Fall 2017

Provided byDepartment of Accounting and FinanceProvider Number 0002284

CPAContinuing Education

Sept. 29.................

Oct. 13..................

Oct. 20..................

Oct. 27..................

Nov. 3...................

Nov. 10.................

Nov. 17.................

Dec. 1....................

Dec. 8....................

Dec. 8....................

Spreadsheet Risk Analysis and Audit – 2017

Governmental and Not-for-Profit Reporting Models – 2017

Audit and Control Implications of New Technology – 2017

GASB and Governmental Audit – 2017

Accounting Update – 2017

Not-for-Profit Accounting and Auditing – 2017

Case Studies in Financial Reporting – 2017

Auditing Standards Update – 2017

Ethics: Florida Ethical Issues – 2017

Tax Legislative Update – 2017

Course Descriptions

Spreadsheet Risk Analysis and Audit – 2017Friday, September 29, 2017Building 42, Room 2105This course covers spreadsheet risk from the perspective of the spreadsheet designer, internal auditor, or anyone who may be tasked with finding errors in spreadsheets. The class will cover performing a risk analysis on spreadsheets, methods of mitigating spreadsheet risk, and auditing techniques for spreadsheets. The course is a hands-on session and will take place in a computer lab. Participants are expected to have familiarity with Excel. The hands-on tasks will include examining sample spreadsheets and the types of risks they pose to the organization both in terms of business risks and technology risks. Common techniques for mitigating spreadsheet risks and spreadsheet audit techniques will be discussed and demonstrated. Instructor: Robert Slater 8 hours CPE A&A

Governmental and Not-for-Profit Reporting Models – 2017 *Friday, October 13, 2017Building 42, Room 2120This course will discuss the current reporting models for governmental and NFP entities. The course will also discuss illustrations of current presentations and notes. Finally, the course will review the proposed updates the reporting models and financial statements.Instructor: John Duffy 8 hours CPE A&A/GOVT

Audit and Control Implications of New Technology – 2017Friday, October 20, 2017Building 42, Room 2105As the profession moves towards a risk-based auditing framework, it is important for accountants to understand the new technologies that impact the accounting information system. As auditors, we need to be able to react as businesses implement these technologies. This class we will cover a wide range of topics including: risks posed by social media, mobile applications, cloud computing, near field communications (mobile payments), bitcoin, and blockchain technology. Each topic will be introduced with a background of the topic, the common risks involved to the business, and the audit considerations that should be addressed in response to the risks. Instructors: Robert Slater & Mark Leininger 8 hours CPE A&A

GASB and Governmental Audit Update – 2017 *Friday, October 27, 2017Building 42, Room 2120This course will cover the latest GASB Statements, proposed GASB pronouncements, issues surrounding the implementation of recent accounting standards and recent GASB proposals. Class topics include current Yellow Book and auditing requirement, the revisions to Title 2 Uniform Guidance for Federal Grants, and recent SASs relating to governmental auditing.Instructor: John Duffy 8 hours CPE A&A/GOVT

Accounting Update – 2017Friday, November 3, 2017Building 42, Room 2120Coverage of important new standards including more in-depth discussion of the new high impact leases standard. The clock is ticking for lease accounting.Instructor: Tom Barton 8 hours CPE A&A

Not-for-Profit Accounting and Auditing Update – 2017 *Friday, November 10, 2017Building 42, Room 2120This course covers the latest issues surrounding not-for-profit accounting, including issues related to the audits Yellow Book, the current not-for-profit reporting model project, current regulatory issues and their impact upon not-for-profit accounting and the most recent FASB and SAS pronouncements related to the NFPs.Instructor: John Duffy 8 hours CPE A&A/GOVT

Case Studies in Financial Reporting – 2017Friday, November 17, 2017Building 42, Room 2120Real World GAAP. The latest FASB standards are difficult to implement. These cases lay out the problems and solutions step by step, while considering the many gray areas seen in practice. Financial instruments are a particular focus.Instructor: Tom Barton 8 hours CPE A&A

Auditing Standards Update – 2017Friday, December 1, 2017Building 42, Room 2120Auditing brought to life. This course uses the audit risk model to explore current auditing standards and apply these to the real-world situations. Particular emphasis will be placed on the new risk assessment suite of standards. An extensive case drawn from practice will provide a vehicle for discussion. Auditing of financial instruments receives special coverage. Instructor: Tom Barton 8 hours CPE A&A

Ethics: Florida Ethical IssuesFriday, December 8, 2017 – morning (8:15-noon) and afternoon (12:30-4:15)Building 53, Room 1420The course will meet the Florida Board of Accountancy ethics requirement. The course will review Florida statutes 455, 473 and selected administrative guidelines. The course will also consider various ethical topics affecting the accounting profession. The class will consider various case studies regarding application of ethical guidelines for the profession. The class will also look at guidelines established by the profession to deal with ethical issues. The class will include a discussion of the code of conduct and the accountant’s ethical responsibility to the profession.Instructor: John Adams 4 hours CPE ETHICS

Tax Legislative UpdateFriday, December 8, 2017 – morning (8:15-noon)Building 53, Room 1430President Trump and the Republican controlled Congress hope to enact the most sweeping tax legislation in more than 30 years - since the Tax Reform Act of 1986! Learn how the new law will impact individuals, corporations and flow-through entities. This legislative update will enable you to plan for sweeping changes in the law and to implement tax savings opportunities for your clients. Depending upon the pace at which legislation in Washington advances during the balance of this year, the session will either focus on the newly enacted law or the most current legislative proposals.Instructor: Jeffrey Gottlieb 4 hours CPE TB

* Course attendees can receive all 24 hours or A&A/GOVT in this fall series of CPE classes.

TOTAL CPE CREDITS AVAILABLEAccounting and Auditing (A&A) . . . . . 64 hoursGovernmental (GOVT) . . . . . . . . . . . . . 24 hoursEthics (ETHICS) . . . . . . . . . . . . . . . . . . . . 4 hoursTechnical Business (TB) . . . . . . . . . . . . . 4 hours

CLASS HOURS:Classes take place from 8:30 a.m. to 4:30 p.m. (unless otherwise stated under individual course descriptions). Please arrive 15 minutes before the program is scheduled to begin.

CLASS LOCATION:Classes take place in the Coggin College of Business (Building 42, unless otherwise noted) at theUniversity of North Florida.

PARKING:Parking permits are required for parking on the UNF campus to attend courses in the Coggin College of Business. Your parking permit is PREPAID. UNF uses a virtual parking permit which utilizes your vehicle license plate as the verification. You will receive a confirmation of the receipt of your registration, which will include a parking permit code that you will need the day of your class. Therefore, when you arrive on campus the day of your class you will proceed directly to the Arena Parking Garage (#38). It is suggested that you take a picture of your license plate for reference.

• When entering from I-295/St. John’s Bluff Rd, you will proceed straight at the stop light and follow UNF Drive around to the Arena Parking Garage (#38), this will be on your right hand side.

• When entering from Kernan Blvd, turn right at the 1st stop light onto Alumni Drive. Proceed to next stop light and turn right onto UNF Drive until you get to the Arena Parking Garage (#38), this will be on your left hand side.

You may park your vehicle on the 2nd, 3rd, or 4th floor in the grey or blue spaces. Passes are NOT valid for Faculty/Staff (orange) spaces.

On the morning of class, arrive at the parking garage and park your vehicle “nose in” so your license plate is visible to the license plate recognition cameras. You will then need to go to a “Pay by plate” kiosk. At this time you will need your license plate number as well as the parking permit code that was emailed with your confirmation. The kiosk will guide you through the process. When you are finished it will print a receipt that you may keep – there is no need to display anything in your vehicle. You may proceed to the Coggin College of Business, Building 42. If you do not visit the kiosk, you will receive a parking citation.

ACCOMMODATIONS FOR THE DISABLED:Individuals who require reasonable accommodation in order to participate must notify us at (904) 620-2590 at least five working days prior to the event.

CONTACT USwww.unf.edu/coggin/cpecoggin.cpe@unf.edu(904) 620-2590 (904) 620-2594 fax

Instructors Course Information

JOHN A. ADAMS, CPA was a tax partner with Adams and Harper, P.A., Orange Park, Florida. Mr. Adams retired from the firm in 2016. Prior to working with Adams and Harper, Mr. Adams was employed in various positions with the Internal Revenue Service. Mr. Adams has served as an adjunct instructor in taxation at the collegiate level and has taught continuing education classes throughout his career. He received his B.B.A. degree, with honors, from the University of Georgia and his M.B.A. degree from the University of North Florida.

THOMAS L. BARTON, PH.D., CPA is the Kathryn and Richard Kip Professor of Accounting at UNF. He holds a Bachelor of Science degree from the University of Virginia, and a Master of Arts and Ph.D. from the University of Florida. In addition to several UNF teaching awards, Dr. Barton is the recipient of a university-wide research excellence award. He has published extensively in a number of journals including CPA Journal, Abacus, Advances in Accounting, Decision Sciences, Strategic Finance, Financial Executive and Barron’s. Dr. Barton is the co-author of a major research study on enterprise risk management (ERM) for the IMA and ACCA, published in 2014.

JEFFREY S. GOTTLIEB, CPAis on the faculty at the University of North Florida. He received his Bachelor of Science degree in Economics from Cornell University, a Master of Science degree in Accounting from The State University of New York at Albany and a Master of Science Degree in Taxation from American University. Prior to joining the University of North Florida, Jeff spent 35 years in public accounting and industry. During this time, Jeff served as Director with Coopers and Lybrand and as the Chief Tax Officer for Security Capital Group, The St. Joe Company and Winn-Dixie Stores. Currently, Jeff teaches undergraduate courses in individual, corporate and partnership taxation.

MARK A. LEININGER, CPA is on the faculty at the University of North Florida. He received his M.B.A. degree from the University of North Florida and his B.S. degree from Carson-Newman College. Prior to joining the University of North Florida’s faculty, Mark served seven years as the Principal Accounting Officer, Vice President and Controller of Florida East Coast Industries, Inc. Additionally, Mark served four years with CSX Transportation, Inc. as an Assistant Controller and 12 years with the international accounting firm Ernst & Young. Mark, as a Senior Manager with Ernst & Young, served such notable clients as CSX, the PGA Tour and the ATP Tour.

ROBERT D. SLATER, PH.D., CPAis an assistant professor of accounting at the University of North Florida. He received his Bachelor of Science, Master of Accountancy, and Ph.D. in business from the University of South Florida. Robert was a financial manager for a regional firm based in Tampa, Florida. His area of research and teaching specializes in accounting information systems. He has published in the Journal of Accountancy and presented his research at several national conferences.

JOHN P. DUFFY, MAcc, CPAis retired from the State of Florida, Office of the Auditor General. He was the audit supervisor for the Jacksonville office and currently is a financial analyst with local government. He received his Bachelor of Science in Business Administration from the University of Florida and Master of Accountancy from the University of North Florida. During 39 years as a state auditor, his work experience included audits of local governmental units, district school boards, state colleges and universities, various state agencies, and the State of Florida Federal Single Audit.

REGISTRATION INFORMATION:Course size is limited, so register now. We must receive your completed registration form and payment to reserve your seat. If course enrollment is low, we may cancel, postpone or combine courses. If you are unable to attend, we will honor a written request to apply your registration fee toward a future program if it is received a minimum of three working days prior to the program for which you have registered. You may fax or email your written request. As a second option, you may send a substitute.

COURSE FEES: $195.......regular price* $180.......reduced price for UNF alumni* $180.......reduced price for registering seven or more attendees at the same time with one method of payment* $150.......reduced price for registering 20 or more attendees at the same time with one method of payment $100.......price for half-day course

REGISTRATION AND PAYMENT OPTIONS:1. New! Secure online registration and payment at www.unf.edu/coggin/cpe

• Credit card• Electronic check

2. Mail registration form to:

University of North Florida Coggin College of Business Dean’s Office - CPE 1 UNF Drive - Bldg. 42 Jacksonville, FL 32224-7699

• Check• Company purchase order

Payment is due at the time of registration.

TAX DEDUCTION:A tax deduction may be claimed for all expenses of Continuing Education (including the registration fees, travel, meals and lodging) undertaken to maintain and improve professional skills. (Tres. Reg. 1-162-5 Coughlin vs. Commissioner,203F2d306.)

For more information or questions, please call (904) 620-2590.

CPA Continuing Education RegistrationPayment required in advance.

Name: ____________________________________________________________________

Company: _________________________________________________________________

Address: __________________________________________________________________

City, State, Zip: _____________________________________________________________

Email: ___________________________________________________________________

Phone: ___________________________________________________________________

University of North Florida alumni? Yes

University of North Florida employee? Yes

$195 $180 * 8 hour Course Registration — Fall 2017REGULAR REDUCED (Check all that apply)

$100 4 hour Course Registration — Fall 2017 HALFDAY (Check all that apply)

$____________ Total Due

University of North FloridaCoggin College of BusinessDean’s Office - CPE1 UNF Drive - Bldg. 42Jacksonville, FL 32224-7699

NONPROFIT ORGU.S. POSTAGE PAID

PERMIT 3558JACKSONVILLE, FL

Spreadsheet Risk Analysis and Audit – 2017................................

Governmental and Not-for-Profit Reporting Models – 2017........

Audit and Control Implications of New Technology – 2017..........

GASB and Governmental Audit – 2017.........................................

Accounting Update – 2017...........................................................

Not-for-Profit Accounting and Auditing – 2017............................

Case Studies in Financial Reporting – 2017..................................

Auditing Standards Update – 2017...............................................

Ethics: Florida Ethical Issues (morning | 8:15 - noon) – 2017...........

Ethics: Florida Ethical Issues (afternoon | 12:30 - 4:15) – 2017........

Tax Legislative Update (morning | 8:15 - noon) – 2017....................

Sept. 29

Oct. 13

Oct. 20

Oct. 27

Nov. 3

Nov. 10

Nov. 17

Dec. 1

Dec. 8

Dec. 8

Dec. 8