The CPA CPE Circular
Ethics For CPAs: It’s A Matter Of Choice
presented by Deanna Sullivan, CPA, CGMA, CIA, CRMA, CFE
June 15, 2016
Did You Know?
 Log In and Register Online at
www.HoustonCPA.org, or use
the registration form provided
on page 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.
“Why do good people do bad things?” we often ask ourselves. Yet faced with similar circumstances, would
we have made the same choice? This course provides a look into ethical philosophies for both our personal and professional lives and discusses the values upon which our choices are based. Ethical behavior is
more than mere knowledge of right and wrong but making the right choices for our profession and organization. The public looks to us as a standard of ethics and integrity and the Texas State Board holds us accountable for protecting the CPA brand. Are we meeting these obligations?
In this interactive and thought-provoking session participants will have the opportunity to:
 Explore the foundations and philosophies of ethics
 Understand the TSBPA Rules of Professional Conduct and the core values of our profession
 Practice applying ethical judgment in making choices appropriate for the profession and the public
 Identify the components and red flags of fraud
 Determine improvement opportunities for protecting the brand
Course Objective: To satisfy the TSBPA requirement for CPAs to educate themselves in the ethics of
the profession. It also satisfies the annual ethics requirement for the Association of Certified Fraud Examiners (ACFE).
Level of Instruction: Update
Prerequisite: None
Course No./Date/Time:
CPE/Ethics Credit: 4 Hours
June’s Ethics course is offered as an option at CPE by the Sea in Galveston.
PRE222.H
Wednesday, July 27, 2016 (12:30—4:00 PM)
PRE223.H
Friday, August 26, 2016
(12:30—4:00 PM)
Fees:
What’s Inside
Tillinger’s S Corporation
Tax Issues & Update
and
Partnership/LLC Tax
Issues & Update
2
$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.
Becker Professional Education and the
Houston CPA Society are joining forces to
offer you an incredible member benefit!
4th Annual Medicare
Workshops &
Networking Reception
3
5% off the standard $295 for the YEARLY B2C On-Demand Subscription
 Use Promo Code - HoustonCPE100
Annual Energy
Conference
3
5% off the standard $395 for the YEARLY B2C On-Demand & Webcast Subscription
 Use Promo Code- HoustonCPE105
Tillinger’s Mid-Year
Federal Tax Update
4
2016-2017
Roundtable Discussion
Groups Subscription
4
CPE Registration Form
5
TSCPA CPE
Course Schedule
Back
Cover
5% off the standard $79 for the YEARLY B2C Single Course Purchase
 Use Promo Code: HoustonCPE50
Becker’s Continuing Professional Education covers the critical topics you need, including:
Government
Revenue Recognition
Tax
Audit
Finance and Economics
International Financial Reporting Standards (IFRS)
And much more!
Visit www.becker.com/cpe to view our full course catalog or visit www.houstoncpa.org
LOGON and click Member Benefits in the Member Services section.
For more information, contact Amy Newell at 713.622.7733 x250, anewell@houstoncpa.org
All courses are held in the Houston CPA Training Facility (777 Post Oak Blvd., Suite 500) unless otherwise indicated.
Steven J. Tillinger, CPA, presents
S Corporation Tax Issues & Update
Flash Alert. Hot Issues of 2016. Recent Developments. Tillinger will explain what you need to know about S
corporations and discuss the recent legislative changes affecting them. He will expand his discussion of the selfemployment tax and update you on how the tax reform discussion would affect pass-through entities. These issues are
significant by themselves. Together, they could affect your client's choice of entity. Get up-to-date information – register now! Fee includes textbook, Practical Guide To S Corporations, Seventh Edition, published by CCH - A $170 Value!
SOME OF THE TOPICS TO BE COVERED INCLUDE:
 Legislative Update
 Tax Considerations in Electing S Corporation Status
 Comparisons to Other Business Entities
 Requirements to Be an S Corporation
 Filing an S Corporation Election
 Taxation of S Corporation Shareholders: Pass-Through and Allocation Principles
 Taxation of S Corporations’ Shareholders: Tangible Property Regulations
 Taxation of S Corporations’ Shareholders: Self-Employment Tax Issues
 Taxation of S Corporations’ Shareholders: Medicare Contribution Tax Issues...AND MUCH MORE!!
Course Objective: To provide practitioners a review of the rules on the federal income taxation of S corporations and to provide an update of recent developments.
Level of Instruction: Beginning/Intermediate/Advanced
Prerequisite: Some familiarity of S corporation taxation and some tax preparation experience would be helpful
Course No. SEM207.F
CPE Credit: 16 Hours
Dates: Thursday and Friday, June 23-24, 2016
Time: 8:30 AM – 4:45 PM
Fees: $400 Houston/Other Chapter Member, Non-CPA; $425 Walk-in
$470 Nonmember CPA; $495 Walk-in
Advance Registration Includes Box Lunch
Steven J. Tillinger, CPA, presents
Partnership/LLC Tax Issues & Update
Flash Alert. Hot Issues of 2016. Recent Developments. Tillinger will explain what you need to know about partnerships and LLCs and discuss the recent legislative changes affecting them. He will expand his discussion of the selfemployment tax and will update you on how the tax reform discussion could affect pass-through entities. He will also
discuss a significant IRS release on at-risk that affect your real estate clients. Each of these issues are significant by
themselves. Together, they could affect your client's choice of entity. Get up-to-date information; sign-up now. Fee includes textbook, Practical Guide To Partnerships and LLCs, Seventh Edition, published by CCH - A $170 Value!
SOME OF THE TOPICS TO BE COVERED INCLUDE:


Classification of Entity as a Partnership or LLC
Loss Limitation Rules
Legislative Update



Formation and Operation of the Partnership/LLC

Allocation of Partnership/LLC Tax Items

Section 754 Election

Distributions from Partnership/LLC to Owners

Transactions Between an Owner and Partnership/LLC
Owner's Share of Partnership/LLC Debt
Course Objective: To review the rules on federal income taxation of partnerships & provide an update of recent developments.
Level of Instruction: Intermediate/Advanced
Prerequisite: Some basic knowledge of partnership taxation and some tax preparation experience would be helpful.
Course No. SEM208.F
CPE Credit: 16 Hours
Dates: Thursday and Friday, August 11-12, 2016
Time: 8:30 AM – 4:45 PM
Fees: $400 Houston/Other Chapter Member, Non-CPA; $425 Walk-in
$470 Nonmember CPA; $495 Walk-in
Advance Registration Includes Box Lunch
The CPA CPE Circular
Page 2
4TH ANNUAL MEDICARE & RELATED RESOURCES WORKSHOPS
Houston CPA Training Center ~ 777 Post Oak Blvd. 5th Floor
Medicare Basics: Medicare ABCD
Pi-Yi Mayo, JD,CELA / Law Offices of Pi-Yi Mayo
7 Financial Steps to Help Your Clients Pay for Health Care
Jim E. Sloan / Jim Sloan & Associates
AFTERNOON BREAKOUT SESSIONS INCLUDE:
Social Security 2016 (Andy Hardwick/ Social Security Administration)
Medicaid Coverage for Long Term Care – 2 hours (Pi-Yi Mayo, JD, CELA/ Law Offices of Pi-Yi Mayo)
Seven Things Seniors Need to Do Before Age 65 (Michael Alexander, Sr/ The Medicare Whisper)
Managing the Costs of Care as We Age – 2 hours (Cindy Hartman, RN/ C & S Care Management Inc)
Retirement Implementation (Tom Williams, CFP/ Woodway Financial Advisors)
Health Care Regulatory Update & Healthcare POAs (Mark Armstrong, JD/ Epstein Becker & Green)
All topics & speakers are subject to change
Course Objective: Provide attendees with a briefing on governmental program options and requirements for those
nearing age 65.
Level of Instruction: Overview/Update
Prerequisite: None
Course No. HCC221.F
CPE Credit: 8 Hours
Date: Wednesday, August 24, 2016
Time: 8:00 AM – 4:30 PM (followed by hosted reception)
Fees: $175 Houston/Other Chapter Member/Non-CPA; $200 Walk-in
$75 Guest (no continuing education credit; must accompany attendee paying full registration fee); $100 Walk-in
$225 Nonmember CPA; $250 Walk-in
ADVANCED REGISTRATION INCLUDES BOX LUNCH
& Networking Reception Immediately Following Program
Annual Energy Conference
E&P Panel: Brian Baumler, Moderator - PKF Texas
Tim Duncan - Talos Energy; Ken Mariani - EnerVest
US Oil & Gas Outlook
R.T. Dukes - Wood Mackenzie
Energy Tax Update
Tim Buford - PWC
Energy Valuation
Tim Stuhlreyer - PWC
Oil Field Services (TBA)
Accounting and SEC Update
Joel Smith and Molly Chilakapati – KPMG\
LUNCH AND KEYNOTE SPEAKER
John Hoffmeister – CAMAC Energy Inc.
Hilton Americas Houston
Political Outlook
Kenny Polcari - O'Neil Securities Inc.
M&A and Market Overview
Paul Horak - Deloitte
Commodities and Risk Management
TBA - EY
Capital Markets Panel
Keith Buchanan - KeyBanc Capital Markets
Stephen Perich - Deutsche Bank
Outlook Panel – Rebirth of the Energy Industry
Roger Burks, Moderator – WG Consulting
Bill Arend – Inoapps; Don Hare – Stallion Oilfield Services
Watch for a detailed brochure coming soon.
Course Objective: To provide attendees current information and perspectives on emerging energy issues.
Level of Instruction: Overview/Update
Prerequisite: None
Course No. ENG2016.X
CPE Credit: 9.5 Hours
Date: Tuesday, August 23, 2016
Time: 8:00 AM - 5:00 PM (Registration/Breakfast 7:30 AM)
Location:
Hilton Americas-Houston
1600 Lamar St, Houston, TX 77010
Fees:**
$250 Houston/Other Chapter Member; Non-CPA; $275 Walk-in*
$300 Nonmember CPA; $325 Walk-in*
**Groups of six or more from the same organization registering together receive 10% off the above rates**
* Walk-in rates apply for all registrations received after 5:00 PM, Tuesday, August 16, 2016.
The CPA CPE Circular
Page 3
Steven J. Tillinger, CPA, presents
Mid-Year Federal Tax Update
Whether you are a generalist or a tax specialist, you will take away valuable information and insights from this eighthour program. The course will bring you up-to-date on current issues in federal income taxation affecting individuals
and small business owners with emphasis on coverage and analysis of any 2016 tax legislation, updates and new developments of 2015 and earlier tax law; important court cases; Treasury income tax regulations; IRS revenue rulings and
procedures; and more! Hot Topics include:
 2015 Tax Law – Highway Legislation; Budget Act/Partnership Tax Audit Changes
 2015 Year-end Tax Law - Tax Extenders
 Supreme Court Rules on Same-sex Marriage
 Proposed Regulations - Debt vs. Equity
 At-Risk Rules & LLCs
 The IRS and the Future State Plan
 GAO Report
 Sharing Economy (Uber/Airbnb/Hitch/etc.)
 New Developments Affecting Partnerships and LLCs
 Noteworthy Court Cases, Updates, Treasury Income tax regulations…AND MORE!!!
Course Objective: To update tax practitioners on developments in federal income taxation.
Level of Instruction: Intermediate/Advanced Update Prerequisite: Basic Knowledge
Course No. SEM234.F
CPE Credit: 8 Hours
Dates: Friday, August 19, 2016
Time: 8:30 AM – 4:45 PM
Fees: $225 Houston/Other Chapter Member, Non-CPA; $250 Walk-in
$275 Nonmember CPA; $300 Walk-in
Advance Registration Includes Box Lunch
2016 – 2017 ROUNDTABLE DISCUSSION GROUPS
Join this popular alternative to classroom continuing education. The lecture/roundtable discussion format makes for a
lively exchange of information and experiences among CPAs with similar interests. Some members have formed longterm friendships and associations through their involvement with a study group.
MAP Roundtable Discussion Group (MAP216.S) sponsored by the Management of an Accounting Practice
(MAP) Committee. If you are in practice or live near the Downtown to Galleria area this is for you! This group meets at
the Society’s Galleria office the third Tuesday of each month, except during tax season, from 12:00–2:00 PM (Dutch
treat lunch is optional). By joining this group you can earn up to 19 hours of CPE Credit.
NW Houston CPA Business Roundtable (NWS217.S) If you work or live near the NW Houston/FM 1960
area, you will want to join this group. This roundtable meets 2:30-5:30 PM the third or fourth Thursday of each month,
except during tax season, at Wine Styles, 10300 Louetta Rd. #150. This group has CPAs who are in industry, public
practice, and tax-exempt career areas. Join this group and you can earn up to 27 hours of CPE Credit!
Participants may register for all sessions by selecting the discounted annual fee, or may select the per session fee for
only those presentations of interest. Study Group members are e-mailed notices at least seven (7) working days prior to each
meeting with topic and speaker information. Suggestions for topics and discussion leaders are welcomed!
Yearly Subscription Fees:
Single Session Fees:
$75 Houston/Other Chapter Member or Non-CPA
$160 Nonmember CPA
$25 Houston/Other Chapter Member or Non-CPA
$40 Nonmember CPA
FEE MUST ACCOMPANY COMPLETED FORM ON PG 5
The CPA CPE Circular
Page 4
CPE REGISTRATION FORM
Date
Course #
Topic
CPE
Mbr/Nonmbr
Fee
6/23-24 SEM207.F
Tillinger’s S Corporation Tax Issues & Update
16
$400/$470
$ ______
7/27
Ethics For CPAs: It’s A Matter Of Choice
4
$100/$150
$ ______
8/11-12 SEM208.F
Tillinger’s Partnership/LLC Tax Issues & Updates
16
$400/$470
$ ______
8/19
SEM234.F
Tillinger’s Mid-Year Federal Tax Update
8
$225/$275
$ ______
8/23
ENG2016.X 2016 Energy Conference
9.5
6+ Company Group Rate (must register together; rate per person)
$250/$300
$225/$270
$ ______
$ ______
8/24
HCC221.F
4th Annual Medicare Workshops
8
$175/$225
$ ______
8/26
PRE223.H
Ethics For CPAs: It’s A Matter Of Choice
4
$100/$150
$ ______
PRE222.H
Various MAP216.S
MAP Roundtable Discussion Group (yearly subscription)
$75/$160
$ ______
Various NWS217.S
NW Houston CPA Business Roundtable (yearly subscription)
$75/$160
$ ______
$ ______
$ ______
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)
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The CPA CPE Circular
(if different from left)
WALK-INS SUBJECT TO LATE FEE.
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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
6/28
6/28
7/22
7/25
7/26
7/27
7/28
7/29
8/8
8/9
8/10
8/16
8/16
8/18
8/19
COURSE/LOCATION
HRS
Not-For-Profit Accounting and Auditing: Practical Cases for CPAs
4
GASB Statement No.68 Audit and Accounting Workshop
4
Personal and Professional Ethics for Texas CPAs (TSBPA approved Ethics course)
4
Advanced Business Law for CPAs
8
Employment Law Update: Key Risks and Recent Trends
8
Annual Update for Accountants and Auditors
8
Revenue Recognition: Mastering the New FASB Requirements
8
Real World Fraud in Today's Small-to-Medium-Sized Entities
8
Advanced Concepts in SSARS 21 and Nonattest Services: Are You Certain You are in Compliance?
8
Construction Contractors: Critical Accounting, Auditing, and Tax Issues in Today's Environment
8
Texas Franchise (Margin) Tax
8
Personal and Professional Ethics for Texas CPAs (TSBPA approved Ethics course)
4
Financial Statement Preparation, Compilation & Review Update (UofH SBDC Satellite Broadcast) 8
Comprehensive Accounting Issues of Estates and Trusts: Fiduciary Accounting and Tax Issues
8
Advanced Selected Issues for Trusts, Estates and Their Beneficiaries
8
All courses are held at the HCPAS Training Facility unless otherwise noted.