FICPA

SG1  Multi-State Nexus (Credits: 2 TB) (2 CFP) (CLE)*
8:10-9:50 a.m.
Jordan Goodman
Attorney / Horwood Marcus & Berk, Chartered
Chicago, IL
And
Marilyn Wehtekam
Partner / Horwood Marcus & Berk, Chartered
Chilcago, IL
This presentation will cover the recent happenings in state and local tax. It will highlight the GOOD things that happened for taxpayers both judicially and legislatively. It will inform you on the BAD issues that you and your clients should try to avoid. Finally, it will dissect the UGLY traps for taxpayers and try to find a silver lining where possible.

EG1  Department of Labor Update (Credits: 2 AA)
8:10-9:50 a.m.
Michael E. Auerbach, CPA
Chief, Division of Accounting Services - Employee Benefits Security Administration / U.S. Department of Labor
Washington, D.C.
This session is designed for the over 700 Florida CPAs performing employee benefit plan audits. Find out everything you need to know about current regulatory and enforcement developments at the Department of Labor. This interactive session where audience questions are encouraged, will provide an update on EBSA’s: audit quality inspection program and what distinguishes work that is considered to be “best practice”, reporting compliance activities and EFAST2. Mr. Auerbachs will describe the pitfalls that most often plague benefit plan audits and result in rejection of Form 5500 filings.

Disney’s Keys to the Kingdom Tour - $79 per person, requires a Magic Kingdom Park Pass (sold separately)
9:30 a.m.-2 p.m.
This approximately 4.5-hour walking tour explores the stories behind the remarkable creation and growth of Magic Kingdom theme park. Hear the intriguing story of Walt Disney and learn how his innovative ideas, revolutionary visions, creative philosophies and amazing accomplishments brought the Theme Park to life. The journey includes stops at backstage facilities and a variety of favorite attractions. This excursion also includes lunch.

One unforgettable highlight is a trip below Magic Kingdom theme park into the service tunnels known as the Utilidors. This is one urban legend that is absolutely, and almost unbelievably, true-the Guest accessible areas of Magic Kingdom theme park are actually on the second floor of a massive structure. The first floor-called the Utilidors-allows Cast Members, deliveries and even trash to be unknowingly transported below Guests' feet as they wait in line for their favorite attraction. (Limited to the first 18 registrants).

*Note: Please keep in mind that Disney's Keys to the Kingdom Tour is an outdoor walking tour, so be sure to check the weather report and dress appropriately.
*Please note this excursion requires a Magic Kingdom Park Pass

SG3  Mainstreet Fairness (Bricks and Mortar v. Internet Retailers) (Part 1) (Credits: 1 TB)
10:05-10:55 a.m.
James M. Ervin Jr, Esq
Partner / Holland & Knight, LLP
Tallahassee, FL
And
Rex D. Ware, Esq.
Shareholder / Fowler White Boggs P.A.
Tallahassee
Join us for this presentation of issues and current developments concerning the Streamlined Sales Tax Project and related matters involving sales tax nexus and collection responsibilities for remote sellers. The speakers address the "fairness" issues for in-state retailers, internet sellers, taxing authorities and consumers in a point/counterpoint format.

EG2  Audit Guide Update(Credits: 1 AA)
10:05-10:55 a.m.
Marilee P. Lau, CPA
EBP Consultant / Retired Partner (KPMG LLP)
San Francisco, CA
The Guide Overhaul Project is complete and a new guide Is about to be issued. This session will take you on a “walk” through the new Guide. Of particular interest will be the format, the practice tips and appendixes that have been added and the new audit opinions.

SG4  Mainstreet Fairness (Bricks and Mortar v. Internet Retailers) (Part 2) (Credits: 1 TB) (CLE)*
11-11:50 a.m.
James M. Ervin Jr, Esq
Partner / Holland & Knight, LLP
Tallahassee
And
Rex D. Ware, Esq.
Shareholder / Fowler White Boggs P.A.
Tallahassee
Join us for this presentation of issues and current developments concerning the Streamlined Sales Tax Project and related matters involving sales tax nexus and collection responsibilities for remote sellers. The speakers address the “fairness” issues for in-state retailers, internet sellers, taxing authorities and consumers in a point/counterpoint format.

EB1  How to Improve Audit Efficiencies and Determine Appropriate Sample Sizes(Credits: 1 AA)
11-11:50 a.m.
Jennifer Keshwar, CPA
Assurance Director / McGladrey LLP
Orlando
This session will discuss best practices for promoting audit efficiencies in a defined contribution plan audit and will discuss various sampling methodologies and their use in EBP audit testing. Areas include: Investments (full scope audits); Eligibility; Contributions; Investment elections; Participant account income; Distributions

EB2  Auditing Benefit Plans for Staff and Seniors(Credits: 1 AA)
11-11:50 a.m.
Ian Shapiro
Partner / BDO USA, LLP
Miami
This session will provide seniors and staff with some of the common pitfalls and areas to “be on the lookout for” when auditing employee benefit plans. The discussion will include typical DOL and inspection findings and how to avoid some of the hidden traps when auditing employee benefit plans.

SG5  Lunch Presentation - State of the States(Credits: 1 TB) (CLE)*
11:50 a.m.-1 p.m.
Harley Duncan
Managing Director / KPMG LLP
Washington, DC
This session will review the fiscal situation facing state governments and will provide an overview of major trends in state tax policy, legislation and administration. Particular attention will be paid to activities in the 2013 legislative sessions and the numerous tax reform proposals under consideration.

EG3  Lunch Presentation - IRS Update(Credits: 1 TB)
11:50 a.m.-1 p.m.
Loretta Dollar
EP Manager / Internal Revenue Service
Dallas, TX
This presentation highlights the IRS, EP Exam projects and programs. It will include the most commonly found issues discovered during an audit. In addition, it will include how to use the Employee Plans Compliance Resolution Program to fix a myriad of errors.

ETH  Ethics: Protecting the Integrity of Florida CPAs - All New(Credits: 4 ET)
1:15-4:50 p.m.
Cecil “Pat” Patterson, Jr., CPA, MBA
Patterson CPA Group, Inc.
Ponte Vedra Beach
Totally revamped for 2013, this course centers around the most common errors, new legislation, and regulations that impact the practice of public accounting in Florida as well as real-life ethical issues faced by individuals and organizations. The course complies with the ethics requirements for Florida CPAs as set forth by the Florida Board of Accountancy.

SG6  Apportionment Issues(Credits: 1 TB) (CLE)*
1:15-2:05 p.m.
Mark R. Arrigo, CPA,MBA
Grant Thornton LLP
Tampa
Apportionment in Today’s Changing World

EB3  Department of Labor Fee Disclosures and the Audit Impact for 2012(Credits: 1 AA)
1:15-2:05 p.m.
Michael Durante, CPA
Managing Member / Berman Hopkins Retirement Solutions, LLP
Melbourne
And
Thomas Santa Barbara, QPFC
President – Berman Hopkins Retirement Solutions, LLP
Melbourne
The DOL issued new Fee Disclosure regulations in 2012 to change how retirement plan fees are disclosed to plan sponsors and participants. Understand the rationale behind the changes and how they will affect the cost structure of retirement plans in the future. Best practices for handling the impact on 2012 audits will also be addressed.

EB4  Financial Reporting and Disclosure(Credits: 1 AA)
1:15-2:05 p.m.
Ian Shapiro
Partner / BDO USA, LLP
Miami
This session will provide the preparers and auditors of employee benefit plan financial statements some timely tips on preparing and reviewing employee benefit plan financial statements. Topics will include, highlights of commonly missed disclosures, an update on new disclosures, and a discussion of the new auditor’s report.

SG7  Department of Revenue Panel(Credits: 1 TB)
2:20-3:10 p.m.
Department of Revenue Representatives
James R. Morocco
Revenue Program Administrator II / Florida Department of Revenue
Clearwater
And
Carmen Rosamonda
Revenue Program Administrator / Florida Department of Revenue
Maitland
And
Peter Steffens
Revenue Program Administrator / Florida Department of Revenue
Tallahassee
Department officials will share current issues, opportunities most often over looked, and other items of concern for Florida taxpayers.

EB5  Auditing Fraud Issues in an Employee Benefit Plan(Credits: 1 AA)
2:20-3:10 p.m.
Robert Heidt, CPA
Assurance Partner/ McGladrey LLP
Orlando
This session details various types of accounting fraud including fraudulent financial reporting and misappropriation of assets. A comprehensive discussion covers responsibility for fraud, fraud risk factors specific to employee benefit plans, cases of fraud, ethics, and much more. Some case studies and examples of actual fraud cases are also included.

EB6  Plan Audits, Corrections and Fiduciary Issues (Credits: 1 AA)
2:20-3:10 p.m.
Lisa R. Carrasco, J.D., LL.M.
Counsel / Smith, Gambrell & Russell, LLP
Jacksonville
In the presentation, I will include a discussion of how to handle retirement plan audits by federal agencies, a summary of common retirement plan errors and how they can be corrected, and an overview of fiduciary duties.

SG8  Active Florida Tax Litigation(Credits: 1 TB)
3:15-4:05 p.m.
Mark E. Holcomb, Esq
Partner / Madsen, Goldman & Holcomb LLP
Tallahassee
AND
George ("Tony") Hamm
Deputy General Counsel / Florida Department of Revenue
Tallahassee
We will hold an interactive discussion from the Department’s and tax practitioner’s perspectives of tax cases currently pending in Florida courts and the Division of Administrative Hearings, including the potential implications of these cases for other taxpayers and the Department’s administration of the tax laws.

EG5  Audit Quality Center Update(Credits: 1 AA)
3:15-4:05 p.m.
Robert A. Lavenberg, CPA, JD, LLM
Partner / BDO USA, LLP
Philadelphia, PA
Learn about new EBPAQC resources and tools to help with your EBP audits
Hear about current and upcoming EBPAQC activities, including CPE webinars
Understand how to make the most of your EBPAQC membership
Learn about EBPAQC resources for plan sponsors and service providers

Dine Around Orlando (Wednesday Night)
7 p.m.
Let us take the guess work out of dinner. This year, FICPA will be offering a Dine-Around Program at 2013 Mega Conference on Wednesday and Thursday night. Spots are available on a first-come, first-served basis. Guests are responsible for their own transportation and cost related to dining. The restaurant location will either be within walking distance of the Contemporary, by use of the monorail or accessible by taxi and you may choose from a varied list of cuisines.

E01    Not for Profit Update - $20 Additional Charge(Credits: 1 AA)
7-7:50 a.m.
Gregory B. Capin, CPA
Partner / CapinCrouse LLP
Lawrenceville, GA
Come early and attend this session that will highlight recent FASB pronouncements and projects affecting NFP entities, which include the agenda of its NFP Advisory Committee and the recently released AICPA Audit and Accounting Guide for not-for-profit entities.

KeynoteAddress:  Managing Multiple Generations: Next Steps and New Surprises(Credits: 1 B)
8:15-9:05 a.m.
Karl Ahlrichs, SPHR
Human Resource Consultant / ExpertSpeaks
Carmel, Indiana
The world of finance and CPAs are having to come to grips with the “new normal” workforce. Simply put, boomers are not retiring as planned, and the Millennials are not going to wait forever for their chance. Boomers want clarity, Generation X want options, and the new generation wants action. Your move, as you develop a succession plan.
Key issues covered:

• The three values that all generations appear to have in common
• How the Millennials are motivated
• Where the new citizens from other countries fit into the equation, and what their core motivators
• The one trait – teamwork – that is interpreted differently by all of the generations

B01  Audit Clarity Standards Update(Credits: 1 AA)
9:30-10:20 a.m.
Anthony M. Palermo, CPA
Ahearn, Jasco & Company
Pompano Beach
We willreview of the clarity standards following the first six months after implementation. Thissession will focus on an overview of the most applicable standards, analysis of questions and comments provided to the Auditing Standards Board on implementation issues, and participant "War Stories" during the past six months.

B02  Security Current Threats and Strategies(Credits: 1 TB)
9:30-10:20 a.m.
Eric McMillen
Chief Security Architect / The McMillen Group, LLC
Plano, TX
Every day, attackers are discovering vulnerabilities and developing new strategies to deliver these attacks. In this session we will discuss the information security risks and delivery methods that we are currently seeing in the wild, strategies and tactics that you can use to better protect your firmswhile debunking some of the current fear, uncertainty and doubt concerning information security. The goal is to enable you, the accounting professional, to understand the critical security issues impacting your firms and to present a summary of important information security topics to ensure that you can make informed choices and decisions that will reduce your risks and improve your firm's security.

B03  Shut Up, Don't Say Anything, Get a Lawyer(Credits: 1 TB)
9:30-10:20 a.m.
Frances D. Sheehy, BS, JD
Tax Attorney
This presentation will describe several common and not-so-common red flags raised by a client, by information provided by a client or by contact with the IRS. These red flags should alert the practitioner that the client’s (and perhaps the CPA’s) best interests would be best served to involve a tax attorney.

B04  Click-Through Nexus(Credits: 1 TB)
9:30-10:20 a.m.
James M. Ervin Jr, Esq
Partner / Holland & Knight, LLP
Tallahassee
And
Robert Clarke
SALT-Senior Manager / Grant Thornton LLP
Tampa
We’ll hold a discussion of the latest developments concerning the sales tax “clickthrough nexus” and other efforts made by the taxing authorities to require collection of sales tax by remote sellers.

B05  FASB Update (Credits: 1 AA)
10:30-11:20 a.m.
Upaasna Laungani, CPA
Project Manager / Financial Accounting Standards Board
Norwalk, CT
This session will provide an overview of the recent activities taking place at Financial Accounting Standards Board.

B06  Panel - Engagement Letter Defects (Credits: 1 TB)
10:30-11:20 a.m.
C. Michael Halfast, CPA (Moderator)
Professional Liability Specialist / Risk Avoidance Managers, Inc.
St. Petersburg
And
Duncan B. Will, CPA/ABV, CFF, CFE
A&A Loss Prevention Specialist / CAMICO
And
Nancy S. DiSalvo
Shareholder / BKHM, PA
And
J. Carter Anderson
Attorney / Bush Ross, P.A.
This session will start with a panel discussion between a Loss Prevention specialist, a claims attorney and a Florida CPA who will review a variety of engagement letters clauses, discussing the good, the bad, and the ugly. Attendees are welcome to submit their own engagement letters (or specific clauses) to be picked as part of the discussion. Please e-mail your engagement letter to the session moderator, Michael Halfast, at mhalf@tampabay.rr.com. Questions from the audience will be welcome throughout the presentation.

B07   Impact of Bankruptcy on Tax Debts (Credits: 1 TB) (1 CFP)
10:30-11:20 a.m.
Frances D. Sheehy, BS, JD
Tax Attorney
Some of the questions which will be discussed and/or answered in this presentation include: When will taxes go away in bankruptcy? What happens to the federal tax lien after bankruptcy? When is bankruptcy a good choice for unpaid taxes? When is bankruptcy a bad choice for unpaid taxes? What actions do CPA’s take in dealing with the IRS which might affect the client’s ability to discharge taxes in bankruptcy?

B08  The Basic Framework of Florida Tax Law(Credits: 1 TB) (1 CFP) (CLE)*
10:30-11:20 a.m.
Joseph P. Handy, CPA, CFST
Joseph P. Handy, CPA, PL
Miami
AND
James H. Sutton Jr, CPA, Esq., LLM (TAX)
Partner / Moffa, Gainor, & Sutton, PA
Tampa

This presentation will review major Florida taxes such as sales and use tax, communication service tax, motor fuel tax, corporation income tax. We will cover the statutes, rules, administrative rulings and recent case law.
All CPAs who serve Florida businesses should attend this presentation to become familiar with taxes that affect Florida businesses. We will cover current issues under examination, enforcement programs and potential exemptions and refund issues.

GO2  TBD (Credits: 1 TB)
12-12:50 p.m.

Golf Tournament-Disney’s Magnolia Golf Course
$135 per person, includes box lunch
1-5 p.m.
Magnificent Course!
Named for its majestic magnolia trees, this course features elevated tees, spacious greens and challenging water hazards. Wide fairways invite you to hit the ball and hit it long, but beware—11 of the 18 holes boast water hazards and 97 bunkers dot the landscape.
Certified by Audubon International as a Cooperative Wildlife Sanctuary and rated 4 stars by Golf Digest, Disney's Magnolia Golf Course represents a paradise for serious golfers, as well as a thrilling challenge for players at all levels.
Walt Disney World Resort golf courses are operated by Arnold Palmer Golf Management.

Soar Above Walt Disney World® Resort Helicopter Tour - Adult $85 per (13 and older)
1 p.m.-
ADULT REGISTRATION OPTION (13 and older): Get your cameras ready for this one! This tour soars you high above Disney's E.P.C.O.T Center, Hollywood Studios, Downtown Disney, Disney's Sport Complex, Typhoon Lagoon Water Park, Blizzard Beach Water Park, Planet Hollywood Themed Restaurant, Lake Buena Vista, Marriott's Orlando World Center Resort, Disney Resorts, Sea World, and Discovery Cove.

Soar Above Walt Disney World® Resort Helicopter Tour - Children $70 per (12 and under)
1 p.m.-
CHILD REGISTRATION OPTION (12 and under): Get your cameras ready for this one! This tour soars you high above Disney's E.P.C.O.T Center, Hollywood Studios, Downtown Disney, Disney's Sport Complex, Typhoon Lagoon Water Park, Blizzard Beach Water Park, Planet Hollywood Themed Restaurant, Lake Buena Vista, Marriott's Orlando World Center Resort, Disney Resorts, Sea World, and Discovery Cove.

B09  Yellow Book Update (Credits: 1 AA)
1:10-2 p.m.
Sam M. McCall, CGFM,CIA,Ph.D
City of Tallahassee
Tallahassee
In December 2011, government auditing standards were revised with emphasis on auditor independence. This session focuses on audit standards for financial, attestation, and performance audits of government, non-profit and other entities receiving federal and state funds.

B10  An Economic Approach to Accounting (Credits: 1 AA)
1:10-2 p.m.
George Heyman, CPA, MAS, MBA, CGMA
Instructor / AuditSense, LLC
Tampa
This session explores how accountants can make better decisions using an economic approach. We will also discuss how the economy impacts the way we view an entity and its environment as well as where the economy may be headed.

B11  Litigation Against CPAs - How to Avoid Being Sued (Credits: 1 TB)
1:10-2 p.m.
Pete L. DeMahy
Shareholder/Attorney / DeMahy Labrador Drake Victor & Cabeza
Coral Gables
This session aims to address steps that can be taken to avoid litigation, but also includes understanding the different practice areas, and the common claims and suits that are seen in those areas. By working backwards from a claim or suit being made or filed, one can best understand how we got there.

B12  Property Tax Update(Credits: 1 TB) (CLE)*
1:10-2 p.m.
William D. Shepherd
General Counsel / Hillsborough County Property Appraiser
Tampa
And
Robert S. Goldman
Partner / Madsen Goldman & Holcomb, LLP
Tallahassee
This update will focus on legal matters involving property taxation. I’ll present current trends and issues in property tax matters, focusing in particular on the valuation of tangible personal
BASS Fishing - $80 per person
1:30-3:30 p.m.
Enjoy great freshwater catch-and-release BASS fishing with professional guides on our sparkling lakes. Make the most of your trip to the Walt Disney World® Resort and journey out on Bay Lake and the Seven Seas Lagoon; skim the shoreline of Village Lake; or make way on Crescent Lake and World Showcase Lagoon and enjoy Bass fishing at its finest all year round! Fishing equipment, rod, reel, artificial bait, shiners, and non-alcoholic beverages for refreshment (no snacks available).
Each Excursion can accommodate up to five (5) Guests per pontoon boat. Guests may bring their own equipment.

B13  GASB Update(Credits: 1 AA)
2:10-3 p.m.
Lisa R. Parker, CPA
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.

B14  Social Networking Liabilities (Credits: 1 TB)
2:10-3 p.m.
Joyce Chastain
Human Resources Consultant / The Krizner Group
Tallahassee
This session will explore the legal issues associated with employees’ use of these social media venues and what an employer can do to curtail work-related comments. We will reveal the legal parameters regarding social networking in the workplace and will provide tips on crafting social media policies that are in compliance with federal regulations. Specifically, do the free speech provisions extend to social media and our employee? Does that continue to be true when they provide negative commentary? Is it okay to use social media to screen applicants? What do I need to watch for? Finally, we’ll share the NLRB’s position of employees’ use of social media and reveal what constitutes “protected activity” under the NLRA.

B15  New Documentation Issues in A&A (Credits: 1 AA)
2:10-3p.m.
Bruce A. Nunnally, CPA
Partner / Carr, Riggs & Ingram, LLC
Miramar Beach
This session will explore new disclosure requirements related the AICPA Clarity Standards. We will also look at efficient documentation options and approaches for all audit, review and compilation engagements.

B16  Best Practices Florida Tax Audit (Credits: 1 TB) (1 CFP) (CLE)*
2:10-3 p.m.
Glenn A. Bedonie, CPA, CFST
Owner / Glenn A. Bedonie, CPA, P.A.
Tallahassee
AND
Joseph P. Handy, CPA, CFST
Joseph P. Handy, CPA, PL
N Miami
Precise information is provided on the essential do's and don'ts when providing tax consultation services for clients undergoing an examination for tax compliance with Florida's Revenue laws and regulations.
Thursday Afternoon Optional Event
Business Casual with Style Fashion Show and Shopping Spree - $15 per person
2:30-6 p.m.
Business Casual with Style Fashion Show and Shopping Spree - Hosted by Dillard’s and the opportunity to shop at The Florida Mall®, the largest shopping mall in Central Florida.

Meet Your Mentoring Match (No charge)
3-4:30 p.m.
You’ve wanted the advice of a mentor since you got out of school, but just don’t have the time to search. This is your chance to meet the perfect mentoring match for your CPA career.

G03  General Session: Asking Questions/Listening to Answers(Credits: 2 AA)
3:30-5:10 p.m.
George Heyman, CPA, MAS, MBA, CGMA
Instructor / AuditSense, LLC
Tampa
Inquiry is an important tool in performing an audit. Asking the right question is the key to doing a good financial statement, audit, review or tax return. Listening for the reasonability of answers in view of our expectations (analytical analysis and internal control) is the basis of sound professional judgment. This session will explore question asking and listening techniques to get the most out of inquiry.

Let us take the guess work out of dinner. This year, FICPA will be offering a Dine-Around Program at 2013 Mega Conference on Wednesday and Thursday night. Spots are available on a first-come, first-served basis. Guests are responsible for their own transportation and cost related to dining. The restaurant location will either be within walking distance of the Contemporary, by use of the monorail or accessible by taxi and you may choose from a varied list of cuisines.

E02   Compilation and Review - $20 Additional Charge (Credits: 1 AA)
7-7:50 a.m.
Chuck Landes, CPA
VP, Professional Standards & Services / AICPA
Washington, DC
I  will provide an update on the compilation and review clarity project as well as providing an update on how the compilation standard is changing based on the changes to the non attest literature in the Code of Conduct.

Keynote Address: Comeback America Initiative (Credits: 1 TB)
8:15-9:05 a.m.
The Honorable David M. Walker, CPA
Founder & CEO / Comeback America Initiative (CAI)
Bridgeport, CT
Let’s take a hard and detailed look at the nation’s fiscal challenges; where the country is headed; sensible and nonpartisan solutions to these challenges; and what you can do to stay informed.

B17  Leases - Applying the Proposed Lease Guidance (Credits: 1 AA)
9:30-10:20 a.m.
J E. Grossman, CPA, CMA, CFE, CGMA
Proprietor
This presentation will discuss the FASB's proposed new approach to lease accounting that will ensure that assets and liabilities arising under leases are recognized in the statement of financial position.

B18: Healthcare Affordable Care Act (Part 1) (Credits: 1 TB)
9:30-10:20 a.m.
Lisa R. Carrasco, J.D., LL.M.
Counsel / Smith, Gambrell & Russell, LLP
Jacksonville
Ever since the Supreme Court upheld the Patient Protection and Affordable Care Act (“PPACA”), Federal agencies have been releasing guidance that affects employers almost every week. During Part 1, PPACA’s “pay or play” rules will be discussed, including how to determine whether an employer is subject to the rules and, if so, how to comply with the rules.

B19  Florida Single Audit Act (Credits: 1 AA) (CLE)*
9:30-10:20 a.m.
Daniel O’Keefe, CPA, CFE, MBA
Shareholder / Moore Stephens Lovelace, PA
Winter Park
This session will discuss the unique characteristics of the Florida Single Audit Act and the potential impact from changes in the Federal Single Audit requirements.

B20  Communications Service Tax (Credits: 1 TB)
9:30-10:20 a.m.
Glenn M. Feldman, CPA,MBA,MST
Crowe Horwath LLP
Ft Lauderdale, FL
And
Isabel Nogues
Assistant General Counsel / Florida Department of Revenue
Tallahassee
Learn about the current issues with compliance, audits and legislative changes.

B21  Fiduciary Accounting (Credits: 1 AA) (1 CFP)
10:30-11:20 a.m.
F. Gordon Spoor, CPA/PFS/CGMA
Spoor & Associates, PA
St Petersburg
This session will cover basic (and not so basic) concepts of fiduciary accounting and related income tax impacts. Special attention will be paid to the impact of Florida's Principal and Income Act on the preparation of fiduciary accountings and income tax returns. Legislative changes to Florida's Principal and Income Act passed in 2012 and effective January 1, 2013, will be covered.

B22  Healthcare Affordable Care Act (Part 2) (Credits: 1 TB)
10:30-11:20 a.m.
Lisa R. Carrasco, J.D., LL.M.
Counsel / Smith, Gambrell & Russell, LLP
Jacksonville
Ever since the Supreme Court upheld the Patient Protection and Affordable Care Act (“PPACA”), Federal agencies have been releasing guidance that affects employers almost every week. During Part 2, I will include an overview of recent PPACA guidance and upcoming deadlines for employers.

B23  Budget and Forecast Systems Comparison (Credits: 1 TB)
10:30-11:20 a.m.
Mark Ryburn, CPA, CITP, CDIA+
Product Line Manager – Workflow Solutions / CCH Tax & Accounting
Budgeting is not much fun, accurate forecasting is none too easy, and, as we are reminded regularly, prior year results are not necessarily indicative of future results. Fortunately, specialized software tools are available to assist us. This session is designed help you better understand the options.

B24  Corporate Income Tax (Credits: 1 TB) (CLE)*
10:30-11:20 a.m.
Kevin J. Herzberg, CPA, MBA
Partner & Tax Practice Leader / Grant Thornton LLP
Tampa
And
Scott C. Batsch, CPA
VP, Corporate Tax / Lender Processing Services, Inc.
Jacksonville
What state tax issues are weighing on the tax director of a multistate company? We will explore in a dialogue monitoring nexus, apportionment options, various changes in the states and compliance requirements. Address how the companies manage the increasing volume of state tax audits. At the same time, consider what kind of planning is available as a business evolves, while never losing sight of considering how it impacts the various requirements of financial reporting.

G05  Financial Reporting Framework(Credits: 1 AA) (1 CFP)
12-12:50 p.m.
Chuck Landes, CPA
VP, Professional Standards & Services / AICPA
Washington, DC
We  will discuss the issuance of the AICPA's new financial accounting framework for small and medium entities; what lead to the issuance of this special purpose framework, how it differs from GAAP as well as how it differs from other special purpose frameworks. Chuck will also talk about how this project fits into the new FASB process from private companies.

Fantasy of Flight - Adult $65 per (13 and older)
1 p.m.-
ADULT REGISTRATION OPTION (13 and older): This Attraction includes up-close access to more thanr 40 rare and vintage aircraft from the world's largest private collection. Guests can explore two huge display hangars, experience themed immersion environments and interactive exhibits or climb in the cockpit of a flight simulator. Kids of all ages are engaged and challenged in our Fun with Flight center which includes Hot Air Balloon and Hang Glider simulators. Expert guides take guests behind the scenes to real working restoration and maintenance areas including the wood shop, sheet metal, engine, and machine shops. And we are the only place in the world where guests can witness rare and vintage aircraft in flight. (weather permitting)
Wing WalkAir offers an exhilarating challenge for adults and children alike. While safely harnessed to an overhead line, ropes course participants are engaged both physically and mentally as they maneuver through 33 separate challenges climbing to heights of over four stories in the air. Guests who opt in for the zip line will experience a total of 600 heart pounding feet as they “fly” over 40 feet in the air right at the edge of our airport runway. Subject to certain physical and footwear requirements. Children under the age of 18 must have parental authorization to participate. Rules and policies apply*

Fantasy of Flight - Children $45 per (age 6-12)
1 p.m.-
.
.CHILD REGISTRATION OPTION (age 6-12): This Attraction includes up-close access to more than  40 rare and vintage aircraft from the world's largest private collection. Guests can explore two huge display hangars, experience themed immersion environments and interactive exhibits or climb in the cockpit of a flight simulator. Kids of all ages are engaged and challenged in our Fun with Flight center which includes Hot Air Balloon and Hang Glider simulators. Expert guides take guests behind the scenes to real working restoration and maintenance areas including the wood shop, sheet metal, engine, and machine shops. And we are the only place in the world where guests can witness rare and vintage aircraft in flight. (weather permitting)
Wing WalkAir offers an exhilarating challenge for adults and children alike. While safely harnessed to an overhead line, ropes course participants are engaged both physically and mentally as they maneuver through 33 separate challenges climbing to heights of over four stories in the air. Guests who opt in for the zip line will experience a total of 600 heart pounding feet as they “fly” over 40 feet in the air right at the edge of our airport runway. Subject to certain physical and footwear requirements. Children under the age of 18 must have parental authorization to participate. Rules and policies apply*

Richard Petty Driving Experience® - Adult $125 per (14 and older)
1-5 p.m.
ADULT REGISTRATION OPTION (14 and older): Are you looking for the ultimate thrill ride during your next trip to Walt Disney World®? Fulfill the fantasy by driving or riding in a 600HP NASCAR race car. A racing experience with Richard Petty Driving Experience at Walt Disney World® Speedway is where grown-up dreams come true. There is no better memory of Orlando than roaring around the track at speeds of up to 120 MPH while your friends and family cheer you on from pit road.

Richard Petty Driving Experience® - Children $80 per (age 6-13)
1-5 p.m.
CHILD REGISTRATION OPTION (Age 6-13): Junior Ride-Along program at Walt Disney World Speedway provide children, who are 6-13 years of age and at least 48 inches in height, the opportunity to experience real-life racing excitement while they ride shotgun with a professional driving instructor for three thrilling laps in a specially equipped two-seat NASCAR race car.

B25  Audits of Group Financial Statements (Credits: 1 AA)
1:10-2 p.m.
Chuck Landes, CPA
VP, Professional Standards & Services / AICPA
Washington, DC
AU-C 600 Audits of Group Financial Statements (Including the Work of Component Auditors) is the most significant change from the prior auditing standards. During this session Chuck will provide an overview of those significant changes including when the standard applies, when you can make reference to other auditors and what responsibilities you have as the group auditor.

B26  Federal Tax Update (Business) (Credits: 1 TB) (1 CFP)
1:10-2 p.m.
Albert Grasso
Of Counsel / Chuhak & Tecson, P.C.
Chicago, IL

Endeavoring to produce economic stimulation, a dysfunctional Congress has been working overtime. With that in mind, I will be covering Laws that are: Newly-Passed; Just Becoming Effective; Expiring; Extended; and Significant New Revenue Rulings; Tax Court Cases; Appellate Decisions, etc.

B27  Identify Theft: Protecting Financial Data in and Age of Cyber Crime (Credits: 1 TB)
1:10-2 p.m.
James Tarala
Principal Consultant / Enclave Security
Venice
Cyber-crime is on the rise and everyone from individuals, to small businesses, to large enterprises have experienced financial loss as a result. In this presentation attendees will learn practical, proven techniques to protect sensitive financial data against such threats. Unable to make this session? No worries – I’m holding it again on Saturday (see B38).

B28: HR/Employment Law Update (Credits: 1 TB)
1:10-2 p.m.
Patricia J. Hill
Partner / Smith, Gambrell & Russell, LLP
Jacksonville
I will discuss emerging issues in wage and hour laws, employment agreements, handbook policies, and employment discrimination laws.

B29  Revenue Recognition - What's New (Credits: 1 AA)
2:10-3 p.m.
J. Edward Grossman, CPA, CMA, CFE, CGMA
Proprietor
This session will discuss the current status of the FASB's project to clarify the principles for recognizing revenue. Will it result in improved comparability of revenue recognition practices across entities, industries, jurisdictions, and capital markets?

B30  Federal Tax Update (Individual) (Credits: 1 TB) (1 CFP)
2:10-3 p.m.
Albert Grasso
Of Counsel / Chuhak & Tecson, P.C.
Chicago, IL
I will share updates on these topics: : federal income, employee benefits, payroll, selected excise taxes; tax savings and planning opportunities; references to Internal Revenue Code, regulations, court decisions and IRS rulings; and practical illustrations on how laws and federal tax updates apply to client situations.

B31  Personal Wealth Management (Credits: 1 TB) (1 CFP)
2:10-3 p.m.
Marshall D. Gunn Jr, CPA/PFS, CFP
President / GunnChamberlain, PL
Jacksonville
The Fiscal Cliff, The Patient Protection and Affordable Care Act and The American Taxpayer Relief Act of 2012 have created traps and challenges impacting your client's personal wealth management. We will explore the numerous options and opportunities to help our clients succeed in these turbulent times.

B32  The Newest Tech Tools and Trends (Credits: 1 TB)
2:10-3 p.m.
Paul S. Hoffman, CPA, CITP
SouthTech
Sarasota
Current technology trends reflect major changes in efficiency, communications and access to data. This session will provide attendees the driving forces behind these trends and identify tools to take advantage of these new opportunities. Topics will include mobility, cloud computing, big data, analytics and security.

G06  Fraud: Don't be Blind (sided) (Credits: 2 AA)
3:30-5:10 p.m.
Bruce A. Nunnally, CPA
Partner / Carr, Riggs & Ingram, LLC
Miramar Beach
This session will take actual fraud cases and analyze them from the standpoint of (a) What happened? (b) What controls should have been in place to possibly prevent the fraud? and (c) What procedures should the accountant/auditor have performed that might have detected the fraud?

FICPA Magical Evening! - $75 per person
6-9:30 p.m.

Honor outgoing Chairman Scott G. Price and welcome incoming FICPA leadership with an exquisite dinner party at Epcot ®. Watch the IllumiNations: Reflections of Earth fireworks show afterwards!

B33  Housing Update Part 1 (Credits: 1 AA)
8:15-9:05 a.m.
Daniel A. Levine, CPA, CGMA
President / High Road Management, Inc
Miami
Is it time to buy, sell or hold residential real estate? The answer will differ from person to person, neighborhood to neighborhood, house to house. Spend an hour with Dan examining some important analytical review procedures for housing-related decisions.

B34  How to Make a Gift Without Really Making a Gift (Credits: 1 TB)
8:15-9:05 a.m.
David Pratt, JD, LLM, CPA
Managing Partner / Proskauer Rose LLP
Boca Raton
Most of our ultra-wealthy clients have already made gifts and exhausted their gift tax exemptions but such gifts have not made a dent. This presentation will focus on gifting strategies that do not require the use of exemptions, i.e., zeroed-out gifts.

B35  The Future of A&A – Panel (Credits: 1 AA)
9:10-10 a.m.
Cecil Patterson Jr, CPA, MBA (Moderator)
Patterson CPA Group, Inc.
Ponte Vedra Beach
And
C. Michael Halfast, CPA
Professional Liability Specialist / Risk Avoidance Managers, Inc.
St. Petersburg
And
Paul N. Brown, CPA
Director of Technical Services
Florida Institute of CPAs
Tallahassee
This presentation and discussion will focus on recent changes and developments in the FASB, the AICPA, and Florida regarding the accounting and auditing issues the CPA faces. The future of A & A is changing and will be changing very soon. Are you aware of the changes and ready for the future?

B36  Housing Update - Part 2 (Credits: 1 TB)
9:10-10 a.m.
Daniel A. Levine, CPA, CGMA
President / High Road Management, Inc
Miami
What is going to happen next in the local housing markets? Are they going to soar? Are they going to crash? Should I buy? Should I invest? Spend an hour with Dan discussing the major factors currently affecting housing supply, demand and’ ultimately, pricing so you can formulate your own conclusions.

B37  The Dumbest Things People Do to Hide Their Money – Finding Hidden Assets and Income in Divorce (Credits: 1 AA) (1 CFP)
10:15-11:05 a.m.
Michael S. Kridel, CPA/CFF/CITP, CFC, DABFA
Partner / Daszkal Bolton LLP
Boca Raton
Also called "Stupid Spouse Schemes," this session present amusing anecdotes of the often goofy, and always wrong, acts husbands and wives commit in an effort to beat the system, and their spouses, when divorcing. And how they're caught.

B38  (Repeat of B27) - Identity Theft: Protecting Financial Data in an Age of Cyber Crime(Credits: 1 TB)
10:15-11:05 a.m.
James Tarala
Principal Consultant / Enclave Security
Venice
Can’t attend this session on Friday? No worries – I’m replaying it on Saturday! Cybercrime is on the rise and everyone from individuals to small businesses to large enterprises have experienced financial loss as a result. In this presentation, attendees will learn practical, proven techniques to protect sensitive financial data against such threats.

B39  Status of Conversion to International Standards (Credits: 1 AA)
11:10 a.m.-12 p.m.
Lynn H. Clements, CPA, CMBA, CFM, Cr.FA, CFE
Dorotha C. Tanner Chair in Ethics in Business and Economics
Florida Southern College Barney Barnett School of Bus Free Enterprise
Lakeland
How close is the U.S. to converting to international GAAP? Explore the history of conversion, where we are today, and future expectations.

B40  Mobile Devices, Security and More(Credits: 1 TB)
11:10 a.m.-12 p.m.
Chris N. Fraser, CISA, CITP, CPA
Consulting Services Manager / Zeno Technology Solutions
This session will cover all things mobile - from mobile device management to mobile security. We'll look at the latest developments in the industry and how your firm should be leveraging these devices to their advantage. Is your firm leading the charge on “BYOD” (Bring Your Own Device) or under attack from BYOD?