“CPE-Live” “CPE-Credits durch akkreditierten US-Partner”
Transcription
“CPE-Live” “CPE-Credits durch akkreditierten US-Partner”
CPE – CONTINUOUS PROFESSIONAL EDUCATION FOR CPAs German CPA Society e.V. und IDW Akademie GmbH in Kooperation mit BKD, LLP, USA 10. bis 11. Mai 2016 in Düsseldorf CPE-Live” “ CPE training sessions with tax, audit and accounting presentations CPE-Credits durch “ akkreditierten US-Partner” HOCHSCHULE FÜR WIRTSCHAFT UND MEDIEN German CPA Society – Verband der Certified Public Accountants in Deutschland e.V. www.GCPAS.org CPE-Training Sessions (Veranstaltung in englischer Sprache) Day 1: Audit – Tuesday, May 10, 2016 09:30am – 11:10am Ethics Update We will review AICPA, SEC and GAO independence rules. Present the revised AIPCA Code of Professional Conduct and conceptual framework in which each member of the AICPA is required to follow. Presenter: Jeff Deane 11:10am – 11:25am Morning break 11:25am – 12:40pm US GAAP Update We will provide an overview of proposed and final standards issued by the Financial Accounting Standards Board (FASB) during 2015 and the beginning of 2016. We will highlight previously issued standard updates that are effective during 2015 & 2016. Our review will include recent pronouncements finalized by the FASB Private Company Council and an overview of current projects. Presenter: Steve Heilman 12:40pm – 01:20pm Lunch break 01:20pm – 02:10pm PCAOB/SEC Update We will provide an update in the following areas: PCAOB Inspections & Enforcement, Internal Controls over Financial Reporting (ICFR), PCAOB Standard Setting Update and an Accounting Topics Update. Presenter: Jeff Deane US GAAS Audit Update We will review recently issued pronouncements issued by the Auditing Standards Board (ASB) of the AICPA. This includes new standards issued during 2015 and beginning of 2016 as well as new auditing interpretations and amendments to existing standards. In addition we will review the “Attest Clarity Project” relating to Statements on Standards for Attestation Engagements (SSAEs). We will also cover the AICPA’s 6-point plan to improve Audit Quality. Presenter: Steve Heilman 02:10pm – 03:00pm 03:00pm – 03:15pm Afternoon break 03:15pm – 04:30pm Accounting for Leases During 2015, the FASB voted to proceed with finalizing the new lease accounting standard. This will be a dramatic change in how companies are accounting for leases. During our session we will review the following: Definition of a lease, lease vs. service arrangements, impact to lessees and lessors and new financial statement presentation and disclosure items. We will discuss current deliberations related to FASB’s lease accounting project. Revenue Recognition The new revenue standard will eliminate the transaction and industry specific revenue recognition guidance under current US GAAP and replace it with a principle based approach. We will review this new approach including: transition guidance, 5-step process for recognizing revenue and new disclosure requirements. We will discuss FASB’s ongoing discussions related to certain aspects of the new revenue standard. Presenter: Steve Heilman CPE TRAINING SESSIONS FACHBEITRÄGE Continuous Professional Education 09:00am – 09:50am 09:50am – 10:40am Tax Provisions Included in the PATH Act of 2015 U.S. tax law update and tax opportunities and planning under PATH Act. Protecting American Taxpayers From Tax Hikes Act (PATH Act) signed into law 12/18/2015. Partnership Case Study How to establish a trade or business in the U.S. as a Limited Liability Company (LLC); How to prepare and file Form 1065 (U.S. Return of Partnership Income); Additional U.S. filing requirements for LLCs with foreign partners; Additional state filing requirements for LLCs doing business in various U.S. states. Presenter: William Finnecy 10:40am – 10:55am Morning break 10:55am – 12:05pm Taxation of U.S. Individuals – Individuals will discuss recent changes in the Foreign Bank Account (FICEN114) and Foreign Financial Asset reporting (From 8938). Also, recent developments in the IRS Offshore Voluntary Disclosure program will be reviewed. Presenter: Gregory Cislak Overview of Cost Segregation and of the U.S. Research & Development Tax Credit – Learn how cost segregation can be used to accelerate depreciation deductions on US real estate holdings. After the presentation, you will be able to identify US real estate transactions, which will likely to benefit from cost segregation. – Gain an overview of the U.S. R & D tax credit system, who qualifies and the potential value of the R & D tax credit. Unlock the value of this now permanent tax savings opportunity for companies conducting R & D activities in the U.S. by identifying activities that qualify for this tax credit. Presenters: Will James & Rob Wagner 12:05am – 12:35pm 12:35pm – 01:25pm Lunch break 01:25pm – 02:15pm Foreign Payments to U.S. Entities Gain an understanding of German withholding tax on payments to U.S. pass through entities and procedures for claiming reduced treaty withholding rates including application for exemption certificate, refund application, and Form 8802 Application for a Form 6166 U.S. residency certificate. Presenter: Chris Clifton Permanent Establishments and Form 5472 Reporting (Information Reporting of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business) Companies are spending a significant amount of time managing the existence of a permanent establishment (PE), including allocating the income to a PE. In addition, information reporting required by foreign corporations with operations in the U.S. is increasing and the penalty for misfiling can be severe. – The first portion of this presentation will include a discussion on what constitutes a PE, the role of income tax treaties in determining a PE, recent tax authorities’ behavior with respect to PEs and analysis of common PE situations. – The second portion of this presentation will include an overview of Form 5472, basic filing procedures, penalty and mitigation procedures for failure to file the form and assessment period concerns. Presenter: Rob Wagner 02:15pm – 03:05pm 03:05pm – 03:20pm Afternoon break 03:20pm – 04:10pm Transfer Pricing & BEPS Update On October 5, 2015, the OECD released the final Base Erosion and Profit Shifting (BEPS) documentation packages covering the 15 action items. BEPS will have a profound impact on all multinational enterprises as many countries are in the process of adopting the new BEPS rules. Learn more about the new BEPS deliverables and how they will impact multinational enterprises and how to proactive steps so as to be in compliance with the new BEPS rules. Presenter: Will James CPE TRAINING SESSIONS Day 2: Tax – Wednesday, May 11, 2016 10. – 11. Mai 2016 in Düsseldorf Continuous Professional Education for CPAs Accounting, Auditing and Taxation for CPAs German CPA Society e.V. und IDW Akademie GmbH in Kooperation mit BKD, LLP, USA www.bkd.com CPE Requirements Continuing professional education (CPE) is required for CPAs to maintain their professional competence and provide quality professional services. CPAs are responsible for complying with all applicable CPE requirements, rules and regulations of state boards of accountancy, as well as those of membership associations and other professional organizations. Follow the link to become familiar with the CPE Standards issued by AICPA and NASBA, learn the CPE requirements for AICPA members, and find out the specific CPE requirements for each state board and society: www.aicpa.org/Advocacy/State/Pages/FinalApprovalCPE.aspx Instructors from BKD, LLP, USA Robert J. Wagner II, CPA Managing Partner Rob is the managing partner of BKD’s National Tax Services divisions – international tax, state and local tax, cost segregation and research credit services – and leads the firm’s inbound international services practice. He has provided corporate tax planning since 1986; his experience includes foreign tax credits, domestic and international sales corporation taxation, expatriate and foreign national income taxation, transfer pricing, mergers and acquisitions, multistate taxation, subpart F and income tax treaties for multinational companies. He chairs the Praxity, AISBL Global Tax and Fiscal Group and Praxity™ Tax and Fiscal Group Steering Committee. He is the former chair of the Moores Rowland International (MRI) International Tax Group of North America and MRI’s Expatriate Assignment Solutions Group. Rob is a member of the American Institute of CPAs and Indiana CPA Society. He is the author of several international tax articles, a continuing professional education instructor and former speaker for Bloomberg BNA. He is an Indianapolis Business Journal Forty Under 40 award recipient and in 2007 received the BKD PRIDE Award, given each year to one partner who exemplifies the firm’s values: passion, respect, integrity, discipline and excellence. In addition, Rob received the inaugural Praxity Participant of the Year Award for Partners, which is given to a Praxity firm partner who shows the ability to handle complex client challenges, offer meaningful and timely advice on topical industry matters and work seamlessly with the alliance to benefit fellow participants and clients. Rob is a 1986 graduate of Indiana University, Bloomington, with a B.S. degree in accounting. Jeffrey T. Deane, CPA Managing Partner Jeff is managing partner of BKD’s Pennsylvania offices. His responsibilities include administration, planning and operations for a staff of 75 professionals, including eight partners, working in the firm’s Pittsburgh and Erie offices. Jeff is a recognized expert in the convergence of U.S. generally accepted accounting principles with international financial reporting standards (IFRS). He began counseling clients on the transition to IFRS when he assisted the U.S. subsidiary of a large German-owned manufacturer in 2004. He has authored IFRS articles in the Journal of Accountancy, Pittsburgh Post-Gazette and Erie’s Business Magazine and has been quoted by the Associated Press, IFRS.com and Pittsburgh Business Times. Jeff also has presented on IFRS to several professional services firms and universities, including classes for U.S.-licensed accountants in Germany. His expertise is in consolidations, inventory systems and developing and monitoring financial and nonfinancial benchmarks, with a niche in serving companies based in Europe, Asia and South America that have acquired, developed or opened U.S. subsidiaries. He also has helped outbound U.S. clients seeking a “soft landing” in countries including China, Brazil, Mexico and Canada. Through his leadership in the International Practice Group network, Jeff maintains relationships with professionals on six continents who provide advice on management, tax, audit and accounting as well as understanding of local customs, cultures and business practices in their jurisdictions. Reflecting his leadership, Jeff has been pictured on the front page of the Journal of Accountancy and the cover of Smart Business Pittsburgh with other finalists for the Pittsburgh Smart 50 award recognizing an “ability to effectively build and lead innovative and smart organizations.” Jeff is the secretary of the Pittsburgh Regional Alliance and serves on the audit committee of the Allegheny Conference on Community Development. He regularly assists government officials in attracting foreign companies to the region and led the firm’s sponsorship of the Pittsburgh G-20 Partnership in 2009. He also serves on the executive committee of the German-American Business Circle of Pittsburgh, chairs the German Executive Group and is a former board director of The British-American Business Council, Pittsburgh Chapter. Jeff is a member of the American Institute of CPAs and Pennsylvania Institute of Certified Public Accountants. He is a 1987 graduate of Robert Morris University, Pittsburgh, Pennsylvania, with a B.S.B.A. degree in accountancy. Stephen H. Heilman, CPA Partner Steve has more than 29 years of public accounting experience and manages a broad range of audit, review, consulting and nontraditional engagements. Among his specialties are audits of foreign-owned U.S. manufacturing, distribution and service businesses as well as not-for-profit organizations. He works closely with many European group auditors in order to provide the reporting package needed for consolidation while complying with the auditing standards or both the United States and the resident country of the parent company. Throughout his career, Steve has helped clients understand and implement new accounting pronouncements and guided them through complex transactions such as international operations, mergers, spin-offs, joint ventures, bond financing, consolidations, and international operations. He draws on his experience to provide effective management recommendations and solutions and his engineering background complements his work with the firm’s manufacturing and distribution clients. He also serves a wide spectrum of not-for-profit entities, including schools, foundations, health and human service providers, churches and social and professional associations. Steve has co-authored articles on international financial reporting standards (IFRS) in the Journal of Accountancy and Erie, Pennsylvania’s Business Magazine and has made presentations on IFRS and IFRS for Small and Medium-sized Entities (SME) to professional service firms and universities. He also has presented topics on Group Audits and updates to U.S. audit and accounting standards to professional societies in Germany. He is a member of the American Institute of CPAs (AICPA) and Pennsylvania Institute of Certified Public Accountants (PICPA). Steve recently completed a three year service on the Financial Accounting and Reporting Subcommittee of the AICPA Board of Examiners Content Committee, and he is a past recipient of the PICPA merit award for outstanding achievement on the CPA exam. Steve is a member of the audit and finance committees and board of directors of Three Rivers Rowing Association and GlobalPittsburgh®. He also serves as treasurer for both of these Pittsburgh not-for-profit organizations. He is a graduate of the University of Pittsburgh, Pennsylvania. William G. Finnecy, CPA, CVA Partner Bill is a tax partner with experience serving businesses engaged in maritime industries, including Great Lakes and ocean vessel transportation, construction, dredging, salvage and scrap yard operations. His client, Donjon Marine Co., Inc., is a major U.S. and international maritime leader, and its Donjon Shipbuilding and Repair, LLC arm in Erie operates a 44-acre shipbuilding and repair facility that is the largest of its kind on the Great Lakes. He also serves the commercial construction, material handling, manufacturing and real estate industries as well as influential not-for-profit agencies. His clients include one of the country’s oldest continuously operating amusement parks. Bill is a strategist on the financial, tax and audit issues facing businesses. He also has consulted on international and multistate tax strategies and compliance, has provided audit representation services for companies before federal, state and local taxing authorities as well as advising familyand closely owned and operated businesses. He is a member of the American Institute of CPAs (AICPA), Pennsylvania Institute of Certified Public Accountants (PICPA) and The Ohio Society of Certified Public Accountants. He chairs The Sight Center of NWPA Board of Directors, served on the AICPA Governing Council as a PICPA representative and is past treasurer on The Kahkwa Club Board of Governors. He has been a member of the United Way of Erie County Leadership Committee and helped found the United Way Young Leaders Club. Bill regularly presents on international tax and accounting to the German CPA Society, IDW Akademie GmbH and other international and national groups. In 2012, he represented Erie as a sister city ambassador in Lublin, Poland and spoke in Budapest, Hungary on “U.S. Foreign Financial Asset Reporting Compliance.” He holds the Certified Valuation Analyst designation. Bill is a 1988 graduate of Kent State University, Ohio, with a B.B.A. degree in accounting and attended the University of Illinois National Tax Education Program. William D. James Principal Will leads BKD’s transfer pricing practice. He has been a dedicated transfer pricing consultant since 1992, primarily working with large international accounting firms and advising clients on various transfer pricing and tax valuation issues. Will has experience in transfer pricing planning, documentation, advance pricing agreements, intellectual property valuation, cost-sharing arrangements and transfer pricing controversy for clients in multiple industries. He spent three years in the United Kingdom gaining knowledge of transfer pricing under the Organisation for Economic Cooperation and Development Guidelines, in addition to his knowledge on U.S. Internal Revenue Code Section 482. He is a frequent speaker on transfer pricing topics at outside tax seminars, including the Council for International Tax Education, the Tax Executives Institute, INFONEX, IASeminars, World Trade Centers and the St. Louis International Tax Group. He has also presented on various transfer pricing topics in Canada, China, Israel, Japan, Singapore and throughout Europe. Will currently serves as the Global Chairman of Praxity, AISBL’s Transfer Pricing Expert Working Group. He is on the board of directors at the World Trade Center St. Louis and is a member of the Development Committee on the Leadership Council at the Donald Danforth Plant Science Center in St. Louis. Will is a graduate of Lake Forest College, Lake Forest, Illinois, with a B.A. degree, and Northeastern University, Boston, Massachusetts, with an M.B.A. degree in finance and international business. Gregory N. Cislak Managing Director As BKD’s global mobility services leader, Greg assists clients with tax issues involved in sending employees to work outside of their home country as well as individuals with international tax issues. His experience includes country-specific tax planning, home- and host-country tax return preparation, certificates of coverage, pre- and post-assignment consultations, hypothetical tax-equalization calculations and tax authority inquiries and examinations. Prior to joining BKD, he spent eight years with a large national accounting firm in its expatriate practice, including a short-term assignment in Brussels, Belgium. Greg is a member of the American Institute of CPAs and Indiana CPA Society. He is a 1977 graduate of Purdue University, West Lafayette, Indiana, with a B.S. degree in chemistry, and 1979 graduate of The University of Chicago, Illinois, with an M.B.A. degree in finance. Christopher M. Clifton Managing Director Chris is a member of BKD’s International Tax Services division. He has provided public accounting services since 2001 and has experience in international tax planning and compliance for multinational companies in areas such as foreign tax credits, subpart F, withholding taxes and income tax treaties. He focuses on international tax planning and compliance for domestic and foreign corporations. He is a member of the American Institute of CPAs and Indiana CPA Society. Chris is a frequent speaker about international tax matters at Praxity, AISBL and other conferences. He has written articles on such topics as passive foreign investment companies, the Foreign Account Tax Compliance Act and foreign bank account reporting. He is a 1999 graduate of Bob Jones University, Greenville, South Carolina, with a B.S. degree in accounting, and a 2001 graduate of Indiana University, Bloomington, with an M.Acc. degree with a taxation emphasis. BKD, LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses für CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org. Teilnehmerkreis – Who should attend? Die Veranstaltung CPE–Continuous Professional Education for CPAs richtet sich an U.S.-Certified Public Accountants (CPAs), die im Rahmen ihrer kontinuierlichen beruflichen Fortbildung die CPE-Requirements von AICPA (American Institute of Certified Public Accountants), NASBA (National Association of State Boards of Accountancy) und/oder einer State CPA Society oder eines State Board of Accountancy der U.S.-Bundesstaaten und Territorien erfüllen müssen. Auch Personen ohne CPA-Qualifikation können bei Interesse an den Fachthemen der CPE Training Sessions an der Veranstaltung teilnehmen. Veranstaltungsgebühr / sonstige Kosten Sie können entweder beide Veranstaltungstage oder alternativ nur einen Veranstaltungstag aus Ihrem Interessensgebiet buchen. Buchung der Gesamtveranstaltung (Preise inkl. 19% USt.) Die German CPA Society e.V., Berufsverband der U.S.-Certified Public Accountants in Deutschland hat sich zum Ziel gesetzt, den in Deutschland und weiteren europäischen Staaten tätigen US-CPAs die Möglichkeit zu bieten, an CPEPräsenzveranstaltungen in Deutschland teilzunehmen. EUR 895 für Nichtmitglieder der GCPAS oder des IDW (Bei Beitritt zur GCPAS bis zum 29. April 2016 wird nur die Veranstaltungsgebühr für GCPAS-Mitglieder berechnet: Gutschrift des Differenzbetrags.) EUR 695 für GCPAS-Mitglieder und IDW-Mitglieder EUR 195 für Studenten, die nicht Mitglied der GCPAS sind (Bei Beitritt zur GCPAS bis zum 29. April 2016 wird nur die Veranstaltungsgebühr für GCPAS-Student-Membership berechnet: Gutschrift des Differenzbetrags.) EUR 95 für GCPAS-Student-Membership Buchung Einzelveranstaltungstag (Preise inkl. 19% USt) Additional Information – Who should attend? – – – – Prerequisites: None Advanced Preparation: None Program Level: Overview Delivery Method: Group – Live EUR 450 für Nichtmitglieder der GCPAS oder des IDW (Bei Beitritt zur GCPAS bis zum 29. April 2016 wird nur die Veranstaltungsgebühr für GCPAS-Mitglieder berechnet: Gutschrift des Differenzbetrags.) EUR 350 für GCPAS-Mitglieder und IDW-Mitglieder EUR 100 für Studenten, die nicht Mitglied der GCPAS sind (Bei Beitritt zur GCPAS bis zum 29. April 2016 wird nur die Veranstaltungsgebühr für GCPAS-Student-Membership berechnet: Gutschrift des Differenzbetrags.) EUR 50 für GCPAS-Student-Membership Learning Objectives At this training session, participants will: – Discuss U.S. tax law updates, tax opportunities and planning under PATH Act – Describe FASB and AICPA updates – Explain current changes and impact of the revenue recognition standard and leases project – Recognize AICPA, SEC and GAO independence rules and Code of Professional Conduct – Identify taxation regulations for U.S. individuals – Describe the U.S. R&D tax credit system and cost segregation – Discuss the newly released final BEPS documentation packages – Identify what constitutes a permanent establishment (PE) and analyze common PE situations CPE – Teilnahme-Bescheinigung und CPE-Credits Die Teilnehmer erhalten eine Teilnahme-Bescheinigung mit Ausweis der erworbenen CPE-Credits. Die Teilnehmer erwerben die folgenden CPE-Credits, die im Certificate bestätigt werden (maximale Credits bei Teilnahme an allen Vorträgen): Accounting / Audit 5 Ethics 2 Taxation 7 To view CPE information visit: http://www.eventbrite.com/e/cpe-continuous-professional-education-for-cpas-tickets-22045210819 Die Veranstaltungsgebühr beinhaltet: Veranstaltungsdokumentation (CPE-Trainings-Sessions mit allen Präsentationen auf USB-Stick), Mittagsessen am 10. und 11. Mai 2016 sowie Kaffeepausen, Erfrischungen. Die Stornierung/Cancellation ist bis zwei Wochen vor dem Termin kostenlos. Bis eine Woche vor dem Termin fällt die hälftige Gebühr an, danach die volle Gebühr. Full refund for cancellations 2 weeks before the event, half refund 1 week before the event, after that no refund available. For more information regarding refund, complaint and/or program cancellation policies, please contact our offices at [email protected]. Die Zahl der Teilnehmer ist begrenzt. Über die Teilnahmemöglichkeit entscheidet ausschließlich die Reihenfolge des Eingangs der Anmeldungen. Nach Eingang Ihrer Anmeldung erhalten Sie eine Bestätigung per E-Mail und die Rechnung per Post. Termin / Veranstaltungsort Institut der Wirtschaftsprüfer in Deutschland e.V. Wirtschaftsprüferhaus, Tersteegenstr.14, 40474 Düsseldorf www.idw.de l l Dienstag, 10.5.2016: 9:30 Uhr bis 16:30 Uhr Mittwoch, 11.5.2016: 9:00 Uhr bis 16:10 Uhr Antwortfax: 0049 (0)621 122 66-529 Kontakt/Anmeldung/Registration Requirements Ja, ich nehme an der Veranstaltung CPE – Continuous Professional Education for CPAs am Dienstag, 10.5.2016 und Mittwoch, 11.5.2016 in Düsseldorf teil (Gesamtbuchung). Ja, ich nehme an der Veranstaltung CPE – Continuous Professional Education for CPAs am Dienstag, 10.5.2016 in Düsseldorf teil (Einzelbuchung Tag 1 Acccounting/Auditing Sessions). Ja, ich nehme an der Veranstaltung CPE – Continuous Professional Education for CPAs am Mittwoch, 11.5.2016 in Düsseldorf teil (Einzelbuchung Tag 2 Tax Sessions). Ja, ich bin Mitglied der German CPA Society e.V. Ja, ich bin Mitglied des Instituts der Wirtschaftsprüfer in Deutschland e.V. Ja, ich bin Studentin/Student. Ja, ich bin Vegetarier. Teilnehmer Abweichende Rechnungsadresse Name, Vorname Name, Vorname Firma Firma Straße Straße PLZ, Ort PLZ, Ort Tel./Fax Tel./Fax E-Mail E-Mail Bitte überweisen Sie den Tagungsbeitrag vor der Veranstaltung bis zum 28. April 2016 nach Erhalt der Rechnung an o.g. Rechnungsadresse auf folgendes Konto: German CPA Society e.V. Konto-Nr.: 8853118 Landesbank Baden-Württemberg Bankleitzahl: 600 501 01 IBAN: DE 61 6005 0101 000 885 3118 BIC-Code/Swift: SOLADEST Studenten fügen dem Antwortfax zur Inanspruchnahme der ermäßigten Teilnahmegebühr bitte eine aktuelle Immatrikulationsbescheinigung bei. Hinweis: Die Zahl der Teilnehmer ist begrenzt. Über die Teilnahmemöglichkeit entscheidet die Reihenfolge des Eingangs der Anmeldungen. Nach Eingang Ihrer Anmeldung erhalten Sie eine Bestätigung per E-Mail und die Rechnung per Post. Hotelempfehlungen (Selbstbuchung durch die Teilnehmer) Hilton Düsseldorf Radison Blu Scandinavia Hotel Düsseldorf Für Rückfragen steht Ihnen Frau Köster unter Tel. +49 (0)621 122 66-50 oder per E-Mail [email protected] sehr gerne zur Verfügung. Ihre Daten: Ihre Daten werden von der GCPAS und BKD, LLP ausschließlich zur Organisation der Veranstaltung verwendet und in keiner Weise an Dritte weitergeleitet. Wir würden Sie gerne auch künftig über unsere Veranstaltungen per E-Mail informieren. Sollten Sie daran Interesse haben, bestätigen Sie dies bitte ausdrücklich: Ja, ich habe Interesse, in Zukunft per E-Mail auf Veranstaltungen der GCPAS hingewiesen zu werden. German CPA Society – Verband der Certified Public Accountants in Deutschland e.V. [email protected] Datum Unterschrift l www.GCPAS.org l Stuttgart VR 6851