MACPA Statement // July 2017

STATEMENT MACPA’S

J U LY 2 0 1 7

New MACPA Chair Ken Kelly exudes ‘can-do’ attitude Page 4

ALSO INSIDE Meet your 2017-18 MACPA Board of Directors

Page 6

Are you doing enough to protect your data? Page 32 Flexibility and appreciation are key to keeping top-level women engaged Page 34

Maryland Association of Certified Public Accountants, Inc.

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CONTENTS July 2017 | Maryland Association of Certified Public Accountants, Inc.

CHAIR’S COLUMN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 FEATURES New MACPA Chair Ken Kelly exudes ‘can-do’ attitude . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Meet your 2017-18 MACPA Board of Directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

DEPARTMENTS Business & Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 News & Views . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Public Practice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 High-Tech Solutions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30 Diversity & Inclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 CPA Candidates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 Young Professional Council . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38

MEMBER NOTES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 CLASSIFIEDS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 UPCOMING EVENTS & COURSES. . . . . . . . . . . . . . . . . . . . . . . . . . 42 Debbie Zizwarek debbie@macpa.org

Emily Trott emily@macpa.org

TECHNICAL SERVICES

Amy Stumme amy@macpa.org

Ryan Wey ryan@macpa.org

Cora Edwards cora@macpa.org

Rebecca Zimmerman becca@macpa.org

Andrew Page, CPA

COMMUNICATIONS

MaryBeth Halpern marybeth@macpa.org

2016-2017 BOARD OF DIRECTORS

MACPA EXECUTIVE DIRECTOR

OFFICERS

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

ADMINISTRATION Becky Conley becky@macpa.org

Edith Orenstein edith@macpa.org Bill Sheridan bill@macpa.org

PROFESSIONAL DEVELOPMENT Natalie Atonakas natalie@macpa.org

Kenneth Kelly, CPA, CGMA Chair

Pamela C. Devine pam@macpa.org

Samantha Bowling, CPA, CGMA Vice Chair

Chris Dougherty chrisd@macpa.org

Ray Speciale, Esq., CPA Secretary/Treasurer

MEMBER SERVICES

Amy Puente amyp@macpa.org

Lisa Cines, CPA Immediate Past Chair

Lauren Baker lauren@macpa.org

Laura Dorsey-Shaner laura@macpa.org

DIRECTORS

Rebekah Brown, CPA rebekah@macpa.org

Terri Smith terri@macpa.org

Christina Aspell, CPA

PRODUCT DEVELOPMENT

Jennifer Stevens jennifer@macpa.org

Avonette Blanding, CPA

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

Akesha Brown akesha@macpa.org

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Dee Sullivan dee@macpa.org

Raj Bhaskar Wallace Boston, Ed.D., CPA, CGMA, CMA

Mark Cissell, CPA Robert Jirsa, CPA Keith Parker, CPA

SENIOR STAFF

MACPA DEPUTY EXECUTIVE DIRECTOR Jacqueline E. G. Brown jackie@macpa.org DIRECTOR OF FINANCE AND ADMINISTRATION Skip Falatko, CPA skip@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: AmyP@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. 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. The Statement is published four times a year by the Maryland Association of Certified Public Accountants, Inc. Bill Sheridan, Editor Amy Moran, Advertising Sales

CHAIR’S COLUMN OUR PROFESSION ISN’T FUTURE-READY. THE MACPA IS TRYING TO CHANGE THAT BY KEN KELLY, CPA, CGMA

CONSULTANT, KK ADVISORY, LLC

So you think you’re future-ready? Then it’s time to think again. In 2015, the folks at CPA.com (the technology arm of the American Institute of CPAs) released a study called Welcome to the Fast Future. It was a scorecard of sorts that gauged the future-readiness of our profession … and we scored really, really low. Just 8 percent of the CPAs surveyed said the profession is ready to embrace an increasingly chaotic and transformative future. That’s a woeful score in any era. Today, though, it’s close to an extinction-level event, for a couple of reasons. First, another 2015 study from The Sleeter Group set out to find the top reasons why small and mid-size businesses leave their CPAs. The top reason: Because their CPAs provided them with reactive services instead of proactive advice. In essence, the study found that our clients want us to be future-ready, and they’ll leave us if we’re not. This also applies for us in corporate America. If we as CPAs and CGMAs do not offer proactive decision-making advice to the C suite, they will be looking for others that will. Second, the coming tsunami of automation is threatening to remake our profession. A recent Oxford University study tried to gauge the odds that certain occupations would be completely automated within the next 20 years. Among the findings: Tax preparation comes in at nearly 99 percent, while accounting and auditing sits at 93.5 percent. In a separate report, a Wharton School of Business expert says 47 percent of the jobs in all developed nations will disappear in the next 25 years — that’s blue-collar and white-collar jobs. In essence, machines will be doing many of the tasks that we’ve been trained for and have spent much of our careers doing.

That means our hope of remaining relevant to our clients and companies going forward lies in our ability to learn new skills. Those skills will be things like strategic and critical thinking, communication, inspiring and motivating others, collaboration, and perhaps most important, anticipation — the ability to spot future trends before they arrive and position our organizations to take advantage of them early. These are new skills for a new era. Ed Hess, a professor at the Darden Graduate School of Business, says we need a new definition of the word “smart.” Back in the day, Hess writes, being smart meant making the fewest mistakes and getting the highest test scores. Not anymore. No human can hope to outperform artificial intelligence that almost never makes mistakes. “What is needed is a new definition of being smart, one that promotes higher levels of human thinking and emotional engagement,” Hess writes. “The new smart will be determined not by what or how you know but by the quality of your thinking, listening, relating, collaborating, and learning. Quantity is replaced by quality. And that shift will enable us to focus on the hard work of taking our cognitive and emotional skills to a much higher level.” Thankfully, there are some folks who are working to make us all much smarter, according to that definition. • There’s Daniel Burrus. One of the world’s most acclaimed futurists, Burrus has created a learning platform called The Anticipatory Organization that teaches us how to anticipate future trends and apply them to our own occupations. With the help of the MACPA and the Business Learning Institute, Burrus has created a version of The Anticipatory Organization specifically for accounting and

finance professionals. It’s available now and is becoming extremely popular within the profession. • Then there’s IBM’s Big Data University. It’s an online curriculum designed to help accounting and finance professionals learn key skills in artificial intelligence, Big Data, and cognitive computing. These skills will be huge differentiators going forward, and will help CPAs play a bigger role in guiding digital transformation within their organizations. The common thread running through these opportunities is the MACPA. We’ve forged key relationships with Burrus, IBM, and others to deliver these crucial skills to you and your teams. These skills will differentiate us from our competitors going forward. That’s why we’re partnering with the experts who can deliver those skills in formats that will accelerate your learning and growth. Disruption is going to come whether we like it or not. There’s nothing we can do about that. What we can do is learn the skills that will keep us relevant in an age when everything is changing. The MACPA is committed to delivering those skills to you. We’re partnering with the thought leaders who can help you get a leg up on your competitors at this transformational point in our profession’s history. As change accelerates, remember that becoming future-ready is not a destination but a career-long journey. We’re committed to helping you on that journey to future-readiness. All we need now is your commitment to becoming futureready. CONTINUED ON PAGE 5

STATEMENT

New MACPA Chair Ken Kelly exudes ‘can-do’ attitude B Y E D I TH O R EN STE IN Newly installed MACPA Chair Ken Kelly brings a wealth of experience in audit, business and industry. His leadership roles have promoted program depth for financial management professionals in business and industry in Maryland, throughout the United States, and around the world. Kelly is also well-known for his upbeat, “can-do” attitude and spirit, and for promoting not only the MACPA but outstanding individuals as they grow in leadership roles. FORMATIVE MOMENTS Reflecting on his career and asked where it all started, Kelly says, “There were many formative moments. I believe that everything in your past leads you to where you are here in the present.” Still, Kelly says a number of particular moments stick out in his mind. True to form, Kelly used all of those events – the highs and the lows – as teachable moments in charting his own career trajectory and professional development. The impact of mentoring was significant, he says. “I had the great experience of having the same mentor through most of my career. Fran Contino was a partner at EY when I joined and I worked on many of his jobs. Then, when I switched to Black & Decker, he was the partner on the engagement and he continued to mentor me. As it later turns out, Fran left EY and became CFO at McCormick, which I had joined two years previous. Within a year, I was back working for Fran as the corporate controller.”

Ken Kelly, Chair, MACPA, with notable futurist Daniel Burrus. and with the AICPA, including major roles enhancing programs for management accountants through the Chartered Global Management Accountant program and the Association of International Certified Professional Accountants – the entity created through combining programs, resources and thought leadership of the AICPA and Chartered Institute of Management Accountants. “As I slowly progressed in leadership positions, there are a few mantras that I learned from others that always stuck with me,” he says. One of his favorites: “Don’t sweat the small stuff, and most of it is small stuff.” Kelly also shares some tips he’s learned along the way.

“Another experience that helped me was getting fired as corporate controller at Black & Decker,” Kelly says. “It was humbling and caused me to really reflect on my career projection. Ultimately, it made me stronger, more empathetic, and prompted me to hone my communication skills.” He says the experience of getting fired also “gave me a wider view of leadership and life. “ MESSAGES WITH MEANING Kelly progressed through leadership positions in the MACPA

“You need to tailor your communications to the audience. Many accountants, especially early in their careers, want to communicate all the information they have about a topic. However, the audience many times can’t absorb all that information and many don’t care except for the information they need to make a decision. If you are giving information about due diligence on an acquisition, you would have very different presentations to the project manager versus the VP of acquisitions versus the CEO versus the Board STATEMENT

of Directors. You should think about what the audience will do with the information and only communicate what is relevant to that view.” OPPORTUNITIES AND THREATS Asked what he views as the primary opportunities and threats to the profession, Kelly is quick to cite the concern with the pipeline for CPAs and CGMAs. “The challenge is getting students to understand that accounting is not just about numbers,” says Kelly. “It is an exciting field that is changing rapidly and will continue to do so. As this change progresses, the accountant and all of finance will be a critical component of decision making and audit excellence for the corporate community.” Kelly also recognizes that CPAs and CGMAs have significant roles to play in a broad range of sectors in the economy. “I think the challenge and the opportunity for accountants in audit, business and industry, government and not-for-profit are all very similar. The transactional side of the accounting profession is receding and will, within the near future, be close to fully automated. This is true for accountants in auditing, corporate finance, government, or not-for-profit. With that given as a hard trend, the accountant will need to upscale to be more of the interpreter of data rather than the manipulator of data. For those who can embrace this, there is great opportunity. For those who do not, it will be a constant challenge.” Kelly’s reference to hard trends impacting the profession reflects the training in anticipating the future and managing to those trends which the MACPA and the Business Learning Institute provide through the Anticipatory Organization: Accounting and Finance™ program developed with leading futurist, Fortune 100 consultant and best-selling author Daniel Burrus. The program is designed to be relevant to accounting and finance professionals in audit, business and industry, government and not-for-profits, and is offered in short, 5- to 7-minute video formats, with rapid application exercises relevant to one’s job. Learn more at blionline.org/ao.

Ken Kelly with immediate past chair of the MACPA, Lisa Cines, and AICPA President and CEO Barry Melancon. GOALS As his term as chair begins, what are Kelly’s goals, personally and professionally? “Personally, I want to meet as many of our members as possible to hear about how the MACPA can help them in the profession.” Regarding leading the MACPA, which is looked upon as one of the most forward-thinking and acting state CPA societies in the nation, Kelly says, “All membership organizations are going through a transformation as both the demographics and the profession are rapidly changing. My goal for the MACPA is to continue to evolve in this dynamic environment, embrace the change, and help our members remain relevant to the marketplace.” Kelly is optimistic about the future of the profession. “To morph an expression from the immediate past chairman of the AICPA, Tim Christian, ‘It’s a great day to be a Maryland CPA / CGMA,’” he says. “The future is so bright, I’ve got to wear shades!” Edith Orenstein is the MACPA’s associate editor.

CHAIR COLUMN CONTINUED FROM PAGE 2

Disruption isn’t a problem. It’s an opportunity. Let’s embrace it. I’m looking forward to spending the next year helping all of us becoming more future-ready. I hope you’ll join us in that effort. Here are some ways you can help: • Make a commitment to learn the skills you’ll need to become future-ready.

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• Attend our town hall meetings, where you’ll get the information you’ll need to stay ahead of the change curve. • Help your clients and companies stay on top of these disruptions. When you spot a future trend, tell them about it. If you make your client or company future-ready,

you make yourselves indispensable and irreplaceable. Finally, tell us how we can help. I’m looking forward to spending the next year helping Maryland’s CPAs define the future of this profession. I hope you’ll join me in that quest.

LEADERSHIP MACPA’s 2017–18

BOARD OF DIRECTORS The MACPA’s 2017-18 slate of officers and directors was voted into place at the association’s Annual Meeting, held June 26 in Baltimore. Here’s a closer look at this year’s Board of Directors.

OFFICERS Kenneth Kelly, CPA, CGMA Chair Employer: KK Advisory, LLC Title: Consultant Notable: An MACPA member since 1979. Has nearly 40 years of experience in business and public accounting. Before founding KK Advisory in 2014, 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. Previously served on the Board of Directors of the joint venture formed between the American Institute of CPAs and the Chartered Institute of Management Accountants that launched the CGMA professional accreditation. An associate member and former Executive Committee member of the Committee on Corporate Reporting for Financial Executives International. An active member of the MACPA and the AICPA. A Maryland delegate to the AICPA’s Governing Council.

STATEMENT

LEADERSHIP OFFICERS Samantha Bowling, CPA, CGMA Vice Chair Employer: Garbelman Winslow CPAs Title: Partner Notable: An MACPA member since 1998. In July 2005, became the first woman to be admitted as partner at Garbelman Winslow CPAs. Recognized in April 2016 as one of Maryland’s Top 100 Woman by The Daily Record. Founder and chair of the MACPA’s task force for Equality, Diversity and Inclusion. Advisory board member for Branch Banking and Trust Company (BB&T). An active member of the MACPA’s Southern Maryland Chapter Board since 1999. Her three-year term as a member of the AICPA’s Governing Council concludes in October. Mentor for the AICPA 2016-17 Pilot Mentoring Program. Mentor and co-founder of the MACPA’s 2016-17 Pilot Mentoring Program. Junior Achievement supporter and JA Biz Town volunteer. A 2014-17 sponsor of the MACPA’s Woman to Watch Awards and Student Leadership Academy. A 1993 magna cum laude graduate from Salisbury University. A member of the American Institute of CPAs, the National Association of Black Accountants, the AICPA Employee Benefit Plan Audit Quality Center, and the Maryland Chamber of Commerce. Team captain for the Avon Walk for Breast Cancer from 2005-11.

Ray Speciale, Esq., CPA Secretary / Treasurer Employer: Mount St. Mary’s University Title: Associate professor Notable: A member of MACPA since 1993. Since 1989, has been a professor of law and accounting at Mount St. Mary’s University. A commercially rated pilot and flight instructor who operates a law practice dedicated exclusively to aviationrelated legal and tax matters. Has written two books and numerous articles on issues impacting aircraft owners and pilots. From 2007 to 2013, served as the educator member of the Maryland State Board of Public Accountancy.

Lisa Cines, CPA Immediate Past Chair Employer: Radius Title: Director Notable: An MACPA member since 1983. A director at Radius, a leading international services and software company that provides international accounting, finance, tax, HR / payroll, legal and compliance services to multinational companies and companies planning global expansions. Prior to joining Radius, retired from public accounting after more than 35 years that included serving 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. Has served on many boards, including the AICPA Board of Examiners, the Junior Achievement Board of Directors, the Montgomery County Chamber of Commerce Board of Directors, the University of Maryland Robert H. Smith School of Business Board, the 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. C O NT INUED O N PA GE 8 JULY 2017

LEADERSHIP B O A R D O F D I RE CTORS CON TIN UED F RO M PAGE 7

DIRECTORS

Christine Aspell, CPA

Raj Bhaskar

Employer: KPMG LLP Title: Audit Partner

Employer: Hurdlr Title: Founder and CEO

Notable: An MACPA member since 1991. Has more than 25 years experience in providing assurance services to clients in the financial services industry and specializes in serving clients in banking, investment services, insurance companies, and real estate and construction. Partner-in-charge of the Baltimore chapter of KPMG’s Network of Women, where she established the chapter in 2004. A member of KPMG’s Women’s Advisory Board, which helps oversee the advancement of women. Chair of the Loyola Accounting Advisory Board. A member of the Greater Baltimore Committee Board of Directors, the Downtown Partnership Board of Directors, the Center Club Board of Governors, the New America-Bread Winning and Caregiving Committee, My Sister’s Place Leadership Council, and the St. Ursula School Finance Committee. A “Maryland Top 100 Women” winner in 2012 and 2015.

Notable: Joined the MACPA’s Board of Directors in April 2016 as a public (non-CPA) member. A technologist, entrepreneur, and angel investor. Co-founder and CEO of Hurdlr, an application for “solopreneurs” and freelancers such as Uber drivers and Airbnb hosts that helps them seamlessly track income, expenses, and tax deductions in real-time on the go. Previously owner and CEO of VisualHOMES, a software company focused on property management for the state and local government sector. VisualHOMES was acquired by Yardi Systems in 2010.

Avonette Blanding, CPA

Wallace Boston, Ed.D., CPA, CGMA, CMA

Employer: Maritime Applied Physics Corporation Title: Chief Financial Officer

Employer: American Public Education, Inc. Title: CEO

Notable: An MACPA member since 1999. In the early stages of her career, gained experience in finance and internal audit with one of Baltimore’s largest employers and in public accounting with a regional firm. Joined Maritime Applied Physics Corporation in 2006 as controller; a year later, was promoted to chief financial officer. An active member of the MACPA’s Government Contractors Committee and an active CPA Career Awareness volunteer speaker.

Notable: An MACPA member since 1981. After five years with Price Waterhouse, spent 17 years in the health care industry working as CFO at three companies and COO and CEO at a fourth. Joined a private equity-backed online university in 2002 and led it to regional accreditation in 2006, an IPO in 2007, and national recognition for its quality initiatives. Has authored and co-authored publications on online learning, student engagement, and retention. Serves on corporate and non-profit boards.

STATEMENT

LEADERSHIP DIRECTORS

Mark Cissell, CPA

Robert Jirsa, CPA

Employer: KatzAbosch Title: CEO, President, Director

Employer: RSM US LLP Title: Partner

Notable: An MACPA member since 1985. Has more than 30 years of experience, and is closely involved with KatzAbosch clients throughout the Mid-Atlantic region. The services he provides include developing growth strategies, business and succession planning, and advising on mergers and acquisitions. A member of the Board of Directors of the Maryland Chamber of Commerce and the Maryland Business for Responsive Government. Also serves on the Dean’s Advisory Board for the University of Baltimore, Merrick School of Business. Recipient of The Daily Record’s 2016 Most Admired CEO Award.

Notable: An MACPA member since 1978. Has more than 30 years of audit and accounting experience, including extensive experience in wholesale and commercial distribution, manufacturing, and services industries with multi-state and international operations. Has served on the MACPA’s Accounting Standards Committee and Auditing Standards Committee, and has been an instructor at national continuing education courses for CPAs. Recently served on the AICPA Global Manufacturing Conference Committee. Currently serves on the board of the University of Maryland Upper Chesapeake Health System and the Loyola University Sellinger School Board of Sponsors.

Andrew Page, CPA

Keith Parker, CPA

Employer: Under Armor Title: Vice President / Corporate Controller

Employer: Morgan Stanley Title: Financial Advisor

Notable: An MACPA member since 2017. Has overall responsibility for the controllership and financial reporting activities for Under Armour. His responsibilities also include oversight of the company’s equity plans, M&A and systems of internal controls. Joined Under Armour in 2011 as assistant corporate controller before progressing to his current role. Previously served as assistant controller for Discovery Communications, General Electric, AES Corporation, and FTI Consulting. Began his career as an auditor at Ernst & Young.

Notable: An MACPA member since 2008. Began his career as a CPA covering a broad range of industries, including asset management, retirement plans, real estate, non-profits, and health care. With six years of experience as a CPA, he provides a combination of knowledge in accounting, transaction structuring, investment analysis, and portfolio construction. A member of CFA Institute, the Baltimore CFA Society, and the American Institute of CPAs. A CFA charterholder, a licensed CPA in Maryland, and holds the Series 7 and Series 66 Licenses.

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WELLNESS IN THE WORKPLACE How to create a healthy work environment that your employees will embrace B Y R A C H E L D RU CKE N M ILLE R According to a 2014 RAND Corporation report, half of all employers with at least 50 employees offer wellness programs, and nearly half of all employers without a program said they intend to introduce one. Among employers with 1,000 or more employees, 85 percent offer some version of a wellness program, yet only about one-quarter of employees are participating. Just like other workplace trends and initiatives, it seems like everyone is “doing wellness” these days but are rarely going about it in a strategic way. Having been a wellness industry veteran and thought leader for more than a decade, I’ve seen what works and a lot of what doesn’t work, and I am dedicated to and passionate about doing more of what works. Focusing on penalizing employees for not participating in our programs or having out-of-range health metrics is not the answer. Neither is implementing programs like “The Biggest Loser,” which have been shown repeatedly to do more harm than good. We can’t make people change. We can only create the conditions that support them to make changes for themselves. The workplace is the perfect place to do that. The reality is, with nearly 70 percent of the workforce reportedly disengaged at work, the time is right to do what is right – to prioritize the health and wellbeing of our employees as a business strategy. The findings from the 2015 Quantum Workplace Wellbeing Survey make a strong business case for taking care of our people. When employees believe their employer cares about their health and wellbeing, they are 38 percent more likely to be engaged, 10 times less likely to be hostile, 17 percent more likely to still be

working there in a year, 28 percent more likely to recommend their organization, and 18 percent more likely to go the extra mile. Another way of saying that is this: A focus on wellbeing has the potential to boost engagement, morale, retention, recruitment, and performance. Since we’re talking about wellbeing, it’s important to define what that is before delving into how to address it at work. I align with the model of wellbeing created by Gallup, which focused on the integration among the five essential elements of who we are and what matters to us – career, social, financial, physical, and community. According to Gallup, while 66 percent of people report doing well in at least one of these areas, only 7 percent of people are strong across all five. What’s more, employees who are thriving in all five areas are more likely to be adaptable, 41 percent less likely to miss work as a result of poor health, and 81 percent less likely to seek out a new employer in the next year. The business case for wellbeing is strong. Now, let’s look at how to bring it to the workplace. 1. To start, get clear on your “why.” Why do you want to promote wellbeing at work? Unfortunately, we do not have compelling data to support that wellness programs will lower health care costs or generate a measurable financial ROI, despite what many wellness vendors might tell you. Start by considering some of the reasons above. That’s the new business case – the value on investment – for wellness.

2. Consider how everything is connected and start with what’s right. Put each of the followings words in one column and jot down what you are currently doing in each of these areas to support employees at your organization: Career, Social, Financial, Physical, and Community / Give Back. You might already have a supportive culture that supports employee wellbeing without having a formal “wellness” program. That’s OK. Look at the areas that are lacking, and bring a representative team of employees together and ask them, “What can we do to better support you in these areas?” You don’t have to know all the answers. Leverage the wisdom and creativity of your people to take the next step. 3. Start with career wellbeing. Why? Because employees with high career wellbeing are twice as likely to be thriving in all other areas. Career wellbeing is about liking what you do each day, and is often rooted in giving employees autonomy, mastery / growth opportunities, and a sense of purpose. We align with the consulting firms Cedarcroft Advisors and entreQuest to support us in these areas. Bring in leadership and communication training. Assess your training and development offerings, on-boarding, mentoring and appraisal processes. To learn more about this topic, check out TrulyHumanLeadership.com and read the books Wellbeing by Tom Rath and Jim Harter and Everybody Matters by Bob Chapman and Raj Sisodia. 4. Support employees’ financial wellbeing. The average American pays out onefourth of their take home pay in debt payments, and 70 percent of Americans are living paycheck to paycheck. Bring in educational sessions from your 401(k) partner and banker, offer access to a STATEMENT

Creating benefits solutions together.

HOW DO YOU COMPARE? PARTICIPATE IN THE 2017 MID-ATLANTIC BENCHMARKING SURVEY. Compare your benefits against other similarly sized businesses nationally, regionally, and by industry. As an Exclusive Preferred Provider for the MACPA, we are offering members and their clients (with more than 50 employees) an opportunity to participate in our survey. Every participant will receive an individual benchmarking report and an exclusive invitation to our Survey Results Seminar on September 15, 2017.

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Connect with us!

phone (410) 823-8066 www.silbs.com 11

WELLNESS IN THE WORKPLACE financial planner to meet one-on-one with your employees, or see what is available through your EAP. Sign up your company for a financial education program like Smart Dollar. 5. Focus on giving back to your community. Is your organization aligned with causes that matter to your people? Is it children, education, the military, homelessness, hunger or the environment? Volunteering can have a significant impact on our health and wellbeing, reducing the risk of depression and boosting happiness and connectedness. Check out BusinessVolunteersMD.org,

VolunteeringUntapped.org, and DonorsChoose.org to find opportunities to serve in your area. 6. Make it fun. At our company, we focus on making being well fun and social instead of clinical and judgmental. We have onsite healthy cooking classes that I teach, interactive workshops, fitness / yoga / Zumba classes, scavenger hunts, make-your-own-frozenyogurt-bar (made from fruit!) events in the summer, potlucks, team fitness challenges, company-branded FitBits, health coaching, an oatmeal bar, and a Vitamix blender for smoothies. We focus on offering our team resources,

tools, and an environment that supports their wellbeing. As the workforce continues to grow and change, it’s important that we start thinking differently and give our employees opportunities to grow, connect, and contribute to retain and recruit top talent. Rachel Druckenmiller, MS, is director of wellbeing at SIG, an innovative benefits consulting firm in Baltimore and a strategic partner of the MACPA. In 2015, she was named the No. 1 health promotion professional in the United States by The Wellness Council of America and was a 2016 SmartCEO Brava Award Winner.

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BUSINESS & INDUSTRY How to thrive in a complex business environment B Y A SH N O A H, CPA , CG M A Editor’s note: The following article was originally published by American City Business Journals. It is reprinted with permission from the author. The global business environment is shifting dramatically, with political and regulatory changes taking place from Washington to Europe and beyond. It’s more critical now than ever for companies to be prepared for change. The ones that will thrive in this complex time are those with teams that are nimble, quick and confident enough to make critical decisions on the fly — teams with the right competencies who can swiftly change course and still meet their business objectives. These teams are able to look beyond their silos and departments and have a perspective that encompasses the entire landscape of competitors, industry and the broader environment guiding their businesses to maximize value creation. However, competition for top talent is fierce. I was recently at a financial conference in the Bay Area and heard from CFO after CFO that finding — and keeping — the right talent is their top challenge. According to PWC’s 20th CEO Survey, “77 percent of CEOs worry that skills shortages could impair their company’s growth. And they say it’s the soft skills they value most that are hardest to find. Creative, innovative leaders with emotional intelligence who can drive business success are in very short supply.” Finding the right talent is hard, so in addition to hiring, business leaders should consider putting in place a structured program to develop new skills within their current staff. Business transformations often address and upgrade systems and processes, but it’s critical to upskill your people as well; if your team isn’t equipped with new competencies, the investment in new systems can’t be fully leveraged. Not only will a talent development program meet your competency needs, but it can also help retain employees and attract new ones. The cost of rehiring and retraining JULY 2017

will far exceed your costs of development and retention, so a training program is also a cost effective talent acquisition strategy. Building talent internally requires two main phases – identifying the gaps on your current team, and then developing a program to develop those missing skills. This will be a two-part series describing a plan of attack for both phases. IDENTIFYING MUST-HAVE SKILLS AND COMPETENCIES The first step is identifying the skills and competencies you need at each role and level. For each key position, ask yourself, “What are the specific competencies required to provide value to the company, and what are the required levels of those competencies to ensure value is maximized?” This includes evaluating the required skills people in the role should possess, the tools they should be proficient in, and the level of knowledge they need in order to be effective. Competencies need to be clearly defined and articulated for every single role. Taking a look at existing competency frameworks can be a helpful starting place when considering which skills are needed on your team so you can recruit, develop and retain the right talent. Each company and role will have unique requirements, but in general, any talent development program aimed at building business strategy skills should focus on a few key areas: • Critical and strategic thinking. • Collaboration and business partnering across the enterprise. • Understanding the industry and external business environment. • Ability to lead and manage change. • Ability to motivate teams.

ASSESSING CURRENT TEAM CAPABILITIES – AND GAPS After defining the competencies employees should have, you can move on to determining which ones they actually do have, and which ones still need to be developed. For example, when the American Institute of CPAs and the Chartered Institute of Management Accountants developed the syllabus for their Chartered Global Management Accountant (CGMA) designation, they conducted extensive research to understand the skills gap between what leaders expected and what finance and accounting professionals were actually doing in their day-to-day. As part of the process, AICPA and CIMA spoke with more than 300 employers globally to understand the skills and new competencies demanded in today’s business climate. The resulting designation and learning program focuses on building new strengths required for finance and accounting professionals and testing them on their ability to apply these skills in real-life workplace scenarios through strategic case study exams. Similarly, companies can identify gaps in their own organizations by conducting competency assessments via employee benchmarking surveys, or surveying managers and business leaders to determine where they think competencies are lacking among their teams. Many business leaders are surprised at the magnitude of the skills gap they uncover within their organizations during this process. If there’s ever been a time for increasing your investment in talent development, it’s now. Ash Noah, CPA, CGMA, is vice president of CGMA External Relations for the Association of International Certified Professional Accountants.

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BUSINESS & INDUSTRY Creating strategic insight: Three types of visibility leaders need to drive business growth B Y M I K E SA B BATIS, XCM CHIE F O PERAT ING O F F IC ER Today’s business leaders are carrying a heavier burden every day as the pace of business continues to accelerate. Demographics, regulations, risk mitigation, and technology are sure to change. That will make your job tougher and create a business environment that can be both exciting and overwhelming. Strategic business leaders look for ways to achieve higher levels of performance in their business. Competitive leaders accomplish this by focusing on people, process, and technology. One critical leadership asset is a 360-degree, multi-dimensional view of the team and key projects — but visibility is in the eye of the beholder. Consider these four “beholders,” or constituents, as you assess how increased visibility can help your entire business increase performance in today’s tax, finance, and accounting landscape. CLOSING THE VISIBILITY GAP Visibility requires access to real-time data and analysis in a single source where it’s available to all constituents who need real-time information to derive business insights to make informed decisions. Business leaders spend most of their time at status update meetings or tracking down information they need, leaving them with less time for the high-value activities that drive the business forward. Strategic decision-makers need to be able to forecast profitability, and need accurate data to ensure goals are realistic. First-line managers worry about missed deadlines and need immediate insight into every step of a collaborative project. They need to empower their team to work more productively, reduce overtime, and minimize burnout. JULY 2017

Individual contributors manage scores of deliverables every day. Between extracting data from various systems and providing status updates, they’re trying not to let anything slip through the cracks. THREE TYPES OF VISIBILITY EVERY BUSINESS LEADER NEEDS Visibility is key to growing a business. If you can measure it, you want it tracked and available to management at all times via these three categories: • A centralized view of your assigned tasks, as well as a comprehensive view of your team’s projects — a view that doesn’t require searching through e-mails, picking up the phone, sifting through spreadsheets, or walking down the hall to get the update you need. • Visibility to real-time resource availability, with a channel to clearly and quickly communicate changes in work priority. This means you see who has capacity to handle additional workload and who has the right skillset for the job.

• The ability to analyze and optimize your business processes for continuous improvement enabled by real-time reporting. XCM’s platform was built using the Lean Six Sigma “DMAIC” framework — that’s define, measure, analyze, improve, and control — to offer the options you need to set strategic goals. Essentially, you transform your data into insights that help you remain competitive and energize your workforce. Without visibility, you’re working in the dark, drowning in e-mail and burdened by meetings that kill your capacity. PRODUCTIVITY, SIMPLY ENABLED™ Let’s consider XCM’s productivity enablement and workflow platform, developed by and for tax, accounting and finance professionals. It delivers unprecedented performance gains by enabling business leaders to get more out of their human capital and the point technology solutions they deploy in their business. Our clients gain visibility, flexibility, accountability, and control of

BUSINESS & INDUSTRY work within all departments, across multiple offices.

It also empowers teams to access work securely from anywhere, at any time.

To offer a dynamic, real-time, and on-demand list of priorities and responsibilities, XCM developed a channel that we call MyView that lets our clients manage and prioritize day-to-day as well as longer term deliverables and project knowledge in a central location.

Year over year and month over month, reports are a critical aspect of multidimensional visibility, but often by the time you download a report and get it formatted, the data is stagnant. We believe in access to real-time data, along with filtering and customization options that accommodate your needs along with the needs of other roles in your organization.

360-degree visibility also needs to give business leaders the ability to optimize resources, budget hours, and track activity. We call this resource allocation and scheduling. With a complete view of resources that enables you to assign work and notify resources, XCM lets you keep the workflow process moving and meet deadlines without ever worrying about a team member being out of the office.

HOW TO GET STARTED ON IMPROVING VISIBILITY Easy-to-use technology is available that can deliver: • 360-degree visibility to tasks and project status, helping you empower your team to better manage their day and overall workload.

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• A way to track recurring and ad hoc projects in a central location, offering the visibility you need to reduce errors and missed deadlines. • Real-time reporting. You gain visibility to performance and the data comparison options you need to set strategic goals that help you remain competitive and energize your workforce. Start the journey today, and you will lay the foundation for a dramatically more energized workforce while gaining the visibility you need to achieve higher business performance. Mike Sabbatis is chief operating officer for XCM, a strategic partner of the MACPA.

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BUSINESS & INDUSTRY Risky business: Despite recent strides, ERM practices have much work to do B Y E D I TH O R EN STE IN Risk management practices are progressing, but there is still room for significant improvement. That’s according to the eighth annual study by the AICPA and N.C. State’s enterprise risk management initiative. The study, titled “2017: The State of Risk Oversight: An Overview of Enterprise Risk Management Practices,” contains survey results from 432 business executives across large and small public and private companies, financial institutions, and not-for-profits. RISKS OUTPACING RISK MANAGEMENT PRACTICES Risks are increasing, but risk management practices are not keeping up, according to the study. Most participants believe the risks they face are complex and numerous. About 70 percent of large organizations (public and private organizations with more than $1 billion in assets) and public companies and financial services entities of all sizes say the volume and complexity of risks have “mostly” or “extensively” increased over the past five years. Risk management has not kept up, however, in terms of the extent of adoption of ERM across companies of all sizes and types. Over half the organizations surveyed indicated their ERM systems are not mature, complete, or robust. This could be due to a failure to aggregate risks at the enterprise level, a failure to integrate with strategic planning, or other reasons. For example, only about 25 percent of companies describe their ERM processes as an important strategic tool, and 34 percent do no formal assessments of emerging strategic, market, or industry risks. Those that do consider strategic risks conduct mostly qualitative assessments of risk exposures.

To illustrate the lack of integration of risk management with strategy, 45 percent of the entities surveyed consider existing risk exposures when evaluating strategic initiatives. Thirty-four percent articulate risk appetite in connection with strategic planning, and 29 percent consider risk exposures when making capital allocations to functional units. On the plus side, there has been an increased presence of management-level risk committees; 58 percent of organizations surveyed have such committees, up from 45 percent a year ago. Survey respondents also reported an increase in the designation of individuals serving as chief risk officer or equivalent roles. Sixty-seven percent of the boards for the full sample are calling for more involvement, with even higher percentages of boards asking for greater management involvement in risk oversight at large organizations, public companies, and financial services entities. Interestingly, there is a higher incidence of audit committees taking the lead on behalf of boards of directors for risk

oversight versus risk committees or the executive committee of the full board. This held true for all segments of the study population. “This report tells us that there is a significant need for enterprise risk management given the complexity of the risks businesses are facing – and that boards of directors are calling for it,” said Ash Noah, CPA, CGMA, vice president of CGMA external relations at the AICPA. “Organizations that fail to adapt and implement a big-picture approach to risk may be setting themselves up for failure.” A BROAD-BASED DEFINITION OF ERM In assessing the survey findings, it is important to understand the definition of ERM that respondents were asked to reference. Mark Beasley, Ph.D., CPA, the primary author of the study, says survey participants were provided a common frame of reference of the term “enterprise risk management” as defined by the Committee of Sponsoring Organizations of the Treadway Commission (better known as COSO) in COSO’s 2004 ERM framework. STATEMENT

JULY 2017

BUSINESS & INDUSTRY According to that framework, enterprise risk management is “a process, affected by an entity’s board of directors, management, and other personnel, applied in strategy setting and across the enterprise, designed to (a) identify potential events that may affect the entity, and (b) manage risks to be within its risk appetite, to provide reasonable assurance regarding the achievement of entity objectives.”

aggregating them together in a formal process,” said Beasley.

To assist survey respondents who might not have been as familiar with COSO’s 2004 framework, the AICPA / N.C. State team also provided a set of high-level key characteristics of ERM to consider in contemplating their risk management processes.

“There are entities that can’t point to any formalized process that pulls this all together with an enterprise-level view of risks in the context of what drives value for the business,” he said. In that case, they are not practicing ERM, although they may be conducting risk management.

Those characteristics defined ERM as a formal, enterprise-wide process, led by the organization’s leaders, which addresses risks to the organization’s overall business model in a portfolio manner, where interactions among risks are considered.

“We see companies managing risk by silos all the time — for instance, at only the division or department level but not aggregated at an enterprise-wide level — but they often struggle to connect what they know about risks to what is important to driving value for the business,” said Beasley. “What we are trying to say is: What sits on top of all that to pull those leaders together, and their thoughts about risk in the context of their strategy, in any formalized way versus ad hoc, gut reactions? And is there an annual cycle to go through this process in a formalized way?”

The phrase “led by the organization’s leaders” is commonly interpreted as synonymous with “top-down.” However, some ERM processes that feed information from the “bottom up” (or from divisions up) may satisfactorily meet the interpretation of being “top-down” if the highest level of leadership ultimately reviews and manages the risk management process. This would also entail assessing and responding to risk exposures on an enterprise-wide level. HOW DOES RISK MANAGEMENT DIFFER FROM ERM? Beasley says his survey team wanted to acknowledge that companies have been doing risk management for decades (centuries, for some companies), that entities have risk management functions, and that there is management of risk. “As you think about what ERM is relative to what companies are doing in terms of risk management, it’s this idea of a formalized process that is really trying to get an enterprise-wide, top-level, portfolio-level view of what are the most important risks to the strategies of the business, and

Beasley acknowledged there are challenges in assessing the state of enterprise risk management, including ERM risk oversight, due to definitional issues in determining when a particular risk management process meets the survey’s definition of ERM. How should companies draw the line?

Beasley said companies can focus risk management at division levels and decide that they meet the characteristics of ERM, even if the process is not strictly designed as “top-down.” They can do that, he said, as long as the information flows up to the top, is aggregated at the top level, and is reviewed in the context of the organization’s business model and acted upon accordingly. TROUBLING LACK OF ROBUST RISK MANAGEMENT OVERSIGHT More than half of larger company respondents and more than half of public companies of all sizes responded that they do not believe their processes reflect complete or formal enterprise-wide risk management. That seems surprising,

considering that the definition of ERM provided by the AICPA / N.C. State team had some flexibility for a principles-based approach, allowing for companies to meet the “key characteristics” of ERM without following a particular framework developed by an outside organization such as COSO or audit firms. The troubling nature of that result was further confirmed by the response of larger companies, and all public companies, to another question in which more than half the respondents said they do not have a “mature” or “robust” risk management oversight system. RAMIFICATIONS The fact that fewer than half the survey respondents report mature or robust ERM systems could mean companies have not yet fully prepared to handle shocks to the macroeconomic system (as in the economic downturn of 2008-11, with some still feeling fallout of that recession) or shocks to the company on a micro level. Here are some of the most frequently cited reasons companies surveyed gave for why they have not yet implemented ERM (percents can add up to more than 100 percent since more than item could be cited). These results are summarized from the narrative information and tabular information provided in the report: • 51 percent: Risks are monitored in other ways besides ERM. • 45 percent: Completing priorities. • 44 percent: Insufficient resources. • 37 percent: Lack of perceived value. • 32 percent: No requests to change our risk management approach. • 28 percent: Perception ERM adds bureaucracy. • 20 percent: Do not see benefits exceeding costs. • 27 percent: No one to lead the effort / lack of senior executive ERM leadership. In today’s world, it’s hard to imagine not elevating risk management, said STATEMENT

BUSINESS & INDUSTRY Beasley, who questions “how, at the board of director level or C-suite level, you don’t invest in resources” to effect a robust ERM system.

numbers increase somewhat for financial services at 44 percent, public companies at 55 percent, and large organizations at 48 percent.

“The biggest challenge entities face today is better integrating ERM with the strategy of the business,” said Beasley, who serves as the Deloitte professor of enterprise risk management at N.C. State, and director of the ERM Initiative.

“We still have an environment where people are running risk management differently than the strategy team, not connecting the dots,” Beasley added. “We’ll see advancement in ERM maturity as companies realize the need to integrate – and get a really good risk management system.”

Perhaps most surprisingly, only 18 percent of not-for-profit organizations incorporate “extensive” or “mostly” formal discussion of risk exposure by the board of directors in connection with strategic planning. The

As to the need to know risks as the entity is designing its strategy, “it becomes a chicken and egg thing,” Beasley said.

“Typically, an entity launching ERM talks to management and says there are five risk categories; they ask for the risks in the context of legal, I.T., strategy, and so forth. But wouldn’t it be better if they say, ‘Here’s how we make money. What are the risks that can affect these value drivers?’” Even though risk goes with return, it’s interesting that practically all entities are struggling with the notion that to maximize and protect enterprise-wide return, enterprise risk management is necessary, Beasley said. Edith Orenstein is the MACPA’s associate editor.

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NEWS & VIEWS News you can use: What is revenue recognition? F RO M WO LT E RS KLU W E R After a long joint project that sought to completely replace existing literature on the topic, on May 28, 2014, the Financial Accounting Standards Board issued its new revenue recognition guidance in Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606). The International Accounting Standards Board also issued its new revenue recognition guidance in IFRS 15, Revenue from Contracts with Customers. The new FASB and IASB revenue recognition guidance is nearly identical and represents a single, global revenue recognition model. The new model improves and converges the revenue recognition requirements of U.S. Generally Accepted Accounting Principles and International Financial Reporting Standards, and replaces both with principles-based guidance. The new revenue recognition guidance is presented in Accounting Standards Codification Topic 606, Revenue from Contracts with Customers. Public entities should apply the amendments in ASU 2014-09 to interim reporting periods within annual reporting periods beginning after Dec. 15, 2017 (that is, a public entity would be required to apply the new revenue standard beginning in the first interim period within the year of adoption). Non-public entities should apply the amendments in ASU 2014-09 for annual reporting periods beginning after Dec. 31, 2018, and to interim reporting periods within annual reporting periods beginning after Dec. 15, 2019 (that is, a non-public entity would not be required to apply the new revenue standard in interim periods within the year of adoption). WHY IT’S IMPORTANT ASC Topic 606 / IFRS 15, as suggested in the title Revenue from Contracts with JULY 2017

Customers, will affect almost all entities and their auditors. In general, everything that accountants have traditionally considered a contractual arrangement to deliver goods or services is covered. There are no industries that are scoped out of the guidance, and there is no special guidance for particular industries as there has been in the past, particularly under U.S. GAAP. The new revenue recognition requirements essentially apply to any sale of goods or services to any counterparty. The only exceptions, which are discussed further below, are related to: • Contracts that have traditionally not been looked at as sales of goods and services in the past, and for which specific other guidance already exists. • Certain transactions in which the counterparty is deemed not to be a customer. • Unusual situations in which revenue is recognized even without a contract with a customer. The new revenue recognition guidance includes a set of requirements meant to “enable users of financial statements to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers.” The required disclosures include a number of items that are similar to disclosures that would generally be expected to be made under current accounting standards. However, there are also several disclosure requirements that go beyond information that is typically provided. These new disclosure requirements will be applicable to almost every entity. What distinguishes Wolters treatment of this issue?

Kluwer’s

CCH® Accounting Research Manager® Accounting Standards Sections 606 and 610 provide executive summaries and bring together revenue recognition content from all relevant sources, including the FASB, IFRS Foundation, SEC, AICPA, and thought-leading subject matter experts across the industry. Wolters Kluwer’s CCH Revenue Recognition Guide and Accounting Standards Codification Topic 606: Revenue from Contracts with Customers Implementation Guide is authored by perhaps the industry’s leading expert on the subject. Scott Taub is a member of the FASB’s Revenue Recognition Transition Resource Group. Taub speaks and writes on revenue recognition worldwide. The Revenue Recognition Guide is a comprehensive start-to-finish interpretive guide, completely rewritten for the new standard, that provides everything needed for a reporting entity to analyze and implement the new standard. Accounting Standards Codification Topic 606: Revenue from Contracts with Customers Implementation Guide presents commonly asked questions and answers related to implementing the new guidance. Accounting Today and Wolters Kluwer Learning collaborated with Taub to present a webinar on revenue recognition. The slides from that webinar are available on CCH Accounting Research Manager. Wolters Kluwer’s thought leading series “A Closer Look” has published multiple whitepapers on revenue recognition. They are available on CCH Accounting Research Manager. Wolters Kluwer’s GAAP Update Service has published several articles on revenue recognition changes and their implementation from proposal stage through the final standards.

NEWS & VIEWS IFRS: Revenue from Contracts with Customers: Interpretations of IFRS 15, also in the format of questions and answers, provides users with implementation guidance specifically applicable to IFRS 15.

• Twenty-three percent say the new standard will have a material impact, while 28 percent say it will not.

SURVEY: MATERIAL IMPACT? STARTING EARLY? IMPLEMENTATION BUDGETS? A recent Deloitte & Touche LLP survey on revenue recognition implementation includes the following results:

• Sixty-six percent of respondents said they have started to implement the new standard or are making plans to do so. Of those, 21 percent say their plans are be executed, 32 percent say a preliminary assessment is under way, and 13 percent say their plans are being developed.

• Nearly 80 percent of respondents said they will not adopt the new revenue standard early.

• Thirty-four percent of respondents say their companies have established a budget for implementation.

Of those, 18 percent say the implementation costs are not expected to be material; 16 percent say the costs will be material. Sixtysix percent have not yet established an implementation budget. • Forty-three percent of respondents expect to hire additional resources to assist with implementation. Editor’s note: Wolters Kluwer is a strategic partner of the MACPA.

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PUBLIC PRACTICE 7 ways to reduce talent turnover B Y SA R A H O VA SKA -FE W A N D SABINE VO LLMER Editor’s note: The following article was originally published by American City Business Journals. It is reprinted with permission from the authors. Employees have become more engaged in their work and their companies in the past three years, making them more productive and less likely to switch jobs. But competition for skilled accounting and finance professionals continues to have CFOs worried about talent recruitment and retention, research by recruiting and consulting companies suggests. About 60 percent of U.S. CFOs said employee engagement had improved, but more than half (52 percent) were concerned the level of engagement wasn’t enough, according to a Robert Half survey of about 2,200 U.S. finance chiefs. That, combined with Robert Half data that indicate one-third of workers expect to be at a new job within six months, underscores the necessity of making employee engagement a top priority, said Kathleen Downs, a recruiting manager with the staffing firm. “As companies evaluate their overall risk, employee retention and succession planning have to go close to the top of that list,” Downs said. Having an engaged and satisfied workforce means less turnover and higher levels of productivity. The level of employee engagement has a significant impact on how well a company does, according to PwC research. Companies with high employee engagement perform up to twice as well in financial results, customer satisfaction, and innovations as companies with low employee engagement. Engaged employees feel their opinions matter in the company’s decision-making process and that they add value. They are better performers because they are motivated to work toward a company’s goals.

“Companies with management teams that coach, interact, and treat employees as an integral part of the decision-making process tend to attract and retain happier and more productive employees,” said Genevia Fulbright, CPA, CGMA, president and chief operating officer of Fulbright & Fulbright. REASONS FOR THE UPTICK, CONCERNS CFOs in Canada have noticed a similar improvement in employee engagement in the past three years, according to Robert Half. Most Canadian respondents were satisfied with the current level of employee engagement. Only 13 percent said they were still concerned, said Koula Vasilopoulos, a Robert Half district president in Canada. One reason for the uptick in engagement levels is an improved economy. A few years ago, the U.S. job market was grim, and many were satisfied just to be employed.

The scenario has changed significantly, with the unemployment rate at 4.7 percent overall and even lower in the accounting profession. The U.S. economy is projected to grow 2.3 percent in 2017 and 2.5 percent in 2018, according to the International Monetary Fund. Most advanced economies, including Canada, are projected to see 1.9 percent growth in 2017 and 2 percent growth in 2018. Another consideration is the opening of top spots in company hierarchies as Baby Boomers put in their retirement papers. “At every level, people are seeing opportunities that just simply weren’t there before,” Downs said. Executives should still be concerned about employee engagement and turnover in general, not just in finance and accounting. About 47 percent of U.S. workers said now is a good time to find a quality job,

STATEMENT

PUBLIC PRACTICE according to a Gallup poll of 195,000 workers, and 51 percent of respondents said they are searching for new jobs or watching for job openings. Only about one-third of the workers polled were engaged in their work and workplace, according to Gallup. Just 21 percent of respondents said their performance is managed in a way that motivates them to do outstanding work. About half (51 percent) felt indifferent about their job and the work they’re being asked to do. Gallup considers employees fully engaged when they know what is expected of them at work; they have all the materials and equipment to do the job; they are encouraged to develop skills; they feel ownership because their opinion counts, they have purpose, and they receive recognition; and they have a best friend at work. DIFFERENT APPROACHES There is no one-size-fits-all approach to boosting employee engagement levels. In some workplaces, it can mean adopting policies with generous amounts of leave that encourage staff to take multiple vacations during the course of the year or significant time off when becoming new parents, said Tamera Loerzel, a partner with Minnesotabased ConvergenceCoaching. One set of employees may be thrilled with the opportunities offered by existing management tracks, while another set is looking for chances to lead early on in their career. Regardless, most employees want to know that “they have meaningful work and want to see their contributions,” Loerzel said. Firm leaders can boost engagement by ensuring that development opportunities are available and that staff have chances to share their thoughts on how to develop business ideas, adopt workplace efficiencies, and have fun while at work, she said.

JULY 2017

Not every engagement approach needs to be complicated, Downs said. One small company she works with, which has fewer than 20 employees, has a tradition of catering lunch from a restaurant of an employee’s choosing on that person’s birthday. It’s a small gesture, but one that is treasured by the firm’s staff and has translated into a highly engaged workplace, she said. To improve employee engagement, Robert Half, Gallup, Loerzel, and Fulbright offered these suggestions: • Provide a clear vision. Define and convey your vision of the company clearly to your employees and help employees understand the role they play in that vision. Let your team members know they can come to you with questions and concerns. Employees are inclined to feel more connected to their jobs when they have productive work relationships with managers. • Have clear career paths. Employees want to know how they can obtain promotions and what they need to work towards to obtain higher salaries and greater responsibilities, Loerzel said. Check in with team members about possible advancement opportunities and milestones needed to achieve them. Encourage your staff to pursue new projects and explore new career pathways. Interesting and meaningful work is a key factor in employee happiness. • Provide perks. Offer benefits and perks that influence talent attraction and retention, such as flexible schedules, the opportunity to work from home, and office environments that offer privacy but don’t discourage collaboration. • Survey staff. Have HR conduct anonymous surveys to find out what simmering issues there may be among associates. Be open to

adopting suggestions for policies, efficiencies at the office, and fun events to boost morale. Solicit stafflevel input on vacation and office leave policies, for example, and ask for ideas on how to improve sales or productivity. • Incorporate pop-up committees. Gather groups of employees to form temporary committees to work on intra-office issues such as evaluating efficiencies in the office or developing new firm strategies, Loerzel said. Reach across all segments of the firm’s employees, and don’t limit membership to the usual suspects or executives. Provide a sense of ownership by having staff-level employees make presentations to the board. Once a project is finished, the committee can dissipate. • Combine work with team-building. Think creatively of how to meet business goals in different ways. One firm for which Loerzel consulted had staff assigned to different areas of their city and tasked with identifying five prospective clients. Then, they spent a day reaching out to these prospective clients and dropping off gift baskets of cookies as thanks to existing clients. • Take note of staff interests and workload. Make a point to learn about staff members’ goals and aspirations, as well as their passions outside the office. Ensure your team and company are staffed appropriately. Overworked employees are less likely to feel motivated and engaged. Regardless of how a firm goes about increasing employee engagement, investing in existing staff is bound to pay off, Downs said. “We all know that it is more expensive to bring on a new hire than it is to retain your top performers,” she said. Sarah Ovaska-Few is a U.S.-based freelance journalist. Sabine Vollmer is a CGMA Magazine senior editor.

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HIGH-TECH SOLUTIONS New AICPA cybersecurity risk management reporting framework explained Public and private organizations of all sizes have come to terms with an unfortunate new normal: Cybersecurity attacks are not a matter of “if,” but “when.” The American Institute of CPAs has been rigorously exploring ways in which the profession can help companies evaluate and report on their cybersecurity risk management programs and supply key stakeholders with crucial information about those programs. While organizations use any number of methods, controls, and frameworks to develop their cybersecurity risk management programs, until now no common language existed for communicating and reporting on companies’ efforts. To address this, the AICPA’s Assurance Services Executive Committee and Auditing Standards Board recently released a cybersecurity risk management reporting framework that aligns with those existing methods, controls and frameworks companies currently employ to manage cybersecurity risks. “Our market-driven, flexible and voluntary cybersecurity risk management reporting framework builds upon the profession’s experience in auditing system and organization controls,” said AICPA Executive Vice President Susan Coffey, CPA, CGMA. “It creates a common language for reporting that enables companies to demonstrate that they are taking a strategic, agile approach to addressing cybersecurity that is integrated with broader enterprise risk management efforts.” RESOURCES FOR IMPLEMENTING THE FRAMEWORK To help organizations use the framework to communicate about (and CPAs to report on) cybersecurity risk management programs, the AICPA has produced three resources: two sets of distinct but complementary criteria and an attestation guide. The AICPA’s description criteria are for use by

an organization’s management to explain its cybersecurity risk management program in a consistent manner, as well as for use by CPAs to report on management’s description. CPAs will use control criteria to provide advisory or attestation services to evaluate and report on the effectiveness of the controls within a client’s program. “We developed our criteria to promote consistency and comparability of cybersecurity information provided by different entities. They constitute what is analogous to a U.S. GAAP or IFRS for financial reporting, but in this case, for cybersecurity risk management reporting,” said Coffey. “Cybersecurity experts, regulators and senior leaders of organizations and firms informed our efforts. Additionally, we looked at the information needs of board members, analysts, investors, business partners, regulators and other users.” In May, the AICPA released the third resource, an attestation guide entitled Reporting on an Entity’s Cybersecurity Risk Management Program and Controls, which assists CPAs engaged to examine and report on an entity’s cybersecurity risk management program. MANY WAYS TO SUPPORT STAKEHOLDERS Using the framework, CPAs can better serve client needs and protect the public interest. “We’ve created an engagement that takes a consistent profession- and market-driven approach, allowing CPAs to examine and report on an entity’s cybersecurity measures in a way that addresses the information needs of a broad range of users,” said Coffey. “We think this will provide organizations with a level of comfort that they’ve adequately considered the best practices covered by the most commonly referenced control and cybersecurity frameworks, regardless of which cybersecurity risk management frameworks they’ve chosen to implement internally.” Recognizing that companies’ risk management maturity varies across the market, the AICPA

WHAT IS A CYBERSECURITY RISK MANAGEMENT PROGRAM? A cybersecurity risk management program is a set of policies, processes, and controls designed to: • protect information and systems from security events that could compromise the achievement of cybersecurity objectives; and • detect, respond to, mitigate, and recover from security events that are not prevented. developed the framework so that CPAs can better advise clients on cybersecurity readiness and prepare companies that are considering a cybersecurity attestation engagement. Within businesses, CPAs and CGMAs can provide risk management insight and introduce stakeholders to the framework as a means of strengthening and communicating about cybersecurity risk management programs. LEARN MORE “Cybersecurity is one of the greatest challenges of our time, and serving the market in this area is a natural outgrowth of the services and skillsets our profession already provides,” said Tom Hood, CPA, CEO of the Maryland Association of CPAs. “I encourage our members to study the new cybersecurity reporting framework, use it in their own firms and organizations and recommend it when appropriate to their clients or employers.” Look for the reporting framework at aicpa.org/cybersecurityriskmanagement. There, you’ll find the free description criteria, plus a fact sheet, backgrounder, illustrative report and other valuable free resources. In addition, the site contains links to the control criteria and attestation guide. For additional information, events and news on cybersecurity, visit the AICPA’s Cybersecurity Resource Center. STATEMENT

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HIGH-TECH SOLUTIONS Are you doing enough to protect your data? B Y J A ME S E . M A RKE R II, CPA , A ND T IMO T HY J. MANT ICK Editor’s note: The following article originally appeared in the Pennsylvania CPA Journal, a publication of the Pennsylvania Institute of CPAs. It is reprinted here with permission. As technology has grown at an exponential rate, public accounting firms have employed many new products over the past 15 years that have contributed to financial success. These advances have benefitted the public accounting profession in the areas of increased efficiency, better workflow, and telecommuting options, among others.

these security protocols because each security measure comes at a cost, which may indirectly impact fees.

However, with every advancement in technology comes potential risks of uncertainty and data loss. It is great to focus on the success that technological advances have brought to your firm, but have you placed enough emphasis on protecting the enormous amount of data that has come into your possession or that you are storing for extended periods of time to comply with record retention requirements?

• Develop and enforce internal policies and procedures: Enforcement of the policy is crucial in keeping this high on the priority list and in the minds of personnel as they go through their daily routine.

This is an area of concern for many companies and governments given the relative ease of accessing information. If data protection is not already near the top of your priority list, move it up. We are all aware of the issues that have become more commonplace over the past several years, such as identity theft, fake notices, filing of fraudulent tax returns and refund claims, and computer viruses. You may recall a time when these issues were only discussed during an annual update meeting, but in our current environment we should continually remind and educate firm personnel about the importance of protecting data. Although the employment and enforcement of internal policies and procedures are key to protecting data for our business, we should also educate clients on these issues. Share with them the security protocols you have in place to give them comfort that their information is safe. It is extremely important to keep clients informed of

To help minimize the potential risk of data loss, consider the following recommendations for implementation in the near future, if not today.

• Eliminate the use of unsecured e-mail: The transfer of information through e-mail has increased the responsiveness to our clients, but if you are sending tax information via unsecured e-mail, this is a potential risk area. Likewise, tell clients to not send you unsecured e-mail. To combat this, use a password on any files that are being sent via e-mail or consider investigating the use of a service provider that can provide a client portal for sending information securely through online space. • Passwords for computers and programs: Office equipment and software programs should be equipped with password protection for each user, and the passwords should be updated every 90 days, or at least semiannually. • Document storage and shredding: Even though the days may get hectic at times during busy season, it is a best practice to only have one client’s information on a desk at a time, and to store all confidential information in a location that can be locked at the end of the day. Permanent storage of documents should be maintained in a location that can be locked. If space does not permit storing information in a locked location, consider the use

of a third-party service provider with adequate security and insurance for storing documents. All documents that have confidential information should be shredded internally or by a third-party service provider. • Cybersecurity testing and insurance: Penetration testing should be part of your cybersecurity plan, and done semiannually to ensure that you are not prone to new threats that are constantly being developed. Insurance companies provide policies to cover this area in the event of a breach, so it would be wise to investigate this type of insurance. • Awareness of data breach laws: Stay current or seek out guidance to ensure that your business has an understanding of, and is in compliance with, all federal and state laws and regulations in the event that you experience a data breach. For example, if you work with information that would be subject to the Health Insurance Portability and Accountability Act, the penalties for not being in compliance could be severe. This presentation is not an all-inclusive list of the security measures that you should implement or already have in place, but rather a highlight of some areas of potential risks. Resources are not unlimited, so you can’t prevent every incident. But it is advisable to invest some resources into protecting this data. Depending on the size of your company and your specific needs, there are many service providers available to help you meet this need. James E. Marker II, CPA, is a tax manager with Sisterson & Co. LLP in Pittsburgh. He can be reached at jemarker@sisterson.com. Timothy J. Mantick is an IT manager with Sisterson & Co. LLP. He can be reached at tjmantick@sisterson.com. STATEMENT

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DIVERSITY & INCLUSION Flexibility and appreciation are key to keeping top-level women engaged B Y SY LV I A E DWA RDS DAV IS Note: The following article originally appeared in the April 2017 edition of CGMA Magazine. It is reprinted here with permission. While companies are generally getting better at keeping their employees engaged, one type of worker may be getting overlooked: senior-level women. A study by the Boston Consulting Group (BCG) published in October 2016 revealed that female executives in 69 percent of organizations have lower levels of engagement than their male counterparts. Among employees of both sexes, the emotional commitment the employee has to the organization typically increases with seniority. The BCG study showed that companies with high overall engagement do not have a gender gap – women and men at all levels are equally engaged. When companies don’t get engagement right, however, it is women who feel the pain disproportionately. If women disengage, it’s often not for one single reason but rather because of the attrition caused by a host of discouraging factors and obstacles. Any sweeping policy at the top won’t work unless it’s underpinned by all the supporting elements underneath it, and companies have good reason to get it right. According to Claire Tracey, senior partner at BCG, engagement is one of the most critical indicators of a company’s success. “Companies with very high engagement scores tend to have 20 percent higher profitability than those companies that are experiencing disengagement,” she said. Here are some ways companies can address the main reasons female senior-level employees feel disengaged from their work: Express appreciation The No. 1 factor in disengagement, according to the BCG report, is a lack of appreciation. While pay inequality can wear women down, engagement is not

exclusively dependent on money. Women seek to be included in conversations and decisions about their career path and performance evaluation. Women who work part time can feel especially undervalued, said Alison Huntington, a senior analyst at Source Global Research. In fields such as finance, where people are judged on the revenues they bring in and the projects they deliver, part-time workers often are overlooked and pigeonholed into back-office roles that can stifle their careers, as they are not getting the same exposure as their full-time counterparts. “Firms need to be clear if someone is working part time on how this fits into their future promotion and be a bit more sophisticated in how they rate their senior managers,” Huntington said. “There’s a cultural conundrum here because few women raise their voices to say, ‘I don’t work full time. Why is my target the same as fulltime employees?’ This sounds like common sense, but it’s not being done.” Improve balance The BCG study found that the secondmost important area for female employee engagement is work / life balance. The pivotal axle in this respect is flexibility. Chris Burke, CEO of global consulting firm Brickendon, said companies need to dismantle the dusk-till-dawn culture and provide employees with the technology and support to work flexibly. A flexible working culture has been shown to increase productivity and well-being and help attract and retain top talent. Get men on board For author Barbara Annis, CEO of Gender Intelligence Group, the key is to engage

more men in the conversation. “The culture at the top shifts, but things remain the same. Again and again, women don’t feel valued,” Annis said. “There are communication differences that are not being understood. There’s equal learning for both men and women here. Women value different things in the workplace.” When her firm conducted a study in investment firms of men and women at the senior manager level, it asked whether the respondent wanted to become partner. Eighty-two percent of the men said they did, but only 18 percent of women responded the same way. When women were asked why, they chose a response in the study that said: “I’m committed, I’ll go where I can add value.” Annis believes this sentiment is often misinterpreted as women not being ambitious. She explained that both men and women were saying the same thing — basically, “yes” — but women didn’t look at the matter in such a hierarchical way. At the senior level, the relationship between managers and employees becomes more personal as the hierarchy narrows. As employees climb the ladder, it becomes more likely that a key manager is a man, said Heather McGregor, executive dean at Edinburgh Business School, Financial Times columnist, and author of Mrs. Moneypenny’s Career Advice for Ambitious Women. “Do men know how to manage women effectively?” McGregor said. “Very often women will become disengaged because of their immediate manager. … It always comes down to how good the key person is at managing senior women who may be at a different life stage. For example, men tend to rely on the mindset that great minds think alike. They need to embrace the new STATEMENT

DIVERSITY & INCLUSION mindset (that) great minds think unlike, to appreciate that unlikeness.”

done amazing things once they’ve gotten the knowledge.”

Understand communication In the book Gender Intelligence, Annis and co-author Keith Merron suggest that companies need to gain a deep understanding of how men and women communicate differently.

One business that has made a bold public commitment to gender inclusiveness is Deloitte Canada. “One of the main insights gleaned was that women were over-mentored and under-sponsored,” said Janet Lewell, managing partner, finance, for Deloitte in Canada. A sponsor, she explained, takes the added step of creating opportunities and navigating career transitions within a firm.

“In the BCG study, in the items ‘I can use my skills and abilities,’ there’s a huge deviation between men and women,” Annis said. “This is consistent with our research. Women tend to use a different thought process in problem-solving and strategic thinking. Women use divergent thinking, and men tend to use convergent thinking. In business, convergent thinking deals with the bottom line, the next quarter, while women tend to look much longer term, at the consequences of a decision, which is a very important skill to include in a business team. That’s why it’s so important for companies to obtain the knowledge about gender intelligence. Our clients have

Keep connections Peter Hahn, chair in banking at The London Institute of Banking and Finance, thinks the finance industry might face particular problems with keeping female senior-level workers engaged, especially when they take time away or shift to a part-time role to balance work and family demands. “One of the challenges in our industry is how quickly anyone who takes time away can lose their currency,” he said. “For somebody dealing with markets, banks,

and shareholders, it can be daunting to reintroduce themselves even after a few weeks’ absence.” Even if women aren’t in the office every day, they have plenty to contribute, but it might be in a way that doesn’t involve day-to-day tasks. “Instead,” Huntington said, “people could become subject-matter experts and support projects on the phone or remotely, occasionally going to clients. The firm can still use their knowledge, and they can still add value and be client-facing.” Today, creating an inclusive culture where senior female employees can thrive is a necessary commitment not just for the enrichment of the business culture, but also to add the greatest value to an organization. Companies that fail to keep senior-level women engaged face the risks of weaker financial performance and a skewed leadership team. Sylvia Edwards Davis is a freelance writer based in Belmont, France.

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CPA CANDIDATES Calling all candidates: The next-version CPA exam is here. Are you ready? F RO M T H E A I CPA April 1 marked the first wave of testing for the recently updated Uniform CPA Examination, which was developed by the AICPA after a multi-year analysis of the CPA profession and the work of newlylicensed CPAs. The updated exam is significantly different compared to previous versions. The most prominent change is the greater focus on assessing a candidate’s ability to demonstrate their knowledge using critical thinking, analytical ability, and problem solving skills. Why is this relevant, and what does this change mean to CPA candidates? Core content knowledge will always remain fundamental to our profession. But with changing market forces and technological advances, newly-licensed CPAs are performing more value-added services than ever before. These expanded roles and responsibilities require certain essential skills to be used in tandem with core knowledge to be an effective CPA and protect the public interest. “A great deal of input from our organization and CPAs across the profession went into the AICPA’s practice analysis and drove the recent exam changes,” said MACPA Executive Director Tom Hood. “It’s important the exam remains aligned with professional practice and continues to effectively assess the knowledge and skills that our next generation of CPAs must possess.” To enhance the testing of essential cognitive skills, the exam now uses more simulations, including in the Business Environment and Concepts (or BEC) section for the very first time. The BEC and Regulation sections

also have an additional hour of testing to accommodate the expanded use of simulations. But candidates shouldn’t worry; all four four-hour sections now include a 15-minute break where the clock pauses. They can take a breather or grab a snack without the worry of losing valuable test time. As candidates register for the exam, they may be focused on whether or not recent updates make it more challenging than past exams. It’s important to recognize that the exam has always been, and will continue to be, a rigorous assessment. Today’s exam is different and its approach to assessing knowledge and skills continues to evolve and keep pace with our profession. Preparation and thorough studying remain a candidate’s best path to success for the exam. “It’s all about developing an exam strategy,” said Michael Decker, the AICPA’s vice president for examinations. “When a candidate makes the decision to take the exam, it’s best to map out a complete plan, from understanding the testing process to deciding how and when to study to developing a support system of mentors, colleagues, and friends. Most importantly, a candidate must seek out the right resources to prepare.” As the organization that develops and maintains the exam, the AICPA provides a wealth of information and resources to candidates via its website aicpa.org/ cpaexam. This should be a candidate’s first stop for the most current and accurate exam information, including answers to FAQs, the latest announcements, and sample tests.

But, for the singular best study tool, candidates should look no further than the Examination Blueprints. Compared to the former Content and Skill Specification Outlines, the Examination Blueprints offer much more comprehensive coverage of the material tested on the exam. The blueprints break down each exam section with an overview, content and skill weighting, and a designation of the skill level at which a particular topic will be assessed. Most important, candidates will find more than 600 tasks representative of those that they may be asked to complete when testing. And when it comes to getting exam scores after testing, the AICPA has announced it will release them only once per test window for the remainder of 2017. With all the updates, the AICPA must conduct a standard-setting process to ensure the exam remains a valid, legally defensible assessment. This is common in the world of high-stakes testing, but it takes time. Details about standard setting, score holds, and exam scoring in general can be found on the Examination Scoring section of the AICPA website. With the debut of the updated Uniform CPA Examination, there are many changes and enhancements that candidates must familiarize themselves with prior to taking a section. Along with understanding the recent changes, there’s also plenty of preparation to be done when an individual makes the choice to pursue the CPA. The AICPA, along with its partners at the National Association of State Boards of Accountancy (NASBA) and Prometric, is ready to support candidates throughout their exam journey and provide the right resources to navigate the entire exam process.

STATEMENT

CPA CANDIDATES CPA candidates offered important information regarding delay in exam scores B Y E D I TH O R EN STE IN The Maryland State Board of Public Accountancy has released important information for CPA candidates who hold conditional credit for parts of the CPA exam previously passed, whose conditional credit is set to expire in July or August.

WHAT TO DO IF CONDITIONAL STATUS EXPIRES DUE TO DELAYED EXAM RESULTS The Maryland Board of Public Accountancy published a notice on the Department of Labor, Licensing and Regulation website that advises anxious conditional candidates holding a July / August expiration date.

Candidates who sat for remaining parts of the exam by taking the newly updated CPA exam will see a delayed release of their scores — set to be released Aug. 17 and 22 — which may follow the expiration of their conditional credits.

The BOA notes it is “identifying candidates who may be adversely affected by this delay and will reach out to those individuals directly.” It is our understanding such notices will be sent within in the next few weeks.

As noted by Going Concern’s Caleb Newquist, the AICPA explained earlier this year that there would be an extended period of time (10 weeks after the test date) to release scores for the April / May test period to “statistically validate candidate performance on the newly launched exam.”

As described in the BOA’s notice, conditional candidates with a July / August expiration date who are informed on Aug. 17-22 they passed the remaining parts of the CPA exam taken in April / May (and as such have now passed all parts of the exam) will not have to appeal the conditional expiration date.

However, conditional candidates with a July / August expiration date who learn on Aug. 17-22 dates that they failed parts of the April / May exam and who (if they had been notified of their CPA exam results sooner) would have registered to retake those parts of the exam in time to receive scores prior to the end of the expiration of their conditional status, may appeal to the BOA for an extension of the date of their conditional credit status, using the appeal procedures described in the BOA’s notice. Refer to the BOA’s notice for complete details. The notice is found at www. dllr.state.md.us/license/cpa/cpaexam/ cpaaug.shtml. Edith Orenstein is the MACPA’s associate editor.

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YOUNG PROFESSIONAL COUNCIL WHAT IS THE YOUNG PROFESSIONAL COUNCIL? The MACPA recognizes that young professionals in the first several years of their careers face unique challenges — passing the exam, navigating different career options and finding a place in the profession. In 2003, the MACPA created the New/Young Professionals Network to engage young accounting and finance professionals in Maryland with learning and networking opportunities designed specifically for them. In 2016, NYPN rebranded as the Young Professional Council. We hope this council format helps us to engage with more young professionals in a way that is easier for them. All events, including planning meetings, will be open to all MACPA young professionals. If you’re not sure you are on the mailing list to receive these invitations, please check the box next to MACPA Young Professional Updates on the email preferences section of your member account settings on the MACPA website. UPCOMING EVENTS Young Professional Town Hall and Happy Hour – date TBD Aug. 2-4: EDGE Experience • New Orleans, LA Learn more at aicpa.org/edge. Aug. 9-11: Leadership Academy • Towson, MD Apply online at BLIonline.org/leadershipacademy. NEW STUDENT RESOURCES PAGE Check out our newly updated student resources page at macpa.org/students. There, you can view our Guide to Becoming a CPA, apply for scholarships, explore career paths, and access content and resources curated specifically for students.

STATEMENT

Attention CPAs:

Whether A Decision Maker Looking To Upgrade Your Talent, Or A CPA Looking to Upgrade Yourself/Your Skills, Ask Yourself: Who really chose who in joining your company? Are you/your professional staff really at the right level where you should be/you need them to be? Are you/your staff in a position that truly suits your/their personality, values, and professional and personal needs?

Why leave your future to chance? If you’re seriously interested in making the “right” move for your next hire, I can help you. I am an actively licensed CPA in Maryland and Virginia and CGMA with over 20 years of experience including public accounting (E&Y) and consulting (KPMG), financial accounting (American Cancer Society), internal audit (Telerate, now part of Thomson Reuters), and recruiting. As a networker who truly enjoys helping others and sharing my career experiences to guide fellow professionals, including writing articles for the AICPA, here is how I can help you: Decision Makers:  Ask you questions, and most likely ask many more questions than other recruiters about your company, duties involved, skills required, corporate culture and more  Work with you on finding the “right” professional that is the “right fit”  Provide you with valuable information about the professionals I work with, the marketplace, what your competitors pay, and more Career Seekers:  Guide you on career paths available in public accounting and industry  Enable you to capitalize on your strengths  Coach you on how to put your best foot forward to find the “right fit”  Advise you when to stay in your current position if that is the right move If you’re interested in working with a recruiter who understands your background, skills, and is genuinely interested in helping you find the “right fit”, then I welcome meeting you!

BETH A. BERK, CPA, CGMA Independent Recruiter

Phone: 301-767-0670 Email: BethABerk@msn.com

Specializing in CPA Firm, Accounting & Finance Positions in Metropolitan DC/MD/NoVA & Baltimore and nearby Suburbs and Richmond/Tidewater too Connecting You To Your Next Hire

Contingency & Retained Staffing Solutions

matching skills, experience & values with needs Serving clients and professionals as an Independent Recruiter since March 2005

MEMBER NOTES Jason Andrews has joined Mister, Burton & French, LLC as a staff tax accountant. Dr. Wallace “Wally” Boston, Ed.D., CPA, CGMA, CMA, CEO of American Public Education and a member of the MACPA’s Board of Directors, has been honored by the American Public University System as president emeritus. Brian Davis, managing director and CEO of ClearView Group, has been named a finalist in EY’s Entrepreneur Of The Year 2017 Maryland program. Stephanie Fenner, CPA, and Luke Martonik, CPA, have been admitted as partners with Dixon Hughes Goodman, effective June 1.

Nathaniel Fissel, CPA, MST, a tax manager with Smith Elliott Kearns & Company, LLC, has been reappointed to Allinial Global’s Tax Committee.

Calvin Harris Jr., CPA, vice president for business and finance with Baltimore City Community College, has been named one of the Baltimore Business Journal’s 2017 Best in Finance: CFO Honorees. MaryBeth Hockenberry, MBA, marketing director with Smith Elliott Kearns & Company, LLC, has been reappointed to Allinial Global’s Business Development/Marketing Committee. Anoop Mehta, CPA, CGMA, president of Science Systems and Applications, Inc., and a former chairman of the MACPA Board of Directors, has been named a finalist in EY’s Entrepreneur Of The Year 2017 Maryland program. Craig Mellendick, CPA, has been named chief financial officer for The Harry and Jeanette Weinberg Foundation, one of the largest private foundations in the United States. Mellendick will provide leadership and support to all financial aspects of the Foundation.

Meg Mouser, CPA, PFS, has been promoted to principal at Penan & Scott, P.C.

Timothy Peters, CPA, CGMA, a member of Smith Elliott Kearns & Company, LLC, has been reappointed to Allinial Global’s Accounting & Auditing Committee. Joel Pinsky, CPA, CFO with Global Messenger & Logistics, has been elected to the board of directors of the Customized Logistics & Delivery Association. He will serve a two-year term. David Raith, CFO of the Maryland Stadium Authority, has been named one of the Baltimore Business Journal’s 2017 Best in Finance: CFO Honorees. Lisa Strong, CPA, a principal with Mister, Burton & French LLC, has been named a member of the Baltimore Community Foundation’s Professional Advisor Recognition Society, which honors legal and financial advisors who actively promote philanthropy in their practice. Shawn Talley, CPA, has been promoted to principal with Penan & Scott, P.C.

John Vestal, CPA, has been promoted to principal at Penan & Scott, P.C.

IN MEMORIAM Norman J. Lorch, CPA, a longtime and extremely active member and instructor with the MACPA and its Central Maryland Chapter, died on April 21. He was 71.

STATEMENT

FIRM NOTES Bormel, Grice & Huyett has presented its Class of 2017 Business Scholarship Awards to Mbongeh Bassah (left) and Nicholas O’Connor of Laurel Senior High School. The award is presented annually to area high school seniors for scholastic achievement and interest in pursuing a business curriculum in college. For a fourth consecutive year, CohnReznick has been named to the Accounting MOVE Project’s “Best Accounting Firms for Women” list, announced by the Accounting & Financial Women’s Alliance and AWSCPA. Councilor, Buchanan & Mitchell, P.C., has expanded its tax service capabilities by merging in the Bethesda-based practice of William G. Blumenauer, CPA, effective June 1. Rosen, Sapperstein & Friedlander, LLC has been recognized as the number one fastest-growing firm by Accounting Today. Smith Elliott Kearns & Company, LLC, has been named one of Accounting Today’s Regional Leaders for 2017.

CLASSIFIEDS

mergers & acquisitions BETHESDA CPA

is seeking to purchase individual and business tax practice. Contact Jack Spector 240-888-3785.

CLASSIFIEDS Give your company valuable exposure to nearly 10,000 MACPA members by advertising your classified ad in the Statement. Also visit our online classified page for additional ads at www.macpa.org/public/classifieds.

job openings ASKEY ASKEY & ASSOCIATES CPA, LLC SEEKING TAX PROFESSIONALS: Multiple opportunities have been created for tax professionals who are CPAs or CPA candidates with CPA firm experience. One opening requires 5 or more years of public accounting firm tax experience as well as supervisory experience. This position offers near term if not immediate manager level responsibilities and compensation. The second opening requires 2-5 years public accounting firm tax experience. Auditing experience is a plus for both positions, but not a requirement. Our firm offers a full range of employee benefits and growth opportunities to our Team Members. If you would like to discuss your future with our firm, please contact us by sending your resume to admin@aaacpa.com.

mergers & acquisitions FREDERICK CO. CPA PRACTICE FOR SALE Maryland Practices for Sale: gross revenues shown: Frederick CPA Practice $375K, (72%) tax, (28%) accounting/tax planning, cash flow over 50%; Central Frederick Co. CPA Practice $290K, (57%) audit/review, (43%) tax, cash flow over 40%. For more information please call (800) 397-0249. See nationwide listings and register for free email updates at www.APS.net.

THINKING OF SELLING YOUR PRACTICE?

DON’T MISS THE FULL LIST OF UPCOMING CPE COURSES IN-PERSON EVENTS AND COURSES: Page 42

ONLINE EVENTS AND COURSES: Page 53

JULY 2017

Accounting Practice Sales is the leading marketer of tax and accounting practices in North America. We have a large pool of buyers, both individuals and firms, looking for practices to purchase. We also have the experience to help you find the right fit for your firm, negotiate the best price and terms and 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 1-800-3970249 or email Bradley@APS.net.

HOW TO SUBMIT A CLASSIFIED AD To submit a classified ad, contact Natalie Antonakas at natalie@macpa.org, or 443-632-3220.

REPLIES TO ADS WITH FILE NUMBER: Email natalie@macpa.org, or reply via mail: Natalie Antonakas MACPA • Classified Ads • 901 Dulaney Valley Road, Suite 800 • Towson, MD 21204

DATE DATE

COURSE TITLE TITLE COURSE

CPE

TIME

CPE MEMBER TIME

EVENT ID

MEMBER LOCATIONNON-MEM. LOCATION

Upcoming IN-PERSON Events & Courses DATE

COURSE TITLE

WEBCAST Events & Courses: page 53 CPE

TIME

MEMBER

NON-MEM. LOCATION

ACCOUNTING & AUDITING (IN-PERSON) 7/19/17

Advanced Topics in a Single Audit

8:00 am – 3:30 pm

$295

$395

Columbia

9/18/17

2017 Government Contractors’ Conference

8:00 am – 4:30 pm

$255

$355

College Park & Online

9/20/17

Annual Update for Accountants and Auditors

8:00 am – 3:30 pm

$295

$395

Timonium

9/27/17

Applying the Uniform Guidance in Your Single Audits

8:00 am – 3:30 pm

$295

$395

Timonium

10/02/17

Accounting and Auditing Current Developments

8:00 am – 3:30 pm

$230

$330

Columbia

10/18/17

Forensic Accounting Investigative Practices

8:00 am – 3:30 pm

$295

$395

Columbia

10/19/17

Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes

8:00 am – 3:30 pm

$295

$395

Timonium

10/23/17

Live Xero Advisor Certification

8:00 am – 2:00 pm

$125

$175

Columbia

10/25/17

Implementing SSARS 21: Preparation, Compilation, Review & the Cash and Tax

8:00 am – 3:30 pm

$295

$395

Frederick

10/26/17

Accounting and Auditing Update for Small Businesses

8:00 am – 3:30 pm

$295

$395

Columbia

10/26/17

Annual Update and Practice Issues for Preparation, Compilation, and Review Engagements

8:00 am – 3:30 pm

$295

$395

Timonium

10/27/17

Revenue Recognition: Mastering the New FASB Requirements

8:00 am – 3:30 pm

$295

$395

Columbia

10/31/17

Analytics and Big Data for Accountants

8:00 am – 3:30 pm

$295

$395

Columbia

11/02/17

2017 Practitioners’ Conference

8:00 am – 5:00 pm

$210

$310

Baltimore

11/08/17

Accounting and Reporting for Not-for-Profit Organizations

8:00 am – 3:30 pm

$295

$395

Timonium

11/09/17

Accounting & Auditing for Governmental Employee Benefits

8:00 am – 3:30 pm

$295

$395

Rockville

11/13/17

Accounting and Auditing Current Developments

8:00 am – 3:30 pm

$230

$330

Bowie

11/14/17

Documenting Your EBP Audit: What You Need to Know

8:00 am – 3:30 pm

$295

$395

Timonium

11/15/17

Interpreting the New Revenue Recognition Standard: What All CPA’s Need to Know

12:00 pm – 3:30 pm

$150

$200

Frederick

11/16/17

Four for Fall: Revenue Recognition – An Overview of the New Standard and Preliminary Look at it’s Impact on your Company

8:00 am – 11:30 am

$150

$200

Columbia

11/16/17

Four For Fall: Annual Update for Governments and Not-for-Profits

8:00 am – 11:30 am

$150

$200

Columbia

STATEMENT

DATE DATE

COURSE TITLE COURSE TITLE

CPE

TIME

CPE

TIME MEMBER

MEMBER NON-MEM EVENT ID

NON-MEM. LOCATION LOCATION

MACPA COULDNâ&#x20AC;&#x2122;T DO EVERYTHING THAT WE DO FOR OUR MEMBERS WITHOUT OUR PREFERRED PROVIDERS & MEDIA SPONSOR Exclusive Preferred Providers

Preferred Providers

Media Sponsor

For information about sponsoring MACPA programs or to learn more about advertising with the MACPA please contact Amy Puente at 443.632.2323 or amyp@macpa.org.

JULY 2017

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

ACCOUNTING & AUDITING (IN-PERSON), CONTINUED 11/16/17

Four for Fall: Frequent Frauds Found in Not-for-Profits

12:00 pm – 3:30 pm

$150

$200

Columbia

11/17/17

Four for Fall: Accounting and Auditing Update

8:00 am – 11:30 am

$150

$200

Columbia

11/17/17

Four for Fall: Preparation, Compilation, and Review Engagements: Update and Review

12:00 pm – 3:30 pm

$150

$200

Columbia

11/17/17

Four for Fall: Outsourcing & Cybersecurity: What CPAs Need to Know

12:00 pm – 3:30 pm

$150

$200

Columbia

11/29/17

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

8:00 am – 3:30 pm

$295

$395

Rockville

11/30/17

Identity Theft: Preventing, Detecting, and Investigating Identity Theft

8:00 am – 3:30 pm

$295

$395

Timonium

12/04/17

Governmental Accounting and Reporting Advisor

8:00 am – 3:30 pm

$295

$395

Rockville

12/04/17

Accounting and Auditing Current Developments

8:00 am – 3:30 pm

$230

$330

Timonium

12/05/17

GASB Statement Nos. 74 & 75 – Best Practices in OPEB Accounting & Auditing

8:00 am – 11:30 am

$150

$200

Columbia

12/05/17

Governmental Pensions: Prepare for a Changing Landscape

12:00 pm – 3:30 pm

$150

$200

Columbia

12/05/17

Real World Fraud in Today’s Small- to Medium- Sized Entities

8:00 am – 3:30 pm

$295

$395

Columbia

12/05/17

Implementing FASB’s New Lease Standard: ASU 2016-02 Accounting for Leases

12:00 pm – 3:30 pm

$150

$200

Timonium

12/06/17

Integrating Audit Data Analytics into the Audit Process

8:00 am – 3:30 pm

$295

$395

Columbia

12/13/17

2017 CPA Summit

8:00 am – 4:10 am

$325

$425

Columbia & Online

1/10/18

Construction Contractors Advanced Issues

8:00 am – 3:30 pm

$295

$395

Columbia

1/11/18

Accounting for Real Estate Activities

-–-

$295

$395

Columbia

1/25/18

CPA Day 2018

7:30 am – 1:30 pm

Annapolis

A I C PA CO N F E R ENCE S (IN-PE R S ON )

*Member and non-member pricing refers to AICPA membership for the AICPA events listed below. Register at aicpa.org. 7/24/17 7/28/17

AICPA Tax School: Tax Staff Essentials – Week 1 – For Entry Level Tax Staff

8:30 am – 4:15 pm

$1675

$1975

Columbia, MD

7/31/17 8/4/17

AICPA Tax School: Tax Staff Essentials – Week 2 – For Tax Staff with 2 to 4 Years of Experience

8:30 am – 4:15 pm

$1675

$1975

Columbia, MD

8/7/17 8/11/17

AICPA Tax School: Tax Staff Essentials – Week 3 – For Firm Leaders

8:30 am – 4:15 pm

$1675

$1975

Columbia, MD

9/11/17 9/13/17

National Conference on Banks and Savings Institutions

25.5

7:00 am – 5:20 pm

$1455

$1755

National Harbor & Online

9/11/17 9/13/17

Global Manufacturing Conference

18.5

Varies each day

$955

$1255

Baltimore & Online

11/8/17 11/10/17

Women’s Global Leadership Summit

9:00 am – 5:00 pm

$955

$1295

Chicago, IL & Online

11/8/17 11/10/17

Doing Business in North America

$1220

$1595

Chicago, IL & Online

11/13/17 11/14/17

National Tax Conference

7:00 am – 5:50 pm

$955

$1295

Washington, DC

B LI LE A D E R S H IP (IN-PE R S ON ) 9/29/17

2017 Women to Watch Awards Breakfast

8:30 am – 11:45 am

$75

Hanover

12/20/17

Strategic Planning: Keep Your Business Relevant in the Fast Future

8:00 am – 3:30 pm

$295

$395

Timonium

STATEMENT

WHAT’S BET TER THAN COVERAGE AGAINST CYBER AT TACKS AND DATA BREACHES?

KNOWING HOW TO MINIMIZE THE RISKS. Your clients trust you to keep their confidential data safe. At CAMICO ®, we know the risks because we’re CPAs ourselves. That’s why we introduced CyberCPASM as part of our CPA Professional Liability Insurance coverage. You’re not only protected in the event of an attack or breach, you also have access to risk management tools and resources to help minimize the risks. Including breach response services such as client notification, credit monitoring and identity theft assistance. Protecting CPAs—that’s been the CAMICO tradition for more than 30 years.

What every CPA needs to know about cyber security. How to safeguard information, increase awareness of cyber risk, and protect your clients. www.camico.com/cyber-cpa

Accountants Professional Liability Insurance may be underwritten by CAMICO Mutual Insurance Company or through CAMICO Insurance Services by one or more insurance company subsidiaries of W. R. Berkley Corporation. Not all products and services are available in every jurisdiction, and the precise coverage afforded by any insurer is subject to the actual terms and conditions of the policies as issued. © CAMICO Services, Inc., dba CAMICO Insurance Services. All Rights Reserved. JULY 2017

CAMICO Rachel Painter, AINS Senior Account Executive T: 800.652.1772 Ext. 6773 E: rpainter@camico.com W: www.camico.com

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

BUSINESS & INDUSTRY (IN-PERSON)

BU S I N E S S & IN DUSTRY (IN -PE R SON ) 7/21/17

Excel + Word + Outlook + OneNote + Adobe Acrobat + Office 365 Tips – Improve Personal Productivity

8:00 am – 3:30 pm

$330

$480

Columbia

8/17/17

Excel Hot Topics and Best Practices for CPAs

8:00 am – 3:30 pm

$330

$480

Columbia

8/30/17

The Outsourced CFO Community Forum

9:00 am – 12:00 pm

$150

$250

Columbia

9/29/17

2017 Women to Watch Awards Breakfast

8:30 am – 11:45 am

$75

Hanover

10/04/17

Excel Advanced Features, Functions, Pivot Tables and the Macro Recorder

8:00 am – 3:30 pm

$330

$480

Columbia

11/01/17

Excel Pivot Tables in-depth, PowerPivot, and Data Analysis Functions and Tips

8:00 am – 3:30 pm

$330

$480

Columbia

11/15/17

Interpreting the New Revenue Recognition Standard: What All CPA’s Need to Know

12:00 pm – 3:30 pm

$150

$200

Frederick

11/16/17

Four for Fall: Revenue Recognition – An Overview of the New Standard and Preliminary Look at it’s Impact on your Company

8:00 am – 11:30 am

$150

$200

Columbia

11/16/17

Four for Fall: A Practical Ethics Update for CPAs 2017 Edition

12:00 pm – 3:30 pm

$150

$200

Columbia

11/17/17

Four for Fall: Outsourcing & Cybersecurity: What CPAs Need to Know

12:00 pm – 3:30 pm

$150

$200

Columbia

11/21/17

Excel Power User: Macro Programming using Visual Basic for Applications

8:00 am – 3:30 pm

$330

$480

Columbia

12/05/17

Implementing FASB’s New Lease Standard: ASU 2016-02 Accounting for Leases

12:00 pm – 3:30 pm

$150

$200

Timonium

12/05/17

A Practical Ethics Update for CPAs: 2017 Edition

8:00 am – 11:30 am

$150

$200

Timonium

12/08/17

Excel + Word + Outlook + OneNote + Adobe Acrobat + Office 365 Tips – Improve Personal Productivity

8:00 am – 3:30 pm

$330

$480

Columbia

12/12/17

Excel Advanced Features, Functions, Pivot Tables and the Macro Recorder

8:00 am – 3:30 pm

$330

$480

Columbia

12/13/17

2017 CPA Summit

8:00 am – 4:10 am

$325

$425

Columbia & Online

12/20/17

Strategic Planning: Keep Your Business Relevant in the Fast Future

8:00 am – 3:30 pm

$295

$395

Timonium

1/30/18

Excel Hot Topics and Best Practices for CPAs

8:00 am – 3:30 pm

$330

$480

Columbia

G O VE R N M E N T (IN -PE R SON ) 7/19/17

Advanced Topics in a Single Audit

8:00 am – 3:30 pm

$295

$395

Columbia

9/18/17

2017 Government Contractors’ Conference

8:00 am – 4:30 pm

$255

$355

College Park & Online

1/25/18

CPA Day 2018

7:30 am – 1:30 pm

8:00 am – 4:30 pm

$255

$355

College Park & Online

Baltimore & Online

Annapolis

G O VE R N M E N T CON TR ACTING (IN-PERSO N) 9/18/17

2017 Government Contractors’ Conference

LE G I S L ATIV E & RE GULATORY (IN -PERSO N) 9/25/17

48th Annual Chesapeake Tax Conference

8:00 am – 3:45 pm

$300

$400

1/25/18

CPA Day 2018

7:30 am – 1:30 pm

Annapolis

STATEMENT

macpa.org/ChesapeakeTax

48TH ANNUAL

C O N F E R E N C E

September 25-26

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 | CPE: 16.0

Simulcast Available

TOPICS | September 25 • Federal Tax Update • Hot Pending Topics at IRS • Medicaid Planning in Maryland • Tax Planning Under a New Tax Regime • Federal Research & Development Credit

TOPICS | September 26 • Depreciation • Maryland Hot Topics: Sales and Use Tax • Tax Issues Surrounding Mobile Employees • Critical Tax and Financial Issues for Clients Going Through Divorce • Economic Update

STRATEGIC LEARNING POWERED BY

JULY 2017

Women

TO WATCH 2017 AWARDS

Recognizing outstanding female CPAs in Maryland September 29

â&#x20AC;˘

Hanover

Join us to honor women leaders who have made significant contributions to the accounting profession at this special awards ceremony. â&#x20AC;˘

The Hotel at Arundel Preserve

macpa.org/Awards

STATEMENT

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

PERSONAL FINANCIAL PLANNING (IN-PERSON), CONTINUED

PER S O N A L F IN AN CIAL PLAN N IN G (I N- P ERSO N) 7/20/17

Asset Protection Strategies

8:00 am – 3:30 pm

$295

$395

Timonium

8/30/17

A Practitioners Guide to IRAs and Qualified Retirement Plans

8:00 am – 3:30 pm

$295

$395

Timonium

9/25/17

48th Annual Chesapeake Tax Conference

8:00 am – 3:45 pm

$300

$400

Baltimore & Online

9/27/17

The Complete Guide to Estate Administrations

8:00 am – 3:30 pm

$295

$395

Columbia

9/28/17

Traps and Pitfalls in Estate Planning

8:00 am – 3:30 pm

$295

$395

Timonium

10/24/17

32nd Annual Personal Financial Planning Conference

8:00 am – 4:35 pm

$320

$420

Towson & Online

11/03/17

Applying Integrated Estate, Financial and Asset Protection Planning Techniques

8:00 am – 3:30 pm

$295

$395

Columbia

11/28/17

Integrated Estate, Financial and Asset Protection Planning – A Breakthrough Approach

8:00 am – 3:30 pm

$295

$395

Columbia

PRA CT ITIO N E R S (IN-PE R S ON ) 9/25/17

48th Annual Chesapeake Tax Conference

8:00 am – 3:45 pm

$300

$400

Baltimore & Online

10/26/17

The Complete Guide to Maryland Death Taxation

8:00 am – 3:30 pm

$295

$395

Timonium

11/02/17

2017 Practitioners’ Conference

8:00 am – 5:00 pm

$210

$310

Baltimore

11/07/17

QuickBooks For Accounting Professionals

8:00 am – 3:30 pm

$330

$480

Columbia

11/15/17

Interpreting the New Revenue Recognition Standard: What All CPA’s Need to Know

12:00 pm – 3:30 pm

$150

$200

Frederick

12/14/17

MACPA’s 1040 Fast Track

8:00 am – 4:00 pm

$400

$500

Columbia & Online

12/18/17

The Complete Guide to the Preparation of Form 1041

8:00 am – 4:00 pm

$295

$395

Columbia

01/03/18

The Complete Guide to the Preparation of Form 1041

8:00 am – 4:00 pm

$295

$395

Timonium

01/04/18

MACPA’s 1040 Fast Track

8:00 am – 4:00 pm

$400

$500

Timonium & Online

TAX ( I N - P E R S O N) 7/20/17

Asset Protection Strategies

8:00 am – 3:30 pm

$295

$395

Timonium

7/24/17

AICPA Tax School: Tax Staff Essentials ‚Äî Week 1 – For Entry Level Tax Staff

8:30 am – 4:15 pm

$1675

$1975

Columbia

7/31/17

AICPA Tax School: Tax Staff Essentials ‚Äî Week 2 – For Tax Staff with 2 to 4 Years of Experience

8:30 am – 4:15 pm

$1675

$1975

Columbia

08/07/17

AICPA Tax School: Tax Staff Essentials ‚Äî Week 3 – For Firm Leaders

8:30 am – 4:15 pm

$1675

$1975

Columbia

8/15/17

Creative Strategies for Buying, Selling, or Gifting a Business

8:00 am – 3:30 pm

$295

$395

Columbia

8/30/17

A Practitioners Guide to IRAs and Qualified Retirement Plans

8:00 am – 3:30 pm

$295

$395

Timonium

9/19/17

Form 990: Mastering Its Unique Characteristics

8:00 am – 3:30 pm

$295

$395

Columbia

9/25/17

48th Annual Chesapeake Tax Conference

8:00 am – 3:45 pm

$300

$400

Baltimore & Online

9/27/17

The Complete Guide to Estate Administrations

8:00 am – 3:30 pm

$295

$395

Columbia

9/28/17

Traps and Pitfalls in Estate Planning

8:00 am – 3:30 pm

$295

$395

Timonium

JULY 2017

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

TAX (IN-PERSON), CONTINUED 10/24/17

Cut Your Client’s Tax Bill: Individual Tax Planning Tips and Strategies

8:00 am – 3:30 pm

$295

$395

Columbia

10/26/17

The Complete Guide to Maryland Death Taxation

8:00 am – 3:30 pm

$295

$395

Timonium

11/02/17

2017 Practitioners’ Conference

8:00 am – 5:00 pm

$210

$310

Baltimore

11/03/17

Applying Integrated Estate, Financial and Asset Protection Planning Techniques

8:00 am – 3:30 pm

$295

$395

Columbia

11/09/17

Don Farmer’s 2017 Individual Income Tax Workshop

8:00 am – 4:00 pm

$315

$415

Baltimore & Online

11/10/17

Don Farmer’s 2017 Corporate Income Tax Workshop

8:00 am – 4:00 pm

$295

$395

Baltimore & Online

11/13/17

Advanced Tax Institute- Day 1- Current Tax Issues and Business Tax Update

8:30 am – 4:45 pm

$285

Baltimore

11/13/17

Advanced Tax Institute Conference

-–-

Baltimore

11/14/17

Advanced Tax Institute- Day 2- Estate Planning Issues

8:30 am – 4:40 pm

$285

Baltimore

11/15/17

Advanced Tax Institute- Day 3- Real Estate and Partnerships

8:30 am – 4:40 pm

$285

Baltimore

11/16/17

Advanced Tax Institute- Day 4- State & Local Tax Issues

8:30 am – 4:45 pm

$285

Baltimore

11/16/17

Tax Considerations and Consequences for Closely Held Businesses

8:00 am – 3:30 pm

$295

$395

Timonium

11/28/17

Integrated Estate, Financial and Asset Protection Planning – A Breakthrough Approach

8:00 am – 3:30 pm

$295

$395

Columbia

12/01/17

Don Farmer’s 2017 Federal Tax Update

8:00 am – 4:00 pm

$295

$395

Baltimore & Online

12/14/17

MACPA’s 1040 Fast Track

8:00 am – 4:00 pm

$400

$500

Columbia & Online

12/18/17

The Complete Guide to the Preparation of Form 1041

8:00 am – 4:00 pm

$295

$395

Columbia

01/03/18

The Complete Guide to the Preparation of Form 1041

8:00 am – 4:00 pm

$295

$395

Timonium

01/04/18

MACPA’s 1040 Fast Track

8:00 am – 4:00 pm

$400

$500

Timonium & Online

01/09/18

Advanced Tax Strategies for LLCs & Partnerships

8:00 am – 3:30 pm

$295

$395

Columbia

1/10/18

Construction Contractors Advanced Issues

8:00 am – 3:30 pm

$295

$395

Columbia

1/16/18

Annual Tax Update: Individuals and Sole Proprietors

8:00 am – 3:30 pm

$295

$395

Frederick

1/18/18

Reviewing Pass-Through Tax Returns: What Are You Missing?

8:00 am – 3:30 pm

$295

$395

Timonium

1/25/18

CPA Day 2018

7:30 am – 1:30 pm

Annapolis

TECHN O L O G Y (IN-PE R S ON ) 7/21/17

Excel + Word + Outlook + OneNote + Adobe Acrobat + Office 365 Tips – Improve Personal Productivity

8:00 am – 3:30 pm

$330

$480

Columbia

8/17/17

Excel Hot Topics and Best Practices for CPAs

8:00 am – 3:30 pm

$330

$480

Columbia

8/30/17

The Outsourced CFO Community Forum

9:00 am – 12:00 pm

$150

$250

Columbia

10/04/17

Excel Advanced Features, Functions, Pivot Tables and the Macro Recorder

8:00 am – 3:30 pm

$330

$480

Columbia

11/01/17

Excel Pivot Tables in-depth, PowerPivot, and Data Analysis Functions and Tips

8:00 am – 3:30 pm

$330

$480

Columbia

11/07/17

QuickBooks For Accounting Professionals

8:00 am – 3:30 pm

$330

$480

Columbia

STATEMENT

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

TECHNOLOGY (IN-PERSON), CONTINUED 11/21/17

Excel Power User: Macro Programming using Visual Basic for Applications

8:00 am – 3:30 pm

$330

$480

Columbia

12/08/17

Excel + Word + Outlook + OneNote + Adobe Acrobat + Office 365 Tips – Improve Personal Productivity

8:00 am – 3:30 pm

$330

$480

Columbia

12/12/17

Excel Advanced Features, Functions, Pivot Tables and the Macro Recorder

8:00 am – 3:30 pm

$330

$480

Columbia

12/13/17

2017 CPA Summit

8:00 am – 4:10 am

$325

$425

Columbia & Online

1/30/18

Excel Hot Topics and Best Practices for CPAs

8:00 am – 3:30 pm

$330

$480

Columbia

TRUSTING YOUR SKILL. TRUSTING YOU. The Practitioners Conference is designed to help CPAs maintain their status as trusted advisors by equipping them to serve their clients better. The conference features topics including technology, overviews of financial products, healthcare updates, and more.

November 2

Martin’s West • Baltimore • CPE: 8.0

macpa.org/PractitionersConf

STRATEGIC LEARNING POWERED BY

JULY 2017

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

32ND ANNUAL

PERSONAL FINANCIAL PLANNING CONFERENCE Your expertise is your clients’ peace of mind

The Personal Financial Planning Conference is for CPAs who are financial planners or business consultants advising clients in retirement and financial planning issues. Receive training in topics including estate tax, insurance, retirement planning, investments, divorce, and more.

October 24 • Sheraton Baltimore North • 8:00 a.m •

Simulcast Available

macpa.org/PFP STRATEGIC LEARNING POWERED BY

STATEMENT

Upcoming ONLINE Events & Courses

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

ACCOUNTING & AUDITING (ONLINE) 7/17/17

Documenting Your EBP Audit: What You Need to Know

10:30 am – 6:30 pm

$249

$319

Online Webcast

7/18/17

Leases: Mastering the New FASB Requirements

9:00 am – 5:00 pm

$249

$319

Online Webcast

7/20/17

Implementing FASB’s New Lease Standard: ASU 2016-02 Accounting for Leases- Examples and Practical Approaches

8:30 am – 12:30 pm

$110

$140

Online Webcast

7/20/17

Revenue Recognition: Mastering the New FASB Requirements

9:00 am – 5:00 pm

$249

$319

Online Webcast

7/24/17

Audit Workpapers: Documenting Field Work

9:00 am – 1:00 pm

$159

$199

Online Webcast

7/24/17

Audit Workpapers: Reviewing Field Work

1:00 pm – 5:00 pm

$159

$199

Online Webcast

7/24/17

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

10:30 am – 6:30 pm

$249

$319

Online Webcast

7/25/17

Fraud and Cash Receipts: Common Frauds and Internal Controls

9:00 am – 1:00 pm

$159

$199

Online Webcast

7/25/17

Preparation, Compilation, and Review Engagements: Update and Review

9:00 am – 1:00 pm

$159

$199

Online Webcast

7/26/17

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

9:00 am – 1:00 pm

$159

$199

Online Webcast

7/26/17

Fraud: Recent Findings, Red Flags and Corruption Scheme

1:00 pm – 5:00 pm

$159

$199

Online Webcast

7/27/17

Analyzing a Company’s Financial Statement

9:00 am – 1:00 pm

$159

$199

Online Webcast

7/31/17

Internal Control: How Does It Impact an Audit?

10:30 am – 2:30 pm

$159

$199

Online Webcast

08/03/17

Applying the Risk Assessment Standards to Enhance Audit Quality

9:00 am – 1:00 pm

$159

$199

Online Webcast

08/04/17

Audit Workpapers: Documenting Field Work

9:00 am – 1:00 pm

$159

$199

Online Webcast

08/04/17

Audit Workpapers: Reviewing Field Work

1:00 pm – 5:00 pm

$159

$199

Online Webcast

08/07/17

Statement of Cash Flows: Preparation, Presentation, and Use

1:00 pm – 5:00 pm

$159

$199

Online Webcast

8/11/17

Implementing FASB’s New Lease Standard: ASU 2016-02 Accounting for Leases- Examples and Practical Approaches

9:00 am – 1:00 pm

$110

$140

Online Webcast

8/11/17

Construction Contractors: Accounting, Auditing, and Tax

9:00 am – 5:00 pm

$249

$319

Online Webcast

8/14/17

Internal Control: How Does It Impact an Audit?

2:30 pm – 6:30 pm

$159

$199

Online Webcast

8/14/17

Preparation, Compilation, and Review Engagements: Update and Review

10:30 am – 2:30 pm

$159

$199

Online Webcast

8/15/17

Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know

1:00 pm – 5:00 pm

$159

$199

Online Webcast

8/15/17

Fraud in Small-to Medium-Sized Entities

9:00 am – 1:00 pm

$159

$199

Online Webcast

JULY 2017

DATE

COURSE TITLE

CPE

TIME

BUSINESS LEARNING INSTITUTE

MEMBER

NON-MEM. LOCATION

Master key MBA concepts in hours, not years. blionline.org/MBAexpress

The MBAexpress is a co-creation between Peter Margaritis & Jennifer Elder in partnership with BLI.

The MBAexpress provides business savvy in customizable increments. Choose an individual model, a pre-packed bundle, or select modules for a customized program. FO C US A R E A B U ND LES

$1 80

each includes 6 topic modules

ADDING VALUE Getting the most by giving the most.

BUSINESS STRATEGY Thinking, planning, acting, and leading.

INCLUDED M ODUL ES

$45

when taken individually

• Basics of Business Law • Best Practices for Better Budgeting and Planning • Business Benefits of Sustainability • Creativity & Innovation

A L L FI VE BU N D L ES

$595

discounted price

• Faster Disaster Recovery

• Insightful Financial Analysis

• Ferreting Out Fraud

• Nuances of Negotiating

• International Business

• Risk Management

• Masterful Marketing

• Strategy for Success

LEADERSHIP STRATEGY

• Emotional Intelligence

• Good Governance

Taking people to new places and higher ground.

• Essence of Entrepreneurship

• Latest in Leadership

• Smarter Decisionmaking

• Balanced Scorecard

• Excellent Customer Service

• Performance Management

• Effective Change Management

• Project Management

• Communication in the Workplace

• Powerful Presentation Skills

• Success with Social Media

• Networking—Building a Stronger Professional Network

• Presenting Numbers for Impact

• The Art of Effective Writing

PERFORMANCE MANAGEMENT Getting to better results, faster.

POWERFUL COMMUNICATION Conveying meaning and earning an audience.

• Business Process Improvement

• Teamwork & High Performance Teams

HOSTING YOUR TRAINING ON-SITE? CUSTOMIZE YOUR MBAexpress. STATEMENT Select any 6 of our 30 available modules to create your own MBAexpress program.

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

ACCOUNTING & AUDITING (ONLINE), CONTINUED 8/17/17

Revenue Recognition: Mastering the New FASB Requirements

9:00 am – 5:00 pm

$249

$319

Online Webcast

8/22/17

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

9:00 am – 5:00 pm

$249

$319

Online Webcast

8/23/17

Fraud and Cash Receipts: Common Frauds and Internal Controls

9:00 am – 1:00 pm

$159

$199

Online Webcast

8/23/17

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

1:00 pm – 5:00 pm

$159

$199

Online Webcast

8/24/17

Fraud: Recent Findings, Red Flags and Corruption Scheme

9:00 am – 1:00 pm

$159

$199

Online Webcast

8/25/17

Analyzing a Company’s Financial Statement

9:00 am – 1:00 pm

$159

$199

Online Webcast

8/28/17

New Required Going Concern Disclosure: Evaluating the Impact on Preparing Financial Statements, Compilations, Reviews and Audits

8:30 am – 10:30 am

$75

$90

Online Webcast

8/29/17

Audits of 401(k) Plans

9:00 am – 5:00 pm

$249

$319

Online Webcast

8/30/17

Grow Your Business from Within: How to Deliver Maximum Value to Client’s on Every Engagement

9:00 am – 11:00 am

$75

$90

Online Webcast

8/31/17

Leases: Mastering the New FASB Requirements

9:00 am – 5:00 pm

$249

$319

Online Webcast

09/01/17

Audit Workpapers: Documenting Field Work

9:00 am – 1:00 pm

$159

$199

Online Webcast

09/01/17

Audit Workpapers: Reviewing Field Work

1:00 pm – 5:00 pm

$159

$199

Online Webcast

09/05/17

Fraud in Small-to Medium-Sized Entities

1:00 pm – 5:00 pm

$159

$199

Online Webcast

09/05/17

Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know

9:00 am – 1:00 pm

$159

$199

Online Webcast

09/06/17

Implementing FASB’s New Lease Standard: ASU 2016-02 Accounting for Leases- Examples and Practical Approaches

12:00 pm – 4:00 pm

$110

$140

Online Webcast

09/07/17

Internal Control: How Does It Impact an Audit?

1:00 pm – 5:00 pm

$159

$199

Online Webcast

09/08/17

Statement of Cash Flows: Preparation, Presentation, and Use

1:00 pm – 5:00 pm

$159

$199

Online Webcast

09/08/17

Construction Contractors: Accounting, Auditing, and Tax

9:00 am – 5:00 pm

$249

$319

Online Webcast

9/13/17

Advanced Accounting & Auditing Quarterly Update Q3

2:00 pm – 4:00 pm

$99

$129

Online Webcast

9/13/17

Fraud: Recent Findings, Red Flags and Corruption Scheme

9:00 am – 1:00 pm

$159

$199

Online Webcast

9/14/17

New Required Going Concern Disclosure: Evaluating the Impact on Preparing Financial Statements, Compilations, Reviews and Audits (Copy)

9:00 am – 11:00 am

$75

$90

Online Webcast

9/14/17

Fraud and Cash Receipts: Common Frauds and Internal Controls

9:00 am – 1:00 pm

$159

$199

Online Webcast

9/14/17

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

1:00 pm – 5:00 pm

$159

$199

Online Webcast

9/15/17

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

9:00 am – 5:00 pm

$249

$319

Online Webcast

9/18/17

2017 Government Contractors’ Conference

8:00 am – 4:30 pm

$255

$355

College Park & Online

9/19/17

Preparation, Compilation, and Review Engagements: Update and Review

9:00 am – 1:00 pm

$159

$199

Online Webcast

9/21/17

Analyzing a Company’s Financial Statement

9:00 am – 1:00 pm

$159

$199

Online Webcast

9/22/17

Grow Your Business from Within: How to Deliver Maximum Value to Client’s on Every Engagement

9:00 am – 11:00 am

$75

$90

Online Webcast

9/27/17

2017 SEC Quarterly Update Q3 Webcast

1:00 pm – 3:00 pm

$99

$129

Online Webcast

JULY 2017

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

ACCOUNTING & AUDITING (ONLINE), CONTINUED 9/28/17

Revenue Recognition: Mastering the New FASB Requirements

9:00 am – 5:00 pm

$249

$319

Online Webcast

9/29/17

Leases: Mastering the New FASB Requirements

9:00 am – 5:00 pm

$249

$319

Online Webcast

10/03/17

Implementing FASB’s New Lease Standard: ASU 2016-02 Accounting for Leases- Examples and Practical Approaches

12:00 pm – 4:00 pm

$110

$140

Online Webcast

10/05/17

Fraud in Small-to Medium-Sized Entities

9:00 am – 1:00 pm

$159

$199

Online Webcast

10/09/17

New Required Going Concern Disclosure: Evaluating the Impact on Preparing Financial Statements, Compilations, Reviews and Audits

1:00 pm – 3:00 pm

$75

$90

Online Webcast

10/09/17

Grow Your Business from Within: How to Deliver Maximum Value to Client’s on Every Engagement

9:00 am – 11:00 am

$75

$90

Online Webcast

10/10/17

Preparation, Compilation, and Review Engagements: Update and Review

9:00 am – 1:00 pm

$159

$199

Online Webcast

10/11/17

Statement of Cash Flows: Preparation, Presentation, and Use

1:00 pm – 5:00 pm

$159

$199

Online Webcast

10/12/17

Analyzing a Company’s Financial Statement

9:00 am – 1:00 pm

$159

$199

Online Webcast

10/12/17

Revenue Recognition: Mastering the New FASB Requirements

9:00 am – 5:00 pm

$249

$319

Online Webcast

10/13/17

Construction Contractors: Accounting, Auditing, and Tax

9:00 am – 5:00 pm

$249

$319

Online Webcast

10/16/17

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

10:30 am – 6:30 pm

$249

$319

Online Webcast

10/17/17

Fraud and Cash Receipts: Common Frauds and Internal Controls

1:00 pm – 5:00 pm

$159

$199

Online Webcast

10/17/17

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

9:00 am – 1:00 pm

$159

$199

Online Webcast

11/01/17

Fraud: Recent Findings, Red Flags and Corruption Scheme

9:00 am – 1:00 pm

$159

$199

Online Webcast

11/02/17

Implementing FASB’s New Lease Standard: ASU 2016-02 Accounting for Leases- Examples and Practical Approaches

9:00 am – 1:00 pm

$110

$140

Online Webcast

11/03/17

Audit Workpapers: Documenting Field Work

9:00 am – 1:00 pm

$159

$199

Online Webcast

11/03/17

Audit Workpapers: Reviewing Field Work

1:00 pm – 5:00 pm

$159

$199

Online Webcast

11/10/17

Construction Contractors: Accounting, Auditing, and Tax

9:00 am – 5:00 pm

$249

$319

Online Webcast

11/10/17

Leases: Mastering the New FASB Requirements

9:00 am – 5:00 pm

$249

$319

Online Webcast

11/15/17

New Required Going Concern Disclosure: Evaluating the Impact on Preparing Financial Statements, Compilations, Reviews and Audits

2:00 pm – 4:00 pm

$75

$90

Online Webcast

11/17/17

Grow Your Business from Within: How to Deliver Maximum Value to Client’s on Every Engagement

9:00 am – 11:00 am

$75

$90

Online Webcast

11/29/17

Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know

1:00 pm – 5:00 pm

$159

$199

Online Webcast

11/30/17

Internal Control: How Does It Impact an Audit?

9:00 am – 1:00 pm

$159

$199

Online Webcast

12/01/17

Audits of 401(k) Plans

9:00 am – 5:00 pm

$249

$319

Online Webcast

12/05/17

Implementing FASB’s New Lease Standard: ASU 2016-02 Accounting for Leases- Examples and Practical Approaches

9:00 am – 1:00 pm

$110

$140

Online Webcast

12/07/17

Analyzing a Company’s Financial Statement

9:00 am – 1:00 pm

$159

$199

Online Webcast

12/11/17

Grow Your Business from Within: How to Deliver Maximum Value to Client’s on Every Engagement

12:00 pm – 2:00 pm

$75

$90

Online Webcast

12/11/17

Preparation, Compilation, and Review Engagements: Update and Review

10:30 am – 2:30 pm

$159

$199

Online Webcast

STATEMENT

M ast e r in g complex ta x l aw fo r yo u r c l ie n ts 2017

A dva n c e d T a x I n st i t u t e N ov e m b e r 1 3 - 1 6

TO PIC S BY DAY

Complex tax laws change constantly, and the tax strategy CPAs give their clients must change with it. The Advanced Tax Institute is for high-performing lawyers and CPAs who want to bring the best advice to their clients and their firms. ATI offers in-depth updates on new tax laws and regulations in a multitude of specific focus areas.

DAY 1: Current Tax Issues and Business Tax Update DAY 2: Estate Planning Issues DAY 3: Real Estate and Partnerships DAY 4: State & Local Tax Issues

m ac pa .o rg / at i MARTIN’S WEST • Baltimore STRATEGIC LEARNING POWERED BY

JULY 2017

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

ACCOUNTING & AUDITING (ONLINE), CONTINUED 12/13/17

2017 CPA Summit

8:00 am – 4:10 am

$325

$425

Columbia & Online

12/14/17

New Required Going Concern Disclosure: Evaluating the Impact on Preparing Financial Statements, Compilations, Reviews and Audits

8:30 am – 10:30 am

$75

$90

Online Webcast

12/20/17

Statement of Cash Flows: Preparation, Presentation, and Use

1:00 pm – 5:00 pm

$159

$199

Online Webcast

12/26/17

Fraud in Small-to Medium-Sized Entities

1:00 pm – 5:00 pm

$159

$199

Online Webcast

12/26/17

Revenue Recognition: Mastering the New FASB Requirements

9:00 am – 5:00 pm

$249

$319

Online Webcast

12/28/17

Fraud and Cash Receipts: Common Frauds and Internal Controls

9:00 am – 1:00 pm

$159

$199

Online Webcast

12/28/17

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

1:00 pm – 5:00 pm

$159

$199

Online Webcast

12/29/17

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

9:00 am – 5:00 pm

$249

$319

Online Webcast

A I C PA CO N F E R ENCE S (ONLINE)

*Member and non-member pricing refers to AICPA membership for the AICPA events listed below. Register at aicpa.org. 9/11/17 9/13/17

National Conference on Banks and Savings Institutions

25.5

7:00 am – 5:20 pm

$1455

$1755

National Harbor & Online

9/11/17 9/13/17

Global Manufacturing Conference

18.5

Varies each day

$955

$1255

Baltimore & Online

11/8/17 11/10/17

Women’s Global Leadership Summit

9:00 am – 5:00 pm

$955

$1295

Chicago, IL & Online

11/8/17 11/10/17

Doing Business in North America

$1220

$1595

Chicago, IL & Online

11/13/17 11/14/17

National Tax Conference

7:00 am – 5:50 pm

$955

$1295

Washington, DC & Online

BLI LE A D E R S H IP (ONLINE) 7/24/17

Listening For Leaders: Ask the Question, Discover the Need, Win the Trust

12:00 pm – 4:00 pm

$110

$140

Online Webcast

7/26/17

Master Coach and Mentor- Valuing Your Emotional Intelligence

10:00 am – 11:00 am

$35

$45

Online Webinar

8/23/17

Master Coach and Mentor- Valuing Your Emotional Intelligence

2:00 pm – 3:00 pm

$35

$45

Online Webinar

10/05/17

Master Coach and Mentor- Valuing Your Emotional Intelligence

10:00 am – 11:00 am

$35

$45

Online Webinar

BU S I N E S S & IN DUSTRY (ONLINE) 7/17/17

Employment Law Update: Examining Critical Issues with FMLA, HIPPA, COBRA, ADA and More

1:00 pm – 5:00 pm

$159

$199

Online Webcast

7/17/17

Not-for-Profit Accounting and Auditing Update

1:00 pm – 5:00 pm

$159

$199

Online Webcast

7/17/17

Best Practices for Payroll Taxes and 1099 Issues

10:30 am – 6:30 pm

$249

$319

Online Webcast

7/18/17

Controller Series: Acquiring Distressed Assets

10:00 am – 11:00 am

$35

$45

Online Webcast

7/18/17

MS PowerPoint – Advanced Techniques for Better Presentations

2:00 pm – 4:00 pm

$99

$129

Online Webcast

7/18/17

Accounting and Auditing Update

9:00 am – 1:00 pm

$159

$199

Online Webcast

7/18/17

Leases: Mastering the New FASB Requirements

9:00 am – 5:00 pm

$249

$319

Online Webcast

7/18/17

Multistate Taxation

9:00 am – 5:00 pm

$249

$319

Online Webcast

7/19/17

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

11:00 am – 1:00 pm

$99

$129

Online Webcast

STATEMENT

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

Four, 4-hour CPE sessions. Choose from 8 course options to maximize your CPE this fall.

4 FOR FALL Nov 16-17 4 For Fall is a two-day CPE event that covers a wide range of topics. Each day offers two, fourhour CPE sessions. Each session offers a variety of options. A total of 16 hours of CPE are available. 2017 COURSES: • Revenue Recognition – An Overview of the New Standard and Preliminary Look at it’s Impact on your Company • Annual Update for Governments and Not-for-Profits • A Practical Ethics Update for CPAs 2017 Edition for CPAs • Frequent Frauds Found in Not-for-Profits

• Accounting and Auditing Update • Current Challenges and Key Risks in Financial Reporting Today: An Update on the “Trump Bump” • Preparation, Compilation, and Review Engagements: Update and Review • Outsourcing & Cybersecurity: What CPAs Need to Know

STRATEGIC LEARNING POWERED BY

macpa.org/FourForFall JULY 2017

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

BUSINESS & INDUSTRY (ONLINE), CONTINUED 7/19/17

Excel for Accounting Professionals Session 6: List Comparisons and Indenting

2:00 pm – 4:00 pm

$99

$129

Online Webcast

7/19/17

The Eight Hour MBA

9:00 am – 5:00 pm

$245

$345

Online Webcast

7/20/17

Controller Series: Competing Globally

10:00 am – 11:00 am

$35

$45

Online Webcast

7/20/17

Revenue Recognition: Mastering the New FASB Requirements

9:00 am – 5:00 pm

$249

$319

Online Webcast

7/21/17

Leader Evolution: From Technical to Strategic Leadership

2:00 pm – 4:00 pm

$75

$90

Online Webcast

7/21/17

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

11:00 am – 1:00 pm

$99

$129

Online Webcast

7/21/17

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

2:00 pm – 4:00 pm

$99

$129

Online Webcast

7/21/17

Accounting for Deferred Income Taxes

9:00 am – 5:00 pm

$249

$319

Online Webcast

7/24/17

Controller’s Update: Today’s Latest Trends

9:00 am – 1:00 pm

$159

$199

Online Webcast

7/24/17

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

1:00 pm – 5:00 pm

$159

$199

Online Webcast

7/24/17

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

10:30 am – 6:30 pm

$249

$319

Online Webcast

7/25/17

Controller Series: Debt and Equity Mix

10:00 am – 11:00 am

$35

$45

Online Webcast

7/25/17

2017 Technology Update

2:00 pm – 4:00 pm

$99

$129

Online Webcast

7/26/17

Streamlined Excel Reporting Series Session 2: Working with PivotTables

2:00 pm – 4:00 pm

$99

$129

Online Webcast

7/26/17

Streamlined Excel Reporting Series Session 1: PivotTable Fundamentals

11:00 am – 1:00 pm

$99

$129

Online Webcast

7/26/17

Fraud: Recent Findings, Red Flags and Corruption Scheme

1:00 pm – 5:00 pm

$159

$199

Online Webcast

7/27/17

Controller Series: Effective Communication and Negotiations

10:00 am – 11:00 am

$35

$45

Online Webcast

7/27/17

Capitalized Costs and Depreciation: Key Issues and Answers

1:00 pm – 5:00 pm

$159

$199

Online Webcast

7/27/17

Analyzing a Company’s Financial Statement

9:00 am – 1:00 pm

$159

$199

Online Webcast

7/27/17

Capitalized Costs and Depreciation: Key Issues and Answers

10:00 am – 5:00 pm

$159

$199

Online Webcast

7/27/17

Employment Law Update: Reducing Employer Liability

9:00 am – 1:00 pm

$159

$199

Online Webcast

7/28/17

Conflict and Communication – You vs. Me vs. Them

10:00 am – 12:00 pm

$75

$90

Online Webcast

7/28/17

Streamlined Excel Reporting Series Session 3: PivotTable Wrap-Up and Web Data

11:00 am – 1:00 pm

$99

$129

Online Webcast

7/28/17

Streamlined Excel Reporting Series Session 4: External Data and PivotCharts

2:00 pm – 4:00 pm

$99

$129

Online Webcast

08/01/17

Using Personal Learning Networks to Learn New Skills

11:00 am – 12:00 pm

$35

$45

Online Webcast

08/03/17

Leader Evolution: From Technical to Strategic Leadership

12:00 pm – 2:00 pm

$75

$90

Online Webcast

08/03/17

Time to Get Serious About Information Security

1:00 pm – 3:00 pm

$99

$129

Online Webcast

08/03/17

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

9:00 am – 1:00 pm

$159

$199

Online Webcast

08/04/17

Simplifying Security of Online Passwords

10:00 am – 11:00 am

$59

$69

Online Webcast

08/07/17

Conflict and Communication – You vs. Me vs. Them

2:00 pm – 4:00 pm

$75

$90

Online Webcast

STATEMENT

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

SECU is right for your Small Business. We have the expertise and resources that are right for you. Your SECU Business Relationship team is flexible and responsive to your needs. We will work with you to improve your cash flow and grow your business! Not only do we offer very competitive rates and terms; we are local—so we understand the Maryland economy, and how it affects your industry, and your bottom line. We are committed to becoming your trusted banking partner and take great personal interest in your success. Because when you do well, we do well.

Take your business banking in a different direction with SECU. Don Jacubec

Business Relationship Banker

Click secumd.org/business Email SmallBizIsBig@secumd.com Call 443-517-5045

JULY 2017 Federally insured by NCUA

Business Checking, Savings, and Money Market Accounts • CDs • Online Banking and Remote Deposit Business Lines of Credit • Commercial Mortgages • SBA and Term Loans • Employee Programs and Services

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

BUSINESS & INDUSTRY (ONLINE), CONTINUED 08/07/17

U.S. GAAP: Review for Business & Industry

10:30 am – 2:30 pm

$159

$199

Online Webcast

08/08/17

Financial Forecasting: Planning for Success

9:00 am – 1:00 pm

$159

$199

Online Webcast

08/09/17

Excel for Accounting Professionals Session 1: Tables and Named References

11:00 am – 1:00 pm

$99

$129

Online Webcast

08/09/17

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

2:00 pm – 4:00 pm

$99

$129

Online Webcast

08/09/17

Choice of and Formation of Entity

1:00 pm – 5:00 pm

$159

$199

Online Webcast

8/10/17

MS PowerPoint – Create Presentations that Engage Your Audience

3:00 pm – 5:00 pm

$99

$129

Online Webcast

8/11/17

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

11:00 am – 1:00 pm

$99

$129

Online Webcast

8/11/17

Excel for Accounting Professionals Session 4: Conditional Summing and Lookups

2:00 pm – 4:00 pm

$99

$129

Online Webcast

8/11/17

Construction Contractors: Accounting, Auditing, and Tax

9:00 am – 5:00 pm

$249

$319

Online Webcast

8/14/17

2017 Technology Update

12:00 pm – 2:00 pm

$99

$129

Online Webcast

8/15/17

KPI Dashboards – The New Financial Reporting Model

3:00 pm – 5:00 pm

$99

$129

Online Webcast

8/15/17

Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know

1:00 pm – 5:00 pm

$159

$199

Online Webcast

8/16/17

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

11:00 am – 1:00 pm

$99

$129

Online Webcast

8/16/17

Excel for Accounting Professionals Session 6: List Comparisons and Indenting

2:00 pm – 4:00 pm

$99

$129

Online Webcast

8/16/17

Capitalized Costs and Depreciation: Key Issues and Answers

10:00 am – 5:00 pm

$159

$199

Online Webcast

8/17/17

Seven Secrets of Successful Business Communication – Part 1

10:00 am – 12:00 pm

$75

$90

Online Webcast

8/17/17

MS PowerPoint – Advanced Techniques for Better Presentations

10:00 am – 12:00 pm

$99

$129

Online Webcast

8/17/17

Forensic Accounting: Uncovering Schemes and Scams

1:00 pm – 5:00 pm

$159

$199

Online Webcast

8/17/17

Revenue Recognition: Mastering the New FASB Requirements

9:00 am – 5:00 pm

$249

$319

Online Webcast

8/18/17

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

11:00 am – 1:00 pm

$99

$129

Online Webcast

8/18/17

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

2:00 pm – 4:00 pm

$99

$129

Online Webcast

8/18/17

Identity Theft: Preventing, Detecting, and Investigating

9:00 am – 5:00 pm

$249

$319

Online Webcast

8/21/17

Lean Operations for a New Economy

9:00 am – 11:00 am

$75

$90

Online Webcast

8/21/17

Best Practices for Payroll Taxes and 1099 Issues

10:30 am – 6:30 pm

$249

$319

Online Webcast

8/22/17

Controller Series: Enterprise Risk Management

10:00 am – 11:00 am

$35

$45

Online Webcast

8/22/17

Multistate Taxation

9:00 am – 5:00 pm

$249

$319

Online Webcast

8/22/17

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

9:00 am – 5:00 pm

$249

$319

Online Webcast

8/23/17

Streamlined Excel Reporting Series Session 1: PivotTable Fundamentals

11:00 am – 1:00 pm

$99

$129

Online Webcast

8/23/17

Streamlined Excel Reporting Series Session 2: Working with PivotTables

2:00 pm – 4:00 pm

$99

$129

Online Webcast

STATEMENT

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

BUSINESS & INDUSTRY (ONLINE), CONTINUED 8/24/17

Controller Series: Federal, State and Local Deficits

10:00 am – 11:00 am

$35

$45

Online Webcast

8/24/17

Using Microsoft OneNote as a MAP Handbook Tool

10:00 am – 12:00 pm

$99

$129

Online Webcast

8/24/17

Employment Law Update: Examining Critical Issues with FMLA, HIPPA, COBRA, ADA and More

1:00 pm – 5:00 pm

$159

$199

Online Webcast

8/24/17

Fraud: Recent Findings, Red Flags and Corruption Scheme

9:00 am – 1:00 pm

$159

$199

Online Webcast

8/25/17

Working Together – Four Generations in the Workplace

12:00 pm – 1:00 pm

$35

$45

Online Webcast

8/25/17

Analyzing a Company’s Financial Statement

9:00 am – 1:00 pm

$159

$199

Online Webcast

8/25/17

Employment Law Update: Reducing Employer Liability

1:00 pm – 5:00 pm

$159

$199

Online Webcast

8/28/17

Not-for-Profit Accounting and Auditing Update

1:00 pm – 5:00 pm

$159

$199

Online Webcast

8/28/17

Controller’s Update: Today’s Latest Trends

2:30 pm – 6:30 pm

$159

$199

Online Webcast

8/29/17

Controller Series: Going Lean

10:00 am – 11:00 am

$35

$45

Online Webcast

8/29/17

Audits of 401(k) Plans

9:00 am – 5:00 pm

$249

$319

Online Webcast

8/30/17

Streamlined Excel Reporting Series Session 3: PivotTable Wrap-Up and Web Data

11:00 am – 1:00 pm

$99

$129

Online Webcast

8/30/17

Streamlined Excel Reporting Series Session 4: External Data and PivotCharts

2:00 pm – 4:00 pm

$99

$129

Online Webcast

8/30/17

The New Power Query: Get and Transform Your Data in Excel 2016

9:00 am – 11:00 am

$99

$129

Online Webcast

8/31/17

Controller Series: Good Customer Criteria and the Credit Process

10:00 am – 11:00 am

$35

$45

Online Webcast

8/31/17

Leases: Mastering the New FASB Requirements

9:00 am – 5:00 pm

$249

$319

Online Webcast

09/01/17

Working Together – Four Personality Styles in the Workplace

10:00 am – 11:00 am

$35

$45

Online Webcast

09/05/17

Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know

9:00 am – 1:00 pm

$159

$199

Online Webcast

09/06/17

KPI Dashboards – The New Financial Reporting Model

1:00 pm – 3:00 pm

$99

$129

Online Webcast

09/07/17

Using Microsoft OneNote as a MAP Handbook Tool

10:00 am – 12:00 pm

$99

$129

Online Webcast

09/08/17

The Finance and Accounting Organization as Strategist and Partner to the Business

1:00 pm – 2:00 pm

$35

$45

Online Webcast

09/08/17

Construction Contractors: Accounting, Auditing, and Tax

9:00 am – 5:00 pm

$249

$319

Online Webcast

9/11/17

Accounting and Auditing Update

10:30 am – 2:30 pm

$159

$199

Online Webcast

9/12/17

Financial Forecasting: Planning for Success

9:00 am – 1:00 pm

$159

$199

Online Webcast

9/12/17

Best Practices for Payroll Taxes and 1099 Issues

9:00 am – 5:00 pm

$249

$319

Online Webcast

9/12/17

Get Ready for the Fast Future – The Anticipatory CPA- (FREE FOR MEMBERS)

10:00 am – 11:00 am

$45

Online Webcast

9/13/17

Advanced Accounting & Auditing Quarterly Update Q3

2:00 pm – 4:00 pm

$99

$129

Online Webcast

9/13/17

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

1:00 pm – 5:00 pm

$159

$199

Online Webcast

9/13/17

Fraud: Recent Findings, Red Flags and Corruption Scheme

9:00 am – 1:00 pm

$159

$199

Online Webcast

JULY 2017

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

BUSINESS & INDUSTRY (ONLINE), CONTINUED 9/13/17

The Eight Hour MBA

8:00 am – 4:00 pm

$245

$345

Online Webcast

9/14/17

U.S. GAAP: Review for Business & Industry

9:00 am – 1:00 pm

$159

$199

Online Webcast

9/15/17

Get Out of the Casket and Up to the Podium

10:00 am – 12:00 pm

$75

$90

Online Webcast

9/15/17

2017 Technology Update

2:00 pm – 4:00 pm

$99

$129

Online Webcast

9/15/17

Not-for-Profit Accounting and Auditing Update

1:00 pm – 5:00 pm

$159

$199

Online Webcast

9/15/17

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

9:00 am – 5:00 pm

$249

$319

Online Webcast

9/18/17

Excel for Accounting Professionals Session 1: Tables and Named References

11:00 am – 1:00 pm

$99

$129

Online Webcast

9/18/17

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

2:00 pm – 4:00 pm

$99

$129

Online Webcast

9/18/17

Identity Theft: Preventing, Detecting, and Investigating

10:30 am – 6:30 pm

$249

$319

Online Webcast

9/19/17

Controller Series: Governance and the Board

10:00 am – 11:00 am

$35

$45

Online Webcast

9/19/17

Time to Get Serious About Information Security

11:00 am – 1:00 pm

$99

$129

Online Webcast

9/20/17

Excel for Accounting Professionals Session 4: Conditional Summing and Lookups

2:00 pm – 4:00 pm

$99

$129

Online Webcast

9/20/17

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

11:00 am – 1:00 pm

$99

$129

Online Webcast

9/21/17

Controller Series: Human Resource Effectiveness

10:00 am – 11:00 am

$35

$45

Online Webcast

9/21/17

MS PowerPoint – Create Presentations that Engage Your Audience

1:00 pm – 3:00 pm

$99

$129

Online Webcast

9/21/17

Analyzing a Company’s Financial Statement

9:00 am – 1:00 pm

$159

$199

Online Webcast

9/21/17

Forensic Accounting: Uncovering Schemes and Scams

1:00 pm – 5:00 pm

$159

$199

Online Webcast

9/22/17

Streamlined Excel Reporting Series Session 1: PivotTable Fundamentals

11:00 am – 1:00 pm

$99

$129

Online Webcast

9/22/17

Streamlined Excel Reporting Series Session 2: Working with PivotTables

2:00 pm – 4:00 pm

$99

$129

Online Webcast

9/25/17

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

11:00 am – 1:00 pm

$99

$129

Online Webcast

9/25/17

Excel for Accounting Professionals Session 6: List Comparisons and Indenting

2:00 pm – 4:00 pm

$99

$129

Online Webcast

9/25/17

Employment Law Update: Examining Critical Issues with FMLA, HIPPA, COBRA, ADA and More

1:00 pm – 5:00 pm

$159

$199

Online Webcast

9/26/17

Controller Series: Inflation, Deflation, and Stagflation

10:00 am – 11:00 am

$35

$45

Online Webcast

9/26/17

Simplifying Security of Online Passwords

3:00 pm – 4:00 pm

$59

$69

Online Webcast

9/26/17

Employment Law Update: Reducing Employer Liability

9:00 am – 1:00 pm

$159

$199

Online Webcast

9/27/17

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

2:00 pm – 4:00 pm

$99

$129

Online Webcast

9/27/17

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

11:00 am – 1:00 pm

$99

$129

Online Webcast

9/27/17

Look, Lead, Love,Learn- (FREE FOR MEMBERS)

11:00 am – 1:00 pm

$90

Online Webcast

9/28/17

Controller Series: Leadership and the Tone at the Top

10:00 am – 11:00 am

$35

$45

Online Webcast

STATEMENT

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

BUSINESS & INDUSTRY (ONLINE), CONTINUED 9/28/17

MS PowerPoint – Advanced Techniques for Better Presentations

10:00 am – 12:00 pm

$99

$129

Online Webcast

9/28/17

Revenue Recognition: Mastering the New FASB Requirements

9:00 am – 5:00 pm

$249

$319

Online Webcast

9/29/17

Streamlined Excel Reporting Series Session 3: PivotTable Wrap-Up and Web Data

11:00 am – 1:00 pm

$99

$129

Online Webcast

9/29/17

Streamlined Excel Reporting Series Session 4: External Data and PivotCharts

2:00 pm – 4:00 pm

$99

$129

Online Webcast

9/29/17

Leases: Mastering the New FASB Requirements

9:00 am – 5:00 pm

$249

$319

Online Webcast

9/29/17

Accounting for Deferred Income Taxes

9:00 am – 5:00 pm

$249

$319

Online Webcast

10/04/17

Not-for-Profit Accounting and Auditing Update

1:00 pm – 5:00 pm

$159

$199

Online Webcast

10/05/17

KPI Dashboards – The New Financial Reporting Model

3:00 pm – 5:00 pm

$99

$129

Online Webcast

10/06/17

Employment Law Update: Examining Critical Issues with FMLA, HIPPA, COBRA, ADA and More

9:00 am – 1:00 pm

$159

$199

Online Webcast

10/10/17

2017 Technology Update

12:00 pm – 2:00 pm

$99

$129

Online Webcast

10/10/17

Financial Forecasting: Planning for Success

9:00 am – 1:00 pm

$159

$199

Online Webcast

10/10/17

Annual Tax Update: Individuals and Sole Proprietors

9:00 am – 5:00 pm

$249

$319

Online Webcast

10/11/17

Time to Get Serious About Information Security

1:00 pm – 3:00 pm

$99

$129

Online Webcast

10/11/17

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

1:00 pm – 5:00 pm

$159

$199

Online Webcast

10/12/17

Simplifying Security of Online Passwords

3:00 pm – 4:00 pm

$59

$69

Online Webcast

10/12/17

Analyzing a Company’s Financial Statement

9:00 am – 1:00 pm

$159

$199

Online Webcast

10/12/17

Revenue Recognition: Mastering the New FASB Requirements

9:00 am – 5:00 pm

$249

$319

Online Webcast

10/13/17

Excel Power User -Automating with Macros (Part 1)

8:30 am – 10:30 am

$75

$90

Online Webcast

10/13/17

U.S. GAAP: Review for Business & Industry

9:00 am – 1:00 pm

$159

$199

Online Webcast

10/13/17

Best Practices for Payroll Taxes and 1099 Issues

9:00 am – 5:00 pm

$249

$319

Online Webcast

10/13/17

Construction Contractors: Accounting, Auditing, and Tax

9:00 am – 5:00 pm

$249

$319

Online Webcast

10/16/17

Leader Evolution: From Technical to Strategic Leadership

11:00 am – 1:00 pm

$75

$90

Online Webcast

10/16/17

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

10:30 am – 6:30 pm

$249

$319

Online Webcast

10/17/17

Controller Series: Medical Care and Health Insurance

10:00 am – 11:00 am

$35

$45

Online Webcast

10/18/17

Excel for Accounting Professionals Session 1: Tables and Named References

11:00 am – 1:00 pm

$99

$129

Online Webcast

10/19/17

Controller Series: National Infrastructure

10:00 am – 11:00 am

$35

$45

Online Webcast

10/19/17

MS PowerPoint – Create Presentations that Engage Your Audience

3:00 pm – 5:00 pm

$99

$129

Online Webcast

10/19/17

Forensic Accounting: Uncovering Schemes and Scams

1:00 pm – 5:00 pm

$159

$199

Online Webcast

10/20/17

Get Out of the Casket and Up to the Podium

10:00 am – 12:00 pm

$75

$90

Online Webcast

JULY 2017

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

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, as well as dozens of other resources for their best tax season yet.

Dec 14-15, 2017 Columbia | 8:00 a.m. CPE: 16

Jan 4-5, 2018 Timonium | 8:00 a.m. CPE: 16

macpa.org/1040FastTrack 66Simulcast available.

STRATEGIC LEARNING POWERED BY

STATEMENT

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

BUSINESS & INDUSTRY (ONLINE), CONTINUED 10/23/17

Lean Operations for a New Economy

9:00 am – 11:00 am

$75

$90

Online Webcast

10/24/17

Controller Series: Retirement and Succession Planning

10:00 am – 11:00 am

$35

$45

Online Webcast

10/24/17

MS PowerPoint – Advanced Techniques for Better Presentations

2:00 pm – 4:00 pm

$99

$129

Online Webcast

10/25/17

Working Together – Four Generations in the Workplace

10:00 am – 11:00 am

$35

$45

Online Webcast

10/26/17

Controller Series: Uncertainty & Managing Growth

10:00 am – 11:00 am

$35

$45

Online Webcast

10/26/17

Using Microsoft OneNote as a MAP Handbook Tool

12:00 pm – 2:00 pm

$99

$129

Online Webcast

10/27/17

Working Together – Four Personality Styles in the Workplace

1:00 pm – 2:00 pm

$35

$45

Online Webcast

10/30/17

Employment Law Update: Reducing Employer Liability

1:00 pm – 5:00 pm

$159

$199

Online Webcast

11/01/17

Fraud: Recent Findings, Red Flags and Corruption Scheme

9:00 am – 1:00 pm

$159

$199

Online Webcast

11/03/17

Annual Tax Update: Individuals and Sole Proprietors

9:00 am – 5:00 pm

$249

$319

Online Webcast

11/06/17

Excel for Accounting Professionals Session 1: Tables and Named References

11:00 am – 1:00 pm

$99

$129

Online Webcast

11/06/17

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

2:00 pm – 4:00 pm

$99

$129

Online Webcast

11/07/17

Leader Evolution: From Technical to Strategic Leadership

12:00 pm – 2:00 pm

$75

$90

Online Webcast

11/07/17

Accounting and Auditing Update

9:00 am – 1:00 pm

$159

$199

Online Webcast

11/07/17

Financial Forecasting: Planning for Success

9:00 am – 1:00 pm

$159

$199

Online Webcast

11/08/17

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

11:00 am – 1:00 pm

$99

$129

Online Webcast

11/08/17

Excel for Accounting Professionals Session 4: Conditional Summing and Lookups

2:00 pm – 4:00 pm

$99

$129

Online Webcast

11/09/17

Time to Get Serious About Information Security

11:00 am – 1:00 pm

$99

$129

Online Webcast

11/09/17

Capitalized Costs and Depreciation: Key Issues and Answers

10:00 am – 5:00 pm

$159

$199

Online Webcast

11/10/17

Streamlined Excel Reporting Series Session 1: PivotTable Fundamentals

11:00 am – 1:00 pm

$99

$129

Online Webcast

11/10/17

Streamlined Excel Reporting Series Session 2: Working with PivotTables

2:00 pm – 4:00 pm

$99

$129

Online Webcast

11/10/17

Construction Contractors: Accounting, Auditing, and Tax

9:00 am – 5:00 pm

$249

$319

Online Webcast

11/10/17

Leases: Mastering the New FASB Requirements

9:00 am – 5:00 pm

$249

$319

Online Webcast

11/13/17

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

11:00 am – 1:00 pm

$99

$129

Online Webcast

11/13/17

Excel for Accounting Professionals Session 6: List Comparisons and Indenting

2:00 pm – 4:00 pm

$99

$129

Online Webcast

11/13/17

The Eight Hour MBA

9:00 am – 5:00 pm

$245

$345

Online Webcast

11/14/17

Choice of and Formation of Entity

1:00 pm – 5:00 pm

$159

$199

Online Webcast

11/14/17

Accounting for Deferred Income Taxes

9:00 am – 5:00 pm

$249

$319

Online Webcast

11/15/17

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

11:00 am – 1:00 pm

$99

$129

Online Webcast

JULY 2017

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

BUSINESS & INDUSTRY (ONLINE), CONTINUED 11/15/17

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

2:00 pm – 4:00 pm

$99

$129

Online Webcast

11/16/17

Get Ready for the Fast Future – The Anticipatory CPA- (FREE FOR MEMBERS)

1:00 pm – 2:00 pm

$45

Online Webcast

11/17/17

Streamlined Excel Reporting Series Session 3: PivotTable Wrap-Up and Web Data

11:00 am – 1:00 pm

$99

$129

Online Webcast

11/17/17

Streamlined Excel Reporting Series Session 4: External Data and PivotCharts

2:00 pm – 4:00 pm

$99

$129

Online Webcast

11/17/17

Identity Theft: Preventing, Detecting, and Investigating

9:00 am – 5:00 pm

$249

$319

Online Webcast

11/27/17

Working Together – Four Generations in the Workplace

10:00 am – 11:00 am

$35

$45

Online Webcast

11/27/17

Not-for-Profit Accounting and Auditing Update

1:00 pm – 5:00 pm

$159

$199

Online Webcast

11/27/17

U.S. GAAP: Review for Business & Industry

10:30 am – 2:30 pm

$159

$199

Online Webcast

11/27/17

Best Practices for Payroll Taxes and 1099 Issues

10:30 am – 6:30 pm

$249

$319

Online Webcast

11/29/17

Working Together – Four Personality Styles in the Workplace

10:00 am – 11:00 am

$35

$45

Online Webcast

11/29/17

Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know

1:00 pm – 5:00 pm

$159

$199

Online Webcast

11/30/17

Controller Series: Acquiring Distressed Assets

10:00 am – 11:00 am

$35

$45

Online Webcast

11/30/17

Employment Law Update: Examining Critical Issues with FMLA, HIPPA, COBRA, ADA and More

9:00 am – 1:00 pm

$159

$199

Online Webcast

12/01/17

Audits of 401(k) Plans

9:00 am – 5:00 pm

$249

$319

Online Webcast

12/02/17

Brand You: How to be a leader and boost your career... with a little help from social media- (FREE FOR MEMBERS)

10:00 am – 11:00 am

$45

Online Webcast

12/06/17

The Finance and Accounting Organization as Strategist and Partner to the Business

2:00 pm – 3:00 pm

$35

$45

Online Webcast

12/07/17

Simplifying Security of Online Passwords

10:00 am – 11:00 am

$59

$69

Online Webcast

12/07/17

Leader Evolution: From Technical to Strategic Leadership

11:00 am – 1:00 pm

$75

$90

Online Webcast

12/07/17

Analyzing a Company’s Financial Statement

9:00 am – 1:00 pm

$159

$199

Online Webcast

12/12/17

2017 Technology Update

2:00 pm – 4:00 pm

$99

$129

Online Webcast

12/13/17

2017 CPA Summit

8:00 am – 4:10 am

$325

$425

Columbia & Online

12/13/17

Capitalized Costs and Depreciation: Key Issues and Answers

10:00 am – 5:00 pm

$159

$199

Online Webcast

12/14/17

MS PowerPoint – Create Presentations that Engage Your Audience

3:00 pm – 5:00 pm

$99

$129

Online Webcast

12/14/17

Using Microsoft OneNote as a MAP Handbook Tool

10:00 am – 12:00 pm

$99

$129

Online Webcast

12/15/17

Employment Law Update: Reducing Employer Liability

9:00 am – 1:00 pm

$159

$199

Online Webcast

12/15/17

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

9:00 am – 1:00 pm

$159

$199

Online Webcast

12/15/17

U.S. GAAP: Review for Business & Industry

9:00 am – 1:00 pm

$159

$199

Online Webcast

12/18/17

KPI Dashboards − The New Financial Reporting Model

3:00 pm – 5:00 pm

$99

$129

Online Webcast

12/18/17

The New Power Query: Get and Transform Your Data in Excel 2016

1:00 pm – 3:00 pm

$99

$129

Online Webcast

STATEMENT

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

BUSINESS & INDUSTRY (ONLINE), CONTINUED 12/20/17

Working Together – Four Generations in the Workplace

1:00 pm – 2:00 pm

$35

$45

Online Webcast

12/21/17

Working Together – Four Personality Styles in the Workplace

3:00 pm – 4:00 pm

$35

$45

Online Webcast

12/21/17

MS PowerPoint – Advanced Techniques for Better Presentations

10:00 am – 12:00 pm

$99

$129

Online Webcast

12/21/17

Forensic Accounting: Uncovering Schemes and Scams

1:00 pm – 5:00 pm

$159

$199

Online Webcast

12/26/17

Revenue Recognition: Mastering the New FASB Requirements

9:00 am – 5:00 pm

$249

$319

Online Webcast

12/27/17

Excel Power User -Automating with Macros (Part 1)

10:00 am – 12:00 pm

$75

$90

Online Webcast

12/29/17

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

9:00 am – 5:00 pm

$249

$319

Online Webcast

EMP L O YE E B E N EF ITS (ONLINE) 7/27/17

Employment Law Update: Reducing Employer Liability

9:00 am – 1:00 pm

$159

$199

Online Webcast

8/25/17

Employment Law Update: Reducing Employer Liability

1:00 pm – 5:00 pm

$159

$199

Online Webcast

8/29/17

Audits of 401(k) Plans

9:00 am – 5:00 pm

$249

$319

Online Webcast

9/21/17

Controller Series: Human Resource Effectiveness

10:00 am – 11:00 am

$35

$45

Online Webcast

9/26/17

Employment Law Update: Reducing Employer Liability

9:00 am – 1:00 pm

$159

$199

Online Webcast

10/17/17

Controller Series: Medical Care and Health Insurance

10:00 am – 11:00 am

$35

$45

Online Webcast

10/30/17

Employment Law Update: Reducing Employer Liability

1:00 pm – 5:00 pm

$159

$199

Online Webcast

12/01/17

Audits of 401(k) Plans

9:00 am – 5:00 pm

$249

$319

Online Webcast

E T HI C S (ONLINE) 7/28/17

Ethics and Professional Conduct: Updates

9:00 am – 1:00 pm

$159

$199

Online Webcast

8/10/17

Ethics and Professional Conduct: Updates

9:00 am – 1:00 pm

$159

$199

Online Webcast

8/14/17

Ethics: Critical Thinking, Case Studies, and Fraud

1:00 pm – 5:00 pm

$110

$140

Online Webcast

09/05/17

AICPA Code: Ethics in Practice

11:00 am – 1:00 pm

$99

$129

Online Webcast

9/19/17

Ethics and Professional Conduct: Updates

1:00 pm – 5:00 pm

$159

$199

Online Webcast

9/29/17

Ethics: Critical Thinking, Case Studies, and Fraud

12:00 pm – 4:00 pm

$110

$140

Online Webcast

10/04/17

AICPA Code: Ethics in Practice

1:00 pm – 3:00 pm

$99

$129

Online Webcast

10/26/17

Ethics: Critical Thinking, Case Studies, and Fraud

1:00 pm – 5:00 pm

$110

$140

Online Webcast

11/17/17

Ethics: Critical Thinking, Case Studies, and Fraud

1:00 pm – 5:00 pm

$110

$140

Online Webcast

12/18/17

Ethics: Critical Thinking, Case Studies, and Fraud

10:00 am – 2:00 pm

$110

$140

Online Webcast

GO VE R N ME N T (ONLINE) 7/19/17

Avoiding Common Errors in Not-for-Profit Financial Reporting

1:00 pm – 3:00 pm

$99

$129

Online Webcast

7/24/17

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

10:30 am – 6:30 pm

$249

$319

Online Webcast

JULY 2017

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

GOVERNMENT (ONLINE), CONTINUED 7/27/17

Audits of HUD-Assisted Projects

1:00 pm – 5:00 pm

$159

$199

Online Webcast

08/02/17

Fraud Risk in Governmental and Not-for-Profit Organizations

1:00 pm – 5:00 pm

$159

$199

Online Webcast

8/18/17

Yellow Book Financial Audits

1:00 pm – 5:00 pm

$249

$319

Online Webcast

8/22/17

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

9:00 am – 5:00 pm

$249

$319

Online Webcast

8/24/17

Applying the Uniform Guidance in Your Single Audits

9:00 am – 5:00 pm

$249

$319

Online Webcast

09/06/17

Fraud Risk in Governmental and Not-for-Profit Organizations

1:00 pm – 5:00 pm

$159

$199

Online Webcast

9/11/17

Yellow Book Financial Audits

2:30 pm – 6:30 pm

$159

$199

Online Webcast

9/11/17

Applying the Uniform Guidance in Your Single Audits

10:30 am – 6:30 pm

$249

$319

Online Webcast

9/15/17

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

9:00 am – 5:00 pm

$249

$319

Online Webcast

9/18/17

2017 Government Contractors’ Conference

8:00 am – 4:30 pm

$255

$355

College Park & Online

9/27/17

2017 SEC Quarterly Update Q3 Webcast

1:00 pm – 3:00 pm

$99

$129

Online Webcast

10/05/17

Applying the Uniform Guidance in Your Single Audits

9:00 am – 5:00 pm

$249

$319

Online Webcast

10/13/17

Yellow Book Financial Audits

1:00 pm – 5:00 pm

$159

$199

Online Webcast

10/16/17

Fraud Risk in Governmental and Not-for-Profit Organizations

1:00 pm – 5:00 pm

$159

$199

Online Webcast

10/16/17

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

10:30 am – 6:30 pm

$249

$319

Online Webcast

10/18/17

Audits of HUD-Assisted Projects

1:00 pm – 5:00 pm

$159

$199

Online Webcast

11/10/17

Yellow Book Financial Audits

1:00 pm – 5:00 pm

$159

$199

Online Webcast

11/13/17

Audits of HUD-Assisted Projects

1:00 pm – 5:00 pm

$159

$199

Online Webcast

11/15/17

Fraud Risk in Governmental and Not-for-Profit Organizations

1:00 pm – 5:00 pm

$159

$199

Online Webcast

12/28/17

Applying the Uniform Guidance in Your Single Audits

9:00 am – 5:00 pm

$249

$319

Online Webcast

12/29/17

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

9:00 am – 5:00 pm

$249

$319

Online Webcast

8:00 am – 4:30 pm

$255

$355

College Park & Online

8:00 am – 3:45 pm

$300

$400

Baltimore & Online

G OV E R N ME N T CON TR ACTING (ONLINE) 9/18/17

2017 Government Contractors’ Conference

LE G I S L ATIV E & RE GULATORY (ONLINE) 9/25/17

48th Annual Chesapeake Tax Conference

N O N P R O F IT / N O T-F OR -PR OF IT (ONLINE) 7/17/17

Not-for-Profit Accounting and Auditing Update

1:00 pm – 5:00 pm

$159

$199

Online Webcast

7/24/17

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

10:30 am – 6:30 pm

$249

$319

Online Webcast

08/02/17

Fraud Risk in Governmental and Not-for-Profit Organizations

1:00 pm – 5:00 pm

$159

$199

Online Webcast

STATEMENT

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

NONPROFIT/NOT-FOR-PROFIT (ONLINE), CONTINUED 8/14/17

Form 990

10:30 am – 6:30 pm

$249

$319

Online Webcast

8/22/17

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

9:00 am – 5:00 pm

$249

$319

Online Webcast

8/24/17

Applying the Uniform Guidance in Your Single Audits

9:00 am – 5:00 pm

$249

$319

Online Webcast

8/28/17

Not-for-Profit Accounting and Auditing Update

1:00 pm – 5:00 pm

$159

$199

Online Webcast

09/06/17

Fraud Risk in Governmental and Not-for-Profit Organizations

1:00 pm – 5:00 pm

$159

$199

Online Webcast

9/15/17

Not-for-Profit Accounting and Auditing Update

1:00 pm – 5:00 pm

$159

$199

Online Webcast

9/15/17

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

9:00 am – 5:00 pm

$249

$319

Online Webcast

10/04/17

Not-for-Profit Accounting and Auditing Update

1:00 pm – 5:00 pm

$159

$199

Online Webcast

10/05/17

Applying the Uniform Guidance in Your Single Audits

9:00 am – 5:00 pm

$249

$319

Online Webcast

10/16/17

Fraud Risk in Governmental and Not-for-Profit Organizations

1:00 pm – 5:00 pm

$159

$199

Online Webcast

10/16/17

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

10:30 am – 6:30 pm

$249

$319

Online Webcast

11/15/17

Fraud Risk in Governmental and Not-for-Profit Organizations

1:00 pm – 5:00 pm

$159

$199

Online Webcast

11/27/17

Not-for-Profit Accounting and Auditing Update

1:00 pm – 5:00 pm

$159

$199

Online Webcast

12/04/17

Form 990

10:30 am – 6:30 pm

$159

$199

Online Webcast

12/28/17

Applying the Uniform Guidance in Your Single Audits

9:00 am – 5:00 pm

$249

$319

Online Webcast

12/29/17

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

9:00 am – 5:00 pm

$249

$319

Online Webcast

PE RS O N A L F IN ANCIAL PLANNING (ONLINE) 7/17/17

Estate & Tax Primer

10:30 am – 2:30 pm

$159

$199

Online Webcast

7/19/17

Taking A Fresh Look At Reverse Mortgages

1:00 pm – 3:00 pm

$99

$129

Online Webcast

8/18/17

Estate & Tax Primer

9:00 am – 1:00 pm

$159

$199

Online Webcast

9/25/17

48th Annual Chesapeake Tax Conference

8:00 am – 3:45 pm

$300

$400

Baltimore & Online

10/24/17

32nd Annual Personal Financial Planning Conference

8:00 am – 4:35 pm

$320

$420

Towson & Online

12/11/17

Estate & Tax Primer

10:30 am – 2:30 pm

$159

$199

Online Webcast

PR A C T ITIO N E R S (ONLINE) 7/19/17

Taking A Fresh Look At Reverse Mortgages

1:00 pm – 3:00 pm

$99

$129

Online Webcast

9/25/17

48th Annual Chesapeake Tax Conference

8:00 am – 3:45 pm

$300

$400

Baltimore & Online

12/14/17

MACPA’s 1040 Fast Track

8:00 am – 4:00 pm

$400

$500

Columbia & Online

01/04/18

MACPA’s 1040 Fast Track

8:00 am – 4:00 pm

$400

$500

Timonium & Online

JULY 2017

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

TAX (ONLINE)

TA X (ONLINE) 7/17/17

Estate & Tax Primer

10:30 am – 2:30 pm

$159

$199

Online Webcast

7/17/17

Best Practices for Payroll Taxes and 1099 Issues

10:30 am – 6:30 pm

$249

$319

Online Webcast

7/18/17

Multistate Taxation

9:00 am – 5:00 pm

$249

$319

Online Webcast

7/20/17

Tax Practice Quarterly: Trends in Tax Technology

1:00 pm – 2:45 pm

$99

$129

Online Webcast

7/20/17

Tax Research 2

2.5

1:00 pm – 3:14 pm

$119

$149

Online Webcast

7/20/17

Tax Research I

1:00 pm – 5:00 pm

$159

$199

Online Webcast

7/21/17

Tax Planning for Small Businesses

9:00 am – 1:00 pm

$159

$199

Online Webcast

7/21/17

Taxation of Corporations

9:00 am – 5:00 pm

$249

$319

Online Webcast

7/25/17

Tax Fundamentals of LLCs and Partnerships

9:00 am – 5:00 pm

$249

$319

Online Webcast

7/27/17

Capitalized Costs and Depreciation: Key Issues and Answers

1:00 pm – 5:00 pm

$159

$199

Online Webcast

7/27/17

Capitalized Costs and Depreciation: Key Issues and Answers

10:00 am – 5:00 pm

$159

$199

Online Webcast

7/28/17

Individual Tax Fundamentals

9:00 am – 5:00 pm

$249

$319

Online Webcast

7/31/17

S Corporation Fundamentals

10:30 am – 6:30 pm

$249

$319

Online Webcast

08/01/17

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

9:00 am – 5:00 pm

$249

$319

Online Webcast

08/02/17

Tax Research I

1:00 pm – 5:00 pm

$159

$199

Online Webcast

08/03/17

Tax Research 2

2.5

1:00 pm – 3:14 pm

$119

$149

Online Webcast

08/04/17

Accounting Methods and Periods

12:00 pm – 2:00 pm

$99

$129

Online Webcast

08/04/17

Individual Tax Fundamentals

9:00 am – 5:00 pm

$249

$319

Online Webcast

08/07/17

Introduction to Business Acquisitions

10:30 am – 6:30 pm

$249

$319

Online Webcast

08/08/17

Tax Fundamentals of LLCs and Partnerships

9:00 am – 5:00 pm

$249

$319

Online Webcast

08/09/17

Choice of and Formation of Entity

1:00 pm – 5:00 pm

$159

$199

Online Webcast

8/10/17

Tax Planning for Small Businesses

1:00 pm – 5:00 pm

$159

$199

Online Webcast

8/11/17

Intermediate Individual Taxation

9:00 am – 5:00 pm

$249

$319

Online Webcast

8/14/17

Form 990

10:30 am – 6:30 pm

$249

$319

Online Webcast

8/15/17

S Corporation Fundamentals

9:00 am – 5:00 pm

$249

$319

Online Webcast

8/16/17

Capitalized Costs and Depreciation: Key Issues and Answers

10:00 am – 5:00 pm

$159

$199

Online Webcast

8/17/17

Taxation of Property Transactions

1:00 pm – 5:00 pm

$159

$199

Online Webcast

8/18/17

Estate & Tax Primer

9:00 am – 1:00 pm

$159

$199

Online Webcast

8/21/17

Working Paper Documentation

1:00 pm – 3:00 pm

$99

$129

Online Webcast

STATEMENT

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

CPA

INNOVATION | TECHNOLOGY | LEADERSHIP Future-ready CPAs growing to meet the opportunities of tomorrow. SAVE THE DATE DECEMBER 13, 2017 Johns Hopkins Applied Physics Lab

Simulcast Available

MACPA.ORG/CPASUMMIT

JULY 2017

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

TAX (ONLINE), CONTINUED 8/21/17

Best Practices for Payroll Taxes and 1099 Issues

10:30 am – 6:30 pm

$249

$319

Online Webcast

8/22/17

Multistate Taxation

9:00 am – 5:00 pm

$249

$319

Online Webcast

8/25/17

Advanced Tax Planning S Corporations

9:00 am – 5:00 pm

$249

$319

Online Webcast

8/28/17

Tax Accounting for Inventories

10:30 am – 12:30 pm

$99

$129

Online Webcast

8/28/17

Taxation of Corporations

10:30 am – 6:30 pm

$249

$319

Online Webcast

8/29/17

Individual Tax Planning

9:00 am – 5:00 pm

$249

$319

Online Webcast

8/31/17

IRS Audits

1:00 pm – 5:00 pm

$159

$199

Online Webcast

09/08/17

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

9:00 am – 5:00 pm

$249

$319

Online Webcast

9/12/17

Best Practices for Payroll Taxes and 1099 Issues

9:00 am – 5:00 pm

$249

$319

Online Webcast

9/25/17

48th Annual Chesapeake Tax Conference

8:00 am – 3:45 pm

$300

$400

Baltimore & Online

10/06/17

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

9:00 am – 5:00 pm

$249

$319

Online Webcast

10/10/17

Annual Tax Update: Individuals and Sole Proprietors

9:00 am – 5:00 pm

$249

$319

Online Webcast

10/13/17

Best Practices for Payroll Taxes and 1099 Issues

9:00 am – 5:00 pm

$249

$319

Online Webcast

10/30/17

Annual Tax Update: Corporations and Pass-Through Entities

10:30 am – 6:30 pm

$249

$319

Online Webcast

11/01/17

Working Paper Documentation

1:00 pm – 3:00 pm

$99

$129

Online Webcast

11/01/17

Taxation of Corporations

9:00 am – 5:00 pm

$249

$319

Online Webcast

11/03/17

Annual Tax Update: Individuals and Sole Proprietors

9:00 am – 5:00 pm

$249

$319

Online Webcast

11/09/17

Don Farmer’s 2017 Individual Income Tax Workshop

8:00 am – 4:00 pm

$315

$415

Baltimore & Online

11/09/17

Capitalized Costs and Depreciation: Key Issues and Answers

10:00 am – 5:00 pm

$159

$199

Online Webcast

11/10/17

Don Farmer’s 2017 Corporate Income Tax Workshop

8:00 am – 4:00 pm

$295

$395

Baltimore & Online

11/10/17

Advanced Tax Planning S Corporations

9:00 am – 5:00 pm

$249

$319

Online Webcast

11/14/17

Choice of and Formation of Entity

1:00 pm – 5:00 pm

$159

$199

Online Webcast

11/15/17

Tax Research I

1:00 pm – 5:00 pm

$159

$199

Online Webcast

11/20/17

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

10:30 am – 6:30 pm

$249

$319

Online Webcast

11/21/17

Tax Planning for Small Businesses

9:00 am – 1:00 pm

$159

$199

Online Webcast

11/22/17

Tax Research 2

2.5

1:00 pm – 3:15 pm

$119

$149

Online Webcast

11/27/17

Best Practices for Payroll Taxes and 1099 Issues

10:30 am – 6:30 pm

$249

$319

Online Webcast

11/29/17

Accounting Methods and Periods

10:00 am – 12:00 pm

$99

$129

Online Webcast

12/01/17

Don Farmer’s 2017 Federal Tax Update

8:00 am – 4:00 pm

$295

$395

Baltimore & Online

12/01/17

S Corporation Fundamentals

9:00 am – 5:00 pm

$249

$319

Online Webcast

STATEMENT

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

TAX (ONLINE), CONTINUED 12/04/17

Form 990

10:30 am – 6:30 pm

$159

$199

Online Webcast

12/06/17

Taxation of Property Transactions

1:00 pm – 5:00 pm

$159

$199

Online Webcast

12/07/17

Tax Accounting for Inventories

1:00 pm – 3:00 pm

$99

$129

Online Webcast

12/11/17

Estate & Tax Primer

10:30 am – 2:30 pm

$159

$199

Online Webcast

12/12/17

Annual Tax Update: Corporations and Pass-Through Entities

9:00 am – 5:00 pm

$249

$319

Online Webcast

12/13/17

Capitalized Costs and Depreciation: Key Issues and Answers

10:00 am – 5:00 pm

$159

$199

Online Webcast

12/14/17

MACPA’s 1040 Fast Track

8:00 am – 4:00 pm

$400

$500

Columbia & Online

12/21/17

IRS Audits

1:00 pm – 5:00 pm

$159

$199

Online Webcast

12/22/17

Tax Fundamentals of LLCs and Partnerships

9:00 am – 5:00 pm

$249

$319

Online Webcast

12/26/17

Introduction to Business Acquisitions

9:00 am – 5:00 pm

$249

$319

Online Webcast

12/29/17

Individual Tax Planning

9:00 am – 5:00 pm

$249

$319

Online Webcast

01/04/18

MACPA’s 1040 Fast Track

8:00 am – 4:00 pm

$400

$500

Timonium & Online

TE CHNO L O G Y (ONLINE) 7/18/17

MS PowerPoint – Advanced Techniques for Better Presentations

2:00 pm – 4:00 pm

$99

$129

Online Webcast

7/18/17

Accounting and Auditing Update

9:00 am – 1:00 pm

$159

$199

Online Webcast

7/19/17

Data Breaches & Other Cyber Frauds: A 21st Century Risk to Your Organization

1:00 pm – 5:00 pm

$159

$199

Online Webcast

7/20/17

Cloud Systems – Is My Data Safe and Secure?

10:00 am – 11:00 am

$59

$69

Online Webcast

7/20/17

10 Steps to a Digital Office in the Cloud

12:00 pm – 2:00 pm

$99

$129

Online Webcast

7/20/17

Spreadsheet Risk – Can you eliminate it?

2:00 pm – 4:00 pm

$99

$129

Online Webcast

7/21/17

Accounting for Deferred Income Taxes

9:00 am – 5:00 pm

$249

$319

Online Webcast

7/25/17

2017 Technology Update

2:00 pm – 4:00 pm

$99

$129

Online Webcast

7/27/17

Seven Secrets of Successful Business Communication

1:00 pm – 5:00 pm

$110

$140

Online Webcast

08/02/17

Mastering Data Preparation and Analysis in Excel

10:00 am – 12:00 pm

$99

$129

Online Webcast

08/03/17

Time to Get Serious About Information Security

1:00 pm – 3:00 pm

$99

$129

Online Webcast

08/04/17

Simplifying Security of Online Passwords

10:00 am – 11:00 am

$59

$69

Online Webcast

08/08/17

Spreadsheet Risk – Can you eliminate it?

1:00 pm – 3:00 pm

$99

$129

Online Webcast

8/10/17

Microsoft Outlook and Word 2010: Productivity Tips and Tricks

10:00 am – 12:00 pm

$75

$90

Online Webcast

8/10/17

MS PowerPoint – Create Presentations that Engage Your Audience

3:00 pm – 5:00 pm

$99

$129

Online Webcast

8/14/17

2017 Technology Update

12:00 pm – 2:00 pm

$99

$129

Online Webcast

JULY 2017

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

TECHNOLOGY (ONLINE), CONTINUED 8/15/17

KPI Dashboards – The New Financial Reporting Model

3:00 pm – 5:00 pm

$99

$129

Online Webcast

8/16/17

Cybersecurity Pitfalls and Information Risk Management for Not-for-Profits

1:00 pm – 3:00 pm

$99

$129

Online Webcast

8/17/17

MS PowerPoint – Advanced Techniques for Better Presentations

10:00 am – 12:00 pm

$99

$129

Online Webcast

8/22/17

Cloud Systems – Is My Data Safe and Secure?

12:00 pm – 1:00 pm

$59

$69

Online Webcast

8/22/17

10 Steps to a Digital Office in the Cloud

2:00 pm – 4:00 pm

$99

$129

Online Webcast

8/24/17

Using Microsoft OneNote as a MAP Handbook Tool

10:00 am – 12:00 pm

$99

$129

Online Webcast

8/28/17

Data Breaches & Other Cyber Frauds: A 21st Century Risk to Your Organization

10:30 am – 2:30 pm

$159

$199

Online Webcast

09/01/17

Spreadsheet Risk – Can you eliminate it?

11:00 am – 1:00 pm

$99

$129

Online Webcast

09/06/17

KPI Dashboards – The New Financial Reporting Model

1:00 pm – 3:00 pm

$99

$129

Online Webcast

09/07/17

Using Microsoft OneNote as a MAP Handbook Tool

10:00 am – 12:00 pm

$99

$129

Online Webcast

9/11/17

Accounting and Auditing Update

10:30 am – 2:30 pm

$159

$199

Online Webcast

9/12/17

Adobe Acrobat Best Practices and Productivity Features

9:00 am – 11:00 am

$75

$90

Online Webcast

9/12/17

Mastering Data Preparation and Analysis in Excel

12:00 pm – 2:00 pm

$99

$129

Online Webcast

9/15/17

2017 Technology Update

2:00 pm – 4:00 pm

$99

$129

Online Webcast

9/18/17

Data Breaches & Other Cyber Frauds: A 21st Century Risk to Your Organization

2:30 pm – 6:30 pm

$159

$199

Online Webcast

9/19/17

Time to Get Serious About Information Security

11:00 am – 1:00 pm

$99

$129

Online Webcast

9/21/17

MS PowerPoint – Create Presentations that Engage Your Audience

1:00 pm – 3:00 pm

$99

$129

Online Webcast

9/26/17

Simplifying Security of Online Passwords

3:00 pm – 4:00 pm

$59

$69

Online Webcast

9/27/17

Cloud Systems – Is My Data Safe and Secure?

10:00 am – 11:00 am

$59

$69

Online Webcast

9/27/17

10 Steps to a Digital Office in the Cloud

12:00 pm – 2:00 pm

$99

$129

Online Webcast

9/28/17

MS PowerPoint – Advanced Techniques for Better Presentations

10:00 am – 12:00 pm

$99

$129

Online Webcast

9/29/17

Accounting for Deferred Income Taxes

9:00 am – 5:00 pm

$249

$319

Online Webcast

10/05/17

KPI Dashboards – The New Financial Reporting Model

3:00 pm – 5:00 pm

$99

$129

Online Webcast

10/10/17

2017 Technology Update

12:00 pm – 2:00 pm

$99

$129

Online Webcast

10/11/17

Time to Get Serious About Information Security

1:00 pm – 3:00 pm

$99

$129

Online Webcast

10/12/17

Simplifying Security of Online Passwords

3:00 pm – 4:00 pm

$59

$69

Online Webcast

10/13/17

Mastering Data Preparation and Analysis in Excel

3:00 pm – 5:00 pm

$99

$129

Online Webcast

10/16/17

Spreadsheet Risk – Can you eliminate it?

2:00 pm – 4:00 pm

$99

$129

Online Webcast

10/17/17

Cloud Systems – Is My Data Safe and Secure?

12:00 pm – 1:00 pm

$59

$69

Online Webcast

10/17/17

10 Steps to a Digital Office in the Cloud

2:00 pm – 4:00 pm

$99

$129

Online Webcast

STATEMENT

DATE

COURSE TITLE

CPE

TIME

MEMBER

NON-MEM. LOCATION

TECHNOLOGY (ONLINE), CONTINUED 10/19/17

MS PowerPoint – Create Presentations that Engage Your Audience

3:00 pm – 5:00 pm

$99

$129

Online Webcast

10/24/17

MS PowerPoint – Advanced Techniques for Better Presentations

2:00 pm – 4:00 pm

$99

$129

Online Webcast

10/26/17

Using Microsoft OneNote as a MAP Handbook Tool

12:00 pm – 2:00 pm

$99

$129

Online Webcast

11/07/17

Accounting and Auditing Update

9:00 am – 1:00 pm

$159

$199

Online Webcast

11/09/17

Time to Get Serious About Information Security

11:00 am – 1:00 pm

$99

$129

Online Webcast

11/14/17

Adobe Acrobat Best Practices and Productivity Features

3:00 pm – 5:00 pm

$75

$90

Online Webcast

11/14/17

Accounting for Deferred Income Taxes

9:00 am – 5:00 pm

$249

$319

Online Webcast

11/16/17

Data Breaches & Other Cyber Frauds: A 21st Century Risk to Your Organization

1:00 pm – 5:00 pm

$159

$199

Online Webcast

11/29/17

Mastering Data Preparation and Analysis in Excel

10:00 am – 12:00 pm

$99

$129

Online Webcast

12/06/17

Data Breaches & Other Cyber Frauds: A 21st Century Risk to Your Organization

1:00 pm – 5:00 pm

$159

$199

Online Webcast

12/07/17

Simplifying Security of Online Passwords

10:00 am – 11:00 am

$59

$69

Online Webcast

12/12/17

Microsoft Outlook and Word 2010: Productivity Tips and Tricks

2:00 pm – 4:00 pm

$75

$90

Online Webcast

12/12/17

2017 Technology Update

2:00 pm – 4:00 pm

$99

$129

Online Webcast

12/13/17

2017 CPA Summit

8:00 am – 4:10 am

$325

$425

Columbia & Online

12/13/17

Cloud Systems – Is My Data Safe and Secure?

12:00 pm – 1:00 pm

$59

$69

Online Webcast

12/13/17

10 Steps to a Digital Office in the Cloud

2:00 pm – 4:00 pm

$99

$129

Online Webcast

12/14/17

MS PowerPoint – Create Presentations that Engage Your Audience

3:00 pm – 5:00 pm

$99

$129

Online Webcast

12/14/17

Using Microsoft OneNote as a MAP Handbook Tool

10:00 am – 12:00 pm

$99

$129

Online Webcast

12/18/17

KPI Dashboards – The New Financial Reporting Model

3:00 pm – 5:00 pm

$99

$129

Online Webcast

12/21/17

MS PowerPoint – Advanced Techniques for Better Presentations

10:00 am – 12:00 pm

$99

$129

Online Webcast

12/22/17

Spreadsheet Risk – Can you eliminate it?

11:00 am – 1:00 pm

$99

$129

Online Webcast

12/28/17

Adobe Acrobat Best Practices and Productivity Features

11:00 am – 1:00 pm

$75

$90

Online Webcast

MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS 901 Dulaney Valley Road, Suite 800 Towson, MD 21204 410.296.6250 | www.macpa.org

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