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Una serie de cursos relacionados a las Entidades Sin Fines de Lucro (ESFL)
Dirigido a: ♦ Personal gerencial, de contabilidad y finanzas de Entidades Sin Fines de Lucro (ESFL). ♦ Miembros de las juntas de directores de ESFL. ♦ CPA que auditan o trabajan en ESFL.
A Series of Courses in Not-For-Profit Organizations (NFPO)
Who should attend: ♦ Professionals in management, accounting and finance positions in NFPOs. ♦ Board members (NFPOs). ♦ CPAs who audit and/or work for NFPOs.
Nonprofit entities are usually organized to provide services to a particular group or community. Their operating environment is different from that of a regular business and they are subject to certain legal, accounting and tax regulations. This series of courses is a great opportunity for those related to this type of institutions since it provides the framework for their start-up, accounting and reporting, as well as auditing and taxation, all centered in the NFPOs’ common characteristics.
You may enroll in the complete program or individual courses. Those who choose the complete program (31 CPE credit-hours) will benefit from a lower enrollment fee and will receive a certificate upon completion of this series of courses.
Organizing a Not-for-Profit-Organization in Puerto Rico (MG-ONFPO) (1617-232)
The not-for-profit environment. Steps, procedures and requirements for organizing a NFPO, including compliance with the Treasury and State Departments. Legal aspects: documents and procedures required in the organization stage; laws related to the administration and operation of the entity. Board of directors: duties, responsibilities and succession. Financial aspects: start-up capital, budgeting, responsibilities and accountability. Staffing. Insurance. Ethical aspects and issues.
Objective:
Upon completion of this course participants will be able to comply with the requirements for organizing a not-for-Profit-Organization in Puerto Rico.
Instructional Delivery Method: Group Live
CPE Credits: 6
P. R. Field of Study: General
NASBA Field of Study: Social Environment of Business
Pre-requisite: None
Advance Preparation: None
Level: Basic
Date: November 30, 2016
Registration: 8:15am – 9:00am Seminar: 9:00am – 4:00pm
Instructors: Sandra M. Torres Martínez CPA, Partner, Alvarado Tax & Business Advisors, LLC Antonio Bauzá Santos CPA, Esq.; Member, Morell Bauzá Dapena & Cartagena, LLC Rosana López Santos, CPA, Associate Director, KPMG, LLP
Agnes B. Suárez Mendez, CPA, Senior Vice President, Financial Lines, Carrión, Laffitte & Casellas,
Inc. / Hub International CLC
Place: Colegio de CPA, Capital Center Building I, PH-2, Hato Rey
Cost: CPA & Foundation Members $84 Others $97
Additional Charges: Applications received after November 27, $8pp
To register: • Click here; or • Through “Calendario” at the CCPA-go mobile app.
Accounting and Reporting for Nonprofit Organizations (AC-ARNFPO) (1617-233)
Overview of authoritative literature and recent development, FASB ASC 958, NFPO’s vs business entities, fund concepts, and other unique aspects and peculiarities of NFPO’s. Asset classification. Operating and non-operating costs. Allocation of costs, with emphasis in fund raising costs. Contributions vs exchange transactions. Contributed services. Promises to give. Membership fees. Internal controls. Financial statement presentation and disclosures.
Objectives:
Upon completion of this course participants will be able to: 1. Describe the difference between accounting and reporting for business entities and for
nonprofit organizations. 2. Perform basic accounting procedures in a not-for-profit entity. 3. Discuss a NFPO’s financial statements.
Instructional Delivery Method: Group Live
CPE Credits: 8
P. R. Field of Study: Accounting and Auditing
NASBA Field of Study: Accounting
Pre-requisite: BBA with major in accounting and basic knowledge of not-for profit organizations.
Advance Preparation: None
Level: Basic
Date: December 6, 2016
Registration: 8:00am – 8:45am Seminar: 8:45am – 5:30pm
Instructors: Ricardo Falcón Sánchez, CPA, Senior Manager, Falcón Sánchez & Associates, PSC Rosana López Santos, CPA, Associate Director, KPMG, LLP
Place: Colegio de CPA, Capital Center Building I, PH-2, Hato Rey
Cost: CPA & Foundation Members $106 Others $122
Additional Charges: Applications received after December 3, $8pp
To register: • Click here; or • Through “Calendario” at the CCPA-go mobile app.
Taxation for Non-Profit Entities (TX-TNFPE) (1617-234)
Overview of taxes applicable in Puerto Rico to not-for- profit organizations including income, municipal, sales and use, and payroll taxes. Requirements for exempt organizations under Section 501 (c) (3) of the US Internal Revenue Code and Section 1101.1 of the Puerto Rico Internal Revenue Code of 2011. Filing requirements with the Puerto Rico’s Department of State. Responsibilities of the entity as a withholding agent. Applicability of the new electronic system at the Puerto Rico Treasury Department “Sistema Unificado de Rentas Internas” (“SURI”).
Objectives:
Upon completion of this course participants will be able to: 1. Explain the filing requirements for not-for-profit organizations in Puerto Rico. 2. Indicate the entity’s responsibilities as a withholding agent.
Instructional Delivery Method: Group Live
CPE Credits: 5
P. R. Field of Study: Taxes
NASBA Field of Study: Taxes
Pre-requisite: None
Advance Preparation: None
Level: Basic
Date: December 8, 2016
Registration: 8:15am – 9:00am Seminar: 9:00am – 3:00pm
Instructors: Sandra M. Torres Martínez CPA, Partner, Alvarado Tax & Business Advisors, LLC Rosirma García Rivera, CPA, Senior Manager, Alvarado Tax & Business Advisors, LLC
Place: Colegio de CPA, Capital Center Building I, PH-2, Hato Rey
Cost: CPA & Foundation Members $71 Others $81
Additional Charges: Applications received after December 5, $8pp
To register: • Click here; or • Through “Calendario” at the CCPA-go mobile app.
Auditing Nonprofit Organizations (AA-ANO) (1617-235)
Peculiarities that make nonprofit organizations different from business entities. Special audit and accounting considerations for nonprofit audits, authoritative literature and guidance. When is Single Audit required. Planning the nature, timing, and extent of audit procedures. Risk assessment, audit sampling and tests of controls. Fraud risk factors. Auditing cash, investments, contributions and promises to give; revenue and expenses, receivables, and liabilities. Application and interpretation of analytical procedures. Documentation. Emerging issues. Value added services.
Objectives:
Upon completion of this course participants will be able to: 1. Explain the peculiarities that make nonprofit organizations different from other entities and what
special audit and accounting issues the auditor must consider. 2. Apply the correct audit planning methodology and techniques. 3. Identify which audit procedures are required. 4. Apply and interpret analytical audit procedures.
Instructional Delivery Method: Group Live
CPE Credits: 8
P. R. Field of Study: Accounting and Auditing
NASBA Field of Study: Auditing
Pre-requisite: Basic knowledge of the NFPO’s environment and basic staff auditing training.
Advance Preparation: None
Level: Intermediate
Date: December 13, 2016
Registration: 8:00am – 8:45am Seminar: 8:45am – 5:30pm
Instructors: Luis A. Martínez Renta, CPA, Partner, Zayas, Morazzani & Company Ricardo Falcón Sánchez, CPA, Senior Manager, Falcón Sánchez & Associates, PSC
Place: Colegio de CPA, Capital Center Building I, PH-2, Hato Rey
Cost: CPA & Foundation Members $106 Others $122
Additional Charges: Applications received after December 10, $8pp
To register: • Click here; or • Through “Calendario” at the CCPA-go mobile app.
The Budgeting Process in NFPO (AC-TBNFPO) (1617-236)
Planning, decision - making and budgeting processes: the required integration. Peculiarities of the NFPO’s environment. Types of budgets. Setting priorities. Sources of income, expenses and costs; techniques and basis for estimates. Allocations. Matching expected dates and amount of revenue with estimated costs and expenses. Non- financial performance and controls which contribute to “budgeting success”. Role of the board of directors’ committee regarding the budget preparation and approval.
Objective:
Upon completion of this course participants will be able to contribute to develop a budget for a NFPO.
Instructional Delivery Method: Group Live
CPE Credits: 4
P. R. Field of Study: Accounting and Auditing
NASBA Field of Study: Finance
Pre-requisite: Basic accounting knowledge.
Advance Preparation: None
Level: Basic
Date: December 14, 2016
Registration: 2:15pm – 3:00pm Seminar: 3:00pm – 7:00pm
Instructor: Rosana López Santos, CPA, Associate Director, KPMG, LLP
Place: Colegio de CPA, Capital Center Building I, PH-2, Hato Rey
Cost: CPA & Foundation Members $52 Others $60
Additional Charges: Applications received after December 11, $8pp
To register: • Click here; or • Through “Calendario” at the CCPA-go mobile app.
Discounts: To obtain the applicable discount through "online" registration, you must use a code: PESFL
All courses (31 CPE Credits) |
12% |
20 - 30 CPE Credits |
5% |
Materials: This course will be paperless and the materials will be distributed electronically. Once you enroll in the course you can access and download them through "Mi Perfil", on the Colegio’s website, within the 12 working hours prior to the start of the course, until midnight of the course’s date. Electronic devices may be brought to the classroom to access the downloaded materials.
Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil". On our website "Home" page you will find detailed instructions for completing the form.
Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control. We reserve the right to refuse admission. Space is limited. Registration is subject to the available slots. The tuition price for CPA applies to those whose membership fee is up to date at the time of registration.
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Colegio de Contadores Públicos Autorizados de Puerto Rico
Edif. Capital Center Torre Sur, 239 Ave. Arterial Hostos, Ste. 1401, San Juan PR 00918
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