Spring 2017

Provided byDepartment of Accounting and FinanceProvider Number 0002284

CPAContinuing Education

April 21................GASB and Governmental Audit Update

April 28................Accounting Update —New for 2017

May 5...................Spreadsheet Risk Analysis and Audit

May 5...................Make it Personal: Achieving Success in Your Business Relationships

May 12.................Not-for-Profit Accounting and Auditing

May 19.................Case Studies in Financial Reporting —New for 2017

May 26.................Governmental and Not-for-Profit Reporting Models — New for 2017

June 2..................Ethics: Florida Ethical Issues

June 9..................Accounting Update — New for 2017

June 9..................Make it Personal: Achieving Success in Your Business Relationships

June 16................Auditing Standards Update —New for 2017

June 23................Audit and Control Implications of New Technology

June 30................Tax Legislative Update

GASB and Governmental Audit Update*Friday, April 21, 2017This course will cover the latest GASB pronouncements through Statement 83, proposed GASB pronouncements, issues surrounding the implementation of the pension accounting standards, recent GASB proposals, and current Yellow Book and A-133 auditing issues, including the revisions to all OMB Circulars. Recent SASs relating to governmental auditing will be covered. Instructors: Gary Fane & John Duffy 8 hours CPE A&A/GOVT

Accounting Update – New for 2017Friday, April 28, 2017Coverage 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

Spreadsheet Risk Analysis and AuditFriday, May 5, 2017This course covers spreadsheet risk from the perspective of the spreadsheet designer, and of the internal audit department who may be tasked with finding errors in spreadsheets. The class will cover performing 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 a familiarity with Excel. The hands-on tasks will include examining sample spreadsheets and the types of risk they pose to the organization both in terms of business risks and spreadsheet audit techniques will be discussed and demonstrated.Instructor: Robert Slater 8 hours CPE A&A

Make it Personal: Achieving Success in Your Business RelationshipsFriday, May 5, 2017; Morning (8:00-12:00)This course is designed for accounting professionals who are engaged in, or on track to be engaged in, a lead role in client relationships and business networking and development. The course will focus on the development of personal skills and traits, along with practical tools, that will allow accounting professionals to achieve success in their business relationships.Instructor: Daniel L. Goldberger 4 hours CPE BEH

Not-for-Profit Accounting and Auditing Update*Friday, May 12, 2017This course covers the latest issues surrounding Not-for-Profit accounting including issues related to the Yellow Book Audits, the current Not-for-Profit reporting model project, current regulatory issues and their impact upon NFP accounting and the most recent FASB and SAS pronouncements related to NFPs.Instructors: Gary Fane & John Duffy 8 hours CPE A&A/GOVT

Case Studies in Financial Reporting – New for 2017Friday, May 19, 2017Real 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.Instructors: Tom Barton 8 hours CPE A&A

Governmental and Not-for-Profit Reporting Models – New for 2017 * Friday, May 26, 2017This new 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 to the reporting models and financial statements. Instructors: Gary Fane & John Duffy 8 hours CPE A&A/GOVT

Ethics: Florida Ethical Issues Friday, June 2, 2017; Morning (8:15-11:50) or Afternoon (12:30-4:15)The course will satisfy the Florida Board of Accountancy four-hour ethics requirement. The course will review Florida statutes 455 and 473 and associated rules. The course will also consider ethical issues confronting the accounting profession and will include case studies, as well as discussions concerning various ethical topics.Instructors: John Adams 4 hours CPE ETHICS

Accounting Update – New for 2017Friday, June 9, 2017Coverage 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

Make it Personal: Achieving Success in Your Business RelationshipsFriday, June 9, 2017; Morning (8:00-12:00)This course is designed for accounting professionals who are engaged in, or on track to be engaged in, a lead role in client relationships and business networking and development. The course will focus on the development of personal skills and traits, along with practical tools, that will allow accounting professionals to achieve success in their business relationships.Instructor: Daniel L. Goldberger 4 hours CPE BEH

Auditing Standards Update – New for 2017Friday, June 16, 2017Auditing 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

Audit and Control Implications of New TechnologyFriday, June 23, 2017As 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 business implement these technologies in their day-to-day operations. In this class we will cover a wide range of topics including: social media risks, tablet/laptop issues, mobile applications, radio frequency ID Tags, computer assisted audit tools, near field communications (mobile payment applications) and cloud computing/outsourcing data services. 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

Tax Legislative UpdateFriday, June 30, 2017; Morning (8:00-12:00) or Afternoon (1:00-5:00)Together, newly elected President Trump and the republican controlled Congress plan on enacting the most sweeping tax legislation in more than 30 years - since the Tax Reform Act of 1986! Learn how new laws may impact individuals, corporations, and flow-through entities. This legislative update will enable you to plan for sweeping changes in the law and implement tax savings opportunities for your clients. Depending upon the pace at which legislation in Washington advances this year, the session will either focus on the newly enacted law or the most current legislative proposals.Instructors: Jeffrey Gottlieb 4 hours CPE TB

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

Course Descriptions

JOHN A. ADAMS, CPA is 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 adjust 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.

GARY R. FANE, Ph.D., CPA, CMAis a professor emeritus of accounting and past interim dean of the Coggin College of Business at UNF. He has extensive experience in both the public and private sector. His positions have included: chair of the Department of Accounting and Finance, associate vice president of Academic Affairs and dean of Graduate Programs; senior vice president and CFO for an international manufacturing and distribution firm; and director of Budgeting and Cost Accounting for Caterpillar’s Joliet Division. In addition, Dr. Fane has published in several journals and given more than 400 seminars throughout the United States. Dr. Fane is a CPA and CMA and received his Ph.D. from the University of Florida.

DANIEL L. GOLDBERGER, CPAis a retired audit partner at Grant Thornton LLP. Throughout his 35 years in public accounting, Danny applied his relationship management skills to successfully guide clients and business leaders through a variety of critical business activities including negotiation and structure of mergers, acquisitions and divestitures, financing, leasing, and insurance transactions, accounting and finance departmental development, and planning for business succession and estate matters. Danny is currently a member of the advisory board for BBVA Compass Bank in the Mid-Atlantic region, as well as Saval Foods Corporation. He also is an accounting instructor for the Business Learning Institute under the Maryland Association of Certified Public Accountants. Danny received his Bachelor of Science in Accounting from the University of Maryland and his Master of Science in Finance from Loyola University in Maryland.

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 a 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 as well as 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.

TOTAL CPE CREDITS AVAILABLEAccounting and Auditing (A&A) . . . . . 64 hoursGovernmental (GOVT) . . . . . . . . . . . . . 24 hoursBehavioral (BEH). . . . . . . . . . . . . . . . . . 4 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, Room 2120) at the University of North Florida.

PARKING:Parking passes are required for parking on the UNF campus to attend courses in the Coggin College of Business. Your parking pass is PREPAID and will be awaiting you at the Parking Booth at the St. Johns Bluff / I-295 entrance. (Parking passes will not be available at the Kernan booth).

When entering from the Kernan entrance, turn left at the second stoplight (UNF Drive) after you enter campus. Then, make the first left, just before the next stoplight. Parking Services is the building at this turn. Stay to the right of the building as you go around to the left side drive-through. This is where you will receive your parking pass.

On the morning of the class, arrive at the St. Johns Bluff / I-295 parking booth, give the parking attendant your name, and you will be provided a daily parking pass that is valid for any general parking space on campus. We recommend that you park on the second, third or fourth floor of the parking garages.

Passes are not valid for Faculty/Staff spaces or 1st floor garage parking. Display the pass on the dashboard of your vehicle.

ACCOMMODATIONS FOR THE DISABLED:Individuals who require reasonable accom-modation 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

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 e-mail 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 & PAYMENT OPTIONS:1. New! Secure online registration & 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: _____________________________________________________________

E-mail: ___________________________________________________________________

Phone: _______________________________ Fax: _______________________________

University of North Florida alumni? Yes

University of North Florida Employee? Yes

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

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

GASB and Governmental Audit Update.......................................Apr. 21

Accounting Update — New for 2017..........................................Apr. 28

Spreadsheet Risk Analysis and Audit............................................May 5

Not-for-Profit Accounting and Auditing.....................................May 12

Case Studies in Financial Reporting — New for 2017................May 19

Governmental and Not-for-Profit Reporting Models..................May 26

Accounting Update — New for 2017...........................................Jun. 9

Auditing Standards Update — New for 2017..............................Jun. 16

Audit and Control Implications of New Technology....................Jun. 23

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

Make it Personal — Morning Session.........................................May 5

Ethics: Florida Ethical Issues – Morning Session..........................Jun. 2

Ethics: Florida Ethical Issues – Afternoon Session........................Jun. 2

Make it Personal — Morning Session.........................................Jun. 9

Tax Legislative Update – Morning Session..................................Jun. 30

Tax Legislative Update – Afternoon Session................................Jun. 30

$____________ Total Due