newsletter - Alabama Society of CPAs

NEWSLETTER
A Publication of The Alabama Society of Certified Public Accountants • May 2008
89th Annual Meeting
EDUCATION, EDUCATION, EDUCATION!
T
he Alabama Society of
CPAs’ 89th Annual Meeting is all about education.
It may be a specific A&A program,
or maybe a session about new technology. Perhaps it’s James Maurer
of Grant Thornton, inspiring the
Young CPAs. Or maybe, just mayAlton Sizemore
be, it’s the Educators Conference, a
new program for the ASCPA, designed to bridge
the gap between CPAs in practice, industry and
government and instructors of accounting.
Whatever the reason for you to choose the
Annual Meeting this year, come on down! The
Society puts on a great day of CPE, vendors,
networking with peers and amazing door prizes.
Here is what you can expect on June 5.
The Alabama CPA
Ralph Summerford
James Maurer
Have YOU seen all the sessions on fraud that
you want to see? This specialty has grown and
is always a huge draw at ASCPA conferences.
Ralph Summerford and Alton Sizemore of Forensic/Strategic Solutions, will bring a wealth of
case studies to their session. Real World Fraud
is the topic for their general session.
Carlton Collins brings his own expertise to Information Security for CPAs. With businesses
increasingly going “paperless”, the integrity of
technology is a prime concern. Since 1984, Carlton has worked in the accounting software industry installing systems, consulting with end users,
personally lecturing to 1500 businesses, consulting for accounting software companies, and publishing books, articles and websites. He is a past
chairman of the AICPA Technology Committee.
Join Jim Maurer, Partner in Charge of Strategic Learning at Grant Thornton LLP for an
energizing discussion on Enhancing Your Leadership Skills and Building Effective Networks.
In this highly interactive session, each participant will complete their own assessment and
learn more about themselves. Focus will be on
the characteristics of each behavior type, environments that are more conducive to each type
and the importance and need for “flexing”
one’s style to increase personal effectiveness
and connection with others. Application of
the key concepts will also be applied to understanding the importance of building
a robust network of professional contacts and how to develop and nurture
strong relationships in the community and market place.
Keynote speaker at the noon
business luncheon is current
AICPA Chair, Randy Fletchall.
As the 95th chair of the AICPA he
brings his experience as a partner
with Ernst & Young to that role.
In his inaugural address he urged
members of the profession to “realize that providing a more flexible
and diverse workplace is the right
answer socially, demographically,
Randy Fletchall
and economically.”
Afternoon sessions incorporate perennial favorites Tom Ratcliffe with his popular A&A Update
as well as Pat Kelley with a General Tax Update.
Rounding out the day is the first ASCPA Educators Conference. With support of the Association
of Alabama Accounting Educators, instructors from
Alabama two and four-year programs are invited
to learn how to keep the accounting pipeline full.
One panel will concentrate on best practices for
building interest in accounting at the high school
level. The second panel will offer ideas to maximize moving students from graduation through
certification. The ASCPA’s Education Committee
created the agenda.
“We used to have this conference years ago
and have really missed it,” said Dr. Frank Messina of UAB. “I know all my folks are signed up
and looking forward to hearing from the panels.
Even though we think we’re doing a pretty good
job, there’s always something new we can implement.”
INSIDE THIS ISSUE
Meet the Candidates .......................................... 3
ASCPA 89th Annual Meeting ............................ 4
Young CPA Charity Golf Tournament .............. 5
AICPA Announces Revised Standards ............... 6
Members In Motion ........................................... 7
CPA Standout .................................................... 9
Student Success ................................................ 10
We Welcome New CPAs .................................. 12
State Board News ............................................. 13
1
The Alabama CPA
Newsletter
Alabama Society of
Certified Public Accountants
P.O. Box 5000
Montgomery, Alabama 36103
1-800-227-1711
334-834-7650
www.ascpa.org
Officers
Charles L. Watkins, Chair
Marlene M. McCain, Chair-elect
J. Brian Barksdale, Vice-Chair
E. Lamar Reeves, Secretary/Treasurer
Steven M. Barranco, Past Chair
Board of Directors
William Mark Baker
Roger F. Bryant
Samuel F. Carnley
James R.L. Carroll
Darren P. Hipps
Clifton T. Jackson
Kevin R. Kirkland
John N. McCain
Rita M. Prince
John P. Shank
Amanda H. Snead
Amanda M. Tyler
Terry W. Wilhite
Aaron K. Waller
Justin K. Clark, Young CPA
Don McLeod, Young CPA
AICPA Council Members
Thomas A. Ratcliffe
Stephen L. Moore
Charles L. Watkins
The Alabama CPA Newsletter 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
President and CEO
Message from the Chair...
CHARLES WATKINS
T
oday is April 16th and each year as I finish “filing season” I feel an urge to write
an editorial on the inequity and unfairness of our federal tax structure. Of
course, writing an editorial to the local newspaper in a small town would only serve
to get me labeled as some sort of fanatic – a threat to himself and the community so I will make just a few observations to the profession that most assuredly feels the
same frustrations I feel. Why do we penalize success in this country? I am amazed
at the ways tax laws treat those taxpayers that have been rewarded financially as a
result of education, work ethic, determination, and sacrifice. The tax laws limit their
deductions, exemptions, and contributions to pension plans. It phases out tax credits
for educating their children, interest deductions for student loans and limitations
on mortgage interest, and finally our “flat tax”, the so-called Alternative Minimum
Tax, kicks in if it is determined that the taxpayer did not already pay enough tax.
Why does our system feel the need to penalize rather than reward success? These
taxpayers are the ones that create jobs and opportunities for all of us, yet, where is the
“THANK YOU?” Even the new “Economic Stimulus Payment”, which as I understand was to stimulate the economy by spending, was phased out as AGI increased.
Whoa!! I guess the thinking was that the folks with higher incomes would not enjoy
“wasting $300”. I guess only political minds have the ability to understand this
[kind of ] thinking!
Now I feel better! Thanks for letting me vent!
As the great Yogi Berra once said “It ain’t over ‘til it’s over.” Well “it’s about
over!” My year as the Chair of the Alabama Society of CPAs is rapidly coming to
an end. As I reflect on the year, I can only be filled with humility and gratitude for
the membership’s allowing me this great opportunity and privilege. The year has
brought many opportunities and challenges for the ASCPA leadership but with each
opportunity and challenge you, the members, have rallied with encouragement and
support. Thank you!! We have made plans for the financial future of the Society
by allowing the Board of Directors to monitor dues. Land has been purchased and
plans are in process to provide adequate physical facilities for an expanded Society
office. A new position has been created and staffed to provide for a full-time chapter
liaison. We have re-activated the Educational Foundation and are working toward
restructuring the ALA/PAC.
The Alabama Society of CPAs is poised on the brink of an exciting future. We
have a great staff, excellent incoming leadership, outstanding AICPA Council representatives, and a tremendous group of volunteer CPAs that step up to the plate, dayin and day-out, to meet the needs of the ASCPA and the accounting profession.
This article is my last as the Chair of the ASCPA. Thank you for listening to me
as I have written regarding this great profession of which we are privileged to be a
part. Thank you again for your continuing support.
Diane L. Christy, Editor
2
The Alabama CPA
MEET THE CANDIDATES
Marlene McCain, Chairman
of the Board
Marlene McCain works with
Warren, Averett, Kimbrough
& Marino, LLC as a Partner
in the Audit Division. She
has served as a past president
Marlene McCain for the Birmingham chapters
of the Alabama Society of CPAs and the American Women's Society of CPAs. Ms. McCain has
served for three years as Birmingham Chapter representative on the Board. She earned both her BS
in Accounting and MBA degree from the University of Alabama in Birmingham.
Brian Barksdale, Chair-Elect
Brian Barksdale is managing
partner of the Birmingham office of Carr, Riggs, & Ingram,
LLC. He joined the firm as a
college intern while attending Samford University. Mr.
Brian Barksdale Barksdale works primarily in
auditing, corporate and individual taxes and business consulting. He is a member of the ASCPA
Board and a past president of the Birmingham
chapter.
Anglin, Reichman, Snellgrove & Armstrong and
specializes in government contracting and technology. He is a graduate of the University of Alabama. Anglin has served on the ASCPA Board,
and is a former Huntsville Chapter president.
He is chair of the ASCPA Ethics Committee and
is a member of the Federal Tax Clinic’s Board of
Directors.
Stacy Cummings has been with Wilkins Miller in Mobile since graduating from the University
of Mississippi in 2001. Her experience includes:
litigation services, audits, multiple-state wholesale
distributors, multiple state manufacturers, professional service firms, individual and corporate taxation, real estate developers and income tax planning. She has served as an officer in the Mobile
chapter and is a CPA Ambassador.
Stephanie Doss is a member of Tuscaloosa
firm Morrison & Smith. She has over 11 years
of experience in accounting and currently specializes in the the construction industry. She holds licenses in both Alabama and Colorado. Ms. Doss
is a member of the Young CPA Board and is a
member of the National Association of Women in
Construction. She is a graduate of the University
of Alabama.
William R. Massey is a senior manager with
MDA Professional Group, P.C., and has been
with the firm since January 2003. He received
his undergraduate degree from Auburn University
and masters of accountancy from the University
of Alabama at Birmingham. He currently serves
as Northeast Chapter president and has served as
chapter representative to the board of directors.
Tommie Singleton is the Marshall IS Scholar
and Associate Professor at the University of Alabama in Birmingham (UAB). He also is the Director of Forensic Accounting Program at UAB. His
education and experience are a mix of information systems and accounting. Singleton has earned
his CISA, CMA, CPA, and CITP certifications.
He has served on the board of the Birmingham
Chapter of the ASCPA since June 2004, and the
ASPCA's Education Committee since 1999.
Renee Hubbard is a Principal with Jackson
Thornton with a practice focus on taxation. Hubbard’s work as a tax consultant requires her to
provide tax planning and compliance services to
both individuals and closely held businesses. She
currently serves as the chair of the ASCPA’s Federal Taxation Committee. Hubbard is a graduate
of Auburn University.
E. Lamar Reeves, Vice-Chair
Lamar Reeves joined Smith,
Dukes, Buckalew, LLC of
Mobile in 1986 and was made
a partner in 1998. He is a
graduate of the University of
Montevallo and has served on
Lamar Reeves
the Board of Directors of the
university’s foundation. Mr. Reeves has been the
Mobile representative on the ASCPA Board and
has served in many offices of the Mobile Chapter.
John Shank, SecretaryTreasurer
John Shank is a founding
shareholder of Barfield, Murphy, Shank & Smith, P.C. and
serves clients in organizations
ranging from non-profits to
John Shank
manufacturing. He is a 1985
graduate of Huntingdon College, where he graduated with honors. John has been awarded "Who's
Who in Law and Accounting" and "Top 40 Under 40" by the Birmingham Business Journal. He
has served in several officer positions of the Birmingham Chapter and is a current Board member
of the ASCPA.
Nominations Committee Candidates
(Members will vote for three)
Gary S. Anglin is a partner in Huntsville firm
The Alabama CPA
3
ALABAMA SOCIETY
OF CERTIFIED PUBLIC ACCOUNTANTS
89TH ANNUAL MEETING
JUNE 5, 2008
~
CHAIRMAN’S BREAKFAST – 7:00 A.M.
Chairman of the Board of Directors
Charles Watkins invites you
to the breakfast buffet
MORNING SESSIONS – 8:00 A.M. – NOON
Alton Sizemore, CPA and
Ralph Summerford, CPA
Real World Fraud (A&A)
Carlton Collins, K-2 Enterprises
Information Security for CPAs
Young CPA Session
James Maurer, CPA, Grant Thornton, LLP
LUNCHEON – NOON - 1:30 P.M.
Annual Business Meeting,
Chairman Charles Watkins presiding
Keynote Speaker: Randy G. Fletchall, AICPA Chair
AFTERNOON SESSIONS – 1:30 P.M. - 5:00 P.M.
Dr. Thomas A. Ratcliffe, CPA
Accounting Update (A&A)
Patrick D. Kelley, CPA
General Tax Update
ASCPA/AAAE Educators Conference
Visit www.ascpa.org to register
4
The Alabama CPA
Young CPA Charity Golf Tournament
Sponsored by Savela Solutions
I
t’s the event you’ve waited for ALL YEAR and
it’s only a couple of weeks away. The Young
CPAs have been working hard – and now that
tax season is past they’ll be working even harder - to
make this year’s tournament bigger and better than
the last one. What’s on the horizon for 2008?
NEW COURSE
First time on the Robert Trent Jones Golf
Trail! The tournament literally outgrew the
course at Eagle Point. Here’s a description of the
two courses at Oxmoor Valley.
“Sculpted from the peaks and valleys of the
Appalachians, Oxmoor Valley offers scenic forests,
numerous creeks and challenging elevation changes. The Ridge Course, with its rolling fairways,
heavy tree cover and precipitous 150-foot elevation changes, is incredibly photogenic. As a reminder of the site's former use as mining land, the
green at the par 5 twelfth is buttressed by a shelf
of exposed shale rock. The Valley Course is dotted with picturesque lakes and stretches two miles
downrange along a slender valley. The 18th hole,
a 441 yard par 4, nicknamed ‘The Assassin’, rises
to a dramatic finish at the signature clubhouse just
behind the green.”
Now, if that won’t get you into your Payne
Stewart knickers, then nothing will!
crease YOUR client list by doing some business
on the links.
SAME WORTHY CAUSES
The Exceptional Foundation and the Society’s own Educational Foundation continue to
benefit from this year’s tournament. The Exceptional Foundation provides a safe place and fun
activities for children and adults with mental and
physical challenges. Tricia Kirk and her talented
staff have grown a wonderful program through
private donations and fund-raisers only and now
serve almost 300 clients weekly. They’ve introduced participants to movie night, their own
prom, athletic teams/events, a day at the mall
and much, much more. For caregivers and family The Exceptional Foundation is a source of
respite care and peace of mind. Their programs
have expanded the horizons for these folks,
sometimes well beyond what anyone thought
was possible. The Young CPAs are humbled by
the opportunity support this effort.
The Educational Foundation of the ASCPA
continues to fund college scholarships for fourth
and fifth year accounting students at 23 universities across the state. What better way to give back
to the accounting profession than by bringing
new members into it through your support of the
Foundation.
Sign up NOW and get into the
game with the Young CPAs!
Check the home page for
registration information,
www.ascpa.org.
NEW SPONSORS
Sponsors have been swarming and the committee is grateful for the early support of Advantage Payroll, ITAC Solutions, L. Kianoff & Associates and Risk Management Association’s Young
Professional Group. AON Insurance Services
and their local representative Regions Insurance
also wished to participate but faced several challenges.
“AON called us and wanted to be a Gold
Sponsor ($2500), but didn’t see how they could
manage the logistics of getting a tent on the course
when they are based in Pennsylvania. The golf
committee and ASCPA staff suggested a direct
donation to The Exceptional Foundation and the
Educational Foundation at the opening luncheon.
That’s the advantage of a tight organization, we
can be creative and really customize how a sponsor supports the event”, said Michael Kassouf, golf
tournament chair.
With the event only a month away, take a few
minutes to access both sponsor and team registration forms on the ASCPA website. Chapters are
encouraged to support the effort of their Young
CPAs by fielding a team as well. Remember that
this is an opportunity for sponsors to reach you
as THEIR marketing target, and also a way to inThe Alabama CPA
5
AICPA Announces Revised Standards
for Peer Review
Changes become effective January 1, 2009
T
he AICPA Peer Review Board (Board) has
released revised Standards for Performing
and Reporting on Peer Reviews (Standards) and Interpretations to the Standards. The
revised guidance is expected to result in a more efficient and effective peer review process. Since the
revisions are significant, all interested parties, especially peer reviewers, peer reviewed firms (including those responsible for their firm’s quality control
functions) and peer review users are encouraged to
become familiar with them.
Many factors have influenced the current reevaluation of the Standards and Interpretations,
most notably feedback received from peer review users, including feedback received from an
on-line poll of AICPA members. The feedback
was considered by an AICPA Board of Directors task force established in May 2005, which
issued a report of recommendations to enhance
E
To ensure Program integrity and usefulness, the
proposed revisions were designed to meet stakeholders’ needs. The revisions recognize the public
interest in the quality of the accounting, auditing and attestation services provided by members’
firms. They also recognize the importance peer
review plays in the state board of accountancy licensure process and for other regulators such as
the Government Accountability Office.
To further these objectives, the revised guidance creates one set of Standards and Interpretations within the Program for all AICPA members
subject to peer review. This includes those members’ firms currently enrolled in the CPCAF Peer
Review Program.
The revised Standards and Interpretations are
effective for peer reviews commencing on or after
January 1, 2009. We encourage you to review
and become familiar with the revised guidance.
Introducing the New & Improved 2008
PCPS/TSCPA National MAP Survey!
ver wondered how your firm stacks up
against other firms? Find out where your
firm stands by taking part in the CPA profession’s premier benchmarking study – the PCPS/
TSCPA National MAP Survey.
The survey covers key practice management
issues that will allow your firm to compare
its management policies and financial results
to other firms, and gain strategic guidance to
build a more profitable and rewarding practice.
Additionally, survey results will help accounting firms make core business decisions and also
benchmark themselves against other firms in
their region according to firms similar in size
and to national averages.
For 2008, we have streamlined the survey process and enhanced overall value with:
• A shorter, more focused survey – 40% fewer
questions;
• Results that are more targeted and “userfriendly”;
• FREE summary results report for ALL participants;
6
the Program in February 2006. That report of
recommendations was considered by a Joint Peer
Review Task Force and the Board’s Standards
Task Force, which have been addressing harmonization issues and other program enhancements
since 2004. Their conclusions and proposals were
released in April 2007 in an exposure draft with a
comment deadline of June 30, 2007. The comment letters, which reflected stakeholders’ continued strong interest in improving peer review,
were carefully considered and their feedback was
incorporated into the final guidance approved by
the Board in late 2007.
Revisions to the Standards include more principles-based Standards, and changes to engagement
and report reviews. Also, the reporting process has
been reengineered to include a shorter and more
concise peer review report, which enhances its
clarity, comparability and understandability.
•R
esults produced months earlier than in previous years.
The summary report will contain an extract
of key performance metrics from the survey –
such as billing rates, salaries, hours charged/
compensated, services as a percentage of fees,
major income statement statistics and more.
The comprehensive report, available for purchase and free to PCPS members, will include
every performance metric gathered by the sur-
In
vey crossed against many relevant comparison
groups. It will also contain additional ratios
and analyses of statistics.
The survey will open on or around May 1,
2008 and close on July 11, 2008. You’ll want to be
certain that you do not miss this golden opportunity that is more valuable than you can imagine…
just ask one of the thousands of firms that have
participated in the past. For more information,
please visit http://map.pcps.org.
Memoriam
Ralph Bray Britton
Arthur James Hudson, Jr.
August 25, 1926 - March 8, 2008
Carillon Beach, Florida
Certificate #506
August 4, 1924 - February 26, 2008
Mobile, Alabama
Certificate #216
The Alabama CPA
MEMBERS IN MOTION
Promotions and New Positions
Barfield, Murphy, Shank & Smith PC was featured in the February issue of Practical Accountant, a national accounting magazine. It was the only Alabama accounting firm cited in the cover
story article about work/life strategies.
Covenant Consulting Group, LLC announced that Christy Lambert joined
their office as an accounting intern. She is a student member of the ASCPA
at the University of Alabama at Birmingham.
Kim Shrewsbury has been named vice president of finance at St. Vincent’s
Hospital East in Birmingham. She has over 20 years of accounting experience in the healthcare industry.
Camino Everson has been promoted to chief financial officer at Infinity
Technology, where he was previously director of finance and accounting. He
received his undergraduate degree and MBA from the University of North
Alabama.
Will Technology Inc. announced that Kevin Cook joined them as Chief Financial Officer. He was most recently with Westwind Technologies and has
more than 25 years experience in strategic planning.
Machen, McChesney & Chastain, LLP announced the promotions of Lesley
Price, Nicole Schaus and Matt Griffith. Price and Griffith were promoted
to manager. Price is a graduate of the University of Tennessee with both
undergraduate and master of accountancy degrees. Griffith received his undergraduate degree from the University of Tennessee at Chattanooga and his
master of accountancy from Auburn. Schaus, an ASCPA associate member,
was appointed senior accountant.
Members in the Media
Christy Lambert
The Decatur Daily featured Alford, McKenzie & Breeden managing partner Ray Breeden in its February 24 issue. He recognized the variety of activities he experiences as a CPA as the
reason he’s spent 26 years in the profession.
Gaylon Drake, Cullman sole proprietor, was quoted in a recent
article in the Cullman Times. He spoke about the challenge of
advising his clients who are farmers.
Kim Shrewsbury
Camino Everson
Awards and New Designations
Robert L. Holman, president of Donaldson,
Holman & West, PC, was elected to serve
on the corporate board of directors of the
YMCA of Metropolitan Birmingham.
Appointed to the Eufaula-Barbour County
Chamber of Commerce Board of Directors is
Aubrey Baugh of ABC Transportation. He Robert Holman
serves the firm as its transportation services manager.
Reliance Financial Group of Birmingham announced that Richard
Thompson joined the firm’s senior management team. Thompson, senior vice president of corporate services, brings 15 years of financial
management experience to his position.
Richard Thompson
Community News
Dianne Hart, managing partner at Benefits Administration Services, LLC was elected to serve a 3-year term on the Gulf Coast
Area Tax Exempt / Government Entities Council. The TE/GE
Council provides a forum to communicate with the IRS regarding policies, tax issues and procedures for professionals who work
in Employee Benefit Plans. Dianne is a Qualified 401(k) Administrator, and an associated professional member of the American
Society of Pension Professionals and Actuaries.
––––––––––––––––––––––––––––––––––––––––––––––––––––
The Alabama Society of CPAs was recently recognized for their support of Entrepreneurship Week, one of the country’s largest events dedicated to teaching
students about business.
CORRECTION:
We mistakenly identified Mike Elder as a member of Mobile
firm Crow Shields & Bailey. He is a principal in the Foley office of Hartmann, Blackmon & Kilgore, PC. We apologize for
the error.
like to look good and save money, we’ve got a deal for you. ASCPA members now have
GOT STYLE? Iftheyouopportunity
to save when you shop at Brooks Brothers and Jos. A. Bank clothing stores.
Under these new member-benefit programs, you’ll save 15 percent at Brooks Brothers and 20
percent at Jos. A. Bank stores nationwide, including purchases made over the internet.
“This is another example of how we’re working hard to make sure our members continue to
benefit through the ASCPA,” said Betty Barker, director of member services. “Our wide range of
benefits guarantees that everyone can see the value in an ASCPA membership.”
The best thing about these programs is all you have to do
is shop and save. Visit the Benefits section
under the Membership tab on our website, www.ascpa.org, or call Betty Barker
at 800-227-1711.
The Alabama CPA
7
32nd Annual Sandestin CPE Conference
July 27-31
Hilton Sandestin Beach Golf Resort and Spa
Your family CPE destination!
A&A and Tax Updates from Dr. Tom Ratcliffe and Pat Kelley
Plus NEW sessions:
Forensic Accounting: Uncovering Schemes and Scams
Donna Ingram, CPA
When Things Go Bad: An Overview of Bankruptcy
Scott Williams, Esquire
Enjoy the opening reception, family cookout, as well as fishing and golf tournaments for an amazing
four days in beautiful Sandestin. Print out the registration form from the website or register on-line.
www.ascpa.org
8
The Alabama CPA
CPA Standout Jeff Hilyer
Giving a new definition to the term “whistle-blower”
I
’ve never seen Jeff Hilyer when he didn’t look as if his mother
Charleston, IL, to Cape Girardeau, MO, to Richmond, KY, to
had just scrubbed his face, run a washcloth through his ears
Jacksonville, AL. He always tries to drive, if time allows, but he
and then cleaned his nose. The collars on his starched white
sometimes has to take to the air.
shirt look as if they would snap like a potato chip if tweaked.
So, is Hilyer just another athlete who couldn’t leave the field?
Life is good. He’s married to his high school sweetheart, they
Heavens no. He never did set any sports records, but he loves the
have two grown children, he is an Auburn grad with a degree
game and likes to be as near the action as possible. He does it for the
in accounting, passed the CPA exam on the first try and, more
fun, but he also picks up a few dollars on the side. You get the impresrecently, he became juris doctor – a real lawyer.
sion that Hilyer would pay the SEC for a chance at one of its jobs.
Oh, yes, he’s also one of the owners of a major car dealership
He’s 48 now and it’s not quite as easy to run behind that tailin Opelika. So what would have prompted this suave, debonair,
back
off on an 80-yard scamper. “I try to stay as close as I can. The
Jeff Hilyer
impeccably-dressed chap to send out a massive e-mail to
SEC tests its officials. They want us to be able to run a mile and a
every single person listed in the vast memory bank of his computer?
half in 14 minutes. I work out. I get ready. You do the best you can. The kids
The good Mr. Hilyer, my accountant and one of my lawyers for more
playing the game are the same age every year. I’m a year older every season.”
than two decades, wanted to announce – drum roll, please – that he has been
He says he sometimes looks at the game replays and studies a call he has
selected to become an alternate official in the Southeastern Conference, where
made and asks himself, “What in the world were you thinking”. Some fans
he may never officiate in a single game.
have said that, too, about all officials. One fan took one of Hilyer’s calls very
Confusing? It is to me, too. He’s on a waiting list, of sorts, like waiting for
seriously. That was years ago in Headland, Alabama. The irate fan came after
a heart transplant. But making the list was another hurdle for Hilyer, for now.
Hilyer after the game, chasing him to his car. “Were you afraid,” I asked. “No,
“Yeah, I’m excited. I’m just about as excited as I have ever been.”
I knew I could outrun that guy.”
Meanwhile, life goes on. He’ll head out in the fall to continue doing what
What about giving Auburn a hand in whipping Alabama just one more
he has been doing since 1980 – officiating at non-SEC games. He started with
time. “Nope. Can’t do that. Can’t officiate at a school you attended or in
high school football, and then went to the Gulf South Conference. He moved
which one of your former coaches is involved.”
up a notch to the Ohio Valley Conference in 2004 and hopes to graduate to
Aw, shucks.
the Sun Belt Conference this year as he awaits that call from the teams of the
–––––––
Southeastern Conference.
Paul Davis writes a weekly column for the Opelika-Auburn News. This column
His non-SEC schedule takes [him] across large patches of territory;
first appeared on March 16, 2008 and is reprinted with permission.
The Alabama CPA
9
Sherlock Holmes with a Calculator
Sarah Malcom found a
perfect career fit
through UAB’s Forensic
Accounting curriculum
A
s the only girl in a family of five brothers, I should possess a passionate devotion to football and other contact sports. In actuality, as a
little girl I pretended to be a grocery store cashier in my room while
my brothers tackled each other in the yard. My favorite Christmas gift was
a calculator that printed receipts! Considering my
childhood, it really comes as no surprise that I am
now studying business.
During high school, I discussed a career in accounting with several CPAs, who confirmed my
interest in the field. I found out about UAB’s
forensic accounting concentration and there was
really no question in my mind about whether or
not I would pursue it. Accounting suits my personality perfectly, and criminal justice has always
been a dream of mine, so I am enthusiastic about
Sarah Malcom
what the options are for my career.
The faculty members responsible for developing the Forensic Accounting Series (Drs. Frank Messina, Tommie Singleton, Richard Turpen, and
Debbie Tanju) have all been a huge influence on my academic decisions.
They have been, and continue to be, available to answer questions and offer valuable advice. In addition to UAB’s faculty, I have also talked to local
forensic accountants and fraud investigators through my business research
project on local occupational fraud. I learned so much just by hearing about
their experiences and cases.
I just found out that I will be working with the FBI in Washington D.C.
this summer, which will be another priceless experience. Working alongside
Laine Spruiell, Progress Rail, presents Sarah Wenning of the University of Alabama in Huntsville with the Educational Foundation scholarship for 2008/09
10
Special Agents and professional staff will give me tremendous insight at a
high level. The vigorous internship program at UAB has provided me with
a stint at PricewaterhouseCoopers as well as Forensic/Strategic Solutions and
I am so grateful for that.
I believe that involvement in the community is important as well, and
one of the community service activities in which I participate is UAB’s Volunteer Income Tax Assistance (VITA) program, sponsored by the United
Way. This program trains students to prepare tax returns for low-income
individuals and families, which is a great learning experience and a meaningful way to serve Birmingham.
–––––––
Sarah Malcom was recently recognized as UAB’s Outstanding Undergraduate Accounting Student for 2008. She participated in the School of Business Honors
program and graduated with a 4.0 GPA. In 2007, Sarah received the RitchieJennings Memorial national scholarship from the Association of Certified Fraud
Examiners. She also earned the Educational Foundation scholarship for 2007/08.
Huntingdon Accounting
Program is the big winner at
Honors Convocation
I
Frankie, Barbara, Lee and Nicole
t’s awards season at the state’s colleges and universities and representatives of
the ASCPA membership and staff are making presentations of Accounting
Achievement Awards – generally the top graduating accounting student –
and Educational Foundation scholarships. At Huntingdon’s program on April
11 the Accounting Achievement Award was given to Lee Nalley, son of Beason
& Nalley’s founding partner, Don Nalley. The Wall Street Journal award, given
to the most exceptional business student went to Nicole Weldon, former ASCPA intern and Educational Foundation scholarship winner for 2007/08.
OK, well now we can go home, feeling that the ASCPA was well-represented. But wait, there’s more! The two most prestigious service awards the college
gives, the Algernon Sydney Sullivan Awards, for student and non-student members of the Huntingdon community, went to ASCPA members.
Frankie Vorrosso played a critical role in the SaveFirst tax preparation program for low-income families at the Jubilee Community Center in Montgomery this winter. As reported last month, the program served over 300 clients,
resulting in savings of $60,000 in tax preparation fees and generated $300,000
in refunds. Frankie not only took the IRS training, but also the supervisory
course and was able to do oversight as the forms were filed. And if that were not
enough, the non-student award went to accounting instructor Barbara White.
She was recognized for her work with SaveFirst and also the Founder’s Day
running event to benefit the Leukemia & Lymphoma Society. Barbara is a
marathon runner and really galvanized the accounting students to make this
event a successful campus-wide fund-raiser. Congratulations everyone!
The Alabama CPA
The University of Alabama is running this ad as a
recruiting tool for the Culverhouse College of Commerce and Business Administration. While Michael
Thompson, right, competed in the first two rounds
of the Masters last week
(as runner-up in the 2007
Amateur Championship
he qualified for the field),
his teammate on the golf
team, Crimson Tide golfer
Joseph Sykora, was named
the male Scholar-Athlete of
the Year Award winner for
the SEC.
Sykora, a senior from Daphne, earned his undergraduate degree in
accounting in 2007 with a perfect 4.0 grade point average and is enrolled in the MAcc program at UA, where he has also earned a 4.0.
He is a two-time member of the ESPN The Magazine Academic
All-America At-Large first-team and was voted the SEC Men’s Golf
Scholar-Athlete of the Year in 2006 and 2007.
Sykora is a four-time member of the SEC Academic Honor Roll and
has been a member of the UA President’s List and Dean’s List since fall
2003. In 2007, Sykora was named the Austin Scholar for Outstanding
Senior in the Culverhouse College of Commerce and Business Administration, the Outstanding Graduate Student by Beta Gamma Sigma,
the Alumni Outstanding Senior Award and was named to Who’s Who
Among Students in American Universities and Colleges.
The Alabama CPA
Working For You
Membership Director Betty Barker
B
First in a series of staff profiles
etty Barker hasn’t strayed very far from her roots. She was born at St.
Margaret’s Hospital in downtown Montgomery and grew up in Clanton.
She and her husband of 41 years, Bobby, met while in high school. “BB”
attended Huntingdon College for a year and then married.
Bobby was with Western Electric and the Barkers began 32 years of travel all
over the east. Betty and son Brent were on the road only until Brent started school and they stayed home in Wetumpka,
joining Bobby in the summers. BB taught kindergarten for
eight years, was in banking for a total of thirteen years (First
National and Regions Bank) and then joined the Alabama
Society in 2004 as Regions went through one of its many
mergers.
Betty Barker
As Membership Director, Betty updates and maintains
the member database. She is responsible for sending out dues notices and faces
the new challenge this year of e-mailing dues notices. She welcomes new CPAs
with information about the Alabama Society. BB is the liaison for Six Flags
tickets and other member benefits. In addition, she works closely with the CPE
department during their busy time, shipping materials to various CPE sites.
During the ASCPA’s staff retreat in mid-April Betty was identified as a lion
(family-oriented, strong, energetic, courageous and protective). She takes great
pride in her son, his wife Shawn, and their two sons, Benjamin and Clark. The
Barkers are HUGE Auburn fans (Brent is a graduate) as well as Biscuit fans. They
have season tickets for both teams and enjoy taking the little boys to the games.
Betty is often the calm eye in the middle of the ASCPA storm and the staff
relies on her steadiness and sound counsel.
11
w e w e l Co me New CPA s
Elisa Marie Adams
Sarah Lynne Adkins
Korhan Altiparmak
Eric Boyd Andrews
Jill Kristina Angelichio
Ruth Astifidis
Clifton Warren Austin
William David Azok
Jacob David Baker
Robert D. Bankston, Jr.
Michele Suzanne Beasley
Clarke Louis Bedingfield
Cynthia Garrett Boyd
Sally Stringer Bradley
Lanie Steube Brazell
Kenneth Paul Breaux
Christopher Lee Brewer
Jessica Leigh Brewer
Jacob Tull Brown
Richard Davis Buntin
Stephen Daniel Burns
Kimberly Crabtree Cain
Lauren Wiggins Calagaz
Adam Lanier Carson
David Leslie Carter
Darden Maddox Casey
James Adam Causey
Tracy Clyde Cleckler
Cortney James Coleman
Jonathan Tallie Colvin
Joshua Joseph Cosker
Kimberly Nicole Costas
Jacob Thomas Cowen
Douglas Charles Cunningham
Clifton Boswell Daniel
Charles Michael Dennis
Melissa Jane Drew
Angela Lyda Dunn
Ashley Carty Dutton
Margaret Gretchen Dyer
Courtney Ballinger Edmonson
Casi Leigh Edwards
Brandon Kelly Eubanks
12
Wendi Orazine Fassina *
Michelle Alyce Ferreiro
Rachel Gale Gary
Donna Lee Gates
Gregory E. Geisert
John Brian Grainger
Maleah Smith Griffin
Jace Alan Gordon
Allison Hartzog Guice
Nathan Scott Hand *+
Samantha Payne Heard
Deborah McDonald Hodges
Lindsey Nicole Holden
William Barnes Hollingsworth
Jason Barrett Hollon
John Hunter Hoskins
Amanda Hargrove Houston
Robert Joseph Hull
Katy Beth Jackson
Scott Price Jenkins
Michael David Johnson
Richard Daniel Jurkowski
Thomas Patrick Kent III
Tamra Nicole Killam
Amelia Jane King
Amy Elizabeth King
Courtney Denise Kirby
Andrew Dyer Kirk
Lauren C. Kraselsky
Thomas Alexander Lambert IV
Mary Helen Leslie
Fei Lincoln
Sally Michelle Linden
Carey O’Neal Locklar
Phillip Cody Long
Lindsey Elizabeth Longmire
Jeffrey Jamar Love *
Hong Lu
David Lee Luker
Jane Olivia Lusco
Shelia Melissa Mason
Collena C. Matz
Laura Preston Maxey
Lee-Chih S. McCarthy
Ashley Marie McGahey
Allison Leigh McKinney *
Ronda Janie Melton
Michelle Marie Michael
Amy Elizabeth Monroe
James Wiley Moody
Allison Marie Moore
Carol Louise Moore
Brandi Renee Morgan
Jessica Chambers Morris
Matthew Easby Morton
Jennifer Hammock Mummert
Brandon Walter Myers
Patrick Jay Myers
Paul Christopher Newman
Leslie Diane Newton
Ashley C. Nicholson
Keith Wilson O’Neal
Brandon James Otis
Douglas Timothy O’Toole
Andrew Scott Pearce
Christopher O’Brien Perry
Justin Tedford Phillips
Kayla Gail Phillips
Jared Brent Pointer
Leslie Chaney Powers
John Gunter Price
Mark Allan Pridgen
Abby Lee Scruggs Quinn
Marshall Peter Rathmell
Laura Christine Rauch
Lora Allyn Retherford
Marshall Dewayne Rivers
Sebastian Sachse
Scott Aaron Samuels
Douglas Roy Scarborough
Jason Erik Schmitt
Amanda Rose Scott
Deborah Suzanne Sharpless
Allison Jennings Sheffield
James Wesley Siddens
Aaron Joiner Singleton
Laura Kristin Skridulis +
Amy Elizabeth Smith
Randi Burnett Stewart
Morgan Leah Stone
Adrian Nicole Stringfellow
Jennifer Smith Stripling
Baruch Tal
Jamie Marie Tanner
Casey Adams Taylor
Jenna Black Thomas
Kaci Beth Tidwell
Crystal Elder Toney
Amanda Lambert Treesh
Thomas Scott Underwood
Kristy Marie Waldrop
Frances Christine Walker
Tiffany Marie Whitehead
Rhonda Sue Wilson
Blanche Marie Wilson-Noack
Jessica Cooley Winck
* Educational Foundation
Scholarship
+ Accounting Achievement
Award
The Alabama CPA
State Board News...
From J. Lamar Harris, CPA, Executive Director
JANUARY-FEBRUARY 2008 CPA
EXAMINATION
Grades from the January-February 2008 CPA Examination were mailed to candidates on March 14, 2008
and April 2, 2008. There were 256 total candidates
who sat for a total of 342 sections of the examination
and passed 132 sections for a section-passing rate of
38.60%. The 256 total candidates were comprised of
48 first-time and 208 re-examination candidates. A
total of 34 candidates passed. There were 34 candidates who passed section(s) to receive credit status; 41
candidates who passed a section to improve their credit
status; and 147 candidates who passed no sections to
remain status quo. There were 179 candidates who sat
for one section of the examination; 70 candidates who
sat for two sections of the examination; five candidates
who sat for three sections of the examination; and two
candidates who sat for four sections of the examination. No candidates sat and passed all four sections of
the examination.
ALABAMA
NATIONAL
SECTION PERCENT PASS PERCENT PASS
AUDIT
40.48%
44.66%
BEC
32.69%
46.94%
FAR
41.98%
45.95%
REG
41.10%
45.66%
APRIL-MAY 2008 CPA EXAMINATION
Testing for the April-May 2008 CPA Examination
closes on May 31, 2008. During the month of June
2008, testing will be closed for systems and databank
maintenance. We anticipate receiving and distributing the grades from the April-May 2008 CPA Examination between July 1 and July 11, 2008.
JULY-AUGUST 2008 CPA EXAMINATION
Testing for the July-August 2008 CPA Examination
will begin on July 1, 2008 and close on August 31,
2008. During the month of September 2008, testing will be closed for systems and databank maintenance. We anticipate receiving and distributing the
grades from the July-August 2008 CPA Examination
between October 1 and October 10, 2008.
We accept 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. We highly recommend that each CPA
Examination Candidate 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.
STATE BOARD REVOKES CPA CERTIFICATES
The Alabama State Board of Public Accountancy (“the
Board”) held disciplinary hearings on January 25,
2008 for 22 CPAs and two firms who failed to apply
for an annual permit and/or register their certificate
within one year of their expiration date (September
The Alabama CPA
30, 2006). The Board ordered that the license, registration, certificate and/or permit to practice be revoked, a fine of $1,000.00 be paid, and required that
the revoked CPA Certificates be returned to the Board
office within 30 days by each of the following:
CERTIFICATE
LICENSEENO.
Certified Public Accountants:
Patricia A. Andrews, CPA
6371
Naples, FL
James R. Bardzil, CPA
5568
Santa Ana, CA
John G. Cassidy, Jr., CPA
6959
Spring Lake, NJ
Cathy Marie Cook, CPA
7180
Birmingham, AL
W. Thomas Cross, CPA
2167
New York, NY
Dane W. Cutler, CPA
2036
Tampa, FL
Gary H. Eschenberg, CPA
2077
Chicago, IL
Mike W. Graham, Jr., CPA
916
Houston, TX
David Wayne Hunter, CPA
9143-R
Madison, AL
John W. Marshall, CPA
1405
Montgomery, AL
Susan Kay Nail, CPA
9798
Cullman, AL
Faye Daniels Pettus, CPA
8648
Oxford, AL
Robert Lewis Robinson, CPA
9543-R
Anniston, AL
Jonathan H. Russell, CPA
4973
Knoxville, TN
Brett Scott Sheedy, CPA
8794
Birmingham, AL
Larry D. Smith, CPA
2428
Huntsville, AL
Robert H. Snow, CPA
1884
Florence, AL
Lee Evans Stout, CPA
3119-R
Fort Payne, AL
James Howell Taylor, CPA
10054-R
Birmingham, AL
Jeremy Thomas Triefenbach, CPA
9959-R
Marissa, IL
Benjamin H. Turbyfill, CPA
6822
Chicago, IL
Douglas M. White, CPA
9390
Birmingham, AL
CERTIFICATE
LICENSEENO.
Firms:
Robert H. Snow, CPA
1884
d/b/a Robert H. Snow, CPA – Firm No. 721
Florence, AL
Faye Daniels Pettus, CPA
8648
d/b/a Faye D. Pettus, CPA – Firm No. 1794
Oxford, AL
The Board also held a disciplinary hearing on January
25, 2008 for one CPA firm who failed to complete
the requirements of the Board’s Peer Review Program.
The Board ordered that the license, registration, certificate and/or permit to practice be revoked, a fine of
$1,000.00 be paid, and required that the revoked CPA
Certificate be returned to the Board Office within 30
days by the licensee listed below:
CERTIFICATE
LICENSEENO.
Peer Review:
Timothy Allen McKenzie, CPA
8073
d/b/a Tim McKenzie, CPA, P.C. – Firm No. 1456 –
Monroeville, AL
Additionally, the Board held a disciplinary hearing on
January 25, 2008 for one CPA who failed to satisfy the
requirements of continuing professional education for
the fiscal year ended September 30, 2006. The Board
ordered that the license, registration, certificate and/or
permit to practice be revoked, a fine of $1,000.00 be
paid, and required that the revoked CPA Certificate
be returned to the Board Office within 30 days by the
licensee listed below:
CERTIFICATE
LICENSEENO.
Certified Public Accountant:
Robert H. Snow, CPA
1884
Florence, AL
2007-2008 REGISTRATIONS
Completed individual and firm registration forms
for 2007-2008, along with the appropriate fees, were
due in the Board office on October 1, 2007 and delinquent after December 31, 2007. Licensees who
have not already filed are delinquent and encouraged
to file as soon as possible. A late renewal penalty of
$500.00 is due for renewals postmarked April 1, 2008
through September 30, 2008. After that date, disciplinary actions ensue for any unpaid fees, late renewal
penalties, or CPE deficits. If you have questions concerning your 2007-2008 registrations, please contact
the Board office. You may also visit our website and
download individual and firm registration forms and
instructions or register on-line. The link to the on-line
registration form can be found on the Board’s website
at www.asbpa.alabama.gov/registration.htm.
ADDRESS CHANGES
Board rules require that all licensees keep us advised
of any change of address and/or change in business
affiliation. Such changes must be in writing and either mailed or faxed (334-242-2711) to the Board
office. You may also submit such changes electronically by visiting the Board’s website and completing
the On-Line Change of Information Form found on
the “Change of Information” page.
13
C P E
C a l e n d a r
2 0 0 8
ASCPA CONFERENCES 2008 No.
Date(s)
Field of
Study Title
Location
AM
SAND
IND
FAAC
AFTC
GAAF
89th Alabama Society of CPAs Annual Meeting
32nd Annual Sandestin CPE Conference
6th Annual Industry Conference
16th Annual Financial Accounting and Auditing Conference 62nd Annual Federal Tax Clinic
21st Annual Governmental Accounting & Auditing Forum
June 5
July 27-Aug 31
Sept. 23
Sept. 26
Nov. 20-21
Dec.3-4
No. Date(s)
Birmingham
Destin, FL
Pelham
Montgomery
Tuscaloosa
Birmingham
Field of
Study
Title
Location
View the complete CPE Schedule at www.ascpa.org
001* 05/20/08
AA
AICPA's Advanced Workshop: Practical Guidance for Peer Reviewers
Birmingham
002 06/23/08
AA4/TX4 (8hrs) Advanced Accounting and Tax for Construction Contractors
Gulf Shores
003* 06/23/08
MG (8hrs)
AICPA's Annual Update for Controllers Gulf Shores
004* 06/23/08
AA (8hrs)
Not-for-Profit Accounting & Reporting: From Start to FinishGulf Shores
005* 06/24/08
MG (8hrs)
Negotiating Skills for Finance Professionals: Get What You Want When You Want ItGulf Shores
006* 06/24/08
TX (8hrs)
Buying and Selling A Business: The CPAs RoleGulf Shores
007* 06/24/08
AA (8hrs)
Auditor Communications: Critical New RequirementsGulf Shores
008 06/25/08
AA (AM)
Accounting and Auditing Update
Gulf Shores
009 06/25/08
MG (AM)
Analyzing Costs, Productivity & Efficiency: Three Ways to Boost Your Bottom LineGulf Shores
010 06/25/08
TX (AM)
Innovative Tax Tips for Small Businesses
Gulf Shores
011 06/25/08
AA (PM)
Compilation, Review and Accounting Service Update
Gulf Shores
012 06/25/08
MG (PM)
Lean Accounting: Transforming Your Accounting Function for Maximum Performance
Gulf Shores
013 06/25/08
TX (PM)
Estates and Trusts: Mastering Complex Income Tax Issues Gulf Shores
014 06/26/08
AA (AM)Identifying and Communicating Internal Control Deficiencies Under SAS-112 Gulf Shores
015 06/26/08
TX (AM)
Tax Consequences and Reporting Issues of LLCs, LLPs, LPs and Other Partnerships Gulf Shores
016 06/26/08
Other (AM)
Excel PivotTables for Accountants - Part IGulf Shores
017 06/26/08
AA (PM)
Revenue Recognition: Getting It Right
Gulf Shores
018 06/26/08
TX(PM)
Effective Strategies In Dealing With The IRS
Gulf Shores
019 06/26/08
Other (PM)
Excel-Based DashboardsGulf Shores
020* 07/09/08
AA
Real Estate Accounting and Auditing
Birmingham
021 07/09/08
TX
Advanced Critical Tax Issues For Limited Liability Companies and Partnerships Birmingham
022* 07/10/08
AA
Forensics and Financial Fraud: Real World Issues & Answers
Montgomery
023 07/10/08
TX
Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCS,
and Partnerships Montgomery
024* 07/15/08
AA
Frequent Frauds Found in Governments and Not-For-Profits Tuscaloosa
025* 07/15/08
TX
Advanced Planning for S Corporations
Tuscaloosa
026* 07/16/08
AA
Governmental and Nonprofit Annual Update Birmingham
027* 07/16/08
TX
MultiState Income Tax: Mastering the Complexities Birmingham
028* 07/17/08
AA
International versus U.S. Accounting: What in the World is the Difference
Birmingham
029 07/17/08
TX
Fiduciary Income Tax Returns - Form 1041 Workshop
Birmingham
030* 07/22/08
MG
Advanced Controller and CFO Skills
Birmingham
031 07/22/08
Other
PDF-Beyond the Basics
Birmingham
032* 07/23/08
MG
Business Law Essentials for Accountants
Birmingham
033 07/23/08
Other
Advanced QuickBooks
Birmingham
034* 07/24/08
AA
Internal Control Essentials for Financial Managers, Accountants and Auditors
Mobile
035 07/24/08
TX Partnership/LLC Workshop: How to do Step-Up In Basis Under §754 and Related Provisions
Mobile
036 08/01/08
AA
Accounting and Auditing Update Barebones
Huntsville
037 08/04-06/08 AA (Pelham)
AICPA/AHI Staff Training - Semi-Senior Hampton Inn
038* 08/05/08
AA
Employee Benefit Plans: Audit and Accounting Essentials Montgomery
039 08/05/08
TX
The Best Income Tax, Estate Tax, and Financial Planning Ideas of 2008
Montgomery
040* 08/06/08
AA
Accounting Services, Compilations and Reviews: Effective Risk Management
Dothan
041* 08/06/08
TX
Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCS,
and Partnerships Dothan
042* 08/06/08
AA
Advanced Update for Compilation, Review and Accounting Services
Huntsville
043 08/06/08
TX
The Top 50 Bloopers and Blunders and How to Fix Them: Estate Planning and Administration
Huntsville
044* 08/07/08
AA
Auditor Communications: Critical New Requirements
Mobile
045 08/07/08
TX
The Best S Corporation, Limited Liability, and Partnership Update Course
Mobile
14 Non-Member Member
Fee
Fee
NA
$475 $265 $200 NA
TBA
$135
$425
$215
$150
NA
TBA
Non-Member Member
Fee
Fee
$285
$285 $285 $285 $285 $285 $285 $175 $175 $175 $175 $175 $175 $175 $175 $175 $175 $175 $175 $285 $285 $285 $235
$235
$235
$235
$235
$235
$235
$125
$125
$125
$125
$125
$125
$125
$125
$125
$125
$125
$125
$235
$235
$235
$285 $285 $285 $285 $285 $285 $285 $285 $285 $285 $285 $285 $285 $195 $645 $285 $285 $285 $235
$235
$235
$235
$235
$235
$235
$235
$235
$235
$235
$235
$235
$145
$595
$235
$235
$235
$285 $285 $285 $285 $285 $235
$235
$235
$235
$235
The Alabama CPA
C P E
No. Date(s)
C a l e n d a r
2 0 0 8
Field of
Study
Title
Location
194 08/07/08
TX
046 08/07/08
Other
047 08/07/08
TX
048 08/08/08
TX
049 08/11/08
AA
050* 08/12/08
MG
051 08/12/08
TX
052 08/12/08
Other 053* 08/12/08
TX
054 08/13/08
Other 055* 08/13/08
MG 056* 08/13/08
AA
057 08/13/08
TX
058* 08/14/08
AA
059 08/14/08
4AA/4Other
060* 08/15/08
MG
061* 08/15/08
062 08/18/08
TX
063* 08/19/08
AA
064 08/19/08
TX
065 08/20/08
AA
066* 08/20/08
MG
067* 08/20/08
AA
068 08/20/08
TX
069 08/21/08
AA4/TX4
070 08/21/08
AA 071 08/22/08
Other
072 08/22/08
AA
073 08/22/08
TX
074* 08/25/08
MG 075 08/25/08
TX
076 08/26/08
077* 08/26/08
TX
078 08/27/08
AA
079 08/27/08
MG
080 08/27/08
TX
081 08/27/08
AA
082 08/27/08
MG
083 08/27/08
TX 084 08/28/08
AA
085 08/28/08
MG
086 08/28/08
TX
087 08/28/08
AA
088 08/28/08
MG
089 08/28/08
TX
090 08/29/08
AA
091 08/29/08
Other 092 08/29/08
AA
093 08/29/08
AA
094 08/29/08
Other 095 08/29/08
AA
Sales and Use Tax: Guide to Doing it Right Excel for CPAs 2008: Tips, Tricks & Vital Features
The Top 50 Business Tax Bloopers and Blunders and How To Fix Them
Tax Update - Barebones by Patrick D. Kelley
FASB Update - Barebones Management Reporting: Creating More Meaningful Reports in Less Time
The Top 50 Blooopers and Blunders and How to Fix Them: Estate Planning and Administration
Excel for Advanced Users 2008: Data Analysis & Advanced Capabilities
Basis/Distributions for Pass-Through Entities: An IRS Hot Shot
Excel Hands-On: Practice Using Excel (Bring Your Own Laptop)
Coaching - Improving Employee Performance
Auditor's Risk Assessment Process: Tackling the New Risk Assessment SASs
The Top 50 Bloopers and Blunders and How to Fix Them: Individual Tax and Financial Planning
Internal Control Essentials for Financial Managers, Accountants and Auditors
QuickBooks for CPAs 2008
Bottom Line Management Accounting: Practical Solutions to Real World Problems
TBA
Tax Update - Barebones by Patrick D. Kelley
Advanced Forensic Techniques for Accountants
Alabama Sales and Use Tax Guide for CPAs by Bruce P. Ely Implementation Guide to the Risk Assessment Standards
Thirty-Plus Practical Tools and Techniques for Making Your Key Financial Decisions
Fair Value Accounting: A Critical New Skill for All CPAs
Comparing and Contrasting the Tax Aspects of S Corporations, Partnerships, C Corporations,
Sole Proprietorships, and Limited Liability Companies Advanced Accounting and Tax for Construction Contractors
Hands on Guide To Understanding and Testing Internal Control
Excel for Advanced Users 2008: Data Analysis & Advanced Capabilities
Best Practices and Current Update for Today's Compilations and Reviews
Tax Update - Barebones by Patrick D. Kelley
Critical Skills for Creating Great Budgets: Maximizing Profits, People and Power
The Complete Guide to Payroll Taxes and 1099 Issues
TBA
Form 990: AICPA's Answer to Unlocking the Tax Complexities
Annual Update for State & Local Governments and Not-For-Profits
Controller's Update: Latest Trends for Today's Financial Manager Innovative Tax Tips for Small Businesses
Managing Compilation, Review and Accounting Services Analyzing Costs, Productivity & Efficiency: Three Ways to Boost Your Bottom Line S Corporations: Strategies From Formation to Termination
Compilation, Review and Accounting Service Update
Doing More with Less: Lean Accounting and Management
Estates and Trusts: Mastering Complex Income Tax Issues
Documenting the Audit Team's Field Work Financial Management: Tools and Techniques to Enhance Profibility
Choice of Entity: Selecting A Business Structure to Match Business Strategy
Accounting for Deferred Income Taxes: SFAS No. 109/FIN48
QuickBooks Advanced Financial Reporting Analysis
So That's How They Do It! Common Frauds Found in Governments and Not-For-Profits
Preparing Tax Basis Financial Statements Excel PivotTables for Accountants - Part II
Forensic Accounting: Uncovering Schemes and Scams
Non-Member Member
Fee
Fee
Mobile
Tuscaloosa
Tuscaloosa
Birmingham
Birmingham
Birmingham
Birmingham
Mobile
Mobile
Birmingham
Birmingham
Tuscaloosa
Tuscaloosa
Decatur
Decatur
Birmingham
Birmingham
Huntsville
Birmingham
Birmingham
Huntsville
Huntsville
Mobile
$285 $285 $285 $195 $195 $285 $285 $285 $285 $285 $285 $285 $285 $285 $285 $285 $285 $195 $285 $285 $285 $285 $285 $235
$235
$235
$145
$145
$235
$235
$235
$235
$235
$235
$235
$235
$235
$235
$235
$235
$145
$235
$235
$235
$235
$235
Mobile
Birmingham
Birmingham
Birmingham
Birmingham
Dothan
Decatur
Decatur
Montgomery
Montgomery
B'ham-AM
B'ham-AM
B'ham-AM
B'ham-PM
B'ham-PM
B'ham-PM
B'ham-AM
B'ham-AM
B'ham-AM
B'ham-PM
B'ham-PM
B'ham-PM
B'ham-AM
B'ham-AM
B'ham-AM
B'ham-PM
B'ham-PM
B'ham-PM
$285 $285 $285 $285 $285 $195 $285 $285 $285 $285 $175 $175 $175 $175 $175 $175 $175 $175 $175 $175 $175 $175 $175 $175 $175 $175 $175 $175 $235
$235
$235
$235
$235
$145
$235
$235
$235
$235
$125
$125
$125
$125
$125
$125
$125
$125
$125
$125
$125
$125
$125
$125
$125
$125
$125
$125
(*) Asterisk indicates 8hr AICPA seminar; take advantage of a $30.00 discount applied to the ASCPA fee if you are an AICPA member
ASCPA 4 hour Clusters or Barebone Seminars do not receive $30 discount. Late fee of $25 applies 10 calendar days before each event date. New Courses are in BOLD type.
New registration forms and entire CPE Schedule
available on the website – www.ascpa.org
The Alabama CPA
15
CaleNdar of uPComiNg eveNts
Date
Event
Location
Time
M A Y
1
Board of Directors Leadership Training
Wynlakes Country Club
Montgomery
April 30- May 1
7
Wheeler Basin Chapter Meeting
Decatur Country Club
Noon
8
Tuscaloosa Chapter Meeting
Indian Hills Country Club
Noon
9
Birmingham 8 hour CPE/A&A
Physiological Aspects of the White Collar Criminal—Tommie Singleton,
UAB A/A Update—Steve Grice, UAB
Harbert Center
13
Chapter Officers Leadership Training
Barfield Murphy Shank & Smith
Birmingham
13
South Central Chapter Meeting
The Pines
15
East Alabama Chapter Meeting
Saugahatchee Country Club
15
North Alabama Chapter Meeting
Dale’s Restaurant
21
Southeast Alabama Chapter Meeting
Dothan Country Club
Noon
22
Huntsville Chapter Meeting
Embassy Suites
Noon
22
Montgomery Chapter Meeting
11:45 a.m.Capital City Club
26
MEMORIAL DAY
ASCPA Office Closed
8:30 a.m.
6 p.m.
Noon
5:45 p.m.
J U N E
4
Young CPA Charity Golf Tournament
Robert Trent Jones Golf Trail
Oxmoor Valley
5
89TH Annual Meeting
Cahaba Grand Conference Center
Birmingham
10
Birmingham Chapter Meeting
Harbert Center
10
South Central Chapter Meeting
The Pines
18
Southeast Chapter Meeting
Dothan Country Club
19
North Alabama Chapter Meeting
Dale’s Restaurant
23-26 Gulf Shores CPE Cluster
11 a.m.
8 a.m.
6 p.m.
Noon
5:45 p.m.
For more information on these events, visit our website, www.ascpa.org, or contact Derek Trotter at
800-227-1711, or [email protected]
CeleBrAte MeMOriAl dAY.
The ASCPA office is closed on Monday, May 28
m AY 2 0 0 8
the Alabama Society of Certified
Public Accountants
1103 South Perry Street
P.O. Box 5000
Montgomery, AL 36103
It’s Not Too late!
There’s still time to sign up as a sponsor or exhibitor at the
89th Annual Meeting of the Alabama Society of CPAs.
Come with your pistachios, M&M’s and promotional goodies to WOW more than 700 CPAs, speakers, and guests.
Your business gets even more recognition when you offer a
door prize for the drawing at the end of the day. Don’t wait
any longer – call NOW! Contact Diane Christy at 800227-1711, or [email protected].
Noon
The Beach Club
tHeY SerVed
fOr uS.
ClAssIFIeds
tHe KOerBer COMPAnY, PA, located in Hattiesburg, Mississippi, is hiring accountants to work only in
the areas of business valuation and litigation services.
Firm will provide training in these areas. Excellent
fringe benefits, bonus plan and compensation package.
For more information, visit www.koerbercompany.
com. Send resume to [email protected].
On-line Self-Study
CPe Changes
new updates for the Alabama
Society’s on-line CPe option
The ASCPA has added two courses to its roster of
on-line self-study CPE:
■ Implementing SFAS #141R – Business Combinations and SFARS #160 – Non-Controlling Interests in Consolidated Financial Statements
■ Fair Value Accounting
■ Updates have been made to the courses on SSARS
#16 and #17
Presorted Std
US Postage
PAID
Permit No. 131
Montgomery, AL
Address Service Requested
16
The Alabama CPA