➎ Discounts from 5% 25% (See page 7) ➏ $15 Customer loyalty reward earned each. class

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1 Earlybird 20% Discount Enroll and pay online by OCTOBER 28 for 20% discount on LIVE classes 9/19/11 5/23/12 OCT. fall/winter CPE for CPAs & EAs 1040/540 2 Day Tax Update Offered 10/31 11/18 ONLY $328 Top 10 Features ➊ Group-live CPE seminars 6 venues: Costa Mesa, Culver City, Pasadena, Temecula, Woodland Hills, or your office ➋ CPE Courses Ethics Education (monthly) Regulatory Review (monthly) Fraud (monthly) Accounting & Auditing Tax (Approved for CPAs & EAs IRS approval #787) ➌ Lunch is always included in our full-day classes ➍ CPE Coupons ➎ Discounts from 5% 25% (See page 7) ➏ $15 Customer loyalty reward earned each class ➐ Monthly discounts ➑ Online CPE courses ➒ In-house CPE seminars ➓ Tax Updates at 11 locations Monthly Live 4-CPE Hour Ethics Education and State Board-Approved 2-CPE Hour Regulatory Review LIVE 8-HOUR Classes $72 $206 (Earlybird online prices)

2 NEW ETHICS CPE REQUIREMENT 4 hrs. of Ethics Education 2 hrs. of Regulatory Review ETHICS ETHICS EDUCATION 4 CPE-HOUR REQUIREMENT (required every 2 years) Overview NASBA Subject: ET NO TEST Morning Session INSTRUCTORs: Seid Sadat, Peter Lett, Marcy Beck, or Deborah Watson Review of nationally recognized codes of conduct emphasizing how the codes relate to professional responsibilities. Case-based instruction will focus on real-life situational learning and ethical dilemmas facing the accounting profession. FEE: $125 / EARLYBIRD ONLINE: $99 NO LUNCH F 9/23 Culver City W 1/11 Costa Mesa Th 3/29 Culver City M 10/24 Woodland Hills M 1/30 Woodland Hills Th 4/26 Pasadena F 11/11 Costa Mesa Th 2/16 Culver City Th 5/17 Costa Mesa F 12/16 Pasadena Early enrollment is suggested. Classes fill quickly. The only two discounts that apply to the Ethics Education and Regulatory Review courses are the 5% discount and your $15 Customer Loyalty Reward. REGULATORY REVIEW State Board-Approved 2 CPE-HOUR REQUIREMENT (required once every 6 years) Overview NASBA Subject: RR NO TEST Afternoon Session INSTRUCTORs: Seid Sadat, Peter Lett, Marcy Beck or Deborah Watson Coverage includes review of the California Accountancy Act and Regulations with focus on recent changes effective Jan.1, Discussion of how specified articles relate to the practice of public accountancy, including a review of historic and recent disciplinary actions taken by the CBA, highlighting misconduct which led to licensees being disciplined. FEE: $90 / EARLYBIRD ONLINE: $72 NO LUNCH F 9/23 Culver City W 1/11 Costa Mesa Th 3/29 Culver City M 10/24 Woodland Hills M 1/30 Woodland Hills Th 4/26 Pasadena F 11/11 Costa Mesa Th 2/16 Culver City Th 5/17 Costa Mesa F 12/16 Pasadena Special Pricing for both Courses: $199 / Earlybird Online: $159 Lunch included if attending both parts Effective January 1, 2012 all licensees must complete a minimum of 20 hours of CPE credit in each year of the 2-year license renewal period with a minimum of 12 hours of the required 20 hours in technical subject areas. FER s FULL-DAY CLASSES ALWAYS INCLUDE: Morning coffee Lunch (Vegetarian Option Available) Afternoon refreshments Manual & Certificate of Completion ACCOUNTING & AUDITING A&A focusing on california PEER REVIEW Update NASBA Subjects: AC, AU INSTRUCTOR: Marcy Beck This course emphasizes topics of interest for the general practitioner. Be ready for mandatory peer review. Discuss selected A&A pronouncements including SSARS 19. Examine how interpretation impacts nonattest services. Keep current with the latest Board of Accountancy updates. Tu 11/15 Woodland Hills Th 1/26 Culver City Th 5/3 Pasadena FINANCIAL STATEMENT DISCLOSURES Overview NASBA Subjects: AC, AU INSTRUCTOR: Richard Hoffmann Review proper financial statement presentation. Learn an analytical approach to determine required disclosures most common for small to midsize private companies. Gain a greater understanding of cash flows statements, examining ways to simplify preparation and presentation. Th 11/3 Pasadena Tu 1/24 Costa Mesa W 5/9 Woodland Hills FORENSIC accounting & expert witness workshop Overview NASBA Subjects: AC, AU INSTRUCTOR: Eric Steinwald Designed for CPAs who want to add or grow their Forensic Accounting/Expert Witness services. Review various types of forensic cases and subsequent reporting, testimony, depositions, declarations and opinion reports. A mock trial will be conducted to demonstrate the legal process and the CPA s role. W 2/1 Culver City W 5/16 Woodland Hills GAAP & GAAS Update Update NASBA Subjects: AC, AU INSTRUCTOR: Mark Dauberman Discuss and learn about the 30 Accounting Standards Updates issued by the FASB in 2010 and, to date, in 2011, and significant exposure drafts covering a wide range of topics. Course reviews recent pronouncements of the Auditing Standards Board, including the 36 clarification standards issued in Th 11/10 Costa Mesa F 2/3/ Pasadena other comprehensive basis of accounting: Cash & Income Tax Basis Reporting (OCBOA) Update NASBA Subject: AC INSTRUCTOR: Seid Sadat Find out why OCBOA is the Financial Statement of choice for today s tax practitioners. Reduce costs and minimize exposure when changing from a GAAP basis. Find new ways to service client needs and manage business risk. Tu 1/10 Culver City Pension Plan Audit Workshop Overview NASBA Subject: AC, AU INSTRUCTOR: Debra L. Warnacutt Learn unique procedures to effectively audit employee benefit plans, specifically limited scope 401k plans. Identify the most common audit defects found by the DOL and peer reviewers. Uncover risks specific to compensation, contributions, loans and distributions. Discuss best practices to resolve these challenges. Tu 10/25 Woodland Hills W 12/14 Costa Mesa Th 5/10 Culver City No Prerequisites, No preparation, no test needed for any class Delivery Method: Group-Live Page 2 Financial Education Resources Fall Winter

3 ACCOUNTING & AUDITING compilations & review ENGAGEMENTS Update NASBA Subject: AC INSTRUCTOR: Seid Sadat Walk through an entire C&R engagement step-by-step using a real life example. Peer review requirements and rules regarding the adequacy and retention of workpapers will be covered along with required report language. Th 12/15 Culver City F 1/27 Woodland Hills SSARS UPDATE with sweeping changes to ssars #19: Are You Ready For Peer Review? The most comprehensive change to SSARS in over 30 years Update NASBA Subjects: AC, AU INSTRUCTOR: Seid Sadat Obtain a comprehensive understanding of standards and procedures that apply to compilation and review engagements. Presentation includes extensive changes affecting SSARS #19 since 1978, new SSARS #20 and coverage of the AICPA's 2010/2011 Compilation and Review Developments. Th 12/8 Culver City F 1/20 Woodland Hills SPECIAL PRICING FOR BOTH COURSES: $450 earlybird online: $360 Hot A&A TOPICS Overview NASBA Subject: AC INSTRUCTOR: Mark Dauberman IFRS VS GAAP Morning session. Examine the International Financial Reporting Standards (IFRS) issued to date and the basic differences between reporting requirements under IFRS and GAAP. As clients conduct more business internationally, discover the impact of presenting financial statements in accordance with IFRS. key topics in gaap Afternoon session. Analyze recent topics, as well as traditional ones that continue to present challenges to those responsible for financial reporting. Relevant issues include revenue recognition, derivatives, financial instruments, modified cash basis of accounting, consolidation and variable interest entities. F 10/28 Pasadena F 1/13 Woodland Hills W 5/23 Costa Mesa A&A CPE Requirements A licensee who provides audit, review, other attestation services, or issues compiled financial statement reports shall, during the two-year license renewal period, complete a minimum of 24 of the 80 hours of qualifying continuing education in the area of accounting and auditing related to reporting on financial statements. Fraud CPE Requirements Licensees who are subject to the accounting and auditing (A&A) or government CE requirement will need to complete an additional eight hours of fraud CE specifically related to the detection and/or reporting of fraud in financial statements. The fraud CE requirement is part of the 80 hours of CE required for license renewal but is not part of the 24-hour A&A or government CE requirement. Fraud CE is not required for licensees who are not subject to the A&A or government CE requirement. ACCOUNTING & AUDITING/FRAUD A CULTURE OF FINANCIAL CORRUPTION: FRAUD S PLAYGROUND Overview NASBA Subjects: AC, FR INSTRUCTOR: Peter Lett The culture of an organization can increase the likelihood of fraud. If a company or persons in authority have a history of double dealing and financial statement manipulation then the underlying culture of deceit becomes pervasive. Once the true culture is exposed, the areas to expect fraud can be evaluated. W 11/30 Pasadena W 3/28 Culver City M 4/30 Costa Mesa DIGITAL FORENSICS: finding FRAUD Overview NASBA Subjects: AC, AU, FR INSTRUCTOR: Bob Radus In this hands-on computer workshop, acquire and examine actual client financial data, journals and statements to find fraud. Learn how to look for hidden data and trace a perpetrator s steps. Discover how to extract data by analyzing the software system, s, cell phones, Internet and web sites in a forensically sound manner. Th 9/22 Woodland Hills M 11/14 Culver City Tu 1/17 Costa Mesa faces OF FRAUD Overview NASBA Subjects: AC, FR INSTRUCTOR: Peter Lett Follow the trail of the financial market turmoil. From unheeded warnings given to the Federal Reserve Bank to current borrowing hardships imposed by banks and credit card companies, our financial world is still suffering from the plague of previous fraud. Prepare for economic shocks that may lie ahead. Tu 9/20 Woodland Hills W 10/26 Culver City W 1/25 Pasadena Tu 4/24 Woodland Hills ROAD MAP TO FRAUD PREVENTION Overview NASBA Subjects: AC, FR INSTRUCTOR: Ilan Haimoff Based on experience in managing an anti-fraud program at a fortune 1000 company, the course will provide a roadmap to minimizing a company s risk of fraud. Review the history of fraud, current events, and various statistics on fraud, as well as examine various critical elements of an anti-fraud program. M 9/26 Costa Mesa M 5/14 Culver City tools to detect and prevent fraud Overview NASBA Subjects: AC, FR INSTRUCTOR: Mark Dauberman Learn who commits fraud, how it s done and conditions under which it s likely to occur. Discuss effective internal controls used for detection and prevention. Review approaches to detect fraudulent financial reporting during an audit. F 12/9 Woodland Hills F 2/10 Costa Mesa MUST BRING LAPTOP Full Course Descriptions ARE AT Fall Winter Financial Education Resources Page 3

4 COMPUTER TECHNOLOGY using technology to your best advantage Overview NASBA Subject: CS INSTRUCTOR: Peter Lett Power-up Your PowerPoint, Maximize Your ipad and Link-In to Business Prospects Develop skills necessary to deliver a dynamic, effective PowerPoint presentation. Design templates to make your information come alive. Add impact quickly and efficiently without spending hours putting it together. Discover how to unlock the potential of your ipad, converting it to a complete virtual office. Download files, access servers, manage time and perform billing. Even evaluate FaceTime and Skype for client discussions. With more than 195,000 CPAs, learn to use LinkedIn to build your business, network with colleagues, participate in technical discussions, seek client advice and keep current on business issues. FEE: $205 / EARLYBIRD ONLINE: $164 Th 1/19 Culver City F 5/11 Woodland Hils TAXATION ACCOUNTING for INCOME TAXES: Understanding Uncertain Tax Positions Overview NASBA Subjects: TX INSTRUCTOR: Mark Dauberman Designed for CPAs responsible for the tax provision on financial statements. Review fundamental principles underlying the accounting for income taxes, with practical examples. Gain a comprehensive understanding of accounting for uncertain tax positions. Addresses state tax issues and defered tax implications. Tu 9/27 Pasadena W 12/7 Costa Mesa Death & Taxes 1: Form 1041 TAX PREP WORKSHOP Overview NASBA Subject: TX INSTRUCTOR: Robert Manton Learn how to do trust returns from start to finish using completed forms and sample case studies. Examine areas that attorneys know more about than accountants, protect yourself by understanding these issues. Key elections, tax planning opportunities and California Trust laws are incorporated. Tu 11/29 Woodland Hills Tu 5/8 Pasadena Death & Taxes 2: A/B TRUST-FUNDING WORKSHOP Overview NASBA Subject: TX INSTRUCTOR: Robert Manton Learn living trust basics and what to do when your client dies. Covers how to split the living trust into after-death trusts using actual A, B & C trust allocations and funding documents. Explains impact of the new 2010 carryover-basis system on A/B funding, disinheritance and loss of the new $3M spousal basis step-up (most living trusts don't take advantage of the new system in effect for a 2010 death). Tu 12/6 Woodland Hills Tu 5/15 Pasadena Death & Taxes 3: ESTATE TAX FORM 706 WORKSHOP Overview NASBA Subject: TX INSTRUCTOR: Robert Manton EXTENSIVE COVERAGE OF THE NEW 12/17/10 TAX LAW. The new estate tax law offers both opportunities and hazards. Learn the ins and outs of estate tax return preparation (Form 706 and new Form 8939) using completed returns under multiple scenarios. Examine the new carry-over basis system, key elections, protective elections, filing strategies and techniques to avoid audits. Understand what you need to know for 2010 and 2011 deaths. Tu 12/13 Woodland Hills Tu 5/22 Pasadena SPECIAL PRICING FOR ALL 3 DEATH & TAXES CourseS: $747 EARLYBIRD ONLINE: $597 ESTATE, FINANCIAL AND ASSET PROTECTION PLANNING: INTEGRATED ISSUES Overview NASBA Subject: TX INSTRUCTOR: Art Werner Understand the interrelationships of these elements and the proper sequencing of planning activities to produce a total plan approach. Course considers tax benefit and risk management issues highlighting life insurance, disability, education planning, IRA and qualified plan distributions. M 9/19 Culver City ESTATE & GIFT PLANNING for 2011 & 2012 and Beyond Update NASBA Subject: TX INSTRUCTOR: Art Werner Understand the impact of sweeping new legislation beginning in 2011 for Estate, Gift and Generation-skipping taxation. Gain insight into planning issues and techniques given the uncertainty. Recent case law developments and step-up in basis issues will be covered. F 11/18 Costa Mesa partnerships, S CORPS, C CORPS & LLCs: Tax aspects Update NASBA Subject: TX INSTRUCTOR: Peter Thelander Examine the formation, operation, and termination of these entities focusing on the Federal income tax issues of businesses in California. Key issues addressed include correct choice of entity, allocations, elections, the Domestic Production Deduction, and depreciation. Tu 11/8 Culver City W 1/18 Woodland Hills TAX RESEARCH TIME-SAVING TECHNIQUES Overview NASBA Subject: TX INSTRUCTOR: Peter Thelander Review the hierarchy of tax laws, regulations, administrative pronouncements and court cases to understand how each of these apply to an issue. Examine online search techniques using live searches. Discuss dealing with grey areas places where tax law is unclear or there is conflicting guidance. Th 10/27 Costa Mesa Th 11/17 Culver City Th 1/12 Pasadena abbreviations Key NASBA subject areas: AC Accounting AU Auditing CO Communications CS Computer Sciences ET Ethics FR Fraud RR Regulatory Review TX Tax = new FER class = revised FER class For EAs: IRS Approval #787 *All FER live classes are technical subject areas except for the Computer Technology class. Financial Education Resources is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have final authority on the acceptance of individual courses of CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Ave. North, Ste. 700, Nashville, TN or by visiting the website CONTACT INFORMATION: For more information regarding refund, complaint and/or program cancellation policies, please contact our offices at Page 4 Financial Education Resources Fall Winter

5 Announces a new partnership with Tax Update Seminars A Practical Two-Day LIVE Seminar Preparing You For Tax Season This year you need MORE THAN ONE DAY to prepare for tax season. This seminar will cover all of the new tax law changes in detail and will include everything needed to prepare 1040/540 returns for 2011 and help your clients plan for future years. California differences and issues are integrated within the presentation and in our seminar text, the 900+ page Big Book of Taxes. You will also receive the Big Book Research ebook and free access to our CWconnect Tax Help Forum. We strive to be the best and provide the most value for your money. 2-DAY 1040/540 Review & Update: $348 FER s participants will receive on any order over $100 Use Coupon Code: FER10 when placing your order. Seminar Includes 16 hours of live CPE, plus bonus 8 hours of self study. Sign up online at or call toll-free at x1. Only offered in November Course# / Location / Dates Course# / Location / Dates 1040SD11 San Diego 10/31 & 11/1 1040LM11 La Mirada 11/9 & 11/ TOR11 Torrance 11/1 & 11/ FRE11 Fresno 11/14 & 11/ ARC11 Arcadia 11/2 & 11/3 1040STO11 Stockton 11/15 & 11/16 040ONT11 Ontario 11/3 & 11/4 1040WC11 Walnut Creek 11/16 & 11/ VEN11 Oxnard 11/7 & 11/8 1040SJ11 San Jose 11/17 & 11/ VAN11 Van Nuys 11/8 & 11/9 Instructors: Matt Brodie, CPA Lee Reams, EA Art Werner, JD ACCREDITATION: ClientWhys, Inc. is accredited for CPE hours for EAs, CPAs and CA Preparers. See ClientWhys website for details. TAX REFERENCE Includes 900+ page reference book, a free research ebook and access to our free ClientWhys Connect Customer Technical Forum. Lunch and beverages are included for both days. For information about self-study tax courses, visit Fall Winter Financial Education Resources Page 5

6 instructors Marcy Beck, CPA, is an accomplished speaker with more than 20 years experience as a managing partner of her own CPA firm. As a small-business owner, she identified with her clients needs and helped them find practical, cost-saving solutions. Ms. Beck is a past president and board member of the Orange County chapter of the American Society of Women Accountants and a board member of Orange County Head Start, including 3 years as treasurer. COURSES: 2-Part Ethics; A&A Focusing on CA Peer Review Mark Dauberman, CPA, EMBA, is a national speaker who provides CPE and staff training for CPA firms and private industry on topics such as fraud, auditing, strategic planning, and practice management. Mark spent almost 30 years preparing candidates for the CPA exam and recently served as director of the audit practice and partner at NSBN, a CPA firm where he was responsible for training, business development, quality control, and strategic planning. COURSES: Accounting for Income Taxes; GAAP & GAAS Update; Hot A&A Topics; Tools to Detect & Prevent Fraud Ilan Haimoff, CPA, CIA, CFE, CFF, Principal at Green Hasson & Janks, has over 14 years of advisory experience in financial auditing and risk consulting at firms such as Deloitte and Andersen; internal audit experience at Unified Western Grocers and 21st Century Insurance Group. He oversaw the first year implementation of SOX, including section 404, a companywide antifraud program, and the execution of annual internal audit plans. COURSE: Road Map to Fraud Prevention RICHARD HOFFMANN, CPA, is a consultant with over 40 years of public accounting experience. He was formerly Director of Quality Control and Training for a mid-size local CPA firm. Richard s specialty is financial statement analysis and the technical requirements of the accounting profession. He has spoken extensively before bankers and government auditors and has conducted numerous in-house training programs. COURSE: Financial Statement Disclosures Peter Lett is a consultant whose strength lies in his ability to identify and restructure failing businesses to maximize their profitability. Previously, he was an accountant and auditor. Mr. Lett is an honors graduate of National University in San Diego with a major in accounting. He is widely traveled, speaks several languages, and is a published author. COURSES: 2-Part Ethics; Using Technology to Your Best Advantage; Faces of Fraud; A Culture of Financial Corruption: Fraud s Playground Robert Manton, CPA, is a shareholder with McNally & Manton CPAs, Inc. His area of concentration is in estate and trust taxation. Having developed a diverse range of expertise in this area for more than 20 years, Bob heads this department for the firm. Attendees will appreciate his workshop approach from a tax preparer s perspective. Mr. Manton s knowledge in fiduciary accounting and trust division/ allocation will be extremely valuable to participants. COURSES: Death & Taxes, Parts 1, 2, and 3 BOB RADUS, CPA, CFE, PI, is with the firm ACTForensic.com, Inc. The firm s practice is limited to Computer and Cell Phone Forensics, Internet and Investigations, and Litigation support. Bob became a CPA in 1977 and a CFE in He also spent 31 years in the Orange County Sheriff s Dept. Reserves with the last 5 years devoted to Computer Forensics. Bob s experience in accounting and fraud examination bring a unique level of understanding for computer investigations. COURSE: Digital Forensics: Finding Fraud Seid Sadat, CPA, CFF, is a practitioner with diverse and hands-on experience who creates a useful, entertaining seminar. A partner with Magidoff, Sadat and Gilmore, LLP, in Woodland Hills, Mr. Sadat specializes in consulting and financial solutions for closely held companies. He lectures at extensively in Southern California. Seid is a member of the California Board of Accountancy s Peer Review Oversight Committee and Enforcement Advisory Committee. COURSES: 2-Part Ethics;, Compilations & Review Engagements; OCBOA; SSARS Update ERIC STEINWALD, CPA, CFF, is a partner with Steinwald & Kaufman in West LA and Orange County. With more than 20 years experience as a Forensic CPA and Expert Witness, he s received numerous court appointments. Eric has handled several hundred cases including Civil, Family Law and Criminal. He has given more than 100 depositions, testifying at both Jury and Bench Trials. Eric is a frequent speaker at various functions and has done numerous interviews for documentaries. COURSE: Forensic Accounting and Expert Witness Workshop PETER H. THELANDER, CPA, MBA, began his career in public accounting more than 25 years ago. He has served as Controller of a closely held firm, where he was responsible for all aspects of accounting and financial reporting. He opened his own accounting practice in 2001 and is currently serving clients from his office in Costa Mesa. His firm specializes in the real estate industry from construction to brokerage to rental operations. COURSES: Partnerships, S Corp., C Corp & LLC; Tax Research Time-Saving Techniques Debra L. Warnacutt, CPA, has more than 10 years experience specializing in audit and consulting engagements for all types of defined-contribution pension plans. She works with ERISA attorneys, asset custodians and thirdparty administrators to complete the DOL and IRS VFCP and VCP plan defect correction programs. Debra assists CPA firms with quality control of 401k audits to ensure peer review is passed without exception. COURSE: Pension Plan Audit Workshop deborah watson, CPA, is a partner with the firm, Lachman Associates Financial Executive Search. Previously, she was the general manager of a national CPA Review course. Deborah began her accounting experience in the tax department of PriceWaterhouse and later joined a large local firm. In addition, Ms. Watson authored FER s State Board approved Regulatory Review Course. COURSE: 2-Part Ethics Art Werner, jd, MS Taxation, is the president of the lecture firm Werner-Rocca Seminars, Ltd and lectures extensively on estate planning, financial planning, and estate and gift taxation. He is also an adjunct professor of taxation in the Masters of Science program at Philadelphia University. Art has presented over 1500 eight-hour seminars and has been awarded many Outstanding Discussion Leader Awards nationwide by state societies and the AICPA. COURSES: Estate & Gift Planning for 2011 & 2012 and Beyond; Estate, Financial & Asset Protection Planning: Integrated Issues CANCELLATION POLICY: If you are unable to attend a class, notify FER at least two days prior to the class to avoid a $75 cancellation fee for a full-day class and $35 for a half-day class. This also applies to those paying with CPE Coupons. Page 6 Financial Education Resources Fall Winter

7 OTHER WAYS TO EARN YOUR CPE ALL CLASSES CAN BE OFFERED IN-HOUSE OR AS A CUSTOMIZED PROGRAM Please call our office for details and to inquire about our reasonable rates: or ADDITIONAL IN-HOUSE TOPICS: BUSINESS writing for cpas Overview NASBA Subject: CO, SP INSTRUCTOR: Marcy Beck Developed specifically for CPAs, this class will help you transform your writing into an invaluable business tool. Effectively, logically and concisely convey your message. Learn time-saving tips and skills that will make your s, letters, and reports hold the attention of the reader. Tips, traps & tactics on communication & Negotiation skills for cpas Overview NASBA Subject: CO INSTRUCTOR: Peter Lett Effective communication and negotiation skills are essential to productivity, office morale and career advancement. Learn techniques to improve your ability to communicate and hone your powers of negotiation through interactive workshop sessions using practical business scenarios. CPE Hrs. may be customized SELF-STUDY COURSES SELF-STUDY CPE Ethics Education for California CPAs 4 CPE Hrs. $75 Ethics Education for Enrolled Agents 2 CPE Hrs. $38 online courses Visit RESORT GETAWAY CPE 24 Hours of A&A CPE June 19 22, 2012 FEES & discounts NO FEE increase for our Winter 2012 session OCT. EARLYBIRD 20% DISCOUNT Enroll and pay at by October 28 for a discount on LIVE classes 9/19/11 5/23/12 (Does Not Apply to CPE Coupons) (Does Not Apply to ClientWhys Tax Update classes) 5% DISCOUNT when you enroll online at: $90 classes, online $85 $125 classes, online $119 $199 classes, online $189 $205 classes, online $195 $248 classes, online $235 $258 classes, online $245 Does not apply to coupons. 20% DISCOUNT Kern, Riverside, San Bernardino, and San Diego County residents. Does not apply to Getaway in Temecula 25% DISCOUNT For New CPAs Licensed In Last 2 Years For Enrolled Agents On Any Class (Except Self-Study) For First-Time Attendee to a FER Class NO MULTIPLE DISCOUNTS except for FER s $15 Customer Loyalty Rewards earned each class CPE COUPONS Transferable. NO expiration date. 5 coupons: $890 ($178/class) 10 coupons: $1480 ($148/class) Each coupon good for any full-day, live FER CPE class and includes lunch, morning coffee and afternoon refreshments. FER COUPONS 5 coupons for $ coupons for $1,480 No other fees Cal Society Coupons FER SAVINGS 5 coupons for $1,335 $ coupons for $2,480 $1,000 Other fees on some classes $25 $99 per day Lunch Included No Lunch $10 $20 NO EXPIRATION Expires one year after purchase PRICELESS Fall Winter Financial Education Resources Page 7

8 4611 MAYTIME LANE, CULVER CITY, CA (888) FER-1841 PRSRT STD U.S. POSTAGE PAID Permit #234 Torrance, CA 4 easy ways to enroll ONLINE Receive 5% discount classes by location for cpas AND EAs COSTA MESA CULVER CITY PASADENA WOODLAND HILLS FAX Download registration form at Fax completed form to phone M F 9AM 5PM FER.1841 ( ) MAIL Download registration form at www. fercpe.com/register/. Send completed form to Financial Education Resources 4611 Maytime Lane Culver City CA CANCELLATION POLICY: If you are unable to attend a class, notify FER at least two days prior to the class to avoid a $75 cancellation fee for a full-day class and $35 for a half-day class. This also applies to those paying with CPE Coupons. 6 convenient locations COSTA MESA / National University 3390 Harbor Boulevard, Costa Mesa CA (corner of Sunflower and Harbor) Free Parking CULVER CITY / The Doubletree Hotel formerly the Radisson 6161 W. Centinela Ave., Culver City CA (Off Sepulveda Boulevard) $6 Parking Fee Road Map to Fraud Prevention M 9/26 Tax Research Techniques Th 10/27 GAAP & GAAS Update Th 11/10 Classes F 11/11 Estate & Gift Planning F 11/18 Accounting for Income Taxes W 12/7 Pension Plan Audit Workshop W 12/14 Classes W 1/11 Digital Forensics Tu 1/17 Financial Statement Disclosures Tu 1/24 Tools to Detect & Prevent Fraud F 2/10 Estate, Fin., Asset Protection M 9/19 Classes F 9/23 Faces of Fraud W 10/26 Partnerships, S Corp., C Corp & LLC Tu 11/8 Digital Forensics M 11/14 Tax Research Techniques Th 11/17 SSARS Update Th 12/8 C&R Engagements Th 12/15 OCBOA Tu 1/10 Using Technology Th 1/19 A&A Peer Review Th 1/26 Accounting for Income Taxes Tu 9/27 Hot A&A Topics F 10/28 Financial Statement Disclosures Th 11/3 Culture of Financial Corruption W 11/30 Classes F 12/16 Tax Research Techniques Th 1/12 Faces of Fraud W 1/25 GAAP & GAAS Update F 2/3 Classes Th 4/26 A&A Peer Review Th 5/3 D&T: Part 1 Tu 5/8 Faces of Fraud Tu 9/20 Digital Forensics Th 9/22 Classes M 10/24 Pension Plan Audit Workshop Tu 10/25 A&A Peer Review Tu 11/15 D&T: Part 1 Tu 11/29 D&T: Part 2 Tu 12/6 Tools to Detect & Prevent Fraud F 12/9 D&T: Part 3 Tu 12/13 Hot A&A Topics F 1/13 Partnerships, S Corp., C Corp & LLC W 1/18 PASADENA / University of Phoenix Bldg.* 299 N. Euclid Ave., Pasadena CA $12 Parking Fee (FER reimburses $5) Culture of Financial Corruption M 4/30 Forensic Actg/Expert Witness Wkshp W 2/1 D&T: Part 2 Tu 5/15 SSARS Update F 1/20 WOODLAND HILLS / Holiday Inn Ventura Blvd., Woodland Hills CA (near De Soto) Free Parking YOUR OFFICE Any of our programs or a customized program can be offered in-house. Please call our office for details. Ask about our reasonable rates. Classes Th 5/17 Hot A&A Topics W 5/23 Classes Th 2/16 Culture of Financial Corruption W 3/28 Classes Th 3/29 D&T: Part 3 Tu 5/22 C&R Engagements F 1/27 Classes M 1/30 Faces of Fraud Tu 4/24 Directions will be included with your confirmation form. Or visit our website, *University of Phoenix is a trade name and registered trademark of the Apollo Group, Inc. Its use herein by Financial Education Resources to identify the event location is not intended to imply affiliation with, sponsorship or endorsement of the event by University of Phoenix or Apollo Group, Inc. Pension Plan Audit Workshop Th 5/10 Road Map to Fraud Prevention M 5/14 Financial Statement Disclosures W 5/9 Using Technology F 5/11 8-hour classes MEET 9Am 5PM COLOR KEY A&A A&A Fraud Ethics Computer Sciences Tax Forensic Actg/Expert Witness Wkshp W 5/16 Page 8 Financial Education Resources Fall Winter