotel & Conference Center Country Springs Hotel & Conference Center Country Springs Hotel & Conference Center

www.wicpa.org/conferences

Registration will open approximately eight weeks prior to each conference. To learn more, visit

[ www.wicpa.org/register ]

Watch your email box for our

two CPE e-newsletters.

Connections MY CPE

Onsite Programs

Alternatives MY CPE

Online Programs

Registration FORM Employer_______________________________________________________________________ Address_________________________________________________________________________

q I prefer a vegetarian meal. q I am an AICPA member. q I have a special need

City|State|Zip____________________________________________________________________ Telephone_______________________________________________________________________

or disability. _______________ __________________________

Email (required for confirmation and electronic materials)______________________________________

Are you: q a WICPA member q a CPA nonmember q working toward a CPA q not a CPA Course Acronym/Date__________________________ q *Green Program Member Fee $_________ Nonmember Fee $________ Course Acronym/Date__________________________ q *Green Program Member Fee $_________ Nonmember Fee $________ Green Event Course Acronym/Date__________________________ q *Green Program Member Fee $_________ Nonmember Fee $________

Sessions (if applicable) _____________________________________________________________________________________________

*Green Programs Only: GreenSession

q will bring a laptop/tablet device q will not bring a laptop/tablet device q prefer a printed manual (additional $20 per green program) Payment method: q Check (payable to WICPA) Total amount enclosed: $_____________ Charge to q MasterCard q Visa Total amount to be charged: $_____________ Name on Card___________________________________________________________________ Billing Address___________________________________________________________________ City|State|Zip____________________________________________________________________ Card #_________________________________________________________________________ Exp. Date __________________________ CVV (3 digits on back of card)____________________ Signature________________________________________ Date___________________________ Mail registrations with payment or credit card information to: WICPA | 235 N. Executive Drive | Suite 200 | Brookfield, WI 53005 Call with credit card information: 262-785-0445 | 800-772-6939 Website: www.wicpa.org/register

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Name___________________________________________ WICPA ID#____________________

Breakfast Programs, TGIF for CPAs & Brown Bag Lunches Breakfast Programs, TGIF for CPAs & Brown Bag Lunches Want to get out of the office, earn CPE credits and still not lose a full-day of work? The WICPA hosts several one- to four-hour 26

breakfast, TGIF and brown bag

The Bottom Line | J u n e 2 0 1 3

lunches throughout the state for CPAs. Many of our members find

Law & Employment Breakfast Programs These quarterly programs feature various human resources, law and employment topics. Programs take place at the WICPA Professional Development Center in Brookfield. Registration and a networking breakfast begin at 7 a.m., followed by the presentation and Q&A from 7:30 – 9 a.m.

current on upcoming trends and

Presenter: John J. Kalter, J.D., shareholder, Labor & Employment Law Practice Group, Godfrey & Kahn, S.C.

timely issues happening within the

CPE credit: 2 hours

profession. Network with fellow

Fee: $35 member/$45 nonmember

colleagues and choose between

Sept. 19

a number of different locations,

Issues Involving the Disabled Employee: Managing Employee Medical Conditions (LE09)

this to be the perfect way to gain credit while continuously staying

times, credit options and topics that interest you.

Issues involving employees with medical conditions are some of the most prevalent, complicated and legally risky for employers. The personal nature of medical conditions combine with the myriad laws applicable to such situations — workers’ compensation, state and federal family and medical leave laws, state and federal disability discrimination laws — to create complicated and often frustrating human resources issues. This presentation focuses on the interaction of these laws and provides a framework to employers for making better, more informed decisions regarding employee medical situations to try to avoid the legal traps these issues can create.

Nov. 14

The Ultimate Employee Handbook: Suggestions for Creating a Valuable Personnel Policy Manual (LE11) An employee handbook can be a valuable tool for an employer in several ways: • Orienting new employees • Providing consistent guidance about company personnel policies and expectations to new and experienced employees • Protecting the employer from employee lawsuits • Serving as a cornerstone in building each employee’s sense of identity with the company • Selling the business as an excellent place to work This presentation will explore techniques for drafting employee handbooks, the basic content and organization, mandatory provisions and all-important disclaimers.

Brookfield Breakfast Programs These programs feature various topics and take place one Wednesday a month, September through May at the WICPA Professional Development Center in Brookfield. Registration and a networking breakfast begin at 7 a.m., followed by the presentation from 7:30 – 8:30 a.m. CPE credit: 1 hour Fee: $25 member/$35 nonmember BEST DEAL! Season Pass (BBPSP) $200 member/$250 nonmember

Sept. 18

This session will look at new and developing products and technologies from a business perspective. A fast-paced and practical focus with advice for implementing will be applied to a variety of topics like Windows 8, Office 2013, new backup software, the cloud, iOT and other technologies.

Examine how our mind-sets, emotions and human psychological wiring impact our effectiveness as communicators. Participants are also introduced to simple techniques for creating clearer and more effective communication with the important people in our lives, especially when emotions are running high.

Oct. 16

Dec. 18

Protecting Your Business From the “Bad Guys” (BBP10)

The Investment Process: Basics for the CPA (BBP12)

Steve Donovan, vice president & district sales manager, U.S. Bank

Todd Voit, Ph.D., portfolio manager, economist, Voit & Hamilton, LLC

Kelly King, fraud investigator, U.S. Bank

This program provides a foundation for the CPA when establishing a suitable portfolio for a client. Tools to determine a client’s specific circumstances, including their investment objective, anticipated investment horizon and their tolerance for risk will be discussed in detail.

A Practical Update on New Technology & IT Trends (BBP09)

Rick Rodriguez, treasury management specialist, U.S. Bank By attending this breakfast program, you’ll learn how to keep your organization safer from fraud. The presenters will cover why and how fraud occurs, touching on workplace and check fraud, while providing examples of various fraud activities. Be the hero in your office by catching when and if the “bad guys” strike! Nov. 13

Communicate at Ground Level: How to Simplify Your Communication & Get Your Message Heard (BBP11) John Rutkiewicz, managing director, Living As A Leader Too often, the ways that we communicate interpersonally create the very blocks to communication that we and others find so frustrating. For example, we may communicate assumptions rather than facts, talk around issues to avoid

Jan. 15

Compliance & the Voluntary Disclosure Program (BBP01) Scott Feldt, Wisconsin Deputy State Treasurer, State of Wisconsin-Unclaimed Property The Office of the State Treasurer will provide information regarding unclaimed property law compliance in Wisconsin and a new Voluntary Disclosure Agreement program that will allow Wisconsin businesses to submit initial reports with little or no penalty or interest assessments. The treasury representative will review the agreement provisions, timelines, checklists and how businesses can avoid audits by participating in the program.

Feb. 19

The Strategic Case for Emerging Market Equities (BBP02) Kevin M. Reardon, CFP, president and owner, Shakespeare Wealth Management, Inc. The world is shrinking, and the United States no longer holds the key to all great investment opportunities. Join Kevin Reardon for this informative presentation as he dissects the growing, emerging market economies, explains the opportunities that exist and describes ways to invest in these emerging markets. March 12

If Not Bank Debt Financing… Alternative Financing (BBP03) Jim Goetz, vice president, Bank Mutual Corp. Paul Perkovich, marketing director, Riviera Finance, LLC In business there’s always a bank. The reality is that many alternative forms of debt financing must be available to sustain the myriad of needs and situations of businesses. Within this program, we will cover some regular pathways a business takes from inception to maturity, describe the various types of debt a business may obtain, and the qualification, appropriateness and features of each debt type. We will have representation from a number of aspects: banker, asset-based lender, factor, chief financial officer, attorney, accountant, consultant and purchase order/inventory financier. Each voice brings their perspective, as we navigate various case study situations, to allow our audience to relate.

27 The Bottom Line | J u n e 2 0 1 3

Scott Hirschfeld, president, CTAccess | Computer Technologies of Wisconsin, Inc.

confronting reality, we may withhold information to maintain our power or we use language against others to preserve our power. Unfortunately, none of these communication practices do much toward serving our business and personal relationships.

Breakfast Programs, TGIF for CPAs & Brown Bag Lunches April 16

Voice of the Customer (BBP04)

Individual program: $40 member/$45 nonmember (January program $99 member/$129 nonmember and includes a Master Tax Guide)

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Michael Nottoli, partner, Accounting Information Solutions, Ltd.

Sept. 18 (Stoney Creek Inn, Onalaska) Oct. 9 (The Plaza Hotel, Eau Claire

Profitable growth comes from developing highly satisfied customers who promote your product within their circle. In this seminar we’ll show you how a “voice of the customer” program can benefit your organization. You’ll learn the difference between customer satisfaction and customer loyalty, how to drive customer loyalty, how Net Promoter Score tracks customer loyalty and how to incorporate this program into your business.

iPad: A Tool for Accountants

May 14

Handling Government Investigations: What to do if the Government is Investigating Your Client (BBP05) Patrick S. Coffey, attorney, Whyte Hirschboeck Dudek S.C. Daniel B. Geraghty, attorney, Whyte Hirschboeck Dudek S.C. Two experienced attorneys will lead you through the correct way to handle government investigations on your client. Topics will include how to respond to subpoenas Fifth Amendment issues, along with how to deal with revenue agents and respond to information document requests.

Eau Claire & LaCrosse Breakfast Programs

These programs are held one Wednesday a month, feature various topics and alternate between The Plaza Hotel in Eau Claire and Stoney Creek Inn in Onalaska. Registration and a networking breakfast begin at 7:30 a.m., followed by the presentation from 8 – 10 a.m. The January programs are 8 a.m. – noon and include a Master Tax Guide. CPE credit: 2 hours (January programs 4 hours)

(LCBP09) & (ECBP10)

Cindy Prindle, MCAS, training & professional development manager, Hawkins, Ash, Baptie & Company, LLP There are so many applications available from the Apple App Store that it’s often difficult to discern which ones work best. You will be guided through an app journey that will explore four different segments of software written for the iPad, including cloud storage options, productivity tools, social networking channels and a miscellaneous category of apps that will interest you and increase your productivity using your iPad while on the job. Nov. 13 (Stoney Creek Inn, Onalaska) Dec. 11 (The Plaza Hotel, Eau Claire

Wisconsin Department of Revenue Update (LCBP11) & (ECBP12) Vicki Gibbons, CPA, deputy administrator of the Department of Revenue’s Income, Sales and Excise Tax Division This presentation will include a summary of recent law changes, highlights of administrative and procedural changes affecting tax practitioners, issues arising in individual income, corporation franchise or income and sales and use tax audits, and information in preparation for the upcoming filing season.

Jan. 8 (Stoney Creek Inn, Onalaska) Jan. 15 (The Plaza Hotel, Eau Claire

March 12 (Stoney Creek Inn, Onalaska) April 9 (The Plaza Hotel, Eau Claire)

Individual Income Tax Update

The Benefits of Cloud Computing

(LCBP01) & (ECBP01)

(LCBP03) & (ECBP04)

8 a.m. – noon

Cindy Prindle, MCAS, training & professional development manager, Hawkins, Ash, Baptie & Company, LLP

Fee: $99 member/$129 nonmember Speaker TBD

Feb. 12 (The Plaza Hotel, Eau Claire)

May 14 (Stoney Creek Inn, Onalaska

Hot IT Risks in 2014: Be Aware or Beware! (ECBP02)

Why Every Business Needs a Buy-Sell Agreement (LCBP05)

Paul Rozek, MPM, associate director of risk services, Schenck SC

Sverre Roang, shareholder, Whyte Hirschboeck Dudek S.C.

Every year the Audit Director Roundtable™ gathers data from its members through discussions, surveys, audit planning documents, and secondary sources to determine trends in emerging risk areas that internal audit departments should focus on over the next six to 12 months. The results are top-of-mind issues for boards, audit committees, and executives, and are also areas in which changing business circumstances have triggered fresh attention. This non-technical and interactive session will provide you with insights on a number of hot IT risks in business today. Attendees will learn how to determine the impact of that risk on his or her firm, be able to articulate common concerns to management, see examples of audit processes to help evaluate controls that may mitigate the risk, and obtain Internet resources for future and more detailed research, awareness, and guidance.

Every closely held business with more than one owner should have a buy-sell agreement. Whatever the form of the entity, these agreements can handle everything from proper allocation of profits and losses to the day-to-day management of the company to the death of an owner. This session will work through the key components of a buy-sell and why every business should have one in place.

Madison TGIF for CPAs

These monthly programs feature various topics and take place at the Crowne Plaza Hotel in Madison. Registration and a networking breakfast begin at 7:30 a.m., followed by the presentation from 8 – 10 a.m. The January program is 8 a.m. – noon and includes a Master Tax Guide. CPE credit: 2 hours (January program 4 hours) Individual program: $65 member/$75 nonmember (January program $99 member/$129 nonmember and includes Master Tax Guide)

BEST DEAL! Season Pass (20 credits) (MBPSP)

$554 member/$604 nonmember (includes one free program and Master Tax Guide) New! $449 Unemployed/working part-time/ retired member season pass (includes two free programs and Master Tax Guide) Must contact WICPA CPE department to receive discount. Sept. 13

Patient Protection & Affordable Care Act (MBP09) Sherri Huff, CPA, CFE, CFF, president, Huff Consulting, LLC Cheryl L. Pfundtner, CPA, tax manager, Sattell, Johnson Appel & Co., S.C. This presentation will explore key changes to health care choices and the tax impact to businesses and individuals as a result of the Patient Protection and Affordable Care Act. Oct. 18

Nonprofit Governance Issues (MBP10)

Doug A. Pessefall, shareholder, Whyte Hirschboeck Dudek S.C. Governance is the key to a successful nonprofit, whether from a mission, tax, or other perspective. As nonprofit organizations grow in number, size and importance throughout Wisconsin and the nation, the focus of regulators and tax authorities will continue to be on the central role played by governance. This course will highlight current nonprofit governance issues and best practices.

29 The Bottom Line | J u n e 2 0 1 3

Whether you’re preparing 80 client returns or just your own, join us for a fast-paced review of legislative changes, practical advice for forms and procedures and tax tips before you head into tax season. Program includes Master Tax Guide.

Join Microsoft Certified Applications Specialist Cindy Prindle, who will help you understand and explore the world of cloud computing. Observe several examples of cloud computing that are available such as Google Docs, You Tube, online storage applications and a variety of other miscellaneous tools.

New! $60 Unemployed/working part-time/retired member fee (January program $89 includes Master Tax Guide) Must contact WICPA CPE department to receive discount.

Breakfast Programs, TGIF for CPAs & Brown Bag Lunches Nov. 15

Cloud Computing With the New Microsoft Office (MBP11) Daniel Petersen, business management solution specialist, Applied Tech Inc.

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Office 365 is a cloud-based productivity service hosted by Microsoft. It brings together the power of Office with business class email, document sharing, instant messaging and video conferencing to give you “anywhere access” to the things you need to get things done across your devices from PCs to smartphones and tablets. See a demonstration of the product and learn about the financial benefits of cloud computing including: capital versus operating expenses, reduced infrastructure costs and automatic upgrades. Dec. 13

Tax Smart Retirement Strategies (MBP12)

Kevin M. Reardon, CFP, president, Shakespeare Wealth Management, Inc. Baby boomers are living longer, and given the demise of traditional pension plans and a hit to 401(k) balances over the last decade, many boomers are searching for ways to prolong their careers and ease into retirement. Take an in-depth look at the issues facing boomers and potential solutions to the challenges they face. Also review the tax treatment of different investments accounts and investment products in lieu of the income tax code and come up with strategies to minimize taxes and maximize savings. Jan. 3

Individual Income Tax Update (MBP01)

8 a.m. – noon Fee: $99 member/$129 nonmember June Norman, CPA, sole practitioner, JJ Norman & Co. CPAs

If Not Bank Debt Financing… Alternative Financing (MBP02) Jim Goetz, vice president, Bank Mutual Corp. Paul Perkovich, marketing director, Riviera Finance, LLC In business there’s always a bank. The reality is that many alternative forms of debt financing must be available to sustain the myriad of needs and situations of businesses. Within this program, we will cover some regular pathways a business takes from inception to maturity, describe the various types of debt a business may obtain, and the qualification, appropriateness, and features of each debt type. We will have representation from a number of aspects: banker, asset-based lender, factor, chief financial officer, attorney, accountant, consultant and purchase order/inventory financier. Each voice brings their perspective, as we navigate various case study situations, to allow our audience to relate. March 14

Investment Process Basics Including Portfolio Management Theory Refresher for the CPA (MBP03) Todd Voit, Ph.D., portfolio manager, economist, Voit & Hamilton, LLC This program provides CPAs with a foundation for establishing a suitable portfolio for a client. Tools to determine a client’s specific circumstances, including investment objective, anticipated investment horizon and tolerance for risk will be discussed in detail. In addition, this presentation will explore the uses and applications of Portfolio Management Theory.

April 18

CPE credit: 3 hours (January program 4 hours)

Handling Government Investigations: What to do if the Government is Investigating Your Client (MBP04)

Individual program: $70 member/$80 nonmember (January programs $99 member/$129 nonmember and includes Master Tax Guide)

Patrick S. Coffey, attorney, Whyte Hirschboeck Dudek S.C. Daniel B. Geraghty, attorney, Whyte Hirschboeck Dudek S.C.

May 16

Why Every Business Needs a Buy-Sell Agreement (MBP05) Sverre Roang, shareholder, Whyte Hirschboeck Dudek S.C. Every closely held business with more than one owner should have a buy-sell agreement. Whatever the form of the entity, these agreements can handle everything from proper allocation of profits and losses to the day-to-day management of the company to the death of an owner. This session will work through the key components of a buy-sell and why every business should have one in place.

Milwaukee TGIF for CPAs

These monthly programs feature various topics and take place once a month at the Crowne Plaza Hotel in Wauwatosa. Registration and a networking breakfast begin at 7:30 a.m., followed by the presentation from 8 – 11 a.m. The two January programs, one located at the Crowne Plaza and the other at the Brookfield Suites in Brookfield, are from 8 a.m. – noon and include a Master Tax Guide.

BEST DEAL! Season Pass (28 credits) (MTSP) $589 member/$639 nonmember (includes one free program and Master Tax Guide) New! $479 Unemployed/working part-time/retired member season pass (includes two free programs and Master Tax Guide) Must contact WICPA CPE department to receive discount. Sept. 13

Tax Smart Retirement Strategies (MT09)

Kevin M. Reardon, CFP, president, Shakespeare Wealth Management, Inc. Baby boomers are living longer, and given the demise of traditional pension plans and a hit to 401(k) balances over the last decade, many boomers are searching for ways to prolong their career and ease into retirement. Take an in-depth look at the issues facing boomers and potential solutions to the challenges they face. Also review the tax treatment of different investments accounts and investment products in lieu of the incomes tax code and come up with strategies to minimize taxes and maximize savings. Social Security planning will be touched upon. Oct. 4

Navigating Through the Changing Media Landscape (MT10) H. Carl Mueller, president, Mueller Communications, Inc. Lori Richards, vice president, Mueller Communications, Inc. Newsrooms are constantly changing. Some would even say that the Internet has made everyone a journalist. From

The presentation will include an interactive survey regarding knowledge of traditional and social media, background and information on the current media landscape, examples of media and crisis situations involving the accounting industry in the past several years, and tips and strategies for managing public image and company reputation in times of public investigation or crisis. Nov. 15

Investment Process Basics Including Economic & Portfolio Management Theory Refreshers for the CPA (MT11)

Todd Voit, Ph.D., portfolio manager, economist, Voit & Hamilton, LLC This program provides CPAs with a foundation for establishing a suitable portfolio for a client. Tools to determine a client’s specific circumstances, including their investment objective, anticipated investment horizon and their tolerance for risk will be discussed in detail. In addition, this presentation will provide practical and useful information, including where to get regular, key information to anticipate trends in the economy and how to interpret the data. We will discuss both global and domestic economies, including a basic understanding of the business cycle and the uses and applications of Portfolio Management Theory.

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Two experienced attorneys will lead you through the correct way to handle government investigations of your client. Learn how to respond to subpoenas Fifth Amendment issues along with how to deal with revenue agents and respond to information document requests.

New! $65 Unemployed/working part-time/retired member fee (January program $89 includes Master Tax Guide) Must contact WICPA CPE department to receive discount.

communication through a crisis to positioning yourself and your colleagues as expert resources to your current and potential clients, it’s important to understand and engage members of the media to help tell your story. Join public relations experts from Mueller Communications as they provide unique insight into working with the local media and key takeaways to help you prepare for and implement a communications strategy, should your practice or one of your clients become the target of a media or other public investigation.

Breakfast Programs, TGIF for CPAs & Brown Bag Lunches

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Dec. 6

Feb. 14

If Not Bank Debt Financing… Alternative Financing (MT12)

Voice of the Employee & Performance Reviews (MT02)

Jim Goetz, vice president, Bank Mutual Corp.

Michael Nottoli, partner, Accounting Information Solutions, Ltd.

Paul Perkovich, marketing director, Riviera Finance,LLC

Managers and staff are united in their dislike for the annual performance review process. It’s too hard for often empty results. The paradox is that they can be the most effective tool for communicating and reinforcing participation in an organization’s goals and objectives. We’ll teach you how to make these reviews more effective and even fun! This topic goes hand-in-hand with understanding how strategy and planning can be much more productive when the “voice of the employee” is incorporated. When implemented correctly, these programs improve job satisfaction and retention and have a direct impact on the organization’s ability to execute.

In business there’s always a bank. The reality is that many alternative forms of debt financing must be available to sustain the myriad of needs and situations of businesses. Within this program, we will cover some regular pathways a business takes from inception to maturity, describe the various types of debt a business may obtain, and the qualification, appropriateness, and features of each debt type. We will have representation from a number of aspects: banker, asset-based lender, factor, chief financial officer, attorney, accountant, consultant and purchase order/inventory financier. Each voice brings their perspective, as we navigate various case study situations, to allow our audience to relate. Jan. 10 (Crowne Plaza Hotel, Wauwatosa) Jan. 17 (Brookfield Suites Hotel, Brookfield)

Individual Income Tax Update (MT01A) & (MT01B)

8 a.m. – noon Fee: $99 member/$129 nonmember June Norman, CPA, sole practitioner, JJ Norman & Co. CPAs Whether you’re preparing 80 client returns or just your own, join us for a fast-paced review of legislative changes, practical advice for forms and procedures and tax tips before you head into tax season. Program includes Master Tax Guide.

March 14

Trust Planning in a Post-Estate Tax World (MT03) Mark J. Rogers, partner, Angermeier & Rogers, LLP Non-tax uses in trust planning have now moved front and center. Some trust applications can provide effective, but not always obvious, solutions for client concerns involving family wealth transfers. Wisconsin families will now be looking to trust planning to maintain maximum control of their assets, give what they have to whom they want, when they want and how they want, while avoiding the hassles and uncertainties of probate court oversight. Trusts may also provide beneficiaries protection from creditors, lawsuits, the effects of failed marriages, and asset spend down required by government benefit programs. Join us for this engaging and informative presentation.

April 18

Lost Profits & Common Mistakes (MT04)

Scott Shaffer, CPA, CFE, forensic & valuation services Wisconsin practice leader, Grant Thornton LLP

May 16

Create a Culture of Employee Engagement (MT05) Aleta Norris, partner, Impact Consulting Group, LLC and Living As A Leader Let’s take a look at why engagement matters:

CPE credit: 3 hours (December program 4 hours) Individual program: $60 member/$70 nonmember (December program $99 member/$129 nonmember and includes Master Tax Guide) New! $55 Unemployed/working part-time/retired member fee (December program $89 includes Master Tax Guide) Must contact WICPA CPE department to receive discount. BEST DEAL! Season Pass (28 credits) (NBPSP) $519 member/$569 nonmember New! $419 Unemployed/working part-time/ retired member season pass (includes two free programs, Master Tax Guide and breakfast!) Must contact WICPA CPE department to receive discount. Sept. 13 Schenck SC, 200 E. Washington St., Appleton

• Disengaged employees cost U.S. companies more than $300 billion in productivity losses annually.

If Not Bank Debt Financing… Alternative Financing (NBP09)

• Recent research shows that only 31 percent of employees are engaged.

Jim Goetz, vice president, Bank Mutual Corp.

• More than 66 percent of managers who are motivated and engaged showed increased levels of productivity.

Paul Perkovich, marketing director, Riviera Finance, LLC

You will grasp this topic of employee engagement, including what it is and why it is important. Take advantage of the opportunity to assess your own individual level of engagement, and explore a high-level look at six ways to foster engagement around you. Plan to leave with a few tips and strategies you can apply immediately.

Northeast TGIF for CPAs

These monthly programs feature various topics and take place September through May, alternating between the Schenck offices located in Appleton and Green Bay. Registration and a networking breakfast will be at 7:30 a.m., followed by the presentation from 8 – 11 a.m.

In business there’s always a bank. The reality is that many alternative forms of debt financing must be available to sustain the myriad needs and situations of businesses. Within this program, we will cover some regular pathways a business takes from inception to maturity, describe the various types of debt a business may obtain, and the qualification, appropriateness, and features of each debt type. We will have representation from a number of aspects: banker, asset-based lender, factor, chief financial officer, attorney, accountant, consultant and purchase order/inventory financier. Each voice brings their perspective, as we navigate various case study situations, to allow our audience to relate.

Oct. 18 Schenck SC, 2200 Riverside Drive, Green Bay

iPad: A Tool for Accountants (NBP10)

Cindy Prindle, MCAS, training & professional development manager, Hawkins, Ash, Baptie & Company, LLP There are so many applications available from the Apple App Store that it’s often difficult to discern which ones work best. You will be guided through an app journey that will explore four different segments of software written for the iPad including cloud storage options, productivity tools, social networking channels and a miscellaneous category of apps that will interest you and increase your productivity using your iPad while on the job. Nov. 8 Schenck SC, 200 E. Washington St., Appleton

How to Avoid the Biggest Overtime & Wage Payment Mistakes (NBP11) John Gardner, labor & employment attorney, DeWitt Ross & Stevens S.C. Scott Paler, labor & employment attorney, DeWitt Ross & Stevens S.C. Most legal experts would agree that wage and hour lawsuits present one of the greatest employment law risks to companies today. This seminar will analyze recent trends and provide concrete tips for avoiding the most common wage and hour mistakes. It will answer questions such as what types of positions are often misclassified as exempt from overtime, what types of mistakes do companies frequently make in calculating overtime rates, how can a company get the most bang for its buck in conducting a wage and hour audit, and much more.

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One of the most common methods in recovering financial damages is lost profits. You will study an actual case that went to trial and learn about the legal underpinnings of lost profits, how to compute them and the mistakes that need to be avoided.

The December program is from 8 a.m. – noon and is located at the Radisson Hotel in Green Bay. This program includes a Master Tax Guide.

Breakfast Programs, TGIF for CPAs & Brown Bag Lunches Dec. 18 Radisson Hotel, Green Bay

Individual Income Tax Update (NBP12)

8 a.m. – noon Fee: $99 member/$129 nonmember June Norman, CPA, sole practitioner, JJ Norman & Co. CPAs 34 The Bottom Line | J u n e 2 0 1 3

Hot IT Risks in 2014: Be Aware or Beware! (NBP01) Paul Rozek, MPM, associate director of risk services, Schenck SC Every year the Audit Director Roundtable™ gathers data from its members through discussions, surveys, audit planning documents, and secondary sources to determine trends in emerging risk areas that internal audit departments should focus on over the next six to 12 months. The results are top-of-mind issues for boards, audit committees, and executives, and are also areas in which changing business circumstances have triggered fresh attention. This non-technical and interactive session will provide you with insights on a number of hot IT risks in business today. Attendees will learn how to determine the impact of that risk on his/her firm, be able to articulate common concerns to management, see examples of audit processes to help evaluate controls that may mitigate the risk, and obtain Internet resources for future and more detailed research, awareness, and guidance.

Feb. 7 Schenck SC, 2200 Riverside Drive, Green Bay

Estate Plan Life Insurance (NBP02) Robert A. Mathers, shareholder, Davis & Kuelthau, S.C. Glenn Nelson, CLU, ChFC, financial advisor, Independence Financial LLC Michael L. Scott, CLU, CFP, financial advisor, Independence Financial LLC Estate plan life insurance may die before your client does. The combination of our extended low interest rate environment, volatile stock market, financial downgrades of various insurance companies and declining dividend scales has created the perfect storm for estate planning life insurance policies that may now be on a course for failure. Due to lack of due diligence, the failures are largely going undetected until it is too late to act. Trustees are often unknowingly subject to fiduciary liability regarding the monitoring of trust owned life insurance. Studies have found that more than 70 percent of trustees do not have a process for reviewing the policies that are in trouble. We will discuss the steps trustees need to take to reduce their liability and how to correct and improve policies that are otherwise on course for failure. March 7 Schenck SC, 200 E. Washington St., Appleton

Management Fraud: War Stories from the Front (NBP03) Scott Shaffer, CPA, CFE, forensic & valuation services Wisconsin practice leader, Grant Thornton LLP The 2012 Association of Certified Fraud Examiners Report to the nation has estimated that the typical organization loses 5 percent of its revenues to fraud each year. Applied to the estimated 2011 Gross World Product, this figure translates to a potential projected global

fraud loss of more than $3.5 trillion. Whether it’s asset misappropriation, corruption or fraudulent financial statements, you will hear actual cases that have occurred and learn about the pitfalls to avoid when performing fraud investigations. April 18 Schenck SC, 2200 Riverside Drive, Green Bay

Paul Rozek, MPM, associate director of risk services, Schenck SC Who really thinks about it until that incident happens to you? When it does, will your management immediately look for someone to blame? This non-technical session will provide invaluable resources and insights about intrusion detection, incident response, and incident management programs that you can take back and deploy within your companies. Because practice makes perfect, the session will include an interactive role-playing exercise. You will work in teams, consider the pressure of dealing with an all too common type of IT incident, and gain knowledge from your peers relative to their industry practices. May 9 Schenck SC, 200 E. Washington St., Appleton

Investment Process Basics Including Economic & Portfolio Management Theory Refreshers for the CPA (NBP05) Todd Voit, Ph.D., portfolio manager, economist, Voit & Hamilton, LLC This program provides CPAs with a foundation for establishing a suitable portfolio for a client. Tools to determine a client’s specific circumstances, including investment objective, anticipated investment horizon and tolerance for risk will be discussed in detail. In addition, this presentation will

Brown Bag Lunches

These programs are hosted at the WICPA Professional Development Center in Brookfield. Registration begins at 10:30 a.m. with a box lunch option offered. The program begins at 11 a.m. and ends at 1 p.m. This is a great way to gain CPE credit over your lunch break! CPE credit: 2 hours Fee: $35 member/$45 nonmember

Have you met your 3-year CPE requirements? The current reporting period ends Dec. 31, 2013!

Sept. 9

Market & Economic Outlook: Tips to Better Advise Your Clients (BB09) Todd Voit, Ph.D., portfolio manager, economist, Voit & Hamilton, LLC CPAs will gain a better understanding of the dynamics affecting the markets and the economy. The program will be divided into two parts: • Economic or business cycle phases: You will acquire the tools and Internet resources to gain insights into the economy, determine where we are in the business cycle, understand the interconnectivity of various economic variables and gain a sense of how to forecast the path of the economy. • How the stock and bond markets are trading: You will gain an understanding of how to use certain information found regularly in the media to get a sense of the state of the U.S. stock and bond markets. The key to understanding the markets is to realize that the markets are a barometer of underlying economic and political events.

For more information about your CPE requirement, please visit

www.wicpa.org/CPE

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Chaos Versus Order: Designing an Effective Incident Management Program (NBP04)

provide practical and useful information including where to get regular, key information to anticipate trends in the economy and how to interpret the data. We will discuss both global and domestic economies, including a basic understanding of the business cycle and the uses and applications of Portfolio Management Theory.

CPE Online

Webinars & Self-study

Webinars & Self-study Convenience matters. Time matters. You matter. That’s why we offer thousands of 36

webinars and self-study options

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specifically for the CPA who has limited time or can’t get away from the office. Online CPE is a great alternative to the traditional CPE seminar because just like seminars, CPE webinars are scheduled events. But unlike seminars, webinars are all from the convenience of your computer.

To learn more about the great options available to you, please visit www.wicpa.org/cpeonline.

ACPEN National experts, quality production, easy and reliable Internet delivery! The Accounting Continuing Professional Education Network (ACPEN) is dedicated to bringing highly relevant, interactive, world-class CPE to every CPA in the most convenient and economical ways possible. ACPEN develops CPE content, manages the network, and ensures that the satellite and Internet technology is and stays at the cutting edge, for the benefit of CPAs. ACPEN has a specialized curriculum designed for members in industry and their corporate and business employers. Whether you need technology training, management, finance, leadership, ethics, business fraud or technical training for your specific industry, like banking, farm and ranch, nonprofit or governmental, the ACPEN Industry Institute™ will provide you with an ever-expanding choice of topics designed to keep you and your company ahead of the competitive curve. NEW! The ACPEN Signature Series™ provides CPAs and financial and tax professionals who are looking for the level, complexity and production values that have always been the hallmark of ACPEN courses. There will be nine courses, beginning May 15. Each course will provide excellent CPE to help you succeed and provide a special level of content and production that distinguishes them from other courses. When you register for any course in the ACPEN Signature Series™ you’re guaranteed the following elements: • The courses involve panels of four to as many as 19 presenters. • The presenters include national experts and experienced practitioners who travel to Dallas for production. • The panels often include presenters from regulatory and standard-setting organizations such as the IRS, GASB, FASB and GAO. • The courses take place at a worldclass studio with advanced graphics

and production techniques, supervised and coordinated with great care. Make sure to watch for the 2013 ACPEN Signature Series and Banking Update Series!

Bisk CPEasy Online

Value | Convenience | Experience Don’t you wish everything was CPEasy? Bisk CPEasy Online CPE Center allows accounting professionals to conveniently meet mandatory reporting requirements and gain the knowledge needed to excel in the profession. CPEasyeliminates all of the hassles associated with traditional CPE fulfillment by providing quality CPE programs that are easy to access, simple to use and available whenever and wherever you choose. With CPEasy, you can register for your choice of courses and monthly reports, study at home or the office, take quizzes and track your CPE online. Available formats include online, audio, software, video, textbook and webinar. Plus, WICPA members receive a 10 percent discount!

CalCPA CalCPA Education Foundation (CalCPA) offers a full array of continuing education programs. With CalCPA webcasts you can enjoy the flexibility of participating in CPE wherever you are. Enjoy high-quality video feeds and the ability to communicate directly with the instructor through a question box. Materials are offered in a PDF format and almost all programs have savable, printable and fully annotatable textbooks. CalCPA’s courses cover everything from accounting, auditing, tax, management, ethics, litigation, retirement, and trusts and estates. We are changing and adding new programs every year and with more than 600 webcasts to choose from there’s a course for every interest area and curriculum need. Our instructors are experts in their fields and most are also practitioners so they’re not only content experts but they’re also experts in application. These

individuals have a unique understanding of the accounting profession and offer dynamic, informative, and unique programs. In addition to live programs, recorded webcasts are offered as either self-study (qualifies for CPE credit once final exam is passed) or reference only (no CPE credit awarded). Search our online self-study products to find the course that meets your needs.

CCH, a Wolters Kluwer Business Whether you’re looking to earn CPE credit or advance your staff’s professional development, CCH Learning Center is the best on-demand learning solution for you. CCH® has enlisted the help of some of the best authors in the industry to bring you a wide variety of comprehensive and up-todate courses to help further your staff’s professional development and improve their tax, accounting and auditing, and financial and estate planning skills. CCH has an exclusive offer for WICPA members! With CCH adding new topics and courses regularly, it’s easy to fulfill your CPE needs. More than 160 interactive CPE courses are available online for one low annual fee of only $329 per Learning Center seat, saving you $140 per seat! With the special WICPA – CCH discount price, you can also apply it toward your renewal of the annual CCH Learning Center subscription. Topics available include: • Accounting and auditing. • Sales and use tax, state taxation and tax return preparation. • U.S. international taxation. • Wealth management. • Corporate financing. * Please Note: “Seats” cannot be shared; each user needs his or her own CCH Learning Center subscription.

CPA Crossings Save money. Save time. Stay focused. CPA Crossings, LLC provides an extensive catalog of live, two-hour, web-based CPE programs produced and delivered by CPA

The 2013 catalog consists of more than 65 topics in the areas of technology, practice management, workflow automation, tax, ethics and accounting/ auditing. Flexible scheduling provides a nice alternative to the traditional full-day educational format. Webinars are designed to focus on specialized topics presented by knowledgeable professionals. The nature of our webinar model allows us to bring you up to speed on rapidly emerging topics in a timely manner. All of our webinars are NASBA approved. Group discounts are available for three or more participants, a perfect option for firm training to maximize savings.

CPA Leadership Promoting Continuous Improvements in CPA Firm Leadership. CPA Leadership Institute is devoted to enhancing leadership and management development in CPA firms. We believe that firms need leadership at all levels, not just at the top; and that everyone can be a leader by taking ownership of his or her job. When that kind of behavior becomes part of your firm culture, success is assured. We are dedicated to seeing leadership become pervasive in your CPA firm. Our repertoire of tools and reports for helping CPAs develop leadership and management skills and fulfill their potential is described on this website. Our new Knowledge Center, which includes best practices suggestions, Leadership Forum report, and succession advisory section, is accessible at no charge for standard members. Learn about free Standard membership with CPA Leadership. CPA Leadership Institute also offers CPE webinars on leadership, management, personal development, and niche development. In addition,

we publish the CPA Leadership Report, a monthly online review of the best management and leadership articles in the accounting press, with links to the complete articles for your convenience. We maintain an archive of CPA Leadership Report articles published since 2005 so you can easily find ideas and information that are relevant to you and your firm.

CPEThink You’re busy, we understand. Get CPE credits anytime, anywhere, with a browser and Internet connection. And there’s a 100% money back guarantee. CPEThink provides industry-leading online interactive self-study CPE and professional development courses and exams for CPAs, licensed professionals, general practitioners and individuals interested in staying current in their profession. Now offering FREE CPE with no obligation and no commitment — just FREE CPE! Check out the CPEThink Facebook page for more information and a monthly discount code.

SmartPros Ltd. SmartPros Ltd. is a leader in online and offline continuing education for professionals. SmartPros offers a variety of subscriptions with a compelling collection of courses and subscriptions in accounting and auditing, taxation, management, personal development and more, with savings up to $120 on a subscription for WICPA members. • This Week in Accounting/Taxation: These two series present different onehour topics every week, keeping you current on hot accounting and taxation topics. Use the promo code “WICPA” to receive $50 off of these webinar subscriptions! • SP Advantage: This skills-based subscription features hundreds of multimedia and text-based courses for accounting and finance practitioners.

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One solution for all your learning needs.

Crossings, LLC or by one of its approved developers, including Federal Tax Workshops, Executive Education, Gary Zeune, and KAF Financial.

CPE Online

Webinars & Self-study New courses are added regularly, and subscribers have access to a broad library of courses. • FMN Online: As the leading financial update CPE subscription program in the industry, FMN is utilized by more than half of Fortune 500 companies and other leading organizations. FMN produces four new courses per month, and subscribers have access to a complete archive of courses. 38 The Bottom Line | J u n e 2 0 1 3

• CPA Report Online (CPAR): An annual online CPE subscription program designed for accountants in public practice, CPAR delivers today’s hottest topics and experts directly to your desktop. Each month, six new programs are added, covering current topics in public accounting. Online courses feature streaming video, easy-to-follow course outlines, online transcripts and quizzes. • Government/Not-for-Profit CPA Report: Designed specifically for practitioners in the fields of governmental and not-for-profit accounting. Each quarter, four new courses are added and subscribers have access to a full archive of courses.

To learn more about the great options available to you, please visit www.wicpa.org/cpeonline.

Surgent McCoy Whatever your educational needs, Surgent McCoy has the quality and expertise to fulfill them. Surgent McCoy is one of the nation’s leading providers of CPE for CPAs. Surgent provides hundreds of webinars each year and offers a large selection of self-study products in textbook, CDROM, DVD and downloadable formats. With Surgent McCoy live webinars, you meet your CPE needs from the comfort of your office or home. Each webinar features leading experts from Surgent McCoy speaking on the hottest topics in accounting, auditing, government/ nonprofit, technology, and tax, and answering your critical questions. Courses are not only geared toward CPAs in public accounting; in fact, many courses are structured for financial professionals in the corporate world as well. You can also expand your professional career by enrolling in one of Surgent McCoy’s certified specialist in estate planning (CSEP) or certified specialist in retirement planning (CSRP) programs. Choose our unlimited webinar package ($750) for access to hundreds of two- to eight-hour courses throughout the year, or pick from smaller packages (16-credit: $370, 8-credit: $250) or single webinars ($79-$195). Each program qualifies through NASBA for live (group Internetbased) CPE credit. No exams needed!

K2 Enterprises K2 Enterprises is proud to offer a broad curriculum of technology-focused CPE webinars to the members of the Wisconsin Institute of CPAs. Now you can have webinar access to many of the courses that have made K2 Enterprises a leader in providing CPE to professionals throughout North America. When you take a K2 Enterprises webinar, you will have the opportunity to learn from an award-winning team of instructors with literally hundreds of years of experience in helping professionals identify, address, and

solve issues through the practical application of technology. K2 Enterprises offers webinars on a variety of topics, including Excel, QuickBooks, PDFs, accounting solutions, and Microsoft Office. As a NASBA approved sponsor of webinar learning, you are assured that of a highquality event, that is both convenient and affordable. We look forward to help you meet your learning objectives. Improve your efficiency and productivity by participating in a webinar produced by K2 Enterprises!

WICPA’s On Balance magazine is Digital! On Balance is now online! Access your No. 1 publication for Wisconsin CPA news any time or place. View the current issue and browse the archives at www.wicpa.org/OnBalance.

▲▲▲▲▲

Download a PDF of the publication Print or email the publication Jump to online links Zoom in to see larger type Search words or phrases

www.wicpa.org/OnBalance

Join us on social media for bi-monthly digital magazine ALERTS!

Belong to something more!

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seminars | www.wicpa.org/register ]

Accounting & Auditing Loscalzo’s Hands-on Guide to Understanding & Testing Internal Control (HGTC)

GoneGreen!

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NEW! The WICPA has gone completely green for all seminars and conferences! Materials will be emailed to registrants in PDF format. The email will contain a link to download the materials. Emailed materials will be sent approximately seven days prior to each course. It is your responsibility to maintain a current email address with the WICPA. If you don’t have an email address or don’t wish to provide one, you have the option to purchase a hard copy of the materials at least one week prior to the event date for an additional $20 fee. Purchased printed copies of the course materials will be available on the day of the program at the registration table. Walk-in registrants and those registering between one and seven days prior to the presentation date will be sent an electronic link. Extra printed copies of the course materials aren’t guaranteed to be available onsite. In addition, Internet access isn’t guaranteed to be available onsite, so please download your materials prior to the presentation. Power strips and additional power sources for laptops, iPads and other tablet devices will be available at all locations.

June 19 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Crowne Plaza, Madison Barry Smith, CPA, principal, RW Group LLC Following the Auditing Standards Board’s (ASB) risk assessment standards, auditors have no choice but to better understand internal controls to assess the design of controls and determine if they have been implemented. This course will provide the auditor of small to mid-size entities with tips, tools and techniques to efficiently document their understanding of the client’s controls, determine where it’s either necessary or more efficient to test them, and illustrate how to test internal controls efficiently at the financial statement and assertion level. This program is also recommended for persons working in industry who would like to learn more about improving their entity’s internal controls and avoiding AU 265 comments. This course was updated for the changes in the COSO framework and includes a section on using SOC 1, 2 and 3 reports. Fee: $399 member/$449 nonmember $40 early bird discount if registered and paid by May 19 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Loscalzo Associates, Ltd.

NEW! Loscalzo’s Frequently Asked Questions in Employee Benefit Plan Accounting & Auditing (FAQEBP) June 20 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Stoney Creek Inn, Rothschild Barry Smith, CPA, principal, RW Group LLC

This program hits the mark by reviewing real issues and questions asked by participants of Loscalzo’s employee benefit plan seminars in the past, as well as observations and best practices identified by the author when performing employee benefit plan consulting engagements. The manual includes approximately 75 issues dealing with employee benefit plan accounting and disclosures, fair value, and audit procedures and best practices. Get quick and practical solutions to issues that may confront your benefit plan practice. Fee: $399 member/$449 nonmember $40 early bird discount if registered and paid by May 20 $20 additional for hard copy materials Level of knowledge: Beginning CPE credit: 8 hours Developed by: Loscalzo Associates, Ltd.

I See It! Bringing Into Focus the New Clarified Auditing Standards (GNFR) Aug. 8 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Joann Cross, CPA, Ph.D., CMA, CGFM, CGMA, professor, University of Wisconsin–Oshkosh

The AICPA’s Clarified Auditing Standards are now effective! As you’re implementing the standards, make sure you’re focusing on the most crucial issues. Discover the details of the first comprehensive rewrite of the SASs since 1972 and the implications on your auditing practice. The course materials use a highly illustrative format to increase concept comprehension and retention. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by July 8 $20 additional for hard copy materials Level of knowledge: Beginning CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC

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NEW! Revenue Recognition: Getting the New Standard Right (RRNS) Aug. 9 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Joann Cross, CPA, Ph.D., CMA, CGFM, CGMA, professor, University of Wisconsin–Oshkosh

This standard has the potential to affect every entity’s day-to-day accounting and business contracting processes. While the revenue recognition standard is expected to be effective for annual periods beginning on or after Jan. 1, 2017, the process of gaining an understanding of the changes and preparing for them begins now! This course will provide the necessary tools to understand what has changed and how to work with the new concepts and principles of revenue recognition. In addition, through practical examples allowing you to contrast the effects of alternative contract terms, this course will assist you in identifying implementation hurdles and avoiding revenue recognition traps. Fee: $389 member/$439 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by July 9 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: AICPA

Annual Update for Accountants & Auditors (AUAA) Sept. 5 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Grand Lodge, Rothschild

Annual Update for Accountants & Auditors (AUAA2) Sept. 10 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Radisson Paper Valley Hotel, Appleton

Annual Update for Accountants & Auditors (AUAA3) Sept. 24 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Joann Cross, CPA, Ph.D., CMA, CGFM, CGMA, professor, University of Wisconsin–Oshkosh Keep abreast of the fast-paced changes in accounting and auditing. This comprehensive course covers all of the relevant pronouncements, exposure drafts and other guidance recently issued in the accounting, auditing, review, and compilation arenas. Identify and apply recently issued FASB and ASB standards and guidance. This course is designed to provide accountants and auditors with the tools to offer their clients effective and efficient professional services. Fee: $389 member/$439 nonmember $30 AICPA member discount $40 early bird discount if registered and paid 30 days before the program $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: AICPA

AHI Staff Training: Basic (STP1A) Sept. 11-13 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Roger Nelson, CPA, president, Roger Nelson & Associates

Providing training for new staff is always a sound investment. This intensive, three-day course shows staff how to improve efficiency while meeting quality control standards. The curriculum, geared for local and regional firms, bridges the gap between theory learned in college and the tools needed in practice. Staff will improve skills in preparing work papers, performing compilations and reviews and completing detailed audit tests. Fee: $739 member/$789 nonmember $40 early bird discount if registered and paid by Aug. 11 Level of knowledge: Beginning CPE credit: 24 hours Developed by: AHI Associates

AHI Staff Training: Semi-Senior (STP2A)

Sept. 18-20 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Roger Nelson, CPA, president, Roger Nelson & Associates You will gain the confidence to adequately handle small engagements, improve communication skills with partners and client personnel, become adept at drafting financial statements, write better memoranda and develop an overall confidence when meeting client needs. Upon completion, you will be able to perform smaller audits, reviews and compilations with minimum supervision, improve performance of more complex analytical procedures and draft financial statements and footnotes. Fee: $739 member/$789 nonmember $40 early bird discount if registered and paid by Aug. 18 Level of knowledge: Intermediate CPE credit: 24 hours Developed by: AHI Associates

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Despite the robustness of revenue recognition procedures performed in every financial statement audit, revenue recognition has been the cause of audit failures and a means of hiding corporate abuse and fraud for many years. The new standard on revenue recognition, currently expected to be issued in by the second quarter of 2013, is expected to create a single standard for all industries and converge the standards of U.S. GAAP and IFRS.

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Accounting & Auditing NEW! Financial Reporting Framework for Small & Medium-Sized Entities (FRFS) Sept. 26 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Joann Cross, CPA, Ph.D., CMA, CGFM, CGMA, professor, University of Wisconsin–Oshkosh 42 The Bottom Line | J u n e 2 0 1 3

The AICPA has developed and released its new financial reporting framework for small and medium-sized entities (FRF for SMEs), noting millions of private companies don’t need to use or aren’t required to provide stakeholders financial statements prepared in accordance with U.S. GAAP but want an accounting system that has undergone public comment. For many small and medium-sized businesses, preparing financial statements using the special purpose framework, FRF for SMEs, may provide an alternative to the complexity of U.S. GAAP. This course will provide you with a comprehensive review of the FRF for SMEs as well as hands-on application examples and exercises, illustrative financial statements, and a disclosure checklist for use in preparing and reporting on FRF for SMEs financial statements. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Aug. 26 $20 additional for hard copy materials Level of knowledge: Beginning CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC

Compilations & Reviews: Engagement Performance & Annual Update (CRAU) Sept. 27 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Joann Cross, CPA, Ph.D., CMA, CGFM, CGMA, professor, University of Wisconsin–Oshkosh

Specifically designed for compilation and review practitioners and their staff, this course will provide you with a comprehensive review and hands-on application for performing compilation and review engagements. You’ll learn the ins and outs of SSARS No. 19, Compilation and Review Engagements, the most significant change to the compilation and review standards since their inception more than 30 years ago. Practical examples and illustrations will be discussed to effectively and efficiently perform compilation and review engagements. This course is intended to be your go-to reference for training your staff and managing your compilation and review practice services. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Aug. 27 $20 additional for hard copy materials Level of knowledge: Update CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC

NEW! Top 10 GAAP Issues (TTGP) Oct. 3 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Crowne Plaza, Madison James Brown, CPA, CGFM, partner, National Office, BKD, LLP According to statistics compiled by the AICPA Technical Hotline, there are 10 critical issues that accountants in public practice and industry face in today’s complex environment. This course will provide you with practical guidance on how to interpret and apply viable solutions to those issues. This course helps you to recognize how recent accounting standards impact companies, how to apply fair value and impairment accounting to assets and liabilities, offer strategies for how to explain business combination principles for various entities, enhance your ability to discuss the benefits of the GAAP Codification, and help you evaluate the current state of IFRS. Fee: $399 member/$449 nonmember

$30 AICPA member discount $40 early bird discount if registered and paid by Sept. 3 $20 additional for hard copy materials Level of knowledge: Beginning CPE credit: 8 hours Developed by: AICPA

Annual Accounting & Auditing Update (ACAU) Oct. 7 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Joann Cross, CPA, Ph.D., CMA, CGFM, CGMA, professor, University of Wisconsin–Oshkosh Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, this course provides a comprehensive review of the new and recent pronouncements issued by the FASB, ASB and ARSC. However, not only will this course bring you up-to-date on the requirements, it also provides you with many examples and hands-on exercises 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 auditors in public accounting and private industry. This course also includes a compilation and review update and current audit risk alert overview. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Aug. 27 $20 additional for hard copy materials Level of knowledge: Update CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC

AHI Staff Training: Beginning In-Charge (STP3A) Oct. 9-11 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Steven D. Masur, CPA, partner, Warady & Davis LLP

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Go one step further in your career and assume higher levels of responsibility! This program provides extensive training in crucial procedural, evaluative and supervisory areas. It will help you improve planning, review, audit and other engagement skills as well as offer techniques for effective communication with clients and colleagues. Your ability to assess risk and materiality and make non-statistical sampling decisions will greatly improve with this all-inclusive course.

AHI Staff Training: Supervisory (STP4A)

Oct. 16-18 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Steve Garrett, principal, Garrett Consulting Because there’s always room for improvement, this program is designed for supervisors who want to build management skills. You can go from a skilled technician to a well-rounded business manager by cultivating communication skills, improving supervisory abilities, utilizing and appraising staff and becoming more accomplished at maintaining client relationships. Topics include motivation, engagement planning, staff supervision, business consulting services, time management, billing and collection. Learn how to effectively and efficiently manage engagement responsibilities, discover ways to help grow your firm and find out what’s expected of you as a supervisor. Fee: $739 member/$789 nonmember $40 early bird discount if registered and paid by Sept. 16 Level of knowledge: Advanced CPE credit: 24 hours Developed by: AHI Associates

Business Combinations & Consolidation (BCO) Oct. 24 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Bruce Shepard, CPA, prior CFO, Las Vegas Gaming, Inc. The accounting for business combinations has changed substantially with the issuance of the recent Business Combinations guidance. CPAs working in this area need to fully grasp the effects of this guidance. This course goes beyond the “what” by using various case studies to show you “how” to implement this guidance. Learn how to apply the significant provisions of the Business Combinations guidance and tackle specific issues such as acquisition negotiations and the expanded required disclosures. You will also identify the additional internal controls and skills needed to meet the required use of fair values and various measurement and re-measurement periods. In addition, explore the impact on the content, timing and method of communications to stakeholders impacted by the implementation of the Business Combinations guidance. Fee: $389 member/$439 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Sept. 24 $20 additional for hard copy materials Level of knowledge: Advanced CPE credit: 8 hours Developed by: AICPA

The Changing World of Internal Controls (CAAT) Oct. 25 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Bruce Shepard, CPA, prior CFO, Las Vegas Gaming, Inc. It’s important to understand the major role of IT controls in the financial reporting and management information process. You will learn to identify IT control frameworks

for traditional, current and emerging IT systems such as cloud and mobile computing, and the controls that should enhance the reliability of financial and managerial reporting in these systems. Major IT controls for smaller, less complex entities will also be explored. In addition, preventive and detective controls, e-commerce, top IT technologies, and examples of control deficiencies will be addressed. Fee: $389 member/$439 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Sept. 25 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: AICPA

Construction Contractors Advanced Issues (CCAI) Oct. 30 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Curtis Quickel, CPA, sole practitioner The construction industry comes with many advanced accounting standards, audit procedures, and tax issues, which makes construction contractor engagements inherently higher risk than similar engagements. As a result, practitioners and financial professionals should be prepared to address difficult issues such as look-back calculations, measuring progress of contracts, overhead allocations, and internal controls for construction contractors. Learn about some of the most pervasive issues in the construction industry and how to identify and manage the risks inherent with construction contractor engagements. Fee: $389 member/$439 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Sept. 30 $20 additional for hard copy materials Level of knowledge: Advanced CPE credit: 8 hours Developed by: AICPA

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Fee: $739 member/$789 nonmember $40 early bird discount if registered and paid by Sept. 9 Level of knowledge: Intermediate CPE credit: 24 hours Developed by: AHI Associates

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Accounting & Auditing NEW! The Statement of Cash Flows: Preparation Guidance & Presentation Illustrations (FLO4) Oct. 31 | Registration 8 a.m. Program 8:30 a.m. – noon WICPA Professional Development Center, Brookfield Tom Snell, CPA, sole practitioner

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From its humble beginnings way back in 1963 when the Accounting Principles Board encouraged the presentation of a funds statement, the Statement of Cash Flows has made its way to a required, critical, and often considered the most important financial statement in an entity’s financial reporting package. This course will provide you with an overall review of the authoritative literature used for preparing a statement of cash flows, FASB Accounting Standards Codification 230, and implementation guidance and real world presentation examples from published financial statements. Hands-on exercises will be used to apply the requirements and guidance which can be challenging especially in those situations when non-operating changes in assets and liabilities are involved. Disclosure requirements will also be reviewed and illustrated across a number of accounting standards. Fee: $249 member/$299 nonmember $20 additional for hard copy materials Level of knowledge: Beginning CPE credit: 4 hours Developed by: Surgent McCoy CPE, LLC

Fair Value Accounting: Guidance for Practitioners & CPAs in Business & Industry (FAI4)

Oct. 31 | Registration noon Program 12:30 p.m. – 4 p.m. WICPA Professional Development Center, Brookfield Tom Snell, CPA, sole practitioner Fair value accounting continues to be one of the most complex and difficult areas of accounting to implement. The FASB also continues to clarify how its guidance should be applied

as evidenced by the pronouncements issued over the years dealing with fair value application. This course provides a conceptual and practical review of fair value accounting in the context of FASB ASC 820, Fair Value Measurement, and its application to other U.S. accounting standards. The course shows you how to apply the process of measuring the fair value of specific assets and liabilities and includes practical examples and a case study. Fee: $249 member/$299 nonmember $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 4 hours Developed by: Surgent McCoy CPE, LLC

Surgent McCoy’s Audit Workshop: Best Practices in Planning & Designing a High-Quality & Profitable Audit (AWPD)

Nov. 1 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Tom Snell, CPA, sole practitioner Correct application of the recently enhanced generally accepted auditing standards should result in more effective (and, surprisingly, in some cases more efficient) audits. When designing your audit plan, how and where you decide to spend your time is largely a matter of professional judgment. With an increased focus on minimizing the risk that auditors will fail to detect material misstatement due to either fraud or error in financial statements, it’s more important than ever that accountants challenge what they’re doing on audits and why. Critically rethinking how you plan and design your audit not only ensures that you are doing an effective audit, but often has the added benefit of discovering ways to improve efficiency as well! The proven tips and techniques taught in this course will enhance quality and help you manage profitability on all of your audit

clients, covering topics relevant to for-profit business enterprises, nonprofits and local governments. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Oct. 1 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC

OCBOA Financial Statements: Preparation & Reporting (CTB) Nov. 4 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield James Brown, CPA, CGFM, partner, National Office, BKD, LLP This course provides the practical information you need to prepare and report on financial statements properly and efficiently presented in accordance with other comprehensive bases of accounting (OCBOA). This course explains which bases of accounting are acceptable, which financial statements should be presented, and which disclosures are required. This course also provides guidance and examples of audit, compilation and review reports and procedures when financial statements are presented in accordance with OCBOA. Fee: $389 member/$439 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Oct. 4 $20 additional for hard copy materials Level of knowledge: Beginning CPE credit: 8 hours Developed by: AICPA

Internal Control: Essentials for Financial Managers, Accountants & Auditors (ICDAD) Nov. 5 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield James Brown, CPA, CGFM, partner, national office, BKD, LLP

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Managers, supervisors and accountants in business, government or nonprofits are unable to identify their departmental policies and procedures that function as the primary controls against errors and fraud. Additionally, 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.

Fee: $389 member/$439 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Oct. 5 $20 additional for hard copy materials Level of knowledge: Beginning CPE credit: 8 hours Developed by: AICPA

Fair Value Accounting (FVA) Nov. 11 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Holiday Inn, Manitowoc Chris Rouse, CPA, principal, Windham Brannon, P.C. Fair value accounting has reshaped traditional financial statements. Gain insights into the conceptual and practical reasons for using fair value as the measurement attribute for existing accounting standards. Learn about the issues that arise when fair value measurement is implemented under existing FASB standards and see examples of these issues. In addition, see presentations of the measurement and estimation challenges that confront preparers and auditors in making, and attesting to, fair value measurements. This course

enables you to explain key terms in fair value guidance, identify and apply key aspects of the fair value option, and determine when FASB guidance and interpretations require measurement of assets or liabilities at fair value. Fee: $399 member/$449 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Oct. 11 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: AICPA

Detecting Misstatements: Risk Assessment (DEMI) Nov. 12 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Chris Rouse, CPA, principal, Windham Brannon, P.C. Taking an integrated audit approach to misstatements, including material misstatements arising from fraud or errors, is essential to improving overall audit quality and effectiveness. Too often, auditors fail to read the caution signals that require a unique response to the risk of material misstatement arising from fraud or unintentional error. The most likely consequence of ignoring the signals is audit failure. Learn how to integrate your audit approach for assessing the risks of material misstatements arising from unintentional errors with those arising from fraud. This course helps you to explain and determine risk assessment standards for specific situations, conduct more effective brainstorming sessions, recognize high risk caution signals, and develop an overall approach for assessing and responding to risks. Fee: $389 member/$439 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Oct. 12 $20 additional for hard copy materials

Level of knowledge: Intermediate CPE credit: 8 hours Developed by: AICPA

NEW! Revenue Recognition: Getting the New Standard Right (RRNS2) Nov. 12 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Best Western, Neenah Joann Cross, CPA, Ph.D., CMA, CGFM, CGMA, professor, University of Wisconsin–Oshkosh Despite the robustness of revenue recognition procedures performed in every financial statement audit, revenue recognition has been the cause of audit failures and a means of hiding corporate abuse and fraud for many years. The new standard on revenue recognition, currently expected to be issued by the second quarter of 2013, is expected to create a single standard for all industries and converge the standards of U.S. GAAP and IFRS. This standard has the potential to affect every entity’s day-to-day accounting as well as business contracting processes. While the revenue recognition standard is expected to be effective for annual periods beginning on or after Jan. 1, 2017, the process of gaining an understanding of the changes and preparing for them begins now! This course will provide the necessary tools to understand what has changed and how to work with the new concepts and principles of revenue recognition. In addition, through practical examples allowing you to contrast the effects of alternative contract terms, this course will assist you in identifying implementation hurdles and avoiding revenue recognition traps. Fee: $399 member/$449 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Oct. 12 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: AICPA

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This course gives you a solid understanding of systems and control documentation. After an overview of the latest COSO guidance on the components and principles of effective internal control, you’re introduced to basic tools used to document an effective accounting process. Identify the risks of errors and fraud in the accounting system, the key controls and weaknesses of compensating controls.

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Accounting & Auditing Loscalzo’s Disclosure: The Key to Financial Statements (DKFS) Nov. 18 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Mark Mishler, CPA, CMA, senior vice president, Breeze–Eastern

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Keep your professional reputation stellar by making sure your financial statements are up-to-speed. This course will explain and illustrate disclosure requirements, clear up misconceptions on practice problems such as fair value and correct disclosure deficiencies most frequently cited by peer reviewers. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Oct. 18 $20 additional for hard copy materials Level of knowledge: Beginning CPE credit: 8 hours Developed by: Loscalzo Associates, Ltd.

NEW! Loscalzo’s Lease Accounting in Transition (LAT) Nov. 19 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Mark Mishler, CPA, CMA, senior vice president, Breeze–Eastern New FASB standards will profoundly change the way that lessors and lessees account for leases under U.S. GAAP. While current lease accounting and reporting standards remain in effect, CPAs and other accounting professionals will need to completely re-learn the fundamentals of accounting for leases, including recognition, measurement, presentation, and disclosure. Through a combination of presentations, before and after examples, hands-on exercises, and discussions, this program will improve your understanding of ASC Topic 840 both now and in the future as it undergoes significant change. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Oct. 19

$20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Loscalzo Associates, Ltd.

Accounting & Auditing Workshop (AAUW) Dec. 10-11 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Joann Cross, CPA, Ph.D., CMA, CGFM, CGMA, professor, University of Wisconsin–Oshkosh Are your accounting and auditing skills up to date and on par with industry standards? Make sure with this comprehensive, two-day course that updates you on all of the new accounting, auditing, compilation and review, and other professional standards. Presentation materials include practical applications of the pronouncements covered and a comprehensive compilation and review update. Fee: $499 member/$549 nonmember $40 early bird discount if registered and paid by Nov. 10 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 16 hours Developed by: AICPA

Auditing Defined Contribution Plans (AEMP) Dec. 12 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Joann Cross, CPA, Ph.D., CMA, CGFM, CGMA, professor, University of Wisconsin–Oshkosh Designed to go beyond the basics in preparing work papers and financial statements for employee benefit plans through the use of group discussions and current case studies, this course provides an opportunity to explore the more advanced issues of financial statement reporting for employee benefit plans, such as communication and coordination difficulties between

the plan sponsor, the auditor and various service organizations. Fee: $389 member/$439 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Nov. 12 $20 additional for hard copy materials Level of knowledge: Advanced CPE credit: 8 hours Developed by: AICPA

Audits of 401(k) Plans (AFKP) June 26, 2014 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Joann Cross, CPA, Ph.D., CMA, CGFM, CGMA, professor, University of Wisconsin–Oshkosh This course focuses on the special issues related to accounting, auditing and reporting on 401(k) employee benefit plans. The requirements of ERISA and SEC are explored as the materials demonstrate ways to plan and conduct an efficient and effective audit of 401(k) plans. This course provides participants with the requirements for 401(k) plan audits as distinguished from audits of other types of employee benefit plans. Fee: $389 member/$439 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by May 26 $20 additional for hard copy materials Level of knowledge: Beginning CPE credit: 8 hours Developed by: AICPA

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Consulting Services | Ethics NEW! Contracts in the Real Business World (CRBW)

GoneGreen!

Purchased printed copies of the course materials will be available on the day of the program at the registration table. Walk-in registrants and those registering between one and seven days prior to the presentation date will be sent an electronic link. Extra printed copies of the course materials aren’t guaranteed to be available onsite. In addition, Internet access isn’t guaranteed to be available onsite, so please download your materials prior to the presentation. Power strips and additional power sources for laptops, iPads and other tablet devices will be available at all locations.

Dennis J. Gerschick, CFA, CPA, PFS, J.D., CEO, Regal Seminars In business, oral and written contracts are used repeatedly. Many people in business want to know more about their rights and obligations under such contracts. This course will address many issues that arise with contracts. The instructor will provide numerous tips to improve a company’s contractual position and will note various pitfalls to avoid. Fee: $249 member/$299 nonmember $20 additional for hard copy materials Level of knowledge: Beginning CPE credit: 4 hours Developed by: Regal Seminars

2013 Annual Review of Valuation Cases & Hot Issues (ARBV)

Nov. 20 | Registration noon Program 12:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Dennis J. Gerschick, CFA, CPA, PFS, J.D., CEO, Regal Seminars An excellent way to learn about valuing a closely held business or other asset is to read the written court decisions in valuation disputes. In their opinions, judges often note what the valuation expert did and the flaws in their

Ethics & Sustainability (ES) Dec. 12 | Registration 8 a.m. Program 8:30 a.m. – noon WICPA Professional Development Center, Brookfield John Levy, MBA, CPA, CEO, Board Advisory

Sustainability is more than recycling or avoiding Styrofoam cups. Sustainability in the 21st century is about creating a long-term strategy for increased shareholder value, respect for our natural resources, building

Fee: $249 member/$299 nonmember $20 additional for hard copy materials Level of knowledge: Update CPE credit: 4 hours Developed by: Regal Seminars This program is approved for 4 CLE hours.

NEW! Ben Wright’s Practical Business Law for 2013 (PBL) Nov. 21 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Benjamin Wright, attorney, SANS Institute, Private Law Practice A CPA routinely encounters legal questions applicable to either the client or the firm. This course is chock full of tips, best practices and recent developments from a seasoned lawyer. In this seminar you will learn new developments in status of CPA firms being sued by professional staff, business law traps, the terms you want in negotiations and business relationships and much more. Discover the latest changes that technology, modern risks and new laws are forcing on CPAs by attending this seminar! Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Oct. 21 Level of knowledge: Advanced CPE credit: 8 hours Developed by: Gary Zeune & Associates trust in your organization as a community member and becoming a great employer, vendor and customer. This seminar explores the specific steps the accounting/finance department can take to lead the way in creating a sustainable 21st century organization. Fee: $249 member/$299 nonmember $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 4 hours Developed by: Executive Education, Inc.

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Nov. 20 | Registration 8:00 a.m. Program 8:30 a.m. – noon WICPA Professional Development Center, Brookfield

analysis. The written judicial opinions, in effect, provide a roadmap for valuation experts. The instructor will discuss numerous valuation cases.

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Government/Not-for-Profit Government Auditing Standards (EOYB) Oct. 2 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Crowne Plaza, Madison

GoneGreen!

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James Brown, CPA, CGFM, partner, national office, BKD, LLP Do you perform engagements in accordance with Yellow Book? If so, you’ll learn what stayed the same and what changed in the 2011 revision to the Yellow Book and review the relationship of Government Auditing Standards (Yellow Book) to the AICPA auditing standards and OMB requirements. This course provides the revisions you will need to accurately plan and conduct audits in accordance with Government Auditing Standards. Fee: $399 member/$449 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Sept. 2 $20 additional for hard copy materials Level of knowledge: Beginning CPE credit: 8 hours Developed by: AICPA

Fee: $399 member/$449 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by 30 days before the program $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: AICPA

Frequent Frauds in Governments (FFGN) Oct. 15 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Sheldon Langsam, Ph.D., CPA, professor, Western Michigan University Discover some of the common frauds found in governments and how they could have been avoided. Through a case study approach, this course analyzes several common frauds that occur in the governmental sector. This course provides you with the knowledge to recognize common frauds in the governmental sector while improving your skills in preventing fraud.

Governmental Accounting & Auditing (GAU2)

Fee: $389 member/$439 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by 30 days before the program $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: AICPA

Oct. 30 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Stoney Creek Inn, Onalaska

Accounting & Reporting Practices of Not-for-Profit Organizations (FSNPO)

Sheldon Langsam, Ph.D., CPA, professor, Western Michigan University

Nov. 11 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield

Governmental Accounting & Auditing (GAU) Oct. 14 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Grand Lodge, Rothschild

Are you current with the latest governmental accounting and auditing developments? It’s easy to fall behind with all of your work projects, but this fast-paced interactive course will analyze the recent GASB requirements toward governments and provide an understanding of A-133 and Yellow Book requirements. This course provides you with the latest developments in governmental accounting and auditing to make you more efficient in your engagements.

James Brown, CPA, CGFM, partner, national office, BKD, LLP Not-for-profit accounting can be complex, making the need for superior knowledge and skills key to being successful. By taking this course, you will develop a working knowledge of presentation requirements and choices allowed under GAAP and learn about note dis-

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closures unique to nonprofits. This course provides the tools necessary for you to enhance your not-forprofit accounting skills and create a value-added service for your clients.

hard to stay current in today’s rapidly changing environment. The course materials use a highly illustrative format to increase concept comprehension and retention.

Fee: $389 member/$439 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Oct. 11 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: AICPA

Fee: $399 member/$449 nonmember $40 early bird discount if registered and paid by Oct. 14 $20 additional for hard copy materials Level of knowledge: Update CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC

Nov. 12 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Radisson Inn, Green Bay James Brown, CPA, CGFM, partner, national office, BKD, LLP This course details the latest developments affecting not-for-profits such as requirements of FASB directed toward the organizations and information on the latest developments of A-133 and OMB. This course will enable you to be current and more efficient in your engagements. Fee: $399 member/$449 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Oct. 12 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: AICPA

Latest Developments in Government & Nonprofit Accounting & Auditing (GNAA) Nov. 14 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Crowne Plaza, Madison Jill Gilbert, CPA, partner, Trout, Ebersole & Groff, LLP With five active standard setters (GAO, OMB, AICPA, GASB, and FASB), there are always important developments occurring in government and nonprofit accounting and auditing. Time is valuable, and it’s

Nov. 14 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Joann Cross, CPA, Ph.D., CMA, CGFM, CGMA, professor, University of Wisconsin–Oshkosh Not-for-profits are operating in an increasingly competitive environment for resources. To help garner the attention and confidence of resource providers, it’s crucial that their financial reporting is accurate. This course will improve and refine your not-for-profit accounting and reporting skills. Obtain an in-depth understanding of the key requirements and how they are applied. The course materials use a highly illustrative format to increase concept comprehension and retention. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Oct. 14 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC

Latest Developments in Nonprofit Accounting & Auditing (NPAA) Nov. 15 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Jill Gilbert, CPA, partner, Trout, Ebersole & Groff, LLP

Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Oct. 15 $20 additional for hard copy materials Level of knowledge: Update CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC

Advanced OMB A-133 Issues (AOMB)

Dec. 4 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Fred Christensen, MBA, CPA, partner, Leavitt, Christensen & Co., PLLC When you have responsibility for planning, directing and reporting on a single audit engagement, what advanced topics should you focus on? We will help you prepare for difficult A-133 audit areas upfront rather than reviewing them when it’s too late by providing insight into key issues not covered by other courses. This course provides the key concepts you need to plan, direct and report on A-133 audits while overseeing an audit staff. Fee: $389 member/$439 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Nov. 4 $20 additional for hard copy materials Level of knowledge: Advanced CPE credit: 8 hours Developed by: AICPA

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Nonprofit Auditing & Accounting Update (NAU)

Accounting & Reporting for Not-for-Profits: Issues & Answers (ARNP)

With four active standard setters (GAO, OMB, AICPA and FASB), there are always important developments occurring in nonprofit accounting and auditing. Time is valuable, and it’s hard to stay current in today’s rapidly changing environment. The course materials use a highly illustrative format to increase concept comprehension and retention.

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Government/Not-for-Profit

Studies on Audit Deficiencies (SAYB)

Dec. 5 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Fred Christensen, MBA, CPA, partner, Leavitt, Christensen & Co., PLLC

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How do you avoid single audit and Yellow Book audit deficiencies? This course takes on serious issues in case study format to help you avoid the common pitfalls and recognize the deficiencies ahead of time. This course provides you with real-life studies so you can learn from others’ mistakes in order to perform higher-quality engagements. Fee: $389 member/$439 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Nov. 5 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: AICPA

Advanced Auditing of HUD-Assisted Projects (EO-AHUD) Dec. 6 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Fred Christensen, MBA, CPA, partner, Leavitt, Christensen & Co., PLLC Gain important insights into compliance pitfalls for HUD-assisted housing owners and managers. Learn to recognize and apply the latest changes in the federally-assisted housing industry and efficiently plan, perform and report a HUD-assisted engagement. Uncover the effects of OMB Circular A-133 on HUDassisted nonprofit entities. This course provides you with full coverage of the Consolidated Audit Guide for Audits of HUD Programs. Fee: $389 member/$439 nonmember $30 AICPA member discount

$40 early bird discount if registered and paid by Nov. 6 $20 additional for hard copy materials Level of knowledge: Advanced CPE credit: 8 hours Developed by: AICPA

Governmental Accounting & Auditing (GAU3) Dec. 9 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Best Western, Neenah

Governmental Accounting & Auditing (GAU4) Dec. 10 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Robert Moody Jr., CPA, partner, Talbot, Korvola & Warwick, LLP Are you current with the latest governmental accounting and auditing developments? It’s easy to fall behind with all your work projects, but this fast-paced interactive course will analyze the recent GASB requirements toward governments and provide an understanding of A-133 and Y ellow Book requirements. This course provides you with the latest developments in governmental accounting and auditing to make you more efficient in your engagements. Fee: $389 member/$439 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by 30 days before the program $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: AICPA

Have you met your 3-year CPE requirements? The current reporting period ends Dec. 31, 2013!

For more information about your CPE requirement, please visit

www.wicpa.org/CPE

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Information Technology NEW! The Mobile Office (MOB) Aug. 21 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield

GoneGreen!

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Steven Phelan, CPA, CITP, associate, K2 Enterprises Explore the benefits and risks associated with smartphones, tablets and employee-owned computers, and learn ways these devices can make you more productive. In addition, you will learn about various software applications and services that enable mobile desktops and sharing and synchronizing data across multiple devices, including desktops, laptops, smartphones and tablets. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by July 21 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: K2 Enterprises

Excel-Based Dashboards (EBD) Aug. 22 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Steven Phelan, CPA, CITP, associate, K2 Enterprises Dashboard reporting is rapidly becoming the norm for organizations seeking to improve financial and operational reporting processes. Dashboards allow recipients easy access to mission-critical data, usually in an on-demand environment, thereby allowing users to get the information they need when they need it. With greatly enhanced charting and graphing capabilities, along with the ability to handle much larger volumes of data, Excel is an ideal tool for creating high-impact dashboards in businesses of all sizes. In this course, learn how to build Excel-based dashboards that extract information from your accounting application along with other databases and to present this data as actionable information in a dashboard setting.

Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by July 22 $20 additional for hard copy materials Level of knowledge: Advanced CPE credit: 8 hours Developed by: K2 Enterprises

NEW! Techie Bytes® 2013 (TBU) Aug. 28 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Chris Jenkins, CAE, CCNA, CISST, MCSE, vice president of information technology & chief technology strategist, Ohio Society of CPAs Information technology applications relevant to the practice of public accounting are developing and changing at warp speed. Professional publications are filled with chatter about portals, the cloud, and exabytes. Most CPAs just want systems that are reliable and easy to use. This program is an informationpacked review of issues and information technology solutions that are as current as tomorrow’s newspaper. From protecting client data to improving firm information management, this program will supply you with information you can use to make immediate improvements in system management and documentation. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by July 28 $20 additional for hard copy materials Level of knowledge: Update CPE credit: 8 hours Developed by: Nichols Patrick CPE, Inc.

NEW! Excel Best Practices (EBP) Sept. 23 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Thomas G. Stephens Jr., CPA, CITP, shareholder, K2 Enterprises As spreadsheets continue to evolve, so too must your practices for creating, editing and auditing them. In this program, you will gain an

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Information Technology in-depth understanding of the best ways to work with Excel. The topics covered include best practices associated with Excel spreadsheets, such as creating and editing Excel workbooks, securing Excel workbooks, collaborating with others in Excel, and reporting on data contained in Excel.

Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Aug. 23 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: K2 Enterprises

Advanced Excel (ADE) Sept. 24 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Thomas G. Stephens, Jr., CPA, CITP, shareholder, K2 Enterprise Although many accountants consider themselves experts in using Excel, most accountants are self-taught and don’t use Excel to its full potential. This course takes experienced, self-taught users to the next level. It provides real-world examples developed by accountants for accountants in the following six major topic areas: collaboration and workbook security; using tables to analyze and report data; integrating and manipulating data from external sources; creating and auditing complex formulas; advanced data analysis with subtotals, filters, and PivotTables; and using charts to analyze and communicate information. Content is based on 20 years of experience in delivering Excel training to accountants and on feedback from thousands

Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Aug. 24 $20 additional for hard copy materials Level of knowledge: Advanced CPE credit: 8 hours Developed by: K2 Enterprises

NEW! Adobe Acrobat Must- Know Features for Beginners (AAFB) Oct. 24 | Registration 8 a.m. Program 8:30 a.m. – noon WICPA Professional Development Center, Brookfield Bryan L. Smith, CPA, CITP, CISA, co-owner, CPA Crossings, LLC This basic course will teach you how to utilize Adobe Acrobat features to create and work within PDF files with maximum efficiency. Adobe Acrobat is an excellent tool for viewing, creating, editing, managing and printing PDF files. Adobe Acrobat is widely used as a tool for presenting information in a static and secured format. The use of Adobe Acrobat to exchange documents electronically using PDF files continues to grow significantly. Topics reviewed in this course include: Adobe Acrobat Standard and Pro features/functions comparison, bookmarks, converting documents to PDF format, scanning, Optical Character Recognition (OCR), annotation tools, merging/ extracting/rotating pages, headers/ footers, watermarks, links and more. Fee: $249 member/$299 nonmember $20 additional for hard copy materials Level of knowledge: Beginning CPE credit: 4 hours Developed by: CPA Crossings, LLC

NEW! Adobe Acrobat Advanced Tips, Tricks & Techniques (AAAT) Oct. 24 | Registration noon Program 12:30 p.m. – 4 p.m.

WICPA Professional Development Center, Brookfield Bryan L. Smith, CPA, CITP, CISA, co-owner, CPA Crossings, LLC This advanced course will teach you how to utilize Adobe Acrobat features to create and work within PDF files with maximum efficiency. Adobe Acrobat is widely used as a method of presenting information and exchanging documents electronically. The use of PDF files continues to grow significantly. Mastering the use of Adobe Acrobat’s advanced features/functions is key to converting to paperless work flows. Topics reviewed in this course include: PDF security, digital signatures, redaction, preference settings, online collaboration tools, Adobe Acrobat portfolios, and Adobe Forms tools. Fee: $249 member/$299 nonmember $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 4 hours Developed by: CPA Crossings, LLC

NEW! Excel: Everything You Wanted to Know About Using Excel Pivot Tables (EXPT) Oct. 25 | Registration 8 a.m. Program 8:30 a.m. – noon WICPA Professional Development Center, Brookfield Bryan L. Smith, CPA, CITP, CISA, co-owner, CPA Crossings, LLC This course will teach you how to analyze all sorts of data using pivot tables. We will focus our demonstration on analyzing accounting data to teach you the full range of analysis that is possible through the use of pivot tables. We will cover basic, intermediate and some advanced techniques for maximizing the value of your pivot tables. A review of practical pivot table examples will be presented to demonstrate how powerful this feature is for analyzing your data. Fee: $249 member/$299 nonmember $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 4 hours Developed by: CPA Crossings, LLC

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Today’s best practices for Excel differ significantly from those used in the past and you will learn the best ways to work with Excel spreadsheets in this CPE program. Course materials include relevant examples to enhance your learning experience. Participate in this program to help ensure that you utilize Excel to its fullest potential.

of accounting and financial professionals just like you. If you use Excel extensively, you need this course! Participants will have access to sample data files.

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Information Technology

NEW! Managing Your Email, Calendar & Contacts on Your Mobile Device (MMOD) Oct. 25 | Registration noon Program 12:30 p.m. – 4 p.m. WICPA Professional Development Center, Brookfield Bryan L. Smith, CPA, CITP, CISA, co-owner, CPA Crossings, LLC

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Do you own an iPhone or iPad? How about an Android or Windows smartphone or tablet? If the answer is “yes” to any of these questions, then you will definitely want to attend this course. We will review how to properly set up your mobile device to synchronize your email, appointments calendar and contact information with your email service provider. Far too many people are getting frustrated with duplicate records, lost information and the myriad of configuration issues that have to be dealt with when purchasing a tablet or smartphone. This course will help sort it all out for you and provide specific information on how to synchronize your device with MS Exchange, Outlook, Gmail, Yahoo and more. Fee: $249 member/$299 nonmember $20 additional for hard copy materials Level of knowledge: Beginning CPE credit: 4 hours Developed by: CPA Crossings, LLC

Sage 50/Peachtree Accounting Software: Managing Businesses More Effectively (PAS)

Nov. 21 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Brian Tankersley, CPA, CITP, associate, K2 Enterprises Dating back to the 1970s, Sage 50/Peachtree software has a rich tradition of bringing innovations in accounting software to small businesses across the United States. In this seminar, you will learn how to put recently introduced features

to work, the right way, in order to manage your business — or that of your clients’ — more efficiently and effectively. This isn’t a class on how to perform basic data entry functions in Sage 50/Peachtree, but rather, it’s a class designed to show you how to take advantage of key Sage 50/Peachtree features such as Internal Accounting Review, Workflow, Business Intelligence, My Dashboard, Real-time Alerts, Multi year Reporting, and Inventory Management. If you’re currently using or supporting Sage 50/Peachtree software, or are considering implementing Sage 50/ Peachtree, you should take advantage of this opportunity to learn how to make the most of Sage 50/Peachtree software. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Oct. 21 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: K2 Enterprises

NEW! Top Accounting Solutions (TAS) Nov. 22 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Brian Tankersley, CPA, CITP, associate, K2 Enterprises The cloud provides new and exciting options for how organizations of all sizes perform accounting and reporting functions. Yet for some businesses, traditional, on-premise accounting solutions remain the right choice. This seminar helps identify your options while comparing and contrasting cloud-based solutions to traditional, on-premise solutions that can be run in-house or in a hosted environment. Some of the topics covered in this seminar are identifying solutions that should be considered for core accounting functionality, exploring credit card and bank account

integration, electronic payment acceptance, and integration with industry standard tools, such as eBay or PayPal, using dashboards and other reporting mechanisms to communicate financial and operational results, and examining niche solutions such as Freshbooks, Bill. com, and Concur for specific accounting activities. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Oct. 22 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: K2 Enterprises

NEW! Ben Wright’s Email, Record Retention, Destruction & Security for 2013 (DRD) Nov. 22 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Benjamin Wright, attorney, SANS Institute, Private Law Practice Attend this seminar to learn how to protect yourself under the rapidly changing laws of litigation, technology, privacy, electronic commerce and computer security. You will learn at least 15 new things in this course including storage of accounting records in the cloud, legal requirement for record retention, new federal rules on discovery of 3-mail and other e-records in litigation, to name only a few! Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Oct. 22 $20 additional for hard copy materials Level of knowledge: Advanced CPE credit: 8 hours Developed by: Gary Zeune & Associates

Sage 50/Peachtree Accounting Software: Managing Businesses More Effectively (PAS2)

Dec. 16 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Stoney Creek Inn, Onalaska

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Information Technology aware as well as useful workarounds for common problems.

Dating back to the 1970s, Sage 50/Peachtree software has a rich tradition of bringing innovations in accounting software to small businesses across the United States. In this seminar, you will learn how to put recently introduced features to work, the right way, in order to manage your business — or that of your clients’ — more efficiently and effectively.

Some of the key topics covered are the best ways to exchange QuickBooks data with others, inventory accounting issues and solutions, tracking and managing sales taxes, working with and resolving payroll issues, advanced financial and operational reporting matters, job costing, time tracking, and much more. If you’re an experienced QuickBooks user and want to get more out of the product for your company and/or your clients, you need this course.

This is not a class on how to perform basic data entry functions in Sage 50/Peachtree, but rather, it is a class designed to show you how to take advantage of key Sage 50/Peachtree features such as Internal Accounting Review, Workflow, Business Intelligence, My Dashboard, Realtime Alerts, Multi-Year Reporting, and Inventory Management. If you are currently using or supporting Sage 50/Peachtree software, or are considering implementing Sage 50/ Peachtree, you should take advantage of this opportunity to learn how to make the most of Sage 50/Peachtree software. Fee: $399 member/$449 nonmember $40 early bird discount if registered and paid by Nov. 16 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: K2 Enterprises

QuickBooks Advanced Features, Tools & Techniques (ADQ)

Dec. 17 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Crowne Plaza, Madison Thomas G. Stephens Jr., CPA, CITP, shareholder, K2 Enterprise This advanced course is designed for those who are experienced with QuickBooks and who are looking for insight on how to deal with the more difficult issues that users often face. The course includes coverage of techniques and features of which even advanced users are often not

Fee: $399 member/$449 nonmember $40 early bird discount if registered and paid by Nov. 17 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: K2 Enterprises

QuickBooks for Accountants (QBP)

April 2, 2014 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Holiday Inn, Manitowoc Thomas G. Stephens Jr., CPA, CITP, shareholder, K2 Enterprises Although QuickBooks is generally labeled as an entry-level accounting solution, it’s an extremely powerful product with features and capabilities of which many users are either not aware or don’t know how to use effectively. This course helps you get more out of QuickBooks and resolve issues even experienced QuickBooks users often struggle with, such as locking down prior periods. The course starts out fast with a chapter covering the top issues accountants face with QuickBooks. The day continues with practical guidance and solutions designed to help accountants get the most out of QuickBooks for themselves and/or their clients. Issues such as setting up a new company, configuring and customizing QuickBooks preferences, and enabling system security and password protection features are also addressed in this course.

In addition, you will learn about locking down transactions in prior periods, the audit trail, customizing reports, exporting reports to Excel, and data backup. Fee: $399 member/$449 nonmember $40 early bird discount if registered and paid by March 2 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: K2 Enterprises

NEW! Excel PivotTables for Accountants (EPT) April 3, 2014 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Thomas G. Stephens Jr., CPA, CITP, shareholder, K2 Enterprises PivotTables are the most powerful feature of Excel, yet few accountants use them in their day-to-day activities. For some, PivotTables are too intimidating; for others, PivotTables are a foreign concept. With a little information, guidance and demonstration from the instructor, you will be ready to use PivotTables to accomplish data analysis and reporting. This seminar begins with basic PivotTables and progresses throughout the day to advanced PivotTable topics. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by March 3 $20 additional for hard copy materials Level of knowledge: Advanced CPE credit: 8 hours Developed by: K2 Enterprises

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Thomas G. Stephens Jr., CPA, CITP, shareholder, K2 Enterprises

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Management & Emerging Professionals Annual Update for Controllers (SKSB)

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Aug. 20 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield James Lindell, MBA, CPA president, Thorsten Consulting Group, Inc. Gain a better understanding of current economic issues and the latest trends in accounting, finance, human resources, treasury management and business systems. Discuss leading-edge topics in managerial accounting and finance in a session that’s packed with useful tips and how-to guidance you can apply immediately. This course provides you with practical approaches to current issues. You will review new tools and techniques to help you promote your company’s growth. Fee: $389 member/$439 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by July 20 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: AICPA

NEW! From Hiring to Firing & Everything In Between: Legal, Tax & Health Care Issues (HTOF) Sept. 16 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield David Jarmusz, CPA, J.D., LLM, sole practitioner 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, tax and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Aug. 16

$20 additional for hard copy materials Level of knowledge: Beginning CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC

Advanced CFO & Controller Leadership Skills (ACCS) Oct. 18 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield James Lindell, MBA,CPA, president, Thorsten Consulting Group, Inc. If you want to be secure in your position as the financial enforcer, you must be able to exhibit the advanced skills that help you add value and contribute to the success of the organization. In addition, you must be able to document that worth — your worth — to the company’s leaders. This course examines best practices of leading-edge controllers and CFOs. Review the 10 critical skills that add value to your company and boost your career. Learn how to align your personal goals with the organization’s mission and improve your skills in five key areas needed for success. Resolve to become a powerful agent for positive change and an advocate and coach for your team. Fee: $389 member/$439 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Sept. 18 $20 additional for hard copy materials Level of knowledge: Advanced CPE credit: 8 hours Developed by: AICPA

NEW! Internal Controls (INCO) Nov. 1 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Crowne Plaza, Madison Curtis Quickel, CPA, sole practitioner Internal controls are integral to the function and achievement of goals for all organizations. Understanding internal control is essential for financial and accounting professionals within any organization as well as for those that provide internal and external audit services. This course

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Management & Emerging Professionals

Fee: $399 member/$449 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Oct. 1 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: AICPA

How Good Companies Become Great (GTG) Nov. 11 | Registration 8 a.m. Program 8:30 a.m. – noon Radisson Paper Valley Hotel, Appleton Dan Chenoweth, MBA, CPA, owner & business consultant, Chenoweth & Associates Business Consulting Some companies are born great, others change and become great along the way. This seminar will discuss how both new companies and established companies become great. The seminar begins with key lessons about business start-ups from Paul Hawken, author of Growing a Business, and Guy Kawasaki, author of Art of the Start and Enchantment. This seminar briefly reviews the management classic In Search of Excellence and then focuses on Jim Collins’ research presented in Built to Last, Good to Great, How the Mighty Fall and Great by Choice. This seminar is for management teams who want to make the transition from being merely good to truly great. Fee: $249 member/$299 nonmember $20 additional for hard copy materials

Level of knowledge: Intermediate CPE credit: 4 hours Developed by: Executive Education, Inc.

Financial Leadership (FL) Nov. 11 | Registration noon Program 12:30 – 4 p.m. Radisson Paper Valley Hotel, Appleton Dan Chenoweth, MBA, CPA, owner & business consultant, Chenoweth & Associates Business Consulting The financial manager’s role has expanded dramatically in recent years to include helping create the organization’s strategy as well as driving the changes necessary for strategy implementation. This seminar provides ideas, skills and confidence to help you make the transition from value preserver to value creator. Fee: $249 member/$299 nonmember $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 4 hours Developed by: Executive Education, Inc.

Have you met your 3-year CPE requirements? The current reporting period ends Dec. 31, 2013!

Only Financial Officer (OFO) Nov. 12 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Radisson Paper Valley Hotel, Appleton Dan Chenoweth, MBA, CPA, owner & business consultant, Chenoweth & Associates Business Consulting The title “chief financial officer” is not an accurate description for what many financial managers do because the word “chief” implies that the company has more than one. This seminar covers four major topics of importance to the financial manager who must do it all. We have designed this course to give financial managers in small to medium-sized companies the high-level skills needed to act as a member of top management. Fee: $399 member/$449 nonmember $40 early bird discount if registered and paid by Oct. 12 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Executive Education, Inc.

For more information about your CPE requirement, please visit

www.wicpa.org/CPE

57 The Bottom Line | J u n e 2 0 1 3

engages participants in dialogue and activities designed to deepen the understanding of the purpose, benefits, components, terminology and overall structure of internal controls related to financial reporting. The course prepares participants to make decisions on what type and level of controls are necessary to achieve common control objectives and addresses the need for controls in all five components addressed within the COSO Integrated Framework, how they interrelate with each other, and how they support internal controls within a given transaction processing cycle.

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Management & Emerging Professionals

Chief Financial Officer (CFO) Dec. 11 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield John Levy, MBA, CPA, CEO, Board Advisory

corporate finance tools is a skill that separates those who will become chief financial officers from those who will always remain accountants. This seminar provides a refresher on corporate finance skills for those who work or aspire to work at a CFO level.

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Being a great accountant alone will not qualify you to be a chief financial officer. Effective CFOs are strong business people whose knowledge goes well beyond accounting. This seminar deals with the CFO’s role in four important aspects of running a business.

Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Nov. 13 $20 additional for hard copy materials Level of knowledge: Update CPE credit: 8 hours Developed by: Executive Education, Inc.

Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Nov. 11 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Executive Education, Inc.

NEW! Advanced Business Law for CPAs (ABLT) Jan. 14, 2014 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Radisson Inn, Green Bay

Lean Accounting (LA)

Complex legal issues arise daily for businesses and clients. Do you know what these issues are, and how to respond to them? This course provides detailed information concerning the legal issues most commonly encountered by businesses and business clients, employment, social media/privacy, e-business, intellectual property protection, corporate law developments, securities regulation, and public company matters, limiting individual liability and insurance, business tax issues, alternate forms of dispute resolution, and environmental matters.

Dec. 12 | Registration noon Program 12:30 – 4 p.m. WICPA Professional Development Center, Brookfield John Levy, MBA, CPA, CEO, Board Advisory Pressures from many sources are forcing financial managers to seek ways to do more with less. Accountants everywhere are rethinking the way they manage. This seminar will show you how to focus on the customer and deliver more value, more effectively. Fee: $249 member/$299 nonmember $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 4 hours Developed by: Executive Education, Inc.

Corporate Finance Check-Up (CFC)

Dec. 13 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield John Levy, MBA, CPA, CEO, Board Advisory Understanding how to use common

Curtis Quickel, CPA, sole practitioner

Fee: $399 member/$449 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Dec. 14 $20 additional for hard copy materials Level of knowledge: Advanced CPE credit: 8 hours Developed by: AICPA

MBA in a Day (MBAD) Jan. 21, 2014 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield

Joann Cross, CPA, Ph.D., CMA, CGFM, CGMA, professor, University of Wisconsin–Oshkosh This course will help CPAs develop a complete business finance and management background. With this knowledge and these skills, CPAs in industry and public accounting can better manage all aspects of their own businesses while helping their clients make more informed business and financial decisions. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Dec. 21 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC

NEW! The Complete Controller: Five Heroic Skills to Transform the Accounting Team (LCCH) Jan. 28, 2014 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Ron Rael, CPA, leadership coach, CEO, The High Road Institute The controller is required to be skilled on both sides of the business equation: people and processes. You’re only as effective as the people who do the work. This workshop will help you maximize productivity and add value. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Dec. 28 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: The High Road Institute

NEW! Do You Suffer From Bureaucracy or Turf Wars? How to Eliminate Them From Your Culture (LDYS) Jan. 29, 2014 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield

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Management & Emerging Professionals Ron Rael, CPA, leadership coach, CEO, The High Road Institute

Financial Management Skills

This highly interactive workshop provides you with a process for removing existing and potential conflicts from the workplace. We explore the reasons why conflicts occur and demonstrate confidence building exercises that reduce tensions and build cooperation. Also learn why conflicts happen in the workplace, what conflict really represents, how to effectively handle conflict and much more.

March 18, 2014 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield

Only Financial Officer (OFO2 March 17, 2014 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield William O’Brien, MBA, CPA, financial management consultant & educator, Santa Clara University

William O’Brien, MBA, CPA, financial management consultant & educator, Santa Clara University Today’s effective financial leader must exhibit ongoing credibility and adaptability to successfully maintain their effectiveness. Facts and circumstances constantly change in today’s business environment. While the fundamentals of successful financial management don’t vary, the landscape in which finance professionals operate is in constant flux. This seminar begins with the principles of financial management credibility and then graduates into a discussion of enterprise risk management, strategy-driven metrics and corporate governance in an ever-changing operational landscape. This seminar provides real answers to the challenges financial managers face, no matter the size or nature of their organization.

successfully in front of any size audience to deliver and anchor an important message, ensure you know your audience, communicate technical and financial information in a meaningful manner, and understand how you impact the listener. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Feb. 19 $20 additional for hard copy materials Level of knowledge: Advanced CPE credit: 8 hours Developed by: The High Road Institute

Chief Financial Officer (CFO2) April 21, 2014 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Stoney Creek Inn, Rothschild John Daly, MBA, CPA, CMA, CPIM, management consultant & president, Executive Education, Inc. Being a great accountant alone will not qualify you to be a chief financial officer. Effective CFOs are strong business people whose knowledge goes well beyond accounting. This seminar deals with the CFO’s role in four important aspects of running a business.

The title “chief financial officer” is not an accurate description for what many financial managers do because the word “chief” implies that the company has more than one. This seminar covers four major topics of importance to the financial manager who must do it all. We have designed this course to give financial managers in small to medium-sized companies the high-level skills needed to act as a member of top management.

Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Feb. 18 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Executive Education, Inc.

Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Feb. 17 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Executive Education, Inc.

March 19, 2014 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield

April 24, 2014 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Radisson Paper Valley Hotel, Appleton

Ron Rael, CPA, leadership coach, CEO, The High Road Institute

James Lindell, MBA, CPA, president, Thorsten Consulting Group, Inc.

NEW! Money Talks! Critical Presentation & Communication Skills for the Finance Professional (LMTC)

Today’s professional must be able to get their message across and persuade people to follow or take action. Discover how to do this

Fee: $399 member/$449 nonmember $40 early bird discount if registered and paid by March 21 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Executive Education, Inc.

Annual Update for Controllers (SKSB2)

Gain a better understanding of current economic issues and the latest trends in accounting,

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Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Dec. 29 $20 additional for hard copy materials Level of knowledge: Advanced CPE credit: 8 hours Developed by: The High Road Institute

(FMS)

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Management & Emerging Professionals

finance, human resources, treasury management and business systems. Discuss leading-edge topics in managerial accounting and finance in a session that’s packed with useful tips and how-to guidance that you can apply immediately. This course provides you with practical approaches to current issues. You will review new tools and techniques to help you promote your company’s growth. 60 The Bottom Line | J u n e 2 0 1 3

Fee: $399 member/$449 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by March 24 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: AICPA

why fellow employees can be seen as difficult, learn some real reasons why another person’s behavior is distracting, brainstorm strategies for making the interaction better, and create your own strategy for improving interactions with your co-workers.

NEW! They Don’t Eat Their Young, Do They? How to Work With Difficult People! (LTDE) May 20, 2014 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Ron Rael, CPA, leadership coach, CEO, The High Road Institute We will employ the C.A.R. strategy to enable you to interact better with your “coworkers” and co-workers. You will gain an understanding of

Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by April 20 $20 additional for hard copy materials Level of knowledge: Advanced CPE credit: 8 hours Developed by: The High Road Institute

NEW! Relationships Built on Trust or Mistrust? How to Foster Superior Employee Performance (LRBO) April 29, 2014 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield

Our early birds get more than just a worm.

Ron Rael, CPA, leadership coach, CEO, The High Road Institute This advanced level workshop demonstrates the skills of coaching so you learn to achieve superior levels of employee performance. You learn in an interactive, problem resolving environment and model coaching techniques to affect people’s behaviors. In this seminar, you will learn ways to improve performance through coaching, how motivation impacts employee performance, why the feedback process will modify an employee’s behavior, how to clearly define superior performance and much more. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by March 29 $20 additional for hard copy materials Level of knowledge: Advanced CPE credit: 8 hours Developed by: The High Road Institute

Registering early for a WICPA conference or seminar not only saves you money. It also helps you plan ahead and better prepare to be out of the office. That means you can focus on the topics and See specific event registration for details, or call and ask for the WICPA CPE Department at

800-772-6939.

learn new ideas while you’re there. The sooner we know how many participants are registered, the better we can plan ahead, too.

Save up to

when you register by the early bird deadline for WICPA conferences and seminars. What’s more, every registrant from your company receives the discounted early bird rate.

Belong to something

involvement r e s o u r c e scredibility

education representation Join the WICPA today! Visit www.wicpa.org/join.

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Taxation

The Best Income Tax, Estate Tax & Financial Planning Ideas of 2013 (IEFP)

GoneGreen!

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Aug. 19 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield William Taylor, CPA, president, Renasant Bank Income and transfer tax rates appear destined to change yet again, and clients will require extensive planning and reconsideration of appropriate tax strategies. As a CPA, you must be prepared for one of the most complex years in recent history. In this course, you will explore practical tax-planning ideas that can help save your clients money! Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by July 19 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC This program is approved for 7.5 CLE hours.

Determining How Much Money You Need to Retire & Tax Ideas & Money Management in Retirement (DRMM) Aug. 20 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield William Taylor, CPA, president, Renasant Bank Obtain the tools and knowledge required to help your clients implement tax-effective investment and portfolio strategies for successful wealth accumulation and real aftertax retirement income maintenance. The course explores investment tax planning and money management issues, including asset allocation and portfolio management, coordinating retirement plans and taxable saving, advanced tax-adjusted time value principles, and asset risk/return and income-tax relationships. Fee: $389 member/$439 nonmember

$40 early bird discount if registered and paid by July 20 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC This program is approved for 7.5 CFP hours.

NEW! New Medicine: Key Issues That CPAs Need to Know About the New Health Care Bill (NMED) Aug. 28 | Registration 8 a.m. Program 8:30 a.m. – noon WICPA Professional Development Center, Brookfield John Sherrick, MA, CPA, partner, Sitrick & Associates, LLC Now that the Supreme Court has upheld the constitutionality of the Patient Protection and Affordable Care Act, CPAs and other tax advisors need to understand the taxand health insurance-related changes contained in that legislation, many of which begin in 2013. This legislation has important implications for employers’ health care plans, and contains significant tax law changes that affect individual and business clients. This course will focus on the planning strategies that CPAs and other tax practitioners need to know to advise their clients regarding this far-reaching legislation. Fee: $249 member/$299 nonmember $20 additional for hard copy materials Level of knowledge: Update CPE credit: 4 hours Developed by: Surgent McCoy CPE, LLC

NEW! Should Client Expenditures Be Capitalized or Expensed? A Guide to the New IRS Regulations (CPE4) Aug. 28 | Registration noon Program 12:30 – 4 p.m. WICPA Professional Development Center, Brookfield John Sherrick, MA, CPA, partner, Sitrick & Associates, LLC Several years after issuing proposed regulations, the IRS has issued temporary regulations relating to how Sections

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Taxation

Form 990: Tax Issues to Know for Preparing Form 990

Fee: $249 member/$299 nonmember $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 4 hours Developed by: Surgent McCoy CPE, LLC

Fee: $399 member/$449 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Aug. 9 $20 additional for hard copy materials Level of knowledge: Beginning CPE credit: 8 hours Developed by: AICPA

The Complete Guide to Liquidation of Business Entities (CGLB)

(EO-F990)

Sept. 9 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Stoney Creek Inn, Onalaska Elaine Sommerville, CPA, shareholder, Sommerville & Associates, P.C. Discover the basic tax information you need to prepare Form 990. Examine the numerous tax issues facing nonprofits and discuss how to respond to IRS inquiries. In addition, practice your skills using a realistic case study and demonstrate how to accurately prepare a Form 990. This course will provide you with the tax knowledge you need to prepare a Form 990 and advise clients on tax issues facing nonprofits.

Aug. 29 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield

NEW! The Complete Guide to Understanding Challenging Nonprofit Tax & Form 990 Issues (F990)

John Sherrick, MA, CPA, partner, Sitrick & Associates, LLC

Sept. 9 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Radisson Paper Valley Hotel, Appleton

Liquidations may be used as an alternative to the sale of a business or as an adjunct to the sale of business assets. This course will explore the technical tax and business issues in liquidating C corporations, S corporations, partnerships, and limited liability companies. This course is essential for anyone planning to sell a business. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by July 29 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC This program is approved for 7.5 CLE hours.

Stuart Sobel, president, Stuart Sobel Consulting, Inc. and Tax Media Network, Inc. This course will train both new and experienced staff accountants and other preparers to deal with the challenging aspects relating to the filing of the Form 990 series of tax returns. This course offers a practical, hands-on approach to completing one of the most difficult tax forms. Fee: $399 member/$449 nonmember $40 early bird discount if registered and paid by Aug. 9 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Tax Media Network, Inc.

NEW! Top 50 Mistakes Practitioners Make & How to Fix Them: Dealing With the Internal Revenue Service (IRSM) Sept. 10 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Stuart Sobel, president, Stuart Sobel Consulting, Inc. and Tax Media Network, Inc. Tax practice and the resolution of tax problems with the Internal Revenue Service can be tedious and outright challenging. This course will show practitioners how to navigate through the confusing IRS system, help save them time, and enable them to avail their clients of all the rights to which they’re entitled. The techniques and tools this course provides will make tax practice less “taxing.” Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Aug. 10 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Tax Media Network, Inc.

Form 990: Tax Issues to Know for Preparing Form 990 (EO-F990A) Sept. 10 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Crowne Plaza, Madison Elaine Sommerville, CPA, shareholder, Sommerville & Associates, P.C. Discover the basic tax information you need to prepare Form 990. Examine the numerous tax issues facing nonprofits and discuss how to respond to IRS inquiries. In addition, practice your skills using a realistic case study and demonstrate how to accurately prepare a Form 990. This course provides you with the tax knowledge you need to prepare a Form 990 and advise your clients on tax issues facing nonprofits. Fee: $399 member/$449 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Aug. 10

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162 and 263 apply to the acquisition, production and improvement of tangible property. These regulations address the commonly encountered question: Is an expendituredeductible, or must it be capitalized? These rules are particularly critical for all tax practitioners to understand because they apply to a wide variety of transactions that business clients commonly enter into. In 2012 and 2013, these regulations may provide better results than either prior law or the final regulations. All tax practitioners need to be familiar with these new rules. It’s for this reason that this program, which covers these new rules and uses the IRS-provided examples as guides, is essential for both general tax practitioners and those with more specialized practices.

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$20 additional for hard copy materials Level of knowledge: Beginning CPE credit: 8 hours Developed by: AICPA

Partnership & LLC Taxation: Advanced Issues (PTAI) Sept. 12 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield 64

options for reporting some items of trust income and expenses. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Aug. 13 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Nichols Patrick CPE, Inc.

Farm Taxation Update (FTS)

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Richard L. Bartholomew, J.D., CPA, shareholder & director of taxes, Girardot, Strauch & Co.

Sept. 16 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Best Western, Neenah

Allocation of basis in debt to step up in basis upon transfer, disguised sales, abandonment of partnership interest, reallocation of depreciation among partners, reporting income from forgiveness of indebtedness, determining an LLC member’s selfemployment income , and more. This is the program that gets you ready to help your clients plan partnership and limited liability company transactions to minimize taxes.

Farm Taxation Update (FTS2)

Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Aug. 12 $20 additional for hard copy materials Level of knowledge: Advanced CPE credit: 8 hours Developed by: Nichols Patrick CPE, Inc.

Income Taxation of Trusts & Estates: Planning & Preparation of Form 1041 (ITTE) Sept. 13 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Richard L. Bartholomew, J.D., CPA, shareholder & director of taxes, Girardot, Strauch & Co. Subchapter J of the Internal Revenue Code governs income taxation of estates and trusts — an area of tax law with numerous special rules, regulations, and professional customs. Form 1041 is unlike any other income tax return a tax professional encounters. This program covers all the unique rules, and opportunities for the knowledgeable tax advisor to offer valuable tax services to fiduciaries; from special tax accounting, to

Sept. 17 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Crowne Plaza, Madison

Farm Taxation Update (FTS3) Sept. 18 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Stoney Creek Inn, Onalaska Chris Hesse, CPA, partner, CliftonLarsonAllen LLP This session helps practitioners recognize unique opportunities and pitfalls impacting taxpayers in the agriculture industry. This session gives tax professionals a forum to discuss current issues affecting their farm and ranch clients. Hesse has 30 years of experience specializing in farm taxation and regularly presents on this topic at national agribusiness conferences. Fee: $409 member/$459 nonmember $40 early bird discount if registered and paid 30 days before the program $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: CliftonLarsonAllen LLP

The Complete Guide to Payroll Taxes & 1099 Issues (CGPT) Sept. 17 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield David Jarmusz, CPA, J.D., LLM, tax practitioner & attorney, Jarmusz & Associates

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, tax and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Aug. 17 $20 additional for hard copy materials Level of knowledge: Beginning CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC This program is approved for 7.5 CLE hours.

NEW! Social Security & Medicare: Advanced Analysis of the Tactics, Taxes & the Truth (SSM4)

Sept. 17 | Registration 8 a.m. Program 8:30 a.m. – noon WICPA Professional Development Center, Brookfield Carla Gordon, CFP, CSA, MSFS, consultant, Examinations Division, AICPA Virtually all Americans are impacted by Social Security and Medicare. Attend this course to learn what matters, 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. This course brings the technicalities of Social Security and Medicare into practicality so you can advise your clients on the many facets from the tax and the benefit side. Fee: $249 member/$299 nonmember $20 additional for hard copy materials Level of knowledge: Advanced CPE credit: 4 hours Developed by: AICPA

NEW! Tax Challenges for Older Americans (TCA4) Sept. 17 | Registration noon Program 12:30 p.m. – 4 p.m. WICPA Professional Development Center, Brookfield

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Carla Gordon, CFP, CSA, MSFS, consultant, Examinations Division, AICPA America’s large and aging population simultaneously faces tax challenges and tax planning opportunities. The course will explore both real-world context in light of changing rules and real-life scenarios in which various planning alternatives will be compared.

Surgent McCoy’s Advanced Critical Tax Issues for Limited Liability Companies & Partnerships (ACTL) Sept. 18 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Holiday Inn, Manitowoc Edward Harter, CPA, owner & general practitioner, Edward A. Harter, CPA What impact do the higher individual tax rates have on pass-through entities such as partnerships? This course will provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs in light of the changes in the income tax. Fee: $399 member/$449 nonmember $40 early bird discount if registered and paid by Aug. 18 $20 additional for hard copy materials Level of knowledge: Advanced CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC

Surgent McCoy’s Comprehensive Guide to Tax Depreciation, Amortization & Property Transactions From Acquisition to Exchange or Disposition (TDAP) Sept. 19 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Crowne Plaza, Madison Edward Harter, CPA, owner & general practitioner, Edward A. Harter, CPA

Fee: $399 member/$449 nonmember $40 early bird discount if registered and paid by Aug. 19 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC

Alternative Minimum Tax (AMT) Sept. 25 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Crowne Plaza, Madison Don P. Cochran, J.D., CPA, CFP, attorney, sole practitioner, instructor, Nichols Patrick CPE, Inc. Tax law will be different in 2013, but we don’t know how different. One thing is certain, however. The Alternative Minimum Tax will not be totally repealed. This program offers practical problem solving and planning techniques for working with AMT and the related Minimum Tax Credit. Temporary extensions of an array of exemptions and selected credits require that we stay up-todate on recent developments in this complex area of tax law. The prospect of AMT reform makes this program an important learning opportunity for all tax practitioners. Emphasis is on planning and presentation. Attention is given to transactions where most professional software is deficient. Fee: $399 member/$449 nonmember $40 early bird discount if registered and paid by Aug. 25 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Nichols Patrick CPE, Inc.

IRS Practice & Procedure: Audits, Appeals, Assessment, Settlement & Collection (IPP) Sept. 26 | Registration 8 a.m.

Program 8:30 a.m. – 4 p.m. Crowne Plaza, Madison Don P. Cochran, J.D., CPA, CFP, attorney, sole practitioner, instructor, Nichols Patrick CPE, Inc. Beginning in 2012, IRS compliance initiatives will target high-income individuals, pass-through entities, and exempt organizations (including qualified plans). Other compliance programs focus on specific industries and issues. Be prepared! Learn how the IRS’s examination process works, how to present issues to the Appeals Division, and options for paying deficiencies. This program covers everything from the initial examination notice to submission of an Offer in Compromise. Learn when Innocent Spouse relief might be available, when automatic installment payments might be available, how the IRS’s own Audit Technique Guides can help you, and other IRS collection and audit procedures. Fee: $399 member/$449 nonmember $40 early bird discount if registered and paid by Aug. 26 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Nichols Patrick CPE, Inc.

NEW! The Top 50 Business Tax Mistakes Practitioners Make & How to Fix Them (BTBB) Oct. 3 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Edward Sixt, CPA, president, Sixt, Wengewicz & Tharnish, CPAs Specifically designed for compilation and review practitioners and their staff, this course will provide you with a comprehensive review and hands-on application for performing compilation and review engagements. You’ll learn the ins and outs of SSARS No. 19, Compilation and Review Engagements, the most significant change to the compilation and review standards since their inception more

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Fee: $249 member/$299 nonmember $20 additional for hard copy materials Level of knowledge: Advanced CPE credit: 4 hours Developed by: AICPA

Seemingly every year, economic stimulus packages drastically change depreciation rules. This comprehensive course provides an in-depth analysis of the rules dealing with depreciation, amortization, and sale of property, with an emphasis on identifying special planning opportunities and pitfalls.

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Taxation

than 30 years ago. Not only will this course bring you up to date on SSARS requirements and guidance, but more important, it will provide you with practical examples and illustrations to help you effectively and efficiently perform compilation and review engagements. This course is intended to be your go-to reference for training your staff and managing your compilation and review practice services. 66 The Bottom Line | J u n e 2 0 1 3

Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Sept. 3 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC

Choosing the Best Entity Structure Under the Tax Law in 2013 (CBES) Oct. 4 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Edward Sixt, CPA, president, Sixt, Wengewicz & Tharnish, CPAs Tax rates are always an important factor in choosing the form of business organization, and the individual and corporate rates in 2013 and beyond demand a reconsideration of current businesses and a different analysis for new ventures. By comparing and contrasting the tax aspects of C corporations, S corporations, partnerships, sole proprietorships, and limited liability companies, this course focuses on distinctions that can make big differences. This in-depth course will cover planning opportunities and potential pitfalls in developing a business structure. This course is a must for all practitioners. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Sept. 4 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC This program is approved for 7.5 CLE hours.

Multistate Income Tax (MIT) Oct. 8 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Grand Lodge, Rothschild

Multistate Income Tax (MIT2) Oct. 9 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Patrick Kelley, CPA, sole practitioner & instructor, AICPA’s National Tax Education Program Discover ways to master the theoretical disputes and compliance issues to better navigate through the maze of multistate corporate taxation. This seminar provides you with the necessary principles for understanding multistate corporate taxation and offers insight into how to incorporate multistate corporate taxation into a client’s plan. As an experienced accountant or private industry manager, this course provides you with the knowledge you need to offer more consultative value to your clients in the multistate corporate taxation area. Fee: $389 member/$439 nonmember $30 AICPA member discount $40 early bird discount if registered and paid 30 days before the program $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: AICPA This program is approved for 7.5 CLE hours.

2013 Hot Tax Topics (HOT) Oct. 10 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Patrick Kelley, CPA, sole practitioner & instructor, AICPA’s National Tax Education Program Discuss this year’s hottest tax topics and learn how to better advise your clients by offering them the latest tax-saving strategies. Elevate your present practices and enhance the value of the services you offer your clients. This course presents the most recent tax law changes. Complete

this course to ensure your clients have the latest information and updates for their tax plans. Fee: $389 member/$439 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Sept. 10 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: AICPA

Advanced Mergers, Acquisitions & Sales (PSAS) Oct. 23 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Bruce Shepard, CPA, prior CFO, Las Vegas Gaming, Inc. Learn how to provide expert and effective tax planning services to clients or key management within company finance operations. Case studies will show comparative calculations so you are able to explain the benefits of one option over another in a way that shows both the economic and tax impact. This course will provide a robust examination of the process and rules applicable to tax acquisitive and divisive transactions as well as active applications of how these play out in complex transactions. Fee: $389 member/$439 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Sept. 23 $20 additional for hard copy materials Level of knowledge: Advanced CPE credit: 8 hours Developed by: AICPA

Tax Advisors Update (PTU) Oct. 28 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Holiday Inn, Manitowoc Andy Biebl, CPA, partner, CliftonLarsonAllen LLP There’s no substitute for the unique perspective of a CPA active in public accounting. That’s why CliftonLarsonAllen has developed a seminar

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to keep you apprised of the latest tax developments. Count on an in-depth session that delivers the useful tools, strategies, and insight needed to serve clients well. Fee: $409 member/$459 nonmember $40 early bird discount if registered and paid by Sept. 28 $20 additional for hard copy materials Level of knowledge: Update CPE credit: 8 hours Developed by: CliftonLarsonAllen LLP This program is approved for 7.5 CLE hours.

Oct. 28 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Stoney Creek Inn, Onalaska Scott Emerson, sole practitioner, instructor, enrolled agent, Surgent McCoy CPE, LLC Income and transfer tax rates appear destined to change yet again, and clients will require extensive planning and reconsideration of appropriate tax strategies. As a CPA, you must be prepared for one of the most complex years in recent history. In this course, you will 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! Fee: $399 member/$449 nonmember $40 early bird discount if registered and paid by Sept. 28 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC This program is approved for 7.5 CLE hours.

AICPA’s 1040 Tax Return Workshop by Sid Kess (IITW) Oct. 28-29 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Martin Miller, CPA, professor, Villanova University

Fee: $549 member/$599 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Sept. 28 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 16 hours Developed by: AICPA This program is approved for 15.5 CLE hours.

Fiduciary Income Tax Returns: Form 1041 Workshop (1041) Oct. 29 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Crowne Plaza, Madison Scott Emerson, sole practitioner, instructor, enrolled agent, Surgent McCoy CPE, LLC As income tax rates rise on estates, trusts, and their beneficiaries, consideration of the income tax effects becomes more critical. This course will cover the complicated income tax rules of estates and trusts, fiduciary accounting, and how to prepare Form 1041. The practical, 300-page manual is an excellent reference source for your practice. Fee: $399 member/$449 nonmember $40 early bird discount if registered and paid by Sept. 29 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC This program is approved for 7.5 CFP hours.

NEW! Fringe Benefits: 2013-2014 (FB) Oct. 29 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Edward K. Zollars, CPA, partner, Thomas, Zollars & Lynch, Ltd. Fringe benefits are a significant part of every company’s overhead, and a concern for every employer. Help your clients or your employer 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. Learn how you can most effectively use major fringe benefit options to contain costs and increase employee job satisfaction. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Sept. 29 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Nichols Patrick CPE, Inc.

NEW! New Repair Regs Sec. 263 (NRR) Oct. 30 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Edward K. Zollars, CPA, partner, Thomas, Zollars & Lynch, Ltd. Is expenditure associated with tangible property deductible? Learn new rules for treatment of amounts paid to acquire, produce, repair or improve tangible property and proper accounting for dispositions of property subject to depreciation. The new regulations provide objective standards and bright-line rules intended to simplify compliance with the capitalization provisions contained in section 263(a) of the Internal Revenue Code. This program provides comprehensive analysis of the new rules, an explanation of how your clients might benefit from an automatic change in accounting method, and more than 100 real-life examples

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The Best Income Tax, Estate Tax & Financial Planning Ideas of 2013 (IEFP2)

This fast-paced, real-world session covers the key tax return issues of the upcoming year. Complete this course to ensure you’re ready to advise your clients on new developments and tax-saving ideas. Discover how to apply the latest tax law changes when preparing federal income tax returns. This course reinforces frequently used principles and provides you with the latest tax development information you need to properly plan and prepare your clients’ federal income tax returns.

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of how the new rules will work. From repair of a machine in a factory to acquisition of an apartment building, property transactions are affected by these new rules. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Sept. 30 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Nichols Patrick CPE, Inc. 68 The Bottom Line | J u n e 2 0 1 3

NEW! Advanced Estate Planning Strategies (AEPS) Oct. 31 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Crowne Plaza, Madison Carla Gordon, CFP, CSA, MSFS, consultant, Examinations Division, AICPA Discover how to use trusts, family limited partnerships and insurance in estate planning strategies to minimize taxes and enhance the accumulation of income. These strategies will provide in-depth analysis of how and why they work in addition to the estate, gift and generation-skipping tax implication for each. Fee: $399 member/$449 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Sept. 30 $20 additional for hard copy materials Level of knowledge: Advanced CPE credit: 8 hours Developed by: AICPA

NEW! Tax Staff Training: Level 2 Business (TSTB) Nov. 4-5 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Robert Rogers, CPA, owner, Rogers CPA Group, Inc. Designed as practical next-step training for the accountant who has one or two tax seasons’ experience and is expected to accept additional responsibility and work on more complex assignments, this course introduces the participant to intermediate level tax

research and tax planning. Emphasis is on business returns and tax issues commonly encountered in operating businesses.

developments and tax-saving ideas applicable to your clients and their growing needs in light of post-election developments.

Fee: $549 member/$599 nonmember $40 early bird discount if registered and paid by Oct. 4 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 16 hours Developed by: Nichols Patrick CPE, Inc.

Fee: $399 member/$449 nonmember $40 early bird discount if registered and paid by Oct. 11 $20 additional for hard copy materials Level of knowledge: Update CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC This program is approved for 7.5 CFP hours.

Tax Advisors Update (PTU2) Nov. 7 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Stoney Creek Inn, Onalaska Andy Biebl, CPA, partner, CliftonLarsonAllen LLP There’s no substitute for the unique perspective of a CPA active in public accounting. That’s why CliftonLarsonAllen has developed a seminar to keep you apprised of the latest tax developments. Count on an in-depth session that delivers the useful tools, strategies and insight needed to serve clients well. Fee: $409 member/$459 nonmember $40 early bird discount if registered and paid by Oct. 7 $20 additional for hard copy materials Level of knowledge: Update CPE credit: 8 hours Developed by: CliftonLarsonAllen LLP This program is approved for 7.5 CLE hours.

The Best Individual Income Tax Update Course by Surgent McCoy (BITU) Nov. 11 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Crowne Plaza, Madison Wendy Kravit, MBA, CPA, instructor, AICPA This year will bring a significant change to the tax environment, requiring sound planning in 2013 for individual clients to combat. This highly informative course responds to the latest in tax law developments, including discussions of the planning opportunities available to your individual tax clients. This up-to-date knowledge will enable you to further discuss new

NEW! Tax Staff Training: Level 1 Individual (TSTI) Nov. 11-12 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Randy C. Newton, CPA, president, Newton, Greene & Associates, PLLC The new accountant with little or no tax experience will gain real-world, practical training from this course. It bridges the gap between school and practice. This isn’t a theory course. It’s the foundation for understanding the federal income tax code and its application to all kinds of taxpayers. New staff accountants will return from this program ready to make a profitable contribution to the firm’s tax practice. Emphasis is on individual tax returns and tax issues commonly encountered by individuals. Fee: $549 member/$599 nonmember $40 early bird discount if registered and paid by Oct. 11 $20 additional for hard copy materials Level of knowledge: Beginning CPE credit: 16 hours Developed by: Nichols Patrick CPE, Inc.

Advanced Partnership/LLC Workshop: How to do Optional Step-Up in Basis Under Section 754 & Related Provisions (APLW) Nov. 12 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Crowne Plaza, Madison Wendy Kravit, MBA, CPA, instructor, AICPA

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Changes in the individual income tax rates require more complex planning for clients invested in partnerships. This course explores the practical issues in the many instances a step-up in basis can create tax advantages for partners and members. This course includes case studies to illustrate the critical points.

Surgent McCoy’s Federal Tax Camp (SATC) Nov. 20 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Grand Lodge, Rothschild Susan Smith, CPA, sole practitioner, Susan Smith CPA Both business and individual clients will be affected by all of the tax changes set to occur in 2013, requiring that the tax advisor practice extensive tax planning. Not only will you be updated on the most important tax issues that require your attention, but this course will also review the major trends and changes in the case and regulatory law. Included is full coverage of all tax changes together with continuing coverage of health care and estate and gift tax reform. Fee: $399 member/$449 nonmember $40 early bird discount if registered and paid by Oct. 20 $20 additional for hard copy materials Level of knowledge: Update CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC This program is approved for 7.5 CLE hours.

AICPA’s 1040 Tax Return Workshop by Sid Kess (IITW2) Nov. 21-22 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Grand Lodge, Rothschild William Murphy, CPA, PFS, ABV, CFF, CVA, owner, Murphy Financial Group, P.C.

There’s no substitute for the unique perspective of a CPA active in public accounting. That’s why CliftonLarsonAllen has developed a seminar to keep you apprised of the latest tax developments. Count on an in-depth session that delivers the useful tools, strategies and insight needed to serve clients well.

Fee: $549 member/$599 nonmember $30 AICPA member discount $40 early bird discount if registered and paid by Oct. 21 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 16 hours Developed by: AICPA This program is approved for 15.5 CLE hours.

Fee: $409 member/$459 nonmember $40 early bird discount if registered and paid by Nov. 2 $20 additional for hard copy materials Level of knowledge: Update CPE credit: 8 hours Developed by: CliftonLarsonAllen LLP This program is approved for 7.5 CLE hours.

The Complete Guide to Preparing Limited Liability Company, Partnership & S Corporation Federal Income Tax Returns (PLPS) Dec. 2 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Donald Cooley, CPA, partner, Cotner, Cooley, Clark & Sharp, LLC Learn in one day how to prepare s corporation, LLC and partnership tax returns. The course focuses on an identical trial balance to completed tax return case study prepared on both Form 1120S and Form 1065, allowing one to explore the similarities and differences of these popular entity structures. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Nov. 2 $20 additional for hard copy materials Level of knowledge: Beginning CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC This program is approved for 7.5 CFP hours.

Tax Advisors Update (PTU3) Dec. 2 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. The Plaza Hotel, Eau Claire Andy Biebl, CPA, partner, CliftonLarsonAllen LLP

NEW! Tax Staff Training: Level 3 Advanced Issues (TSTA) Dec. 2-3 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Don P. Cochran, J.D., CPA, CFP, sole practitioner Designed for the accountant with more than two seasons’ tax experience who’s ready to take more responsibility for providing and supervising tax services to clients. This program includes income taxation of estates and trusts, special rules affecting controlled groups, and transfers of partnership interests. Program participants will learn how to comply with professional standards, prepare written tax advice, represent clients before the IRS, and produce quality tax research using code, regulations, IRS published guidance, committee reports and case law. Fee: $549 member/$599 nonmember $40 early bird discount if registered and paid by Nov. 2 $20 additional for hard copy materials Level of knowledge: Advanced CPE credit: 16 hours Developed by: Nichols Patrick CPE, Inc.

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Fee: $399 member/$449 nonmember $40 early bird discount if registered and paid by Oct. 12 $20 additional for hard copy materials Level of knowledge: Advanced CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC

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Surgent McCoy’s Handbook for Mastering Basis, Distributions & Loss Limitation Issues for S Corporations, LLCs & Partnerships (HMBI) Dec. 3 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Donald Cooley, CPA, partner, Cotner, Cooley, Clark & Sharp, LLC 70 The Bottom Line | J u n e 2 0 1 3

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. Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Nov. 3 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Surgent McCoy CPE, LLC This program is approved for 7.5 CLE hours.

Debt Related Tax Issues: Foreclosures, Short Sales & Cancellation of Debt (DRTI) Dec. 4 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Brookfield Don P. Cochran, J.D., CPA, CFP, sole practitioner Clients with properties lost to foreclosure, sold in short sales and who have had debts restructured have complicated tax issues that impact both tax planning and reporting. IRC Sec. 108 says income from forgiveness of indebtedness is taxable, but it offers a number of exceptions to that rule. This course will deal with handling such transactions, including working with clients who are considering debt settlement options and those for whom the transaction is completed before the CPA becomes involved. You will learn how to reduce negative tax outcomes by applying the statutory exceptions to income recognition.

Fee: $389 member/$439 nonmember $40 early bird discount if registered and paid by Nov. 4 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Nichols Patrick CPE, Inc. This program is approved for 7.5 CLE hours.

Construction Contractors: Special Tax & Accounting Considerations (CCST) Dec. 11 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Crowne Plaza, Madison Don P. Cochran, J.D., CPA, CFP, sole practitioner This program explains and illustrates work-in-process, over and under billing, classification of current vs. long-term assets and liabilities, contractor specific disclosure rules, FIN 46R, SFAS 109, FIN 48, percentage of completion, completed contract method, “look back” rules, disclosure of “uncertain tax positions,” the Section 199 deduction, and unique audit program and financial statement issues. Fee: $399 member/$449 nonmember $40 early bird discount if registered and paid by Nov. 11 $20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 8 hours Developed by: Nichols Patrick CPE, Inc. This program is approved for 7.5 CLE hours.

2013 Corporate Income Tax Boot Camp by Sid Kess (CITW) Dec. 12-13 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Stoney Creek Inn, Rothschild Stephen Renberg, CPA, instructor, Boise State University This comprehensive course will guide practitioners through the numerous concepts and rules applicable to income tax accounting, tax return positions and disclosures for C corporations and S corporations. Fee: $549 member/$599 nonmember $40 early bird discount if registered and paid by Nov. 12

$20 additional for hard copy materials Level of knowledge: Intermediate CPE credit: 16 hours Developed by: AICPA

Tax Advisors Update (PTU4) Dec. 19 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Brookfield Suites, Brookfield Andy Biebl, CPA, partner, CliftonLarsonAllen LLP There’s no substitute for the unique perspective of a CPA active in public accounting. That’s why CliftonLarsonAllen has developed a seminar to keep you apprised of the latest tax developments. Count on an in-depth session that delivers the useful tools, strategies and insight needed to serve clients well. Fee: $409 member/$459 nonmember $40 early bird discount if registered and paid by Nov. 19 $20 additional for hard copy materials Level of knowledge: Update CPE credit: 8 hours Developed by: CliftonLarsonAllen LLP This program is approved for 7.5 CLE hours.

Have you met your 3-year CPE requirements? The current reporting period ends Dec. 31, 2013!

For more information about your CPE requirement, please visit

www.wicpa.org/CPE

Ready for your next move? Career advancement made easy WICPA Career Center is the ideal place to be seen by employers who are specifically looking for accounting professionals. Whether or not you are actively looking for new employment, it makes sense to post your resume on the WICPA Career Center. You never know what opportunities may be out there looking for you. Also, checking the job listings is a great way to see what is hot and what is not in the job market, and whether your particular skills are among those most in demand.

Post your resume for FREE!

wicpa.org/ CareerCenter

The WICPA Career Center offers: Free online job search: All job-seeker functions are available at no charge. Confidential resume posting: Make your resume available to employers, and release your contact information only when you are ready. Job search agent: Create a password-protected account and receive automatic email notification of new jobs that match your search criteria. Saved jobs capability: Save up to 100 jobs to a folder in your account so you come back to apply when you are ready.

WICPA Career Center makes finding the perfect job easy.

Post your resume today!

WICPA Career C ente

An easier way to find a job. A better way to fill a position. To find a job or fill a position, visit wicpa.org/CareerCenter today.

CPE FAQs Q. What qualifies toward my CPE credit hours? A. To qualify for CPE credit, a program must be a “formal” program of learning as described in the AICPA’s “Statement on Standards for Continuing Professional Education (CPE) Programs.” Those standards are included as part of the WICPA’s CPE policies. For more information, please visit www.wicpa.org/CPErequirements.

Q. What information or proof do I need to submit? 72 The Bottom Line | J u n e 2 0 1 3

Q. Is there any advantage to registering early?

Q. What happens if the WICPA cancels a program?

A. Definitely yes! Most seminars are limited in size, and registering early will guarantee you the seminars of your choice. Also, the WICPA can avoid having to cancel a course due to insufficient early registrations. Plus, there’s an early bird discount!

A. If a program is canceled fewer than 14 days prior to the presentation date, you will be notified directly by email and will receive a follow-up notification by phone. Full refunds will be granted. If course materials were sent in advance, you must return them to the WICPA to receive a refund. Your early registration can help us avoid canceling a program. NOTE: The WICPA isn’t responsible for any personal expenses incurred if a course is canceled.

Q. How does the early bird discount work? A. To receive the $40 per person early bird discount for seminars and $30 per person early bird discount for conferences, the following stipulation must be met: Each seminar and conference must be registered for, or postmarked and paid for, by the early bird discount date. Please see individual programs for that date. This early bird discount applies only to full-day seminars and conferences (8 CPE hours or more).

Q. Do I receive other benefits on registration fees as a WICPA member? A. Yes! WICPA members receive a registration fee discount of up to $50, while nonmembers pay the standard registration fee.

Q. What happens if I have to cancel for some reason? A. For a full refund, the WICPA CPE Department must receive a notification of cancellation or a request to transfer to a different program at least 14 days before the program presentation date. Cancellations or program transfer requests received less than 14 days prior to the presentation date will be subject to a cancellation fee of 50 percent of the full registration fee rounded up to the next dollar amount, not to exceed $100 per person, per program. No refund or program transfer requests will be granted for cancellations on the day of, or subsequent to the day of, the program presentation. No refund or program transfer request will be granted if you have downloaded any electronic materials that have been provided for the program from which you are canceling.

Q. What are the CPE requirements for my WICPA membership? A. Non-public accounting members have an annual requirement of 15 CPE hours. The WICPA recommends you obtain 30 CPE hours because there is also a three-year reporting requirement of 90 CPE hours.

Public accounting members have an annual requirement of 20 CPE hours. The WICPA recommends you obtain 40 CPE hours because there is also a three-year reporting requirement of 120 CPE hours.

Q. Is the reporting based on a calendar year? A. Yes, CPE reporting is based on attendance from Jan. 1 to Dec. 31. In addition, there’s a general extension until Feb. 28 of the following year to claim credits from the previous year. However, those credits can only be claimed in one of the years, not both.

Q. What are the reporting periods? A. Each member follows the same three-year reporting period. The current three-year reporting cycle is 2011, 2012 and 2013.

Q. What if I join the WICPA in the middle of a reporting cycle? A. There is no CPE requirement for the calendar year in which you join. New members must complete the continuing education requirement for each calendar year thereafter.

A. WICPA members are responsible for documenting their own CPE. They should retain evidence of satisfactory completion for a period of five years after the completion of the educational programs. For each CPE program completed, members should be able to document the following: • Titles and descriptions of content • Date of each program • Location where each program was held • Number of CPE credit hours

Q. Do I have to submit this information every year? A. Yes, WICPA members are selected at random for an audit of CPE membership requirements and will be notified to report their continuing education for the reporting cycle.

Q. How can I keep track of my CPE programs? A. A benefit of WICPA membership is the ability to use My CPE Tracker. This feature will automatically record any WICPA program attended and conveniently has the option to add non-WICPA programs to keep a complete record of CPE credit hours. Visit www.wicpa.org/CPEtracker to get started.

Q. What happens if I do not meet my requirements? A. In the event you don’t complete your CPE requirements by the end of the year, please contact the WICPA CPE Department to request an extension to make up the credits in a reasonable amount of time. However, if you don’t request an extension or fail to meet your CPE requirements within your approved extension period, it will result in the loss of membership with the WICPA. If an unusual circumstance or unforeseen hardship has prevented you from meeting your CPE requirements, you may contact the WICPA CPE Department to request a waiver for the current reporting year. Each waiver request will be reviewed on a case-by-case basis.

Generational Differences in the Workplace? your multi-generational team when you attend the 2013 WICPA Fall Focus! Today, there are four generations in the workplace, with an increasing number of millennials joining the workforce daily. Generational differences often lead to miscommunication, which can leave your team feeling frustrated. These generational differences require a high level of authentic leadership capability from today’s leaders.

The Generations Drive Leadership 2.0

Eau Claire

Thursday, Sept. 12 noon – 4 p.m.

Madison

• Learn about the generational values, characteristics, defining events and demographics of Traditionalists, Baby Boomers, Gen Xers and Millennials.

Friday, Sept. 20 8 a.m. – noon

• Engage in discussions to gain insights into generational impacts, perceptions, opportunities and challenges.

Appleton

• Find out how you can maximize the performance of the different generations.

Friday, Oct. 11 noon – 4 p.m.

Brookfield

• Walk away with leadership strategies to enhance your authentic leadership capability.

Friday, Oct. 25 8 a.m. – noon

Plus, meet new WICPA Board Chair Robert A. Gruber, Ph.D., CPA, CGMA and receive a brief professional issues update from WICPA President and CEO will will be provided at ABreakfast light lunch be provided at afternoon programs and breakfast will be provided at morning programs. Dennis F. Tomorsky, CPA, J.D., CGMA. morning programs and a light lunch at afternoon programs.

To register, visit www.wicpa.org/fallfocus2013

Event sponsored by:

Mary Torrez

President, CORE

Stacey Murphy CEO, CORE

We recognize the opportunity to develop authentic leaders across all industries that innovate and execute, lead and develop, increase self-awareness and leverage emotional intelligence. It’s all about high professional and high potential leaders. We work with leaders and companies who are progressive in their business practices and recognize the value of investing in talent.

PRSRT STD U.S. POSTAGE

The continuing professional education magazine for Wisconsin CPAs.

A publication of the Wisconsin Institute of Certified Public Accountants 235 N. Executive Drive Suite 200 Brookfield, WI 53005 www.wicpa.org

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