Product Image

AICPA National Governmental and Not-for-Profit Training Program

Date: Oct 27 - Oct 29, 2008
Location: Rio Hotel & Casino
Las Vegas, NV
Recommended CPE Credit: 25 (main) and 4.5 (optional)
Pre-Conference: October 26
See Below To Add To Cart

Overview

If you need hands-on training then this conference is for you! You'll hear directly from the standards setters and industry leaders, on a variety of topics including developments in governmental accounting and auditing, the latest in proposed regulations and laws on the local, state and federal government levels and more.

Don’t miss sessions on up-to-the-minute guidance for implementing:

  • Single audit standards
  • Risk assessment standards and SAS 114
  • 2007 Yellow Book standards
  • OPEB for state and local governments

Who should attend:
CPAs in public practice, auditors, controllers, finance directors, government and NPO staff.

AICPA Conferences “Eco-Friendly” Initiative
As part of the AICPA Conference Team’s initiative, this conference will offer a conference-specific Speaker Materials Website which will allow participants access to session materials at least two weeks prior to the conference.

Aside from the environmental advantages, this new process offers many benefits to you, including:

  • Access to a wealth of current session information prior to the conference, which will help you
    • determine the sessions that best fit your professional development needs
  • More flexibility to offer additional and more valuable resources that were previously restricted
    • by printing capacities
  • 24/7 availability of materials – anywhere – before and after the conference takes place
  • Reduction in materials for you to carry onsite and travel back home with. Take only what you need!
Realizing that transitioning from a paper-based environment to a more eco-friendly environment takes time, this year we will provide a conference binder with outlines of each session presentation as well as any necessary handouts for sessions with hands-on activities or case studies.

When registering, please provide your email address so that we can forward the Speaker Materials Website access instructions.

Agenda

Monday, October 27, 2008

7:30am - 4:50pm
Registration and Message Center Open

7:30am - 8:30am
Continental Breakfast

8:30am - 10:10am

  1. Update on GASB Activities
  2. NPO Accounting and Auditing Update
  3. Update on GAAS Activities
  4. Update on OMB Activities Involving Single Audits and Related Issues
  5. GAO Hot Topics: Yellow Book, Single Audits, and More

10:10am - 10:30am
Refreshment Break

10:30am - 12:10pm
Concurrent Sessions (Select One)

  1. Evaluation and Writing Findings
  2. NPO Tax Update
  3. SAS No. 112: Evaluation and Communication of Control Deficiencies
  4. Discussion of the Revised 2008 OMB A-133 Compliance Supplement
  5. Performance Auditing

12:10pm - 1:10pm
Lunch

1:10pm - 2:50pm
Concurrent Sessions (Select One)

  1. Update on GASB Activities
  2. Revisions to the NPO Accounting and Auditing Guide - A Status Report
  3. Fraud Session
  4. Determining Major Programs and SEFA
  5. Implementing Recent GASB Statements

2:50pm - 3:10pm
Refreshment Break

3:10pm - 4:50pm
Concurrent Sessions (Select One)

  1. Current Issues in Government Finance (Panel)
  2. NPO Tax Update
  3. Update on GAAS Activities
  4. Importance of Subrecipient Monitoring of Pass-Through Federal Assistance
  5. GAO Hot Topics: Yellow Book, Single Audits, and More

5:00pm - 6:00pm
Reception

Tuesday, October 28, 2008

7:30am - 4:50pm
Registration and Message Center Open

7:30am - 8:30am
Continental Breakfast

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

  1. How To Improve Note Disclosures
  2. Revenue Recognition and Other Advanced Accounting Issues
  3. HUD Audit Update
  4. Single Audit Quality Issues: Planning the Audit
  5. Discussion of the Revised 2008 Data Collection Form for Single Audits

10:10am - 10:30am
Refreshment Break

10:30am - 12:10pm
Concurrent Sessions (Select One)

  1. GASB's SEA Performance Reporting Project
  2. Advanced NPO Financial Reporting Issues
  3. Peer Review and Quality Assurance Update
  4. Single Audit Quality Issues: Executing the Audit
  5. Principles of Good Governance for Not-for-Profit Organizations

12:10pm - 1:10pm
Lunch

1:10pm - 2:50pm
Concurrent Sessions (Select One)

  1. GASB's OPEB Reporting Requirements
  2. New 990
  3. Independence (Yellow Book vs AICPA)
  4. Single Audit Quality Issues: Sampling and Finding Evaluation
  5. Discussion of the Revised 2008 Data Collection Form for Single Audits

2:50pm - 3:10pm
Refreshment Break

3:10pm - 4:50pm
Concurrent Sessions (Select One)

  1. OPEB Alternative Measurement Method
  2. Revisions to the NPO Accounting and Auditing Guide - A Status Report
  3. SAS No. 112: Evaluation and Communication of Control Deficiencies
  4. Single Audit Quality Issues: Documentation and Reporting
  5. Fraud Session

4:50pm - 5:00pm
Change Break

5:00pm - 5:50pm
Concurrent Sessions (Select One)

  1. Revisiting State & Local Government Pension Reporting Issues
  2. NPO Roundtable
  3. SAS 114: Communicating With Those Charged With Governance
  4. Single Audit Q&A and Update on the GAQC
  5. Housing Authority Accounting Changes

Wednesday, October 29, 2008

7:30am - 4:50pm
Registration and Message Center Open

7:30am - 8:30am
Continental Breakfast

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

  1. GASB's Financial Reporting for Derivatives
  2. Staying Ahead of the FASB Curve: What Not-for-Profit Financial Executives Need to Know
  3. Risk Assessment Audit Guide (Part I)
  4. Impact of Analytical Review on NPO Organizations
  5. Good Governance: The Impact on Auditor Relationships with Clients

10:10am - 10:30am
Refreshment Break

10:30am - 12:10pm
Concurrent Sessions (Select One)

  1. OCBOA: Accounting and Reporting Issues
  2. FASB Project on Mergers & Acquisitions and Goodwill
  3. Risk Assessment Audit Guide Part II
  4. Discussion of CFR OMB A-122 NPO Cost Principles and Indirect Cost Rate Case Study
  5. Smaller NPO Internal Controls Case Study

12:10pm - 1:10pm
Lunch

1:10pm - 2:50pm
Concurrent Sessions (Select One)

  1. Applying GASB's Investment Reporting Standards
  2. NPO Accounting and Auditing Update
  3. SAS Nos. 104-111: Focusing on Implementation Issues (Case Study Part I)
  4. Discussion of the Revised 2008 OMB A-133 Compliance Supplement
  5. HUD Audit Update

2:50pm - 3:10pm
Refreshment Break

3:10pm - 4:50pm
Concurrent Sessions (Select One)

  1. A&A Q&A
  2. NPO Q&A
  3. SAS 104-111: Focusing on Implementation Issues (Case Study Part 2)
  4. Exploring the FASB Codification

4:50pm
Conference Adjourns

Location

Untitled Document

Rio Hotel & Casino
3700 W. Flamingo Road
Las Vegas, NV 89103

Hotel Phone: (702) 777-7634
Hotel Reservations: (866) 746-7671
Hotel Room Rate: $185.00 single/double; $119.00 government rate
Hotel Reservation Cutoff Date: 9/27/08

Optional Workshops

Purchase Below Introduction to State and Local Governmental Accounting and Financial Reporting

Date: October 26, 01:00 PM - 05:00 PM
Session Price: $150.00
Session Code: 101
CPE Credits: 4
If you are new to state and local governmental accounting, or need a refresher on the basic concepts of governmental accounting and financial reporting, this workshop is for you. Participants will build upon their knowledge of commercial accounting to learn the fundamental principles of governmental accounting, including how to make the basic journal entries required in governmental accounting.

Purchase Below Introduction to NPO Accounting and Financial Reporting

Date: October 26, 01:00 PM - 05:00 PM
Session Price: $150.00
Session Code: 102
CPE Credits: 4
Get an overview of accounting and reporting for not-for-profit organizations. Topics include:
  • Accounting for contributions and pledges
  • Net asset classes
  • Functional expense reporting
  • Other accounting, reporting and disclosure requirements unique to NPOs


    • Purchase Below Introduction to COSO – Internal Control –Integrated Framework

    Date: October 26, 01:00 PM - 05:00 PM
    Session Price: $150.00
    Session Code: 103
    CPE Credits: 4
    Introduction to the COSO framework for internal controls assessment required for audits of governments and not-for-profits.
  • Brief history of COSO and its introduction into the auditing literature
  • Components of the COSO framework
  • Requirements to assess control design and implementation of SAS 109
  • Issues and practical problems in implementing SAS 109
  • What do I do if I find deficiencies?
  • Issues in reporting on internal controls (AT 501)


    • Purchase Below Introduction to Basic Single Audit

    Date: October 26, 01:00 PM - 05:00 PM
    Session Price: $150.00
    Session Code: 104
    CPE Credits: 4
    This session is written for those who have no knowledge or very limited knowledge of the single audit process. The session will provide a basis for taking more moderate and advanced sessions on single audit. The session will cover the following areas:
  • Purpose of single audit
  • Overview of process, including scope of the audit, auditees responsibilities, auditors responsibilities


    • Product Code: GOV08
    Regular: $1,100.00
    AICPA Member: $900.00
    Your Price: $1100.00

    Check box(es) to select sections

    Introduction to State and Local Governmental Accounting and Financial Reporting
    Pre-Conference
    October 26, 01:00 PM - 05:00 PM
    Session Code: 101
    CPE Credits: 4
    Session Price: $150.00
    Introduction to NPO Accounting and Financial Reporting
    Pre-Conference
    October 26, 01:00 PM - 05:00 PM
    Session Code: 102
    CPE Credits: 4
    Session Price: $150.00
    Introduction to COSO – Internal Control –Integrated Framework
    Pre-Conference
    October 26, 01:00 PM - 05:00 PM
    Session Code: 103
    CPE Credits: 4
    Session Price: $150.00
    Introduction to Basic Single Audit
    Pre-Conference
    October 26, 01:00 PM - 05:00 PM
    Session Code: 104
    CPE Credits: 4
    Session Price: $150.00
    To receive your AICPA member discount, Sign In now, or Register using your AICPA membership number.

    Christopher Cox
    Chairman of the Securities and Exchange Commission
    AICPA SEC and PCAOB Conference
    See More Speakers
    Choose the Standing Order Option and get these discounts on your initial purchase:

    Publications--10% discount
    CPE Self-Study--20% discount

    Each new future annual edition will then be automatically shipped to you at a 10% discount.