2561  |  In Person Training  |  Update  |  Scheduled

Governmental Accounting and Auditing Conference

Thursday, May 23, 2019 8:30am - Friday, May 24, 2019 4:55pm

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The OSCPA’s 2019 Governmental Accounting & Auditing Conference, May 23-24 at the Embassy Suites Hotel in Norman, offers 16 hours of recommended CPE credit and Yellow Book credit, including two hours of Oklahoma ethics.

PLUS: Attendees can enter to win a prize each day of the conference!

BONUS EVENT: Don't miss the bonus course, Accounting and Reporting for Nonprofit Organizations, on Wednesday, May 22 at the OSCPA Learning Center in Oklahoma City.

HOTEL ACCOMMODATIONS: Sleeping rooms are available at the Embassy Suites Norman Hotel at a discounted rate of $129 per night (only available through May 1, 2019). Make your reservation online or call the hotel reservation line at (866) 577-1273, and use group code "GAA."

PARKING: Self parking is available at no charge to all attendees and hotel guests. Valet parking is not available.

SIMULCAST: Can't make it in person? Register for our simulcast option and enjoy the freedom of learning, in real time, from where ever you are. *Simulcast sessions will be announced 30 days prior to the event.

Instructors


Designed For

CPAs and accounting staff working in government or public accounting


Your Price: $415.00

This is your base price and does not reflect any additional session fees, optional add-ons, or guest registrations. This price includes the early-bird discount. Full prices will be applicable to all registrations after May 2, 2019.

Members log in and save $100.00 on this event. Not a member? join today.

Sessions

Thursday, May 23, 2019

7:00am - 8:30am
$0.00
8:30am - 10:10am
$0.00
  • Learn essential virtue characteristics by examining personalities in American history.
  • Review essential principles of the AICPA Code of Professional Ethics.
  • Create a framework for life application.

Note: This session is recommended to fulfill two hours of the Oklahoma ethics requirement.

Credits: Behavioral Ethics 2, Yellow Book 2
Instructors:
Select One and Only One
10:30am - 11:45am
$0.00
  • Discuss GASB 74 and 75 as they relate to Other Post-Employment Benefit (OPEB) plans.
  • Review accounting and disclosure requirements for GASB 74 and 75.
  • Address issues encountered with the implementation of GASB 74 and 75.
  • Identify best practices for accounting and disclosure requirements of OPEB going forward.
Credits: Accounting Governmental 1.50, Yellow Book 1.50
Instructors:
10:30am - 11:45am
$0.00
  • Review the latest cyber threats and what you can do to protect yourself, your practice and your clients.
  • Understand the sophistication and complicated nature of cyber attacks.
  • Learn how breaches happen and the best practice approaches for dealing with them.
Credits: Accounting Governmental 1.50, Yellow Book 1.50
Instructors:
10:30am - 11:45am
$0.00
  • Gain an understanding of the musts for procurement policy documentation.
  • Review recent procurement threshold changes.
  • Further strengthen your understanding of the procurement methods acceptable under the Uniform Guidance.
Credits: Auditing Governmental 1.50, Yellow Book 1.50
Instructors:
10:30am - 11:45am
$0.00

Risk assessments are required under Generally Accepted Auditing Standards, Government Auditing Standards, and the Uniform Guidance. This session will discuss how performing and documenting these risk assessments can improve both audit effectiveness and efficiency.

  • Overview of risk assessments in performing an audit
  • Discuss documentation of inherent risk assessments and how they impact the audit
  • Review documentation of control risk assessments and how they impact the audit
Credits: Auditing Governmental 1.50, Yellow Book 1.50
Instructors:
Select One and Only One
11:45am - 12:30pm
$0.00
11:45am - 12:30pm
$0.00
Select One and Only One
12:30pm - 1:45pm
$0.00
  • Discuss an overview of the single model for recording leases.
  • Identify issues related to defining leases, including separation of components.
  • Analyze the importance of creating a lease inventory.
Credits: Accounting Governmental 1.50, Yellow Book 1.50
12:30pm - 1:45pm
$0.00
  • Learn what Benford's Law is, how it works and how it can be used to reveal bogus information and made-up data.
  • Understand how to use this valuable audit tool.
Credits: Auditing Governmental 1.50, Yellow Book 1.50
Instructors:
12:30pm - 1:45pm
$0.00
  • Gain an understanding of the musts for procurement policy documentation.
  • Review recent procurement threshold changes.
  • Further strengthen your understanding of the procurement methods acceptable under the Uniform Guidance.
Credits: Auditing Governmental 1.50, Yellow Book 1.50
Instructors:
12:30pm - 1:45pm
$0.00

Risk assessments are required under Generally Accepted Auditing Standards, Government Auditing Standards, and the Uniform Guidance. This session will discuss how performing and documenting these risk assessments can improve both audit effectiveness and efficiency.

  • Overview of risk assessments in performing an audit
  • Discuss documentation of inherent risk assessments and how they impact the audit
  • Review documentation of control risk assessments and how they impact the audit
Credits: Auditing Governmental 1.50, Yellow Book 1.50
Instructors:
Select One and Only One
2:05pm - 3:20pm
$0.00
  • Discuss GASB 74 and 75 as they relate to Other Post-Employment Benefit (OPEB) plans.
  • Review accounting and disclosure requirements for GASB 74 and 75.
  • Address issues encountered with the implementation of GASB 74 and 75.
  • Identify best practices for accounting and disclosure requirements of OPEB going forward.
Credits: Accounting Governmental 1.50, Yellow Book 1.50
Instructors:
2:05pm - 3:20pm
$0.00
  • Review the latest cyber threats and what you can do to protect yourself, your practice and your clients.
  • Understand the sophistication and complicated nature of cyber attacks.
  • Learn how breaches happen and the best practice approaches for dealing with them.
Credits: Accounting Governmental 1.50, Yellow Book 1.50
Instructors:
2:05pm - 3:20pm
$0.00

This session will focus on current peer review initiatives and the most prevalent findings within the SLG industry. Discussion of root causes and ways to avoid these findings will be the focus of the presentation.

  • Identify and discuss the most prevalent findings
  • Diagnose and discuss the root causes of the most prevalent findings
  • Determine steps to ensure that findings don't appear in your audits
Credits: Auditing Governmental 1.50, Yellow Book 1.50
Instructors:
2:05pm - 3:20pm
$0.00
  • Review the auditor's responsibility for internal control testing.
  • Understand when internal control testing is required.
  • Identify best practices for internal control testing.
Credits: Auditing Governmental 1.50, Yellow Book 1.50
3:20pm - 3:40pm
$0.00
Select One and Only One
3:40pm - 4:55pm
$0.00
  • Discuss legislation impacting the state auditor's office, fraud cases at the local level and the audit of the Health Department.
  • Review the impact of performance audits on state agencies.
  • Discuss ways to identify fraud.
  • Discuss the importance of financial reporting.
Credits: Auditing Governmental 1.50, Yellow Book 1.50
3:40pm - 4:55pm
$0.00
  • Examine bribery and corruption schemes, including three recent case studies.
  • Discuss the red flags associated with these schemes.
  • Identify key safeguards to have in place to prevent such schemes.
Credits: Auditing Governmental 1.50, Yellow Book 1.50
Instructors:
3:40pm - 4:55pm
$0.00
  • Review the auditor's responsibility for internal control testing.
  • Understand when internal control testing is required.
  • Identify best practices for internal control testing.
Credits: Auditing Governmental 1.50, Yellow Book 1.50
3:40pm - 4:55pm
$0.00

This session will focus on current peer review initiatives and the most prevalent findings within the SLG industry. Discussion of root causes and ways to avoid these findings will be the focus of the presentation.

  • Identify and discuss the most prevalent findings
  • Diagnose and discuss the root causes of the most prevalent findings
  • Determine steps to ensure that findings don't appear in your audits
Credits: Auditing Governmental 1.50, Yellow Book 1.50
Instructors:

Friday, May 24, 2019

8:30am - 10:10am
$0.00
  • Gain a basic working knowledge of the new GASB standards.
  • Understand the importance of implementation guides and key implementation guidance for fiduciary activities and leases.
  • Identify potential impacts the new standards may have on statutory and other legal requirements.
  • Gain awareness of current GASB projects.
Credits: Accounting Governmental 2, Yellow Book 2
Instructors:
10:10am - 10:30am
$0.00
Select One and Only One
10:30am - 11:45am
$0.00
  • Gain a working knowledge of the new fiduciary activities statement, including classification and recognition provisions.
  • Understand key guidance that will be included in the soon-to-be released implementation guide.
  • Identify potential impacts that the new fiduciary standards may have on legal requirements.
Credits: Accounting Governmental 1.50, Yellow Book 1.50
Instructors:
10:30am - 11:45am
$0.00

Recent accounting standards require that some of the most significant financial statement line items be the direct result of actuarial valuations. These valuations require significant assumptions that involve significant risk. And CPA’s are not actuaries. But we are required to opine on our client’s financial statements and our clients are responsible for preparing their financial statements in accordance with GAAP. The results of actuarial valuations involves a high risk that is a significant estimate to the financial statements.

  • Learn how an auditor can rely on management's specialists
  • Discuss when an auditor should utilize his/her own specialist
  • Learn how to communicate important matters to governance
Credits: Accounting Governmental 1.50, Yellow Book 1.50
Instructors:
10:30am - 11:45am
$0.00
  • Learn the basics of solid Single Audit documentation and what is required by the standards.
  • Identify the essentials for workpaper documentation.
  • Prepare workpapers that stand on their own and clearly document the work performed.
Credits: Auditing Governmental 1.50, Yellow Book 1.50
10:30am - 11:45am
$0.00
  • Discuss the most significant changes in the recent release of Government Auditing Standards.
  • Review independence, significant risks and the concepts of waste and abuse.
Credits: Auditing Governmental 1.50, Yellow Book 1.50
Select One and Only One
11:45am - 12:30pm
$0.00
11:45am - 12:30pm
$0.00
Select One and Only One
12:30pm - 1:45pm
$0.00
  • Decode the internal control framework used by both COSO and the Green Book with simple, practical examples for governments.
  • Review the history of COSO and the Green Book .
  • Examine the similarities and differences between the two internal control frameworks.
  • Learn the five internal control components in these frameworks, and get practical application ideas to help governments achieve objectives for operations, financial reporting and compliance.
Credits: Accounting Governmental 1.50, Yellow Book 1.50
Instructors:
12:30pm - 1:45pm
$0.00

Recent accounting standards require that some of the most significant financial statement line items be the direct result of actuarial valuations. These valuations require significant assumptions that involve significant risk. And CPA’s are not actuaries. But we are required to opine on our client’s financial statements and our clients are responsible for preparing their financial statements in accordance with GAAP. The results of actuarial valuations involves a high risk that is a significant estimate to the financial statements.

  • Learn how an auditor can rely on management's specialists
  • Discuss when an auditor should utilize his/her own specialist
  • Learn how to communicate important matters to governance
Credits: Accounting Governmental 1.50, Yellow Book 1.50
Instructors:
12:30pm - 1:45pm
$0.00
  • Learn about AICPA initiatives.
  • Review recent and proposed changes to standards.
  • Assess how these changes will affect local practice or membership in the AICPA.
Credits: Accounting Governmental 1.50, Yellow Book 1.50
Instructors:
12:30pm - 1:45pm
$0.00
  • Learn to manage a system of documentation instead of just checking the box.
  • Learn about the pros and cons of SALY and quality vs. quantity.
  • Understand the entity and its control environment.
  • Understand keys to documenting IT and service organization key control documentation as it relates to the entity.
Credits: Auditing Governmental 1.50, Yellow Book 1.50
Select One and Only One
2:05pm - 3:20pm
$0.00
  • Gain an understanding of cryptocurrency and blockchain.
  • Develop a basic understanding of how these technologies work.
  • Discuss ways these new technologies affect CPAs and governmental entities.
Credits: Accounting Governmental 1.50, Yellow Book 1.50
Instructors:
2:05pm - 3:20pm
$0.00
  • Learn the basics of solid Single Audit documentation and what is required by the standards.
  • Identify the essentials for workpaper documentation.
  • Prepare workpapers that stand on their own and clearly document the work performed.
Credits: Auditing Governmental 1.50, Yellow Book 1.50
2:05pm - 3:20pm
$0.00
  • Review the proposed changes, including death of an old friend (modified accrual accounting), a new measurement focus for governmental fund reporting and other changes currently being contemplated.
Credits: Accounting Governmental 1.50, Yellow Book 1.50
Instructors:
2:05pm - 3:20pm
$0.00
  • Discuss an overview of the single model for recording leases.
  • Identify issues related to defining leases, including separation of components.
  • Analyze the importance of creating a lease inventory.
Credits: Accounting Governmental 1.50, Yellow Book 1.50
Select One and Only One
3:40pm - 4:55pm
$0.00
  • Gain an understanding of cryptocurrency and blockchain.
  • Develop a basic understanding of how these technologies work.
  • Discuss ways these new technologies affect CPAs and governmental entities.
Credits: Accounting Governmental 1.50, Yellow Book 1.50
Instructors:
3:40pm - 4:55pm
$0.00
  • Discuss the most significant changes in the recent release of Government Auditing Standards.
  • Review independence, significant risks and the concepts of waste and abuse.
Credits: Auditing Governmental 1.50, Yellow Book 1.50
3:40pm - 4:55pm
$0.00
  • Decode the internal control framework used by both COSO and the Green Book with simple, practical examples for governments.
  • Review the history of COSO and the Green Book .
  • Examine the similarities and differences between the two internal control frameworks.
  • Learn the five internal control components in these frameworks, and get practical application ideas to help governments achieve objectives for operations, financial reporting and compliance.
Credits: Accounting Governmental 1.50, Yellow Book 1.50
Instructors:
3:40pm - 4:55pm
$0.00
  • Learn to manage a system of documentation instead of just checking the box.
  • Learn about the pros and cons of SALY and quality vs. quantity.
  • Understand the entity and its control environment.
  • Understand keys to documenting IT and service organization key control documentation as it relates to the entity.
Credits: Auditing Governmental 1.50, Yellow Book 1.50

Instructors

David R. Bean

David R. Bean, CPA, is the director of research and technical activities for the Governmental Accounting Standards Board (GASB). He assigns and provides oversight to the GASB’s research, technical and administrative activities. Prior to joining GASB in 1990, Bean worked in public accounting and governmemnt. He is a member of the Government Finance Officers Association, the Connecticut and Illinois Government Finance Officers Associations, the AICPA, the Illinois CPA Society, the Assocation of Government Accountants, the National Federation of Municipal Analysts and the Municipal Analysts Group of New York.

Cynthia D. Byrd

Cindy Byrd, CPA, is Oklahoma's 13th state auditor. Byrd made state history by being the first woman elected as state auditor and inspector. She has worked at the state auditor's office for more than 22 years. Previously, as deputy state uditor, Byrd oversaw the completion of more than 300 annual audits of county governments, DA offices and EMS districts.

Melissa Capps

Melissa Capps is the audit manager of the Performance Audit Division (PAD) in the Oklahoma Auditor and Inspector’s (SAI) office. She has 16 years of service with the SAI office including experience in the State Agency Audit Division conducting audits at DHS and the Health Care Authority. During her tenure as PAD Audit Manager, Capps has overseen performance audits conducted at the Department of Corrections, Department of Veterans Affairs and Department of Environmental Quality, in addition to numerous operational audits of state agencies.

Ann M. Cole

Ann Cole, CPA, CGMA, CICA, is a member of the BKD National Government Group and the BKD National Nonprofit Group which assists clients throughout Oklahoma with related audit and accounting complexities. She specializes in financial statement audits of state and local governments, institutions of higher education and nonprofits, including Single Audits performed under Uniform Guidance. Cole received her BBA and MAcc degrees from the University of Oklahoma and has more than 18 years of prior audit experience with the Oklahoma State Auditor and Inspector, a local accounting firm and a global accounting firm.

David L. Cotton

David L. Cotton, CPA, CFE, CGFM, is chairman of Cotton & Company, LLP, and has spoken frequently on professional ethics and auditors’ fraud detection responsibilities under SAS 99, Consideration of Fraud in a Financial Statement Audit. He currently teaches at George Washington University and at the George Mason University Small Business Development Center. Cotton is presently serving on the AICPA’s Performance Audit Standards Task Force and chairs the Fraud Risk Management Task Force, sponsored by COSO and the ACFE.

Frank W. Crawford

Frank Crawford, CPA, is president of Crawford & Associates, CPAs, P.C., an accounting firm in Oklahoma City. The firm is a member of the AICPA’s Government Audit Quality Center. Crawford served as chairman of the AICPA Government Expert Panel from 2004-2008. He has been involved in a number of other AICPA committees and task force groups, U.S. Federal Government Agencies, various local and national CPA firms and a number of state societies. Crawford has also appeared in several AICPA CPE videos and live satellite CPE broadcasts and webcasts related to governmental accounting and auditing.

Andy B. Cromer

Andy Cromer, CPA, has been with Arledge & Associates, P.C. since 1992 performing auditing services for clients in governmental, nonprofit and privately-held industries. He has significant engagement management skills including directing audit work and communicating and working with client team members.

James S. Denton

James S. Denton, CPA, is a graduate of the University of Central Oklahoma and has been with Arledge and Associates, P.C. since 1984 performing audit, income tax and other accounting services. Additionally, he has assisted nonprofit entities through various audits, reviews and consulting projects. Denton has served as chairman of the Oklahoma Society of CPAs Governmental Accounting and Auditing Committee. He currently serves as a Special Review Committee member for the Government Finance Officers Association's Certificate of Achievement for Excellence in Financial Reporting Program. He is a recipient of the AICPA's Certificate of Educational Achievement in Governmental Accounting and Auditing and currently serves as an investigator for the Oklahoma Accountancy Board.

Vanessa M. Dutton

Vanessa Dutton, CPA, is an audit partner with Eide Bailly LLP in Oklahoma City. She received her degree from the University of Oklahoma and immediately started her career in public accounting. With nearly 20 years of public accounting experience, she has focused on governmental clients, including single audits. Her key governmental industries include colleges, universities, school districts and state pension systems. Dutton has received honors such as the Journal Record's 50 Making a Difference (2009) and Achievers Under 40 (2012) and currently serves on the board of directors for the Circle of Care.

Michael J. Gibson

Mike Gibson, CPA, is a partner and leader of RSM US, LLP's assurance services practice at the Oklahoma City office and is in charge of leading assurance services provided to governmental organizations. He has more than 35 years of experience providing advice, consultation and audit services to a wide range of clients with an emphasis on state and local governments and public higher education institutions.

Steven J. Haaser

S. Joel Haaser, CPA, has 17 years of experience providing audit services to governmental entities and nonprofits, including single-audit major programs, other compliance audits and agreed-upon procedures required by state and federal agencies. He has served key roles in multiple municipality and tribal government audits. Haaser has published firm-sponsored articles on a variety of industry-related topics. He is a member of the GFOA Special Review Committee for the CAFR program and the OSCPA Governmental Accounting & Auditing Committee. Haaser is a 2016 OSCPA Trailblazer.

Brenda G. Holt

Brenda Holt, CPA, is audit manager for the special investigative unit at the State Auditor and Inspector’s office (SAI). During her tenure with SAI, she conducted county audits, college and university audits, state agency audits and special audits of municipalities, school districts and other government entities. She works closely with prosecutors, governing boards and the public in identifying fraud and waste of public funds by gathering the facts necessary to support successful prosecution of wrongdoers. Holt graduated from East Central University with a Bachelor of Science in Accounting in 1984, and has been a CPA since 1987.

Christopher D. Pembrook

Chris Pembrook, CPA, MBA, CGAP, Cr.FA, is a shareholder at Crawford & Associates, CPAs, P.C., an accounting firm specializing in providing auditing, consulting and accounting services solely to governmental entities. He is currently serving as a member of the AICPA State and Local Government Expert Panel and the OSCPA Governmental Accounting and Auditing Committee. Pembrook was selected to serve on the joint COSO-ACFE-AICPA Task Force for the development of the group's Fraud Risk Management Guide. He also served on the AICPA task force that helped establish the AICPA's new single audit advanced expert certification program.

Kristin W. Rebenitsch

Kristin Wolf Rebenitsch, CPA, MBA, is an auditing professional with eight years of financial statement and internal controls assurance experience including five years at a Big Four public accounting firm. She is currently an audit manager at Eide Bailly LLP in Oklahoma City.

Kelly J. Schwarz

Kelly Schwarz, CPA, is a graduate of Oklahoma State University and has been with Arledge & Associates, P.C. since 1992 performing auditing services for clients in the governmental, nonprofit and employee benefit plan industries. Schwarz has significant experience with compliance audits under the Single Audit Act. She leads the firm's employee benefit plan audit practice and serves as the firm's designated quality control partner.

LaDonna S. Sinning

LaDonna Sinning, CPA, CFE, is a shareholder with Arledge & Associates, P.C. in Edmond, where she directs numerous audits of tribal and municipal governments, nonprofit entities and privately-held concerns. Sinning previously served as a commissioned bank examiner for the Federal Reserve Bank of Kansas City. She holds a bachelor's degree from Southwestern Oklahoma State University and an MBA from The University of Oklahoma. She is a member of the AICPA, the OSCPA and the Association of Certified Fraud Examiners.

Kevin W. Smith

Kevin W. Smith, CPA, is the managing partner of Crowe's Public Sector Services practice. He is located in Dallas, TX and has more than twenty eight years of experience in public accounting, with a focus on providing services to state and local governmental entities. Kevin recently completed his second term on the AICPA's State and Local Expert panel an currently serves on the GASB Task Force related to their on-going efforts related to revenue and expense recognition. Kevin is a graduate of East Central University, and prior to joining Crowe in 2019, he was a partner with KPMG in their Dallas office after begining his career in their Oklahoma City office.

Marcy D. Twyman

Marcy Twyman, CPA, joined Crawford & Associates, CPAs, P.C., located in Oklahoma City in March 2002. Currently, she serves as managing shareholder for the firm. Before joining Crawford & Associates P.C., Twyman was finance director at the City of Guymon for 11 years. She was key in the implementation of GASB 34 and has participated in the standards setting process by serving on task forces and participating in GASB field studies.

Calvin Weeks

Calvin Weeks, EnCE, CEDS, CRISC, CISSP, CISM, is manager of computer forensics for Eide Bailly, LLP. He has worked in the computer and communication technology industry for more than 30 years. Weeks specializes in eDiscovery, computer and network forensics, incident response and securing technology such as intranets, extranets, virtual systems and databases.

In 2001, Weeks became the first ever director of cybersecurity for the University of Oklahoma and served in that position for six years. He is a certified police officer and has held top-secret positions in the federal government. Currently, Weeks is responsible for responding, investigating and managing incident response for the healthcare industry and assisting legal councel with required HIPAA reporting and compliance.


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