Image: 2014 MEGA CPE Conference

Prepare for Mega Learning

Wednesday, June 10, 2015

 

Early Bird Session: Advanced QuickBooks (1 TB)
7:00am-7:50am
Mario R. Nowogrodzki, CITP,CPA
Mendelson Consulting, Inc.
Pembroke Pines Breakout 44:

Get the most out of QuickBooks as an accounting professional -- learn the tools and tricks to optimize the way you work with clients that use QuickBooks.
Introduction & Opening Remarks


Introduction & Opening Remarks
8:00am-8:15am

Wednesday Concurrent Breakouts (select one)

 

8:15am-9:05am

Breakout 1: State of the States: Trends in State Tax Policy (1 TB)(CLE*)(CFP)
Harley T. Duncan
Managing Director / KPMG LLP
Washington, DC

This session will provide an overview of the fiscal condition of the states and discuss recent and emerging trends in state tax law and policy. It will focus on business income and sales and use tax law changes.


Breakout 2: DOL Update (1 TB)
Marcus Aron
Senior Auditor / US Department of Labor, EBSA
Washington, DC

During this session we will: review current regulatory developments at the Department of Labor; learn about the Department’s findings from their year-long audit quality study – how does your work fare?; discover which pitfalls most often plague benefit plan audits and result in rejection of Form 5500 filings; discuss the Department’s latest reporting compliance initiatives


Breakout 3 Behind the Headlines: Looking Forward at the Post-Recession Economy(1 TB)(CLE*)
William "Bill" Pittenger, MAI
Author | Economist  / Bill Pittenger Real Estate Economics, LLC
St. Cloud

After a long, painful recession and financial crisis, the economy is once again growing. Today we look behind the headlines and consider whether current growth is sustainable and to identify potential risks.  We conclude with a short term economic forecast.

Wednesday Concurrent Breakouts (select one)

 

9:10am-10:00am

Breakout 4: Multi-State Tax Update-Part 1 (1 TB)(CLE*)(CFP)
Jordan M. Goodman Esq., CPA
Partner / Horwood Marcus & Berk
Chicago
and
Marilyn A. Wethekam, Esq.
Partner / Horwood Marcus & Berk
Chicago

This presentation will cover the recent happenings in state and local tax. We will look at the latest (and maybe not so greatest) issues in nexus, business and non-business income and apportionment issues. We will discuss current litigation on a national basis with updates in the area of nexus, unitary filings, treatment of partnerships and LLCs, business purpose and economic substance, business income, apportionment issues and base and exemption issues for sales tax. We will also look at some more obscure areas in SALT like Qui Tam cases and Unclaimed Property. And of course, we will address any other topics that you wish to discuss.


Breakout 5: IRS Update (1TB)
Loretta G. Dollar
EP Manager, Gulf Coast Area / Internal Revenue
Dallas, TX


Breakout 6: FASB Update – Private Company (1 AA)
Michael Cheng, CPA
Project Manager - Private Company Council Coordinator / Financial Accounting Standards Board
Norwalk, CT

In this session, a FASB representative will provide an update on key ongoing projects of the FASB. In addition, the update will focus on private company standards setting and recent activities of the Private Company Council.

Wednesday Concurrent Breakouts (select one)

 

10:15am-11:05am

Breakout 7: Multi State Tax Update- Part 2 (1 TB) (CLE*)(CFP)
Jordan M. Goodman Esq., CPA
Partner / Horwood Marcus & Berk
Chicago
and
Marilyn A. Wethekam, Esq.
Partner / Horwood Marcus & Berk
Chicago

This presentation will cover the recent happenings in state and local tax. We will look at the latest (and maybe not so greatest) issues in nexus, business and non-business income and apportionment issues. We will discuss current litigation on a national basis with updates in the area of nexus, unitary filings, treatment of partnerships and LLCs, business purpose and economic substance, business income, apportionment issues and base and exemption issues for sales tax. We will also look at some more obscure areas in SALT like Qui Tam cases and Unclaimed Property. And of course, we will address any other topics that you wish to discuss.


Breakout 8: Employee Benefit Plan Update - What is Going On, What is New, What is Hot with Employee Benefit Plans
Marilee P. Lau, CPA
Retired Partner / KPMG LLP
Kentfield, CA

This session will cover an update for accounting and auditing for employee benefit plans, what changes have been made to Employee Benefit Plan Audit Guide for 2015 and the issues included in the current  EBP Risk Alert.  Additional topics will include the new ESOP chapter as well as the on going discussions with the FASB on improving and simplifying employee benefit plan reporting.


Breakout 9: Customs and Foreign Trade - Understanding the Risks and Refunds Associated with International Trade (1 TB)
Pete Mento
Principal / Ryan LLC
Burlington, MA

America is the world's single largest economy and, by far, the world's largest consumer of imported goods.  Even though US imports are subject to numerous free trade agreements, many are still subject to these import taxes and fees.  The good news is, Customs estimates that as much as $2 Billion in refunds go unclaimed every year for American Importers.  In this session we will explore not only the compliance challenges of importing but also the significant refund opportunities available to US, Canadian and European Importers.

Wednesday Concurrent Breakouts (select one)

 

11:10am-12:00pm

Breakout 10: Florida Commercial Rental Transactions (1 TB)(CLE*)
Robert D. Clarke, Esq., MBA
Principal / Grant Thornton LLP
Tampa
And
Steven M. Hogan
Attorney / Ausley & McMullen, PA
Tallahassee

This course will address current developments in the taxation of commercial rental transactions in Florida. Best practices for practitioners facing common transaction structures will be addressed.


Breakout 11: SOC 1 Report - Common Audit Deficiencies (1 AA)
Erin M. Koski, CPA
McDirmit Davis & Company LLC
Orlando

Why SOC 1 Reports are important to employee benefit plans. 1. What a SOC 1 report is and SSAE 16 clarification 2. The two types of SOC 1 reports and the differences between them 3. Why and when your employee benefit plans need to review SOC 1 reports.

The presentation will discuss the most common audit deficiencies found in employee benefit plan audits by the Department of Labor and the AICPA Peer Review program. The presentation provides a brief overview of financial statement assertions, common pitfalls by audit area, and key audit issues to consider in developing auditing procedures.


Breakout 12: How to Set up Online Audit Workpaper Technique (1 AA)
Mark E. Brechbill, CPA
Managing Director / Mark Brechbill, PLLC
Stuart
and
Keith A. Jowers II, CPA
A Partner / Carr, Riggs & Ingram, LLC
Miramar Beach
And
Brett W. Nesbit, CPA, MBA, MSA
Managing Principal / Rehmann
Naples

An A&A round-table discussion on how to audit entities in a paperless environment.

Wednesday Concurrent Breakouts (select one)

 

1:00pm-1:50pm

Breakout 13: State Taxation of US Inbound and Outbound Transactions (1 TB) (CLE*)
Jonathan M. Cesaretti
Senior Manager / Crowe Horwath LLP
Oak Brook, IL

This session will focus on state tax implications of U.S. domestic businesses including taxation of foreign sourced income, unitary combined reporting and the water’s edge election/worldwide election, apportionment issues, including factor representation for income included or excluded from the tax base, intercompany intangible expense add back rules and various state requirements to allocate intercompany expenses. This session will also focus on major state issues associated with inbound investment in the U.S. by foreign owned businesses including nexus standards applicable to foreign taxpayers and state taxation of foreign taxpayers.


Breakout 14: TPA Support/Form 555Pitfalls/Compliance Testing Attributes (1 TB)
Krystle Kaufman, MBA
Vice President, Retirement Plan Sales, Southeast / Chepenik Financial
Ft. Lauderdale

ADP/ACP and Top Heavy Testing failures can be a recurring problem for plan sponsors. This session will cover the rules of plan testing as well as creative solutions to help your clients minimize testing issues and improve plan outcomes.


Breakout 15: GASB Update - An Overview of What is New and What is Coming (1 AA)
Lisa R. Parker, CPA, CGMA
Project Manager / Governmental Accounting Standards Board
Norwalk, CT

This Session will give an overview of the GASB pronouncements that become effective in the coming fiscal years.  The session also will explain some of the projects on GASB’s current technical agenda and research agenda.

Wednesday Concurrent Breakouts (select one)

 

2:10pm-3:00pm

Breakout 16: State Income Taxation of Partnerships and Pass-Through Entities (1 TB)
Dana L. Lance
Senior Manager - State and Local Tax / Grant Thornton LLP
Miami
and
Mark Hajduch
Senior Vice President – Taxation / Sun Capital Partners, Inc.
Boca Raton

Discussion on state income tax issues that can arise for pass through entities including: nonresident owner nexus; the sale of a membership interest in an LLC or LP; composite return issues; nonresident withholding; investment partnerships; and more.


Breakout 17: Audit EBP Hot Topics - Content/Questions -Part 1 (1 AA)
Wendy Y. Terry, CPA, CGMA
Partner-in-Charge Florida / WithumSmith + Brown, PC
Orlando

This session will cover hot topics pertaining to employment benefit plan audits, including: initial audit procedures, firm methodologies for sample selections, employee benefit plan mergers and splits, parties-in-interest, investment leveling and common plan deficiencies. The session will include an open forum and an expert panel


Breakout 18: Is it Yours or Is It Theirs? Keep Taxes Out of Your Retirement Income (1 TB)(CFP)
Gary Marriage, CEO
Best Selling Author / Nature Coast Financial
Crystal River

The best-kept secrets to keeping Taxes out of your clients retirement income. New strategies you and your clients need to know. These opportunities are being used by some of the top firms in the country to gain new clients and retain current clients. We will demonstrate how this adds more billable hours for your firm and create more referrals to you more often!

Wednesday Concurrent Breakouts (select one)

 

3:10pm-4:00pm

Breakout 19: Florida Property Tax Update (1 TB)(CLE*)
Robert S. Goldman
Partner / Madsen, Goldman & Holcomb LLP
Tallahassee
And
William D. Shepherd
General Counsel / Hillsborough County Property Appraiser
Tampa

Update on new legislation, issues and hot topics concerning property tax matters, including real estate and tangible personal property valuation, exemptions, and best strategies for completing tangible personal property returns.


Breakout 20: Audit EBP Hot Topics-Part 2 (1AA)
Wendy Y. Terry CPA, CGMA
Partner-in-Charge Florida / WithumSmith + Brown, PC
Orlando

This session will cover hot topics pertaining to employment benefit plan audits, including: initial audit procedures, firm methodologies for sample selections, employee benefit plan mergers and splits, parties-in-interest, investment leveling and common plan deficiencies. The session will include an open forum and an expert panel.


Breakout 21: Oops! Sponsor or auditor: Top Issues to Be Aware Of
Robert A. Lavenberg, CPA, JD, LLM
Partner / BDO USA, LLP
Philadelphia, PA

Whether discovered by the DOL, the IRS, through internal or external Peer Review - or by an unhappy participant, many of the same audit and operational issues come to light.  In this session, we will discuss what the issues are; how they happen; what do these issues mean - to the plan and the audit and what can be done to avoid or correct them.


General Session: Social and Economic Trends - Changing the Future of Accounting (1 TB)
4:10pm-5:00pm
Mark J. Koziel, CPA
VP / Firm Services & Global Alliances / American Institute of CPAs
PCPS/Firm Practice Management
Durham, NC

The AICPA "Horizons 2025" Report shows the CPA mission as "...making sense of a changing and complex world." In this session, Mark will discuss the key insights from the Horizons report and their impact on the profession, plus provide the values and competencies necessary for CPA's to adapt to this changing and complex world.


Thursday, June 11, 2015

 

Early Bird Session: Five Ways to Settle for Less With the IRS (1 TB)
7:00am-7:50am
Darrin Mish
Attorney / Law Offices of Darrin Mish, P.A.
Tampa

Most tax professional thing that there is only one way to settle IRS Tax Debt for less. Tax Attorney Darrin Mish shatters this myth and lays out in detail, five different ways for taxpayers to settle with the IRS for less!


Introduction & Opening Remarks
8:00am-8:15am


Keynote Address: Professional Issues Update (1 TB)
8:15am-9:05am
Barry C. Melancon, CPA, CGMA
President & CEO / AICPA
New York

Barry Melancon, CPA, CGMA, President & CEO of the AICPA, will provide an overview of the key forces driving change for the CPA profession today and in the future. He also will cover key AICPA initiatives focused on supporting members in an ever-changing profession.

Thursday Concurrent Breakouts (select one)

 

9:30-10:20am

Breakout 22: SSARS Update (1 AA)
Chuck Landes, CPA
VP, Professional Standards & Services / AICPA
Washington, DC

The AICPA's Accounting and Review Services Committee has finalized and issued new preparation, compilation and review standards. Are you up to speed on these new changes and how they will impact your practice? Chuck Landes, the AICPA's Technical VP, will provide an overview of the new standards, what they revise, and what you should know before using these new standards.


Breakout 23: Alternatives to Bank Financing: Analyzing the Options (1 TB)
Lunelle Siegel, EDFP
Funding Manager / Corporate Funding
Tampa

Crowd Funding, Venture Capital, Private Equity, Off Balance sheet funding, Hard Asset Funding and more will be discussed.


Breakout 24: Overview of Important Tax Issues Related to Foreign Companies Doing Business in the U.S.
Hal J. Webb, Esq.
Partner / Cantor & Webb, PA
Miami

This session will cover various tax issues faced by foreign companies doing business in the U.S., including: Choice of Entity, and advantages and disadvantages of each; Engaging in a Trade or Business vs. Permanent Establishment; Effectively Connected Income; Source of Income; and Tax Compliance.


Breakout 25: Navigating the Florida Department of Revenue (1 TB)(CLE*)
Patrick Loebig, Esq.
Taxpayer Rights Advocate / Florida Department of Revenue
Tallahassee
and
Deborah Maddren
Taxpayer Services Process Manager / Florida Department of Revenue
Tallahassee

Have you or your client received a notice and you’re not sure how to best respond? Feel like you’re not being heard? Representatives from FDOR will provide an overview of communication channels and remedies available to you and your clients.

Thursday Concurrent Breakouts (select one)

 

10:30am-11:20am

Breakout 26: SAS - Professional Standards Update (1 AA)
Chuck Landes, CPA
VP, Professional Standards & Services / AICPA
Washington, DC

Chuck Landes, AICPA technical director of the Auditing Standards Board will provide an update of the ASB's activities. If you perform audits, this is a must session for you to hear what changes have been made and why. Chuck will also discuss what's on the horizon and how these projects could affect your practice.


Breakout 27: Tax and Succession Planning for Agricultural Businesses (1 TB)
Michael D. Minton, Esq.
Shareholder / Dean Mead Minton & Zwemer
Fort Pierce

Overview of federal income tax issues concerning farmers and agricultural businesses and tax efficient succession planning.


Breakout 28: HR- How to Handle Difficult Conversations (1 B)
Lisa Huettemann
Managing Partner, Black Diamond Associates
Brandon, FL

Effective communication is essential to business success. Yet, even the best communicators will avoid difficult conversations.  In this interactive session, Lisa Huetteman will help you understand what makes a conversation difficult and what you can do about it.


Breakout 29: Federal Marketplace Fairness Act Viewed in the Light of Public Law 86-272 (1 TB)(CLE*)
Gary Peric, CPA
Partner / Crowe Horwath LLP
Tampa
And
James H. Sutton., Jr, CPA
Shareholder / Moffa, Gainor, & Sutton, PA
Tampa

Gary Peric and James Sutton will compare and contrast what these pieces of federal legislation were designed to accomplish, discuss the circumstances leading up to these acts, describe the different groups championing each piece of legislation, state taxes subject to the acts, who the tax impacted by the legislation falls on, when a taxpayer should examine whether the legislation is applicable to them, in which states will the legislation be applicable in, and where will subsequent guidance explaining the legislation come from.

Thursday Concurrent Breakouts (select one)

 

12:45pm-1:35pm

Breakout 30: FRF / IFRS for SMEs / Private Company Accounting (1 AA)
Mark E. Brechbill, CPA
Managing Director / Mark Brechbill, PLLC
Stuart

This session will help answer the question-Is there an end in sight to the FASB regulatory overload, or should I just retire now? We'll look at what the PCC has done to date, and what alternatives we have to GAAP. We will review the Financial Reporting Framework for Small and Medium Sized Entities (FRF for SMEs) and International Financial Reporting Standards for SMEs (Little GAAP).


Breakout 31: Pricing the Business for Sale (1 TB)
C. Brett Cooper, CPA, ABV, ASA, BVAL, Cr.FA
Director – Valuations / Cherry Bekaert LLP
Tampa

This session will explore the issues the seller of a business should consider to aid in determining the amount for which the business will be listed for sale; what risk is present in the business that affects value; what will the buyer look for in the seller's business that affects the value; Is your price expectation reasonable; and will you receive value for synergies which may exist?


Breakout 32: How to Handle Clients with Foreign Bank Accounts (1 TB)(CLE*)
Jennifer Correa-Riera
Attorney / Fuerst Ittleman David & Joseph, PL
Miami

This presentation will discuss a variety of tax issues relating to FBARs, Forms 8938, FATCA, the Offshore Voluntary Disclosure Program, etc. This presentation will also touch upon Pasquantino and reverse Pasquantino issues.


Breakout 33: Florida Hot Topics (1 TB)
Kevin J. Herzberg, CPA
Central Florida Tax and Florida SALT Practices Leader / Grant Thornton LLP
Tampa
And
Rex D. Ware, Esq.
Of Counsel / Buchanan Ingersoll & Rooney/Fowler White Boggs
Tallahassee

We will examine the latest on tax issues in Florida. We will recap the Florida Legislative session, the budget and the tax legislation which was addressed in the session. We will also review recent rulings and decisions on the major taxes imposed by the state. Finally, we will review what many taxpayers are seeing in recent tax audits.

Thursday Concurrent Breakouts (select one)

 

1:45pm-2:35pm

Breakout 34: Understanding the New Revenue Recognition Rules – Part 1 (1 AA)
J E. Grossman, CFE
Principal / CliftonLarsonAllen
Lakeland

In this session we will explore the pervasive implications of ASU 2014-09: Revenue From Contracts With Customers. The requirements of the new standard will be discussed, along with what companies can do to prepare for implementation.


Breakout 35: Nonprofit Update (1 AA)
David  Moja
Tax Partner / Capin Crouse LLP
Ormond Beach

This session will provide participants with a wide-ranging review of significant developments impacting nonprofit organizations in 2015. The program will cover Form 990 news, an overview of the Nonprofit Advisory Committee's recent financial statement proposed changes, "Yellow Book" audit issues, enforcement priorities by the IRS, and law changes at the state levels. In addition, we will look at unrelated business income tax issues and developments and trends in executive compensation policies.


Breakout 36: Future of the Small to Medium Sized Accounting Firm (1 TB)
Carl Peterson
VP - Small Firm Interests, Firm Services & Global Alliances / AICPA
Durham, NC

In this session Carl will share that the future is bright for small and medium sized firms. Identifying how firms are evolving to take advantage of the opportunities that exist today and into the future.


Breakout 37: Florida Income Tax Considerations (1 TB)
James M. Ervin Jr., Esq
Partner / Holland & Knight, LLP
Tallahassee
And
Vincent P. Oatis III, CPA
SALT Director / Grant Thornton LLP
Orlando

This presentation will cover the various opportunities and potential pitfalls from a Florida income-tax perspective, and will address in part tax matters such as nexus, apportionment, and filing methodology.

Thursday Concurrent Breakouts (select one)

 

Breakout 38: Understanding the New Revenue Recognition Rules (1 AA)
J E. Grossman, CFE
Principal / CliftonLarsonAllen
Lakeland

In this session we will explore the pervasive implications of ASU 2014-09: Revenue From Contracts With Customers. The requirements of the new standard will be discussed, along with what companies can do to prepare for implementation.


Breakout 39: How to Use Estate Planning Techniques to Protect Assets (1 TB)(CFP)
Denis A. Kleinfeld, CPA, JD
Attorney / Fuerst Ittleman David & Joseph, PL
Miami

Clients look to their CPA first for professional guidance in helping them secure their financial future during these volatile and turbulent times. You will learn estate planning tools and techniques which can be used to protect assets and assure financial survivability.


Breakout 40: How to deal with IRS Problems (1 TB)
Darrin Mish
Attorney / Law Offices of Darrin Mish, P.A.
Tampa

What do you do when a client comes to you and owes money to the IRS? What if they haven’t filed a tax return in years? They say they can’t afford to pay, what are their options? These questions and more will be covered in this overview of what to do with clients who can’t or won’t pay their tax debts to the IRS.


Breakout 41: A View from the Trenches: Maximizing Florida Sales Tax Audit Procedures (1 TB)
Mark E. Holcomb, Esq.
Partner / Madsen, Goldman & Holcomb LLP
Tallahassee
And
Karen A. Lake, CPA
Associate Director / Berkowitz Pollack Brant Advisors and Accountants, LLP
Miami

The presenters will discuss problems and issues commonly encountered in Florida sales tax audits and how to maximize your opportunities to resolve them at the field level.


General Session:  Catching Up on Tax and Estate Planning Developments (1 TB)(CFP)
4:00-4:50pm
Charles (Chuck) Rubin
Attorney / Gutter Chaves Josepher Rubin Forman Fleisher Miller PA
Boca Raton

A review of important or interesting developments in taxes and estate planning for the past year.


General Session: Taxes – Scams, Shams and Fraud (1 TB)
4:50pm-5:40pm
Benjamin A. Jablow
Tax Manager / Deloitte Tax LLP
Tampa

A presentation regarding the various scams, shams and frauds occurring at Federal and State level applicable to a mixed audience of public practitioners, industry and government. The presentation will include real life scenarios.


MEGA Vendor Reception
5:40 – 7:00pm

Friday, June 12, 2015

 

Early Bird Session: Accounting for Leases (1 AA)
7:00am-7:50am
Ed Grossman, CFE, CMA, CPA
Principal / CliftonLarsonAllen
Lakeland
And
Cecil Patterson Jr., CPA, MBA
Patterson CPA Group, Inc.
Ponte Vedra Beach

This session will discuss the long-standing rules for lease accounting, along with solutions proposed by the Financial Standards Accounting Board to "improve" those rules.


Introduction & Opening Remarks
8:00am-8:15am


Keynote Address: How Florida's Economy Recovered: Fraud, Financial Literacy, Transparency in Government and How CPAs can Help.
8:15am-9:05am
Jeff Atwater
Florida’s Chief Financial Officer / State of Florida
Tallahassee

Florida’s Chief Financial Officer will discuss the progress the state has made to eliminate the fraud that increases the cost of living for Floridians, reduce regulations that inhibit job growth and economic expansion, expand fiscal transparency and governmental accountability, and protect the state's most vulnerable citizens from financial harm and abuse.

Friday Concurrent Breakouts (select one)

 

9:30-10:20am

Breakout 42: Revenue Recognition - Special Issues – Part 1 (1 AA)
Ed Grossman, CFE, CMA, CPA
Principal / CliftonLarsonAllen
Lakeland

This session will go deeper into ASU 2014-09, "Revenue From Contracts With Customer," to explore some of the transaction and industry-specific issues that arise as companies begin implementing the new rules.


Breakout 43: Tablets - Best Uses for CPAs (1 TB)
Mark W. Ryburn CPA, CITP, CDIA+
Product Line Manager - Tax Work / CCH, a Wolters Kluwer Business
Pensacola

In 2014, for the first time, users accessed the internet more often via mobile devices than desktop computers. Even so, many practitioners still struggle to effectively leverage mobile tools. In this session, learn best uses for tablets in your practice.


Breakout 44: 2015 Legislative Update (1 TB) (CLE*)
H. French Brown, IV
Attorney / Hopping Green & Sams, P.A.
Tallahassee
and
Adam K. Raschke
Attorney / Grant Thornon LLP
Tampa
and
Justin A. Thames
Governmental Affairs Manager / Florida Institute of CPAs
Tallahassee

This presentation will be a lively dialogue that will discuss the various tax legislative proposals introduced during the 2015 Florida Legislative session.  They will examine the bills that were passed by the Legislature, what became law and how it will impact taxpayers.  In addition, they will offer insight as to what may be on the horizon as it relates to the 2016 Session because of the anticipated leadership changes and what transpired during the 2015 Session.


Breakout 45: Sales & Use Tax Record Keeping (1 TB) (CLE*)
Glenn A. Bedonie, CPA, CFST
Owner / Glenn A. Bedonie, CPA, P.A.
Tallahassee
And
Joseph C. Moffa Esq., CPA
Shareholder / Moffa, Gainor & Sutton, PA
Fort Lauderdale

Learn what's needed to survive a sales/use tax examination by the FDOR. Some obvious records to retain and some not so obvious. Learn what records the FDOR maintains that may be helpful to the taxpayer, if you know what to ask for. Know what's needed for audits, credits, refunds, whether for detailed or sampling purposes. Also discussion on what records should and should not be provided to an auditor in a sales tax audit and how to respond to document requests.

Friday Concurrent Breakouts (select one)

 

10:30am-11:20am

Breakout 46: Revenue Recognition - Special Issues-Part 2 (1AA)
Ed Grossman, CFE, CMA, CPA
Principal / CliftonLarsonAllen
Lakeland

This session will go deeper into ASU 2014-09, "Revenue From Contracts With Customer," to explore some of the transaction and industry-specific issues that arise as companies begin implementing the new rules.


Breakout 47: Electronic Payment Security
Suzanne Miller, Ph.D., QSA
National Practice leader, Security Operations and Compliance/Vaco Risk Solutions
Memphis, Tennessee

During this session, we will discuss the trends in electronic payment security with an emphasis on the new 3.0 version of the Payment Card Industry Data Security Standard (PCI DSS) as it applies to merchants and service providers.


Breakout 48: Same Sex Marriages (1 TB)
Bradley R. Gould, Esq.
Shareholder / Dean Mead Minton & Zwemer
Fort Pierce

Overview of tax and estate planning issues concerning spouses in same sex marriages resulting from the overturning of DOMA and other recent developments.


MEGA Vendor Reception
4:30 - 6:30pm


Breakout 49: Foreign Corrupt Practices Act (FCPA) Investigations and Anti-Corruption Best Practices – Part 1( 1 TB) (CLE*)
Ron J. Schwartz, CPA
Partner / Deloitte Financial Advisory Services
Atlanta

This session provides practical applications of the FCPA and anti-corruption considerations through real life investigations and interactive case studies. The session will cover:

  • Overview of the FCPA
  • Current enforcement trends
  • FCPA red flags
  • Compliance risks in high risk countries
  • Frequently asked questions by key regulators (Securities and Exchange Commission and Department of Justice)
  • Anti-corruption considerations, programs and controls and best practices

Friday Concurrent Breakouts (select one)

 

12:45pm-1:35pm

Breakout 50: Accounting for LLCs – Part 1 (1 AA)
Mark E. Brechbill, CPA
Managing Director / Mark Brechbill, PLLC
Stuart

This A&A session will focus on how to record and account for LLC transactions.  It will cover the different methods of recording transactions under US GAAP, IFRS for SMEs, FRF for SMEs and tax accounting, including 704 (b) accounting.  For the practitioner that primarily focuses on taxes, this session will help you and your client's understand how to book the transaction from the return.


Breakout 51: CFO Update - Part 1 (1 TB)
Mark R. Bachmann
EVP & CFO / Zep Inc.
Atlanta
And
A Michael McCracken
Chairman and CEO / McCracken Alliance LLC
Norcross, GA

The Office of the CFO continues to evolve in the changing business landscape. More regulations, additional skills, broader scope of involvement in and outside the traditional finance functions. Explore the new demands on the CFO and the office under its command.


Breakout 52: Principles of Estate Management (1TB)(CFP)
Brian J. Hershorin
Attorney, Purcell, Flanagan, Hay & Greene, PA
Jacksonville

This presentation will cover the essential legal documents needed for estate management. Items covered will be wills, living wills, medical surrogates, trusts, etc. the presentation is for all professionals who need this critical information for their clients and themselves.


Breakout 53: Foreign Corrupt Practices Act (FCPA) Investigations and Anti-Corruption Best Practices-Part 2 (1TB) (CLE)
Ron J. Schwartz, CPA
Partner / Deloitte Financial Advisory Services
Atlanta

This session provides practical applications of the FCPA and anti-corruption considerations through real life investigations and interactive case studies.  The session will cover:

  • Overview of the FCPA
  • Current enforcement trends
  • FCPA red flags
  • Compliance risks in high risk countries
  • Frequently asked questions by key regulators (Securities and Exchange Commission and Department of Justice)
  • Anti-corruption considerations, programs and controls and best practices

Friday Concurrent Breakouts (select one)

 

1:45pm-2:35pm

Breakout 54: Accounting for LLCs (1AA)
Mark E. Brechbill, CPA
Managing Director / Mark Brechbill, PLLC
Stuart

This A&A session will focus on how to record and account for LLC transactions.  It will cover the different methods of recording transactions under US GAAP, IFRS for SMEs, FRF for SMEs and tax accounting, including 704 (b) accounting.  For the practitioner that primarily focuses on taxes, this session will help you and your client's understand how to book the transaction from the return.


Breakout 55: CFO Update - Part 2 (1 TB)
Mark R. Bachmann
EVP & CFO / Zep Inc.
Atlanta
And
A Michael McCracken
Chairman and CEO / McCracken Alliance LLC
Norcross, GA

The Office of the CFO continues to evolve in the changing business landscape.  More regulations, additional skills, broader scope of involvement in and outside the traditional finance functions. Explore the new demands on the CFO and the office under its command.


Breakout 56: Leadership and Vision:  Designing the Firm of the Future While Retaining Your Desired Culture (Part 1)  (1 B)
Jimmy J. Williams, CPA/PFS, CFP®
CEO/President and Wealth Manager / Compass Capital Management, LLC

Participants of this course will explore and create their firm of the future.  You can achieve the firm you desire by creating a vivid, detailed plan for growth, including the input of millennials as future owners.  Upon completion of this course, you will be empowered with techniques, strategies and tactics to place your firm on your desired trajectory for many years to come.  Come prepared to think "outside the box"!


Breakout 57: 50 Apps in 50 minutes
A. David Bergstein, CPA / Business Development Manager
Groveland

This fast paced session will be a showcase of apps that are used in the business world.  CPA's in public, government and industry need to become proficient in understanding that the profession is changing to digital processes and workflows.  Clients will need advise and direction and CPA's need to understand the tools that are being used by businesses today as everyone moves to the cloud.  What's in your tablet?

Friday Concurrent Breakouts (select one)

 

3:00pm-3:50pm

Breakout 58: Proving the Value-Due Diligence and Fraud in M&A (1 AA)
C Brett Cooper, CPA-ABV, ASA, BVAL, Cr.FA
Director, Valuations / Cherry Bekaert LLP
Tampa

Discussion on the due diligence process which may uncover fraud, defalcations, or malfeasance in a sellers business. What does that mean to the value of the business? What to do about it? These questions and others relevant to this topic will surface during the session.

Breakout 59: Horror Stories of Peer Review (1 AA)
Paul N. Brown, CPA, CGMA
Director of Technical Services / Florida Institute of CPAs
Tallahassee

Learn from the mistakes of others. In this session we will review actual peer review results from reviews gone bad. We will look at Matters for Further Consideration (MFC) forms of actual peer reviews and go over what went wrong and what should be done to correct prevent and/or correct those situations. There will be no mention of reviewer names, firms, clients, etc.


Breakout 60: Recruiting & Retention (1 TB)
Carlota Centeio-Pinto
Human Resources Manager / CAE USA, Inc.
Tampa
And
Russ Coughenour
Assistant vice President, Career Services / University of South Florida
Tampa
and
Anne Marie Hicks, CPA, CGMA
Controller / CAE USA, Inc.
Tampa      
And
Brett Nesbit, CPA, MBA, MSA
Managing Principal / Rehmann
Naples

A panel will address the recruitment and retention of accounting professionals from three perspectives: the new grad and university placement; the accountant in industry and the accounting firm. The panel will discuss a variety of issues including what attracts top performers and what retains them; identifying top performers and keeping top performers engaged; the generational and demographic nuances; social media; work life and life balance expectations and alternative methods of recruiting.


Breakout 61: Leadership and Vision: Designing the Firm of the Future While Retaining Your Desired Culture (Part 2) (1 B)
Jimmy J. Williams, CPA/PFS, CFP®
CEO/President and Wealth Manager / Compass Capital Management, LLC

Participants of this course will explore and create their firm of the future.  You can achieve the firm you desire by creating a vivid, detailed plan for growth, including the input of millennials as future owners.  Upon completion of this course, you will be empowered with techniques, strategies and tactics to place your firm on your desired trajectory for many years to come.  Come prepared to think "outside the box"!


General Session: Scams, Shams and Fraud (2 AA)
4:00pm-5:40pm
Bruce A. Nunnally, CPA, CGMA
Partner / Carr, Riggs & Ingram, LLC
Miramar Beach

This class will look at actual fraud cases from the standpoint of (a) What happened, (b) How it happened, (c) How was it detected, and (d) What could have been done to prevent it.


Chairman’s Gala (Separate fee applies)
7:30 - 9:30pm

Saturday, June 13, 2015

 

Early Bird Session: Strategic Planning - Think Ahead or Get Left Behind (1 TB)
7:15am-8:05am
Raymond Monteleone, CPA
President and Founding Partner / Paladin Global Partners
Fort Lauderdale

This workshop gives participants broader knowledge of strategic planning and what it takes to be a successful leader in today's world; how strategic planning in today's environment differs from years past and how the future environment demands new strategies.


Breakout 62: Ethics: Protecting the Integrity of Florida CPAs (4 ET)
8:15am-12:00pm
Gary A. Fracassi, CGMA,CPA
Fracassi & Associates
Orlando

Updated for 2014 with a focus on real-life ethical issues, this course addresses internal and external issues CPAs face, such as professional standards, ethical conduct, client communication and independence. The course complies with the ethics requirements for Florida CPAs as set forth by the Florida Board of Accountancy.

Saturday Concurrent Breakout (select one)

 

8:15am-9:05am

Breakout 63: Fractional CFO – Outsourcing the CFO (1 TB)
Richard Trueblood, CPA (Inactive)
Partner / Florida CFO Group
Lakewood

This presentation will address the value small businesses can derive by engaging a fractional CFO.  It will address situations in which small businesses can effectively take advantage of a fractional CFO.


Breakout 64: SAS, SSARS or Something else – What is a Fiduciary Accounting (1 TB)
Cecil Patterson Jr., CPA, MBA
Patterson CPA Group, Inc.
Ponte Vedra Beach               
And
Frederick G. Spoor, CGMA
Senior Shareholder / Spoor + Associates, PA
St Petersburg

The session will explore whether a fiduciary accounting is in fact a financial statement, is there GAAP or OCBOA for a fiduciary accounting and if it is a fiduciary accounting what Financial Reporting Standards apply.

Saturday Concurrent Breakouts (select one)

 

9:10am- 10:00am

Breakout 65: CIRA Update (1 AA)
Cecil Patterson Jr., CPA, MBA
Patterson CPA Group, Inc.
Ponte Vedra Beach

This presentation will cover selected FASB, SAS, and SSARS updates that pertain to Common Interest Realty Associations (CIRAs). Also covered will be any new developments in the Florida Statutes and FACs that relate to CIRAs. CIRAs in this case refers to Condominium Associations and Homeowners' Associations.


Breakout 66: Maximizing Tax Deductions Through Customized Retirement Plans (1TB)
William H. Black, Jr., CLU,ChFC
Pension Services, Inc.
Winter Park

Review different qualified plans to determine which plan choice is best for the client.  Find out why SEP may be worst choice! Did you know all 401(k) plans are NOT the same?  How to use qualified plans for maximum tax benefits.

Saturday Concurrent Breakouts (select one)

 

10:15am-11:05am

Breakout 67: Are You a Gambler or a Planner? Blueprint for a Solid Future for Elders – Part 1 (1 TB)(CFP)
Howard S. Krooks, JD, CELA, CAP
Attorney / Elder Law Associates P.A.
Boca Raton
And
Ellen S. Morris, Esq.
Attorney / Elder Law Associates P.A.         
Boca Raton

Planning using advance directives, revocable trusts, irrevocable trusts, real estate deeds and transactions, special needs trusts, income trusts, support unconnected to dissolution of marriage and asset protection techniques.


Breakout 68: Effectively Resolving IRS Tax Controversies in Audit/Appeal (1 TB)
Mitchell S. Fuerst
Managing Partner / Fuerst Ittleman David & Joseph, PL
Miami

This presentation will discuss a variety of tax controversies including income, estate, employment, payroll taxes and foreign transactions reporting and to successfully negotiate or litigate the case to conclusion

Saturday Concurrent Breakouts (select one)

 

11:10am-12:00pm

Breakout 69: Are You a Gambler or a Planner? Blueprint for a Solid Future for Elders-Part 2 (1TB) (CFP)
Howard S. Krooks, JD, CELA, CAP
Attorney / Elder Law Associates P.A.
Boca Raton
And
Ellen S. Morris, Esq.
Attorney / Elder Law Associates P.A.
Boca Raton

Planning using advance directives, revocable trusts, irrevocable trusts, real estate deeds and transactions, special needs trusts, income trusts, support unconnected to dissolution of marriage and asset protection techniques.


Breakout 70: Taking the Case to Tax Court - What CPAs Need to Know (1 TB) (CLE*)
Mitchell S. Fuerst
Managing Partner / Fuerst Ittleman David & Joseph, PL
Miami

This presentation will explore the differences in federal and state tax controversies and the preparation differences and techniques to achieve a successful resolution in court.