CPE CreditThis conference qualifies for 13 hours of Accounting & Auditing, 2 hours of Technical Business and1 hours of Behavioral CPE credit and is subject to approval by the Florida Department of Businessand Professional Regulation.

This Conference Counts for Yellow Book Credits.

2 State & Local Government Accounting Conference

Challenges are everywhere. CPAs face significant revisions to Yellow Book audit-

independence standards; accounting-rule changes; responsibility for fraud detection

and more. Perhaps you’ve also been tasked with implementing strategies to develop

and retain multi-generational talent.

Our experts have the answers and

information you need to succeed.

We’ve assembled public

accounting and legal experts, as

well as professionals from

GASB, the GAO and the Florida

Department of the Auditor

General. From single-speaker

sessions to a dynamic panel

discussion, the State and Local

Government Conference is the place to

get help unraveling your most intricate

challenges.

for Your Most IntricateExpert AnswersGovernment Accounting Challenges

Follow the FICPA on

@ficpa and use #SLGAC12 to tweet about this conference.

Thursday Aug. 167:15-8:00 a.m. Registration and Contenintal Breakfast

8:00-8:10 a.m. Introduction and Opening Remarks

8:10-9:50 a.m. GASB Update

10:05-10:55 a.m. Auditor General Update

10:55-11:45 a.m. Accounting and Auditing Implementation Challenges

11:45 a.m.-12:35 p.m. Lunch

12:35-1:25 p.m. Generation Gap

1:25-3:05 p.m. Audit and Attest Standards Update

3:20-4:10 p.m. Users of Financial Statements

4:10-5:00 p.m. Employment Law

5:00-6:00 p.m. Reception

Friday Aug. 177:30-8:00 a.m. Continental Breakfast

8:00-9:40 a.m. 2011 Yellow Book: What You Need to Know

9:55-11:35 a.m. Single Audit Update

11:35 a.m.-12:35 p.m. Lunch

12:35-2:15 p.m. Panel Discussion

2:15-3:05 p.m. Fraud Awareness, Detection, Tips and Techniques

Conference at-a-glance

www.ficpa.org/cpe 3

This conference was developed, in part, by the FICPA State and Local Government Section. Forinformation on how FICPA Sections can work for you, or to join a Section, contact the FICPA MemberService Center at (800) 342-3197 (in Florida), (850) 224-2727, or online at www.ficpa.org/sections.

Can't Attend in Person?We'll have select sessions available through live webcast! You can register to watch thetwo days or just one. For more information, please visit www.ficpa.org/cpe/webcast.

7:15-8:00 a.m.Registration and Continental Breakfast

8:00-8:10 a.m.Introduction and Opening RemarksAlan Nast, Committee ChairPartner / Carr, Riggs & Ingram, LLC /Gainesville

8:10-9:50 a.mGASB Update (2 AA)Lisa R. Parker, CPAProject Manager / Governmental AccountingStandards Board / NorwalkThis session will explain some of the projects onGASB's current technical and research agendas. Italso will include discussion of the GASBpronouncements that become effective in thecoming fiscal years.

10:05-10:55 a.mAuditor General Update (1 AA)David T. Ward, CPAAudit Supervisor / State of Florida Office of theAuditor General / TallahasseeThis session will provide an update on recentdevelopments related to the Auditor General's localgovernment audit and review responsibilities. Theupdate will include law and rule changes andresults of audit report reviews.

10:55-11:45 a.mAccounting and Auditing ImplementationChallenges (1 AA)Lynda M. Dennis, CGFM, CPA, PhDAccounting Instructor / University of Central Florida / OrlandoThis session will cover various challenges facing thepreparer and auditor of governmental financialstatements. Attendees will learn helpful tips and bestpractices to be used to revisit the reporting entity;report net position and its components; identifyassets and liabilities that now meet the definitions ofdeferred outflows and much more.

11:45 a.m -12:35 p.m.Lunch

12:35-1:25 p.m.Generation Gap (1 BE)Sindy CassidyExecutive VP – Florida & Caribbean / Right Management / MaitlandFor the first time in U.S. history, we have fourdifferent generations in the workplace.Generational differences can affect recruiting,building teams, motivating, managing and retainingtop talent. This session will provide leaders withtechniques and strategies to lead multigenerationaltalent.

1:25-3:05 p.m.Audit and Attest Standards Update (2 AA)Ahava GoldmanSenior Technical Manger, Audit & AttestStandards AICPA / New YorkLearn about the AICPA Auditing Standard Board’slatest activities, current projects, and upcomingplans, including the clarified standards andsignificant changes expected to come from them,strategic planning and the Clarity redrafting of theattestation standards.

3:20-4:10 p.m.Users of Financial Statements (1 TB)Michael Ross, CFAManaging Director / Morgan Keegan & Company, Inc. / MemphisThis session will cover the need-to-know informationfor those users of financial statements.

4:10-5:00 p.m.Employment Law (1 TB)Kay Wolf, J.D.Partner / Ford & Harrison, LLP / OrlandoUpdate on recent developments inemployment law affecting you and your clients.

5:00-6:00 p.m.Reception

4 State & Local Government Accounting Conference

Thursday Aug. 16

7:30-8:00 a.mContinental Breakfast

8:00-9:40 a.m2011 Yellow Book: What You Need to Know(2 AA)Marcia B. Buchanan, CPA, CGFMAssistant Director, Financial Management &Assurance / U.S. Government AccountabilityOffice (GAO) / WashingtonThe 2011 Yellow Book significantly revises theindependence standard by adopting a blendedconceptual and rules-based approach to thedetermination of independence. This session willexplore how this revision will impact you throughexamples and comparison of the Yellow Bookindependence standards with the AICPA rules. Wealso will highlight other changes to the 2011YellowBook for financial audits, attestation engagements,and performance audits.

9:55-11:35 a.mSingle Audit Update (2 AA)David L. Dennis, CPANational Partner of State and Local GovernmentAdvisory Services / KPMG LLP / OrlandoThis session will cover current developmentsimpacting 2012 single audits.

11:35 a.m.-12:35 p.m.Lunch

12:35-2:15 p.m.Panel Discussion (2 AA)Thomas F. Reilly, CFE, CPA (moderator)Audit Partner / Holland & Reilly, CPAs /OrlandoandWilliam Blend, CFE,CPAPrincipal / Moore Stephens Lovelace, PA /Winter Parkand Yvonne M. Clayborne, CPADirector / McGladrey & Pullen, LLP /MelbourneandJay S. Kominsky, CPA, CPMDirector of Financial Services / Pasco CountyClerk and Comptroller / Dade CityandTed J. Sauerbeck, CPA, CGFODeputy Auditor General / State of Florida Auditor General / TallahasseeA panel of CPAs in public practice, government,and the Auditor General staff will participate in apanel discussion of current topics relevant to CPAspracticing in the state and local governmentenvironment.

2:15-3:05 p.m.Fraud Awareness, Detection, Tips andTechniques (1 AA)Laura Krueger Brock, CPA/CFF, CFE, CVAManaging Director/Shareholder / Mayer Hoffman McCann, PC / ClearwaterThis session will provide an update on fraud andforensic accounting to include fraud awareness,detection, tips and techniques with examples offraud cases.

www.ficpa.org/cpe 5

Friday Aug. 17

6 State & Local Government Accounting Conference

2011-2012 SLGAC Conference CommitteeAlan G. Nast, ChairMary Ann Magers, Vice ChairRay D. BastinJeanine L. Bittinger Heather A. ChristmasYvonne M. ClayborneLillian M. ConradLynda M. DennisDavid J. GodduCynthia M. KlingerJay S. KominskyTroy Y. ManningBrian L. NemeroffNathan A. PhillipsThomas F. ReillyKaren RussellWilliam V. SpinelliLaura L. TatemJeffrey M. TuscanChristopher J. Walker

Conference SiteRosen Plaza Hotel9700 International DrOrlando, FL 32819-8114407-996-9700

AccommodationsFICPA Room Rate: $89Hotel Cutoff Deadline: Monday, July 23, 2012(Reservations made after the cutoff date will besubject to availability and current room rate.)

For reservations, please contact the RosenPlaza Hotel directly at (800) 627-8258. Besure to mention the FICPA State and LocalGovernment Accounting Conference toreceive the special group rate.

CPE Policies You May Need to KnowCPE policies may be found on our Web site atwww.ficpa.org/policies, or on the registrationconfirmation sent upon completion ofregistration.

Group Discount AvailableRegister five or more people from the sameorganization and receive special groupdiscounts! Restrictions may apply. For moreinformation, visit www.ficpa.org/policies.

Did you know…You can apply your nonmember fee from thisevent towards an FICPA membership. Visitwww.ficpa.org/policies for more details andan application.

Conference MaterialsConference materials are availableelectronically as PDFs, making themeasily available to view on yourpersonal tablet or e-reader. Downloadthe materials in advance and enjoythe convenience of going paperless.Electronic materials will be emailedseven days before the conference.

Conference info

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Internet www.ficpa.org/cpe • Fax (850) 681-2433 • Call (800) 342-3197 (in Florida), or (850) 224-2727

Mail to Continuing Professional Education, FICPA, P.O. Box 5437, Tallahassee, FL 32314-5437

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The FICPA is not responsible for checks or registrations delayed or lost in the mail.

*Save Money! Take advantage of the Early Bird Price if you register more than 10days in advance and save $55 off the regular price.

** Nonmembers of the FICPA must add an additional $125 per day of instruction tothe registration price. Save money and apply this fee to your FICPA membership fees.Visit www.ficpa.org/cpe for more details.

Nonmember fees are waived for members of FGFOA, FAC, & FACC. Please note onthe registration if this membership discount applies to your fees

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State & Local Government (SLGAC) Member Price Nonmember Price**Early Bird Price* $430 $680

Regular Price (as of 08/07/2012) $485 $735

www.ficpa.org/cpe 7

Registration

P.O. Box 5437 • Tallahassee, Florida 32314

www.ficpa.org/cpe (800) 342-3197 (within Florida) (850) 224-2727

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