2013 august ascpa magazine

ALABAMA CPA MAGAZINE I AUGUST 2013

Education issuE

2 ThE ALABAMA CPA MAGAZINE

The AlAbAmA CPAmAGAZINe

Alabama Society of

Certified Public Accountants

P.O. Box 242987

Montgomery, Alabama 36124-2987

1-800-227-1711

334-834-7650

www.ascpa.org

OfficersRenee B. hubbard, ChairDon McCleod, Chair-Elect

Dr. Lowell S. Broom, Vice-ChairJames R. L. Carroll, Secretary-Treasurer

Steven A. Shelton, Past Chair

BOard Of directOrsJames Adam Causey

Allison h. GuicePaul Marcus hamilton

Kate J. hamSharon S. Jackson

Robert Rush Letson IIIBradford A. Lynch

Jason L. MillerAmanda N. Paul

Michael C. ReiblingMatthew T. Roeder

Lewis T. ShreveChasity L. Sweatmon

Daniel K. TewAlison Nicole Cunningham, Young CPA

Lindsey S. Weems, Young CPA

aicPa cOuncil MeMBersWilliam h. Carr

Renee B. hubbardE. Lamar Reeves

Jimmy L. Williamson,

Past Chair, AICPAThe Alabama CPA Magazine is published by Alabama Society of Certified Public Accountants as a membership service to Society members. Views and opinions appearing in this publication are not necessarily endorsed by the ASCPA. The deadline for submitting materials for publication is the first of the month preceding issue date.

Jeannine P. Birmingham, CPA, CAE, CGMA

President and CEO

Diane L. Christy, Editor

message from the Chair...It is August and many of us are busy taking education classes while

others are waiting on September to roll around to get started. Either way, remember to check out all the education topics and delivery methods available through the ASCPA. The ASCPA’s Small Practioners Conference will be held in Montgomery August 1 – 2 and the Sirote tax webinars will run through September. Go to www.ascpa.org and click on CPE for all offerings and registration. There are lots of great options so be sure to check them out.

Are you on LinkedIn? I am, but probably not using it correctly. Anyway, I am a member of several groups and sometimes there are some very interesting topics discussed. A recent discussion that caught my attention was: “State CPA societies?” It seems a new CPA had joined the AICPA and was asking other CPAs to comment on what a state society could offer that the AICPA did not. Basically; why join the state society if you’re a member of the AICPA? The responses posted were not surprising to me including one, “you get out of it what you put in it”. That is true in almost anything in life and the ASCPA is no different. Reading those comments reminded me of why I joined the ASCPA’s State and Local Taxation committee many years ago. As our firm’s tax practice leader I was looking for a way to get involved on a local level where I could make a difference. This committee allowed me to do just that.

It provided me the opportunity to work directly with the leadership of the Alabama Department of Revenue (ADOR) and other CPAs on current issues regarding state taxation. If you have a tax practice and are not involved in this committee you are truly missing out on a great opportunity. If you are interested in getting involved, contact current committee chair Tom Zoebelein (Pearce Bevill, Leesburg, Moore) at [email protected].

Not interested in tax? No problem. There are many other opportunities to get involved and make a difference. For instance, in June, Don McCleod was an active participant with the AICPA Accounting Scholars and Leadership Workshop held in Montgomery. In July, Keina houser, a recent graduate of the ASCPA Leadership Academy, was the keynote speaker at the concluding session for high school students attending the University of Alabama’s Accounting Career Awareness Program.

My response to the LinkedIn post – your state society provides a local voice in state government that the AICPA cannot provide. The Society also develops relationships with elected officials so that your practice and license are protected. So how would you respond?

Enjoy the rest of your summer!

Renee

ThE ALABAMA CPA MAGAZINE 3

DoING IT beTTer – TeChNoloGy

Get an Ivy league education – Free!

About a year ago, while my daughter Ashley was working on her undergraduate degrees in history and anthropology, we were having a somewhat spirited discussion about the lineage of

English monarchs. The debate, which she eventually won, ended with my realization that I had a desire to become more knowledgeable about this, as well as various other historical topics, which I had not studied as part of my accounting curriculum.

Of course, in the internet world of 2012, my research began with Google! What I found has been very enlightening to me and has provided what I perceive to be a glimpse into the future of education and access to knowledge. I wanted to share this insight in hopes that our members will also find value in it.

What I was introduced to was the new and rapidly evolving world of massive open online courses or MOOCs. MOOCs are online courses provided by major universities that are free to participants and are aimed at sharing classroom type learning with large groups. MOOCs cover traditional course materials using video and develop interactive communities for the students and instructor share and learn. Currently, there are three primary MOOCs which are well-financed and associated with top universities. These are:

Udacity (https://www.udacity.com), Coursera (https://www.coursera.org) and edX (https://www.edx.org)

MOOCs have made such an immediate impact that “The New York Times” declared 2012 ‘The Year of the MOOC,’ and Time magazine stated that “free MOOCs have opened the door to the ‘Ivy League for the Masses.”

MOOCs have grown extremely rapidly in the last 24 months. Stanford University launched three courses in the fall of 2011 that each had an enrollment of 100,000 or greater students. Following the publicity of the high enrollment numbers of these courses, Udacity and Coursera were launched. Coursera subsequently announced partnerships with several other universities, including the University of Pennsylvania, Princeton University, and the University of Michigan. Among the other institutions partnering with Coursera are the California Institute of Technology, Duke, Johns hopkins, Rice, University of Virginia and the University of Washington.

MIT launched a site that ultimately was joined by harvard and renamed edX, and now includes University of California, Berkeley, the University of Texas System, Wellesley College and Georgetown University.

To date, Coursera has registered more than 680,000 students from 190 countries and had more than 1.55 million course enrollments across its 43 courses in arts and humanities, information technology, business, and mathematics. Udacity’s CS101, with an enrollment of over 300,000 students, has been the largest MOOC to date.

MOOCs provide courses that have a calendar-based schedule

or courses that can be started at any time. Some MOOCs present video lectures online, very similar to a traditional classroom lectures where others offer more interactive lessons with activities, quizzes and

exercises interspersed between short lecture videos.

While currently there is no tuition cost associated with MOOCs, unfortunately, neither are there any traditional academic credits awarded. however, this too is evolving very fast. MOOC’s have been in discussions with the American Council on Education to grant degrees for the free online courses. The Bill and Melinda Gates Foundation is funding the review of how standards would be applied and several other MOOC related developments. Georgia Tech announced in May of 2013 plans to offer a Master’s

degree curriculum through Udacity at a drastically reduced tuition rates. The implications of the MOOCs on the educational process will be

dramatic and our profession will ultimately be impacted by the availability of accounting curriculum, online accounting degree programs and evolving continuing education taught through this medium.

Another noteworthy educational site that I found, though technically not a MOOC, has become a great tutorial support for my son, Joey, in his Trigonometry and Chemistry courses.

This site is called Khan Academy, (https://www.khanacademy.org/). Khan Academy provides a free library of short 10 minute videos that cover K-12 math and science topics such as biology, chemistry, and physics. There are also lessons on finance and history. The site provides for interactive evaluation, tracks progress and awards “badges” for demonstrated competency. I highly recommend this as a tool for working with you school age children, if you may have forgotten SOh CAh TOA!

The experience of most MOOCs with massive participation has been that the students are often not traditional resident students on a university campus, but more likely people who have already earned a degree or are interested in gaining knowledge and experiencing this internet culture. It should be pointed out that because there is no interest

in obtaining or availability of academic credit, MOOCs attract large numbers of participants that participate superficially. Only about 10% of students who sign up may fully complete the course and all of the requirements such as assignments, participations and tests.

These are the people like me, interested in self-paced access to the structured content for personal development, and the improving competency to outwit your daughter in a debate in her area of expertise!_____Marc Hamilton is the treasurer at Westervelt in Tuscaloosa. He is the immediate past president of the Tuscaloosa chapter and currently serves on the ASCPA Board of Directors. You can reach him at [email protected].

MOOCs are online courses provided by major universities that are free to

participants and are aimed at sharing classroom type learning with large groups.

Marc Hamilton, CPA, CGMA


AuGusT 15 AND 16 huNTsvIlle mArrIoTTLed by experts from across the country, this conference includes both general and breakout sessions that are highly informative and particularly relevant to CPAs working in industry. Learn to what to say when asked about the hottest topics in business accounting.

13 Hours of CPE Credit.

ToPICs INCluDeD:• economic update• roundtable Discussions • health Care Act update• managing human resource Issues• Technology for CPAs in Industry• The CFo’s role in the banking relationship• Decision making for Finance

reGIsTrATIoN Fees:: $375 for Members I $425 for Non-Members

Save $25 when registered by August 5.

register online at www.ascpa.org

busINess AND INDusTry CoNFereNCe

ASCPA has partnered with FranklinCovey to include its world-class workshops in our training workshops and programs curriculum. Participants will learn first-hand how to apply the principles taught in FranklinCovey’s leadership, productivity, and communication workshops, including the world-renowned workshop, The 7 habits of highly Effective People®. FranklinCovey’s workshops provide solutions to challenges facing the accounting profession today.

WhAT you WIll reCeIve:• 7 Habits of Highly Effective People book, the basis for the concepts taught in the

course.• 7 Habits Benchmark Assessment – The 360° assessment helps you gauge your

effectiveness from your own viewpoint and from the viewpoints of others. • Participant Guidebook –The 174-page manual is filled with examples and exercises

that continue to enhance the learning process after the workshop is over. • FranklinCovey 7 Habits Planning System – This world-class personal organizing

system helps you integrate The 7 habits into your everyday plans. • 7 Habits Seven-Week Contract – This reinforcement will help the concepts you learn

become truly habit forming. • Experiential training featuring several award-winning videos.RegisteR at www.ascpa.oRg

TWo DAy semINAr IN moNTGomery August 22-23 Only ASCPA can offer you a 60% discount

off the standard FranklinCovey pricing


Completing required education can seem like a steep climb.Let the ASCPA make it

easier for you.Enroll in any of our web-based options and glide to the top.

Our webinars, webcasts and on-line self-study are all designed to make

reaching the summit not only possible, but a pleasure.

www.ascpa.org/cpeEureka!

ASCPA partners with Sirote and Permutt to bring you exceptionally relevant tax webinars. These webinars have been carefully selected specifically for our members and are available for purchase through the ASCPA website. The webinars qualify for LIVE CPE credits and will be included on your education transcript from the ASCPA.

sirote and Permutt – hot Topics in Tax lunch & learn series (1 hr webinars)

• Corporate Reorganizations Webinar 8/7/2013

• Tips in Preparing Gift Tax Returns Webinar 8/14/2013

• Requirements for Successfully Completing a 1031 like-kind Exchange Webinar 8/21/2013

• Tax and Business Issues in Connection with Raising Capital Webinar 8/28/2013

• Use of State Law LLCs as S Corps Webinar 9/11/2013

• “That’s a Mighty big Onion” – the Affordable Care Act Adds Layers of Complication to Offering a health Insurance Plan Webinar 9/18/2013

• Estate Planning in 2013 and Hereafter Webinar 9/25/2013

hoT ToPICs IN TAx WebINAr serIes

1 hour Webinar on WednesdaysAugust-september


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Awards and New DesignationsTroy University’s annual Ac-countancy Day Program will be held on Thursday, Sep-tember 5. Each year the School of Accountancy se-lects three recipients to be inducted into the Accounting hall of honor. Two recipients

are Troy alumni and one is a non-alum supporter. scott Grier, a principal with Aldridge Borden, has been selected to be honored this year as the non-alum inductee.

Delvin D. seawright has been awarded national aca-demic scholarships from the Association of Certified Fraud Examiners (ACFE) and As-sociation of Government Ac-countants (AGA) for the 2013-14 academic year. Delvin is

a 3rd year accounting PhD student at Morgan State University in Baltimore, Maryland. he’s also an AICPA Minority Doctoral Fellow. he’s a gradu-ate of Spring hill College and holds a MAcc from

Alabama State University. he holds the CPA, CGMA, and CGFM designations.

Birmingham accounting firm Borland Bene-field, P.C., has won BKR International’s 2013 Outstanding Firm Management Award for the Americas Region, which includes North, Cen-tral and South America. The 2013 Outstand-ing Firm Management Award was presented to Borland Benefield, P.C. partners John Wil-son, CPA and Charles Polmatier, CPA at BKR International’s recent 2013 Americas Regional Meeting. The basis for determining the Outstanding Firm Management Award is a comprehensive set of performance metrics submitted by each BKR International member firm. These metrics include measures of gross-revenue growth, cost control, quick receivable turnover, and client satisfaction, among the many data points evaluated.

Community Newsronald W. stokes has been reappointed for a four year term to the College Counts 529 Board by Governor Robert Bentley. his term will expire on July 19, 2017.

members IN MOTION

Promotions and New Positions Barfield Murphy Shank & Smith announced recent employee promotions. Pro-moted to senior manager was Cherion sibley. She has over eighteen years of accounting experience with a focus in estates and trusts,

financial institutions and not-for-profit organiza-tions. In addition, Sibley has extensive experi-ence in taxation enabling her to provide compre-hensive tax planning and compliance, research and consultation to individuals, not-for-profits and businesses. She serves on the Board of Di-rectors of Childcare Resources and is a member of the Estate Planning Council and the Birming-ham Tax Forum.

Promoted to supervisor were lauren byrd, Ashley Caldwell, marlene Cox, Clarke hoelscher and mark underhill. Tyler Crawford, Dan Post, AJ vanderWoude and Graham Travers were promoted to se-nior accountant.

Beason & Nalley, Inc. recently promoted Theresa (Tara) speigle to senior consultant in the Assurance and Advi-sory department. her audit experience includes audits of government contractors, lo-cal governments, employee

benefit plans, manufacturers, bio-technology and not-for-profit organizations.

Speigle works in all areas of an audit, with an emphasis on revenue and accounts receivable testing, revenue recognition issues, contract re-view, indirect rate and other costs analysis, and preparation of financial statements in conformity with U.S. GAAP and OCBOA.

United Way of Central Alabama announced the promotion of Kelly Carlton to executive vice president and chief operating officer, re-sponsible for coordinating and streamlining the day-to-day operations. Carlton worked in public accounting for ten years and has spent the last 23 years working as the UW-CA’s CFO. She is treasurer of the Birmingham Chapter of the Alabama Society. In addition, Denene lemke was promoted to chief fi-nancial officer. As senior vice president she manages the organization’s financial op-

erations. Lemke worked in public accounting for ten years prior to spending the last six years as the controller for United Way.

S O L U T I O N S

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From J. Lamar Harris, CPA, Executive Director

aPril-MaY 2013 cPa eXaMinatiOnGrades from the April-May 2013 CPA Examination were mailed

to candidates on June 7, 2013 and July 5, 2013. There were 154 total candidates who sat for a total of 194 sections of the examination and passed 93 sections for a section-passing rate of 47.94%. The 154 total candidates were comprised of 31 first-time and 123 re-examination candidates. A total of 22 candidates passed. There were 31 candidates who passed section(s) to receive credit status, 26 candidates who passed a section to improve their credit status, and 75 candidates who passed no sections to remain status quo. There were 116 candidates who sat for one section of the examination, 36 candidates who sat for two sections of the examination, two candidates who sat for three sections of the examination, and no candidates who sat for four sections of the examination.

ALABAMA NATIONAL SECTION PERCENT PASS PERCENT PASS

AUDIT 39.66% 48.71%

BEC 53.06% 57.35%

FAR 51.02% 49.44%

REG 50.00% 50.07%

JulY–auGust 2013 cPa eXaMinatiOnTesting for the July-August 2013 CPA Examination will close on August

31, 2013. During the month of September 2013, testing will be closed for systems and databank maintenance. We anticipate receiving and distributing the grades from the July-August 2013 CPA Examination between September 12, 2013 and October 11, 2013.

OctOBer-nOVeMBer 2013 cPa eXaMinatiOnTesting for the October-November 2013 CPA Examination will begin

on October 1, 2013 and close on November 30, 2013. During the month of December 2013 testing will be closed for systems and databank maintenance. We anticipate receiving and distributing the grades from the October-November 2013 CPA Examination between December 13, 2013 and January 10, 2014.

CPA Examination scores are available on-line through the Board’s website at www.asbpa.alabama.gov/exam.htm. Examination candidates must enter their “Section ID Number” and “Date of Birth” to access their scores. The Board also mails official scores to candidates as soon as they are received and processed.

The Board accepts submission of CPA Examination Applications during any month of the year. If you have questions, please contact Anna Baker at the Board office at 334-242-5700 or in-state 1-800-435-9743. CPA Examination Application Forms, Application Instructions, and CPA Examination Qualifications may be downloaded from our website at www.asbpa.alabama.gov/exam.htm. We encourage each CPA Examination Candidate to review the “Test Tips For CPA Candidates” and “CPA Candidate Bulletin and Test Tutorial and Simulations” on the Exam Applications page of the Board’s website.

delinQuent 2012-2013 reGistratiOnsIndividual and firm registration packets for 2012-2013 were mailed to all

licensees on September 24, 2012. The completed on-line registrations or registration forms for 2012-2013, along with the appropriate fee(s), were due in the Board office on October 1, 2012. Licensees who have not already filed are delinquent and encouraged to register as soon as possible. A late renewal penalty of $500.00 is due for registrations postmarked April 1, 2013 through September 30, 2013. After September 30, 2013, disciplinary actions ensue for unpaid fees, late renewal penalties, and CPE deficits. You may also visit the Board’s website and download individual and firm registration forms. If you have questions concerning your 2012-2013 registration(s), please contact the Board office.

2013-2014 reGistratiOnsBeginning with the fiscal year 2013-2014 Annual Registration Forms will

no longer be mailed to licensees. Please go to the Board’s website at http://www.asbpa.alabama.gov/regstration.htm on or after October 1, 2013 to register. For those licensees desiring to use a paper registration form, you may download a form in pdf format.

iMMiGratiOn cOMPliance reQuireMentsOn July 1, 2013 the Board mailed a document to all CPAs, PAs and NLOs,

to be completed and returned by July 31, 2013. All licensees are required to demonstrate United States Citizenship or lawful presence in the United States, as required by Section 31-13-1, et seq., of the Code of Alabama 1975. If you have not completed this requirement, please do so immediately. If you have questions concerning this Immigration Compliance Requirement, please contact the Board office.

cPe auditsLicensees were selected randomly by the Board for an audit of their

CPE for the fiscal year ended September 30, 2012. The licensees selected for a CPE audit were notified of their selection by letter on June 4, 2013. Each licensee selected for audit was required to submit original certificates of completion or other supporting documentation to verify that the courses reported for the fiscal year ended September 30, 2012 were completed. The certificates of completion or other supporting documentation are returned to each licensee when the audit is completed. The deadline for submitting the requested CPE documentation was July 8, 2013. If you were selected for a CPE audit and have not yet complied, please do so to avoid being classified as non-compliant and subject to disciplinary action.

CPE audits on a random sample basis have been conducted annually for all CPE reporting periods (fiscal years) ending on or after September 30, 1996. Listed below by fiscal year is a summary of the results of each year’s audit.

Fiscal Year Ended September 30, 1996 97.78% Compliant
















Fiscal Year Ended September 30, 2012 Audit in process

address cHanGesBoard rules require that all licensees keep the Board advised of any

change of address and/or change in business affiliation. Such changes must be in writing and may be submitted electronically by visiting the Board’s website and completing the On-Line Change of Information Form found on the “Change of Information” page. You may also submit such changes by mailing or faxing (334-242-2711) to the Board office.

sTATe boArD NeWs


37th annual sandestin summeR confeRence

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Get the benefits of a national provider with the personal service you deserve:• Policy form designed to cover the unique exposures of CPA firms• All size firms and areas of practice are eligible • Premium credits designed to reflect the way CPAs do business• Quality coverage at a price that fits your budget

Do you have broad professional liability insurance coverage?You do if you are insured with the AICPA Professional Liability Insurance Program.

Aon Insurance Services is the brand name for the brokerage and program administration operations of Affinity Insurance Services, Inc. (AR 244489); in CA, MN & OK, AIS Affinity Insurance Agency, Inc. (CA 0795465); in CA, Aon Affinity Insurance Services, Inc. (0G94493), Aon Direct Insurance Administrator and Berkely Insurance Agency; and in NY and NH, AIS Affinity Insurance Agency.One or more of the CNA companies provide the products and/or services described. The information is intended to present a general overview for illustrative purposes only. It is not intended to constitute a binding contract. Please rememberthat only the relevant insurance policy can provide the actual terms, coverages, amounts, conditions and exclusions for an insured. All products and services may not be available in all states and may be subject to change without notice. The statements, analyses and opinions expressed in this publication are those of the respective authors and may not necessarily reflect those of any third parties including the CNA companies. CNA is a registered trademark of CNA FinancialCorporation. Copyright © 2013 CNA. All rights reserved. E-10373-613 AL

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37th annual sandestin summeR confeRence


sTuDeNT suCCess

Give yourselves a big round of applause. Yes, YOU, ASCPA

members and friends of the Society who contributed to the Educational Foundation. Whether you made a donation through your dues check-off, during the Fortune Forward cam-paign or supported the PANGEATWO Charity Golf Tournament, your dollars made a difference.

PIN DoWN The TIme

AND PlACe!Alabama society

of CPAs Annual educator

ConferenceFriday, october 11, 2013

10:00-3:00Alabama Society Office1041 Longfield Court

MontgomeryProgram details will be available by August 15.

Register on the ASCPA website, www.ascpa.org.

2013/14 educational Foundation scholarship Awards Thank you contributors!

2009 2010 2011 2012 2013

* dollar amounts changed from $1500 to $2500

35

30

25

20

15

10

sCholArshIP AWArDs

79,500

33

31,500

21

30,000

20

36,000

24

62,000*26

PANGEATWO successfully matches clients with talented

professionals. Our seasoned understanding of human potential,

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Firm Name: ______________________________________________________________

Firm Address: ____________________________________________________________

City: ___________________________ State: __________ ZIP Code:_________________

Firm Contact: ____________________________________________________________

E-mail Address: __________________________________________________________

Phone: ______________________________ Fax: _______________________________

Website: ________________________________________________________________

Does your firm have additional offices in other cities, if so where? ________________

________________________________________________________________________

________________________________________________________________________

________________________________________________________________________

________________________________________________________________________

Total Staff Size: ________ Number of CPAs: ________ Number of Partners: ________

Does your firm offer internships? _______________ Paid or Unpaid? _____________

Does your firm hire for entry-level positions? ______________

Does your firm offer assistance in preparing for the CPA exam? __________________

Is overtime required? ______________________________________________________

Is overnight travel required? ________________________________________________

Does your firm cover the cost of:

Licensing and renewals? _____________________

Membership fees in professional organizations? _____________________

Continuing Professional Education (CPE)? _____________________

p Full page firm listing - $100

p Full page firm listing plus full page ad - $500

Deadline: November 1

2014 student Guide to

Accounting Firms in Alabama

We want to help you recruit and hire future

staff accountants!

ASCPA is preparing the 2014 Student Guide to Accounting Firms in Alabama

to distribute to accounting students at Ala-bama’s college and universities. The Student Guide assists students in providing them with a free directory of public accounting firms throughout Alabama. This also helps public accounting firms gain exposure to students as they prepare to begin careers in accounting.

Complete the following information re-garding your firm. Scan and email your com-pleted form to [email protected] Your PAYMENT AND COMPLETED FORM must be submitted by Friday, November 1 for in-clusion in the 2014 Student Guide.

2013 Student

Guide to AccountinG

FirmS in AlAbAmA

Next stop.Success.


sTuDeNT suCCess

Ashley Clark – ASCPA Summer Intern

Ashley Clark is saying good-bye to Montgomery and the Alabama Society of CPAs on August 2. The ASCPA

summer intern has been of huge assistance during a time of year that grows increasingly busy. While CFO Amanda Freeman was on maternity leave Ashley stepped up to take on A/R and to man the phones every day 9:00-1:00. Not only did she learn her duties quickly, she responded immediately when asked to adapt to new hours.

Ashley grew up in Montgomery and attended both Booker T. Washington and Robert E. Lee high schools. She was graduated from Lee and was able to take an accounting class there her senior year.

“I loved math, was good at math, and really enjoyed accounting. I learned later that both my mom and dad had studied accounting at different times, so maybe it’s genetic.”

After high school graduation, she attended Troy University and majored in, what else, accounting.

“The teachers at Lee talked about Troy – what a good program they had. I wanted to

move out of Montgomery, although not too far, and Troy was just right.”

Ashley pledged Alpha Kappa Alpha sorority and has enjoyed what the sisterhood offers – amazing networking, instant connectedness with other AKAs and a commitment to com-munity service.

As senior year at Troy approaches, Ashley is determined to find her place in the workforce.

“I’m going to move back to Montgomery at the end of fall semester and finish my degree at Troy Montgomery. I feel as though I’ll be exposed to more opportunities to join a public accounting firm if I make the move. I’m serious about finding a job, getting the extra 30 hours to sit for the exam and becoming a CPA.”

While Ashley is soft-spoken, there is no doubt about her resolve to get on with her career. She’s already had some practical experience by participating in VITA this winter at Troy.

“It was tremendous. I was able to see how the numbers on the forms translated into real people; their different situations and why they made the decisions they did. You got to look at

their lives. I found the work very rewarding.”While she is not exactly sure where she’ll

go within public accounting, Ashley says she doesn’t question her decision to go into accounting.

“I love the constant expansion of my skills, the variety of work that I’ll be able to do and most of all, the options open to me in accounting. I’m an independent kind of person, and I’m anxious to begin my career.”


sTuDeNT suCCess – DIversITy

Accounting Career Awareness Program steers students

It’s a week-long residency program on the University of Alabama campus: 34 high school students, mostly from Alabama,

but a couple from Tennessee and Mississippi. Are they all committed to being CPAs? Um, no. Some of them haven’t even taken an accounting course. Are they willing to explore accounting while getting a taste of college life? You betcha.

Lisa McKinney and her crack team of

first PricewaterhouseCoopers, then Alabama Power. Group case study, part 3. Then some fun – a limosine scavenger hunt!

Thursday was a panel of accounting pro-fessionals speaking frankly, and very directly, about their careers and what graduates can expect. Student questions were specific and articulate. There was a young professionals’ panel which gave the students a chance to interact in small groups. Students prepared their group study presentations before going to a pool party to finish out the evening. On Friday, presentations were made, awards were given and Keina houser, manager in Jackson

Thornton’s tax practice, delivered the conclud-ing keynote address.

In talking to some of the students, you learn that they are smart, that many are surprised by what they’ve learned about accounting, that they have set goals for themselves which include, for some, attending college out of state. Five students from Shades Valley Finance Academy want ASCPA staff and volunteers to come to their school with the college-level Interview Skills Workshop. Since about a third of these students are already in the workforce, they are ready to learn how to prepare for their first professional job.

assistants did a great job of herding these young people to 6 days of sessions. There are panels of experts, speakers from diverse disciplines and field trips on and off campus. The purpose – to acquaint them with the options which an accounting career offers, and to persuade them to attend college. In its fourth year, ACAP is a joint program of UA’s Culverhouse School of Accountancy and the National Association of Black Accountants (NABA), with support from accounting firms and the Alabama Society. This same program is played out at college campuses all over the country each summer to encourage diversity in the profession. McKinney tracks the students who move through ACAP each year and so far she’s batting 1000 – all of them have gone on to college.

The students came to campus on a Sunday in mid-July. They started off with a van tour of UA, attended an opening ceremony at the stadium, listened to Dr. Rich houston, professor of accounting and heard from NABA’s Alabama Chapter representative, Doug White, of Alabama Power.

Monday began with a roster of speakers that’s a Who’s Who in Alabama accounting. Students were hosted at lunch by Sellers Richardson holman & West and ended the day with their group case study assignment, part 1. Tuesday brought more speakers, a session on communication skills and dinner at the Bryant Museum and group case study, part 2. Wednesday was field trip day in Birmingham –

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Field of Early Bird *Registration Non-Member No. Date(s) Location Study Title Member Fee Fee Add-On

aubuRn

108* 8/30/13 Auburn Other Expanding the Role and Influence of CPAs in Organizations $250 $275 $50 109 8/30/13 Auburn Tech Excel PivotTables for Accountants $250 $275 $50

biRmingham (pelham)

078* 8/16/13 Birmingham Other Advanced Business Law for CPAs $250 $275 $50 079 8/16/13 Birmingham Tech Excel 2013 for CPAs $250 $275 $50 083* 8/19/13 Birmingham AA FASB Industry Review $250 $275 $50 085* 8/19/13 Birmingham Other Expanding the CPA Role $250 $275 $50 091* 8/20/13 Birmingham AA Public Company Update $250 $275 $50 092 8/20/13 Birmingham TX Advanced Partnership/LLC Workshop: how to Do Optional Step-up

In Basis Under 754 and Related Provisions $250 $250 $250 104 8/29/13 Birmingham AA 2013 Community Banking Update $250 $250 $250 105 8/29/13 Birmingham Tech Sage 50/Peachtree Accounting Software - Managing Businesses More Effectively $250 $275 $50 114* 9/6/13 Birmingham AA International vs. U.S. Accounting: What in the World is the Difference? $250 $275 $50 115 9/6/13 Birmingham Other Business Law Update $250 $275 $50 183 9/6/13 Birmingham TX Alabama Sales and Use Tax Guide for CPAs by Ely, Long, and Thistle $250 $275 $50 116* 9/9/13 Birmingham AA Advanced Audits of hUD-Assisted Projects $250 $275 $50 117 9/9/13 Birmingham TX 2013 hot Tax Topics $250 $275 $50 160* 9/23/13 Birmingham AA FRF-SME: Financial Reporting Framework for Small and Medium Sized Entities $250 $275 $50 161* 9/23/13 Birmingham Other The Bankruptcy Process: What Every CPA Must Know $250 $275 $50 171 9/26/13 Birmingham AA 2013 FASB Update for the Real World $250 $275 $50 172 9/26/13 Birmingham 4AA/4Other Advanced Excel $250 $275 $50 173 9/27/13 Birmingham AA 2013 Compilation and Review Update $250 $275 $50 174 9/27/13 Birmingham Tech The Mobile Office $250 $275 $50

biRmingham clusteRs (pelham)

146 9/18/13 Birmingham (AM) AA Compilation and Review Guide and Update $155 $180 $50 147 9/18/13 Birmingham (AM) TX Individual Income Tax Update $155 $180 $50 148 9/18/13 Birmingham (AM) Other Controller/CFO Update: hot Topics Facing Today’s Financial Professional $155 $180 $50 149 9/18/13 Birmingham (PM) AA Financial Statement Disclosures: Guide to Current Requirements and $155 $180 $50

Developing Issues150 9/18/13 Birmingham (PM) TX Maximizing Your Social Security Benefits $155 $180 $50 151 9/18/13 Birmingham (PM) Other Gaining a Competitive Advantage: Critical Skills for CFOs and Controllers $155 $180 $50 152 9/19/13 Birmingham (AM) AA The Statement of Cash Flows: Preparation, Guidance and Presentation Illustrations $155 $180 $50 153 9/19/13 Birmingham (AM) TX S Corp and Partnership and LLC Tax Update $155 $180 $50 154 9/19/13 Birmingham (AM) Other Innovative Forecasting and Budgeting: Moving Beyond the Traditional Techniques $155 $180 $50 155 9/19/13 Birmingham (PM) AA Fair Value Accounting: Guidance for Practitioners and CPAs in Business and Industry $155 $180 $50 156 9/19/13 Birmingham (PM) TX Partnerships and LLCs: Avoiding Common Pitfalls Facing Practitioners $155 $180 $50 157 9/19/13 Birmingham (PM) Other Thriving in a Chaotic Economic Environment: Plannning and Strategy Formulation

for Your Organization $155 $180 $50

biRmingham (wynfRey)

071 8/13-8/14 Birmingham WYN AA Yellow Book Workshop See website for fees 084 8/19/13 Birmingham WYN AA 2013 Accounting & Auditing Update for the Real World $199 $224 $50 101 8/26-8/28 Birmingham WYN TX Estate and Tax Planning for the Baby Boomer Workshop See website for fees 159 9/20/13 Birmingham WYN TX Farmer/Nunnallee 2013 Federal Tax Update $250 $275 $50 178 12/4/13 Birmingham WYN TX The Best Federal Tax Update Course by Surgent McCoy $199 $224 $50

biRmingham clusteRs (wynfRey)

047 8/5/13 Birmingham (AM) AA Forensic Accounting: Critical Phases of an Effective Fraud Investigation $155 $180 $50 048* 8/5/13 Birmingham (AM) TX Tax Challenges for Older Americans $155 $180 $50 049 8/5/13 Birmingham (AM) Other Benchmarking and Effective Partner Compensation Systems $155 $180 $50 050 8/5/13 Birmingham (PM) AA Financial Reporting: The Top 25 Tips on how to Prevent and Detect Executives

and Managers from Manipulating Financial Statements $155 $180 $50 051* 8/5/13 Birmingham (PM) TX Social Security and Medicare: Advanced Analysis of the Tactics, Taxes, and the Truth $155 $180 $50 052 8/5/13 Birmingham (PM) Other Disciplined Marketing in Building a Niche Practice $155 $180 $50 054* 8/6/13 Birmingham (AM) TX Taxation for Foreign Nationals $155 $180 $50 055 8/6/13 Birmingham (AM) Other Loyalty Effect and Building a Sales Culture in a CPA Firm $155 $180 $50 056* 8/6/13 Birmingham (PM) TX health Care Reform Act: Critical Tax and Insurance Ramifications for You,

Your Business and Your Clients $155 $180 $50 057 8/6/13 Birmingham (PM) Other Succession Planning and the Future of the Accounting Profession $155 $180 $50 058 8/6/13 Birmingham (PM) Other The GO System $155 $180 $50

eDuCATIoN ExprEss


decatuR

098 8/22/13 Decatur TX hot IRS Tax Examination Issues for Individuals and Businesses $250 $275 $50 120* 9/10/13 Decatur AA Audit Workpapers: Documenting Field Work $250 $275 $50 121* 9/10/13 Decatur AA Audit Workpapers: Reviewing Field Work Documentation $250 $275 $50 122* 9/10/13 Decatur TX Delving into the Top Twelve Issues for Partnerships, LLCs and S Corps $250 $275 $50

dothan

100 8/23/13 Dothan TX The Complete Guide to Payroll Taxes and 1099 Issues $250 $275 $50 113 9/6/13 Dothan AA 2013 Compilation and Review Update $250 $275 $50 135* 9/12/13 Dothan AA Understanding the Clarified Auditing Standards: The Changes You Need to Know $250 $275 $50 136 9/12/13 Dothan TX The Complete Guide to Preparing Limited Liability Company, Partnership, and

S Corporation Federal Income Tax Returns $250 $275 $50 141* 9/17/13 Dothan AA Auditing Real-World Frauds: A Practical Case Application Approach $250 $275 $50 142 9/17/13 Dothan 4AA/4Other Excel-Based Dashboards $250 $275 $50

huntsville

068 8/9/13 huntsville TX Alabama Sales and Use Tax Guide for CPAs by Ely, Long, and Thistle $155 $180 $50 069 8/9/13 huntsville TX The Best Income Tax, Estate Tax, and Financial Planning Ideas of 2013 $250 $275 $50 093 8/21/13 huntsville AA 2013 Accounting & Auditing Update for the Real World $199 $224 $50 111* 8/30/13 huntsville TX Delving into the Top Twelve Issues for Partnerships, LLCs and S Corps $250 $275 $50 123* 9/10/13 huntsville AA Internal Control: Understanding, Designing, and Evaluating Internal Controls $250 $275 $50 124* 9/10/13 huntsville TX Form 990: AICPA’s Answer to Unlocking the Tax Complexities $250 $275 $50 177 12/3/13 huntsville TX The Best Federal Tax Update Course by Surgent McCoy $199 $224 $50

huntsville clusteRs

169 9/25/13 huntsville (AM) AA Excel Reporting - Best Practices, Tools and Techniques $155 $180 $50 170 9/25/13 huntsville (PM) Tech iPad - An Effective Business Tool $155 $180 $50

mobile

076 8/15/13 Mobile TX hot IRS Tax Examination Issues for Individuals and Businesses $250 $275 $50 077 8/15/13 Mobile Tech Top Accounting Solutions $250 $275 $50 081 8/16/13 Mobile Tech Excel Budgeting and Forecasting Techniques $250 $275 $50 118* 9/9/13 Mobile AA FRF-SME: Financial Reporting Framework for Small and Medium Sized Entities $250 $275 $50 119* 9/9/13 Mobile AA Audits of Banks $250 $275 $50 138 9/16/13 Mobile AA 2013 Accounting & Auditing Update for the Real World $199 $224 $50 139* 9/17/13 Mobile AA Revenue Recognition: Getting the New Standards Right $250 $275 $50 140 9/17/13 Mobile AA Real Life Auditing Situations Integrating the Clarified Statements of Auditing $250 $275 $50 163* 9/24/13 Mobile AA Introduction to Business Valuation $250 $275 $50 164* 9/24/13 Mobile TX AICPA’s hottest Tax Topics for 2013 $250 $275 $50 180 12/6/13 Mobile TX The Best Federal Tax Update Course by Surgent McCoy $199 $224 $50

mobile clusteRs

059 8/7/13 Mobile (AM) AA Financial Statement Disclosures: Guide to Current Requirements and Developing Issues $155 $180 $50 060 8/7/13 Mobile (AM) TX Federal Tax Update $155 $180 $50 061 8/7/13 Mobile (PM) AA Current Issues in Accounting and Auditing: An Annual Update $155 $180 $50 062 8/7/13 Mobile (PM) TX Critical Tax Issues in Buying and Selling a Business $155 $180 $50 063 8/8/13 Mobile (AM) AA Fraud and Financial Reporting: Don’t Be the Next Victim! $155 $180 $50 064 8/8/13 Mobile (AM) TX Maximizing Your Social Security Benefits $155 $180 $50 065 8/8/13 Mobile (PM) AA Preparing OCBOA Financial Statements: Cash, Modified Cash and

Tax Basis Financial Statements $155 $180 $50 066 8/8/13 Mobile (PM) TX Individual Income Tax Return Mistakes and how to Fix Them $155 $180 $50

montgomeRy

046 8/5 - 8/7/13 Montgomery AA Basic Staff Training for Auditors $525 $550 $50 067 8/8 - 8/9/13 Montgomery AA Semi-Senior Staff Training for Auditors $375 $400 $50 070 8/12 - 8/13/13 Montgomery AA Beginning In-Charge Staff Training for Auditors $375 $400 $50 072 8/14/13 Montgomery TX Advanced Tax Structures: Using Tiered Parnerships, Multiple Corporations,

Series LLCs and Disregarded Entities $250 $275 $50 073 8/14/13 Montgomery Tech Microsoft Office 2013 including Windows 8 and Skydrive $250 $275 $50 074 8/15/13 Montgomery AA Religious Organizations: Accounting, Auditing & Tax Issues $250 $275 $50 075 8/15/13 Montgomery Tech QuickBooks for Beginners $250 $275 $50 089* 8/20/13 Montgomery AA Revenue Recognition: Getting the New Standards Right $250 $275 $50 094* 8/21/13 Montgomery AA Real Estate Accounting and Auditing $250 $275 $50 095 8/21/13 Montgomery TX Advanced Critical Issues for LLCs and Partnerships $250 $275 $50

eDuCATIoN ExprEss Field of Early Bird *Registration Non-Member No. Date(s) Location Study Title Member Fee Fee Add-On


096 8/22-8/23/13 Montgomery Other The Franklin Covey 7 habits of highly Effective People Workshop $825 $850 $50 106 8/29/13 Montgomery Other Leadership Development from the Expert Colonel $250 $275 $50 107* 8/29/13 Montgomery Other Thirty-Plus Practical Tools and Techniques for Making Your Key Financial Decisions $250 $275 $50 143* 9/18/13 Montgomery AA Identifying Fraudulent Financial Transactions: Practical Tips to Identify Fraud $250 $275 $50 144 9/18/13 Montgomery AA Small Business Internal Controls, Security, and Fraud Prevention and Detection $250 $275 $50 167* 9/25/13 Montgomery AA Identity Theft: Preventing, Detecting, and Investigating Identity Theft $250 $275 $50 168* 9/25/13 Montgomery TX AICPA’s hottest Tax Topics for 2013 $250 $275 $50 179 12/5/13 Montgomery TX The Best Federal Tax Update Course by Surgent McCoy $199 $224 $50 181* 1/6-1/7/14 Montgomery TX 1040 Tax Return Update $250 $275 $50 182* 1/9-1/10/14 Montgomery TX 2012 Corporate Income Tax Boot Camp $250 $275 $50

montgomeRy clusteRs

125 9/10/13 Montgomery (AM) AA Annual FASB Update and Review $155 $180 $50 126 9/10/13 Montgomery (AM) TX Individual Income Tax Update $155 $180 $50 127 9/10/13 Montgomery (PM) AA Corruption and Asset Misappropriation Schemes: The Top 25 Tips on how to

Prevent and Detect Illegal Acts by Employees and Third Parties $155 $180 $50 128 9/10/13 Montgomery (PM) TX Mastering Basis Issues for S Corporations, Partnerships, and LLCs $155 $180 $50 129 9/11/13 Montgomery (AM) AA Compilation and Review Guide and Update $155 $180 $50 130 9/11/13 Montgomery (AM) TX Select Estate and Life Planning Issues for the Middle-Income Client $155 $180 $50 131 9/11/13 Montgomery (PM) AA Financial Statement Disclosures: Guide to Current Requirements and Developing Issues $155 $180 $50 132 9/11/13 Montgomery (PM) TX Key Partnership and S Corporation Tax Planning Strategies $155 $180 $50

montgomeRy wynlakes

112 9/5/13 Montgomery Wyn AA 2013 Accounting & Auditing Update for the Real World $199 $224 $50 158 9/19/13 Montgomery Wyn TX Farmer/Nunnallee 2013 Federal Tax Update $250 $275 $50

oRange beach

082 8/16/13 Orange Beach AA Condos & hOAs: Advanced Accounting, Auditing and Other Issues $250 $275 $50 137 9/13/13 Orange Beach TX Surgent McCoy’s Limited Liability Company and Partnership Tax Return $250 $275 $50

Preparation Workshop145 9/18/13 Orange Beach AA 2013 Compilation and Review Update $250 $275 $50 162* 9/23/13 Orange Beach AA Common Frauds and Internal Controls for Revenue, Purchasing and Cash Receipts $250 $275 $50

tuscaloosa .

086 8/20/13 Tuscaloosa-AM AA Practical Guidebook to Impairment Accounting Standards $155 $180 $50 087 8/20/13 Tuscaloosa-PM AA Revenue Recognition and Lease Accounting: The New Perspectives $155 $180 $50 102* 8/28/13 Tuscaloosa TX Closely held Business Taxation: Smart Strategies to Slash Taxes $250 $275 $50 103 8/28/13 Tuscaloosa Tech Excel Best Practices $250 $275 $50 133* 9/11/13 Tuscaloosa AA Auditing Real-World Frauds: A Practical Case Application Approach $250 $275 $50 134 9/11/13 Tuscaloosa TX Advanced Critical Issues for S Corporations $250 $275 $50 166* 9/24/13 Tuscaloosa TX Advanced Estate Planning Strategies: Accumulating Wealth and Minimizing Taxes $250 $275 $50

ASCPA CONFERENCES 2013 • viSit www.ASCPA.ORg

Field of Early Bird *Registration Non-Member No. Date(s) Location Study Title Member Fee Fee Add-On

eDuCATIoN ExprEss

montgomeRy Continued

you are here. And so are our education opportunities.Check out our clusters located in your area.

YOU are here!Birmingham ClUstersAugust 5 – 6Hyatt Regency Wynfrey

mOBile ClUstersAugust 7 – 8Holiday Inn Mobile

mOntgOmerY ClUstersSeptember 10 – 11ASCPA Office

Birmingham ClUstersSeptember 18 - 19Rosewood Hall, Homewood


eDuCATIoN ExprEss

ASCPA Continuing Professional Education Registration Form

Mail form to : ASCPA

P.O. Box 242987 Montgomery, AL 36124-2987

Fax form to : Sherry Russ 334.834.7310

Scan/email to: [email protected]

Register online at:

www.ascpa.org

REGISTRANT INFORMATION

*CPAs who are members of the ASCPA may register at the member rate. CPAs who are not a member of the ASCPA or other State Society may register at the Non-Member rate. Please include the appropriate discount(s) when registering for events.

CPAs who are members of the AICPA may deduct $30 from AICPA seminars ONLY (8 hrs classes). (These are identified in the CPE Schedule online or in the ASCPA newsletter). *Electronic course materials are included in the registration fee and will be emailed at least two weeks before the course date. You can choose to purchase a paper copy of the course materials for an additional fee of $20 per course. I acknowledge that I will receive course materials electronically (included in course fee). I would like to purchase my manual for $20 per class

Check: I have enclosed a check payable to ASCPA in the amount of $ ___________ I authorize the ASCPA to charge $ __________ to my credit card. Credit Card: MC Visa Discover AMEX Card Number Month Year Expiration Date

Company Credit Card Personal Credit Card ________________________________________ ________________________________________________ Print Cardholder’s Name Cardholder’s Signature 3/11/13 Address of cardholder City, State, Zip of cardholder

Course Date

Course Title Course

Number

Course FeeASCPA Non-

Member Member

AICPA Discount *see note (where

applicable)

Book Fee($20 per course)

Subtotal

Total:

Last Name First Name M.I.

City State Zip

Firm / Employer

Email Address (for registration confirmation)

Business Phone Business Fax

Address

Check if information has recently changed and needs to be updated in your member record

Are you a member of the AICPA? Yes No Member Number: ____________________ (Required for discount; subject to verification)

ASCPA Member Number

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Please visit www.ascpa.org to view all registration policies, including information about cancellations and refunds.

Please attach a description of

special requests or contact us at (334) 386-5764.

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How did you hear about this class? Email Newsletter Website Postcard/Special Mailing Other

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PAIDPermit No. 131Montgomery, AL

The Alabama Society of Certified Public Accountants

1041 Longfield CourtP.O. Box 242987

Montgomery, AL 36124

AUGUST 2013

ClAssIFIeDVibrant and Growing CPA firm for sale in Shelby County. Gross revenue range – $200,000 to $225,000. Owner Financing Avail-able. Call 205-369-7594 for more information.

Barnes, Blackwell & Co in huntsville is seeking a CPA or CPA eligible candidate for a senior accountant position with an empha-sis in tax. Work schedule can accommodate flexible summer hours or full-time, year-round opportunity. Minimum of 3 years public ac-counting experience required, tax emphasis preferred. This permanent position offers competitive salary and benefits with growth opportunities. Send resume and inquiries to [email protected].

SENIOR WHITE COLLAR CRIME INVES-TIGATOR wanted. This position is full-time in Montgomery with the Attorney General’s office. The employee in this position con-ducts and coordinates investigations of al-leged or suspected criminal violations involv-ing white collar crimes, such as those which are financially motivated and committed for illegal monetary gain. SALARY: $59,517-$90,724. Requires a bachelor’s degree in ac-counting and six years of experience in finan-cial examination, analysis and reconstruction of accounting/financial records. Complete an Application for Examination Form avail-able at www.personnel.alabama.gov or any Alabama Career Center Office. Apply on-line, by fax (334.242.1110) or by mail at State of Alabama Personnel Department, PO Box 304100, Montgomery, AL 36130-4100.

eNJoy The lAsT DAys oF summer!The AsCPA office will be closed on labor Day monday, september 2

Huntsville CPA Firm is seeking two quali-fied candidates for the following positions: 1. CPA with 2-4 years of auditing experience. 2. Accountant for tax and/or small business department to work closely with existing staff and clients. Qualified candidates should sub-mit resume to [email protected].

MONTGOMERY CPA FIRM is hiring sea-sonal tax return preparers for the 2014 filing season (February-April). Required: general understanding of individual income tax laws and proficiency in computer skills – including Excel, PDF and paperless work environment. Past experience preferred. Send cover letter and resume to [email protected]

YOUR PRACTICE WANTED: We are North Amer-ica’s leader in practice sales. Let us navigate the complexities, locate the best match from a deep pool of qualified and serious buyers, and optimize your return on the years invested in building your practice. If you are considering a change, contact Alabama broker Lori Newcomer, CPA, at (888)277-6040 or [email protected] for a confi-dential discussion.

Small regional firm seeking public accountant with 2-5 years’ experience for Tuscaloosa office. Send resume to Deborah Dye, PO Box 471, Co-lumbus, MS 39703, [email protected]

2013 august ascpa magazine

Documents