QuickSearch uickSearch December 2018
Finish the year with COCPA’s latest CPE courses Mix & Match Conference
DECEMBER 14 PAGE TWO
SEC & PCAOB Conference
DECEMBER 19 PAGE FOUR
COCPA COCP CO CPA CPA
COLORADO CO COLO LORA LO RADO RA DO SOCIETY OF CPAS CPAS
STAFF ESSENTIALS Train your staff online with these comprehensive curricula in audit or tax. There are four levels to choose from. You can complete one or more individual programs in each training area or purchase the complete bundle and save!
1
New Staff Core Concepts
2
New Staff Practical/ Application
3
Experienced Staff/ New In-Charge
4
Experienced In-Charge/Senior
1
New Staff
Complete 40 hours of CPE in the corresponding ďŹ eld of study and earn these badges to be recognized for your accomplishment!
2 Experienced 3 Tax Senior/Supervisor 4 Tax Manager/Director
QuickSearch
Table of Contents
A Guide to CPE from COCPA.
2
2018 Mix & Match Conference
CPE Director Rebecca Campbell, CAE rebecca@cocpa.org
4
2018 SEC & PCAOB Conference
5
December Course Highlights
7
Conference Schedule
7
Yellow Book Schedule
8
Ethics
9
Webinars
11
Live In-Classroom and Webcast Courses
12
Course Schedule by Date and Field of Study
CPE Operations and On-Site Programs Tiffany Carson, CMP tiffany@cocpa.org CPE Coordinator Ashlee Whelan ashlee@cocpa.org Colorado Society of CPAs 7887 E. Belleview Ave., Suite 200 Englewood, CO 80111 303-773-2877 800-523-9082 Fax: 303-773-6344 www.cocpa.org
CPExpress Convenience. Learning. Value. Get unlimited online access to quality CPE courses from AICPA subject matter experts on essential topics including Tax, Accounting, Assurance, Ethics, Employee Benefits Plan, Not-For-Profit, Fraud and Forensics and more.
Learn more at COCPA.org/CPExpress December
1
MIX MATCH CONFERENCE
A POTPOURRI OF CPE December 14 | Hilton Denver Inverness or Webcast Learn more and register at COCPA.org/MixMatch
CHOOSE YOUR TRACK!
Technology
Industry
8:25 am
Welcome
8:25 – 9:20 am
2018 Technology Update*
Tax
Tommy Stephens, K2 Enterprises 9:20 – 9:30 am
Break
9:30 – 10:45 am
BREAKOUT SESSIONS - CHOOSE ONE
True Tech Crimes - Ripped from the Headlines Tommy Stephens, K2 Enterprises
Evolving Role of the Controller/CFO
Jim Lindell, Thorsten Consulting Group, Inc.
Section 199A Pass-Through Deduction: Turn High Taxed Tears to Joy* Brad Burnett, Bradley Burnett Tax Seminars
10:45 – 10:55 am
Break
* This session is webcast.
2
COCPA QuickSearch
10:55 am – 12:10 pm
BREAKOUT SESSIONS - CHOOSE ONE
Microsoft Power BI – Power Reporting for Free* Tommy Stephens, K2 Enterprises
Business Longevity
Jim Lindell, Thorsten Consulting Group, Inc.
Biggest Change in History of Partnership Taxation: Centralized Partnership Audit Rules Brad Burnett, Bradley Burnett Tax Seminars
12:10 – 1:00 pm
Lunch
1:00 – 2:15 pm
BREAKOUT SESSIONS - CHOOSE ONE
Emerging Technologies, Including Blockchain & Cryptocurrency* Tommy Stephens, K2 Enterprises
Successful Mergers and Acquisitions
Jim Lindell, Thorsten Consulting Group, Inc.
Tax Cuts and Jobs Act: Cost Recovery and Business Moving Targets with All New Bulls-Eyes Brad Burnett, Bradley Burnett Tax Seminars
2:15 – 2:25 pm
Break
2:25 – 3:40 pm
BREAKOUT SESSIONS - CHOOSE ONE
Security Essentials
Tommy Stephens, K2 Enterprises
Big Data and Data Analytics
Jim Lindell, Thorsten Consulting Group, Inc.
Colorado Tax Update and the Impact of Wayfair* Mary Jo Zuelsdorf and Jeanette Tolar, Plante Moran
3:40 – 4:30 pm
December
Our last session of the day will keep you engaged and energized to close out our conference.
3
SEC & PCAOB CONFERENCE
December 19 | Hilton Denver Inverness or Webcast Learn more and register at COCPA.org/SECPCAOB 8:30 – 10:10 am 10:10 – 10:25 am 10:25 – 11:15 am 11:15 am – 12:05 pm 12:05 – 1:00 pm 1:00 – 2:15 pm
SEC Update
Scott Taub, Financial Reporting Advisors, LLC
Break Culture – How has Your Culture Changed in this Era?* Pat Quinlan, Convercent
Leases – What Should Disclosures Look Like? Lindsay Holliday, Ernst & Young LLP
Lunch PCAOB Update
Jay Brown, Public Company Accounting Oversight Board
2:15 – 2:25 pm
Break
2:25 – 3:15 pm
Recent SEC and PCAOB Fraud and Enforcement Actions Against Accountants and Auditors* Roy Hartman, Esquire, Sacher, Zelman, Hartman, PA
Audit Committee Chairman Roundtable 3:15 – 4:30 pm
Mike Bearup, KPMG (Moderator) Rick Connor Kathy Cunningham James CT Linfield, Cooley LLP Gregory Raih
*Ethics Credit
4
COCPA QuickSearch
DECEMBER
Course Highlights Reviewing Partnership Tax Returns: What Are You Missing?
4 HR
December 4 (Pueblo) December 5 (COCPA) December 11 (Glenwood Springs)
This course will discuss the common errors practitioners make on partnership tax returns that are often missed by review staff. Multiple issues will be discussed including income, deductions, K-1 reporting, and more!
Tax Consequences and Reporting Issues of LLCs, LLPs, LPs, and Other Partnerships 4 HR
December 4 (Pueblo) December 6 (COCPA)
This course addresses the tax consequences of the most common transactions engaged in by LLCs and partnerships. Develop a level of comfort with the basic conceptual framework underlying partnership and LLC taxation, with an emphasis on explaining the tax consequences associated with issues that are most frequently confronted by tax practitioners.
Reviewing Individual Tax Returns: What Are You Missing? 4 HR
December 5 (COCPA) December 11 (Glenwood Springs)
This course will discuss the common errors practitioners make on individual tax returns that are often missed by review staff. Multiple issues will be discussed including pass-through K-1s, home office issues, hobby losses, rental property, hiring spouses, depreciation, ยง179 issues, amortization and more!
Reviewing S Corporation Tax Returns: What Are You Missing? 4 HR
December 6 (COCPA)
This course will discuss the common errors practitioners make on S corporation tax returns that are often missed by review staff. Multiple issues will be discussed including income, deductions, K-1 reporting, and more!
Annual Tax Update: Corporations and Pass-Through Entities
December 7 (Colorado Springs) December 10 (Grand Junction) Find out about the latest federal tax law changes, court decisions, and IRS pronouncements related to partnerships, LLCs, and C and S Corporations.
Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know
4 HR December 10 (COCPA)
This course will provide you with an in-depth understanding of the framework for revenue recognition built around the core principle that is applied in a five step process.
December
5
DECEMBER
Course Highlights The Bottom Line on the New Lease Accounting Requirements
4 HR December 10 (COCPA)
This course focuses on the basic core principles of the new standard. Discussion includes basic identification, recognition, measurement, presentation and disclosure requirements.
Construction Contractors: Accounting, Auditing, and Tax
December 11 (COCPA & Webcast) This course examines the core knowledge necessary to succeed and the key issues impacting construction accounting, auditing, and taxation. Find out what new developments may mean for you, your company, or your clients.
Thriving In A Chaotic Economic Environment: Planning And Strategy Formulation For Your Organization
4 HR December 12 (COCPA)
This course will present a fresh approach to planning and strategy formulation for your organization. We’ll explore this fresh approach to many different planning stages, including the marketing plan, the technology plan, the capital plan, the five-year operating plan and much more!
Innovative Forecasting And Budgeting: Moving Beyond The Traditional Techniques
4 HR December 12 (COCPA)
During the seminar we will cover such topics as the sales/income plan, capital equipment planning, the “one-year operating plan” (formerly referred to as a budget), the “monthly operating plan,” cash planning, risk planning, and much more!
Current Developments And Best Practices For Today’s CFOs And Controllers
December 13 (COCPA) This course has been designed to give the CFO and controller the skills needed to lead their organizations into the rapidly changing decade.
SEC Reporting
December 17 - 18 (COCPA) Comply confidently with the latest SEC reporting requirements with this comprehensive course. It clarifies new, difficult, and important reporting and disclosure requirements while giving examples and tips for ensuring compliance.
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COCPA QuickSearch
Conference Schedule This year’s conferences are one of the best ways to hear the latest information by industry experts; gain valuable, area-specific knowledge to help you better serve your clients, customers, or shareholders; and network with your fellow CPAs. Most 2018 conferences are also available via live webcast. If you are interested in serving on a conference planning committee, please contact Tiffany Carson, tiffany@cocpa.org. 12/14
Mix and Match Conference
12/19
SEC and PCAOB Conference
1/16
Don Farmer: Federal Tax Update
Upcoming Government and Not-For Profit Courses Yellowbook Schedule December 3
Governmental Accounting and Auditing Update COCPA or Webcast December 4
Real-World Frauds Found in Governments (4 hrs) COCPA December 4
Real-World Frauds Found in Not-for-Profits (4 hrs) COCPA December 5
Yellow Book: Government Auditing Standards COCPA
December
7
2018 Ethics Schedule Colorado Board of Accountancy Statutes, Rules, and Regulations 12/5
Webcast Only
8:30 - 10:10 am
Ethical Terrain: Nurturing and Cultivating an Ethical Work Environment 12/7
COCPA or Webcast
2:30 - 4:20 pm
Ethics and the AICPA’s Principles, Rules, and Responsibilities 12/5
Webcast
10:30 am - 12:10 pm
The A.R.T. of Work: Accountability, Respect, and Trust 12/7
COCPA or Webcast
12:30 - 2:20 pm
When Good CPAs Go Bad: Ethics & Cases 12/7
COCPA or Webcast
8:30 am - 12:00 pm
Video On-Demand Ethics Colorado State Board of Accountancy Statutes, Rules, and Regulations
This video-based program fulfills the Colorado State Board of Accountancy’s ethics requirement for active certificate holders. It also fulfills the CR&R requirement that newly licensed certificate holders must meet within six months of licensure.
Making Ethics Count: CPAs & Ethics
Also video-based, this course fulfills two hours of the Colorado State Board of Accountancy’s ethics requirement for all Colorado CPAs. Dan Chenoweth leads you through this thought-provoking and information-filled interactive course.
The AICPA’s Principles, Rules, & Responsibilities
This last video-based course also fulfills two hours of the Colorado State Board of Accountancy’s ethics requirement for all Colorado CPAs. Using the AICPA’s code of conduct and participant’s ethics dilemmas, you’ll gain additional tools to help you make ethical decisions.
Visit COCPA.org/On-Demand to browse all courses.
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COCPA QuickSearch
Webinar Schedule Accounting and Auditing 12/3
Forensic Accounting: Uncovering Schemes and Scams (4 hrs)
12/4
Integrating Audit Data Analytics into the Audit Process (8 hrs)
12/7
Compilations and Reviews: Risks, Procedures and Fraud (8 hrs)
12/12
Advanced Budgeting – Balance Sheet and Cash Flow Projections (1 hr)
12/12
Revenue Recognition: Mastering the New FASB Requirements (8 hrs)
12/13
Accounting and Auditing Update (4 hrs)
12/26
Financial and Tax Accounting for S Corporations (4 hrs)
12/27
Statement of Cash Flows: Preparation, Presentation, and Use (4 hrs)
12/27
Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors (8 hrs)
12/28
Analyzing a Company’s Financial Statement (4 hrs)
Accounting and Auditing (Government) 12/4
Non-Profit Update: A&A Risks for Controllers and Auditors (2 hrs)
12/6
Performance Auditing Essentials (2 hrs)
12/18
Applying the Uniform Guidance in Your Single Audits (8 hrs)
12/27
GASB No. 74 & 75: Best Practices in OPEB Accounting & Auditing (4 hrs)
Business Law 12/19
Employment Law Update: Reducing Employer Liability (4 hrs)
Business Management and Organization 12/5
How to Develop Tomorrow’s Leaders Today: Succession Planning that Works (2 hrs)
12/6
Corporate Performance Management for Strategy Execution (1.5 hrs)
12/12
Resources Reign! – How High is Your Respect Quotient? (2 hrs)
12/19
Bouncing Back From Your Busy Season and the Rest of the Year (2 hrs)
12/28
Open Book Management: Making it Work in the Real World (2 hrs)
12/28
The Changing Role of the Controller: Advancing from Tactical to Strategic (4 hrs)
December
9
Webinar Schedule Computer Software and Application/Computer Sciences 12/4 12/7
12/10 12/14 12/20 12/28
Finance
12/12 12/18 12/19 12/20
Cybersecurity Series – Email Threats and Protection (2 hrs) Technology Update (2 hrs) Data Analytics & Business Intelligence: What You Should Know (8 hrs) Spreadsheet Risk – Can You Eliminate it? (2 hrs) Blockchain and Digital Currency: The Next Frontier in Digital Transformation (1 hr) Excel – Auditing Your Spreadsheets for Maximum Accuracy (2 hrs)
Cash Conversion Cycle: Tools and Techniques (2 hrs) Spotlight on Strategic Cash Management (2 hrs) The Strategic Finance Department – 15 New Roles (2 hrs) Controller’s Update: Today’s Latest Trends (4 hrs)
Specialized Knowledge 12/11 12/12
Blockchain Technology – What Every CPA Should Know (2 hrs)
12/18
Mergers and Acquisitions: Fundamentals of Mid-Market Company Sales or Acquisitions (8 hrs)
12/27
Data Breaches & Other Cyber Frauds: A 21st Century Risk to Your Organization (4 hrs)
Taxes
12/4 12/4 12/6 12/7
12/11 12/12 12/13 12/19 12/27 12/28
10
Advanced Personal Financial Planning Update (8 hrs)
Tax Fundamentals of LLCs and Partnerships (8 hrs) Alternative Minimum Tax: A Look at the Modified Rules (2 hrs) After Tax Reform: Capitalization, Depreciation, and Disposition (2 hrs) Form 990 (8 hrs) After Tax Reform: Taxation of Non-Profits (2 hrs) Individual Tax Fundamentals (8 hrs) Corporate Income Tax Return Fundamentals (8 hrs) After Tax Reform: Business Tax Update and Recent Developments (2 hrs) Best Practices for Payroll Taxes and 1099 Issues (8 hrs) Basis Calculations & Distributions for Pass-Through Entity Owners (8 hrs)
COCPA QuickSearch
Live In-Classroom & Webcast The following courses are offered live in-person, as well as live via webcast. For more webcast classes, visit www.cocpa.org. 12/3
Governmental Accounting and Auditing Update
12/11
Construction Contractors: Accounting, Auditing, and Tax
12/14
2018 Mix and Match Conference
12/19
2018 SEC and PCAOB Conference
12/20
Tax Year in Review and 2018 Planning
1/16
Don Farmer: Federal Tax Update
THE MOST FUN YOU CAN HAVE AT A TAX SEMINAR
January 16, 2019 In-Person or Webcast | CPE: 8.0
“18 years of attending Don Farmer tax workshops
and he’s still the best!” Register at COCPA.org/DonFarmerFed December
11
Course Schedule by Date and Field of Study To register for courses, please visit www.cocpa.org, or register using the form in the back of this publication. For full course registration policies, please visit www.cocpa.org. KEY: A: AICPA members who register for these courses will receive an additional $30 per day discount. +: New Course in 2018
: Live-Streaming Webcast Y: Meets Yellow Book Requirement
Unless otherwise noted, all class times are 8:30 am – 4:30 pm. Key
Date
Course Title
CPE
NonMember member Fee Fee
Location
ACCOUNTING AND AUDITING
A
12/10/2018
Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know (8:30 am - 12:00 pm)
4
185
264
COCPA
12/10/2018
The Bottom Line on the New Lease Accounting Requirements (12:30 - 4:00 pm)
4
185
264
COCPA
12/11/2018
Construction Contractors: Accounting, Auditing, and Tax
8
370
529
COCPA
12/17/2018 SEC Reporting - 12/18/2018
16
695
994
COCPA
12/19/2018
8
375
535
Denver
2018 SEC and PCAOB Conference
ACCOUNTING AND AUDITING – GOVERNMENT YA
12/3/2018
Governmental Accounting and Auditing Update
8
370
529
COCPA
Y+
12/4/2018
Real-World Frauds Found in Governments (8:30 am - 12:00 pm)
4
185
264
COCPA
Y+
12/4/2018
Real-World Frauds Found in Not-for-Profits (12:30 - 4:00 pm)
4
185
264
COCPA
YA
12/5/2018
Yellow Book: Government Auditing Standards
8
370
529
COCPA
12/12/2018
Thriving In a Chaotic Economic Environment: Planning and Strategy Formulation for Your Organization (8:30 am - 12:00 pm)
4
195
280
COCPA
12/12/2018
Innovative Forecasting and Budgeting: Moving Beyond the Traditional Techniques (12:30 - 4:00 pm)
4
195
280
COCPA
FINANCE
12
COCPA QuickSearch
Key
Date 12/13/2018
Course Title Current Developments and Best Practices For Today’s CFOs and Controllers
CPE
NonMember member Fee Fee
Location
8
385
550
COCPA
2018 Mix and Match Conference
8
375
535
Denver
12/3/2018
Tax Year in Review and 2018 Planning
8
395
565
Longmont
12/4/2018
Reviewing Partnership Tax Returns: What Are You Missing? (8:30 am - 12:00 pm)
4
200
285
Pueblo
12/4/2018
Tax Consequences and Reporting Issues of LLCs, LLPs, LPs, and Other Partnerships (12:30 - 4:00 pm)
4
200
285
Pueblo
12/5/2018
Reviewing Individual Tax Returns: What Are You Missing? (8:30 am - 12:00 pm)
4
185
264
COCPA
12/5/2018
Reviewing Partnership Tax Returns: What Are You Missing? (12:30 - 4:00 pm)
4
185
264
COCPA
12/6/2018
Reviewing S Corporation Tax Returns: What Are You Missing? (8:30 am - 12:00 pm)
4
185
264
COCPA
12/6/2018
Tax Consequences and Reporting Issues of LLCs, LLPs, LPs, and Other Partnerships (12:30 - 4:00 pm)
4
185
264
COCPA
12/6/2018
Tax Year in Review and 2018 Planning
8
410
585
Durango
A
12/7/2018
Annual Tax Update: Corporations and Pass-Through Entities
8
395
565
Colorado Springs
A
12/10/2018
Annual Tax Update: Corporations and Pass-Through Entities
8
395
565
Grand Junction
12/11/2018
Tax Year in Review and 2018 Planning
8
395
565
Boulder
12/11/2018
Reviewing Partnership Tax Returns: What Are You Missing? (8:30 am - 12:00 pm)
4
200
285
Glenwood Springs
12/11/2018
Reviewing Individual Tax Returns: What Are You Missing? (12:30 - 4:00 pm)
4
200
285
Glenwood Springs
12/13/2018
Tax Year in Review and 2018 Planning
8
395
565
Ft. Collins
12/17/2018
Tax Year in Review and 2018 Planning
8
395
565
Westminster
12/20/2018
Tax Year in Review and 2018 Planning
8
370
529
COCPA
1/16/2019
Federal Tax Update
8
425
609
Denver
SPECIALIZED KNOWLEDGE 12/14/2018
TAXES
December
13
Colorado Society of CPAs 7887 E. Belleview Ave., Suite 200 Englewood, CO 80111
TAX YEAR IN REVIEW AND 2018 PLANNING
with
Toby Clary
FIND A COURSE NEAR YOU! December 3 Longmont
Toby Clary’s Tax Year in Review and 2018 Planning course will cover revenue rulings, notices and tax cases you’ll need to know for the 2018 tax season.
TOPICS
December 6 Durango
Colorado Tax Update
December 11 Boulder
Tax Cuts and Jobs Act
December 13 Ft. Collins
199A in Depth - Deduction for QBI
December 17 Westminster December 20 COCPA or Webcast
New Proposed Regulations The Wayfair Decision - State Taxing of Internet Sales Planning Points Under the New Law
Register online at cocpa.org