American Institute of CPAs

This workshop is not available as part of the Online or Flex Pass registration options. This workshop will provide an in-depth perspective for auditors on the requirements of the Uniform Guidance. We will cover the basics of a single audit, from determining when a single audit applies to program selection to program testing to reporting.

Learning Objectives:

Identify theory and actionable take-aways to plan single audits.
Select federal programs to test.
Implement a testing strategy.
Report on audit results.

Deep Dive Into the Unrelated Business Income Tax

Oct 27, 2019 12:00pm ‐ Oct 27, 2019 4:00pm

Identification: GOV19102

This workshop is not available as part of the Online or Flex Pass registration options. Comprehensive session exploring the unrelated business income tax including analyzing the definition of an unrelated business activity, discussion regarding the 990-T, and an update regarding the changes made by the Tax Cuts and Jobs Act.

Learning Objectives:

Learn about all the intricacies of the unrelated business income tax.
Become aware of the most common exclusions/exceptions in the UBI area.
Receive an update regarding new IRC Sections 512(a)(6) and 512(a)(7).

GASB for 1st-Timers

Oct 27, 2019 12:00pm ‐ Oct 27, 2019 4:00pm

Identification: GOV19103

This workshop is not available as part of the Online or Flex Pass registration options. This session is primed for those participants that are new or relatively new to GASB accounting and financial reporting principles. We will take an in-depth view at the GASB reporting model, fund accounting, modified accrual accounting and the current financial resources measurement focus, and many other fun topics related to governmental accounting.

Learning Objectives:

Gain an understanding of the uniqueness of the GASB reporting model.
Provide insight to the various governmental accounting theories and approaches.
Review visual examples of government financial statements.

Welcome Announcements & The Future is Now - Reimagine the Profession

Oct 28, 2019 7:00am ‐ Oct 28, 2019 8:00am

Identification: GOV1901

Kimberly Ellison-Taylor, Executive Director, Finance Thought Leadership Cloud Business Group at Oracle and past Chair of the Association of International Certified Professional Accountants, will provide a professional issues update including an overview of the major forces driving change in the accounting profession.

Learning Objectives:

Identify the impact of technology on Finance and the future role of Finance.
Determine the Finance competencies required for the future.
Identify how accounting professionals can stay informed and relevant an a technology driven environment.

Unique Considerations in Applying GAAP to Tribal Entities

Oct 28, 2019 8:10am ‐ Oct 28, 2019 9:00am

Identification: GOV1902

This session will help participants understand some unique application issues to consider in applying GASB statements to Tribal governments and their enterprises. Specific items that will be reviewed include leases, fiduciary funds, and others. The session will also provide an update on the activities of GASB's tribal working group that is providing input to the GASB on alternative reporting options for Tribal businesses.

Learning Objectives:

Recognize potential application considerations for Tribes in implementing newly issued GASB standards.
Understand the activities being discussed by GASB’s Tribal Working Group.

Small but Mighty - Internal Control Tips for Smaller Organizations

Oct 28, 2019 8:10am ‐ Oct 28, 2019 9:00am

Identification: GOV1903

Small and medium sized entities often struggle with finding the right balance of internal control when headcount is small. This session will cover easy to implement internal controls without breaking the budget.

Learning Objectives:

Identify best practices for internal controls.
Determine how to evaluate the costs and benefits of implementing internal controls.

Place Your Bets - GASB vs. FASB

Oct 28, 2019 8:10am ‐ Oct 28, 2019 9:00am

Identification: GOV1904

Attend this session whether you audit both GASB and FASB entities or your job only involves aspects of one. The key differences between GASB & FASB will be highlighted in order for you to be on top of your game when auditing these entities.

Learning Objectives:

Recognize the benefit of separate accounting and financial reporting standards.
Differentiate between key terminology.
Compare and contrast the guidance related to key areas.

Data Collection Form / Federal Audit Clearinghouse - Do Your Submissions Pass the Test?

Oct 28, 2019 8:10am ‐ Oct 28, 2019 9:00am

Identification: GOV1905

Learn how to navigate the Federal Audit Clearinghouse website and streamline the audit submission process.

Learning Objectives:

Identify significant changes to the 2019 DCF and IDES.
Recall instructions on how to ensure a smooth audit submission process.
Recall how to navigate and search the Federal Audit Clearinghouse website.

Assessing Risk in a Not-For-Profit Entity Audit

Oct 28, 2019 9:20am ‐ Oct 28, 2019 11:00am

Identification: GOV1907

In this session, the presenters will discuss our responsibility for audit and enterprise risk assessments as boards, management and auditors.

Learning Objectives:

1. Identify best practices in assessing risk
2. Address professional standards in assessing risk
3. Discuss application of tips and tools garnered from peer review observations

Don't Jeopardize Your Independence

Oct 28, 2019 9:20am ‐ Oct 28, 2019 11:00am

Identification: GOV1908

This session will provide an overview of independence requirements for audit clients.

Learning Objectives:

Recall the independence requirements under AICPA Code of Professional Conduct and GAO Yellow Book.
Apply the conceptual framework to independence by identifying and evaluating threats and applying safeguards when required.

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