About the Speakers Schedule of Events On the Agenda

ACCOUNTEMPS
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About the Speakers
Dr. Quinton Booker, CPA is BankPlus Professor and
Chairman of the Department of Accounting at Jackson State
University in Jackson, Mississippi. Dr. Booker holds a B.S. in
Accounting, Master of Professional Accountancy, and Doctor
of Business Administration with a major in Accounting from
Mississippi State University. He is also a CPA. Dr. Booker is
author (or co-author) of over 30 articles that have appeared
in a variety of journals including the Accounting Horizons,
The CPA Journal, Issues in Accounting Education, Journal of
Accountancy, and the National Public Accountant.
David W. Burke, CPA is a former senior partner with Butler &
Burke, LLP, in Winston-Salem. He retired as an active partner
in the firm in December 2007. David has been active in
NCACPA, including service on several committees, two terms
on the NCACPA Board of Directors, and as NCACPA President
in 1995-96. He served on AICPA Council for three years. David
has been a discussion leader and conference speaker for
NCACPA and other state CPA societies for more than 20 years.
He has received NCACPA’s Outstanding Discussion Leader
Award several times. He received his BS degree in business
administration from East Carolina University.
J. Carlton Collins, CPA is President of Accounting Software
Advisor, LLC. Since 1984, Carlton has worked in the accounting
software industry installing systems, consulting with
end users, lecturing to more than one hundred thousand
businesses, consulting to accounting software companies,
publishing books, articles and web sites. He is experienced
with many of the top accounting software packages such as
MAS 500, BusinessWorks, Microsoft Dynamics & eEnterprise,
Navision Attain, Navision Axapta, ACCPAC Advantage
Series, Platinum for Windows, E by Epicor, Open Systems
Traverse, MAS 90, MAS 200, Exact’s Macola ES, Peachtree
Complete Accounting, Solomon IV, SAP R/3, QuickBooks Pro,
BusinessVision 32, and more.
Dennis F. Dycus, CFE, CPA, CGFM presently serves as the
Director of the Division of Municipal Audit for the Office of
the Comptroller of the Treasury, State of Tennessee. From
the beginning of his career with a national accounting firm,
through the last 34 years of involvement with the audits
of all forms of governmental entities, he brings a wealth
of practical experience to his presentations. A graduate of
Western Kentucky University, Mr. Dycus is a frequent guest
speaker/lecturer for various college business/accounting
classes, professional associations, local, state and national
conferences and not-for-profit organizations. In 1996, the Eta
Omicron Chapter of Beta Alpha Psi presented him with the
Distinguished Alumnus Award in recognition of his support of
the WKU Accounting Department where he presently serves
as a member of the Accounting Advisory Council for the
Gordon Ford College of Business.
Mark T. Hobbs, CPA is the Managing Shareholder of The
Hobbs Group, PA. The Hobbs Group, PA provides auditing,
accounting, tax and consulting services to a diverse client
base in South Carolina. Mark is a frequent speaker on
accounting, audit, tax and financial consulting topics to both
CPA’s as well as the general public. Mark is also the President
of Hobbs Group Advisors, LLC in Columbia, South Carolina.
Mark is a 1979 graduate of Clemson University (with honors),
with a Bachelor of Science in Accounting. He is a licensed
Certified Public Accountant in South Carolina and North
Carolina. He has over approximately thirty years experience
serving privately owned, closely held businesses, financial
institutions, governmental entities, real estate, nonprofit
organizations, and litigation support consultation.
Schedule of Events
Ian Mackay is responsible for directing the Employee Benefit
Plan Audit Quality Center; monitoring Federal government
activities (other than tax and governmental accounting) and
communicating issues to AICPA members, providing technical
assistance on federal legislation; liaising with Federal
government agencies on audit and accounting matters, and
monitoring and commenting on proposed regulation. Mr.
MacKay is a graduate of the College of William and Mary and
an adjunct professor at George Washington University.
Dean Mead is Research Manager at the Governmental
Accounting Standards Board. Dean is lead methodologist for
the GASB, responsible for overseeing project managers in the
planning, design, and administration of the GASB’s research
agenda, managing external research, and interfacing with
the academic community. Dean also coordinates the GASB’s
constituent outreach and communication efforts and is staff
liaison to the Governmental Accounting Standards Advisory
Council. Dean is an adjunct professor in the governmental
accounting masters program at Rutgers Business School,
Rutgers University. Prior to joining the GASB, Dean was the
Deputy Research Director at the Citizens Budget Commission
(CBC) in New York City. At that time he was an adjunct
professor in the public finance program at the Robert
F. Wagner Graduate School of Public Service, New York
University, where he pursued his doctoral studies in public
finance, public policy, and management.
Bradley J. Newkirk, CPA is a Member of Dixon Hughes
PLLC and the Co-Managing Member of the Firm’s Triad
North Carolina offices. He also serves as the Quality Control
Director for the Firm’s Triad practice. During Brad’s 30
years of public accounting experience, he has provided
accounting and auditing services to a variety of public and
private companies, many with multi-state and international
operations, including: manufacturers, distributorships, real
estate development entities, professional service companies,
not-for-profit organizations, and construction contractors.
Brad has taught seminars throughout the United States on
accounting standards and auditing topics and fraudulent
financial reporting.
G. Robert Smith, Jr., PhD, CPA, CGFM is the Dempsey,
Vantrease & Follis Professor of Accounting in the Department
of Accounting at Middle Tennessee State University (MTSU)
in Murfreesboro. Smitty—as he is known to just about
everyone—has taught governmental and financial
accounting and reporting courses at MTSU, Auburn University,
and Texas Tech University. He frequently consults with
governments and CPA firms on governmental accounting
and reporting issues. Dr. Smith has served on several GASB
task forces and has been the AAA representative to the
Governmental Accounting Standards Advisory Council since
2006. Smitty has also served on numerous committees for
the GFOA and is the academic advisor for the Committee for
Accounting, Auditing, and Financial Reporting. Finally, Smitty
is the academic advisor of the AICPA Government Performance
and Accountability Committee which, among other duties,
promotes the CPA profession in government at the national,
state, and local levels.
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ACCOUNTEMPS
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Agenda
Course
Information
ROBERT
HALF FINANCE
ACCOUNTING
OFFICETEAM
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Thursday, December 10, 2009
®
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®
ACCOUNTING & AUDITING UPDATE
ROBERT HALF
FINANCE
& ACCOUNTING
Coures
Code: 416009
www.officeteam.com
To review newly issued accounting principles including those
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8:00 am Continental Breakfast & Registration
HALF MANAGEMENT
CPE:ROBERT
16 hours maximum
of the FinancialRESOURCES
Accounting Standards Board (FASB) and the
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Emerging Issues Task Force (EITF) of the FASB, and the Private
CPE Areas:
A&A-24 hrs, Ethics-4
ROBERT HALF
MANAGEMENT
RESOURCES
ROBERT
HALF
TECHNOLOGY
8:30 am A&A Update (A&A - 2)
Company Financial Reporting Committee (PCFRC). Additionally,
hrs, Specialized Knowledge and
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Bradley J. Newkirk, CPA
OFFICETEAM ®
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presentation and review will be made of the basic concepts of the
Applications-2
hrs
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International Financial Reporting Standards. Also, discussion and
OFFICETEAM
10:10 am BREAK
Level: Intermediate
® review will be held of the activities of the Accounting and Review
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LEGAL
ROBERT HALF ® TECHNOLOGY
Services Standards (SSARs) and the Auditing Standards Board and
10:20 am Concurrent Sessions
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the practical implementation of such standards.
(A) The Tech Savvy CPA (Specialized Knowledge & Applications - 2)ROBERT HALF ® TECHNOLOGY
NOON
1:00 pm
2:40 pm 2:50 pm
J. Carlton Collins, CPA
(B) A&A Update-In Depth Drill Down (A&A - 2)
Bradley J. Newkirk, CPA
LUNCH
Concurrent Sessions
(A) IFRS Update (A&A - 2)
Quinton Booker, PhD, CPA
(B) NC Ethics (Ethics - 2)
David Burke, CPA
BREAK
Concurrent Sessions
(A) FASB Update (A&A - 2)
Quinton Booker, PhD, CPA
(B) Resolving Ethical Issues in the Workplace (Ethics - 2)
David Burke, CPA
Location and
ROBERT HALF
Accommodations
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Francis Marion Hotel
387 King Street,
SC 29403
THECharleston,
CREATIVE
GROUPCPAs should employ them in their everyday work. The topics
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(843) 722-0600
or (877)
® 756-2121
focus on hardware devices, accessories, applications, Internet
useful technologies that CPAs can be using and explain why
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THE CREATIVE GROUP
PROTIVITI®
Room Rate: $136 (Group
rate
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PROTIVITI
availablewww.protiviti.com
until November 6, 2009)
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PROTIVITI®
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10:20 am NOON
Concurrent Sessions
1:00 pm 2:40 pm Concurrent Sessions
2:50 pm Concurrent Sessions
(A) How to Recognize and Analyze Red Flags (A&A - 2)
Dennis Dycus, CPA
(B) Employee Benefit Plans Audits (A&A - 2)
Ian Mackay, CPA
BREAK
(A) GASB Update (A&A - 2)
Dean Mead, Governmental Accounting Standards Board
(B) Things Everyone Should Know About Fraud (A&A - 2)
Dennis Dycus, CPA
LUNCH
Conference Sponsor
Exhibitors
(650) 234-6000
CCH
www.cch.com
IFRS UPDATE
Convergence of U.S. GAAP with IFRS is happening. In this session,
©2009 Robert Half International Inc. An Equal Opportunity Employer.
we will discuss Background on IFRS - Why Change from U. S.
Southeastern Insurance
GAAP; Overview of IFRS vs. U. S. GAAP; the SEC’s Roadmap for
Consultants
Change to IFRS; Constituent Responses to the Roadmap; and, IFRS
www.siconsultants.com
for Small-and Medium-Sized Entities Release (July 2009).
Camico Mutual Insurance Company
www.camico.com
Technical Standards
Committee Members
Ellen Adkins, CPA – Chairman
Fran Atkinson, CPA
Joseph Beck II, CPA
Brian Brady, CPA
Reva Brennan, MPA, CAE, IO
(A) GASB Statement Number 54 (A&A - 2)
G. Robert “Smitty” Smith, PhD, CPA, CGFM
Thomas Childers Jr., CPA
(B) Some of my Favorite Frauds and How/Why They Occurred (A&A - 2)
Dennis Dycus, CPA
Barbara Crawford, CPA
BREAK
(A) Peer Review Update (A&A - 2)
Mark T. Hobbs, CPA, The Hobbs Group, PA
(B) Common Reporting Errors in Financial Statements (A&A - 2)
G. Robert “Smitty” Smith, PhD, CPA, CGFM
4:30 pm CONCLUSION
web sites, and approaches to using technology. Specific items to
be discussed include computers, cellular phones, e-mail, social
networking, hand-held devices, Voice over IP, Windows default
settings, paying bills, thumb drives, GPS devices and much more.
A&A UPDATE-IN DEPTH DRILL DOWN: DISCUSSION OF
RECENT ACTIVITIES OF THE AUDITING STANDARDS BOARD
AND STATEMENTS ON STANDARDS FOR ACCOUNTING AND
REVIEW SERVICES
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We will review the activities of the ASB, with special focus on
A Global Leader in Professional
the standards clarity project, and the on the horizon issues. The
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2884 Sand
Hill
Road
Services
Since
1948
Menlo Park,
California 94025 AICPA’s Accounting and Review Services Committee has been
www.
rhi.com
2884 Sand Hill Road (650)
234-6000
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active in issuing new standards and proposal stage literature.
Menlo Park, California 94025
The standards and proposed changes could be significant to the
(650) 234-6000
2884
Sand Hill Road
©2009 Robert Half International Inc. An Equal Opportunity Employer.
profession, and accordingly, we will spend some time examining
Menlo Park, California 94025
the standards and exposure drafts and their practical applications.
©2009 Robert Half International Inc. An Equal Opportunity Employer.
8:00 am Continental Breakfast & Registration
Concurrent Sessions
LEGALTHE TECH SAVVY CPA
®
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THE
CREATIVE GROUP
During the session, the instructor will demonstrate some of the
ROBERT HALF LEGAL
®
Friday, December 11, 2009
8:30 am 10:10 am ®
April C. Cox
Bratton Fennell, CPA
Susan Ferguson, CPA
Christopher Matthews, CPA
Gregory McLain, CPA
Michael Putich, CPA
Dean Richardson, CPA
Charles Tegen, CPA
Paul A. Thornburg, CPA
NC ETHICS
Completely revised for 2009, through updated case studies and
discussion, this session will expose increasingly creative fraud
schemes and current ethical and professional issues facing accountants today. Discussions include basic ethical principles and
theories and recent state board actions. Note: This course fulfills
the State Board’s annual two-hour ethics CPE requirement.
FASB UPDATE
In this session, we will cover the following topics: the FASB
codification arrives, the FASB views on new financial statements
presentations (10/16/08 discussion paper), April 1, 2009 Amendment to 141R on Preacquisition Contingencies (FSP FAS 141-R-1),
new FASB guidance on discontinued operations (9/25/08
Exposure Draft), new FASB guidance on subsequent events (SFAS
No. 165 - 5/28/2009), new FASB guidance on going concern
(10/9/2008 Exposure Draft), a new FASB GAAP hierarchy (SFAS No
168, June 2009), new guidance on fair value and mark-to-market
( three new FSPs), new 2009 guidance on NFP mergers and
acquisition (SFAF No. 164 - 5/22/2009), and revenue recognition
(December 2008 preliminary views).
RESOLVING ETHICAL ISSUES IN THE WORKPLACE
Whether we’re in industry or public practice, our jobs sometimes
present us with ethical dilemmas. How do we resolve these issues? This session will examine ethical theories and decision making, with emphasis on the AICPA’s Code of Professional Conduct as
a framework. We will also discuss current independence issues,
non attest services, and the ethical issues in tax practice.
HOW TO RECOGNIZE AND ANALYZE RED FLAGS
In order for a fraud to be successful, it must look like something
else. A fraud assumes the characteristics of its surroundings. However, no matter how hard it tries, it gives off telltale indicators that
it’s a little different. The purpose of this presentation is to make
the examiner aware of those telltale indicators, how to recognize
them and what to do when one is observed
EMPLOYEE BENEFIT PLANS AUDITS
Hear the latest developments on employee benefit plan accounting
and auditing. Session will cover: DOL regulatory update including:
initial audits of 403(b) retirement plans, accounting developments/
FAS 157 fair value issues, auditing update/internal control communications, common ERISA audit deficiencies, Employee Benefit
Plan Audit Quality Center tools and resources, and the new DOL
Form 5500 EFast 2.
GASB UPDATE
This session will bring you up to date on the recent activities of the
GASB, including projects currently underway—such as the reexaminations of the pension (Statements 25 and 27) and financial
reporting entity (Statement 14) standards, municipal bankruptcy,
and service concession arrangements—and pronouncements
governments are now implementing—such as Statement 53 on
derivative instruments and Statement 54 on fund balance.
THINGS EVERYONE SHOULD KNOW ABOUT FRAUD
Regardless of who you are or where you are, there are things you
need to know about fraud. It doesn’t matter whether you’re in
the private or public sector, if you are a business or an individual,
fraud has a direct impact on you. The 2008 Report to the Nation on
Occupational Fraud and Abuse issued by the Association of Certified
Fraud Examiners, disclosed that fraud cost consumers an estimated
994 billion dollars. So, no matter where fraud occurs, it impacts
each and every one of us.
GASB STATEMENT NUMBER 54
GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, marks a major change in the way
governmental fund balances are reported and funds are used. This
session will take a detailed look at the new standard, to include
the impact on governmental fund financial statements and note
disclosures. An actual South Caroline municipal CAFR will be used
to demonstrate the new requirements.
SOME OF MY FAVORITE FRAUDS & HOW/WHY THEY OCCURRED
This session is designed to share with those attending some of the
more colorful frauds and exactly how they were carried out as well
as how they were detected. Just like the victims, attendees often
leave this session shaking their heads and saying, I just can’t believe
that somebody would do that.
PEER REVIEW UPDATE
This session will focus on the new Peer Review Standards that
went into effect on January 1, 2009. The focus will be on the
changes both in reporting on peer reviews as well as the continued
scrutiny of the Peer Review Program by the Regulators and the
National Association of State Boards of Accountancy. Participants
will be reminded of the importance of a Firm’s system of quality
control designed to meet the standards as outlined in the AICPA
Statements of Quality Control Standards. The focus will also be on
whether your Firm is ready for an upcoming peer review on the
new standards.
COMMON REPORTING ERRORS IN FINANCIAL STATEMENTS
Common Reporting Errors in Financial Statements provides an
intimate look at common errors found in CAFRs prepared by state
and local governments. Drawing upon the extensive library of errors discovered in the GFOA Certificate of Achievement for Financial
Reporting program, this seminar will examine errors found in
recent reports. Also, actual examples from South Carolina will be
used to demonstrate how financial reporting can be improved.
E-mail
r Non-Member: $435
ADDRESS SERVICE REQUESTED
570 Chris Drive
West Columbia, SC 29169
www.scacpa.org
South Carolina Association of CPAs
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CPA
South Carolina
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FIRST CLASS
US POSTAGE PAID
PERMIT NO. 1146
Columbia, SC
1:00 pm – 2:40 pm (2 hours)
rGASB Statement Number 54 (A&A)
rSome of my Favorite Frauds. and How/Why They Occurred (A&A)
2:50 pm – 4:30 pm (2 hours)
rPeer Review Update (A&A)
rCommon Reporting Errors in Financial Statements (A&A)
10:20 am – 12:00 pm (2 hours)
rGASB Update (A&A)
rThings Everyone Should Know About Fraud (A&A)
Concurrent Sessions (Choose one per session)
8:30 am – 10:10 am (2 hours)
rHow to Recognize and Analyze Red Flags (A&A)
rEmployee Benefit Plans Audits (A&A)
Friday, December 11, 2009
2:50 pm – 4:30 pm (2 hours)
rFASB Update (A&A)
rResolving Ethical Issues in the Workplace (Ethics)
1:00 pm – 2:40 pm (2 hours)
rIFRS Update (A&A)
rNC Ethics (Ethics)
Concurrent Sessions (Choose one per session)
10:20 am – Noon (2 hours)
rThe Tech Savvy CPA (Specialized
Knowledge & Applications)
rA&A Update-In Depth Drill Down (A&A)
Thursday, December 10
SESSION REGISTRATION
All registrations must be accompanied by full
payment, or government voucher before a seat
is reserved in the course.
Charleston, SC • December 10-11, 2009
CONFEREN CE
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FIRM DISCOUNT: Register 5 or more members
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discount per person.
RECIPROCAL DISCOUNT: Members of other
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A&A CONFERENCE REGISTRATION FORM
REGISTRATION is on a first-come, first-served
basis. The registration fee includes CPE, the cost
of materials, instruction, lunch, and breaks.