AICPA National Not-For-Profit Industry Conference

Overview

Special Discount Offer for Pre-Conference Value-Add Workshops
Register for 3 Workshops at the same time and take 15% off the regular rate.

Add 3 Workshops to the shopping cart, enter Coupon Code: NFP during checkout and you’ll receive a 15% discount off each Workshop. Note: Orientation For New Participants (#113) is not included with this offer.

The 2010 AICPA National Not-for-Profit Industry Conference addresses the complex challenges faced by the Not-for-Profit community particularly in this economy with critical training and the latest updates on auditing, accounting, tax, management, operational analysis and new strategies to enable you to survive in this economic climate.

The comprehensive agenda allows you to choose from the more than 70 sessions. With a breadth of topics, in-depth workshops, industry-specific sessions, and expert laden panels you will be armed to meet your particular challenges.

BENEFIT FROM 18 YEARS OF LESSONS LEARNED.
The AICPA National Not-for-Profit Industry Conference has been an important resource and forum for professionals in the financial arena for 18 years. Now
more than ever — you can’t afford to miss it. So, register yourself and your staff now.

UNSURPASSED NETWORKING
A host of receptions, social and networking activities, expanded breakfast roundtables and special interest groups give you many opportunities to meet and develop new professional contacts from the largest assembly of individuals who specialize in the financial aspects of a Not For Profit organization.

WHO SHOULD ATTEND
CPAs in public practice, as well as individuals involved in the financial management of NPOs, consultants who have NPO clients, and anyone seeking an in-depth range of CPE hours in the NPO arena.

Tax Section Members Save an Additional $50.00: When you log into this website with your AICPA member user account, the section/credential discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org. service@aicpa.org.

Find out more information on the Tax Section.

Agenda

Tuesday, June 15, 2010

4:00pm - 7:00pm
Registration and Message Center Open

Wednesday, June 16, 2010
Pre-Conference Value-Added Workshops (additional fee)

7:00am - 6:30pm
Registration and Message Center Open

7:00am - 8:00am
Continental Breakfast

8:00am - 10:30am
Concurrent Value-Added Workshops (Select One)

101 Federal Compliance Fundamentals for Auditors and Auditees - Part 1

102 Impact of ARRA on Single Audits Workshop

103 Financial Leadership in the Not-for-Profit Environment

104 Reporting of Compensation on Form 990

10:30am - 10:45am
Refreshment Break

10:45am - 1:15pm
Concurrent Value-Added Workshops (Select One)

105 Federal Compliance Fundamentals for Auditors and Auditees - Part 2

106 Using New Tools and Resources to Improve Single Audit Quality

107 Understanding Not-for-Profit Accounting and Reporting

108  Governance, Management and Disclosure on Form 990

1:15pm - 2:30pm     Lunch on Your Own

2:30pm - 5:00pm
Concurrent Value-Added Workshops (Select One)

109  Federal Compliance Fundamentals for Auditors and Auditees - Part 3

110 Responding to Exceptions and Deviations in a Single Audit

111  Tax Basics and Strategies

112  Advanced Tax Law Update

5:15pm - 6:00pm
113  New Attendee Orientation

5:30pm - 6:30pm
Wine and Cheese Networking Reception in the Exhibit Area

Thursday, June 17, 2010
Main Conference - Day Two

6:45am - 6:30pm
Registration and Message Center Open

6:45am - 8:00am
Continental Breakfast

7:00am - 8:00am
Concurrent Early Riser Sessions (Select One)

201  Update on Governmental Audit Quality and the Govenmental Audit Quality Center (GAQC)

202   Form 990-T: What's New

203   HUD Audit Update

204   Going Concern-What Do I Need to Know?

205   Reporting 403b Plans on Form 5500

206   Mergers and Acquisitions

8:00am - 8:10am
Change Break

8:10am - 8:20am
Welcome

8:20am - 9:10am
1    Keynote Presentation
Speaker: Gary Knell, Sesame Street CEO

9:10am - 9:40am
Networking Break in the Exhibit Area

9:40am - 10:55am
Concurrent Sessions (Select One)

2   GAAP Update (Repeated in Session #38)

3    Audit Communications: A Two Way Street Between Auditors and Boards

4    The New Sampling Chapter in the 2009 AICPA A-133/GAS Audit Guide

5    If I Knew Then What I Know Now: The Past, Present & Future On Managing NFP Endowments & Reserves

6    View From the IRS

7    Issues with Auditing 403b plans

10:55am - 11:05am   Change Break

11:05am - 12:20pm   Concurrent Sessions (Select One)

8   Auditing Standards Update

9   Cloud Computing: Improving Organizational Visibility & Accountability in an On Demand World

10  The Latest on the Recovery Act and How it is Impacting Auditees (Repeated in Session #17)

11  Recovering Indirect Costs

12  Watchdogs – How They Shape Public Perception

13   Issues With Related and Affiliated Organizations

12:20pm - 1:20pm    Lunch

1:20pm - 2:35pm     Concurrent Sessions (Select One)

1:20pm - 2:35pm
14  FAS 157 (Repeated in Session #46)

15  The New Compliance SAS

16  Cost Allocation Strategies (Non-federal $)

17   The Latest on the Recovery Act and How it is Impacting Auditees (Repeat of Session #17)

18   Tax Exempt Bond Compliance

19   Qualified Sponsorship Payments

2:35pm - 3:05pm
Networking Break in the Exhibit Area

3:05pm -4:35pm
Concurrent Sessions (Select One)

20 Advanced NPO Accounting and Financial Reporting Issues

21 Case Studies in NPO Fraud

22  Tax Update (Repeated in Session #49)

23  The Latest on the Recovery Act and How is Impacting Single Audits: Auditor's Perspective

24  Charitable Contribution Compliance

25  Tax Ethics: Critical Rules Affecting Practitioners

4:35pm - 4:45pm
Change Break

4:45pm -6:00pm
Concurrent Sessions (Select One)

26  Sampling F/S Only

27  What's Going on in Higher Education?

28  What's Going on in Health and Human Services?

29  What's Going on in Membership?

30   Private Foundations: Current Developments

31  Communicating and Understanding the New “Management Letter” under SAS 115

6:00pm - 7:30pm
Networking Reception

Friday, June 18, 2010
Main Conference - Day Three

6:45am - 3:45pm
Registration and Message Center Open

6:45am - 8:00am
Continental Breakfast

7:00am - 8:15am
Early Riser Sessions (Select One)

32  NFP Financial and Operational Metrics in the 21st Century – A Road Map to Better Manage NFP Organizations

33   Materiality and Opinion Modifications in a Single Audit

34   Implementing UPMIFA – Legal and Practical Implications

35   Form 990 Part IX and the Importance of Functional Accounting

36   Foreign Operations – Filing Schedule F

37   An In-Depth Look at the AICPA NPO Audit Risk Alert

8:15am - 8:25am   Change Break

8:25am - 9:40am   Concurrent Sessions (Select One)

38    GAAP Update (Repeat of Session #2)

39    FASB Accounting Standards Codification ™

40    Endowments A - Z for Management

41    Single Audit Execution - Compliance Testing

42    The New 990: Lessons Learned and Ambiquities

43    Pitfalls in Election and Lobbying Reporting: Beyond Tax

9:40am - 10:10am
Networking Break in the Exhibit Area

10:10am - 11:40am    Concurrent Sessions (Select One)

44  Single Audit Documentation and Reporting

45  Strategic Thinking and Planning: Managing Effectively and Addressing Red Flags for Timely Decision Making

46  FAS 157 (Repeat of Session #14)

47  Tax Overview of Supporting Organizations

48  Compliance with the Intermediate Sanctions rules

49  Tax Update (Repeat of Session #22)

11:40am - 12:40am   Lunch

12:40pm - 1:55pm
Concurrent Sessions (Select One)

50   Endowment Accounting under UPMIFA and FASB FSP 117-1

51   Behind The Headlines: Accounting, Auditing And Industry Developments

52   FED Compliance Q&A

53   Managing Comparability and Compensation Audits

54   Tax Issues Related to Alternative Investments

55   Hospitals and Community Benefit

1:55pm - 2:05pm  Change Break

2:05pm - 3:35pm Concurrent Sessions (Select One)

56 Ask the Experts: A & A

57  NPO Governance Risks and Trends

58  Ask the Experts Panel: Tax & Form 990

59 Working with Community Foundations – An Opportunity for Planning

60  Advanced Non-qualified Deferred Compensation

3:35pm     Conference Adjourns

Location

Untitled Document

Marriott Wardman Park Hotel
2660 Woodley Road, NW
Washington, DC 20008
Hotel Phone: (202) 328-2983
Hotel Reservations: (888) 236-2427
Hotel Rate: $256 single/double (includes in-room internet service)
Hotel Reservation Cutoff Date: May 17, 2010

* Please note due to the popularity of this conference: hotel reservations may be sold out prior to cutoff date *

Optional Workshops

Purchase Below Federal Compliance Fundamentals for Auditors and Auditees - Part 1

Date: June 16, 08:00 AM - 10:30 AM

Session Price: $175.00

Session Code: 101

CPE Credits: 2.5

This workshop will include a discussion of OMB Circulars A-110 and A-122, including:
• Charging costs to federal awards
• Accounting for direct and indirect costs
• Administrative and documentation requirements
• Practical insights and useful information to plan for and fully benefit from federal funding
• Accounting and accountability concerns
• Internal control considerations and activities

Purchase Below Impact of ARRA on Single Audits

Date: June 16, 08:00 AM - 10:30 AM

Session Price: $175.00

Session Code: 102

CPE Credits: 2.5

This indepth workshop will cover real life examples and case studies related to:
• The impact of ARRA on planning the single audit;
• Risk assessments and major program determination related to ARRA funding
• Auditing compliance with ARRA reporting requirements;
• Issues, challenges and best practices in auditing ARRA funding; and
• Review of common findings related to ARRA funding

Purchase Below Financial Leadership in the Not-for-Profit Environment

Date: June 16, 08:00 AM - 10:30 AM

Session Price: $175.00

Session Code: 103

CPE Credits: 2.5

Session topics include:
• NFP Board roles and challenges
• Making NFP financial information make sense to management and board members
• Understanding NFP culture
• Building productive partnerships with Program and Fund Development managers
• Business planning skills/techniques in the NFP environment

Purchase Below Reporting of Compensation on Form 990

Date: June 16, 08:00 AM - 10:30 AM

Session Price: $175.00

Session Code: 104

CPE Credits: 2.5

This session will provide a detailed review of the compensation reporting requirements on Form 990 including:
• Determining who is disclosed on Form 990 and Schedule J
• Determining compensation amounts to be disclosed
• Reporting compensation paid by related organizations
• Addressing compensation-related governance practices and procedures

Purchase Below Federal Compliance Fundamentals for Auditors and Auditees - Part 2

Date: June 16, 10:45 AM - 01:15 PM

Session Price: $175.00

Session Code: 105

CPE Credits: 2.5

This part of the workshop series for auditees and audtors will cover:
• Basic requirements of OMB Circular A-133
• Auditor and auditee responsibilities
• Characteristics of federal awards
• Pass-through awards and subrecipients
• Preparing the Schedule of Expenditures of Federal Awards
• The 14 areas of federal compliance and
• Common compliance issues

Purchase Below Using New Tools and Resources to Improve Single Audit Quality

Date: June 16, 10:45 AM - 01:15 PM

Session Price: $175.00

Session Code: 106

CPE Credits: 2.5

This workshop is designed to help you understand the various tools and resources that are being developed to improve Single Audit quality and how to practically apply the tools through various case studies.

Purchase Below Understanding Not-for-Profit Accounting and Reporting

Date: June 16, 10:45 AM - 01:15 PM

Session Price: $175.00

Session Code: 107

CPE Credits: 2.5

This session provides the tools you’ll need to master essential GAAP for not-for-profit entities. This session covers key requirements including:
• Accounting for Temporarily and Permanently Restricted Contributions
• Unrestricted, Temporarily Restricted, and Permanently Restricted Net Assets
• Functional accounting: distinguishing Program, Management, and Fund Raising Costs
• In-kind gifts of goods and services
• Fair value accounting
• Uncertain tax positions

Purchase Below Governance, Management and Disclosure on Form 990

Date: June 16, 10:45 AM - 01:15 PM

Session Price: $175.00

Session Code: 108

CPE Credits: 2.5

The expansion of disclosures regarding an organization’s governance and management has been one of the most controversial changes included in the new Form 990. Many organizations have adopted new policies and procedures as a result of the questions now included as part of the return. This workshop will provide a detailed review of these various disclosures required on Form 990 and a practical discussion regarding how organizations are addressing these requirements.

Purchase Below Federal Compliance Fundamentals for Auditors and Auditees - Part 3

Date: June 16, 02:30 PM - 05:00 PM

Session Price: $175.00

Session Code: 109

CPE Credits: 2.5

This part of the workshop series for auditors and auditees will discuss the basics of developing a cost allocation methodology to recover indirect cost when the auditee does not receive any direct federal funds and the basics related to negotiating a federal indirect cost rate when direct federal funding is received.

Purchase Below Responding to Exceptions and Deviations in a Single Audit

Date: June 16, 02:30 PM - 05:00 PM

Session Price: $175.00

Session Code: 110

CPE Credits: 2.5

This workshop will explore best practices and audit responses when exceptions and deviations are found when applying the single audit sampling guidance related to controls over compliance and substantive tests of compliance, through a variety of illustrative case studies.

Purchase Below Tax Basics and Strategies

Date: June 16, 02:30 PM - 05:00 PM

Session Price: $175.00

Session Code: 111

CPE Credits: 2.5

This session highlights key compliance and reporting requirements for tax exempt organizations, with emphasis on charitable organizations exempt under Section 501 (c) (3). Key concepts include:
• Commerciality: earned income and UBIT
• Influencing public policy: opportunities and danger zones in politics and lobbying
• Insider transactions: executive compensation; private benefit; conflict of interest
• Reporting and substantiating charitable contributions for donors

Purchase Below Advanced Tax Law Update

Date: June 16, 02:30 PM - 05:00 PM

Session Price: $175.00

Session Code: 112

CPE Credits: 2.5

Bruce Hopkins, author of The Law of Tax Exempt Organizations, now in its 9th Edition, and several other important volumes, will bring his insights about the evolution of the laws (statutes, precedential guidance, non-precedential rulings, and court cases) and the IRS regulatory stance affecting charities, other exempt organizations, and charitable giving.

Purchase Below Orientation For New Participants (Complimentary for all conference attendees)

Date: June 16, 05:15 PM - 06:00 PM

Session Price: $0.00

Session Code: 113

CPE Credits: 0

This brief session, open to everyone, will provide an overview of what to expect in the next two intense days, offering tips and advice for getting the most out of the conference. An experienced committee member, Terry will share all the things he wishes someone had told him, and take any questions. See who else is new and find colleagues with similar interests to chat with during the conference.

AICPA National Not-For-Profit Industry Conference

Overview

Agenda

Location

Optional Workshops

Table of Contents

Excerpts

Check box(es) to select sections

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	Federal Compliance Fundamentals for Auditors and Auditees - Part 1 Pre-Conference June 16, 08:00 AM - 10:30 AM Session Code: 101 CPE Credits: 2.5	Session Price: $175.00
	Impact of ARRA on Single Audits Pre-Conference June 16, 08:00 AM - 10:30 AM Session Code: 102 CPE Credits: 2.5	Session Price: $175.00
	Financial Leadership in the Not-for-Profit Environment Pre-Conference June 16, 08:00 AM - 10:30 AM Session Code: 103 CPE Credits: 2.5	Session Price: $175.00
	Reporting of Compensation on Form 990 Pre-Conference June 16, 08:00 AM - 10:30 AM Session Code: 104 CPE Credits: 2.5	Session Price: $175.00
	Federal Compliance Fundamentals for Auditors and Auditees - Part 2 Pre-Conference June 16, 10:45 AM - 01:15 PM Session Code: 105 CPE Credits: 2.5	Session Price: $175.00
	Using New Tools and Resources to Improve Single Audit Quality Pre-Conference June 16, 10:45 AM - 01:15 PM Session Code: 106 CPE Credits: 2.5	Session Price: $175.00
	Understanding Not-for-Profit Accounting and Reporting Pre-Conference June 16, 10:45 AM - 01:15 PM Session Code: 107 CPE Credits: 2.5	Session Price: $175.00
	Governance, Management and Disclosure on Form 990 Pre-Conference June 16, 10:45 AM - 01:15 PM Session Code: 108 CPE Credits: 2.5	Session Price: $175.00
	Federal Compliance Fundamentals for Auditors and Auditees - Part 3 Pre-Conference June 16, 02:30 PM - 05:00 PM Session Code: 109 CPE Credits: 2.5	Session Price: $175.00
	Responding to Exceptions and Deviations in a Single Audit Pre-Conference June 16, 02:30 PM - 05:00 PM Session Code: 110 CPE Credits: 2.5	Session Price: $175.00
	Tax Basics and Strategies Pre-Conference June 16, 02:30 PM - 05:00 PM Session Code: 111 CPE Credits: 2.5	Session Price: $175.00
	Advanced Tax Law Update Pre-Conference June 16, 02:30 PM - 05:00 PM Session Code: 112 CPE Credits: 2.5	Session Price: $175.00
	Orientation For New Participants (Complimentary for all conference attendees) Pre-Conference June 16, 05:15 PM - 06:00 PM Session Code: 113 CPE Credits: 0	Session Price: $0.00