AICPA National Governmental and Not-for-Profit Training Program

Obtain the most up-to-date coverage on current and emerging issues and topics. Standard setters and industry leaders discuss a broad range of topics, including developments in governmental accounting and auditing, advances in financial statement reporting and the latest in proposed regulations, future issues impacting nonprofit organizations and laws on the local, state and federal government levels.

Monday, October 26, 2009          

7:30 AM - 4:50 PM           Registration and Message Center Open

7:30 AM - 8:30 AM           Continental Breakfast

8:30 AM - 10:10 AM         Concurrent Sessions (Select One)

1.    Update on GASB Activities (Repeated in Session 11)
2.    NPO Accounting and Auditing Update (Repeated in Session 27)
3.    GAO Hot Topics: Yellow Book, Single Audits, and More (Repeated in Session 15)
4.    Single Audit Fundamentals Part I
5.    OMB Update (Repeated in Session 20)

10:10 AM - 10:30 AM      Refreshment Break

10:30 AM - 12:10 PM       Concurrent Sessions (Select One)
6.    Common Financial Reporting Deficiencies
7.    NPO Tax Update (Repeated in Session 37)
8.    Sampling Guide (Repeated in Session 48)
9.    Single Audit Fundamentals Part II
10.  Fraud Topic (Repeated in Session 25)

12:10 PM - 1:10 PM         Lunch

1:10 PM - 2:50 PM            Concurrent Sessions (Select One)
11.  Update on GASB Activities (Repeat of Session 1)
12.  The New Form 990 – (Part 1 – The 990 Itself)
13.  IT Auditing in Risk Environment (Repeated in Session 43)
14.  Single Audit Fundamentals Part III
15.  GAO Hot Topics: Yellow Book, Single Audits, and More (Repeat of Session 3)              

2:50 PM - 3:10 PM            Refreshment Break

3:10 PM - 4:50 PM            Concurrent Sessions (Select One)
16.  GASB No. 54: Fund Balance and Governmental Fund Reporting
17.  The New Form 990 – (Part 2 – Schedule A and the Public Support Test)
18.  HUD Audit Update (Repeated in Session 28)
19.  Single Audit Planning: Major Programs
20.  OMB Update (Repeat of Session 5)

5:00 PM - 6:00 PM            Reception

Tuesday, October 27, 2009

7:30 AM - 4:50 PM           Registration and Message Center Open

7:30 AM - 8:30 AM           Continental Breakfast

8:30 AM - 10:10 AM         Concurrent Sessions (Select One)
21.  OPEB Reporting: Latest Developments
22.  The New Form 990 – (Part 3 – The Rest of the Story – Everything Else You Need to Know)
23.  An ASB Update (Repeated in Session 33)
24.  Single Audit Planning: Materiality
25.  Fraud Topic (Repeat of Session 10)

10:10 AM - 10:30 AM      Refreshment Break

10:30 AM - 12:10 PM       Concurrent Sessions (Select One)
26.  OPEB for Small Governments – The Alternative Method      
27.  NPO Accounting and Auditing Update (Repeat of Session 2)
28.  HUD Audit Update (Repeat of Session 18)
29.  Single Audit Execution: Internal Control Over Compliance
30.  Roundtable on Risk Assessment Implementation    

12:10 PM - 1:10 PM         Lunch

1:10 PM - 2:50 PM            Concurrent Sessions (Select One)
31.  GASB’s New Approach to SEA Reporting
32.  NPO Audit Guide – the 2009 Status Report (Repeated in Session 52)
33.  An ASB Update (Repeat of Session 23)
34.  Single Audit Execution: Compliance Testing
35.  OCBOA (Repeated in Session 50)

2:50 PM - 3:10 PM            Refreshment Break

3:10 PM - 4:50 PM            Concurrent Sessions (Select One)
36.  NPO Advanced Accounting & Financial Reporting Issues
37.  NPO Tax Update (Repeat of Session 7)
38.  Peer Review – What’s in it for me? (Repeated in Session 45)
39.  Single Audit Execution: Sampling
40.  Preparing a Report for Citizens: The Citizens Centric Report

4:50 PM - 5:00 PM            Change Break

5:00 PM - 5:50 PM            Concurrent Sessions (Select One)
201.        Reporting Intangible Assets
202.        NPO Governance from the CFO’s Perspective
203.        An Update from the Governmental Audit Quality Center (GAQC)
204.        Data Collection Form
205.        Revisions to Compliance Auditing SAS   

Wednesday, October 28, 2009  

7:30 AM - 4:50 PM           Registration and Message Center Open

7:30 AM - 8:30 AM           Continental Breakfast

8:30 AM - 10:10 AM         Concurrent Sessions (Select One)           
41.  Derivatives Reporting: The Basics (Repeated in Session 46)
42.  The FASB’s NPO Endowments & Mergers and Acquisitions and Goodwill Projects (Repeated in Session 55)
43.  IT Auditing in Risk Environment (Repeat of Session 13)
44.  Schedule of Expenditures of Federal Awards             
45.  Peer Review – What’s in it for me? (Repeat of Session 38)   

10:10 AM - 10:30 AM      Refreshment Break

10:30 AM - 12:10 PM       Concurrent Sessions (Select One)
46.  Derivatives Reporting: The Basics (Repeat of Session 41)      
47.  Internal Controls for Smaller NPOs  
48.  Sampling Guide (Repeat of Session 8)
49.  Evaluation & Reporting Findings in a Single Audit
50.  OCBOA (Repeat of Session 35)          

12:10 PM - 1:10 PM         Lunch

1:10 PM - 2:50 PM            Concurrent Sessions (Select One)
51.  Derivatives Reporting: Assessing Hedge Effectiveness           
52.  NPO Audit Guide – the 2009 Status Report (Repeat of Session 32)
53.  Internal Controls for FS Audits Using Risk Assessment           
54.  Single Audit Documentation & Reporting
55.  The FASB’s NPO Endowments & Mergers and Acquisitions and Goodwill Projects (Repeat of Session 42)

2:50 PM - 3:10 PM            Refreshment Break

3:10 PM - 4:50 PM            Concurrent Sessions (Select One)
56.  A&A Q&A - Government
57.  A&A Q&A - NPO      
58.  Single Audit Q&A    

4:50 PM Program Adjourns

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Hotel Room Rate: $205.00 Single/Double