ABOUT THE PRESENTER Dan Nutley is a partner with the accounting �rm Moss Adams LLP, where he leads the Food Processing & Agriculture Group for the California Central Valley o�ce. He has provided business consulting and auditing services for agribusiness and cooperatives since 1976. is a member of the National Society of Accountants for Cooperatives (NSAC), Chairman of the NSAC Education Committee, and Past President of NSAC’s Far West Chapter. He has over 20 years experience as a lecturer in accounting and auditing at the University of the Paci�c School of Business and Public Administration and California State University, Stanislaus.

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Cooperative Business Accounting TrainingFor Accountants, Bookkeepers, and Cooperative Managers and Members

COOPERATIVES ARE BUSINESSES OWNED BY AND OPERATED FOR THE BENEFIT OF THOSE USING ITS SERVICES.

Groups of individuals and businesses form cooperatives to meet common needs such as purchasing in bulk to secure better prices and consolidating marketing e�orts to increase their purchasing power and expand their reach. Examples of cooperatives include the Hāmākua Agricultural Cooperative, Waimānalo Market Cooperative, Kaua‘i Island Utility Cooperative, Ocean Spray, Sunkist, and Organic Valley.

�e Cooperative Business Accounting Training will provide an overview of cooperative business accounting and taxation. Accountants, bookkeep-ers, and cooperative managers and members are encouraged to attend. CPAs are eligible to receive 6 hours of Hawai‘i CPE credit.

CPE CREDIT COURSE: 6 HOURS

SCHEDULE9:30 a.m. – 12:30 p.m. Introduction to Cooperatives,

Cooperative Equity, Cooperative Financial Statements

12:30 – 1:30 p.m. Lunch

1:30 – 4:30 p.m. Financing for Cooperatives, Pool Accounting, and Taxation

Bookkeepers and Cooperatives: $40CPAs: $150. CPAs are eligible to receive 6 hours of Hawai‘i CPE credit.Half-day registrations are available for half price.

Registration fees include lunch. Register by September 22 online at koha.la/coopacct or call �e Kohala Center at 808-887-6411. Space is limited.

REGISTRATION

Thursday, September 24, 2015 • 9:30 a.m. - 4:30 p.m.Anna Ranch, 65-1480 Kawaihae Road, Waimea

Presented by Dan Nutley, CPA | Hosted by