Discuss, examine, and teach about the most difficult and frequently found accounting and auditing issues in Common Interest Realty Associations (CIRAs) for 2014. Issues covered are RED Zone issues from professional standards including FASB Updates, Auditing changes and compilation and review changes from SSARS 19 and newly released exposure drafts. The RED Zone issues will include: Report changes, Engagement letters, and Documentation issues for residential and commercial condominium associations (condos), time-share, homeowners' associations, and others. Participants will also hear about independence, Interpretation 101-3 for non attest services performed for attest clients, when to capitalize assets, start-up situations, and transitions (turn-over) between developers and unit owners. Issues involving bad debts, asset recording, and budgeting in a troubled financial period will be discussed. Florida specific issues and changes to the Florida Statutes and Florida Administrative Codes will be covered. Also included will be issues on administration and marketing for the CIRA industry.
FICPA Seminar EZMaterials! Instead of picking up paper manuals at the event, you’ll be able to download the EZMaterials as searchable PDFs to your laptop, tablet or other device seven days before the event. For an additional fee you may choose to purchase a hardcopy of the seminar manuals. If requested during registration at least eight days prior to the course, your hardcopy will be available for pickup at the event. Click here for more information.