COCPA QuickSearch – December 2016 by Colorado Society of Certified Public Accountants

QuickSearch December 2016

Now is the time. Get your CPE this December. SEC & PCAOB Conference DECEMBER 13 PAGE TWO

Mix & Match Conference DECEMBER 15 PAGE THREE

DON FARMER

TAX WORKSHOPS

Stay up-to-date on current tax law with Don Farmer Tax Workshops. UPCOMING EVENT:

FEDERAL TAX UPDATE with Don Farmer Thursday, January 12 • 8:30 a.m. – 4:30 p.m. Inverness Hotel & Conference Center or Webcast Learn more and register: FarmerFed.cocpa.org In this course, Don reviews current year developments and planning ideas affecting individual, corporate and business income taxation using a combination of humor and examples. Don will emphasize tax developments that affect 2016 tax return preparation and 2016 tax planning for individuals, corporations, and non-corporate businesses. The course format is designed to update CPAs with various levels of experience.

MAJOR SUBJECTS: Recent tax legislation, including provisions of the Protecting Americans From Tax Hikes Act (PATH Act); New law provisions and other developments first effective in 2016 including: PATH Act provisions allowing R&E credit against Employer’s FICA tax liability, 50% 168(k) for “qualified improvement property,” accelerated due dates for filing W-2s, new preparer “due diligence” rules, new rules for education expenses; Important regulation provisions (including regulations concerning the new basis consistency rules for assets received

from an estate and the regulations concerning reporting of specified foreign financial assets held by entities), court cases, rulings, etc.; Developments concerning the reimbursement of employees’ (including S corporation owner/employees) individual health insurance policy premiums and other ACA developments; IRS audit issues and other practical problems affecting CPAs. The developments covered will be those important to practitioners and CPAs in industry. Tax planning opportunities will be emphasized.

QuickSearch A Guide to CPE from COCPA. CPE Director Rebecca Campbell, CAE rebecca@cocpa.org CPE Operations and On-Site Programs Tiffany Carson, CMP tiffany@cocpa.org CPE Staff Accountant Susan Jimenez susanj@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

Table of Contents 2 3 4 5

2016 SEC & PCAOB Conference 2016 Mix & Match Conference Article: Avoiding the Doomsday Countdown Retirement: How to Navigate Through the Uncertain Voyage

6 December Course Highlights 8 2016 Conference and Yellow Book Schedules 9 Ethics 10 Webinars 11 Webcast or In-Classroom Courses 12 Chapter Programs and Season Pass 13 Course Schedule by Date 16 Course Schedule by Field of Study 17 CPE Registration Form

Thank you for sponsoring the CPAs in Industry Conference, EKS&H LLLP!

CPAs I N Industry CONFERENCE

SEC & PCAOB CONFERENCE

December 13, 2016 Inverness Hotel & Conference Center or Webcast

AGENDA 8:25 am – 8:30 am

Welcome

8:30 am – 9:45 am

SEC Views: What You Need to Know Scott Taub Financial Reporting Advisors LLC | Chicago, IL

9:45 am – 10:00 am

Break

10:00 am – 10:50 am

Revenue Recognition - Navigating the New Framework Kristen Floyd Opportune LLP | Houston, TX

10:50 am – 12:05 pm

Implementing the New Lease Accounting Standards Jake Vossen Hein & Associates LLP | Denver, CO

12:05 pm – 1:00 pm

Lunch

1:00 pm – 2:15 pm

Panel – Investor Relations Trending Topics in Investor Relations Karli Anderson Royal Gold Inc. | Denver, CO Jay Pfeiffer Pfeiffer High Investor Relations Inc. | Denver CO John Elofson Davis Graham & Stubbs LLP | Denver, CO

2:15 pm – 2:30 pm

Break

2:30 pm – 3:30 pm

PCAOB Update Gaylen Hansen EKS&H LLLP | Denver, CO

3:30 pm – 4:30 pm

SEC Enforcement Trends: Don’t Go There! Bob Walter Greenwood Village, CO

2 | QuickSearch December 2016

MIX MATCH CONFERENCE

DECEMBR 15, 2016 Inverness Hotel and Conference Center or Webcast *Sessions will be webcast.

AGENDA Welcome

Lunch

Tech Update*

BREAKOUT SESSION 3

Tommy Stephens, K2 Enterprises LLC Hammond, LA

Change Break BREAKOUT SESSION 1 Leases Project – Summary of Key Changes and Practical Impact* Rob MaCoy, BKD LLP, Denver, CO

Lean Accounting: Making Processes Efficient and Effective

Ron Rael, High Road Institute, Sammamish, WA

Critical Tips for Preventing and Detecting Identity Theft

Managing Those Awful Sales Taxes Bruce Nelson, EKS&H LLLP, Ft. Collins, CO

Lean Accounting: Making the Move to Real-Time Reporting Ron Rael, High Road Institute, Sammamish, WA

Do It Yourself Business Intelligence* Tommy Stephens, K2 Enterprises LLC, Hammond, LA

BREAKOUT SESSION 4 Individual IncomeTax Planning Tips* Joe Monty, Eide Bailly LLP, Ft. Collins, CO

Tommy Stephens, K2 Enterprises LLC, Hammond, LA

Risk Management: What Controllers and CFOs Must Do

Change Break

Windows 10 Tips and Tricks

BREAKOUT SESSION 2

Ron Rael, High Road Institute, Sammamish, WA Tommy Stephens, K2 Enterprises LLC, Hammond, LA

Cyber Security

Change Break

Lean Accounting: Making the Close Faster and Better

Celebrate! Lessons Learned From the World's Most Admired Organizations*

Profiting with Excel’s Best New Features*

Friedman & Associates, Denver, CO

Rob Rudloff, RubinBrown LLP, Denver, CO

Ron Rael, High Road Institute, Sammamish, WA

Tommy Stephens, K2 Enterprises LLC, Hammond, LA

Scott Friedman

SESSIONS WILL BE WEBCAST* Register online for these conferences at www.cocpa.org or use the paper registration form in the back of QuickSearch on page 18

Avoiding the Doomsday Countdown: How Companies Can Prepare for Changes in Revenue Recognition BY THACK BROWN

he countdown is on for 2018, as new international accounting rules, IFRS 15 for international countries and ASC 606 for the U.S., will change the way companies need to manage revenue recognition. While 2018 seems far away, a recent survey by PwC and the Financial Education Research Foundation found that 75 percent of companies haven’t completed an initial assessment of the standard’s effect, and nearly 27 percent of respondents haven’t started the assessment process. This is a huge problem because it takes the average Fortune 1000 company 18 months to get ready for a change of this magnitude – a milestone that just eclipsed us in June. Regulatory compliance is nonnegotiable and imminent changes to accounting standards are likely keeping chief accounting officers and CFOs up at night. With a compliance deadline looming, corporate finance departments need to act now to ensure they’re ready when the standards take effect. WHAT’S CHANGING? The new revenue recognition standard will supersede virtually all current revenue recognition requirements. These new standards – passed in 2014 – eliminate the transaction and industry-specific revenue recognition guidance under current GAAP and replace it with a principle-based approach for determining revenue recognition. While public companies are expected to comply with these standards sooner than private entities, all organizations that have contracts with customers are effected— whether public, private or nonprofit. The actual date of compliance is specific to the fiscal year of each company, but generally Jan. 1, 2018 is seen as the deadline for public companies, with private companies gaining an extra year to meet the new standards. CHALLENGES AHEAD While it may seem that companies have

4 | QuickSearch December 2016

plenty of time to adjust to IFRS 15, time is actually running out. Finance professionals that have yet to begin their assessments are in serious danger of not meeting the January 1 deadline, which could lead to investor discomfort, penalties and fines. Another challenge when it comes to racing the clock is training talent for these new standards. It can take a traditionally trained accountant up to nine months to get up to speed. While the updated revenue recognition standards have been a part of the higher education curriculum for years, existing staff will need training, and companies will need to work on a strategy for attracting millennial CPAs. Finance departments should also be prepared to partner closely with operations, sales and IT, because the standard affects so many aspects of the business. Beyond the pressure of the final countdown, the impact on revenue is one of the most top-of-mind factors for corporate finance departments. While some businesses might not notice a big difference in their final reporting, certain industries such as telecommunications and leisure/vacation could be greatly impacted due to multiyear contracts and revenue streams that are calculated on an installment basis. A change in revenue recognition standards can impact not only how revenue is calculated, but change the outcome and timing of earnings, and how those are announced and communicated to investors and key stakeholders. HOW COMPANIES CAN ADOPT Since the prospect of preparing for the new revenue recognition standard can be daunting, companies should begin preparing as soon as practicable for the transition by understanding their systems and the tools available to them. How an entity chooses to adopt the revenue recognition standard dictates how many years of revenue will need to be restated. Two years of comparative reporting will often need to be provided once the new standard goes live and there are two models of adoption:

Modified Retrospective – Companies that adopt a modified retrospective approach begin implementing the new standards in parallel with the current GAAP standard for one year, no later than the 2018 deadline. This option allows companies to use with the new standard sooner. Full Retrospective – If an entity chooses full retrospective adoption, there will be no change in accounting principles until 2018. At that time, all contracts will need to be restated for 2016 and 2017 to show comparative financial statements in tandem with going live on Jan. 1, 2018. This option allows CPAs additional time to conduct assessments before switching over to the new standard, but does require some extra legwork on the backend. NEXT STEPS In order to ensure a smooth transition to compliance of these new revenue recognition standards, it’s important that CPAs and finance departments more broadly take the time to understand the changes to the current GAAP standards, recognize what’s needed for the transition, and develop a plan for how their company will comply. While a change of this magnitude can be overwhelming, the good news is CPAs do not have to embark on this endeavor alone. Finance professionals should lean on strong partners that can assist in scaling a large number of transactions. By implementing the right technology and tools, accountants can better ensure a smooth transition that is more effective, efficient and ultimately successful in being compliant. Thack Brown is global head of the business finance line at SAP. This article has been reprinted with permission. To learn more about revenue recognition and what it means for your company attend Revenue Recognition Mastering the New FASB Requirements on December 8.

Retirement: How to Navigate Through the Uncertain Voyage Are your finances in ship-shape for retirement? If you’re like millions of Americans, you may be feeling a bit “under water” when it comes to retirement issues – like when to draw social security, how to minimize taxes, and whether to purchase long-term care insurance. Learn how you can prepare for retirement by exploring the lessons of longevity with Mark Smith, CFP®, CPA/PFS, CIMA®, of M.J. Smith and Associates.

n this informative seminar, you’ll learn about the drivers of retirement planning: people living longer and retiring earlier; growing concern over whether social security can adequately cover retirement needs; and why too many people delay saving for retirement. Did you know: • By the year 2050, more than 600,000 people are expected to live to age 100 or older? That’s a 73.5 percent increase from 2010! • Rising inflation means Americans need to save more, not less, just to keep up with rising prices? • By the year 2030, the government estimates that only two workers will be contributing to Social Security for each retired person? That’s down from 42

workers contributing for each retired person in 1945! Your retirement voyage should start long before you reach retirement age, but many people delay saving because life simply gets in the way. College, careers, marriage and children tend to focus attention away from retirement planning – but understanding the issues, reviewing possible retirement scenarios and creating a thoughtful plan can help you stay at an even keel, even when your life’s ship meets choppy seas. With more than 30 years of experience helping investors meet their financial goals, Mark Smith will show you: • How much you should save, based on a skillful analysis of various scenarios

• How to maximize employer-provided qualified plan contributions, while ensuring your portfolio is tax efficient • How portfolio construction works, and why average return has little to do with overall portfolio value • How to avoid timing risks that can impact your cash flow, and • How to create a distribution plan once you reach retirement The information you learn in this one-day seminar will benefit both you AND your clients. Don’t miss this engaging, handson presentation by Mark Smith on Friday, December 2. Register now! This article has been reprinted with permission. Register online at www.cocpa.org | 5

December Course Highlights 4

Hour

Course!

Reviewing Individual Tax Returns: What Are You Missing? December 1 (COCPA)

Slashing Taxes for Your Small Business Clients: Corporations, Partnerships, & LLCs December 6 (Ft. Collins)

The intent is to sharpen skills for reviewers by examining case studies and discussing issues where additional information from the client may be warranted and areas of tax law where proper treatment requires additional analysis and information.

Join us as we explore state-of-the-art planning ideas and taxsaving strategies to keep more of your client’s money in their pockets.

Topics include:

• Managing Section 1231 losses and gains for optimal tax results • Perfect storm for loans from corporations to shareholders • Update on reasonable compensation for C and S corporation shareholder-employees • Advantages of including debt in corporate capital structures

• Common errors made on Form 1040, Schedule A - E, Form 4562, and Form 4797 • Determine strategies to avoid making mistakes on individual tax returns

Hour

Course!

IRS Disputes: Identifying Options for Your Client December 1 (COCPA)

Learn about what may trigger an audit, how to negotiate with the IRS, settle an appeal, and what qualifies for the IRS collection program. Topics include:

• The collection process for tax liens and levies • The IRS process for seizures and sales of taxpayer property • Offers in Compromise

Annual Update for Preparation, Compilation, and Review Engagements December 5 (COCPA or Colorado Springs)

A practice-oriented review of the latest developments, cases, and lively discussion among the experienced participants make this class informative and practical. Learn about:

• Current practice issues • Common deficiencies in peer reviews • Current and future standard setting projects

Construction Contractors: Accounting, Auditing, and Tax December 6 (COCPA)

The construction industry is one of the most unique when it comes to being in compliance with the various accounting and auditing standards. This course examines the most recent updates and key issues impacting construction accounting, auditing, and taxation.

Topics include:

Annual Tax Update: Corporations and PassThrough Entities December 7 (COCPA)

Our discussion leader will identify ways to integrate the latest tax law changes into planning and compliance engagements and help you provide more value-added services to your clients. Topics include:

• Latest changes to federal tax statutes, regulations, cases, and rulings for pass-through entities and C Corporations • New developments in the capitalization versus expense debate • Practical, time-saving return preparation tips from leading tax practitioners

Hour

Course!

December 7 (Longmont)

This course provides analysis of the rules dealing with depreciation, amortization, like-kind exchanges, involuntary conversions and sale of property. It also covers important property-related timing issues and planning opportunities that can lead to significant tax savings for C Corporations and S Corporations. Participants will discuss:

• Capital improvements and repair • First year expensing-IRC section 179 • The latest revenue recognition procedures related to the final repair regulations New

Topics include:

• Contract accounting • Contractor financial statements • Working with a surety

Capitalized Costs and Depreciation: Key Issues and Answers

Leases: Mastering the New FASB Requirement December 9 (COCPA or webcast)

How do the leasing requirements in the new standard differ from current GAAP? This course addresses that question by examining the core principles of the new standard, including identification, recognition, measurement, presentation and disclosure requirements. Topics include:

6 | QuickSearch December 2016

• • • •

Lease classification Differences between “Type A” and “Type B” leases Amortization of the lease asset Derecognition of the underlying asset

New

4 Most Overlooked Business Risks: Preparing for the Future December 12 (COCPA)

This seminar drills down into four commonly overlooked business risks, looking at how to anticipate, manage, mitigate, or exploit them.

Participants will discuss:

• Standards for use and application of Generally Accepted Government Auditing Standards • Standards for financial audits • Fieldwork and reporting standards for performance audits

Advanced Excel

Topics include:

December 16 (COCPA)

Governmental Accounting and Auditing Update

Topics include:

• The six mega-trends facing organizations today • Ten ways to integrate risk management into your strategy • The Rittenhouse Method of predicting market performance

December 12 (COCPA or webcast)

Understand the latest on governmental accounting and auditing with this fast-paced interactive course that analyzes the recent GASB requirements toward governments and provides an understanding of OMB and Yellow Book requirements.

You do not want to miss this opportunity to become more efficient and proficient in Microsoft Office Excel, the accounting and financial professional’s tool of choice. This course covers advanced Excel topics found in Excel 2007 through Excel 2016. • • • •

Importing, linking, integrating, and manipulating data Creating and auditing complex formulas Analyzing data using advanced tools Creating visualizations for communicating and analyzing data

SECR Reporting

December 19 – 20 (COCPA)

Learn about:

• GASB activities • Federal government activities • Key changes in audit requirements resulting from the ASB Clarity Project

Learn to apply regulations S-X, S-K, and other SEC guidance, prepare or review financial statements and their related disclosures, and more.

Yellow Book: Government Auditing Standards

• Review of Regs S-X and S-K and significant SEC guidance • Actual filings of publicly-traded companies • Latest SEC developments and hot buttons

December 14 (COCPA)

This course provides an excellent baseline of information to accountants as it relates to understanding Government Auditing Standards, including the foundation of government auditing and the related concepts and standards.

Learn about:

UPCOMING COURSES WITH

Mark Soukup It appears that Congress will not initiate any significant changes to the Tax Code for 2016. Unfortunately (or fortunately based on your perspective) the IRS and the Tax Court have been churning out rulings, procedures, and regulations in bulk. Many of these new rulings and regulations will have a significant impact on your clients and the management of your practice. Register online at cocpa.org for one of Mark’s programs and learn about the ever-changing rules and regulations you need to know for this year’s tax season. TAX YEAR IN REVIEW AND 2016 PLANNING 12/05 Grand Junction 12/06 Aspen

12/12 Westminster 12/13 Boulder

12/16

COCPA or webcast

2016 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 2016 conferences are also available via live webcast.

12/5

Wine Industry Conference*

12/13

SEC and PCAOB Conference

12/15

Mix and Match Conference

1/12/17

Don Farmer's Federal Tax Update

*This conference is produced by the California Education Foundation.

Yellow Book Schedule 12/1

Not-for-Profit Accounting and Auditing Update

Colorado Springs

12/12

Governmental Accounting and Auditing Update

COCPA or Webcast

12/13

Frequent Frauds Found in Governments and Not-for-Profits

COCPA

12/14

Yellow Book: Government Auditing Standards

COCPA

8 | QuickSearch December 2016

Frequent Frauds Found in Governments and Not-for-Profits December 13 (COCPA or Webcast)

Through an informative case study approach, this course illustrates common frauds that make headlines and damage the reputations of government and not-for-profit organizations. Participants will discuss:

• • • •

Misappropriation of benefits Personnel fraud and fictitious employees Management override Pledges and contributions

ETHICS Ethical Terrain: Nurturing and Cultivating an Ethical Work Environment (formerly Creating an Ethical Work Environment) 12/21

Webcast

3:00 pm – 4:40 pm

Ethics Workshop: Try Not; Do or Do Not! 12/5

COCPA or Webcast

8:30 am – 12:00 pm

The A.R.T. of Work: Accountability, Respect, and Trust 12/21

Webcast

When Good CPAs Go Bad: Ethics & Cases 12/14

COCPA or Webcast

8:30 am – 12:00 pm

Join Paul Harrison on December 14 for When Good CPAs Go Bad: Ethics & Cases Average presentation rating: 4.63 "Paul did an excellent job of thoroughly covering all aspects of materials that are very gray. Good discussions and exchange of differing viewpoints."

1:00 pm – 2:40 pm

– 2015 Participant

Video On-Demand Ethics Colorado State Board of Accountancy Statutes, Rules, and Regulations Instructor: Rosemary Weiss 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 Instructor: Dan Chenoweth 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 Instructor: Rosemary Weiss 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. Register online at www.cocpa.org | 9

Webinars Accounting & Auditing

Computer Science, continued

Not-For-Profit Organizations: Treasury Utilizing QuickBooks (8 hrs)

12/01

Outlook - Beyond Email; What You May Be Missing (2 hrs)

12/22

Cash and Credit Management (8 hrs)

12/02

Cybersecurity Series - Protecting Your PC & Mobile Devices (2 hrs)

12/23

Audit Workpapers: Reviewing Field Work (4 hrs)

12/02

Budgeting and Forecasting Tools and Techniques (8 hrs)

12/08

Finding Funding for Startups (8 hrs)

12/19

Spotlight on Crowd Funding (2 hrs)

12/15

How to Build A Virtual Accounting Services Practice (3 hrs)

12/19

Corporate Finance Checkup: Renovate Your Analytical Toolbox (8 hrs)

12/22

Effective Tax Return and Cash Flow Analysis (8 hrs)

01/06

Creating Equity Compensation Plans (2 hrs)

01/20

Accounting & Auditing - Gov’t. Audits of State and Local Governments: What You Need to Know (8 hrs)

12/12

Audits of HUD-Assisted Projects (4 hrs)

12/13

GASB Statement No. 68 Audit and Accounting Workshop (4 hrs)

12/14

Administrative Practice Pension and Profit-Sharing Plan Strategies (8 hrs)

12/07

Mutual Fund Investing: A Working Knowledge (8 hrs)

12/13

Management Advisory Advanced Personal Financial Planning Update (8 hrs)

12/12

Tax-Smart Investing (8 hrs)

12/14

Risk, Cost, and Cash Management for Controllers and Financial Managers (4 hrs)

12/28

Personnel/HR

Business Management and Organization

Millennials: Myths and Truths Behind the Next Gen of Leaders (2 hrs)

Pricing on Purpose: The Eight Steps to Implementing Value Pricing (8 hrs)

12/09

Succession Planning for CPA Firms: When, How and With Whom? (1 hr)

12/13

Powerful Tools For Supervising and Managing Others (2 hrs)

01/02

Specialized Knowledge Wine Industry Conference (8 hrs)

12/05

12/14

Cloud Accounting Review Series - Systems Overview (2 hrs)

12/06

Understanding Team Dynamics (2 hrs)

12/15

What is the “Realization Rate” of Your Firm’s Future Value (1 hr)

12/20

Mobile Office Essentials: Hardware and Software for the Virtual Office (2 hrs)

12/08

Cloud Accounting Review Series - Intacct (2 hrs)

12/14

Office 2016 - Best New Features for Accountants (2 hrs)

12/21

Do It Yourself Business Intelligence (4 hrs)

12/22

Communications Negotiate for Success: Psychology of Power Persuasion (8 hrs)

01/30

Have the Difficult Conversation You’ve Been Dreading (2 hrs)

01/30

Computer Science Office 2013 and 2016 - New Features Review (2 hrs)

FREE

Finance

12/01

Ask The Expert - Cloud Accounting: The Next Frontier (1 hr)

12/02

Cybersecurity Series - Email Threats and Protection (2 hrs)

12/07

Better Business Decisions Through Power Business Intelligence (1 hr)

12/08

Excel Reporting Series - Creating KPI Dashboards (2 hrs)

12/15

10 | QuickSearch December 2016

Tax College Financial Planning: Educational Tax Benefits (2 hrs)

12/01

Annual Tax Update: Corporations and Pass-Through Entities (8 hrs)

12/09

Deal Structure for Mergers and Acquisitions (8 hrs)

12/12

Asset Protection Planning (8 hrs)

12/15

Tax Practice Conduct Standards: Circular 230 and AICPA Statements on Standards for Tax Services (8 hrs)

12/22

Tax Research Skills (8 hrs)

01/04

Upcoming COCPA courses: in-classroom or via webcast LIVE

LIVE

We b c a s t

In-Classroom

12/2

Retirement: How to Navigate through the Uncertain Voyage

160842520

12/2

Retirement: How to Navigate through the Uncertain Voyage

160842401

12/5

Ethics Workshop: Try Not; Do or Do Not!

160842920

12/5

Ethics Workshop: Try Not; Do or Do Not!

160842806

12/8

Revenue Recognition: Mastering the New FASB Requirements

160847320

12/8

Revenue Recognition: Mastering the New FASB Requirements

160847201

12/9

Leases: Mastering the New FASB Requirements

160847720

12/9

Leases: Mastering the New FASB Requirements

160847601

12/12

Governmental Accounting and Auditing Update

160848520

12/12

Governmental Accounting and Auditing Update

160848401

12/13 2016 SEC and PCAOB Conference

160849522

12/13 2016 SEC and PCAOB Conference

160849415

12/14 When Good CPAs Go Bad: Ethics & Cases

160851920

12/14 When Good CPAs Go Bad: Ethics & Cases

160850806

12/15 2016 Mix & Match Conference

160852722

12/15 2016 Mix & Match Conference

160852615

12/16 Tax Year in Review and 2016 Planning

160853520

12/16 Tax Year in Review and 2016 Planning

160853401

12/21

Ethical Terrain: Nurturing and Cultivating an Ethical Work Environment

160854420

Webcast only

12/21

The A.R.T. of Work: Accountability, Respect, and Trust

160854220

Webcast only

1/12

2016 Federal Tax Update

160954324

1/12

2016 Federal Tax Update

160952317

Please go to www.cocpa.org to see a complete listing of all upcoming in-classroom/webcasted courses!

Webcasts: All the convenience of a webinar with the ability to interact with your instructor as if you were in the classroom. Check out our live-streaming webcasts today. Register online at www.cocpa.org | 11

CHAPTER PROGRAMS We Come to You

ASPEN

FT. COLLINS

PUEBLO

12/6 Tax Year in Review and 2016 Planning

12/6 Slashing Taxes for Your Small Business Clients: Corporations, Partnerships, & LLCs

11/30 Governmental and Not-for-Profit Annual Update

BOULDER 12/13 Tax Year in Review and 2016 Planning

GRAND JUNCTION

COLORADO SPRINGS

LONGMONT

12/5 Tax Year in Review and 2016 Planning

12/1 Not-for-Profit Accounting and Auditing Update 12/5 Annual Update for Preparation, Compilation, and Review Engagements

12/7 12/7

WESTMINSTER 12/6 Annual Update for Accountants and Auditors 12/12 Tax Year in Review and 2016 Planning

Capitalized Costs and Depreciation: Key Issues and Answers (4 hrs) Tax Consequences and Reporting Issues of LLCs, LLPs, LPs, and Other Partnerships (4 hrs)

One fee. Hours of CPE. 40 hours: $1,400 24 hours: $840 SEASON PASS PACKAGES INCLUDE:

Group Study Programs: Live, in-person Denver and Chapter Seminars, conferences and webcasts. The COCPA Season Pass offers a 23% discount off current prices. Members can attend a Don Farmer seminar for an extra $49. The Season Pass will be valid May 1, 2016 â&#x20AC;&#x201C; April 30, 2017. **Webinars are not included in the Season Pass program.

TO PURCHASE YOUR SEASON PASS Visit seasonpass.cocpa.org.

For a company subscription to the Season Pass call the COCPA Member Services Department at 303-773-2877.

Symbols: $: AICPA members who register for these courses will receive an additional $30 per day discount. : New Course in 2016 : Live-Streaming Webcast : Meets Yellow Book Requirement K: Instructor Knowledge Rating P: Instructor Presentation Rating (1 is low, 5 is high) Date

12/1 K=4.78 P=4.48

Choose the electronic book option when registering for an in-classroom course and save $10.00.

K=4.78 P=4.48 12/1

Reviewing Individual Tax Returns: What Are You Missing? (8:30 am – 12:00 pm) / 160841201

AICPA

Location

COCPA

Levels: B: Basic I: Intermediate A: Advanced U: Update

Fees: Member/Nonmember

Instructor

Fee

Peter Towle

185/264

FOS

Level

IRS Disputes: Identifying Options for Your Client (12:30 pm – 4:00 pm) / 160841601

AICPA

COCPA

Peter Towle

185/264

Not-for-Profit Accounting and Auditing Update / 160842009

AICPA

Colorado Springs

Bruce Shepard

AG/ AD

380/543

170/243

385/550

Get the details of the latest developments affecting not-for-profits such as requirements of FASB directed toward these organizations and information on the latest OMB and Yellow Book developments. 12/2

K=4.9 P=4.79

Retirement: How to Navigate through the Uncertain Voyage / 160842401 or Webcast / 160842520

COCPA

COCPA or Webcast

Mark Smith

This full day presentation will encompass the must know steps to navigate a secure retirement voyage. 12/5

Ethics Workshop: Try Not; Do or Do Not! (8:30 am – 12:00 pm) / 160842806 or Webcast / 160842920

COCPA

COCPA or Webcast

Bob Walter

In this interactive workshop, we’ll review ethical principles, independence, fees, advertising, confidentiality and the acts discreditable rule – and then apply these principles and professional standards to two case studies designed to challenge conventional thinking of what is right and/or ethical.

K=4.7 P=4.51 12/5

K=4.91 P=4.76

Vendor

ST: Statistics TX: Tax

Learn what may trigger an audit, how to negotiate with the IRS, settle an appeal, and what qualifies for the IRS collection program.

K=4.67 P=4.52

CPE Course Title/Code

CM: Communications CP: Computer Sciences EC: Economics FI: Finance MG: Management Advisory Services MA: Marketing PD: Personal Development PE: Personnel/HR RE: Regulatory Ethics SK: Specialized Knowledge and Applications

Discuss the common errors practitioners make on individual tax returns that are often missed by review staff, and sharpen your skills by examining illustrative case studies and discussing multiple issues. 12/1

Field of Study (FOS): AC: Accounting AG: Accounting (Govt.) AP: Administrative Practice AU: Auditing AD: Auditing (Govt.) BE: Behavioral Ethics BL: Business Law BM: Business Management & Organization

Course Schedule by Date

Annual Update for Preparation, Compilation, and Review Engagements / 160843201

AICPA

COCPA

William Eskin

365/521

A go-to reference for training staff and managing your preparation, compilation, and review engagements, this course will enable you to be in compliance with all of the professional standards. 12/5

Annual Update for Preparation, Compilation, and Review Engagements / 160843609

AICPA

Colorado Springs

Richard Reisig

385/550

A go-to reference for training staff and managing your preparation, compilation, and review engagements, this course will enable you to be in compliance with all of the professional standards. 12/5 K=4.91 P=4.87

Tax Year in Review and 2016 Planning / 160844009

COCPA

Grand Junction

Mark Soukup

385/550

Mark Soukup will cover new tax laws, revenue rulings, notices and tax cases, and everything you'll need to know to plan for the 2016 tax season. Check out page seven for more information on Mark's programs. 12/6

K=4.91 P=4.76

Construction Contractors: Accounting, Auditing, and Tax / 160844601

AICPA

COCPA

William Eskin

365/521

AU/ AC/ TX

This course examines the most recent updates and key issues impacting construction accounting, auditing, and taxation. 12/6

K=4.91 P=4.87

Tax Year in Review and 2016 Planning / 160845009

COCPA

Aspen

Mark Soukup

400/572

Course Schedule by Date

Date

CPE Course Title/Code

12/6

Slashing Taxes for Your Small Business Clients: Corporations, Partnerships, & LLCs / 160845409

Vendor

AICPA

Location

Ft. Collins

Instructor

Mark Mirsky

Fee

FOS

Level

385/550

Explore state-of-the-art planning and innovative tax-saving strategies to keep more of your client’s money in their pockets.

12/6

Annual Update for Accountants and Auditors / 160845809

AICPA

Westminster

Richard Reisig

395/565

AC/ AU

Be able to identify and apply recently issued FASB, PCAOB, and ASB standards and guidance; recognize the effect of recently issued auditing standards, attestation standards, and standards on accounting and review services; and more.

12/7

K=4.71 P=4.59

Annual Tax Update: Corporations and PassThrough Entities / 160846001

AICPA

COCPA

Bruce Nelson

365/521

Identify ways to integrate the latest tax law changes into planning and compliance engagements that help you provide more valueadded services to your clients. 12/7

Capitalized Costs and Depreciation: Key Issues and Answers (8:30 am – 12:00 pm) / 160846409

AICPA

Longmont

Mark Mirsky

200/285

Gain a comprehensive and practical understanding of the various complex tax laws dealing with property transactions from acquisition to disposition. 12/7

Tax Consequences and Reporting Issues of LLCs, LLPs, LPs, and Other Partnerships (12:30 pm – 4:00 pm) / 160846609

AICPA

Longmont

Mark Mirsky

200/285

This course addresses the tax consequences of the most common transactions engaged in by LLCs and partnerships.

12/8

Revenue Recognition: Mastering the New FASB Requirements / 160847201 or Webcast / 160847320

AICPA

COCPA or Webcast

Melisa Galasso

365/521

Using practical examples, understand the changes, avoid the traps, and get the latest FASB guidance related to implementing the new standard.

12/9

Leases: Mastering the New FASB Requirements / 160847601 or Webcast / 160847720

AICPA

COCPA or Webcast

Melisa Galasso

365/521

This course addresses how the leasing requirements in the new standard differ from the current GAAP by examining the core principals of the new standard including identification, recognition, measurement, presentation, and disclosure requirements. 12/12 K=4.81 P=4.8

Four Most Overlooked Business Risks: Preparing for the Future / 160848001

Executive Education

COCPA

Bill O'Brien

375/536

This seminar drills down into four commonly overlooked business risks, looking at how to anticipate, manage, mitigate, or exploit them. 12/12

K=4.91 P=4.87

Tax Year in Review and 2016 Planning / 160849009

COCPA

Westminster

Mark Soukup

395/565

Governmental Accounting and Auditing Update / 160848401 or Webcast 160848520

AICPA

COCPA or Webcast

Lee Klumpp

365/521

AG/ AD

Understand the latest on governmental accounting and auditing with this fast-paced interactive course that analyzes the recent GASB requirements and provides an understanding of OMB and Yellow Book requirements. 12/13

2016 SEC and PCAOB Conference / 160849415 or Webcast / 160849522

COCPA

Inverness or Webcast

Various

355/507

Hear about the new lease standard, SEC enforcement cases, and updates on SEC and PCAOB activities. To view the complete agenda go to page two.

12/13

Frequent Frauds Found in Governments and Not-for-Profits / 160849801

AICPA

COCPA

Lee Klumpp

365/521

Learn what common frauds occur in governments and not-for-profits and how could they have been avoided, and sharpen your forensic skills with techniques to help you uncover deceptive and fraudulent activities. 12/13 K=4.91 P=4.87

Tax Year in Review and 2016 Planning / 160850209

COCPA

Boulder

Mark Soukup

395/565

K=4.63 P=4.63

When Good CPAs Go Bad: Ethics & Cases (8:30 am – 12:00 pm) / 160850806 or Webcast / 160851920

COCPA

COCPA or Webcast

Paul Harrison

170/243

Discuss how difficult situations arise and how you can use the Code of Ethics and appropriate regulations to resolve them.

14 | QuickSearch December 2016

CPE Course Title/Code

12/14

Vendor

Yellow Book: Government Auditing Standards / 160852201

Location

AICPA

COCPA

Instructor

Lee Klumpp

Fee

FOS

Level

365/521

2016 Mix & Match Conference / 160852615 or Webcast / 160852722

COCPA

Inverness or Webcast

Various

355/507

This popular one-day conference will feature various sessions, running at concurrent times, to offer you an opportunity to focus in on the topics that are most important to you. *Some sessions will be webcasted. Go to page three for a list of topics. 12/16

Advanced Excel / 160853001

K2 Enterprises

COCPA

Tommy Stephens

360/515

SK/ AC

Go to the next level in Excel! Even experienced Excel users will benefit from the major subjects covered in this course. 12/16 K=4.91 P=4.87

Tax Year in Review and 2016 Planning / 160853401 or Webcast / 160853520

COCPA

COCPA or Webcast

Mark Soukup

360/515

K=4.71 P=4.6

SECR Reporting / 160853801

COCPA

Andy Bishop

695/994

Learn to identify reporting requirements of Regs, S-X and S-K, and key required disclosures on Forms 10-Q, 10-K, 8K, and Schedule 14A, while reviewing examples and tips to ensure compliance. 12/21

K=4.59 P=4.49

Webcast: The A.R.T. of Work: Accountability, Respect, and Trust (1:00 pm – 2:40 pm) / 160854220

COCPA

Webcast

Robbie Glantz

85/121

Robbie Glantz

85/121

This workshop will look at behaviors that help build a positive workplace environment.

12/21

K=4.59 P=4.49

Webcast: Ethical Terrain: Nurturing and Cultivating an Ethical Work Environment (Formerly Creating an Ethical Work Environment) (3:00 pm – 4:40 pm) / 160854420

COCPA

Webcast

Get concrete action items for creating and sustaining an ethical work environment in this practical how-to course that examines theories on human and organizational factors affecting ethical choices and tools for decision making. 1/12

K=4.97 P=4.92

Course Schedule by Date

Date

2016 Federal Tax Update / 160952317 or Webcast / 160954324

Don Farmer

Inverness or Webcast

Don Farmer

420/600

Don Farmer will review the major developments in federal income taxation for individuals, corporations, and other businesses that have the greatest impact on your clients and companies and offer some practical solutions to problems and tax planning opportunities.

COCPA Registration Policies Member Discount As a member, you may register at a 30% discounted, member rate for all COCPA-sponsored courses or conferences (except seminars that are co-sponsored with other organizations). The member/nonmember fees are listed in the course schedule in the back of each QuickSearch. Walk-ins You are welcome to walk-in to a class without registering in advance; however, regardless of membership status, you will be charged the nonmember fee. Walk-ins are admitted as classroom space and materials permit. Registration and Payment Information Registering has never been easier. You may register and pay for any CPE seminar or conference by: 303-773-2877 or 800-523-9082 303-773-6344 Colorado Society of CPAs 7887 E Belleview Ave., Suite 200 Englewood, CO 80111 www.cocpa.org All registrants must prepay in full before admittance to any program. Any outstanding registration fees from the prior year must be paid in order to be eligible for current course registration. We accept several methods of payment: cash, check, Visa, MasterCard, American Express, or Discover.

Materials Course materials are ordered based upon the number of prepaid registrants for each course. At the first break, any extra manuals available will be distributed to walk-ins. Advance Preparation Most courses do not require advance preparation. In the few cases where advance preparation is recommended, it is noted in the course listing found online. Date/Location Changes and Cancellations Our goal is to have as few changes or cancellations to our course schedule as possible but, occasionally, emergencies or enrollment numbers dictate otherwise. In the event that we must reschedule, relocate, or cancel a course for which you are preregistered, you will be notified immediately. We know how busy your travel and work schedules can be, so we guarantee you seven days’ notice (prior to the presentation date) of the cancellation of any course. Please keep this in mind when making airline reservations to avoid travel cancellation penalties. CPE courses are rarely cancelled due to poor weather conditions. However, if you are unable to attend a course due to weather, please call the member services Department immediately at 303773-2877 or 800-523-9082 so we can notify the instructor as well as assist you with finding another course to take.

Special Requests We are committed to providing exceptional service to our members and will try to honor all special requests. However, we can not guarantee them. If you have a special request, please email Pamela Galey-Coleman at pamela@cocpa.org with the name, date, and location of the course for which you have registered and a description of your specific needs. Carpooling As part of our commitment to our members, we extend a carpooling service. Simply contact the member services department at 303-773-2877 and we will help you find someone from your area who has registered for a particular course and with whom you might share a ride. Cellular Telephones All participants who bring cellular telephones to class will need to keep them turned off. This ensures an optimum learning environment for all program participants. Individuals who need to receive calls should leave the classroom to await the call. Miscellaneous The opinions expressed by discussion leaders and panelists are not necessarily those of the Colorado Society of CPAs. The prices, dates, and locations of the presentations listed in COCPA publications are subject to change without notice. The COCPA reserves the right to make speaker substitutions at any time without notice.

Choose the electronic book option when registering for an in-classroom course and save $10.00. Register online at www.cocpa.org | 15

Course Schedule by Field of Study

Accounting and Auditing

Specialized Knowledge and Applications, cont'd

Date

Course

Page

Date

Course

Page

12/5

Annual Update for Preparation, Compilation, and Review Engagements

6, 13

12/15

Webcast: 2016 Mix & Match Conference

3, 11, 15, BC*

12/6

Construction Contractors: Accounting, Auditing, and Tax

6, 13

12/16

Advanced Excel

7, 15

12/6

Annual Update for Accountants and Auditors

6, 14

12/8

Revenue Recognition: Mastering the New FASB Requirements

11, 14

12/8

Webcast: Revenue Recognition: Mastering the New FASB Requirements

12/9

Tax Date

Course

Page

11, 14

12/1

Reviewing Individual Tax Returns: What Are You Missing?

6, 13

Leases: Mastering the New FASB Requirements

11, 14

12/1

IRS Disputes: Identifying Options for Your Client

6, 13

12/9

Webcast: Leases: Mastering the New FASB Requirements

11, 14

12/5

Tax Year in Review and 2016 Planning

7, 13

12/6

6, 14

Construction Contractors: Accounting, Auditing, and Tax

6, 13

12/12

4 Most Overlooked Business Risks: Preparing for the Future

12/6

Tax Year in Review and 2016 Planning

7, 13

12/6

Slashing Taxes for Your Small Business Clients: Corporations, Partnerships, & LLCs

6, 14

12/7

Annual Tax Update: Corporations and PassThrough Entities

6, 10, 14

12/7

Capitalized Costs and Depreciation: Key Issues and Answers

12/7

Tax Consequences and Reporting Issues of LLCs, LLPs, LPs, and Other Partnerships

12/12

Tax Year in Review and 2016 Planning

7, 14

12/13

Tax Year in Review and 2016 Planning

7, 14

12/16

Tax Year in Review and 2016 Planning

7, 11, 15

12/16

Webcast: Tax Year in Review and 2016 Planning

7, 11, 15

1/12

2016 Federal Tax Update

11, 15

1/12

Webcast: 2016 Federal Tax Update

11, 15

12/16

Advanced Excel

7, 15

12/1920

SECR Reporting

7, 15

Accounting and Auditing - Government Date

Course

Page

12/1

Not-for-Profit Accounting and Auditing Update

8, 13

12/12

Governmental Accounting and Auditing Update

8, 11, 14, 17

12/12

Webcast: Governmental Accounting and Auditing Update

8, 11, 14, 17

12/13

Frequent Frauds Found in Governments and Not-for-Profits

7, 8, 14, 17

Yellow Book: Government Auditing Standards

7, 8, 15, 17

12/14

Administrative Practice Date

Course

Page

12/2

Retirement: How to Navigate through the Uncertain Voyage

11, 13

12/2

Webcast: Retirement: How to Navigate through the Uncertain Voyage

11, 13

Ethics

VIEW ALL COURSE LISTINGS AT

COCPA.ORG.

For a listing of this yearâ&#x20AC;&#x2122;s ethics courses, please see page 9.

Specialized Knowledge and Applications Date

Course

Page

12/15

2016 Mix & Match Conference

3, 11, 15, BC*

16 | QuickSearch December 2016

*BC: Back Cover

CPE Registration Form

(or register online at www.cocpa.org) Name______________________________________________ Title_____________________________________________________ Company____________________________________________________________________________________________________ Address ____________________________________________________________________________________________________ City______________________________________________________ State____________________ Zip_______________________ Business Phone _____________________________________ Mobile Phone _____________________________________________ Email Address________________________________________________________________________________________________ Address is:

o Firm/Company o Home o Changed

I am a member of:  COCPA–Membership #_______________  AICPA–Membership #_______________

Special needs I would like COCPA to be aware of:______________________________________________________________

In-class attendees: Get a $10 discount when you purchase a downloadable PDF of the book instead of a printed version.

Please register me for: (If you want the course via webcast, please indicate this with a WC near the title. Thank you.) Course Title_________________________________________________Course Date__________ Fee ___________ PDF (-$10)______ Course Title_________________________________________________Course Date__________ Fee ___________ PDF (-$10)______ Course Title_________________________________________________Course Date__________ Fee ___________ PDF (-$10)______ Course Title_________________________________________________Course Date__________ Fee ___________ PDF (-$10)______ Course Title_________________________________________________Course Date__________ Fee ___________ PDF (-$10)______ Total Registration Fee ______________

 I have enclosed a check.

 Charge __________________ to my  Visa  MasterCard  Discover  American Express It is a:  Company-issued card  Personal card Card Number_______________________ Name of Cardholder___________________________ Exp________ Print Name________________________________ Signature________________________________________ Return to:

7887 E Belleview Ave., Suite 200, Englewood, CO 80111 303-773-2877 • 800-523-9082 •

303-773-6344 (fax)

Cancellation/Transfer Policy • Cancellation or transfer requests made 6 business days or more prior to the program, no fee assessed. • Cancellation or transfer requests made 2 to 5 business days prior to the program, $25 fee assessed. • Cancellation or transfer requests made 1 business day prior to or the day of the program, $50 fee assessed. • No notice of cancellation, 100% course fee assessed. •

All COCPA Policies and Procedures can be found online under the CPE drop down menu, Policies & Procedures. Register online at www.cocpa.org | 17

Colorado Society of Certified Public Accountants 7887 E. Belleview Ave., Suite 200 Englewood, CO 80111

MIX MATCH CONFERENCE

TAKE ADVANTAGE OF YOUR OPTIONS. Choose the topics you most want to learn about and join us at the 2016 Mix & Match Conference. December 15, 2016 Inverness Hotel & Conference Center or Webcast

LEARN MORE ON PAGE THREE

Non-Profit Org. US Postage Paid Denver, CO Permit No. 605