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The Conference Dedicated to
Are you prepared to meet the latest standards? Learn the changes for auditing under the new OMB Uniform Grant guidance; see what’s needed to implement GASB pension standards No. 68 and 71; understand the impact of auditing risk in the current economy; and add powerful psychological techniques to your fraud suspect interviews. Join us for these hot topics and eight more equally exciting sessions! Network with fellow CPAs facing your challenges during the conference and at our welcome reception. Earn up to 16 CPE credit hours from thought leaders like Lisa Parker, Lynda Dennis, Theresa Bordeaux and many more.
CPE Credit This conference qualifies for 14 Accounting & Auditing (AA), 1 Technical Business (TB) and 1 (B) Behavioral hour of CPE credit and is subject to change. CPE credit is subject to approval by the Florida Department of Business and Professional Regulation. This conference counts for Yellow Book credits.
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Conference at-a-glance Thursday
8/27
7:15-8 a.m.
Registration and Continental Breakfast
8-8:10 a.m.
Introduction and Opening Remarks
8:10-9 a.m.
Understanding the Impact of Auditing Risk in This Economic Environment
9-9:50 a.m.
AG Update — Challenging Issues in AG Special Audits of Local Governments
10:05-11:45 a.m.
GASB Update
11:45 a.m.-12:35 p.m.
Resource Tools for Florida CPAs (Panel)
1:25-3:05 p.m.
Single Audit Update: Are You Ready to Audit Under the New Uniform Grant Guidance?
3:20-4:10 p.m.
Mindset Matters: 5 Steps to Conquering Stress in 20 Minutes Daily
4:10-5 p.m.
Auditing Standard Update
5-6 p.m.
Reception
Friday
8/28
7:30-8 a.m.
Continental Breakfast
8-9:40 a.m.
Pension Standards — Implementation (GASB 67/68/71)
9:55-10:45 a.m.
Preparing for the Audit in a Paperless Environment — Tips, Traps and Technology
10:45-11:35 a.m.
Emerging Issues & Hot Topics Affecting State and Local Governments
12:35-1:25 p.m.
Employment Law Update
1:25-3:05 p.m.
Hidden Urges: Using Social Psychological Behaviors in Interviewing Fraud Suspects
Can't Attend in Person? If you can't make it to the State and Local Government Accounting Conference, we'll have it available through live simulcast! To register for the simulcast and learn more, please visit: www.ficpa.org/cpe/simulcasts.
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Thursday 8/27 7:15-8 a.m. Registration and Continental Breakfast 8-8:10 a.m. Introduction and Opening Remarks Donna E. Collins, CGMA, CPA, MAA President | Milestone Professional Services, Inc. Kissimmee
8:10 -9 a.m. Understanding the Impact of Auditing Risk in This Economic Environment (1 AA) PCAOB Representative
11:45 a.m. -12:35 p.m. Resource Tools for Florida CPAs (Panel) (1 AA) Donna E. Collins, CGMA, CPA, MAA (Moderator) President | Milestone Professional Services, Inc Kissimmee and
Thomas F. Reilly, CFE, CPA Partner | Holland & Reilly, CPAs | Orlando and
Yvonne M. Clayborne, CPA Partner | Carr, Riggs & Ingram, LLC | Melbourne and
Jeffrey M. Tuscan, CPA Partner | Tuscan & Company, PA | Ft. Myers and
Brian L. Nemeroff
Recent economic times have meant streamlining personnel at every level for many governments. Reduced personnel can change the internal control structure and may result in increased audit risk. This session will address how our economy over the past several years has impacted the audit function as it relates to the risk inherent in the balances and transactions being audited and in the control environment in which the audit takes place.
Audit Partner | Berman Hopkins Wright & LaHam CPAs & Associates, LLP | Melbourne For both the auditor and finance officer, the governmental arena requires technical expertise. Sometimes finding the resources to address questions or issues as they arise can be time consuming. This session will provide insight regarding the wealth of tools and resources available to governmental practitioners.
9-9:50 a.m. AG Update — Challenging Issues in AG Special Audits of Local Governments (1 AA) Michael J. Gomez, CPA
1:25 -3:05 p.m. Single Audit Update: Are You Ready to Audit Under the New Uniform Grant Guidance? (2 AA) Teresa Bordeaux, CPA
Audit Supervisor | State of Florida Auditor General | Tallahassee and
Technical Manager | AICPA | Durham, NC This session will cover what you need to know for conducting final audits under OMB Circular No. A-133, including changes to the 2015 Compliance Supplement, the 2015 Audit Guide, Government Auditing Standards and the SF-SAC Data Collection form. It also will cover what you need to know to conduct the first audits under the new guidance. The single audit requirements contained in the new OMB Uniform Grant Guidance will be effective for December 31, 2015, year-end audits.
Marilyn D. Rosetti, CPA Audit Manager | State of Florida Auditor General | Tallahassee This session will focus on some of the more interesting topics and situations encountered in operational audits of local governments.
10:05 -11:45 a.m. GASB Update (2 AA) Lisa R. Parker, CPA Project Manager | Governmental Accounting Standards Board | Norwalk, CT Review GASB’s current and future activities that are designed to improve accounting and financial reporting for U.S. state and local governments. We’ll discuss how these updates impact CPAs.
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State &Local Government Accounting Conference
In this session, you'll learn about the following: changes to the 2015 Compliance Supplement; revised audit and major program thresholds; the new major program determination process; key changes in other areas such as findings, audit follow-up, submissions to the Clearinghouse and more; and implementing guidance issued by the Council on Financial Assistance Reform and other common questions.
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3:20 -4:10 p.m. Mindset Matters: 5 Steps to Conquering Stress in 20 Minutes Daily (1 B) Romila “Dr. Romie” Mushtaq, MD, ABIHM Neurologist/Wellness Coach | Center for Natural & Integrative Medicine | Orlando Stress in life is unavoidable, but why is it that some people are more resilient than others? In this interactive lecture, you are going to learn: how your mindset matters in coping with life stress; the 5 simple steps to shift your mindset using mindfulness-based techniques; and the simple steps you can take when you go home to switch out of the stress cycle.
Friday 8/28 7:30 - 8 a.m. Continental Breakfast 8 - 9:40 a.m. Pension Standards — Implementation (GASB 67/68/71) (2 AA) Mark A. White, CPA Audit Partner | Purvis, Gray & Co, LLP | Ocala and
Peter Strong, FSA, FA, FCA, MAAA Senior Consultant & Actuary | Gabriel, Roeder, Smith & Co. | Ft. Lauderdale All local governments have implemented GASB No. 67 in their 2014 financial statements. With GASB No. 68 and 71 effective for their 2015 financial statements, this course will review what we learned from the implementation of No. 67 and discuss what is needed for the implementation of the 2015 standards. Our speakers, an experienced actuary and an accountant/auditor, have worked closely with local governmental clients throughout the implementation process. Learn from their expertise.
9:55 -10:45 a.m. Preparing for the Audit in a Paperless Environment — Tips, Traps and Technology (1 AA) Eddy Castaneda Audit Supervisor | Moore Stephens Lovelace Orlando Auditing — preparation and process — has changed dramatically in the past 10 years. This session will focus on how to make the most of available technological advances when preparing for your audit. Come learn some tips on how to save time and gain efficiencies, without sacrificing internal controls, as you prepare for year-end.
4:10 -5 p.m. Auditing Standard Update (1 AA) Bruce A. Nunnally, CPA, CGMA Partner | Carr, Riggs & Ingram, LLC Miramar Beach We will review the new Auditing Standards and how they affect local government audits. I’ll also include any other AICPA-issued interpretations, technical practice aids and guidance.
5 -6 p.m. Reception
10:45 -11:35 a.m. Emerging Issues & Hot Topics Affecting State and Local Governments (1 AA) Lynda M. Dennis, CPA, CGFO, Ph.D., CGFM Lecturer | University of Central Florida Dixon School of Accounting | Orlando This session will highlight implementation issues associated with recently effective GASB standards as well as OMB's Uniform Guidance. We also will discuss current GASB projects and other emerging issues affecting state and local governments and their auditors.
12:35 -1:25 p.m. Employment Law Update (1 TB) Beth S. Schick Attorney | InCounsel, Inc | Winter Park Health care reform. What counts as wages? What about overtime? Exempt vs. non-exempt? Employee vs. independent contractor? Join us to get these questions answered and discuss new court rulings related to these employment law issues.
1:25 -3:05 p.m. Hidden Urges: Using Social Psychological Behaviors in Interviewing Fraud Suspects (2 AA) Brett Hood Supervisory Special Agent | Federal Bureau of Investigation | Quantico, VA Attendees will learn techniques to incorporate subtle social psychological behavioral responses into the interview process such as the reciprocity rule and how these behaviors can increase the odds of obtaining a confession from even the most seasoned fraudster.
www.ficpa.org
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State &Local Government
Conference Site 2014-2015
Accounting Conference Committee William V. Spinelli, Committee Chair Donna E. Collins, Committee Vice Chair & Conference Planning Chair
Rosen Plaza Hotel Catherine C. Ahrend William Alexander James C. Atwell Jeffrey E. Barbacci Ray D. Bastin Jeanine L. Bittinger William Blend Yvonne M. Clayborne Lynda M. Dennis James A. Halleran Venus L. Hinds Shannon L. Huber Keith A. II Jowers Cynthia M. Klinger
Geraldine Lazarre Troy Y. Manning Racquel C. McIntosh Robert W. Melton Alan G. Nast Brian L. Nemeroff Derek H. Noonan Thomas F. Reilly Christine R. Robinson Marilyn D. Rosetti Karen Russell Wilbert Santos Ted J. Sauerbeck Jeffrey M. Tuscan
9700 International Dr. Orlando, FL 32819-8114 (407) 996-9700
Accommodations FICPA Room Rate: $95 Hotel Cutoff Deadline: Friday, July 31, 2015 Reservations made after the cutoff date will be subject to availability and current room rate. For reservations, please contact the Rosen Plaza Hotel directly at (407) 996-9700. Be sure to mention the FICPA State and Local Government Accounting Conference to receive the special group rate.
CPE Policies You May Need to Know CPE policies may be found on our website at www.ficpa.org/policies or on the confirmation sent upon completion of registration.
Conference Materials Are you using all of the FICPA Conference EZMaterials advantages? • Available in Advance – Download the EZMaterials PDFs to your laptop, tablet or other device seven days before the event. • Searchable – Save time by jumping right to a subject – no more flipping through pages or reading extra. • Portable – Upload your materials to the cloud or save to a flash drive and access anywhere. • Green – Help preserve our beautiful planet by saving paper. More convenient, greener and so much EZer.
Bring Your Team and Save Register five or more people from the same organization and receive special group discounts! Restrictions may apply. For more information, visit www.ficpa.org/policies.
Did you know? You can apply your nonmember fee from this event towards an FICPA membership. Visit www.ficpa.org/policies for more details or call our Member Service Center at (800) 342-3197, Ext.1.
A COPY OF THE OFFICIAL REGISTRATION (#CH2614) AND FINANCIAL INFORMATION MAY BE OBTAINED FROM THE DIVISION OF CONSUMER SERVICES BY CALLING TOLL-FREE (800-435-7352) WITHIN THE STATE. REGISTRATION DOES NOT IMPLY ENDORSEMENT, APPROVAL, OR RECOMMENDATION BY THE STATE
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State &Local Government Accounting Conference
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Registration
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This year’s conference has a little something for everyone. We’ve brought back essential sessions, such as the AG and GASB Updates, while adding sessions that I believe will be informative and different. Learn the resources and tools available to you and how to utilize technology for a more efficient audit process. You won’t want to miss this year’s conference for the learning and networking opportunities it provides. Hope to see you in August!
– Donna E. Collins
President | Milestone Professional Services | Kissimmee and Chair | 2015 State & Local Government Conference
Four ways to register for FICPA CPE Programs Internet registration can be placed at www.ficpa.org/cpe. Fax a completed registration form with credit card information to the FICPA at (850) 681-2433. Call the FICPA Member Service Center at (800) 342-3197, or (850) 224-2727 to place a credit card order. Mail a completed registration form to: Continuing Professional Education, FICPA, P.O. Box 5437, Tallahassee, FL 32314-5437.
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disabled and require special services, please check here. Someone from our office will contact you.
Pricing
State &Local Government Accounting Conference (SLGAC)
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$505
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Nonmember Price**
$405
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FICPA
The FICPA is not responsible for checks or registrations delayed or lost in the mail. *Save Money! Take advantage of the Early Bird Price if you register more than 30 days in advance and save $55 off the regular price. ** Nonmembers of the FICPA must add an additional $125 per day of instruction to the registration price. Save money and apply this fee to your FICPA membership dues.Visit www.ficpa.org/cpe for more details.
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P.O. Box 5437 • Tallahassee, Florida 32314
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