Common Interest Realty Associations Conference Livestream

CIRA 2021 Banner for Virtual
Thursday, November 18, 2021 - Friday, November 19, 2021
Webcast or Webinar, Online
8:00am - 5:05pm (opens at 8:00am) EST
Accounting and Auditing and Technical Business

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$505.00 Regular Price
$755.00 Regular Price
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Course Type: CPE Conferences
Course Code: 21/CIRAWEB
Field of Study: Auditing, Accounting, Specialized Knowledge, Information Technology, Taxes


We welcome you to attend the 2021 FICPA CIRA Conference.

Common Interest Realty Associations total almost 50,000 in the State of Florida, housing over 9,000,000 people and collecting and spending hundreds of millions of dollars each year in maintenance assessments and reserves. The have a direct impact on our economy and CPAs who practice in this field must be well trained in the unique world of accounting that is CIRA accounting. Serving dual masters of both GAAP as well as Florida Statute and Florida Administrative Code, CPAs who practice in this field must stay abreast of the myriad of changes that impact this field of practice.

The FICPA CIRA Committee is proud to host this our 19th Annual CIRA Conference. Our two day program kicks off with a n Accounting and Auditing Update Related to CIRA by Bruce Nunnally. What follows will be two full days of education and updates focused solely on the CIRA Industry and topics relevant to CPA practitioners in this field: A&A Update and Federal Tax Updates, Reserves, Developer turnover, CIRA Legislative and Legal Update, Sales Tax, Peer Review, SAS Nos 134-140, and more.

CPAs must know the complex issues faced by common interest realty associations to serve them well. At the annual two-day CIRA Conference, hear from regulators, attorneys, reserve specialists, and CPAs specializing in this industry.

Two Ways to Attend

The Common Interest Realty Association Conference will also available in person.


Follow the FICPA on twitter @ficpa and use #ficpaCIRA to tweet about this conference.



Thursday, November 18, 2021

Introductions and Opening Remarks

Time: Thursday 8:00am - 8:05am


A&A Update Related to CIRA

Time: Thursday 8:05am - 9:45am Credits: 2 AA

Bruce Nunnally, CPA, CGMA, Partner, Carr, Riggs & Ingram, LLC

We will review changes in professional standards specifically as they relate to CIRAs.



Time: Thursday 9:45am - 9:55am

Sales Tax (FDOR)

Time: Thursday 9:55am - 10:45am Credits: 1 TB

David Scheer, Sr. Revenue Consultant, Florida Department of Revenue

  • Payment of sales tax on purchases
  • Sales tax on revenue from such things as Social activities admissions, vending machines, rental of facilities, fund raising events and business operations
  • Use tax on purchase/use of tangible property.
  • Governmental Leasehold Intangible Tax



Time: Thursday 10:45am - 10:50am

New Suite of Audit Standards (SAS Nos. 134-140)

Time: Thursday 10:50am - 11:40am Credits: 1 AA

Bruce Nunnally, CPA, CGMA, Partner and Alan Jowers, CPA, Carr, Riggs & Ingram, LLC

This session will specifically cover the new suite of audit standards, which will be applicable to all fiscal year 2021 CIRA audits. This will include, among other things, the new audit opinion and the option to present key audit matters (KAM).



Time: Thursday 11:40am - 12:40pm


Time: Thursday 12:40pm - 2:20pm Credits: 2 AA

Kevin Payne, Pat Flynn and Percy Legendre

Accounting for reserves in an Association's financial statements. A review of the Florida statutory rules for Condo's, HOA's, Timeshares and Co-Ops. Discussion of the acceptable method(s) of accounting for Reserves in accordance with ASC606 in the Association's financial statements.



Time: Thursday 2:20pm - 2:25pm

CIRA Legislative and Legal Update

Time: Thursday 2:25pm - 3:15pm Credits: 1 TB

Justin Thames - Director of Governmental Affairs - FICPA

This session will cover the results of the 2021 Legislative Session and Legislation impacting community associations.



Time: Thursday 3:15pm - 3:20pm

DBPR - Financial Issues & Deficiencies

Time: Thursday 3:20pm - 4:10pm Credits: 1 TB

Details to come soon!



Time: Thursday 4:10pm - 4:15pm

Ask the Experts

Time: Thursday 4:15pm - 5:05pm Credits: 1 AA

Patrick W. Flynn, Alan Jowers, Michael Halfast, & other panelists

Ask the Experts on financials, budgets and reserves. They will discuss what to do and what not to do to stay in compliance with Florida Statues and Rules.


Friday, November 19, 2021

Opening Remarks

Time: Friday 7:55am - 8:00am


Consideration of Fraud in a CIRA Audit

Time: Friday 8:00am - 8:50am Credits: 1 AA

Monte Kane, Director and Kristian Nenov, Senior Manager - BDO USA, LLP

I. Review of AU-C Section 240 -"Consideration of Fraud in a Financial Statement Audit"

II. Highlights of 2020 ACFE "Report to the Nations -2020 Global Study on Occupational Fraud and Abuse"

Ill. Further considerations due to expected increase in capital projects in light of the June, 2021 collapse of the Surfside Florida High-Rise Condominium


Cloud Migration of Accounting and Management Functions in the CIRA Industry

Time: Friday 8:50am - 9:40am Credits: 1 AA

Dale Tuttle, Partner, Withum Smith + Brown, PC

Moving to the cloud brings several key advantages (no more hardware, better disaster recovery, and enhanced security monitoring). But what happens then? Are you done? Too often, migrating to the cloud becomes the goal without thinking about what to do next. In this session we will look at the next logical steps after you migrate Accounting and Management functions to the cloud. For most businesses, migrating is step one. What you do next can have even more positive impacts to your operations. We will review the core reasons why you should migrate and then what you can then do to improve and extend your business operations using rapidly developing cloud-based data, automation, and AI services. We'll look at several of these cloud-based tools that literally anyone can adopt and use to truly modernize your core operations. We'll lay out a road-map to plan and adopt the services that make the most sense for your operations.



Time: Friday 9:40am - 9:50am

Federal Taxes in CIRA

Time: Friday 9:50am - 10:40am Credits: 1 TB

Details to come soon!



Time: Friday 10:40am - 10:45am

Audits in the Virtual World

Time: Friday 10:45am - 11:35am Credits: 1 AA

Erik Halluska, Partner, Withum Smith + Brown, PC

Audit issues that arise in moving to remote working, including using/auditing electronic processes and how to maintain integrity and proper internal controls. Best practices in remote work environments from the client and auditor perspective.



Time: Friday 11:35am - 12:35pm

Developer Turnover

Time: Friday 12:35pm - 1:25pm Credits: 1 AA

Steve Price, Owner, CPA LLC

This course will provide a top level overview of accounting for developer turnover issues related to condominium and homeowners associations. We will discuss various issues specific to turnover audits.



Time: Friday 1:25pm - 1:35pm

Federal Taxes in CIRA - Advanced

Time: Friday 1:35pm - 2:25pm Credits: 1 TB

Details to come soon!



Time: Friday 2:25pm - 2:35pm

Peer Review in CIRA Industry

Time: Friday 2:35pm - 3:25PM Credits: 1 AA

David Ramos, CPA

This course will review changes to peer review rules and processes.



  • Justin A Thames, DPL

    Justin Thames joined the FICPA in June 2011 as the Governmental Affairs Manager and was promoted to Director of Governmental Affairs in July 2015.  In this role, Justin is responsible for leading the Governmental Affairs Department in regulatory and lobbying activities including; developing creative strategies to accomplish the legislative and regulatory objectives, meeting with state legislators...

    Read more about Justin A Thames here
  • Mark Eliot Brechbill, CPA

    Mark Brechbill is the founder of Mark Brechbill, PLLC, a full service certified public accounting firm primarily serving the needs of small to mid-sized businesses in Stuart, FL and on the Treasure Coast.  Mark concentrates most of his time in the firms’ business and tax consulting practices, assisting with business formation and organization, purchases and sales, and reorganizations.  He is also...

    Read more about Mark Eliot Brechbill here
  • Kevin M Payne, CPA

    Kevin Payne is currently a partner for Carr, Riggs & Ingram, LLC located and is based in the firm’s Stuart, Florida office. His areas of professional interest/study are Common Interest Realty Associations.Kevin is a member of the Florida Institute of Certified Public Accountants, the American Institute of Certified Public Accountants, BDO Alliance, Florida Institute of CPAs Common Interest Realty...

    Read more about Kevin M Payne here
  • Bruce Allen Nunnally, CGMA,CPA

    Bruce Nunnally has over 32 years of public accounting experience, including 9 years with the international public accounting firm, Ernst & Young, LLP.During his career, Bruce served clients in a wide range of industries with varied financial reporting requirements. He has been directly responsible for directing audits serving small businesses to Fortune 200 companies.Bruce is a national lecturer...

    Read more about Bruce Allen Nunnally here
  • Keith A Jowers II, CPA

    It’s surprising what Alan knows — from Beatles music to governmental auditing. With more than 20 years of experience in public accounting, Alan focuses on providing audit and other assurance services for local governmental entities, condominium and homeowner associations, privately held businesses, and not-for-profit organizations. He also has experience working with a variety of insurance...

    Read more about Keith A Jowers II here
  • Erik A Halluska, CPA

    Erik Halluska is based in Withum's Orlando office and serves the Firm's Assurance and Accounting service area specializing in the Hospitality (Team Leader for the Vacation Ownership Team) and Not-for-Profit industries. Under this capacity, he advises clients through analysis of internal control and operational efficiencies, agreed-upon procedures, audits and reviews. His advisory services extend...

    Read more about Erik A Halluska here
  • C Michael Halfast, CPA

    Michael is an independent insurance agent and insurance consultant as well as the President of Risk Avoidance Managers, Inc.  Since 1997, Michael has concentrated his attention on claims-made policies, specifically professional liability and cyber liability insurance for accountants, lawyers and financial planners.  Michael works with over 125 CPA firms in the state of Florida and represents...

    Read more about C Michael Halfast here
  • Dale Tuttle

    Dale Tuttle is a Partner and the Practice Leader for the Withum Digital practice. Dale has more than 20 years of experience building and operating information technology services firms. At Withum, he helps operate the Firm’s cloud transformation business and works closely with other partners to grow our cloud-focused IT consulting business. Areas of specialty for this business unit include Office...

    Read more about Dale Tuttle here
  • Patrick W Flynn

    Patrick Flynn opened Flynn Community Compliance LLC. in January of 2019 to assist community associations in dealing with some of the complex financial, election and access to records issues that they deal with on a day to day basis, along with turnover of control issues prior to and after turnover.Prior to opening Flynn Community Compliance, Patrick worked for the Department of Business and...

    Read more about Patrick W Flynn here
  • Percy Joseph Legendre III, CPA

    Percy J. Legendre, III has over 35 years accounting, tax and consulting experience. In 2001 Mr. Legendre was named managing partner at Bashor & Legendre, LLP, CPAs. He frequently conducts seminars and workshops on various tax and accounting related issues. Mr. Legendre is a member of the American Institute of Certified Public Accountants (AICPA), Florida Institute of Certified Public Accountants...

    Read more about Percy Joseph Legendre III here
  • Monte E Kane, CFF,CGMA,PFS

    With over 30 years of experience in both national and regional public accounting firms, Monte’s expertise is in a wide diversity of industries, including real estate and condominiums, healthcare, professional service firms, hospitality, entertainment, manufacturing, distribution, forensic accounting, and estates and trusts.After being appointed to a national task force of the American Institute of...

    Read more about Monte E Kane here
  • William Kilgallon, EA

    Bill Kilgallon is the Tax Principal at Hafer LLC. Bill has expertise in all areas of tax compliance, merger and acquisitions services, structuring tax efficient sales of businesses, federal and state audit representation, tax planning, estate and gift taxes, transactional taxes, and general tax consulting.  Bill’s background and experience includes fifteen plus years’ in Big 4 Public Accounting...

    Read more about William Kilgallon here
  • David Randall Ramos, CGMA,CPA

    David Ramos is a sole proprietor from Lakeland. David began his career in public accounting in 1980. He opened his accounting practice in Lakeland in 1990 has been a peer reviewer since that time. He has served on the FICPA peer review committee several times. His practice serves a variety of industries including the CIRA industry. Mr. Ramos earned his undergraduate and then his master’s degree...

    Read more about David Randall Ramos here
  • Nicole Kathleen Johnson-Pendergrass

    Nicole Johnson is the Director of Operations at Hafer & Company Certified Public Accountants and Consultants in Palm Beach and Naples, Florida since 2005. She received her undergraduate degree in accounting from Cabrini College in Radnor, Pennsylvania. Her areas of experience include Common Interest Realty Associations (CIRA) audits, reviews and compilations; agreed-upon procedures for internal...

    Read more about Nicole Kathleen Johnson-Pendergrass here
  • Steven E Price, CPA

    Steven Price is a CPA with over 18 years of experience. As an auditor, he has served clients in the automobile, distribution, manufacturing, pension plan, retail, real estate, telecommunication, financial service industries and condominium and homeowners associations. In addition to his audit and tax responsibilities, Steven specializes in consulting and other accounting and taxation related...

    Read more about Steven E Price here
  • Jennifer Cilar

    Read more about Jennifer Cilar here
  • David Scheer

    Read more about David Scheer here
  • Julie Scarbrough

    Read more about Julie Scarbrough here

Major Topics:

  • Accounting and Auditing Update Related to CIRA
  • Sales Tax
  • New Suite of Audit Standards (SAS Nos. 134-140)
  • Reserves
  • DBPR - Financial issues and Deficiencies
  • CIRA Legislative and Legal Update
  • Ask the Experts Panel
  • Fraud in CIRA
  • Cloud Migration of Accounting and Management Functions in the CIRA Industry
  • Federal Taxes in CIRA
  • Audits in the Virtual World
  • Developer Turnover
  • Peer Review int he CIRA Industry

Designed For:

CPAs and accountants practicing in the Common Interest Realty Association industry

Sponsor & Exhibitor Information

Sponsors and Exhibitors