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Multi-State Nexus and Significant State Tax Legislation (2 hours) (Credits: 2.0 TB)
8:10am-9:50am
Jordan M. Goodman, Esq., CPA
Partner / Horwood Marcus & Berk
Chicago, IL
AND
Marilyn Wethekam, Esq.
Partner / Horwood Marcus & Berk
Chicago, 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. 

Department of Labor Update (2 hours) (Credits: 2.0 AA)
8:10am-9:50am
Michael E. Auerbach
Chief, Div. of Accounting Services
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. Auerbach will describe the pitfalls that most often plague benefit plan audits and result in rejection of Form 5500 filings.

Mainstreet Fairness: Bricks and Mortar v. Internet Retailers (Credits: 1.0 TB)
10:05am-10:55am
Ferdinand S. Hogroian
Legislative Counsel / Council on State Taxation
Washington, DC
AND
Rex D. Ware, Esq
Shareholder & Govt Contracts Leader / Fowler White Boggs PA
Tallahassee, FL
AND
James M. Ervin Jr, Esq
Partner / Holland & Knight, LLP
Tallahassee, FL
AND
Robert D. Clarke, Esq., MBA
SALT-Senior Manager / Grant Thornton LLP
Tampa, FL
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.  A point/counter-point presentation by the speakers addressing the "fairness" issues for in-state retailers, internet sellers, taxing authorities and consumers.

Employee Benefit Plans Audit and Accounting Guide (Credits: 1.0 AA)
10:05am-10:55am
Marilee P. Lau, CPA
EBP Consultant/KPMG- 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.

Mainstreet Fairness: Bricks and Mortar v. Internet Retailers Continued (Credits: 1.0 TB)
11:00am-11:50am
Robert D. Clarke, Esq., MBA
SALT-Senior Manager / Grant Thornton LLP
Tampa, FL
AND
James M. Ervin Jr, Esq
Partner / Holland & Knight, LLP
Tallahassee, FL
AND
Rex D. Ware, Esq
Shareholder & Govt Contracts Leader / Fowler White Boggs PA
Tallahassee, FL
AND
Ferdinand S. Hogroian
Legislative Counsel / Council on State Taxation
Washington, DC
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.  A point/counter-point presentation by the speakers addressing the "fairness" issues for in-state retailers, internet sellers, taxing authorities and consumers.

How to Improve Audit Efficiencies and Determine Appropriate Sample Sizes (Credits: 1.0 AA)
11:00am-11:50am
Jennifer Keshwar
Director, Assurance Services / McGladrey LLP
Orlando, FL
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, and Distributions.

Auditing Benefit Plans for Staff and Seniors (Credits: 1.0 AA)
11:00am-11:50am
Ian E. Shapiro, CPA
Partner / BDO USA, LLP
Miami, FL
This session will provide seniors and staff with some of the common pitfalls and areas to "be on the look out 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.

Lunch Presentation - State of the States (Credits: 1.0 TB)
11:50am-1:00pm
Harley T. 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.

Lunch Presentation - IRS Update (Credits: 1.0 TB)
11:50am-1:00pm
Loretta G. Dollar
EP Manager, Gulf Coast Area / Internal Revenue Service
Dallas, TX
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.

Ethics: Protecting the Integrity of Florida CPAs - All New (4 hours) (Credits: 4.0 ET)
1:15pm-4:50pm
Cecil Patterson Jr., CPA, MBA
Patterson CPA Group, Inc.
Ponte Vedra Beach, FL

Apportionment Issues (Credits: 1.0 TB)
1:15pm-2:05pm
Mark R. Arrigo, CPA, MBA
Grant Thornton LLP
Tampa, FL

Department of Labor Fee Disclosures and the Audit Impact for 2012 (Credits: 1.0 AA)
1:15pm-2:05pm
Michael R. Durante
Managing Member / Berman Hopkins Wright & LaHam, CPAs & Associates, LLP
Melbourne, FL
AND
Thomas Santa Barbara, QPFC
President / Berman Hopkins Retirement Solutions
Melbourne, FL

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.

Financial Reporting and Disclosure (Credits: 1.0 AA)
1:15pm-2:05pm
Ian E. Shapiro, CPA
Partner / BDO USA, LLP
Miami, FL
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.

Department of Revenue Panel (Credits: 1.0 TB)
2:20pm-3:10pm
James . Morocco
Reveue Program Administrator II / Florida Department of Revenue
Clearwater, FL
AND
Carmen Rosamonda
Revenue Program Administrator / Florida Department of Revenue
Maitland, FL
AND
Peter J. Steffens, CPA
Revenue Program Administrator / Florida Department of Revenue
Tallahassee, FL

Auditing Fraud Issues in an Employee Benefit Plan (Credits: 1.0 AA)
2:20pm-3:10pm
Robert H. Heidt, CPA
Partner - Assurance Services / McGladrey LLP
Orlando, FL

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.

Learning Objectives: Upon successful completion, the user should be able to: describe the nature and characteristics of fraud,  identify which roles are responsible for fraud  detection,  explain why fraud occurs and who commits it, list three types of situational pressures and how to deal with them, describe how to minimize fraud opportunities, and
 describe personal characteristics and how to demonstrate personal integrity.

Plan Audits, Corrections and Fiduciary Issues (Credits: 1.0 AA)
2:20pm-3:10pm
Lisa R. Carrasco, J.D., LL.M
Counsel / Smith, Gambrell & Russell, LLP
Jacksonville, FL

Presentation 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.

Active Florida Tax Litigation (Credits: 1.0 TB)
3:15pm-4:05pm
Tony C. Hamm
Deputy General Counsel / Florida Department of Revenue
Tallahassee, FL
AND
Mark E. Holcomb, Esq
Partner / Madsen, Goldman & Holcomb LLP
Tallahassee, FL
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.

Audit Quality Center Update (Credits: 1.0 AA)
3:15pm-4:05pm
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)
7:00pm-
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.

Early Bird: Not for Profit Update - $20 Additional Charge (Credits: 1.0 AA)
7:00am-7:50am
Gregory B. Capin, CPA
Partner / CapinCrouse LLP
Lawrenceville, GA
This session will highlight recent FASB pronouncements and projects affecting NFP entities, including the agenda of its NFP Advisory Committee, as well as the recently released AICPA Audit and Accounting Guide for Not-for-Profit Entities.

Keynote Address: Managing Multiple Generations: Next Steps and New Surprises (Credits: 1.0 BE)
8:15am-9:05am
Karl Ahlrichs, SPHR
Human Resource Consultant / ExpertSpeaks
Carmel, IN

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, Xers want options, and the new generation wants action.  Your move, as you develop a succession plan.

Fresh data is showing some surprising new realities in the workplace, the common wisdom of a few years ago has shifted, and this presentation charts some new generational paths. 

Key issues covered:
• The 3 values that all generations appear to have in common
• How the Millennials are motivated, and how they got that way
• Where the new citizens from other countries fit into the equation, and what their core motivators are
• The one trait – teamwork – that is interpreted differently by all of the generations, and how to respond

Women's Leadership Summit - $99 Additional Charge (Credits: 6.0 BE)
8:15am-2:15pm
 This year’s Women's Leadership Summit will provide Florida business women of all industries with opportunities to network and advance their leadership skills.  Please click here for more information.

Breakout 1: Audit Clarity Standards Update (Credits: 1.0 AA)
9:30am-10:20am
Anthony M. Palermo, CPA
Ahearn, Jasco & Company
Pompano Beach, FL

Breakout 2: Security Current Threats and Strategies (Credits: 1.0 TB)
9:30am-10:20am
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 firms, and debunk 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.

Breakout 3: Shut Up, Don't Say Anything, Get a Lawyer (Credits: 1.0 TB)
9:30am-10:20am
Frances D. Sheehy, BS, JD
Tax Attorney / Law Office of Frances Sheehy
Coconut Creek, FL
This presentation will describe several common and not so common red flags when raised by a client, by information provided by a client, or by contact with the IRS which should alert the pracititioner that the client's (and perhaps the CPA's) best interests would be best served to involve a tax attorney. 

Breakout 4: Click-Through Nexus (Credits: 1.0 TB)
9:30am-10:20am
James M. Ervin Jr, Esq
Partner / Holland & Knight, LLP
Tallahassee, FL
AND
Robert D. Clarke, Esq., MBA
SALT-Senior Manager / Grant Thornton LLP
Tampa, FL
Discussion of the latest developments concerning sales tax "click-through nexus" and other efforts by taxing authorities to require the collection of sales tax by remote sellers.

Breakout 5: FASB Update (Credits: 1.0 AA)
10:30am-11:20am
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.

Breakout 6: Panel - Engagement Letter Defects (Credits: 1.0 TB)
10:30am-11:20am
Nancy S. DiSalvo
Partner / BKHM, PA
Winter Park, FL
AND
J. Carter Andersen
Shareholder / Bush Ross, PA
Tampa, FL
AND
Duncan B. Will, CPA/ABV, CFE, CFFA
A&A Loss Prevention Specialist / Camico
San Mateo, CA
AND
C Michael Halfast, CPA
President / Risk Avoidance Managers, Inc
St Petersburg, FL

This session will start with a panel discussion between a Loss Provention 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.  Attendess are welcome to submit their own engagement letters (or specific clauses) to be picked as part of the discussion.  Please e-mail you engagement letter to the session moderator, Michael Halfast, at mhalf@tampabay.rr.com.  Questions from the audience will be welcome throughout the presentation.

Breakout 7: Impact of Bankruptcy on Tax Debts (Credits: 1.0 TB)
10:30am-11:20am
Frances D. Sheehy, BS, JD
Tax Attorney / Law Office of Frances Sheehy
Coconut Creek, FL
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?

Breakout 8: The Basic Framework of Florida Tax Law (Credits: 1.0 TB)
10:30am-11:20am
James H. Sutton Jr, CPA,JD,LLM (TAX)
Moffa, Gainor, & Sutton, PA
Tampa, FL
AND
Joseph P. Handy, CPA, CFST
Joseph P. Handy, CPA, PL
N Miami, FL

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.

Lunch Presentation: Economic Update (Credits: 1.0 TB)
12:00pm-12:50pm
Sean Snaith

Golf Tournament - $135 per person, includes box lunch
1:00pm-5:00pm
Follow in the footsteps of golf's greatest legends by experiencing courses created by leading designers. Home to an annual PGA Tournament since 1971, Disney offer the best golf has to offer.

Soar Above Walt Disney World® Resort Helicopter Tour - Adult $85 per (13 and older)
1:00pm-
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)
1:00pm-
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.

BASS Fishing - $80 per person
1:30pm-3:30pm
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 and two (2) Guests per Nitro Bass boat. Guests may bring their own equipment.

Business Casual with Style Fashion Show and Shopping Spree - $15 per person
2:30pm-6:00pm
Hosted by Dillard's and the opportunity to shop at The Florida Mall®, the largest shopping mall in Central Florida.

Breakout 9: Yellow Book Update (Credits: 1.0 AA)
1:10pm-2:00pm
Sam M. McCall, PhD, CPA, CGMA, CGFM, CIA, CGAP
Chief Audit Officer / Florida State University Off of Chief Insp Gen Serv, FSU
Tallahassee, FL
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.

Breakout 10: An Economic Approach to Accounting (Credits: 1.0 AA)
1:10pm-2:00pm
George Heyman, CPA, MAS, MBA, CGMA
Instructor / AuditSense, LLC
Tampa, FL
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.

Breakout 11: Litigation Against CPAs - How to Avoid Being Sued (Credits: 1.0 TB)
1:10pm-2:00pm
Pete L. DeMahy, Esq.
Shareholder/Attorney / DeMahy Labrador Drake Victor & Cabeza
Coral Gables, FL
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.

Breakout 12: Property Tax Update (Credits: 1.0 TB)
1:10pm-2:00pm
Robert S. Goldman
Partner / Madsen, Goldman & Holcomb LLP
Tallahassee, FL
AND
William D. Shepherd
General Counsel / Hillsborough County Property Appraiser
Tampa, FL
Property Tax Update- Update on legal matters involving property taxation.  Presentation of current trends and issues in property tax matters, in particular focusing on the valuation of tangible personal property.

Breakout 13: GASB Update (Credits: 1.0 AA)
2:10pm-3:00pm
Lisa R. Parker, CPA
Project Manager / Governmental Accounting Standards Bd
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.

Breakout 14: Social Networking Liabilities (Credits: 1.0 TB)
2:10pm-3:00pm
Joyce Chastain
Human Resources Consultant / The Krizner Group
Tallahassee, FL

Breakout 15: New Documentation Issues in A&A (Credits: 1.0 AA)
2:10pm-3:00pm
Bruce A. Nunnally, CPA, CGMA
Partner / Carr, Riggs & Ingram, LLC
Miramar Beach, FL
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.

Breakout 16: Best Practices Florida Tax Audit (Credits: 1.0 TB)
2:10pm-3:00pm
Joseph P. Handy, CPA, CFST
Joseph P. Handy, CPA, PL
N Miami, FL
AND
Glenn A. Bedonie, CPA, CFST
Owner / Glenn A. Bedonie, CPA, P.A.
Tallahassee, FL

Precise information is provided on the essential do's and don't when providing tax consultation services for clients undergoing an examination for tax compliance with Florida's Revenue laws and regulations.

Meet Your Mentoring Match (No charge)
3:00pm-4:30pm
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.

General Session: Asking Questions/Listening to Answers (2 hours) (Credits: 2.0 AA)
3:30pm-5:10pm
George Heyman, CPA, MAS, MBA, CGMA
Instructor / AuditSense, LLC
Tampa, FL
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.

Give Kids the World Volunteer Service Event
5:00pm-9:00pm

Dine Around Orlando (Thursday Night)
7:00pm-
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.

Early Bird: Compilation and Review - $20 Additional Charge (Credits: 1.0 AA)
7:00am-7:50am
Chuck Landes, CPA
VP, Professional Standards & Services / AICPA
Washington, DC
Chuck 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: The Nation’s Fiscal Challenge and A Way Forward (Credits: 1.0 TB)
8:15am-9:05am
David M. Walker, CPA
Founder & CEO / Comeback America Initiative (CAI)
Bridgeport, CT
The Honorable David M. Walker takes 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.

Breakout 17: Leases - Applying the Proposed Lease Guidance (Credits: 1.0 AA)
9:30am-10:20am
J E. Grossman, CPA, CMA, CFE, CGMA
Proprietor / J. Edward Grossman, CPA
Lakeland, FL
This session will provide an overview of the recent activities taking place at Financial Accounting Standards Board.

Breakout 18: Healthcare Affordable Care Act (Part 1) (Credits: 1.0 TB)
9:30am-10:20am
Lisa R. Carrasco, J.D., LL.M
Counsel / Smith, Gambrell & Russell, LLP
Jacksonville, FL
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 Breakout Session 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.  During Breakout Session Part 2, the presentation will include an overview of recent PPACA guidance and upcoming deadlines for employers.

Breakout 19: Florida Single Audit Act (Credits: 1.0 AA)
9:30am-10:20am
Daniel J. O'Keefe, CPA, CFE, MBA
Shareholder / Moore Stephens Lovelace, PA
Winter Park, FL
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.

Breakout 20: Communications Service Tax (Credits: 1.0 TB)
9:30am-10:20am
Glenn M. Feldman, CPA,MBA,MST
Crowe Horwath LLP
Ft Lauderdale, FL
AND
Isabel Nogues
Assistant General Counsel / Florida Department of Revenue Office of the General Counsel
Tallahassee, FL
Current issues with compliance, audits and legislative changes.

Breakout 21: Fiduciary Accounting (Credits: 1.0 AA)
10:30am-11:20am
Frederick G. Spoor, CPA/PFS/CGMA
Shareholder / Spoor & Associates, PA
St Petersburg, FL
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.

Breakout 22: Healthcare Affordable Care Act (Part 2) (Credits: 1.0 TB)
10:30am-11:20am
Lisa R. Carrasco, J.D., LL.M
Counsel / Smith, Gambrell & Russell, LLP
Jacksonville, FL
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 Breakout Session 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.  During Breakout Session Part 2, the presentation will include an overview of recent PPACA guidance and upcoming deadlines for employers.

Breakout 23: Budget and Forecast Systems Comparison (Credits: 1.0 TB)
10:30am-11:20am
Mark W. Ryburn, CITP, CPA
Product Line Mgr - Workflow Solutions / CCH, a Wolters Kluwer business
Ellenton, FL
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.

Breakout 24: Corporate Income Tax (Credits: 1.0 TB)
10:30am-11:20am
Kevin J. Herzberg, CPA, MBA
Partner & Tax Practice Leader / Grant Thornton LLP
Tampa, FL
AND
Scott C. Batsch
Vice President - Corporate Tax / Lender Processing Services
Jacksonville, FL

Lunch Presentation: Financial Reporting Framework (Credits: 1.0 AA)
12:00pm-12:50pm
Chuck Landes, CPA
VP, Professional Standards & Services / AICPA
Washington, DC
Chuck 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. 

Richard Petty Experience® - Adult $125 per (14 and older)
1:00pm-5:00pm
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 Experience® - Children $80 per (age 6-13)
1:00pm-5:00pm
CHILD REGISTRATION OPTION (Age 6-13): Junior Ride-Alongs 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.

Breakout 25: Audits of Group Financial Statements (Credits: 1.0 AA)
1:10am-2:00pm
Chuck Landes, CPA
VP, Professional Standards & Services / AICPA
Washington, DC

Breakout 26: Federal Tax Update (Business) (Credits: 1.0 TB)
1:10pm-2:00pm
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.

Breakout 27: Identify Theft: Protecting Financial Data in and Age of Cyber Crime (Credits: 1.0 TB)
1:10pm-2:00pm
James Tarala
Principal Consultant / Enclave Security
Venice, FL
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.

Breakout 28: HR/Employment Law Update (Credits: 1.0 TB)
1:10pm-2:00pm
Patricia J. Hill
Partner / Smith, Gambrell & Russell, LLP
Jacksonville, FL
Emerging issues in wage and hour laws, employment agreements, handbook policies, and employment discrimination laws.

Breakout 29: Revenue Recognition - What's New (Credits: 1.0 AA)
2:10pm-3:00pm
J E. Grossman, CPA, CMA, CFE, CGMA
Proprietor / J. Edward Grossman, CPA
Lakeland, FL
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?

Breakout 30: Federal Tax Update (Individual) (Credits: 1.0 TB)
2:10pm-3:00pm
Albert Grasso
Of Counsel / Chuhak & Tecson, P.C.
Chicago, IL
Updates: 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.

Breakout 31: Personal Wealth Management (Credits: 1.0 TB)
2:10pm-3:00pm
Marshall D. Gunn Jr, CPA/PFS, CFP
President / GunnChamberlain, PL
Jacksonville, FL
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.

Breakout 32: The Newest Tech Tools and Trends (Credits: 1.0 TB)
2:10pm-3:00pm
Paul S. Hoffman, CPA, CITP
President / SouthTech
Sarasota, FL

General Session: Fraud: Don't be Blind(Sided) (Credits: 2.0 AA)
3:30pm-5:10pm
Bruce A. Nunnally, CPA, CGMA
Partner / Carr, Riggs & Ingram, LLC
Miramar Beach, FL
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
6:00pm-9:30pm

Celebrate a changing of FICPA leadership with a Magical Evening of fine dining and to honor outgoing chairman Scott G. Price.

You're invited to an exquisite dinner party at Epcot®. Watch the true magic unfold with the IllumiNations: Reflections of Earth fireworks, laser and water show afterwards!

Breakout 33: Housing Update Part 1 (Credits: 1.0 AA)
8:15am-9:05am
Daniel A. Levine, CPA, CGMA
Real Estate Investor, Developer, Mngr / High Road Management, Inc
Miami, FL
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.

Breakout 34: Estate Planning Update: How to Make a Gift Without Really Making a Gift (Credits: 1.0 TB)
8:15am-9:05am
David Pratt, JD, LLM, CPA
Managing Partner, Boca Raton Office / Proskauer Rose LLP
Boca Raton, FL
Most of our ultra wealthy clients have already made gifts and exhausted their tax exemptions but such gifts have not made a dent.  This presentation wil focus on gifting strategies that do not require the use of exemption, i.e., zeroed-out gifts.

Breakout 35: The Future of A&A - Panel (Credits: 1.0 AA)
9:10am-10:00am
C Michael Halfast, CPA
President / Risk Avoidance Managers, Inc
St Petersburg, FL
AND
Paul N. Brown, CPA, CGMA
Director of Technical Services / Florida Institute of CPAs
Tallahassee, FL
AND
Cecil Patterson Jr., CPA, MBA
Patterson CPA Group, Inc.
Ponte Vedra Beach, FL
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?

Breakout 36: Housing Update - Part 2 (Credits: 1.0 TB)
9:10am-10:00am
Daniel A. Levine, CPA, CGMA
Real Estate Investor, Developer, Mngr / High Road Management, Inc
Miami, FL
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.

Breakout 37: The Dumbest Things People Do to Hide Their Money - Finding Hidden Assets and Income in Divorce (Credits: 1.0 AA)
10:15am-11:05am
Michael S. Kridel, CPA/CFF/CITP, CFC
Partner / Daszkal Bolton LLP
Boca Raton, FL
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.

Breakout 38 (Repeat of B27): Identity Theft: Protecting Financial Data in an Age of Cyber Crime (Credits: 1.0 TB)
10:15am-11:05am
James Tarala
Principal Consultant / Enclave Security
Venice, FL
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.

Breakout 39 - Status of Conversion to International Standards (Credits: 1.0 AA)
11:10am-12:00pm
Lynn H. Clements, CFE, CFM
D.C. Tanner Chair in Ethics / Florida Southern College Barnett School of Bus & Economics
Lakeland, FL
How close is the U.S. to converting to international GAAP?  Explore the history of conversion, where we are today, and future expectations.

Breakout 40 - Mobile Devices, Security and More (Credits: 1.0 TB)
11:10am-12:00pm
Chris N. Fraser, CISA, CITP, CPA
Consulting Services Manager

Dine Around Orlando (Wednesday Night)
7:00pm-9:00pm
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.

Women's Leadership Summit - $99 Additional Charge (Credits: 6.0 BE)
8:15am-2:15pm
This year’s Women's Leadership Summit will provide Florida business women of all industries with opportunities to network and advance their leadership skills. Please click here for more information.

Golf Tournament - $135 per person, includes box lunch
1:00pm-5:00pm
Follow in the footsteps of golf's greatest legends by experiencing courses created by leading designers. Home to an annual PGA Tournament since 1971, Disney offer the best golf has to offer.

Soar Above Walt Disney World® Resort Helicopter Tour - Adult $85 per (13 and older)
1:00pm-
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)
1:00pm-
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.

BASS Fishing - $80 per person
1:30pm-3:30pm
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 and two (2) Guests per Nitro Bass boat. Guests may bring their own equipment.

Business Casual with Style Fashion Show and Shopping Spree - $15 per person
2:30pm-6:00pm
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)
3:00pm-4:30pm
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.

Give Kids the World Volunteer Service Event
5:00pm-9:00pm

Dine Around Orlando (Thursday Night)
7:00pm-9:00pm
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.

Richard Petty Driving Experience® - Adult $125 per (14 and older)
1:00pm-5:00pm
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)
1:00pm-5:00pm
CHILD REGISTRATION OPTION (Age 6-13): Junior Ride-Alongs 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.

FICPA Magical Evening! - $75 per person
5:30pm-10:30pm

Celebrate a changing of FICPA leadership with a Magical Evening of fine dining and to honor outgoing chairman Scott G. Price.

You're invited to an exquisite dinner party at Epcot®. Watch the true magic unfold with the IllumiNations: Reflections of Earth fireworks, laser and water show afterwards!

Spouse or Guests - $175 per person (includes Wed. & Thur. evening receptions and Fri. FICPA Magical Evening!)
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