Governmental and Not-for-Profit Training Program 2018

Oct 14, 2018 ‐ Oct 17, 2018

“Training” happens at all levels.
Don’t be fooled by the program name. No matter your experience level in governmental and not-for-profit accounting, you’ll benefit from our intensive learning event.

Nothing beats hands-on practice.
Revenue recognition, uniform guidance and leases form the core of the agenda. You’ll take part in practical, real-world examples of new FASB and GASB standards, and work out challenges in real time with engaging experts.

For seasoned pros and those who are new-to-the-field
Bring your implementation questions and prepare for the next stage of progress in governmental and not-for-profit accounting. This program is your connection to insights from subject matter experts and standard setters.

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association’s website, educational materials, products, and services. The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association’s Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests, please contact and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately. 

Packages Display Packages

This includes sessions from the conference: Governmental and Not-for-Profit Training Program 2018

Sessions Included:

Independence Considerations for a SLG: Present and Future (Oct 15, 2018 09:10 AM)

Fundraising in the Digital World - Keeping Current and Compliant (Oct 15, 2018 09:10 AM)

GASB vs. FASB - Overview of Similarities & Differences (Oct 15, 2018 09:10 AM)

Single Audit Update (Oct 15, 2018 09:10 AM)

ASU 2016-14 Implementation & Area-Specific Challenges (Repeated in session GOV1839) (Oct 15, 2018 10:20 AM)

Revenue Recognition Impact to NFPs (Oct 15, 2018 10:20 AM)

Auditing Cybersecurity Threats (Oct 15, 2018 01:00 PM)

Procurement: Keeping up with the Evolution of the Rules & Guidelines (Oct 15, 2018 01:00 PM)

Accounting and Auditing for Estimates (Oct 15, 2018 03:00 PM)

Evaluating & Reporting Findings in a Single Audit (Oct 15, 2018 03:00 PM)

HUD Audits: Compliance and Financial Statement Reporting Issues (Oct 15, 2018 04:50 PM)

2018 Revision of Government Auditing Standards (Oct 15, 2018 04:50 PM)

Tips for Conducting an Efficient Single Audit (Repeated in session GOV1825) (Oct 15, 2018 04:50 PM)

Tips & Tricks for Reviewing your Form 990 Before Filing (Oct 16, 2018 07:10 AM)

Independence for All - Revisited (Oct 16, 2018 07:10 AM)

Tips for Conducting an Efficient Single Audit (Repeat of session GOV1821) (Oct 16, 2018 07:10 AM)

Leases - Application and Implementation of the Single Model (Repeated in session GOV1854) (Oct 16, 2018 08:20 AM)

Auditing Indirect Costs (More than just Recomputing) (Oct 16, 2018 08:20 AM)

Internal Controls Over Compliance - Theory (Oct 16, 2018 08:20 AM)

IRS/State AG Audit Survival Stories (Oct 16, 2018 10:20 AM)

Are You Clear on Applying & Auditing Fair Value? (Oct 16, 2018 10:20 AM)

Internal Control Over Compliance - Hands On (Oct 16, 2018 10:20 AM)

Form 990 - Exploring the Complexities of Executive Compensation Post TCJA (Oct 16, 2018 01:00 PM)

Sampling: How Many Do I Test? (Oct 16, 2018 01:00 PM)

Using Valuation Reports - What to Look for and Consider (Oct 16, 2018 03:00 PM)

ASU 2016-14 Implementation & Area-Specific Challenges (Repeat of session GOV1807) (Oct 16, 2018 03:00 PM)

Auditing & Attestation Update (Oct 16, 2018 03:00 PM)

Sampling Case Studies: How Do I Apply the Facts, Decisions and Judgments? (Oct 16, 2018 03:00 PM)

Fraud Exposed: What Happens Now! (Oct 16, 2018 04:50 PM)

How to Use the Federal Audit Clearinghouse (Oct 16, 2018 04:50 PM)

Do You Feel Lucky? Gambling with your Exempt Status (Oct 17, 2018 07:30 AM)

Tribal Accounting & Auditing Issues (Oct 17, 2018 07:30 AM)

School Districts (Oct 17, 2018 07:30 AM)

Business Type Activities (BTAs) (Oct 17, 2018 07:30 AM)

Is this a Fiduciary Activity? Of course, IT DEPENDS (Oct 17, 2018 08:30 AM)

UBIT: Life After Tax Reform (Oct 17, 2018 08:30 AM)

Endowments - Past, Present & Future (Oct 17, 2018 08:30 AM)

Complex Single Audit Issues (Oct 17, 2018 08:30 AM)

Leases - Application and Implementation of the Single Model (Repeat of session GOV1826) (Oct 17, 2018 10:30 AM)

Risk Management and Governance Best Practices (Oct 17, 2018 10:30 AM)

Common Errors in Not-For-Profit Financial Statements (Oct 17, 2018 10:30 AM)

Single Audit Speed Round (Oct 17, 2018 10:30 AM)

Standard: $459.00


The Form 990 Under the Microscope

Oct 14, 2018 1:00pm ‐ Oct 14, 2018 5:00pm

Identification: GOV18101

This workshop is not available as part of the Online or Flex Pass registration options. This workshop covers an in-depth analysis of the Form 990 by two noted experts. Due to the interactive nature of this workshop, bring your specific Form 990 questions to get answers. Attendees should bring an actual Form 990 with them to the session. And really, come prepared with questions!

Learning objectives:

1. Identify Form 990 hot button issues from an IRS perspective.
2. Apply Form 990 theory and rules to prepare a Form 990 with a minimum of 'red flags'.
3. Receive input regarding the Form 990 for your particular organization.

Standard: $79.00

Single Audit: A to Z iconSingle Audit: A to Z

Preview Available

Single Audit: A to Z

Oct 14, 2018 1:00pm ‐ Oct 14, 2018 5:00pm

Identification: GOV18102

This workshop is not available as part of the Online or Flex Pass registration options. If you've never done a single audit or have limited experience, get the most out of the main conference single audit track by attending this workshop. 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 and program selection to program testing and reporting.

Learning objectives:

1. Identify theory and actionable take-aways to plan single audits.
2. Select federal programs to test.
3. Recall a testing strategy report on audit results.

Standard: $79.00

Independence Considerations for a SLG: Present and Future

Oct 15, 2018 9:10am ‐ Oct 15, 2018 10:00am

Identification: GOV1802

Update on changes to independence standards including Yellow Book and SLG affiliates. Emphasize practical aspects of independence requirements for practitioners. 

Learning Objectives: 

  • Recognize new changes to AICPA and GAGAS independence standards.
  • Apply independence evaluations when performing audits. 
  • Identify threats and apply safeguards when evaluating independence.

Standard: $49.00

Fundraising in the Digital World - Keeping Current and Compliant

Oct 15, 2018 9:10am ‐ Oct 15, 2018 10:00am

Identification: GOV1803

Nonprofits are turning to the internet and virtual relationships as fundraising channels to develop new sources of revenue. Funding opportunities include using established online fundraising sites, allowing organizational friends to leverage social media sites to fundraise on behalf of the organization, entering into commercial co-venture arrangements, and specific cause related marketing activities. These special fundraising vehicles and activities come with unique risks and rewards.

After this session, you will be able to:

  • Recall different fundraising options, and discuss why advanced fundraising techniques may have advantages over traditional methods
  • Indicate potential risks and rewards after a discussion of select nonprofits’ experiences with online fundraising
  • Recall internal control considerations for implementation when utilizing online tools
  • Identify additional federal and state tax reporting requirements which may be triggered depending upon the activity and medium utilized.

  • Candice Meth, CPA, MBA, Partner, EisnerAmper LLP
  • Jane M. Searing, CPA, Managing Director, Deloitte Tax LLP, Global Center for Excellence in Philanthropy
Standard: $49.00

GASB vs. FASB - Overview of Similarities & Differences

Oct 15, 2018 9:10am ‐ Oct 15, 2018 10:00am

Identification: GOV1804

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.

Tags: Intersection
Standard: $49.00

Single Audit Update iconSingle Audit Update

Preview Available

Single Audit Update

Oct 15, 2018 9:10am ‐ Oct 15, 2018 10:00am

Identification: GOV1805

This session will provide participants with the latest news and information on performing single audits including: the OMB Compliance Supplement, Uniform Guidance developments, quality update, and other Governmental Audit Quality Center activities.

Learning Objectives:

  1. Recall new developments in performing single audits.
  2. Identify audit areas that have quality issues.

Tags: Single Audit
Standard: $49.00

ASU 2016-14 Implementation & Area-Specific Challenges (Repeated in session GOV1839)

Oct 15, 2018 10:20am ‐ Oct 15, 2018 12:00pm

Identification: GOV1807

Preparers, do you have a detailed plan to implement the new not-for-profit financial reporting standards? And auditors, are you and your not-for-profit clients ready? Industry experts will walk through the conversion of a not-for-profit’s financial statements and notes to ensure an efficient and effective implementation of FASB ASU 2016-14. You will learn how to overcome the most difficult challenges stemming from this new standard, through sample policies, examples of various board-designation actions, tips on liquidity management, and some expense allocation methodologies that will help not-for-profits satisfy the new requirements. The presentation will include a detailed implementation tool you can use either in your own entity or to assist your clients.

Learning Objectives:

  • Identify the most significant and complex challenges in adopting FASB’s new financial statement standard.
  • Determine policies, procedures, and systems that should be in place as a result of the standard. 
  • Identify implementation techniques that could assist in converting a not-for-profit’s financial statements and footnotes to the new standard.

Standard: $49.00

Revenue Recognition Impact to NFPs

Oct 15, 2018 10:20am ‐ Oct 15, 2018 12:00pm

Identification: GOV1808

The new revenue recognition standard could potentially have a significant impact on not-for-profits. This session will provide background on the new standard and how it will impact exempt organizations. Speakers will use real-life examples to make the standard tangible.

Learning Objectives:

  1. Analyze the nonprofit-specific impact of the newly issued revenue recognition standard, including the updated changes relating to grants and contracts. 
  2. Determine implementation issues applicable to exempt organizations.
  3. Determine how to implement the standard.

Standard: $49.00

Auditing Cybersecurity Threats iconAuditing Cybersecurity Threats

Preview Available

Auditing Cybersecurity Threats

Oct 15, 2018 1:00pm ‐ Oct 15, 2018 2:40pm

Identification: GOV1812

As cybersecurity threats continue to multiply, it is paramount that auditors expand their understanding and expertise in the area of cybersecurity. Auditors at every level must be able to do some level of work pertaining to cybersecurity and IT controls. This session will provide training for procedures commonly found in updated IT controls checklists. Topics will include general controls and application controls, highlighting the related risks and controls that should be present to mitigate risks.

Learning Objectives:

  1. Select general and application controls that should be present in organizations undergoing financial statement audits. 
  2. Analyze how the general and application controls mitigate cybersecurity risks.
  3. Apply session take-aways to interviews performed in determining the existence and operation of key controls.

  • Lisa D. Traina, CPA, CGMA, CITP, Partner, Traina & Associates, a CapinCrouse company
Tags: Intersection
Standard: $49.00

Procurement: Keeping up with the Evolution of the Rules & Guidelines

Oct 15, 2018 1:00pm ‐ Oct 15, 2018 2:40pm

Identification: GOV1813

The Uniform Guidance procurement rules and guidelines are voluminous and have many challenging areas. This session will go over the current procurement rules and guidelines as well as updates to several of the procurement method thresholds. We will use real-life scenarios to show implementation of the standards, including challenges and advice for navigating the implementation. We will discuss OMB’s suggested approach to testing procurement under the Uniform Guidance and what audit teams need to know to prepare themselves to audit the Uniform Guidance procurement standards.

Learning Objectives:

  1. Identify the Uniform Guidance procurement standards and up-to-date changes to the procurement thresholds.
  2. Recall OMB's suggested approach to auditing the new Uniform Guidance Procurement.

  • Tasha N. Repp, CPA, Partner / Tribal & Gaming National Practice Leader, Moss Adams LLP
  • Troy Rector, CPA, CGMA, Shareholder, Clark Nuber P.S.
Tags: Single Audit
Standard: $49.00