2561  |  In Person Training  |  Update  |  Scheduled

Governmental Accounting and Auditing Conference - VIRTUAL

Thursday, May 7, 2020 8:00am - Friday, May 8, 2020 4:15pm

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COVID-19 Update: We are currently planning to offer the Governmental Accounting and Auditing Conference virtually. Because of this, agenda changes will be made over the next few days. Please know the OSCPA takes the health and comfort of our members and event attendees very seriously. We are closely monitoring the COVID-19 health crisis and are cautiously evaluating our decisions daily in order to provide the safest option for you. Please note, this event will be online-only. If you have any questions, please contact us at cpe@oscpa.com.

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Join us for the OSCPA's 2020 Governmental Accounting and Auditing Conference!

The conference will be virtually held May 7-8 and will offer 16 hours of recommended CPE credit including Yellow Book credit and two hours of Oklahoma ethics.

Attendees can also receive up to 16 hours of CLE (Continuing Legal Education) credit.

Bonus Events: The following online courses are offered as bonus events prior to the online conference and will be held on Wednesday, May 6th.

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.

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

Sessions

Thursday, May 7, 2020

8:00am - 9:40am
$0.00
  • Learn to present financial information in an engaging and informative manner
  • Discuss how to efficiently prepare for financial presentations
  • Understand best practices in presenting to elected officials and board members
Credits: Accounting Governmental 2, Yellow Book 2
Instructors:
9:40am - 10:00am
$0.00
Select One and Only One
10:00am - 11:15am
$0.00
  • Walk through the new Part 6 of the OMB Compliance Supplement
  • Understand why the understanding of internal control responsibilities is important in a single audit
  • Determine the common controls for the direct and material requirements and how to document them
Credits: Auditing Governmental 1.50, Yellow Book 1.50
Instructors:
10:00am - 11:15am
$0.00
  • Understand the risk assessment requirements
  • Review the impact of the risk assessment on audit procedures
  • Explore the evolving nature of the risk assessment throughout the course of the audit
Credits: Auditing Governmental 1.50, Yellow Book 1.50
11:15am - 12:00pm
$0.00
Select One and Only One
12:00pm - 1:15pm
$0.00
  • Learn the budget process for Oklahoma municipalities and roles and responsibilities for public officials to include legal requirements.
  • Discuss the budget process for Oklahoma municipalities to include legal requirements.
  • Learn about preparing budget policies to assist in complying with legal budget requirements for Oklahoma municipalities.
Credits: Accounting Governmental 1.50, Yellow Book 1.50
Instructors:
12:00pm - 1:15pm
$0.00
  • For both auditors and preparers, understand and successfully implement the independence requirements of the updated Yellow Book.
  • Understand and implement other changes to the Yellow Book, as well as a general refresher of existing requirements.
Credits: Auditing Governmental 1.50, Yellow Book 1.50
Instructors:
1:15pm - 1:30pm
$0.00
Select One and Only One
1:30pm - 2:45pm
$0.00
  • Learn additional legal requirements for Oklahoma municipal budgets, and balancing, implementing, amending, and closing the budget.
  • Learn how Oklahoma municipalities are balancing their budgets.
  • Complete the budget process by learning how to implement, amend, and close the budget.
Credits: Accounting Governmental 1.50, Yellow Book 1.50
Instructors:
1:30pm - 2:45pm
$0.00
  • Discuss details of the requirements of Statement No. 84, Fiduciary Activities.
  • Recall Statement No. 84, Fiduciary Activities.
  • Learn implementation efforts that will be necessary to complete.
Credits: Accounting Governmental 1.50, Yellow Book 1.50
2:45pm - 3:00pm
$0.00
Select One and Only One
3:00pm - 4:15pm
$0.00
  • Identify the cause and effective relationship of fraud occurring due to a lack of oversight.
  • Learn to apply solutions to identified problems.
Credits: Auditing Governmental 1.50, Yellow Book 1.50
Instructors:
3:00pm - 4:15pm
$0.00
  • Walk through various transactions and analyzing how GASB 84 might apply, keeping in mind not only the standard itself but also the related implementation guide.
  • Identify fiduciary activities.
  • Analyze potential changes to the reporting entity.
Credits: Accounting Governmental 1.50, Yellow Book 1.50

Friday, May 8, 2020

7:55am - 8:00am
$0.00
8:00am - 9:40am
$0.00
  • Learn new standards expected of the profession
  • Review actual cases of ethical violations for educational points
  • Discuss how to implement a system of ethical compliance in your firm or company

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

Credits: Behavioral Ethics 2, Yellow Book 2
9:40am - 10:00am
$0.00
Select One and Only One
10:00am - 11:15am
$0.00
  • More information coming!
Credits: Auditing Governmental 1.50, Yellow Book 1.50
Instructors:
10:00am - 11:15am
$0.00
  • Discuss the latest COVID-19-related issues affecting state and local governments.
Credits: Accounting Governmental 1.50, Yellow Book 1.50
Instructors:
11:15am - 12:00pm
$0.00
Select One and Only One
12:00pm - 1:15pm
$0.00
  • Identify issues that are complex, infrequent, and/or subject to increased auditor judgment
  • Assess high risk areas of the single audit and how to address
  • Evaluate best practices to avoid deficiencies in a single audit
Credits: Auditing Governmental 1.50, Yellow Book 1.50
Instructors:
12:00pm - 1:15pm
$0.00
  • Learn how to recognize risks around lack of cybersecurity policy and procedures
  • Discuss training opportunities for employees to recognize and understand cybersecurity risks
  • Learn what to do if your system is compromised
Credits: Information Technology 1.50, Yellow Book 1.50
Instructors:
1:15pm - 1:30pm
$0.00
Select One and Only One
1:30pm - 2:45pm
$0.00
  • Recall requirements in GASB 87.
  • Identify arrangements that are considered leases.
  • Recognize factors in the measurement of lease for both lessees and lessors.
Credits: Accounting Governmental 1.50, Yellow Book 1.50
1:30pm - 2:45pm
$0.00
  • Understand the definition of asset retirement obligations.
  • Determine the existence of common asset retirement obligations in local governments.
  • Learn about the appropriate accounting treatment for common asset retirement obligations.
Credits: Accounting Governmental 1.50, Yellow Book 1.50
Instructors:
2:45pm - 3:00pm
$0.00
Select One and Only One
3:00pm - 4:15pm
$0.00
  • Recall accounting treatment under the leases guidance.
  • Analyze contracts as leases.
  • Identify potential implementation issues.
Credits: Accounting Governmental 1.50, Yellow Book 1.50
Instructors:
3:00pm - 4:15pm
$0.00
  • Understand the current status of medical marijuana laws, issuance of licenses and enforcement issues.
  • Learn the holdings of the 2020 U.S. Supreme Court's cases on employment law.
  • Learn of the newest opinion letter and guidances of the NLRB, OSHA, USDOL and the EEOC.
Credits: Auditing Governmental 1.50, Yellow Book 1.50
Instructors:

Instructors

Eric S. Berman

Eric S. Berman, MSA, CPA, CGMA, has more than 25 years of governmental accounting and auditing experience and is a partner with Eide Bailly, LLP. Previous to Eide Bailly, LLP, he was a quality control principal with a public accounting firm in California. His public sector experience includes being a deputy comptroller for the Commonwealth of Massachusetts from 1999 to 2010, being in charge of GASB implementation and being in charge of the OPEB implementation group (GASB 45) for the National Association of State Auditors, Comptrollers and Treasurers.

Cynthia D. Byrd

Cindy Byrd, CPA, is Oklahoma's 13th state auditor and inspector, making state history by being the first woman elected. She is the only candidate to top the 800,000-vote milestone in an election for state office in Oklahoma history.

Byrd earned a Bachelor of Science in Accounting from East Central University. She is a Certified Public Accountant with more than 20 years of governmental auditing experience. Her public service includes planning and conducting county audits, district attorney audits, emergency medical services district audits and investigative audits.

The State Auditor & Inspector’s primary function is to safeguard public assets. Byrd is at the forefront of this mission by striving to identify wasteful spending, assisting elected officials to fully understand their fiduciary responsibility to preserve the public trust, effectively administer government auditing standards to be utilized as tools to create more responsive government at every level and improve the efficient delivery of government services.

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.

Frank W. Crawford

Frank Crawford, CPA, is president of Crawford & Associates, CPAs, P.C., an accounting firm in Oklahoma City. The firm specializes in providing auditing, consulting and accounting services solely to governmental entities and is a member of the AICPA and the AICPA Government Audit Quality Center. Over the last 36 years, Crawford & Associates has provided a variety of audit and accounting services to all sizes of government including many types of financial statement audits and attestation services, fraud investigations, internal control analysis, accounting policy and procedure development, outsourced internal auditing and internal monitoring, developing management anti-fraud programs and controls, quality assurance reviews, training and expert witness services.

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.

James S. Denton

James S. Denton, CPA, is a graduate of the University of Central Oklahoma and has been with Arledge & Associates since 1984 performing audit, income tax and consulting services for clients. During most of his 30-plus year tenure at Arledge & Associates, he has directed the firm's wide range of tax, audit and consulting engagements. Since 2008, Denton has served the firm in an executive capacity.

Additionally, he’s served in various roles with the OSCPA, GFOA and the Oklahoma Accountancy Board. Currently, he serves as treasurer for the Oklahoma Venture Forum, a president-elect of the Edmond Chamber of Commerce and director-at-large for the OSCPA. He also served a full term as a commissioner of the Oklahoma Incentive Evaluation Commission. Denton serves as a mentor annually for UCO’s 2BLeaders program as well as the College of Business’s Accounting Curriculum Advisory Committee.

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.

Richard A. Marcum

R. Alan Marcum, CPA, has more than 30 years of experience around executive leadership. Functionality around transformation, change management, strategy, information technology, content management and project management.

Byrona J. Maule

Byrona J. Maule is a shareholder, director and litigation attorney at Phillips Murrah. She serves as chair of the firm’s labor and employment and healthcare practice groups. She represents executives and companies in a wide range of business and litigation matters with a strong emphasis on employment matters. Maule is recognized by Best Lawyers for her work in litigation, labor and employment.

Maule graduated sunma cum laude with a degree in political science and graduated law school as a member of the Order of the Barristers from the University of Missouri. She has been practicing with Phillips Murrah since.

Flo Ostrum

Flo Ostrum, CPA, is an audit partner and Grant Thornton’s national professional practice director – government and not-for-profit. She brings more than 25 years of experience working in the government and not-for-profit sectors to clients and engagement teams across the firm. Ostrum is a national resource for all engagements conducted under Government Auditing Standards. This includes government and not-for-profit (NFP) financial statement audits, examinations, incurred cost audits and performance audits. She represents the firm on the AICPA State and Local Government Expert Panel. She also serves on the AICPA Governmental and NFP Training Program Conference Committee. She speaks frequently at AICPA and other state societies’ conferences on Government Auditing Standards, Government Accounting Standards Boards (GASBs), Single Audits and general auditing and accounting matters.

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.

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.

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.

Jimmy J. Williams

Jimmy J. Williams, CPA/PFS, CFP®, is the CEO/president of Compass Capital Management, LLC, in McAlester and an industry leader in the financial planning professions. He is a sought-after speaker providing ethics, financial planning, tax-efficient retirement planning strategies and tax planning to groups up to 1,500. Williams is involved in the future of the accounting profession, serving as the chairman of the AICPA National Accreditation Commission, the past treasurer for the AICPA Foundation, a board of directors member for the AICPA and many other committees. He is a past chairman for the OSCPA, a 2007 Oklahoma Accounting Hall of Fame Inductee and a 2008 Public Service Award recipient. He currently chairs the OSCPA's Bylaws Committee.


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