OSCPA. Updated March COURSE CATALOG.

Transcription

1 OSCPA COURSE CATALOG Updated March

2 Table of Contents CPE Your Way... 7 Conferences & Clusters... 9 OKLAHOMA CITY SEMINARS Upcoming Peer Review: Is Your Firm Ready? Accounting and Reporting for Nonprofit Organizations AICPA s Annual Update: Top 12 Governmental and Nonprofit Accounting and Auditing Issues Facing CPAs Applying the Uniform Guidance in Your Single Audits Identity Theft: Preventing, Detecting and Investigating Identity Theft Analytics and Big Data for Accountants Self-Directed IRAs, Roth IRAs and Retirement Plans Estate and Gift Tax Planning Update What Do We Do Now? Business Succession Planning Update Nonprofit Financial Statements: Everything You Need to Know Today and Everything You Will Need to Know Tomorrow Fraud and Abuse in Nonprofit Entities and Governments: Stealing From Everyone Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses Five Critical A&A Issues that CPAs in Industry Will Confront in FASB Update for Small and Medium-Sized Businesses: A Practical Implementation Guide Accounting Standards Review for Controllers and Finance Professionals Accounting Six Pack: Current and Future Issues Advanced Defined Contribution Plans Audit Certificate Exam Review Essential Skills CFO Series Day Only Financial Officer: Skills for Smaller Company Financial Managers Budgeting and Forecasting Tools and Techniques Advanced Excel Annual Tax Planning Guide for S Corporations, Partnerships and LLCs LLC Operating Agreements Workshop Corporate Finance Skills CFO Series Day Managing Risk CFO Series Day From Hiring to Firing and Everything in Between: Legal, Tax and Health Care Issues Complete Guide to Payroll Taxes and 1099 Issues Beer & Ethics: Are CPA Ethics Applicable in Today s Business Environment? OSCPA Course Catalog Page 2

3 Keeping Up With Technology in 2017 CFO Series Day Office 365 Unleash the Power in Your Organization Construction Contractors: Accounting, Auditing and Tax Annual Update for Accountants and Auditors Engagement Essentials: Compilation of Financial Statements Engagement Essentials: Compilation of Financial Statements Webcast Only Engagement Essentials: Compilation of Financial Statements Social Security, Medicare and Prescription Drug Retirement Benefits: What Every Baby Boomer Needs to Know The Best Income Tax, Estate Tax and Financial Planning Ideas of Effective and Efficient Senior-Level Review of Individual Tax Returns Hot IRS Tax Examination Issues for Individuals and Businesses Are CPA Ethics Applicable in Today s Business Environment? Are CPA Ethics Applicable in Today s Business Environment? Advanced Tax Strategies for LLCs and Partnerships Advanced Mergers, Acquisitions and Sales of Closely Held Businesses Form 990: Mastering Its Unique Characteristics Nonprofit Accounting and Auditing Update Nexus Update: Latest Developments in State Income, Franchise and Sales Taxes Slashing Taxes for Your Small Business Clients: Corporations, Partnerships and LLCs Reviewing Pass-Through Tax Returns: What Are You Missing? Leadership, Ethics and Trust CFO Series Day Nonprofit Financial Management: Critical Competencies and Emerging Trends Federal Tax Update Individual and Business Current Developments Tax-Favored Health Care Plans After the ACA Nuts and Bolts of an IRS Audit US Tax Court Death and Taxes: Estate Planning Fundamentals for CPAs The ABCs of FLPs Compilations, Review and New Preparations: Engagement Performance and Annual Update FASB's Big 3 Revenue Recognition, Leases and Financial Instruments Technology for CPAs Reviewing Individual Tax Returns: What Are You Missing? Controller's Update: The Latest Trends OSCPA Course Catalog Page 3

4 Securing Your Data Practical Tools for Protecting Information Protecting Your Client from Tax Return Identity Theft The Changing Role of the Controller: Advancing from Tactical to Strategic Tech Tools and Gadgets for a More Efficient You Social Security and Medicare: Maximizing Retirement Benefits Fraud: Recent Findings, Red Flags and Corruption Schemes Hottest Tax Planning Developments Under the Current Tax Law Fraud and Cash Receipts: Common Frauds and Internal Controls Preparing Individual Tax Returns for New Staff and Para-Professionals Tax Forms Boot Camp: LLCs, Partnerships and S Corporations TULSA SEMINARS Documenting Your EBP Audit: What You Need to Know Auditing Employee Benefit Plans Annual Yellow Book Update and Review A Realistic Approach Financial Statement Presentation And Disclosure A Realistic Approach Annual Accounting Update and Review for Accountants in Industry Annual Update and Practice Issues for Preparation, Compilation and Review Engagements Annual Accounting and Auditing Update Ethical Considerations for CPAs Guide to SSARS No. 21 Preparation of Financial Statements and Compilation Engagements Analyzing a Company's Financial Statement Position Your Organization for Success: Strategies for Today's Competitive Environment Toolkit of Best Practices for Today s Controller and Financial Manager Tax Update for CPAs in Industry Fringe Benefit and Health Benefit Tax Update Construction Contractors Advanced Issues Revenue Recognition: Mastering the New FASB Requirements Accounting and Auditing Update Data Breaches and Other Cyber Frauds: A 21st Century Risk to Your Organization Tax Aspects of Bankruptcy, Insolvency and Foreclosure Alternative Minimum Tax Know and Kill the Beast Planning to Defeat the 3.8 Percent Medicare Tax Employment Law Update: Key Risks and Recent Trends Advanced Business Law for CPAs OSCPA Course Catalog Page 4

5 Nonprofit Fraud Detection and Prevention The Eight Hour MBA The Value-Added Controller Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes Leases: Mastering the New FASB Requirements Frequent Frauds Found in Governments and Nonprofits Integrating Audit Data Analytics into the Audit Process Top 10 Tax Topics of Advisor's Workshop: Helping Small-Business Clients Navigate Health Insurance and Fringe Benefits in Multigenerational Tax Planning Strategies for New Service Opportunities and Better Client Outcomes Select Estate and Life Planning Issues for the Middle-Income Client A+ College Savings Planning: Maximizing Resources and Tax Benefits Are CPA Ethics Applicable in Today s Business Environment? Are CPA Ethics Applicable in Today s Business Environment? Annual Update for Controllers The New Controllership: Keys to Boosting Financial Performance The New Controllership: Keys to Boosting Management Skills Form 1041: Income Taxation of Estates and Trusts Reviewing S Corporation Tax Returns: What Are You Missing? Smart Tax Planning Strategies for Individuals How to Settle a Client's Estate in The Complete Trust Workshop Determining How Much Money You Need to Retire: Tax Ideas and Money Management in Retirement 130 Beer & Ethis: Are CPA Ethics Applicable in Today s Business Environment? Excel Financial Reporting and Analysis QuickBooks for Accountants Top 50 Mistakes Practitioners Make and How to Fix Them: Individual Tax and Financial Planning Top 50 Business Tax Mistakes Practitioners Make and How to Fix Them Advanced Individual Income Tax Return Issues Latest Developments in Government and Nonprofit Accounting and Auditing for Performing Single Audits Under the New Uniform Guidance for Federal Awards Accounting and Auditing Update for Small Businesses Accounting Method as a Tax Planning Service: Filing Form 3115 to Save Taxes OSCPA Course Catalog Page 5

6 Tax Exempt Organizations Advanced Planning and Compliance for Tax Matters Oil and Gas Federal Income Taxation: Refresher Oil and Gas Federal Income Taxation of Upstream Operations: Advanced Oil and Gas Tax Partnership Issues Governmental and Nonprofit Annual Update Nonprofit Financial Reporting: Mastering the Unique Requirements Reviewing Individual Tax Returns: What Are You Missing? Controller's Update: The Latest Trends Securing Your Data Practical Tools for Protecting Information Protecting Your Client from Tax Return Identity Theft The Changing Role of the Controller: Advancing from Tactical to Strategic Tech Tools and Gadgets for a More Efficient You Social Security and Medicare: Maximizing Retirement Benefits Fraud: Recent Findings, Red Flags and Corruption Schemes Hottest Tax Planning Developments Under the Current Tax Law Fraud and Cash Receipts: Common Frauds and Internal Controls Basis/Distributions for Pass-Through Entities: Simplifying the Complexities Multistate Income Tax Preparing Individual Tax Returns for New Staff and Para-Professionals SEMINARS IN OTHER CITIES The Best Federal Tax Update Course The Best Federal Tax Update Course The Best Federal Tax Update Course OSCPA Course Catalog Page 6

7 CPE Your Way Every individual learns best in a different manner. As such, the Oklahoma Society of CPAs offers a variety of learning environments to fit the unique needs of each individual. More than 150 live seminars are offered annualy in Oklahoma City, Tulsa and in a few smaller communities, thanks to the CPE Road Show. Our 15 Conferences and Clusters, offering four to 16 hours at each event, allows for ample learning and networking opportunities. With 6,000+ webcasts and webinars from seven vendors, you can always find a course to fit your needs at a time that works for you. If you prefer to work at your own pace, the variety of on-demand and self-study offerings, including a self-study exam in the CPAFOCUS magazine, will fit your needs. Looking for something a little out of the box? Check out one of our CPAs After Hours events, a Beer & Ethics class or a Lunch+Learn. Seminar Times Unless otherwise noted, eight-hour seminars run 8:00am until 3:30pm and include lunch in the cost of the registration fee. Two-hour and four-hour courses do not include lunch. Seminar Pricing MEMBER Early Bird Price MEMBER Standard Price NONMEMBER Early Bird Price NONMEMBER Standard Price Printed Materials 8-hour seminars $240 $265 $340 $365 $25 4-hour seminars $125 $140 $175 $190 $15 2-hour seminars $70 $90 $85 $105 $15 Early Bird prices are available 21 days prior to a course date. Standard prices apply at 20 days prior to a course date. Electronic materials are always free and are provided to all attendees for every live course. AICPA Discount A $30 AICPA Member Discount is available to CPAs who are AICPA members for eight-hour courses with AICPA listed as the vendor. You do not have to be a member of the OSCPA to receive this discount. The $30 discount will be taken off after the Early Bird Price or any other promotional discounts. The AICPA Member Discount is not available on four-hour courses. CPE Certificates CPE Certificates are sent electronically. You should receive your certificate within two weeks of the course date. Certificates can also be found in the My CPE section of the oscpa.com website. Certificates are not available until the course has been reconciled and the full balance has been paid. Evaluations All course evaluations are done electronically. A link to the online evaluation will be ed out to you on the same day as the course. OSCPA Course Catalog Page 7

8 Substitutions, Transfers and Cancellations All live courses are subject to the OSCPA s Subtitution, Transfer and Cancellation Policy: You may substitute another person at any time with no additional charge. Please notify the CPE department of the substitution as soon as possible. You may transfer your registration to another course. Additional fees would pertain if the new course is more expensive, in which case the difference would be charged. You may cancel a registration any time, but fees may be incurred. o o o o General Policies If a cancellation notice is given more than two weeks out from a course date, registration fees can be refunded back to the original form of payment used or added as a credit to Money on Account. If a cancellation notice is given less than two weeks out from a course date, a $25 administrative fee will be charged. Remaining registration fees can either be refunded back to the original form of payment used or added as a credit to Money on Account. If a cancellation notice is given within 24 hours of the course date, no refund will be issued. Refunds are also not issued for "no shows" the day of the course. However, if you paid for a printed manual, it will still be mailed to you. Once course e-materials have been downloaded, no refund will be issued. Please note that course dates, locations, speakers and/or pricing are subject to change without notice. Be sure to verify course information via the online Course Catalog or with someone in the CPE Department before purchasing a course. The OSCPA reserves the right to cancel a course at any time due to insufficient number of registrants, instructor travel issues and/or inclement weather conditions. For more information, visit the CPE Policies page on the OSCPA website. OSCPA Course Catalog Page 8

9 Conferences & Clusters In 2017, the Oklahoma Society of CPAs is offering 15 Conferences and Clusters. Many of the OSCPA Conferences are designed by a committee of your peers, ensuring that the most important and timely topics are presented. Additionally, three conferences are webcast for your convenience. Clusters provide a unique opportunity to build-your-own CPE experience by combining a variety of four-hour courses over the course of multiple days. Premium content is provided to nationally known speakers and popular vendors. Unless otherwise noted, Conferences and Clusters start at 8:00am. Lunch is provided for all one-day and two-day conferences. Lunch is not provided at any Clusters due to the a la carte nature of the events. Visit the OSCPA website to register for a 2017 Conference or Cluster. May Governmental Accounting & Auditing Conference EVENT CODE: 2561 May 4 & 5 Embassy Suites Hotel & Conference Center Norman EARLY BIRD PRICE: $290 Member $390 Nonmember Thru 4/13 STANDARD PRICE: $315 Member $415 Nonmember Effective 4/14 EVENT CODE: 2562 May 4 & 5 Live Webcast STANDARD PRICE: $315 Member $415 Nonmember June Annual Members Meeting EVENT CODE: 2563 June 9 Hyatt Regency Hotel Tulsa EARLY BIRD PRICE: $65 per CPE session Thru 5/19 LATE FEE: $25 on total purchase Effective 5/20 LUNCH & DINNER PRICING: Please check the website or brochure July YAP Conference EVENT CODE: 2590 July 25 Waters Edge Winery Oklahoma City STANDARD PRICE: $100 Member $150 Nonmember EVENT CODE: 2591 July 26 Marshall Brewing Company Tulsa STANDARD PRICE: $100 Member $150 Nonmember OSCPA Course Catalog Page 9

10 August Kurt Oestricher Symposium (Cluster) EVENT CODE*: 2568 August 23 NOAH s Event Center Tulsa EARLY BIRD PRICE: $125 per session Member $140 per session Nonmember Thru 8/2 STANDARD PRICE: $175 per session Member $190 per session Nonmember Effective 8/3 EVENT CODE*: 2569 August 24 NOAH s Event Center Oklahoma City EARLY BIRD PRICE: $125 per session Member $140 per session Nonmember Thru 8/3 STANDARD PRICE: $175 per session Member $190 per session Nonmember Effective 8/4 *Each course/session offered within the Cluster will have its own course code starting with the number listed. Pricing listed is per course/session. September Value Conference EVENT CODE: 2577 September 20 NOAH s Event Center Tulsa EARLY BIRD PRICE: $199 Member $299 Nonmember Thru 8/30 STANDARD PRICE: $224 Member $334 Nonmember Effective 8/31 October Oil & Gas EVENT CODE: 2574 October 20 Embassy Suites Downtown/Medical Center Oklahoma City EARLY BIRD PRICE: $230 Member $330 Nonmember Thru 9/29 STANDARD PRICE: $255 Member $355 Nonmember Effective 9/30 November Vern Hoven One-Day Federal Tax Update EVENT CODE: 2581 November 9 Hyatt Regency Hotel Tulsa EARLY BIRD PRICE: $275 Member $375 Nonmember Thru 10/19 STANDARD PRICE: $300 Member $400 Nonmember Effective 10/20 EVENT CODE: 2582 November 10 Sheraton Reed Center Embassy Suites Midwest City EARLY BIRD PRICE: $275 Member $375 Nonmember Thru 10/20 STANDARD PRICE: $300 Member $400 Nonmember Effective 10/21 OSCPA Course Catalog Page 10

11 EVENT CODE: 2584 November 10 Live Webcast STANDARD PRICE: $300 Member $400 Nonmember Accounting Expo EVENT CODE: 2585 November Embassy Suites Downtown/Medical Center Oklahoma City EARLY BIRD PRICE: $280 Member $380 Nonmember Thru 5/1 STANDARD PRICE: $305 Member $405 Nonmember Effective 5/1 ONE-DAY PRICE: $210 Member $310 Nonmember December Oklahoma Tax Institute EVENT CODE: 2566 November 30 & December 1 Hyatt Regency Hotel Tulsa EARLY BIRD PRICE: $300 Member $400 Nonmember Thru 11/9 STANDARD PRICE: $325 Member $425 Nonmember Effective 11/10 ONE-DAY PRICE: $210 Member $310 Nonmember EVENT CODE: 2567 November 30 & December 1 Live Webcast STANDARD PRICE: $325 Member $425 Nonmember CPE Blowout (Cluster) EVENT CODE*: 2571 December 12 & 13 Hyatt Regency Hotel Tulsa EARLY BIRD PRICE: $125 per session Member $140 per session Nonmember Thru 11/23 STANDARD PRICE: $175 per session Member $190 per session Nonmember Effective 11/24 EVENT CODE*: 2572 December 14 & 15 Sheraton Reed Center Midwest City EARLY BIRD PRICE: $125 per session Member $140 per session Nonmember Thru 11/23 STANDARD PRICE: $175 per session Member $190 per session Nonmember Effective 11/24 *Each course/session offered within the Cluster will have its own course code starting with the number listed. Pricing listed is per course/session. January 2018 Vern Hoven Two-Day Federal Tax Update EVENT CODE: 2583 January 18 & 19, 2018 Sheraton Reed Center Midwest City EARLY BIRD PRICE: $445 Member $545 Nonmember Thru 12/28 STANDARD PRICE: $470 Member $570 Nonmember Effective 12/2 OSCPA Course Catalog Page 11

12 OKLAHOMA CITY SEMINARS OSCPA Course Catalog Page 12

13 Upcoming Peer Review: Is Your Firm Ready? Course Code: 100 5/15/17 8:00 AM-3:30 PM OSCPA Learning Center Oklahoma City CPE Hours: 8 Level: Intermediate Vendor: AICPA Instructor: Dan Bradley What does it take to have an effective quality control system that leads you to a clean, unmodified peer review report? Find out how to prepare for your next review and what can be done on a daily basis to create a strong quality control environment for your firm. Identify the most common significant deficiencies that peer reviews uncover and what you can do to prevent them from occurring in your firm. Consider the process for selecting the appropriate peer reviewer and determine the right review year-end for your firm. If you have specialized engagements, such as governmental units, nonprofit organizations, construction contractors or employee benefit plans, this course examines the additional issues that may come into play. DESIGNED FOR: Practitioners subject to peer review who are involved in performing accounting and auditing services for small and midsize businesses OBJECTIVES: Recall how to create a firm environment that focuses on quality control. Recognize the basic steps for monitoring and inspections. Recall key considerations related to establishing a quality control system based on the Quality Control Standards. Recognize significant recurring engagement deficiencies and how to prevent them. Identify how to prepare for your next peer review decisions to make and pulling together the right information. HIGHLIGHTS: What to do between reviews to maintain a quality control environment and continually prepare for the next review Common engagement deficiencies and how to prevent them Selection process the peer reviewer and the review year-end Quality control standards overview What you need to assemble for your reviewer Peer review wrap-up expectations Solutions to common quality control issues PREREQUISITE: Experience in performing accounting and auditing services CREDIT TYPE(S): A&A Accounting & Auditing Auditing Peer Review OSCPA Course Catalog Page 13

14 Accounting and Reporting for Nonprofit Organizations Course Code: 102 5/16/17 8:00 AM-3:30 PM OSCPA Learning Center Oklahoma City CPE Hours: 8 Level: Intermediate Vendor: AICPA Instructor: Dan Bradley This course provides you with the tools necessary to enhance your nonprofit accounting skills and create value-added services to clients. We take you beyond the theory through a case-study-intense, highly interactive, classroom environment where you will examine, evaluate and perform 21 case studies enhancing your working knowledge of fundamental nonprofit accounting and reporting, presentation requirements, note disclosures unique to nonprofits, and options allowed under GAAP. DESIGNED FOR: Auditors, practitioners and accounting and finance professionals of nonprofit organizations OBJECTIVES: Identify major components of accounting and reporting in nonprofit organizations. Recognize appropriate accounting for recording and recognizing contributions. Identify concepts related to valuation of contributed services and promises received near year-end. Apply fund accounting and the reclassification of fund balances into net asset classes. Recall the effects of split-interest agreements on nonprofit entities. Determine the appropriate accounting for membership dues under various scenarios. HIGHLIGHTS: Financial statement presentation Note disclosures Operating and non-operating costs Allocation of fundraising costs Contributed services Membership fees Split-interest agreements Common financial statement mistakes Grant contributions and exchange transactions Statement of activities Programmatic Investments PREREQUISITE: Experience in the nonprofit environment CREDIT TYPE(S): A&A Government Accounting & Auditing Accounting Non-Profit Entities OSCPA Course Catalog Page 14

15 AICPA s Annual Update: Top 12 Governmental and Nonprofit Accounting and Auditing Issues Facing CPAs Course Code: 104 5/17/17 8:00 AM-3:30 PM OSCPA Learning Center Oklahoma City CPE Hours: 8 Level: Update Vendor: AICPA Instructor: William Wagner Preparers of governmental and nonprofit financial statements and their auditors often seek advice from the AICPA s Technical Hotline as well as from the GASB Technical Inquiry System. The advice they receive from these sources is highquality and non-authoritative, but offers viable solutions or reasonable alternatives for accounting and auditing issues related to governmental and nonprofit organizations. The objective of this course is to enhance participants knowledge and application of professional judgment by providing a review of the top accounting and auditing issues faced by preparers of governmental and nonprofit financial statements and their auditors based on calls and inquiries received by both the AICPA and GASB over the past year. DESIGNED FOR: External and internal auditors of governmental organizations and governmental accounting professionals OBJECTIVES: Identify current accounting issues facing governmental and nonprofit organizations. Recognize audit challenges related to newly effective GASB standards. Apply recent GASB pronouncements to accounting transactions. Recall audit issues related to new and existing GASB standards. HIGHLIGHTS: Current GASB developments Audit issues related to GASB developments Recent GASB pronouncements and their impact on accounting and reporting Top advice from the AICPA s Technical Hotline and the GASB Technical Inquiry System PREREQUISITE: Experience in governmental accounting and auditing CREDIT TYPE(S): A&A Government Accounting & Auditing Accounting Auditing OSCPA Course Catalog Page 15

16 Applying the Uniform Guidance in Your Single Audits Course Code: 108 5/18/17 8:00 AM-3:30 PM OSCPA Learning Center Oklahoma City CPE Hours: 8 Level: Intermediate Vendor: AICPA Instructor: William Wagner Does a single audit have you running in circles? This course provides you with the knowledge to be more efficient and effective at planning and performing audits in accordance with the requirements of the Uniform Guidance and the Single Audit Act. Make sure your skills are up-to-date with the latest information in this challenging audit area. DESIGNED FOR: Auditors performing single audit engagements, internal financial staff of governments and nonprofit entities interacting with auditors OBJECTIVES: Analyze the relationship of the Single Audit Act and the OMB Uniform Guidance. Identify fundamental auditee and auditor responsibilities related to a compliance audit of federal awards. Determine major federal programs. Determine the requirements of the single audit as it relates to understanding internal control, assessing the level of control risk, and testing the effectiveness of internal control relative to federal awards. Identify the single audit requirements for testing compliance with federal statutes and regulations and the applicable compliance requirements relative to major federal programs. Select reporting requirements. Identify the audit and reporting requirements for program-specific audits. Apply the types of guidance and requirements found in the Uniform Guidance, including cost principles for federal awards. HIGHLIGHTS: Introduction to single audits Identifying federal assistance and determining major programs Understanding, assessing and testing internal control Testing compliance with federal statutes and regulations and applicable compliance requirements Auditor reporting in a Uniform Guidance compliance audit Program-specific audits Considerations related to implementing the Uniform Guidance requirements PREREQUISITE: Background of nonprofit or governmental accounting and auditing CREDIT TYPE(S): A&A Government Accounting & Auditing Auditing OSCPA Course Catalog Page 16

17 Identity Theft: Preventing, Detecting and Investigating Identity Theft Course Code: 112 5/22/17 8:00 AM-3:30 PM OSCPA Learning Center Oklahoma City CPE Hours: 8 Level: Intermediate Vendor: AICPA Instructor: Curtis Quickel Protect yourself and your clients from identity theft, which includes the theft of personal and professional identities. No one is immune from this rising tide of criminal misconduct and as your clients seek your advice, you will be required to perform due diligence in protecting their IDs. Some will even be tasked with investigating the crime. This course addresses the needs of each. As the instances of identity theft and data breaches continue, people are clamoring for ways to detect identity theft, protect themselves from becoming a victim and investigate instances of theft when they strike. Don t allow you or your client to become the next victim! DESIGNED FOR: CPAs, forensic accountants, fraud examiners, individuals in the banking and financial services industry, attorneys, law enforcement and other interested individuals OBJECTIVES: Identify the various means used to commit identity theft and how thieves obtain the information necessary to commit these crimes. Recognize how to protect personal and professional identities from identity theft. Identify how to investigate a case of identity theft, and the steps involved in such investigation. Recall keys to success when teaching clients how to implement policies and procedures to protect their identities. HIGHLIGHTS: Identity theft statistics Types of identity theft Obtaining the victim s information Tools used in identity theft investigations Finding identifying information on the Internet Investigating identity theft Detecting and preventing identity theft PREREQUISITE: Basic knowledge of fraud and related investigations CREDIT TYPE(S): A&A Accounting & Auditing Auditing OSCPA Course Catalog Page 17

18 Analytics and Big Data for Accountants Course Code: 116 5/23/17 8:00 AM-3:30 PM OSCPA Learning Center Oklahoma City CPE Hours: 8 Level: Basic Vendor: AICPA Instructor: Curtis Quickel Analytics is the new force driving business. Tools have been created to measure program impacts and ROI, visualize data and business processes and uncover the relationship between key performance indicators, many utilizing the unprecedented amount of data now flowing into organizations. In this course you will discuss leading-edge topics in analytics and finance in a session that is packed with useful tips and practical guidance that you can apply immediately. DESIGNED FOR: CFOs, controllers, treasurers and other financial managers OBJECTIVES: Deal with major trends in predictive analytics, optimization, correlation of metrics and big data. Interpret and manage new trends in analytics techniques affecting your organization. Utilize new tools for data analytics. Critically interpret analytic reports and advise decision makers. HIGHLIGHTS: Evidence-based techniques for finding or generating data, selecting key performance indicators, isolating program effects Relating data to return on investment, financial values and executive decision making Data sources including surveys, interviews, customer satisfaction, engagement and operational data Visualizing and presenting complex results PREREQUISITE: None CREDIT TYPE(S): A&A Accounting & Auditing Finance OSCPA Course Catalog Page 18

19 Self-Directed IRAs, Roth IRAs and Retirement Plans Course Code: 124 6/22/17 8:00 AM-3:30 PM OSCPA Learning Center Oklahoma City CPE Hours: 8 Level: Intermediate Vendor: Bradley Burnett Tax Seminars, Ltd Instructor: Bradley Burnett Self-directed IRAs and other retirement arrangements are becoming more and more the rage and for good reason. Plenty of tax and financial advisors lead both good and greedy clients down the path to disaster. Court cases, IRS rulings and DOL rulings are piling up as to the dos and don'ts of self-directed retirement arrangements. Are self-directed retirement arrangements worth the risk? Yes, if approached properly. But, how do we keep from detonating the explosives? DESIGNED FOR: All accounting professionals desiring to learn the lucrative opportunities, compliance obligations and devastating pitfalls to avoid in the self-directed IRA, self-directed Roth IRA and self-directed retirement plan contexts OBJECTIVES: Learn and develop a better sense about the federal tax rules, planning opportunities, compliance obligations and pitfalls of self-directed traditional IRAs, Roth IRAs and retirement plans. HIGHLIGHTS: Self-directed features for traditional IRAs, Roth IRAs, SEP IRAs, SIMPLE IRAs, individual 401(k)s and HSAs 401 (qualification), 408 (no collectibles), 4975 (no life insurance), 4975 (prohibited transactions), 512 (UBIT), 513 (unrelated trade or business), 514 (unrelated debt-financed income) and other topics Avoiding befuddling pitfalls: Sale or lease to IRA; receiving management fee; borrowing; using IRA as security (hot topic); transfers to disqualified person(s); extending credit (the extended outreach of this one is dangerous); providing immediate financial gain to account holder or related person (what does that mean?) Which can be contributed to an IRA or must be left out? Limited partnerships; venture capital; private stock; business startups (ever hear of a ROBS transaction?); LLCs; privately held enterprises; real estate (residential; rentals; undeveloped land; foreclosures; commercial; rehabs; lease options; mobile homes); loans (mortgage loans; promissory notes; deeds of trust; business loans); precious metals (gold; silver; platinum; palladium); collectables; brokerage accounts; oil and gas; crops; and timber Services provided by non-fiduciary custodians and plan recordkeepers Present and future of IRA checkbook control What is the financial institution (e.g., Merrill Lynch) packet of forms debacle and how can it be avoided? Financial freedom or flailing faux pas? PREREQUISITE: None CREDIT TYPE(S): Taxation Tax & Financial Planning Taxation Financial Planning OSCPA Course Catalog Page 19

20 2017 Estate and Gift Tax Planning Update What Do We Do Now? Course Code: 126 6/23/17 8:00 AM-11:30 AM OSCPA Learning Center Oklahoma City CPE Hours: 4 Level: Update Vendor: Bradley Burnett Tax Seminars, Ltd Instructor: Bradley Burnett Do existing estate plans hit the target or miss the boat? A recent study indicates only three percent of current estate plans in America currently hit the mark appropriately in light of recent estate and gift tax law developments. This course helps you to focus on key aspects of and recent developments related to estate and gift tax planning. DESIGNED FOR: CPAs and other accounting and financial planning professionals desiring an update as to recent important estate and gift tax developments OBJECTIVES: Learn relevant recent estate and gift tax law developments and their impact on planning. HIGHLIGHTS: How rising income tax rates affect estate planning Recent development potpourri Do you and your client's existing estate plan hit the mark or miss the boat? The latest and current odds of more Congressional meddling Avoid being blindsided by state estate or inheritance taxes Trends in recent IRS enforcement activity Recent court cases and IRS guidance Recent valuation discount victories and victims IRS current attack on FLPs and FLLCs and the court's reaction PREREQUISITE: None CREDIT TYPE(S): Taxation Tax & Financial Planning Taxation Financial Planning OSCPA Course Catalog Page 20

21 Business Succession Planning Update Course Code: 128 6/23/17 12:30 PM-4:00 PM OSCPA Learning Center Oklahoma City CPE Hours: 4 Level: Intermediate Vendor: Bradley Burnett Tax Seminars, Ltd Instructor: Bradley Burnett Nintey percent of all U.S. businesses are family businesses. These 20 million businesses generate forty-nine percent of GDP, employ fifty-nine percent of the workforce and create seventy-eight percent of new jobs. Seventy percent of family businesses fail to survive the second generation, and eighty-seven percent fail to survive the third generation. Why the high failure rate? Two reasons: First, failure to plan adequately for succession from the older generation to the younger generation from logistical, liquidity and emotional perspectives; and second, failure to adequately estate plan to minimize income and transfer tax costs and creditor/predator risks. This course presents a model is for effective succession from one generation to the next. Particular emphasis is provided on how recent developments and estate and gift tax uncertainty on the immediate horizon may tip the balance. DESIGNED FOR: CPAs and accounting professionals interested in successfully seeing a closely held family business transition from one generation to the next OBJECTIVES: Learn the challenges and opportunities facing entrepreneurial business desiring to pass on within the family to a future generation(s) and approaches and tax breaks making it possible. Analyze why family business succession plans (or the lack thereof) most often fail. Identify the precipitating downfalls and explore remedies to prevent them. HIGHLIGHTS: Basic questions to be addressed for effective succession planning Developing a plan (step-by-step format) Recent developments worthy of attention and action When to begin planning, how often to revisit an existing plan Transfer and income tax considerations Protection maneuvers against creditors, predators and in-laws Wills, revocable trusts, irrevocable trusts, ILITs, POAs and more Capital structure devices: family partnerships, family LLCs, S corps Direct lifetime versus testamentary gifts, transfers and intra-family sales Liquidity considerations Symptoms of a plan in trouble, possible solutions How CPAs enter the succession planning fray to build their own business PREREQUISITE: None CREDIT TYPE(S): Taxation Tax & Financial Planning Taxation Financial Planning OSCPA Course Catalog Page 21

22 Nonprofit Financial Statements: Everything You Need to Know Today and Everything You Will Need to Know Tomorrow Course Code: 132 6/27/17 8:00 AM-3:30 PM OSCPA Learning Center Oklahoma City CPE Hours: 8 Level: Intermediate Vendor: Surgent Instructor: Curtis Quickel It is always tempting to procrastinate. However, as Abraham Lincoln once said, "You cannot escape the responsibility of tomorrow by evading it today." This course is designed to provide you with everything you need to know about nonprofit financial reporting and also provide you with the knowledge you will need tomorrow under the new FASB ASU on nonprofit financial statements. The course materials utilize a highly illustrative and innovative format. More than 30 focused exercises are included to provide an enhanced working knowledge of nonprofit accounting and reporting. DESIGNED FOR: Nonprofit industry professionals and auditors OBJECTIVES: Identify what distinguishes nonprofit accounting and reporting from commercial sector accounting and reporting. Skillfully apply today s unique nonprofit financial reporting requirements while also preparing for tomorrow s requirements. More effectively audit nonprofit entities through superior knowledge of accounting and reporting requirements. HIGHLIGHTS: The requirements and options that nonprofits have in preparing their financial statements today and how they will change tomorrow under the new FASB ASU on nonprofit financial statements Key nonprofit accounting requirements related to contributions, promises to give, contributed services, net assets, special events, the classification of expenses and more Developing issues related to the revenue recognition standard PREREQUISITE: Some introductory background in nonprofit accounting and reporting CREDIT TYPE(S): A&A Government Accounting & Auditing Accounting OSCPA Course Catalog Page 22

23 Fraud and Abuse in Nonprofit Entities and Governments: Stealing From Everyone Course Code: 138 6/28/17 8:00 AM-3:30 PM OSCPA Learning Center Oklahoma City CPE Hours: 8 Level: Intermediate Vendor: Surgent Instructor: Curtis Quickel When nonprofit entities and governments fall prey to fraud and abuse it breaks the hearts of donors and taxpayers. Fraud and abuse also causes donors and taxpayers to lose confidence in those nonprofit entities and governments. In this course, we will focus on the common types of fraud and abuse that occur in nonprofit entities and governments and also address the auditor s responsibilities related to fraud and abuse. The course materials utilize a highly illustrative and innovative format. More than 30 focused exercises are included to provide an enhanced knowledge of fraud and abuse in nonprofit entities and governments. DESIGNED FOR: Auditors of nonprofit entities and governments and industry professionals interested in preventing fraud OBJECTIVES: Confidently and efficiently comply with the GAAS and Yellow Book requirements related to fraud and abuse. Improve your awareness of real-world frauds occurring in nonprofit entities and governments. Implement useful fraud prevention tools. Perceive how real-world frauds were actually discovered. HIGHLIGHTS: The current GAAS requirements related to fraud found in AU Section 240, Consideration of Fraud in a Financial Statement Audit The current Yellow Book requirements related to fraud and abuse Common conditions that indicate the financial statements may contain a material misstatement from fraud and fraud risk factors frequently observed in nonprofit entities and governments Recent frauds that occurred in nonprofit entities involving: the theft of cash; falsified billings; improper use of credit cards; the redirection of cash and non-cash contributions; conversion of assets; the redirection of benefits; grant-related fraud; and travel and expense reporting fraud Recent frauds that occurred in governments involving: falsified applications for benefits; payroll fraud; vendor fraud; kickbacks; workers compensation and risk management frauds; purchase card abuse; providing government services for personal benefit; misappropriation of utility payments; and theft of assets Tools for fraud prevention and detection PREREQUISITE: Basic knowledge of the nonprofit and government environment CREDIT TYPE(S): A&A Government Accounting & Auditing Auditing Non-Profit Entities Fraud OSCPA Course Catalog Page 23

24 Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses Course Code: 146 7/19/17 8:00 AM-11:30 AM OSCPA Learning Center Oklahoma City CPE Hours: 4 Level: Basic Vendor: Surgent Instructor: Joann Cross A clear and concise set of proper financial statement disclosures can make or break an entity's financial statements. Such disclosures are no longer simply additional information provided by a business; they can be complex in nature and difficult to both prepare and understand, even for small and medium-sized businesses. Oftentimes, financial statement users will first turn to the notes in the financial statements in order to get a feel for where the business and its numbers might be heading. This course will focus on key balance sheet and income statement disclosure as well as those relating to accounting policies, changes in accounting estimates and errors, subsequent events, going concern and related party disclosures. The course will use illustrations and real-world examples from financial statements to provide you with a hands-on feel for the disclosure requirements across a number of accounting standards. DESIGNED FOR: CPAs and other accounting professionals in public practice and business and industry involved in preparing financial statement disclosures for small and medium-sized businesses OBJECTIVES: Understand and apply the professional requirements and guidance for preparing financial statement disclosures for all entities, including small and medium-sized businesses. Identify balance sheet, income statement and statement of cash flows presentation issues. Review disclosure examples from all entities, including small and mediumsized business. Be familiar with developing disclosure issues. Utilize hands-on examples and illustrations to increase your overall understanding and application of the material. HIGHLIGHTS: Financial statement disclosures for small and medium-sized businesses Balance sheet, income statement and statement of cash flows presentation and disclosure issues Disclosure examples from all-sized entities which you can use to base your disclosure on Developing disclosure issues PREREQUISITE: None CREDIT TYPE(S): A&A Accounting & Auditing Accounting OSCPA Course Catalog Page 24

25 Five Critical A&A Issues that CPAs in Industry Will Confront in 2017 Course Code: 148 7/19/17 12:30 PM-4:00 PM OSCPA Learning Center Oklahoma City CPE Hours: 4 Level: Intermediate Vendor: Surgent Instructor: Joann Cross Standards overload. Tax law complexity. Confidential data under siege. Uncertain market outlook. Regulatory confusion. Yes, it can all be enough to make you want to take two aspirin and a nap, but understanding the forces affecting U.S. businesses is critical to success in today s complex and rapidly changing market. In this course, tackle pressing issues at a need to know level and then discuss the practical implications. You will come away armed with the big picture. Preparedness is half the battle, so do not miss this critical briefing. DESIGNED FOR: CPAs working in various industries with a need to stay on top of the issues and trends that will affect their company this year OBJECTIVES: Identify the major standards and regulation related changes that will confront industry accountants this year. Understand current and emerging challenges and risks as identified in the leading industry surveys. HIGHLIGHTS: Accounting standards high-level update: A rundown of major standards changes effective this year or on the near horizon for which businesses need to prepare Industry CPAs high-level tax law update: New and newly effective regulations and proposed changes that industry CPAs should be aware of Cybersecurity and ID theft update: What all CPAs should know about the current threats and scams to keep their personal, firm and client data secure Roundup of other current and emerging challenges and threats as identified in the leading industry surveys, with implications and discussion of responsive strategies PREREQUISITE: Some experience as a CPA in a corporate environment CREDIT TYPE(S): Industry/Other Business Management and Organization Industry OSCPA Course Catalog Page 25

26 FASB Update for Small and Medium-Sized Businesses: A Practical Implementation Guide Course Code: 150 7/20/17 8:00 AM-3:30 PM OSCPA Learning Center Oklahoma City CPE Hours: 8 Level: Intermediate Vendor: Surgent Instructor: Joann Cross Recently updated to include discussion of the FASB's new lease standard, this course is designed for small and medium-sized business practitioners and their staff, whether in public accounting or business and industry, and will provide you with a comprehensive review of recent FASB accounting and reporting matters most relevant to smaller companies including: Private Company Standard Setting activities; Accounting Standards Updates (ASUs) recently issued and the FASB s current technical agenda; revenue recognition; the final issued lease accounting standard; and other important practice matters for small and medium-sized businesses. Examples and illustrations provide hands-on application to help you assess and implement the new standards and guidance applicable to your practice and clients. DESIGNED FOR: Small and medium-sized practicing CPAs and their staffs, both in public accounting and business and industry, controllers, accountants and other financial accounting personnel involved in financial statement preparation and review OBJECTIVES: Identify recent private company standard setting activities. Review recently issued FASB Accounting Standards Updates as they relate to small and medium-sized businesses. Understand the impact of implementing FASB s new revenue recognition standard. Review the FASB's recently-issued lease accounting standard. Discuss other important practice matters. Utilize hands-on examples and illustrations to increase your overall understanding and application of the material. HIGHLIGHTS: Private company standard setting activities FASB Accounting Standards Updates (ASUs) relevant to smaller businesses Revenue recognition implementation guidance The recently-issued lease accounting standard Other important practice matters to practitioners who serve small and medium-size businesses PREREQUISITE: Experience in financial accounting and reporting CREDIT TYPE(S): A&A Accounting & Auditing Accounting OSCPA Course Catalog Page 26

27 Accounting Standards Review for Controllers and Finance Professionals Course Code: 156 7/27/17 8:00 AM-3:30 PM OSCPA Learning Center Oklahoma City CPE Hours: 8 Level: Update Vendor: Business Learning Institute Instructor: Ray Thompson Get a comprehensive review of current accounting standards that impact practitioners in industry. Recent auditing pronouncements and related developments which affect CPAs in industry will be addressed. This course will review many of the major pronouncements of the past 10 years, with coverage and emphasis being customized to the interests of the participants. DESIGNED FOR: CPAs in corporate finance who prepare and analyze financial reports; CPAs in public practice with industry clients who need an overview of current accounting standards will also find the course to be beneficial OBJECTIVES: Recognize the reporting options provided by FASB and AICPA for non-public companies. Learn how FASB and IASB s convergence agenda is reshaping revenue recognition, lease accounting and financial instrument reporting. Receive an update on recent trends in fraud reporting and internal control. Obtain a broad-based understanding of a wide range of accounting issues that affect practitioners in industry, both today and in the coming 12 months. Understand how the SEC, AcSEC, EITF, ASB and IASB are adapting to demands for different, more timely and accurate financial information. HIGHLIGHTS: Overview of accounting standard setting Update on private company reporting Revenue recognition, transitioning to the new standard Lease accounting Financial instrument accounting Fair value accounting: SFAS 157 and its evolution A practical guide to impairment Contingencies and subsequent events Principles-based accounting Fraud Internal control reporting in public and non-public entities PREREQUISITE: None CREDIT TYPE(S): A&A Accounting & Auditing Accounting OSCPA Course Catalog Page 27

28 Accounting Six Pack: Current and Future Issues Course Code: 158 7/28/17 8:00 AM-3:30 PM OSCPA Learning Center Oklahoma City CPE Hours: 8 Level: Update Vendor: Business Learning Institute Instructor: Ray Thompson This course will provide an introduction to current and forthcoming accounting issues for accounting professionals in industry and CPAs in public practice. The course will consist of six modules, including: FASB overview, lease accounting, cash flow reporting, business combination accounting, fraud and cybersecurity. Focus will be given to issues most relevant to CPAs who work with or for small-to-medium sized clients. Extensive examples and real life illustrations will be used. DESIGNED FOR: CPAs in corporate finance who prepare and analyze financial reports; CPAs in public practice with who need an overview of current accounting standards will also find the course to be beneficial OBJECTIVES: Obtain a broad-based understanding of a wide range of accounting issues for today and in the coming 12 months, including revenue recognition, lease accounting, cash flow reporting, related parties, fraud in the electronic environment and an internal controls update. Understand how the SEC, AcSEC, EITF, ASB and IASB are adapting to demands for different, more timely and accurate financial information. HIGHLIGHTS: FASB overview where are they headed? Lease accounting where are we headed? Cash flow reporting Business combination accounting more changes ahead? Related parties and fraud update Cybersecurity accounting and audit consequences PREREQUISITE: Familiarity with financial reports and/or accounting standards CREDIT TYPE(S): A&A Accounting & Auditing Accounting Auditing OSCPA Course Catalog Page 28