AHI Associates...Supervising. Evaluating.and Coaching Staff Helping YourCPAFirmGrow 2.0 1.5 1.5 1.5 1.5 Thiscourseismade upofselected modules from our Supervisory(LevelIV)course. …

oAHI AssociatesCPA Staff Training Specialists™

Real Results from Real Training by Real People

AHI Associates. CPA Staff Training Specialists'"

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For over 30 years.AHI Associates has provided quality staff training through our four integratedcourses.Thesecourses are far superior to web-based classesbecause participants are engagedand interact with other professionals.

There are no shortcuts to the depth of knowledge and understanding provided by these courses.Participants not only learn the tasks and skills. but also the foundation of "why things are done."It's a deeper level of training.

Firms and participants receive the following benefits:

GREATER commitment and motivationSUPERIOR staff retentionIMPROVED competence and performanceINCREASED earning potentialMAXIMIZED firm profitsBETTER quality work

Better trained people stay longer. have more confidence. do better quality work and are promotedfaster.

AHI courses are compliant with the new NASBAstandards in regards to participant engagement.

1938 Kellog Avenue. CarlsbadCalifornia 92008

Phone: (760) 444-6236Fax: (760) 444-6242

Email: [email protected]: www.ahiassociates.com

AHI Associates. CPA Staff Training Specialists'"

Table Of Contents

Overview of Courses 4

Options 5

One-Day Course Overviews 6

Blended Learning 7

Pricing 8

Course Overview - Basic (Level 1) 9

Course Overview - Semi-Senior (Level 2) 9

Course Overview - Beginning In-Charge (Level3) 9

Course Overview - Supervisory (Level4) 9

Course Description - Basic Staff Training 10 - 11

Course Description - Semi-Senior Staff Training 12 - 13

Course Description - Beginning In-Charge Staff Training 14 - 15

Course Description - Supervisory Staff Training 16 - 17

Discussion Leaders and Testimonials 18 - 21

Outside Cou rse Providers

Steven C. Dilley's Federal TaxWorkshops 22 - 24

Kurt G.Oestriecher. Oestriecher & Company 25 - 26

Garrett Consulting. Leadership Development Courses 27 - 29

Anne Oestriecher. CPA.CFP 30


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AHI Associates provides staffing training through four integrated courses:

Basic Staff Training (Level I)Semi-Senior Staff Training {Level II)Beginning In-Charge Staff Training (Level III)Supervisory Staff Training {Level IV)

Coursesare offered on 1.2. or 3 day basis depending on your needs. LevelsI through III focus onthe theory behind audits. reviews. compilations. and financial statement preparationengagements. At AHI we believe that by understanding the "why" behind the procedures. newstaff will be prepared of all types of engagements that will arise in their career. Participants applythese concepts to realistic case scenarios.with a focus on understanding the process rather thanthe format. At AHI. our goal is to make thinkers out of people. Our LevelsI through III courses aredesigned especially for any staff who will be performing audits. reviews.compilations. or financialstatement preparation engagements.

Level IV is primarily a soft skills training course that will benefit both the person attending and thefirm. Topics covered include time/priority management. communication. motivation. supervision.and helping the firm grow. AHI training will help improve efficiency. make managers more effective with staff/partners/clients. and increase the firm's bottom line. This is accomplished as themanagers learn ways to spend their time helping the firm provide more servicesto new and existing clients. Thiscourse is applicable for all departments (i.e.audit. tax. consulting. and accountingservices)and is geared toward people with significant supervision and management responsibilities.

AHI materials are designed to meet the needs of local and regional CPAfirms and are compatiblewith PPCaudit. compilation. and review manuals.


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- 5 - AHI Associates, CPAStaff Training Specialists"

Options

Mix and Match Course Options

Any of the following soft-skill modules (From AHI Level IV Supervisory course) can be woven intoour courses in any manner or combination that works for you:

Topics Max Time Min TimeExpectations of a Supervisor 4.0 2.5

Managing Self & Priorities 3.5 3.0Improving Communication Skills 3.5 3.0

Human Motivation 4.5 2.5Supervising, Evaluation, and Coaching 3.5 2.5

Helping Your CPA Firm Grow 5.0 2.5

We also have a module on Fraud ( 4 to 8 hours) and BusinessConsulting Services (4 to 8 hours).

Additionally, we can customize courses by including materials from the Outside Course Providersdiscussed at the end of this catalog. Our discussion leaders can help you determine whatarrangement and combinations work best.

Customize Courses With Your Firm's Forms/Procedures

AHI discussion leaders can work with you prior to the course so that customized training can bedeveloped (normal day costs apply). Thus, your forms and approaches to engagements can beintegrated into our proven case studies. Managers and In-Charge personnel can also participatein this process.which allows for greater continuity, synergy. and team building.

Joint Courses With Other Firms

If your firm doesn't have enough people to fill a course.we can create a course that includes otherfirms. The host firm furnishes the training room at their firm or another venue. For firms hostingsuch courses,AHI can help find other firms in your area to participate in the course.

If you are still undecided

We can send a participant's manual sample PDFfile to examine.We can send a discussion leader's guide for you to examine if you would like to haveyourown personnel lead the course.If one of your staff participants, managers. or partners would like to attend one day of oneof our courses,we can arrange participation at no cost for the course(no CPEcredits would apply).We would be happy to meet with your firm and make a presentation to your team anddiscuss alternatives.


Phone: (760) 444-6236Fax: (760) 444-6242


AHI Associates. CPA StaffTraining Specialists" - 6-

One-Day Course Overviews

AHI has the developed the following one-day courses:

Technical Course OverviewSoft Skills Course Overview

These courses are made up of selected modules from our programs. They presents many waysfirms can save time and improve the quality of engagements. in addition to providing eight hoursof certified CPEcredits. These programs are effective with groups containing awide range of experience levels. from new staff to decision makers. The result is team building and better continuitywithin a firm. They also provide an easy introduction to AHI staff training materials. instructionmethods. and benefits.

Each course is summarized as follows:

Technical Course Overview

Topics Hours (8.0) Source (AHI Course)Understanding Audit ObjectivesCompilation & Review ServicesAnalytical ProceduresReview Services - Expanded CoveragePlanningAudit Risk & MaterialityTeaching/Learning ExerciseTime Management & Effective Delegation

0.5

1.00.5

1.5

1.5

1.5

0.5

1.0

Soft Skills Course Overview

Basic (Level I)Basic (Level II)Semi-Senior (Level II)Semi-Senior (Level II)Beginning In-Charge (Level III)Beginning In-Charge (Level III)Beginning In-Charge (Level III)Supervisory (Level IV)

Topics Hours (8.0)Managing Self & Priorities(Time ManagementImproving Communication SkillsHuman MotivationSupervising. Evaluating. and Coaching StaffHelping Your CPA Firm Grow

2.0

1.5

1.5

1.51.5

This course is made up of selected modules from our Supervisory (Level IV) course.


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2-Day, Blended Learning Option (24 Credit Hours)

Consistent with the new NASBA/AICPA CPE standards, AHI Associates is offering a newblended learning option in our staff training courses. Using this format. three days of content isdelivered in two days of class attendance. Out-of-class work involves pre-course reading materials, case assignments, online PowerPoint presentations, and various assessments (e.g. quizzes,discussion boards, etc.).

This blended learning model has the following benefits:

Fewer days away from the office for credit hours.Reduced discussion leader fees and expenses.More control and flexibility over how/when out-of-class work is completed.Better preparation for in-class discussions and case work after completing the requiredadvanced reading and other assignments.

Sample 2-day Blended Learning Format - 24 CPECredit Hours

Pre-work and homework: Participants earn 6 CPEcredit hours by completing 5 hours ofwork outside of class.Thiswork may include any/all of the following: completing advancedreading, viewing online content. and submitting online assessmentsto provide evidenceof the work performed.Day #1 - 7.5 contact hours in-class,for 9 CPEcredit hours.Day #2- 7.5 contact hours in-class.for 9 CPEcredit hours.


Phone: (760) 444-6236Fax: (760) 444-6242


AHI Associates. CPAStaffTraining Specialists'" - 8-

$2.665/day plus $100 additional fee per day for each participant over 20. for a maximum of35 participants. Plus reasonable travel and lodging cost for discussion leader.

Details and contractual agreements are available upon request.

1938 Kellog Avenue.CarlsbadCalifornia 92008

Phone: (760) 444-6236Fax: (760) 444-6242


- 9 - AHI Associates. CPAStaff Training Specialists"

Course Overview


Basic - Level I (0-12months experience)Subjects Covered

Role of new staffUnderstanding audit objectivesWorking paper techniques/cashAnalytical proceduresCompilation and review services

· Tax recognition and research techniques· Auditing/reviewing selected accounts

Semi-Senior - Level II (1-2years experience)Subjects Covered

Satisfy client and CPA firm needsApply analytical proceduresConduct small auditsPerform review service engagementsDraft financial statements and footnotesImprove corporate tax knowledge

Beginning In-Charge - Level III (2-3 years experience)Subjects Covered· What is expected of the In-charge· Plan engagements· Assessrisk and materialityNonstatistical audit samplingMeet client needsComplete engagementsReview assistants'workSupervision

Supervisory - Level IV (4+years Supervisory experience)Subjects Covered

Expectations of the supervisorManaging self and prioritiesImproving communication skillsHuman motivationSupervising. evaluating. and coaching staffHelping the CPA firm to grow

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AHI Associates. CPA StaffTraining Specialists" - 10-

LEARNINGOBJECTIVESTo improve inexperienced staff members' knowledge. skills and attitude. and to enable them to bemore productive and profitable on audits. reviews and compilations.

ROLEOF NEW STAFF(2.5 Hours)After recognizing that "taking the total service approach" is the key to growth. participants identifythe ways in which new staff can contribute to the successof their clients and their firm.

UNDERSTANDINGAUDIT OBJECTIVES(1Hour)Through guided discussion. participants identify the major steps in the audit process and thealternatives that are available throughout the process. Audit objectives are identified anddiscussed. Discussion includes the nature of the circumstances under which analyticalprocedures. tests of controls. tests of transactions. and test of balances are performed.

WORKING PAPERTECHNIQUES/CASH (3.0 Hours)In a sessionscheduled on the first day of the program. participants critique a set of working papersin an area that they are familiar with - cash. Participants first identify the most commondeficiencies found in the working papers of new staff. Then. through guided discussion andexposure to proper audit schedules. participants learn the most practical means of overcomingthese deficiencies. In the process.participants become aware of the characteristics and benefitsof using engagement management software. Techniques developed in this sessionare reinforcedthroughout the course.

ANALYTICAL PROCEDURES(4 Hours)Guided discussion is used to introduce participants to the purposes served and the fundamentaltechniques employed in performing analytical procedures. Participants are assigned a case studyin which they utilize these techniques to first identify and then follow up on all accounts that havea high risk of being materially misstated.

COMPILATION AND REVIEWSERVICES(4 Hours)Participants identify and discuss different levelsof assuranceand responsibility associated with financial statement preparation engagements. compilations. reviews.and audits. Minimum levelsofknowledge required in performing compilations and reviews are identified. Discussion includesprocedures performed on compilations and reviews and the circumstances under which


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- 11 - AHI Associates, CPA Staff Training Specialists"

they are performed. Participants are given an unadjusted trial balance taken from the books of aclosely-held corporation, along with selected information about certain accounts. Utilizing thisinformation, small groups of participants identify accounts needing possible adjustments, andprepare adjusting entries that will teach the preparation of financial statements in accordancewith GAAP.

TAXRECOGNITIONAND RESEARCHTECHNIQUES(2.5 Hours)The two objectives of this session are to improve each participant's skills at (1) identifying situations common to small and medium sized clients that have tax implications and (2) performingnoncomplex tax research to resolve questions associated with each situation. Working with thesame small company case used in the Compilation and Review Servicesmodule, participants firstidentify numerous situations with tax implications and then perform basic tax research using a taxreference manual. such asMaster TaxGuide. in order to either resolveeach tax question or recommend more in depth research.

AUDITING/REVIEWING SELECTEDACCOUNTS(7.0 Hours)In severalsessionsdevoted to various balance sheet accounts, emphasis is placed on (1) identifyingthe audit and/or review objectives applicable to a given account and (2) designing andimplementing those procedures that will. in the most efficient and effective manner. providesufficient evidence to meet the specified objectives. Small group case analysis is used to helpparticipants improve the skills they need in effectively and efficiently auditing receivables.payables,and inventories.

DELIVERYMETHOD/RECOMMENDED CREDITS= Group Liveor Blended. 24 hr.(Note: accredited CPEhours may vary from one accrediting agency to another).

RECOMMENDEDSTAFFEXPERIENCE:0 to 12 months'."Note. the experience level is only a guideline: actual experience levelsmay vary.

MATERIALSNEEDED: AHI manual. calculator. U.s. Master Tax Guide (or equivalent).

PROGRAMLEVEL/RECOMMENDED FIELDSOFSTUDY:Basic:Auditing -15 hr.,Accounting - 4 hr..BusinessManagement & Organization - 2.5 hr..and Taxes- 2.5.


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AHI Associates. CPA StaffTraining Specialists" - 12 -

LEARNING OBJECTIVESTo enable more experienced staff to complete smaller audits. reviews and compilations withminimum supervision and maximum profitability.

SATISIFYCLIENTAND CPA FIRMS NEEDS (3.5 Hours)Theobjective of this sessionis to identify ways to maintain and improve good communication withclients and partners. Actual practice situations involving poor communication are utilized.

APPLYANALYTICAL PROCEDURES(3.5 Hours)Thissessionsemphasizes the value and usesof analytical procedures for audit and review servicesand how these tests can be used to help a client run their business better as a part of a clientservice oriented approach. Participants will learn how to correctly apply SSARSand SASrequirements to clients through severalcasescovering ratio analysisand analytical procedures.

CONDUCT SMALL AUDITS (3.5 Hours)Previous lessons about the financial accounting process. transaction cycles and the nature ofgenerally accepted accounting principles are reinforced and applied to the audit of a small client.Understanding the client and its environment; assessingcontrol risk. inherent risk and riskof fraud.linking assessed risks to resultinq evidence; designating the most efficient audit approach;and making management suggestions on small jobs are all addressed in the caseapplications.

PERFORMREVIEWSERVICEENGAGEMENTS(6 Hours)In this session. participants explore both the SSARSrequirements and the practical problemsencountered in applying them to reviews and compilations. A major case study is used to helpparticipants understand differences in the nature and extent of procedures necessary forcompleting reviews and compilations. This includes analytical procedures. working papers. andcommon GAAP problems. Participants will also learn how to use review service engagementforms and checklists more effectively.


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- 13- AHI Associates. CPA Staff Training Specialists'"

II,

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DRAFTFINANCIAL STATEMENTSAND FOOTNOTES(4 Hours)Participants review and recommend changes in the format. terminology and account groupingsfor a set of financial statements included in a major case study. Group discussion emphasizesadherence to firm policies and utilization of professional judgment in adapting to varyingcircumstances. Using a reporting checklist. small groups of participants organize and outline thecontents of footnotes for the financial statements in the case study. Participants evaluate anindependent accountant's review report using facts contained in the case materials. They alsocomplete an engagement reporting exerciseto become familiar with the different types of reportsneeded under varying circumstances.

IMPROVECORPORATETAXKNOWLEDGE(3.5 Hours)Completion of the major case in this module requires that participants identify and resolvenumerous tax issuesin order to determine a small business client's tax liability for the year.Othercases in the module require that participants solve problems involving unethical tax returnpreparation, methods of depreciating assets,and determining the appropriate form of businessorganization.


RECOMMENDEDSTAFFEXPERIENCE: 1 to 2 yearsand at least one tax season"." Note: the experience level is only a guideline; actual experience levelsmay vary.

MATERIALSNEEDED: AHI manual. calculator, U.s.Master TaxGuide (or equivalent).

PROGRAM LEVEL/RECOMMENDED FIELDS OF STUDY: Intermeditate; Auditing - 10 hr.,Accounting - 7 hr., BusinessManagement & Organization - 3.5 hr..and Taxes- 3.5.


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AHI Associates. CPAStaffTraining Specialists'" - 14 -

LEARNING OBJECTIVESTo enable staff to advance more quickly to higher levels of responsibility and to become moreprofitable to their firms by helping them to better plan and efficiently complete audits. supervisestaff, reviewworking papers and interact with partners and clients.

WHAT IS EXPECTED OF THE IN-CHARGE (2.5 Hours)Participants first build a composite list of the responsibilities of an effective in-charge based ontheir firms' practices. The list is then used as a basis for discussing the kinds of actions thatparticipants can take to improve their chances for achieving successin their firms.

PLAN ENGAGEMENTS (5.5 Hours)The in-charge's responsibilities for engagement planning are the focal points for this session.The steps that should be followed in proper planning are identified through the use of a case.This is followed by a discussion of the deterrents to planning that exist in actual practice andidentification of ways to partially or fully overcome the deterrents. Emphasis in the planningsession is how to plan more effectively in order to improve the quality and efficiency of theengagement.

ASSESS RISK AND MATERIALITY (3.5 Hours)The major case in this module requires participants to (1) determine planning and performancemateriality (2)assessengagement risk, inherent risk and control risk and then (3) link these resultsto the audit procedures needed to reduce detection risk for specific accounts to an appropriatelevel. Emphasis is placed on minimizing engagement cost while still performing a high qualityaudit. The final case requires participants to assessthe risk of fraud, including conducting a fraudbrainstorming sessionfor a typical client.

NONSTATISTICAL AUDIT SAMPLING (2.5 Hours)Nonstatistical audit sampling concepts are typically difficult for participants to apply in auditengagements. This module begins with a discussion on properly applying auditing standards. Ina case continued from the previous module, participants practice making correct samplingdecisions for the audit of one major financial statement account. The final case illustrates theconcept of projecting sample misstatements to the population. including the considerationof sampling error.


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MEET CLIENT NEEDS (1.5Hours)One purpose of this session is to illustrate the four primary elements of effective selling and howthese elements can be used by in-charges to help the firm sell additional services to existing clients. A general discussion is held about how to use management letters as a client relations andsales tool.

COMPLETE ENGAGEMENTS (2.5 Hours)Inexperienced in-charges typically have difficulty completing an engagement. This session isdesigned to give participants ideas and teach them how to improve their performance in this area.Early problem identification. tying up loose ends throughout the engagement. early review ofassistants' work. and self review are stressed as ways to reduce difficulties with completing theengagement.

REVIEW ASSISTANTS' WORK (3 Hours)This session emphasizes identifying objectives and developing a methodology in reviewingassistants' work. Early review. proper documentation and effective communication of reviewcomments are essential parts of the discussion. A major case provides practice in reviewinga section of a set of working papers.

SUPERVISION (3 Hours)Supervision and motivation of assistants is introduced in this program to help participantsunderstand the importance of good supervision and to teach them some on-the-job supervisiontechniques. Fundamental characteristics of good supervisors and common characteristics foundin poor supervisors are identified through a seriesof short casestudies.

DELIVERY METHOD/RECOMMENDED CREDITS =Group Liveor Blended. 24 hr. (Note: accreditedCPEhours may vary from one accrediting agency to another).

RECOMMENDED STAFF EXPERIENCE: 2 to 3 years'.'Note: the experience level is only a guideline; actual experience may vary.

MATERIALS NEEDED: AHI manual. calculator.

PROGRAM LEVEL/RECOMMENDED FIELDS OF STUDY: Intermediate; Auditing - 17 hr..BusinessManagement & Organization - 7.


Phone: (760) 444-6236Fax: (760) 444-6242


LEARNING OBJECTIVESTo help experienced staff develop the nontechnical skills needed to make their firm moreprofitable by improving their ability to profitably manage multiple engagements, communicatewith staff, partners, and client personnel. and recognize and deliver value-added services.

EXPECTATIONS OF THE SUPERVISOR (4.0 Hours)Participants develop an understanding of the criteria for performance of supervisory personnelin CPA firms and learn why supervisors must perform significantly different functions than lessexperienced staff. Participants' attitudes about their changing role in the firm are discussedleading to an analysisof the supervisory function.

MANAGING SELF AND PRIORITIES (3.5 Hours)Participants are introduced to techniques that are designed to help them function better assupervisors.Self-tests are used so that participants can determine how they currently use theirtime, their delegation ability, and their tendency toward workaholism. Exercisesand cases illustrate and provide hands-on application for such activities as goal setting, prioritizing, organizingthe work space, limiting interruptions, learning to delegate, and utilizing assistants'time efficiently.

IMPROVING COMMUNICATION SKILLS (3.5 Hours)Cases and exercises are used to help participants learn the different ways supervisorscommunicate and how to be more effective communicators. For example. two-waycommunication, developing good listening habits, non-verbal communication, and acting as arole model are all explored.

HUMAN MOTIVATION (4.5 Hours)The purpose of this session is to help participants understand their own, aswell as other people'sneeds, as a way to accomplish their goals and those of the firm. Participants learn about. andobtain practice in applying basic motivational techniques. Subjects covered include the MaslowHierarchy, the Herzberg Motivators, Theory X and Y and related management styles, and factorssuch as energy, maturity and social imprint. Self-tests are included so participants can identifymanagerial styles as well as potential for change. Casesare used to relate skills to practicalsituations including supervising assistants,dealing with partners, and resolving conflicts.

1938 Kellog Avenue, CarlsbadCalifornia 92008

Phone: (760) 444-6236Fax: (760) 444-6242


- 17 - AHI Associates. CPA Staff Training Specialists"

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SUPERVISING,EVALUATINGAND COACHINGSTAFF(3.5 Hours)Thissessionfocuses on the supervisory skills needed in implementing effective on-the-job training.making performance appraisals. and evaluating and counseling staff. This session addresses thereasons for the many differences in assistants and how to deal effectively with staff of differentneeds. Skills are practiced during in-class exercises using case studies and role plays thatemphasize difficulties public accountants face in supervisory assistants.

HELPINGYOURCPA FIRMGROW(5 Hours)This session begins by emphasizing three ways CPA firms grow: keeping existing clients satisfied.expanding services to existing clients and getting referrals from clients and contacts. Casesanddiscussion are used to show participants ways to help their firm grow. Participants are encouragedto learn how to effectively market these services to existing and prospective clients.


RECOMMENDEDSTAFFEXPERIENCE:3 to 4+years'.• Note: the experience level is only a guideline; actual experience may vary.

MATERIALSNEEDED: AHI manual

PROGRAM LEVEL/RECOMMENDED FIELDS OF STUDY: Intermediate to Advanced BusinessManagement & Organization - 10.5 hr.. and Personal Development - 3.0. Communications andMarketing - 6.5.and Personnel/Human Resources- 4.0.

Notes for All AHI Courses

I. COURSEREGISTRATION:Varies by location. Attendance: 2 or 3 days group live portion.II. For more information regarding refund, concerns, and/or program cancellation policies please contact our offices at 760-444-6236.III. AHI Associates is registered with the National Association of State Boards of Accountancy (NASBA)as a sponsor of continuing professional

education on the National Registry of CPESpo~ors. State boards of accountancy have final authority on the acceptance of individual coursesfor CPEcredit. Complaints regarding registered sponsors may be submitted to the National Registry of CPESponsors through itswebsite:www.nasbaregistry.org.


Phone: (760) 444-6236Fax: (760) 444-6242


AHI Associates. CPA StaffTraining Specialists" - 18 -

Discussion Leaders

AHI discussion leaders teach participants accounting tasks and skills in additional to thefoundational "why" the procedures are done. Participants are actively engaged with each other formost of the day. not sitting and listening to a lecture or watching a computer. They discuss andsolve problems while being guided by experienced discussion leaders to maximize learning.This results in a deeper level of training.

At AHI Associates.we believe that there are no shortcuts to true education.

Carol J. Borsum, CPACarol Borsum received her BA and MBA from Michigan State University in 1985. She spent eightyears on the audit staff of Plante Moran in Southfield. Michigan. Since leaving public accountingCarol has been active in the profession working as a technical writer and editor with AI Arens. Sheis currently the Director of Operations for Armond Dalton Publishers. Inc.. in Okemos. Michigan.which specializes in supplements for university-level financial. auditing. and accounting andinformation systems courses. Carol is also a coauthor of two of Armond Dalton's textbooks:Computerized Accounting using QuickBooks Pro 2015. 4th edition (with AI Arens and DeweyWard). and Computerized Auditing using ACL Data Analytics. 4th edition (with AI Arens andRandal Elder). Carol has been extensively involved in the revisions of Arens' bestselling auditingtextbook aswell as all four of AHI Associates' staff training courses.Carol has been an AHI discussion leader for 18 years.Carol is also a member of the AICPA.

Anthony A. Cuozzo, Jr., CPA, CGFM

Anthony "Tony"A. Cuozzo. Jr is a Senior Advisor to Councilor. Buchanan & Mitchell. P.c. (CBM).Hehas over 40 years of experience including specialties in not-for-profit organizations and local governments. Tony hasserved as principal in charge of both 501(c)(3)and (6)organizations. Additionally. Tony is a nationally recognized discussion leader for various accounting and auditing coursesfor CPA firms and state CPA organizations. Tony conducts peer reviews of CPA firms across thecountry and is a current member of the Maryland Association of CPAsPeer Review Committee.Tony'sother affiliations include: Licensed Insurance Agent. Life & Health Insurance.Maryland; Registered Investment Advisor; Graduate of Strayer University; and a member of the AICPA and theMaryland Association of CPAs.


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- 19 - AHI Associates. CPA Staff Training Specialists"

Discussion Leaders

Steve Carrett, MBA, CPASteve Garrett is an independent consultant providing contract training services in the areas offinancial auditing. supervisory skills. career planning and management development. He resides inChicago. After obtaining his graduate degree in Human Resource Management from IndianaUniversity in 1986. he served for two years as Professional Recruiting Coordinator for the AmocoCorporation Controller's Department in Chicago. Steve also spent four years on the audit staff of anational CPA firm in Cleveland. Ohio. His undergraduate degree is in Accounting from MiamiUniversity in Oxford. Ohio.

Sonny Walker Morris, CPASonny Walker Morris is currently a Director for Shelton & Company. CPAs.Pc. after four years as aCFO for Lynchburg Steele& Specialty Company. while also growing his practice as a solepractitioner in Lynchburg. Virginia. Sonny has over twenty five years of experience in publicaccounting with a specialty in construction contract consulting assurance and tax services forsmall business.aswell as forensic examination. He has provided expert witness testimony as a certified tax examiner. Sonny also has experience auditing employee benefit plans and not-for-profitentities.

Roger Nelson, CPA

Roger Nelson started his own consulting firm. Roger Nelson & Associates in 1987. The firmspecializes in small business financial management. Formerly. Roger was an audit partner withthe CPA firm of Charles Bailly & Company in North Dakota and South Dakota and was a seniormanager with a national CPA firm. He has audit and tax experience in a wide variety of industriesincluding: healthcare. manufacturing. retail and real estate. In addition. he managed the Fargo.North Dakota office of Charles Bailly &Company and has been active in staff recruiting. counselingand education during his career in public accounting. Roger is a member of the AICPA.the NorthDakota Society of CPAs.and several other organizations.

Melissa C. Critcher, CPA

Melissa C. Critcher. CPA is a member of the North Carolina Association of Certified PublicAccountants and the AICPA. She served on the Board of Directors of the North CarolinaAssociation of CPAs.aswell as the Accounting and Attestation Committees. Melissa'sbackgroundincludes more than 15 years of experience in public accounting. specializing in auditing definedcontributions and defined employee benefit plans as well as manufacturing. distribution andprofessional service organizations. Her public accounting experience includes senior auditmanager with Greer &Walker. LLP in Charleston. North Carolina. a manager at a regional firm inRaleigh. North Carolina. and a local firm in Winston-Salem. Melissa has been responsible formanaging the employee benefit plan niche. marketing. and business development. andconducting in-house training seminars. Since 2002 Melissa has led discussion seminars for theNCACPA.


Phone: (760) 444-6236Fax: (760) 444-6242


AHI Associates. CPAStaffTraining Specialists'" - 20-

Discussion Leaders

Bonnie Kennedy, CPABonnie Kennedy has nearly 20 years of experience in the accounting profession in public andprivate industry. She began in public practice with a regional accounting firm in New Englandbefore taking a position as the Controller and CFO of a manufacturing firm. Bonnie is now afull-time faculty member at an accredited university. With the regional CPA firm, Bonnie wasinvolved in recruiting, interviewing, and mentoring new staff. She also designed and conductedCPE programs for the firm. After initial exposure to taxation and attestation work, Bonniespecialized in audits of manufacturing companies and not-for-profit entities. She has taughtaccounting and auditing courses at both the graduate and undergraduate levels, publishedarticles in scholarly journals, and presented at national conferences. Bonnie is a member of theAICPAand the Rhode Island Society of CPAs.

Steven D. Masur, CPASteven "Steve" D. Masur is a retired partner in the accounting firm of Warady & Davis LLP.,a Deerfield, Illinois firm with over 65 professionals and administrative staff. Formerly, Steve waspartner and later a sole practitioner with Friedman & Masur, Ltd. He began his career with a national CPAfirm and has been, until his retirement. in the practice of public accounting for over 43years.He received his BSand MASin Accountancy from the University of Illinois.While with the national firm, he taught in-house training courses for new employees. He has also taught staff leveltraining programs for the AICPA.Steve is a member of the Illinois CPASociety, served aschairmanof Managing an Accounting Practice committee, and served as membership chairman. He is alsoactive in severalcommunity organizations.


Phone: (760) 444-6236Fax: (760) 444-6242



Testimonials

"Materials that I learned in this course. I used or at least considered the next dayat work. And 1found most of the material to benefit my studying for the CPAexam:

"Very good program. I have gained a lot of knowledge."

"I am recommending her classes to others in my firm aswell."

·1thought the program was extremely useful for my level at my firm.I feel more confident in planning and conducting a successful audit."

'This course was excellent. 1feel it was very useful and relevant to my profession."

"I loved this training. 1am very motivated to implement these strategies."

"Some of the best CPE I've been involved in."

'Very well done and presented. 1will take a lot with me as 1progress in my career."

"I have learned things that I will be able to use in my current and future rolesas a public accountant."

"Very helpful and the knowledge gained will improve my performance.'

"I will tell others about this course."

"Great class! Best CPEcourse I've been to so far.Relevant info. good discussions & great instruction ..'

'The material in this program is really great and very relevantto my career and development."

•...very applicable to my current position and has already increasedmy performance on audits."

"1 enjoyed the seminar and thought it was very useful to bring back to the firmand put to use especially the effective use oftime & goal setting:


Phone: (760) 444-6236Fax: (760) 444-6242


-22-

Steven C. Dilley's Federal TaxWorkshops

Steven C. Dilley's Federal TaxWorkshops celebrating over40 yearsof educating CPAsand tax professionals.

2017 Tax Season UpdateThis course is designed to prepare practitioners for the upcoming filing season and cover anyrecent tax legislation occurring during 2017 affecting both your individual and business clients.A discussion of proposed regs will be addressed. aswell as many changes in tax forms andsignificant developments affecting tax return preparation. This course will also provide usetulstrategies to assist in the tax preparation process. including tax planning tips and practicalsolutions.

Learning Objectives

Upon completion of this course you will be able to:

Implement practical strategies based on recent developments.. Define key compliance issues.. Recoqnize siqnificant chances in tax forms.

Major Subjects:

2016-17 legislative. judicial. and IRSdevelopments impacting practitioners during theupcoming filing season.Tax rates and inflation-adjusted figures for 2017.Passiveactivities and net investment income tax update.Depreciation and capitalization regulations.Key issuesof healthcare reform.Review of any significant changes in tax forms.Analyze significant regulations. IRSrulings. and court casesaffecting individuals.corporations. S corporations and partnerships.

Designed for: Practitioners desiring an update on significant developmentsaffecting the filing season.staff members who will have significantcompliance assignments during tax season.and members inindustry seeking to keep their knowledge current.

FTW'sMost Popular Course!

Provides the MOST Up-To-The-Minute TaxLegislation!

Pricing: $2.500 for 20 people plus $100 for each additional person.Plus travel and per diem which ranges from $400 to $1.200.

CPECredit:

Other Stuff Worth Noting:

8 hours.

Available October 15.2017.


Phone: (760) 444-6236Fax: (760) 444-6242


- 23- Steven C. Dilley's Federal Tax Workshops

For the past 40 years. Federal Tax Workshops has beendedicated to providing the most up-to-date information ontax, ethics and financial developments affecting today'saccounting, tax and other financial professions.

Staff Training for Individual Tax ReturnsThis course is designed to assist the practitioner with minimal or no tax experience in preparingcomplete tax returns by illustrating the processwith filled in tax forms.

Learning Objectives

Upon completion of this course,you will:

Gain a working knowledge of federal taxation and the tax return preparation process.Enable neophyte practitioners seeing the "big picture" for return preparation.Apply key tax return concepts using filled in forms and numerous practice aids.

Major Subjects

Preparation of individual returns with a focus on: Wage earners;Capital gain and lossgrossincome; Schedule A deductions; Schedule E income; Schedule D gains;Affordable Care Forms 8962 and 8965Tax structure and tax determinationGrossincomeItemized deductions: personal use activityItemized deductions: employment and investment related expensesDeductions for AGI and Schedule ESpecial tax computationsCredits

Designed for: Tax return preparers with little or no experience and practitionersseeking an update on basic tax return preparation.

Level of Knowledge: Basic.

Field of Study: Taxes.

Format: Group Live,Group Internet.

Prerequisite: None.

Advanced Preparation: None.

Recommended CPECredit: 8 Hours.

Availability: December 1,2017.

Pricing: $1,800 for 15 people plus $100 for each additional person.Plus travel and per diem which ranges from $400 to $1.200.


Phone: (760) 444-6236Fax: (760) 444-6242


Steven C. Dilley's Federal Tax Workshops - 24-

We specialize in educating professionals in the areas ofindividual and corporate tax. partnerships. S corporations.and ethics best practices. In addition. we offer complete taxtraining courses for new accountants heading into theirfirst tax season.

Staff Training For Business Tax Returns

This course is designed to assist the practitioner with minimal or no tax experience in preparingcomplete tax returns by illustrating the processwith filled in tax forms.

Learning Objectives

Upon completion of this course.you will:

Gain a working knowledge of federal taxation and the tax return preparation process.Haveneophyte practitioners to seeing the "big picture" for return preparation.Apply key tax return concepts using filled in forms and numerous practice aids.

Major Subjects:

Preparation of business tax returns with a focus on Form 1120Sand Schedule M-1. M-2and M-3: Form 1065 and Schedule M-1 and M-2: Depreciation. Form 4562:Businessproperty transactions. Form 4797:Affordable Care Forms 8941. 1095-B.1095-C.1094-B. and 1094-C.Taxstructure and tax determination.Businessincome and deductions: Schedule C and F.Salesand exchanges of property (including securities).Profit (or Loss)from businessand SETax.Scorporation and partnership returns.Special tax Computations (including credits).Alternative Minimum Tax.

Designed for: Tax return preparerswith little or no experience and practitionersseeking an update on basic tax return preparation.

Level of Knowledge: Basic.

Field of Study: Taxes.

Format: Group Live.Group Internet.

Prerequisite: None.

Advanced Preparation: None.

Recommended CPE Credit: 8 Hours.

Availability: December 1. 2017.

Pricing: $1.800 for 15 people plus $100 for each additional person.Plus travel and per diem which ranges from $400 to $1.200.


Phone: (760) 444-6236Fax: (760) 444-6242


- 25- Kurt C. Oestriecher. Oestriecher & Company

Kurt G. Oestriecher. CPA is the partner in charge ofAccounting and Auditing Engagements with Oestriecher &Company.CPAsof Alexandria. Louisiana.and hasbeenwiththe firm since graduating from The University of LouisianaMonroe in 1986 with a BBA in Accounting. He is a memberof the AICPAand LCPA.and servedasPresident of the LCPAin 2002-2003.

Courses:

Performing Risk Assessment for Audits: July 29,2017 (4 Hours)A poorly planned audit will result in a poor audit. A common cause of audit failure is the lack ofplanning and resorting to the "Do it like last year" approach. To address this issue.the AuditingStandards Board issuedthe RiskAssessmentStandards.which are now contained in AU-CSection300. This course will focus on these standards. and how firms use third party vendors programsto comply with the relevant standards. This course is recommended for yellow book CPErequirements.

Objectives:

Level:

Enhance the attendees understanding of why risk assessment procedures are performed.Reviewall existing audit requirements related to risk assessment.Provide practical tools to supplement firm and vendor developed worksheets so that theparticipant can tailor to their specific needs.

Basic.

Prerequisites:

Who should attend:

None.

Any member of a firm that performs audit procedures will benefitfrom this course.While this will be an introduction to the standardsfor new staff. experienced staff will obtain a better understanding

why risk assessment is performed in an audit. and how thoseprocedures influence the nature. timing. and extent of auditprocedures.

Compilation Engagements Under SSARS:July 29, 2017 (4 Hours)This course will be a comprehensive review of all of the requirements necessary to properlyconduct a compilation engagement under SSARS.

Objectives:

Provide a Comprehensive Overview of Compilation Standards in AR-C70.Understand changes to the compilation engagement asa result of SSARS21.Introduce documents and templates that will improve quality and profitability of yourcompilation practice.

Level: Basic.

Prerequisites:

Who Should Attend:

None.

Any CPAor staff member that performs compilation engagementswill benefit from this course.

1938 KellogAvenue.CarlsbadCalifornia 92008

Phone: (760)444-6236Fax: (760) 444-6242


Kurt G. Oestriecher. Oestriecher & Company - 26-

He is currently chair of the LCPA Professional EthicsCommittee. and has served and chaired many other LCPAcommittees. Kurt served a four-year term on theAccounting and Review Services Committee of the AICPAfrom 2000-2004. served a six year term on the AICPAJointTrial Board from 2005-201l. and served a three year term asan elected member of AICPACouncil from 2011-2014.

Performing Preparation, Compilation, and Review Engagements Under SSARS(8 Hours)

This course provides an in-depth look at all of the types of engagements that can be performedunder SSARS.

Objectives:

Provide an enhanced understanding of SSARS.Compare the preparation and compilation engagement.Focus on common peer review deficiencies.

Level: Basic.

Prerequisites: None.

Who Should Attend: Any CPAor staff member that performs compilation. preparation.or review engagements will benefit from this course

Pricing: $10 per person per credit hour. $1.200/day for instructor plus traveland per diem which ranges from $400 to $1.200.

Kurt was the recipient of the 1998.2006. and 2010Outstanding CPEDiscussion LeaderAward fromthe LCPA.and was named the Outstanding CPE Discussion Leader for the AICPA every year from2006-2015. He has authored several CPEcourses and was an adjunct instructor of accounting atNSUand LSUA.

Quotes:

Great subject matter and the speaker gave us exactly the information I was hoping for.

Kurt was very informative and a great speaker. he did hisjob.

Great presenter. Does a good job of relating the technical material to real worldapplications.

Thiswas. hands down. the most informative and timely course I have taken all year.

Kurt is always an excellent speaker with great ideas that can actually be appliedto my practice!


Phone: (760) 444-6236Fax: (760) 444-6242


- 27- Garrett Consulting

Garrett Consulting - Partnering with Organizations toDevelop. Engage and Retain Leaders& Teams at all Levels.

Influence without AuthorityLearning Objectives


Recognize influencing situations when you encounter them.Identify the end results you want and assessyour bargaining power in given influencingsituations.Engage other people or groups to get influencing conversations started in apositive direction.Ask insightful questions & listen actively to gain understanding and cooperation.Express influencing ideas and recommendations in powerful and diplomatic ways.Respond to resistance and strive for collaborative solutions.Assessyour influencing progress on an ongoing basis.as a basis for understanding andbuilding on your influencing strengths and areas for development.

Major Subjects:

What is Influence & When is it Needed in your Organization?The Seven-Stage Influence Process(with Tips & Action Techniques):

1)AssessYour Influence Needs.2) Engage the Other Person or Group.3) Ask Questions & Listen Actively.4) Make Your Case.5) Manage Resistance.6) Strive for Win-Win.7) AssessYour Progress.

Multiple Practice Opportunities.Your Individual Action Plan.

Designed for: Staff and leaders at all levels. including those who manage others.

Pricing: $3000.

CPE Credit: 8 hours (most commonly delivered in two half-day sessions).


Phone: (760) 444-6236Fax: (760) 444-6242


Garrett Consulting - 28-

Garrett Consulting (GC) is a leadership developmentconsulting practice based in Chicago since 1988. Headedby Principal Steve Garrett. GC provides customizedleadership development coaching. assessment. training& project management expertise to clients in wide varietyof industries. including a special concentration withinpublic accounting.

Team Assessment of Work Styles & Collaboration Strategies

Learning Objectives


Better understand your own work style. based on innate personality preferences oraction instincts. and its inherent strengths & challenges in various work situations.Identify the work styles of colleagues on teams that you are part of.Usestrategies for bridging differences in work styleswith your colleagues.Evaluate the overall strengths and development needs of teams you are a part of.including strategies for building team performance and reducing productivity gaps.

Major Subjects:

Useof the Myers-Briggs Type Indicator (personality preferences) or the Kolbe Index(subconsious action instincts) to assessteam members and their overall teams.Choice of tool used will be made based on client needs & preferences.One session to interpret & understand individual team member profiles and waysto bridge differences with other individual team members.Second session to profile the overall team. as a basisof enhancing team collaboration& productivity. along with identifying future staffing strategies for balancing the mixof profiles on the team.

Designed for: Leadersand team members within intact work groups or clientengagement teams within organizations.

Pricing: $2400 plus cost of individual assessments($lOO/person for MBTI or $130/person for Kolbe Index).

CPE Credit: 8 hours (most commonly delivered in two sessionsof 2-3 hourseach. plus advance assessment administration andpre-reading time).


Phone: (760) 444-6236Fax: (760) 444-6242


- 29- Garrett Consulting

Garrett Consulting - Personalized leadership developmentcoaching, consulting & training in Chicago & nationwidefor over 25 years.

Coaching Skills for Managers

Learning Objectives


Define the importance and role of coaching for managers in today's organizations.Differentiate between coaching for performance and coaching for future development.Follow a process for conducting 1:1coaching sessions to enhance the performanceor development of your employees.Utilize core skills to deliver effective coaching, including building trust. listening actively,asking high-gain questions, and giving & receiving feedback.Identify main challenges to effective coaching in your organization's environment. alongwith strategies for meeting those challenges.

Major Subjects:

The Importance of Coaching in an Internal Leader's Role.Performance vs.Development Coaching.The Organizational Coaching Process.Four Essential Coaching Skills:

o Building Trust.o Active Listening,o High-Gain Questions,o Giving & Receiving Feedback.

Coaching Challenges in the Organizational Environment,Your Individual Development Plan for Coaching Skills.A Follow-Up Coaching Session for Tailoring Your Plan and Working on Your DevelopmentNeeds (scheduled for after the training session).

Designed for: Internal organizational supervisors, managers and leaderswho have direct reports.

Pricing: $3500-4500, depending on course length and numberof participants (which impacts follow-up coaching time).

CPECredit: 4-8 hours, based on organizational needs assessment.


Phone: (760) 444-6236Fax: (760) 444-6242

Email: [email protected]: wvvvv.ahiassociates.com

Anne Oestriecher. CPA. CFP -30-

AnneOestriecher

Provides continuing education for CPAs. primarily in theareas of Accounting and Auditing. focusing on CPAs inindustry aswell as public accounting.

2017 Annual Standards Update (4 or 8 hours versions)

This course provides an overview of all standards issued by the Financial Standards AccountingBoard. Auditing Standards Board. and Accounting and Review Services Committee that will beeffective for periods ending after December 15.2016.Special emphasis will be placed on the newrevenue recognition. lease.and financial instruments standards.

Objectives:

Introduce all new standards issued by major standard setting bodies.Emphasize the new leaseand revenue recognition standards.Discussplanning opportunities so that entities can have the requisite systems in placeto capture the information necessaryto implement the new standards.

Level: Intermediate.

Prerequisites: None.

Who should attend: CPAsthat have responsibility for financial reporting underUnited States GAAP (whether in industry or public practice).and members who perform audit. review.compilation.or preparation engagements under AICPAStandards.

Pricing: $10per person per credit hour. Plus travel and per diemwhich ranges from $400 to $1.200.

CPECredit: 4 or 8 hours.

Other Stuff Worth Noting: This course will focus on the changes most likely to affect smallbusinesses.although those affecting only public companies willalso be reviewed.


Phone: (760) 444-6236Fax: (760) 444-6242


Documents

AHI Associates...Supervising. Evaluating.and Coaching Staff Helping YourCPAFirmGrow 2.0 1.5 1.5 1.5 1.5 Thiscourseismade upofselected modules from our Supervisory(LevelIV)course. …