Your Best Strategy for Knowledge. ficpa.org/cpe. Knowledge Navigator. October 2012 March P.O. Box 5437 Tallahassee, Florida

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1 Your Best Strategy for Knowledge. ficpa.org/cpe P.O. Box 5437 Tallahassee, Florida See page 4 October 2012 March 2013 Knowledge Navigator

2 Boca Raton Fiduciary Accounting for Florida Date: 11/30/2012 CPE Credit: 8 AA Course Number: FAF25 This course covers the major revisions to the Principal and Income Act passed by the 2012 Florida Legislature changes that become effective January 1, If you are interested in accounting and reporting for estates and trusts, or if you need to become familiar with Florida s Principal and Income Act, you need this course. Learn to handle fiduciary accounting engagements, including consideration of Florida law with respect to fiduciary accounting. Location: Hilton Deerfield Beach/Boca Raton Instructor: Frederick Spoor Who Should Attend: Anyone with an interest in accounting and reporting for estates and trusts, and anyone who needs to become familiar with Florida s Principal and Income Act. The Best S Corporation, Limited Liability and Partnership Update Course Date: 11/8/2012 CPE Credit: 8 TB Course Number: BCPE00 Staying current on tax law changes is a never-ending impact on your pass-through entity clients and your employer. Join us for this seminar as we tackle some of the more difficult areas of pass-through entity taxation. We ll discuss tax rate changes, cancellation of indebtedness, compensation issues, bonus depreciation, passive activities, basis issues, implication of Section 199 and much more. In addition, we ll cover anticipated tax changes as we move forward into Location: Hilton Deerfield Beach/Boca Raton Instructor: Patrick Deo private industry, who need the latest information on tax changes affecting their business clients or employers. Prerequisite: Experience with pass-through entity clients. Date: 11/9/2012 CPE Credit: 8 TB Course Number: BITU00 impact on your clients, their wealth, their retirement and their increasing tax burden. Join us for this seminar as we tackle some of the more difficult areas of individual taxation. We ll discuss tax rate changes, Social Security, estate and gift tax reform, health care reform, retirement planning strategies and many other hot topics affecting your individual clients. You can t afford not to be up-to-date on these issues; your clients are counting on you! Location: Hilton Deerfield Beach/Boca Raton Instructor: Patrick Deo Prerequisite: Experience with individual tax planning. Foreign Investment in the United States: Tax and Related Matters Date: 12/18/2012 CPE Credit: 8 TB Course Number: FIRP05 Do you have foreign individuals or entities as clients? If so, you should attend this course to acquire knowledge and practical how-to approaches on foreign investment in the United States, as well as numerous types of passive and active business investments. Location: Hilton Deerfield Beach/Boca Raton Instructor: Michael Rosenberg, Esq. Who Should Attend: Any CPA who has the opportunity to advise foreign individuals or foreign entities with respect to U.S. investments or business activities. NEW! Effective and Efficient Senior- Level Review of Individual Tax Returns Date: 1/9/2013 CPE Credit: 8 TB Course Number: ERTW00 Do you have all of the tools and tricks necessary to make sure you are properly reviewing tax returns? This course contains information that will make your life easier as you enter the busy tax season, including engagement letters, administrative procedures, efficient review of certain advanced issues for income, adjustments, deductions and credits, effective procedures for delinquent clients, first-time client issues and much more. In addition to making your work easier, we will also cover schedules your staff can prepare to make it easier for you to perform the review process. Don t miss out on the chance to make the upcoming tax season more efficient for you and your staff. Location: Hilton Deerfield Beach/Boca Raton Instructor: Jonathan Ingber Who Should Attend: Senior staff who are new to the review process, or experienced partners/managers looking to update and/or expand their review procedures. Prerequisite: Experience with preparing Forms 1040, reviewing diagnostics, and preparing workpapers. Ft. Lauderdale 27th Annual Accounting Show Date: 9/19/2012 9/21/2012 Time: 8:10 a.m. (Registration at 7:30 a.m.) CPE Credit: Up to 23 CPE Credits Course Number: AS The 27th Annual Accounting Show features a carnival of information-exceptional education, a trade show that includes premier accounting and business vendors and outstanding networking opportunities make the 2012 Annual Accounting Show one of Florida s most popular CPE events. Offering up to 23 hours of quality continuing professional education, the Annual Show highlights accounting s most current topics, interactive sessions, instant online registration and flexible scheduling that allows you to customize your experience. Make the most of your professional potential while keeping your competitive edge with strategies, insights and answers. Register today, and be sure to tell your colleagues about one of the hottest accounting events in Florida. Location: Greater Fort Lauderdale/Broward County Convention Center Early Bird Price/Regular Price: For tracts and pricing, please visit the FICPA website or contact the Member Service Center. Valuation, Forensic Accounting & Litigation Services Conference Date: 1/10/2013 1/11/2013 Time: 8:00 a.m (Registration at 7:30 a.m.) CPE Credit: Up to 16 hours of CPE Credit Course Number: LC The FICPA s Valuation, Forensic Accounting & Litigation Conference will keep you engaged and advance your knowledge of one of the fastest-growing services that CPAs provide. This elite conference keeps you connected with your peers. A 16-hour program, the Valuation, Forensic Accounting & Litigation Conference offers nationally recognized experts and vital topics, such as fraud investigations, controversies in business valuation; malpractice issues; and much more! Location: Ft. Lauderdale Marriott North Early Bird Price: $430 FICPA $680 Non-Member Regular Price: $485 FICPA $735 Non-Member Tax and Financial Planning Conference Date: 12/6/ /7/2012 Time: 8:00 a.m (Registration at 7:30 a.m.) CPE Credit: Up to 16 hours of CPE Credit Course Number: FIFT We re blending the best as we combine the Estate and Financial Planning and Federal Taxation Conferences into one bigger event. Financial planning is expected to grow much faster than other occupations over the next few years retiring Baby Boomers combined with shortfalls in pension funds means these two skills are in high demand. Location: Seminole Hard Rock Hotel & Casino Early Bird Price: $425 FICPA $425 Non-Member Regular Price: $480 FICPA $480 Non-Member Date: 12/18/2012 Time: 8:15-11:55 a.m. (Registration at 7:45 a.m.) CPE Credit: 4 Ethics Course Number: ETH090 Instructor: Michael Kridel The Florida Institute of CPAs understands the importance of continuing professional education towards your success as a Certified Public Accountant. To help meet your professional development needs, the FICPA has brought together an outstanding collection of CPE programming designed to sharpen your skills, keep you informed of the latest developments and enhance your career. With almost 200 programs, the FICPA can help meet any CPE need: accounting and auditing updates, ethics, specialized topic conferences, governmental courses, the latest on taxation and much more! The FICPA is your one-stop shop for high-quality CPE courses in any format. REGISTRATION INFORMATION Registration Prices Get the Early Bird Price by registering more than 10 days before the course date. You ll receive $55 off the regular registration fee! Nonmembers of the FICPA are welcome to attend, but are required to pay an additional $125 per day of instruction, or $65 per half-day of instruction. AICPA Members will receive $30 off of the regular registration price for AICPA s 8 or 16 hour developed courses. Four ways to register for FICPA CPE programs: LOGON to FAX a completed registration form with your credit card information to the FICPA at (850) CALL the FICPA Member Service Center at (800) (in Florida) or (850) to place a credit card order. MAIL a completed registration form with your credit card information or a check made payable to the Florida Institute of CPAs to: Continuing Professional Education, FICPA, P.O. Box 5437, Tallahassee, FL A copy of our mail-in registration form can be found at General Information CPE Polices You May Need To Know CPE policies can be found on our website at The CPE Tracker The FICPA s members-only CPE Tracker is a tool that allows you to track your CPE courses throughout your reporting period. Any FICPA courses you take will automatically be included in the Tracker. Courses taken from vendors other than the FICPA can be included in this online application. It is the user s responsibility to ensure the Tracker s accuracy. FICPA Instructors For information about course instructors, please call the FICPA at (800) (in Florida) or (850) We will provide a copy of the instructor s biography and prior evaluations. Consistent Time Schedules The following is a general schedule for 4-hour, traditional and Value-Priced seminars. Check-in begins 30 minutes before the program starts. Schedules for conferences and seminars may differ. Traditional Seminars 8:15 a.m.-4:15 p.m. (Lunch Break included) 4-hour Morning Seminars 8:15-11:55 a.m. 4-hour Afternoon Seminars 12:40-4:15 p.m. Value-Priced Seminars 8:15 a.m.-4:45 p.m. (Lunch Break included) Value-Priced Seminars Get exceptional value from these streamlined, high-quality courses that enable you to gain essential knowledge and skills at a lower price. These are our most popular courses, taught by our best educators in modest facilities that are conveniently located around Florida. We may not serve you lunch, but we ll serve you valuable CPE and great savings. October 2012 March 2013 = Accounting & Auditing >Industry = Business & Industry >BIZTECH = Business Technology 2 Knowledge Navigator OCTOBER 2012 MARCH 2013

3 Construction Industry: Advanced Accounting and Tax Date: 9/28/2012 CPE Credit: 4 AA/4 TB Course Number: CIAAT05 This course discussion will include an update of recent developments and trends in construction accounting; review of healthy contractor benchmarks and ratios; internal controls and analytical procedures; contractor valuations including merger and acquisition considerations; construction claims and change orders; construction technology developments and products; and a review and update of construction tax methods and strategies. Instructor: Robert Davidson Developer: DGLF CPAs & Business Advisors Who Should Attend: CPAs who serve clients in the construction industry as well as CFOs, controllers and accountants who work for construction contractors. Prerequisite: Basic construction industry accounting and tax courses, or experience in construction industry accounting. Early Bird Price: $290 FICPA $415 Non-Member Regular Price: $345 FICPA $470 Non-Member The 2011 Revised Yellow Book: Government Auditing Standards Date: 11/13/2012 CPE Credit: 8 AA Course Number: EOYB05 Do you perform engagements in accordance with the Yellow Book? If so, you need to know the latest about the 2011 Yellow Book revision. Gain a working knowledge of the latest Yellow Book standards from A to Z. Find out what stayed the same, and what changed in the 2011 revision to the Yellow Book. Truly understand the relationship of Government Auditing Standards (a.k.a. the Yellow Book) to the AICPA auditing standards and OMB requirements. Location: Sheraton Ft. Lauderdale Instructor: Jack Georger Who Should Attend: Government auditors and public accountants conducting or planning to conduct audits in accordance with Government Auditing Standards. Prerequisite: Basic general audit knowledge and/or experience. NEW! Revenue Recognition, Business Combinations, and IFRS: A Look at How Changes in these Areas May Affect Decision-Making Date: 11/14/2012 CPE Credit: 8 AA Course Number: RRBC00 The changes enacted as a result of the FASB/IASB Convergence Project have a far-reaching effect in today s business marketplace. Important business decisions are made based upon their impact on the financial statements and investors. Major changes in revenue recognition and business combination rules must be considered as IFRS is looming in the future. Location: Sheraton Ft. Lauderdale Instructor: Sam Monastra /Intermediate Developer: Werner-Rocca Seminars, Ltd Who Should Attend: CPAs who work in public practice and in industry. NEW! Current Developments in Revenue Recognition Date: 11/15/2012 CPE Credit: 8 AA Course Number: CDRR00 Revenue is usually one of the largest items on a company s financial statements. Accordingly, both in substance and in form, it may be one of the most important components to present fairly, in all material respects, in accordance with the applicable financial reporting framework. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are continuing to jointly define Revenue Recognition for what is truly becoming a worldwide economy. Location: Sheraton Ft. Lauderdale Instructor: Sam Monastra /Intermediate Developer: Werner-Rocca Seminars, Ltd Who Should Attend: CPAs, CFOs, Controllers, financial reporting managers, bankers, investors and any other users of financial statements. Prerequisite: Basic knowledge of accounting and Annual Accounting and Auditing Update Date: 11/16/2012 CPE Credit: 8 AA Course Number: AUAA70 effect of current auditing standards and standards on accounting and review services from coverage of the latest issues at the ASB and FASB. Location: Sheraton Ft. Lauderdale Condos and HOAs: Advanced Accounting, Auditing and Other Issues Date: 11/29/2012 CPE Credit: 8 AA Course Number: CHAI10 Examine and evaluate the most difficult and frequently found A&A issues in CIRAs for Issues covered are: SSARS 19 engagement letters, reporting, engagement administration and ethical issues for time-share, residential and condos. You also will discuss independence, Interpretation for nonattest services performed for attest clients, when to capitalize assets, start-up situations and transitions (turn-over) between developers and unit owners. Issues involving bad debts and budgeting in Navigate Your Way to CPE Savings Check out all the ways FICPA membership saves you money on continuing professional education. Save on Seminars Join the FICPA Save on Seminars Rewards Program, purchase two seminars at full price and then start saving 15 percent on the third seminar you purchase and every FICPA seminar purchased after that. Applicable seminars must be attended between April 1, 2012 and March 31, Volume Discount Register 5 to 7 people and receive a 15 percent discount on the registration fee. Or, save 20 percent when 8 or more people register. Some restrictions apply; see our website at Value-Priced Seminars Find high-quality education in our discounted streamlined courses. Visit our catalog and search on keyword VLP for a complete list of these seminars. When you belong to the FICPA you save $125 per day of instruction and $65 per half-day of instruction, compared to nonmembers. a recession period will be discussed. Florida specific issues will be covered. Who Should Attend: CPAs with an interest in CIRA accounting, including those in public practice, real estate management and accounting; professional employees in CIRA industry; residents, officers and board members and professionals with an interest for clients, friends or relatives who are connected with CIRAs. Prerequisite: Knowledge of the Common Interest Realty Association (CIRA) Industry. NEW! Service Organization Reporting Frameworks: Life After SAS 70 Date: 12/5/2012 CPE Credit: 8 AA Course Number: SORF00 Out with the old and in with the new; SOC1SM, SOC2SM and SOC3SM are here to stay. This course will help you get up-to-speed on the latest developments impacting service organizations, including a comprehensive review of the new authoritative standards. We ll discuss topics such as transitioning from SAS 70 to the new standards, AU-C Section 402, Audit Considerations Relating to an Entity Using a Service Organization, SSAE 16, Reporting on Controls at a Service Organization, SOC1SM, SOC2SM and SOC3SM reporting frameworks, other related outsourcing matters and much more. Make sure you re well informed regarding the new standards in preparation for your next engagement! Instructor: Anne Marchetti Who Should Attend: Practitioners engaged to audit an entity that uses a service organization (user auditors) or engaged to audit a service organization itself (service auditors). Prerequisite: Basic understanding of outsourcing concepts or prior experience as a user auditor or as a service auditor. Forensic Accounting: Fraudulent Reporting and Concealed Assets Date: 12/13/2012 CPE Credit: 8 AA Course Number: FAFR15 Supercharge your forensic accounting techniques! Forensic Accounting is exploring uncharted, and sometimes contradictory territory by examining off balance sheet transactions and non-financial performance measures. You are now called upon to detect fraudulent financial reporting and to redesign internal controls to prevent misappropriation of assets. Hidden asset investigations are required for business valuations and divorce proceedings, while wrongful death and disability claims require earnings projections and potential healthcare costs. Identify common forensic techniques to recognize fraud schemes and scams, and sharpen forensic skills through the use of a variety of analytical approaches. Learn to follow cash flows, uncover accounting schemes and much more. Instructor: Paul Baumann Who Should Attend: Industry CPAs responsible for designing control systems, forensic accounting and investigative activities, those who testify as expert witnesses and experienced CPA firm audit seniors. Prerequisite: Experience with accounting and reporting. Compilation and Review: Updates and Advanced Considerations Date: 12/14/2012 Time: 8:15a.m.-4:45 p.m. (Registration at 7:45 a.m.) CPE Credit: 8 AA Course Number: COMP55 Learn about the new 2012 and 2013 compilation and review professional standards, which represent the most significant changes to these standards in more than 30 years. Review pertinent, specially selected standards from earlier years. Who Should Attend: Professionals in public practice, industry, government and education who deal with nonpublic entities. Florida Sales and Use Tax Issues Date: 11/14/2012 CPE Credit: 8 TB Course Number: SUT05 Learn critical, need-to-know information regarding sales and use tax in Florida for public CPAs with Florida business clients and CPAs in industry who work for companies doing business in Florida. Review most current Florida tax statutes. Location: Sheraton Ft. Lauderdale Instructor: Joseph Moffa Who Should Attend: Public CPAs with Florida business clients and private CPAs who work for companies doing business within Florida. Advanced Technical Tax Forms Training - Form 1040 Issues Date: 11/15/2012 CPE Credit: 8 TB Course Number: ATFI00 Staying current on tax law changes is something clients expect from their CPA. Join us for this seminar Form Topics in this seminar include A.M.T, basis in pass-through entities, At-risk basis, Schedule SE, discharge of indebtedness and much more! In addition we have included several interactive case studies which will allow participants to work through real-life situations which might occur in practice. Come join us and make sure you and your clients avoid costly mistakes when dealing with complicated 1040 issues. Location: Sheraton Ft. Lauderdale Instructor: Jeffrey Greene Who Should Attend: CPAs in public accounting who prepare or review complex 1040 returns. Prerequisite: Basic to intermediate experience in preparing Form Surgent McCoy s Federal Tax Camp Date: 11/28/2012 CPE Credit: 8 TB Course Number: SATC00 Both business and individual clients will be affected by all of the tax changes occurring in 2013, requiring that the tax advisor practice extensive tax planning in You will be updated on the most important tax issues that require your attention in 2012, and will also review the major trends and changes in the case and regulatory law. Included is full coverage of all tax changes, together with continuing coverage of health care and estate and gift tax reform. Instructor: John Surgent Who Should Attend: CPAs who need to know the latest tax law changes in all areas of practice. Prerequisite: Experience with individual and business clients. >GOV/NFP = Government/Not-For-Profit = Tax/Personal Financial Planning >VFALS = Valuation, Forensic Accounting & Litigation Services To register, call (in Florida), or , or visit ficpa.org/cpe. 3

4 Advanced Critical Tax Issues for LLCs and Partnerships Date: 12/12/2012 CPE Credit: 8 TB Course Number: ACTL00 Clients expect their advisors to be up-to-date, and this seminar has been updated with the latest tax law changes affecting LLCs and Partnerships. We ll discuss a whole range of issues facing these types of entities, from formation to termination and everything in-between. Structuring LLCs and LLPs, distributions, step-up in basis, property transactions, partnership losses, sales of an LLC interest and termination in the context of a merger or acquisition are just some of the topics explored in this information-packed seminar. You ll leave with a toolkit of information to help your clients navigate their way through the complex tax law and protect them from potential tax traps. Who Should Attend: CPAs with clients using the LLC or LLP structure who need to understand advanced issues, problems and planning strategies. Prerequisite: A beginning course in LLCs/partnerships; experience with LLC/partnership clients. The Best Federal Tax Date: 12/17/2012 CPE Credit: 8 TB Course Number: BFTU15 task. Recent changes in the tax law and potential upcoming changes can have a great impact on your clients, their wealth, their retirement and their increasing tax burden. Join us for this seminar federal taxation. We ll discuss tax rate changes, Social Security, estate and gift tax reform, travel and substantiation, which provisions expired, which are about to expire and what will first appear in 2013, along with many other hot topics affecting your clients. You can t afford not to be up-to-date on these issues; your clients are counting on you! Instructor: Anne Wilkins Who Should Attend: CPAs who need to know the latest tax law changes in all areas of practice. Prerequisite: Experience with individual and business clients. The Complete Guide to Preparing LLC, Partnership and S Corporation Federal Income Tax Returns Date: 1/10/2013 CPE Credit: 8 TB Course Number: PLPS05 Are you new to preparing LLC, Partnership or S Corporation tax returns? Perhaps you just need a refresher on the latest tax law regarding these returns? Don t miss this interactive course where you will fill out the forms, discuss the latest form changes and leave more confident in correctly preparing a complicated Form 1065 or 1120S. Other topics covered during this informative session include new Form 8941, Schedules K and K-1, distribution issues of S Corporation shareholders, depreciation, Section 199 and much more. Make sure you re well prepared and ready to roll into busy season! Who Should Attend: All levels of staff and company controllers responsible for filing these forms. Date: 1/11/2013 CPE Credit: 8 TB Course Number: BITU30 impact on your clients, their wealth, retirement and increasing tax burden. Join us for this seminar individual taxation. We ll discuss tax rate changes, Social Security, estate and gift tax reform, health care reform, retirement planning strategies and many other hot topics affecting your individual clients. You can t afford not to be up-to-date on these issues; your clients are counting on you! Instructor: Jeffrey Greene Prerequisite: Experience with individual tax planning Ft. Myers Florida Gulf Coast University Accounting & Tax Conference Date: 10/25/ /26/2012 Time: 8:00 a.m. (Registration at 7:30 a.m.) CPE Credit: 12 AA / 4 TB Course Number: FGCU The FICPA, together with the Lutgert College of Business, presents the Florida Gulf Coast University Accounting Conference - Formula for Success. Add connections with FGCU alumni and area professionals, multiply by talks with the top innovators in the field, and finish the equation with the latest and greatest industry trends to get the CPE credits you need. Location: Embassy Suites Hotel - Ft Myers - Estero Early Bird Price: $410 FICPA $660 Non-Member Regular Price: $465 FICPA $715 Non-Member Date: 10/24/2012 Time: 12:40-4:15 p.m. (Registration at 12:10 p.m.) CPE Credit: 4 Ethics Course Number: ETHFGC Location: Embassy Suites Hotel - Ft Myers Instructor: Martin Scheckner Annual Accounting and Auditing Update Date: 12/7/2012 CPE Credit: 8 AA Course Number: AUAA80 effect of current auditing standards and standards on accounting and review services from coverage of the latest issues at the ASB and FASB. Location: Holiday Inn Fort Myers Town Center NEW! Social Security, Medicare and Prescription Drug Retirement Benefits: What Every Baby Boomer Needs to Know Now Date: 11/16/2012 CPE Credit: 8 TB Course Number: SSRB15 CPAs are asked for guidance on a multitude of issues, including retirement planning and how Social Security can fit into that plan. With the changes in recent years and the probability of more changes in the future, CPAs can t afford to not be in the know on this important topic. When should your client go on social security? Should your client take Social Security first and higher-balance IRA distributions later? What are the changes to Medicare and Part D prescription drug benefits? How can business entities be used for Social Security advantage? These questions and many more are answered during an information-packed day on some of the most crucial decisions facing your retiring clients. Location: Holiday Inn Fort Myers Town Center Instructor: Rebecca Whitener Who Should Attend: Practitioners who have baby boomer clients with significant wages or earned income. The Best S Corporation, Limited Liability and Partnership Update Course Date: 12/13/2012 CPE Credit: 8 TB Course Number: BCPE15 Staying current on tax law changes is a never-ending impact on your pass-through entity clients and your employer. Join us for this seminar as we tackle some of the more difficult areas of pass-through entity taxation. We ll discuss tax rate changes, cancellation of indebtedness, compensation issues, bonus depreciation, passive activities, basis issues, implication of Section 199 and much more. In addition, we ll cover anticipated tax changes as we move forward into Location: Crowne Plaza Ft. Myers Instructor: Linda Bradley-McKee PhD, CPA private industry, who need the latest information on tax changes affecting their business clients or employers. Prerequisite: Experience with pass-through entity clients. Date: 12/14/2012 CPE Credit: 8 TB Course Number: BITU15 impact on your clients, their wealth, retirement and increasing tax burden. Join us for this seminar individual taxation. We ll discuss tax rate changes, Social Security, estate and gift tax reform, health care reform, retirement planning strategies and many other hot topics affecting your individual clients. You can t afford not to be up-to-date on these issues; your clients are counting on you! Location: Hilton Garden Inn Ft. Myers Airport Instructor: Linda Bradley-McKee PhD, CPA Prerequisite: Experience with individual tax planning. Gainesville University of Florida Accounting Conference Date: 11/8/ /9/2012 Time: 8:30 a.m. (Registration at 7:30 a.m.) CPE Credit: 10 AA / 6 TB Course Number: UFAC The University of Florida Accounting Conference brings together quality CPE speakers, all under one roof. Be a part of the tradition that combines an elite lineup of topics delivered by speakers from around the country, with the picturesque surroundings of the University of Florida. The UF Accounting Conference also offers plenty of opportunity to huddle, confer and collaborate during Homecoming weekend, where friends come together for a weekend of football and traditions. Make plans now to enjoy the flavor of fall and football while scoring an extra point with a great line-up of FICPA CPE. Location: Hilton University of Florida Conference Center Early Bird Price: $425 FICPA $675 Non-Member Regular Price: $480 FICPA $730 Non-Member Jacksonville Date: 11/16/2012 Time: 8:15-11:55 a.m. (Registration at 7:45 a.m.) CPE Credit: 4 Ethics Course Number: ETH080 Buy More, Learn More, Spend Less... Save on Seminars! Save 15 percent beginning with your third seminar purchase when you join the FICPA Save on Seminars Rewards Program. Enrollment is hassle free sign-up is simple, and there are no fees or obligations to purchase, visit Program enrollment is exclusively for FICPA members and runs through Dec. 31, Applicable seminars must be attended between April 1, 2012 and March 31, October 2012 March 2013 = Accounting & Auditing >Industry = Business & Industry >BIZTECH = Business Technology 4 Knowledge Navigator OCTOBER 2012 MARCH 2013

5 Location: University Center, University of North Florida The Best S Corporation, Limited Liability and Partnership Update Course Date: 12/6/2012 CPE Credit: 8 TB Course Number: BCPE10 Staying current on tax law changes is a never-ending impact on your pass-through entity clients and your employer. Join us for this seminar as we tackle some of the more difficult areas of pass-through entity taxation. We ll discuss tax rate changes, cancellation of indebtedness, compensation issues, bonus depreciation, passive activities, basis issues, implication of Section 199 and much more. In addition, we ll cover anticipated tax changes as we move forward into Location: University Center, University of North Florida Instructor: Linda Bradley-McKee PhD, CPA tax changes affecting their business clients or employers. Prerequisite: Experience with pass-through entity clients. Date: 12/7/2012 CPE Credit: 8 TB Course Number: BITU10 impact on your clients, their wealth, retirement and increasing tax burden. Join us for this seminar individual taxation We ll discuss tax rate changes, Social Security, estate and gift tax reform, health care reform, retirement planning strategies and many other hot topics affecting your individual clients. You can t afford not to be up-to-date on these issues; your clients are counting on you! Location: University Center, University of North Florida Instructor: Linda Bradley-McKee PhD, CPA Prerequisite: Experience with individual tax planning. Miami International Tax Conference Date: 1/10/2013 1/11/2013 Time: 8:00 a.m (Registration at 7:30 a.m.) CPE Credit: Up to 16 hours of CPE Credit Course Number: ITC Today s global economy is changing faster than ever. Unlock the finer points of international taxation, which is shifting right along with it. The 31st Annual International Tax Conference offers you a unique opportunity to learn what the experts know about current tax developments, how they affect you, and what is forecast for the coming year. Location: JW Marriott Early Bird Price: $510 FICPA Regular Price: $565 FICPA Date: 11/26/2012 Time: 12:40 p.m.-4:15 p.m. (Registration at 12:10 p.m.) CPE Credit: 4 Ethics Course Number: ETH085 Annual Accounting and Auditing Update Date: 11/27/2012 CPE Credit: 8 AA Course Number: AUAA75 effect of current auditing standards and standards on accounting and review services from coverage of the latest issues at the ASB and FASB. Compilation and Review: Updates and Advanced Considerations Date: 11/28/2012 CPE Credit: 8 AA Course Number: COMP45 Learn about the new 2012 and 2013 compilation and review professional standards, which represent the most significant changes to these standards in more than 30 years. Review pertinent, specially selected standards from earlier years. Who Should Attend: Professionals in public practice, industry, government and education who deal with nonpublic entities. >GOV/NFP Governmental and Not-for-Profit Annual Update Date: 11/15/2012 CPE Credit: 8 AA Course Number: GNAU10 Change is inevitable, and at times overwhelming if you are unprepared. Ensure you are current in governmental and not-for-profit accounting and This timetested update course is designed to prepare you for the latest accounting and auditing developments affecting governments and not-for-profits. Instructor: Jack Georger Who Should Attend: Accounting and finance personnel responsible for accounting and financial reporting for governments and not-for-profits should attend, including auditors of these entities. Prerequisite: Basic knowledge and experience in governmental and not-for-profit accounting and Estate and Gift Taxation of Nonresident Aliens in the United States Date: 11/28/2012 CPE Credit: 8 TB Course Number: EGTNR00 Designed for professionals who advise foreign persons about U.S. investments and business activities. Increased IRS audit activities, post mortem tax planning alternatives, estate and gift tax consequences and other recent developments will be discussed. Instructor: Leslie Share, Esq. & Jose Nunez J.D. Who Should Attend: Any professional who advises or consults foreign persons in connection with U.S. investments or U.S. business activities. Foreign Investment in the United States: Tax and Related Matters Date: 11/27/2012 CPE Credit: 8 TB Course Number: FIRP00 Do you have foreign individuals or entities as clients? If so, you should attend this course to acquire knowledge and practical how-to approaches on foreign investment in the U.S., as well as numerous types of passive and active business investments. Instructor: Leslie Share, Esq. & Jose Nunez J.D. Who Should Attend: Any CPA who has the opportunity to advise foreign individuals or foreign entities with respect to U.S. investments or business activities. The Best S Corporation, Limited Liability and Partnership Date: 11/29/2012 CPE Credit: 8 TB Course Number: BCPE05 Staying current on tax law changes is a never ending impact on your pass-through entity clients and your employer. Join us for this seminar as we tackle some of the more difficult areas of pass-through entity taxation. We ll discuss tax rate changes, cancellation of indebtedness, compensation issues, bonus depreciation, passive activities, basis issues, implication of Section 199 and much more. In addition, we ll cover anticipated tax changes as we move forward into Instructor: Michael Blackburn tax changes affecting their business clients or employers. Prerequisite: Experience with pass-through entity clients. Date: 11/30/2012 CPE Credit: 8 TB Course Number: BITU05 impact on your clients, their wealth, retirement and increasing tax burden. Join us for this seminar as we tackle some of the more difficult areas of individual taxation. We ll discuss tax rate changes, Social Security, estate and gift tax reform, health care reform, retirement planning strategies and many other hot topics affecting your individual clients. You can t afford not to be up-to-date on these issues; your clients are counting on you! Instructor: Michael Blackburn Prerequisite: Experience in individual tax planning. >GOV/NFP = Government/Not-For-Profit = Tax/Personal Financial Planning >VFALS = Valuation, Forensic Accounting & Litigation Services To register, call (in Florida), or , or visit ficpa.org/cpe. 5

6 Orlando Construction Industry Conference Date: 10/19/2012 Time: 8:00 a.m. (Registration at 7:30 a.m.) CPE Credit: 5 AA / 3 TB Course Number: CIC The FICPA s Construction Industry Conference gives you up-to-date knowledge to hammer out your client s issues. We ll help you nail the skills for managing your clients financial health, professional liability, risk management, cost control strategies and other hot topics. Don t miss this opportunity to solidify your knowledge, specialize in the market and get the CPE credit you need! Location: Renaissance Orlando Airport Hotel Early Bird Price: $325 FICPA $450 Non-Member Regular Price: $380 FICPA $505 Non-Member Common Interest Realty Associations Conference Date: 11/8/ /9/2012 Time: 8:30 a.m. (Registration at 8:00 a.m.) CPE Credit: Up to 16 CPE hours Course Number: CIRA There are at least ten potential financial pitfalls facing associations each and every year. Elevating your knowledge of CIRA is a wise choice - associations are facing pertinent financial decisions every year as they strive to keep dues low, while maintenance and utility costs are continually rising. Challenges abound for the thousands of communities in the state. Will you be there to help? We ll raise your expertise at the 2012 FICPA CIRA Conference by covering this highly regulated, constantly changing industry. You ll lift your ability with timeshare topics, developer issues and financial statement deficiencies. Remember to stick around for the ask the experts session! Boost your specialty while getting needed CPE credits at this informative conference! Location: Royal Plaza Hotel Early Bird Price: $425 FICPA $675 Non-Member Regular Price: $480 FICPA $730 Non-Member Date: 11/13/2012 Time: 12:40-4:15 p.m. (Registration at 12:10 p.m.) CPE Credit: 4 Ethics Course Number: ETH075 Instructor: Charles E. Newman Forensic Accounting: Fraudulent Reporting and Concealed Assets Date: 11/14/2012 CPE Credit: 8 AA Course Number: FAFR10 Supercharge your forensic accounting techniques! Forensic accounting is exploring uncharted, and sometimes contradictory territory by examining off balance sheet transactions and non-financial performance measures. You are now called upon to detect fraudulent financial reporting, and to redesign internal controls to prevent misappropriation of assets. Hidden asset investigations are required for business valuations and divorce proceedings, while wrongful death and disability claims require earnings projections and potential health care costs. Identify common forensic techniques to recognize fraud schemes and scams, and sharpen forensic skills through the use of a variety of analytical approaches. Learn to follow cash flows, uncover accounting schemes and much more. Instructor: Teresa Thamer Who Should Attend: Industry CPAs responsible for designing control systems, forensic accounting and investigative activities, those who testify as expert witnesses and experienced CPA firm audit seniors. Prerequisite: Experience with accounting and reporting. Annual Accounting and Auditing Update Date: 11/15/2012 CPE Credit: 8 AA Course Number: AUAA65 effect of current auditing standards, and standards on accounting and review services from coverage of the latest issues at the ASB and FASB. Revenue Recognition: Getting the New Standard Right Date: 11/16/2012 CPE Credit: 8 AA Course Number: RRNS05 Revenue recognition has been the cause of audit failures, and the focus of corporate abuse and fraud for many years. The new standard on revenue recognition, currently expected to be issued in 2012, is intended to improve the financial reporting of revenues. This course will provide a CPA with the tools to better understand how to work with the new concepts and principles of revenue recognition. In addition, the course will review the current accounting associated with revenue recognition. It is expected that the current guidance will remain in effect for several more years. Instructor: Teresa Thamer Who Should Attend: CPA firm experienced audit seniors, managers and Industry CPAs with substantial financial accounting experience. Prerequisite: Experience with financial accounting and reporting Fiduciary Accounting for Florida Date: 11/29/2012 CPE Credit: 8 AA Course Number: FAF20 This course covers the major revisions to the Principal and Income Act passed by the 2012 Florida Legislature; these changes become effective January 1, If you are interested in accounting and reporting for estates and trusts, or if you need to become familiar with Florida s Principal and Income Act, you need this course. Learn to handle fiduciary accounting engagements, including consideration of Florida law with respect to fiduciary accounting. Location: Orlando Airport Marriott Instructor: Ralph Poe Who Should Attend: Anyone with an interest in accounting and reporting for estates and trusts, and anyone who needs to become familiar with Florida s Principal and Income Act. Compilation and Review: Updates and Advanced Considerations Date: 12/13/2012 CPE Credit: 8 AA Course Number: COMP50 Learn about the new 2012 and 2013 compilation and review professional standards, which represent the most significant changes to these standards in more than 30 years. Review pertinent, specially selected standards from earlier years. Who Should Attend: Professionals in public practice, industry, government and education who deal with nonpublic entities. NEW! Choosing the Best Entity Structure Under the Tax Law in 2012 Date: 11/8/2012 CPE Credit: 8 TB Course Number: CBES00 Choosing the correct entity structure for a business is crucial, and can have lasting impacts on your client s tax burden. We will sort through and show you the advantages and disadvantages of Sole Proprietorships, S Corporations, Partnerships, LLCs and C Corporations. Other important considerations such as fringe benefits, retirement plans, basis, distributions, dispositions, liquidations, passive-activity rules, nontax items, recent and potential changes in the tax law and much more are covered in this informative seminar. You ll leave with all of the knowledge necessary to help your client with this critical decision. Location: Orlando Airport Marriott Instructor: Jonathan Ingber Who Should Attend: CPAs who are considering starting a new business or advise clients on the form of business organization that is best in light of recent tax law changes. Prerequisite: A beginner course in partnerships/llcs and S Corporations. NEW! Social Security, Medicare and Prescription Drug Retirement Benefits: What Every Baby Boomer Needs to Know Now Date: 11/14/2012 CPE Credit: 8 TB Course Number: SSRB05 CPAs are asked for guidance on a multitude of issues, including retirement planning and how Social Security can fit into that plan. With the changes in recent years and the probability of more changes in the future, CPAs can t afford not to be in the know on this important topic. When should your client go on social security? Should your client take Social Security first, and higher-balance IRA distributions later? What are the changes to Medicare and Part D prescription drug benefits? How can business entities be used for Social Security advantage? These questions and many more are answered during an information-packed day on some of the most crucial decisions facing your retiring clients. October 2012 March 2013 = Accounting & Auditing >Industry = Business & Industry >BIZTECH = Business Technology 6 Knowledge Navigator OCTOBER 2012 MARCH 2013

7 Instructor: Rebecca Whitener Who Should Attend: Practitioners who have baby boomer clients with significant wages or earned income. Advanced Technical Tax Forms Training - Form 1040 Issues Date: 11/16/2012 CPE Credit: 8 TB Course Number: ATFI05 Staying current on tax law changes is something clients expect from their CPA. Join us for this seminar Form Topics in this seminar include AMT, basis in pass-through entities, At-risk basis, Schedule SE, discharge of indebtedness and much more! In addition, we have included several interactive case studies which will allow participants to work through real-life situations which might occur in practice. Make sure you and your clients avoid costly mistakes when dealing with complicated 1040 issues! Instructor: Jeffrey Greene Who Should Attend: CPAs in public accounting who prepare or review complex 1040 returns. Prerequisite: Basic to intermediate experience in preparing Form Advanced Critical Tax Issues for LLCs and Partnerships Date: 12/13/2012 CPE Credit: 8 TB Course Number: ACTL05 Clients expect their advisors to be up-to-date, and this seminar has been updated with the latest tax law changes affecting LLCs and Partnerships. We ll discuss a whole range of issues facing these types of entities, from formation to termination and everything in-between. Structuring LLCs and LLPs, distributions, step-up in basis, property transactions, partnership losses, sales of an LLC interest and termination in the context of a merger or acquisition are just some of the topics explored in this information-packed seminar. You ll leave with a toolkit of information to help your clients navigate their way through the complex tax law, and protect them from potential tax traps. Who Should Attend: CPAs with clients using the LLC or LLP structure who need to understand advanced issues, problems and planning strategies. Prerequisite: A beginning course in LLCs/partnerships; experience with LLC/partnership clients. The Best Federal Tax Date: 12/14/2012 CPE Credit: 8 TB Course Number: BFTU10 task. Recent changes in the tax law, and potential upcoming changes can have a great impact on your clients, their wealth, retirement and increasing tax burden. Join us for this seminar as we tackle some of the more difficult areas of federal taxation. We ll discuss tax rate changes, Social Security, estate and gift tax reform, travel and substantiation, which provisions have expired, which are about to expire and what will first appear in 2013, along with many other hot topics affecting your clients. You can t afford not to be up-to-date on these issues; your clients are counting on you! Instructor: Brian Greenstein Who Should Attend: CPAs who need to know the latest tax law changes in all areas of practice. Prerequisite: Experience with individual and business clients. Regular Price: $250 FICPA $219 Non-Member Date: 1/10/2013 CPE Credit: 8 TB Course Number: BITU25 impact on your clients, their wealth, retirement and increasing tax burden. Join us for this seminar individual taxation. We ll discuss tax rate changes, Social Security, estate and gift tax reform, health care reform, retirement planning strategies, and many other hot topics affecting your individual clients. You can t afford not to be up-to-date on these issues; your clients are counting on you! Location: Orlando Airport Marriott Instructor: Jeffrey Greene Prerequisite: Experience with individual tax planning. Tallahassee FSU Fall Accounting Conference Date: 10/25/2012 Time: 8:30 a.m. (Registration at 7:30 a.m.) CPE Credit: 5 AA / 3 TB Course Number: FSUF The FICPA presents the Florida State University Accounting Conference - Thoughts in Motion. You ll meet FSU alumni and area professionals as we sit down with the top movers and shakers in the field. Hop on board as we explore the latest trends in the accounting field and where they re headed while earning the CPE credits you want. Location: FSU Center for Professional Development Early Bird Price: $295 FICPA $420 Non-Member Regular Price: $350 FICPA $475 Non-Member Date: 10/26/2012 Time: 8:15 a.m.-11:55 a.m. (Registration at 7:45 a.m.) CPE Credit: 4 Ethics Course Number: ETHFSU FICPA s university conferences are offering four Schools of Thought this Fall. Come join us at these picturesque locations and explore the latest hot topics in the accounting and tax fields. Come expand your mind and oh yeah, get the CPE credits you need. Florida State University Fall Accounting Conference (5 AA/3 TB) Oct. 25, 2012 Tallahassee University of South Florida Accounting Conference (10 AA/6 TB) Oct , 2012 Tampa Florida Gulf Coast University Accounting and Tax Conference (12 AA/4 TB) Oct , 2012 Ft. Myers Estero University of Florida Accounting Conference (10 AA/ 6 TB) Nov. 8-9, 2012 Gainesville Location: Florida Institute of CPAs Annual Accounting and Auditing Update Date: 12/5/2012 CPE Credit: 8 AA Course Number: AUAA85 effect of current auditing standards, and standards on accounting and review services from coverage of the latest issues at the ASB and FASB. Location: Florida Institute of CPAs Certified Audit Training Course Date: 10/17/ /19/2012 Time: 8:30 a.m.-4:30 p.m. (Registration at 8:00 a.m.) CPE Credit: 11 AA/9 TB Course Number: CATR00 Established in cooperation with the Florida Institute of CPAs and the Florida Department of Revenue (DOR), the Certified Audit Program was created to increase voluntary compliance by taxpayers, and is a true form of privatization. Under the Certified Audit Program, taxpayers are able to hire specifically trained and DOR-approved CPA firms to conduct For more information, visit or call (800) (in Florida), or (850) sales, use and local-option tax audits in accordance with DOR standards and the technical standards of the CPA profession. For further information on the Certified Audit program, please visit certifiedaudit. Location: Florida Institute of CPAs Instructor: David Bowman & Scott Chunn Who Should Attend: CPAs who are interested in becoming certified to conduct Certified Audits with new and/or existing clients, and/or earn a Certified in Florida Sales and Use Tax (CFST) specialty designation only after completion of the training course and successfully passing the Certified Audit Examination (CAE). Individuals may elect to obtain a CFST specialty designation to show expertise only and not conduct Certified Audits. Prerequisite: Requirements for the participants are: (1) have some familiarity with Florida sales and use tax and (2) hold an active Florida CPA license. Requirements for firms that want to be eligible to conduct certified audits are to have: (1) a current on-site system review with a Pass; (2) be a licensed firm in the State of Florida; (3) have a member of the engagement team be trained on DOR s Florida Multitax Software; (4) staff members qualified through the Practitioner Level Certified Audit self study training to work on the engagement team and (5) certified audits performed as agreed upon procedures subject to SSAE. Early Bird Price: $745 FICPA $745 Non-Member Regular Price: $745 FICPA $745 Non-Member The Best Federal Tax Date: 12/6/2012 CPE Credit: 8 TB Course Number: BFTU05 task. Recent changes in the tax law and potential upcoming changes can have a great impact on your clients, their wealth, retirement and increasing tax burden. Join us for this seminar as we tackle some of the more difficult areas of federal taxation. We ll discuss tax rate changes, Social Security, estate and gift tax reform, travel and substantiation, which provisions have expired, which are about to expire and what will first appear in 2013, along with many other hot topics affecting your clients. You can t afford not to be up-to-date on these issues; your clients are counting on you! Location: Florida Institute of CPAs Instructor: Michael Reilly Who Should Attend: CPAs who need to know the latest tax law changes in all areas of practice. Prerequisite: Experience with individual and business clients. Tampa University of South Florida Accounting Conference Date: 10/25/ /26/2012 Time: 7:45 a.m. (Registration at 7:00 a.m.) CPE Credit: 10 AA / 6 TB Course Number: USFAC The FICPA, together with the USF School of Accountancy, presents the University of South Florida Accounting Conference - An Education Excursion. Connect with USF alumni and area professionals as >GOV/NFP = Government/Not-For-Profit = Tax/Personal Financial Planning >VFALS = Valuation, Forensic Accounting & Litigation Services To register, call (in Florida), or , or visit ficpa.org/cpe. 7

8 we pick the minds of some of the leading innovators in our profession. Join us in October to learn about the latest hot topics in the accounting field and get the knowledge you need to help you and your company succeed. This event is open to all area CPAs. Come expand your mind, and get the CPE credits you need. Location: Marshall Student Center University of South Florida Early Bird Price: $415 FICPA $665 Non-Member Regular Price: $470 FICPA $720 Non-Member NEW! Elder Planning Symposium Date: 10/26/2012 Time: 8:00 a.m. (Registration at 7:15 a.m.) CPE Credit: 7 TB / 1 BE Course Number: ELDR There are now more Americans age 65 and older than at any other time in U.S. history. The Baby Boomer generation is quickly reaching life s crossroads, and financial questions are along for the journey. On top of that, Florida leads the nation with 17.3 percent of its population having reached age 65 or greater. Four of our state s cities rank among the country s top 10 with the highest percentage of senior citizens. As this potential clientele begins to ask questions, will you be able to answer them? The inaugural Elder Planning Symposium is your road map to providing financial direction for Social Security, Long-Term Care and other services. And this isn t just a textbook event you ll gain insight into better marketing and customer service approaches for these expanding services. Don t miss this new opportunity to increase your knowledge, grow your business and get the CPE credit you need! Early Bird Price: $250 FICPA $375 Non-Member Regular Price: $305 FICPA $430 Non-Member Date: 10/26/2012 Course Number: ETH070 Time: 8:15-11:55 a.m. (Registration at 7:45 a.m.) Instructor: J Ed Grossman Date: 1/11/2013 Course Number: ETH095 Time: 8:15-11:55 a.m. (Registration at 7:45 a.m.) Instructor: Steven S. Oscher CPE Credit: 4 Ethics Compilation and Review: Updates and Advanced Considerations Date: 11/6/2012 CPE Credit: 8 AA Course Number: COMP40 Learn about the new 2012 and 2013 compilation and review professional standards, which represent the most significant changes to these standards in more than 30 years. Review pertinent, specially selected standards from earlier years. Who Should Attend: Professionals in public practice, industry, government and education who deal with nonpublic entities. Annual Accounting and Auditing Update Date: 11/7/2012 CPE Credit: 8 AA Course Number: AUAA60 effect of current auditing standards, and standards on accounting and review services from coverage of the latest issues at the ASB and FASB. Fiduciary Accounting for Florida Date: 11/8/2012 CPE Credit: 8 AA Course Number: FAF15 This course covers the major revisions to the Principal and Income Act passed by the 2012 Florida Legislature; these changes become effective January 1, If you are interested in accounting and reporting for estates and trusts, or if you need to become familiar with Florida s Principal and Income Act, you need this course. Learn to handle fiduciary accounting engagements, including consideration of Florida law with respect to fiduciary accounting. Instructor: Ralph Poe Who Should Attend: Anyone with an interest in accounting and reporting for estates and trusts, and anyone who needs to become familiar with Florida s Principal and Income Act. Revenue Recognition: Getting the New Standard Right Date: 11/15/2012 CPE Credit: 8 AA Course Number: RRNS00 Revenue recognition has been the cause of audit failures, and the focus of corporate abuse and fraud for many years. The new standard on revenue recognition, currently expected to be issued in 2012, is intended to improve the financial reporting of revenues. This course will provide a CPA with the tools to better understand how to work with the new concepts and principles of revenue recognition. In addition, the course will review the current accounting associated with revenue recognition. It is expected that the current guidance will remain in effect for several more years. Instructor: Teresa Thamer Who Should Attend: CPA firm experienced audit seniors, managers and Industry CPAs with substantial financial accounting experience. Prerequisite: Experience with financial accounting and reporting. Common Frauds and Internal Controls for Revenue, Purchasing and Cash Receipts Date: 12/13/2012 CPE Credit: 8 AA Course Number: CFIC00 Transactions that occur within an entity s revenue cycle (revenues and cash receipts) and the purchase cycle (purchases and cash disbursements) are common areas for misstatements (both unintentional and fraudulent). While business owners and managers instinctively know that controls are important, they sometimes have a very limited understanding of what controls are effective. Accountants are in a unique position to fill this knowledge gap and help establish a cost-effective system of controls to minimize fraud and other misstatements, while getting the biggest bang for your buck. Instructor: Robert Minniti Who Should Attend: Business owners, managers, supervisors, accountants and auditors. >GOV/NFP Governmental and Not-for-Profit Annual Update Date: 11/16/2012 CPE Credit: 8 AA Course Number: GNAU15 Change is inevitable, and at times overwhelming if you are unprepared. Ensure you are current in governmental and not-for-profit accounting and This time-tested update course is designed to prepare you for the latest accounting and auditing developments affecting governments and not-for-profits. Instructor: Bruce Shepard Who Should Attend: Accounting and finance personnel responsible for accounting and financial reporting for governments, not-for-profits and auditors of these entities. Prerequisite: Basic knowledge and experience with governmental and not-for-profit accounting and NEW! Reading, Understanding and Structuring LLC and Partnership Agreements from a CPA s Perspective Date: 11/8/2012 CPE Credit: 8 TB Course Number: RUSA00 Are you a CPA who s responsible for helping structure an LLC or partnership? Do you prepare tax returns for these entities? If so, this seminar is for you! We will cover a laundry list of topics that will leave you feeling more confident about reading, understanding and structuring LLC and partnership agreements. You ll learn about formation of the entity, capitalization issues, allocation, distributions and special allocations, termination of investment, liability management and much more. Don t miss this opportunity to develop your own checklist approach to reviewing partnership and LLC agreements, while increasing your ability to help clients spot provisions which might have serious tax implications down the road. Instructor: John Sherrick October 2012 March 2013 = Accounting & Auditing >Industry = Business & Industry >BIZTECH = Business Technology 8 Knowledge Navigator OCTOBER 2012 MARCH 2013

9 Quality Courses for Cost- Conscious Professionals Get exceptional value from our Value-Priced CPE line. These streamlined, high-quality courses enable you to gain essential knowledge and skills at a lower price. These are our most popular courses, taught by our best educators in modest facilities conveniently located around Florida. We ll serve you valuable CPE for less! Visit to review our extensive online CPE catalog. Annual Accounting & Auditing Update 8 Accounting and Auditing hours Oct. 25 West Palm Beach Nov. 7 Tampa Nov. 15 Orlando Nov. 16 Ft. Lauderdale Nov. 27 Miami Dec. 5 Tallahassee Dec. 7 Ft. Myers The Best Federal Tax 8 Technical Business hours Nov. 28 West Palm Beach Dec. 6 Tallahassee Dec. 14 Orlando Dec. 17 Ft. Lauderdale The Best Individual Income Tax 8 Technical Business hours Nov 9 Boca Raton Nov. 30 Miami Dec. 7 Jacksonville Dec. 14 Ft. Myers Dec. 17 Tampa Jan. 10 Orlando Jan. 11 Ft. Lauderdale The Best S Corporation, Limited Liability and Partnership 8 Technical Business hours Nov. 8 Boca Raton Nov. 29 Miami Dec. 6 Jacksonville Dec. 13 Ft. Myers Dec. 18 Tampa Compilation and Review: Updates and Advanced Considerations 8 Accounting and Auditing hours Oct. 26 West Palm Beach Nov. 6 Tampa Nov. 28 Miami Dec. 13 Orlando Dec. 14 Ft. Lauderdale Governmental and Not-for-Profit Annual Update 8 Accounting and Auditing hours Nov. 15 Miami Nov. 16 Tampa Who Should Attend: CPAs who are responsible for helping structure an LLC or partnership, and CPAs who prepare tax returns for these entities. Prerequisite: Experience with partnership/llc clients; an intermediate course in partnerships/llcs. Top 50 Mistakes Practitioners Make and How to Fix Them: Individual Tax and Financial Planning Date: 11/9/2012 CPE Credit: 8 TB Course Number: INBB00 George Washington once said: To rectify past blunders is impossible, but we might profit by the experience of them. Tax law can be very confusing, and misinterpretations can often lead to costly mistakes. Make sure you and your clients are not the next victims! We will show you 50 different ways mistakes are made, and guide you through ways to ensure you avoid the same errors. Tax law changes are fast and furious in today s environment, so stay abreast of the key changes and make sure you avoid the most common mistakes which can have a serious impact on your client s financial wealth. Instructor: John Sherrick Who Should Attend: CPAs who wish to get a deeper insight into underlying tax law. This applies to both common and uncommon client transactions that many offices will encounter. Prerequisite: Basic knowledge of individual income taxation. Surgent McCoy s Federal Tax Camp Date: 11/29/2012 CPE Credit: 8 TB Course Number: SATC05 Both business and individual clients will be affected by all of the tax changes occurring in 2013, requiring that the tax advisor practice extensive tax planning in You will be updated on the most important tax issues that require your attention in 2012, and will also review the major trends and changes in the case and regulatory law. Included is full coverage of all tax changes, together with continuing coverage of health care and estate and gift tax reform. Instructor: John Surgent Who Should Attend: CPAs who need to know the latest tax law changes in all areas of practice. Prerequisite: Experience with individual and business clients. The Handbook for Mastering Basis, Distributions and Loss Limitation Issues for S Corporations, LLCs and Partnerships Date: 12/7/2012 CPE Credit: 8 TB Course Number: HMBI10 Mastering basis, distributions and loss limitation issues for pass-through entities is easier said than done. CPAs who prepare both individual and flowthrough business entity tax returns need a thorough grasp of these complex concepts. This course will guide the participant through difficult topics, such as calculation of adjusted S Corporation stock basis, accumulated adjustment account and distributions, adjusted basis in partnership or LLC interest, optional adjustment to basis, partnership current and liquidating distributions, loss and deduction limitations and much more. In addition, case studies are presented to give participants the opportunity to model real-life situations they might face in their own practice. Who Should Attend: CPAs who prepare both individual and flow-through business entity tax returns and need a thorough grasp of these significant issues. This course is a must for practitioners to help reduce and avoid this exposure to malpractice. Prerequisite: Experience in business taxation. Date: 12/17/2012 CPE Credit: 8 TB Course Number: BITU20 impact on your clients, their wealth, retirement and increasing tax burden. Join us for this seminar individual taxation. We ll discuss tax rate changes, Social Security, estate and gift tax reform, health care reform, retirement planning strategies and many other hot topics affecting your individual clients. You can t afford not to be up-to-date on these issues; your clients are counting on you! Instructor: Linda Bradley-McKee PhD, CPA Prerequisite: Experience with individual tax planning. The Best S Corporation, Limited Liability and Partnership Update Course Date: 12/18/2012 CPE Credit: 8 TB Course Number: BCPE20 Staying current on tax law changes is a neverending task. Recent changes in the tax law have a great impact on your pass-through entity clients and employer. oin us for this seminar as we tackle some of the more difficult areas of pass-through entity taxation. We ll discuss tax rate changes, cancellation of indebtedness, compensation issues, bonus depreciation, passive activities, basis issues, implication of Section 199 and much more. In addition, we ll cover anticipated tax changes as we move forward into Instructor: Linda Bradley-McKee PhD, CPA private industry, who need the latest information on tax changes affecting their business clients or employers. Prerequisite: Experience with pass-through entity clients. The Complete Guide to Preparing LLC, Partnership and S Corporation Federal Income Tax Returns Date: 1/9/2013 CPE Credit: 8 TB Course Number: PLPS00 Are you new to preparing LLC, Partnership or S Corporation tax returns? Perhaps you just need a refresher on the latest tax law regarding these returns? Don t miss this interactive course where you will fill out the forms, discuss the latest form changes and leave more confident in correctly preparing a complicated Form 1065 or 1120S. Other topics covered during this informative session include new Form 8941, Schedules K and K-1, distribution issues of S Corporation shareholders, depreciation, Section 199 and much more. Make sure you re well prepared and ready to roll into busy season! Who Should Attend: All levels of staff and company controllers responsible for filing these forms. Effective and Efficient Senior-Level Review of Individual Tax Returns Date: 1/10/2013 CPE Credit: 8 TB Course Number: ERTW05 Do you have all of the tools and tricks necessary to make sure you are properly reviewing tax returns? This course contains information that will make your life easier as you enter the busy tax season, including engagement letters, administrative procedures, efficient review of certain advanced issues for income, adjustments, deductions and credits, effective procedures for delinquent clients, first-time client issues and much more. In addition to making your work easier, we will also cover schedules your staff can prepare to make it easier for you to perform the review process. Don t miss out on the chance to make the upcoming tax season more efficient for you and your staff. Instructor: Jonathan Ingber Who Should Attend: Senior staff new to the review process or experienced partners/managers looking to update and/or expand their review procedures. Prerequisite: Experience with preparing Forms 1040, reviewing diagnostics, and preparing workpapers. >GOV/NFP = Government/Not-For-Profit = Tax/Personal Financial Planning >VFALS = Valuation, Forensic Accounting & Litigation Services To register, call (in Florida), or , or visit ficpa.org/cpe. 9

10 2013 Multi-State CPE & Ski Conference January 7, 8, & 9, Hours of CPE New Location! Beaver Run Resort & Conference Center The 2013 Multi-state CPE & Ski Conference (supported by eighteen state CPA societies) features 6 four-hour sessions on a wide variety of today s most popular CPE topics. The instructors rank among the top in the country. It is truly refreshing to obtain your required CPE and enjoy physical exercise, fresh air and scenic views. To receive an information packet containing detailed course descriptions and instructor biographies, please call K2 Enterprises at (888) West Palm Beach Date: 10/23/2012 Time: 12:40-4:15 p.m. (Registration at 12:10 p.m.) CPE Credit: 4 Ethics Course Number: ETH065 Instructor: Richard Gray Identifying Fraudulent Financial Transactions Date: 10/24/2012 CPE Credit: 8 AA Course Number: FEFFT05 This course provides practical tips on how to identify financial statement fraud schemes, and how to mount a defense by improving your internal controls. This course trains you, the CPA, to refocus analytical and substantive tests on the financial and non-financial information already at hand to expose financial statement fraud. Learn to identify the red flags of fraud in financial information, and analyze a variety of fraud schemes. Excel Best Unknown Features for Accountants 1/7/13 7:30am - 11:00am $ ipad 1/7/13 4:10pm - 7:40pm $ Federal Tax Update 1/8/13 7:30am - 11:00am $ Accounting and Auditing Update 1/8/13 4:10pm - 7:40pm $ Tech Update 1/9/13 7:30am - 11:00am $ Storing & Synchronizing Data in the Cloud 1/9/13 4:10pm - 7:40pm $ PAYMENT DUE AT TIME OF REGISTRATION Instructor: Paul Baumann Who Should Attend: Accounting professionals, internal and external auditors and public practitioners responsible for the quality and integrity of financial information. Prerequisite: Experience with accounting and Annual Accounting and Auditing Update Date: 10/25/2012 CPE Credit: 8 AA Course Number: AUAA55 effect of current auditing standards, and standards on accounting and review services from coverage of the latest issues at the ASB and FASB. Compilation and Review: Updates and Advanced Considerations Date: 10/26/2012 CPE Credit: 8 AA Course Number: COMP35 Learn about the new 2012 and 2013 compilation and review professional standards, which represent the most significant changes to these standards in more than 30 years. Review pertinent, specially selected standards from earlier years. Who Should Attend: Professionals in public practice, industry, government and education who deal with nonpublic entities. NEW! The Complete Guide to Payroll Taxes and 1099 Issues Date: 10/24/2012 CPE Credit: 8 TB Course Number: CGPT00 Over the years, the IRS has stepped up their audit activity in the payroll tax and 1099 area. In addition, penalties for non-compliance have risen significantly, and changes to the tax law come fast while becoming more complex in the process. This course is a must for any CPA with responsibility for payroll tax compliance. We ll also tackle some planning opportunities when it comes to payroll taxes, an area that is often overlooked by many. Participants will leave with a comprehensive overview of federal payroll taxes, Form 1099 and all compliance-related issues. Who Should Attend: CPAs in public accounting and industry with responsibility for payroll tax compliance. NEW! Social Security, Medicare and Prescription Drug Retirement Benefits: What Every Baby Boomer Needs to Know Now Date: 11/15/2012 CPE Credit: 8 TB Course Number: SSRB10 CPAs are asked for guidance on a multitude of issues, including retirement planning and how Social Security can fit into that plan. With the changes in recent years and the probability of more changes in the future, CPAs can t afford not to be in the know on this important topic. When should your client go on social security? Should your client take Social Security first, and higher-balance IRA distributions later? What are the changes to Medicare and Part D prescription drug benefits? How can business entities be used for Social Security advantage? These questions and many more are answered during an information-packed day on some of the most crucial decisions facing your retiring clients. Instructor: Rebecca Whitener Who Should Attend: Practitioners who have baby boomer clients with significant wages or earned income. The Best Federal Tax Date: 11/28/2012 CPE Credit: 8 TB Course Number: BFTU00 task. Recent changes in the tax law and potential upcoming changes can have a great impact on your clients, their wealth, retirement and increasing tax burden. Join us for this seminar as we tackle some of the more difficult areas of federal taxation. We ll discuss tax rate changes, Social Security, estate and gift tax reform, travel and substantiation, which provisions have expired, which are about to expire and what will first appear in 2013, along with many other hot topics affecting your clients. You can t afford not to be up-to-date on these issues; your clients are counting on you! Instructor: Bobby Carmichael Who: CPAs who need to know the latest tax law changes in all areas of practice should attend. Prerequisite: Experience with individual and business clients. The Handbook for Mastering Basis, Distributions and Loss Limitation Issues for S Corporations, LLCs and Partnerships Date: 12/6/2012 CPE Credit: 8 TB Course Number: HMBI05 Mastering basis, distributions and loss limitation issues for pass-through entities is easier said than done. CPAs who prepare both individual and flowthrough business entity tax returns need a thorough grasp of these complex concepts. This course will guide the participant through difficult topics, such as calculation of adjusted S Corporation stock basis, accumulated adjustment account and distributions, adjusted basis in partnership or LLC interest, optional adjustment to basis, partnership current and liquidating distributions, loss and deduction limitations and much more. In addition, case studies are presented to give participants the opportunity to model real-life situations they might face in their own practice. Who Should Attend: CPAs who prepare both individual and flow-through business entity tax returns, and need a thorough grasp of these significant issues. This course is a must for practitioners to help reduce and avoid this exposure to malpractice. Prerequisite: Experience with business taxation. Four ways to register for FICPA CPE Programs Internet registration can be placed at Fax a completed registration form with credit card information to the FICPA at (850) Call the FICPA Member Service Center at (800) (in Florida), or (850) to place a credit card order. Mail a completed registration form to: Continuing Professional Education, FICPA, P.O. Box 5437, Tallahassee, FL A copy of our mail-in registration form may be found at October 2012 March 2013 = Accounting & Auditing >Industry = Business & Industry >BIZTECH = Business Technology 10 Knowledge Navigator OCTOBER 2012 MARCH 2013

11 FICPA Webcasts Spark Bright Ideas The FICPA offers hundreds of webcasts and webinars to meet your every need. Here is a small sample of the programs in the coming months. Oct. 19 Oct. 24 Florida Institute of CPAs Webcasts Construction Industry Conference Webcast (8 hours) Compilation and Review: Updates and Advanced Considerations (8 hours) - Replay Oct. 25 Florida CPAs (4 Hours) - Replay Oct. 26 Nov. 8-9 Nov. 14 Nov. 15 Nov. 15 Accounting and Auditing Update (4 Hours) - Replay Common Interest Realty Associations Complete Conference (16 Hours) Foreign Investment in the United States: Tax and Related Matters (8 Hours) - Replay CPAs The Most Trusted Financial Advisor, Helping Your Clients Continue Their Recovery (4 Hours) - Replay Fiduciary Accounting for Florida (8 Hours) - Replay Nov. 16 Florida CPAs (4 hours) - Replay Nov. 27 Nov. 28 Dec. 6-7 CIRA: A&A Update (4 hours) - Replay Compilation and Review: Updates and Advanced Considerations (8 hours) - Replay Tax & Financial Planning Conference (16 hours) Dec. 14 Florida CPAs (4 hours) - Replay Dec. 17 Jan Accounting and Auditing Update (4 hours) - Replay International Tax Conference (16 hours) Jan. 17 Florida CPAs (4 hours) - Replay ACPEN Webcasts Oct. 3 Oct. 24 Oct. 25 Nov. 8 Nov. 28 Dec 17 Dec 18 Dec. 19 Jan 16 Jan Audit Planning 2012 Not-for-Profit Accounting, Auditing and Tax Update (8 Hours) 1099 Changes and Best Practices Retirement Plans for Small Businesses Estate Planning Tax Forms Workshop (8 Hours) CPA s Guide to Tax Planning for Debt Cancellation and Restructuring (8 Hours) 2012 Governmental Accounting and Auditing Update (8 Hours) 2012 Compilation and Review Update (8 Hours) 2012 Annual Tax Update (8 Hours) 2012 Accounting and Auditing Update (8 Hours) ACPEN Industry Institute (aii) Webcasts Sept. 27 Oct. 15 Oct. 18 Effective Corporate Governance: Working with the Board and Audit Committee Lean Accounting (2 hours evening) 2012 Audit Risk, Materiality and Audit Program Development (2 hours - evening) Oct. 25 Nov. 3 Nov. 14 Dec. 6 Dec. 10 Jan. 29 Creating the Best Projections You Can What Does Fraud Look Like? (2 hours weekend) 2012 Internal Control in the Small to Medium Sized Audit Communication Miracles at Work: How to Increase Cooperation and Decrease Conflict Contemporary Cost Concepts: Understanding Activity- Based Costing Interviewing and Interrogation (2 hours evening) Surgent McCoy Webinars Sept. 28 Oct. 18 Oct. 24 Nov. 1 Nov. 8 Nov. 26 Dec. 6 Dec. 14 Jan. 11 Jan. 16 Year-End Tax Planning Ideas for the Closely-Held Business The Monthly Tax Reporter with Jack Surgent and Mike Tucker Government and Nonprofit A&A Update 2012: Yellow Book and A-133 Activities Reducing Your Business Owner Clients Exposure to Social Security and Self-Employment Taxes Critical Tax Season Update: Foreign Financial Asset Reporting, Form 8938 and FATCA Year-End Tax Planning Ideas for Individuals The Monthly Tax Reporter with Jack Surgent and Mike Tucker Sophisticated Estate Tax Planning for Super High-Net- Worth Clients In-Depth Understanding of the AMT for Individuals Individual and Business Compliance and Tax Form Issues Tax Practitioners Need to Know CPA Crossings Webinars Sept. 27 Oct. 3 Oct. 10 Oct. 17 Oct. 23 Nov. 13 Nov. 27 Nov. 27 Dec. 10 Dec. 19 Social Media Best Practices for CPAs ipad - Review of Top Apps for Business Professionals XBRL Level 1 - The Next Evolution in Financial Reporting The Top 10 Legal Mistakes Companies Make and How to Avoid Them Tax Depreciation: Review and Update Adobe Acrobat For Accountants II - Advanced Features and Functions 2012 Tax Season Update for Individuals 2012 Tax Season Update for Business Total Client Service: Did You Deliver All Services or Just the Audit? Excel - Tips For Eliminating Errors From Your Spreadsheets Visit the FICPA website ficpa.org/cpe/webcast to view full listings of the webcasts. 11

12 Conferences th Annual Accounting Show (AS) Sept , 2012 Greater Ft. Lauderdale/Broward County Convention Center Ft. Lauderdale Construction Industry Conference (CIC) Oct. 19, 2012 Renaissance Orlando Airport Hotel Orlando Florida State University Fall Accounting Conference (FSUF) Oct. 25, 2012 FSU Center for Professional Development Tallahassee University of South Florida Accounting Conference (USFAC) Oct , 2012 USF Marshall Student Center Tampa Florida Gulf Coast University Accounting and Tax Conference (FGCU) Oct , 2012 Embassy Suites Hotel Ft. Myers University of Florida Accounting Conference (UFAC) Nov. 8-9, 2012 Hilton University of Florida Conference Center Gainesville NEW! Elder Planning Symposium (ELDR) Oct. 26, 2012 Tampa Airport Marriott Tampa Common Interest Realty Associations Conference (CIRA) Nov. 8-9, 2012 Royal Plaza Hotel Orlando Tax and Financial Planning Conference (FIFT) Dec. 6-7, 2012 Seminole Hard Rock Hotel & Casino Ft. Lauderdale Valuation, Forensic Accounting & Litigation Services Conference (LC) Jan , 2013 Ft. Lauderdale Marriott North Ft. Lauderdale International Tax Conference (ITC) Jan , 2013 JW Marriott Hotel Miami To register and view additional information, visit ficpa.org/cpe or call your Member Service Center at (800) (in Florida) or (850) For more information, visit