New Lower Price with E-materials

october 22, 2013 Best Western PLUS Hotel, Lansing

Conference
(combined with the Agribusiness Conference)

CPE Mega

Recommended CPE Credit: 8 hours

(includes Accounting & Auditing and Ethics) CFP credits pending Board approval
We track it for you You can trust in us, MACPA education will qualify for CPE credits. Did you know CPE credit you earn at MACPA events is automatically added to your personal CPE Tracker? MACPA members access your Tracker anytime www.michcpa.org/MyCPE

(combined with the Agribusiness Conference)

CPE Mega Conference

Tuesday, october 22, 2013

MACPAs CPE Mega Conference is sure to live up to your MEGA expectations. This fast-paced event is filled with breakout sessions in topics such as A&A, agribusiness, ethics, tax and technology. Tailor your education by selecting the breakout sessions that specifically apply to the work that you do. There truly is something for everyone!

Register online Today!

www.michcpa.org/MEGAL or call 1.855.594.4273. For a printable registration form for this event visit www.michcpa.org/MEGALregform

progr am location & Pricing

Best Western PLUS Hotel | 6820 South Cedar Street | Lansing, MI 48911 | 517.694.8123 Overnight accommodations are available. Fees: $175 Member/$275 Non Member (add $20 for printed materials)

Course Code: MEGAL

100% Satisfaction Guar antee

MACPA delivers the highest quality educational experience. If you are not satisfied with your course, call us at 1.855.594.4273. We will make it right.

Customizable Conference

As your benefit of attending a MACPA conference, you are able to customize your experience! Choose your preferred sessions for the day and based off that and the preferences of other registrants, we arrange the schedule so you get the topics most important to you. When registering, please choose twelve of your preferred choices of breakout sessions (A-V). You will be assigned to eight.

NEW! E-Materials Save You Money!

Because of your overwhelming requests for electronic materials, the MACPA is excited to announce the move to an e-Material system which will cut down on our 4 million paper copies per year. This m move has an exciting benefitwe can transfer the savings to you! a t e ri By utilizing e-Materials we are able to save you $20 on 2013 conferences and seminars. You can still request paper materials for an additional $20 (Result: In most cases the program is the same price as the 2012 event!) To access the materials 48 hours prior to the event, visit: www.michcpa.org/ematerials. E-MATERIALS CANCELLATION POLICY: Refunds or credit will not be given after e-Materials have been downloaded and registrant is responsible for full balance of the course and materials.

CANCELLATION POLICY: If you cannot attend a program for which you are registered, call, fax, e-mail or write the MACPA at once. Cancellations received at least five (5) business days prior to the program date will be eligible for full refund or a credit. Cancellations received less than five (5) business days prior to the program date are subject to the following fees: $50 service charge on 8-hour or longer courses, $20 service charge on half-day events, $15 service charge on 2-hour events and a $10 service charge on 1-hour events. Credit balance(s) maintained with the MACPA as a result of cancellations, that are not used within one (1) year of the cancellation date, will be considered forfeited. Cancellations will not be accepted on or after the program date. Substitutions will be allowed until the start time of the program without penalty.

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CPE Mega Conference

(combined with the Agribusiness Conference)

Tuesday, october 22, 2013 Best Western PLUS Hotel, Lansing

AGENDA
8:00 AM 8:30 AM 9:30 AM 10:30 AM 11:30 AM 12:20 PM 1:10 PM 2:10 PM 3:10 PM 4:10 PM 5:00 PM Conference Registration & Refreshments Conference Begins with Breakout Sessions Breakout Sessions Breakout Sessions Breakout Sessions Group Luncheon Breakout Sessions Breakout Sessions Breakout Sessions Breakout Sessions Adjournment

Sessions of interest

Public Accounting Professionals

New FRF for SMEs Not Just New Different! COSOs New Framework Make Your Transition Smooth Watch Your Peer Review It Could be Made Easier

Business & Industry Professionals

Unique Issues in Estate Planning for Agribusiness Tax Adjustments for Agribusiness From Farm Financials to Wind Farms, We Have Everything Agribusiness

Course Code: MEGAL

A special thank you to the Task Forces that helped plan this event:
Accounting & Auditing Conference Planning Task Force Duane M. Reyhl - Chair Catherine M. McNamara - Vice Chair Noel Abdur-Rahim Vaidehi V. Chincholkar Timothy M. Couillard* Jeffrey A. Hartzel Madhavi R. Kulkarni Avec G. OBrien Dennis A. Reef David M. Schrader Sunny Ning Sun Connie R. Williams Timothy A. Wise* Marny L. Workman
*Non-CPA Volunteer

Agribusiness Task Force Shelly K. Bedford - Chair Peter J. Bender Kelly J. Brown Mark K. Bunch Eric J. Bushey Jeffrey P. Bushey James H. Campbell Jr. Brian C. Dykstra Wesley J. Exelby Leslie S. Hafner Dean C. Snoek Nancy L. Thompson Christopher D. Vaandrager Brett R. Walsh

Management Information & Business Show Task Force David G. Coy Chair Patrick R. Willis Vice Chair Grant B. Alberts Modou Ceesay Donna M. Dean Lynda S. Flood Eleanor Fradis Ralph H. Gurganus Lori B. Kerch Robert A. Listerman Jesse I. Lothamer LaVonda G. Ramey Raymond T. Rowe Edwin A. Schulz Gary Schwarcz David A. Swistock John C. Zerbo

breakout sessionS
Please choose twelve of your preferred choices of breakout sessions (A-V). You will be assigned to eight.

Accounting & Auditing

A) AICPA Financial Reporting Framework for SMEs*
Dennis Reef leads an exploration of the AICPAs Financial Reporting Framework for small- and mediumsized entities. This newly-designed framework is based on traditional accounting principles yet helps cut unnecessary costs for smaller businesses. Discover the changes that are being made and how you or your clients could potentially be affected.
Dennis A. Reef, CPA Quality Control Manager, Mellen, Smith & Pivoz, PLC, Bingham Farms

B) Fighting Financial Statement Fraud Dont Let it Happen to You!*

Financial statement fraud can be costly and can devastate an organization. In a 2012 Report to the Nations, financial statement fraud schemes totaled only 8% of the cases studied, but caused the greatest median loss, totaling $1 million. Keep your company and clients safe by developing the tools to detect and prevent these scams. This session teaches you how to identify the red flags of financial statement fraud, uncover improper disclosures and asset valuations and how to develop policies and procedures to prevent it from happening to you.
Jeffrey T. Bagalis, CPA/ABV, CFF Senior Manager, Dispute Advisory & Forensic Services, Stout Risius Ross, Inc., Southfield Raymond Roth, CPA, CFE Manager, Dispute Advisory & Forensic Services, Stout Risius Ross, Inc., Southfield

C) Peer Review: How to Improve Your A&A Engagements*

With constant law and regulatory changes, peer review standards have had to adapt. For professionals, this means a change in the practices and techniques that previously assisted with efficient accounting and auditing engagements. Join this session for suggestions in how to streamline your peer review process including pitfalls you should be mindful to avoid.
Peggy Haw Jury, CPA, CGMA Technical Reviewer, Michigan Association of CPAs, Troy

D) Compilation and Review Updates*

Dont fall behind on the latest compilation and review updates! Discuss recent developments in the Statements on Standards for Accounting and Review Services (SSARSs) to ensure you are ready for these engagements; you wont want to miss this informative session.
Dennis A. Reef, CPA Quality Control Manager, Mellen, Smith & Pivoz, PLC, Bingham Farms

E) Department of Labor Audit Simulations: A Proactive Process for Managing Risk* (Double Session)
With the implementation of new regulations, the hiring of new investigators and increased media attention, the corporate defined contribution (401(k)) plans face an increased likelihood of experiencing a Department of Labor audit or other investigative event. As always, the best defense is a good offense. Learn how completion of a fiduciary compliance assessment (DOL Audit Simulation) can reduce the employers and trustees, liability exposure and improve overall plan quality and participant results.
Brian S. Lakkides, AIF Managing Director, Fiduciary Firewall Consulting, Inc., Waterford Robert E. Scope, Jr., CPA Principal, UHY LLP, Sterling Heights

*Qualifies for Accounting & Auditing CPE hours ^Qualifies for Ethics CPE hours CFP credits pending Board approval

Accounting & Auditing - Continued

F) COSOs Internal Control Framework Update*
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) released the updated Internal ControlIntegrated Framework (ICIF) in May 2013. Designed to enable organizations to adapt to complexity and change, mitigate risks to the achievement of objectives and provide reliable information to assist in decision making, this is the largest change to the framework since its release in 1992. Join in to hear the latest on the project and what you can do to make the transition as smooth as possible.
Gregory H. Soule, CPA, CISA, CISSP, CFE Manager, Andrews Hooper Pavlik, PLC, Auburn Hills

G) Accounting & GAAP Update*

Join this session for a comprehensive update on the Financial Accounting Standards Board (FASB)s Generally Accepted Accounting Principles (GAAP). Cover topics including revenue recognition, leasing, financial statement presentation and International Financial Reporting Standards (IFRS) at this timely session.
Catherine M. McNamara, CPA, CGMA Senior Manager, BDO USA, LLP, Troy

Agribusiness
H) Federal Tax Update (Double Session)
Agriculturally-related businesses are a critical part of Michigans economy. Be prepared to advise and answer all of your clients questions by staying current on the important tax changes coming from Washington. This session will address the recent major cases and rulings impacting agriculture. Also included is the latest in legislative developments and Treasury regulations that impact ag clients and a potpourri of ag tax issues of critical importance including gifting ag commodities, like-kind exchanges, trading vs. selling machinery, depreciation, material participation rules, deferred sale arrangements for crops and livestock, planning concepts in light of higher effective tax rates in 2013, the new 0.9 percent Medicare surtax on active income and the 3.8 percent Medicare surtax on passive sources of income.
Roger A. McEowen, JD Owner, McEowen, PLC, Ankeny, IA

I) Estate Planning in Agriculture

This session covers the most important recent case and ruling developments involving farm estate planning. Also addressed will be the use of entities in the estate and tax planning process, integrating special use valuation into the overall estate plan, common errors in estate planning and the proper use of trusts in the estate planning process for farm clients.
Roger A. McEowen, JD Owner, McEowen, PLC, Ankeny, IA

J) Economic Issues in Agribusiness

With Michigans economy on a rebound, what arising issues are impacting the agribusiness industry? Join Jim for an exploration of industry updates, trends in the business and what information your clients need now to help prepare for the future.
James E. Byrum President, Michigan Agri-Business Association, East Lansing

K) Accounting & Auditing Updates for Agribusiness Industry*

It is essential for CPAs dealing in the agribusiness industry to stay current on unique accounting & auditing topics. Join this high-level overview of hot topics including the AICPA framework for small- and medium- entities.
Robert D. Beerup, CPA Partner, DBH & Associates, LLC, Norman, IL

breakout sessionS
Agribusiness - Continued
L) Development Rights Agreements and the Qualified Forest Program
Examine various structures for purchasing, selling or transferring development rights. Topics slated for discussion include gifting rights, tax considerations and specific situations for cash crops. Also, understand how the Farmland and Open Space Preservation Act (formerly PA 116) enables certain farm owners to enter into a development rights agreement with the State. Information will also be provided regarding the property tax benefits of the Qualified Forest Program, which was recently transferred to the Michigan Department of Agriculture and Rural Development in June of this year.
Richard A. Harlow Program Manager, Michigan Department of Agriculture Farmland Preservation, Lansing

M) Farm Financial Standards Council Update*

To assure uniformity and integrity in the financial analysis of agribusiness clients, it is essential to remain upto-date on the Farm Financial Standards (FFS) that the Farm Financial Standards Council (FFSC) has developed. Join this session to hear the latest updates from the Council and what steps you need to take in order to remain compliant including accounting for hedging transactions and grain accounting.
Paul G. Neiffer, CPA Partner Agribusiness & Cooperatives, CliftonLarsonAllen, Yakima, WA

N) An Overview of Oil and Gas Leases and Wind Turbine Leases and Easements: Considerations for Landowners
Many in agribusiness have significant land holdings and have been or will be approached by companies desiring to acquire rights for oil and gas and/or wind energy development. Topics will include landowner real estate interests, typical elements of oil and gas leases and wind turbine leases and easements, and the tension between the landowners interests and the developers interests.
Glenn L. Fitkin, JD, PE Attorney, Braun Kendrick, Saginaw David L. Puskar, JD Attorney, Braun Kendrick, Saginaw

ETHICs
O) Changes to the AICPA Professional Code of Conduct^
This session helps you identify new and revised requirements to AICPAs Professional Code of Conduct as well as provides you with the latest exposure drafts and upcoming projects. Also, discuss reasons for the changes as well as any modifications to definitions, interpretations, and rulings.
Gary Leeman, CPA/ABV/CFF, CMC Gary Leeman, CPA, PC, Farmington Hills

P) Ethics Code Overview Back to the Basics^

When it comes to ethics updates, unique, complicated situations are often highlighted, but what about the common complaints and inquiries you are more likely to experience? Join Gary to brush up on the basics including your responsibilities regarding independence, integrity and objectivity, compliance with general standards, confidentiality, and behavioral issues at this interactive session.
Gary Leeman, CPA/ABV/CFF, CMC Gary Leeman, CPA, PC, Farmington Hills

Need to Know
Q) Wellness Plans in the Workplace
An increasing number of companies and organizations are implementing wellness plans to promote healthier lifestyles for their employees, but are these programs overall beneficial for the organizations? Join in for an exploration of the positive financial benefits these plans promote as well as an overview of how to develop and implement a wellness plan.
Rachel Bregg Wellness Coordinator, CIC Benefit Consulting Group, Cadillac Brian Cot, LIC, RHU Licensed Health Care Consultant CIC Benefit Consulting Group, Cadillac
*Qualifies for Accounting & Auditing CPE hours ^Qualifies for Ethics CPE hours CFP credits pending Board approval

Need to Know - Continued

R) Affordable Care Act 2013 Overview (part 1)
The Affordable Care Act has transformed the healthcare industry and will affect virtually every person and institution in the United States. With the fast-paced implementation and drastic changes the Act brings, it is imperative you are ready to answer the questions your clients are sure to have. This session provides you with an overview of the Affordable Care Act and tools to help you explain to your clients the impact it will have on them.
Anthony Fracchia Partner, Altruis Benefit Consulting, Bingham Farms Robert Fracchia Partner, Altruis Benefit Consulting, Bingham Farms

S) Affordable Care Act 2013 The Nuts and Bolts (part 2)

The Affordable Care Act requires extensive study to fully understand all its important details. As a trusted business advisor, you must be aware of the new tax credits and penalties under the law in order to properly advise your clients and companies and assure compliance. Join this session for a detailed explanation of the Act as well as major employer requirements including what the government is doing to guard against fraud.
Anthony Fracchia Partner, Altruis Benefit Consulting, Bingham Farms Robert Fracchia Partner, Altruis Benefit Consulting, Bingham Farms

TAX
T) Federal Tax Change and Reform
With the constant changes and updates of federal tax law, it can be difficult for tax practitioners to identify which of these issues require their special attention. Dive into the latest federal tax updates that specifically affect you including new IRS rules and regulations, new repair regulations and ongoing tax reform talk.
Douglas J. Van Der Aa, JD Self-Employed, Byron Center

U) Save for Yourself and Your Clients Too! Effective Tax Planning and Projections
It is important that practitioners have the skills to not only handle clients immediate financial needs, but also the ability to plan and project for future plans. Receive the latest updates on the 2013/2014 tax-planning environment and tips to lower a clients tax liability, ultimately saving them money.
Sam Hodges, CPA, CGMA Managing Member, Sam Hodges & Associates, LLC, Southfield

Technology
V) When Left to Our Own Devices
BYOD (Bring Your Own Device) is a current cost-saving method companies implement to avoid having to purchase or maintain work electronics. Benefits to the employee may include larger sign-on bonuses, and some experts believe it may help increase employee productivity. While the BYOD system may seem like a win-win, there are many complicated agreements and security measures that must be taken in order to protect the employer, the employee and information in which the employee has access. Join this session for an in-depth explanation of possible problems, complications and benefits of this program at this timely session.
Robert A. Listerman, CPA, CITRMS President, Business Technology Resources, LLC, Kennett Square, PA

Mega conferences are a good way to go for CPE. One-hour time slots work well for learning and breaks.

2012 Attendee

New Lower Price with E-materials

5480 Corporate Drive, Suite 200 | Troy, MI 48098 248.267.3700 | Toll Free in Michigan: 855.594.4273

Tuesday, october 22, 2013 Best Western PLUS Hotel, Lansing

Conference

CPE Mega

(combined with the Agribusiness Conference)

Register online today! www.michcpa.org/MEGAL

Non-member Cost with e-materials

275

MACPA Members

member Cost with e-materials

175

paper materials (same as 2012)

paper materials (same as 2012)

295

SAve $ 100

195