2015 The Bottom Line

THEBottom Line

The CPE publication for accounting and business professionals July 2015

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CPE3 | Accounting & AuditingGASB 68:The auditor’s dilemma and continuation of financial reporting themesBy Bruce Shepard

8 | CGMAWhat to ask before making an IT investmentBy David Stein

12 | Health careThe Affordable Care Act: Learning the ABCs of Form 1095By Terri M. Lillesand, CPA

16 | Human ResourcesAvoiding employee discrimination claimsBy John J. Kalter, J.D.

20 | LeadershipOvercoming the superwoman syndromeBy Rhonda Noordyk

24 | soft skillsNonverbal 911! Are you negligent of your nonverbal communication?By M. Alice O’Connor

28 | TaxExploring hot IRS practice and procedure issuesBy Michael G. Goller, J.D.

32 | TechnologyBig data, little costBy Jim Cline

Features

16Avoiding employee discrimination claims

Contents

JULY 2015 | wicpa.orgA publication of the Wisconsin Institute of CPAs

2 The Bottom Line | J u l y 2 0 1 5 w i c p a . o r g

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The Bottom Line is published annually by the Wisconsin Institute of Certified Public Accountants (WICPA). Change of address should be sent to: Membership, W233N2080 Ridgeview Parkway, Suite 201, Waukesha, WI 53188; Phone: 262-785-0445 or 800-772-6939 (WI/MN); Fax: 262-785-0838; email: [email protected]. Statements and opinions expressed are those of the authors and not necessarily those of the WICPA. Publication of an advertisement does not constitute an endorsement of the product or service by The Bottom Line or the WICPA. Articles may be reproduced with permission. © Copyright 2015 The Bottom Line.

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[accounting & auditing] GASB 68

GASB 68:The auditor’s di lemma and continuation of f inancial repor t ing themesBy Bruce Shepard



There are three themes that this author has seen in the post-Enron era from the FASB and GASB. They are: 1) honor the balance sheet by recording all assets and liabilities at their proper value whether that be cost, present value, fair value, or net realizable value; 2) additional disclosures are required in the way of tabular formats or account reconciliations; and 3) transparency to stakeholders through overdisclosure versus underdisclosure. We are a more litigious society, so having these three themes on top of mind for the auditor is critical. The recent GASB 68 emphasizes these three themes as well as any previous statement issued by the FASB or GASB. GASB Statement No. 68 represents a substantial change in governmental pension accounting that in turn will greatly increase risks and require a significant increase in audit procedures for government financial statements.

State Budget Solutions recently reported that Public Employee Retirement Systems (PERS) were underfunded by $4.7 trillion, up from $4.1 trillion n 2013. GASB 27, which GASB 68 replaces, did not focus on this underfunding problem on the balance sheet. It was a “funding friendly” pronouncement with an emphasis on the resource flows (or operating/income) statements. Under GASB 27, if the government contributed an amount equal to the annual

required contribution (ARC), then these contributions equaled pension expense and there was no impact on the position statements (balance sheets). GASB 68 specifically applies to defined benefit and defined contribution plans that are provided through a trust or equivalent arrangement. The key criteria listed by the standard for a “trust equivalent” arrangement is a dedicated use and irrevocability. If the defined benefit or contribution plan is not administered through a trust, GASB 27 and its operating/income statement focus still applies.

GASB 68 takes the opposite approach from GASB 27 and

deals head on with this $4.7 trillion of unfunded actuarial accrued liability by labeling it net pension liability (NPL) and by viewing accounting and reporting of pension related amounts and funding of pension liabilities as separate and distinct functions. This approach emphasizes the position statement (balance sheet) by measuring and recording funding progress to date through a point in time liability for the net pension liability and a pension expense reflective of such amounts.

The former underfunded actuarial accrued liability of $4.7 trillion (now called net pension liability) and any



and their auditors, plus there are two auditing interpretations available (No. 2 and No. 3) of AU-C Section 500 to assist auditors with the evidence gathering dilemmas of GASB 68.

In the public sector, there are three basic types of PERS: 1) single employer; 2) cost-sharing multiple-employer; and 3) agent multiple employer. The single employer plan is most common and represents the greatest degree of variation in governance and management. Multiple employers cost sharing plans are generally statewide and governed by state statute. Potentially, they consist of large numbers of participating employers pooling risks and rewards together. They offer tremendous economies of scale for investment, by utilizing a pooled investment strategy, and administration. Multiple employer cost sharing plans also carry the most downside to a participating employer. If other employers in the plan fall behind in their contributions, the remaining employers who are current with their contributions may have to make up the shortfall. Multiple employer agent plans function like single employer plans and managed by the PERS, but the employer has total responsibility. In multiple employer agent plans, assets, liabilities, revenues, and expenses are segregated and tracked by individual employer.

related deferred out flow of resources and deferred inflow of resources, will be recorded in full on the government position statements (balance sheets). The change in the net pension liability (NPL) from year to year, adjusted for certain deferrals and contributions, is the pension expense. The effective date for GASB 68 is for fiscal years beginning after June 15, 2014, and earlier application is encouraged. So CPAs across America have to deal with its heightened auditing implications and risks.

GASB 68 offers several advantages in that it closely ties pension expense and pension liability recognition

to a single actuarial valuation. Another key aspect of GASB 68 is the materiality of the pension amounts that will now be recorded on the face of the financial statements and the expansions of disclosures needed in the footnotes to the financial statements. These financial statements are the responsibility of management, and it will take a significant change in practice for many employers to have reasonable assurance that their pension amounts are fairly stated. In response to these challenges, the State and Local Government Expert Panel of the AICPA has issued three whitepapers discussing best practice solutions for both employers



Further complicating the reporting for employers involved in multiple employer cost sharing and multiple employer agent plans is that their specific pension amounts are dependent on certain accounting records maintained by the plan, the internal controls and processes of the plan, as well as the calculations by the plan’s actuary. This creates greatly enhanced risk for any auditor who is auditing the financial statements of any employer participating in these multiple employer plans. They are very dependent on the cooperation of the plan auditor to determine their share of the net pension

liability (NPL) necessary for the position statement (balance sheet) and all the other disclosures required in the footnotes.

In summary, GASB 68 with its position statement (balance sheet) orientation will require auditors of government employers participating in multiple employer plans to consider a more coordinated and robust audit strategy with multiple employer plans auditors, actuaries and management. Without the proper planning and coordinated effort, the ability to perform a full scope audit of a government

entity’s financial statements and issue an unmodified opinion may be jeopardized.

Bruce Shepard, CPA was most recently an assistant professor of accounting at George Fox University and an adjunct professor of accounting at the University of Oregon prior to instructing for the AICPA the last 10 months. Contact him at 503-789-7015 or [email protected].

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[CGMA] IT investment strategies

Chief financial officers in charge of overseeing IT investment

strategies now have a new name to describe their responsibilities:

technology evangelist. That’s according to a recent survey of

1,275 global executives commissioned by Accenture and Oracle. Sixty-seven

percent of respondents said their CFO strongly champions the use of

emerging technologies to deliver innovation and growth within the finance

function.

It’s a title not to be worn lightly. With many companies’ IT departments

now reporting to the CFO, an increasing number of people are counting

on senior finance executives to lead their own function’s new technology

investments and those of the entire organization.

By David Stein

What to ask before making an IT investment



How can CFOs—whose technical knowledge is often not as strong as that of their IT colleagues—prepare themselves for these critical decisions?

“The starting point must be a holistic assessment of how IT projects can work together to achieve a com-pany’s strategic goals,” said Jeanne Ross, director and principal research scientist at the Center for Information Systems Research at MIT Sloan School of Management in Cambridge, Mass. Ross has written extensively on the intersection between technology and finance.

Technology should do two things: help standardize processes and integrate data across those processes. For finance executives who fail to focus on projects that accomplish both of these requirements, the risk is sub-optimization.

“You could end up with something very, very cool that is totally unimportant,” Ross said.

In making IT investment decisions, here are some key questions for finance executives to ask:

What are your company’s critical capabilities?Choosing the right technology solutions starts with

understanding your principal business strategies. For example, if forming a comprehensive customer relation-ship is important, then every IT project should align with the strategic goal of integrating customer data.

This may seem like common sense. But according to Ross, many companies haven’t articulated—and then followed through on—this simple premise.

“UPS is among the companies that have,” Ross said. In the early 1990s, the parcel delivery company realized that information about packages is just as important as the packages themselves. In response, the company built a single database housing all of its package data. Since then, UPS has ensured other projects complement this core IT strategy.

“Once capabilities are identified, a project’s particu-lars can be considered,” said Byron Patrick, CPA/CITP, CGMA, the CEO and co-founder of Simplified Innova-tions, a technology service provider for accounting firms.

“You need to make a list of project must-haves – the

minimal requirements. And then a list of nice-to-haves,” Patrick said. This helps simplify the evaluation process –and eliminates costly features that don’t appear on either list.

Which past projects generated the intended value?

Examining past successes—and disappointments—can help finance executives judge whether the business case before them is inflated.

Ross cited USAA as a model. The U.S. financial services company evaluates whether every IT project has realized its business case. This exercise helps project managers rethink what was originally requested and be more realistic for the next project.

“Even in the middle of a project, (USAA executives) want to know, ‘Are we going to make it?’ If not, they’ll stop the project,” Ross said.

Setting realistic expectations is important to avoid disappointment.

“Just because something is more expensive doesn’t mean it will work better,” said Patrick, who sells IT services but is also a current and past buyer of technol-ogy solutions. “And just because there are cost savings doesn’t mean it’s better, either.”

Other value drivers shouldn’t be overlooked, Patrick added. Mobile IT solutions, for example, provide the increased flexibility required by a global workforce, helping to retain quality personnel.

How much will it cost to run year after year?Companies often make the mistake of focusing on the

initial investment, which isn’t always the most costly part of a project, Ross explained.

Rather, recurring expenses turn out to be the real cost drivers. Licensing, maintenance, and staff training all contribute to the full budget to implement, Patrick said.

“I like to have my clients project out the total cost of ownership three to five years,” Patrick said. “That way, if there’s going to be a hardware lifecycle refresh, they can



factor that into the cost of the system.”“It’s the responsibility of finance—and particularly

management accountants—to help IT departments un-derstand what’s driving these ongoing costs,” Ross said.

How can I help IT deliver what’s requested?Although it’s important for finance executives to

have a general understanding of a project’s technical components, that’s not where they can have the most influence.

“You must focus on the business impact. You don’t have to learn the technologist’s job,” Ross recommended.

Despite this division of responsibilities, finance and IT must work closely together, setting up regular check-ins.

“If you wait for the final product, it’s a recipe for disaster. You must be fully engaged in the process,” Ross added.

It’s critical to connect with the end users, who ulti-mately have to live with the purchasing decision. Patrick said small groups and one-on-one conversations can

provide perspectives on the work flows any new system would be designed to improve.

Finance executives need to remember that while tech-nologies constantly evolve, the fundamental questions remain the same.

“Not getting [the answers] wrong can have a huge impact on an organization,” Ross said.

Copyright © 2011-2015 American Institute of CPAs. Copyright © 2011-2015 Chartered Institute of Management Accountants. All rights reserved.

This article first appeared in CGMA Magazine. For more articles, sign up for the weekly email update from CGMA Magazine at http://bit.ly/UZ07NC.



[health care] Affordable Care Act



As you may be aware, the Affordable Care Act (ACA) created new information

reporting requirements. The forms that will be used to meet these requirements are Forms 1095-A, 1095-B and 1095-C, along with the corresponding transmittal, Form 1094. While Form 1095-A was man-datory for 2014, Forms 1095-B and 1095-C had been optional, but are now required for 2015.

The IRS needs the information reported on Form 1095 to:

1. Identify individuals and their dependents without insurance coverage, thus enforcing the individual mandate penalty;

2. Verify eligibility for the Premium Tax Credit; and

3. Compute and assess the employer mandate penalty.

Without Form 1095, the IRS could not enforce the above provisions. Let’s explore each form in more detail.

Form 1095-AThe federal and state insurance

marketplace issues Form 1095-A to each person who purchased insurance through the marketplace. Form 1095-A reporting was required starting for 2014. The primary pur-pose is to report coverage through the insurance marketplace in order to compute the proper amount of

the Premium Tax Credit allowed for that taxpayer. It also provides cover-age information for enforcement of the individual mandate penalty.

Form 1095-BInsurance companies issue Form

1095-B to those insured through their group or individual plans. The only information contained on Form 1095-B is the names and Social Security numbers (or date of birth if the Social Security number is not available) of those included under the insured’s health insurance cov-erage. The IRS will use this informa-tion to determine the applicability of the individual mandate.

Self-insured small employers must also file Form 1095-B. A small

T h e A f f o r d a b l e C a r e A c t :Le a r n i n g t h e A B C s o f Fo r m 1 0 9 5By Terri M. Lillesand, CPA



employer is defined as one with fewer than 50 full-time and full-time equivalents.

The deadline to provide Form 1095-B to the insured is Jan. 31 each year. Employers with a fully insured health plan should consider educating their employees about Form 1095-B. Even though the information on Form 1095-B is not reported directly on Form 1040, employees may have questions when they receive Form 1095-B in early 2016.

Form 1095-C Large employers must complete

Form 1095-C for every full-time employee. Large employers are tax-payers that employ at least 50 full-time employees (including full-time equivalents) in the prior calendar year. “Full time” is considered 30 hours a week or more.

Form 1095-C serves two purposes.

1. The IRS will use Part II of the form to compute the employer mandate penalty.

a. Employers must report the coverage offered to a full-time

employee, as well as information the IRS needs to compute an employer mandate penalty for that employee. An employer will avoid this penalty if the employee enrolled in the employer coverage or the employer met one of the three safe harbors.

b. Employers will also need to report the employee cost for single coverage for the lowest cost plan offered.

2. The IRS will use Part III of the form to enforce the individual man-date penalty. Only large employers that are self-insured will complete Part III of the form for any employee covered under the employer’s self-insurance, regardless of whether they are a full-time employee or not. They must provide the names and Social Security numbers (or date of birth) of a spouse and any dependents who are covered. This is basically the same information that insurance companies will report on Form 1095-B. This information is likely not contained in an employer’s payroll records, but will be available elsewhere or can be provided by the third-party administrator.

As you can see, there is limited information reported for each full-time employee.

Form 1095-C must be filed electronically for employers filing more than 250 Forms 1095-C, and the IRS must receive it by the end of March. Paper filers must submit their information to the IRS by the end of February.

Similar to Form 1095-B, the information on Form 1095-C isn’t necessarily reported on the em-ployee’s tax return. Employees will have questions when they receive Form 1095-C, so education will be important.

Start thinking about the ACA reporting requirements.

There is still a lot of uncertainty surrounding the ACA reporting requirements in terms of how em-ployers will comply with the require-ments. A few things employers should consider:

• Is the company a large employer for 2015? Most payroll software should have a report that determines if the taxpayer is a large employer.



• Who are full-time employees? Again, most payroll software can identify full-time employees for purposes of issuing Form 1095-C for 2015. Employers should try to get a feel for how many Forms 1095-C they may need to prepare in January 2016, when they may already be busy with Form W-2 preparation.

• Who will prepare the required Forms 1095-C? Will the employer prepare the forms itself? Will it hire an out-side firm, a CPA? Payroll provider? Third party administrator? Insurance company?

• If self-preparing, what software is at the employer’s disposal?

• Who is responsible for the Form 1095-C reporting process? HR? Accounting? Both?

• Where is the information required for reporting currently located and how can it be gathered?

• If self-insured, can the third-party administrator provide details of who is covered under each employee’s insurance?

Take time now to learn about the new ACA reporting requirements. Determine what steps you may need to take now to ensure you are compliant with these requirements in the future.

Terri M. Lillesand, CPA, tax shareholder, is leader of Schenck’s Health Care Reform Act Advisory Team.

She provides tax compliance and planning for corporate, individual, partnership, nonprofit and fiduciary taxpayers. Contact her at 920-803-3135 or [email protected].

Access Terri Lillesand’s On Demand presentations from the 2015 CPAs in Industry Spring Conference, including Health Care Update (ODCPAIS4) and Health Care Reform: Latest Developments (ODCPAIF5) at wicpa.org/on-demand.

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An employee discrimination claim can be one of the more significant

legal issues faced by a company. Successful claims of unlawful

employment discrimination carry a potential price that may

include the employer owing the employee back pay, front pay,

compensatory and punitive damages and attorneys’ fees and costs —

categories of damages that can quickly rise into the five- or six-figure

range. As significant as these potential monetary consequences,

discrimination claims redirect a company’s focus from its products

and services to unproductive distractions such as depositions, the

gathering of documents and other materials, and the mental stress

placed on managers by the litigation. As a result, avoidance of such

claims is of paramount concern to employers.

[human resources] employee discrimination claims

Avoiding employee d i s c r i m i n a t i o nclaims

By John J. Kalter, J.D.





While even the best employer can be sued for unlawful discrimination, the risk of viable employment

discrimination claims can be reduced if employers focus on a few simple items.

A commitment from company management to these items can improve the chances of successfully defending against a claim of unlawful discrimination brought by an applicant, employee or former employee.

SET THE TONE: ZERO TOLERANCECompany management sets the tone regarding

proper behavior in the workplace. Management that demonstrates that it has no tolerance for discrimination based on an individual’s protected characteristics—race, sex, religion, national origin, age, disability and other characteristics protected by law—reduces the risks of discrimination claims.

POLICIESCompany management demonstrates its commitment

to zero tolerance for unlawful discrimination by, among other things, supporting the creation and publication of state-of-the-art written employment policies regarding the company’s assurance of equal employment opportunity and a harassment-free work environment. Combined with open-door policies and reporting procedures that provide employees several avenues to report perceived unlawful discrimination or harassment, well-drafted policies provide employees with an understanding of the company’s zero-tolerance approach and avenues to report should they believe that approach has been violated.

TRAININGA company, together with its managers and non-

managerial employees, benefits from regular, state-of-the-art anti-discrimination and harassment training. Such training, conducted on a consistent basis, sets the appropriate zero-tolerance tone, reminds managers and employees of a company’s equal employment opportunity and anti-harassment policies, and teaches employees how to report perceived discrimination and harassment. Significantly, an employer who conducts such training may

have a legal defense to claims by an employee, especially if that employee does not follow the company’s articulated internal reporting process before filing a lawsuit.

SIMILAR TREATMENTBecause discrimination claims involve the unequal

treatment of employees in similar situations, companies must educate and train their managers that they need to consider comparable precedent when considering disciplining or terminating an employee or otherwise changing the terms or conditions of an employee’s employment. When an employee who possesses a protected characteristic (race, sex and the like) receives less favorable treatment than an employee without such a protected characteristic in a similar situation, the seeds of a discrimination claim are planted. Because an experienced human resources department maintains the institutional knowledge of similar prior situations, managers should consult with human resources when considering, and before taking, adverse action against an employee. This helps to ensure that the action being considered is in line with precedent.

DOCUMENT, DOCUMENTDocumenting employee performance issues when

they occur—if done factually and in a manner that demonstrates the business necessity of any discipline— creates a record that can help an employer defend against an unwarranted employee discrimination claim. Compare a situation where an employee is precipitously terminated with no documentation for an excessive error rate with a situation where the employee’s error rate and counseling regarding it has been documented over time prior to termination. In such a case, you can readily see how proper documentation tells the story of the legitimate business reasons for the termination better than no documentation. Similarly, managers should be trained to be honest and factual in performance evaluations, as such evaluations may be used to tell the story leading to an employee’s discipline or termination. A well-documented record gives the employer a fighting chance to defeat a claim of unlawful discrimination.

STOP INAPPROPRIATE TALK AND BEHAVIORThe risk of viable unlawful discrimination claims



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increases when company management fails to stop employees from engaging in talk about another employee’s protected characteristics or from treating another employee inappropriately based on his or her protected characteristics. Company management should be trained to put an end to any talk or behavior involving the protected characteristics of employees.

DON’T IGNORE EMPLOYEE COMPLAINTS Managers who ignore employee complaints—no

matter how seemingly trivial, annoying or unproductive —increase the risk of unlawful discrimination claims for the companies for which they work. When employee complaints are not taken seriously by management, employees may seek redress with government agencies like the Equal Employment Opportunity Commission. Furthermore, management’s lack of response to an employee complaint may be used against a company in a discrimination claim and may be seen by a judge or jury as evidence of an employer’s inappropriate behavior.

These items are among those that employers can implement to help reduce the risk of receiving or losing unlawful discrimination claims. By doing so, employers mitigate against the potentially high negative consequences, monetary and non-monetary, that can flow from these types of claims.

John J. Kalter, J.D. is a partner with Sorrentino Burkert Risch Kalter LLC in Waukesha. Contact him at 262-513-3315 or [email protected].

John J. Kalter, J.D. will present“EMPLOYEE SOCIAL MEDIA ISSUES”

on Sept. 23 and“AVOIDING EMPLOYEE DISCRIMINATION”

on Nov. 11as part of our HR Breakfast Series at the

WICPA Professional Development Center in Waukesha.

See page 44 for full details.



[leadership] time management




OVERCOMING THE


By Rhonda Noordyk

WHAT IS THE SUPERWOMAN SYNDROME? Simply put, it’s trying to be all things to all

people all the time. The Superwoman is typically duty-oriented, very responsible and truly

desires to do what is right—and do it perfectly. She may set standards that, given all available

resources, are simply beyond reach. The goal is excellence—not perfection. While the differ-

ence may seem subtle to some, recognizing the difference can affect your stress levels and

overall health. In the words of author Edwin Bliss, “The pursuit of excellence is gratifying and

healthy. The pursuit of perfection is frustrating, neurotic and a terrible waste of time.”

In helping women overcome the Superwoman Syndrome, I believe the first step to change

is awareness.

“Become very conscious of every choice you make today so you can begin to make smarter

choices moving forward,” said Darren Hardy, motivational speaker, author and publisher of

SUCCESS.



If you had more than three YES answers, you may have the Superwoman Syndrome. I would encourage you to join us at the upcoming Superwoman Syndrome workshops. We will explore practical, immediately-applicable skills and tools that will help you communicate assertively, set and implement boundaries and delegate effectively.

In the meantime, here are three tips to consider prior to attending (re-evaluate, re-assess, and relax). THE FIRST TIP IS TO RE-EVALUATE YOUR LIFE PURPOSE. This is no small task, and I know that it may seem like an overwhelming, philosophical question, but it helps develop the framework for overcoming the Super-woman Syndrome. More specifically, let’s explore two of the four questions to help determine your life pur-pose. What energizes you? What drains your energy? As a CPA, you may find that numbers, spreadsheets and analyzing data energize you. For me, those tasks actually drain my energy.

Therefore, as a business owner, I have a choice. Do I continue to do what drains my energy, or do I

delegate those tasks and responsibilities to someone else? I know that to run a healthy business, I need to surround myself with people who are energized by those types of tasks. In the words of my assistant, “Spreadsheets are my love language.” What a wonderful opportunity to create a win/win! She is able and willing to do something that energizes her. I am able to delegate those tasks while focusing on what energizes me. For example, I am energized by marketing and business development activities, strategic planning and public speaking. Do those types of activities drain your energy? If so, you may want to consider finding someone to help who is energized by those types of tasks.

AS YOUR LIFE PURPOSE BEGINS TO UNFOLD, IT HELPS TO RE-ASSESS PRIORITIES. Are you currently doing what is in alignment with your life purpose? Or, are you spending much of the time doing things that drain your energy? We all have three valuable but limited resources to consider: time, money and energy.

Check off any statements with a “YES” answer: I am overscheduled daily. I am running from one task to the next. I go to bed tired. I say “yes” to most everyone. I have a very hard time saying “no.” I do not take much alone time to unwind. I am unable to relax without feeling guilty. I have a habitual feeling that I am not accomplishing anything very well. I am too busy for routine tasks – returning phone calls and/or writing thank you cards. I am highly involved in work, career and volunteer pursuits. I feel that putting me first is selfish. Lately, I am forgetting things – appointments, deadlines, etc. I have continued headaches, pains and lingering colds. I often feel the physical symptoms of stress. I find myself spending less and less time with friends and family. I find myself taking on others’ responsibilities. I am impatient when delayed.Total number of YES answers: ___________

IN THE SPIRIT OF AWARENESS, LET’S TAKE THE



Yes, energy is a limited resource. If you have ever felt exhausted, forgetful or even a little less patient than usual, you are probably experiencing the need to fill your energy tank. How do you do that with all the daily demands?

Well, it begins with scheduling time to take care of you. If you want to pursue excellence, THEN IT’S IMPORTANT TO TAKE TIME TO RELAX. This is not meant to invoke feelings of guilt, but rather to allow yourself to be the best you possible. “One of the greatest gifts you can give others is your own personal develop-ment,” said Jim Rohn, American entrepreneur, author and motivational speaker. Can you imagine if every-one in your career life and personal life took the time to work on their own personal development? Every-one would have assertive, healthy communication skills, high expectations seasoned with grace, clear boundaries, and confident attitudes. While that may seem unrealistic, let’s start with what we can control, which is our own attitudes and beliefs. Sound good?

Rhonda Noordyk is a certified women’s leadership coach and founder of The Women’s Financial Wellness Center, LLC. Contact her at 262-522-1502 or [email protected].

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Join theCONVERSATION!

Rhonda Noordyk will present “SUPERWOMAN SYNDROME” as part of the Madison Breakfast Series on SEPT. 21 and OCT. 7 at Baker Tilly in Madison and the Waukesha Breakfast

Series on SEPT. 24 and OCT. 26 at the WICPA Professional

Development Center in Waukesha.SEPT 21 (WBS0921) OCT. 7(WBS1007) SEPT. 24 (WBS0924)

OCT. 26(WBS1026)

See page 45 for full details.



Are you NEGLIGENT of your NONVERBAL COMMUNICATION?

Many professionals never used to think that soft skills mattered to their career success.

But guess what? They do matter. A lot. Many studies have now proven time and time again that what you say only counts for about 7 percent of what people think of you and how they decide if you are trustworthy, compe-tent or even likeable. Yikes. As CPAs, some of you may mistakenly think your finance credentials alone drive your long-term relationships with clients or help you attract new business.

Have you ever given much thought to what you might be conveying with the remaining 93 percent of your nonverbal behaviors? Why bother becoming more aware of your nonverbal communication? Because over the course of your career, you will touch thousands of lives. These all impact the brand called “you.” Why not make each professional encounter a great experience.

Body language, posture, eye contact, speech patterns, facial expressions, gestures, how you say what you

Nonverbal

911!By M. Alice O’Connor



[soft skills] nonverbal communication

say with your tone of voice and articulation—these are telltale signs that impact your rapport and credibility with others. The body, from the waist up, is full of sounding chambers that connect the voice with the body. You can lie to your audience with your voice—but not with your body.

Despite thousands of books that have been written about communication and presentation styles, the topic remains as elusive as ever. The increasing importance placed on communication skills still leaves many individuals struggling—unable to communicate their thoughts and ideas effectively, or recognize that wasted gestures, mannerisms, poor vocal variety and visual appearance do impact career progression and effectiveness.



It’s often said that the only thing people fear more than death and taxes is giving a speech or talking in front of people. How will I look? Did people hear me at the back of the room? Was my message clear? Did I mumble? Did I look nervous? Were my slides read-able? Why not figure out how to overcome your fears and play to your personal strengths. With awareness and practice, you can nip bad habits in the bud and replace them with more effective communication tools that serve you and your audience.

But a word of caution about too much practice. If you are over-rehearsed, you can come off as very stiff and even fake. Some think if they just copy someone’s style (because they like how a particular delivery worked for that individual), they will land on others the same way. If you try to adopt a style that is not natural for you, it will not be the best version of yourself. So why do it? You are you. You can’t be somebody else, and there is no one right way to communicate effectively.

A few examples of nonverbal behavior that sets up barriers:

A focus on 26 bedside mannerisms among medical staff because a hospital wanted to improve its patient satisfaction scores and reduce lawsuits (If you like someone you tend to sue them less).

Sales teams wanting to learn how to better connect with their niche customers.

Lawyers wanting to be persuasive before juries, planning commissions and clients.

CPAs wanting to be perceived as knowledgeable but also not intimidating.

Helping politicians make changes to their posture and in one case, even a hairstyle — to convey more confidence and increased voice power.

Alternative gestures to replace unconscious and annoying fidgeting.

Attacking wasted filler words like “ers” and “ums” and “so on and so forth” and “ya knows.” (We all have our personal favorites, what is yours?)

How to carefully use appropriate humor that respects the audience.

There is a pretty long list of challenges, but to see people transform so they better connect with people is exciting.

As you prepare your delivery, take the time to better understand how your own attitude, beliefs, voice and gestures impact your communication effectiveness. You can only do this by being honest about your own personal strengths and weaknesses. No one is good at everything.

Separate from your actual delivery, think through what you want your takeaway to be. We have all seen people who “wing it.” It shows. Always prepare. Be sure you are thinking through the purpose of your presentation, too. Is it informative, persuasive, selling, exploring an idea? What will it convey about you? What are appropriate uses of visual aids? How do you receive audience feedback? (Are people nodding off, on their electronic gadgets or having sidebar conversations while you are talking?) Your message must be appropriate for your audience.

Talking about how to actually structure your delivery is a topic for another column. Have your opening and closing down cold, and always start and end on time.

The brand called “you” is a lot more than your credentials as a licensed CPA. Who you are speaks so loudly you don’t even have to open your mouth. M. Alice O’Connor is principal of Constituency Services in Madison. She has taught presentation skills at the UW Law School, UW Business School and UW Medical School and at individual companies and institutions along with individualized coaching. She has also been a motivational keynote speaker for more than two decades. Contact her at 608-250-4685 ext. 227 or [email protected].



AD RESIZED TO TBLA R E Y O U N E G L I G E N T O F Y O U R N O N V E R B A L C O M M U N I C A T I O N ?

Negligence of your nonverbal communication can anddoes sabotage your success.During this fun and highly interactive program, you will:

Improve important skills that impact how your overallcommunication is judged by others.Investigate what your personal mannerisms and behaviorssay about who you are so loudly.Acquire practical tips to improve your voice in order toproject more power and authority.Examine how you can communicate effectively to advanceyour career, organization, profession and the needs of yourclients.

EVIDENCE SUGGESTS MANY PEOPLE ARE GUILTY WHENIT COMES TO REALIZING VERBAL COMMUNICATIONACCOUNTS FOR JUST 7% OF YOUR MESSAGE.

DO YOU KNOW WHAT’S GOING ON WITH YOUR OTHER 93%?

PLUS, Madison and Pewaukee attendees will have the opportunity to meet and network with current WICPA Board Chair Jean Hansen, CPA, MBA, CGMA, and Eau Claire and Green Bay attendees will have the opportunity to meet and network with WICPA Chair-Elect Steve Handrick, CPA, CGMA. Additionally, WICPA President and CEO Dennis F. Tomorsky, CPA, J.D., CGMA will give a brief professional issues update.

LOCATIONS & DATESEau Claire, Thursday, Sept. 10, 11:30 a.m. – 3 p.m.Green Bay, Thursday, Oct. 1, 11:30 a.m. – 3 p.m.Madison, Thursday, Oct. 8, 7:30 – 11 a.m.Pewaukee, Friday, Oct. 30, 7:30 – 11 a.m.

EDUCATIONAL CREDITS: 3 CPE credit hoursREGISTRATION: $55 member | $65 nonmemberWAYS TO REGISTERwicpa.org/FallFocusP: 262-785-0445

PROGRAM DETAILS

PRESENTERM. Alice O’Connor,Principal, Constituency Services





By Michael G. Goller, J.D.

[tax] IRS issues

HOT IRS PRACTICE AND PROCEDURE ISSUES

Exploring

I AM OFTEN ASKED BY FELLOW PRACTITIONERS,

“WHAT’S GOING ON AT THE IRS?” LET’S EXPLORE A NUMBER OF HOT IRS ISSUES AND CONCERNS.



THE IRS BUDGETOver the past few years, Congress has

dramatically cut the IRS' budget. In fiscal 2015 alone it was cut by more than $346 million. Since 2010, the IRS' budget has been cut by more than $900 million. At some point, Congress will increase IRS funding. The only question is when.

The Obama administration's fiscal 2016 request to Congress proposes a $2 billion increase in IRS funding.This funding would allow the IRS to hire more than 9,000 new employees.

It’s anyone's guess what Congress will do. However, given that the audit rate has started to decline and the tax gap (the difference between what is owed and what is paid) has continued to increase, at some point IRS funding will be restored and the IRS hiring freeze will be lifted. This means that at some time there will be a big increase in IRS audit activity.

Regardless, while IRS funding may be down, a number of issues remain "hot."

AUDITS OF HIGH NET WORTH INDIVIDUALSThere has been a large increase in the number

of audits of high net worth individuals. In 2009 the IRS created its Global High Wealth Industry Group (the "Wealth Squad").This group conducts audits of well-to-do individuals and their related trusts and entities.These audits often involve very detailed requests for information and usually cover a number of different issues.

Three issues that are common in high net worth audits:

SECTION 183 HOBBY LOSS ISSUES - These cases arise when a taxpayer treats a venture, i.e. a horse farm or an airplane activity, as a business activity. The IRS often argues that the activity is "not engaged in for profit," meaning that any losses are disallowed under Section 183. In these cases it’s important to spend time documenting the business purpose of the venture.

PERSONAL USE OF AN AIRPLANE - If there’s a business purpose, a business may own an airplane and deduct 100 percent of the costs of the airplane. An employee who uses the airplane for personal purposes reports that use as a taxable fringe benefit. In limited situations, the value of the fringe benefit is calculated at the Standard Industry Fair Level rate, i.e. the SIFL rate. The SIFL rate is often much lower than the actual cost of owning the plane. Thus, the employee pays very little tax.

This issue is a hot IRS audit target. Often there’s a dispute over whether the employee's use of the airplane qualifies for the lower SIFL rate. Further, this issue is often raised in conjunction with a Section 183 hobby loss issue.

LOSS ISSUES IN GENERAL - No one likes to lose money. However, the rich look for "paper losses" in order to offset other income. Thus, issues like the passive loss rules (Section 469), the at-risk rules (Section 465) and basis issues remain hot audit issues.

CIRCULAR 230 ISSUES - The IRS continues to modify Circular 230 so that the grasp of this ethical code reaches more and more practitioners. Thus, it’s critical that the tax practitioner understand the provisions of Circular 230 and how they impact day-to-day tax practice.

VALUATION CASES - Due to the large number of gifts that occurred at the end of 2012 (recall the uncertainty about the tax law at that time), the IRS is currently conducting an increased number of estate and gift tax audits. The issue in these cases is often a valuation issue.

When defending these cases, a solid contem-poraneous valuation report is critical. There are, however, many traps for the unwary when obtaining and relying upon a valuation report.



THE EMPLOYEE/INDEPENDENT CONTRACTOR ISSUE - The employee/inde-pendent contractor issue is again a hot issue with both the states and the IRS. This is so for a number of reasons, including the fact that requirements in the Affordable Care Act do not apply if a business has fewer than 50 full-time employees.

Further, the IRS, states and Department of Labor now share information on this issue on a real-time basis. Additionally, there is again a proposal being made to Congress to limit the safe harbor available to the taxpayers under Section 530 of the Revenue Act of 1978.

CAPTIVE INSURANCE COMPANIES - Simply said, the IRS does not like these. Indeed, in early 2015 the IRS included captive insurance companies on its list of the “dirty dozen” tax shelters.

A legitimate captive insurance company, which provides legitimate insurance, can work in the appropriate circumstances. However, the IRS continues to believe that many of these are not legitimate. As such, these are popular audit targets.

CONCLUSIONEven though IRS funding has declined, it is

still important that we as practitioners continue to recognize the risks to both ourselves and our clients. The best strategy to defend against an IRS attack is to know what issues are hot and then take the extra time and effort to plan and document positions that pertain to those issues in the most bulletproof manner as possible.

Michael G. Goller, J.D. is a shareholder at Reinhart Boerner Van Deuren, s.c. in Milwaukee. Contact him at 414-298-1000 or [email protected].

Michael G. Goller, J.D. will present the following programs this year:

SEPT. 11 – Ten Practice & Procedure

Pitfalls That Must be Avoided Crowne Plaza, Madison

SEPT. 16 –Tax Ethics Update WICPA, Waukesha

SEPT. 18 – Ten Practice & Procedure

Pitfalls That Must be Avoided Crowne Plaza, Wauwatosa

OCT. 9 – Tax Ethics Update

Schenck SC, Appleton

MAY 18 – Ten Practice & Procedure

Pitfalls That Must be Avoided Stoney Creek, Onalaska



By Jim Cline



Note: The term “big data” is “a broad term for data sets so large or complex that traditional data processing applications are inadequate.” Herein, I will refer to big data as data that generally will not fit on a spreadsheet.

A few years ago, I had a project where I wanted to download a data set to

create a balance sheet. I approached my Information Technology (IT) group

and explained in detail what I wanted. They were very accommodating and

after a few weeks (hmm…) gave me some data. A couple of issues I

immediately noticed were that all of the assets were negatives, and the

data didn’t balance. I returned to the person who was helping me out and

explained my dilemma, to which he replied “Jim, I am a dyed-in-the-wool

programmer. You can’t come into my office and talk debits and credits and

balancing with me. You asked me to give you the data and that’s what I did.”

It was at that time that I decided to figure out how to get the data for myself.

I looked at the code he used to pull the data, and although I wasn’t a

Structured Query Language (SQL) programmer, it was somewhat like English

and I could mostly follow the logic. So I set out to learn how to get the data

for myself.

[technology] big data



In this quest, I researched many companies that claimed they had the software that is easy to use and could give me the querying power I needed. Any one of them will sell you their software for a small price. I found a lot of very powerful software packages, but few that are user-friendly. Another problem I found is that their “small price” was way over my budget ($0), typically from $250,000 on up for an enterprise system. I never found the “perfect” tool, as I don’t think it exists. However, since most accountants use the Microsoft® Office suite of products, I started there.

After years of working with the Microsoft Office® suite (generally using Excel® and Access®), I discovered a way that any accountant could query and analyze big data (millions of records of data) after learning three concepts. Those concepts are:

1) Create a connection to a database,

2) Understand how tables in a relational database relate to each other, and

3) Learn the basics of Microsoft Query.

Database connection: Opening a database isn’t like opening an Excel file. You must first establish a connection that allows you to view and/or edit the data in a database. This is done through Windows’ Control Panel. An ODBC connection (which stands for Open Database Connectivity) is the most common type of connection, and is easy to set up. To connect to a database, you must first have permission to it. The two most common permission types are Read Only (RO) and Read Write (RW). For accountants, RO is by far the most common type, as users generally shouldn’t be able to modify data.

Relational databases: In a relational database, the user works with tables that store different types of data, i.e. sales data is not stored in the same table as employee records, joined to each other by common fields (like the Employee ID from the employee who made the sale in the Sales table with the Employee ID in the Employees table). Creating relationships in relational databases can be confusing at first, but once you grasp the concept, it can open up worlds of things you can do.

Microsoft Query: Behind every Excel file and Access database, you can use a tool called Microsoft Query to help manipulate database data. It has a similar look and feel as Microsoft Access, so if you learn how to create queries in Access, you can easily learn Microsoft Query. There are several limitations in MS Query, as compared with writing SQL code, but it works for the majority of situations I’ve encountered.

What I’ve outlined here is not easy to learn, but it is most definitely possible. Over the years, I have experimented with many ways to access and analyze big data. I’ve always taught that for accountants, getting the right data is 80 percent of the job. Once you get the right data, putting it into an Excel® file, an Access® database, or even on the Web is the easy part. There are lots of resources that can instruct you on how to do this, and a “gazillion” different opinions on how to accomplish it. The ways I’ve outlined here are the cheapest and easiest I’ve found to deploy when delving into the world of big data.



YOU HAVE AN ANNUALCPE REQUIREMENT?

FOR MORE INFO, VISIT WICPA.ORG/CPE

In my course series titled, “The Master Guide to Financial Reporting and Analysis, Microsoft Access,” I explain in detail how to work with databases, either in Access, SQL Server, Oracle, etc., and retrieve the data that is specific to your project. Those details are too lengthy for this article, but if you’re interested in registering for the complete self-study course (worth 40 hours of CPE credit), go to www.ExcelCEO.com, click on the Buy It Now button, choose the course you want, use promotion code WICPA (for a 50 percent discount), click Proceed to Checkout, and follow the instructions from there. You will then be on your way to becoming a big data master.

Jim Cline is owner and developer of ExcelCEO in Houston. Contact him at 713-481-6515 or [email protected].

Access Jim Cline’s On Demand presentations from the 2015 CPAs in Industry Spring Conference, includingAdvanced Excel Formula Writing (ODCPAIS3) and Big Data, Little Cost (ODCPAIS5) at wicpa.org/cpeonline. For more information, go to www.ExcelCEO.com.


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[ seminars | calendar ]

24 NEW! Do it Yourself Business Intelligence (DIY-4) Tech Waukesha 76

24 MicrosoftOffice365:YourOffice,YourWay(MCO-4) Tech Waukesha 76

25 Excel Best Practices (EBP) Tech Waukesha 76

26 DriveYourCompetitiveEdgeWithAuditQuality(CL4QUAL) AA Waukesha 58

10 Revenue Recognition (INRR) AA Appleton 58

11 TenPractice&ProcedurePitfallsThatMustbeAvoided(MBP09) BP Madison 49

11 EmergingTax&GovernanceIssuesforNonprofitOrganizations(NBP09) BP Appleton 51

15 AnnualUpdateforControllers(SKSB) Mgmt Waukesha 66

16 EmergingTax&GovernanceIssuesforNonprofitOrganizations(ECBP09) BP Eau Claire 47

16 TaxEthicsUpdate(WBP09) BP Waukesha 46

17 ACompleteGuidetotheYellowBook(YBYB) Gov Waukesha 64

17 KeyTaxIssuesofAffordableCareforEmployers(KACAE) TAX Waukesha 68

18 KeyTaxIssuesofAffordableCareforEmployers(KACAE2) TAX Onalaska 68

18 COSO’sUpdatedInternalControl:IntegratedFramework:CriticalConcepts inDesign,Evaluation,Implementation&Monitoring(UICF) AA Waukesha 59

18 TenPractice&ProcedurePitfallsThatMustbeAvoided(MT09) BP Wauwatosa 50

21 NEW!SuperwomanSyndrome(WBS0921) BS Madison 45

21-22 AuditStaffEssentialsLevel1:NewStaff(ASE1) AA Waukesha 59

23 AdvancedTopicsinaSingleAudit(ADUG) Gov Madison 64

23 GuidetoBusinessCombinations,Goodwill&OtherConsolidationIssues(AGC) AA Green Bay 59

23 HRCaseStudiesBreakfastSeries:EmployeeSocialMediaIssues(WBP0923) BS Waukesha 44

24 NEW!SuperwomanSyndrome(WBS0924) BS Waukesha 45

24 NEW!ForensicAccounting:FraudulentReporting&ConcealedAssets(FAFR) AA Waukesha 59

24 NEW!AdvancedSelectedIssuesforTrusts,Estates&TheirBeneficiaries(ITEB) TAX Appleton 68

25 ComprehensiveAccountingIssuesofEstates&Trusts:FiduciaryAccounting

&TaxIssues(FACT) AA Waukesha 60

29 NEW!FASB’s“Big3:”RevenueRecognition,Leases&FinancialInstruments(FSBT) AA Eau Claire 60

29 AdvancedMergers,Acquisitions&SalesofCloselyHeldBusinesses(PSAS) TAX Waukesha 69

29 NEW!TaxAspectsofBankruptcy:AllNeedNotbeLost(TAOB) TAX Madison 68

30 NEW!TaxAspectsofBankruptcy:AllNeedNotbeLost(TAOB2) TAX Green Bay 68

30 NEW!Surgent’sAuditingWorkshop:BestPracticesforImprovingAudit

Quality&Profitability(QUPR) AA Onalaska 60

1 NEW!Surgent’sAuditingWorkshop:BestPracticesforImprovingAudit

Quality&Profitability(QUPR2) AA Waukesha 60

5 Form990:AComprehensiveApproachtoAccuratePreparation(EO-F990) TAX Madison 69

2015-2016

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6 NEW!HSAs,HRAs&FSAs:HealthCareOptionsafterAffordableCare(HSA) TAX Onalaska 69

6 Tips&TricksforHandlingIRSDisputes(DIRS) TAX Waukesha 69

6 AdvancedController&CFOLeadershipSkills(ACCS) Mgmt Waukesha 66

7 NEW! HSAs,HRAs&FSAs:HealthCareOptionsafterAffordableCare(HSA2) TAX Waukesha 69

7 KeyTaxIssuesofAffordableCareforEmployers(KACAE3) TAX Appleton 68

7 NEW!WomeninManagement(WBS1007) BS Madison 45

8 NEW!TaxExemptOrganizations:AdvancedPlanningIssues(TEOA) TAX Waukesha 70

8 NEW!NavigatingDivorce:Tax&LitigationIssues(NDTL) TAX Waukesha 70

8 Revenue Recognition (INRR2) AA Madison 58

9 TaxEthicsUpdate(NBP10) BP Green Bay 51

9 NEW! Business&IndustryTaxUpdate(BITU) TAX Waukesha 70

9 EmergingTax&GovernanceIssuesforNonprofitOrganizations(WSBP10) BP Wausau 53

12 ConstructionContractors:CriticalAccounting,Auditing&Tax IssuesinToday’sEnvironment(CONS) AA Madison 61

12-13 NEW!SECReporting(SECR) AA Waukesha 61

13 AnnualUpdateforAccountants&Auditors(AUAA) AA Wausau 61

14 ManagingProblemEmployees(WBP10) BP Waukesha 46

14 WisconsinTaxUpdate(LCBP10) BP Onalaska 47

16 WisconsinTaxUpdate(MBP10) BP Madison 49

16 What’sComingNextinOffice365(MT10) BP Wauwatosa 50

19-20 AuditStaffEssentialsLevel2:ExperiencedStaff(ASE2) AA Waukesha 61

20 NEW!TheTacticalCFO:MakeYourBusinessProcessesWorkforYou(TCFO) Mgmt Waukesha 66

20 LatestDevelopmentsinNonprofitAccounting&Auditing2015(NPAA) Gov/NFP Wausau 64

21 NEW!CashManagementTechniques,Systems&Solutions:MakeYour

MoneyWorkHarder(CMT) Mgmt Waukesha 67

21 LeanAccounting:ApplyLeanThinkingtoFinancialManagement(LA) Mgmt Waukesha 67

21 NEW!Not-for-ProfitAccounting&Reporting:FromStarttoFinish(NPAR) Gov/NFP Waukesha 65

22 Compilations&Reviews:EngagementPerformance&AnnualUpdate(CRAU) AA Waukesha 62

22 APracticalGuidetoSmallBusinessHealthInsurance&FringeBenefits:

2015&Beyond(OBCR) TAX Waukesha 71

23 TheCompleteGuidetoPayrollTaxes&1099Issues(CGPT) TAX Waukesha 71

23 COSO’sUpdatedInternalControl:IntegratedFramework:CriticalConcepts inDesign,Evaluation,Implementation&Monitoring(UICF2) AA Wausau 59

26 NEW! Do it Yourself Business Intelligence (DIY-4B) Tech Green Bay 76

26 MicrosoftOffice365;YourOffice,YourWay(MCO-4B) Tech Green Bay 76

26 WomeninManagement(WBS1026) BS Waukesha 45

27 NEW!LeadershipSeries:TheEssenceofLeadership(LBS1) BS Waukesha 45

27 AdvancedExcel(ADE) Tech Green Bay 77

27 TotheCloudorNot?Cloud&MobileTechnologySymposium(TCON) Tech Waukesha 77

28 ProductivityToolsSymposium:Outlook,Acrobat,OneNote&More(PTSY) Tech Waukesha 77

29 NEW!FraudUpdate:Detecting&PreventingtheTop10FraudSchemes(TTFS) AA Waukesha 62

[ wicpa.org/register ]

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2 NEW!StreamlinedTaxStaffTraining:Individual(STSI) TAX Appleton 71

2 LatestDevelopmentsinGovernment&NonprofitAccounting&Auditing2015(GNAA) Gov Appleton 65

2-3 AuditStaffEssentialsLevel3:AuditSenior/In-Charge(ASE3) AA Waukesha 62

3 NEW!CPASuccessionPlanning(CPAS) TAX Madison 71

3 TheNewReportingOption:AFinancialReportingFrameworkfor

Small-&Medium-SizedEntities(SMES) AA Wausau 63

4 Partnership&LLCTaxation:AdvancedIssues(PTAI) TAX Madison 72

4-5 TaxStaffTrainingLevel2:Business(TSTB) TAX Waukesha 72

5 AdvancedAuditingofHUD-AssistedProjects(EO-AHUD) AA Waukesha 63

6 MultistateIncomeTax(MIT) TAX Madison 72

9 NEW!TheStrategicCFO:BigPictureSkills(SCFO) Mgmt Waukesha 67

10 NEW!PricingforProfitability(PFP) Mgmt Waukesha 67

11 HRCaseStudiesBreakfastSeries:AvoidingEmployeeDiscriminationClaims(WBP1111) BS Waukesha 44

17 NEW!LeadershipSeries:Motivation&Praise(LBS2) BS Waukesha 45

18 WisconsinTaxUpdate(ECBP11) BP Eau Claire 47

18 AdvancedSelectedIssuesforTrusts,Estates&TheirBeneficiaries(ITEB2) TAX Eau Claire 68

18 EmergingTax&GovernanceIssuesforNonprofitOrganizations(WBP11) BP Waukesha 46

19 AnnualUpdateforAccountants&Auditors(AUAA2) AA Waukesha 61

19 TheTop50MistakesPractitionersMake&HowtoFixThem:Individual

Tax&FinancialPlanning(INBB) TAX Onalaska 72

19 NEW!MultigenerationalFinancial&TaxPlanningforClients(MGEN) TAX Waukesha 73

20 TheCompleteGuidetoPayrollTaxes&1099Issues(CGPT2) TAX Onalaska 71

20 APlanforAllSeasons(MBP11) BP Madison 49

20 RetirementPlanBestPractices(MT11) BP Wauwatosa 50

20 WisconsinTaxUpdate(NBP11) BP Appleton 52

1 TaxAdvisorsUpdate(PTU) TAX Green Bay 73

1 SocialSecurity,Medicare,&PrescriptionDrugRetirementBenefits:

WhatEveryBabyBoomerNeedstoKnowNow(SSRB) TAX Madison 73

1 NEW!StreamlinedTaxStaffTrainingLevel3:ComplexReturnIssues(STCR) TAX Eau Claire 73

2 NEW!StreamlinedTaxStaffTrainingLevel4:TaxResearch&Quality ControlIssues(STRQ) TAX Eau Claire 74

2 GettingReadyforBusySeason:AGuidetoNewForms,FilingIssues&

OtherCriticalDevelopments(NFFI) TAX Wausau 74

3 NEW! StreamlinedTaxStaffTrainingLevel3:ComplexReturnIssues(STCR2) TAX Appleton 73

7 NEW!TaxFormBootCamp:LLCs,Partnerships&SCorporations(TFBC) TAX Appleton 74

8 PreparingIndividualTaxReturnsforNewStaff&Para-Professionals(PITR) TAX Waukesha 75

8 NEW!LeadershipSeries:Communication&Listening(LBS3) BP Waukesha 45

9-10 NEW!TaxStaffTrainingLevel3:AdvancedIssues(TSTA) TAX Waukesha 75

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11 WisconsinTaxUpdate(WSBP12) BP Wausau 53

11 ManagingProblemEmployees(MT12) BP Wauwatosa 50

11 GuidingChangeinanOrganization(MBP12) BP Madison 49

11 IndividualIncomeTaxUpdate(NBP12) BP Green Bay 52

14 TaxAdvisorsUpdate(PTU2) TAX Onalaska 73

15 TaxAdvisorsUpdate(PTU3) TAX Waukesha 73

16 RetirementPlanBestPractices(WBP12) BP Waukesha 46

16 IndividualIncomeTaxUpdate(LCBP12) BP Onalaska 47

17 Buying&SellingaBusiness:CriticalTax&StructuringIssues(SELL) TAX Waukesha 75

18 Surgent’sHandbookforMasteringBasis,Distributions&LossLimitation

IssuesforSCorporations,LLCs&Partnerships(HMBI) TAX Waukesha 75

8 IndividualIncomeTaxUpdate(MT01A) BP Wauwatosa 50

8 LifeInsurancePolicyAudit(NBP01) BP Appleton 52

12 NEW!LeadershipSeries:PerformanceManagement&Appraisal(LBS4) BS Waukesha 45

13 Office365WorkbookCollaboration(WBP01) BP Waukesha 47

13 NewComparabilityDefinedContributionPlans(LCBP01) BP Onalaska 48

15 IndividualIncomeTaxUpdate(MT01B) BP Pewaukee 50

19-20 NEW!FASBStandards:AComprehensiveReviewforAllCPAs(APB) AA Waukesha 63

21 IndividualIncomeTaxUpdate(MT01C) BP Waukesha 50

22 IndividualIncomeTaxUpdate(MBP01) BP Madison 49

9 NEW!LeadershipSeries:Discipline&Termination(LBS5) BS Waukesha 45

12 APlanforAllSeasons(MT02) BP Wauwatosa 51

12 What’sComingNextinOffice365(WSBP02) BP Wausau 53

12 EmergingTax&GovernanceIssuesforNonprofitOrganizations(MBP02) BP Madison 49

12 BuildinganEffectiveBaseCompensationPlan(NBP02) BP Green Bay 52

17 UnlockingSocialSecurity(WBP02) BP Waukesha 47

17 NewComparabilityDefinedContributionPlans(ECBP02) BP Eau Claire 48

11 Office365WorkbookCollaboration(MT03) BP Wauwatosa 51

11 What’sComingNextinOffice365(MBP03) BP Madison 49

11 EffectivelyUnderstanding&ReviewingYourOrganization’sRetirementPlan(NBP03) BP Appleton 53

16 AdvancedRetirementWorkshop(WBP03) BP Waukesha 47

16 EmergingTax&GovernanceIssuesforNonprofitOrganizations(LCBP03) BP Onalaska 48

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MAR2016



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8 LeadershipSkills:CoachingEmployees(WSBP04) BP Wausau 53

8 GuidingChangeinanOrganization(MT04) BP Wauwatosa 51

8 ImmigrationConsiderationsintheOnboardingProcess(MBP04) BP Madison 49

8 OverlookedEssentialsofLeadershipDuringChange(NBP04) BP Green Bay 53

13 LeadingtoSuccess:AnIntroductiontoLeadership&Supervision(ECBP04) BP Eau Claire 48

13 APlanforAllSeasons(WBP04) BP Waukesha 47

20 AdvancedExcelReporting:BestPractices,Tools&Techniques(EXR-4) Tech Waukesha 77

20 AdvancedQuickBooksTips&Techniques(AQB-4) Tech Waukesha 78

21 Excel-BasedDashboards(EBD) Tech Waukesha 78

13 TrustManagement:CaseStudiesinTrustAdministration&Investment

Management(MT05) BP Wauwatosa 51

13 IntroductiontoWorkplaceWellness(MBP05) BP Madison 49

13 FinancialAspectsofLongTermCare(NBP05) BP Appleton 53

18 BusinessIntelligence:TransformYourData(WBP05) BP Waukesha 47

18 TenPractice&ProcedurePitfallsThatMustbeAvoided(LCBP05) BP Onalaska 48

16 Auditsof401(k)Plans(AFKP) AA Waukesha 63

APR2016


MAY2016


JUNE2016


With CPE on-demand by WICPA you cannow virtually attend the most popular

conference sessions and breakfastsessions at your convenience!

That’sconvenient!

Visit wicpa.org/on-demand for a complete listing.

Benefits of WICPA On-Demand CPE include:• Watch anytime, anywhere with an Internet connection.• Follow along with speakers as their PowerPoint slides

automatically transition side-by-side with the video.• Download a PDF of the slides for easy referencing later.

With WICPA On-Demand CPE you can now virtually attend the most popular conference sessions at your convenience!

Webinars starting as low as $39!

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Name __________________________________________ WICPA ID# ___________________

Employer ______________________________________________________________________

Address ________________________________________________________________________

City|State|Zip ___________________________________________________________________

Telephone ______________________________________________________________________

Email (required for confirmation and electronic materials) _____________________________________

Are you: q a WICPA member q a CPA nonmember q working toward a CPA q not a CPA

Course Acronym/Date ___________________________________ Member Fee $ _________ Nonmember Fee $ _________



Sessions (if applicable) ____________________________________________________________________________________________

q will bring a laptop/tablet device q will not bring a laptop/tablet device q prefer a printed manual (additional $20 per program)

Payment method:q Check (payable to WICPA) Total amount enclosed: $_____________

Charge to q MasterCard q Visa Total amount to be charged: $_____________

Name on Card __________________________________________________________________

Billing Address __________________________________________________________________

City|State|Zip ___________________________________________________________________

Card #_________________________________________________________________________

Exp. Date _________________________ CVV (3 digits on back of card) ___________________

Signature _______________________________________ Date __________________________

Mail registrations with payment or credit card information to: WICPA | W233N2080 Ridgeview Parkway | Suite 201 | Waukesha, WI 53188Call with credit card information: 262-785-0445 | 800-772-6939 website: wicpa.org/register

q I prefer a vegetarian meal.

q I am an AICPA member.

q I have a special need

or disability. _______________

__________________________

Registration Form [ wicpa.org/register ]

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Law & EmploymentHR Case Studies Breakfast SeriesThis series of 90-minute breakfast presentations examines interesting and informative legal cases to demonstrate human resources principles that businesses should be aware of when dealing with employment issues. These cases highlight cutting-edge, developing trends that those who oversee company human resources need to know and understand in order to better manage their workforces and the legal risks associated with doing so. By focusing on legal cases, this breakfast series highlights the real-world interface between employment law and practical human resources.

John J. Kalter, J.D., Partner, Sorrentino Burkert Risch Kalter Law Group LLC

Employee Social Media Issues (WBP0923)

Sept. 23 | Registration 7:30 a.m.Program 8 – 9:30 a.m.WICPA Professional Development Center, Waukesha

Social media, Facebook, Twitter, LinkedIn, and the like have created significant changes to the ways people communicate. These changes have entered the workforce, and employers need to be conscious of the developing legal rules applicable to employee use of social media. This session will use legal cases to highlight the developing rules applicable to employers that want to manage their employees’ use of social media. Because this significant area has largely developed through cases in multiple forums, use of these cases highlights the developing principles in this relatively new area of employment law.

Fee: $39 member/$49 nonmemberLevel of knowledge: UpdateCPE credit: 1.5 hours

Avoiding Employee Discrimination Claims (WBP1111)

Nov. 11 | Registration 7:30 a.m.Program 8 – 9:30 a.m.WICPA Professional Development Center, Waukesha

An employee discrimination claim can be one of the most significant legal issues faced by a company and, as a result, avoidance of such claims is of paramount concern to employers. This session will use legal cases to highlight current hot topics in employee discrimination claims. Cases in this area provide enormous opportunities for discussion and, by understanding them and their results, employers can learn best practices related to fair management of employees and avoidance of employee discrimination claims.

Fee: $39 member/$49 nonmemberLevel of knowledge: UpdateCPE credit: 1.5 hours

NEW! Leadership Breakfast Series: Execution Focused Leadership©. Jeff Kortes, President, Human Asset Management LLC

Motivation. Praise. Communication. Performance Management. These are the core functions we engage in to optimize the performance of the people that work for us. Without them, all the strategy in the world will not enable us to successfully execute on the job and drive our business forward. Whether you are leader on a project, a high potential individual who is being prepared

NEW!Breakfast Series

Brand new this year, the WICPA

will be introducing three specialty

breakfast series focused on

important issues, topics and trends

in today’s business world to help

you stay updated and advance your

skills.

These brand new series include:

• Law & Employment HR Case

Studies Breakfast Series presented

by John J. Kalter, J.D.

• Women’s Breakfast Series

presented by Rhonda Noordyk,

Certified Women’s Leadership

Coach

• Execution Focused Leadership©

Breakfast Series presented by

Jeff Kortes

NEW! Breakfast Series

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Session #3: Communication & Listening (LBS3) Dec. 8

Understand how people communicate and where communication can get derailed. Learn a process for listening that will eliminate confusion and the mistakes that are a result of poor listening.

Session #4: Performance Management & Appraisal (LBS4) Jan. 12

The performance appraisal is one of those dreaded activities most leaders have to conduct. This module will show you how to take the dread out of the performance appraisal meeting and transition into ongoing management of performance.

Session #5: Discipline & Termination (LBS5) Feb. 9

Disciplining one of your people is tough. Terminating someone is even tougher. Although it will never be easy, this module will enable you to handle discipline and termination so that they are as painless as possible.

NEW! Women’s Breakfast SeriesRhonda Noordyk, Certified Women’s Leadership Coach, Founder, The Women’s Financial Wellness Center, LLC

The Superwoman Syndrome (WBS0921) and (WBS0924)

Sept. 21Registration 8 a.m.Program 8:30 – 10:30 a.m.Baker Tilly, Madison

Sept. 24Registration 8 a.m.Program 8:30 – 10:30 a.m.WICPA Professional Development Center, Waukesha

The goal of this program is to enhance women’s self-awareness and to understand the reasons for The Superwoman Syndrome taking place in their lives. You will be given the opportunity for self-reflection, stress inventory, behavior inventory and guidelines for re-creating a new, healthier life without the constraints and compulsivity of being all things to all people.

The Superwoman often carries a giant load in life. She may not know how to lighten her load. She may secretly resent others and have feelings of escaping. She may feel guilty, overwhelmed and inadequate. These are good people, duty-oriented, very responsible and truly desire to do what is right. Is it time to become a recovered Superwoman?

Fee: $49 member/$59 nonmemberCPE credit: 2 hours

Women in Management (WBS1007) and (WBS1026)

Oct. 7 | Registration 8 a.m.Program 8:30 – 11:30 a.m.Baker Tilly, Madison

Oct. 26 | Registration 8 a.m.Program 8:30 – 11:30 a.m.WICPA Professional Development Center, Waukesha

This program will cover 10 pertinent skills necessary for women to succeed in today’s work environment while in a management or supervisory capacity, or working to become a part of the management team. The objective is to increase knowledge involving management or supervisory skills while at the same time giving clear guidelines for life balance.

Fee: $59 member/$69 nonmemberCPE credit: 3 hours

for that next step, or a partner who has multiple people reporting to her, this series will develop your ability to perform those core functions that are essential to optimizing the performance of your people. Execution Focused Leadership© is a series of interactive sessions that are approximately two hours long that will develop the skills needed to lead people in your organization. The five sessions are presented every four to six weeks so you are able to go back to your organization and apply the skills you have learned, thus building your leadership capability over the course of a six-month period.

Registration 8 a.m. Program 8:30 – 10:30 a.m.WICPA Professional Development Center, Waukesha

Fee per session: $179 member/ $229 nonmemberCPE credit: 2 hoursAll 5 sessions (LBSALL): $799 member/ $849 nonmemberCPE credit: 10 hours

The sessions in the series are:

Session #1: The Essence of Leadership (LBS1) Oct. 27

What does a great leader do that makes him great? You will learn the traits of a great leader and the activities a leader must perform to be the great leader people want to follow.

Session #2: Motivation & Praise (LBS2) Nov. 17

Motivating people is sometimes difficult. If you understand where motivation comes from, why people work and how to get them engaged and fired up about being at work, it will make it easier to tap into that well of motivation. This module teaches you how to “drill” for motivation.


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Breakfast Programs & TGIF for CPAs

Waukesha Breakfast ProgramsThese programs feature various topics and take place one Wednesday a month, September through May, at the WICPA Professional Development Center in Waukesha. Registration and a networking breakfast begin at 7 a.m., followed by the presentation from 7:30–8:30 a.m.

CPE credit: 1 hour

Individual program: $25 member/$35 nonmember

BEST DEAL! Season Pass (WBPSP)

$200 member/$250 nonmember

Sept. 16Tax Ethics Update (WBP09)

Michael G. Goller, J.D., Shareholder & Chair, Tax Practice, Reinhart Boerner Van Deuren s.c.

This program will cover recent changes to IRS Circular 230 and other timely tax ethics issues faced by the tax practitioner.

Oct. 14Managing Problem Employees (WBP10)

Geoffrey S. Trotier, J.D., Shareholder, von Briesen & Roper, s.c.

Human resources professionals have the unenviable task of minimizing office dysfunction so employees can focus on their jobs. Learn how to manage your drama kings and queens, the gossip mongers, the well-poisoners, and the chronic complainers. We’ll discuss social media antics, non-fraternization, perfume/cologne issues, territorial employees, personal life bleed-over, and all of the other day-to-day minutiae that can destroy workforce morale.

Nov. 18Emerging Tax & Governance Issues for Nonprofit Organizations (WBP11)

Douglas A. Pessefall, J.D., Shareholder, Reinhart Boerner Van Deuren s.c.

Nonprofit organizations are a large, growing and integral part of our economy and communities, with more than 31,000 nonprofits in Wisconsin and 2.3 million nonprofits in the United States. The increasing size and scope of the nonprofit sector, coupled with the traditional tax exemptions that once were routinely granted, is causing governments at all levels to more closely scrutinize the organization, governance and operations of nonprofits to ensure compliance with unique tax and corporate rules. This program will identify and review new and emerging tax and governance issues for nonprofits of which practitioners should be aware when advising clients.

Dec. 16Retirement Plan Best Practices (WBP12)

Kelly S. Kuglitsch, Attorney, Davis & Kuelthau, S.C.

Robert A Mathers, CPA, J.D., Shareholder, Davis & Kuelthau, S.C.

Glenn W. Nelson, CLU, ChFC, Financial Advisor, Independence Financial, LLC

Michael L. Scott, CLU, CFP, Managing Partner & Financial Advisor, Independence Finance, LLC

Gain hands-on understanding of fiduciary roles and responsibilities for plan sponsors and plan advisors. We will discuss the latest

Breakfast Programs & TGIF for CPAsWant to get out of the office,

earn CPE credits and still not lose

a full day of work? The WICPA

hosts several one- to four-hour

breakfast and TGIF programs

throughout the state for CPAs.

Many of our members find this to

be the perfect way to gain credit

while continuously staying current

on upcoming trends and timely

issues happening within the

profession. Network with fellow

colleagues, and choose between

a number of different locations,

times, credit options and topics

that interest you.

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updates on the Department of Labor’s proposed regulation that redefines fiduciary roles under ERISA. Learn about fee disclosure requirements and the various forms of plan expenses that are built in to many retirement plans. We will also discuss best practices for employee education and various plan improvements that can be made to improve retirement readiness of plan participants.

Jan. 13Office 365 Workbook Collaboration (WBP01)

Thomas Traband, Training Manager, Applied Tech

This program will feature simultaneous editing with Excel and Excel Online. You will also understand and control versioning in Office 365.

Feb. 17Unlocking Social Security (WBP02)

Andrew LaFontain, CPA, District Manager, Waddell & Reed Inc.

TBD

March 16Advanced Retirement Workshop (WBP03)

Kevin M. Reardon, CFP, President, Shakespeare Wealth Management, Inc.

This is a high-level workshop explaining how to scientifically assemble and manage portfolios in the realities of today’s world.

April 13A Plan for All Seasons (WBP04)

Matthew Cole, Financial Advisor, Waddell & Reed Inc.

This is an educational presentation about developing

and executing a long-term financial plan to address your unique investment goals. Following, guests will have ample opportunity to ask questions. For complete details, go to wicpa.org/WBP04.

May 18Business Intelligence: Transform Your Data (WBP05)

Michael Nottoli, Partner, Accounting Information Solutions, Inc.

Nimble organizations understand that financial analysis often occurs too late! Business Intelligence (BI) is all about gaining insight into past, current and future business activities. Stop focusing on history and learn how companies are using BI to make smarter decisions. We’ll discuss real-time reporting, analytical alerts, data mining, and key performance indicators.

Eau Claire & LaCrosse Breakfast ProgramsThese programs are held one Wednesday a month, feature various topics and alternate between The Plaza Hotel in Eau Claire and Stoney Creek Inn in Onalaska. Registration and a networking breakfast begin at 7:30 a.m., followed by the presentation from 8–10 a.m.

NOTE: The tax program is on Wednesday, Dec. 16, in Onalaska from 8 a.m. – Noon and includes a Master Tax Guide.

CPE credit: 2 hours (December program 4 hours)

Individual program: $40 member/ $45 nonmember

December program: $99 member/$129 nonmember and includes a Master Tax Guide; Unemployed/working part-time/retired member fee $89 includes Master Tax Guide

Sept. 16 (The Plaza Hotel, Eau Claire) Emerging Tax & Governance Issues for Nonprofit Organizations (ECBP09)



Oct. 14 (Stoney Creek Inn, Onalaska)Wisconsin Tax Update (LCBP10)

Nov. 18 (The Plaza Hotel, Eau Claire) Wisconsin Tax Update (ECBP11)

Nathan Weber, CPA, Administration Technical Services Section Chief, Wisconsin Department of Revenue

The Wisconsin Department of Revenue will provide an update on new tax laws and other information for preparation of 2015 Wisconsin income/franchise tax returns as well as sales/use tax and withholding tax updates.

Dec. 16 (Stoney Creek Inn, Onalaska)Individual Income Tax Update (LCBP12)

Time: 8 a.m. – Noon Fee: $99 member/$129 nonmember/ $89 unemployed/working part-time/ retired member CPE credit: 4 hours


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June F. Norman, CPA, MS Taxation, Sole Practitioner, JJ Norman & Co., CPAs

Join us for a fast-paced and lively session emphasizing practical preparation for the forthcoming tax season. We’ll cover an array of individual tax topics including new and prior legislation affecting the current tax year, planning tips, changes in forms and filing requirements and insights for the small tax practitioner. You’ll leave feeling a little less overwhelmed by all we need to know; like you are not alone in your confusion; invigorated for the tax season ahead; and all of the above! Program includes Master Tax Guide.

Jan. 13 (Stoney Creek Inn, Onalaska)New Comparability Defined Contribution Plans (LCBP01)

Paul Wierzba, Field Vice President, Mutual of America

The program will give the attendees an overview of New Comparability contribution strategies for 401(k) & 403(b) Plans. The learning objectives will be for the attendees to have an understanding of how New Comparability formulas work in Defined Contribution Plans and how they may be beneficial to their clients.

Feb. 17 (The Plaza Hotel, Eau Claire) New Comparability Defined Contribution Plans (ECBP02)

Paul Wierzba, Field Vice President, Mutual of America

The program will provide an overview of New Comparability contribution strategies for 401(k) & 403(b) Plans. Learn how New Comparability formulas work

May 18 (Stoney Creek Inn, Onalaska)Ten Practice & Procedure Pitfalls That Must be Avoided (LCBP05)


This program will cover the 10 most common traps for the unwary practitioner. Issues include statute of limitation issues, penalty avoidance issues and ethics issues that tax practitioners face on a regular basis.

Madison TGIF for CPAsThese monthly programs feature various topics and take place at the Crowne Plaza Hotel in Madison. Registration and a networking breakfast begin at 7:30 a.m., followed by the presentation from 8–10 a.m.

The January tax program is 8 a.m.–Noon and includes a Master Tax Guide.

CPE credit: 2 hours (January program 4 hours)

Individual program: $65 member/ $75 nonmember (January program $99 member/$129 nonmember and includes Master Tax Guide)

$60 Unemployed/working part-time/retired member fee (January program $89 includes Master Tax Guide)

BEST DEAL! Season Pass (20 credits) (MBPSP)

$554 member/$604 nonmember (includes one free program and Master Tax Guide)

$449 Unemployed/working part-time/retired member season pass (includes two free programs and Master Tax Guide)

in Defined Contribution Plans and discover how they may be beneficial to clients.

March 16 (Stoney Creek Inn, Onalaska)Emerging Tax & Governance Issues for Nonprofit Organizations (LCBP03)



April 13 (The Plaza Hotel, Eau Claire) Leading to Success: An Introduction to Leadership & Supervision (ECBP04)

James Olney, J.D., VP, HR Consultant, Associated Financial Group

To be effective, leaders must do more than simply tell employees what to do. They must provide vision and inspiration to get the most from their employees. This seminar will introduce supervisors and managers to the skills needed to become great leaders. It is designed for both the new supervisor who is just starting out, and the experienced manager who is looking for a refresher course.

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Sept. 11Ten Practice & Procedure Pitfalls That Must be Avoided (MBP09)



Oct. 16Wisconsin Tax Update (MBP10)



Nov. 20A Plan for All Seasons: Retirement, Legacy (MBP11)

Matt Cole, Financial Advisor, Waddell & Reed, Inc.

This program includes two educational presentations for two distinct seasons in the life of financial planning. Retirement addresses those seeking to maximize their retirement assets. Legacy is for those looking to build a sound legacy planning strategy. Following, guests will have ample opportunity to ask questions. For complete details, go to wicpa.org/MBP11.

Dec. 11Guiding Change in an Organization (MBP12)

Michael Nottoli, Partner, Accounting Information Solutions, Inc.

We need to change. It could be the need for product innovation, evolving customer expectations, or adopting new technology. Change is essential, yet it seems so daunting. From visioning to implementation, learn some new techniques and tools to effectively guide and manage change in an organization.

Jan. 22Individual Income Tax Update (MBP01)

Time: 8 a.m. – Noon

Fee: $99 member/$129 nonmember/ $89 unemployed/working part-time/ retired member



Feb. 12Emerging Tax & Governance Issues for Nonprofit Organizations (MBP02)


Nonprofit organizations are a large, growing and integral part of our economy and communities, with more than 31,000 nonprofits in Wisconsin and 2.3 million nonprofits in the United States. The increasing size and scope of the nonprofit sector,

coupled with the traditional tax exemptions that once were routinely granted, is causing governments at all levels to more closely scrutinize the organization, governance and operations of nonprofits to ensure compliance with unique tax and corporate rules. This program will identify and review new and emerging tax and governance issues for nonprofits of which practitioners should be aware when advising clients.

March 11What’s Coming Next in Office 365 (MBP03)


The program will take a look at features and updates on the Office 365 Roadmap.

April 8Immigration Considerations in the Onboarding Process (MBP04)

Jerome G. Grzeca, Managing Partner, Grzeca Law Group, S.C.

Carrie Ziegler Thomas, Associate Attorney, Grzeca Law Group, S.C.

We will cover immigration considerations for every aspect of the on boarding process, from your employment application to the offer letter to filling out the I-9 for your new hire. The goal is to help employers proactively develop policies and procedures to avoid liability from problems such as discrimination or I-9 noncompliance so they can hire and retain foreign national talent.

May 13Introduction to Workplace Wellness (MBP05)

Scott Fuller, RHU, SVP, Employee Benefits Practice Group Leader, Associated Financial Group

Workplace wellness is more than


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just a corporate buzz word. It is a “must-have” corporate strategy for employers of all sizes and it has proven statistically to help reduce rising health plan costs, improve productivity and even lower workers’ compensation costs. Whether you are a leader recently charged with investigating the benefits of implementing a workplace wellness initiative or a leader wanting to find new ways to reenergize your existing wellness program, this seminar is designed for you.

Milwaukee TGIF for CPAs These programs feature various topics and take place one Friday a month at the Crowne Plaza Hotel in Wauwatosa. Registration and a networking breakfast begin at 7:30 a.m., followed by the presentation from 8–11 a.m.

The three January tax programs, one located at the Crowne Plaza in Wauwatosa on Friday, Jan. 8, the Holiday Inn in Pewaukee on Friday, Jan. 15, and the WICPA Professional Development Center on Thursday, Jan. 21 are from 8 a.m.–Noon. Each program includes a Master Tax Guide.

CPE credit: 3 hours (January programs 4 hours)

Individual program: $70 member/ $80 nonmember (January program $99 member/$129 nonmember and includes Master Tax Guide)

$65 Unemployed/working part-time/retired member fee (January program $89 includes Master Tax Guide)

BEST DEAL! Season Pass (28 credits) (MTSP)

$589 member/$639 nonmember (includes one free program and Master Tax Guide)

$479 Unemployed/working part-time/retired

are built in to many retirement plans. We will discuss best practices for employee education and various plan improvements that can be made to improve retirement readiness of plan participants.

Dec. 11Managing Problem Employees (MT12)

Geoffrey S. Trotier, J.D., Shareholder, Von Briesen & Roper, s.c.

Human resources professionals have the unenviable task of minimizing office dysfunction so that employees can focus on their jobs. Learn how to manage your drama kings and queens—the gossip mongers, the well-poisoners, and the chronic complainers. We’ll discuss social media antics, non-fraternization, perfume/cologne issues, territorial employees, personal life bleed-over, and all of the other day-to-day minutiae that can destroy workforce morale.

Jan. 8 (Friday)(Crowne Plaza Hotel, Wauwatosa)Jan. 15 (Friday)(Holiday Inn, Pewaukee)Jan. 21 (Thursday)(WICPA, Waukesha)

Individual Income Tax Update (MT01A) & (MT01B) & (MT01C)

Time: 8 a.m. – Noon

Fee: $99 member/$129 nonmember/$89 unemployed/working part-time/retired member


Join us for a fast-paced and lively session emphasizing practical preparation for the forthcoming tax season. We’ll cover an array of individual tax topics including new and prior legislation affecting the current tax year, planning

member season pass (includes two free programs and Master Tax Guide)

Sept. 18Ten Practice & Procedure Pitfalls That Must be Avoided

(MT09)



Oct. 16What’s Coming Next in Office 365 (MT10)



Nov. 20Retirement Plan Best Practices (MT11)

Kelly S. Kuglitsch, Attorney, Davis & Kuelthau, S.C.




Gain hands-on understanding of fiduciary roles and responsibilities for plan sponsors and plan advisors. We will discuss the latest updates on the Department of Labor’s proposed regulation that re-defines fiduciary roles under ERISA. Learn about fee disclosure requirements and the various forms of plan expenses that

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tips, changes in forms and filing requirements and insights for the small tax practitioner. You’ll leave feeling a little less overwhelmed by all we need to know; like you are not alone in your confusion; invigorated for the tax season ahead; and all of the above! Program includes Master Tax Guide.

Feb. 12A Plan for All Seasons: Pre-Retirement, Retirement, Legacy (MT02)

Matt Cole, Financial Advisor, Waddell & Reed, Inc.

This program includes three educational presentations for three distinct seasons in the life of financial planning. Pre-Retirement is for investors transitioning their financial priorities toward retirement planning. Retirement addresses those seeking to maximize their retirement assets. Legacy is for those looking to build a sound legacy planning strategy. Following, guests will have ample opportunity to ask questions. For complete details, go to wicpa.org/MT02.

March 11Office 365 Workbook Collaboration (MT03)


This program will feature simultaneous editing with Excel and Excel Online. You will also understand and control versioning in Office 365.

April 8Guiding Change in an Organization (MT04)

Michael Nottoli, partner, Accounting Information Solutions, Inc.

We need to change. It could be the need for product innovation, evolving customer expectations, or

adopting new technology. Change is essential, yet it seems so daunting. From visioning to implementation, learn some new techniques and tools to effectively guide and manage change in an organization.

May 13Trust Management: Case Studies in Trust Administration & Investment Management (MT05)

Dick Gamble, Vice President, Shareholder, Director, Fiduciary Partners

Todd Voit, Ph.D., Portfolio Manager, Voit & Company, LLC

This program will use a case study format to discuss current issues in Trust Administration such as the effectiveness of co-trustees and directing parties as power tools in trust management, recent statutory developments affecting trust management, optimal trust arrangements and investment objectives, guidelines and constraints in investment management and trust-based solutions under current law.

Northeast TGIF for CPAsThese Friday programs feature various topics and take place once a month September through May, alternating between the Schenck offices in Appleton and Green Bay. Registration and a networking breakfast will be at 7:30 a.m., followed by the presentation from 8–10 a.m.

The December program is from 8 a.m.–Noon and is located at the Radisson Hotel in Green Bay. This program includes a Master Tax Guide.

CPE credit: 2 hours (December program 4 hours)

Individual program: $55 member/ $65 nonmember (December program $99 member/$129 nonmember and includes Master Tax Guide)

$45 Unemployed/working part-time/retired member fee (December program $89 includes Master Tax Guide)

BEST DEAL! Season Pass (20 credits) (NBPSP)

$485 member/$585 nonmember

$359 Unemployed/working part-time/retired member season pass (includes two free programs and Master Tax Guide)

Sept. 11 | Schenck SC, 200 E. Washington St., AppletonEmerging Tax & Governance Issues for Nonprofit Organizations (NBP09)



Oct. 9 | Schenck SC, 2200 Riverside Drive, Green BayTax Ethics Update (NBP10)


This program will cover recent changes to IRS Circular 230 and other timely tax ethics issues faced by the tax practitioner.


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The combination of our extended low interest rate environment, volatile stock market, financial downgrades of various insurance companies, and declining dividend scales has created the perfect storm for estate planning life insurance policies that are now on course for disaster. Due to lack of diligence, these failures are largely going undetected until it is too late to act.

Trustees are often unknowingly subject to fiduciary liability regarding the monitoring of trust owned life insurance. Studies have found that over 70 percent of trustees do not have a process for reviewing the policies that are in trouble. We will discuss the steps trustees need to take to reduce their liability and how to correct and improve policies that are otherwise on course for failure.

Feb. 12 | Schenck SC, 2200 Riverside Drive, Green BayBuilding an Effective Base Compensation Plan (NBP02)

Lisa Corbeille, CCP, SPHR, Senior Human Resources Consultant, Wipfli CPAs & Consultants

A base compensation plan is a key management tool to attract and retain talent in a competitive market. When employees believe compensation decisions are made in a subjective manner, it can lead to disengagement and turnover. In this session, we will present processes used to determine the internal and external value of positions, show the steps in the development of a base compensation structure, illustrate the effectiveness of comparative ratio analysis tools, discuss the importance of linking pay with performance and stress the necessity of aligning all procedures with your compensation philosophy.

Nov. 20 | Schenck SC, 200 E. Washington St., AppletonWisconsin Tax Update (NBP11)



Dec. 11 | The Radisson Hotel, Green BayIndividual Income Tax Update

(NBP12)

Time: 8 a.m. – Noon Fee: $99 member/$129 nonmember/$89 unemployed/working part-time/retired member



Jan. 8 | Schenck SC, 200 E. Washington St., AppletonLife Insurance Policy Audit (NBP01)



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March 11 | Schenck SC, 200 E. Washington St., AppletonEffectively Understanding & Reviewing Your Organization’s Retirement Plan (NBP03)

Nicholas Pierce, CPA, Group Accountant Representative, Mutual of America

This presentation will cover key aspects of qualified plans that advisors and employers should be monitoring. There will be a discussion on administration and compliance, the fee structure, investment reviews and best practices.

April 8 | Schenck SC, 2200 Riverside Drive, Green BayOverlooked Essentials of Leadership During Change (NBP04)

Thomas Shultz, PHR, Senior Human Resources Consultant, Schenck SC

In today’s business climate, technology is moving quickly, market competition can be intense and meeting what sometimes seems like ever-changing customer expectations is becoming the norm. A leader’s ability to navigate and support change is essential. This session offers techniques that effective leaders use to think in terms of process, systems and culture. Attendees will come away with concrete actions that they can apply in their organization as it navigates change initiatives.

May 13 | Schenck SC, 200 E. Washington St., AppletonFinancial Aspects of Long Term Care (NBP05)

Romeo Raabe, President, The Long Term Care Guy

We will discuss the locations where long term care is done, their cost, and what government agencies will pay to assist. We will also review long-term-care insurance and alternative

strategies for those who did not prepare for their care.

Wausau TGIF for CPAsThese breakfast programs offer four different Friday morning presentations featuring various topics during the months of October, December, February and April. These programs occur at the Northcentral Technical College Center for Business and Industry (CBI) building in Wausau. Registration and a networking breakfast begin at 7:30 a.m., followed by the presentation from 8–10 a.m.

CPE credit: 2 hours

Individual program: $40 member/ $45 nonmember

Oct. 9Emerging Tax & Governance Issues for Nonprofit Organizations (WSBP10)



Dec. 11Wisconsin Tax Update (WSBP12)



Feb. 12What’s Coming Next in Office 365 (WSBP02)

Kelly Rodriquez, Business Development Manager, Applied Tech


April 8Leadership Skills: Coaching Employees (WSBP04)

Ragan Cheney, J.D., VP, Senior HR Consultant, Associated Financial Group

Coaching has been defined in many ways, but essentially, coaching is providing, in a timely manner, the support, encouragement, and information people need in order to effectively solve problems on their own, take appropriate risks, and make better decisions. This seminar will help you define the various roles you might need to take on as a coach in your work group. The session will also provide an opportunity for attendees to identify and practice specific coaching skills and how to apply them to their own situations and employees.


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Webinars, Self-study & On-Demand

Convenience matters.

Time matters. You matter.

That’s why we offer thousands of

webinars, self-study & On-Demand

options specifically for CPAs and

business professionals who have

limited time or can’t get away from

the office. Online CPE is a great

alternative to the traditional CPE

seminar because just like seminars,

CPE webinars & On-Demand are

scheduled events. But unlike

seminars, webinars & On-Demand

are all from the convenience of

your computer!

To learn more about the great options available to you, visit wicpa.org/cpeonline.

Accounting Continuing Professional Education Network (ACPEN)The Accounting Continuing Professional Education Network (ACPEN) is the largest and most comprehensive CPE network in the nation. Sponsored by many of the State CPA Societies and NASBA accredited, ACPEN brings world-class CPE to your desktop in the most engaging and interactive way possible!

ACPEN offers a vast catalog of live video webcasts and live webcast replays ranging in length from 1 to 8 hours of CPE. All webcasts are available for individual as well as group viewing. The extensive ACPEN catalog is comprised of courses from the following product lines:

ACPEN Signature seriesThe ACPEN Signature series represents the top-of-the line in online CPE. All ACPEN Signature courses are 8 hours in length, and include nationally recognized experts and highly experienced practitioners, as well as representatives from regulatory and standard setting bodies, including the IRS, GASB, FASB, GAO, and many more. These Signature CPE training courses cover the most relevant accounting, tax and finance topics in an interactive and discussion-rich format.

The ACPEN Industry Institute™ (Aii)The ACPEN Industry Institute provides a full curriculum of CPE courses specifically designed for accountants working in business and industry, delivered in a live, interactive, video webcast format. This includes but is not limited to technology training, management, finance, leadership, ethics and banking.

The ACPEN Tax Institute (Ati)Ati offers the latest, most up-to-date continuing education for CPAs, finance, and tax professionals. These tax CPE courses specifically focus on updates and changes in tax code and practice. These tax seminars are offered on various dates and times, all providing live CPE credits.

ACPEN Financial Planning Institute (Afpi)Newest to the line of ACPEN specialized programs, this unique course category is geared toward providing the most current and relevant information in the area of personal finance. Topics include estate planning, Medicare, and wealth preservation, among others. These course offerings are designed to assist firms and businesses, as well as individuals, in effectively managing their personal finances.

Partner Produced Programs We’ve found that programs and conferences produced by one state are often relevant and applicable to financial professionals and CPAs in other states. The ACPEN network offers a unique opportunity for our State Society partners to share their content with practitioners across the country. This is just another example of ACPEN’s unparalleled effort to provide a vast range of topics to meet the continuing professional education needs of every CPA.

To view a complete list of ACPEN’s offerings or to register for a course, please visit wicpa.acpen.com/. ACPEN-live CPE delivered to your desktop!

CPE Online


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AICPAREAL TIME. ANYTIME. YOUR TIME.Time. When it’s yours to spend, you want to use it wisely. So the minute you’re ready to complete your required CPE, you can count on us and the AICPA to provide the most relevant expert knowledge—how you need it, when you need it, wherever you are.

CPExpressWith 600+ CPE courses, CPExpress gives you unlimited access to more than 900 hours of professional and technical topics, current issues, critical updates and more — available 24/7, for foundational to expert levels. And you’ll never miss a CPE reporting deadline. With the easy-to-use course catalog organized by hot topic, new releases and annual updates, you can find what matters most to you, when it matters most.

On-DemandWith more than 250 online courses, AICPA On-Demand is an interactive learning environment for today’s busy professional. From updates on authoritative standards to award-winning certificate programs, AICPA On-Demand will meet your knowledge and CPE needs, with the flexibility of learning on your own time.

WebcastsAICPA Webcasts offer a high-resolution, studio-quality experience and real-time interaction with experts, regulators, agency representatives and more. You’ll gain practical guidance and insights — and your organization or clients will benefit from the expertise they deserve and expect. Now, that’s making the most of your time.

CPEasy, Now Part of Thomson ReutersValue | Convenience | Experience

Don’t you wish everything was CPEasy?

CPEasy Online CPE Center allows accounting professionals to conveniently meet mandatory reporting requirements and gain the knowledge needed to excel in the profession. CPEasy eliminates all of the hassles associated with traditional CPE fulfillment by providing quality CPE programs that are easy to access, simple to use and available whenever and wherever you choose.

With CPEasy, you can register for your choice of courses and monthly reports, study at home or the office, take quizzes and track your CPE online. Available formats include online, audio, software, video, textbook and webinar. Plus, WICPA members receive a 10 percent discount!

CalCPA CalCPA Education Foundation (CalCPA) offers a full array of continuing education programs. With CalCPA webcasts you can enjoy the flexibility of participating in CPE wherever you are. Enjoy high-quality video feeds and the ability to communicate directly with the instructor through a question box. Materials are offered in a PDF format and almost all programs have savable, printable and fully annotatable textbooks.

CalCPA’s courses cover everything from accounting, auditing, tax, management, ethics, litigation, retirement, and trusts and estates. We are changing and adding new programs every year and, with more than 600 webcasts to choose from, there’s a course for every interest area and curriculum need.

Our instructors are experts in their fields and most are also practitioners so they’re not only content experts but they’re also experts in application. These individuals understand the accounting profession and offer dynamic, informative programs.

In addition to live programs, recorded webcasts are offered as either self-study (qualifies for CPE credit once final exam is passed) or reference only (no CPE credit awarded). Search our online self-study products to find the course that meets your needs.

CCH, a Wolters Kluwer BusinessOne solution for all your learning needs.

Whether you’re looking to earn CPE credit or advance your staff’s professional development, CCH Learning Center is the best on-demand learning solution for you. CCH® has enlisted the help of some of the best authors in the industry to bring you a wide variety of comprehensive and up-to-date courses to help further your staff’s professional development and improve their tax, accounting and auditing, and financial and estate planning skills.

CCH has an exclusive offer for WICPA members! With CCH adding new topics and courses regularly, it’s easy to fulfill your CPE needs. More than 160 interactive CPE courses are available online for one low annual fee of only $329 per Learning Center seat, saving you $140 per seat! With the special WICPA CCH discount price, you can also apply it toward your renewal of the annual CCH Learning Center subscription.

Topics available include:

• Accounting and auditing.

• Sales and use tax, state taxation

[ wicpa.org/cpeonline ]

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and tax return preparation.

• U.S. international taxation.

• Wealth management.

• Corporate financing.

*Please note: “Seats” cannot be shared; each user needs his or her own CCH Learning Center subscription.

CPA CrossingsSave money. Save time. Stay focused.

CPA Crossings, LLC provides an extensive catalog of live web-based CPE programs produced and delivered by CPA Crossings, LLC or by one of its approved developers. Our catalog consists of more than 100 topics in the areas of technology, practice management, workflow automation, tax, ethics, fraud and accounting/auditing. We offer one, two and four hour courses with flexible scheduling, including evenings and Saturdays, so you can easily fit continuing education into your work week.

Our webinars are designed to focus on specialized topics presented by knowledgeable professionals. The nature of our webinar model allows us to bring you up to speed on rapidly emerging topics in a timely manner. Group and prepaid discounts are available, perfect options for firm training to maximize savings. To link to our full online catalog, go to wicpa.org/cpeonline.

CPA Leadership InstitutePromoting Continuous Improvements in CPA Firm Leadership.

CPA Leadership Institute is devoted to enhancing leadership and management development in CPA firms. We believe that firms need leadership at all levels, not just at the top. Everyone can be a leader by taking ownership of their own job.

Our repertoire of tools and reports includes: Live CPE webinars, CPA

Leadership Report, Leadership Forum Report, Best Practices Suggestions, Practice Management Survey and Practice Management Index. Professional members can attend live CPE webinars all year for no additional charge.

Our Webcasts are Your Webcasts - Our new Client Knowledge Center is a turn-key addition to any firm’s marketing initiatives. Our library of webcasts, on important business topics for your clients, is ready to add to your website as your own Knowledge Center for your clients. We also offer a quarterly video newsletter, a resource that your clients can watch which features the webcasts of your choice, to send to your clients.

CPEThinkYou’re busy, we understand. Get CPE credits anytime, anywhere, with a browser and Internet connection. And there’s a 100 percent money back guarantee.

CPEThink provides industry-leading online interactive self-study CPE and professional development courses and exams for CPAs, licensed professionals, general practitioners and individuals interested in staying current in their profession.

Now offering FREE CPE with no obligation and no commitment—just FREE CPE! Check out the CPEThink Facebook page for more information and a monthly discount code.

ICPAS onDemand CPEExperience online learning like never before with CPE onDemand. Online self-paced courses—anytime, anywhere.

Earn your CPE credits from an ever-expanding catalog of more than 100 courses. The catalog features:

• Interactive activities, including games, case studies and other fun learning exercises.

CPE Online


wicpa.org

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• Narration to guide your learning and keep you on pace.

• A full-range of technical and soft-skill topics.

K2K2 Enterprises is proud to offer a broad curriculum of technology-focused CPE webinars to the members of the Wisconsin Institute of CPAs. Now you can have webinar access to many of the courses that have made K2 Enterprises a leader in providing CPE to professionals throughout North America.

When you take a K2 Enterprises webinar, you will have the opportunity to learn from an award-winning team of instructors with literally hundreds of years of experience in helping professionals identify, address, and solve issues through the practical application of technology. K2 Enterprises offers webinars on a variety of topics, including Excel, QuickBooks, PDFs, accounting solutions and Microsoft Office.

As a NASBA-approved sponsor of webinar learning, you are assured that of a high-quality event, that is both convenient and affordable. We look forward to help you meet your learning objectives. Improve your efficiency and productivity by participating in a webinar produced by K2 Enterprises!

SmartPros Ltd.SmartPros Ltd. is a leader in online and offline continuing education for professionals.

SmartPros offers a variety of subscriptions with a compelling collection of courses and subscriptions in accounting and auditing, taxation, management, personal development and more, with savings up to $140 on a subscription for WICPA members.

• This Week in Accounting/Taxation: These two series present different one hour topics every week, keeping you

current on hot accounting and taxation topics.

• SP Advantage: This skills-based subscription features more than 300 multimedia and text-based courses for accounting and finance practitioners. Several new titles added monthly and subscribers have access to a broad library of courses.

• FMN Online: As the leading financial update CPE subscription program in the industry, FMN is utilized by more than half of Fortune 500 companies and other leading organizations. FMN produces four new 100 percent video-based courses per month, and subscribers have access to a complete archive of courses.

• CPA Report Online: An annual online CPE subscription program designed for accountants in public practice, CPA Report Online (CPAR) delivers today’s hottest topics and experts directly to your desktop. Each month, six new programs are added, covering current topics in public accounting. Online courses feature streaming video, easy-to-follow course outlines, online transcripts and quizzes.

• Government/Not-for-Profit CPA Report: Designed specifically for practitioners in the fields of governmental and not-for-profit accounting. Each quarter, four new courses are added and subscribers have access to a full archive of courses.

Surgent Professional EducationWhatever your educational needs, Surgent has the quality and expertise to fulfill them.

Surgent is one of the nation’s leading providers of CPE for CPAs. Surgent provides hundreds of webinars each year and offers a large selection of self-study products in textbook, downloadable, and on-demand webcast formats.

With Surgent live webinars, you meet your CPE needs from the comfort of

your office or home. Each webinar features leading experts from Surgent speaking on the hottest topics in accounting, auditing, government/nonprofit, technology, and tax, and answering your critical questions. Courses are not only geared toward CPAs in public accounting; many courses are structured for financial professionals in the corporate world as well. For maximum value and convenience, choose a package of webinars or self-study courses. For complete details, go to cpenow.com.

WICPA CPE On-Demand CPE on your schedule. Anytime. Anywhere.

Whether you’re looking to stay on top of current issues, get the latest updates, keep up with emerging trends or broaden your knowledge with some new tips and tricks, these on-demand programs provide high-quality CPE from the most well-respected professionals in the industry.

Didn’t have a chance to attend one of our conferences or breakfast meetings? No worries! With CPE on-demand by WICPA, you can now view the most popular sessions of selected conferences and breakfast programs at your convenience!

Additional benefits of registering for CPE on-demand by WICPA include:

• Watch them on your schedule anytime, anywhere with an Internet connection.

• The convenience of following along with speakers as their PowerPoint slides automatically transition side-by-side with the video.

• The ability to download the presentation slides as a PDF for easy referencing now and in the future.

Visit wicpa.org/on-demand for a complete listing.

[ wicpa.org/cpeonline]

[ seminars | program descriptions ]

Drive Your Competitive Edge with Audit Quality (CL4QUAL)

Aug. 26 | Registration 8 a.m.Program 8:30 a.m. – Noon WICPA Professional Development Center, Waukesha

Catherine M. Schweigel, CPA, Managing Principal – Assurance, CliftonLarsonAllen LLP

This free CPE course will map your route to making your firm’s audit practice more profitable by focusing on quality and identifying and addressing risks in your practice as well as articulate a working understanding of the requirements of Statements on Quality Control Standard (SQCS) No.8. You will also hear tips on how to demonstrate audit quality and how to articulate it as a competitive edge to clients. In addition to CPE credit, you will receive a toolkit of practical resources to ignite your firm’s pathway to effectively and efficiently providing quality services and showcasing the firm’s value.

This course is for practitioners subject to peer review who are involved in compiling, reviewing or auditing financial statements of small and midsize businesses.

Fee: FreeLevel of knowledge: IntermediateCPE credit: 4 hoursDeveloped by: AICPA

Revenue Recognition (INRR)

Sept. 10 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Baker Tilly Office, Appleton

Joann Noe Cross, CPA, Ph.D., CMA, CGFM, CGMA, Professor, University of Wisconsin-Oshkosh

Revenue Recognition (INRR2)

Oct. 8 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Baker Tilly Office, Madison


With the issuance of FASB ASU No. 2014-09, Revenue from Contracts with Customers, FASB has completed a convergence project with the IASB to improve financial reporting by creating common revenue recognition guidance for U.S. GAAP and IFRS.

For years, revenue recognition has been the cause of audit failures and the focus of corporate abuse and fraud allegations. This course will provide you with an in-depth understanding of the framework for revenue recognition built around the core principle that is applied in a five-step process. Supported by practical examples, this course will assist you in avoiding revenue recognition traps and provide you with latest FASB guidance. In addition, you will understand how the new guidance impacts certain industries as a result of new criteria for recognizing revenue and changes in disclosure requirements.

Fee: $389 member/$439 nonmember$30 AICPA member discount$20 additional for hard copy materials$30 early bird discount if registered and paid 30 days prior to programLevel of knowledge: IntermediateCPE credit: 8 hoursDeveloped by: AICPA

Accounting & Auditing

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$50 OFF Conferences

Register at least 30 days prior:

wicpa.org/register

See specific event registration for details, or call and ask for the

WICPA CPE Department at800-772-6939.

$30 OFF Seminars

COSO’s Updated Internal Control: Integrated Framework: Critical Concepts in Design, Evaluation, Implementation & Monitoring (UICF)

Sept. 18 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Waukesha

James Giannantonio, MBA, MS, CPA, CIA, Owner, Jay Giannantonio, CPA

COSO’s Updated Internal Control: Integrated Framework: Critical Concepts in Design, Evaluation, Implementation & Monitoring (UICF2)

Oct. 23 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Northcentral Technical College, Wausau


Technological advances, increased regulatory scrutiny, globalization and other challenges have caused entities and auditors to struggle with proper consideration of the cost-benefit of internal controls, recognizing that a well-designed system does not have to prevent or detect all internal control deficiencies—just ones that matter most to the entity’s objectives. This course provides practical guidance on what a sound system of internal controls looks like and its impact on the financial statement audit, particularly for smaller entities.

Fee: $389 member/$439 nonmember $20 additional for hard copy materials$30 early bird discount if registered and

paid 30 days prior to programLevel of knowledge: IntermediateCPE credit: 8 hoursDeveloped by: Surgent McCoy CPE, LLC

Audit Staff Essentials Level 1: New Staff (ASE1)

Sept. 21-22 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Waukesha

Anne Marchetti, President, Account-Ability Consulting

Designed for beginning staff and is essential for junior staff growth, Level I covers key areas to ensure auditors are well prepared to begin their careers. This course will focus on the areas of professional skepticism; internal controls; audit risk, materiality and financial statement assertions; auditing standards regarding fraud; auditing cash, fixed assets, accounts payable, debt and liabilities; and audit documentation.

Fee: $549 member/$599 nonmember$30 AICPA member discount$20 additional for hard copy materials$30 early bird discount if registered and paid by Aug. 21Level of knowledge: BeginningCPE credit: 16 hoursDeveloped by: AICPA

Guide to Business Combinations, Goodwill & Other Consolidation Issues (AGC)

Sept. 23 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Radisson Hotel & Conference Center, Green Bay

Bruce Shepard, CPA, Consultant, AICPA

[ seminars | wicpa.org/register ]

What are the appropriate methods of accounting for business combinations? What are the correct treatments of accounting for noncontrolling interests, goodwill accounting, and variable interest entities? Get the answers and learn when and how to present consolidated or combined financial statements. Find out what triggers consolidation, how to apply acquisition accounting, and learn fair value determination and valuation concepts. Learn about how to account for goodwill, from initial recognition of the asset to the annual goodwill impairment review.

Fee: $389 member/$439 nonmember$30 AICPA member discount$20 additional for hard copy materials$30 early bird discount if registered and paid by Aug. 23Level of knowledge: IntermediateCPE credit: 8 hoursDeveloped by: AICPA

NEW! Forensic Accounting: Fraudulent Reporting & Concealed Assets (FAFR)

Sept. 24 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Waukesha

Bruce Shepard, CPA, Consultant, AICPA

Recognizing fraudulent or deceptive practices is not always easy, but this course will sharpen your forensic skills with techniques to uncover fraudulent activities and help you to see them in their many guises. You will learn to differentiate the role of the forensic accountant and the traditional accountant, name the foundational components of AU-C section 240, explain how to use forensic techniques, and

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prepare an effective written forensic report.

Fee: $389 member/$439 nonmember$30 AICPA member discount$20 additional for hard copy materials$30 early bird discount if registered and paid by Aug. 24Level of knowledge: IntermediateCPE credit: 8 hoursDeveloped by: AICPA

Comprehensive Accounting Issues of Estates & Trusts: Fiduciary Accounting & Tax Issues (FACT)


Ted Englebrecht, Ph.D., Smolinski Eminent Scholar Chair in Accountancy, Louisiana Tech University

Fiduciary income tax is a complex blend of state accounting rates and the tax law of Subchapter J. Major topics to be discussed include concepts of fiduciary accounting, the Uniform Principal and Income Act, the crucial differences between fiduciary accounting and tax accounting, distributable net income, and how to set up an accounting system for an estate or trust.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Aug. 25Level of knowledge: BeginningCPE credit: 8 hoursDeveloped by: Surgent McCoy CPE, LLC

NEW! FASB’s “Big 3”: Revenue Recognition, Leases & Financial Instruments (FSBT)

Sept. 29 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. The Plaza Hotel, Eau Claire

Mariam Morris, CPA, Owner, Mariam Morris, CPA

Sometimes we can avoid addressing the elephant in the room for a while. However, when there are three elephants in the room, it is time to address the issues. Designed for practitioners and their staff, whether in public accounting or business and industry, this course provides a comprehensive review and update of the FASB’s Big 3 accounting and reporting areas of Revenue Recognition, Leases and Financial Instruments. This course will focus on recently issued Accounting Standards Updates and Exposure Drafts which will have a major effect on all industries, using examples and illustrations to provide a hands-on approach that will help you better assess and implement the new standards and guidance applicable to your clients or organization.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Aug. 29Level of knowledge: IntermediateCPE credit: 8 hoursDeveloped by: Surgent McCoy CPE, LLC

NEW! Surgent’s Auditing Workshop: Best Practices for Improving Audit Quality & Profitability (QUPR)

Sept. 30 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Stoney Creek Inn, Onalaska

NEW! Surgent’s Auditing Workshop: Best Practices for Improving Audit Quality & Profitability (QUPR2)

Oct. 1 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Waukesha


YOU HAVE ANANNUAL CPE

REQUIREMENT?

FOR MORE INFO, VISIT

WICPA.ORG/CPE

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Mariam Morris, CPA, Owner, Mariam Morris, CPA

The proven tips and techniques taught in this course will help experienced auditors enhance audit quality and manage profitability on all engagements. When designing your audit plan, how and where you decide to spend your time is largely a matter of professional judgment. With an ever-increasing focus on minimizing the risk that auditors will fail to detect material misstatement due to either fraud or error in financial statements, it is more important than ever that accountants challenge what they are doing on audits and why. Critically rethinking how you plan and design your audit ensures that you are doing an effective audit, and often has the added benefit of discovering ways to improve efficiency. This course will cover topics relevant to for-profit business enterprises, nonprofits and local governments.

Fee: $389 member/$439 nonmember $20 additional for hard copy materials$30 early bird discount if registered and paid 30 days prior to programLevel of knowledge: IntermediateCPE credit: 8 hoursDeveloped by: Surgent McCoy

Construction Contractors: Critical Accounting, Auditing & Tax Issues in Today’s Environment (CONS)

Oct. 12 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Crowne Plaza, Madison

William I. Eskin, CPA, President, William I. Eskin, CPA

In this course, you will learn why construction accounting and financial reporting are so complex, and discuss the relationship between the contractor and the surety, both from an underwriting and claims

perspective. We will also explore what the surety looks for to maximize potential bond credit, and we will discuss key areas of tax compliance concentrating on those areas that make construction unique.Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Sept. 12Level of knowledge: IntermediateCPE credit: 8 hoursDeveloped by: Surgent McCoy CPE, LLC

NEW! SEC Reporting (SECR)

Oct. 12-13 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Waukesha

Robert Walter, J.D., Practice Securities Law, Richardson & Patel LLP

Comply confidently with the latest SEC reporting requirements with this comprehensive course. It clarifies new, difficult, and important reporting and disclosure requirements while giving examples and tips for ensuring compliance. Learn to apply regulations S-X, S-K, key required disclosures and other SEC guidance, prepare or review financial statements and their related disclosures, and more.

Fee: $549 member/$599 nonmember$30 AICPA member discount$20 additional for hard copy materials$30 early bird discount if registered and paid by Sept. 12Level of knowledge: IntermediateCPE credit: 16 hoursDeveloped by: AICPA

Annual Update for Accountants & Auditors (AUAA)

Oct. 13 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Northcentral Technical College, Wausau


Annual Update for Accountants & Auditors (AUAA2)

Nov. 19 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Waukesha


Keep abreast of the fast-paced changes in accounting and auditing. This comprehensive course covers all the relevant pronouncements, exposure drafts, and other guidance recently issued in the accounting, auditing, review, and compilation arenas to help you identify and apply recently issued FASB, PCAOB, and ASB standards and guidance. Fee: $389 member/$439 nonmember $30 AICPA member discount$20 additional for hard copy materials$30 early bird discount if registered and paid 30 days prior to programLevel of knowledge: UpdateCPE credit: 8 hoursDeveloped by: AICPA

Audit Staff Essentials Level 2: Experienced Staff (ASE2)

Oct. 19-20 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Waukesha


Designed for staff wanting to take on a greater level of responsibility on engagements, Level 2 discusses the planning of more complex, riskier audit areas and the supervision of engagements. This course will take an in-depth look at understanding the entity and assessing risk and internal control design; use of confirmations and sampling methods to gather

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audit evidence; auditing accounts receivable; auditing inventory, including what to do before and after the inventory observation; workpaper review; and styles of supervision.


Compilations & Reviews: Engagement Performance & Annual Update (CRAU)



This course will provide you with a comprehensive review and hands-on application for performing compilation and review engagements. You’ll learn the ins and outs of SSARS No. 19, Compilation and Review Engagements and will bring you up to date on SSARSs requirements and guidance. You will be provided with practical examples and illustrations to help you effectively and efficiently perform compilation and review engagements. This course is intended to be your go-to reference for training your staff and managing your compilation and review practice services.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Sept. 22Level of knowledge: UpdateCPE credit: 8 hoursDeveloped by: Surgent McCoy CPE, LLC

NEW! Fraud Update: Detecting & Preventing the Top 10 Fraud Schemes (TTFS)

Oct. 29 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Waukesha

Lynn Fountain, CPA, CGMA, CRMA, MBA, Lynn Fountain, CPA

This course will provide descriptions of how major frauds are perpetrated, including real-world examples, and the types of cost-effective controls that can be implemented by both small and large businesses and nonprofit entities to identify and prevent these deceptive acts.


Audit Staff Essentials Level 3: Audit Senior/In-Charge (ASE3)

Nov. 2 - 3 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Waukesha

Tyrone Inglis, CPA, Partner, Eide Bailly LLP

This level of training identifies the more difficult areas for experienced auditors. This course will focus on understanding business strategies; analyzing your client’s competitive position; audit analysis and business advice; auditing estimates and subjective accounting information; contingent liabilities; revenue recognition;


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$50 OFF Conferences


wicpa.org/register



$30 OFF Seminars

and fair value measurement. This level will give staff the confidence necessary to begin assuming client and engagement management responsibilities.

Fee: $549 member/$599 nonmember$30 AICPA member discount$20 additional for hard copy materials$30 early bird discount if registered and paid by Oct. 2Level of knowledge: IntermediateCPE credit: 16 hoursDeveloped by: AICPA

The New Reporting Option: A Financial Reporting Framework for Small- & Medium-Sized Entities (SMES)

Nov. 3 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Northcentral Technical College, Wausau


The AICPA has developed and released its new Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs™), a non-GAAP financial reporting solution that will be an option for millions of America’s private companies. This course will provide you with an overview of FRF for SMEs™ including application examples and a disclosure outline (checklist) for use in preparing and reporting on FRF for SMEs™ financial statements.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Oct. 3Level of knowledge: BeginningCPE credit: 8 hoursDeveloped by: Surgent McCoy CPE, LLC

Advanced Auditing of HUD-Assisted Projects (EO-AHUD)


Michele Kemp, CPA, Owner, ACAS, LLC

Gain important insights into compliance pitfalls for HUD-assisted housing owners and managers. Learn to recognize and apply the latest changes in the federally-assisted housing industry and efficiently plan, perform, and report a HUD-assisted engagement and uncover the effects of OMB on HUD-assisted not-for-profit entities.

Fee: $389 member/$439 nonmember$30 AICPA member discount$20 additional for hard copy materials$30 early bird discount if registered and paid by Oct. 5Level of knowledge: AdvancedCPE credit: 8 hoursDeveloped by: AICPA

NEW! FASB Standards: A Comprehensive Review for All CPAs (APB)

Jan. 19 - 20 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Waukesha

Marty Van Wagoner, CPA, Partner, Pinnacle Accountancy Group, PLLC

This broad-ranging course provides a comprehensive review of new financial accounting standards and a refresher on core standards. Emphasizing financial statement disclosures in addition to accounting methods, this program also presents implementation guidelines and disclosure illustrations from actual financial statements. You will


review reporting standards for balance sheets, income statements, and the statement of cash flows, and understand FASB standards that have the greatest impact on accounting and financial reporting. Topics discussed will also include international accounting, recent FASB pronouncements, financial instruments, complex equity transactions, pensions and business combinations.

Fee: $549 member/$599 nonmember$30 AICPA member discount$20 additional for hard copy materials$30 early bird discount if registered and paid by Dec. 19Level of knowledge: IntermediateCPE credit: 16 hoursDeveloped by: AICPA

Audits of 401(k) Plans (AFKP)

June 16 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Waukesha

Joann Cross, CPA, Ph.D., CMA, CGFM, CGMA, Professor, University of Wisconsin-Oshkosh

401(k) plans are a popular option for employee benefit plans, so you must have the proper skills to audit these plans effectively. Every aspect of how to audit a 401(k) plan and prepare financial statements that satisfy ERISA and SEC requirements are covered in this course. Tap into ways to plan and conduct 401(k) audits more efficiently and effectively, and understand the differences between 401(k) audits and other employee benefit plan audits.

Fee: $389 member/$439 nonmember$30 AICPA member discount$20 additional for hard copy materials$30 early bird discount if registered and paid by May 19Level of knowledge: BeginningCPE credit: 8 hoursDeveloped by: AICPA

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Government/Not-for-Profit

A Complete Guide to the Yellow Book (YBYB)

Sept. 17 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Waukesha


The Yellow Book is a comprehensive document containing general standards, performance standards, and reporting standards for audit and attestation engagements. This course will increase your confidence and proficiency in performing Yellow Book engagements through a thorough understanding of the standards. The course materials utilize a highly illustrative format to increase concept comprehension and retention.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Aug. 17Level of knowledge: BeginningCPE credit: 8 hoursDeveloped by: Surgent McCoy CPE, LLC

Advanced Topics in a Single Audit (ADUG)

Sept. 23 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Crowne Plaza, Madison

Robert Rawles, CPA, Senior Manager, Moss Adams LLP

Learn how to carry the weighty responsibilities of planning, directing and reporting on a single audit engagement conducted under the Uniform Guidance for Federal Awards, with an emphasis on the advanced topics that require

particular attention. This course gives you insights into key issues to prepare for difficult single audit areas before they happen rather than reviewing them after the fact.

Fee: $389 member/$439 nonmember$30 AICPA member discount$20 additional for hard copy materials$30 early bird discount if registered and paid by Aug. 23Level of knowledge: AdvancedCPE credit: 8 hoursDeveloped by: AICPA

Latest Developments in Nonprofit Accounting & Auditing 2015 (NPAA)

Oct. 20 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Northcentral Technical College, Wausau

Wendy Potratz, CPA, CMA, Professor, University of Wisconsin-Oshkosh

2015 is yet another year of significant change in the world of nonprofit accounting and auditing. This course will focus on the 2013 OMB release of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards which will significantly affect auditors and auditees in 2015; continuing issues and challenges involving Yellow Book; working with GAAS in the post-implementation phase for the clarified auditing standards; and recent FASB activities.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Sept. 20Level of knowledge: UpdateCPE credit: 8 hoursDeveloped by: Surgent McCoy CPE, LLC

To learn more about the great options available to you, visit wicpa.org/cpeonline and wicpa.org/on-demand.

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NEW! Not-for-Profit Accounting & Reporting: From Start to Finish (NPAR)

Oct. 21 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Waukesha


This course trains you to clear key hurdles in not-for-profit accounting and reporting in an efficient and effective manner. Learn to identify the unique aspects of the nonprofit environment; apply the unique accounting and reporting requirements; and perform more effective audits with better knowledge of not-for-profit organizations. Avoid the potholes of confusion and finish first by providing a financial picture that end users can truly understand.


Latest Developments in Government & Nonprofit Accounting & Auditing 2015 (GNAA)

Nov. 2 | Registration 8 a.m. Program 8:30 a.m. – 4 p.m. Radisson Paper Valley, Appleton

John Blanton, CPA, Director, Governmental & Nonprofit Product Development, Surgent McCoy CPE, LLC

2015 is yet another year of significant change in the world of nonprofit accounting and auditing. This course will focus on the 2013 OMB release of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards which will significantly affect auditors and auditees in 2015; continuing issues and challenges involving Yellow Book; working with GAAS in the post-implementation phase for the clarified auditing standards; recent GASB activities with an emphasis on the pension standards; and recent FASB activities.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Oct. 2Level of knowledge: UpdateCPE credit: 8 hoursDeveloped by: Surgent McCoy CPE, LLC


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$50 OFF Conferences


wicpa.org/register



$30 OFF Seminars


Management & Emerging Professionals

Annual Update for Controllers (SKSB)


James Lindell, CPA, MBA, CGMA, President, Thorsten Consulting Group, Inc.

Strengthen your abilities as a controller and help your management team understand current economic issues through the latest trends in accounting, finance, human resources, treasury management and business systems and the impact of the financial stability of your organization. You will also be able to utilize new tools for business planning, forecasting, budgeting and reporting.

Fee: $389 member/$439 nonmember$30 AICPA member discount$20 additional for hard copy materials$30 early bird discount if registered and paid by Aug. 15Level of knowledge: UpdateCPE credit: 8 hoursDeveloped by: AICPA

Advanced Controller & CFO Skills (ACCS)


James Lindell, CPA, MBA, CGMA, President, Thorsten Consulting Group, Inc.

This course examines best practices of leading-edge controllers and CFOs. Demonstrate your advanced skills that add value and contribute to the success of the organization. You will learn 10 specific skills every CFO or controller needs to

be successful, and you will find that you suddenly have more power and influence than you ever thought possible. Show the company’s leadership how vital you are to their profitability!

Fee: $389 member/$439 nonmember$30 AICPA member discount$20 additional for hard copy materials$30 early bird discount if registered and paid by Sept. 6Level of knowledge: AdvancedCPE credit: 8 hoursDeveloped by: AICPA

NEW! The Tactical CFO: Make Your Business Processes Work for You (TCFO)


Virgie Ammerman, CPA, MBA, CITP, President, 180 Medical Billing Services

Effective CFOs drive continuous improvements in their departments and beyond. Come share ideas with experienced CFOs that will allow you to improve the effectiveness of your department’s performance in four key areas: • Beyond Traditional Budgeting• Getting the Most from Your Information Systems• Data Analysis & Management• Compensation & Bonus Plans

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Sept. 20Level of knowledge: IntermediateCPE credit: 8 hoursDeveloped by: Executive Education

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wicpa.org

www.wicpa.org


Management & Emerging Professionals

NEW! Cash Management Techniques, Systems & Solutions: Make Your Money Work Harder (CMT)

Oct. 21 | Registration 8 a.m.Program 8:30 a.m. – Noon WICPA Professional Development Center, Waukesha


Are you managing your cash, or is your cash managing you? Can you effectively project cash position a week, month or year from now? This seminar will discuss timeless cash management techniques and strategies including managing cash electronically, encouraging customers to pay faster, preserving cash and reducing costs, understanding working capital loan options and adjusting your cash management strategy for economic conditions.

Fee: $249 member/$299 nonmember$20 additional for hard copy materialsLevel of knowledge: IntermediateCPE credit: 4 hoursDeveloped by: Executive Education

Lean Accounting: Apply Lean Thinking to Financial Management (LA)

Oct. 21 | Registration NoonProgram 12:30 p.m. – 4 p.m. WICPA Professional Development Center, Waukesha


Accountants and financial managers are being forced to do more with less and rethinking the way they manage. This seminar will help you understand the process of lean thinking and accounting for lean purposes, implement a pull system for financial

information, eliminate processes with no value and develop a culture of continuous improvement.

Fee: $249 member/$299 nonmember$20 additional for hard copy materialsLevel of knowledge: IntermediateCPE credit: 4 hoursDeveloped by: Executive Education

NEW! The Strategic CFO: Big Picture Skills (SCFO)


John Daly, MBA, CPA, CMA, CPIM, President Executive Education, Inc.

Your financial accounting credentials don’t automatically qualify you for a CFO role. Today’s CFOs have skills that go far beyond financial accounting. Learn new techniques in the CFO’s role in strategy development, strategic cash management, strategic risk management and strategic financial communications that will make you more effective now and long into the future.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Oct. 9Level of knowledge: IntermediateCPE credit: 8 hoursDeveloped by: Executive Education

NEW! Pricing for Profitability: Strategies & Techniques (PFP)


John Daly, MBA, CPA, CMA, CPIM, President, Executive Education, Inc.

Pricing professionals have long debated the importance of understanding value versus cost. This seminar will show you why both are important and why choosing only a single pricing tool will leave a company exposed to frequent pricing mistakes. You will learn that some single pricing techniques can mean disaster, the need for strategy development comes first, how to price products that are not “average,” pricing ethics and law, and know why the company with the best cost information wins!

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Oct. 10Level of knowledge: IntermediateCPE credit: 8 hoursDeveloped by: Executive Education

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Taxation

Key Tax Issues of Affordable Care for Employers (KACAE)

Sept. 17 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Waukesha Key Tax Issues of Affordable Care for Employers (KACAE2)

Sept. 18 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Stoney Creek Inn, Onalaska

Key Tax Issues of Affordable Care for Employers (KACAE3)

Oct. 7 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Baker Tilly Office, Appleton

Douglas Van Der Aa, CPA, J.D., Discussion Leader, Federal Tax Workshops

As the Affordable Care Act continues to be implemented 2015 and 2016, there are a host of new taxes, credits, mandates, penalties and reporting requirements to deal with. While some of the employer obligations have been delayed to 2016, the employer mandate and its penalty for “large employers” began in January 2015. Even midsize and borderline small employers need to begin compiling their employee census information now. The individual mandate penalty and premium subsidy reconciliation, together with the new IRS suggested best practices for tax preparers, will be reviewed. This timely course will explain the critical rules and regulations you need to understand now.

Fee: $389 member/$439 nonmember $20 additional for hard copy materials$30 early bird discount if registered and paid 30 days prior to program

Level of knowledge: IntermediateCPE credit: 8 hoursDeveloped by: Federal Tax Workshops

NEW! Advanced Selected Issues for Trusts, Estates & Their Beneficiaries (ITEB)

Sept. 24 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Baker Tilly Office, Appleton

Ted Englebrecht, Ph.D., Smolinski Eminent Scholar Chair in Accountancy, Louisiana Tech University

NEW! Advanced Selected Issues for Trusts, Estates & Their Beneficiaries (ITEB2)

Nov. 18 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. The Plaza Hotel, Eau Claire

William Grooms, CPA, Ph.D., Sole Practitioner, William M. Grooms, CPA

Changes in the tax rates have made knowledge of trusts and estates all the more important. This course examines more advanced tax issues that CPAs grapple with and explores how the new tax environment impacts planning for estates, trusts, and their beneficiaries. It also presents a discussion of the generation-skipping transfer tax implications of trusts and estates.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid 30 days before the programLevel of knowledge: AdvancedCPE credit: 8 hoursDeveloped by: Surgent McCoy CPE, LLC

NEW! Tax Aspects of Bankruptcy: All Need Not be Lost (TAOB)

Sept. 29 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Baker Tilly Office, Madison

NEW! Tax Aspects of Bankruptcy: All Need Not be Lost (TAOB2)

Sept. 30 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Radisson Hotel & Conference Center, Green Bay

Don Paul Cochran, J.D., CPA, CFP, Sole Practitioner & Co-Owner, Nichols Patrick CPE Inc.

When a business enterprise falls on hard times, the CPA’s knowledge of both tax law and bankruptcy law will be important. Learn how Title 11, U.S. Code (Bankruptcy) interacts with Title 26 (Income Tax). This program includes recent changes to both bankruptcy law and tax law that affect the insolvent taxpayer. Learn how to determine which bankruptcy provisions apply to common situations; the CPA’s role in bankruptcy accounting and tax planning; common tax issues arising before, during, and after bankruptcy; cancellation of indebtedness issues; and options available for reorganizing the troubled enterprise.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid 30 days prior to programLevel of knowledge: AdvancedCPE credit: 8 hoursDeveloped by: Nichols Patrick

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Taxation

NEW! Advanced Mergers, Acquisitions, & Sales of Closely Held Businesses (PSAS)


Michael Frost, CPA, EA, Shareholder, MDA Professional Group, P.C.

If you ever wanted to know the mechanics of buying, selling or merging companies, this course offers key insights into the transaction marketplace. This material is aimed at a broad audience of business owners, senior managers, chief financial officers, advisors to closely held businesses, bankers, auditors and attorneys. Business transactions are marquee events in the history of most closely held businesses, and therefore, demand inordinate attention to detail and process. Many skill sets are involved in this process and topics such as negotiations, business valuations, strategic thinking, finance, family businesses, accounting, taxes and group dynamics are covered. Follow real-life case analysis to gain strategic insights into the fascinating transaction marketplace.

Fee: $389 member/$439 nonmember$30 AICPA member discount$20 additional for hard copy materials$30 early bird discount if registered and paid by Aug. 29Level of knowledge: AdvancedCPE credit: 8 hoursDeveloped by: AICPA

Form 990: A Comprehensive Approach to Accurate Preparation (EO-F990)

Oct. 5 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Baker Tilly Office, Madison

Thomas Sheets, CPA, Sole Practitioner, Thomas M. Sheets, CPA

Discover the tax information and understanding of not-for-profit organization issues you need to prepare the current Form 990. This course will cover the numerous tax reporting demands the 990 imposes, including how to respond to its inquiries. Participants will gain the tax knowledge necessary both to complete Form 990 properly and advise exempt clients on the form’s complexities and demands.

Fee: $389 member/$439 nonmember$30 AICPA member discount$20 additional for hard copy materials$30 early bird discount if registered and paid by Sept. 5Level of knowledge: BeginningCPE credit: 8 hoursDeveloped by: AICPA

Tips & Tricks for Handling IRS Disputes (DIRS)


Douglas Stives, CPA, MBA, Professor, Monmouth University

Get the confidence and understanding you need to stand up to the Internal Revenue Service. Learn about what may trigger an audit, how to negotiate with the IRS, settle on appeal,

and qualify for an IRS collection program. Represent your client with confidence and evaluate your client’s best option(s) for dealing with the IRS.

Fee: $389 member/$439 nonmember$30 AICPA member discount$20 additional for hard copy materials$30 early bird discount if registered and paid by Sept. 6Level of knowledge: BeginningCPE credit: 8 hoursDeveloped by: AICPA

NEW! HSAs, HRAs, & FSAs: Health Care Options After Affordable Care (HSA)

Oct. 6 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Stoney Creek Inn, Onalaska

NEW! HSAs, HRAs & FSAs: Health Care Options After Affordable Care (HSA2)



This program explores the recent changes in cafeteria plan options and tries to explain the options available for existing and new plans. Side-by-side comparisons will show whether an HSA or HRA is better, for what type of client, and when they should be implemented. Contrary to popular rumor, employers do have options when designing health care plans for their employees.

Fee: $389 member/$439 nonmember $20 additional for hard copy materials

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Taxation

$30 early bird discount if registered and paid 30 days prior to programLevel of knowledge: IntermediateCPE credit: 8 hoursDeveloped by: Nichols Patrick

NEW! Tax Exempt Organizations: Advanced Planning Issues (TEOA)



Tax exempt organizations are subject to a variety of complex tax rules and can be exposed to penalties if their everyday operations are not carefully monitored. The IRS is expanding audit coverage of all types of exempt organizations, concentrating on “governance” issues. This program addresses, from a transaction planning and compliance perspective, the major tax issues exempt organizations face.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Sept. 8Level of knowledge: AdvancedCPE credit: 8 hoursDeveloped by: Nichols Patrick

NEW! Navigating Divorce: Tax & Litigation Issues (NDTL)


Richard Bartholomew, J.D., CPA, Director of Taxes, Girardot, Strauch & Co.

This program provides comprehensive coverage of those issues a tax advisor must know to serve clients who are terminating (or planning to terminate) marriage relationships. You will learn how to work with clients and their attorneys to maximize after-tax cash available for settlement, to assure recognition of value in marital assets, to draft convincing settlement proposals, and to present information to mediators and judges.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Sept. 8Level of knowledge: IntermediateCPE credit: 8 hoursDeveloped by: Nichols Patrick

NEW! Business & Industry Tax Update (BITU)



This program presents, in non-technical terms, a comprehensive review of new tax developments most likely to affect the CPA who has business tax related responsibilities in her or his employment. Participants learn how current issues affect their industry and their operations. Any new tax law is always included.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Sept. 9

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YOU HAVE ANANNUAL CPE

REQUIREMENT?

FOR MORE INFO, VISIT

WICPA.ORG/CPE


Taxation

Level of knowledge: UpdateCPE credit: 8 hoursDeveloped by: Nichols Patrick

NEW! A Practical Guide to Small Business Health Insurance & Fringe Benefits: 2015 & Beyond (OBCR)



The Affordable Care Act (ACA) is in the process of being fully implemented. Both otherwise uninsured individuals and employers with 50 or more full-time or full-time equivalent employees must be on top of the complicated ACA rules as they apply in 2015 and beyond. All employers, whether large employers or not, should be alert to the IRS’s release of regulations under §105(h). These anticipated regulations will apply anti-discrimination rules to all employers regardless of size. Of equal importance is the impact of Notice 2013-54 and how it impacts employer reimbursements of employees for premiums they pay for health insurance either through a qualified health plan inside or outside the marketplace. This course will focus on the key issues and planning strategies that tax practitioners need to know in order to advise their clients regarding this far-reaching legislation.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Sept. 22

Level of knowledge: UpdateCPE credit: 8 hoursDeveloped by: Surgent McCoy CPE, LLC

The Complete Guide to Payroll Taxes & 1099 Issues (CGPT)


The Complete Guide to Payroll Taxes & 1099 Issues (CGPT2)

Nov. 20 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Stoney Creek inn, Onalaska


Employment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business, and IRS penalties for noncompliance have risen dramatically in recent years. They have also been subject to employer incentives. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents a comprehensive overview of federal payroll taxes, Form 1099, and related compliance issues.

Fee: $389 member/$439 nonmember $20 additional for hard copy materials$30 early bird discount if registered and paid 30 days before the programLevel of knowledge: BeginningCPE credit: 8 hoursDeveloped by: Surgent McCoy CPE, LLC

NEW! Streamlined Tax Staff Training: Individual (STSI)

Nov. 2 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Baker Tilly Office, Appleton

Nate Albrecht, J.D., CPA, Founding Member, Albrecht Tax & Accounting Services, LLC

Essential knowledge for the new income tax return preparer in an information-packed day of practical instruction. Return preparation techniques are illustrated using real practice situations culled from hundreds of “tax organizers” and thousands of client questions. You will learn to identify tax issues, interpret client information, analyze supporting documents for tax information, and prepare forms 1040, 4562, 4797, 6250 efficiently.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Oct. 2Level of knowledge: BeginningCPE credit: 8 hoursDeveloped by: Nichols Patrick

NEW! CPA Succession Planning (CPAS)

Nov. 3 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Crowne Plaza, Madison


Careful planning is necessary to have a practice that has value and is an attractive investment, to identify the right successor for your clients, to provide you with the exit strategy that fits your personal goals, and to implement

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Taxation

a long term succession strategy that is practical for all parties. Explore the unique aspects of succession planning if you want to retire and to be retired the way you and your family wants.Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Oct. 3Level of knowledge: AdvancedCPE credit: 8 hoursDeveloped by: Nichols Patrick

Tax Staff Training Level 2: Business (TSTB)

Nov. 4-5 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Waukesha

Randy C. Newton, CPA, President & Founder, NewtonCPA, PLLC

Designed as practical next-step training for the accountant who has one or two tax seasons’ experience and is expected to accept additional responsibility and work on more complex assignments, this course introduces the participant to business income tax returns and tax issues commonly encountered in operating businesses. Case study shows participant how to summarize and organize information from trial balance, make entries required for tax reporting and actually prepare tax returns. Participants will also be introduced to tax practice ethics (Circular 230), basic tax research techniques, and common sources of authority for tax return positions.

Fee: $549 member/$599 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Oct. 4Level of knowledge: IntermediateCPE credit: 16 hoursDeveloped by: Nichols Patrick

Partnership & LLC Taxation: Advanced Issues (PTAI)



Allocation of basis in debt, step up in basis upon transfer, disguised sales, abandonment of partnership interest, special allocations of income and deductions, reallocation of depreciation among partners, reporting income from forgiveness of indebtedness, determining an LLC member’s self-employment income and more will be discussed in this course. This is the program that gets you ready to help your clients plan partnership and limited liability company transactions to minimize taxes.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Oct. 4Level of knowledge: AdvancedCPE credit: 8 hoursDeveloped by: Nichols Patrick

Multistate Income Tax (MIT)


Patrick Kelley, CPA, Sole Practitioner, Patrick D. Kelley, CPA

You can conquer the theoretical conundrums and compliance issues caused by the question of whether or not a business has nexus in a particular jurisdiction. Be the one to guide your client skillfully through the maze of multistate corporate tax codes. Rapidly develop a working knowledge of

both multistate tax compliance and related planning opportunities. With the rate of change, you can’t afford to be out-of-date with your knowledge of this critical tax area.

Fee: $389 member/$439 nonmember$30 AICPA member discount$20 additional for hard copy materials$30 early bird discount if registered and paid by Oct. 6Level of knowledge: IntermediateCPE credit: 8 hoursDeveloped by: AICPA

The Top 50 Mistakes Practitioners Make & How to Fix Them: Individual Tax & Financial Planning (INBB)

Nov. 19 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Stoney Creek Inn, Onalaska


This course focuses on the law in order to break down 50 situations in which a taxpayer has attempted to push a twist on tax. The study of the law underlying the tax mistakes made will assist practitioners in satisfying their professional standards of practice and will help you in preparing Form 1040. Topics include: recent tax acts, tax cases regarding adjustment, passive activities and itemized deductions, Form 8939, online poker accounts, estimated taxes and financial planning.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Oct. 19Level of knowledge: IntermediateCPE credit: 8 hoursDeveloped by: Surgent McCoy CPE, LLC

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Taxation

NEW! Multigenerational Financial & Tax Planning for Clients (MGEN)


Camille Hoekstra, CPA, CFO, Autobody USA

This course will explore various techniques for different net worth and income levels of generations to help you achieve tax and financial planning objectives for multiple ties within the family. You will learn to use the trans-generational IRA to benefit lower income parents, how to take advantage of the Roth IRA, income-splitting, elder care planning, reverse mortgages, loans and gifts, succession planning, using trusts and life insurance needs.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Oct. 19Level of knowledge: IntermediateCPE credit: 8 hoursDeveloped by: Surgent McCoy CPE, LLC

Social Security, Medicare & Prescription Drug Retirement Benefits: What Every Baby Boomer Needs to Know Now (SSRB)

Dec. 1 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Crowne Plaza, Madison

Michael Reilly, CPA, ChFC, CLU, CASL, Owner, Michael E. Reilly, CPA

As the baby boomer generation approaches retirement, financial and tax planners can expect increased demand for strategies that dovetail Social Security with

other retirement objectives. This course provides tax and financial planning professionals with both the background information on the Social Security system and the strategies clients will need in dealing with it.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Nov. 1Level of knowledge: BeginningCPE credit: 8 hoursDeveloped by: Surgent McCoy CPE, LLC

Tax Advisors Update (PTU)

Dec. 1 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Radisson Hotel & Conference Center, Green Bay

Chris Hesse, CPA, Partner, CliftonLarsonAllen LLP

Tax Advisors Update (PTU2)

Dec. 14 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Stoney Creek Inn, Onalaska

Tax Advisors Update (PTU3)

Dec. 15 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. WICPA Atrium, Waukesha

Andy Biebl, CPA, Partner, CliftonLarsonAllen LLP

This course will provide an in-depth session that delivers the useful tools, strategies and insight needed to serve clients this tax season. You will learn to identify key federal tax developments, recognize new tax planning opportunities for individuals and businesses arising from recent tax legislation and opportunities to implement defensive strategies against IRS positions. Planning tips

and illustrations based on actual examples will also be discussed.

Fee: $409 member/$459 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid 30 days before the programLevel of knowledge: UpdateCPE credit: 8 hoursDeveloped by: CliftonLarsonAllen LLP

This program is approved for 7.5 CLE hours.

NEW! Streamlined Tax Staff Training Level 3: Complex Return Issues (STCR)

Dec. 1 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. The Plaza Hotel, Eau Claire

NEW! Streamlined Tax Staff Training Level 3: Complex Return Issues (STCR2)

Dec. 3 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Radisson Paper Valley, Appleton

This fast-paced program offers next step training for accountants who are ready to tackle complex individual tax return issues. It is entirely focused on problem solving and application of the tax law’s complex reporting requirements. Topics include: tax basis issues, calculating and reporting AMT, computing NOL and related carryback claims, tax matters with divorce and children, properly classify passive activities and calculate and report the new Medicare or Hospital Tax. Program materials include valuable check lists and quick reference guides to enhance efficiency and save valuable time.

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Taxation

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid 30 days prior to programLevel of knowledge: AdvancedCPE credit: 8 hoursDeveloped by: Nichols Patrick

NEW! Streamlined Tax Staff Training Level 4: Tax Research & Quality Control Issues (STRQ)

Dec. 2 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. The Plaza Hotel, Eau Claire


This program offers advanced level training. Efficient and effective tax research methods and an understanding of what constitutes “substantial authority” come first, along with an explanation of how to find and evaluate various sources. Treasury regulations, AICPA professional standards, and preparer penalties in the Internal Revenue Code demand that you employ “due diligence” in your tax practice. Anything less exposes you to censure, monetary penalties, and possible loss of privilege or credential.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Nov. 2Level of knowledge: AdvancedCPE credit: 8 hoursDeveloped by: Nichols Patrick

Getting Ready for Busy Season: A Guide to New Forms, Filing Issues & Other Critical Developments (NFFI)

Dec. 2 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Northcentral Technical College, Wausau

Michael Reilly, CPA, ChFC, CLU, CASL, Owner, Michael E. Reilly, CPA

This course provides an up-to-date review of important tax form changes, new tax forms, key developments as they are reflected in the IRS forms, and IRS filing issues and deadlines that will be invaluable to attendees who prepare tax returns for individuals, partnerships, and LLCs.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Nov. 2Level of knowledge: IntermediateCPE credit: 8 hoursDeveloped by: Surgent McCoy CPE, LLC

NEW! Tax Form Boot Camp: LLCs, Partnerships & S Corporations (TFBC)

Dec. 7 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Baker Tilly Office, Appleton

Michael Bootsma, J.D., MA, CPA, CFO, Provider Resource, Inc.

The course provides a comprehensive understanding of the preparation of both S corporation and partnership/LLC tax returns, along with the underlying laws, regulations, etc. The course and instruction delivery is geared toward the basic understanding and progresses to complex issues. The boot camp allows staff to discover the connections and alterations of these widely held entity structures, while also providing a valued reference for the participant’s future use.Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Nov. 7

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$50 OFF Conferences


wicpa.org/register



$30 OFF Seminars


Taxation

Level of knowledge: BeginningCPE credit: 8 hoursDeveloped by: Surgent McCoy CPE, LLC

Preparing Individual Tax Returns for New Staff & Para-Professionals (PITR)

Dec. 8 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Waukesha

Michael Bootsma, J.D., MA, CPA, CFO, Provider Resource, Inc.

The objective of this course is to train new staff accountants, data processing employees, para-professionals, and bookkeepers to prepare a complicated federal individual income tax return. This course covers the latest tax law changes, making it essential for your new staff.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Nov. 8Level of knowledge: BeginningCPE credit: 8 hoursDeveloped by: Surgent McCoy CPE, LLC

NEW! Tax Staff Training Level 3: Advanced Issues (TSTA)

Dec. 9–10 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Waukesha


Designed for the accountant with more than two seasons’ tax experience who is ready to take more responsibility for providing and supervising tax services to clients, this program includes income taxation of estates and trusts, special rules affecting

controlled groups, and transfers of partnership interests. You will learn how to comply with professional standards, prepare written tax advice, represent clients before the IRS, and produce quality tax research using Code, Regulations, IRS Published Guidance, Committee Reports, and case law.

Fee: $549 member/$599 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Nov. 9Level of knowledge: AdvancedCPE credit: 16 hoursDeveloped by: Nichols Patrick

NEW! Buying & Selling a Business: Critical Tax & Structuring Issues (SELL)


Robert Gilwee Jr., MS, CPA, Partner, Grandizio, Wilkins, Little, & Matthews, LLP

One major transaction CPA clients enter into is a purchase or disposition of a business. To help tax professionals in advising those clients, this course offers a comprehensive analysis of the business and tax aspects of buying and selling a business. It is a practical guide to help practitioners and industry CPAs understand structuring techniques. All CPAs, including controllers and executives in industry, should understand how difficult the process of buying and selling a business has become.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials

$30 early bird discount if registered and paid by Nov. 17Level of knowledge: IntermediateCPE credit: 8 hoursDeveloped by: Surgent McCoy CPE, LLC

Surgent’s Handbook for Mastering Basis, Distributions & Loss Limitation Issues for S Corporations, LLCs & Partnerships (HMBI)


Robert Gilwee, Jr., MS, CPA, Partner, Grandizio, Wilkins, Little, & Matthews, LLP

The most difficult concepts to master when dealing with flow-through business entities are the basis and distribution concepts. Major error and malpractice issues occur if the CPA does not fully understand the impact of these rules. This course is designed to focus on the practical applications of these rules.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Nov. 18Level of knowledge: IntermediateCPE credit: 8 hoursDeveloped by: Surgent McCoy CPE, LLC

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Technology

NEW! Do it Yourself Business Intelligence (DIY-4)

Aug. 24 | Registration 8 a.m.Program 8:30 a.m. – Noon WICPA Professional Development Center, Waukesha

NEW! Do it Yourself Business Intelligence (DIY-4B)

Oct. 26 | Registration 8 a.m.Program 8:30 a.m. – Noon Radisson Hotel & Conference Center, Green Bay

Tommy Stephens, Jr., CPA, CITP, Shareholder, K2 Enterprises

Perhaps no term receives more coverage in business circles today than business intelligence (BI). With Microsoft’s new “Power BI” tools, you can now create powerful, interactive, and visually compelling summaries of potentially vast quantities of data directly from your computer and without the assistance of your technology team. Using “do it yourself business intelligence,” you will be able to quickly and easily create reports and dashboards that might have taken days or even weeks in the past.

In this course, you will learn how to use Microsoft’s Power BI tools to solve many of the financial and operational reporting issues you face each day. More specifically, you will learn how to leverage your existing understanding of Microsoft Excel to harness the power of tools, such as Power Query, Power View, Power Map, and Power Pivot. With this knowledge, you will have insights into your data that can help you to make more-informed and more profitable decisions while retaining full control over your data.

Fee: $249 member/$299 nonmember $20 additional for hard copy materials

Level of knowledge: AdvancedCPE credit: 4 hoursDeveloped by: K2 Enterprises

Microsoft Office 365: Your Office, Your Way (MCO-4)

Aug. 24 | Registration NoonProgram 12:30 p.m. – 4 p.m. WICPA Professional Development Center, Waukesha

Microsoft Office 365: Your Office, Your Way (MCO-4B)

Oct. 26 | Registration NoonProgram 12:30 p.m. – 4 p.m. Radisson Hotel & Conference Center, Green Bay

Tommy Stephens, Jr., CPA, CITP, Shareholder, K2 Enterprises

In this seminar, you will learn the value proposition behind Office 365, how to take advantage of its features, and how to configure Office 365 services such as email, Office Online, collaboration tools, and instant messaging and online meeting. After completing this course, you and your team will be able to work from just about anywhere, on almost any device, and at virtually any time using Office 365.

Fee: $249 member/$299 nonmember $20 additional for hard copy materialsLevel of knowledge: IntermediateCPE credit: 4 hoursDeveloped by: K2 Enterprises

Excel Best Practices (EBP)

Aug. 25 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Waukesha

Tommy Stephens Jr., CPA, CITP, Shareholder, K2 Enterprises

In this program, you will gain an in-depth understanding of the

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To learn more about the great options available to you, visit wicpa.org/cpeonline and wicpa.org/on-demand.


Technology

best ways to work with Excel. The topics covered in this seminar include best practices associated with Excel spreadsheets in each of the following areas: creating and editing Excel workbooks, securing Excel workbooks, collaborating with others in Excel, and reporting on data contained in Excel.

Fee: $389 member/$439 nonmember$20 additional for hard copy materialsLevel of knowledge: IntermediateCPE credit: 8 hoursDeveloped by: K2 Enterprises

Advanced Excel (ADE)

Oct. 27 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. Radisson Hotel & Conference Center, Green Bay


This course takes experienced, self-taught users to the next level. It provides real world examples developed by accountants for accountants in the following six major topic areas: collaboration and workbook security; using tables to analyze and report data; integrating and manipulating data from external sources; creating and auditing complex formulas; advanced data analysis with subtotals, filters, and PivotTables; and using charts to analyze and communicate information. If you use Excel extensively, you need this course! Participants will have access to sample data files.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Sept. 27Level of knowledge: AdvancedCPE credit: 8 hoursDeveloped by: K2 Enterprises

To the Cloud or Not? Cloud & Mobile Technology Symposium (TCON)


John Higgins, CPA, CITP, Strategic Advisor, CPA Crossings

Every business, every accounting practice and every individual is being faced with the same decision: Should I move my software, data and/or server infrastructure to the cloud? If so, what are my risks and how do I go about the process? This symposium will provide you with all of the answers you need to make an informed decision about what, why, when and how to move the cloud. Topics to be discussed include:• Understanding the components of cloud computing (infrastructure, software applications, data storage and sharing)• Data security• The value of the cloud with tablets and smartphones• Cloud accounting systems• The relationship between paperless and cloud computing

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Sept. 27Level of knowledge: BeginningCPE credit: 8 hoursDeveloped by: CPA Crossings

Productivity Tools Symposium: Outlook, Acrobat, OneNote & More (PTSY)


John Higgins, CPA, CITP, Strategic Advisor, CPA Crossings

Back by popular demand and better than ever, this interactive how-to course will help you get the most out of the tools you use every day and introduce some new tools that will help you become even more productive. You will learn features, tips and tricks from Outlook, Adobe Acrobat, OneNote and Password Keepers that will help you to shave time off your daily tasks and get more organized.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Sept. 28Level of knowledge: IntermediateCPE credit: 8 hoursDeveloped by: CPA Crossings

NEW! Advanced Excel Reporting: Best Practices, Tools & Techniques (EXR-4)

Apr. 20 | Registration 8 a.m.Program 8:30 a.m. – Noon WICPA Professional Development Center, Waukesha


This seminar is about how to create accurate, easy-to-prepare reports in Excel when the source data resides in an accounting or other database. You will learn how to use tools such as Open Database Connectivity (ODBC) and Online Analytic Processing (OLAP) to connect Excel to external data sources, including your accounting software database, to extract data for reporting and analysis. You will also learn how to incorporate PivotTables into your reporting routines, including how to add calculations to your PivotTables, how to group PivotTable data into

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Technology

fiscal quarters and fiscal years, and how use Slicers to filter your PivotTable data.

This course will also cover conditional formatting, using Sparklines, and adding dynamic text boxes to charts and how to use Excel add-ins such as BizNet’s Excel Business Information Suite and Microsoft’s Power Pivot to streamline and automate many of the manual processes associated with building Excel-based reports.

Fee: $249 member/$299 nonmember$20 additional for hard copy materialsLevel of knowledge: AdvancedCPE credit: 4 hoursDeveloped by: K2 Enterprises

Advanced QuickBooks Tips & Techniques (AQB-4)

Apr. 20 | Registration NoonProgram 12:30 p.m. – 4 p.m. WICPA Professional Development Center, Waukesha


In this seminar, you will learn how to take advantage of key features in QuickBooks to solve issues in fields such as financial and operational reporting, inventory management, closing out accounting periods, and integrating QuickBooks with other applications. The program will discuss QuickBooks Statement Writer, how to manage inventory, key techniques for exchanging data, remote access and integrating into various third-party applications.

Fee: $249 member/$299 nonmember$20 additional for hard copy materialsLevel of knowledge: IntermediateCPE credit: 4 hoursDeveloped by: K2 Enterprises

Excel-Based Dashboards (EBD)

April. 21 | Registration 8 a.m.Program 8:30 a.m. – 4 p.m. WICPA Professional Development Center, Waukesha


In this course, learn how to build Excel-based dashboards that extract information from your accounting application along with other databases and to present this data as actionable information in a dashboard setting.

Key topics include: identifying building blocks of Excel-based dashboards, conditional formatting, dynamic defined names, form controls, the RANK function, creating and formatting charts based on tables, dynamic text boxes, interactive charts, Sparklines and drill down charts, PivotTables and PivotCharts.

Fee: $389 member/$439 nonmember$20 additional for hard copy materials$30 early bird discount if registered and paid by Mar. 21Level of knowledge: AdvancedCPE credit: 8 hoursDeveloped by: K2 Enterprises

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wicpa.org/register



$30 OFF Seminars

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Filler Full Page

with these 2015 WICPA conferences

will open approximately eight weeks prior to each conference. To learn more, visit wicpa.org/CPE.Registration

Accounting,Auditing & FinancialManagement

Tax Technology

CPAs in Industry Fall

Nonprofi t & Health Care Financial

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Q. Is there any advantage to registering early? A. Definitely yes! Most seminars are limited in size and registering early will guarantee you the seminars of your choice. Also, the WICPA can avoid having to cancel a course due to insufficient early registrations. Plus, there’s an early bird discount!

Q. How does the early bird discount work? A. To receive the $30 per person early bird discount for seminars and conferences, the following stipulation must be met: Each seminar and conference must be registered for, or postmarked and paid for, by the early bird discount date. Please see individual programs for that date. This early bird discount applies only to full-day seminars and conferences (8 CPE hours or more).

Q. Do I receive other benefits on registration fees as a WICPA member? A. Yes! WICPA members receive a registration fee discount of up to $50, while nonmembers pay the standard registration fee.

Q. What happens if I have to cancel my registration?A. For a full refund, the WICPA CPE Department must receive a notification of cancellation or a request to transfer to a different program at least 14 days before the program presentation date. Cancellations or program transfer requests received less than 14 days prior to the presentation date will be subject to a cancellation fee of $100 per person, per 8-hour program and 50% of the fee of a 1- to 4-hour program. No refund or program transfer requests will be granted for cancellations on the day of, or subsequent to the day of, the program presentation. No refund or program

transfer request will be granted if you have downloaded any electronic materials that have been provided for the program from which you are canceling.

Q. What happens if the WICPA cancels a program? A. If a program is canceled fewer than 14 days prior to the presentation date, you will be notified directly by email and will receive a follow-up notification by phone. Full refunds will be granted. Your early registration can help us avoid canceling a program. NOTE: The WICPA is not responsible for any personal expenses incurred if a course is canceled.

Q. What are the CPE requirements for my WICPA membership?A. Non-public accounting members have an annual requirement of 15 CPE hours. The WICPA recommends you obtain 30 CPE hours because there is also a three-year reporting requirement of 90 CPE hours.

Public accounting members have an annual requirement of 20 CPE hours. The WICPA recommends you obtain 40 CPE hours because there is also a three-year reporting requirement of 120 CPE hours.

Q. Is the reporting based on a calendar year?A. Yes, CPE reporting is based on attendance from Jan. 1 to Dec. 31. In addition, there’s a general extension until Feb. 28 of the following year to claim credits from the previous year. However, those credits can only be claimed in one of the years, not both.

Q. What are the reporting periods?A. Each member follows the same three-year reporting period. The current three-year reporting cycle is 2014, 2015 and 2016.

Q. What if I join the WICPA in the middle of a reporting cycle?A. There is no CPE requirement for the calendar year in which you join. New members must complete the continuing education requirement for each calendar year thereafter.

Q. What qualifies toward my CPE credit hours?A. To qualify for CPE credit, a program must be a “formal” program of learning as described in the AICPA’s “Statement on Standards for Continuing Professional Education (CPE) Programs.” Those standards are included as part of the WICPA’s CPE policies. For more information, please visit wicpa.org/CPErequirements.

Q. What information or proof do I need to submit?A. WICPA members are responsible for documenting their own CPE. They should retain evidence of satisfactory completion for a period of five years after the completion of the educational programs. For each CPE program completed, members should be able to document the following:

• Titles and descriptions of content• Date of each program• Location where each program occurred• Number of CPE credit hours

Q. Do I have to submit this information every year?A. Yes, WICPA members are selected at random for an audit of CPE membership requirements and will be notified to report their continuing education for the reporting cycle.

Q. How can I keep track of my CPE credit hours?A. A benefit of WICPA membership is the ability to use the My CPE Tracker. This feature will automatically record any WICPA program attended and conveniently has the option to add non-WICPA programs to keep a complete record of CPE credit hours. Visit wicpa.org/CPEtracker to get started.

Q. What happens if I do not meet my requirements?A. In the event you don’t complete your CPE requirements by the end of the year, please contact the WICPA CPE Department to request an extension to make up the credits in a reasonable amount of time. However, if you don’t request an extension or fail to meet your CPE requirements within your approved extension period, it will result in the loss of membership with the WICPA. If an unusual circumstance or unforeseen hardship has prevented you from meeting your CPE requirements, you may contact the WICPA CPE Department to request a waiver for the current reporting year. Each waiver request will be reviewed on a case-by-case basis.

CPE FREQUENTLY ASKED QUESTIONS

Discounted CPE pricing is just one way your membership saves you money. You’ll

also receive significant discounts, rewards and even cash back with these carefully

selected programs and services you routinely use for business and personal needs.

Log into the Member Benefits Marketplace at wicpa.org/marketplace for details and additional member benefit providers.

Your membership PAYS for itself with these AFFINITY PARTNERS!

With comprehensive and competitively priced coverage, Pearl Insurance has been providing Accountants Professional Liability Insurance for 60 years and is responsive to the needs of accounting professionals.

Provides a wide variety of quality, comprehensive and affordable insurance programs. Members receive free quotes and product discounts.

Work extensively with CPAs, individual investors, attorneys and business owners on wealth management, investment planning and estate strategies. Members receive free/discounted CPE, advisory program discounts and no-cost, no-obligation consultations. Co-sponsors the annual 401(k) investment seminar, offering members four hours of CPE at a nominal cost. Receive retirement plan investor education, as well as wealth management consulting.

Provides 10% discount on award-winning payroll services, human resources consulting, timekeeping solutions and an integrated 401(k) as part of their commitment to fulfilling all of their clients’ payroll needs.

Provides comprehensive line of banking, brokerage, insurance, investment, mortgage, trust and payment services products to consumers, businesses and institutions. Offers cost effective payment acceptance programs through Elavon, Inc. Payments accepted in store, online, over the phone, or from a mobile wallet like ApplePay™ or Google Wallet! Use of Elavon services supports the WICPA Educational Foundation.

Founded in 1937, Waddell & Reed is among the most enduring asset managment and financial planning firms in the nation, providing proven investment and planning services to individuals and institutional investors. Waddell & Reed, Inc., Member SIPC.

Members receive a discount on West Bend’s Home and Highway® program and 5% cash back on annual premiums with the Claim-Free Award.

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