MACPA Statement // July 2015

STATEMENT MACPA’S

J U LY 2 0 1 5

SUPREME COURT’S ‘WYNNE’ RULING WHAT DOES IT MEAN FOR CPAs? High court strikes down Maryland’s personal income tax law; interstate commerce protections apply equally to taxation of individuals and corporations - Page 6 -

ALSO INSIDE

CHARTING A PATH FORWARD:

2015-16 MACPA Chair Michael Manspeaker says the association’s priorities haven’t changed: Keep protecting the profession and leading it forward MACPA’s 2015-16 Board of Directors | Page 14

Maryland Association of Certified Public Accountants, Inc.

6 WAYS TO PROTECT YOUR FIRM FROM A DATA BREACH Page 29

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CONTENTS JULY 2015 | Maryland Association of Certified Public Accountants, Inc.

CHAIR’S COLUMN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 FEATURES Supreme Court’s ‘Wynne’ ruling? What does it mean for CPAs? . . . . . . . . . . . . . . . . . 6 2015-16 MACPA Chair Michael Manspeaker: Charting a path forward: . . . . . . . .

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DEPARTMENTS News & Views . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Financial Planning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 High-Tech Solutions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Practice Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 NYPN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 Member Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38

MEMBER NOTES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 CLASSIFIEDS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 UPCOMING EVENTS & COURSES. . . . . . . . . . . . . . . . . . . . . . . . . . 42

ADMINISTRATION Becky Conley becky@macpa.org

Debbie Zizwarek debbie@macpa.org

Dee Sullivan dee@macpa.org

Kelly Jennings, CPA Brien Poffenberger

TECHNICAL SERVICES

Amy Stumme amy@macpa.org

Emily Trott emily@macpa.org

Cora Edwards cora@macpa.org

Ryan Wey ryan@macpa.org

Barrett Young, CPA

COMMUNICATIONS

MaryBeth Halpern marybeth@macpa.org

Rebecca Zimmerman becca@macpa.org

SENIOR STAFF

Amy Moran amym@macpa.org Bill Sheridan bill@macpa.org

PROFESSIONAL DEVELOPMENT

2015-2016 BOARD OF DIRECTORS

Richard L. Wolf, CPA, CFE, CGMA

MACPA EXECUTIVE DIRECTOR

OFFICERS

J. Thomas Hood III, CPA tom@macpa.org

Chris Dougherty chrisd@macpa.org

Michael Manspeaker, CPA, CGMA Chair

MACPA DEPUTY EXECUTIVE DIRECTOR

Andrew Hood andrew@macpa.org

Lisa Cines, CPA Vice Chair

Jacqueline E. G. Brown jackie@macpa.org

MEMBER SERVICES

Donna Carson donna@macpa.org

Kenneth Kelly, CPA, CGMA Secretary/Treasurer

DIRECTOR OF FINANCE AND ADMINISTRATION

Lauren Baker lauren@macpa.org

Paige Sawicki paige@macpa.org

Marianela Del Pino-Rivera, CPA Immediate Past Chair

Skip Falatko, CPA skip@macpa.org

FINANCE Margaret DeRoose margaret@macpa.org Laura Swann, CPA lauras@macpa.org

Pamela C. Devine pam@macpa.org

WE WANT TO HEAR FROM YOU! See below to submit content Bill Sheridan | MACPA Dulaney Center II 901 Dulaney Valley Road Suite 800 Towson, MD 21204 FOR CONTENT SUBMISSION: bill@macpa.org feedback@macpa.org TO ADVERTISE IN THE STATEMENT: Andrew@macpa.org AmyM@macpa.org P: 410.296.6250 F: 410.296.8713 Toll free: 800.782.2036 The MACPA reserves the right to edit all submissions for grammatical style and / or length.

DIRECTORS

Statement of fact and opinion are made by the authors alone and do not imply an opinion on the part of the officers or members of MACPA.

PRODUCT DEVELOPMENT

Terri Smith terri@macpa.org

Jennifer Elder, CPA, CMA, CIA, CFF, CGMA

The Statement is published four times a year by the Maryland Association of Certified Public Accountants, Inc.

Akesha Brown akesha@macpa.org

Jennifer Stevens jennifer@macpa.org

Laura Freitag, CPA

Bill Sheridan, Editor Amy Moran, Advertising Sales

Rebekah Brown, CPA rebekah@macpa.org

JULY 2015

Laura Dorsey-Shaner laura@macpa.org

Virginia Jackson, CPA

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CHAIR’S COLUMN THE POWER OF AN ASSOCIATION? START WITH COMMUNITY ACTIVISM.

BY MICHAEL MANSPEAKER, CPA

Director of accounting and auditing and quality control, Smith Elliott Kearns & Company

The true value of an association is its ability to do the things its members cannot do on their own. Community is an awfully powerful thing.

The Maryland Association of CPAs has proved that time and time again, most notably on the legislative and regulatory advocacy front. Its connections, networks, and ability to marshal its members to action has helped the MACPA score valuable victories in Annapolis and Washington that have strengthened the profession and protected the interests of its members and their clients.

task force that has recommend a more focused and timely peer review for firms that conduct very few employee benefit plan audits, as well as those that are considering adding the service for the first time. Another recommendation is that the engagement acceptance process include an internal competency analysis demonstrating the ability to perform the engagement. Those recommendations were put forward in mid-June. The MACPA also is working with its Peer Review Committee to create a webcast that examines the biggest challenges peer reviewers see in relation to employee benefit plan audits.

That much was evident in May, when the U.S. Department of Labor released a report that indicates nearly 40 percent of all employee benefit plan audits conducted in the United States fail to meet minimum requirements for professional standards.

The ultimate goal, of course is to refine the auditing process, move the quality issue forward, and drive those DOL deficiency rates down.

It’s not a new problem. The DOL releases similar reports about every 10 years or so, and previous deficiency ratings have hovered between 25 and 35 percent. The last report, released in 2008, found a deficiency rate of about 30 percent, which DOL Chief Accountant Ian Dingwall at the time called “both abnormally high and disconcerting.”

— The AICPA has published a sixpoint plan that outlines a road map to enhanced audit quality.

The plan covers several stages in the process of becoming or being an auditor, including pre-licensure, standards and ethics, CPA learning and support, peer review, practice monitoring, and enforcement.

According to the latest report, the biggest concerns lie with firms that perform relatively few benefit plan audits.

— After the 2008 report was released, the AICPA created its Employee Benefit Plan Audit Quality Center, a voluntary membership center for firms that audit employee benefit plans.

•

For firms that perform between one and 24 plan audits, the deficiency rates range from a low of 67 percent to a high of 76 percent.

•

For firms that perform 25 to 99 plan audits, the deficiency rate is 42 percent.

•

For firms that perform 100 audits or more, the deficiency rate is 12 percent.

As bad as the report is, there are some bright spots. Chief among them has been the profession’s response to the DOL’s reports.

Topping the list, the MACPA created a

The rest of the profession is responding in kind. Other responses include these:

— The AICPA and many state CPA societies, including the MACPA, have begun holding annual conferences and numerous seminars that focus on improving the quality of employee benefit plan audits.

In particular, the MACPA now holds an annual Employee Benefit Plan Conference in conjunction with the DOL, and has stepped up communications efforts with managing partners of Maryland CPA firms.

— The AICPA has stepped up its

efforts in a number of related areas, including practice monitoring, ethics enforcement, and the termination of non-compliant firms from membership in the Audit Quality Center.

As you can see, the profession’s bid to help auditors improve the quality of their work continues, and the MACPA is leading the way. We are working in lock step with the AICPA and other state societies to do everything we can to communicate the importance and increase the level of quality in this critical area.

CPAs themselves have some very specific roles to play in improving audit quality.

You can help us with your continued support and, most importantly, with a “tone at the top” that emphasizes continued and increased audit quality, a commitment to the highest standards of ethics and integrity, commitment to developing your staff to be competent and up to date on the latest standards and regulations, and active participation in peer review and the profession’s quality initiatives.

I am proud and privileged to be able to spend the next year as chair of the MACPA’s Board of Directors. My goal is simple: to help this association serve the interests of Maryland CPAs in the same manner that it has for the past century.

This profession is facing more chaos and complexity than ever before. We need strong leadership that protects our profession and the people we serve. More than ever, we need the MACPA. And more than ever, the MACPA needs you. When the need arises, lend your talents and voices to the cause. The more CPAs who join the fight, the more our quality of work improves ... and the louder our collective voice becomes.

Community is a powerful thing, indeed.

Will you join ours?

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SUPREME COURT’S ‘WYNNE’ RULING WHAT DOES IT MEAN FOR CPAs? High court strikes down Maryland’s personal income tax law; interstate commerce protections apply equally to taxation of individuals and corporations

BY KAREN SYRYLO, CPA Editor’s note: On May 18, the United States Supreme Court ruled in a 5-4 decision that a component of Maryland’s personal income tax structure is unconstitutional because it results in double taxation of income earned outside of Maryland, in violation of the Commerce Clause of the U.S. Constitution. The ruling affirms an earlier decision by the Maryland Court of Appeals. Karen Syrylo, a CPA and member of the MACPA’s State Tax Committee, originated the constitutional argument for the taxpayer when the case was in its initial stages in the Maryland Tax Court. In this article, Syrylo examines the decision and its implementation.

THE I S S UE Maryland’s personal income tax is composed of a state rate and a local rate. For individuals who earn income in other states and are taxed by those other states, Maryland allows the residents a credit for the other state’s income tax, but only against the Maryland state portion of the tax. The result is that the individuals pay tax on the non-Maryland income at the Maryland local rate as well as paying tax in the state in which the income was generated.

Brian Wynne was a shareholder in an S corporation that did business in several dozen states. He paid non-resident taxes on that income in those states in addition to paying resident tax in Maryland. Wynne’s 2006 Maryland return claimed credit in excess of the state rate amount for taxes he paid to the other states.

The Maryland Comptroller’s Office audited and adjusted the return, ruling that the credit that exceeded the state rate amount resulted in an underpayment of tax. The assessment was issued in 2008. Wynne appealed to the Maryland Tax Court with the claim that Maryland’s statutory provision was unconstitutional

under the Commerce Clause. Although there had been other Maryland cases dealing with aspects of Maryland’s other-states credit provision, this was the first time that the statute had been challenged on constitutional grounds.

The Tax Court judge ruled for the Comptroller, saying in a short oral opinion, “I’m not buying it (the unconstitutionality).”

On appeal to the Howard County Circuit Court, the taxpayer’s Commerce Clause argument prevailed, as documented in the judge’s 80-page decision. The position was later affirmed by the state’s highest court, the Court of Appeals, in a 5-2 vote which held that the provision unconstitutionally discriminates against interstate commerce.

The Comptroller sought to have the case reviewed by the U.S. Supreme Court. The U.S. Solicitor General was asked by the Supreme Court to provide his views, and he recommended that the Supreme Court hear the case while also suggesting that the Maryland decision be overturned. The Supreme Court agreed to hear the case, and oral arguments were heard on Nov. 12, 2014.

Throughout the proceedings, Maryland argued that the state has the right to tax all of the income of its residents, no matter where the income is earned and no matter that other states’ income taxes were paid on the income.

D O RMANT C O MME RC E C LAUSE AP P LIE S E QUALLY T O IND IVID UALS, C O RP O RATIONS In holding that Maryland’s personal income tax scheme is unconstitutional under the dormant Commerce Clause, Justice Samuel Alito, writing for the majority, concluded that “(t)he result in this case is all but dictated by this Court’s dormant Commerce Clause cases ...” His decision’s introduction states: “The effect of this scheme is that some of the income earned by Maryland residents outside the state is taxed twice. Maryland’s scheme creates an incentive for taxpayers to opt for intrastate rather than interstate economic activity. We have long held that states cannot subject corporate income to tax schemes similar to

Maryland’s, and we see no reason why income earned by individuals should be treated less favorably.”

Explaining the Commerce Clause, which grants Congress power to “regulate commerce ... among the several states,” the majority decision states that “(a)lthough the clause is framed as a positive power to Congress, ‘we have consistently held this language to contain a further, negative command, known as the dormant Commerce Clause, prohibiting certain state taxation even when Congress has failed to legislate on the subject.’ ” The decision walks through the Supreme Court’s prior cases decided on these principles: •

Not discriminating between transactions on the basis of some interstate element.

•

Not subjecting interstate commerce to the burden of multiple taxation.

•

Not imposing taxes that might lead to double taxation of out-of-state income and that discriminate in favor of intrastate (over interstate) economic activity.

In applying its analysis, the decision also rebuffs a contention made in the dissent opinion: that the prior cases should not apply to Wynne because the cases involved gross receipts taxes and not income taxes. The majority opinion saw no distinction, “particularly in light of the admonition that we must consider ‘not the formal language of the tax statute but rather its practical effect’ ” (citing the Court’s Complete Auto decision).

I NTER NAL C O N S I S T E N C Y, AND M ARY LAND’ S TA X A S A TA RIFF The foundation of the majority’s non-discrimination analysis is the “internal consistency test.” This test was first outlined and named by the Court in its Container Corp. v. Franchise Tax Board decision and used in later cases. The Wynne decision now says that test can be used to describe its holdings in the several other cases cited in the Wynne opinion. The test “looks to the structure of the tax at issue to see whether its identical application by every state in the Union would place interstate commerce at a disadvantage as compared with commerce intrastate.” One such disadvantage is the risk of multiple taxation.

Using its own hypothetical examples, the majority opinion concludes that Maryland’s tax fails the internal consistency test, in that a Maryland resident who earns income in other states pays higher taxes than a Maryland resident whose entire income is earned from Maryland sources.

The opinion goes on to say that “(c)ritically – and this dispels a central argument made by petitioner and the principal dissent – the Maryland scheme’s discriminatory treatment of interstate commerce is not simply the result of its interaction with the taxing schemes of other states. Instead, the internal consistency test reveals what the undisputed economic analysis shows: Maryland’s tax scheme is inherently discriminatory and operates as a tariff. ... This identity between Maryland’s tax and a tariff is fatal because tariffs are ‘the paradigmatic example of a law discriminating against interstate commerce.’ ”

JULY 2015

This analogy ties back to a statement earlier in the opinion: that discrimination against interstate commerce via the then-existing state tariffs on imports was “one of the chief evils that led to the adoption of the Constitution.” The opinion refers the reader to several court decisions and several of Alexander Hamilton’s and James Madison’s Federalist Papers.

Justice Alito also took time to note the majority’s disagreement with a point made by both Maryland and the principal dissenting opinion – that with a full credit for taxes paid to other states, Maryland would receive less tax revenue from residents who earn income from interstate commerce rather than intrastate commerce. The majority calls this argument “a red herring” and says that “(t)he critical point is that the total tax burden on interstate commerce is higher, not that Maryland may receive more or less tax revenue from a particular taxpayer. Maryland’s tax unconstitutionally discriminates against interstate commerce, and it is thus invalid regardless of how much a particular taxpayer must pay to the taxing state.”

INTE RNAL C O NSISTE NC Y, A ND MARYLAND ’S TAX AS A TA RIF F The Supreme Court’s majority opinion included several points about individuals vs. corporations: 1. The Commerce Clause and resident individuals: The majority decision addresses the often quoted dicta in the Supreme Court’s Goldberg v. Sweet decision, namely that “it is not a purpose of the Commerce Clause to protect state residents from their own state taxes.” The opinion states that the Supreme Court repudiated that dictum in its West Lynn Creamery case; that the dictum “must bow to the holdings of our many cases”; and that in the Goldberg case, the Supreme Court “applied the internal consistency test to determine whether the tax at issue violated the dormant Commerce Clause.”

2. Individuals could vote to change the law; corporations could not? The decision references this contention made by the state and emphasized in the principal dissent opinion: that the right of individuals to vote is a major distinguisher between corporations and individuals, thus justifying different tax treatment. The majority opinion calls this notion “fanciful,” saying, “It is likely that only a distinct minority of a state’s residents earns income out of state. Schemes that discriminate against income earned in other states may be attractive to legislators and a majority of their constituents for precisely this reason.”

3. Should individuals have less Commerce Clause protection because they benefit from the state services that are paid for with the tax revenue? Maryland and the Solicitor General argued that a state’s right to tax – even double tax – stems from its right to collect revenue to pay for services that residents benefit from, such as roads, police and fire protection, and public schools. The point was also raised by Justice Ruth Bader Ginsberg, the author of the principal dissent, in the oral argument.

CONTINUED ON PAGE 8

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But the majority decision remarks that “(t)his argument fails because corporations also benefit heavily from state and local services.” For example, delivery trucks use local roads, and corporations call upon police and fire departments to protect their facilities and rely on local schools to educate prospective employees.

Thus, individuals should receive Commerce Clause protections via full-credit, which produces similar results as Commerce Clause-required apportionment for corporations.

4. If an individual’s interstate commerce income could be double taxed, what could be the future impact on corporation taxes? If a state were permitted to tax all of its residents’ income no matter where that income is earned, without full credit for tax paid to other states, isn’t that the equivalent of allowing the state where a corporation is headquartered to tax 100 percent of the corporation’s income while also allowing the source states to tax their apportioned part of the corporation’s income? Such upheaval in the long-settled requirement for fair apportionment for corporate taxes was feared by tax professionals (in addition to concern that other states might change their current full-credit provisions for individuals) should the Supreme Court have ruled for Maryland. However, the majority opinion says that “if accepted, (the dissent’s view) would work a sea change in our Commerce Clause jurisprudence. ... If the principal dissent were to prevail, all of these cases would be thrown into doubt.” The decision removes the concern by preserving and applying in Wynne the same standards it has long applied to corporations.

TA XI NG PO WE R , D U E P R O C E SS, AND TH E CO M M E R C E C L A USE Throughout all of the levels of this litigation, the state has contended that it has the right and power to tax 100 percent of its residents’ incomes regardless of where the income was earned and regardless of other states’ taxes paid on the income. The state’s position invoked the Due Process Clause by explaining that, in its view, the individual income tax is a tax on the privilege of residing in Maryland and not a tax on income – i.e., residency was the connection and there was no discrimination.

However, the majority opinion clarified: “(The state’s) argument confuses what a state may do without violating the Due Process Clause of the Fourteenth Amendment with what it may do without violating the Commerce Clause. The Due Process Clause allows a state to tax ‘all the income of its residents, even income earned outside the taxing jurisdiction.’ ” But “while a state may, consistent with the Due Process Clause, have the authority to tax a particular taxpayer, imposition of the tax may nonetheless violate the Commerce Clause. Maryland’s raw power to tax its residents’ out-of-state income does not insulate its tax scheme from scrutiny under the dormant Commerce Clause.”

8

NO C LE AR RULE THAT R ES IDENT STATE MUST R E C E D E The fact that the states impose income taxes on both resident and non-resident individuals was a topic of discussion for the justices. Although the decision holds that Maryland’s tax discriminates against interstate commerce, the opinion refuses to establish a firm “rule of priority” that it is the resident state that must “recede” to the non-resident (source) state in order to avoid the tax being unconstitutional. Instead, the opinion provides that “while Maryland could cure the problem with its current system by granting a credit for taxes paid to other states, we do not foreclose the possibility that it could comply with the Commerce Clause in some other way.”

SO ME O BSE RVATIO NS The justices’ votes did not fall within any expected lines. The majority opinion was written by Justice Alito, and voting along with him were Chief Justice John Roberts and Justices Stephen Breyer, Anthony Kennedy and Sonia Sotomayor. Dissenting opinions were written by Justices Antonin Scalia, Clarence Thomas, and Ginsberg. Justice Ginsberg was joined by Justices Elena Kagan and Scalia, and this opinion is referred to by the majority as the principal dissent.

The 62 pages of four opinions – the majority decision and three dissenting opinions – make very interesting and at times lively back-and-forth reading. The majority outlines its position and support and methodically mentions and refutes the points made in the dissents. Likewise, the dissents contain arguments against many specific statements made in the majority opinion.

No one who has studied the issue and attended the oral argument thought it would be easy, and we certainly didn’t expect a unanimous vote. But perhaps the several sharings of the writings that were apparently necessary for the crossreferenced commentary in the opinions is a reason that the decision was issued a full six months after the oral argument.

In their dissents, Justices Scalia and Thomas took the opportunity to again voice their disdain for the mere existence of “dormant” Commerce Clause jurisprudence. Justice Scalia often refers to it as the “imaginary” Commerce Clause, and in Wynne he also calls it “judicial fraud.” These two justices believe the framers of our Constitution intended only what was written – that Congress is empowered to regulate interstate and international commerce – and nothing about prohibitions of state laws that burden commerce or the courts’ powers to invalidate state laws about commerce.

Justice Ginsberg’s dissent opens with her support for the holding in the Court’s Chickasaw case that a state “may tax all income of its residents, even income earned outside the taxing jurisdiction.” She writes that under dormant Commerce Clause jurisprudence, a state is not really empowered to do that.

Justice Ginsberg believes both full resident taxation and sourcebased (non-resident) taxation are allowed. She states, “This case is, at bottom, about policy choices,” and concludes that she believes the policy choices should be made by state legislatures and Congress and not by the Supreme Court.

STATEMENT

I M PLEM ENT I N G T H E W Y N N E RULI NG In a June 9, 2015 presentation to the Maryland Senate Budget and Taxation Committee, the Comptroller’s Office provided information that estimates the state – actually, the localities – will need to refund in excess of $140 million and lose approximately $40 million in tax revenue per year for future years.

The Comptroller’s Office is setting in motion the process of issuing refunds to taxpayers who paid double tax because of inadequate credit. The 2015 legislative session’s budget reconciliation bill, House Bill 72, contained instruction to the Comptroller to pay the refunds should the Supreme Court’s decision favor the taxpayer.

2014 for refunds resulting only from the Wynne decision. It is expected that the retroactive change to the interest amount will be challenged in court, although no individual has yet stepped forward for such litigation.

Regarding the original returns for tax year 2014 that are on extension through Oct: 15: The Comptroller’s Office is creating a special form required to be included with those returns when filed. The form is expected to be available by the end of June.

The Comptroller has posted FAQs on its website, which will be updated: The FAQs can be found at MACPA.org/WynneFAQs.

Refund claims via amended returns must be filed within three years following the original return’s due date. Many protective refund claims have already been filed since the onset of Wynne’s litigation; the Comptroller estimates about 10,000 such claims, although the office has largely just stored those amended returns in file cabinets pending the Supreme Court’s decision.

The state projects that as many as 40,000 additional refund claims for open years and for additional taxpayers will be filed in the coming months.

Lastly, with respect to tax years after Dec. 31, 2014: HB 72 of 2015 also enacted changes to the tax credit provision of section 10-703 of the Tax-General Article, essentially adopting the “Wynne” method for credit against both the state and local portions of the tax. This provision answers the question created for the Maryland legislature by the Maryland Court of Appeals opinion – specifically, that the constitutional infirmity of the statute could be cured by either full credit or apportionment, and now by the Supreme Court’s statement that the statute could be fixed either by full credit or “some other way.” The Maryland legislature has chosen to provide full credit.

The claims will now be reviewed by the Comptroller’s staff.

Those deemed proper will generate refund checks. The Comptroller’s Office has said it expects this process to begin this summer. It hopes to have it completed by December 2015.

The entire Supreme Court ruling can be found at MACPA.org/WynneRuling.

The refund checks will contain tax plus interest, but interest at about a 3.25 percent rate instead of the general statutory 13 percent rate based on the change made in Senate Bill 172 of

Karen Syrylo, CPA, is a director with Altus State and Local Tax and Advisory. She can be reached at (410) 568-0728 or karen. syrylo@altusgroup.com.

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C HA RTING A PAT H F ORWA RD 2015-16 MACPA Chair Michael Manspeaker says the association’s priorities haven’t changed: Keep protecting the profession and leading it forward

B Y B I L L S H E R IDA N , CA E

Many incoming MACPA chairs bring with them a unique agenda packed with priorities that are near and dear to their hearts.

Not Michael Manspeaker. He figures the profession has enough chaos and complexity on its plate without having to juggle any of his pet projects on the side.

“I don’t have any priorities other than continuing to serve the interests of Maryland CPAs in the same manner that the MACPA has done for many years,” said Manspeaker, director of accounting and auditing and quality control at Smith Elliott Kearns & Company in Hagerstown. “We’re facing significant challenges related to audit quality that have serious implications to our profession. Our standard-setting process, peer review and self-regulation are areas that could face changes. Legislative advocacy is a continuing priority. The MACPA needs to continue its leadership role in the profession so that the interests of our members are protected and the CPA brand remains strong and respected.”

Manspeaker, a longtime active member of the MACPA, was elected chair of the association’s 2015-16 Board of Directors on June 18 during the MACPA’s annual meeting in Rockville. His year-long term opened on July 1.

During the next 12 months, he said the biggest challenges Maryland CPAs will face are the same issues that all CPAs will encounter.

“Increasing complexity and the rapid rate of change, the overload of regulations, technology and cybersecurity are issues all CPAs are dealing with, regardless of whether they are in industry, public accounting or academia,” Manspeaker said.

Amid all of that change and complexity, huge opportunities

12

await. The profession’s clients and customers are dealing with the same chaos and uncertainty as CPAs are. Imagine how valued and relevant CPAs will be if they can step up and help their clients not only manage that uncertainty but actually take advantage of it.

“In a complex world full of regulations that have serious consequences, the ability to solve problems and chart a path forward is invaluable,” Manspeaker said. “We must be much more than just record keepers. ... Some of the changes are obvious. For instance, many of our clients and employers are doing business abroad, which requires us to adapt to other cultures and ways of doing business. We need to embrace diversity. The increasing complexity and expectation of our profession will require more specialization.”

In a world like that, Manspeaker said the most important skill in a CPA’s arsenal is the ability to embrace lifelong learning.

...the most important skill in a CPA’s arsenal is the ability to embrace lifelong learning.

He’s not talking about CPE, either. Rather, he’s speaking of a concept that Warren Berger calls “serial mastery.” In his brilliant book “A More Beautiful Question: The Power of Inquiry to Spark Breakthrough Ideas,” Berger says today’s workers “are often left to figure out for themselves what new skills will make them more valuable, or just keep them from obsolescence.” This means “the need to constantly adapt is the new reality for many workers.”

STATEMENT

Think about it: If change and complexity are transforming every job on the planet — and they are — CPAs must transform as well. We must relearn what it means to be valued, relevant and trusted. That means having the foresight to know how our jobs are changing and being able to change along with them.

Put another way, to paraphrase Fast Company Editor Robert Safian: The most important skill any of us will possess going forward is the ability to learn new skills.

“With all the changes our profession and the business world at large are facing, the most important skill is the ability to be a lifelong learner, with the drive to keep current and maintain a very high level of knowledge,” Manspeaker said. “Whatever our area of specialization, we will need to constantly advance our knowledge to stay relevant.”

“As I interact with the leadership of the AICPA and the other state societies, it is obvious that the MACPA is highly respected as a leader in the profession,” he said. “That reputation was earned by being a strong advocate related to legislation affecting CPAs, cutting-edge work on technology and education, and by protecting the CPA license and brand.

So many of these things are done behind the scenes, so I wonder if many of our members realize how effective the MACPA has been working on their behalf.”

Volunteering for the MACPA, though, is about more than brand awareness and affiliation, Manspeaker said. It’s about personal connections and relationships. These things build a career, and in an age of technological advancement, they are things an association can provide that social networks and online connections never will.

“I have been fortunate to have served in a number of volunteer roles, including with the AICPA Auditing Standards Board, the Maryland Peer Review Committee, and the MACPA’s Board of Directors,” Manspeaker said. “It has always been rewarding to give back to our profession. I have learned so much from those activities, because you are generally dealing with significant issues facing the profession and because you meet and work with so many talented and knowledgeable professionals. I have really valued the relationships with those leaders and I have grown tremendously from these experiences.”

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NEWS & VIEWS MACPA’S 2015-16

BOARD OF DIRECTORS

The MACPA’s 2015-16 slate of officers and directors was voted into place at the association’s Annual Meeting, held June 18 in Rockville. Here’s a closer look at this year’s Board of Directors.

OFFICERS Chair Employer: Smith Elliott Kearns & Company, LLC Title: Director of Accounting and Auditing and Quality Control

MICHAEL MANSPEAKER, CPA

Notable: An MACPA member since 1979. Joined Smith Elliott Kearns & Company in 1986 and admitted as a member in 1990. Serves as member-in-charge of the Audit Department in the firm’s Hagerstown office. Chairs the firm’s Accounting and Auditing Committee. A former member of the AICPA’s Auditing Standards Board who served on several Auditing Standards Board task forces.

Former chair of the PKF North America Accounting and Auditing Committee and chair of the Maryland Peer Review Committee. Has served as an instructor for accounting and auditing CPE courses on the local, regional, and national levels. A member of the Kiwanis Club of Hagerstown.

Vice chair Employer: Dixon Hughes Goodman Title: Managing partner, Rockville office

LISA CINES, CPA

Notable: An MACPA member since 1983. Has more than 30 years of public accounting experience. Before joining Dixon Hughes Goodman, served as managing officer, chairman of the board, and partner in charge of business and corporate development for a nationally ranked top 50 regional accounting firm. Prior to that, spent 20 years working with federal government contractors providing audit, tax and consulting services for emerging and midmarket companies. A frequent speaker on matters related to accounting firm management and leadership development. An active participant in many industry and business organizations and community groups. Her efforts have been recognized by several media and industry outlets, and in 2005, she was named one of the Washington Business Journal’s “25 Women Who Mean Business.” A member of the AICPA Board of Examiners, the Junior Achievement Board of Directors, the Montgomery County Chamber of Commerce Board of Directors, the University of Maryland Accounting Department Advisory Board, Rockville Economic Development Board, the Montgomery County Chamber of Commerce Foundation Board, and the AICPA Board Task Force on FASAB Rule 203 Review. A former member of the AICPA Board of Directors.

Secretary / treasurer Employer: KK Advisory, LLC Title: Consultant

KENNETH KELLY, CPA, CGMA

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Notable: An MACPA member since 1979. Has nearly 40 years of experience in public accounting and business and industry. Before founding KK Advisory, LLC, served as senior vice president and controller for McCormick & Co., Inc., a $4 billion S&P 500 company for whom he worked for 18 years. Previously served as controller for Black & Decker. Chairman of the Board of Directors of the joint venture formed between the AICPA and CIMA that launched the CGMA professional accreditation. An associate member and former Executive Committee member of the Committee on Corporate Reporting for Financial Executives International. Former treasurer and Executive Board member of the Boy Scouts of America. An active member of the MACPA and the American Institute of CPAs. A Maryland delegate to the AICPA’s Governing Council.

STATEMENT

Immediate past chair Employer: Sole practitioner Title: Consultant

MARIANELA DEL PINORIVERA, CPA

Notable: An MACPA member since 1984. Also a member of the AICPA. Winner of the MACPA’s 2005 Public Service Award. Founder of Learning Power, Inc., a 501 C(3) corporation that operated a tutoring center for disadvantaged youth in Bowie. Named Woman of the Year in 2000 by the Bowie-Crofton chapter of the Business and Professional Women’s Association. Served as vice chair on the Governor’s Commission on Hispanic Affairs from January 2004 to January 2008. President of Bowie-Crofton Soroptimists Chapter and serves on the Finance Council of St. Camillus Church.

DIRECTORS Employer: The Sustainable CFO Title: President

JENNIFER ELDER, CPA, CMA, CIA, CFF, CGMA

Notable: An MACPA member since 2008. Helps businesses and CFOs solve tough problems with strategic solutions. For more than 20 years, has been helping businesses focus on their core values and strengths to transform inefficiency and chaos into a profitable entity with an energized team. As a keynote speaker, trainer, and business coach, has conducted seminars for the Fortune 500, the U.S. government, state CPA societies, and CPA firms in 41 states. A published author who was named an Outstanding Educator by the AICPA for the past three years. When not on the road teaching, lives on her boat in Baltimore with her husband and two cats.

Employer: Ernst and Young Title: Partner

LAURA FREITAG, CPA

Notable: MACPA member since 2011. Leads the assurance practice of Ernst & Young’s health care market for the North East Region. Has conducted training courses for Ernst & Young professionals and is a frequent speaker at insurance and accounting seminars. Guest lecturer on accounting-related topics at Hampton University and the University of Richmond. An expert witness on insurance accounting and auditing matters. Serves as finance chair of the Waldorf School of Baltimore; treasurer and board member for the Community Conferencing Center; and a member of the Board of Directors of the American Heart Association of Greater Maryland and The Leadership, a program of the Greater Baltimore Committee.

Employer: Sole practitioner, Sankofa Financial Group, LLC Title: Owner Notable: An MACPA member since 2005. Member of the MACPA’s Financial Literacy Advisory Board and State Budget Advisory Task Force and has participated in CPA Day. A licensed financial planner with H D Vest Financial Services. Serves on the Finance Board at Emmanuel Baptist Church and is very active in the local community, providing seminars and workshops on various financial planning topics.

VIRGINIA FRAZIER, CPA

JANUARY JULY 2015 2013

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DIRECTORS CONTINUED Employer: Quincy CFO LLC Title: Founder and CEO

KELLY JENNINGS, CPA

Notable: An MACPA member since 1999. After a start in the Big 6, has spent her career in business and industry, primarily in the Montgomery County area. After working in accounting and administration as a leader for six years in both a publically traded biotech company and a nationwide consulting company, started a part-time CFO business to serve businesses in Washington, D.C., and Maryland. An active member of the MACPA’s Business and Industry and Technology committees.

Employer: University of Maryland Medical System Title: Senior director of finance Notable: An MACPA member since 2005. Responsible for consolidated financial reporting and treasury operations (including cash, investment, and debt management) for UMMS, a multihospital, not-for-profit health care system. Formerly an auditor and a state / local tax analyst at KPMG LLP. A graduate of Loyola University of Maryland. An active member of the Maryland chapter of the Healthcare Financial Management Association (HFMA).

AMY MYERS, CPA Employer: Maryland Chamber of Commerce Title: President and CEO

BRIEN POFFENBERGER

Notable: Began his tenure as president and CEO of the Maryland Chamber of Commerce in June 2014. Previously led the Hagerstown-Washington County Chamber for 10 years. Under his leadership, the organization tripled its annual non-dues revenue, built its membership base, strengthened member retention, bolstered its communications and outreach efforts and successfully advocated its public policy agenda before the Maryland General Assembly. Prior to leading the Chamber, served as director of the Small Business Development Center in Fauquier County, Va., and worked in the private sector, including positions with General Electric and Scott Paper. Also served as legislative assistant / Western Maryland representative for U.S. Sen. Barbara Mikulski. Serves on numerous boards, including the Maryland Association of Chamber of Commerce Executives, the Maryland Historical Society, and the Maryland Historical Trust.

Employer: Wolf Advisory Services, LLC Title: President

RICHARD L. WOLF, CPA, CFE, CGMA

Notable: An MACPA member since 2000. A current member of the AICPA’s Women’s Initiative Executive Committee and a founding member and past chair of the MACPA’s New / Young Professionals Network. A Business Learning Institute Thought Leader, he is a frequent speaker at local colleges and universities and serves on the Accounting Advisory Boards for Loyola University Maryland and University of Baltimore. Richard has been named one of the Baltimore Business Journal’s “40 Under 40” and a SmartCPA and “Power Player” by Baltimore SmartCEO Magazine. Has been actively involved with numerous non-profits, serving in various board roles, including treasurer and president.

Employer: The Green Abacus Title: Founding member

BARRETT YOUNG, CPA

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Notable: An entrepreneur since 2012. Strengthens businesses by focusing on powerful company cultures. An active member of the MACPA since becoming a CPA in 2010. A 2012 graduate of the MACPA’s Leadership Academy. An active member of the Thriveal CPA Network. Started Crossfit in the fall of 2013, and has since moved into powerlifting; his first meet was held on June 27. Also enjoys reading, cooking, playing guitar, and snowboarding.

STATEMENT

JANUARY 2013

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NEWS & VIEWS AICPA launches “Future of Learning” initiative FROM T H E A I C PA

Businesses are changing faster now than at any point in modern history — and are becoming ever more complex and globally focused.

At the same time, major disruptions in education have opened opportunities for professional development in the accounting profession.

What can the CPA profession do now to ensure we stay at the forefront and are prepared for what’s ahead? How can we improve professional development to ensure that CPAs provide quality services and thrive in a competitive, rapidly evolving global marketplace?

FUTURE OF LEARNING TASK FORCE To address these critical topics, the AICPA assembled the Future of Learning Task Force. It is a diverse group of innovative thought leaders in public accounting, industry CPAs, state CPA society leaders, regulators, and educators. In making the case for change, the group examined the impact of globalization, the rise of specialization within the profession, the shifting dynamics of the workplace, and the differing expectations that millennialgeneration CPAs bring to their careers and learning.

From its efforts, the task force developed a profession-wide, global learning vision.

The task force’s recommendations address a reinvention of lifelong learning and competency in four ways:

•

Innovate and experiment: Learning, compliance, and competency development must evolve to support high-performing professionals who serve the public, employers, and clients with unequaled rigor and expertise.

JULY 2015

•

Ignite a passion for learning: Create meaningful, purposeful experiences that motivate and engage learners.

•

Make learning personal: For the pursuit of learning to be lifelong, it has to be personal and meaningful.

This is achieved by providing relevant learning opportunities that address the knowledge and competency needs of individual learners.

•

The AICPA plans to organize idea exchange groups and other collaborations around this topic in the weeks ahead, and is committed to evolving learning resources to reflect new learning techniques.

Measure what matters: Demonstration of competency and professional development should not be limited to a test result or number of hours. A shift in compliance is necessary so that learning is authentic and relevant, and measures competency, development or performance as ways to help assure CPAs’ high-quality work.

Explore the full recommendations and insights on the AICPA’s new The Future of Learning site – FutureOfLearning.AICPA. org.

INSPIRING ACTION IN THE PROFESSION No one knows exactly where these many changes will take our profession in the next decade. However, thinking through the implications of the Future of Learning initiative now ensures professional development and delivery stays relevant, and that CPAs not only will acquire professional skills, but remain nimble, insightful and prepared for whatever is to come.

“The Future of Learning site not only gives you an opportunity to learn about the initiative, it is designed to help us all move forward together,” says MACPA Executive Director Tom Hood, CPA. “We encourage MACPA members to visit the site to learn more.”

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'15-'16 SERIES

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M E E T I N G of the

MINDS that lead firms and organizations

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Join the Community

Register for the 2015-2016 series now and save at MACPA.ORG/FLF.

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NEWS & VIEWS AICPA building a blueprint for next-generation CPA exam F RO M TH E AICPA THE CHANGING BUSINESS WORLD The business world is continuously changing, and the accounting profession is constantly evolving. Preliminary research indicates that to meet the changing needs of the profession in protecting the public interest, newly licensed CPAs must possess and demonstrate higher-order skills.

DEVELOPING THE NEXT CPA EXAM Accordingly, the AICPA is developing the next version of the Uniform CPA Examination to ensure a consistent standard for those entering the profession.

The AICPA collaborates closely with the National Association of State Boards of Accountancy and Prometric to deliver the CPA exam. The AICPA, responsible for the development and scoring of a valid, legally defensible examination, is leading the research and creation of the next version of the CPA exam, which will launch in 2017.

“Maintaining the relevance of the CPA exam to the real-life environment in which newly licensed CPAs work is essential to preserving the strength of the accounting profession,” said Tom Hood, CPA, executive director of the Maryland Association of CPAs. “Overall, protecting the public interest is our shared goal, and we support the initiative to evolve the CPA exam to meet the changing needs of the profession.”

Last year the AICPA launched a practice analysis, a comprehensive research project, to inform the development of the next version of the CPA Exam. The practice analysis included an Invitation to Comment (MACPA.org/examITC), issued in September 2014. The ITC requested feedback from the profession and other stakeholders on possible changes to JULY 2015

structure, content, fees, score reporting and other considerations for the next version of the CPA Exam.

More than 300 responses to the ITC were received from AICPA members, boards of accountancy, state societies, firms, academia, standard-setters and regulators, and business and industry.

The responses to the ITC are summarized in a new report, “Invitation to Comment Results: Maintaining the Relevance of the Uniform CPA Examination” (MACPA.org/ ExamReport), issued by the AICPA. Key findings include the following: •

Stakeholders reaffirmed that the current structure of the exam is appropriate for testing in the fundamental areas of auditing and attestation, financial accounting and reporting, regulation, and business environment and concepts.

•

ITC respondents support the consideration of testing higherorder skills beyond basic content knowledge – i.e., critical thinking, problem solving, analytical ability, and professional skepticism. The AICPA is increasing its assessment of these higher-order skills throughout each section of the exam.

•

ITC respondents were supportive of using Excel in the exam, given its widespread use in the profession.

Although the BOE noted that this change will necessitate a cost increase, they acknowledged respondents’ comments about the extensive use of Excel by newly licensed CPAs. The AICPA has begun working toward implementing Excel in the exam for potential inclusion in 2018.

•

A number of ITC respondents expressed concerns over different aspects of the Test Administration Model, including blackout periods, the 18-month timeframe within which the exam must be completed

after passing the initial section, and retesting a failed section within the same testing window. The AICPA is working with NASBA and Prometric on these candidate convenience topics while ensuring that the exam continues to be secure and of the highest quality.

NEXT STEPS In September, the AICPA plans to distribute an exposure draft, a final proposal for the next version of the CPA exam. Feedback from that exposure draft will drive the development of the exam blueprint, structure, and design and administration model.

Changes for the next version of the CPA exam will be announced in 2016 and then included on the exam in 2017. The AICPA encourages CPAs to provide feedback through the exposure draft later this year and will be communicating regularly with stakeholders about the process through 2015.

23

FINANCIAL PLANNING Why haven’t you added financial planning yet?

BY C H R I S B E N SON , CPA , P FS As CPAs, we have a very important job.

We are seen by our clients as their most trusted advisors, and that might extend beyond the services we typically provide.

You might think all you are doing is preparing their tax returns, but they see you as someone to turn to when they have questions on a number of financial topics.

helping them solve problems and answer complex financial questions so they can achieve their long-term goals.

Imagine you are working on a tax return for Mr. and Mrs. Smith. You notice they both just reached 60 years of age. Mr. Smith is a W-2 employee and is putting away a decent amount toward his 401(k) each year. Mrs. Smith has a profitable Schedule C business but isn’t saving anything for retirement. They have a few 1099s that show lots of stock transactions each year and big investment expenses on Schedule A. They still have mortgage interest but the principal balance is down to $100,000. The return is fairly simple, so you prepare it, send them an invoice and say, “See you next year.”

I hear from a lot of CPAs who have thought about providing financial planning services, but they always have an excuse why they don’t. Here are a few of those excuses:

Instead, what if you ask to sit down with them after tax season to review their tax return and talk through their financial planning? You ask about their plans for retirement and their long-term goals. You help them determine how much they need to save to reach those goals and the most tax-efficient way to accomplish that savings. You look over their investment statements to see if their portfolio makes sense given their goals and risk tolerance.

You evaluate the fees they are paying for investment advice. You help them determine when to take Social Security and whether they should pay off their mortgage.

CPAs are in a perfect position to offer this help. We already know and understand our clients’ financial situation. We have the background and education necessary to answer these questions. Most important, we have our clients’ trust.

•

•

•

Don’t you think your clients would appreciate this? My guess is they will appreciate it much more than that tax return you prepared for them.

Financial planning often has a bad reputation in the CPA community. That’s understandable, given all the people out there who tout themselves as “financial planners” when all they really do is sell insurance or buy and sell stocks and mutual funds.

Real financial planning is much more than that. Real financial planning means understanding your clients. It means

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•

I don’t want to sell products to my clients: You don’t have to. In the old days, the only way to make a living was to sell products and generate commissions. The world has changed and people will pay for financial planning if you provide value.

I don’t want to have to learn new skills: The skills you need to learn to become a financial planner are skills that will help you out in all areas of your personal life as well. Even if you never do financial planning for your clients, you will be able to use these new skills to plan your own future.

Look into taking the PFS exam and do the self-study program to prepare yourself for it. Not only will you learn something you can apply to your own life, but it is much less painful than the CPA exam – I promise!

I’m not an investment expert and don’t want to be: While you do need to have some basic investment knowledge, you don’t need to be an expert, especially in today’s world.

Technology is rapidly changing the way people invest. There are now automated investment services that you can partner with to help your clients build a diversified, low-cost portfolio without you needing to be an “investment expert.”

you can use to evaluate a tax return and identify things that might help your clients. Approach your tax clients with these issues and they will be impressed.

•

I don’t have enough time: As much as I wish I did, I don’t have a magic answer for creating more time. I know our time is limited, especially during busy season. For every efficiency we gain due to technology, we seem to give some back due to new tax regulations. But if helping your clients is really your ultimate goal, you will find the time. Delegate more work.

Hire more staff. Invest in technology.

I’m guessing that once you start providing financial planning services, you will find the time because you will enjoy it so much.

There has never been a better time for a CPA to add financial planning to your practice. Tens of thousands of Baby Boomers are retiring every day. They need guidance as they enter the next phase in life. Technological innovations have made it easier than ever to help your clients in ways you never imagined. And if you’re like me, helping your clients is why you do what you do. In the words of Simon Sinek, this is my “why.” Nothing makes me happier than seeing the peace of mind we bring our clients.

If you would like to learn more about how you can help your clients by adding financial planning, join me and my father, Lyle Benson, on Oct. 6 at 9 a.m. at the MACPA’s headquarters in Towson to hear about how and why he started a firm focused on personal financial planning 20 years ago and how we are preparing the firm for the next 20 years.

Chris Benson, CPA, PFS, is a manager with L.K. Benson and Company.

I wouldn’t even know where to start: Start with what you know best – your client’s tax return. Think of all the information included there. The AICPA offers a financial planning checklist (MACPA.org/PFPchecklist) STATEMENT

Recognizing outstanding female CPAs in Maryland

Join us to honor women leaders who have made significant contributions to the accounting profession at this special awards ceremony.

September 18 | Hanover | The Hotel at Arundel Preserve | Event ID: 191016

macpa.org/Awards

INSPIRE YOUR CAREER Thought Leader Series 5/4

9/21

DANIEL BURRUS

“THE ANTICIPATORY CPA” 191014 / Hilton BWI Airport Anticipation is the hidden competency of successful CPAs. Learn from one of the world’s leading technology forecasters and innovation experts how to be ready for perpetual change.

CHERYL DUVALL, FIIDA, MSOD

11/19

DR. ALAN M. PATTERSON

“CHANGE IS ON THE WIND: MANAGING CHANGE FOR A NEW LANDSCAPE” 191015 / Loyola Columbia

“LEADER EVOLUTION, FROM TECHNICAL EXPERTISE TO STRATEGIC LEADERSHIP” 191017 / Loyola Columbia

Tackle the challenge of the ever-changing landscape of the modern office, where real estate is constantly shrinking while additional demands are placed on employees for innovation and productivity.

Leadership development does not need to be a trial by ordeal. Learn the four stages of leadership development that expand the personal competence of leaders and allow them to create a broader impact on their organizations.

BLIonline.org/ThoughtLeaderSeries

SEPTEMBER 17TH

Government Contractors CONFERENCE

Managing government engagements with precision The Government Contractors Conference is designed to help CPAs procure government contracts and excel. Featured topics address the concerns and opportunities unique to government clients.

Event ID: 121008 Inn & Conference Center at UMUC College Park, MD

macpa.org/GovContractors

HIGH-TECH SOLUTIONS 6 Ways to Protect Your Firm From A Data Breach B Y TO M PA R KE R As you go about your day conducting business online, hackers are in the wings, waiting to pounce and exploit one innocent miss-click, mistake, or mismanagement of company data and files.

As your clients’ trusted advisor, you are responsible for protecting valuable information, from credit card and bank account numbers to client names, Social Security numbers, tax IDs, and anything else that can personally identify an individual. Standing pat, turning a blind eye or being in denial of the realities of cybercrime and data breaches can destroy individual and company reputations – and your company’s brand.

If you don’t believe me, here are some statistics that should wake you up. The Identity Theft Resource Center estimates there was an average of 15 data breaches each week in 2014, and according to USA Today, 43 percent of U.S. companies had a data breach in the past year. Moreover, cybercrime costs the global economy $575 billion and the U.S. economy $100 billion annually, making it the largest hit to any country, according to a report from Intel and the Security and the Center for Strategic and International Studies.

It wasn’t always this way. Before the Internet became mainstream in the mid1990s, hackers were isolated. They were probably more successful picking your pocket or even rummaging through your trash than finding anything of value online.

Today, it’s a different story. Even the most unsophisticated hacker can create real problems for an organization. All a hacker has to do is copy a more-seasoned hacker’s code from the Internet and run it.

It’s very scary, but it is the reality in which we live. Think of it as a chess game in which you must protect your queen from being captured. In your firm, you must continually work toward protecting your organization from cybercrime ... and you must monitor your systems and processes 24/7, without fail.

JULY 2015

To keep your valuable information from being captured, here are six ways to protect your firm from a data breach:

1

Create security awareness

You must first have the mindset that your systems aren’t something that just processes information. Rather, they “live” and needs to be protected.

Build a culture of accountability with your staff and in your firm. It is everyone’s responsibility to think about security, and it’s time to make this personal by reminding the staff about their own privacy. After all, would you want your own Social Security number, bank accounts or any other data to be breached? If it can happen to you, it can easily happen to your clients.

E-mail is a huge problem. Just one innocent-looking e-mail to a co-worker can trigger a breach if sensitive information is transmitted. Phishing, too, is getting more sophisticated. An e-mail that looks like it’s valid from your bank could cause great harm. A rule of thumb is that no one should ever ask for your password in an e-mail, so clicking a link inside your e-mail is one of the most popular ways a system gets infected. An easy way to tell if an e-mail is a phishing expedition is to hover over or right click the “from” address. Look at the domain – if it’s anything that seems suspicious, it probably is.

As with legal advice, you must take a comprehensive approach with your clients when it comes to data breaches, educating them about e-mail in terms of receiving messages and automatically opening them. For example, tell them about phishing and what you’re doing within the firm to protect their information. Not only may this conversation save them from having their data hacked; the fact that you are having the discussion also goes a long way to maintaining the trust and loyalty they have in you as their financial advisor.

2

Maintain simple system hygiene

Protecting your firm from a data breach isn’t difficult, but it does require constant attention – something I like to refer to as “simple system hygiene.”

At the very least, you want to update your security on a regular basis. This comes down to patching your systems and usually involves more than Microsoft Windows or Mac system updates, such as Java, for example. Anti-virus software helps, too, but you can’t always rely on standardized programs such as McAfee or Norton to protect you. All software providers provide security updates, so if you aren’t getting these or are unaware of where to get the updates, you should contact your provider right away.

3

Establish policies and procedures

In my experience, firms and organizations that have clear, written system policies and procedures are far less vulnerable to data breaches than companies that don’t. Creating these policies is good for several reasons. First, it gives your staff a roadmap to follow and takes away any guesswork on their part as to what they can – for example, download from the Internet. Second, it helps protect your clients’ personal information because you’ve implemented best practices in your organization. Third, you can tell your clients about your proactive stance in mitigating any potential risk. That establishes a great deal of trust between you and your clients.

Your policies and procedures should be a working document and be constantly updated as needed. If your firm is large enough, you may have an IT professional on staff who can take it on. Regardless, you can think of these polices and procedures as the repository for a security awareness program. The main function of the program is to make all of the staff aware of what they need to do to protect the firm’s sensitive information. As basic as it sounds, include, for example,

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6 Ways to Protect Your Firm From A Data Breach procedures on password length and how often a password ought to be changed.

It is good, basic hygiene to change your passwords every 90 days.

Speaking of passwords, I know you’ve seen this time and time again in your firm and probably at home – yellow sticky notes stuck to the monitors with passwords. You may think your co-workers aren’t paying attention to the notes, let alone the cleaning crew who comes in at night. Losing control of your passwords can easily lead to lots of problems, and you do not want to be the one responsible for the breach.

Thanks to advanced technologies, there are quite a few password programs on the market that can be had at a very reasonable cost. These cloud-based programs will create secure passwords and store them for you. Search for a program that makes sense for your firm and / or ask your colleagues in other firms or companies for their recommendations.

4

Establish access controls

As a firm grows, you must implement access controls. While you might think that a sole proprietor doesn’t need to worry about access, you’re greatly mistaken. Even the presence of one more staff person – administrative or otherwise – could create an opportunity for a data breach.

Access controls focuses on who gets access to what information. Think of this in terms of your finances. Your administrator may prepare the checks for you to sign, but he or she shouldn’t also have signing authority. Similarly, you want to ensure you aren’t giving access to everything in your company to everyone in your company.

Instead, give employees access only to what they need access to. If you get pushback, you may have a larger problem.

Access controls are also referred to as role-based security, granting access designed for each employee’s specific role. A good place to write down your role-based security procedures and processes is in the document you created when you looked at simple system hygiene.

31

5

Conduct regular risk assessments

Risk assessments should be conducted at least once a year. It’s important to pick a vendor who isn’t just running tools against your network. The vendor needs to look at your company holistically and understand that you need a mobile, secure workforce. This is vital since your CPAs and staff are out in the field talking to clients and working from their locations. The end game here is to take a risk-based approach to your systems and processes instead of just thinking of them as stand-alone components that do not integrate with the rest of your organization. There are lots of control frameworks out there, including the ISO 27,000 Standards and COSO (Committee on Sponsoring Organizations) framework. Chances are the Maryland Association of CPAs, and certainly the American Institute of CPAs, maintain resource materials on these frameworks.

Or, you can do a simple search for information security controls and choose one that fits your firm.

6

(CONTINUED)

do your research, and seek help from professionals. A data breach can make or break your life’s work, so you must take action and do everything you can to protect yourself and your clients. This issue is bigger than just you and your dayto-day activities.

Tom Parker is chief information officer for Avalara. Prior to joining Avalara, Tom was director of application security at Microsoft, accountable for the overall risk management of its IT application portfolio. Contact him at tom.parker@ avalara.com.

Don’t forget about physical security

The last piece to discuss is physical security. Protecting your firm from a data breach isn’t just about systems and processes, but also about leaving that data exposed outside of an electronic system. I touched on this earlier when talking about passwords, but physical security goes much further than sticky notes.

While many firms have tried to go paperless with cloud-based storage, the old four-drawer metal file cabinets hanging around in your storeroom are totally exposed. Take an inventory of exactly where you are vulnerable and begin to create practical policies around physical security. No one is saying to completely ditch the file cabinets, but you could do something as simple as locking the cabinets or storing your files in a secure location offsite.

Secure everything Security is no longer just about guards, cameras and blindly hoping your wires don’t get crossed. You must pay attention, STATEMENT

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CORPORATE/BUSINESS INCOME TAX WORKSHOP Live Seminar - Martin’s West - Baltimore October 30 Event ID: 111000 MACPA.ORG/FARMERCORP INDIVIDUAL INCOME TAX WORKSHOP Live Seminar - Martin’s West - Baltimore November 12 & 13 Event ID: 211000 MACPA.ORG/FARMERINDIVIDUAL FEDERAL TAX UPDATE Live Seminar - Martin’s West - Baltimore December 4 Event ID: 111001 MACPA.ORG/FARMERFED

WEBCASTS ARE ALSO AVAILABLE

PRACTICE MANAGEMENT When to keep bookkeeping in house and when to outsource B Y P H I L L I P P E LE RN E R

In my role as CEO of a bookkeeping business, there is one thing I hear often from accountants: How difficult it is to find the right balance of when to keep the work in house and when to outsource?

As much as I would like to sit here and say, “Outsourcing is always better,” that is simply not always the case.

So the question remains: When should CPAs keep things in house and when should they outsource?

PRICING If you are engaging a client for year-round services such as payroll, bookkeeping, tax planning, consulting, and tax preparation, the monthly pricing is often either too steep for clients, or the firms end up reducing the price to a point where the return on investment is minimal. In that case, the firm is better off outsourcing the smaller functions and maximizing their ROI.

On the other hand, if the client likes sticking with just one firm and doesn’t mind paying a premium, I would recommend keeping that in house.

CLIENTS It might be politically incorrect to say this, but certain clients are more difficult than others. Some demand more of your time.

It’s hard to keep others happy. The best solution might be to divide up the duties.

Sometimes the relationship works best if it surfaces just once a year.

Certain businesses are complex, though, and much of the complexity can be reduced by keeping the client in-house.

RELATIONSHIPS Everyone knows positive relationships drive more business. If we want people to refer businesses to us, we have to initiate the connection by sending out a client we might have potentially been able to keep in house in the hopes that the firm will send us their valued clients when they need an accountant. That’s just good business.

There is no right answer to the question of when to outsource, but by following these guidelines, you can achieve a healthy balance.

Phillippe Lerner is founder and CEO of PL Consulting.

JANUARY JULY 2015 2013

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ACCOUNTING & AUDITING CURRENT DEVELOPMENTS

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6/19/15 – FREDERICK – 111006 10/5/15 – COLUMBIA – 111007 11/2/15 – BOWIE – 111008 12/7/15 – TIMONIUM – 111011

M AC PA.O R G/A AC U R R E N T

34

STATEMENT

MEMBER NOTES NEWS & VIEWS R. Frank Abel, CPA/CFF, CFE, CGMA, is the recipient of the inaugural Outstanding Accounting Alumnus Award, which was presented on behalf of the Accounting and Legal Studies Department of the Perdue School of Business of Salisbury University.

The award was presented during the recent Salisbury University Accounting Awards Banquet in Ocean City.

Marty Brunk, CPA, managing partner of the Baltimore office of McGladrey, has been appointed by Maryland Gov. Larry Hogan to a three-year term on the Maryland Economic Development Commission. Brunk, the office managing partner in the firm’s Baltimore office, will serve a three-year term on the Maryland Economic Development Commission.

Allen DeLeon, CPA, PFS, founding partner at DeLeon and Stang, has been elected to the Chamber Dance Project Board of Directors and named its treasurer.

Dalbert B. Ginsberg, CPA, managing member of Ginsberg Helfer & Boyd, PLLC, has been elected chair of the Washington Tennis and Education Foundation, the leading after-school education and tennis program for at-risk children in Washington, D.C.

Anna V. Lybrook, CPA, shareholder of Stoy, Malone & Company, P.C., received an Exemplary Service Award from the Ed Block Courage Award Foundation at its annual banquet. The award signifies the spirit of philanthropy, volunteerism, commitment, and dedication in the effort to raise awareness and prevention for abused, neglected, and at-risk children.

Jeanie Price, AAAPM, a partner with DeLeon & Stang, CPAs and Advisors, has been appointed vice president of the Programs Committee with the Corporate Volunteer Council of Montgomery County.

Ira Weinstein, CPA, co-managing principal of the Baltimore office of CohnReznick LLP, has been elected to the Board of Directors of the National Housing and Rehabilitation Association.

Jeff Wilson II, CPA, CGMA, CFE, AFC principal with the WII Group, LLC and an Advanced QuickBooks ProAdvisor, has been accepted into the Intuit Accounting Professionals Trainer / Writer Network, an elite group with fewer than 200 members worldwide.

Ryan Henigan, CPA, a partner in CohnReznick LLP’s Baltimore office, has been named president of the Construction Financial Management Association’s Maryland chapter.

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FIRM NOTES The Public Company Accounting Oversight Board has conducted its triannual inspection of Arthur Bell CPAs’ SEC issuer practice and has issued a report that did not identify any weaknesses or deficiencies. The report continues the firm’s history of “clean” PCAOB inspection reports.

Halt, Buzas and Powell, Ltd., will now offer managed IT support as part of its services to businesses and non-profit organizations in the Washington, D.C., area. The newest service area will include services such as outsourced help desk support, system monitoring, server implementation, and internal network design.

Steven Petrillo and Monica Lamm of Reservoir High School are the 2015 recipients of the Bormel, Grice and Huyett Business Scholarship. The award is presented annually to area high school seniors for scholastic achievement and interest in pursuing a business curriculum in college.

KatzAbosch has been nominated and selected as a finalist for two categories at the 2015 SmartCEO CPA and ESQ Awards. KatzAbosch’s colleagues and peers nominated the firm for “Firm of the Year” and Ryan Sturm, CPA and principal at KatzAbosch, was nominated for “Rising Star of the Year.” Both award nominees made it to the elite group of finalists.

CohnReznick LLP has created a collaborative market solution with Frier & Levitt, a national boutique health care law firm, and CSI Specialty Group, an industry thought leader that provides innovative specialty pharmacy consulting, workforce planning, and talent acquisition solutions. The alliance will provide a comprehensive array of services tailored to the specialty pharmacy industry.

For the second consecutive year, CohnReznick has been included on the Accounting MOVE Project’s“Best CPA Firms for Women” list, released by the Accounting & Financial Women’s Alliance and American Women’s Society of CPAs. The 10 firms named to the Best CPA Firms for Women list demonstrate three characteristics: (1) consistent, measurable progress in advancing women; (2) proven and continually evolving programs that retain and advance women; and (3) evidence that the firm’s advancement of women is intrinsic to its growth and succession goals.

KatzAbosch once again has supported the March for Dimes’ March for Babies, joining the nearly 3 million participants nationwide who marched to raise funds for programs that support the nearly half a million babies born too soon each year in the United States, as well as the research programs that strive to find solutions to the problems that threaten babies. KatzAbosch employees took part in the March of Dimes Central Maryland Division’s walk on May 9, and furiously attempted to raise money to surpass last year’s fundraising total of more than $4,000.

KatzAbosch hosted its first Construction and Real Estate Bootcamp on May 12 in Towson. The event was attended by more than 90 executives from the Mid-Atlantic’s construction and real estate sectors. The Maryland Construction Network partnered with KatzAbosch to deliver a holistic industry event with additional exposure to experts in the field.

IN MEMORIAM Manuel C. “Manny” Sorra, CPA, an MACPA member since 1977, has died. He was 80.

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STATEMENT

What is NYPN? Young professionals are faced with unique challenges – passing the exam, navigating career paths, and finding a place in the profession.

That’s why in 2003, the MACPA created its first young professionals network. Since its inception, the New / Young Professionals Network (NYPN) has been engaging young CPAs in Maryland with opportunities for professional development, networking, and volunteerism. Learn more at macpa.org/NYPN.

UPCOMING EVENTS KEEP CALM AND NETWORK - FOLLOWED BY ORIOLES GAME Join us as we learn to “Keep Calm and Network” with Baltimore Business Journal’s Tim Foley.

Tim will teach us pre, during and post event tactics for successful networking and business development.

Then join us afterwards to put our new skills to work at the O’s game.

To register for the CPE session please visit: http://cpa.tc/nypnbbj To purchase tickets for the game please visit: www.orioles.com/tix/macpa/ CPE event is limited to 40 people, but the game is open to friends and family. Go O’s!

NYPN LEADERSHIP CHAIR: Stephen Hohne, CPA, USALCO VICE CHAIR / CHAIR-ELECT: Kuo Lee, CPA, CrossCountry Consulting SECRETARY / TREASURER: Debra Hale, CPA, Weil, Akman, Baylin & Coleman, P.A. ACTIVITIES CHAIR / PROFESSIONAL DEVELOPMENT CHAIR: Jennie Hammett, CPA, Gorfine, Schiller & Gardyn PUBLIC RELATIONS / OUTREACH CHAIR: Barrett Young, CPA, The Green Abacus AT-LARGE MEMBER: Kathryn Koza, CPA, Grant Thornton, LLP AT-LARGE MEMBER: Harry Sturgis, CPA, Weyrich, Cronin & Sorra Chtd.

MEMBER SERVICES WELCOME, NEW AND REINSTATED CPA CANDIDATE MEMBERS! ANNE ARUNDEL CHAPTER ERIC BLACK RYAN COUGHLIN STEPHEN FRIDELL JASON R. GENTILE TONA M. WASSBERG CAPITAL AREA CHAPTER HECTOR ALVAREZ BRIAN BLACK WILDER CHACON LESLIE A. FRENETTE THEA I. FUENTES-ALEKSOV ZACH HYLTON EMILY MILLS VITUMBIKO NGWIRA

FILIBERT W. OUEDRAOGO GARRETT QUEEN DANNY ROSSOMONDO CENTRAL MARYLAND CHAPTER AYALA BADIAN DIONNE E. BARTLEY TINA A. BIGGAR TRACY A. BROOKS WILLIAM E. COTTRELL III ASHLEY CROSSMAN MIKE DELINSKI CAROLINE S. FALVEY ROCHELLE GAGER ELLEN GEILING DANIEL GINN

MICHAEL L. GOLOB TAYLOR GOMEZ IWEANYA ILLOH JEFFREY H. KAULIUS SEUNG KIM KURT R. LANG BRITTANY A. MANGUS BRENT MCGRAW ANDREW ONDISH MONICA L. SARVER JACQUELYN L. SHEEHAN TIMOTHY G. THACKSTON NICK TRIONFO

EASTERN SHORE CHAPTER BRIANTE M. DICKERSON JAY GULBRANSEN JENNIFER D. LEAVERS STEPHANIE SCHIAVO MID MARYLAND CHAPTER ROBERT C. CRAFT ALBANA GJATA DAVID M. KARN, MBA OUT OF STATE LINDA N. BROWN JAMES L. FLESHMAN III ULYSSES GLEN JR JERMAINE L. WILCOX

WELCOME, NEW AND REINSTATED MACPA MEMBERS! ANNE ARUNDEL CHAPTER KRISTIN L. BARRETT, CPA TODD F. FRANKENFIELD, CPA LINDSAY MARGENTHALER, CPA ANDREW P. PARSONS, CPA PIETRO A. VITI, CPA, MBA SANDRA L. ZINCK, CPA CAPITAL AREA CHAPTER KOSSI D. ADEGNON, CPA ADELEKE ADEKOYA, CPA ANKIT BHARDWAJ, CPA MAN-MEI CHANG, CPA JAVED A. CHOUDRY, CPA, CGMA, MBA GEORGE W. CURRAN III, CPA JOANNE M. DIXON, CPA ERIC B. EISENSTEIN, CPA MATTHEW R. FOSTER, CPA, MBA RANSFORD K. FUMEY, CPA MATTHEW E. GILCHRIST, CPA ADAM GODDARD, CPA, PFS LORNA S. GRANT-CHARLES, CPA MICHAEL C. GROFT, CPA BRUCE A. IVORY, CPA RICHARD S. KHALIL, CPA KATHRYN M. KOESER, CPA

38

NAJI LAKKIS, CPA RYAN A. MILLS, CPA D STEPHEN NOSE, CPA SHARON PETERS MARTIN, CPA CHIVONNE K. ROMNEYLEE, CPA, MBA ALEC RONIN, CPA LEWIS S. SHATTAN, CPA NAJLAA E. SOGHIER, CPA CARROLL D. STANLEY, CPA MARK C. VOGEL, CPA, CMA,CVA,ABV TREVOR WILLIAMS, CPA MONICA L. WONG, CPA CENTRAL MARYLAND CHAPTER BOB J. ADAMS, CPA ROBIN ARNOLD, CPA SARA L. BALTHAZOR, CPA TIFFANY R. BANKS, CPA VICTORIA E. BRENNAN, CPA MICHAEL W. BREWER, CPA MICHAEL G. BRONFEIN, CPA DAVID L. BROWN, CPA STEPHEN R. BYRUM, CPA ELEONORA P. DAILEY, CPA

CYNTHIA DOMRES, CPA SARITA M. DOPKIN, CPA MICHELLE L. DOUGHERTY, CPA JEWELYROSE P. DUNN, CPA KATHLEEN B. EZCURRA, CPA RONALD F. GEARY, CPA NIKKI L. GOODE MRS, CPA RACHEL E. GRAVES, CPA JONATHAN E. GRIFFIN, CPA TRAVIS L. HAMBURG, CPA JEFFREY B. HARRIS, CPA RAYMOND HIERSTETTER, CPA RUDOLPH T. ISAACS JR., CPA ROBERT E. JACOBSON, CPA, ATTORNEY BENJAMIN JONES, CPA BRIAN J. KERRIGAN, CPA DEBRA C. LANE, CPA ANDREW L. LUPICA, CPA JENNIFER MACDONALD, CPA ABRAHAM MAUER, CPA DONALD J. MCCORD JR, CPA TIFFANY A. MUI, CPA

RYAN L. MYERS, CPA HOWARD L. NILSON III, CPA CAMERON M. PALMER, CPA CAREN PERDIGAO, CPA ASHLEIGH A. PIERCE, CPA MICHAEL W. POTTS, CPA SHWETA S. PRABHUDESAI, CPA VALERIE J. PRICE, CPA JAMES RAINWATER JR., CPA, MBA CITP CG BARBARA ROWELL, CPA, MBA, JD JARED A. RUFF, CPA BAYLI SCHOR, CPA DAVID F. SERENO, CPA VIDHI SHAH, CPA EUGENE SHVARTSMAN, CPA JOHN B. STOCKEL, CPA KEITH M. SWEETMAN, CPA JOSEPH C. SZPER, CPA PHILIP G. TALERICO, CPA MARIA TARMOUN, CPA TESTY T. TESTER JR, CPA CRAIG A. VAUGHAN, CPA AMY E. WALSH, CPA RYAN M. WARNER, CPA WILLIAM R. WEIBLE, CPA EMILIE J. WOULFE, CPA

STATEMENT

MEMBER SERVICES (CONTINUED) WELCOME, NEW AND REINSTATED MACPA MEMBERS! EASTERN SHORE CHAPTER DANA E. BRAZEROL, CPA GREGORY I. DINARDO, CPA PATRICIA M. HARVEY, CPA TOMMY HEALY, CPA TODD SMITH, CPA LAURIE A. SPARACINO, CPA MEGAN SROKA, CPA

MID-MARYLAND CHAPTER RYAN P. HARSHMAN, CPA TIM MILLER, CPA KATHERINE D. OLEARY, CPA KELLY T. SMITH, CPA JEREMY J. WENGERD, CPA

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WESTERN MARYLAND ERIN MATHEWS, CPA OUT OF STATE KEITHLEY M. NERO, CPA, MBA JENNIFER N. NERO, CPA JEFFREY S. ABBOTT, CPA, CFE PAUL B. ABBOU, CPA

SHERRY CRACIUM-BOLIN, CPA TODD A. EARDENSOHN, CPA YVONNE ELLIS, CPA, MBA, PHD MARJORIE E. FRISK, CPA JOHN P. LANTZY, CPA EDITH G. ORENSTEIN MS., CPA VANESSA RIVERA, CPA

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39

CLASSIFIEDS mergers & acquisitions QUALITY CPA FIRM WISHES TO ACQUIRE SUBURBAN MD CPA PRACTICE Retirement PRACTICE OR ACCOUNTS in Baltimore/Washington/ minded CPA (former Deloitte) with practice grossing $200K Annapolis area, or possible association with retirement-minded

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for free email updates at www.AccountingPracticeSales.com.

get the deal done. We welcome the opportunity to talk to you about our risk-free and confidential services. For more information please call Bradley Holmes with the APS Holmes Group at 1-800-397-0249 or email Bradley@apsleader.com.

SUBURBAN MONTGOMERY COUNTY, MARYLAND/DC AREA- SEIZE YOUR DREAM! If you have ever dreamed of owning your own practice, and you have a small base of clients now, consider this:

LOOKING TO EXPAND YOUR SERVICES?

QUIT YOUR JOB.

I retired from public accounting after more than 30 years as

Share our accounting office as an independent practitioner.

a principal in the firm I founded and later as a partner in a

There are no partnership agreements to sign. You will always

60 person local firm. As an accountant, I focused on small

control your own clients. We will show you how to grow your

businesses and tax planning for individuals and much more.

practice and provide additional assignments if you need extra

Since my retirement from accounting, I have been active in

work. You will share a portion of the rent and tax software.

financial services including personal and business financial

Successful candidates will have the opportunity to buy out the

planning, investment advisory by the Registered Investment

entire practice within six years.

Advisory Firm that I own. I plan for long-term care, life and

Please, principals only! Submit all inquiries to: kstring65@gmail.com.

health insurance, retirement plans and more. Each of the services mentioned above need to be tailored to the individual client’s financial position and desires. Your clients want and need these services. I have the experience and integrity to service your clients in an intelligent and objective manner. If you would like to expand your firm’s service to include what we can offer together, please respond to this ad and I will contact you immediately for a confidential discussion. Together we can make their financial lives more efficient by examining various alternatives and strategies. Please email responses to Amy Moran at amym@macpa.org.

40

STATEMENT

job openings BALTIMORE COUNTY PUBLIC ACCOUNTING FIRM HAS OPPORTUNITIES

CPA FIRM IN QUEEN ANNE’S COUNTY, MARYLAND, Currently has a Full Time CPA or CPA

for an experienced Senior Tax Accountant and Staff Tax

Candidate position available. Applicant is required to have at

Accountant to join our team. Qualified applicants should have

least 3 years experience in personal corporate tax preparation

at least 2+ years’ experience with individual, partnership,

and financial statement write-up work. Send resume and salary

corporate, and trust tax preparation. We have some rather

requirement to accountantopening@yahoo.com.

unique clients.

REQUIREMENTS:

TAX PROFESSIONAL: Local CPA firm in Salisbury MD

• 2+ years Public Accounting experience

seeks motivated, full time experienced tax professional with

• Preparation of 1065, 1120S, 1120, 1040, 990, and 1041

excellent work ethic, CPA preferred. Salary commensurate

returns

with experience. Future partner potential. Inquiries email:

• Provide tax research and consulting services in response to

jmoyerscpa@wlmcpas.com.

tax return issues, client requests and identifying opportunities for tax planning Our firm caters to entrepreneurs and we service a nice variety of industries. We have a casual dress environment, hassle-free parking and WE PAY OVERTIME AND BONUSES until you become partner.

Compensation will be based on experience. Candidates should possess strong tax knowledge with a demonstrated ability to thoroughly research and present complex tax issues.

ProSeries experience is a plus. Firm has health, dental, vision, life insurance, 401K, profit-sharing, and a generous vacation package. And you did read correctly…..we pay overtime!

Please respond to this posting with resume and salary requirements. Send to the attention of Amy Moran at amym@ macpa.org.

SENIOR TAX ACOUNTANT Montgomery county accounting firm seeks Senior Tax Accountant for outstanding opportunity and fast track to partnership. Ideal candidate will be a CPA with 5+ years public accounting work with tax return preparation and review experience. Our clients are largely small businesses and individuals.

We offer flexible hours and generous benefits. Please send resume to agf1733@gmail.com.

GIVE YOUR COMPANY VALUABLE EXPOSURE TO NEARLY 10,000 MACPA MEMBERS BY ADVERTISING YOUR CLASSIFIED AD IN THE STATEMENT. How to Submit a Classified Ad

To submit a classified ad, please visit macpa. org/submitclassifieds, or contact Amy Moran at 443.632.2319, or by email amym@macpa.org.

CONFIDENTIAL ADS: Replies to confidential ads should be addressed to the file number in care of: Amy Moran MACPA 901 Dulaney Valley Road, Suite 800 Towson, MD 21204 Properly addressed replies will be forwarded to the advertiser unopened. Replies that are not properly addressed will be opened only to determine contents and then forwarded to the advertiser.

JULY 2015

41

Upcoming Events & Courses DATE

COURSE TITLE

CPE

TIME

MEMBER

EVENT ID

LOCATION

NON-MEM.

ACCOUNTING & AUDITING 7/7/15

WEBCAST: Engagement Essentials: Preparation, Compilation, and Review of Financial Statements

8

9a-5p

$249 $345

111W110A

Online Webcast, Internet

7/8/15

WEBCAST: Compilation, Preparation, and Review Engagements Update

4

1p-4p

$149 $199

111W111A

Online Webcast, Internet

7/8/15

WEBCAST: Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls

4

1 p - 4:30 p

$149 $199

11W083A

Online Webcast, Internet

WEBCAST: Clarified Auditing Standards

2

1p-3p

$79 $79

17W038

Online Webcast, Internet

WEBCAST: Fraud: Recent Findings, Red Flags and Corruption Schemes

4

1 p - 4:30 p

$149 $199

11W084A

Online Webcast, Internet

WEBCAST: Preventing and Detecting Identity Theft

8

9a-5p

$249 $345

111W109A

Online Webcast, Internet

7/17/15

WEBCAST: Not-for-Profit Accounting and Auditing Update

4

9a-1p

$149 $199

111W115A

Online Webcast, Internet

7/20/15

WEBCAST: Internal Controls and Risk Assessment: Key Factors in a Successful Audit

8

10:30 a - 6:30 p

$249 $345

111W117A

Online Webcast, Internet

WEBCAST: Accounting and Auditing Update

4

1p-5p

$149 $199

111W118A

Online Webcast, Internet

WEBCAST: GASB Statement No. 68 Audit and Accounting Workshop

4

1p-5p

$149 $199

111W119A

Online Webcast, Internet

WEBCAST: Audits of HUD-Assisted Projects

4

1p-5p

$149 $199

11W095A

Online Webcast, Internet

WEBCAST: Preventing and Detecting Identity Theft

8

10:30 a - 6:30 p

$249 $345

111W121A

Online Webcast, Internet

WEBCAST: Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profit Organizations

4

1p-5p

$149 $199

111W126A

Online Webcast, Internet

WEBCAST: Audits of HUD-Assisted Projects

4

1p-5p

$149 $199

11W096A

Online Webcast, Internet

WEBCAST: Audits of 401(k) Plans

8

9 a - 4:40 p

$249 $345

111W130A

Online Webcast, Internet

8/7/15

WEBCAST: Construction Contractors: Accounting, Auditing, and Tax

8

9a-4p

$249 $345

111W131A

Online Webcast, Internet

8/10/15

WEBCAST: Forensic Accounting: Uncovering Schemes and Scams

4

1p-4p

$149 $199

111W134A

Online Webcast, Internet

8/11/15

WEBCAST: New FASB Developments for Business & Industry

4

1 p - 4:30 p

$149 $199

111W136A

Online Webcast, Internet

8/12/15

WEBCAST: Statement of Cash Flows: Preparation, Presentation, and Use

4

1p-4p

$149 $199

111W137A

Online Webcast, Internet

7/10/15

7/14/15

7/17/15

7/22/15

7/23/15

7/31/15

8/3/15

8/5/15

8/6/15

8/7/15

42

STATEMENT

DATE

COURSE TITLE

CPE

TIME

MEMBER

EVENT ID

LOCATION

NON-MEM.

ACCOUNTING & AUDITING (CONT.) 8/12/15

WEBCAST: GASB Statement No. 68 Audit and Accounting Workshop

4

1p-5p

$149 $199

111W138A

Online Webcast, Internet

8/13/15

WEBCAST: Analyzing a Company’s Financial Statement

4

1 p - 4:30 p

$149 $199

111W139A

Online Webcast, Internet

8/13/15

WEBCAST: Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls

4

1 p - 4:30 p

$149 $199

111W140A

Online Webcast, Internet

8/14/15

WEBCAST: Audit Workpapers: Documenting and Reviewing Field Work

8

9a-5p

$249 $345

111W141A

Online Webcast, Internet

8/14/15

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

8

9a-5p

$249 $345

111W142A

Online Webcast, Internet

8/14/15

WEBCAST: Audit Workpapers: Documenting and Reviewing Field Work

8

9a-5p

$249 $345

11W075A

Online Webcast, Internet

8/14/15

WEBCAST: nternal Control Essentials for Financial Managers, Accountants, & Auditors

8

9a-5p

$249 $345

11W085A

Online Webcast, Internet

8/17/15

WEBCAST: The Most Common Financial Statement and Asset Fraud Schemes: How to Detect and Prevent Them

4

1 p - 4:30 p

$149 $199

111W144A

Online Webcast, Internet

8/18/15

WEBCAST: Fraud and Cash Receipts: Common Frauds and Internal Controls

4

1 p - 4:30 p

$149 $199

111W145A

Online Webcast, Internet

WEBCAST: Accounting and Auditing Update

4

1p-5p

$149 $199

111W147A

Online Webcast, Internet

8/20/15

WEBCAST: Compilation, Preparation, and Review Engagements Update

4

1p-4p

$149 $199

111W149A

Online Webcast, Internet

8/20/15

Auditing ACH Payments Processing: What’s Really Important

4

8 a - 11:30 a

$150 $200

195002

8/21/15

WEBCAST: Not-for-Profit Accounting & Reporting: From Start to Finish

8

9a-5p

$249 $345

111W150A

Online Webcast, Internet

WEBCAST: Accounting for Deferred Income Taxes

8

10:30 a - 6 p

$249 $345

111W153A

Online Webcast, Internet

WEBCAST: Not-for-Profit Accounting and Auditing Update

4

1p-5p

$149 $199

111W155A

Online Webcast, Internet

WEBCAST: Accounting for Deferred Income Taxes

8

10:30 a - 6 p

$249 $345

11W074A

Online Webcast, Internet

Government Contractors and Indirect Cost Rates: Preparation and Surviving the Government Audit

8

8 a - 3:30 p

$295 $395

111032

WEBCAST: Yellow Book Financial Audits

4

1 p - 4:30 p

$149 $199

111W158A

Online Webcast, Internet

8/28/15

WEBCAST: Engagement Essentials: Preparation, Compilation, and Review of Financial Statements

8

9a-5p

$249 $345

111W162A

Online Webcast, Internet

8/31/15

WEBCAST: Internal Controls and Risk Assessment: Key Factors in a Successful Audit

8

10:30 a - 6:30 p

$249 $345

111W164A

Online Webcast, Internet

WEBCAST: Preventing and Detecting Identity Theft

8

9a-5p

$249 $345

111W166A

Online Webcast, Internet

WEBCAST: Accounting and Auditing Update

4

1p-5p

$149 $199

111W169A

Online Webcast, Internet

9/4/15

WEBCAST: Audit Workpapers: Documenting and Reviewing Field Work

8

9a-5p

$249 $345

111W171A

Online Webcast, Internet

9/8/15

WEBCAST: Statement of Cash Flows: Preparation, Presentation, and Use

4

1p-4p

$149 $199

111W172A

Online Webcast, Internet

9/8/15

WEBCAST: Fraud: Recent Findings, Red Flags and Corruption Schemes

4

1 p - 4:30 p

$149 $199

111W173A

Online Webcast, Internet

8/19/15

8/24/15

8/24/15

8/24/15

8/26/15

8/26/15

9/1/15

9/2/15

JULY 2015

MACPA Columbia Center, Columbia

TBD, ......

43

DATE

COURSE TITLE

CPE

TIME

MEMBER

EVENT ID

LOCATION

NON-MEM.

ACCOUNTING & AUDITING (CONT.) Audits of Banks and Other Financial Institutions

8

8 a - 3:30 p

$295 $395

111231A

WEBCAST: GASB Statement No. 68 Audit and Accounting Workshop

4

1p-5p

$149 $199

111W174A

GAAS: A Comprehensive Review for Auditors

8

8 a - 3:30 p

$295 $395

111224A

WEBCAST: Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls

4

1 p - 4:30 p

$149 $199

111W176A

Online Webcast, Internet

WEBCAST: Audits of 401(k) Plans

8

9 a - 4:40 p

$249 $345

111W177A

Online Webcast, Internet

WEBCAST: Audits of HUD-Assisted Projects

4

1p-5p

$149 $199

111W179A

Online Webcast, Internet

9/15/15

WEBCAST: Construction Contractors: Accounting, Auditing, and Tax

8

9a-4p

$249 $345

111W180A

Online Webcast, Internet

9/15/15

WEBCAST: Not-for-Profit Accounting & Reporting: From Start to Finish

8

9a-5p

$249 $345

111W181A

Online Webcast, Internet

9/16/15

WEBCAST: Analyzing a Company’s Financial Statement

4

1 p - 4:30 p

$149 $199

111W182A

Online Webcast, Internet

9/17/15

WEBCAST: Compilation, Preparation, and Review Engagements Update

4

1p-4p

$149 $199

111W183A

Online Webcast, Internet

9/17/15

WEBCAST: Forensic Accounting: Uncovering Schemes and Scams

4

1p-4p

$149 $199

111W184A

Online Webcast, Internet

9/17/15

2015 GOVERNMENT CONTRACTORS’ CONFERENCE

8

8:30 a - 5 p

$255 $355

121008

University of MD University College The Inn & Conference Center, College Park

9/17/15

WEBCAST: 2015 GOVERNMENT CONTRACTORS’ CONFERENCE

8

8:30 a - 5 p

$255 $355

17W153

LIVE- ONLINE WEBCAST, INTERNET

9/18/15

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

8

9a-5p

$249 $345

111W185A

Online Webcast, Internet

9/18/15

WEBCAST: Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profit Organizations

4

1p-5p

$149 $199

111W188A

Online Webcast, Internet

9/21/15

WEBCAST: Internal Controls and Risk Assessment: Key Factors in a Successful Audit

8

10:30 a - 6:30 p

$249 $345

111W190A

Online Webcast, Internet

9/21/15

WEBCAST: The Most Common Financial Statement and Asset Fraud Schemes: How to Detect and Prevent Them

4

1 p - 4:30 p

$149 $199

111W191A

Online Webcast, Internet

WEBCAST: Accounting for Deferred Income Taxes

8

9a-4p

$249 $345

111W192A

Online Webcast, Internet

9/22/15

WEBCAST: New FASB Developments for Business & Industry

4

1 p - 4:30 p

$149 $199

111W194A

Online Webcast, Internet

9/24/15

WEBCAST: Fraud and Cash Receipts: Common Frauds and Internal Controls

4

1 p - 4:30 p

$149 $199

111W197A

Online Webcast, Internet

9/24/15

Revenue Recognition: Mastering the New FASB Requirements

8

8 a - 3:30 p

$295 $395

171015A

Johns Hopkins University Montgomery County Campus, Rockville

9/25/15

Internal Controls and Risk Assessment: Key Factors in a Successful Audit

8

8 a - 3:30 p

$295 $395

111223A

Johns Hopkins University Montgomery County Campus, Rockville

9/25/15

WEBCAST: Applying the Uniform Guidance for Federal Awards in Your Single Audits

8

9a-5p

$249 $345

111W198A

Online Webcast, Internet

9/28/15

WEBCAST: Not-for-Profit Accounting and Auditing Update

4

1p-5p

$149 $199

111W201A

Online Webcast, Internet

9/9/15

9/9/15

9/10/15

9/10/15

9/11/15

9/11/15

9/22/15

44

MACPA Columbia Center, Columbia Online Webcast, Internet Mount Continuing Studies Center, Frederick

STATEMENT

DATE

COURSE TITLE

CPE

TIME

MEMBER

EVENT ID

LOCATION

NON-MEM.

ACCOUNTING & AUDITING (CONT.) 9/29/15

WEBCAST: Engagement Essentials: Preparation, Compilation, and Review of Financial Statements

8

9a-5p

$249 $345

111W203A

9/30/15

Applying the Uniform Guidance for Federal Awards in Your Single Audits

8

8 a - 3:30 p

$295 $395

111236A

WEBCAST: Yellow Book Financial Audits

4

1 p - 4:30 p

$149 $199

111W204A

Online Webcast, Internet

10/2/15

WEBCAST: Audit Workpapers: Documenting and Reviewing Field Work

8

9a-5p

$249 $345

111W206A

Online Webcast, Internet

10/2/15

WEBCAST: Not-for-Profit Accounting & Reporting: From Start to Finish

8

9a-5p

$249 $345

111W207A

Online Webcast, Internet

Accounting and Auditing Current Developments

8

8 a - 3:30 p

$220 $320

111007

WEBCAST: Audits of HUD-Assisted Projects

4

1p-5p

$149 $199

111W209A

Online Webcast, Internet

WEBCAST: Preventing and Detecting Identity Theft

8

9a-5p

$249 $345

111W211A

Online Webcast, Internet

10/8/15

WEBCAST: Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls

4

1 p - 4:30 p

$149 $199

111W215A

Online Webcast, Internet

10/9/15

WEBCAST: Construction Contractors: Accounting, Auditing, and Tax

8

9a-4p

$249 $345

111W216A

Online Webcast, Internet

10/9/15

WEBCAST: Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profit Organizations

4

1p-5p

$149 $199

111W217A

Online Webcast, Internet

10/12/15

WEBCAST: New FASB Developments for Business & Industry

4

10:30 a - 2 p

$149 $199

111W218A

Online Webcast, Internet

10/12/15

WEBCAST: Applying the Uniform Guidance for Federal Awards in Your Single Audits

8

10:30 a - 6:30 p

$249 $345

111W219A

Online Webcast, Internet

10/12/15

WEBCAST: Fraud: Recent Findings, Red Flags and Corruption Schemes

4

1 p - 4:30 p

$149 $199

111W220A

Online Webcast, Internet

10/13/15

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

8

9a-5p

$249 $345

111W221A

Online Webcast, Internet

WEBCAST: Accounting and Auditing Update

4

1p-5p

$149 $199

111W222A

Online Webcast, Internet

10/14/15

WEBCAST: Compilation, Preparation, and Review Engagements Update

4

1 p - 4:30 p

$149 $199

111W224A

Online Webcast, Internet

10/15/15

Business Systems Rule and the Accounting System Passing the Government’s System Review

8

8 a - 3:30 a

$295 $395

111029

10/15/15

WEBCAST: Analyzing a Company’s Financial Statement

4

1 p - 4:30 p

$149 $199

111W225A

Governmental Accounting and Reporting

8

8 a - 3:30 p

$295 $395

111225A

WEBCAST: Accounting for Deferred Income Taxes

8

9a-4p

$249 $345

111W226A

Online Webcast, Internet

10/16/15

WEBCAST: Fraud and Cash Receipts: Common Frauds and Internal Controls

4

1 p - 4:30 p

$149 $199

111W227A

Online Webcast, Internet

10/19/15

WEBCAST: Engagement Essentials: Preparation, Compilation, and Review of Financial Statements

8

10:30 a - 6:30 p

$249 $345

111W228A

Online Webcast, Internet

10/19/15

WEBCAST: Not-for-Profit Accounting and Auditing Update

4

1p-5p

$149 $199

111W229A

Online Webcast, Internet

9/30/15

10/5/15

10/5/15

10/6/15

10/13/15

10/16/15

10/16/15

JULY 2015

Online Webcast, Internet Johns Hopkins University Montgomery County Campus, Rockville

Loyola University Maryland Graduate Ctr Columbia Campus, Columbia

TBD, ......

Online Webcast, Internet Johns Hopkins University Montgomery County Campus, Rockville

45

DATE

COURSE TITLE

CPE

TIME

MEMBER

EVENT ID

LOCATION

NON-MEM.

ACCOUNTING & AUDITING (CONT.) 10/20/15

WEBCAST: Forensic Accounting: Uncovering Schemes and Scams

4

9a-1p

$149 $199

111W230A

Online Webcast, Internet

10/20/15

WEBCAST: Internal Controls and Risk Assessment: Key Factors in a Successful Audit

8

9a-5p

$249 $345

111W231A

Online Webcast, Internet

10/21/15

WEBCAST: Statement of Cash Flows: Preparation, Presentation, and Use

4

1p-4p

$149 $199

111W233A

Online Webcast, Internet

10/22/15

Case Studies in Not-for-Profit Accounting and Auditing

8

8 a - 3:30 p

$295 $395

111226A

WEBCAST: Yellow Book Financial Audits

4

1 p - 4:30 p

$149 $199

111W239A

ESC: The Future of Accounting: Professional Issues Update - Fall

4

8:30 a - 12 p

$0 $250

140102

Salisbury University Commons Bldg., Salisbury

Digging Deeper with Data Analysis

8

8 a - 3:30 p

$295 $395

111230A

MACPA Columbia Center, Columbia

10/27/15

Introduction to the Accounting Requirements of Government Contracts

8

8 a - 3:30 p

$295 $395

111028

10/28/15

Fundamentals for Performing a Single Audit Under the Uniform Guidance for Federal Awards

8

8 a - 3:30 p

$295 $395

111227A

The Loyola Graduate Center, Timonium

10/29/15

Audits of State and Local Governments: What You Need to Know

8

8 a - 3:30 p

$295 $395

111228A

Johns Hopkins University Montgomery County Campus, Rockville

10/29/15

WEBCAST: The Most Common Financial Statement and Asset Fraud Schemes: How to Detect and Prevent Them

4

1 p - 4:30 p

$149 $199

111W247A

10/30/15

Common Frauds and Internal Controls for Revenue, Purchasing, and Cash Receipts

8

8 a - 3:30 p

$295 $395

111235A

10/30/15

WEBCAST: GASB Statement No. 68 Audit and Accounting Workshop

4

1p-5p

$149 $199

111W250A

Online Webcast, Internet

10/23/15

10/23/15

10/26/15

The Loyola Graduate Center, Timonium Online Webcast, Internet

TBD, ......

Online Webcast, Internet The Loyola Graduate Center, Timonium

A I C PA W E B C AS T S 7/8/15

WEBCAST: Compilation, Preparation, and Review Engagements Update

4

1p-4p

$149 $199

111W111A

Online Webcast, Internet

7/8/15

WEBCAST: Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls

4

1 p - 4:30 p

$149 $199

11W083A

Online Webcast, Internet

7/9/15

WEBINAR: New FASB Developments for Business & Industry

4

1 p - 4:30 p

$149 $199

11W087A

Online Webcast, Internet

7/14/15

WEBCAST: Form 990: A Comprehensive Approach to Accurate Preparation

8

9a-5p

$249 $345

111W112A

Online Webcast, Internet

7/14/15

WEBCAST: Fraud: Recent Findings, Red Flags and Corruption Schemes

4

1 p - 4:30 p

$149 $199

11W084A

Online Webcast, Internet

7/15/15

WEBCAST: The CPA’s Role in Buying or Selling a Business

4

1p-5p

$149 $199

111W113A

Online Webcast, Internet

7/15/15

WEBCAST: Risk, Cost, and Cash Management for Controllers and Financial Managers

4

1 p - 4:30 p

$149 $199

111W114A

Online Webcast, Internet

WEBCAST: Preventing and Detecting Identity Theft

8

9a-5p

$249 $345

111W109A

Online Webcast, Internet

WEBCAST: Not-for-Profit Accounting and Auditing Update

4

9a-1p

$149 $199

111W115A

Online Webcast, Internet

7/17/15

7/17/15

46

STATEMENT

DATE

COURSE TITLE

CPE

TIME

MEMBER

EVENT ID

LOCATION

NON-MEM.

AICPA WEBCASTS (CONT.) 7/17/15

WEBCAST: Taxation Essentials of LLCs and Partnerships

8

9a-5p

$249 $345

111W116A

Online Webcast, Internet

7/20/15

WEBCAST: Internal Controls and Risk Assessment: Key Factors in a Successful Audit

8

10:30 a - 6:30 p

$249 $345

111W117A

Online Webcast, Internet

7/20/15

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

8

10:30 a - 6:30 p

$249 $345

11W078A

Online Webcast, Internet

WEBCAST: Accounting and Auditing Update

4

1p-5p

$149 $199

111W118A

Online Webcast, Internet

7/23/15

WEBCAST: GASB Statement No. 68 Audit and Accounting Workshop

4

1p-5p

$149 $199

111W119A

Online Webcast, Internet

7/23/15

WEBINAR: Financial Forecasting: Planning for Success

4

1 p - 4:40 p

$149 $199

11W082A

Online Webcast, Internet

7/28/15

WEBCAST: Tax Planning Strategies for Small Businesses: Corporations Partnerships, & LLCs

4

1 p - 4:30 p

$149 $199

11W092A

Online Webcast, Internet

7/29/15

WEBINAR Compilation, Review, and Accounting Service Update

4

1p-4p

$149 $199

11W080A

Online Webcast, Internet

7/30/15

WEBCAST: Health Care Reform Act: Critical Tax and Insurance Ramifications

4

1 p - 4:30 p

$149 $199

111W120A

Online Webcast, Internet

WEBCAST: Audits of HUD-Assisted Projects

4

1p-5p

$149 $199

11W095A

Online Webcast, Internet

WEBCAST: Preventing and Detecting Identity Theft

8

10:30 a - 6:30 p

$249 $345

111W121A

Online Webcast, Internet

8/3/15

WEBCAST: Excel for Accounting Professionals Session 1: Tables and Named References

2

12:30 p - 2:30 p

$105 $145

111W122A

Online Webcast, Internet

8/3/15

WEBCAST: Excel for Accounting Professionals Session 2: Data Valadation and Conditional Formatting

2

3p-5p

$105 $145

111W123A

Online Webcast, Internet

WEBCAST: Controller’s Update: Today’s Latest Trends

4

1p-5p

$149 $199

111W124A

Online Webcast, Internet

8/5/15

WEBCAST: Excel for Accounting Professionals Session 3: Workbook Design Principles and Organization

2

12:30 p - 2:30 p

$105 $145

111W125A

Online Webcast, Internet

8/5/15

WEBCAST: Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profit Organizations

4

1p-5p

$149 $199

111W126A

Online Webcast, Internet

8/5/15

WEBCAST: Excel for Accounting Professionals Session 4: Conditional Summing and Lookups

2

3p-5p

$105 $145

111W127A

Online Webcast, Internet

8/6/15

WEBCAST: The CPA’s Role in Buying or Selling a Business

4

1p-5p

$149 $199

111W128A

Online Webcast, Internet

WEBCAST: Audits of HUD-Assisted Projects

4

1p-5p

$149 $199

11W096A

Online Webcast, Internet

WEBCAST: Audits of 401(k) Plans

8

9 a - 4:40 p

$249 $345

111W130A

Online Webcast, Internet

8/7/15

WEBCAST: Construction Contractors: Accounting, Auditing, and Tax

8

9a-4p

$249 $345

111W131A

Online Webcast, Internet

8/10/15

WEBCAST: Payroll Taxes and 1099 Issues: Everything You Need to Know

8

10:30 a - 6:30 p

$249 $345

111W132A

Online Webcast, Internet

8/10/15

WEBCAST: Health Care Reform Act: Critical Tax and Insurance Ramifications

4

1 p - 4:30 p

$149 $199

111W133A

Online Webcast, Internet

8/10/15

WEBCAST: Forensic Accounting: Uncovering Schemes and Scams

4

1p-4p

$149 $199

111W134A

Online Webcast, Internet

7/22/15

7/31/15

8/3/15

8/4/15

8/6/15

8/7/15

JULY 2015

47

DATE

COURSE TITLE

CPE

TIME

MEMBER

EVENT ID

LOCATION

NON-MEM.

AICPA WEBCASTS (CONT.) 8/11/15

WEBCAST: Form 990: A Comprehensive Approach to Accurate Preparation

8

9a-5p

$249 $345

111W135A

Online Webcast, Internet

8/11/15

WEBCAST: New FASB Developments for Business & Industry

4

1 p - 4:30 p

$149 $199

111W136A

Online Webcast, Internet

8/12/15

WEBCAST: Statement of Cash Flows: Preparation, Presentation, and Use

4

1p-4p

$149 $199

111W137A

Online Webcast, Internet

8/12/15

WEBCAST: GASB Statement No. 68 Audit and Accounting Workshop

4

1p-5p

$149 $199

111W138A

Online Webcast, Internet

8/13/15

WEBCAST: Analyzing a Company’s Financial Statement

4

1 p - 4:30 p

$149 $199

111W139A

Online Webcast, Internet

8/13/15

WEBCAST: Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls

4

1 p - 4:30 p

$149 $199

111W140A

Online Webcast, Internet

8/14/15

WEBCAST: Audit Workpapers: Documenting and Reviewing Field Work

8

9a-5p

$249 $345

111W141A

Online Webcast, Internet

8/14/15

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

8

9a-5p

$249 $345

111W142A

Online Webcast, Internet

8/14/15

WEBCAST: Audit Workpapers: Documenting and Reviewing Field Work

8

9a-5p

$249 $345

11W075A

Online Webcast, Internet

8/14/15

WEBCAST: nternal Control Essentials for Financial Managers, Accountants, & Auditors

8

9a-5p

$249 $345

11W085A

Online Webcast, Internet

8/17/15

WEBCAST: Financial Forecasting: Planning for Success

4

1 p - 4:40 p

$149 $199

111W143A

Online Webcast, Internet

8/17/15

WEBCAST: The Most Common Financial Statement and Asset Fraud Schemes: How to Detect and Prevent Them

4

1 p - 4:30 p

$149 $199

111W144A

Online Webcast, Internet

8/18/15

WEBCAST: Fraud and Cash Receipts: Common Frauds and Internal Controls

4

1 p - 4:30 p

$149 $199

111W145A

Online Webcast, Internet

8/18/15

WEBCAST: Social Security and Medicare: Maximizing Retirement Benefits

4

1 p - 4:40 p

$149 $199

111W146A

Online Webcast, Internet

WEBCAST: Accounting and Auditing Update

4

1p-5p

$149 $199

111W147A

Online Webcast, Internet

8/20/15

WEBCAST: Capitalized Costs and Depreciation: Key Issues and Answers

4

1 p - 4:30 p

$149 $199

111W148A

Online Webcast, Internet

8/20/15

WEBCAST: Compilation, Preparation, and Review Engagements Update

4

1p-4p

$149 $199

111W149A

Online Webcast, Internet

8/21/15

WEBCAST: Not-for-Profit Accounting & Reporting: From Start to Finish

8

9a-5p

$249 $345

111W150A

Online Webcast, Internet

8/21/15

WEBCAST: Smart Tax Planning Strategies for Individuals

4

1 p - 4:30 p

$149 $199

111W151A

Online Webcast, Internet

8/21/15

WEBCAST: Risk, Cost, and Cash Management for Controllers and Financial Managers

4

1 p - 4:30 p

$149 $199

111W152A

Online Webcast, Internet

8/21/15

WEBCAST: Smart Tax Planning Strategies for Individuals

4

1 p - 4:30 p

$149 $199

11W089A

Online Webcast, Internet

WEBCAST: Accounting for Deferred Income Taxes

8

10:30 a - 6 p

$249 $345

111W153A

Online Webcast, Internet

8/24/15

WEBCAST: IRS Disputes: Identifying Options for Your Client

4

1 p - 4:30 p

$149 $199

111W154A

Online Webcast, Internet

8/24/15

WEBCAST: Not-for-Profit Accounting and Auditing Update

4

1p-5p

$149 $199

111W155A

Online Webcast, Internet

8/19/15

8/24/15

48

STATEMENT

DATE

COURSE TITLE

CPE

TIME

MEMBER

EVENT ID

LOCATION

NON-MEM.

AICPA WEBCASTS (CONT.) WEBCAST: Accounting for Deferred Income Taxes

8

10:30 a - 6 p

$249 $345

11W074A

Online Webcast, Internet

8/25/15

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

8

9a-5p

$249 $345

111W156A

Online Webcast, Internet

8/26/15

WEBCAST: Excel for Accounting Professionals Session 5: Error Trapping and Improving Lookups

2

12:30 p - 2:30 p

$105 $145

111W157A

Online Webcast, Internet

WEBCAST: Yellow Book Financial Audits

4

1 p - 4:30 p

$149 $199

111W158A

Online Webcast, Internet

8/26/15

WEBCAST: Excel for Accounting Professionals Session 6: List Comparisons and Indenting

2

3p-5p

$105 $145

111W159A

Online Webcast, Internet

8/27/15

WEBCAST: Excel for Accounting Professionals Session 7: Date Driven Workbooks and Concatenation

2

12:30 p - 2:30 p

$105 $145

111W160A

Online Webcast, Internet

8/27/15

WEBCAST: Excel for Accounting Professionals Session 8: Dynamic Headers, Mapping Tables and Error Check

2

3p-5p

$105 $145

111W161A

Online Webcast, Internet

8/28/15

WEBCAST: Engagement Essentials: Preparation, Compilation, and Review of Financial Statements

8

9a-5p

$249 $345

111W162A

Online Webcast, Internet

8/28/15

WEBCAST: Tax Planning Strategies for Small Businesses: Corporations, Partnerships, & LLCs

4

1 p - 4:30 p

$149 $199

111W163A

Online Webcast, Internet

8/31/15

WEBCAST: Internal Controls and Risk Assessment: Key Factors in a Successful Audit

8

10:30 a - 6:30 p

$249 $345

111W164A

Online Webcast, Internet

8/31/15

WEBCAST: Taxation Essentials of LLCs and Partnerships

8

10:30 a - 6:30 p

$249 $345

111W165A

Online Webcast, Internet

WEBCAST: Preventing and Detecting Identity Theft

8

9a-5p

$249 $345

111W166A

Online Webcast, Internet

9/1/15

WEBCAST: Social Security and Medicare: Maximizing Retirement Benefits

4

1 p - 4:40 p

$149 $199

111W167A

Online Webcast, Internet

9/2/15

WEBCAST: The CPA’s Role in Buying or Selling a Business

4

1p-5p

$149 $199

111W168A

Online Webcast, Internet

WEBCAST: Accounting and Auditing Update

4

1p-5p

$149 $199

111W169A

Online Webcast, Internet

WEBCAST: Controller’s Update: Today’s Latest Trends

4

1p-5p

$149 $199

111W170A

Online Webcast, Internet

9/4/15

WEBCAST: Audit Workpapers: Documenting and Reviewing Field Work

8

9a-5p

$249 $345

111W171A

Online Webcast, Internet

9/8/15

WEBCAST: Statement of Cash Flows: Preparation, Presentation, and Use

4

1p-4p

$149 $199

111W172A

Online Webcast, Internet

9/8/15

WEBCAST: Fraud: Recent Findings, Red Flags and Corruption Schemes

4

1 p - 4:30 p

$149 $199

111W173A

Online Webcast, Internet

9/9/15

WEBCAST: GASB Statement No. 68 Audit and Accounting Workshop

4

1p-5p

$149 $199

111W174A

Online Webcast, Internet

9/10/15

WEBCAST: Health Care Reform Act: Critical Tax and Insurance Ramifications

4

1 p - 4:30 p

$149 $199

111W175A

Online Webcast, Internet

9/10/15

WEBCAST: Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls

4

1 p - 4:30 p

$149 $199

111W176A

Online Webcast, Internet

WEBCAST: Audits of 401(k) Plans

8

9 a - 4:40 p

$249 $345

111W177A

Online Webcast, Internet

WEBCAST: Financial Forecasting: Planning for Success

4

9 a - 12:40 p

$149 $199

111W178A

Online Webcast, Internet

8/24/15

8/26/15

9/1/15

9/2/15

9/3/15

9/11/15

9/11/15

JULY 2015

49

DATE

COURSE TITLE

CPE

TIME

MEMBER

EVENT ID

LOCATION

NON-MEM.

AICPA WEBCASTS (CONT.) WEBCAST: Audits of HUD-Assisted Projects

4

1p-5p

$149 $199

111W179A

Online Webcast, Internet

9/15/15

WEBCAST: Construction Contractors: Accounting, Auditing, and Tax

8

9a-4p

$249 $345

111W180A

Online Webcast, Internet

9/15/15

WEBCAST: Not-for-Profit Accounting & Reporting: From Start to Finish

8

9a-5p

$249 $345

111W181A

Online Webcast, Internet

9/16/15

WEBCAST: Analyzing a Company’s Financial Statement

4

1 p - 4:30 p

$149 $199

111W182A

Online Webcast, Internet

9/17/15

WEBCAST: Compilation, Preparation, and Review Engagements Update

4

1p-4p

$149 $199

111W183A

Online Webcast, Internet

9/17/15

WEBCAST: Forensic Accounting: Uncovering Schemes and Scams

4

1p-4p

$149 $199

111W184A

Online Webcast, Internet

9/18/15

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

8

9a-5p

$249 $345

111W185A

Online Webcast, Internet

9/18/15

WEBCAST: IRS Disputes: Identifying Options for Your Client

4

1 p - 4:30 p

$149 $199

111W186A

Online Webcast, Internet

9/18/15

WEBCAST: Tax Planning Strategies for Small Businesses: Corporations, Partnerships, & LLCs

4

1 p - 4:30 p

$149 $199

111W187A

Online Webcast, Internet

9/18/15

WEBCAST: Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profit Organizations

4

1p-5p

$149 $199

111W188A

Online Webcast, Internet

9/21/15

WEBCAST: Risk, Cost, and Cash Management for Controllers and Financial Managers

4

10:30 a - 2:30 p

$149 $199

111W189A

Online Webcast, Internet

9/21/15

WEBCAST: Internal Controls and Risk Assessment: Key Factors in a Successful Audit

8

10:30 a - 6:30 p

$249 $345

111W190A

Online Webcast, Internet

9/21/15

WEBCAST: The Most Common Financial Statement and Asset Fraud Schemes: How to Detect and Prevent Them

4

1 p - 4:30 p

$149 $199

111W191A

Online Webcast, Internet

WEBCAST: Accounting for Deferred Income Taxes

8

9a-4p

$249 $345

111W192A

Online Webcast, Internet

9/22/15

WEBCAST: Form 990: A Comprehensive Approach to Accurate Preparation

8

9a-5p

$249 $345

111W193A

Online Webcast, Internet

9/22/15

WEBCAST: New FASB Developments for Business & Industry

4

1 p - 4:30 p

$149 $199

111W194A

Online Webcast, Internet

9/23/15

WEBCAST: Capitalized Costs and Depreciation: Key Issues and Answers

4

1 p - 4:30 p

$149 $199

111W195A

Online Webcast, Internet

9/24/15

WEBCAST: Smart Tax Planning Strategies for Individuals

4

1 p - 4:30 p

$149 $199

111W196A

Online Webcast, Internet

9/24/15

WEBCAST: Fraud and Cash Receipts: Common Frauds and Internal Controls

4

1 p - 4:30 p

$149 $199

111W197A

Online Webcast, Internet

9/25/15

WEBCAST: Applying the Uniform Guidance for Federal Awards in Your Single Audits

8

9a-5p

$249 $345

111W198A

Online Webcast, Internet

9/25/15

WEBCAST: Taxation Essentials of LLCs and Partnerships

8

9a-5p

$249 $345

111W199A

Online Webcast, Internet

9/28/15

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

8

10:30 a - 6:30 p

$249 $345

111W200A

Online Webcast, Internet

9/28/15

WEBCAST: Not-for-Profit Accounting and Auditing Update

4

1p-5p

$149 $199

111W201A

Online Webcast, Internet

9/29/15

WEBCAST: Payroll Taxes and 1099 Issues: Everything You Need to Know

8

9a-5p

$249 $345

111W202A

Online Webcast, Internet

9/11/15

9/22/15

50

STATEMENT

DATE

COURSE TITLE

CPE

MEMBER

TIME

EVENT ID

LOCATION

NON-MEM.

AICPA WEBCASTS (CONT.) WEBCAST: Engagement Essentials: Preparation, Compilation, and Review of Financial Statements

8

9a-5p

$249 $345

111W203A

Online Webcast, Internet

WEBCAST: Yellow Book Financial Audits

4

1 p - 4:30 p

$149 $199

111W204A

Online Webcast, Internet

10/1/15

WEBCAST: The CPA’s Role in Buying or Selling a Business

4

1p-5p

$149 $199

111W205A

Online Webcast, Internet

10/2/15

WEBCAST: Audit Workpapers: Documenting and Reviewing Field Work

8

9a-5p

$249 $345

111W206A

Online Webcast, Internet

10/2/15

WEBCAST: Not-for-Profit Accounting & Reporting: From Start to Finish

8

9a-5p

$249 $345

111W207A

Online Webcast, Internet

10/5/15

WEBCAST: Excel for Accounting Professionals Session 1: Tables and Named References

2

12:30 p - 2:30 p

$105 $145

111W208A

Online Webcast, Internet

WEBCAST: Audits of HUD-Assisted Projects

4

1p-5p

$149 $199

111W209A

Online Webcast, Internet

WEBCAST: Excel for Accounting Professionals Session 2: Data Validation and Conditional Formatting

2

3p-5p

$105 $145

111W210A

Online Webcast, Internet

WEBCAST: Preventing and Detecting Identity Theft

8

9a-5p

$249 $345

111W211A

Online Webcast, Internet

WEBCAST: Excel for Accounting Professionals Session 3: Workbook Design Principles and Organization

2

12:30 p - 2:30 p

$105 $145

111W212A

Online Webcast, Internet

WEBCAST: Controller’s Update: Today’s Latest Trends

4

1p-5p

$149 $199

111W213A

Online Webcast, Internet

10/7/15

WEBCAST: Excel for Accounting Professionals Session 4: Conditional Summing and Lookups

2

3p-5p

$105 $145

111W214A

Online Webcast, Internet

10/8/15

WEBCAST: Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls

4

1 p - 4:30 p

$149 $199

111W215A

Online Webcast, Internet

10/9/15

WEBCAST: Construction Contractors: Accounting, Auditing, and Tax

8

9a-4p

$249 $345

111W216A

Online Webcast, Internet

10/9/15

WEBCAST: Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profit Organizations

4

1p-5p

$149 $199

111W217A

Online Webcast, Internet

10/12/15

WEBCAST: New FASB Developments for Business & Industry

4

10:30 a - 2 p

$149 $199

111W218A

Online Webcast, Internet

10/12/15

WEBCAST: Applying the Uniform Guidance for Federal Awards in Your Single Audits

8

10:30 a - 6:30 p

$249 $345

111W219A

Online Webcast, Internet

10/12/15

WEBCAST: Fraud: Recent Findings, Red Flags and Corruption Schemes

4

1 p - 4:30 p

$149 $199

111W220A

Online Webcast, Internet

10/13/15

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

8

9a-5p

$249 $345

111W221A

Online Webcast, Internet

WEBCAST: Accounting and Auditing Update

4

1p-5p

$149 $199

111W222A

Online Webcast, Internet

10/14/15

WEBCAST: Health Care Reform Act: Critical Tax and Insurance Ramifications

4

1 p - 4:30 p

$149 $199

111W223A

Online Webcast, Internet

10/14/15

WEBCAST: Compilation, Preparation, and Review Engagements Update

4

1 p - 4:30 p

$149 $199

111W224A

Online Webcast, Internet

10/15/15

WEBCAST: Analyzing a Company’s Financial Statement

4

1 p - 4:30 p

$149 $199

111W225A

Online Webcast, Internet

9/29/15

9/30/15

10/5/15

10/5/15

10/6/15

10/7/15

10/7/15

10/13/15

JULY JANUARY 2015 2013

51

DATE

COURSE TITLE

CPE

TIME

MEMBER

EVENT ID

LOCATION

NON-MEM.

AICPA WEBCASTS (CONT.) WEBCAST: Accounting for Deferred Income Taxes

8

9a-4p

$249 $345

111W226A

Online Webcast, Internet

10/16/15

WEBCAST: Fraud and Cash Receipts: Common Frauds and Internal Controls

4

1 p - 4:30 p

$149 $199

111W227A

Online Webcast, Internet

10/19/15

WEBCAST: Engagement Essentials: Preparation, Compilation, and Review of Financial Statements

8

10:30 a - 6:30 p

$249 $345

111W228A

Online Webcast, Internet

10/19/15

WEBCAST: Not-for-Profit Accounting and Auditing Update

4

1p-5p

$149 $199

111W229A

Online Webcast, Internet

10/20/15

WEBCAST: Forensic Accounting: Uncovering Schemes and Scams

4

9a-1p

$149 $199

111W230A

Online Webcast, Internet

10/20/15

WEBCAST: Internal Controls and Risk Assessment: Key Factors in a Successful Audit

8

9a-5p

$249 $345

111W231A

Online Webcast, Internet

10/20/15

WEBCAST: Social Security and Medicare: Maximizing Retirement Benefits

4

1 p - 4:40 p

$149 $199

111W232A

Online Webcast, Internet

10/21/15

WEBCAST: Statement of Cash Flows: Preparation, Presentation, and Use

4

1p-4p

$149 $199

111W233A

Online Webcast, Internet

Financial Forecasting: Planning for Success

4

1 p - 4:40 p

$149 $199

111W234A

Online Webcast, Internet

10/22/15

WEBCAST: Excel for Accounting Professionals Session 5: Error Trapping and Improving Lookups

2

12:30 p - 2:30 p

$105 $145

111W235A

Online Webcast, Internet

10/22/15

WEBCAST: Smart Tax Planning Strategies for Individuals

4

1 p - 4:30 p

$149 $199

111W236A

Online Webcast, Internet

10/22/15

WEBCAST: Excel for Accounting Professionals Session 6: List Comparisons and Indenting

2

3p-5p

$105 $145

111W237A

Online Webcast, Internet

10/23/15

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

8

9a-5p

$249 $345

111W238A

Online Webcast, Internet

WEBCAST: Yellow Book Financial Audits

4

1 p - 4:30 p

$149 $199

111W239A

Online Webcast, Internet

10/26/15

WEBCAST: Form 990: A Comprehensive Approach to Accurate Preparation

8

10:30 a - 6:30 p

$249 $345

111W240A

Online Webcast, Internet

10/26/15

WEBCAST: IRS Disputes: Identifying Options for Your Client

4

1 p - 4:30 p

$149 $199

111W241A

Online Webcast, Internet

10/26/15

WEBCAST: Tax Planning Strategies for Small Businesses: Corporations, Partnerships, & LLCs

4

1 p - 4:30 p

$149 $199

111W242A

Online Webcast, Internet

10/27/15

WEBCAST: Payroll Taxes and 1099 Issues: Everything You Need to Know

8

9a-5p

$249 $345

111W243A

Online Webcast, Internet

10/28/15

WEBCAST: Excel for Accounting Professionals Session 7: Date Driven Workbooks and Concatenation

2

12:30 p - 2:30 p

$105 $145

111W244A

Online Webcast, Internet

10/28/15

WEBCAST: Excel for Accounting Professionals Session 8: Dynamic Headers, Mapping Tables and Error Check

2

3p-5p

$105 $145

111W245A

Online Webcast, Internet

10/29/15

WEBCAST: Risk, Cost, and Cash Management for Controllers and Financial Managers

4

1 p - 4:30 p

$149 $199

111W246A

Online Webcast, Internet

10/29/15

WEBCAST: The Most Common Financial Statement and Asset Fraud Schemes: How to Detect and Prevent Them

4

1 p - 4:30 p

$149 $199

111W247A

Online Webcast, Internet

10/30/15

WEBCAST: Capitalized Costs and Depreciation: Key Issues and Answer

4

9 a - 12:30 p

$149 $199

111W248A

Online Webcast, Internet

10/30/15

WEBCAST: Taxation Essentials of LLCs and Partnerships

8

9a-5p

$249 $345

111W249A

Online Webcast, Internet

10/16/15

10/21/15

10/23/15

52

STATEMENT

DATE

COURSE TITLE

CPE

TIME

MEMBER

EVENT ID

LOCATION

NON-MEM.

B USI N E SS & I N D US T RY WEBCAST: GASB Statement No. 68 Audit and Accounting Workshop

4

1p-5p

$149 $199

111W250A

Online Webcast, Internet

WEBCAST: Lean Management in a Lean Economy

2

1p-3p

$79 $79

17W039

Online Webcast, Internet

WEBCAST: Applying Ethics in the Real World

4

12 p - 3:30 p

$125 $125

17W040

Online Webcast, Internet

WEBCAST: Finally Fixing Turnover and Employment Engagement

1

1p-2p

$39 $39

17W042

Online Webcast, Internet

WEBCAST: Ethics, Critical Thinking and Fraud

4

8 a - 11:30 a

$125 $125

17W086

Online Webcast, Internet

AICPA Tax School: Tax Staff Essential - Week 3

40

8:30 a - 4 p

$1595 $1895

511002A

MACPA Columbia Center, Columbia

7/21/15

WEBCAST: Microsoft Excel: Data Analysis,New Table Features, and Pivot Table Enhancements

2

12 p - 2 p

$79 $79

17W048

Online Webcast, Internet

7/22/15

WEBCAST: Forensics and Fraud: Real World Issues & Answers

2

1p-3p

$79 $79

17W044

Online Webcast, Internet

7/27/15

WEBCAST: Workers Misclassification & Wage Theft: What Accountants, Controllers and CFO’s Need to Know

4

12 p - 4 p

$39 $39

17W045

Online Webcast, Internet

AICPA Tax School: Tax Staff Essentials - Week 2

40

8:30 a - 4 p

$1595 $1895

511001A

MACPA Columbia Center, Columbia

Financial Leaders Forum Series

24

8 a - 12 p

$1100 $1400

171009

,

7/30/15

Financial Leaders Forum: Make it Happen! The Art of Discipline and Getting Things Done

4

8 a - 12 p

$200 $250

171010

Handelman Learning Center, Columbia

7/30/15

WEBINAR: Master Coach and Mentor- Valuing Your Emotional Intelligence

1

9 a - 10 a

$39 $39

17W046

Online Webcast, Internet

WEBCAST: Controller’s Update: Today’s Latest Trends

4

1p-5p

$149 $199

111W124A

Online Webcast, Internet

WEBCAST: Adobe Acrobat Best Practices

2

10 a - 12 p

$79 $79

17W049

Online Webcast, Internet

8/11/15

WEBCAST: Ethics: It’s Not Just What You Do, But How You Do It!

4

9a-1p

$125 $125

17W081

Online Webcast, Internet

8/13/15

WEBCAST: Analyzing a Company’s Financial Statement

4

1 p - 4:30 p

$149 $199

111W139A

Online Webcast, Internet

8/17/15

WEBCAST: Financial Forecasting: Planning for Success

4

1 p - 4:40 p

$149 $199

111W143A

Online Webcast, Internet

8/18/15

WEBCAST: Excel Power User - Automating with Macros (Part 1)

2

8 a - 10 a

$79 $79

17W050

Online Webcast, Internet

8/20/15

Auditing ACH Payments Processing: What’s Really Important

4

8 a - 11:30 a

$150 $200

195002

MACPA Columbia Center, Columbia

WEBCAST: Accounting for Deferred Income Taxes

8

10:30 a - 6 p

$249 $345

11W074A

AACC: Network Security

4

2p-6p

$40 $50

140604

J. King’s (formerly Kaufmann’s), Gambrills

8/24/15

WEBCAST: Ethics for the Industry Accountant- Frank Ryan, CPA

4

1:30 p - 5 p

$125 $125

17W197

Online Webcast, Internet

8/26/15

Government Contractors and Indirect Cost Rates: Preparation and Surviving the Government Audit

8

8 a - 3:30 p

$295 $395

111032

TBD, ......

10/30/15

7/13/15

7/15/15

7/17/15

7/20/15

7/20/15

7/27/15

7/30/15

8/4/15

8/4/15

8/24/15

8/24/15

JANUARY JULY 2015 2013

Online Webcast, Internet

53

DATE

COURSE TITLE

CPE

TIME

MEMBER

EVENT ID

LOCATION

NON-MEM.

BUSINESS & INDUSTRY (CONT.)

Ethics: It’s Not Just What You Do, But How You Do It!

4

8 a - 11:30 a

$115 $215

111026

Mount Continuing Studies Center, Frederick

WEBINAR: Master Coach and Mentor- Valuing Your Emotional Intelligence

1

2p-3p

$39 $39

17W068

Online Webcast, Internet

WEBCAST: Controller’s Update: Today’s Latest Trends

4

1p-5p

$149 $199

111W170A

Online Webcast, Internet

9/8/15

WEBCAST: Microsoft Outlook and Word 2010: Productivity Tips and Tricks

2

3p-5p

$79 $79

17W051

Online Webcast, Internet

9/11/15

WEBCAST: Financial Forecasting: Planning for Success

4

9 a - 12:40 p

$149 $199

111W178A

Online Webcast, Internet

9/11/15

Transforming Your Role as Controller to Business Partner

8

8 a - 3:30 p

$295 $395

171016A

MACPA Columbia Center, Columbia

WEBCAST: Ethics, Critical Thinking and Fraud

4

12 p - 3:30 p

$125 $125

17W088

Online Webcast, Internet

9/16/15

The Eight Hour MBA: Key Concepts of Business Strategy

8

8 a - 3:30 p

$295 $395

110102

MACPA Columbia Center, Columbia

9/16/15

WEBCAST: Analyzing a Company’s Financial Statement

4

1 p - 4:30 p

$149 $199

111W182A

9/17/15

2015 GOVERNMENT CONTRACTORS’ CONFERENCE

8

8:30 a - 5 p

$255 $355

121008

University of MD University College The Inn & Conference Center, College Park

9/17/15

Financial Leaders Forum: Leadership from a Slightly Different Perspective

4

8 a - 12 p

$200 $250

171011

The Loyola Graduate Center, Timonium

9/17/15

WEBCAST: 2015 GOVERNMENT CONTRACTORS’ CONFERENCE

8

8:30 a - 5 p

$255 $355

17W153

LIVE- ONLINE WEBCAST, INTERNET

Communicating with Clients and Customers

4

8 a - 11:30 a

$150 $200

110103

The Loyola Graduate Center, Timonium

WEBCAST: The Eight Hour MBA

8

9a-5p

$245 $245

17W071

Online Webcast, Internet

9/22/15

WEBCAST: Microsoft Office 2007 Mastering the User Interface with Emphasis on Excel

2

1p-3p

$79 $79

17W052

Online Webcast, Internet

9/24/15

WEBCAST: Selling for CPAs: Using Your ProblemSolving Skills to Promote Profitable Business Growth

2

9 a - 11 a

$79 $79

17W073

Online Webcast, Internet

46th ANNUAL CHESAPEAKE TAX CONFERENCE

16

8a-5p

$285 $385

221000

Martin’s West, Baltimore

9/25/15

WEBCAST: Ethics: It’s Not Just What You Do, But How You Do It!

4

1p-5p

$125 $125

17W082

Online Webcast, Internet

10/2/15

Small - Medium Firm High Performance and an Appealing Quality of Life - The Imperatives for Achievement

4

8 a - 12 p

$75 $75

195000

MACPA Columbia Center, Columbia

Accounting and Auditing Current Developments

8

8 a - 3:30 p

$220 $320

111007

Loyola University Maryland Graduate Ctr Columbia Campus, Columbia

WEBCAST: Microsoft Excel: Data Analysis,New Table Features, and Pivot Table Enhancements

2

3p-5p

$79 $79

17W053

Online Webcast, Internet

WEBCAST: Controller’s Update: Today’s Latest Trends

4

1p-5p

$149 $199

111W213A

Online Webcast, Internet

10/8/15

WEBCAST: Finally Fixing Turnover and Employment Engagement

1

10 a - 11 a

$39 $39

17W077

Online Webcast, Internet

10/9/15

WEBCAST: Ethics: It’s Not Just What You Do, But How You Do It!

4

8 a - 12 p

$125 $125

17W083

Online Webcast, Internet

9/2/15

9/2/15

9/3/15

9/14/15

9/18/15

9/18/15

9/24/15

10/5/15

10/6/15

10/7/15

54

Online Webcast, Internet

STATEMENT

DATE

COURSE TITLE

CPE

TIME

MEMBER

EVENT ID

LOCATION

NON-MEM.

BUSINESS & INDUSTRY (CONT.) $0 $39

17W067

Online Webcast, Internet

1 p - 4:30 p

$149 $199

111W225A

Online Webcast, Internet

4

8 a - 11:30 a

$115 $215

111027

MACPA Columbia Center, Columbia

WEBCAST: Adobe Acrobat Best Practices

2

12 p - 2 p

$79 $79

17W054

Online Webcast, Internet

WEBCAST: Ethics for the Industry Accountant- Frank Ryan, CPA

4

12:30 p - 4 p

$125 $125

17W089

Online Webcast, Internet

Financial Forecasting: Planning for Success

4

1 p - 4:40 p

$149 $199

111W234A

Online Webcast, Internet

Digging Deeper with Data Analysis

8

8 a - 3:30 p

$295 $395

111230A

Introduction to the Accounting Requirements of Government Contracts

8

8 a - 3:30 p

$295 $395

111028

TBD, ......

WEBCAST: The Eight Hour MBA

8

8a-4p

$245 $245

17W080

Online Webcast, Internet

WEBCAST: Applying Ethics in the Real World

4

12 p - 3:30 p

$125 $125

17W040

Online Webcast, Internet

WEBCAST: Ethics, Critical Thinking and Fraud

4

8 a - 11:30 a

$125 $125

17W086

Online Webcast, Internet

8/11/15

WEBCAST: Ethics: It’s Not Just What You Do, But How You Do It!

4

9a-1p

$125 $125

17W081

Online Webcast, Internet

8/24/15

WEBCAST: Ethics for the Industry Accountant- Frank Ryan, CPA

4

1:30 p - 5 p

$125 $125

17W197

Online Webcast, Internet

Ethics: It’s Not Just What You Do, But How You Do It!

4

8 a - 11:30 a

$115 $215

111026

Mount Continuing Studies Center, Frederick

WEBCAST: Ethics, Critical Thinking and Fraud

4

12 p - 3:30 p

$125 $125

17W088

Online Webcast, Internet

9/25/15

WEBCAST: Ethics: It’s Not Just What You Do, But How You Do It!

4

1p-5p

$125 $125

17W082

Online Webcast, Internet

10/9/15

WEBCAST: Ethics: It’s Not Just What You Do, But How You Do It!

4

8 a - 12 p

$125 $125

17W083

Online Webcast, Internet

Ethics, Critical Thinking and Fraud

4

8 a - 11:30 a

$115 $215

111027

MACPA Columbia Center, Columbia

WEBCAST: Ethics for the Industry Accountant- Frank Ryan, CPA

4

12:30 p - 4 p

$125 $125

17W089

Online Webcast, Internet

8

8 a - 3:30 p

$295 $395

111024

The Loyola Graduate Center, Timonium

10/14/15

10/15/15

10/16/15

10/20/15

10/20/15

10/21/15

10/26/15

10/27/15

10/29/15

WEBCAST: Linkedin 101- Basics and Beyond

1

9 a - 10 a

WEBCAST: Analyzing a Company’s Financial Statement

4

Ethics, Critical Thinking and Fraud

MACPA Columbia Center, Columbia

ETH I C S 7/15/15

7/20/15

9/2/15

9/14/15

10/16/15

10/20/15

F IN A N C I A L P L AN N I N G 8/11/15

The Complete Guide to Preparing Forms 706 and 709

JANUARY JULY 2015 2013

55

DATE

COURSE TITLE

CPE

TIME

MEMBER

EVENT ID

LOCATION

NON-MEM.

FINANCIAL PLANNING (CONT.) A Practical Guide to Trusts

8

8 a - 3:30 p

$295 $395

111019

The Loyola Graduate Center, Timonium

The Complete Guide to Maryland Death Taxation

8

8 a - 3:30 p

$295 $395

111018

The Loyola Graduate Center, Timonium

How to Build a PFP Practice for Today and Tomorrow (PFP Study Group)

2

9 a - 11 a

$20 $100

182065

MACPA Towson Center, Towson

Asset Protection Strategies

8

8 a - 3:30 p

$295 $395

111023

The Loyola Graduate Center, Timonium

10/30/15

30TH ANNUAL ADVANCED PERSONAL FINANCIAL PLANNING CONFERENCE

8

8 a - 4:30 p

$320 $420

121007

Martin’s West, Baltimore

10/30/15

WEBCAST: 30TH ANNUAL ADVANCED PERSONAL FINANCIAL PLANNING CONFERENCE

8

10 a - 4:30 p

$320 $420

17W201

LIVE- ONLINE WEBCAST, INTERNET

2

1p-3p

$79 $79

17W044

Online Webcast, Internet

8/12/15

9/16/15

10/6/15

10/20/15

F RAU D & FOR E N S I C 7/22/15

WEBCAST: Forensics and Fraud: Real World Issues & Answers

GOV ERN M E N T / N O T F O R P R O F IT 6/29/15

AICPA’s Annual Update: Top Governmental and Notfor-Profit Accounting and Auditing Issues Facing CPAs

8

8 a - 3:30 p

$295 $395

111241A

MACPA Columbia Center, Columbia

8/20/15

Auditing ACH Payments Processing: What’s Really Important

4

8 a - 11:30 a

$150 $200

195002

MACPA Columbia Center, Columbia

9/30/15

Applying the Uniform Guidance for Federal Awards in Your Single Audits

8

8 a - 3:30 p

$295 $395

111236A

10/6/15

How to Build a PFP Practice for Today and Tomorrow (PFP Study Group)

2

9 a - 11 a

$20 $100

182065

Governmental Accounting and Reporting

8

8 a - 3:30 p

$295 $395

111225A

10/16/15

Johns Hopkins University Montgomery County Campus, Rockville MACPA Towson Center, Towson Johns Hopkins University Montgomery County Campus, Rockville

GOV ERN M E N T C O N T R AC T I N G 8/26/15

Government Contractors and Indirect Cost Rates: Preparation and Surviving the Government Audit

8

8 a - 3:30 p

$295 $395

111032

TBD, ......

9/17/15

2015 GOVERNMENT CONTRACTORS’ CONFERENCE

8

8:30 a - 5 p

$255 $355

121008

University of MD University College The Inn & Conference Center, College Park

9/17/15

WEBCAST: 2015 GOVERNMENT CONTRACTORS’ CONFERENCE

8

8:30 a - 5 p

$255 $355

17W153

LIVE- ONLINE WEBCAST, INTERNET

10/15/15

Business Systems Rule and the Accounting System Passing the Government’s System Review

8

8 a - 3:30 a

$295 $395

111029

TBD, ......

56

STATEMENT

DATE

COURSE TITLE

CPE

TIME

MEMBER

EVENT ID

LOCATION

NON-MEM.

M ANAG E M EN T & L E AD E R S H I P WEBCAST: Lean Management in a Lean Economy

2

1p-3p

$79 $79

17W039

Online Webcast, Internet

7/15/15

WEBCAST: Risk, Cost, and Cash Management for Controllers and Financial Managers

4

1 p - 4:30 p

$149 $199

111W114A

Online Webcast, Internet

7/17/15

WEBCAST: Finally Fixing Turnover and Employment Engagement

1

1p-2p

$39 $39

17W042

Online Webcast, Internet

7/22/15

WEBCAST: Forensics and Fraud: Real World Issues & Answers

2

1p-3p

$79 $79

17W044

Online Webcast, Internet

7/28/15

NYPN: Keep Calm and Network - Followed by Orioles Social Event

1

5p-6p

$0 $0

192001

Baltimore Business Journal, Baltimore

7/28/15

Internal and External Succession Planning: Getting it right for firms of 4-40

4

8 a - 12 p

$75 $75

195003

MACPA Towson Center, Towson

7/30/15

Financial Leaders Forum: Make it Happen! The Art of Discipline and Getting Things Done

4

8 a - 12 p

$200 $250

171010

Handelman Learning Center, Columbia

7/30/15

WEBINAR: Master Coach and Mentor- Valuing Your Emotional Intelligence

1

9 a - 10 a

$39 $39

17W046

Online Webcast, Internet

8/3/15

WEBCAST: High Performance Time Management: Boosting Your Personal Energy

2

10:30 a - 12:30 p

$79 $79

17W059

Online Webcast, Internet

WEBCAST: Financial Leadership Unleashed

1

3p-4p

$39 $39

17W060

Online Webcast, Internet

WEBCAST: Giraffes of Technology: The Making of the 21st Century Leader

2

11 a - 1 p

$79 $79

17W062

Online Webcast, Internet

WEBCAST: Lean Management in a Lean Economy

2

9 a - 11 a

$79 $79

17W063

Online Webcast, Internet

WEBCAST: Risk, Cost, and Cash Management for Controllers and Financial Managers

4

1 p - 4:30 p

$149 $199

111W152A

Online Webcast, Internet

AACC: Network Security

4

2p-6p

$40 $50

140604

J. King’s (formerly Kaufmann’s), Gambrills

8/25/15

WEBCAST: Slaying the Energy Vampires - And Boosting Your Performance

2

2p-4p

$79 $79

17W064

Online Webcast, Internet

8/28/15

WEBCAST: Seven Secrets of Successful Business Communication

4

9a-1p

$125 $125

17W065

Online Webcast, Internet

9/2/15

WEBINAR: Master Coach and Mentor- Valuing Your Emotional Intelligence

1

2p-3p

$39 $39

17W068

Online Webcast, Internet

9/16/15

The Eight Hour MBA: Key Concepts of Business Strategy

8

8 a - 3:30 p

$295 $395

110102

MACPA Columbia Center, Columbia

WEBCAST: Transitions to Leadership

3

12 p - 3 p

$105 $105

17W070

Online Webcast, Internet

Financial Leaders Forum: Leadership from a Slightly Different Perspective

4

8 a - 12 p

$200 $250

171011

The Loyola Graduate Center, Timonium

Communicating with Clients and Customers

4

8 a - 11:30 a

$150 $200

110103

The Loyola Graduate Center, Timonium

WEBCAST: The Eight Hour MBA

8

9a-5p

$245 $245

17W071

Online Webcast, Internet

2015 Women to Watch Awards Breakfast

1

8:30 a - 11 a

$45 $45

191016

The Hotel at Arundel Preserve, Hanover

WEBCAST: Risk, Cost, and Cash Management for Controllers and Financial Managers

4

10:30 a - 2:30 p

$149 $199

111W189A

7/13/15

8/5/15

8/12/15

8/17/15

8/21/15

8/24/15

9/16/15

9/17/15

9/18/15

9/18/15

9/18/15

9/21/15

JANUARY JULY 2015 2013

Online Webcast, Internet

57

DATE

COURSE TITLE

CPE

TIME

MEMBER

EVENT ID

LOCATION

NON-MEM.

MANAGEMENT & LEADERSHIP (CONT.) 9/21/15

WEBCAST: Seven Secrets of Successful Business Communication

4

1p-5p

$125 $125

17W072

Online Webcast, Internet

9/24/15

WEBCAST: Selling for CPAs: Using Your ProblemSolving Skills to Promote Profitable Business Growth

2

9 a - 11 a

$79 $79

17W073

Online Webcast, Internet

10/1/15

WEBCAST: Slaying the Energy Vampires - And Boosting Your Performance

2

9 a - 11 a

$79 $79

17W075

Online Webcast, Internet

10/2/15

Small - Medium Firm High Performance and an Appealing Quality of Life - The Imperatives for Achievement

4

8 a - 12 p

$75 $75

195000

MACPA Columbia Center, Columbia

10/6/15

How to Build a PFP Practice for Today and Tomorrow (PFP Study Group)

2

9 a - 11 a

$20 $100

182065

MACPA Towson Center, Towson

10/8/15

WEBCAST: Finally Fixing Turnover and Employment Engagement

1

10 a - 11 a

$39 $39

17W077

Online Webcast, Internet

WEBCAST: Get out of the Casket and up to the Podium

2

3p-5p

$79 $79

17W076

Online Webcast, Internet

2015 PRACTITIONERS’ CONFERENCE

8

8 a - 4:30 p

$210 $310

121010

Martin’s West, Baltimore

WEBCAST: 2015 PRACTITIONERS’ CONFERENCE

8

8 a - 4:30 p

$210 $310

17W200

LIVE- ONLINE WEBCAST, INTERNET

10/23/15

ESC: The Future of Accounting: Professional Issues Update - Fall

4

8:30 a - 12 p

$0 $250

140102

Salisbury University Commons Bldg., Salisbury

10/26/15

WEBCAST: Giraffes of Technology: The Making of the 21st Century Leader

2

1p-3p

$79 $79

17W079

Online Webcast, Internet

10/29/15

WEBCAST: Risk, Cost, and Cash Management for Controllers and Financial Managers

4

1 p - 4:30 p

$149 $199

111W246A

Online Webcast, Internet

WEBCAST: The Eight Hour MBA

8

8a-4p

$245 $245

17W080

Online Webcast, Internet

10/30/15

30TH ANNUAL ADVANCED PERSONAL FINANCIAL PLANNING CONFERENCE

8

8 a - 4:30 p

$320 $420

121007

Martin’s West, Baltimore

10/30/15

WEBCAST: 30TH ANNUAL ADVANCED PERSONAL FINANCIAL PLANNING CONFERENCE

8

10 a - 4:30 p

$320 $420

17W201

LIVE- ONLINE WEBCAST, INTERNET

11/2/15

WMC: The Future of Accounting: Professional Issues Update - Fall

4

8:30 a - 12 p

$0 $250

140103

Penn Alps Restaurant & Craft Shop, Grantsville

11/3/15

CMC: The Future of Accounting: Professional Issues Update - Fall

4

8:30 a - 12 p

$0 $250

140151

Stevenson Univ. - Rockland Ctr. Hall, Owings Mills

11/9/15

MMC: The Future of Accounting: Professional Issues Update - Fall

4

8:30 a - 12 p

$0 $250

140105

Mount Continuing Studies Center, Frederick

11/13/15

NEC: The Future of Accounting: Professional Issues Update - Fall

4

8:30 a - 12 p

$0 $250

140106

University Center - formerly HEAT Ctr, Aberdeen

11/13/15

Financial Leaders Forum: Mental Conditioning Methods & Strategies for Executive Excellence

4

8 a - 12 p

$200 $250

171012

MACPA Columbia Center, Columbia

11/20/15

WEBCAST: Risk, Cost, and Cash Management for Controllers and Financial Managers

4

1 p - 4:30 p

$149 $199

111W277A

11/23/15

CMC: The Future of Accounting: Professional Issues Update - Fall

4

8:30 a - 12 p

$0 $250

140108

Ten Oaks Ballroom & Conference Center, Clarksville

11/24/15

SMC: The Future of Accounting: Professional Issues Update - Fall

4

8:30 a - 12 p

$0 $250

140104

Waldorf Jaycee Community Ctr, Waldorf

10/12/15

10/21/15

10/21/15

10/29/15

58

Online Webcast, Internet

STATEMENT

DATE

COURSE TITLE

CPE

TIME

MEMBER

EVENT ID

LOCATION

NON-MEM.

S PEC I A L I ZE D K N O WL E D G E WEBCAST: Making the Best of Bad - Situations Part 2

2

9 a - 11 a

$79 $79

17W041

Online Webcast, Internet

WEBCAST: Making the Best of Bad - Situations Part 3

2

9 a - 11 a

$79 $79

17W043

Online Webcast, Internet

7/28/15

Internal and External Succession Planning: Getting it right for firms of 4-40

4

8 a - 12 p

$75 $75

195003

MACPA Towson Center, Towson

8/18/15

WEBCAST: Excel Power User - Automating with Macros (Part 1)

2

8 a - 10 a

$79 $79

17W050

Online Webcast, Internet

9/21/15

WEBCAST: BLI Thought Leader Series: Change is on the Wind: Managing Change for a New Landscape” with Cheryl Duvall

4

MSOD”

$4 $9 a -p12:30

195

295

9/21/15

BLI Thought Leader Series: Change is on the Wind: Managing Change for a New Landscape” with Cheryl Duvall

4

MSOD”

$4 $9 a -p12:30

195

295

10/23/15

ESC: The Future of Accounting: Professional Issues Update - Fall

4

8:30 a - 12 p

$0 $250

140102

Salisbury University Commons Bldg., Salisbury

10/30/15

30TH ANNUAL ADVANCED PERSONAL FINANCIAL PLANNING CONFERENCE

8

8 a - 4:30 p

$320 $420

121007

Martin’s West, Baltimore

10/30/15

WEBCAST: 30TH ANNUAL ADVANCED PERSONAL FINANCIAL PLANNING CONFERENCE

8

10 a - 4:30 p

$320 $420

17W201

LIVE- ONLINE WEBCAST, INTERNET

AICPA Tax School: Tax Staff Essentials - Week 1

40

8:30 a - 4 p

$1595 $1895

511000A

MACPA Columbia Center, Columbia

7/14/15

WEBCAST: Form 990: A Comprehensive Approach to Accurate Preparation

8

9a-5p

$249 $345

111W112A

Online Webcast, Internet

7/15/15

WEBCAST: The CPA’s Role in Buying or Selling a Business

4

1p-5p

$149 $199

111W113A

Online Webcast, Internet

WEBCAST: Making the Best of Bad - Situations Part 2

2

9 a - 11 a

$79 $79

17W041

Online Webcast, Internet

7/17/15

WEBCAST: Taxation Essentials of LLCs and Partnerships

8

9a-5p

$249 $345

111W116A

Online Webcast, Internet

7/20/15

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

8

10:30 a - 6:30 p

$249 $345

11W078A

Online Webcast, Internet

AACC: Estate Planning

4

2p-6p

$40 $50

140605

AICPA Tax School: Tax Staff Essential - Week 3

40

8:30 a - 4 p

$1595 $1895

511002A

MACPA Columbia Center, Columbia

WEBCAST: Making the Best of Bad - Situations Part 3

2

9 a - 11 a

$79 $79

17W043

Online Webcast, Internet

AICPA Tax School: Tax Staff Essentials - Week 2

40

8:30 a - 4 p

$1595 $1895

511001A

MACPA Columbia Center, Columbia

7/28/15

WEBCAST: Tax Planning Strategies for Small Businesses: Corporations Partnerships, & LLCs

4

1 p - 4:30 p

$149 $199

11W092A

Online Webcast, Internet

7/30/15

WEBCAST: Health Care Reform Act: Critical Tax and Insurance Ramifications

4

1 p - 4:30 p

$149 $199

111W120A

Online Webcast, Internet

8/6/15

WEBCAST: The CPA’s Role in Buying or Selling a Business

4

1p-5p

$149 $199

111W128A

Online Webcast, Internet

7/16/15

7/21/15

TAX 7/13/15

7/16/15

7/20/15

7/20/15

7/21/15

7/27/15

JULY JANUARY 2015 2013

J. King’s (formerly Kaufmann’s), Gambrills

59

DATE

COURSE TITLE

CPE

TIME

MEMBER

EVENT ID

LOCATION

NON-MEM.

TAX (CONT.) 8/7/15

WEBCAST: Construction Contractors: Accounting, Auditing, and Tax

8

9a-4p

$249 $345

111W131A

Online Webcast, Internet

8/10/15

WEBCAST: Payroll Taxes and 1099 Issues: Everything You Need to Know

8

10:30 a - 6:30 p

$249 $345

111W132A

Online Webcast, Internet

8/10/15

WEBCAST: Health Care Reform Act: Critical Tax and Insurance Ramifications

4

1 p - 4:30 p

$149 $199

111W133A

Online Webcast, Internet

The Complete Guide to Preparing Forms 706 and 709

8

8 a - 3:30 p

$295 $395

111024

WEBCAST: Form 990: A Comprehensive Approach to Accurate Preparation

8

9a-5p

$249 $345

111W135A

A Practical Guide to Trusts

8

8 a - 3:30 p

$295 $395

111019

8/18/15

WEBCAST: Social Security and Medicare: Maximizing Retirement Benefits

4

1 p - 4:40 p

$149 $199

111W146A

Online Webcast, Internet

8/20/15

WEBCAST: Capitalized Costs and Depreciation: Key Issues and Answers

4

1 p - 4:30 p

$149 $199

111W148A

Online Webcast, Internet

8/21/15

WEBCAST: Smart Tax Planning Strategies for Individuals

4

1 p - 4:30 p

$149 $199

111W151A

Online Webcast, Internet

8/21/15

WEBCAST: Smart Tax Planning Strategies for Individuals

4

1 p - 4:30 p

$149 $199

11W089A

Online Webcast, Internet

8/24/15

WEBCAST: IRS Disputes: Identifying Options for Your Client

4

1 p - 4:30 p

$149 $199

111W154A

Online Webcast, Internet

8/25/15

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

8

9a-5p

$249 $345

111W156A

Online Webcast, Internet

8/28/15

WEBCAST: Tax Planning Strategies for Small Businesses: Corporations, Partnerships, & LLCs

4

1 p - 4:30 p

$149 $199

111W163A

Online Webcast, Internet

8/31/15

WEBCAST: Taxation Essentials of LLCs and Partnerships

8

10:30 a - 6:30 p

$249 $345

111W165A

Online Webcast, Internet

9/1/15

WEBCAST: Social Security and Medicare: Maximizing Retirement Benefits

4

1 p - 4:40 p

$149 $199

111W167A

Online Webcast, Internet

9/2/15

WEBCAST: The CPA’s Role in Buying or Selling a Business

4

1p-5p

$149 $199

111W168A

Online Webcast, Internet

9/10/15

WEBCAST: Health Care Reform Act: Critical Tax and Insurance Ramifications

4

1 p - 4:30 p

$149 $199

111W175A

Online Webcast, Internet

The Complete Guide to Maryland Death Taxation

8

8 a - 3:30 p

$295 $395

111018

9/18/15

WEBCAST: IRS Disputes: Identifying Options for Your Client

4

1 p - 4:30 p

$149 $199

111W186A

Online Webcast, Internet

9/18/15

WEBCAST: Tax Planning Strategies for Small Businesses: Corporations, Partnerships, & LLCs

4

1 p - 4:30 p

$149 $199

111W187A

Online Webcast, Internet

9/22/15

WEBCAST: Form 990: A Comprehensive Approach to Accurate Preparation

8

9a-5p

$249 $345

111W193A

Online Webcast, Internet

9/23/15

WEBCAST: Capitalized Costs and Depreciation: Key Issues and Answers

4

1 p - 4:30 p

$149 $199

111W195A

Online Webcast, Internet

9/24/15

WEBCAST: Smart Tax Planning Strategies for Individuals

4

1 p - 4:30 p

$149 $199

111W196A

Online Webcast, Internet

46th ANNUAL CHESAPEAKE TAX CONFERENCE

16

8a-5p

$285 $385

221000

Martin’s West, Baltimore

8/11/15

8/11/15

8/12/15

9/16/15

9/24/15

60

The Loyola Graduate Center, Timonium Online Webcast, Internet The Loyola Graduate Center, Timonium

The Loyola Graduate Center, Timonium

STATEMENT

DATE

COURSE TITLE

CPE

TIME

MEMBER

EVENT ID

LOCATION

NON-MEM.

TAX (CONT.) 9/25/15

WEBCAST: Taxation Essentials of LLCs and Partnerships

8

9a-5p

$249 $345

111W199A

Online Webcast, Internet

9/28/15

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

8

10:30 a - 6:30 p

$249 $345

111W200A

Online Webcast, Internet

9/29/15

WEBCAST: Payroll Taxes and 1099 Issues: Everything You Need to Know

8

9a-5p

$249 $345

111W202A

Online Webcast, Internet

10/1/15

WEBCAST: The CPA’s Role in Buying or Selling a Business

4

1p-5p

$149 $199

111W205A

Online Webcast, Internet

10/9/15

WEBCAST: Construction Contractors: Accounting, Auditing, and Tax

8

9a-4p

$249 $345

111W216A

Online Webcast, Internet

WEBCAST: Health Care Reform Act: Critical Tax and Insurance Ramifications

4

1 p - 4:30 p

$149 $199

111W223A

Online Webcast, Internet

Asset Protection Strategies

8

8 a - 3:30 p

$295 $395

111023

10/20/15

WEBCAST: Social Security and Medicare: Maximizing Retirement Benefits

4

1 p - 4:40 p

$149 $199

111W232A

Online Webcast, Internet

10/22/15

WEBCAST: Smart Tax Planning Strategies for Individuals

4

1 p - 4:30 p

$149 $199

111W236A

Online Webcast, Internet

10/23/15

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

8

9a-5p

$249 $345

111W238A

Online Webcast, Internet

10/26/15

WEBCAST: Form 990: A Comprehensive Approach to Accurate Preparation

8

10:30 a - 6:30 p

$249 $345

111W240A

Online Webcast, Internet

10/26/15

WEBCAST: IRS Disputes: Identifying Options for Your Client

4

1 p - 4:30 p

$149 $199

111W241A

Online Webcast, Internet

10/26/15

WEBCAST: Tax Planning Strategies for Small Businesses: Corporations, Partnerships, & LLCs

4

1 p - 4:30 p

$149 $199

111W242A

Online Webcast, Internet

10/27/15

WEBCAST: Payroll Taxes and 1099 Issues: Everything You Need to Know

8

9a-5p

$249 $345

111W243A

Online Webcast, Internet

10/28/15

Form 990: A Comprehensive Approach to Accurate Preparation

8

8 a - 3:30 p

$295 $395

111229A

10/30/15

Don Farmer’s 2015 Corporate/Business Income Tax Workshop

8

8:30 a - 4:30 p

$295 $395

111000

Martin’s West, Baltimore

10/30/15

WEBCAST: Capitalized Costs and Depreciation: Key Issues and Answer

4

9 a - 12:30 p

$149 $199

111W248A

Online Webcast, Internet

10/30/15

WEBCAST: Taxation Essentials of LLCs and Partnerships

8

9a-5p

$249 $345

111W249A

Online Webcast, Internet

10/30/15

30TH ANNUAL ADVANCED PERSONAL FINANCIAL PLANNING CONFERENCE

8

8 a - 4:30 p

$320 $420

121007

Martin’s West, Baltimore

10/30/15

WEBCAST: 30TH ANNUAL ADVANCED PERSONAL FINANCIAL PLANNING CONFERENCE

8

10 a - 4:30 p

$320 $420

17W201

LIVE- ONLINE WEBCAST, INTERNET

10/14/15

10/20/15

The Loyola Graduate Center, Timonium

Johns Hopkins University Montgomery County Campus, Rockville

TECH N OL OG Y 6/23/15

Excel Data Analysis Techniques and Business Graphics

8

8 a - 3:30 p

$330 $480

130039

MACPA Columbia Center, Columbia

6/23/15

WEBCAST: The Business Learning Institute CPA Summit

7

8a-4p

$295 $395

17W074

LIVE- ONLINE WEBCAST, INTERNET

JANUARY JULY 2015 2013

61

46TH ANNUAL

C O N F E R E N C E

September 24-25

A yeAr of chAnges in 2 dAys Every year, the Chesapeake Tax Conference offers tax CPAs a robust look at the new changes and issues affecting tax accounting. The event features topics related to federal and state taxation, as well as specialty topics.

Martin’s West | Baltimore | Event ID: 221000 | macpa.org/ChesapeakeTax

62

STATEMENT

DATE

COURSE TITLE

CPE

TIME

MEMBER

EVENT ID

LOCATION

NON-MEM.

TECHNOLOGY (CONT.)

The Business Learning Institute CPA Summit

7

8a-4p

$295 $395

191008

Martin’s West, Baltimore

WEBCAST: Microsoft Office 2007 Mastering the User Interface with Emphasis on Excel

2

9 a - 11 a

$79 $79

17W047

Online Webcast, Internet

Advanced Techniques for QuickBooks 2015 Users

4

8 a - 11:30 a

$240 $290

130200

MACPA Columbia Center, Columbia

7/9/15

Adobe Acrobat Security, Forms, and Best Features for CPAs

8

8 a - 3:30 p

$330 $480

130210

MACPA Columbia Center, Columbia

7/10/15

Excel Advanced Productivity Features for CPAs Functions, Data Analysis, Macro Recorder and Tips

8

8 a - 3:30 p

$330 $480

130211

MACPA Columbia Center, Columbia

7/21/15

WEBCAST: Microsoft Excel: Data Analysis,New Table Features, and Pivot Table Enhancements

2

12 p - 2 p

$79 $79

17W048

Online Webcast, Internet

8/3/15

WEBCAST: Excel for Accounting Professionals Session 1: Tables and Named References

2

12:30 p - 2:30 p

$105 $145

111W122A

Online Webcast, Internet

WEBCAST: Adobe Acrobat Best Practices

2

10 a - 12 p

$79 $79

17W049

Online Webcast, Internet

8/5/15

WEBCAST: Excel for Accounting Professionals Session 3: Workbook Design Principles and Organization

2

12:30 p - 2:30 p

$105 $145

111W125A

Online Webcast, Internet

8/5/15

WEBCAST: Excel for Accounting Professionals Session 4: Conditional Summing and Lookups

2

3p-5p

$105 $145

111W127A

Online Webcast, Internet

QuickBooks for Contractors - 2015 Edition

8

8 a - 3:30 p

$330 $480

130201

8/26/15

WEBCAST: Excel for Accounting Professionals Session 5: Error Trapping and Improving Lookups

2

12:30 p - 2:30 p

$105 $145

111W157A

Online Webcast, Internet

8/26/15

WEBCAST: Excel for Accounting Professionals Session 6: List Comparisons and Indenting

2

3p-5p

$105 $145

111W159A

Online Webcast, Internet

8/27/15

WEBCAST: Excel for Accounting Professionals Session 7: Date Driven Workbooks and Concatenation

2

12:30 p - 2:30 p

$105 $145

111W160A

Online Webcast, Internet

8/27/15

WEBCAST: Excel for Accounting Professionals Session 8: Dynamic Headers, Mapping Tables and Error Check

2

3p-5p

$105 $145

111W161A

Online Webcast, Internet

9/1/15

Excel Pivot Tables in-depth, PowerPivot, and new Data Visualization Features

8

8 a - 3:30 p

$330 $480

130212

MACPA Columbia Center, Columbia

Advanced Techniques for QuickBooks 2015 Users

4

8 a - 11:30 a

$240 $290

130202

MACPA Columbia Center, Columbia

9/8/15

WEBCAST: Microsoft Outlook and Word 2010: Productivity Tips and Tricks

2

3p-5p

$79 $79

17W051

Online Webcast, Internet

9/17/15

Excel Advanced Productivity Features for CPAs Functions, Data Analysis, Macro Recorder and Tips

8

8 a - 3:30 p

$330 $480

130213

MACPA Columbia Center, Columbia

9/22/15

Microsoft Office 2013 New Productivity Features for CPAs: Excel, Outlook, Word, PowerPoint, OneNote

8

8 a - 3:30 p

$330 $480

130214

MACPA Columbia Center, Columbia

9/22/15

WEBCAST: Microsoft Office 2007 Mastering the User Interface with Emphasis on Excel

2

1p-3p

$79 $79

17W052

Online Webcast, Internet

9/24/15

Adobe Acrobat Security, Forms, and Best Features for CPAs

8

8 a - 3:30 p

$330 $480

130215

MACPA Columbia Center, Columbia

10/5/15

WEBCAST: Excel for Accounting Professionals Session 1: Tables and Named References

2

12:30 p - 2:30 p

$105 $145

111W208A

Online Webcast, Internet

10/5/15

WEBCAST: Excel for Accounting Professionals Session 2: Data Validation and Conditional Formatting

2

3p-5p

$105 $145

111W210A

Online Webcast, Internet

6/23/15

7/2/15

7/8/15

8/4/15

8/12/15

9/8/15

JANUARY JULY 2015 2013

MACPA Columbia Center, Columbia

63

With Art Werner, J.D., MST

Win the tax season race.

1040 Fast Track is the ideal preparation for the upcoming tax season rush. This extensive interactive seminar covers changes in individual tax law. Attendees are provided with an 800+ page manual written by full-time practitioners and a two-hour IRS self-study course, as well as dozens of other resources for their best tax season yet.

Dec 17-18, 2015 Columbia Event ID: 211001

Jan 7-8, 2016 Timonium Event ID: 211002

Jan 21-22, 2016 Rockville Event ID: 211003

macpa.org/1040FastTrack 64

STATEMENT

DATE

COURSE TITLE

CPE

TIME

MEMBER

EVENT ID

LOCATION

NON-MEM.

TECHNOLOGY (CONT.) 10/6/15

WEBCAST: Microsoft Excel: Data Analysis,New Table Features, and Pivot Table Enhancements

2

3p-5p

$79 $79

17W053

Online Webcast, Internet

10/7/15

WEBCAST: Excel for Accounting Professionals Session 3: Workbook Design Principles and Organization

2

12:30 p - 2:30 p

$105 $145

111W212A

Online Webcast, Internet

10/7/15

WEBCAST: Excel for Accounting Professionals Session 4: Conditional Summing and Lookups

2

3p-5p

$105 $145

111W214A

Online Webcast, Internet

WEBCAST: Adobe Acrobat Best Practices

2

12 p - 2 p

$79 $79

17W054

Online Webcast, Internet

10/21/15

Excel Advanced Productivity Features for CPAs Functions, Data Analysis, Macro Recorder and Tips

8

8 a - 3:30 p

$330 $480

130216

MACPA Columbia Center, Columbia

10/22/15

WEBCAST: Excel for Accounting Professionals Session 5: Error Trapping and Improving Lookups

2

12:30 p - 2:30 p

$105 $145

111W235A

Online Webcast, Internet

10/22/15

WEBCAST: Excel for Accounting Professionals Session 6: List Comparisons and Indenting

2

3p-5p

$105 $145

111W237A

Online Webcast, Internet

10/23/15

ESC: The Future of Accounting: Professional Issues Update - Fall

4

8:30 a - 12 p

$0 $250

140102

10/28/15

WEBCAST: Excel for Accounting Professionals Session 7: Date Driven Workbooks and Concatenation

2

12:30 p - 2:30 p

$105 $145

111W244A

Online Webcast, Internet

10/28/15

WEBCAST: Excel for Accounting Professionals Session 8: Dynamic Headers, Mapping Tables and Error Check

2

3p-5p

$105 $145

111W245A

Online Webcast, Internet

10/20/15

JULY 2015 2013 JANUARY

Salisbury University Commons Bldg., Salisbury

65

MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS Dulaney Center II | 901 Dulaney Valley Road, Suite 800 Towson, MD 21204 | www.macpa.org 410. 296.6250 | Fax: 410.296.8713

Learn the skill of anticipation.

Watch the Product Demo at BLIonline.org/AO

“Identifying future trends and seizing the opportunities in the present is the key to our success – and it’s a skill we can learn.”

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