Not-For-Profit Accounting, Auditing & Tax Update              Satellite Course                     Yellow Book 80 Date:  6/18/2008 Boise - Boise State University Idaho Falls – Eastern Idaho Technical College Lewiston - Lewis-Clark State College Post Falls – NIC Workforce Training Center Twin Falls – College of Southern Idaho Credits:  8                                                                   Level:  Update Speaker:   ACPEN Panel                                            Vendor:  ACPEN  Registration:  7:45am       MST                                  Course Begins:  8:00am Lunch:  1 hour – on your own                                      Course Ends:  4:00pm  Early Bird Date:  5/30/2008 Member Fee:                   $215          $265 – after early bird registration deadline Non Member Fee:           $315          $365 – after early bird registration deadline Designed For: Industry & Public Practice Course Description:  Those practicing in the not-for-profit environment are faced today with new challenges daily.  Learn what you need to know about the latest and most important developments affecting non-profit organizations from a panel of national experts. Review the latest developments affecting tax and GAAP issues for these specialized entities. Our panel of experts will address any recent AICPA audit and accounting guidance affecting Not-for Profits and the work of the Accountability Task Force. This year's course will have a special focus on the proper preparation and completion of the new IRS form 990 series forms. You will also receive a refresher on Unrelated Business Income Tax (UBIT) and, at a time when the IRS is focusing more attention on non-profits, learn the most effective techniques for preparing for an IRS audit and handling the audit itself.  Get the latest on Intermediate Sanctions, Executive Compensation and 501(c )(6) issues.

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Partner's Audit Engagement Documentation and Review           Yellow Book 80   Date:  11/25/2008 City:  Boise                                                                 Credits:  8 Facility:  Doubletree Riverside                                     Level:  Intermediate Speaker:  Larry Perry                                                 Vendor:  AICPA - AICPA Discount Applies  Registration:  7:45am                                                 Course Begins:  8:00am Lunch:  1/2 hour – provided                                        Course Ends:  3:30pm Early Bird Date:  11/04/2008 Member Fee:                   $235          $285 – after early bird registration deadline Non Member Fee:           $335          $385 – after early bird registration deadline  Designed For:   Auditors, particularly partners and managers with high-level review responsibility, who need to comply with the new GAAS documentation requirements Course Description:  The risk assessment standards substantially increased the GAAS documentation requirements. It will be your signature, but the staff did most of the work. Do you know what's needed now? This course discusses all the rules (old and new) regarding workpapers, including: planning and documenting the work, independence, workpaper access by outsiders, and workpaper retention. And it tells you what to look for in doing a high-level review so you know how what staff did, what they found, and what decisions they made - and how they affect the financial statements and your report without re-reviewing all the working papers. It contains numerous examples, cases and suggestions. Don't get dinged in peer review or litigation because you didn't know it had to be written down. Course Highlights: Engagement administration, including independence, audit strategy, and planning Required understanding of the entity and internal control Documenting substantive procedures and audit results The “nuts and bolts" of reviewing Areas the partner should pay particular attention to Issues regarding workpaper access by outsiders Objectives: Identify what documentation is required and what isn't under the newest standards Identify the steps to ensure that the audit strategy has been implemented, and that the partner is aware of all significant issues and all important judgments made by the staff Prerequisite:  Experience on compilation, review, or audit engagements

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Partnership Tax Update                                           Satellite Course   Date:  9/17/2008 Boise - Boise State University Idaho Falls – Eastern Idaho Technical College Lewiston - Lewis-Clark State College Post Falls – NIC Workforce Training Center Twin Falls – College of Southern Idaho Credits:  8                                                                   Level:  Update Speaker:   ACPEN Panel                                            Vendor:  ACPEN  Registration:  7:45am  MST                                       Course Begins:  8:00am Lunch:  1 hour – on your own                                      Course Ends:  4:00pm  Early Bird Date:  8/27/2008 Member Fee:                   $215          $265 – after early bird registration deadline Non Member Fee:           $315          $365 – after early bird registration deadline Designed For: Public/Industry Course Description:  As the use of partnerships and LLCs expands, this area of practice is becoming increasingly important to CPAs in private practice and industry.  But the rules are complex and frequently lead to confusion and lost opportunities.  Join our panel of experts to review both the current state of key areas and proposed changes that may dramatically change partnership taxation.  Our program will include basics such as choice of entity and structuring considerations to optimize tax results.  We'll look at recent legislative changes affecting partnership practitioners.  We'll also review the Form 1065 and related forms and coming changes to the forms that will allow the IRS to more closely monitor compliance. For the more advanced practitioner, our panel will review basis and allocation rules and show how the structure of the entity can actually affect the allocations among the partners.  Finally, learn how the IRS is proposing to change the rules regarding the receipt of partnership interests for services so that some clients will be taxable on the formation of a partnership or LLC.  Changes are also being proposed to re-characterize some transactions as disguised sales of partnership interests with unintended tax consequences that could force the amendment of prior year returns, if the rules are adopted.

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Partnerships -- Critical Issues and Special Opportunities   Date:  10/21/2008                                                       City:  Twin Falls Facility:  Canyon Crest Dining & Event Center            Early Bird Date:  9/30/2008  Date:  10/28/2008                                                       City:  Coeur d'Alene Facility:  Coeur d'Alene Inn                                         Early Bird Date:  10/07/2008  Credits:  4                                                                   Level:  Intermediate Speaker:  Mike Gordon                                              Vendor:  Federal Tax Workshops  Registration:  11:40am                                               Course Begins:  12:00pm Lunch:  on your own                                                    Course Ends:  3:30pm  Member Fee:                   $150          $200 – after early bird registration deadline Non Member Fee:           $250          $300 – after early bird registration deadline Bundle with S Corporations -- Critical Issues and Special Opportunities & save $65! Get both classes for: Member Fee:                   $235          $285 – after early bird registration deadline Non Member Fee:           $335          $385 – after early bird registration deadline Designed For:  Experienced practitioners with partnership clients and practitioners seeking an update on thorny partnership issues. Course Description:  What has case law said about partnerships lately?  This course discussed the best planning moves to make with partnerships, and how limited liability companies function as partnerships.  In-depth coverage of difficult partnership issues are addressed, as well as the latest developments affecting partnerships. Extensive examples, forms and illustrations are included in the course materials. Course Highlights: Contributed property partner basis allocating liabilities substantial economic effects capital accounts guaranteed payments fringe benefits limited liability company issues tax return presentations Objectives: Examine critical issues and special opportunities facing general partnerships and their partners examine the relationship between limited liability companies and partnerships emphasize practical situations and planning opportunities

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