2012 Summit Brochure

2012 CPA Summit & Annual Meeting in conjunction with the Tax and Technology Conferences

Do You Have the X FACTOR?

South Carolina

CPA

November 1-2, 2012 • Columbia, SC Columbia Metropolitan Convention Center South Carolina Association of Certified Public Accountants

2012 CPA Summit & Annual Meeting in conjunction with the Tax and Technology Conferences Do you have the X factor, that special quality or skill that makes you stand out among your peers? Attend the 2012 CPA Summit and let SCACPA help you identify and fine-tune your X factor.

During this information-packed program, eXplore the opportunities and resources available to develop your X factor. The Summit offers a wide variety of education sessions and networking opportunities to eXchange knowledge with your peers and leaders in the profession. After two fast-paced, comprehensive days, you will be ready to return to the office and eXcel in your career.

This premiere event offers 35 education sessions that will engage you with thought-provoking leaders, innovative formats, fun and entertaining networking events and much more.

REGISTER NOW!

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South Carolina Association of CPAs | 2012 Annual Summit

AGENDA AT A GLANCE 7:15 – 10:30 a.m.

Registration/Continental Breakfast/Exhibits Open

7:45 – 8:30 a.m.

(A01) Annual Business Meeting and Passing of the Gavel A&A

Tax

8:30 – 10:10 a.m.

(B01) Audit Update – Pat Patterson

10:10 – 10:25 a.m.

Refreshment Break/Exhibits Open

(B02) Ethics: Circular 230 – Karen Hawkins

A&A

Technology

(C02) Criminal Tax Procedures – George Abney

Technology

Industry

(C03) Cloud vs. On-Premise – Bob Spencer

Tax

1:20 – 3:00 p.m.

(D01) The Big Three: Revenue Recognition, Leases and Financial Instruments – Pat Patterson

3:00 – 3:20 p.m.

Refreshment Break/Exhibits Open

(D02) Multi-State Taxation – Milton Kimpson and Abe Gutting

A&A

(C04) Lease Accounting Update – Ben Cartwright

Technology

Tax

Technology

(E01) Ethics and the CPA License – Pat Patterson

5:00 – 7:30 p.m.

(OLD) Old Guard Reception and (OMR) Member Reception in the Exhibit Hall

5:30 – 6:30 p.m.

(OAT) Oath Ceremony – Greg Anton, AICPA and Bill Blume, S.C. Public Employee Benefit Authority

AGENDA AT A GLANCE

(E02) Healthcare Reform Provisions – Neil Brown

Industry

(E03) Consolidating Data in Excel – (E04) Employment Law Update Bob Spencer – Kristine Cato

= CFP Credit |

Day 2 - Friday, Nov. 2

7:00 – 10:30 a.m.

Check-In/Continental Breakfast/Exhibits Open

7:30 – 9:00 a.m.

(MPB) Managing Partners Breakfast with U.S. Congressman Joe Wilson and AICPA Chair Greg Anton Explore

Industry

(D03) Cloud Security – Bob Spencer (D04) ERISA Retirement Plans – Michael Amacher and Financial Repression & Market Volatility – Brian Barker

3:20 – 5:00 p.m.

Exchange

7:30 – 8:20 a.m.

(F01) Best Practices in Niche Practice Development – Mary Bennett

8:30 – 10:10 a.m.

(G01) Succession Planning – Mary Bennett

(F02) Small Firm Issues and Concerns – Mark Koziel

10:10 – 10:25 a.m.

Refreshment Break/Exhibits Open

A&A

Tax (G02) Successor & Transferee Liability – Joe Dusenbery and Estate Gift Tax – Dave Sojourner

A&A

Tax

10:25 a.m. – 12:05 p.m. (H01) AICPA Mobility Update – Suzanne Jolicoeur and S.C. BOA Update – Doris Cubitt

(H02) IRA Distribution Planning – Clay Thornton

= CLE Credit

Excel (F03) Workplace Coaching – Sheri Callahan

Technology (G03) Accountants’ Bag of Tricks – Bob Spencer

Technology (H03) Internal Controls for Computing Assets & Remote Access – Bob Spencer

Industry (G04) Financial Statement Analysis – Jennifer Elder

Industry (H04) Ethics in the Real World – Jennifer Elder

(SL2) Student Recognition Luncheon with AICPA Chair Greg Anton A&A

Tax

1:25 – 3:05 p.m.

(I01) Peer Review Update – Mark Hobbs

3:05 – 3:20 p.m.

Refreshment Break/Exhibits Open A&A

3:20 – 5:00 p.m.

(B04) Rebooting Business – David Stanton, Sharon Mann, Jimmy Addison, Rich Waycaster, Paul Parks, Deanna Cochran

(SL1) Summit Luncheon with Awards Ceremony A&A

12:05 – 1:25 p.m.

= CLE Credit

Industry

(B03) Technology Update 2012 – Bob Spencer

Tax

10:25 a.m. – 12:05 p.m. (C01) CIRA Accounting Update – Pat Patterson 12:05 – 1:20 p.m.

= CFP Credit |

Day 1 - Thursday, Nov. 1

(I02) Tax Controversy – George Abney Tax

(J01) Impact and Implications of the Affordable Care Act – Robby Kerr

Technology

Industry

(I02) Storing & Synchronizing Data (I04) Strategic Skills for Finance – in the Cloud – Bob Spencer Jennifer Elder Technology

(J02) Judicial Highlights – George (J03) CPA Firm Productivity Tools Abney – Bob Spencer

Register Now | (888) 557-4814 | www.scacpa.org

Industry (J04) Fraud Detection and Prevention – Jennifer Elder

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Education Sessions: Day 1 - Thursday, Nov. 1 CONCURRENT SESSION B: 8:30 - 10:10 a.m.

(B01) Audit Update

Learn about the new 2012 auditing professional standards and review selected standards from 2011. Participants will also have an opportunity to ask questions. The Audit Update includes the latest information on the AICPA’s Clarity Project and new SAS released from the Clarity Project. This will include the new audit report, related documentation and an update on plans for the move to International Auditing Standards. Further updates include: new Quality Control Standards (SQCS 8) and its requirements for audits; the status of “Mobility” issues combined with “Substantial Equivalency.”

The presentation will also include any late breaking matters in audit that are deemed appropriate and timely.

Pat Patterson, CPA, CPE for CPAs CPE: 2.0, Auditing

••••••••••• (B02) Ethics: Circular 230

The IRS issued final regulations implementing components of the IRS’ initiative to register and regulate all paid tax return preparers. The regulations, which finalize proposed regulations issued in August 2010 (REG-138637-07), revise regulations under Title 31, part 10, commonly known as Circular 230, which govern the practice of taxpayer representatives before the IRS. Attend this session to hear the latest.

Karen Hawkins, Internal Revenue Service CPE: 2.0, Regulatory Ethics CLE: TBD

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(B03) Technology Update 2012

In 2012, the focus will be on Ultrabooks, mobile technologies, larger monitors, Windows 8 and Internet Explorer 10. Virtual desktops – particularly for mobile and home users – will also be hot. In addition to these topics, trends in cloud and security technologies are all covered in this fast-paced and highly informative cornerstone session that reviews leading technologies of interest to accounting professionals.

Bob Spencer, PhD, K2 Enterprises CPE: 2.0, Specialized Knowledge & Applications

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(B04) Rebooting Business: How Human Factors Are Critical For Long-Term Business Success

This facilitated panel discussion will explore issues like nonbalance sheet assets of your company and how the company measures them, risk taking, growing the business, valuing innovation and assigning ROI to those activities, managing younger staff, your position on the management team, your transition to the CFO and skills needed for success and more.

The format will be question and answer by the facilitator with the opportunity for questions from the audience.

Moderator: David Stanton Panelists: Sharon Mann, CPA, General Information Services; Jimmy Addison, CPA, SCANA; Rich Waycaster, CPA, Elliott Davis, LLP CPE: 2.0, Accounting

CONCURRENT SESSION C: 10:25 a.m. - 12:05 p.m (C01) CIRA Accounting Update: Advanced Issues

This session will provide an update on professional pronouncements and standards that directly relate to CIRAs. These pronouncements and standards include FASB pronouncements and other accounting matters from the Accounting Standards Codification, SASs and other auditing standards, SSARS 19 and other related compilation and review standards, OCBOA and interim situations, professional ethics and related matters. Other areas covered are: CIRA guide, common property accounting, reporting and disclosure issues: “when is an asset an asset”, personal property issues, real property issues, impairment issues and fund accounting for CIRAs, future repairs and replacement accounting (reserve issues) such as financial statement reporting, note disclosure and reserve methods (including pooling method), audit, review and compilation considerations for engagement management, audit programs, practice aids, disclosures and fund reporting, turnover and transition problems, recession periods, budgeting, bad debts and other issues deemed timely and applicable.

Pat Patterson, CPA, CPE for CPAs CPE: 2.0, Auditing

South Carolina Association of CPAs | 2012 Annual Summit

(C02) Criminal Tax Procedures: Is There Anything Left of the Fifth Amendment?

The IRS seeks to preserve the integrity our self-assessment tax system through vigorous criminal enforcement of the tax laws.

In turn, the Fifth Amendment to the U.S. Constitution provides protection to those under investigation by guaranteeing that no person “shall be compelled in any criminal case to be a witness against himself.” Recently, however, the IRS has asserted that the Fifth Amendment simply does not apply to individuals under criminal investigation for crimes involving foreign bank accounts. Which side will prevail – the U.S. Constitution, or the IRS? And if the IRS prevails, will it stop with foreign bank accounts or will it take the same approach when investigating other crimes, such as those involving domestic bank accounts?

George Abney, JD, Chamberlain, Hrdlicka, White, Williams & Aughtry CPE: 2.0, Taxes CLE: TBD

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CONCURRENT SESSION D: 1:20 - 3:00 p.m.

(D01) The Big Three: Revenue Recognition, Leases and Financial Instruments

Why should professionals be concerned now before anything is final? This presentation will include a review of the status of the three projects: FASB Update on the status of the “Big Three,” and IASB and International Financial Reporting Standards status on the Big Three as it relates to the FASB’s positions. Learn if changes in the “Big Three” affect areas other than audits, who will be affected by changes to the “Big Three,” what can/should professionals do now in preparation for the future changes for the “Big Three,” and any other matters deemed appropriate and timely.

Pat Patterson, CPA, CPE for CPAs CPE: 2.0, Accounting

••••••••••• (D02) Multi-State Taxation

(C03) Accounting Solution: Cloud vs. On-Premise The cloud opens up options for changing how organizations do accounting. This session examines your options for accounting in the cloud and compares and contrasts cloud solutions to traditional, on-premise solutions. In this program, you will learn about solutions from companies such as AccountantsWorld, Bill.com, Concur, Freshbooks, Intuit, Microsoft, Sage, SAP, Wave, and Xero.

Bob Spencer, PhD, K2 Enterprises CPE: 2.0, Specialized Knowledge & Applications

•••••••••••

(C04) Lease Accounting Update

After completing this session participants will be able to: 1) Identify primary changes in the method of accounting for leases that have been proposed, 2) Understand the rationale behind the proposed changes and 3) Determine the effects of the proposed standard on their organization.

Ben Cartwright, CPA, Dixon Hughes Goodman, LLP CPE: 2.0, Accounting

The Department of Revenue’s Office of General Counsel for Litigation will give an overview of important cases from the South Carolina Administrative Law Court and South Carolina appellate courts concerning multistate taxation issues. Topics include: Geoffrey issues, the use of combined reporting for corporate income tax as an alternative apportionment method, the imposition of sales taxes on accommodations on online travel companies, important disputes decided by, or pending before South Carolina courts involving income taxes, license fees and sales and use taxes.

Milton Kimpson, South Carolina Department of Revenue Abe Gutting, South Carolina Department of Revenue CPE: 2.0, Taxes CLE: TBD

•••••••••••

(D03) Cloud Security: Managing Risks

It is convenient, it is often a better solution and implementation is quicker and less risky, but moving business data to the Cloud poses new risks. What happens if your Cloud provider goes under? What happens if you become dissatisfied and want to switch to another service? Attend this session to learn about the risks of using Cloud solutions and how to manage them.

Bob Spencer, PhD, K2 Enterprises CPE: 2.0, Specialized Knowledge & Applications Day 1 Continued

Register Now | (888) 557-4814 | www.scacpa.org

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Education Sessions: Day 1 - Thursday, Nov. 1 (D04) ERISA Retirement Plans: (I) Dramatic Changes Affecting Your Clients and (II) Financial Repression & Market Volatility: The Impact on Plan Sponsors

(I) Recent regulatory changes have imposed substantial new responsibilities upon retirement plan sponsors, increasing corporate liability as well as personal liability for decisionmakers and HR personnel. Learn how these changes affect your clients, as well as potential risk mitigation strategies.

(II) Find out how the current Zero Interest Rate Policy (ZIRP) is affecting the finances of your clients who sponsor defined benefit plan, and how volatile market conditions affect the investment process in participant-directed 401(k) plans.

Michael Amacher, QPA, South Carolina Bank & Trust Brian Barker, South Carolina Bank & Trust CPE: 2.0, Specialized Knowledge & Applications CFP: 2.0

Concurrent Session E: 3:20 - 5:00 p.m.

(E01) Ethics and the CPA License

Learn how ethics have impacted the profession and answer the following questions: Does ethics cover all CPAs whether in public practice, industry, government or education? What has been the ethical impact of Integrity, Objectivity and Conflicts of Interests? What has been the ethical impact of commissions, contingencies and communications, and competency in public accounting? Other areas included are: AICPA Interpretation 101-3 on independence has changed the relationship of the CPA and client in the areas of attest and non-attest services, tax ethics are a major part of the CPA profession, responsibilities of CPAs to their clients on confidentiality and record retention as required by AICPA and future implications of CPAs and ethics.

Pat Patterson, CPA, CPE for CPAs CPE: 2.0, Regulatory Ethics

(E02) Health Care Reform Provisions and Tax Planning Around HCRA and Rising Rates

This course will review some of the major topics in the 2010 Health Care Reform Law now that the Supreme Court has ruled. We will also look at some planning ideas around rising rates from any tax provision expirations and other taxes associated with the HCRA. Neil Brown, CPA, Burkett Financial Services CPE: 2.0, Taxes CLE: TBD CFP: 2.0

••••••••••• (E03) Consolidating Data in Excel

Combining data from multiple sheets or workbooks is typical daily fare for most accountants, yet many professionals do not fully appreciate the breadth of Excel options available for accomplishing this task. If combining data is a tiring and time-consuming chore, this session will provide the skill and information necessary to simplify and streamline your data consolidation processes.

Bob Spencer, PhD, K2 Enterprises CPE: 2.0, Specialized Knowledge & Applications

•••••••••••

(E04) Employment Law Update

Employment laws and the enforcement of them have changed dramatically over the last several years. Employers have continually had government restrictions placed on their ability to flexibly operate their businesses. This has changed the climate as to how employers are able to deal with their employees and actually manage them. This update will discuss some of the focuses on businesses and how businesses should react, as well as “pro-act” in order to place themselves in a position that will be defendable and pass muster when their policies and practices are challenged.

This fast-paced session will delve into the employment environment, how it managed to arrive, and what to do about it. Come prepared to ask questions and discuss your “hypothetical” situations.

Kristine Cato, JD, Rogers, Townsend & Thomas CPE: 2.0, Business Law CLE: TBD

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South Carolina Association of CPAs | 2012 Annual Summit

Education Sessions: Day 2 -Friday, Nov. 2 Concurrent Session F: 7:30 - 8:20 a.m.

Concurrent Session G: 8:30 - 10:10 a.m.

(F01) Best Practices in Niche Practice Development

(G01) Succession Planning

This session will cover many key aspects of niche practice development including the following areas: knowing your target market, getting known in the niche, unique sales and marketing for the niche, developing champions and talent pools and goals and metrics.

Mary Bennett, MLBennett Consulting CPE: 2.0, Communications

This session will engage participants in discussion of key areas of succession planning for their firm. Areas covered will include best practices, common options and key elements to consider when diagnosing your firm’s needs, strategic approach and leadership development.

Mary Bennett, MLBennett Consulting CPE: 2.0, Business Management & Organization

•••••••••••

•••••••••••

(F02) Small Firm Issues and Concerns

What are the top leadership challenges facing CPA firms?

Take a conference room full of CPA firm leaders (CPA firm administrators, CXOs) break them into small groups and you get the "wisdom of the crowd." That was how the following seven leadership challenges were identified: 1. Succession planning 2. Accountability and buy-in 3.

Communication (lack thereof ) 4. Managing millennials 5. Work/life balance 6. Leadership development and 7.

Managing change. Are you addressing these challenges? If not, where do you start? Attend this session and find out.

Mark Koziel, CPA, American Institute of CPAs CPE: 2.0, Business Management & Organization

•••••••••••

(F03) Effective Workplace Coaching: The Tools, Techniques and Strategies

(G02) (I) Successor & Transferee Liability and (II) Estate Gift Tax

(I) The topic to be discussed is the S.C. Department of Revenue’s successor liability laws and how they may effect various transactions by taxpayers or the sale of all or part of the assets of a business which is indebted to the department.

(II) This presentation will focus on current developments in estate and gift taxation and will focus on year-end planning options for using the estate and gift tax exemption, structuring gifts to grantor trusts, and planning issues to consider with the portable exemptions.

Joe Dusenbery, SC Department of Revenue (I) Dave Sojourner, JD, Ellis Lawhorne & Sims (II) CPE: 2.0, Taxes CLE: TBD CFP: 2.0

•••••••••••

(G03) Accountants Bag of Tricks

Are you ready to kick up your workplace coaching skills? This interactive session will give you the confidence, creativity and tools to build your team’s productivity and effectiveness.

We will explore the top three proven paths to helping adults learn and apply new skills, while moving through the everchanging workplace practices. Lastly, take these strategies to cultivate a stronger and healthier workplace team!

From hardware to software, this session reviews tips and tricks to make your technology experience better than ever. In this session, you will learn how to take advantage of lesser-known capabilities in commonly used tools. Get the most out of your technology investment by learning these timesaving techniques. From gadgets to gizmos and software to help manage your desktop, these are the items you do not want to be without!

Sheri Callahan, MA, Horizon Consulting CPE: 2.0, Personnel/HR

Bob Spencer, PhD, K2 Enterprises CPE: 2.0, Specialized Knowledge & Applications

Day 2 Continued Register Now | (888) 557-4814 | www.scacpa.org

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Education Sessions: Day 2 - Friday, Nov. 2 (G04) Financial Statement Analysis: It’s Not Just for Reviews

Learn how to unlock the secret trends of your company's financial health, where to find the leading indicators of cash flow performance and how to use the information to improve your company's performance. Whether you are in public or private, there is a tool for you!

Jennifer Elder, CPA, Business Learning Institute CPE: 2.0, Accounting

Concurrent Session H: 10:25 a.m. - 12:05 p.m.

(H01) (I) AICPA Update on Mobility and (II) What You Need to Know About the S.C. Board of Accountancy

(I) Mobility legislation was enacted in South Carolina in 2008, but where are other states/jurisdictions on this national issue? The AICPA and NASBA have also begun discussions on expanding mobility to CPA firms. “Why firms and what are the implications of doing so?” The AICPA and National Association of State Boards of Accountancy (NASBA) have developed a free online tool to help CPAs and accounting firms around the country understand the implications of CPA Mobility and answer the common question “Does Mobility apply to me?”

The tool, located at CPAMobility.org, focuses on services that are most likely to trigger a firm registration requirement in a target state. For more information on CPA Mobility and how to use this online resource tool attend this session.

(II) During this session the board administrator will share the latest on regulatory changes and how they impact South Carolina CPAs. Suzanne Jolicoeur, American Institute of CPAs Doris Cubitt, CPA, S.C. Board of Accountancy CPE: 2.0, Business Management & Organization

•••••••••••

(H02) IRA Distribution Planning

Saving up money in an IRA is important, but it is only half of the retirement planning picture. The other half is planning the distributions from the account. Investors need to withdraw enough from their IRA accounts to meet the IRS guidelines and cover living expenses, without withdrawing so much that they deplete the account too soon. During this session you will learn the best tips and advice for yourself and your clients.

Clayton L. Thornton, AAMS®, AIF®, Dixon Hughes Goodman Wealth Advisors LLC CPE: 2.0, Taxes CFP: 2.0

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(H03) Internal Controls for Computing Assets & Remote Access

Repeatedly, the mainstream media presents stories about breaches in computer security, proving the need for strong controls is present and growing. In this session, you will learn about technology areas that need control considerations. You will also learn about policies to implement to address security issues related to computing assets and remote access.

Bob Spencer, PhD, K2 Enterprises CPE: 2.0, Specialized Skills & Knowledge

•••••••••••

(H04) Applying Ethics in the Real World

We all know the Code of Professional Conduct. But there is a huge difference between theory and reality. Have you ever had to apply the rules of ethics to difficult situations - the ones with conflicting priorities and needs, the ones with multiple options? We will walk through an ethical decision-making process providing a framework for making the tough decisions and then explain it with real world examples.

Jennifer Elder, CPA, Business Learning Institute CPE: 2.0, Behavioral Ethics

Concurrent Session I: 1:25 - 3:05 p.m.

(I01) Peer Review Update

This is a fast-moving session dealing with Peer Review including highlights from the AICPA Peer review Conference held in August 2012. The session will include important information for all licensees to assure that their systems of Quality Control are designed to fulfill the Statement of Quality Control Standards. It will also include a lively discussion on who is Peer Reviewing the Peer Reviewers and common findings on Peer Reviews.

Mark T. Hobbs, CPA, CFF, CGMA, The Hobbs Group CPE: 2.0, Auditing

•••••••••••

(I02) Tax Controversy: Handling an Eggshell Audit

The ever-changing tax law spawns an untold number of controversies. The first step in a typical tax controversy is the IRS audit. Many challenges arise during an audit, and those challenges become increasingly difficult when a tax return contains significant errors or when a client has engaged in

South Carolina Association of CPAs | 2012 Annual Summit

questionable conduct. An “eggshell” audit presents many risks not only for the client, but also for the CPA who prepared the tax return. We will discuss how to walk the fine line between cooperation and remaining silent and aggressive new IRS investigative tactics.

George Abney, JD, Chamberlain, Hrdlicka, White, Williams & Aughtry CPE: 2.0, Taxes CLE: TBD

•••••••••••

(I03) Storing & Synchronizing Data in the Cloud

Do you work from multiple devices or multiple locations?

If so, you know that having access to the data you need is paramount to getting the job done right. In this session, you will learn how to back up and store data in the cloud and keep it synchronized across multiple devices and locations by using tools such as AccountantsWorld CCH, ShareFile, Dropbox, Thomson Reuters, SugarSync, iCloud, SkyDrive and many others.

Bob Spencer, PhD, K2 Enterprises CPE: 2.0, Specialized Knowledge & Applications

•••••••••••

(I04) Strategic Skills In Finance: It's Not What You Know. It's How You Use It!

The world of accounting has changed, have you changed with it? Is your work routine or are you providing value-added services? Learn specific techniques to move from being seen as a company cost-center to a valuable source of strategic information.

Jennifer Elder, CPA, Business Learning Institute CPE: 2.0, Finance

Concurrent Session J: 3:20 - 5:00 p.m.

(J01) Impact and Implications of the Affordable Care Act

(J02) Judicial Highlights: The Tax Court, the Supreme Court, and All Courts Betwixt and Between

Over the past twelve months courts at all levels have issued significant and far-reaching tax decisions on a wide variety of topics. We will cover these many and varied tax decisions, ranging from the U.S. Supreme Court’s decision upholding the new health care law, to appellate court decisions regarding foreign bank accounts, to U.S. Tax Court decisions impacting conservation easements.

George Abney, JD, Chamberlain, Hrdlicka, White, Williams & Aughtry CPE: 2.0, Taxes CLE: TBD

•••••••••••

(J03) CPA Firm Productivity Tools

What tools can you use to turbocharge your firm's productivity? Can we really prepare tax returns without using paper? Where does mobile technology fit into your firm's technology strategy? How can workflow tools improve firm efficiency? Participate in this session and learn how efficient, productive and profitable your firm can be by taking advantage of today's most profitable technologies.

Bob Spencer, PhD, K2 Enterprises CPE: 2.0, Specialized Knowledge & Applications

•••••••••••

(J04) Fraud Detection and Prevention

According to the ACFE, the average company loses six percent of the revenue to fraud annually. Learn the crucial fraud prevention steps for management and the board of directors. If you can't prevent fraud at least catch it quickly.

Unfortunately, we miss the fraud 60 percent of the time. Learn about fraud red flags including 30 operational indicators and 10 behavioral indicators.

Jennifer Elder, CPA, Business Learning Institute CPE: 2.0, Auditing

The Affordable Care Act is broad reaching and affects each one of us. This session will provide an overview of the Affordable Care Act covering the impact and implications of its major components such as health exchanges, subsidies, penalties and the role of government health programs. It is designed to provide the practitioner a general understanding and enable them to identify areas of consequence to their clients.

Robby Kerr, CPA, CMA, Kerr Consulting CPE: 2.0, Specialized Knowledge & Applications

CFP: 2.0

Register Now | (888) 557-4814 | www.scacpa.org

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Speaker Spotlight Jimmy E. Addison, CPA, Jimmy Addison is the Executive Vice President and Chief Financial Officer of SCACNA. He joined SCANA in 1991 as controller of SCE&G. In 1996, he assumed additional responsibility for the information and technology group. He was appointed vice president of finance for SCANA and its subsidiaries in 2001 and chief financial officer in 2006. As CFO, Addison is responsible for planning, directing and overseeing the organization’s finance functions including accounting, financial planning, corporate taxes, shareholder services, investor relations, rates and regulatory services, risk management, treasury and new nuclear finance, along with oversight of information services and technology. Prior to joining SCANA, Addison spent seven years in public accounting with Deloitte and Touche’s Charlotte and Columbia offices, and was also a partner in a Columbia CPA practice for approximately one year. In 2001, Addison received the Moore School of Business Distinguished Young Alumni award and is a 2006 graduate of The Liberty Fellowship. B04.

Rebooting Business Michael T. Amacher, QPA, Michael is senior vice president – division manager for SCBT Retirement Plan Services. He joined SCBT as senior VP in April 2012 to establish the new Retirement Plan Services Division within SCBT Wealth Management, Inc. SCBT Financial Corporation has assets of approximately $4.4 billion and is the largest publicly traded bank holding company in South Carolina. Michael founded Pension Services Corp, (later Spectrum Financial Services Corp.) in 1984, which was central South Carolina’s first retirement plan TPA. He served as president and CEO until leaving in 2012 to join SCBT. Michael is a member of the American Society of Pension Professionals & Actuaries (ASPPA) and the National Institute of Pension Administrators (NIPA). He is a Qualified Pension Administrator (QPA) and Accredited Pension Administrator (APA). He has written over 1000 retirement plan documents, prepared numerous document filings and problem resolutions and correction filings.

D04. ERISA

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George Abney, Esq., George’s practice focuses on civil and criminal tax controversy matters and white-collar criminal defense. George has significant trial and appellate experience gained from years as a federal prosecutor with the tax division of the U.S. Department of Justice in Washington, D.C., and as an assistant U.S. attorney in the Northern District of Florida.

Since joining Chamberlain Hrdlicka, he has successfully represented clients facing federal grand jury investigations and IRS criminal investigations. George also represents clients in civil tax controversy matters before the IRS, the U.S. Tax Court, the U.S. District Courts and the U.S. Bankruptcy Courts. C02. Criminal Tax, I02. Tax Controversies, J02. Judicial Highlights Brian A. Barker, CFP, CTFA, AIF, Brian is a senior vice president and portfolio manager with SCBT Wealth Management.

Prior to joining South Carolina Bank and Trust in 2009, Brian was a regional portfolio manager for Wachovia serving Western North Carolina and the Upstate South Carolina. Brian graduated from Clemson University with a B.S. in Economics. He received his MBA from the University of South Carolina. Brian is a Certified Financial Planner®, a Certified Trust and Financial Advisor and has also earned his Accredited Investment Fiduciary designation. Brian is a past S.C. president for the Financial Planning Association. He is a graduate of Leadership Greenville and a member of the Investment Management Consultants Association, the Greenville Estate Planning Council, the Spartanburg Estate Planning Council and the Piedmont Economics Club.

D04. Financial Repression Mary L. Bennett, MBA, CIA, CEC, Mary has over 25 years of experience in the accounting and consulting industry. She has been with Crowe Horwath LLP, a top 10 accounting and consulting firm, for 17 years. Mary has served as a partner with Crowe for 10 years. Her roles include practice leadership, market development, business development, client service, engagement leadership and organizational development. Areas of expertise include enterprise risk management, internal audit, SOX, leadership development,

inclusiveness programs and women’s leadership programs. Mary recently founded MLBennett Consulting and is working with professional services firms and other organizations in organizational development including but not exclusive to leadership development, women’s leadership initiatives, inclusiveness, program development and executive coaching. F01. Practice Development, G01. Succession Planning Neil Brown, CPA, MAcc, CFP®, Neil received a Masters of Accountancy, magna cum laude, from the University of South Carolina in 1993 and a Bachelors in Business, magna cum laude, from the University of South Carolina in 1992. Neil is a Certified Financial Planner (CFP®) and certified public accountant (CPA).

He has significant experience in financial planning and brings a wide variety of financial service and tax expertise to Burkett Financial Services (BFS). He advises clients on various personal financial planning issues including distribution, retirement, income tax, insurance, education, investment and estate tax. Neil is a member of the American Institute of CPAs, the South Carolina Association of CPAs, the Columbia Estate Planning Council, the Columbia Tax Study Group and the Financial Planning Association. He is a past officer of the National Association of Personal Financial Advisors. E02.

Income Tax Planning Sheri A. Callahan, MA, Sheri now calls home Columbia, South Carolina, but still embraces the memories of her original home of Southern California. As a proud graduate of the University of South Carolina and as a lifelong student, Sheri values education and strives to build upon her professional and personal growth. She is an avid supporter of volunteerism and draws unique strength from assisting others in identifying and tackling their career and professional development goals. Sheri has crafted her gift of professional speaking over many wonderful years of hard work in academics, training, management and consulting. Sheri’s underlying strength is her passionate belief that all teams have the potential for outstanding performance

South Carolina Association of CPAs | 2012 Annual Summit

and cooperative, positive behavior. The value of Sheri Callahan’s expertise shines, as she continues to tackle the growing challenges as a trainer, speaker, consultant and mediator in the professional development arena. F03. Workplace Coaching Benjamin Cartwright, CPA, Ben is an audit manager in the Greenville office of Dixon Hughes Goodman LLP. He provides audit and consulting services to manufacturing, distribution and other commercial clients. Ben’s experience includes controls implementation consulting and providing assistance in the accounting for business combinations and other complex accounting areas.

Ben works with the firm’s professional standards group to develop and present internal training programs regarding new auditing and accounting standards. Prior to joining the firm, Ben worked for Ernst & Young LLP in the Washington, D.C. office, where he provided audit and accounting services to a variety of publicly traded and privately held companies. C04. Lease Accounting Kristine L. Cato, Esq., Kris Cato is a shareholder with the law firm Rogers Townsend. She concentrates her practice in the area of labor and employment law and is certified by the South Carolina Supreme Court as a specialist in labor and employment law. Kris handles all aspects of employment contracts, wage/hour, affirmative action, union avoidance and campaigns, non-compete contracts, employment discrimination, and unemployment compensation. Kris also practices in the area of business immigration law, assisting employers with obtaining temporary visas for employees to work in the United States. She is also a certified mediator and an arbitrator with the American Arbitration Association. E04.

Employment Law Deanna Cochran, CPA, CGMA, is Chief Financial Officer of Coastal Cancer Center, a cancer treatment facility with 5 offices serving the Grand Strand area for more than 30 years. Ms. Cochran joined Coastal Cancer Center in 2001 after an extensive career in public accounting. She has been

a partner in a firm, owned her own CPA firm and worked in her family’s business, preparing her for the many responsibilities of a CFO. Ms Cochran is a member of the Medical Group Management Association (MGMA), Healthcare Financial Management Association (HFMA), AICPA, SCACPA and is past President of the Grand Strand Chapter of CPAs. Ms. Cochran is a graduate of Waynesburg College, Waynesburg, PA with a BS in Business Administration. B04. Rebooting Business

Collins and Dusenbury. The firm had a general practice with a concentration in Construction Litigation. Mr. Dusenbury joined the Department of Revenue’s Office of General Counsel in 1996 and was the Department’s bankruptcy and collection attorney. In 2007, Mr. Dusenbury became the Regional Manager in Field Operations for the Columbia District and oversees domestic audit and collection for the Columbia District. G02. Successor Liability

Doris Cubitt, CPA, Doris is the administrator for the South Carolina Board of Accountancy. She has served as the board administrator since 2001.

Prior to her work at the South Carolina Department of Labor, Licensing & Regulation, Doris worked at the South Carolina Department of Revenue for five years as a tax auditor and as a tax analyst for a year and a half. Doris graduated from the University of South Carolina Spartanburg with a Bachelor of Science in Accounting in 1993, and she earned her Master of Professional Accountancy degree with a tax concentration from Clemson University in 1998. She was licensed as a CPA in May 1998. In addition to Doris’s position with the South Carolina Board of Accountancy, she also serves as the board administrator for the South Carolina Perpetual Care Cemetery Board and for the South Carolina Board of Funeral Service. She is a member of the South Carolina Association of Certified Public Accountants and a member of the South Carolina Administrative and Regulatory Law Association (SCAARLA), where she serves on the board. Doris also serves on the National Association of State Boards of Accountancy (NASBA) executive director's committee and on the Death Care Regulators Board. H01. SC Board of Accountancy Update

Jennifer Howard Elder, CPA, MS, CMA, CIA, CFF, Jennifer Elder, CPA, CMA, CIA, CFF, CGMA, Despite the licenses she is not a normal accountant. To begin with she lives on a boat in Annapolis, Maryland with her husband and two cats. Secondly, accounting was not her first or even her second career but it is the career she loves. Jennifer has worked in public; was the Department Chair for a community college; worked as the CFO for an angel investor, tech start-up, and a construction company; now she focuses on training the next generation of accountants through the AICPA, Business Learning Institute and the MBA program at Antioch University New England. Jennifer’s background allows her to bring a well-rounded, 360 degree perspective to accounting issues as well as a touch of humor to make it interesting! GO4. Financial Statements, H04. Real World Ethics, I04. Finance, J04.

Fraud

Joe Dusenbery, JD, Mr. Dusenbury Graduated from USC in 1984 with a BS in Business Administration (Management Science). He obtained both an M.B.A and a Juris Doctor from the USC in 1988. He was the staff attorney for Judge Ralph King Anderson Jr. for two years and was subsequently in private practice in Charleston SC with the firm of Smith,

J. Abraham (Abe) Gutting, Esq., Abe is an attorney in the Office of General Counsel for Litigation with the South Carolina Department of Revenue. He earned a Master of Laws (LL.M.) in Taxation from the University of Florida Graduate Tax Program at the Levin College of Law. Abe earned a Juris Doctor, cum laude, from the Charleston School of Law. While attending law school, he was an associate editor and the student works editor of the Charleston Law Review and a research assistant to Professor Richard Gershon. He also earned a Bachelor of Arts in Business Administration from the University of Florida Warrington College of Business Administration. Abe is a member of various civic and professional organizations,

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Speaker Spotlight including the South Carolina Bar Association and the Charleston Tax Council. D02. Multistate Tax Mark T. Hobbs, CPA, CFF, Mark is the Managing Shareholder of The Hobbs Group, PA. The Hobbs Group, PA provides auditing, accounting, tax and consulting services to a diverse client base in South Carolina. Mark is a frequent speaker on accounting, audit, tax and financial consulting topics to both CPA’s as well as the general public. Mark is also the President of Hobbs Group Advisors, LLC in Columbia, South Carolina. Mark is a 1979 graduate of Clemson University (with honors), with a Bachelor of Science in Accounting. He is a licensed Certified Public Accountant in South Carolina and North Carolina. He has over thirty years experience serving privately owned, closely held businesses, financial institutions, governmental entities, real estate, nonprofit organizations, and litigation support consultation. I01. Peer Review Update Suzanne Jolicoeur, Suzanne Jolicoeur is the Senior Manager of State Regulatory Outreach at the American Institute of Certified Public Accountants (AICPA) in Durham, North Carolina. Suzanne joined the AICPA in May of 2007, after having served as the administrator of the Michigan Board of Accountancy for over 25 years. In her position with the AICPA, Suzanne coordinates outreach to state board of accountancy members and board administrators on technical and licensing issues such as peer review, the CPA Examination, mobility and ethics. She also provides staff support to the AICPA’s Uniform Accountancy Act (UAA) Committee. In addition to having previously regulated CPAs, Suzanne also has experience regulating over 20 other professions and occupations for the State of Michigan including professional boxing, cemeteries, funeral directors, social workers, collection agencies, private detectives, and polygraph examiners.

Suzanne is a graduate of Michigan State University. H01. Mobility Update Robert M. Kerr, III, CPA, CMA, Robby founded Kerr & Company, a private

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consulting firm, in 2007 after working in state government for over 22 years. Kerr & Company is an independent consulting firm of experienced public officials with the passion of helping the private and public sectors work together to find solutions to best serve their communities.

Robby served in the governor’s cabinet as director of the South Carolina Department of Health and Human Services from 2003 until 2007. Prior to that he served as the agency’s chief financial officer. The agency maintained a budget of $5 billion and served close to one million beneficiaries in need each year. During Robby’s tenure as agency head, DHHS dramatically reduced program inflation. He has been credited with bringing financial stability to the state’s Medicaid in the face of rising national health care costs and sharp cuts in the state budget. He is a native of South Carolina and a 1981 graduate of the University of South Carolina. Robby holds professional licenses as a certified public accountant and a certified management accountant. J01. Affordable Care Act Milton G. Kimpson, Esq., Milton Kimpson received a B.S. in Economics from Wofford College in 1983 and his law school degree from Emory University School of Law in 1986. From 1987 to 1991, he served in the United States Army as a member of the Judge Advocate General’s Corps (JAGC), stationed at Fort Sill, Okla. and Fort Jackson, S.C., performing duties as a legal assistance officer and military prosecutor.

Milton left the active army for private practice in 1992 at Johnson, Toal & Battiste, P.A., and later as a partner in Gerald and Kimpson, P.A. After establishing Milton G. Kimpson, P.A., he left private practice and was employed by the South Carolina Department of Revenue as a staff attorney in 2003. In 2010, Milton was named general counsel for litigation. D02.

Multistate Tax Mark Koziel, CPA, Mark Koziel is Vice President – Firm Services & Global Alliances at the AICPA. He oversees the development, ongoing improvement and delivery of services to members in PCPS/ Firm Practice Management as well as International relations with various CPA related groups. He frequently speaks on

CPA issues around the country. Prior to joining the AICPA, Mark Koziel served three years as Director of Media Planning for a political consulting firm after finishing his twelve year public accounting career in a variety of accounting, auditing and consulting roles at a large local accounting firm in Buffalo, N.Y. F02. Small Firm Issues Sharon E. Mann, CPA, Sharon Mann is the Chief Financial Officer for General Information Services, Inc. (GiS) and related companies to GiS. In this role, she oversees and directs all significant aspects of GiS’s financial, accounting, treasury, risk management and financial compliance operations. Sharon joined GiS in October 2000. Prior to joining GiS she worked in the Health Care Industry for Palmetto Health where she served as Accounting Director in the Finance Department.

Before Palmetto Health she worked for Tri-County Home Health as VP of Finance.

She gained her experience in audit and corporate tax with Derrick, Stubbs & Stith in Columbia. Sharon earned her degree from the University of South Carolina with a BS in Accounting. She has held several volunteer positions with various non profit organizations. Currently she is serving as Chair-Elect of SCACPA and Treasurer of the Harbison Housing Foundation. She served as President of the Central Chapter, is active on several SCACPA committees and is a member of the AICPA. B04. Rebooting Business Paul Parks, CPA, CGMA, Paul is a Senior Technical Manager in the Business, Industry and Government section of the AICPA and previously served as IFRS technical manager for the Institute. In this role, Paul develops programs and content for CPAs working in business, industry and government, a group that represents 45% of the Institute’s membership. His background includes senior finance, accounting and human resource positions for companies with multinational operations in manufacturing, distribution and contracting industries.B04.

Rebooting Business Cecil "Pat" Patterson, Jr., CPA, Pat is an award-winning, internationallyrecognized author, speaker and discussion

South Carolina Association of CPAs | 2012 Annual Summit

leader for continuing education courses and numerous state societies. He is the president of Patterson & Associates, P.A. His degrees include a Bachelor of Science in Accounting and a Master of Business Administration. In addition to being in charge of his own CPA firm for over 20 years, Pat has experience at the national CPA firm level, at the corporate level as a chief financial officer and as an adjunct professor at the university level. His firm is involved in the full spectrum of CPA activities including auditing, accounting services, federal and state corporate and individual income tax preparation, and consulting services to clients, businesses and other professionals. The firm has been recognized by the AICPA for its work in the virtual office field. B01. Audit Update, C01. CIRA Accounting, D01. The Big Three, E01. Ethics David Sojourner, Jr., Esq., Dave is an attorney with the firm of Ellis, Lawhorne & Sims, P.A. in Columbia, S.C. where he has practiced since 1986. Dave concentrates his practice in estate and gift tax planning and business succession planning.

He received his Bachelor of Science in Economics from Clemson University in 1983; his Juris Doctorate from the University of South Carolina School of Law in 1986; and his LL.M. in Taxation from New York University in 1987. He is listed in The Best Lawyers in America and South Carolina Superlawyers. Dave has been certified as a taxation specialist and an estate planning and probate specialist by the South Carolina Supreme Court. He is a fellow in the American College of Trust and Estate Counsel. G02. Gift Tax Update Robert (Bob) H. Spencer, PhD, has over 40 years of experience in strategic technology planning, software selection, disaster recovery and contingency planning, process engineering, content management, information technology reviews and audits and Internet security.

He is an internationally published author with more than a dozen books and hundreds of articles on accounting business and technology solutions. B03.

Technology Update, C03. Cloud vs.

On-Premise, D03. Cloud Security, E.03.

Excel, G03. Bag of Tricks, H03. Internal Controls, I03. Data in the Cloud, J03.

Firm Productivity David Stanton, JD David Stanton is a former television news anchor in the Midlands, where he moderated many programs, including presidential debates.

He is a graduate of Clemson University, with a MA in Journalism and Mass Communications from the University of Georgia and a law degree from the University of South Carolina. David currently works with the South Carolina Judicial Department. He is also a graduate of Leadership Columbia and Leadership South Carolina. B04.Rebooting Business Clay Thornton, AAMS®, AIF®, Clay is a veteran of the financial consulting and wealth management profession who joined Dixon Hughes Goodman Wealth Advisors, LLC in May 2008 as an advisor.

He is an Accredited Asset Management

Specialist® and holds an Accredited Investment Fiduciary® designation from Fiduciary360. His prior experience includes 20 years working at top securities firms. Clay earned his B.S. in Business Administration, with a major in finance, from the University of South Carolina.

Richard E. Waycaster, CPA, As the Elliott Davis – Greenville firm’s chief financial officer and a member of its executive committee, Rich champions the expansion and diversification of Elliott Davis’ capabilities into numerous industry and specialty practices, as well as supports its wealth management services affiliate. With more than 25 years of experience in both financial and operations management, including several years with a Big Four accounting firm, he has overseen the rise of Elliott Davis to one of the Top 50 accounting and consulting firms in the U.S. B04. Rebooting Business

2012 CONFERENCE SPONSORS DIAMOND SCBT Retirement Plan Services GOLD BB&T Insurance Services, Inc. Southeastern Insurance Consultants SILVER American Pensions WRSequence EVENT BB&T Insurance Services, Inc. - Member Reception CAMICO Mutual Insurance - Managing Partners Breakfast EXHIBITORS

American Pensions BB&T Insurance Services, Inc. Bedford Strategies & Solutions CAMICO Mutual Insurance

SCBT Retirement Plan Services Southeastern Insurance Consultants WRSequence

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Informational & Network Events Annual SCACPA Member Meeting (A01) Elect new board members, approve the 2013 SCACPA budget and hear a brief update on SCACPA's activities that benefit you and the CPA profession. Open to SCACPA members only.

Summit Luncheon and Awards Ceremony (SL1) Enjoy lunch with colleagues while supporting SCACPA's awards and recognition program.

Old Guard Reception (OLD) By special invitation only, CPAs who have been SCACPA members for 30 years or more will reunite with their peers in an intimate setting in the exhibit hall.

New CPA Oath Ceremony (OAT) Join SCACPA and the S.C. Board of Accountancy as we conduct the semi-annual New CPA Oath Ceremony.

Managing Partners Breakfast (MPB) This breakfast meeting will begin with an overview of federal policy issues as they pertain to the lame duck session and year-end concerns. The overview will be presented by S.C. Congressman Joe Wilson. Following the congressman’s presentation, an open dialogue will be led by Greg Anton, CPA who is the current chairman of the AICPA Board of Directors and founding partner of the CPA firm Anton Collins Mitchell in Denver, Colo. Mr. Anton will set the stage by describing some of the most pressing issues in the profession and will be prepared to address your questions, comments and concerns.

In addition to the presentations, this breakfast affords you a wonderful opportunity to connect with your peers from various firms from across the state. Sponsored by CAMICO Mutual Insurance

Opening Member Reception (MEM) Determine if you have the X factor during this funfilled event, including karaoke with your talented colleagues, or wind down after a full day of education by renewing acquaintances and making new ones.

Sponsored by BB&T Insurance Services Student Recognition Luncheon (SL2) Recognize college students majoring in accounting from across the state who are recipients of the 2011 Education Fund Scholarships. In addition, AICPA Chairman Greg Anton will be our guest speaker.

Networking Breaks Visit exhibitors, make new acquaintances or rekindle old ones during this free time between educational sessions. Ensure you visit the exhibit hall to win great prizes and sign up for karaoke during the opening member reception.

About This Event DATES AND TIMES

Thursday, November 1 Check-In: 7:15 a.m.

Member Meeting: 7:45 a.m.

CPE: 8:00 a.m.

Awards Luncheon: 12:05 p.m.

Member Reception: 5:00 p.m.

Oath Ceremony: 5:30 p.m.

Old Guard Reception: 5:30 p.m.

Friday, November 2 Check-In: 6:45 a.m.

Managing Partner’s Breakfast: 7:45 a.m.

CPE: 7:30 a.m.

Student Luncheon: 12:05 p.m.

LOCATION

Columbia Metropolitan Convention Center 1101 Lincoln Street, Columbia, SC 29210 (803) 545-0001

HOTEL ACCOMMODATIONS

Hilton Hotel Columbia Center 924 Senate Street, Columbia, SC 29021 Room Rate: $119 Reservations: (803) 744-7800, Room block code is C-CPAS or http://bit.ly/UtwBvf Directions: Please log onto our website www.scacpa.org/summit for directions.

Note: The SCACPA rate is only available through October 13 or until the room block is sold out, whichever occurs first.

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PARKING

CMCC offers complimentary parking in the adjoining parking lot on Lincoln Street. Overflow parking is available in the city garage located at 107 Park Street. The cost is $10 per day.

The Hilton offers self parking in an adjoining garage for $10 or valet for $18 per day. Please plan accordingly for parking fees.

CONTINUING EDUCATION

CPE Credits: 17 hours Fields of Study: Accounting - 8, Auditing - 8, Behavioral Ethics - 2, Business Law - 2, Business Management - 6, Communications - 2, Finance - 2, Personnel/HR - 2, Regulatory Ethics - 4, Specialized Skills & Knowledge - 20, Taxes - 14 CLE Credits: Pending CFP Credits: 10 Method of Presentation: Lecture Level: All Professional education credits are allocated based on sessions attended.

CONFERENCE MATERIALS

Conference materials are only available electronically. eMaterials will be available online approximately one week before the event. How to access Electronic Materials: You can access your materials through the SCACPA website at www.scacpa.org. Simply login to the SCACPA website with your username and password, and under "My Membership" click "My Electronic Materials." Download and save the document to your computer.

CANCELLATION & REFUND POLICY

Continental breakfast, refreshments and lunch are provided both days. Please note dietary restrictions on the registration form or contact the CPE Team immediately. If you have an American Disabilities Act request, please note on the registration form or contact the CPE Team immediately.

Substitutions, transfers and cancellations will not be accepted by phone. These items must be in writing and emailed to cpe@scacpa. org, faxed to (803) 791-4196, or mailed to SCACPA, 570 Chris Drive, West Columbia, SC 29169, before the event date. You will receive confirmation of your request via email, fax or phone within one day. If you do not, it is your responsibility to verify the office received the request. Any balance after a transfer or cancellation may be applied to another program or refunded. Complete registration policy can be viewed online at www.scacpa.org/cpepolicies.

EVENT ATTIRE

CONTACT INFORMATION

Please note: The electronic materials are available online up to one week following the event. Once e-materials are online, transfers and cancellations are not accepted.

DIETARY AND ADA REQUESTS

Most conference attendees wear business or business casual clothing. Since room temperatures can vary, dressing in layers is strongly recommended.

SCACPA CPE Team members are available Monday-Friday, 8:00 a.m. - 5:00 p.m. at (888) 557-4814, ext. 110 or 112, or cpe@scacpa.org.

FEES

Get Social with SCACPA on Facebook, Twitter, LinkedIn and Wordpress!

SCACPA Member Early Bird $330 (exp.10/11/12) Regular $355 Choice Card $400 Non-member $420 Multiple Registration Discount: Register five or more people from the same firm and receive a $15 discount per person.

Registrations and payment must be received together.

South Carolina Association of CPAs | 2012 Annual Summit

GET CONNECTED

WWW.SC ACPA.ORG/SOCIALMEDIA

#CPASummit2012 Photo Disclaimer: Photographs may be taken at SCACPA events and used in association marketing. Full policy is available at www.scacpa.org/photouse.

2012 CPA Summit & Annual Meeting Registration (411012) Online: www.scacpa.org/summit12

Fax: (803) 791-4196 Credit card & choice card payments only

NAME

Mail: SCACPA, 570 Chris Dr., West Columbia, SC 29169

SCACPA or OTHER STATE CPA SOCIETY NO.

FIRM/COMPANY ADDRESS CITY

STATE

ZIP

BUSINESS PHONE

HOME PHONE

BUSINESS FAX

o Primary o Secondary

BUSINESS PHONE

o Primary o Secondary

EMAIL

SESSION SELECTIONS

Please select the sessions you will attend. You must submit this information to receive appropriate educational credit. Please only select one choice in each group of sessions.

Day One: Thursday, November 1 q A01. Annual Business Meeting (members only)

q C01. CIRA Accounting q C02. Criminal Tax q C03. Cloud vs. On-Premise q C04. Lease Accounting

q B01. Audit Update q B02. Circular 230 q B03. Technology Update q B04. Rebooting Business

Meals: (please select the meals you will attend) q BF1. Continental Breakfast q SL1. Awards Luncheon q OLD. Old Guard Reception (by invitation only) q OMR. Member Reception q N01. No meals on Thursday q Dietary. mVegetarian mFood Allergy

q E01. Ethics and the CPA q E02. Healthcare q E03. Data in Excel q E04. Employment Law

q D01. The Big Three q D02. Multistate Tax q D03. Cloud Security q D04. ERISA and Financial Repression

Day Two: Friday, November 2 q F01. Practice Development q F02. Small Firms q F03. Workplace Coaching

q H01. Mobility/BoA q H02. IRA Distribution q H03. Computing Assets q H04. Real World Ethics

q G01. Succession Planning q G02. Successor Liability/Estate Tax q G03. Bag of Tricks q G04. Financial Statements

___________________________ Meals: (please select the meals you will attend) q BF2. Continential Breakfast q SL2. Student Luncheon q MPB. Managing Partners Breakfast q N02. No meals on Friday q Dietary. mVegetarian mFood Allergy

q J01. Affordable Care q J02. Judicial Highlights q J03. Firm Productivity q J04. Fraud

q I01. Peer Review q I02. Tax Controversies q I03. Data in the Cloud q I04. Finance

_____________________________

OPTIONAL SELECTIONS o Participant List Opt Out: A participant list will be available to registrants and exhibitors attending the event. Please check this option to opt out of the listing.

RELATED EVENTS & GUESTS REGISTRATION

REGISTRATION INFORMATION

PAYMENT INFORMATION

q SCACPA Member Member No._________________________ q Non-Member q Other State CPA Society Member Member No._________________________

Type

Thursday, November 1 q Awards Lunch Guest(s): $35 pp q New CPA Oath Ceremony: FREE

Select all that apply. Additional payment noted if required.

No. Guest(s) ____ No. Guest(s) ____

oI am a NEW CPA. oI am not a NEW CPA. o Old Guard Reception*: FREE

No. Guest(s) ____

o Opening Member Reception: $20 pp No. Guest(s)____

(Free with Summit and for New CPAs Attending Oath)

Friday, November 2 oManaging Partners Breakfast*: FREE oStudent Lunch Guest(s): $30 pp, No. Guest(s) ____ * By invitation only events Guest Name(s)

Summit Registration Fees: q SCACPA Member Early Bird $330 (exp. Oct.11, 2012) q Regular $355 q Choice Card $400 q Non-member $455 q Multiple Registrations -$15 (Register five or more people from the same firm and receive a $15 discount per person. Registrations and payment must be received together.)

o Personal

o Firm/Company

Method o Check (Make payable to SCACPA)

o Visa o MC o Discover o American Exp.

o Choice Card, (Enter Coupon Numbers Below) (1)

(2)

(3)

(4)

Account# Exp. Date

CCV

Name on Card Signature

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South Carolina

CPA

South Carolina Association of CPAs 570 Chris Drive West Columbia, SC 29169

FIRST CLASS US POSTAGE PAID PERMIT NO. 1146 Columbia, SC

SCACPA Members Save $100! www.scacpa.org/summit12.

2012 CPA Summit & Annual Meeting in conjunction with the Tax and Technology Conferences

Do You Have the X FACTOR?

November 1-2, 2012 • Columbia, SC Columbia Metropolitan Convention Center