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2. accounting and auditing

The CPA CPE Circular
Ethical Business Decisions by Texas CPAs
presented by David W. Holt, CPA, CFE
December 15, 2014
Did You Know?
 Log In and Register Online at
www.HoustonCPA.org, or use
the registration form provided
on pg 5.
 If you have special dietary needs
or ADA requirements, contact
the Society offices at
713.622.7733.
 Questions? Call the HCPAS at
713.622.7733 or email
cpamail@houstoncpa.org with
any CPE questions.
 To retain your license, you must
complete a four-hour Texas
State Board approved Ethics
course every two years.
This Texas State Board of Public Accountancy approved four-hour ethics course covers not only the
“rules” of professional conduct, but also realistic workplace situations often experienced by CPAs
in industry, government and public accounting. This session will include:
 A lively, interactive format with substantial group discussions
 Coverage of the Ethics Rules and how they help CPAs make valuable, long-term professional
decisions
 Quizzes and case studies to affirm and illustrate the proper application of the “rules”
Course Objective: To satisfy TSBPA’s requirement for CPAs to educate themselves in the
ethics of the profession. It is designed for CPAs who practice in industry, public practice, education and government.
Level of Instruction: Update
Prerequisite: None
Course No./Date/Time:
CPE/Ethics Credit: 4 Hours
PRE039.H Thursday, December 18, 2014
(12:30—4:00 PM)
PRE084.H Wednesday, February 25, 2015
(12:30—4:00 PM)
PRE085.H Friday, March 27, 2015
(12:30—4:00 PM)
Fees:
$100 Houston/Other Chapter Member, Non-CPA; $120 Walk-in
$150 Nonmember CPA; $170 Walk-in
PLEASE BE ON TIME! Late arrivals WILL NOT be admitted to the class.
What’s Inside
Becker On-Demand CPE Courses Now
Available to Members
Tillinger’s
Federal Tax Update
2
NEW SALT Study Group:
TX Franchise Tax
2
2015 CPE Tax Expo
3
Blaise Bender’s Individual
& Business Tax Updates 4
NW Houston CPA
Business Roundtable
-Ethics
-Federal Tax Update
4
CPE Registration Form
5
TSCPA CPE
Course Schedule
Back
Cover
at Exclusive Subscription Rate
Not only are Becker Professional Education's webcast and on-demand CPE courses available to
members at a reduced subscription rate but members can now benefit from purchasing individual on-demand courses as well. Becker's comprehensive CPE course offerings provide the most
current information for today’s most critical and challenging business issues, empowering you
for the next level of success.
All Houston CPA Society Members now have the opportunity to purchase a 1 year
unlimited subscription to Becker's entire Continuing Professional Education course
catalog that includes over 190 courses for only $325 per year or individual courses
for $79 each.
To register visit
https://learn.beckercpe.com/TrackDesc.aspx?brandingid=1494&track_id=1383.
Enter "HOUSTON TSCPA" in the "Company Name" field when registering.
For more information, contact Rob Foster at Becker (630.353-3702; rfoster@becker.com)
or Amy Newell at 713.622.7733 x260; anewell@houstoncpa.org.
To view the Becker Course Catalog visit becker.com/cpe
All courses are held in the Houston CPA Training Facility (777 Post Oak Blvd., Suite 500) unless otherwise indicated.
Federal Tax Update (two available dates)
featuring Steven J. Tillinger, CPA
This full day session addresses the Hot Topics of 2014 in what is sure to be Tillinger’s longest outline ever...and the
Treasury made him do it!
* 2014 PROPOSED TAX LAW – TAX EXTENDERS BILL AND TAX REFORM – 55+ temporary provisions must be
retroactively extended. What’s Congress doing? What does this mean for your clients? And you?
* HEALTHCARE LEGISLATION – Get up-to-date information on how this significant legislation affects your taxes, with emphasis on those provisions that took effect in 2013 and take effect in 2014 and beyond. The 3.8 percent Medicare Contribution
Tax. The Individual Mandate. The Employer Mandate. Get the details here.
* The 3.8% MEDICARE CONTRIBUTION TAX – It’s now in effect. We have Final Regulations. Get updated analysis.
* THE EMPLOYER MANDATE – It takes effect in 2014, but no penalties until 2015...or 2016. What’s going on? You still must
act now. Waiting until next year to learn the details may be too late for small businesses.
* REPAIR REGULATIONS – Treasury has issued Final Regulations on tangible personal property. These rules will affect all
businesses. Learn what you needed to know yesterday! There will be significant coverage and analysis.
* VIRTUAL CURRENCY – The IRS tells how Bitcoins are taxed. What is virtual currency? What are Bitcoins? Are there
businesses accepting Bitcoins in your area?
* AT-RISK RULES & LLCs – Significant Development...this discussion may be worth the price of admission to the whole seminar.
* DEVELOPING HOT ISSUES - Is your inherited IRA protected from creditors? Can you really rely on the IRS?
* NOTEWORTHY COURT CASES - Taxpayer speaks his mind in Tax Court! What is an asset really worth?
* PLANNING — Uncertainty Rules!!! Tax planning is more important than ever! Are you ready?
* IMPORTANT — updates and new developments covering 2014 and earlier tax law AND court cases; Treasury income tax
regulations; and IRS revenue rulings and procedures.
* NEW DEVELOPMENTS — affecting partnerships and LLCs, C and S corporations...AND MORE!
Course Objective: Bring attendees up to date on current issues in federal income taxation affecting individuals, sole proprietorships, and small businesses.
Level of Instruction: Update
Prerequisite: Basic Knowledge
Course Nos.
and Dates:
Fees:
SEM032.F—Friday, January 16, 2015
SEM033.F—Monday, February 9, 2015
CPE Credit: 8 Hours
Time: 8:30 AM – 4:45 PM
$225 Houston/Other Chapter Member, Non-CPA; $250 Walk-in*
$275 Nonmember CPA; $300 Walk-in*
Advance Registration Includes Box Lunch
* Walk-in participants will be accepted based on availability and may not receive a meal.
NEW SALT ROUNDTABLE DISCUSSION GROUP:
Texas Franchise Tax 101 (Beginner) and 102 (Intermediate)
Michael Regan, CPA, JD (Weaver, LLP) and Dallas Packer, CPA, JD (BKD, LLP) will speak on (Beginner) Texas Franchise
Tax and (Intermediate) Texas Franchise Tax for one hour each.
Beginner (101) – Introduction into Franchise Tax basics, filing deadlines, extension procedures, double extensions,
registration for the Franchise Tax, EFT vs Non-EFT filers, filing online and web file number assignment.
Intermediate (102)– Focus on Franchise Tax filing techniques and best practices including COGS and recent developments in calculating a favorable margin, as well as the compensation margin.
Course Objective:
Inform attendees about basic principles of the Texas Franchise Tax.
Level of Instruction: Basic(101) - Intermediate (102) Prerequisite: None (101) - Basic Knowledge (102)
Location:
Office of BKD
2800 Post Oak Blvd. #3200
Parking: Visitor Entrance is on Hildago
(East of Post Oak). Valet Park on Level 2.
Date: Monday, January 19, 2015
CPE Credit: 2 Hours
Course No. SALT103.S
Time: 3:00 - 5:00 PM
Fees: $25 Houston/Other Chapter Member or Non-CPA; $35 Walk-in
$45 Nonmember CPA; $55 Walk-in
The CPA CPE Circular
Page 2
2015 CPE Tax Expo
Get a Running Start on upcoming Tax Filing Season!
Monday and Tuesday
January 5-6, 2015
Sugar Land Marriott Town Square / 16090 City Walk
The 2015 CPE TAX EXPO offers current information on the hottest topics. Earn up to 18 hours CPE!
Day One offers Steven J. Tillinger’s Individual & Small Business Tax Update in a general session, followed by four tracks;
Keynote Luncheon Speaker To Be Announced
Day Two includes a TSBPA approved four-hour Ethics class, plus three additional tracks;
Keynote Luncheon Speaker Special Agent Kevin W. Cooke, United States Secret Service
Some of the topics to be covered include:
Texas Tax Update
IRS Offers in Compromise
Navigating the IRS
Affordable Care Act: Beyond 2014
ESOP
Int’l Tax: Individuals AND Business
Employment Law Hot Topics
Risk Management Best Practices
Eggshell Audits & IRS Examinations
Choice of Entity
263(a) - Tangible Property Regs
179D - Government Incentives
Fringe Benefits - Taxable or Nontaxable
10 Steps to Disaster Preparedness
Qualified Plans and IRAs
Social Security - Secure Your Retirement
SS Disability Enrollment Process
Oil & Gas Taxation
Farm & Ranch
Oil & Gas Taxation
Excel Updates and Answers
Course Objective: To prepare for the upcoming Tax Filing Season with updates on timely topics
Level of Instruction: Overview/Update
Prerequisite: General knowledge of subject matter unless otherwise noted
Complete form and return with payment to:
Houston TSCPA Foundation, 777 Post Oak Boulevard, Suite 500, Houston, TX 77056-3212
Fax Credit Cards Only (713) 622-3327
Date
CK#
FI
Amt
TSBPA Sponsor ID #000094
2015 CPE TAX EXPO
Course No.TAX2015.X
8:00 AM – 5:00 PM (Registration & Continental Breakfast daily at 7:15 AM)
Are you a CPA:
Yes
New Firm or Address? 
YES, I would like to attend Ethics for CPAs on Tuesday, January 6th
Program Dates:
 January 5, 2015
 January 6, 2015
No
 Both January 5 & 6, 2015
Name
Badge Name
Firm/Company
Email Address
Address
City/ST/Zip+4
Daytime Phone
Home Phone
 ADA Requirements
 Special Dietary Needs
 YES, I would like to order/prepay $49.00 for a Binder of Complete Printed Course Materials (onsite availability limited).


Houston/TSCPA Member or Non-CPA


Nonmember CPA


Houston/TSCPA Student, Candidate or New CPA
One Day $250  Two Days $350
One Day $350
 Two Days $450
One Day $110
 Two Days $210
FORM OF
 Check
Amount Paid: *
Exp. Date:
CSC Number
PAYMENT:
 AMEX
Card No.:
5+ company
 Discover
discount
Cardholder Name (please print):
 MasterCard
available...call
 VISA
713.622.7733
Card Billing Address ___________________________________ Zip
MATERIALS BINDER
ADD $49 to Amount Paid.*
Signature:
CSC is the three digit verification number on the back (four digit on the front for Amex) of your card.
$50 CANCEL FEE BEFORE 12/23; $25 LATE FEE AFTER 12/23 ; FREE PARKING
The CPA CPE Circular
The CPA CPE Circular
Page 3
For more information, see
detailed brochure mailed
under separate cover.
ANNUAL TAX UPDATES
from Blaise C. Bender, JD, CPA
Two opportunities to catch these must attend courses:
Individual Income Tax Update
January 26, 2015 (SEM060.F) & February 23, 2015 (SEM062.F)
Current changes for the 2015 tax filing season and proposed changes that may take affect during the 2015 tax filing season, including associated with reporting gross income, exclusions from gross income, modifications to adjustments for AGI, itemized deductions, add on taxes including alternative minimum tax. In addition, the seminar will discuss changes associate with the upcoming
filing season with respect to the affordable care act, including the additional .9% Medicare Tax and revisions to the 3.8% Net Investment Income Tax.
Course Objective: Update attendees on the latest developments and issues in federal taxation to help them assist their clients.
Level of Instruction: Intermediate/Advanced
Prerequisite: None
Business Tax Update
January 27, 2015 (SEM061.F) & February 24, 2015 (SEM063.F)
Current changes impacting businesses and tax preparation associated with the upcoming 2015 tax filing season and proposed
changes that may take affect during the 2015 tax filing season but maybe retroactively applied back to January, including changes
impacting corporations, partnerships, LLCs, and S corporations. Revisions as to the deductibility of Business Expenses and Business
Tax Credits will also be discussed. An update will be provided on upcoming business reporting requirements pursuant to the Affordable Care Act, and in conclusion, an update regarding the Texas Margin Tax.
Course Objective: Update attendees on the latest developments and issues in federal taxes to help them assist their clients.
Level of Instruction: Update
Prerequisite: None
Time: 8:30 AM – 4:45 PM
Fees:
CPE Credit: 8 Hours per session
$225 Houston/Other Chapter Member, Non-CPA; $250 Walk-in
$275 Nonmember CPA; $300 Walk-in
Advance Registration Includes Box Lunch
NW Houston CPA Business Roundtable
Friday, January 9
MAP040.H
Thursday, February 5
MAP034.F
ETHICAL BUSINESS DECISIONS
BY TEXAS CPAS
David W. Holt, CPA, CFE
FEDERAL TAX UPDATE
Steven J. Tillinger, CPA
This TSBPA approved four-hour ethics course covers not
only the "rules" of professional conduct, but also realistic
workplace situations often experienced by CPAs in industry,
government and public accounting. This session will include:
A lively, interactive format with substantial group discussions;
Coverage of the Ethics Rules and how they help CPAs make
valuable, long-term professional decisions; Quizzes and case
studies to affirm and illustrate the proper application of the
"rules."
Course Objective: To satisfy TSBPA's requirement for CPAs
to educate themselves in the ethics of the profession. Designed
for CPAs who practice in industry, public practice, education
and government.
Level of Instruction: Update
Prerequisite: None
CPE Credit: 4 Hours
Time: 12:30PM - 4:00PM
Fees:
$100 Houston/Other Chapter Member, Non-CPA
$150 Nonmember CPA; $170 Walk-in
NOTE: Walk-in registrants add $20 to above fees.
Location:
The Wine Styles
10300 Louetta Rd. #150
(between TX 249 & Cutten Road)
The discussion will focus on developments in federal income
taxation including recent federal income tax legislation, important court cases, Treasury income tax regulations and IRS
revenue rulings and procedures. See full course description
on page 2 of this publication.
Course Objective: Bring attendees up to date on current
issues in federal income taxation affecting individuals, sole proprietorships, and small businesses.
Level of Instruction: Update
Prerequisite: Basic Knowledge
CPE Credit: 8 Hours
Fees:
Time: 8:30 AM – 4:45 PM
$225 Houston/Other Chapter Member, Non-CPA
$275 Nonmember CPA
NOTE: Walk-in registrants add $25 to above fees;
walk-in participants will be accepted based on availability
and may not receive a meal.
Registration Fee Includes Buffet Sandwich Lunch
Location: Hilton Garden Inn Houston Northwest
7979 Willow Chase Blvd.
Houston, TX 77070
(north of FM 1960 @ SH 249)
CPE REGISTRATION FORM
Date Course #
Topic
CPE Mbr/Nonmbr
Fee
12/18 PRE039.H
Ethical Business Decisions by Texas CPAs
4
$100/$150
$ ______
1/9
MAP040.H
Ethical Business Decisions by Texas CPAs (NW RT) 4
$100/$150
$ ______
1/19
SALT103.S
NEW SALT Roundtable SG: TX Franchise Tax
2
$25/$45
$ ______
1/16
SEM032.F
Tillinger’s Federal Tax Update (also 2/9)
8
$225/$275
$ ______
1/26
SEM060.F
Bender’s Individual Tax Update (also 2/23)
8
$225/$275
$ ______
1/27
SEM061.F
Bender’s Business Tax Update (also 2/24)
8
$225/$275
$ ______
2/5
MAP034.F
Tillinger’s Federal Tax Update (NW Roundtable)
8
$225/$275
$ ______
2/9
SEM033.F
Tillinger’s Federal Tax Update (also 1/16)
8
$225/$275
$ ______
2/23
SEM062.F
Bender’s Individual Tax Update (also 1/26)
8
$225/$275
$ ______
2/24
SEM063.F
Bender’s Business Tax Update (also 1/27)
8
$225/$275
$ ______
2/25
PRE084.H
Ethical Business Decisions by Texas CPAs
4
$100/$150
$ ______
3/27
PRE085.H
Ethical Business Decisions by Texas CPAs
4
$100/$150
$ ______
TSBPA Registered Sponsor ID #000094
CPE Foundation Total $
Classes held in CPA Training Facility include free garage parking; no accommodation for oversized vehicles.
Ideal meeting room temperatures are difficult to maintain. Participants may wish to bring outerwear to ensure comfort.
PLEASE RETURN ENTIRE PAGE WITH PAYMENT
REFUND POLICY: Cancellation fees: $5.00 for all 1-3 hour programs; $10.00 for 4-8 hour programs; $20.00 for programs with fees over $100.00;
$50.00 for all conferences. NO REFUNDS will be issued on cancellations received after 12:00 Noon five working days prior to the seminar. NO
SHOWS forfeit the entire registration fee. YOU WILL RECEIVE A REGISTRATION CONFIRMATION (EMAIL ONLY) WITHIN 7
DAYS OF RECEIPT OF PAYMENT. Attendance confirmations may be obtained following the program. A registration may be transferred to another individual; an additional registration fee will be charged to a nonmember CPA transferee.
FOR OFFICE USE ONLY
Make checks payable to:
Houston TSCPA Foundation
777 Post Oak Blvd., Suite 500
Houston, Texas 77056-3212 / FAX (713) 622-3327 (For Credit Card Registrations only)
CK#
$
ARE YOU A CPA? Y __ N __
NAME
F I
 NEW ADDRESS/PHONE
BADGE NAME ____________________________________
FOR CREDIT CARD PAYMENT: ________ Auth Code
 AMEX  VISA  MasterCard  Discover
FIRM
Card No.
ADDRESS ________________________________________
Exp Date
CITY/ST/ZIP+4
EMAIL ___________________________________________
DAYTIME PHONE NO.
Cardholder Name (please print)
Signature
Card Billing Address
Zip Code
FAX NO.
LOGIN and
Register Online
www.houstoncpa.org
*CSC Number
*Three digit security code on the back of card (four digit on front of AMEX).
One registration per form.
Copies accepted.
The CPA CPE Circular
(if different from left)
WALK-INS SUBJECT TO LATE FEE.
Special Dietary/ADA Needs?
Call 713.622.7733
Page 5
NONPROFIT ORG
US POSTAGE
PAID
Houston, Texas
Permit No. 7165
LOGIN and
Register Online
www.houstoncpa.org
TSCPA Course Schedule
(To register go to www.tscpa.org or call 800.428.0272)
DATE
12/15
12/16
12/18
12/19
1/7
1/8
1/12
1/13
1/22
1/23
1/29
COURSE/LOCATION
HRS
Fiduciary Income Tax Returns - Form 1041 Workshop
8
The Complete Trust Workshop
8
Determining How Much Money You Need to Retire; Tax Ideas & Money Management in Retirement 8
Make Money for You and Your Clients: Top Business Tax Planning Strategies
8
Advanced Individual Income Tax Returns
8
Advanced Technical Tax Forms Training LLCs, S Corporations and Partnerships
8
Society Security, Medicare, and Prescription Drug Retirement Benefits:
What Every Baby Boomer Needs to Know
8
Income Tax, Estate and Financial Planning Ideas of 2014
8
S Corporation, Limited Liability and Partnership Update
8
Individual Income Tax Update
8
Personal and Professional Ethics for Texas CPAs (TSBPA approved Ethics course)
4
All courses are held at the HCPAS Training Facility unless otherwise noted.