The WashingtonCPA November/December 2011

November/December 2011 Volume 54, Number 3

www.wscpa.org

washington

CPA

Earning Your First CPA LicenseTop Technologies for AccountantsIntangible Benefit Produces Tangible Results

Getting and Keeping Your License

2 3WashingtonCPA November/December 2011 www.wscpa.org www.wscpa.org WashingtonCPA November/December 2011


www.wscpa.org • [email protected] Tel (425) 644-4800 • Toll free in WA (800) 272-8273

Fax (425) 562-8853 902 140th Ave NE

Bellevue, WA 98005-3480

BOARD OF DIRECTORS Mark A. Hugh Chair Mary D. Marino Vice Chair Randy L. Wells Secretary Lucy L. Liu Treasurer James R. Ladd Immediate Past Chair Richard E. Jones President & CEO

Peter E. Doubleday Sharon K. Philpott Joyce G. Etheridge Russell D. Price Waylon P. Jones Rosemary Sanchez Karissa A. Lackey Lisa J. Sunderman Susan E. Legel David E. Trujillo Peter R. E. Miller William L. Wells David J. Miniken Glenn G. Wisegarver Nerelys M. Ortiz

CHAPTER BOARD CHAIRS Waylon P. Jones Bellevue Area

Joseph W. Crowther Central Joseph M. Reid Central — North Seattle Jack W. Curnow Northwest Kathryn A. Dixon Olympia — Peninsula — Pierce County Mary H. Hawkins Sammamish Valley Connie L. Griffith Seattle H. Court Carter Snohomish County Michael K. Briggs South King County John Vogel South Sound Industry Trayson J. Harmon Southwest Lucas M. Zarecor Spokane

— Wenatchee Katrina L. Cantu Yakima

Jeanette Kebede Editor

The WashingtonCPA is published by the Washington Soci-ety of Certified Public Accountants for its members. Views and opinions appearing in this publication are not necessarily endorsed by the WSCPA.

The products and services advertised in The Washington CPA have not been reviewed or endorsed by the Wash-ington Society of Certified Public Accountants, its board of directors or staff.

The WashingtonCPA (USPS 009754) is published six times annually by the Washington Society of Certified Public Accountants, 902 140th Avenue NE, Bellevue, WA 98005-3480. $12 of members’ annual dues goes toward a subscription to The WashingtonCPA.

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Departments

CPAwa s h i n g t o n

5 Leadership Lens11 News Briefs12 Advocacy 17 Industry Voice19 Washington CPA Foundation22 Events

23 Financial Literacy24 CPE Digest25 Conferences37 Registration Form38 ClassifiedAds39 Profile

Getting and Keeping Your License

6 Earning Your First CPA License

8 Keeping Your CPA License

5 Intangible Benefit Produces Tangible Results

12 Watching Paint Dry ... and Advocacy

13 Top Technologies for Accountants

15 Tech Tip: Tracking QuickBooks Inventory in Multiple Warehouses

19 Exciting Time for Washington CPA Foundation

20 Managing Shipping Charges: Get to 100 Cost Allocation

CONTENTS



LEADERShIP LENS

Intangible Benet Produces Tangible Results By Mark Hugh, CPA, WSCPA Chair for 2011-12

It’s the preseason and time to prepare for the regular season. Not the holi-

day season, not busy season, not base-ball season, but for legislative season, the annual convening of Washington State’s elected representatives.

The WSCPA is at its core an advocacy and networking organization. Network-ing happens all year round, but fall is the preseason for advocacy. So it’s time to start preparing for the hard work that comes in winter.

And with the Legislature convening in November for a special session to deal with a surprise mid-year $2 billion budget deficit, the regular season will be here sooner than it’s ever been in recent history, and with the stakes higher than ever before.

While advocacy is one of the most important member benefits of the WSCPA, at the same time, it can be the most intangible.

The first intangible is that in the case of the greatest victory and the hardest work, it often appears that nothing has happened. For example, the WSCPA recently was instrumental in preventing a merger of the Washington State Board of Accountancy, our regulator, into a much larger government agency 100 times its size.

A merger would not only have reduced the state Board’s ability to understand accounting issues affecting the profession, but also degraded its customer service to our members and reduced its effective-ness at consumer protection.

Nothing happened, but that nothing happened only because the WSCPA and its members worked very hard to ensure nothing happened.

The second intangible is that even though often nothing appears to be hap-pening, the activity to make sure nothing happens happens all the time. In 1993, the Legislature almost imposed the sales tax on professional services. The WSCPA and its members were instrumental in pre-venting this expansion of the tax base.

Since that time the WSCPA has been constantly vigilant regarding sales tax on professional services. In 2010, before the last legislative session, several legislators and nonprofit organizations raised the idea again. And, it’s likely that it could come up in the next few months and years as the state attempts to resolve current and future budget deficits.

Constant vigilance is required because this issue arises again and again. It will only be a dead issue in this state to the extent a zombie is dead. And zombies never die.

So nothing appears to happen continu-ally, but only because the WSCPA and its members are working constantly to make sure nothing continually happens.

The third intangible is when some-thing happens, it appears it would have happened anyway, so there’s no need to financially support it. The WSCPA is extraordinarily fortunate to have 10,000 loyal members, many of whom have sup-ported its advocacy through dues for most of their professional career.

Our own CPAPAC also contributes $80,000 to $90,000 in this state during each two-year election cycle. Our mem-bers deliver PAC checks in person to candidates, increasing the profession’s visibility and enhancing legislators’ under-standing of the critical role CPAs play in preserving the state’s business climate.

Our PAC is politically non-partisan and contributes to candidates in both parties. However, the PAC is professionally par-tisan in that it contributes primarily to those that serve in key leadership posi-tions or on committees with oversight of issues affecting CPAs.

The advocacy efforts of the WSCPA and contributions from the PAC have made the WSCPA an influential and respected force in Olympia. however, while 10,000 of our members financially support the WSCPA’s advocacy efforts through dues, 400 – or 4% – of those members also financially support the PAC. Without those 400 members, the regulatory and business environment for the rest of the 9,600 of us would be far worse.

As the weak economy continues through the next election cycle, there will be a continuing emphasis on regulation and finding new sources of tax revenues for government. It’s never been a more important time for more of those 9,600 loyal WSCPA members to also contrib-ute to the CPAPAC.

So, while advocacy appears intangible, it produces tangible results. By preventing larger bureaucracies, taxes that target our services, and more regulation, it prevents more complexity and economic harm in an already heavily regulated industry and difficult economy. Whether it’s stopping misguided ideas or promoting better ones, advocacy efforts are critical to all of our continuing success.

You can contribute to the CPAPAC at www.wscpa.org (enter “CPAPAC” in the search box).

You can contact Mark Hugh at [email protected].


COVER STORy

earning Your First Cpa LicenseWhat are your new hires really facing while getting their initial CPA license?

By Mark Peterson, WSCPA Academic and Student Relations Coordinator

If you are a licensed CPA, especially if you have had your license for more

than 10 years, why would you want to read an article on earning your initial CPA license? Actually, there are plenty of reasons.

It’s going to affect your future! Some-day, you may be hiring your eventual replacement. Don’t you want to know that this person is someone that can take on the challenges of becoming a CPA? Aren’t you going to have a greater appre-ciation of this accomplishment if you know what steps this person has taken to reach this pinnacle of achievement?

Next, the future of the CPA profes-sion rests on the talent and knowledge pool of the new generation of CPAs. If you care at all about the CPA profession, you’ll need to know what the current licensure system requires of its licensees.

Knowing about the licensure process also keeps you current on new develop-ments in the CPA profession. There are a host of changes in store for the account-ing profession. IFRS convergence and the Dodd-Frank Act are just the tip of the iceberg. If you want to stay on the cutting edge of the profession, keep current on what’s happening within the licensure process.

Whether you earned your initial CPA license years ago or are looking forward to doing so in the near future, earning that license is a major accomplishment. Being a CPA indicates that you are at the top of your chosen profession, the cream of the crop. As you are probably aware, accounting offers a relatively stable job market, regardless of the current state of the economy.

It makes sense that record numbers of traditional and non-traditional students are checking into the option of becoming a licensed CPA. Perhaps you are one of those looking into the accounting profes-sion; or you may have employees that are in the process of earning their license.

The process of earning your CPA license in Washington is constantly evolv-ing. The conditions under which you earned your CPA are probably very dif-ferent than those faced by today’s aspir-ing accounting professionals. This begs the question, what exactly are the hur-dles and obstacles to earning an initial CPA license in Washington?

The Uniform CPA ExamNaturally, the first obstacle to being

granted that initial license is the CPA Exam. The structure, format, and even the timing of taking the CPA Exam have changed drastically over the past decade. here are a few of the most sig-nificant changes:

• The CPA Exam changed to an all computerized format in 2004. No more pencil and paper exams are offered.

• Aspiring CPAs can now take the exam one section at a time at many different times of the year. Every three months constitutes a “testing window” in which the exam is offered on demand during the first two months of the testing window, with the third month being reserved for grading exams.

• The four sections of the CPA Exam are still Financial (FAR), Audit (AUD), Regulation (REG),

To learn more about getting and

keeping your CPA license, visit

the Washington State Board of

Accountancy website,

www.cpaboard.wa.gov.

LEARN MORE


COVER STORy

The AICPA recently announced some good news for CPA candidates. CPA Exam scores for U.S. candidates will be released earlier and on a more pre-dictable schedule. Starting in the fourth quarter of 2011 the score release timeline will be as follows:

NEW SCORE RELEASE TIMELINE FOR CPA ExAM

and Business Environment and Concepts (BEC). However, the time commitments for each section were adjusted as of January 1, 2011. FAR takes 4 hours; AUD – 4 hours; REG – 3 hours; BEC – 3 hours. A mini-mum score of 75 is required to pass each section of the exam.

• The format of the Simulation portions of the exam was changed at the beginning of 2011 as well. Instead of having the exam takers complete 2 or 3 comprehensive simulations, they now complete 6 or 7 spe-cific task-based simulations.

• A writing component was added to the BEC section of the exam in the form of three writ-ten communication tasks. These were added to ensure that newly licensed CPAs can com-municate clearly and effectively in a business setting.

AICPA Professional Ethics Exam

The next hurdle faced by aspiring CPAs is passing the AICPA Professional Ethics Exam. This self-study exam is very straightforward, consisting of mul-tiple choice questions. Exam takers must score 90% or above to pass the Ethics Exam requirement.

FilingtheExperienceAffidavitIt seems that the most confusion

exists around the Experience Affi-davit required for licensure. As with the CPA Exam, many of the require-ments associated with this process have changed recently.

• 2,000 hours of verified experi-ence are required.

• Aspiring CPAs can go back as far as eight years to amass their 2,000 hours.

• Experience DOES NOT need to be gained under the direct supervision of a licensed CPA, and DOES NOT need to be accomplished while working at a public accounting firm.

• The experience affidavit must be verified by a CPA that has been licensed continuously in a United States jurisdiction for the past five years. The verifying CPA DOES NOT need to be licensed in the specific state in which the experience affidavit is being filed.

• The verifying CPA does not need to be someone the aspir-ing CPA has worked with. It can be an acquaintance, auditor or even a friend.

While the specific steps toward earn-ing the initial CPA license have changed in the past decade, the road to a CPA license is still a difficult one. Employers need to provide the time and support needed for non-licensed new hires to pass the CPA Exam on their first try. This includes allowing time in their schedules to study for the Exam and assisting in covering the expense of an Exam Review Course. It’s an investment that will pay off in the long run!

Note: WSCPA student members qualify for discounts on Exam Review Courses. Stu-dent Exam Passer members also enjoy a dis-count on the Professional Ethics Exam. Visit www.discovercpa.org for details.

Mark Peterson can be reached at [email protected].

The process of earning your CPA license in Washington is constantly evolving.

The conditions under which you earned your CPA are probably very different

than those faced by today’s aspiring accounting professionals.

Day in Testing Window* Target Release Date Timeline Target Q4’11 Score Release

Day 1-20 10 business days following day 20 of the testing window

November 3

Day 21-45 5 business days following day 45 of the testing window

November 21

Day 46 - Close of window 5 business days following the close of the testing window

December 7

After close of window 5 business days after receiv-ing all scoring data for the testing window

TBA

* Records received by AICPA. Note: Some scores for the BEC section may be released in a subsequent release due to the written communication tasks.

Source: AICPA


COVER STORy

Keeping Your Cpa License

Whether you are a new CPA or have been licensed for years, you

are probably aware of the basic renewal and CPE requirements, but are you aware of the reasons that your license could be revoked or suspended? Do you know what will happen in the event you are selected for a CPE audit? Keeping your CPA license means more than just filing your renewal in a timely fashion, though it is important to meet your renewal deadline.

While the Washington Society of CPAs is providing this information as a service to you and will answer any ques-tions about the topics covered in this article, your official point of contact for all matters related to licensing and moni-toring the professional performance and ethical behavior of CPAs in Washington State is the Washington State Board of Accountancyx(www.cpaboard.wa.gov). Contact the State Board by calling (360) 753-2586 or sending an e-mail to [email protected]. (For information related to firm licensure or resident nonlicensee firm owner regis-tration, visit www.cpaboard.wa.gov.)

License RenewalLicensed CPAs and CPA-Inactive

certificateholders must renew with the State Board by April 30 every three years.

In order to renew, you must: (1) Complete the required CPE by

December 31 the year prior to

the expiration of your license or certificate, and

(2) Renew, pay the required renewal fee, and complete CPE certification online by April 30.

If you miss the April 30 deadline, you will be charged a $100 late fee. CPA-Inactive certificates and individual CPA licenses not renewed or retired by June 30 will lapse and are subject to reinstate-ment. If your certificate or license lapses, you may not use the title CPA or CPA-Inactive or exercise privileges related to those titles. (See the Investigations sidebar for more important information related to use of the title.)

Not sure when you need to renew? Check your license renewal date with the State Board’s Licensee Search tool. (At www.cpaboard.wa.gov, click “Find an Indi-vidual CPA” in the Licensee Search box.)

A few months before your renewal is due (December-January), you will receive an e-mail reminder from the State Board. It’s a good idea to confirm the State Board has your correct e-mail address.

Online CPA license renewal is con-ducted through CPAOnline, which is hosted by Secure Access Washington® (SAW). In order to renew, you will be required to set up a SAW account, and can use that account to do a number of tasks, such as update your mailing address or e-mail address with the State Board. (For details see the Online Renewal box on page 9.) you can download step-by-

A quick look at the “Investigations Statistics” section of the State Board’s website, the source for the charts on the next page, shows that the “Use of title or holding out in public practice with a lapsed license/certificate or no CPA firm license” is the second most frequent category, representing 15% of the total number of investigations. (The most frequent violations - 25% of the total – relate to CPE.)

Retired CPAsThe Advocacy column of the Sep-

tember/October WashingtonCPA maga-zine noted that a joint WSCPA/State Board task force is working on a rule to define how retired CPAs may refer to themselves. During conversations with several retired WSCPA members who have called to express their sup-port for this effort, it has become clear there is a fair amount of confusion about when/how CPA may or may not be used.

Just a reminder: if you no longer have an active license, you may not have CPA associated with your name. You must remove CPA from busi-ness stationary, business cards, your signature line in any correspondence. More challenging to find and control - and the place where many find them-selves in violation - is anywhere CPA appears with your name on websites, electronic directories and social net-working sites. Be sure you have made a good faith effort to change those and, to the extent possible, document those attempts.

CPA-InactiveThis designation applies to a

very specific group of people who held a valid certificate before July 1, 2001 and had all of their work experience outside of public accounting. No one else may use it, not even someone with an “inactive license” status from another state.

INVESTIGATIONS


COVER STORy

Cases Investigated and Closed 2011

Administrative

Failure to change address

Failure to respond to Board oversight/inquiries 7 6%

Request for reinstatement of suspended license/certificate 3 3%

Code of Conduct

Conflicts 3 3%

Confidentiality 5 4%

Failure to complete engagement 3 3%

Failure to pay individual federal income taxes

Independence

Misrepresentations/fees

Professional misconduct 6 5%

Records retention 6 5%

Competency

Noncompliance with technical standards including Quality Assurance Review

15 13%

Sanction/denial of practice privilege by a federal, state, local or foreign jurisdiction

1 1%

Sanction by non-governmental professionally related standard-setting entity

Tax return errors 8 7%

CPE

Failure to substantiate CPE on audit 21 19%

Failure to substantiate CPE on renewal 7 6%

Fraud

Embezzlement 1 1%

Theft 1 1%

Conspiracy 1 1%

Title Use

Use of title or holding out in public practice by a nonCPA or non WA CPA

7 6%

Issuance or offering to issue audit, review, or compilation report by unauthorized individual

Use of title or holding out in public practice with a lapsed license/certificate or no CPA firm license

17 15%

Total 112

Complaint Sources 2011

Agency oversight programs/Board initiated 52 46%

Clients 35 31%

Employer/Employee 3 3%

Other CPAs 4 4%

Media

Miscellaneous 4 4%

Anonymous 2 2%

Federal, state, local or foreign jurisdiction 1 1%

Self-reported 11 9%

Non-governmental professionally related standard-setting entity

Total 112

Case Results 2011

Closed via Board Order

Fine/costs/other sanctions 44 39%

Reinstatement of suspended license/certificate 2 2%

Practice restriction 4 4%

Suspension 13 12%

Revocation 3 3%

Administrative Sanctions Imposed 14 12%

Lack of evidence of violation 32 28%

Total 112Source: www.cpaboard.wa.gov/ConsumerProtection/investigation_results_2011.shtml - October 3, 2011

INVESTIGATIONS

Download Step-By-Step Instructions To renew your CPA license or CPA-Inactive certificate, download step-by-step instructions at: www.cpaboard.wa.gov/files/Detailed_Instructions_w-pics.pdf

This PDF will walk you through the process of registering with Secure Access Washington® (https://secureaccess.wa.gov) and renewing via the CPAOnline application registration page.

What can I do on CPAOnline?• Renew your license/certificate/registration• Change your contact information, including

e-mail address• View pending online requests• Retire/dissolve your license/certificate/ registration• Print your license or validation card • Order a wall document replacement• File a name change

ONLINE RENEWAL


COVER STORy

step instructions for setting up a SAW account and renewing your license at www.cpaboard.wa.gov/files/Detailed_Instructions_w-pics.pdf.

CPE RequirementsTo continue practicing in the state of

Washington, licensed CPAs must com-plete a total of 120 CPE hours in each three-year reporting period, including four CPE credit hours in an approved Washington ethics and regulations course which covers the topics set forth in WAC 4-30-134(3). Make sure your ethics course is approved. When you file your renewal online you will need to select from a dropdown list of approved ethics courses. Before you take your ethics course, confirm that it is on the approved list at www.cpaboard.wa.gov/Certificate License/approved_ethics_courses.shtml.

The 120 credit hours of CPE may include up to 24 CPE credit hours in non-technical subject areas.

If you are a CPA-Inactive certificate-holder, your only CPE requirement is to complete four CPE credit hours in ethics.

If you’re nearing the end of your CPE reporting period and you realize that you are not going to complete all 120 hours of CPE, be sure to notify the State Board in writing by December 31. If you are unable to complete the credits because of individual hardship (financial hardship, critical illness or active military deploy-ment) the board may grant an extension. Your other option is to allow your license or certificate to lapse.

Remember to retain CPE documen-tation for each program you attend for three years after the end of the CPE reporting period in which the credit was claimed. Though you need not file this documentation with your renewal, you must be able to supply this docu-mentation in the event that you are ran-domly selected by the State Board for a CPE audit.

CPE AuditsBecause CPE audits are conducted at

random, not every licensed CPA will be required to undergo a CPE audit for a given reporting period. What does a CPE

audit entail? The WashingtonCPA asked Trina Doty, CPA, CFE, the WSCPA’s Con-troller, to share her recent experience with a CPE audit. See the CPE Audit box (at left) to learn more.

Allegations, Investigations and Sanctions

What happens if a client or colleague questions your work? Can a client file a complaint against you if you make a minor tax error? What types of misconduct can get CPAs in trouble?

If someone alleges that you made a technical error or an ethical or legal vio-lation, the State Board, which has author-ity to investigate complaints filed against CPAs, will review the complaint and determine if an investigation is warranted. According to the State Board website, some of the most common complaints, including “minor tax errors” and “rude-ness,” do not result in investigations. The Board does investigate complaints such as tax errors or failure to complete ser-vices, failure to return client records, dis-closure of confidential information, and ethical violations.

As of October 3, 2011, the State Board had completed and closed 112 inves-tigations in 2011. See the Investigations box (page 9) for more information.

Practicing Across State Borders

The majority of U.S. states, includ-ing Washington, have adopted mobility legislation, which allows a licensed CPA from a substantially equivalent state to practice outside of his or her princi-pal place of business without obtaining another license. Before practicing across borders, take a minute and visit www.cpa mobility.org, a new website that allows you, in four clicks, to learn whether you can work in other jurisdictions without additional notice, or whether further paperwork is required.

If you have questions about getting or keeping your CPA license, contact WSCPA Member Services, (425) 644-4800 or (800) 272-8273, [email protected].

Source: www.cpaboard.wa.gov

The WashingtonCPA asked Trina Doty, CPA, CFE, to share her recent experience with a CPE audit.

How did you learn that your individual CPE report would be audited?

I received an e-mail from the State Board of Accountancy.

IsthisthefirsttimeyourCPEhad been audited?

Yes.

What did you need to do? Was there a time limit?

I needed to provide a list of all the courses I’d taken for my last licens-ing period, including the CPE cer-tificates. I was given three months to gather the information.

How long did it take you to complete?

I logged onto the WSCPA web-site and was able to get my list of courses immediately. I printed any certificates I was missing. The most difficult part was gathering any cer-tificates from courses I’d taken out-side the WSCPA. All told, it probably took me an hour or so.

Would you like to share anything else about this experience?

It was relatively painless because I’d always kept my CPE certificates from my courses. The State Board has a spreadsheet on their site that they recommend for tracking your CPE, but I created my own.

Note: You can download the State Board’s optional CPE log at www.cpaboard.wa.gov/Forms/cpe_worksheet.pdf.

CPE AUDIT: ONE CPA’S ExPERIENCE

STILL NEED CPE?Turn to the CPE Digest (page 24)

or visit www.wscpa.org/cpe.


NEWS BRIEFS

Special Member Discount from CCH

Save 25% on U. S. Master Tax Guide - Order by December 31

The sooner you reserve your copy of the industry’s leading tax guide, the higher your discount—reserve your copy by December 31, 2011 and save 25% off the list price of $86.50. The WSCPA member price is just $66.38 plus tax and shipping. you will not be billed until after the book ships. (Cancel before shipment without charge.)

The 2012 edition will contain timely and precise explanations of federal taxes for individuals, corporations, partnerships, estates and trusts.

To order, visit http://tax.cchgroup.com/members/wscpa [Click “Browse CCH-Group.com, select “Books” and search for “U.S. Master Tax Guide (2012)]. Enter your member discount number (y5596) at checkout.

renewing your license in 2012? CPE DEADLINE - If your Individual CPA license, CPA-Inactive certificate, or non-licensee firm owner registration expires June 30, 2012, you must meet the State Board of Accountancy’s Continuing Professional Education (CPE) requirements by December 31, 2011 in order to qualify to renew.

ONLINE RENEWAL - Effective January 1, 2010, you must renew your indi-vidual and/or firm license with the State Board of Accountancy online using CPAOnline. Download instructions for using CPAOnline here: www.cpaboard.wa.gov/files/Detailed_Instructions_w-pics.pdf.

To learn more, visit the State Board website at www.cpaboard.wa.gov.

We “tweet”

your firm!

Sign up today!

Member AdmonishmentOn April 28, 2011, Terrence J. Dunne,

CPA, of Spokane, Washington was admonished by the American Institute of CPAs and the Washington Society of CPAs with respect to his performance of professional services in the audit of the financial statements of an SEC registrant.

WSCPA Mailing List Policy

The Society does not sell member e-mail or mailing addresses. Members may occasionally receive mail from the Society’s third-party affinity partners that offer products or services deemed to provide value to members. If you prefer to be excluded from these mailings, send a request to unsubscribe from third-party mailings to [email protected] or call the Society at (425) 644-4800 or (800) 272-8273 (toll-free in Washington).

CPA Referral Service Easy Marketing for Your Firm

With tax season around the corner, now is a great time to enroll your firm in the WSCPA Find a CPA Referral Service and expand your client base. The public turns to the WSCPA Find a CPA Refer-ral Service more during tax time than any other time of the year.

For just $175 your firm is enrolled in this service through June 30, 2012. This service does far more than any ordinary phone book listing. Not only does this service make it easy for new clients to find your firm, but it also highlights the services and areas of expertise offered by your firm.

How does the service work? This service is marketed in directories statewide, online directories, and via Twitter and Facebook. Each firm in the referral service is promoted via social media to our followers. hundreds of individuals and businesses state-wide looking for CPAs visit this service at www.wscpa.org or call the Society to receive a list of participating CPAs based on services offered.

A recent user of the CPA Referral Ser-vice said: “Very helpful. It was a quick and easy-to-use resource, which produced half-a-dozen suggested CPAs [in my area that met my desired service needs].”

What are the benefits? Consumers seeking a CPA will learn about your firm’s services and contact information. Provides inexpensive, effective marketing for your firm.

Questions? Call (425) 586-1142, or toll-free in Washington at (800) 272-8273, Ext. 1142, or send an e-mail to [email protected].


ADVOCACY

Watching paint Dry ... and advocacyBy Judy Love, WSCPA Director of Advocacy

Here are a few of the

advocacy efforts the

WSCPA has engaged

in to either promote

or prevent changes to

the laws and rules

that affect your profes-

sional environment.

Anyone who engages in advocacy efforts expecting quick results

will have their patience sorely tested. Some issues seem to have the half-life of strontium 90 (IFRS, anyone?). The often lengthy and tedious processes rarely result in ideal outcomes, and they come long after the initial flurry of attention has died down and almost everyone has gone back to their day to day tasks. But the results are generally far more favor-able – and rewarding – than they would have been without the steady presence of advocates for the profession.

In addition to joint efforts with the AICPA to repeal the new and expanded Form 1099 reporting require-ments and create exceptions for CPAs in the massive Dodd-Frank financial regula-tion bill, here are just a few of the advo-cacy efforts the WSCPA has engaged in to either promote or prevent changes to the laws and rules that affect your profes-sional environment.

Tax Strategy PatentsDid you notice that Congress recently

passed a comprehensive patent reform bill? Were you among a handful of people that knew the bill included a prohibition against patenting certain tax strategies? Or were you in the majority, those who did not know that 160 patents already exist, with 167 more pending?

The AICPA and state societies have been working tirelessly on this issue for over five years. WSCPA members of AICPA Council, along with 500 CPAs from around the country, have discussed it with their states’ congressional delega-tions on three separate visits to Wash-ington D.C. State societies have sent countless letters and made numerous phone calls to key Congressional offices to insure the prohibition against tax

strategy patents stayed in the bill, literally up to the final hours of debate in the Senate. This definitely counts in the “win” column.

IRS Registered Tax Preparer Program

This is one of those issues that, while the out-come is far from perfect, isn’t as bad as it could have been if the AICPA and state societies had not continued to push back on the IRS’ initial plan. The good news: CPAs are exempt from the test and separate education requirements. The not so good news: the IRS is still considering a fingerprinting requirement for non-signing, non-CPAs in a firm. (Stay tuned for the outcome of this tussle.) From the beginning, the profession has believed the “registered tax preparer” designation will create confusion in the market place. The AICPA is developing resources and media campaigns to make the distinction between CPAs who have passed a rigorous exam and those whose minimum requirements include having a high school diploma.

Increase in the B & O Where’s the good news, you could

well ask. In 2010 the legislature enacted a temporary .3% increase in the B & O, set to expire in 2013. The initial proposal, however, was a .5% increase to 2015, applied only to accountants, attorneys and some categories of public relations services. Due to the advocacy efforts of the WSCPA and others, the increase was for the lesser amount and shorter period, applied to a considerably broadened busi-ness base. This is one for the “could have been worse” column.

CPA-InactiveEven though this goes back 10 years,

the CPA-Inactive designation is a per-fect example of an imperfect outcome. It was a very uneasy compromise made with unlicensed accountants who pushed back on the CPA=CPA piece of the Uniform Accountancy Act. To this day, the designation continues to be the source of confusion and inadvertent misuse. (Please refer to page 9 for further infor-mation about the number of State Board investigations for violations in the “Use of title” category.)

The WSCPA is your advocate in Olym-pia and, in partnership with the AICPA, in Washington D.C. Since there is never a shortage of issues facing the profession, please consider how you can enhance those advocacy efforts with your expe-rience, perspective and connections. Sign up to be a Grassroots Volunteer, contrib-ute to the CPA PAC, join a WSCPA com-mittee. Contact Judy Love, Director of Advocacy at (425) 586-1130; (800) 272-8273, Ext. 1130; [email protected].


TECHNOLOGY

Accompanying the numerous ben-efits of the recovering economy

are growing demands on our time and talents. As a result, we look to technol-ogy to reduce or eliminate the clerical aspects of our workdays, such as prepar-ing tax returns and inventory obsoles-cence reports.

But there is a catch-22: Our work keeps us too busy to select and imple-ment technology that will save us time. On top of that, some people fear tech-nology, and new technology does not always work as advertised. Now factor in budget issues, and you can see that we face challenging times.

When deciding what technology to adopt for your business, consider the following points:

• Spending on technology has been weak over the past few years, and as a result, many people need upgrades. you are probably going to spend a lot more on technology this year than you did last year.

• Technology has been pushing the world economy for decades with improved productivity. The pace of improvement may have even increased during the economic turndown, because businesses demanded solutions to help them become more productive.

• Lots of new technology options could significantly improve productivity in your organiza-tion, and you likely are not even aware of many of them. Because most accountants have not been technology shopping for some time, you’ll probably find that many of these products and services are well-established and have solid track records, but are not yet widely adopted.

Top Technologies for Accountants in 2011

The following list is not organized in order of importance, because different entities have different needs. A local CPA firm, for example, would have very dif-ferent technology needs than a regional medical center.

This is not a list of issues accountants will face in 2011; it is a list of opportuni-ties. Though some of the technologies are not optional (e.g., security), all of them represent opportunities to do things faster, better, and at a lower cost. The fea-tures and benefits of many of the prod-ucts were unimaginable only a few years ago. In more than 25 years of teaching my peers about how technology can improve their work life, I have never seen so many significant advances:

Consuming Content on Tablets, Smartphones, and Netbooks – you and your people will be doing plenty more of this, as evidenced by recent soft-ware leases of companies such as Thom-son Reuters Tax & Accounting and other

accounting software develop-ers. have you considered the management of information and security issues? Do you have a game plan for integrating and controlling this technology, or is it just happening all around you?

Cloud Computing – The driving forces behind this tech-nology are improved reliability, functionality, and security; much lower cost; better backup; and the fact that there is no physi-cal network to manage. Sev-eral years of experience with cloud computing show that lots of cloud-based software and services provide more reli-able, less expensive, and higher-quality services. The cloud is a much less expensive platform

to develop on, and it has much greater flexibility and capabilities than do tools for developing on-premises software. The bottom line is that cloud computing is a cheaper way for developers to do their jobs better. For example, they do not have to make their software run on your Win-dows xP machine that could be clogged by the games your child has installed.

Security and Confidentiality ofBusiness Information – Over the past couple of years, a massive and increas-ing volume of information has arisen that either uses the Internet for trans-port or is housed on computers that can be accessed over the Internet. From electronic banking to working remotely, the demand to access information has increased sharply. There are solutions that work and are cost-effective for most of the security issues we face, but the playing field is constantly changing. For example, do you need antivirus software for your smartphone? Remember, your smartphone is a computer that likely

top technologies for accountantsBy William C. Fleenor, CPA, Ph.D. Member, K2 Enterprises

Lots of new technology

options could significantly

improve productivity in

your organization, and you

likely are not even aware

of many of them.


TECHNOLOGY

stores confidential information and is susceptible to viruses and worms.

Windows 7 – The last of the computers running Windows xP likely will be phased out this year because of their snail-like speed and weak security. Windows 7 runs Windows xP apps, and support will soon end on Windows xP machines. Be sure to train your people, otherwise you will miss some significant productivity improvements in Windows (e.g., the ability to run in Win-dows xP Mode).

MicrosoftOffice 2010 – This year, nearly all business professionals who are still using Office 2003 and earlier versions will move to Office 2010. Pro-gressive companies and firms will move from Office 2007 to Office 2010 in order to take advantage of the benefits of the very significant improvements in Out-look 2010. Very large organizations may

be slow to adopt because of their need to integrate systems.

Note: As a general rule, get new machines with Windows 7 64-bit but install Office 2010 32-bit.

Improved Utilization Technology – Accountants are generally very good with the technology they use regularly, and even those who use older technol-ogy are always pleased, proud, and even amazed at what they can do. We need to determine how we can get a lot more out of the technology we use daily (e.g., Excel, Outlook, Adobe Acrobat). In the accounting community, this will be partic-ularly important because of the shortage of accountants in a growing market.

Paperless Conversions – We will see lots of these conversions in 2011. Some will be from an older paperless system to a newer one. This is a mature market with lots of options, so be sure

to shop carefully. Salespeople are often poorly informed about other options and have an understandable bias in promoting the products they know and sell. Con-sider the cloud to avoid capital expendi-tures and as a tool that will help you get up and running more quickly.

Keeping these technologies in mind, develop a technology game plan for your company or firm. First figure out all the different improvements you could make. You likely will have many options, but will not be able to do everything at once. Next, figure out how you are going to get the greatest return on your investment.

Properly implemented technology pays big dividends. So what are you wait-ing for?

William C. Fleenor is a Shareholder of K2E, LLC. He will be an instructor at the Infor-mation Technology Conference (ITC), Decem-ber 12-13 at the Meydenbauer Center in Bellevue.


TECHNOLOGY TIP

tracking QuickBooks Inventory in multiple WarehousesBy K2 Enterprises

For companies requiring advanced func-tionality, inventory processing has long

been an “Achilles Heel” in QuickBooks. Some of the functions needed by many companies utilizing QuickBooks but not available in the application have included no automated option for FIFO or LIFO costing; no automated way to track inven-tory by serial number; and the inability to track inventory in multiple warehouses or locations. While QuickBooks 2011 does not resolve all of these issues, users can now track inventory across multiple warehouses by taking advantage of the Advanced Inventory add-on available in QuickBooks Enterprise Solutions 11.0.

Advanced Inventory Add-on Overview

The Advanced Inventory module is an add-on that integrates with Enterprise Solutions 11.0, and higher, and costs $699 per year. Upon activating the Advanced Inventory add-on, an Enterprise Solutions user can track inventory in multiple loca-tions, transfer inventory from one loca-tion to another, establish non-traditional locations, such as service trucks as ware-houses, and identify, at the transactional level, the warehouse affected by an inven-tory transaction.

Activating and Working with Advanced Inventory

To work with Advanced Inven-tory from within Enterprise Solutions, first, enable the Advanced Inventory preference; this preference is found by clicking Edit, Preferences, Items & Inven-tory, and Company Preferences, as shown in Figure 1.

After activating Advanced Inventory, proceed to Lists, Inventory Site List, and establish Inventory Sites for all loca-tions that will track inventory. Inventory Sites can and should include traditional warehouses, along with non-traditional inventory locations, such as, customer

consignments, mobile inventory stocks, and staging areas within a warehouse or production facility.

Upon establishing Inventory Sites, Enterprise Solutions can begin tracking inventory by location. This task is accom-plished by associating an Inventory Site with each inventory-related transaction. For instance, the invoice shown below in Figure 2 makes use of the Inventory Site feature to relieve the Main Warehouse of the products sold.

In addition to tracking inventory by site at the transactional level, users can transfer inventory between sites. To do so, choose Vendors, Inventory Activi-ties, and Transfer Inventory to open the Transfer Inventory dialog box. In the Transfer Inventory dialog box, enter details such as, the transfer date, item code, quantity transferred, and the “from” and “to” locations.

Notably, Advanced Inventory does not compute a separate average cost for

inventory by location; rather, it maintains a single average cost for each inventory item across all locations. Additionally, you cannot use Inventory Sites to track revenue, expenses, or overhead or similar items; instead, use the Class tracking fea-ture for these purposes.

SummaryThough the Advanced Inventory

add-on for QuickBooks Enterprise Solutions 11.0 does not add all of the functionality desired by some users, it does provide an inexpensive, effective, and easy-to-use approach to tracking inventory by location. Once the add-on is activated, users can set up Inventory Sites and begin tracking inventory by location almost immediately. Further, because Inventory Sites are flexible by nature, they can represent traditional warehouses, mobile warehouses, or even customer consignment locations, allowing QuickBooks-based companies to reclaim

Figure 1 - Enabling Advanced Inventory in QuickBooks Enterprise Solutions


TECHNOLOGY TIP

Figure 2 - Using an Inventory Site in a Transaction

control of one of their most valuable and important assets. If your company runs QuickBooks and needs this type of functionality, then take a close look at this option today.

For a video demonstration of this tip, please visit www.tinyurl.com/k2tips89.

K2 Enterprises provides WSCPA members with CPE courses on a variety of technology topics, including the Information Technology Conference (ITC), Dec. 12-13. Visit the CPE/Event Catalog for more infor-mation about ITC and a schedule of other technology classes.

Learn MoreQuickBooks Advanced Features, Tools, and Techniques (ADQ02)Tuesday, November 15 WSCPA, Bellevue

More QuickBooks for the Accounting Professional (COMQB04) Tuesday, December 6 WSCPA, Bellevue

Information Technology Conference (ITC)Monday-Tuesday, December 12-13 Meydenbauer Center, Bellevue For details and to register, visit www.wscpa.org/cpe/catalog.


INDUSTRy VOICE

On Fire CpeFor Industry CPAs

Internal Controls for Small Business Accounting Systems (ITCB) November 14, 2011 | WSCPA Learning Center, Bellevue

The current internal control structure of many small busi-nesses fosters an environment in which too much risk is present. This, coupled with the presence of computerized accounting software, can often lead to disastrous results for small business owners and managers. This seminar assists accountants in evaluating, developing, and imple-menting an effective internal control structure in a small business environment. This course provides accountants with the necessary insight and tools to design, implement, and monitor effective systems of internal controls for small businesses.

FASB Review for Industry (FASBI02) November 18, 2011 | DoubleTree Guest Suites Southcenter

CPAs in corporate management will benefit from this comprehensive coverage of recent FASB, AcSEC, IASB and EITF pronouncements. Gain expertise from a high-level approach to financial reporting issues backed by detailed descriptions and examples of the implementation of new standards. your training will guide you in assessing recent FASB and AICPA standards that have a major effect on all industries and provide an understanding of the latest pronouncements and exposure drafts to enable you to develop implementation strategies.

Corporate Finance Tune-Up: Putting the Right Skills in Your Analytical Toolbox (CFT) November 22, 2011 | WSCPA Learning Center, Bellevue

Do you have the right skills in your analytical toolbox? Understanding corporate finance is a skill that separates those who will become Chief Financial Officers from those who will always remain accountants. This seminar provides a refresher on corporate finance skills for those who work or aspire to work at a CFO level. Add over 20 tried and tested tools to your analytical toolkit. Explore topics that range from cash management and financial statement analysis to strategic planning and business valuations in this interactive seminar.

OnlyFinancialOfficer:SkillsforSmallerCompanyFinancial Managers (OFO) December 12, 2011 | WSCPA Learning Center, Bellevue

The title “Chief Financial Officer” is not an accurate description of what many financial managers do because the word “chief” implies that the company has more than one. This seminar covers four major topics of importance to the financial manager who must do it all. This course will give financial managers in small to medium-sized com-panies the high-level skills needed to act as a member of top management.

Financial Management: Skills for Success in the Corporate World (FM) December 13, 2011 | WSCPA Learning Center, Bellevue

Every year thousands of professionals transition out of public accounting. No matter where these aspiring CPAs go, the realization is the same. They are not fully prepared for “life after the CPA firm.” Newly transitioned employees want to make an immediate impact on their new organizations and the new organizations want them to contribute immediately. Employers and employees alike cannot take their time to let this transition evolve. They must mutually make it happen as soon as possible. This seminar will provide answers for accountants attempt-ing to make the transition to the corporate world or the people who will supervise them. Learn directly from the stories of new CPAs who have recently transitioned from public accounting.

Construction Contractors Advanced Issues (CCAI) December 15, 2011 The Conference Center at Convention Place, Seattle

Delve beyond the basics on many issues the construction industry brings to the accounting profession. Get hands-on advice on the accounting, audit and tax issues that make the construction industry a high-risk client. Be prepared to address difficult issues such as look-back calculations, mea-suring progress of construction contracts and overhead allocations. Enhance your skills today to reduce the risk of your next construction engagement.

Looking for more CPE seminars, webcasts/webinars or conferences? Learn about CPE options for CPAs working in business and industry at www.wscpa.org/CPE/catalog.


STATEMENT OF OWNERShIP, MANAGEMENT, AND CIRCULATION (REQUIRED By 39 U.S.C. 3685)

1. Publication Title: The Washington CPA 2. Publication No.: 0000-9754 3. Filing Date: 1 October 2011 4. Issue Frequency: Bi-monthly 5. No. of Issues Published Annually: 6 6. Annual Subscription Price: $12 7. Complete Mailing Address of Known Office of Publication: 902 140th Avenue NE, Bellevue, King, Washington 98005-3480 8. Complete Mailing Address of headquarters or General Business Office of Publisher: Same as #7 9. Full Names and Complete Mailing Addresses of Publisher, Editor, and Managing Editor: Publisher: Washington Society of Certified Public Accountants, Editor: Jeanette Kebede, Managing Editor: n/a, Washington Society of Certified Public Accountants, 902 140th Avenue NE, Bellevue, WA 98005-3480 10. Owner: Washington Society of Certified Public Accountants, 902 140th Avenue NE, Bellevue, WA 98005-3480 11. Known Bondholders, Mortgagees, and Other Security holders Owning or holding 1 Percent or More of Total Amount of Bonds, Mortgages, or Other Securi-ties: None 13. Publication Name: The Washington CPA 14. Issue Date for Circulation Data Below: September/October 2007 15. Extent and Nature of Circulation (Avg. No. Copies Each Issue During Preceding 12 Months, Actual No. Copies of Single Issue Published Nearest to Filing Date). a. Total No. Copies: 10,138, 10,400 b. Paid and/or Requested Circulation: 1. Paid/Requested Outside-County Mail Subscriptions Stated on Form 3541: 4914, 5007. 1. Paid In-county Subscriptions: 4861, 4969. Sales Through Dealers and Carriers, Street Vendors, Counter Sales, and Other Non-USPS Paid Distribution: n/a, n/a. 4. Other Classes Mailed Through the USPS: 25, 31 c. Total Paid and/or Requested Circulation (sum of 15b(1) and 15b(2)): 9800, 10,007 d. Free Distribution by Mail: 1. Outside-County as Stated on Form 3541, 115, 130. In-County as Stated on form 3541, 110, 158. Other Classes Mailed Through the USPS: 0, 0 e. Free Distribution Outside the Mail: 58, 65 f. Total Free Distribution: 283, 353 g. Total Distribution: 10,083, 10,360 h. Copies not Distributed: 55, 40 i. Total (Sum of 15g, 15h(1), and 15h(2)): 10,138, 10,400 Percent Paid and/or Requested Circulation: 97%, 96% 17. Signature and Title of Editor, Publisher, Business Manager, or Owner:


WAShINGTON CPA FOUNDATION

exciting time for Washington Cpa FoundationBy Michelle H. Gretsch, CPA

In 2011 the Foundation increased the average amount of scholarships to

$3,000 each, and began working on sev-eral new initiatives:

Named Scholarship InitiativeThere has been an overwhelmingly

positive response to our Named Schol-arship initiative, which allows individu-als, groups, firms, etc. to fund $3,000 scholarships and connect with scholar-ship winners. So far this year six Named Scholarships will be available to students in the upcoming scholarship season:

• Sambataro Family Foundation

Scholarship• Shimer Family Scholarship• True Blue Accounting

Scholarship• KPMG, LLP Accounting

Scholarship• Moss Adams LLP Accounting

Scholarship• Ernst & young LLP Accounting

Scholarship

Our goal is to provide 10 Named Scholarships this year…we’re more than half way there! To find out how you can have your own Named Scholarship, please visit www.wscpa.org (click WSCPA Community, WA CPA Foundation or go to www.wscpa.org/Content/Named Scholarships.aspx).

If you aren’t able to fund a scholarship on your own, you can still participate! Get a group together and pool your funds to provide a Named Scholarship, perhaps to honor or memorialize someone who has played a significant role in helping you build your career.

Interested in participating in the schol-arship award process? Contact Mark Peterson, (425) 586-1118, if you’d like to join the Scholarship Selection Com-mittee. The committee will be reviewing applications for the next round of schol-arships in March 2012.

Grant ProgramThrough this program, the Foundation

aims to award up to $5,000 in 2011 to local organizations which focus on pro-viding financial literacy education to a variety of constituents. It’s exciting to see the first applications come in! To apply for a grant, download the application form at www.wscpa.org (click WSCPA Commu-nity, WA CPA Foundation or go to www.wscpa.org/Content/files/downloads/ GrantApplication.pdf). Know of a worthy non-profit in your community that focuses on financial literacy? Please encourage them to apply for a 2012 grant…we will start accepting applications June 1, 2012.

Lights, Camera, Action!The Foundation filmed a new infor-

mational video which gives prospective donors and scholarship/grant applicants an overview of the Washington CPA Foundation. Watch for the video to premiere online and in a CPE classroom near you in November, 2011.

3rd Annual Circle ReceptionMark your calendar for the evening of

Thursday, January 19, 2012. Please join me and other Board Trustees at the Founda-tion’s 3rd Annual Circle Reception. To be invited, please make your contribu-tion of $250 or more by December 31, 2011. you will be able to mix and mingle with other committed donors and meet current and past scholarship winners. Come and hear how you’ve helped make a difference in the lives of local account-ing students!

Thank you to everyone that has graciously contributed to the Foundation this year. The Foundation Circle Donors list is growing. View the list at www.wscpa.org/Content/legacy/Circle.aspx.

Michelle H. Gretsch, CPA, is chair of the Washington CPA Foundation. You can contact her at [email protected].

Scholarship Applications Available Now at www.discovercpa.org (click Scholarships)

All contributors to the Foundation will become part of the Circle Program. Leaders Circle contributors are invited to the 3rd Annual Circle Reception.

Washington CPA Foundation Circle Program

* Invited to attend the Foundation reception, Jan 19, 2012. Leaders Circle Reception, 2011

Your contribution is tax deductible.ò

Contribute today! Visit www.wscpa.org (WSCPA Community > Support the WSCPA)

Foundation Contributor Level Contribution

Supporting Contributor $50 - $99

Senior Contributor $100 - $249

Leaders Circle* $250 - $499

Executives Circle* $500 -$999

Senior Executives Circle* $1000-$2499

Chairmans Circle* $2500+


MEMBERShIP

new member BenefitBusiness Book Summaries from The Business Source

People who read business books make more money — a lot more!

(Even in tough economic times.)According to a number of recent

studies,* business people who read at least seven business books a year earn over 2.3 times more than those who read only one book per year.

The Society has teamed up with The Business Source to offer the Business Book Summary Program — concise summaries of books you need to read. Each month, learn best practices and get powerful insights from leading-edge thinkers, industry experts and renowned business gurus.

The summaries take just 15 min-utes to read or listen to and you get two summaries monthly, so your total time investment is only 30 minutes a month!

To learn more and to order go to http://members.thebusinesssource.com/WSCPA1.htm.

WSCPA has arranged a special dis-count for The Business Source’s Busi-ness Book Summary Program — you will receive 70% off the retail price (a savings of $91) if you respond before November 9.

This is your only chance to pur-chase the Business Book Summary Program at the discounted price and The Business Source offers a 100% money back guarantee if you’re not completely satisfied.

* Sources: United States Department of Labor, Survey by Yahoo! Chief Solutions Officer Tim Sanders and Business Majors

managing shipping Charges: Get to 100 percent Cost allocation

Four UPS solutions can help ensure that you charge customers or depart-

ments the right amount for shipping – and get an extra hand with tasks.

Many accounting firms are operating with scaled-down administrative staffs. If so, a little shipping expertise can save your firm money.

Enter UPS technology tools. These tools simplify shipping, help reduce expenses, quickly capture billing informa-tion and allocate shipping costs so that your firm can more easily recover them from clients.

UPS CampusShip®, a Web-based shipping system designed for companies with distributed staff members or mul-tiple offices, but also suitable for a single location with many shippers, allows for easy cost allocation and oversight by a designated administrator. CampusShip can be set up to require that a refer-ence number (such as a client code) be assigned to each shipment.

“You can see who is shipping what, what they are shipping and how much it costs, and you don’t have to wait for a UPS invoice to get the complete picture,” says UPS marketing analyst Erika Alvarez. “you also can tap into CampusShip’s ship-ping history information to monitor and manage expenses over time.”

UPS Billing Center and UPS Billing Data help companies keep a close eye on shipping costs and process invoices more quickly. With both UPS Billing Data and UPS Billing Center, you can get invoicing information anytime. here’s the difference:

• UPS Billing Center enables you to securely view and pay invoices online.

• UPS Billing Data is a detailed electronic data feed of shipping

charges designed to integrate with third-party accounting applications.

Where would a service company be without great customer service? Quan-tum View Manage helps you stay on top of critical shipments in transit, such as documents on deadline, while controlling costs. The tool provides shipment status every step of the way, enabling you to anticipate and resolve potential problems, such as delay in transit caused by inclem-ent weather, or just quickly glance at a status page to see that all shipments are on time. Quantum View Manage also can be set to automatically inform customers of shipping events and delivery dates. That means less stress on already stretched-thin customer service resources.

The best news yet? CampusShip, bill-ing solutions and Quantum View Manage all work together, allowing for seamless management of your company’s ship-ping. With these solutions, you’ll feel like you’ve added a shipping expert to your staff to help you get closer to 100 per-cent shipping cost allocation. These four tools are available to UPS customers at no extra cost.

After all, if you’re not passing along shipping costs to customers, you’re paying for them out of your profits.

WSCPA members can save up to 30% off UPS Express Air, Ground and Inter-national shipments.

For complete details or to sign up, visit

http://savewithups.com/wscpa or call (800) 325-7000.



MEMBERShIP

IRS or Washington State Tax Problems?Experience Can Make A Difference.

IRS, Revenue and Labor & Industries Audits: Administrative and Judicial Appeals & Refund Actions; Lien & Collection Problems; Tax Planning; Commercial Litigation.

Martin Silver L.L.M. (Tax) New York University Author of Washington Taxes: Representing Taxpayers Before The Department of Revenue, (Butterworths 1992) Adjunct Professor, Golden Gate

Representing Businesses and Professionals Nationwide, Confidentiality Guaranteed.

OFFICES OF Martin Silver, P.S.Attorneys & Counselors

800 - 5th Avenue, Suite 4000 • Seattle, WA 98104 • Telephone: (206) 224-3461 • Fax (206) 224-3459

photo albumArgosy Cruise - Seattle August 10, 2011 Members’ Reception - Trivia Night

September 15, 2011 Rock Bottom Restaurant & Brewery, Bellevue


FINANCIAL LITERACy

Winding Down and Gearing UpBy Amy O’Donnell, WSCPA Financial Literacy Program Manager

The end of the year can be an enjoyable, festive time filled

with holiday celebrations and antici-pation of a new year—or it can be stressful for the same reasons. Like diets, financial restraint seems to go out the window this time of year. Reviewing your finances and preparing for taxes, or getting others in your life to do this, is bound to kill your sea-sonal sugar buzz.

Planning for the next year for CPAs and financial planners may seem like second nature. For the rest of us, it can be stressful and make us want to reach for the comfort food. While they won’t make a year-end financial review any more exciting, the follow-ing resources can make the process a little easier.

DebtThe holiday season can leave many

people with a debt hangover. The problem is compounded when some-one is already carrying a high debt load and doesn’t have a strong plan to tackle it. Getting a clear view on the amount and kind of debt that has been accumulated can be uncomfortable, but it is similar to going back on the diet—a necessary step toward finan-cial health. Spotting ways to reduce the amount of interest can help the pay down process move a little faster and websites like Bankrate.com can help consumers find a lower interest rate. Pay down calculators, like those available to the public on AICPA’S 360 Degrees of Financial Literacy, can help consumers develop a plan for reducing debt. Remember, debt affects credit scores. Consumers can learn about credit scores at www.fico.com and pull a personal credit score for a fee.

RetirementAre you planning to live to be 100?

Well, good for you! Just like eating your veggies and working out will

help in reaching this goal, financial well-being and planning are essential for living well at age 100. Encourage clients, families and friends to review their portfolios and retirement plans to see how they are measuring up. The ChoosetoSave.org Ballpark Estima-tor is a great tool to help consumers evaluate how much money they need for retirement.

TaxesIf you are working with clients on

their taxes, then you probably have a checklist prepared and ready to go. Another resource to consider shar-ing with them is www.360taxes.org. This consumer friendly AICPA website offers tips on taxes year round and the option to submit questions to a CPA.

Spending Plans and Goal Setting

Of course, this wouldn’t be an article on end of year planning with-out mentioning these two building blocks: spending plans and goal setting. you can download resources on these topics from the WSCPA website, www.wscpa.org (click Financial Liter-acy). These resources are ideal for use in one-on-one conversations or group presentations. If you don’t see what you need, please e-mail [email protected].

Amy O’Donnell can be reached at [email protected].

Premier Partners

Key Partners

Supporters Friends

South King County Chapter

SPO

NSO

RS

PUGET SOUND EVENTS

Nov 16 - Bowling Garage, Seattle (NP07)

REGISTER: www.wscpa.org/CPE/catalog (enter “NP” in search box)FEES: $20

SPONSORSThank you to the sponsors listed below.

new professionals networking events

2011

HAPPY HOURS - All members invited!

SPOKANE 2nd Tuesdays, Steam Plant Grill, 5-7 p.m.

2012BECOME A SPONSORContact Amy O’Donnell, [email protected], for sponsor levels and details.

Final event of 2011!

Members’ Reception - Trivia Night September 15, 2011 Rock Bottom Restaurant & Brewery, Bellevue

QUICK LINKS

www.bankrate.comwww.360financialliteracy.org

www.fico.comwww.choosetosave.org

www.360taxes.orgwww.wscpa.org

(click Financial Literacy)


CPE Digest

SATURDAY & EVENING WEBCASTS

Need more flexibility for meeting your CPE requirements?


to help you meet your continuing professional education needs.

Includes CPE in Ethics courses!

Learn more at www.wscpa.org/cpe/catalog - enter keyword “SWEB.”

12 seminars, each worth 4 CPE credits

Pick four courses from a lineup of 12 four-hour CPE programs!

Lunch is included.

Learn more at www.wscpa.org/CPE/catalog (enter “CL4”)

December 15-16The Conference Center at Convention Place, Seattle

December 15-16The Conference Center at Convention Place, SeattleThursday, December 15 Advanced Issues in Compilation, Review & Accounting Services Accounting and Auditing UpdateFinancial Forecasting: Planning for SuccessIndividual Income Tax Update and more!

Friday, December 16Analyzing Costs, Productivity and Efficiency Revenue & Cash Receipts: Common Frauds & Internal ControlsThe CPA’s Role in Buying/Selling a BusinessForensic Accounting: Uncovering Schemes and Scams and more!

You pick!Cluster CPE

AICPA’s Annual Tax Update: Individuals and Sole Proprietors November 30 Seattle TSUIThe Best Individual Income Tax Update Course By Surgent McCoy December 5 Olympia BITU01The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent McCoy

December 6 Bellevue BCPE01

AICPA’s Annual Tax Update: Corporations and Pass-Through Entities December 12 Seattle TSUCyear-End Business Update, Planning Strategies and Compliance Review December 12 Tacoma YEBUIndividual Update and Tax Season Tune-Up by Larry Stein December 13 Bellevue IUTSFederal Tax Update - Individuals (Form 1040) December 21 Southcenter

(Tukwila)FTUI03

Andy Biebl’s Tax Advisor’s Update January 16 Spokane BTAU01January 17 Bellevue BTAU02

Are you ready for tax season? Whether you need to brush up on tax changes affecting individual or corporate clients, the WSCPA has a tax update seminar that will get you prepared for tax season. Each seminar listed below qualifies for 8 technical CPE credits. Find more tax courses (and webcasts) in the course list-ing on page 28 or go to www.wscpa.org/cpe/catalog (enter “tax” in the keyword search box). Register today!

TAx UPDATE DATE CITy CODE

Need a Tax Update?


CONFERENCESRegister at www.wscpa.org or page 37

CPE Digest


Pac i f i c Tax INSTITUTE

new!

November 7-9 | 8:00 am - 4:30 pm Bell Harbor Int’l Conference Center, Seattle

The Pacific Tax Institute, a new conference designed for experienced tax professionals, will explore the many changes in federal tax. At this premier conference, recog-nized tax experts will explain everything you need to know about the following topics:

Gen

eral

Ses

sion

s:

• Tax Credits and Strate-gies: Opportunities for you and your Clients

• Partnership Debt For-giveness

• Passive Activity Rules• Income Taxation of

Trusts• Estate Planning in a

Low Interest Rate Environment

• Economic Substance• Lifetime and Estate

Planning Strategies with IRAs and Retire-ment Plans

• An In-depth Look at the FBAR

SPONSORS

Register for PTI at www.pacifictaxinstitute.com

Supporting Sponsor

• It’s not your Father’s Tax Practice … Risk & Regulation in Modern Tax Practice

• Nexus, Schmexus: how I Learned to Stop Worrying and Love Paying State Taxes

• Cases and Rulings Update• Practical Tips and Tools to Navigate health Care Reform• Cases and Rulings Update• Accountants Liability: how to Protect your Firm and

Yourself from Legal Liability• What’s New in handling Controversies with the IRS

Con

curr

ent

Sess

ions

:

All Days One Day Nov 7, 8, 9 Nov 7 or 8

WSCPA Member Fee $775 $380

Standard Fee $850 $455

Guest Registration Fee $79

20 Technical CPE credits17.25 CLE credits

CONFERENCESFall 2011

Register for CIC at www.wscpa.org/conferences

November 10-11 | 8:00 am - 4:30 pmBell Harbor Int’l Conference Center, Seattle, WA

The Pacific Northwest Construction Industry Conference, co-sponsored by the CFMA, will bring you up to speed on recent trends and provide essential guidance on hot topics affecting construction accounting and financial management.

• Accounting Update Applicable to the Construction Industry (Including FASB Revenue Recognition and Leases Projects)

• Tax Update Applicable to the Construction, homebuilding, and Real Estate Development Industries

• IFRS Convergence and Implications on Construction Industry• New Day, New Strategy: Repositioning After the

Great Recession• Social Media: how Are you Capitalizing on the

Communication Revolution? (non-tech credit)• Fraud in the Construction Industry• Panel: Surety Credit During Tough Economic Times• E-mail Organizing: Manage your E-mail So It Doesn’t Manage

You (non-tech credit)

Plus concurrent sessions including: • A-1 hot State and Local Tax Issues for Construction/Real Estate• A-2 Puget Sound Economic Outlook • B-1 Federal Payment Rules: Cost Allowability and Prompt Payment• B-2 Cloud Computing: The Promise and the Pitfalls for

Contractors• C-1 Who Will Run your Business When you’re Gone?

Developing Emerging Managers to Run your Company• C-2 How to Deal with Your Banker• D-1 Marketing Your Construction Niche Practice• D-2 Roadmap for Integrating Operations and Accounting

16 CPE credits (includes up to 2 non-technical)WSCPA & CFMA Member Fee $525Standard Fee $600

CONFERENCE DETAILSCO-SPONSOR SPONSORS

Pac i f i c NW Constr uct ion IndustryCONFERENCENeed a

Tax Update?


Register at www.wscpa.org or page 37CONFERENCES

CONFERENCESFall 2011

Not-For-Prof i t CONFERENCE

November 17-18 | 8:00 am - 4:30 pmBell Harbor Int’l Conference Center, Seattle, WA

Are your approaches to the unique challenges facing not-for-profit organizations set on auto pilot? Be energized and get informed about trends and hot issues you need to know to be prepared for the current climate and its recent changes. Attend the Not-For-Profit Conference!

• FASB Update• Nonprofit Operating Reserves: Rationale and Policy

Development Guidelines• Jurassic Parliament: Running Great Meetings

Using Robert’s Rules (non-tech credit)• Panel: Sharing Resources, Outsourcing and

Strategic Partnerships• 2011 Federal Tax Update• More than a Name: how a Communications Nonprofit Learned

to Communicate• Time Management: Techniques to Prevent your Time from

Managing You (non-tech credit)

And numerous concurrent sessions, including these topics: FASB hot Topics, Psychological Manipulation to Cover Fraud, NFP Financial Analyt-ics, hot State and Local Tax Issues for Nonprofits, how to Convince your Bank to Loan Money to your Organization, Development Metrics: Bridging the Finance Fundraising Conversation Effectively, Responding to health Care Reform, Genera-tional Work Styles and Differences, Overview of Risk Management for Non-Profit Organizations, Registration Requirements with the Washington Secretary of State: The Basics & Beyond, Roadmap to Understanding Nonprofit Financial Statements, and Panel: A-133 Challenging Compliance Areas.

16 CPE credits (includes up to 4 non-technical)WSCPA Member Fee $400Standard Fee $475

Webcast also available (WEBNFPC)

Register for NFPC at www.wscpa.org/conferences

SPONSORS

Fraud CONFERENCE

December 2 | 8:00 am - 4:20 pmMeydenbauer Center, Bellevue, WA

Forget about the theories. The Fraud Conference will share real life fraud case studies and give you the facts you need to know to better understand how to detect and prevent fraudu-lent activity. Whether you work in public accounting, industry or government, you will gain an understanding of how recent fraud cases unfolded and were discovered.

• Joseph R. Dervaes, CFE, ACFE Fellow, CIA, President, Pacific Northwest Chapter/ACFE

• The honorable Brian Sonntag, CGFM, Washington State Auditor• Jim Brittain, CPA, Director of Special Investigations, Washington

State Auditor’s Office• Robert Kondrat, JD, Washington State Department of Financial

Institutions• Mitch Barker, Director, Special Investigations Unit, Washington

State Office of the Insurance Commissioner

• Understanding Embezzlement in the Workplace: Stories from a Fraud Examiner’s Career

• Credit and Debit Card Skimming• The State Auditor’s Office Mission and Fraud Program• Cases from the State Auditor’s Office Fraud Program• Getting to the Truth: A Securities Fraud Case Study,

Part 1 - The Scheme and Part 2 - The Path from Investigation to Sentencing

• The Insurance Commissioner’s Office Insurance Fraud Program: An Introduction

• Insurance Fraud Case Study: Investigating, Prosecuting and Sentencing Offenders

8 CPE creditsWSCPA Member Fee $225Standard Fee $300

Register for FDC at www.wscpa.org/conferences

Speakers:

General Sessions:

CO-SPONSOR

Pacific Northwest Chapter


Register at www.wscpa.org or page 35 CPE DIGEST

In for mat ion Tec hnology CONFERENCE

December 12-13 | 8:00 am - 4:00 pmMeydenbauer Center, Bellevue, WA

how do you keep up with the latest technology? The Informa-tion Technology Conference is filled with 16 hours of fast-paced presentations designed to maximize your time and help you get a handle on the latest technology trends. Walk away with helpful tips, advanced techniques and proven tools to help you keep up with the ever-increasing pace of changes in com-puter technology. All sessions feature high quality, full-color computer projection systems for clear viewing. If you are a CPA in public practice or industry who needs to take better advantage of technology to improve efficiency and effective-ness, register today for this conference!

• Tech Update• Cloud Computing• Consuming Content on Tablets, SmartPhones and Netbooks• Outlook - The Killer App in Office 2010

• A-1 Excel Macros - Easier Than You Think• A-2 Windows 7 Tips and Tricks• A-3 Accounting Choices• B-1 Excel Reporting - Tools,Techniques and Best Practices• B-2 CPA Firm Tech Update• B-3 Paperless Office 2.0• C-1 Excel’s Three Tables• C-2 Security Update for Accountants• C-3 OneNote• D-1 Office 365• D-2 Organizing your Life - Tools and Techniques to Save

You Time• D-3 QuickBooks Reporting with Excel

16 CPE creditsWSCPA Member Fee $550Standard Fee $630

Register for ITC at www.wscpa.org/conferences

General Sessions:

Concurrent Sessions:

• Subscriptions start at only $189 (+tax) for dozens of streaming video or text-based CPE courses

• Earn Ê to Î CPE credits for each course

• Choose from four subscription options

WA Pros online annual self-study subscriptions provide unlimited access to text-based and streaming video CPE at unbeatable prices.

These CPE packages will keep you up to date on ever-evolving rules, regulations and trends affecting public accounting, business, govern-ment or NFPs.

Order WA Pros today at www.wscpa.org/selfstudy!

Self-Study CPE Subscriptions

Unlimited Cpe. Unmatched value. Designed for CPAs...

S e l f x S t u d y


Fees

Date CPE Credits

Course Code WSCPA Member Fee

Non- MemberFee

AICPA Member Discount

Facility Subject

# Type

For more details, search by code at www.wscpa.org/cpe

EDUCATION AND EVENTS Register at www.wscpa.org/CPE/catalog or page 37

ç New | non-tech credits | E Ethics credits | Conference | Y Yellow Book | C CFP | l Chapter event | Networking Event | S Season Ticket and Coupons N/A

Fees

Date CPE Credits


Non- MemberFee


Facility Subject

# Type


EVENTS BY LOCATION WSCPA education and events scheduled for Nov-Dec, 2011 are listed below, chronologically by location. If you are looking for a program in another location, it may be scheduled for later in the year. Using the online CPE/Event Catalog at www.wscpa.org/CPE/catalog, you can search by location.

2011-2012 EVENT SCHEDULE To view the complete schedule of events through May 2012, refer to the CPE/Event Catalog at www.wscpa.org or the Fall issue of the 2011-2012 Washington Professional Education Catalog. To request a copy of the catalog, call (800) 272-8273 (toll-free in Washington) or e-mail [email protected].

LEARN MORE To view complete course details, please visit the CPE/ Event Catalog at www.wscpa.org/CPE/catalog.

SUBJECTS The main subject area is listed for each program.

A&A

CS

EB

PFP

Ethics

GNP

MG

PD

SK

TAx

TEC

NEED HELP finding a seminar or webcast? Call (800) 272-8273 or (425) 644-4800. Ø

Accounting and AuditingConsulting ServicesEmployee BenefitsEstate/Financial PlanningEthicsGovernment / NFPManagementPersonal DevelopmentSpecialized KnowledgeTaxationTechnology

Bellevue

Nov 1 8 Advanced Real Estate Accounting, Auditing & Taxation, 8AM-4PM ARE 275 350 -30 WSCPA A&A

ç Nov 1 8 49 Tax-Cutting Moves for Individuals, 8AM-4PM FNTC02 275 350 -30 WSCPA Tax

Nov 2-3 16 AICPA’s Annual Accounting and Auditing Workshop, 8AM-4PM AAUW 475 590 -60 WSCPA A&A

Nov 2 8 C What you Need to Do Now in Estate Planning Under New Tax Law, 8AM-4PM NLEP 285 360 WSCPA Tax

Nov 3 8 Small Business Accounting and Auditing Update, 8AM-4PM SBAA02 275 350 -30 WSCPA A&A

Nov 4 8 Introduction to QuickBooks for the Accounting Professional, 8AM-4PM COMQB03 240 315 WSCPA Tec

Nov 4 8 Washington State Community Property and Estate Tax Law Update, 8AM-4PM WKCP02 275 350 WSCPA Tax

Nov 7 8 Construction Contractors: Accounting, Auditing and Tax, 8AM-4PM CAAT01 275 350 -30 WSCPA A&A

Nov 7-9 24 AICPA/AhI Staff Training Semi-Senior, 8AM-4PM STP2A 665 780 WSCPA A&A

Nov 8 8 Y Advanced Auditing of hUD-Assisted Projects, 8AM-4PM EOAHUD 275 350 -30 WSCPA GNP

Nov 8 2.5 Financial Literacy and Presentation Skills, 9-11:30AM CTVFL05 0 0 WSCPA SK

Nov 9 8 Advanced Concepts in Estate Planning, 8AM-4PM ACEP 285 360 WSCPA Tax

Nov 10 8 C Fiduciary Income Tax Returns - Form 1041 Workshop, 8AM-4PM 1041 285 360 WSCPA Tax

Nov 10-11 16 IFRS Essentials with GAAP Comparison: Building a Solid Foundation, 8AM-4PM IFRS 475 590 -60 WSCPA A&A

Nov 11 8 The Complete Guide to the Preparation of Form 1041, 8AM-4PM CG1041 275 350 Meydenbauer Center Tax

Nov 11 8 Y Governmental & Nonprofit Annual Update, 8AM-4PM GNAU02 275 350 -30 WSCPA GNP

Nov 14 8 Internal Controls for Small Business Accounting Systems, 8AM-4PM ITCB 275 350 WSCPA A&A

ç Nov 14 8 Websites, Software, Tax Quality Control, Engagement, 8AM-4PM WSTQ 275 350 WSCPA Tax

Nov 15 8 QuickBooks Advanced Features, Tools, and Techniques, 8AM-4PM ADQ02 275 350 WSCPA Tec

Nov 15 4 E Washington CPA Ethics and New Developments (WA State Requirement), 8AM-11:30AM

CENRW409 180 215 Meydenbauer Center Ethics

ç Nov 15 8 your 2011 Update on Estate Planning, health Care Reform, Eldercare, and Long-Term Care Planning, 8AM-4PM

UEPE 275 350 WSCPA Tax

Nov 16 8 Excel Tips, Tricks and Techniques for Accountants, 8AM-4PM ExL 275 350 WSCPA Tec

Nov 16-18 24 AICPA/AhI Staff Training Beginning In-Charge, 8AM-4PM STP3A 665 780 WSCPA A&A

Nov 17 8 AICPA’s Annual Update for Controllers, 8AM-4PM SKSB01 275 350 -30 WSCPA A&A

Nov 17 1.5 S l

Federal Tax Update, 7:15-9AM CHBA03 30 35 Red Lion Bellevue Inn Tax

Nov 18 8 Strategic Planning: A Simplified and Workable Approach for Private Companies, 8AM-4PM

SPPC 275 350 -30 Meydenbauer Center MG

Nov 21 8 Compilation and Review Standards Update and Review by Walter haig, 8AM-4PM CRUR05 305 380 WSCPA A&A

Nov 21 8 Taxation Essentials of LLCs, LLPs, LPs and Other Partnerships, 8AM-4PM TLLLO02 275 350 -30 WSCPA Tax


Fees

Date CPE Credits


Non- MemberFee


Facility Subject

# Type


Register at www.wscpa.org/CPE/catalog or page 37 EDUCATION AND EVENTS


Bellevue

Nov 1 8 Advanced Real Estate Accounting, Auditing & Taxation, 8AM-4PM ARE 275 350 -30 WSCPA A&A

ç Nov 1 8 49 Tax-Cutting Moves for Individuals, 8AM-4PM FNTC02 275 350 -30 WSCPA Tax

Nov 2-3 16 AICPA’s Annual Accounting and Auditing Workshop, 8AM-4PM AAUW 475 590 -60 WSCPA A&A

Nov 2 8 C What you Need to Do Now in Estate Planning Under New Tax Law, 8AM-4PM NLEP 285 360 WSCPA Tax

Nov 3 8 Small Business Accounting and Auditing Update, 8AM-4PM SBAA02 275 350 -30 WSCPA A&A

Nov 4 8 Introduction to QuickBooks for the Accounting Professional, 8AM-4PM COMQB03 240 315 WSCPA Tec

Nov 4 8 Washington State Community Property and Estate Tax Law Update, 8AM-4PM WKCP02 275 350 WSCPA Tax

Nov 7 8 Construction Contractors: Accounting, Auditing and Tax, 8AM-4PM CAAT01 275 350 -30 WSCPA A&A

Nov 7-9 24 AICPA/AhI Staff Training Semi-Senior, 8AM-4PM STP2A 665 780 WSCPA A&A

Nov 8 8 Y Advanced Auditing of hUD-Assisted Projects, 8AM-4PM EOAHUD 275 350 -30 WSCPA GNP

Nov 8 2.5 Financial Literacy and Presentation Skills, 9-11:30AM CTVFL05 0 0 WSCPA SK

Nov 9 8 Advanced Concepts in Estate Planning, 8AM-4PM ACEP 285 360 WSCPA Tax

Nov 10 8 C Fiduciary Income Tax Returns - Form 1041 Workshop, 8AM-4PM 1041 285 360 WSCPA Tax

Nov 10-11 16 IFRS Essentials with GAAP Comparison: Building a Solid Foundation, 8AM-4PM IFRS 475 590 -60 WSCPA A&A

Nov 11 8 The Complete Guide to the Preparation of Form 1041, 8AM-4PM CG1041 275 350 Meydenbauer Center Tax

Nov 11 8 Y Governmental & Nonprofit Annual Update, 8AM-4PM GNAU02 275 350 -30 WSCPA GNP

Nov 14 8 Internal Controls for Small Business Accounting Systems, 8AM-4PM ITCB 275 350 WSCPA A&A

ç Nov 14 8 Websites, Software, Tax Quality Control, Engagement, 8AM-4PM WSTQ 275 350 WSCPA Tax

Nov 15 8 QuickBooks Advanced Features, Tools, and Techniques, 8AM-4PM ADQ02 275 350 WSCPA Tec


CENRW409 180 215 Meydenbauer Center Ethics

ç Nov 15 8 your 2011 Update on Estate Planning, health Care Reform, Eldercare, and Long-Term Care Planning, 8AM-4PM

UEPE 275 350 WSCPA Tax

Nov 16 8 Excel Tips, Tricks and Techniques for Accountants, 8AM-4PM ExL 275 350 WSCPA Tec

Nov 16-18 24 AICPA/AhI Staff Training Beginning In-Charge, 8AM-4PM STP3A 665 780 WSCPA A&A

Nov 17 8 AICPA’s Annual Update for Controllers, 8AM-4PM SKSB01 275 350 -30 WSCPA A&A

Nov 17 1.5 S l

Federal Tax Update, 7:15-9AM CHBA03 30 35 Red Lion Bellevue Inn Tax

Nov 18 8 Strategic Planning: A Simplified and Workable Approach for Private Companies, 8AM-4PM

SPPC 275 350 -30 Meydenbauer Center MG

Nov 21 8 Compilation and Review Standards Update and Review by Walter haig, 8AM-4PM CRUR05 305 380 WSCPA A&A

Nov 21 8 Taxation Essentials of LLCs, LLPs, LPs and Other Partnerships, 8AM-4PM TLLLO02 275 350 -30 WSCPA Tax

Nov 22 8 Auditing Standards Update and Review by Walter haig, 8AM-4PM AUUR01 305 380 WSCPA A&A

Nov 22 8 Corporate Finance Tune-Up: Putting the Right Skills in your Analytical Toolbox, 8AM-4PM

CFT 275 350 WSCPA A&A

ç Nov 28 8 2011 Business Law Update, 8AM-4PM BLU 275 350 WSCPA MG

ç Nov 28 8 Passive Activity Losses A-Z, 8AM-4PM PAL 275 350 WSCPA Tax

Nov 29 8 Advanced FASB Review and Update: Tackling the Tougher GAAP Issues, 8AM-4PM AFASB 275 350 -30 WSCPA A&A

Nov 29 8 Basis/Distributions for Pass-Through Entities: An IRS hot Spot, 8AM-4PM BDPTE02 275 350 -30 WSCPA Tax

ç Nov 29 4 Mysterious Interest & Original Issue Discount Rules, 8AM-11:30AM MIO401 180 215 Meydenbauer Center Tax

ç Nov 29 4 Unraveling the At Risk Rules, 12:30PM-4PM UAR401 180 215 Meydenbauer Center Tax

ç Nov 30 8 Applying the Audit Risk Assessment Standards: A Course for Newer Auditors, 8AM-4PM

RANA 275 350 -30 WSCPA A&A

Nov 30 8 C S Corporation Practitioner’s Workshop: A Case Studies Approach, 8AM-4PM SWRK 285 360 WSCPA Tax

Dec 1-2 16 AICPA’s 1040 Tax Return Workshop by Sid Kess, 8AM-4PM IITW 475 590 -60 WSCPA Tax

Dec 1 8 IFRS Update and Review of Complex Topics, 8AM-4PM IUP 275 350 -30 WSCPA A&A

Dec 2 8 AICPA’s Annual Business Law Update, 8AM-4PM ABLU 275 350 -30 WSCPA MG

Dec 2 8 Fraud Conference, 8AM-4:30PM FDC 225 300 Meydenbauer Center SK

Dec 5 8 Excel Pivot Tables, 8AM-4PM COMEx07 240 315 WSCPA Tec

Dec 5 8 Y Nonprofit Auditing and Accounting Update, 8AM-4PM NAU 275 350 -30 WSCPA GNP

Dec 6 8 The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent McCoy, 8AM-4PM

BCPE01 285 360 WSCPA Tax

Dec 6 8 More QuickBooks for the Accounting Professional, 8AM-4PM COMQB04 240 315 WSCPA Tec

Dec 7-9 24 AICPA/AhI Staff Training Supervisory, 8AM-4PM STP4A 665 780 WSCPA MG

Dec 7 8 AICPA’s Annual Update: Top 12 Audit Issues Facing CPAs, 8AM-4PM TTAU 275 350 -30 WSCPA A&A

Dec 7 4 What Board Treasurers Need to Know, 8AM-11:30AM WBTN402 110 110 Meydenbauer Center SK

Dec 8 8 Internal Control Essentials for Financial Managers, Accountants, and Auditors, 8AM-4PM

ICDAD03 275 350 -30 WSCPA A&A

Dec 9 8 Auditing for Internal Fraud, 8AM-4PM FEAIF 275 350 -30 WSCPA A&A

Dec 12 8 Only Financial Officer: Skills for Smaller Company Financial Managers, 8AM-4PM OFO 275 350 WSCPA A&A

Dec 12 8 Loscalzo’s Tips on how to Review Documentation Effectively, 8AM-4PM WPR 275 350 WSCPA A&A

Dec 12-13 16 Information Technology Conference, 8AM-4PM ITC 550 630 Meydenbauer Center Tec

Dec 13 8 Financial Management: Skills for Success in the Corporate World, 8AM-4PM FM 275 350 WSCPA MG

ç Dec 13 8 Individual Update and Tax Season Tune-Up by Larry Stein, 8AM-4PM IUTS 275 350 WSCPA Tax

Dec 14 8 Loscalzo’s Disclosure: The Key to Financial Statements, 8AM-4PM DKFS 275 350 WSCPA A&A

ç Dec 14 8 The 411 on Form 1041 for Trusts/Estates and Form 1040 for Decedents, heirs, and Beneficiaries, 8AM-4PM

FITW 275 350 WSCPA Tax

Dec 15-16 16 Accounting and Reporting Standards Annual Update and Review by Walter haig, 8AM-4PM

ARSUR03 525 640 WSCPA A&A

Dec 15 1.5 S

l

GAAP Update, IFRS Update, and CPA Profession Issues, 7:15-9AM CHBA02 30 35 Red Lion Bellevue Inn A&A

Dec 19 4 E Washington CPA Ethics and New Developments (WA State Requirement), 8AM-11:30AM

CENRW414 180 215 WSCPA Ethics

Dec 20 8 Forensics and Financial Fraud: Real-World Issues & Answers, 8AM-4PM FFF01 275 350 -30 WSCPA A&A

Dec 20 8 Tax Update for Pass-Through Entities: S Corporations, Partnerships and LLCs, 8AM-4PM

TUPTE 275 350 -30 WSCPA Tax

Dec 21 8 Employee Benefit and Retirement Planning - Life, health and Other Benefit Tools, 8AM-4PM

EBLH 275 350 WSCPA Tax

Dec 22 8 The Best Estate and Financial Planning Topics of 2011, 8AM-4PM BEST02 275 350 WSCPA Tax

Dec 27 8 GAAP Update and Review for Small and Medium-Sized Entities (SMEs) by Walter Haig, 8AM-4PM

GURSME05 305 380 WSCPA A&A

Dec 28 8 Compilation and Review Standards Update and Review by Walter haig, 8AM-4PM CRUR06 305 380 WSCPA A&A

Dec 29 8 Advanced Technical Tax Forms Training - LLCs, S Corporations and Partnerships, 8AM-4PM

ATFB 285 360 WSCPA Tax

Dec 30 8 Advanced Technical Tax Forms Training - Form 1040 Issues, 8AM-4PM ATFI 285 360 WSCPA Tax


Fees

Date CPE Credits


Non- MemberFee


Facility Subject

# Type




Bellingham


CENRW404 180 215 Lakeway Inn & Conf Ctr Ethics

Nov 9 8 LLC and Partnership Taxation: Beyond the Basics, 8AM-4PM NBLLC 275 350 -30 Lakeway Inn & Conf Ctr Tax

Bremerton

Dec 1 4 E CPE in Ethics: A Requirement in Washington State, 8AM-11:30AM CENRW410 180 215 Kitsap Conference Center at Bremerton harborside

Ethics

Everett

Nov 1 8 C Federal Estate and Gift Tax Returns - Forms 706 and 709 Workshop, 8AM-4PM GIFT 285 360 Edward hansen Conf Ctr Tax

Nov 2 8 Small Business Accounting and Auditing Update, 8AM-4PM SBAA01 275 350 -30 Edward hansen Conf Ctr A&A

Nov 14 8 Washington B & O and Sales Tax, 8AM-4PM WSTx04 275 350 Edward hansen Conf Ctr Tax

Nov 16 8 Surgent McCoy’s handbook for Mastering Basis, Distributions, and Loss Limitation Issues of S Corporations, LLCs, and Partnerships, 8AM-4PM

HMBI 285 360 Edward hansen Conf Ctr Tax

Nov 17 8 Fair Value Accounting: A Critical New Skill for All CPAs, 8AM-4PM FVA 275 350 -30 Edward hansen Conf Ctr A&A

ç Nov 29 8 C Advanced Tax Structures: Using Tiered Partnerships, Multiple Corporations, Series LLCs, and Disregarded Entities, 8AM-4PM

ADTS 285 360 Edward hansen Conf Ctr Tax

Dec 6 4 E CPE in Ethics: A Requirement in Washington State, 8AM-11:30AM CENRW412 180 215 Edward hansen Conf Ctr Ethics

Dec 9 8 Advanced Tax Strategies for LLC & Partnership Transactions, 8AM-4PM APLPT02 275 350 -30 Edward hansen Conf Ctr Tax

Dec 13 8 C Surgent McCoy’s Advanced Critical Tax Issues for S Corporations, 8AM-4PM ACTS 285 360 Edward hansen Conf Ctr Tax

Kennewick

Nov 1 8 Annual Update for Accountants and Auditors, 8AM-4PM AUAA04 275 350 -30 hilton Garden Inn Tri-Cities Kennewick

A&A

Nov 3 8 Federal Tax Update - Individuals (Form 1040), 8AM-4PM FTUI01 275 350 Three Rivers Conv Ctr Tax

Nov 4 8 Federal Tax Update - C & S Corporations, Partnerships & LLCs (Forms 1120, 1120S & 1065), 8AM-4PM

FTUB01 275 350 Three Rivers Conv Ctr Tax

Nov 9 4 E CPE in Ethics: A Requirement in Washington State, 8AM-11:30AM CENRW408 180 215 hilton Garden Inn Tri-Cities Kennewick

Ethics

Kirkland

Nov 16 2 S

l

Will U.S. GAAP Survive? An IFRS Update, 7-9AM ChSV04 25 25 Marriott Courtyard - Totem Lake

A&A

Lynnwood

Nov 17 8 Federal Tax Update - Individuals (Form 1040), 8AM-4PM FTUI02 275 350 Lynnwood Conv Ctr Tax

Nov 18 8 Federal Tax Update - C & S Corporations, Partnerships & LLCs (Forms 1120, 1120S & 1065), 8AM-4PM

FTUB02 275 350 Lynnwood Conv Ctr Tax

ç Nov 29 8 Investing Fundamentals for Individuals, 8AM-4PM IFFI 275 350 Lynnwood Conv Ctr CS

Dec 14 8 Pass Through Entities: Advanced Tax Issues, 8AM-4PM PTEA 275 350 Lynnwood Conv Ctr Tax

Dec 15 8 Family Limited Partnerships, 8AM-4PM FLP 275 350 Lynnwood Conv Ctr Tax

Dec 16 8 Debt Related Tax Issues: Foreclosure, Short Sales and Cancellation of Debt, 8AM-4PM

DRTI 275 350 Lynnwood Conv Ctr Tax

Olympia

Nov 2 1

Sl

Choke Point: Global Growth vs. Limited Energy, 12PM-1PM CHOM08 25 25 Indian Summer Golf SK

Nov 7 8 C Social Security, Medicare, and Prescription Drug Retirement Benefits: What Every Boomer Needs to Know, 8AM-4PM

SSRB 285 360 Indian Summer Golf Tax

Nov 8 8 AICPA’s Hottest Tax Topics for 2010, 8AM-4PM HOT02 275 350 -30 Indian Summer Golf Tax

Nov 10 8 The Best Estate and Financial Planning Topics of 2011, 8AM-4PM BEST01 275 350 Red Lion Olympia Tax

ç Nov 14 8 Strategies and Tactics in the New War Against higher Individual Taxes, 8AM-4PM IWAR02 285 360 Red Lion Olympia Tax

Dec 5 8 C The Best Individual Income Tax Update Course By Surgent McCoy, 8AM-4PM BITU01 285 360 Indian Summer Golf Tax

Dec 6 8 Washington B & O and Sales Tax, 8AM-4PM WSTx06 275 350 Red Lion Olympia Tax

Dec 7 4 E Washington CPA Ethics and New Developments (WA State Requirement), 8AM-11:30AM

CENRW413 180 215 Red Lion Olympia Ethics

Dec 7 1 S

l

Foreign Banks and Financial Accounts, 12-1PM CHOM03 25 25 Indian Summer Golf SK


Fees

Date CPE Credits


Non- MemberFee


Facility Subject

# Type




Dec 12 8 Surgent McCoy’s Advanced Critical Tax Issues for Limited Liability Companies and Partnerships, 8AM-4PM

ACTL 285 360 Indian Summer Golf Tax

Dec 14 8 Real Estate Accounting and Financial Reporting: Tackling the Complexities, 8AM-4PM

REFR 275 350 -30 Red Lion Olympia A&A

Dec 19 8 Multistate Income Tax: Simplifying the Complexities, 8AM-4PM MIT 275 350 -30 Indian Summer Golf Tax

Seattle

Nov 4 8 Audit Work Papers: Documenting and Reviewing Field Work, 8AM-4PM ATDR 275 350 -30 Conf Ctr - at Conv Place A&A

ç Nov 7-9 20 S Pacific Tax Institute, 8AM-4:30PM PTI 775 850 Bell Harbor Intl Conf Ctr Tax

ç Nov 7 8 S Pacific Tax Institute-11/7/11 only, 8AM-4:30PM PTI2 380 455 Bell Harbor Intl Conf Ctr Tax

ç Nov 8 8 Advanced Selected Issues for Trusts, Estates, and Their Beneficiaries, 8AM-4PM ITEB 285 360 Conf Ctr - at Conv Place Tax

ç Nov 8 8 S Pacific Tax Institute-11/8/11 only, 8AM-4:30PM PTI3 380 455 Bell Harbor Intl Conf Ctr Tax

Nov 9 8 Y Studies on Single Audit and yellow Book Deficiencies, 8AM-4PM SAyB 275 350 -30 Conf Ctr - at Conv Place GNP

Nov 10-11 16 Pacific NW Construction Industry Conference, 8AM-4:30PM (up to 3 non-technical credits)

CIC 600 600 Bell Harbor Intl Conf Ctr SK

Nov 15 2 S

l

Ins and Outs for Federal Tax Issues in 2011/Washington State Tax Update, 7:30-9:30AM

ChSE04 35 35 Women’s University Club of Seattle

Tax

Nov 16 S Bowling - New Professionals Networking Event, 6PM-9PM NP07 20 20 The Garage PD

Nov 17-18 16 Y Not-for-Profit Conference, 8AM-4:30PM (up to 3 non-technical credits) NFPC 475 475 Bell Harbor Intl Conf Ctr A&A

Nov 21 8 The Coming IFRS Conversion: Preparing for the Ultimate GAAP Make Over, 8AM-4PM

IFRSG 275 350 Conf Ctr - at Conv Place A&A

Nov 22 8 Advanced Tax Strategies for S Corporations, 8AM-4PM ADVSC 275 350 -30 Conf Ctr - at Conv Place Tax

Nov 30 8 AICPA’s Annual Tax Update: Individuals and Sole Proprietors, 8AM-4PM TSUI 275 350 -30 Conf Ctr - at Conv Place Tax

Dec 5 4 E CPE in Ethics: A Requirement in Washington State, 8AM-11:30AM CENRW411 180 215 Conf Ctr - at Conv Place Ethics

Dec 6 8 Compilation and Review Engagement Essentials, 8AM-4PM ICRE02 275 350 -30 Conf Ctr - at Conv Place A&A

Dec 12 8 AICPA’s Annual Tax Update: Corporations and Pass-Through Entities, 8AM-4PM TSUC 275 350 -30 Conf Ctr - at Conv Place Tax

Dec 13 8 International Taxation: To and From the United States, 8AM-4PM ITTF 275 350 -30 Conf Ctr - at Conv Place Tax

Dec 15 8 Construction Contractors Advanced Issues, 8AM-4PM CCAI 275 350 -30 Conf Ctr - at Conv Place SK

Dec 15 4 Accounting and Auditing Update, 8AM-11:30AM CL4AUAA 145 180 Conf Ctr - at Conv Place A&A

Dec 15 4 Advanced Issues in Compilation, Review and Accounting Services, 12:30PM-4PM CL4CRA 145 180 Conf Ctr - at Conv Place A&A

Dec 15 4 Financial Forecasting: Planning for Success, 12:30PM-4PM CL4FFMD 145 180 Conf Ctr - at Conv Place MG

Dec 15 4 Estates and Trusts: Mastering Complex Income Tax Issues, 12:30PM-4PM CL4ITET 145 180 Conf Ctr - at Conv Place Tax

Dec 15 4 Doing More with Less: Lean Accounting and Management, 8AM-11:30AM CL4LAMA 145 180 Conf Ctr - at Conv Place MG

Dec 15 4 Individual Income Tax Update, 8AM-11:30AM CL4TSUI 145 180 Conf Ctr - at Conv Place Tax

Dec 16 4 The CPA’s Role in Buying or Selling a Business, 8AM-11:30AM CL4BASB 145 180 Conf Ctr - at Conv Place Tax

Dec 16 4 Forensic Accounting: Uncovering Schemes and Scams, 8AM-11:30AM CL4FAFR 145 180 Conf Ctr - at Conv Place A&A

Dec 16 4 Analyzing Costs, Productivity and Efficiency: Three Ways to Boost your Bottom Line, 8AM-11:30AM

CL4PYPL 145 180 Conf Ctr - at Conv Place MG

Dec 16 4 Revenue and Cash Receipts: Common Frauds and Internal Controls, 12:30PM-4PM CL4RCR 145 180 Conf Ctr - at Conv Place A&A

Dec 16 4 S Corporations: Strategies from Formation to Termination, 12:30PM-4PM CL4SCORP 145 180 Conf Ctr - at Conv Place Tax

Dec 16 4 Effective Workplace Communication, 12:30PM-4PM CL4TNWIS 145 180 Conf Ctr - at Conv Place PD

Dec 16 8 Washington B & O and Sales Tax, 8AM-4PM WSTx07 275 350 Conf Ctr - at Conv Place Tax

Southcenter (Tukwila)

Nov 14 8 Variable Interest Entity Consolidation Rules: Not Just a Big Company Issue!, 8AM-4PM

VIE 275 350 -30 DoubleTree Guest Suites A&A

Nov 15 8 AICPA’s Annual Update: Top 10 GAAP Issues Facing CPAs, 8AM-4PM TTGP 275 350 -30 DoubleTree Guest Suites A&A

ç Nov 16 8 The Top Ten Fraud Schemes: how to Detect and Prevent Them, 8AM-4PM TMCF02 275 350 -30 DoubleTree Guest Suites A&A

Nov 18 8 FASB Review for Industry, 8AM-4PM FASBI02 275 350 -30 DoubleTree Guest Suites A&A

Dec 12 8 Financial Forecasting and Management Decisions, 8AM-4PM FFMD 275 350 -30 DoubleTree Guest Suites MG

Dec 21 8 Federal Tax Update - Individuals (Form 1040), 8AM-4PM FTUI03 275 350 DoubleTree Guest Suites Tax

Dec 22 8 Federal Tax Update - C & S Corporations, Partnerships & LLCs (Forms 1120, 1120S & 1065), 8AM-4PM

FTUB03 275 350 DoubleTree Guest Suites Tax


Fees

Date CPE Credits


Non- MemberFee


Facility Subject

# Type




Spokane

Nov 3 8 Washington State Community Property and Estate Tax Law Update, 8AM-4PM WKCP01 275 350 hampton Inn Spokane Tax

Nov 3 2 S

l

Accounting and Auditing Update, 12PM-2PM ChSP02 40 40 Red Lion River Inn A&A

Nov 7 4 E CPE in Ethics: A Requirement in Washington State, 12:30PM-4PM CENRW416 180 215 hampton Inn Spokane Ethics

Nov 8 S happy hour Networking Event, 5PM-7PM NP13 Steam Plant Grill PD

Nov 9 2 S

l

E. Clare Daniels Symposium, 12PM-2PM ChSP07 40 40 The Spokane Club SK

Nov 10 8 Y Governmental & Nonprofit Annual Update, 8AM-4PM GNAU01 275 350 -30 hampton Inn Spokane GNP

Nov 10 2 S

l

DATE ChANGE Venture Capital & Retirement Planning, 12PM-2PM ChSP01 40 40 Red Lion River Inn PFP

Nov 11 8 GAAP Update and Review for Small and Medium-Sized Entities (SMEs) by Walter Haig, 8AM-4PM

GURSME04 305 380 hampton Inn Spokane A&A

ç Nov 15 8 The Top Ten Fraud Schemes: how to Detect and Prevent Them, 8AM-4PM TMCF01 275 350 -30 hampton Inn Spokane A&A

Nov 17 2 S

l

Estate Tax Planning Update, 12PM-2PM ChSP05 40 40 Red Lion River Inn Tax

Nov 18 8 Compilation and Review Standards Update and Review by Walter haig, 8AM-4PM CRUR04 305 380 hampton Inn Spokane A&A

Dec 7 8 The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent McCoy, 8AM-4PM

BCPE02 285 360 hampton Inn Spokane Tax

Dec 8 8 C The Best Individual Income Tax Update Course By Surgent McCoy, 8AM-4PM BITU02 285 360 hampton Inn Spokane Tax

Dec 13 8 Delving into the Top Twelve Issues for Partnerships, LLCs and S Corps, 8AM-4PM DTT 275 350 -30 hampton Inn Spokane A&A

Dec 13 S happy hour Networking Event, 5PM-7PM NP14 Steam Plant Grill PD

Dec 14 8 AICPA’s 2011 Individual Tax Review Series: Beyond the Basics, 8AM-4PM TRBB 275 350 -30 hampton Inn Spokane Tax

Dec 19 8 Audit Efficiency Workshop - A Realistic Approach, 8AM-4PM AEW02 275 350 hampton Inn Spokane A&A

Dec 20 8 Annual Accounting Update and Review for Accountants in Industry, 8AM-4PM AAUDI 275 350 hampton Inn Spokane A&A

Tacoma

Nov 8 8 Construction Contractors: Accounting, Auditing and Tax, 8AM-4PM CAAT02 275 350 -30 Pacific Grill Events Ctr A&A

Nov 15 8 C Choosing the Best Entity Structure Under the New Tax Law in 2011, 8AM-4PM CBES02 285 360 Pacific Grill Events Ctr Tax

ç Nov 16 8 Complex 1040 Planning, Strategies and Solutions (Schedules A, C, D, E and Much More!), 8AM-4PM

CPSS 275 350 Pacific Grill Events Ctr Tax

Nov 21 8 Washington B & O and Sales Tax, 8AM-4PM WSTx05 275 350 Pacific Grill Events Ctr Tax

Dec 5 8 Compilation and Review Engagement Essentials, 8AM-4PM ICRE01 275 350 -30 Pacific Grill Events Ctr A&A

Dec 6 8 Y Accounting and Reporting Practices of Not-for-Profit Organizations, 8AM-4PM FSNPO 275 350 -30 Pacific Grill Events Ctr GNP

Dec 8 8 Advanced Tax Strategies for LLC & Partnership Transactions, 8AM-4PM APLPT01 275 350 -30 Pacific Grill Events Ctr Tax

ç Dec 12 8 year-End Business Update, Planning Strategies and Compliance Review, 8AM-4PM YEBU 275 350 Pacific Grill Events Ctr Tax

Dec 13 8 Loscalzo’s hands on Guide to Understanding and Testing Internal Controls, 8AM-4PM

HGTC 275 350 Pacific Grill Events Ctr A&A

Dec 14 8 The Top 50 Mistakes Practitioners Make and how to Fix Them: Dealing with the Internal Revenue Service, 8AM-4PM

IRSM 285 360 Pacific Grill Events Ctr Tax

Dec 21 8 Forensics and Financial Fraud: Real-World Issues & Answers, 8AM-4PM FFF02 275 350 -30 Pacific Grill Events Ctr A&A

Vancouver


CENRW405 180 215 Red Lion at the Quay Ethics

Nov 7 1 S

l

Professional Issues Update, 12:30PM-1:30PM ChSW04 37 37 Who Song & Larry’s Mexican

SK

Wenatchee

Nov 8 4 E CPE in Ethics: A Requirement in Washington State, 8AM-11:30AM CENRW407 180 215 Red Lion Wenatchee Ethics

Nov 9 8 Closely held Business Taxation: 49 Practical Ways to Cut Taxes, 8AM-4PM CHBT 275 350 -30 Red Lion Wenatchee Tax

Nov 10 8 Taxation Essentials of LLCs, LLPs, LPs and Other Partnerships, 8AM-4PM TLLLO01 275 350 -30 Red Lion Wenatchee Tax

Yakima

Nov 15 2 S

l

Banking in the Dodd-Frank Era, 7:30-9:30AM ChyK07 25 25 holiday Inn yakima SK

Dec 20 2 S

l

Estate Planning, 7:30-9:30AM ChyK08 25 25 holiday Inn yakima PFP


Fees

Date CPE Credits


Non- MemberFee


Facility Subject

# Type




Your Desk

ç Nov 1 8 WEBCAST: Financial Statement Fraud Not Just Wall Street’s Problem, 8AM-4PM WEB271 235 265 Webcast SK

Nov 1 4 WEBCAST - EVENING: A133 Audits – What Do I Need to Know? An Auditor’s Perspective for Auditors, 5PM-8:30PM

SWEB05 129 159 Webcast A&A

Nov 1 4 WEBCAST - EVENING: A133 Audits - how Can I Do It Better? An Auditor’s Perspective for Auditors and Auditees, 5PM-8:30PM

SWEB10 129 159 Webcast A&A

Nov 1 8 WEBCAST: Federal Tax Update-Individuals (Form 1040), 8:30AM-4:30PM WEB71 255 295 Webcast Tax

ç Nov 1 2 WEBINAR: 2011 Federal Tax Update for Business Entities, 8-10AM WNR221 79 94 Webinar Tax

Nov 2 8 WEBCAST: Federal Tax Update-C & S Corporations, Partnerships & LLCs (Forms 1120, 1120S & 1065), 8:30AM-4:30PM

WEB73 255 295 Webcast Tax

ç Nov 2 2 TOPIC ChANGE: WEBCAST: Working with your QuickBooks Clients, 11AM-1PM WEB72 79 99 Webcast Tec

ç Nov 3 4 WEBCAST: A133 Audits: What Do I Need to Know? An Auditor’s Perspective for Auditors and Auditees, 8AM-11:30AM

WEB274 129 159 Webcast A&A

ç Nov 3 4 WEBCAST: A133 Audits: how Can I Do It Better? An Auditor’s Perspective for Auditors and Auditees, 12:30PM-4PM


Nov 3 4 Y WEBCAST: yellow Book Audits: What is Different About yellow Book Audits?, 8AM-11:30AM


Nov 3 8 WEBCAST: GST Tax From A to Z, 8:30AM-4:30PM WEB74 255 295 Webcast Tax

ç Nov 3 2 WEBINAR: 2011 Federal Tax Update for Individuals: Income Items, 8-10AM WNR222 79 94 Webinar Tax

ç Nov 3 2 WEBINAR: 2011 Federal Tax Update for Individuals: Deductible Items, 11AM-1PM WNR223 79 94 Webinar Tax

ç Nov 4 4 WEBCAST: Tax Planning Strategies with Defined Benefit Plans, 9AM-12:45PM WEB362 129 159 Webcast Tax

Nov 4 8 WEBCAST: Family Law Conference, 8:30AM-4:30PM WEB75 255 295 Webcast SK

Nov 5 3 WEBCAST - SATURDAy: Research and DeveloPMent Tax Credits: Do you Know the Tax Savings These Create?, 10AM-1PM

SWEB29 99 129 Webcast Tax

Nov 7 3 WEBCAST: Accounts Receivable Management - “Part 1 of 6 of the Technical Controllers Series,” 8AM-11AM

WEB289 99 129 Webcast MG

ç Nov 7 2 WEBCAST: Managing the Accounting Function So you Become Invaluable “Part 2 of 6 in the Technical Controller Series,” 11:30AM-1:30PM


Nov 7 3 WEBCAST: Getting Stuff Done When you Don’t Own the Company - “Part 3 of 6 in the Technical Controllers Series,” 2PM-5PM


Nov 7 8 WEBCAST: FIN 48--Accounting for Uncertain Tax Positions, 8:30AM-4:30PM WEB76 255 295 Webcast A&A

ç Nov 7 2 WEBINAR: IFRS for Dummies!, 11AM-1PM WNR224 79 94 Webinar A&A

ç Nov 8 3 WEBCAST: It’s ALL in the Process! how to Generate Productivity and Break-through Improvements “Part 4 of 6 in the Technical Controller Ser, 8AM-11AM


ç Nov 8 2 WEBCAST: Setting the RIGhT Tone! A Finance Leader’s Best Tool for Employee Engagement “Part 5 of 6 in the Technical Controllers Series,” 11:30AM-1:30PM

WEB316 79 109 Webcast PD

Nov 8 3 WEBCAST: Money Talks! Presenting Financial Concepts with Ease “Part 6 of 6 in the Technical Controllers Series,” 2PM-5PM


Nov 8 8 WEBCAST: IFRS and Financial Reporting, 8:30AM-4:30PM WEB77 255 295 Webcast A&A

Nov 8 2 WEBINAR: QuickBooks - Online Banking, 11AM-1PM WNR225 79 94 Webinar SK

ç Nov 8 2 WEBINAR: QuickBooks - Reconciling the Balance Sheet, 8-10AM WNR226 79 94 Webinar SK

Nov 9 8 WEBCAST: Real Estate Conference, 8:30AM-4:30PM WEB78 255 295 Webcast SK

Nov 10 8 WEBCAST: Dealing with Venture Capitalists, 8:30AM-4PM WEB80 255 295 Webcast SK

Nov 10 8 WEBCAST: Introduction to International Taxation, 8:30AM-4:30PM WEB79 255 295 Webcast Tax

Nov 10 2 WEBINAR: Excel - Formulas and Functions, 10AM-12PM WNR227 79 94 Webinar Tec

Nov 10 2 WEBINAR: Excel - The Power of Pivot Tables, 7-9AM WNR228 79 94 Webinar Tec

Nov 11 8 WEBCAST: Tax Aspects of Bankruptcy: All Need Not Be Lost, 8:30AM-4:30PM WEB81 255 295 Webcast Tax

ç Nov 11 2 WEBINAR: Cyber Security Best Practices - What you Should Know and Do, 11AM-1PM

WNR229 79 94 Webinar Tec

ç Nov 14 3 WEBCAST: Research and DeveloPMent Tax Credits: Do you Know the Tax Savings These Create?, 8AM-11AM


Nov 14 8 WEBCAST: Partnership and LLC Taxation: Advanced Issues, Including Transfers of Interests and Liquidations, 8:30AM-4PM


ç Nov 14 2 WEBINAR: Consolidating Data in Excel, 11AM-1PM WNR230 79 94 Webinar Tec

ç Nov 14 2 WEBINAR: Excel as a Fraud Detection Tool, 8-10AM WNR231 79 94 Webinar Tec


Fees

Date CPE Credits


Non- MemberFee


Facility Subject

# Type




Nov 15 4 E WEBCAST: Washington CPA Ethics and New Developments (A WA Require-ment), 12:30PM-4PM

WEB280 159 189 Webcast Ethics

Nov 15 8 WEBCAST: Employment Practices Conference, 8:30AM-4:30PM WEB83 255 295 Webcast SK

Nov 16 2 WEBINAR: Adobe Acrobat for Accountants I - Basic Features & Functions, 8-10AM


Nov 16 2 WEBINAR: Adobe Acrobat for Accountants II - Advanced Features & Functions, 11AM-1PM


Nov 17-18 16 Y WEBCAST: Not-for-Profit Conference, 8AM-4:30PM (1 non-technical credit) WEBNFPC 375 375 Webcast A&A

Nov 17 8 WEBCAST: California Fraud Case Studies, 8:30AM-4:30PM WEB84 255 295 Webcast A&A

Nov 17 2 TOPIC ChANGE: WEBCAST: Efficiency Tips and Tricks When Working with QuickBooks, 11AM-1PM

WEB85 79 99 Webcast Tec

Nov 17 2 WEBINAR: Document Management Systems Software Review, 11AM-1PM WNR234 79 94 Webinar Tec

Nov 18 8 WEBCAST: Business Valuation: A Review of the Essentials, 8:30AM-4:30PM WEB86 255 295 Webcast CS

ç Nov 18 2 WEBINAR: Outlook Part 1 - E-mail Management Tips & Techniques (Basic), 7-9AM WNR235 79 94 Webinar Tec

ç Nov 18 2 WEBINAR: Outlook Part 2 - E-mail Management Tips & Techniques (Advanced), 10AM-12PM


Nov 19 2 WEBCAST - SATURDAy: Change Management: Making Improvement, 10AM-12PM SWEB36 79 109 Webcast MG

Nov 21 2 WEBINAR: Excel - Beginner Tips, Tricks & Techniques, 8-10AM WNR237 79 94 Webinar Tec

Nov 21 2 WEBINAR: Excel - Advanced Tips, Tricks & Techniques, 11AM-1PM WNR238 79 94 Webinar SK

Nov 22 2 WEBINAR: Excel - Auditing your Spreadsheets to Ensure Data Integrity, 8-10AM WNR239 79 94 Webinar Tec

ç Nov 22 2 WEBINAR: Windows 7 - Tips & Techniques, 11AM-1PM WNR240 79 94 Webinar Tec

ç Nov 23 2 WEBINAR: how is Mobile Computing Changing Business Practices Today? 8-10AM WNR241 79 94 Webinar Tec

Nov 28 8 Y WEBCAST: Audits of hUD-Assisted Projects, 8:30AM-4PM WEB87 255 295 Webcast GNP

ç Nov 28 2 WEBINAR: Excel Pivot Tables - Beyond the Basics, 8-10AM WNR242 79 94 Webinar SK

ç Nov 28 2 WEBINAR: Workflow: Tips for Automating Business Processes, 11AM-1PM WNR243 79 94 Webinar Tec

Nov 29 8 WEBCAST: Auditing: Practical Application of Current Standards, 8:30AM-4:30PM WEB89 255 295 Webcast A&A

Nov 29 8 WEBCAST: Form 1041, 8:30AM-4:30PM WEB88 255 295 Webcast Tax

ç Nov 29 2 WEBINAR: Internal Controls for Computing Assets and Remote Access Usage, 8-10AM

WNR244 79 94 Webinar SK

ç Nov 29 2 WEBINAR: This Program Will Do What...??? 11AM-1PM WNR245 79 94 Webinar Tec

Nov 30 2 WEBCAST - EVENING: Change Management: Making Improvement happen, 7PM-9PM

SWEB34 79 109 Webcast MG

Nov 30 2 WEBCAST - EVENING: The CFO’s Role in Banking and Financing, 6PM-8PM SWEB40 79 109 Webcast MG

Nov 30 8 WEBCAST: Fraud: Essential Audit Tools and Techniques, 8:30AM-4:30PM WEB90 255 295 Webcast A&A

Nov 30 8 WEBCAST: Tax Planning and Compliance for Multinational Families, 8:30AM-4PM WEB91 255 295 Webcast Tax

ç Nov 30 2 WEBINAR: Cloud Computing: Taking your IT Strategy to the Next Level, 11AM-1PM


Nov 30 2 WEBINAR: Microsoft Office 2007/2010 - What’s New? 8-10AM WNR247 79 94 Webinar Tec

Dec 1 8 WEBCAST: Washington B & O and Sales Tax, 8AM-4PM WEB266 235 265 Webcast Tax

Dec 1 8 WEBCAST: Tax Issues in Divorce Webcast, 8:30AM-4:30PM WEB93 255 295 Webcast Tax

Dec 1 2 TOPIC ChANGE: WEBCAST: QuickBooks Data Analysis, 11AM-1PM WEB92 79 99 Webcast Tec

ç Dec 2 4 WEBCAST: Tax Planning Strategies with Defined Benefit Plans, 9AM-12:45PM WEB363 129 159 Webcast Tax

Dec 2 8 WEBCAST: Excel Tips and Techniques for Increased Productivity and Improved Financial Modeling--Intermediate, 8:30AM-4:30PM


Dec 2 2 WEBINAR: Auditing & Fraud Technology Tools, 8-10AM WNR248 79 94 Webinar Tec

ç Dec 2 1 S WEBINAR: Accounting Changes & Regulatory Update, 7-8AM WNR249 39 54 Webinar A&A

ç Dec 5 4 WEBCAST: A133 Audits: What Do I Need to Know? An Auditor’s Perspective for Auditors and Auditees, 8AM-11:30AM


ç Dec 5 4 WEBCAST: A133 Audits: how Can I Do It Better? An Auditor’s Perspective for Auditors and Auditees, 12:30PM-4PM


Dec 5 4 Y WEBCAST: yellow Book Audits: What is Different about yellow Book Audits?, 8AM-11:30AM



Fees

Date CPE Credits


Non- MemberFee


Facility Subject

# Type




Dec 5 8 WEBCAST: Convergence 2011-Reformatted Financial Statements: The Times They Are a Changing! 8:30AM-4:30PM


Dec 5 2 WEBINAR: 2011 Federal Tax Update for Business Entities, 7-9AM WNR250 79 94 Webinar Tax

ç Dec 5 2 WEBINAR: 2011 Federal Tax Update for Business Transactions, 10AM-12PM WNR251 79 94 Webinar Tax

ç Dec 6 2 WEBINAR: 2011 Federal Tax Update for Individuals: Income Items, 7AM-9am WNR252 79 94 Webinar Tax

ç Dec 6 2 WEBINAR: 2011 Federal Tax Update for Individuals: Deductible Items, 10AM-12PM WNR253 79 94 Webinar Tax

ç Dec 7 4 WEBCAST: Tax Planning Strategies with Defined Benefit Plans, 9AM-12:45PM WEB364 129 159 Webcast Tax

Dec 7 2 WEBINAR: Adobe Acrobat for Accountants I - Basic Features & Functions, 8-10AM WNR254 79 94 Webinar SK

Dec 7 2 WEBINAR: Adobe Acrobat for Accountants II - Advanced Features & Functions, 11AM-1PM


Dec 8 8 WEBCAST: International Tax and Business Conference, 8:30AM-4:30PM WEB96 255 295 Webcast Tax

Dec 8 2 WEBINAR: Adobe Acrobat for Accountants III - Tips & Techniques for the Experi-enced User, 7-9AM


Dec 8 2 WEBINAR: Evaluating and Selecting a Document Management System, 10AM-12PM


ç Dec 9 4 WEBCAST: A133 Audits: What Do I Need to Know? An Auditor’s Perspective for Auditors and Auditees, 8AM-11:30AM


ç Dec 9 4 WEBCAST: A133 Audits: how Can I Do It Better? An Auditor’s Perspective for Auditors and Auditees, 12:30PM-4PM


Dec 9 4 Y WEBCAST: yellow Book Audits: What is Different About yellow Book Audits? 8AM-11:30AM


Dec 9 8 WEBCAST: Living Trust Administration Workshop, 8:30AM-4:30PM WEB97 255 295 Webcast SK

ç Dec 12 3 WEBCAST: Research and DeveloPMent Tax Credits: Do you Know the Tax Savings These Create? 8AM-11AM


Dec 13 3 WEBCAST: Accounts Receivable Management - “Part 1 of 6 of the Technical Controllers Series,” 8AM-11AM


ç Dec 13 2 WEBCAST: Managing the Accounting Function So you Become Invaluable “Part 2 of 6 in the Technical Controller Series,” 11:30AM-1:30PM


Dec 13 3 WEBCAST: Getting Stuff Done When you Don’t Own the Company - “Part 3 of 6 in the Technical Controllers Series,” 2PM-5PM


ç Dec 14 3 WEBCAST: It’s ALL in the Process! how to Generate Productivity and Break-through Improvements “Part 4 of 6 in the Technical Controller Series,” 8AM-11AM


ç Dec 14 2 WEBCAST: Setting the RIGhT Tone! A Finance Leader’s Best Tool for Employee Engagement “Part 5 of 6 in the Technical Controllers Series,” 11:30AM-1:30PM

WEB317 79 109 Webcast PD

Dec 14 3 WEBCAST: Money Talks! Presenting Financial Concepts with Ease “Part 6 of 6 in the Technical Controllers Series,” 2PM-5PM


Dec 14 3 WEBCAST - EVENING: Research and DeveloPMent Tax Credits: Do you Know the Tax Savings These Create? 6PM-9PM

SWEB30 99 129 Webcast Tax

Dec 15 2 TOPIC ChANGE: WEBCAST: Trouble Shooting Reports: Cash versus Accrual Operational, 11AM-1PM


Dec 15 2 WEBINAR: how to Go Paperless, 11AM-1PM WNR260 79 94 Webinar Tec

Dec 15 2 WEBINAR: xBRL Level 1 - The Next Evolution in Financial Reporting, 8-10AM WNR261 79 94 Webinar Tec

ç Dec 15 2 WEBINAR: Tax Depreciation Review & Update, 7-9AM WNR262 79 94 Webinar Tax

Dec 16 8 WEBCAST: Enterprise Risk Management for Small and Medium-Sized Enterprises (SMEs), 8:30AM-4PM


ç Dec 16 2 WEBINAR: Excel Pivot Tables - Beyond the Basics, 8-10AM WNR263 79 94 Webinar SK

ç Dec 16 2 WEBINAR: Workflow: Tips for Automating Business Processes, 11AM-1PM WNR264 79 94 Webinar Tec

ç Dec 19 8 WEBCAST: Financial Statement Fraud Not Just Wall Street’s Problem, 8AM-4PM WEB272 235 265 Webcast SK

Dec 19 8 WEBCAST: Advanced Excel- Workshop, 8:30AM-4PM WEB100 255 295 Webcast Tec

ç Dec 19 2 WEBINAR: Solving Small Business Accounting Issues with Peachtree, 11AM-1PM WNR265 79 94 Webinar SK

ç Dec 19 2 WEBINAR: Tables: Excel’s 2nd Best Feature, 8-10AM WNR266 79 94 Webinar SK

Dec 20 8 WEBCAST: Technology for CPA Firms, 8:30AM-4PM WEB101 255 295 Webcast Tec

ç Dec 20 2 WEBINAR: Cyber Security Best Practices - What you Should Know and Do, 10AM-12PM


Dec 20 2 WEBINAR: Excel - Auditing your Spreadsheets to Ensure Data Integrity, 7-9AM WNR268 79 94 Webinar Tec


Fees

Date CPE Credits


Non- MemberFee


Facility Subject

# Type




Need help finding a seminar, conference or webcast? Call the WSCPA at (800) 272-8273 or (425) 644-4800. To view the complete schedule of events, go to www.wscpa.org/CPE/catalog.

The same high quality materials and speakers featured in many WSCPA conferences and seminars are available for CPE events for your firm. To learn more about WSCPA In-house Training, call (800) 272-8273 or (425) 644-4800 or e-mail [email protected].

ç Dec 21 2 WEBINAR: IFRS for Dummies!, 10AM-12PM WNR269 79 94 Webinar A&A

ç Dec 21 2 WEBINAR: Internal Controls for Computing Assets and Remote Access Usage, 8-10AM


ç Dec 22 2 WEBINAR: Outlook Part 1 - E-mail Management Tips & Techniques (Basic), 8AM-10am


ç Dec 22 2 WEBINAR: Outlook Part 2 - E-mail Management Tips & Techniques (Advanced), 11AM-1PM


ç Dec 23 2 WEBINAR: Outlook Part 3 - Calendar & Contact Management Tips & Techniques, 8-10AM


ç Dec 23 2 WEBINAR: Word - Advanced Tips, Tricks & Techniques, 11AM-1PM WNR312 79 94 Webinar SK

ç Dec 26 2 WEBINAR: Cloud Computing: Taking your IT Strategy to the Next Level, 10AM-12PM


ç Dec 26 2 WEBINAR: 2011 Federal Tax Update for Business Entities, 8-10AM WNR275 79 94 Webinar Tax

Dec 27 2 WEBINAR: Excel - Beginner Tips, Tricks & Techniques, 7-9AM WNR276 79 94 Webinar Tec

ç Dec 27 2 WEBINAR: Excel - Advanced Tips, Tricks & Techniques, 10AM-12PM WNR277 79 94 Webinar Tec

ç Dec 27 2 WEBINAR: 2011 Federal Tax Update for Individuals: Income Items, 8-10AM WNR278 79 94 Webinar Tax


Dec 28 4 E WEBCAST: Washington CPA Ethics and New Developments (A WA Require-ment), 8AM-11:30AM


Dec 28 2 WEBINAR: Excel - Formulas and Functions, 11AM-1PM WNR280 79 94 Webinar Tec

Dec 28 2 WEBINAR: Excel - The Power of Pivot Tables, 8-10AM WNR281 79 94 Webinar Tec

Dec 29 2 WEBINAR: Adobe Acrobat for Accountants I - Basic Features & Functions, 7-9AM WNR282 79 94 Webinar Tec



Dec 30 2 WEBINAR: Microsoft Office 2007/2010 - What’s New?, 7-9AM WNR284 79 94 Webinar Tec

Dec 30 2 WEBINAR: Windows 7 - Tips & Techniques, 10AM-12PM WNR285 79 94 Webinar Tec

Jan 3 8 WEBCAST: Form 1041 Workshop Webcast, 8:30AM-4:30PM WEB102 255 295 Webcast Tax

Jan 3 8 WEBCAST: Tax Exempt Organizations: Advanced Tax Issues, 8:30AM-4PM WEB103 255 295 Webcast Tax

Jan 4 8 WEBCAST: Fundamentals of 1031 Exchanges, 8:30AM-4PM WEB105 255 295 Webcast Tax

ç Jan 4 8 WEBCAST: The Art of high-End Estate Planning, 8:30AM-4:30PM WEB104 255 295 Webcast PFP

Jan 5 8 WEBCAST: Personal Financial Planning for the New Decade, 8:30AM-4PM WEB106 255 295 Webcast Tax

Jan 6 3 WEBCAST - Accounting’s Perfect Storm: Coming Changes That Will Impact the Entire Profession, 7-10AM


Jan 6 8 WEBCAST: Pension and Profit-Sharing Plan Strategies, 8:30AM-4PM WEB108 255 295 Webcast EB

Jan 6 8 WEBCAST: Tax Procedure and Controversy-Principles and Strategies, 8:30AM-4:30PM


Jan 9 8 WEBCAST: Washington B & O and Sales Tax, 8AM-4PM WEB267 235 265 Webcast Tax

Jan 9 8 WEBCAST: Federal and California Tax Update for Individuals, 8:30AM-4:30PM WEB109 255 295 Webcast Tax

ç Jan 9 2 WEBINAR: Outlook Part 1 - E-mail Management Tips & Techniques (Basic), 8-10AM


ç Jan 9 2 WEBINAR: Outlook Part 2 - E-mail Management Tips & Techniques (Advanced), 11AM-1PM


ç Jan 10 8 WEBCAST: Financial Statement Fraud Not Just Wall Street’s Problem, 8AM-4PM WEB273 235 265 Webcast SK

ç Jan 10 2 WEBINAR: QuickBooks - Online Banking, 11AM-1PM WNR288 79 94 Webinar SK

ç Jan 10 2 WEBINAR: QuickBooks - Reconciling the Balance Sheet, 8-10AM WNR289 79 94 Webinar SK

Jan 11 8 WEBCAST: Private Foundations-- Advanced Tax Topics, 8:30AM-4:30PM WEB110 255 295 Webcast Tax

ç Jan 11 2 WEBINAR: Windows 7 - Tips & Techniques, 11AM-1PM WNR291 79 94 Webinar Tec


Register at www.wscpa.org/CPE/catalog REGISTRATION

Code Title Date City Fee1

3

WSCPA CPE policies apply to all programs in the CPE Digest. Review the CPE policies at www.wscpa.org.

Register online at www.wscpa.org/CPE/catalog or:

Questions? E-mail [email protected] or call (425) 644-4800 or (800) 272-8273 (toll-free in Washington).

2

2

ç Dec 21 2 WEBINAR: IFRS for Dummies!, 10AM-12PM WNR269 79 94 Webinar A&A

ç Dec 21 2 WEBINAR: Internal Controls for Computing Assets and Remote Access Usage, 8-10AM


ç Dec 22 2 WEBINAR: Outlook Part 1 - E-mail Management Tips & Techniques (Basic), 8AM-10am


ç Dec 22 2 WEBINAR: Outlook Part 2 - E-mail Management Tips & Techniques (Advanced), 11AM-1PM


ç Dec 23 2 WEBINAR: Outlook Part 3 - Calendar & Contact Management Tips & Techniques, 8-10AM


ç Dec 23 2 WEBINAR: Word - Advanced Tips, Tricks & Techniques, 11AM-1PM WNR312 79 94 Webinar SK

ç Dec 26 2 WEBINAR: Cloud Computing: Taking your IT Strategy to the Next Level, 10AM-12PM


ç Dec 26 2 WEBINAR: 2011 Federal Tax Update for Business Entities, 8-10AM WNR275 79 94 Webinar Tax

Dec 27 2 WEBINAR: Excel - Beginner Tips, Tricks & Techniques, 7-9AM WNR276 79 94 Webinar Tec

ç Dec 27 2 WEBINAR: Excel - Advanced Tips, Tricks & Techniques, 10AM-12PM WNR277 79 94 Webinar Tec

ç Dec 27 2 WEBINAR: 2011 Federal Tax Update for Individuals: Income Items, 8-10AM WNR278 79 94 Webinar Tax


Dec 28 4 E WEBCAST: Washington CPA Ethics and New Developments (A WA Require-ment), 8AM-11:30AM


Dec 28 2 WEBINAR: Excel - Formulas and Functions, 11AM-1PM WNR280 79 94 Webinar Tec

Dec 28 2 WEBINAR: Excel - The Power of Pivot Tables, 8-10AM WNR281 79 94 Webinar Tec

Dec 29 2 WEBINAR: Adobe Acrobat for Accountants I - Basic Features & Functions, 7-9AM WNR282 79 94 Webinar Tec



Dec 30 2 WEBINAR: Microsoft Office 2007/2010 - What’s New?, 7-9AM WNR284 79 94 Webinar Tec

Dec 30 2 WEBINAR: Windows 7 - Tips & Techniques, 10AM-12PM WNR285 79 94 Webinar Tec

Jan 3 8 WEBCAST: Form 1041 Workshop Webcast, 8:30AM-4:30PM WEB102 255 295 Webcast Tax

Jan 3 8 WEBCAST: Tax Exempt Organizations: Advanced Tax Issues, 8:30AM-4PM WEB103 255 295 Webcast Tax

Jan 4 8 WEBCAST: Fundamentals of 1031 Exchanges, 8:30AM-4PM WEB105 255 295 Webcast Tax

ç Jan 4 8 WEBCAST: The Art of high-End Estate Planning, 8:30AM-4:30PM WEB104 255 295 Webcast PFP

Jan 5 8 WEBCAST: Personal Financial Planning for the New Decade, 8:30AM-4PM WEB106 255 295 Webcast Tax

Jan 6 3 WEBCAST - Accounting’s Perfect Storm: Coming Changes That Will Impact the Entire Profession, 7-10AM


Jan 6 8 WEBCAST: Pension and Profit-Sharing Plan Strategies, 8:30AM-4PM WEB108 255 295 Webcast EB

Jan 6 8 WEBCAST: Tax Procedure and Controversy-Principles and Strategies, 8:30AM-4:30PM


Jan 9 8 WEBCAST: Washington B & O and Sales Tax, 8AM-4PM WEB267 235 265 Webcast Tax

Jan 9 8 WEBCAST: Federal and California Tax Update for Individuals, 8:30AM-4:30PM WEB109 255 295 Webcast Tax

ç Jan 9 2 WEBINAR: Outlook Part 1 - E-mail Management Tips & Techniques (Basic), 8-10AM


ç Jan 9 2 WEBINAR: Outlook Part 2 - E-mail Management Tips & Techniques (Advanced), 11AM-1PM


ç Jan 10 8 WEBCAST: Financial Statement Fraud Not Just Wall Street’s Problem, 8AM-4PM WEB273 235 265 Webcast SK

ç Jan 10 2 WEBINAR: QuickBooks - Online Banking, 11AM-1PM WNR288 79 94 Webinar SK

ç Jan 10 2 WEBINAR: QuickBooks - Reconciling the Balance Sheet, 8-10AM WNR289 79 94 Webinar SK

Jan 11 8 WEBCAST: Private Foundations-- Advanced Tax Topics, 8:30AM-4:30PM WEB110 255 295 Webcast Tax

ç Jan 11 2 WEBINAR: Windows 7 - Tips & Techniques, 11AM-1PM WNR291 79 94 Webinar Tec


CLASSIFIED ADS

Follow WSCPA www.wscpa.org

Detailed advertising information is available online at www.wscpa.org. Classified Ads are $1 per word, $40 minimum. Active E-mail and web site addresses count as two words and are $10 additional each. Positions available ads are for magazine placement only. To post a job listing, visit the Career Center at www.wscpa.org.

Contact Sharon Olene-Marander at (425) 586-1138, (800) 272-8273, Ext. 1138, or [email protected] for more information. All ads must be pre-paid. See these and any new listings on our website under Newsroom. The submission deadline for the January/February issue is November 23, 2011.

POSITIONS AVAILABLEEstablished Bellingham CPA firm is seeking experienced auditor to join our team of professionals. 5+ years of audit experience required. Collaborative working environment, excellent advancement oppor-tunities and salary and benefits package. Submit resume and cover letter to Varner Sytsma & herndon, CPA’s, 2200 Rimland Drive, Suite 205, Bellingham, WA 98226, Attn: h/R

Established Bellingham CPA firm is seeking experienced CPA to join our team of professionals. 3+ years of tax experience required. Collaborative working environment, excellent advancement opportunities and salary and benefits package. Submit resume and cover letter to Varner Sytsma & herndon, CPA’s, 2200 Rimland Drive, Suite 205, Bellingham, WA 98226, Attn: h/R

OFFICE SPACEShareKirklandOfficeSpacewithtwosuccessfulCPAs. 140+ sqft private office plus reception area and kitchen. Close to I-405 entrance; walking distance to waterfront, restaurants and shops. Call John (425)827-3031 or Jim (425)822-6022.

Fast growing East Vancouver location. Class A Office Space available for CPA practioner & staff. Built in 2008 Full service. Successful Financial Advisory Practice located in space. Contact Dan Foster at (360) 883-2623 ext. 101 or [email protected].

BellevueOffices.AV Bus/EP law firm has offices for small firm or solo practitioners. Great for startup! Relaxed park-like setting near DT Bellevue. Reception-ist, copier/scanner/shredding, conf/seminar rooms, tax library, kitchen, shower + FREE PARKING for tenants/clients, and with easy in & out + freeway access (I-405, I-90 & 520). George (425) 990-1572 or [email protected].

Office Share with SoloAttorney. Newly remodeled office in Federal Way business district near Celebration Park. Conference room, recep-tion/secretary station, parking, fax, copier, internet, kitchen and utilities. Contact Eileen at [email protected] or call (206)399-2046.

MERGERS & SALESSuccessfultaxandaccountingfirm seeks partner to transition ownership. Practice serves businesses in South King County. Please provide brief resume and contact information. Inquiries will be kept confidential. Respond to [email protected].

Considering Selling Your Practice? Consider all your options. We do the work. Confidential. We have buyers actively seeking practices. Call Mark Hause at 877-345-7722 or visit our website at www.account-ingpracticesales.com. Accounting Practice Sales. We make dreams happen!

IBA Sells Privately Held Companies. Do you represent a client who is ready to retire or has taken a company as far as they want to or can? IBA is the Pacific Northwest’s oldest business brokerage (M&A) firm. We are professional negotiators with over 4000 completed transactions. Please contact us if we can be of assistance at (800) 218-4422 or www.ibainc.com.

PRACTICES FOR SALE

Contact Mark hause at Accounting Practice Sales by e-mail at [email protected] or call 877-345-7722 for more information on the following practices:

Bellingham CPA Firm for Sale: This CPA firm is a tax and write-up practice that focuses on small business. As a result, the firm predominantly renders tax and write-up services for a loyal group of clients who are accustomed to paying market rate fees along with being a strong referral source. The revenue dollars grossed by the firm break out 65% income tax and 33% write-up services and 2% for a small amount of compilation and review services. The client work load is continuous through the year with the normal increase in tax filing periods provid-ing for a balanced workload and revenue stream. This practice has an excellent staff which further enhances the opportunity this firm provides for an accountant or firm looking for a quality practice to make their own.

Everett Tax Practice(s) for Sale: The owner of this tax practice has three locations in Everett and a client count of approx. 900 individual tax returns. The practice resembles a national tax franchise which for several years was the case but is no longer affili-ated with that organization. What remains are good locations with leases in place for two locations and/or understandings for next tax year for the third location. This practice would be an excellent addition to any firm or business with designs on expanding or with excess capacity. The best news is that the owner will consider any reasonable offer for this business with significant upside potential.

Spokane CPA Firm for Sale: This well rounded CPA firm renders professional services in the areas of write-up, income tax, compilation(s), review(s), and auditing. The firm has long term relationships with most of the clients while continuing to accept new business which fuels the continuing growth of the practice. The practice has a variety of clients in all industries but does serve a number of non-profit entities in a variety of capacities. The owner seeks to retire but would be available for transition to the new owner through tax season. This practice is primed for a new owner and continued prosperity.

CPA looking for $150,000-$250,000 size practice to purchase in the Bellingham area. Cash purchase. Please respond to Tom by phone, (707) 545-0701 or email, [email protected].

Everett/Bellevue Firm Looking for King and Sno-homish County CPA firm and/or Registered Investment Advisory Company to purchase. We are the second largest CPA firm in downtown Everett, manage $135m and are looking to purchase another firm. Our client base is as broad as the services we offer, as we cater to individuals and small business. Please contact the owner, Brian Evans at 425-252-6909 or email to [email protected]. You can review our websites at www.bauerevans.com and www.bondstreetwealth.com.

ShorelineCPAfirm for sale or merger. 206-364-6121. Ask for Dan.

PRODUCTS AND SERVICESHave any restaurant clients who need hands-on help? 25 year CPA and former restaurant owner works complementary to you, consulting for operational and systems efficiency, profit improvement, POS assess-ment/implementation or exit strategy/restaurant sale. Certified QuickBooks ProAdvisor. Project based or hourly. Jean Klein, (206)795-4443. www.smallrestau-rantspecialist.com.

VOLUNTEER POSITIONSThe following organizations need a CPA to serve on the board of directors and/or provide other guidance on financial matters. Learn more at www.wscpa.org (enter volunteer positions in the search box).

ArtsEd Washington – New

Citizens for Off-Leash Areas

Congress for the New Urbanism – Cascadia – New

Easter Seals Washington – New

Emergency Feeding Program

Families for Effective Autism Treatment

Friends of Gordon Carter – New

Global Breakthrough – New

hearing Speech and Deafness Center (hSDC)

Helping Link

Northeast Washington Education Council

Relief and Education for Afghan Children

The Swedish Finn historical Society

The Parkinson’s Project

Transitional Resources – New

Vision Loss Connections – New

yMCA of Snohomish County – New


MEMBER PROFILE

College students in Washington State are fortunate to have the

opportunity to learn accounting from Dr. Marinilka Kimbro, who was born and raised in San Juan, Puerto Rico.

“I previously hated accounting, but Dr. Kimbro is the reason that I am now an accounting major! She knows how to keep students involved and interested in the lectures, while still offering crucial information,” said Sierra Dowling, who took Kimbro’s Managerial Accounting course at Gonzaga University.

Dr. Kimbro helps her students learn accounting and also understand what it takes to succeed.

“Dr. Kimbro pushes her students hard in order to prepare us for what the public accounting profession is like,” said Luis Vargas, a staff accountant at Ernst & young in Seattle. “Dr. Kimbro was always there to provide guidance and help with any-thing, even outside of academic matters.”

Dr. Kimbro, who has taught accounting at the University of Washington - Tacoma, and Gonzaga University, teaches Advanced Accounting, the Intermediate Accounting series, Strategic Management Accounting for the health Leadership Executive MBA, and Fraud & Forensic Accounting at Seattle University. She recently answered these questions for The WashingtonCPA:

What is your educational background?

I majored in accounting, finance and economics with a minor in Greek and Roman Studies. I attended law school at the University of Puerto Rico and earned a PhD in Accounting with a minor in public policy from The University of Maryland in College Park.

Why did you decide to become an accounting professor?

I love teaching which gives me the opportunity to be around young minds. I also enjoy research and gaining knowl-edge to enhance and inform my teaching.

Contributing to the Success of Future CPAs Dr. marinilka Kimbro

“I strive to stimulate intellectual curiosity in students and have

them realize the life-long impor-tance of being educated. Not just

well trained, but educated.”

I am passionate about showing students that by learning accounting and under-standing how financial statements are created, they will become better decision makers and ultimately make a difference. I strive to stimulate intellectual curiosity in students and have them realize the life-long importance of being educated. Not just well trained, but educated.

If you had not become an accounting professor, what career path would you have chosen?

Probably a veterinarian, a stage actress, or a florist. I enjoy so many things…

What is the most interest-ing, challenging or rewarding aspect of your job? Why?

The most interesting part of my career is doing research. The most challenging has been trying to be an effective teacher

to different audiences: cultures, ages and social backgrounds. The most rewarding is seeing my students flourish and feeling that I contributed a little to that success.

What are the highlights of your career so far?

Certainly having the opportunity to teach and work for nine years in France, hong Kong, China and Spain has been extraordinarily satisfying. Training analysts at Goldman Sachs in Asia, and at the hong Kong Securities and Futures Commission were also great experi-ences. But the real highlights occur when I receive e-mails from my former stu-dents sharing stories of their successes.

Do you have a favorite quote? “The illiterate of the 21st century will

not be those who cannot read and write, but those who cannot learn, unlearn, and relearn.” Alvin Toffler

What are your hobbies?I love music, and I am a big supporter

of the arts in all forms. I attend the Seattle Symphony regularly, rock and jazz con-certs, theater, musicals and art exhibits. I am also an animal lover, and I have two bulldogs and an Indian ring neck parrot that talks a lot. I love traveling and every-thing that involves the ocean, especially scuba diving.

Anything else you want to share?

I’m married to David, a “head-hunter” in financial services. We have four chil-dren: Victoria, an art teacher; Rafael, a geneticist who just finished medical school; Jack, a musician who plays elec-tric guitar and lacrosse, and snowboards; and Calvin, a 12 year old who loves jazz and plays piano and saxophone, and has attended UC-Berkeley and yale Univer-sity. We enjoy living in the gorgeous state of Washington. Of course, I go back to Puerto Rico as often as I can.

Periodicals postage paid at Bellevue WA and additional mailing offices

Your Profession. Your Future. Your Advocate.

Follow WSCPA www.wscpa.org

Get ready for tax season. Take advantage of WSCPA member discounts and resources to help you prepare.

Save 25% on the US Master Tax Guide! Offer ends Dec. 31 (details on page 11)

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Tel (425) 644-4800 or (800) 272-8273 (toll-free in WA) [email protected]

Tax updates... including: Andy Biebl’s Tax Advisor’s Update Spokane - January 16, 2012 (BTAU01)

Bellevue - January 17, 2012 (BTAU02)Register early for this popular tax update.

Members receive a discount on all tax updates and staff training seminars/ webcasts. Learn more inside, starting on page 24, or visit the CPE/Event catalog at www.wscpa.org/CPE/catalog (under the “Subject” menu, select “Taxation”).

Pacic TaxINSTITUTENovember 7-9, 2011Seattle, WA

advanced updates on key federal tax topics top national experts and local favorites

designed for experienced tax practitioners

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Documents

The WashingtonCPA November/December 2011