COMMON INTEREST REALTY ASSOCIATIONS CONFERENCESEPTEMBER 21, 2015HYATT REGENCY EMBARCADEROWEBCASTSe

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Overview:Back by popular demand, attend the 2015 Common Interest Realty Associations Conference for updates on important accounting, auditing, tax and legal requirements affecting housing cooperatives and townhome, condominium and homeowner associations. This event will help CPAs and attorneys better serve their common interest realty association clients. Whether you are a professional working in association management, CPA or attorney you will benefit from the expert speakers and vital information shared at this conference.

Designed for: CPAs, attorneys, association managers and other professionals interested in homeowner association management, taxation and auditing.

Credit Information: CPE 8 hours AA 4.5 hours FR 2 hoursMCLE 3 hours NT* 1 hour

*NT = Non-technical

CONFERENCE OVERVIEW

Welcome

Industry Update

Airing Your Dirty Laundry: Fraud and the Lack of Internal Controls

BREAK

Airing Your Dirty Laundry: Fraud and the Lack of Internal Controls (cont’d)

Professional Standards Update Related to CIRAs

LUNCH (Plated lunch provided)

Budgeting/Reserve Study Topics

BREAK

Tax Topics

Growing and Keeping Your CIRA Practice

Adjourn

AGENDA AT-A-GLANCE8:30

10:25

12:15

1:15

10:35

2:30

2:40

4:30

8:35

9:35

11:25

3:40

CONFERENCE PLANNING COMMITTEE

Michael J. Gartzke, CPA Conference Co-ChairMichael J. Gartzke, CPA

Joelyn K. Carr-Fingerle, CPA Conference Co-ChairYoung, Craig + Co., LLP, CPAs

Fernanda M. Amaral, CPA Young, Craig + Co., LLP, CPAs

William S. Erlanger, CPA Levy, Erlanger & Company, CPAs

Gayle G. Gould, CPA Gayle G. Gould, CPA

Roy M. Helsing, PRA, RS, CCAM The Helsing Group, Inc.

Geri Kennedy Focus Business Bank

Marcello Lara, CPA Marcello Lara, CPA & Consultant

David H. Levy, CPA, MBA Levy, Erlanger & Company, CPAs

Gary A. Vogel, CPA Gary A. Vogel, CPA

COMMON INTEREST REALTY ASSOCIATIONS CONFERENCESEPTEMBER 21, 2015 | San Francisco | Webcast Hyatt Regency San Francisco, 5 Embarcadero Center, San Francisco, CA 94111

8:30

8:35

9:35

2:35

4:30

SESSION DETAILSWelcome

Joelyn K. Carr-Fingerle, CPAConference Co-ChairYoung, Craig + Co., LLP, CPAs

Michael J. Gartzke, CPAConference Co-ChairMichael J. Gartzke, CPA

Industry Update• Legislative update• Trends• Drought effect• A/R collections• Davis Stirling Act

Bruce R. Inman, Esq.Inman Law Group, LLP

Deon R. Stein, Esq.Law Offices of Deon R. Stein

Airing Your Dirty Laundry: Fraud and the Lack of Internal Controls • Current cases• Types of fraud• Cyber theft• Signature cards• Insurance• Increase in disbursement applications

(facsimile signatures/online bill paying)• SSAE16 (Relying on outside service center controls)

Moderator

Joelyn K. Carr-Fingerle, CPAYoung, Craig + Co., LLP, CPAs

Panelists

Adrian J. Adams, Esq. Adams Kessler PLC

Fernanda M. Amaral, CPAYoung, Craig + Co., LLP, CPAs

Timothy Cline, CIRMS, CAITimothy Cline Insurance Agency, Inc.

Geri KennedyFocus Business Bank

BREAK

Airing Your Dirty Laundry: Fraud and the Lack of Internal Controls (cont’d)

Professional Standards Update Related to CIRAs• SSARS 21: new requirements• FASB the new revenue recognition standards particularly

related to multi-year special assessments

Gayle L. Cagianut, CPACagianut & Company

LUNCH (Plated lunch provided)

Budgeting/Reserve Study Topics• Historical trends of association reserves and costs• Managing risk and the philosophy of funding • CA budget civil code disclosures

(operating, reserve and others)• Financial statement disclosures• Conflict between operating and reserves/expenses• Civil Code 4775

(maintenance of exclusive use common areas)

Michael J. Gartzke, CPAMichael J. Gartzke, CPA

Roy M. Helsing, PRA, RS, CCAMThe Helsing Group, Inc.

David H. Levy, CPA, MBALevy, Erlanger & Company, CPAs

BREAK

Tax Topics• Commercial associations• Mixed use associations• eFile waiver (CA)• 1120 or 1120 H• IRS and FTB audits• E-filing issues for HOAs• Revocation of exempt status• Suspended corporations

William S. Erlanger, CPALevy, Erlanger & Company, CPAs

Michael J. Gartzke, CPAMichael J. Gartzke, CPA

Growing and Keeping Your CIRA Practice• Becoming a helpful advisor to your clients• Establishing and maintaining key relationships• Succession planning• Accountant’s liability insurance

Joelyn K. Carr-Fingerle, CPAYoung, Craig + Co., LLP, CPAs

Marcello Lara, CPAMarcello Lara, CPA & Consultant

ADJOURN

11:25

12:15

3:40

10:25

2:30

1:15

10:35

REGISTRATION INFORMATION

VIEW AGENDA ONLINE CALCPA.ORG/CIRA

Register Onlinecalcpa.org/CIRA

Conference RegistrationSept. 21, 20155151141A | San Francisco 5151141B | Webcast Member $325 | Nonmember $425

Want to pay using a CPE discount program?CalCPA Education Foundation member discount programs offer great value and can be used for conferences, courses, staff training, and CPE Weeks, now including exclusive Luxury CPE destinations. calcpa.org/discounts

ContactCalCPA Education FoundationP.O. Box 45066San Francisco, CA 94145-0066

(800) 922-5272(888) 868-8558 Faxcalcpa.org

Materials for this conference are provided in PDF format. Three business days before

the conference, they will be accessible via calcpa.org/myevents.

Registration PolicyAll registrations are taken on a first-come, first served basis. The CalCPA Education Foundation reserves the right to refuse admission to any individual whose behavior it deems inappropriate.

Cancellation PolicyIf you need to cancel your registration, you must cancel four business days prior to the event to receive a full refund. After that time a refund will be given less a $125 cancellation fee. No refunds will be given for no-shows.

VPE no-shows will have the number of registered CPE hours deducted from their VPE credit.

Coupon no-shows will forfeit the coupon used to register. For registration policies please go to calcpa.org/policies.

Note: Topics and speakers are subject to change. For up-to-date information, please go to calcpa.org

CalCPA Education Foundation is registered with the National Association of State Boards of Accountancy (NASBA),

as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417 or learningmarket.org.

VPE 80VPEVPE 80 80 80 80 VPE 40 VPE 24

VIEW UPCOMING CONFERENCESCPE WEEKS

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