The Sidney G. Kotzen Institute of Continuing Professional Education for Accountants
About the Sidney G. Kotzen Institute of Continuing Professional Education at NECC:
CPE Institute started July, 1987 and was renamed The Sidney G. Kotzen, CPA Institute of Continuing Professional Education in 2012 after its founder, Sidney (Sid) Kotzen. Its mission is to provide qualifed CPE hours, with the most authoritative speakers, on leading edge subjects, affordably priced, in a convenient, state-of-the-art location. The longevity of the program and our many repeat participants confirms the success of our mission and service to the accounting community.
CPE courses are designed to meet mandatory Continuing Professional Education (CPE) requirements for certified public accountants (MA/NH AICPA). Tax courses meet requirements for Enrolled Agents. Learning objective: to gain proficiency in offered subject. Prerequisite: Basic. Program level: Intermediate. Delivery: Group live.
Primarily Tax Courses:
Enrolled Agents: We have entered into an agreement with the Office of Professional Responsibility, Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6 (g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the Director of Practice as to the quality of the program or its contribution to the professional competence of the enrolled individual. Sponsor #382
All courses and seminars are held at Northern Essex Community College’s Riverwalk location just off Route 495 on the Lawrence/North Andover line at 360 Merrimack Street, Building 9, Entry K (third floor), Lawrence, MA 01843, directly across from Salvatore’s Restaurant and Conference Facility. Directions are available at www.necc.mass.edu. Plenty of free parking is available.
Confirmation letters with directions will be mailed one week prior to the start of a course. In the event you need to cancel, a full refund will be given if our office is notified 48 hours before the class start. A full refund is given if NECC cancels a class due to low enrollment or other unforeseen circumstances. Every attempt will be made to contact you by phone in the event of a course cancellation or change. College closings due to storms or other weather events will be announced on major TV and radio stations, on our website at www.necc.mass.edu or by calling the NECC announcements line at 978-556-3002. We will reschedule if possible. For further information about these courses or the program in general, please contact Josefina Taveras at firstname.lastname@example.org or 97 8-659-1220 or contact Diane Zold-Gross at email@example.com or 978-659-1221.
About our Speakers
Lorene Beach, CFP, EA, tax consultant with 30+ years’ experience preparing taxes and assisting clients with tax issues; adjunct faculty at Merrimack College teaching tax and estate planning, MA Society of Enrolled Agents annual 1040 keynote speaker, Enrolled Agent of the Year (2007) and EA exam prep administrator/instructor
Vincent E. Bonazzoli, Esq., principal and sole owner of the Vincent E. Bonazzoli Law Firm, P.C., and is presently an instructor for the CFP program at BU
John M. Cunningham, Esq., principal of the Law Offices of John M. Cunningham, PLLC, Concord, NH, focused in the areas of business start-up law, taxation, and business entity restructuring, and author of Drafting Limited Liability Company Operating Agreements (Aspen Law & Business) the leading U.S. LLC form book and practice manual
Philip Dardeno, CPA, MST, former Chief of Audit, MA DOR; currently in private practice specializing in MA state tax matters
Elaine K. Hoiska, CPA, Member of Mass Society of CPAs, former V.T. Commissioner of Taxes, UMASS graduate with a Phi Beta Key
Janet Lechnir, certified QuickBooks professional advisor and president of Better Bookkeeping LLC
Philip S. McCoy, BS, MST, JD, CPA with primary practice areas in taxation, business and estate planning
Jay Partlan, instructor at NECC, UNH, Granite State College, New Hampshire Community Technical College, and Newbury College
James Taylor, CIA, CFE, and Kathleen Taylor, CPA, CFE, consultants specializing in internal control, fraud auditing, forensic accounting and management advisory services. James Taylor is also a professor of Forensic Accounting, Fraud Audition & Fraud Examination and former audit director and corporate procedures analyst; Kathleen Taylor is also an experienced controller, auditor and fraud examiner.
Ever Changing Estate Planning Techniques & 2013 Estate & Gift Tax Law Changes
Thursday, May 16, 2013, 8:30am-4:45pm
500 CPEI1046-RWB – 8 CPE hours – Fee $185
For accountants whose clients are asking about estate planning and for those who become part of the estate planning team, this course is a must! Many of these basic and advanced techniques have income tax consequences and will need income tax returns filed. This course will begin with the very basics of estate planning, examine and discuss revocable and irrevocable trusts and review the “alphabet soup” of trusts, i.e. A-B Trusts, credit shelter trusts, QTIPs, Mass QTIPs, ILITs, QPRTS, CRATS, CRUTS, GRITS, GRATS, GRUTS, CLATS, CLUTS, IGTS, grantor trusts and if time allows, we will also discuss family limited partnerships. We will also review the new changes in estate and gift tax laws for 2013 and their tax implications.
Speaker: Vincent Bonazzoli, Esq.
An Honest Look at Ethhics for CPAs and Other Financial Professionals
Wednesday, May 29, 2013, 8:30am-12:30pm
511 CPEI1004-RWA – 4 CPE hrs – Fee $95
Ethics describes and informs the ethical decisions and moral standards we use in our business, professional and personal lives. It’s the day-to-day manner in which we deal with clients, customers, vendors and employees, the basis for professional decision making, interpretation and action. In particular, good business ethics should be the foundation on which a professional, company or corporation builds its success and reputation and should not be sacrificed for increased profits; this is particularly true for CPAs and other financial professionals! This seminar helps you gain a better understanding of ethical decision making as well as the characteristics of a high integrity organization as it explores, compares and contrasts the codes of ethics of the AICPA, the Institute of Internal Auditors, the Institute of Management Accountants, and the National Association of Enrolled Agents.
Speakers: James Taylor, CIA, CFE and Kathleen Taylor, CPA, CFE
Using the 1040 as a Tax and Financial Planning Tool
Thursday, May 30, 2013, 8:30am – 12:30pm
664 CPEI1065-RWA – 4 CPE hrs – Fee $95
The process of working with clients to review critical financial documents in order to prepare their taxes can also be an opportunity to discuss a variety of tax issues and implications, determine financial status and goals, develop an asset and document inventory plus bring up a host of other financial and tax planning issues. Come explore the nuts and bolts of this approach, complete with strategies to help your clients not only file their taxes but also reach their personal financial goals and your business goals too.
Speaker: Lorene Beach, CFP, EA
QuickBooks 2012 for CPAs and Other Tax Professionals – Introductory
Wednesday, June 5, 2013, 8:30am– 12:15pm
498 CMPA1130-RWA – 4 CPE hrs – Fee $95
Learn to set up company data files, gain a solid understanding of the A/P and A/R modules, how to import, export and backup data, plus learn report basics and customization. This hands-on course is also good for those interested in learning about the new features and capabilities of the 2012 version and is a good overview/refresher for those with limited experience.
Speaker: Janet Lechnir
QuickBooks 2012 for CPAs and Other Tax Professionals – Advanced
Wednesday, June 5, 2013, 12:45pm – 4:30pm
499 CMPA1131-RWA – 4 CPE hrs – Fee $95
Discover tips, tricks, shortcuts, new and overlooked QuickBooks features, special fixes and workarounds. Learn more about payroll setup, midyear vendor setup, and review additional topics of interest. This hands-on course is great for anyone who has completed the introductory course or has a working familiarity of QuickBooks but wants to know more about its capabilities or features added in 2012.
Speaker: Janet Lechnir
Massachusetts Tax Update
Thursday, June 6, 2013, 6-9pm
662 CPEI1066-RWA – 3 CPE hrs – Fee $75
Explores the “the top Ten” of what’s currently hot in Massachusetts tax law, providing not only critical information but also an opportunity for questions and discussion on matters important to all practitioners.
Speaker: Philip Dardeno, CPA, MST
Excel Tips and Tricks for Financial Professionals
Thursday, June 13, 2013, 8:30am – 4:45pm
495 CMPA1129-RWA – 8 CPE hrs – Fee $185
Even the most seasoned Excel user will benefit from this hands-on workshop filled with hints, tips, tricks and shortcuts! You’ll use real world accounting examples to increase your skill level to address collaboration and workbook security, charts and graphs to analyze and present important data, integrating and manipulating data from external sources, developing and using simple and complex formulas and functions and using tables to analyze data, write-protecting cells, and more.
Speaker: Jay Partlan
Tips and Traps for Sales & Use Taxes in a Multistate Environment
Friday, June 14, 2013, 8:30am – 4:45pm
660 CPEI1012-RWA - 8 CPE hrs – Fee $185
Explore how to handle SaaS, click through nexus and e-commerce issues; includes approaches to dealing with taxation of manufacturers, contractors, retailers, and service businesses when states need more audit revenue. Learn how to handle all these issues in consulting and helping your clients on these audits and your own business, too.
Speaker: Elaine K. Hoiska, CPA
Fraud Detection: Forensic Accounting
Wednesday, June 19, 2013, 8:30am – 4:45pm
512 CPEI1020-RWA – 8 CPE hrs – Fee $185
This seminar is for accounting professionals who want to increase their knowledge on how to detect, deter, and design internal control systems to help identify fraud. It is designed for those who have accounting responsibilities, including but not limited to CPAs, internal auditors, controllers, accounting supervisors, and CMAs who want to offer additional services in the fraud area to their small business clients. The focus is on what fraud examination and forensic accounting is; the characteristics of fraud and why people commit fraud; and practical application and examples of specific types of fraud. Fictitious revenue and understatement of liabilities will be discussed in addition to other common fraud schemes. Discussion will include; use of public records by investigative accountants, advantages and limitations using documents, workplace searches, using link analysis, data analysis tools, finding fraud in financial statements, completing the investigation and a report.
Speakers: James Taylor, CIA, CFE and Kathleen Taylor, CPA, CFE
Tax and Legal Aspects of Buying and Selling a Small Business
Thursday, June 20, 2013, 8:30am – 4:45pm
665 CPEI1067-RWA – 8 CPE hrs – Fee $185
Examine the tax and legal aspects of buying and selling small business organizations, including sole proprietorships, partnerships, limited liability companies and corporations. We will also cover stock and asset transactions, legal implications of stock and asset transfers, special elections, sales tax implications and purchase price allocation.
Speaker: Philip S. McCoy, BS, MST, JD, CPA
Real Estate Transaction Taxation Overview
Friday, June 21, 2013, 8:30am – 4:45pm
666 CPEI1068-RWA – 8 CPE hrs – Fee $185
This seminar provides an overview of real estate taxation including accounting methods, dealers, Section 1031 exchanges and financing alternatives and will also explore real estate tax aspects of foreclosure and bankruptcy.
Speaker: Philip S. McCoy, BS, MST, JD, CPA
Federal, Massachusetts and New Hampshire Taxation of LLCs: The Basics & Recent Developments
Thursday, June 27, 2013, 8:30am – 4:45pm
661 CPEI1011-RWA – 8 CPE hrs – Fee $185
The Revised NH Limited Liability Company Act became effective January 1, 2013. Learn directly from the committee chair that drafted the Revised Act and was its principal author: What should be the role of MA and NH CPAs in LLC formations? How can you protect LLC members from Social Security Taxes? How can you use the Revised Act to lawfully avoid the NH Interest and Dividends Tax and the NH RETT? Which state’s LLC act is better from a legal, tax or asset protection viewpoint? If NH and MA corporations convert to LLCs, will this protect their NH members from the I & D Tax? When should NH and MA LLCs elect to be S corporations? You’ll learn answers to these questions and more!
Speaker: John M. Cummingham, Esq.