Notification of proposed Bylaw amendments
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1 Official Newsletter of Arizona Society of Practicing Accountants Affiliated with the National Society of Accountants May June 2010 President Jo Ann Sabbagh P O Box Tucson, AZ josabbagh@msn.com Editor Mary Molano, EA, ABA, ATP P O Box Phoenix, AZ unicorntax1@cox.net Executive Secretary David Freeland 813 W Elliott Road Suite #1 Chandler, AZ Fax david@christinezfreelandcpa.com ASPA Board of Directors Meeting June 24, 2010 For times see page 6 Rio Rico Rio Rico, AZ Volume XV Issue 1 Notification of proposed Bylaw amendments ARTICLE VI COMMITTEES Section 1 Standing Committees. The President shall appoint, subject to Board approval, the Chairman of each of the standing Committees, who shall serve for a period of one (1) year coinciding with the terms of the officers of the Society. The standing committee shall consist of the following: a. Membership Committee; b. Professional Ethics Committee; c. Education and Compliance Committee; d. Legislation Committee; e. Finance Committee; f. Liaison Committee; g. GATAP Strategic Planning Committee; Inside this issue: By-Law Changes 1 June Seminar Info 2 Continued By-Law Changes Board Officer Roster 4 Chapter Meetings 4 For the Good of ASPA 4 NSA Happenings 6-7 Up coming Seminars 9 3 In addition, the Board may establish such additional committees as it deems appropriate. Each standing committee shall consist of no less than two (2) active members appointed by the Chairman of each committee. All committees shall maintain a majority of active members. Each committee shall be required to report periodically to the Board. Please be aware on the proposed By-Law changes a strike through is a deletion to the text and red bold is an addition or a change in the text. By-Law changes continued on page 3
2 Page 2 The Arizona Roundup Ma y June 2010 The ASPA Accounting Seminar will be June in lovely Rio Rico at the Esplendor Resort. Room rates are $94 per night plus a $5 resort fee and reservations can be made at Rates are guaranteed until June 1. Make your reservations now! Some of the covered topics: Friday, June 25, hours Accounting "SSARS 19 will change the landscape for compilations and reviews. Effective for periods ending on or after December 15, 2010, SSARS 19 will be the only SSARS in effect for compilations and reviews. Will you be ready for the changes?" "With all of the talk about International Financial Reporting Standards (IFRS) replacing US GAAP...just what are IFRSs? What are the differences and similarities? What does it mean to me as a practitioner?" "Will there be a Small GAAP? This has been discussed for years and still is in discussion stages. But could they be here already? IFRS for SMEs (Small and Medium Sized Enterprises - non public entities) is here. What are they all about?" Saturday, June 26, hours A Little Bit of Everything Ethics 2 Hours Quick Books 4 hours Social Media 2 Hours ASPA Annual General Meeting For the ASPA Board and those arriving early: Thursday, June 24 11:30am ASPA Leadership Development Training Lunch Provided 3:00pm ASPA 09/10 State Board Meeting 4:30pm ASPA 10/11 State Board Meeting 6:00pm Margarita Reception AND EVERYONE IS INVITED TO Friday, June 25 6:00pm Cocktails 6:30pm Banquet and Installation of Officers By NSA President Robert Cross Followed by Monte Carlo night For more information call please Register at
3 Ma y June 2010 The Arizona Roundup Notification of proposed Bylaw amendments ARTICLE VI continued from page 1 Page 3 a. Membership Committee. The Membership Committee shall be responsible for coordinating with the chapters and establishing programs to secure additional membership for the Society. The Committee shall review all new applications and the credentials of the applicants and shall make determinations as to an applicant s eligibility. Any such determination is subject to the review of the Board upon request of any applicant. The Committee shall direct the Treasurer to bill the applicant for appropriate dues and shall notify the member of his or her admission. The Committee shall also direct the Secretary in the maintenance of the roster of membership. b. Professional Ethics Committee. The Committee shall be initially charged to draw up a code of ethics, define procedures for administration of the code, and further fulfill charges directed by the Board. The code of ethics and procedures for administration and termination of membership for violation of the code, when prepared, shall be presented to the Board for approval and modification, and the Board shall present the code and procedures for administration to the membership for approval. c. Education and Compliance Committee. The Education Committee shall be responsible for education programs and monitoring of continuing education compliance. The Committee shall submit, to the Board, recommendations for the establishment of continuing education requirements; additionally, the Committee shall be responsible for the coordination of programs between the Chapters and shall be responsible for aiding the Chapters in connection with local education programs. The Committee shall be responsible for obtaining and maintaining any continuing education provider registrations as deemed appropriate by the Board. d. Legislation Committee. The Committee shall review legislation and regulations pertaining to the practices of the membership, and make recommendations of action recommend to the Board programs of action in relation to legislation relevant to Accountancy. e. Finance Committee. The Treasurer shall serve as Chairman of the Finance Committee. This Committee shall aid the President or Executive Director, when applicable, in the preparation and presentation to the Board of an annual budget proposal and annual financial statement and in supervision of banking and investment plans approved by the Board. f. Liaison Committee. The Committee shall work with all individuals and agencies at all levels with which Liaison may prove to be a benefit to the Society and coordinate with all Chapters. g. Strategic Planning Committee. The Committee shall formulate both short -term and long-term goals for the society and make recommendations to the Board.
4 Page 4 The Arizona Roundup Ma y June 2010 ASPA BOARD OFFICERS President Jo Ann Sabbagh josabbagh@msn.com Tucson Chapter Vice President Christine Freeland chris@christinezfreelandcpa.com East Valley Chap/Seminar Chair, Ethics Chair, NSA State Director Treasurer Nina Tross ntross@trossacctg.com East Valley Chapter President, Budget & Finance Chair Secretary Molano, Mary unicorntax1@cox.net Phoenix Chapter, Newsletter Chair Strategic Planning Chair If I have missed or any thing is wrong with the above please the editor at unicorntax1@cox.net Cochise Chapter ASPA Chapter Meetings Inactive East Valley Chapter 2nd Tuesday of the month For reservations or information call Nina Tross at Mohave Chapter Inactive Northern Arizona Chapter For date and location of meetings call For reservations or information call Sherrill Clark at Phoenix Chapter 3rd Wednesday of the month For reservations or information call Leanna Griffin at Tucson Chapter For date and location of meetings call For reservations or information call Jo Ann Sabbagh at Verde Valley Chapter For date and location of meetings call For reservations and information contact Donna Gillespie at eee@npgcable.com or Fax Chapters meetings are a great place to meet practitioners in your area. Monthly meetings feature presentations on a wide range of topics from accounting to taxation issues and updates to planning and management within your firm. Take an Associate, Friend or Student with you to your Local Chapter Meetings. It is with deepest regrets to inform you of the passing of Donald Schulz, a long time member from Cochise County.
5 Ma y June 2010 The Arizona Roundup Page 5 The mission of the Accreditation Council for Accountancy and Taxation (ACAT) is to accredit professionals who have demonstrated knowledge of the principles, practices, and ethical standards of accounting, taxation, information technology and related financial services in order to maintain the highest level of service to the public; to promote the value, recognition and use of the ACAT credentials; to protect the ability to use the earned credential. ACAT s objectives are: To raise professional standards and improve the practices of accountancy and taxation. To accredit persons with demonstrated knowledge of the principles and practices of accountancy and taxation. To encourage practitioners in a continuing program of professional development. To assure that accredited individuals provide the highest degree of technical proficiency in small and mid-size business and individual accounting and taxation services. To foster increased recognition for the accredited individual in the public, private and educational sectors of our nation. The Council is dedicated to the highest professional standards. Business, public, and government rely upon the public accounting profession more than ever for the complete and accurate presentation of financial information, schedules and reports, as well as judgment in business matters. Each individual accredited by the Council accepts this responsibility, and pledges to abide by the ACAT Code of Ethics. Have you moved? Need to update your membership information? Contact ASPA s Executive Secretary David Freeland at The Arizona Society of Practicing Accountants would like to congratulate East Valley Chapter member and State Board of Director Carolyn Brown for being selected as the Regional and National SBA Women in Business Champion of the Year. Carolyn s awards were presented at the SBA Small Business Awards on May 20, 2010 at the Enterprise Awards Luncheon, hosted by the Arizona Small Business Association (ASBA) and the SBA, at the Arizona Biltmore in Phoenix, Arizona. Congratulations once again Carolyn!
6 Page 6 The Arizona Roundup Ma y June 2010 NSA 65th Annual Meeting NSA s annual meeting will be held in Arlington, VA, August 18 21, Information about this year s Annual Meeting is now online including a schedule-at-a-glance, CPE session information, hotel rates, registration packages, pre-conference EA, ATA and ATP courses, and social and special events. The early bird $100 registration discount ends July 1st. Earn up to 11 hours CPE at 12 different courses. Membership NSA and its affiliates represent more President Signing HIRE Act Will Have Immediate Impact On March 18, 2010, President Obama signed into law the Hiring Incentives to Restore Employment (HIRE) Act of 2010 to help businesses hire and retain new employees. The so-called HIRE Act features a tax credit to encourage businesses to hire workers who have been unemployed for at least 60 days, and an extension of the increased expensing limits for small businesses. NSA members who have payroll or small business clients should pay particular attention to the provisions of the Act because of its immediate impact. Why? Consider the following: Payroll Tax Forgiveness for Hiring Unemployed Workers Employers who hire unemployed workers this year (after Feb. 3, 2010 and before Jan. 1, 2011) may qualify for a 6.2-percent payroll tax incentive, in effect exempting them from their share of Social Security taxes on wages paid to these workers after the date of enactment. This provision is in effect NOW. The IRS wants to remind everyone that this reduced tax withholding will have no effect on the employee s future Social Security benefits, and than 30,000 independent practitioners who provide accounting, tax, auditing, financial and estate planning, and management services to 19 million individuals and businesses. Education Webinars Webinars begin at 2:30pm EDT. Webinars run for one hour and participants earn one hour of CPE credit. Each webinar is interactive, allowing participants to ask questions by phone or . The cost for each webinar is NSA HAPPENINGS By ARIZONA STATE DIRECTOR CHRISTINE Z FREELAND employers would still need to withhold the employee s 6.2-percent share of Social Security taxes, as well as income taxes. The employer and employee s shares of Medicare taxes would also still apply to these wages. Eligible employers will be able to claim the new tax incentive on their revised employment tax form for the second $35 for NSA members and $75 for nonmembers. Members who register for two webinars will also receive the third one free. For information and to register, call , member@nsacct.org or visit the NSA website for more information on subjects and dates. Christine Z Freeland, Arizona State Director chris@christinezfreelandcpa.com NSA toll free quarter of Revised forms and further details will be available from the IRS in the next few weeks. The HIRE Act requires that the employer get a statement from each new hire certifying that he or she was unemployed during the 60 days before beginning work or, alternatively, worked fewer than a total of 40 hours for someone else during the 60-day period. The IRS is currently developing a form employees can use to make the required statement. This form will be available in the near future. Readers should note that this provision applies to businesses, agricultural employers, tax-exempt organizations and public colleges and universities, but no household employers can claim this new tax benefit. In addition, because the Act is intended to increase employment, this provision will not apply to a worker hired to replace another employee of the employer unless such employee separated from employment voluntarily or for cause. To prevent abuse, the provision also does not apply to a new employee who is a related party of the employer (as defined under rules similar to sec. 51(i) of the Code. Business Credit for Retention of Certain Newly Hired Individuals in 2010 The Act provides that an employer's general business credit is increased by $1,000 for each retained worker that satisfies a minimum employment period. Generally, a retained worker is an individual whose hiring is subject to the payroll tax forgiveness provision, above. However, the technical explanation of the credit states that it is available only with respect to such an individual, if the individual: is employed by the employer on any date during the taxable year; continues to be employed by the employer for a period of not less than 52 consecutive weeks; and receives wages for such employment during the last 26 weeks of such period that are at least 80-percent of such wages during the first 26 weeks of such period. Continued at More NSA Happening next page.
7 Ma y June 2010 The Arizona Roundup Page 7 MORE NSA HAPPENINGS President Signing HIRE Act Will Have Immediate Impact (cont.) For readers who may already be wondering, the portion of the general business credit attributable to the retention credit may not be carried back to a taxable year that begins prior to the date of enactment of this provision. Increase in Expensing of Certain Depreciable Business Assets The Act extends the higher limits for Section 179 small business expensing through 2010, allowing small businesses to deduct up to $250,000 from taxable income, but the value is decreased by the amount by which the cost of qualifying property placed in s e r v i c e e x c e e d s $ 8 0 0, The technical explanation of these provisions may be found at: w w w.jct.gov/publications.htm l? func=startdown&id=3648 Reprinted: NSAlert March 19, 2010 CPE for Tax Return Preparers: The Rules They Are A Changing N S A h a s learned that the IRS intends to issue new rules under Circular 230 to modify the CPE rules for tax preparers. The new rules, which are expected to be issued this summer, will eliminate the IRS sponsor designation and provide new rules under which an organization or speaker may have specific courses recognized by IRS for CPE purposes. IRS officials have told NSA that the current rules are not adequate to ensure that courses marketed as providing quality tax education actually do so. With the registration of an entirely new group of preparers, all of whom will claim they are registered/ authorized by the IRS to preparer returns, the IRS believed it important to ensure these newly registered folks receive education that will actually help make them better preparers. Preparers will be required to complete 15 hours of continuing education annually under the new requirements for registered preparers. Each year, two of those hours will need to be ethics training, and four hours will be tax law updates. NSA members should know that all of the webinars and live education offered by NSA is recognized as quality education by the National Association of State Boards of Accountancy and by the IRS and we are committed to maintaining that high standard in the future. The Rules They Are NOT A Changing Quite That Much NSA has seen a number of claims about the new tax preparer regulation rules that, uh, do not have the advantage of being true. Among these is that preparers must earn an EA to avoid possible restrictions on their preparation privileges. A large number of NSA members are EAs and we appreciate their commitment in earning this credential. However, earning this credential will not somehow avoid restrictions on preparation privileges EAs and registered preparers will all have to pay fees to the IRS and obtain CPE but EAs have to have more CPE in line with their wider expertise and representation abilities. as compared with registering with the IRS as an unenrolled preparer. EAs and registered preparers will all have to pay fees to the IRS and obtain CPE but EAs have to have more CPE in line with their wider expertise and representation abilities. Both groups will be subject to ethics requirements as they should be. Both groups have to take and pass a test but the EA examination is much more difficult as it should be. For NSA s part, there have been far too many incompetent and unscrupulous preparers until now, and it is time to ensure that all preparers are registered and meet minimum standards. Many current preparers are concerned about the competency test and this has surprised officials at the IRS. We know we are not going to be testing Rhodes Scholars, said Karen Hawkins at a recent American Bar Association meeting, so the test will at a very minimal level, be easy for any competent preparer to pass. Reprinted from : NSAlert May 14, 2010 Deadline for submitting articles for next issue June 15, 2010
8 Page 8 The Arizona Roundup Ma y June 2010 BASIC INCOME TAX CLASS September - November 2010 Location to be determined CCH FEDERAL TAX COURSE (Big Book) Starting in August Prescott Phoenix Tucson Board meeting schedule June 24, 2010 Rio Rico, Arizona Leadership Training Luncheon Time 11:30 am Old Board Time 3:00 pm New Board Time 4:30 pm
9 Ma y June 2010 The Arizona Roundup JUNE ACCOUNTING SEMINAR June 25 26, 2010 Rio Rico Seminar and Hotel information: Esplendor Resort as Rio Rico, AZ Rio Rico, AZ Hotel Reservations Phone: Room Rate $94(plus $5 resort fee) Web site For more information call Registration at our website & link to Event information Page Gear Up Tax Seminar Schedule Gear Up Midyear Tax Update for Individuals August 5, 2010 Tucson Holiday Inn & Suites Tucson Airport North 4550 S Palo Verde Road Tucson, AZ Gear Up Assisting Small Business from A to Z ( New this year) August 11, 2010 Phoenix Embassy Suites Phoenix North 2577 West Greenway Road Phoenix, AZ Gear Up Business Entities October 20-21, 2010 Phoenix Chandler Hilton 2929 W Frye Road Chandler, AZ Hotel Reservations Room Rate $109/night/Single or Double Rate available until Sept 28 Gear Up 1040 Seminar and Ethics first day only November 17-18, 2010 Tucson Radisson Suites Tucson 6555 E Speedway Blvd Tucson, AZ Hotel Reservations Room Rate $99/night/Single or Double Rate available until Oct 18 Gear Up 1040 Seminar and Ethics first day only December 1-2, 2010 Phoenix Mesa Hilton 1011 West Holmes Avenue Mesa, AZ Hotel Reservations Room Rate $109/night/Single or Double Rate available until Oct 30 For more information on ASPA Seminars call
10 Ma y June 2010 The Arizona Roundup Page 10 Look What You Can Find On ASPA s website! Seminar Information Seminar Registration Forms ASPA Membership Application Make sure you visit Hot Topics Publications Chapter Meeting Information ASPA Contact Information Bookmark it today under your Favorites List Links to Federal and State Agencies Link to NSA ASPA Calendar ARIZONA ROUNDUP ADVERTISING RATES SIZE PER ISSUE ANNUAL Business Card $ $ (3½ x 2) Quarter Page (3½ x 4½) Half Page (7½ x 4½) or (3½ x 9½) Full Page For additional information contact Mary Molano at Internet: unicorntax1@cox.net The opinions given by contributing authors are their own and are not necessarily the opinions of the ASPA State Board. This newsletter is supported in part by paid advertising from various local businesses. They believe our newsletter is a good value for their advertising dollars. Please show your support of the advertisers in this newsletter by calling them first to fill your needs.
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