2019 prospectus - florida institute of cpas...disney’s contemporary resort — orlando 3800...

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JUNE 13-14, 2019 DISNEY’S CONTEMPORARY RESORT IN ORLANDO 2019 PROSPECTUS

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Page 1: 2019 PROSPECTUS - Florida Institute of CPAs...disney’s contemporary resort — orlando 3800 Esplanade Way, Suite 210, Tallahassee, FL 32311 • (800) 342-3197 • (850) 224-2727

JUNE 13-14, 2019DISNEY’S CONTEMPORARY RESORT IN ORLANDO

2019 PROSPECTUS

Page 2: 2019 PROSPECTUS - Florida Institute of CPAs...disney’s contemporary resort — orlando 3800 Esplanade Way, Suite 210, Tallahassee, FL 32311 • (800) 342-3197 • (850) 224-2727

2 | MEGA CPE CONFERENCE FICPA.ORG/MEGA

JUNE 13-14, 2019DISNEY’S CONTEMPORARY RESORT IN ORLANDO

TABLE O F C ONTE NTS

MEGA R.O.I. AWAITSWant to reach more than 500 accounting professionals? Join the FICPA for the 2019 Mega CPE Conference at Disney’s Contemporary Resort in Orlando.

Mega’s exhibit hall gets you close to our attendees and offers an exciting networking environ-ment. Extend your targeted impressions by becoming an exclusive sponsor of a keynote speak-er or get into attendee hands with your logo on the event brochure or Drawstring Sportspack.

More than half of Mega attendees are purchasing decision makers, which means you can get more of what you came for: leads and sales. CPAs are here to shop – according to Mega event surveys, attendees have overwhelmingly requested MORE vendors.

3 By the Numbers

4 2019 Sponsorship Opportunities

5 2019 Exhibitor Opportunities

7 Booth Package and Floorplan

8 Exhibitor Application/Contract

9 2019 Advertising Opportunities

10 Terms of Contract

Page 3: 2019 PROSPECTUS - Florida Institute of CPAs...disney’s contemporary resort — orlando 3800 Esplanade Way, Suite 210, Tallahassee, FL 32311 • (800) 342-3197 • (850) 224-2727

3 | MEGA CPE CONFERENCE FICPA.ORG/MEGA

WHERE DO THEY COME FROM?45% Public Accounting36% Industry 6% Government11% Other Financial Professionals

TOP CHALLENGES FACING ATTENDEES• Keeping up with changes & complexity of tax laws• Client Acquisition and Retention• Succession Planning• Retaining/Finding Qualified Staff• Seasonality/Workload Compression*

TOP AREAS FOR INCREASED SPENDING INCLUDE TECHNOLOGY31% Process Automation23% Blockchain15% Artificial Intelligence

55%of show attendees are purchasing decision makers.

56%of CFOs reported optimism in the U.S. economy and planned to invest in their companies to expand growth.**

STEP UP YOUR SELLING POTENTIALwith great traffic and qualified leads.Register today to be an exhibitor with the Florida Institute of CPAs!

* The PCPS CPA Firm 2017 Top Issues Diagnostic Report. Rep. AICPA PCPS, n.d. Web.** TD Bank. CFOs Increasingly Optimistic about Economic Growth, Spending More on Technology and Workforce: TD Bank Annual CFO Survey. Monitor Dailey, January/February 2018. Web.

Extend your reach at our biggest eventwith branded takeaways and more.

Page 4: 2019 PROSPECTUS - Florida Institute of CPAs...disney’s contemporary resort — orlando 3800 Esplanade Way, Suite 210, Tallahassee, FL 32311 • (800) 342-3197 • (850) 224-2727

4 | MEGA CPE CONFERENCE FICPA.ORG/MEGA

2019 SPONSORSHIP OPPORTUNITIES

$11,975 $8,900

• Sponsor Recognition at Choice of (depending on availability):

• Mega CPE Conference Keynote Speaker (Thursday)

• Introduction by Chair at Keynote

• Chairman’s Celebration and Leadership Event, Introduction by Chair at Event

• Additional Sponsor Recognitions:

• CPE Classroom PowerPoint (FICPA Facts & Trivia Pre-Session Slides)

• Mega CPE Conference Exhibitor Web Page

• Electronic CPE Manual (Received by All CPE Attendees)

• Print Ad in Mega CPE Conference Brochure – Full-Page, Full-Color (Submission Deadline: April 2, 2019)

• 30% Discount Off Any A La Carte Sponsor Options (Based on Availability – See Page 6)

• One Carpeted Tabletop Exhibit Space on Thursday and Friday

• Complimentary Lunch Tickets (2 Lunches x 2 Days)

• Electricity Available (Additional Charges and Arrangements Apply)

• Attendee Mailing List for Sales Lead Follow Up (Upon Request, Post Conference)

• Two 5-minute pitches at sponsor showcase (limited available)

• One Full-page, Full-color Ad in Mega CPE Conference Show Program

• Enhanced Tabletop Exhibitor Package “B” (See Page 5)

• Attendee Mailing List for Sales Lead Follow Up (Upon Request, Post Conference)

• Two 5-minute pitches at sponsor showcase (limited available)

• Company Listing in:

• Mega CPE Conference Brochure

• Mega CPE Conference Exhibitor Web Page

• Electronic CPE Manual (Received by All CPE Attendees)

• 30% Discount Off Any A La Carte Sponsor Options (Based on Availability – See Page 6)

• Onsite Sponsor Wall Recognition (Signage)

PLATINUM SPONSOR PACKAGE

(Total Retail Value: $18,340) (Total Retail Value: $12,435)

GOLD SPONSOR PACKAGE

$5,000

• Enhanced Tabletop Exhibitor Package “B” (See Page 5)

• 5-minute pitch at sponsor showcase (limited available)

• Print Ad in Mega CPE Conference Brochure – Half-Page, Full Color (Submission Deadline: April 2, 2019)

• 30% Discount Off Any A La Carte Sponsor Options (Based on Availability – See Page 6)

• Additional 10% Off Any A La Carte Sponsor Option (Total of $30, See Page 6)

(Total Retail Value: $7,920)

SILVER SPONSOR PACKAGE

*FICPA’s choice of placement, ad must be used by Dec. 31, 2019. For Florida CPA Today ads, the advertiser may apply the value of a one-sixth page ad.

Page 5: 2019 PROSPECTUS - Florida Institute of CPAs...disney’s contemporary resort — orlando 3800 Esplanade Way, Suite 210, Tallahassee, FL 32311 • (800) 342-3197 • (850) 224-2727

5 | MEGA CPE CONFERENCE FICPA.ORG/MEGA

2019 SPONSORSHIP OPPORTUNITIES

2019 EXHIBITOR OPPORTUNITIES

$10,000

• Included Signage

• Additional Sponsor Recognitions:

• CPE Classroom PowerPoint (FICPA Facts & Trivia Pre-Session Slides)

• Mega CPE Conference Exhibitor Web Page

• Electronic CPE Manual (Received by All CPE Attendees)

• One Carpeted Tabletop Exhibit Space on Thursday and Friday

• Complimentary Lunch Tickets (2 Lunches x 2 Days)

• Electricity Available (Additional Charges and Arrangements Apply)

• Attendee Mailing List for Sales Lead Follow Up (Upon Request, Post Conference)

INTERNET

(Total Retail Value: $18,340)

$1,400

$975

$1,200

• Basic Tabletop Exhibitor Package Benefits Plus:

• One-Sixth page, Full-Color Ad in Florida CPA Today Magazine (FCT) *

• 20% Discount Off Any A La Carte Sponsor Options (Based on Availability – See Page 6)

• Tabletop Exhibit Space on Thursday and Friday

• Complimentary Lunch Tickets (2 Lunches x 2 Days)

• Networking at Thursday Evening Reception

• Attendee Mailing List for Sales Lead Follow Up (Upon Request, Post Conference)

• A La Carte Upgrades Available, Based on Availability (See Page 6)

• Company Listing in:

• Mega CPE Conference Brochure (12,000+ Distribution, Package Must be Purchased by March 25, 2019)

• Mega CPE Conference Exhibitor Web Page

• Electronic CPE Manual (Received by All CPE Attendees)

• Electricity Available (Additional Charges and Arrangements Apply)

• Basic Tabletop Exhibitor Package Benefits Plus:

• One Month Banner Ad on FICPA Website

• 20% Discount Off Any A La Carte Sponsor Options (Based on Availability – See Page 6)

ENHANCED TABLETOP EXHIBITOR PACKAGE “B”

BASIC TABLETOP EXHIBITOR PACKAGE

ENHANCED TABLETOP EXHIBITOR PACKAGE “A”

(Total Retail Value: $4,878)

(Total Retail Value: $3,470)

(Total Retail Value: $4,520)

Page 6: 2019 PROSPECTUS - Florida Institute of CPAs...disney’s contemporary resort — orlando 3800 Esplanade Way, Suite 210, Tallahassee, FL 32311 • (800) 342-3197 • (850) 224-2727

6 | MEGA CPE CONFERENCE FICPA.ORG/MEGA

2019 A LA CARTE OPTIONS

Extend your reach at our Mega CPE Conference with branded takeaways and more.

# AVAILABLE SPONSOR DESCRIPTION SPONSOR PRICE NOTES

Exclusive! Hotel Keycard $5,000 Put your message directly in the hotel guests’ hands. Logo and message on hotel keycard

Exclusive! Chairman’s Hospitality Suite $2,500

Exclusive! Dessert in Exhibit Hall $2,500 Includes Signage

Exclusive! Notepads $2,500Provided to every attendee at registrationsLogo imprinted on notepads (vendor to provide, deadlines apply)

Exclusive! Complimentary Shoe Shines $1,600 Signage at Shoe Shine Stand

Exclusive! Mobile App Download $1,500 Promote a mobile app

Exclusive! Lunch – Thursday $1,200 Logo on Tent Card at Every Table

Exclusive! Lunch – Friday $1,200 Logo on Tent Card at Every Table

Exclusive! Pocket Schedule and Name Badge Lanyard $1,000

Logo on Conference Pocket Schedule andlanyard (Vendor Provides Lanyards;Deadlines Apply)

Exclusive! Breakfast – Thursday $1,000 Signage at Breakfast Buffet

Exclusive! Breakfast – Friday $1,000 Signage at Breakfast Buffet

4 Sponsors Vendor Reception – Thursday $600 Signage at Bar or Food Station

8 Sponsors Drawstring Sportspack $600 Logo Imprinted on Sportspack

6 Sponsors Show T-shirts (full sponsorship required) $500 Logo imprinted on all t-shirts

4 Sponsors Show Bag Stuffers *$500 Items subject to approval

1-4 Sponsors 5-Minute Pitch $500 Limited availability (lunches only)

Exclusive! Cell Phone Card Holder $500

Cell Phone Cardholders Must be Purchased by Your Company and Provided for Stuffing Prior to Event Deadline (TBD) (vendor provides card holder, deadlines apply)

Page 7: 2019 PROSPECTUS - Florida Institute of CPAs...disney’s contemporary resort — orlando 3800 Esplanade Way, Suite 210, Tallahassee, FL 32311 • (800) 342-3197 • (850) 224-2727

7 | MEGA CPE CONFERENCE FICPA.ORG/MEGA

CONFERENCE TIMES

EXHIBITOR SET-UP HOURSWednesday, June 12 ..... 12:30 - 6 p.m.Thursday, June 13 .......... 6:30 - 7 a.m.

SHOW HOURSThursday, June 13 .......... 7:30 a.m - 6:30 p.m.Vendor Reception ......... 4:55 - 6:30 p.m.Friday, June 14 ................ 7:30 a.m. - 1 p.m.

EXHIBITOR MOVE-OUT HOURS:Friday, June 14 ................ 1 - 5 p.m.

Pending Fire Marshal Approval.

JUNE 13-14, 2019DISNEY’S CONTEMPORARY RESORT — FANTASIA BALLROOM

7 | MEGA CPE CONFERENCE FICPA.ORG/MEGA

Page 8: 2019 PROSPECTUS - Florida Institute of CPAs...disney’s contemporary resort — orlando 3800 Esplanade Way, Suite 210, Tallahassee, FL 32311 • (800) 342-3197 • (850) 224-2727

8 | MEGA CPE CONFERENCE FICPA.ORG/MEGA

2019 EXHIBITOR APPLICATION/CONTRACT

JUNE 13-14 , 2019DISNEY’S CONTEMPORARY RESORT — ORLANDO

3800 Esplanade Way, Suite 210, Tallahassee, FL 32311 • (800) 342-3197 • (850) 224-2727 • Fax (850) 222-8190 • www.ficpa.org(All show correspondence will be sent to the below address, and all printed references to the company will appear exactly as below unless otherwise indicated in writing.)

ApplicantCompany Name: _______________________________________________________________________________

Address: ____________________________City: ___________________ State: _______________ Zip: _________

Phone: __________________________________________ Fax: ________________________________________

Website: _____________________________________________________________________________________

Twitter Name: _____________________________________ Facebook ID: _________________________________

LinkedIn ID: ______________________________________ Instagram ID: _________________________________

Please write a 20-word description of your company’s product(s) and/or service(s). Your application cannot be processed without a description. Please type or print legibly. The FICPA reserve the right to edit your company’s description.

____________________________________________________________________________________________

____________________________________________________________________________________________

Sponsorships

Signature

Amount Due

Method of Payment

☐ Platinum Sponsor ...........................................$11,975☐ Internet Sponsor .............................................$10,000☐ Gold Sponsor ..................................................$8,900☐ Silver Sponsor Package ...............................$5,000

Exhibitor Tabletop Costs Early Bird Regular Price (Before May 1) (After May 1)

☐ Enhanced Tabletop Package “B” ........$1,400 $1,540☐ Enhanced Tabletop Package “A”.........$1,200 $1,320☐ Basic Tabletop Package ........................$975 $1,073Payment in full must accompany this contract to receive the early discount.

Tabletop Preference1st: ________________ 2nd: ______________ 3rd: _____________*All tabletops are assigned on a first-come, first-served basis pending payment.

Sponsorships Level _________________ @ $ __________

Exhibitor – Tabletops at Mega _________________ @ $ __________ Basic Tabletop Package _________________ @ $ ___________ Enhanced “A” Package _________________ @ $ ___________ Enhanced “B” Package _________________ @ $ ___________

A La Carte Options _________________ @ $ __________ _________________ @ $ __________ _________________ @ $ __________

Amount Due $ ____________________

Deposit $ ________________________

Balance $ ________________________A La Carte Options☐ Hotel Keycard (Exclusive) ..................................................................... $5,000☐ Chairman’s Hospitality Suite (Exclusive) .......................................... $2,500☐ Dessert (Exclusive) .................................................................................. $2,500☐ Notepads (Exclusive) .............................................................................. $2,500☐ Complementary Shoe Shines (Exclusive) ........................................ $1,600☐ Mobile App Download (Exclusive) ..................................................... $1,500☐ Lunch – Thursday (Exclusive) .............................................................. $1,200☐ Lunch – Friday (Exclusive) .................................................................... $1,200☐ Pocket Schedule and Name Badge Lanyard (Exclusive) ........... $1,000☐ Breakfast – Thursday (Exclusive) ....................................................... $1,000☐ Breakfast – Friday (Exclusive) ............................................................. $1,000☐ Vendor Reception – Thursday (Four available) ............................. $600☐ Drawstring Sportspack (Eight available) .......................................... $600☐ Show T-Shirts (full sponsorship required)........................................ $500☐ Show Bag Stuffers (Four available) ................................................... **$500☐ 5-Minute Pitch (Four available) ........................................................... $500☐ Cell Phone Card Holder (Exclusive) .................................................. $500*Sponsor cost plus cost of pole wrap and rigging. **Plus items to include in the bag.

Payment Policy: Payment in full must accompany this contract. Please see booth costs for payment deadlines.☐ Check Enclosed: Make check payable to “FICPA”☐ Credit Card: ☐ Visa ☐ MasterCard ☐ American Express ☐ Discover

Card Verification Value Code (CVV): ____________Exp. Date: ________

Cardholder Name: _________________________________________

Signature: ________________________________________________

Credit Card Billing Address: __________________________________(if different from above)

City, State ZIP: _____________________________________________

Your application will be reviewed by the FICPA. If accepted, a confirmation letter will be sent to you.

Your signature indicates that you understand and agree to the terms and conditions included. Tabletops and sponsorships will not be reserved without the company representative’s signature.

Company Representative’s Signature _______________________________________________________________ Date ______________________

To be listed in promotional pieces.

Page 9: 2019 PROSPECTUS - Florida Institute of CPAs...disney’s contemporary resort — orlando 3800 Esplanade Way, Suite 210, Tallahassee, FL 32311 • (800) 342-3197 • (850) 224-2727

9 | MEGA CPE CONFERENCE FICPA.ORG/MEGA

2019 ADVERTISING OPPORTUNITIES

JUNE 13-14 , 2019DISNEY’S CONTEMPORARY RESORT — ORLANDO

Reserve your space now to show off in the Mega CPE Conference program! The program, given to all attendees and guests, contains Continuing Professional Education schedules, exhibitor listing (both by alphabet and booth number), trade show floor plan and general show information. Take advantage of this opportunity, and put your brand in their hands!

PROGRAM SIZE: 5½” X 8½” (full page - outside dimensions) *List price for black and white ad.

AD SIZE DIMENSIONS PRICE

Full-page 4½ x 7½ $500

Half-page 4½ x 3¾ $295

• Artwork must be submitted by April 14, 2019, for the Mega CPE Conference program to make the program printing deadlines.• Artwork must be at least 300 dpi and sent in PDF format. High resolution JPEG is also acceptable.• Email artwork to Drew Miller at [email protected].• Full payment must accompany the artwork and form below.

Show Program Advertisement Order Form

Company Name: _______________________________________________________________________________

Representative Name: __________________________________________________________________________

Address: _____________________________________________________________________________________

City/State/Zip: _________________________________________________________________________________

Phone: __________________________________________ Fax: ________________________________________

Ad Size☐ Full-page .................$500 ☐ Half-page ...........$295

Method of Payment☐ Check Enclosed: Make check payable to “FICPA”☐ Credit Card: ☐ Visa ☐ MasterCard ☐ American Express ☐ Discover

Card Verification Value Code (CVV): ____________Exp. Date: ________

Cardholder Name: _________________________________________

Signature: ______________________________________________

Credit Card Billing Address: ________________________________

(if different from above)

City, State ZIP: ___________________________________________

Your application will be reviewed by the FICPA. If accepted, a confirmation letter will be sent to you.

Return this form to the FICPA by March 24, 2019, for the Mega CPE Conference program. Make checks payable toFICPA, ATTN: Drew Miller, 3800 Esplanade Way, Suite 210, Tallahassee, FL 32311. You may direct any questions toDrew Miller at (850) 224-2727, Ext. 270.

Page 10: 2019 PROSPECTUS - Florida Institute of CPAs...disney’s contemporary resort — orlando 3800 Esplanade Way, Suite 210, Tallahassee, FL 32311 • (800) 342-3197 • (850) 224-2727

10 | MEGA CPE CONFERENCE FICPA.ORG/MEGA

2019 TERMS OF CONTRACT

1. Each single booth at the Mega CPE Confer-ence will have a booth space rental of $1,073 per booth. Booth space rental will cost $975 for those who register and pay the balance before May 1, 2019, for the Mega CPE Conference. Discount rates for multiple booths are as outlined under “Booth Costs” on the application. Priority booths are an additional $90 per booth (refer to the floor plan).

2. Payment in the amount of 50 percent or full payment must accompany the application/con-tract. Booth space rental fees are nonrefundable. The balance must be paid by May 1, 2019, for the Mega CPE Conference. Exhibitors will not be allowed access to the exhibit hall until all fees are paid in full.

3. Exhibitors are required to have an attendant at their exhibit at all times during show hours.

4. Move-in time for the Mega CPE Conference is Wednesday, June 12, 2019, from 12:30 p.m. - 6 p.m. and move-out time is Friday, June 14, 2019, from 1 - 5 p.m.

5. This agreement includes a one-time list of show attendees. Additional lists may be pur-chased for a 10 percent discount from normal rates upon approval.

6. This agreement is for exhibit space only; course materials are not included. Exhibitors may attend the program only if they formally register as a participant by paying the registration fee in addition to the exhibit fee.

7. FICPA management reserves the right to ap-prove the character of any exhibit, any goods therein and the attendant advertising and sales promotion and to prohibit anything which in its judgment because of noise or other objection-able features may detract from the show in general.

8. All sound equipment must be regulated so it does not disturb neighboring exhibits. The FICPA reserves the right to determine at what point sound constitutes interference with others and must be discontinued. Due to regulations by the music industry regarding music at public meet-ings, conventions and shows, exhibitors may not play music during the trade show, either live or recorded.

9. Exhibitors will not be permitted to assign, sublet or share with others any part of the space allotted to them.

10. FICPA management reserves the right to re-quire any exhibitor to move his exhibit to another location if it is in the best interest of the show.

11. In accordance with Florida Statutes Section 212.18(3)(b)3, the FICPA authorizes exhibitors to make retail sales of tangible personal property or service subject to sales tax. The exhibitor shall be solely responsible for any local, state or federal tax liability resulting from this contract or other tax implication arising from activities while an exhibi-tor at the Mega CPE Conference.

12. No exhibitor is to begin dismantling prior to the close of the show. Any exhibitor dismantling prior to the close of the show will forfeit his company’s right to exhibit at future meetings of the FICPA.

13. Advertising materials cannot be distributed outside of the exhibitor’s booth.

14. Booths must be kept clean. The floor and dis-play areas of the booth must be clear of debris. Exhibitors will be liable for any extra clean-up costs incurred due to displays, food machines and other means.

15. The use of promotions, premiums, lotteries or giveaway contests must be approved by FICPA management. Such approval may be granted or withheld with or without cause at the discretion of FICPA management.

16. Hospitality suites can be opened only after the closing of the exhibit hall.

17. Use of electrical current is confined to lighting or the operation of such equipment that is harm-less, noiseless and does not release undesirable odors.

18. All contractors hired by the exhibitor, other than those official suppliers listed in the exhibi-tor’s kit, must submit proof of liability insurance to the FICPA and to the service company. Outside contractors must have a badge to gain access to the exhibit hall. Outside contractors or their employees who are not on the pre-registration badge list must pick up their badges at the exhibi-tor check-in. A letter of authorization or other proof of affiliation with the exhibitor’s company must be shown in order to receive a badge.

19. Objectionable practices by exhibitors or official suppliers should be reported immediately and not after the show is completed.

20. No children under 16 years of age will be al-lowed in the exhibit area at any time.

21. It is agreed that the FICPA and the host facilities shall not be liable for any damage to, or destruction of, any exhibit from any cause or for the theft or disappearance of any exhibit or any property contained in or about the exhibit booth area.

22. The exhibitor agrees to indemnify and hold harmless the FICPA and the host facilities or their employees or their representatives against any and all liabilities for damage, injury or loss to all persons and any and all claims arising out of acts or omissions of exhibitors, their employees or their representatives.

23. The FICPA will not be held responsible or liable for charges or damages for any failure of performance due to acts of nature, labor disputes, shortage of materials, governmental authority, or other circumstances beyond reasonable control of either party.

24. Insurance, if desired by the exhibitors, must be obtained at their own expense.

25. Exhibitors will not offer educational/training or other programs within the show facility simultane-ous to FICPA show-related programs.

26. The FICPA is not responsible for monitor-ing the proximity of competitors’ booths. Please check our Web site at www.ficpa.org for a list, to date, of secured booths.

BOOTH CONSTRUCTION

27. All electrical work and electrical wiring must be approved and installed in accordance with regulations established by the officials of the Fire Marshall’s Office.

28. No construction will be allowed at the sides or above the booth, which may obscure the view of any adjacent booths.

29. All materials used for decorating must be flameproof.

30. Construction and signs that are above 8 feet in height are to be approved by FICPA manage-ment.

31. All applicable city, county and state codes and ordinances must be complied with, as well as those of the host facilities.

32. Nothing shall be posted on, tacked, nailed or otherwise affixed to columns, walls, floors or other parts of the buildings, furniture or equipment.

33. In order to meet the 6 p.m. setup deadline, FICPA management reserves the right to order labor to set up any exhibit for the Mega CPE Con-ference that is not in the process of being erected by 6 p.m. on Wednesday, June 12, 2019. The cost for this labor will be paid by the exhibitor.

BOOTH ASSIGNMENT

34. Booths will be assigned on Dec. 15, 2018, to contracted exhibitors based on the priority system. All other booths are assigned on a first-come, first-served basis pending payment.

ADA REQUIREMENTS

35. In accordance with ADA requirements, if you are disabled and require special services, please contact our office at (800) 342-3197 or (850) 224-2727.

INTERPRETATION OF RULES

36. The interpretation of all rules and regula-tions is the responsibility of the FICPA Executive Committee or their designated representative. All decisions of said group or representatives are final.

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11 | MEGA CPE CONFERENCE FICPA.ORG/MEGA

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12 | MEGA CPE CONFERENCE FICPA.ORG/MEGA