RENAISSANCE TULSA HOTEL & CONVENTION CENTER, TULSA, OK

Featuring national experts in accounting addressing current issues

15TH ANNUAL OIL AND GAS ACCOUNTING CONFERENCE Friday, November 15, 2019 / 8:00 a.m. - 12:00 p.m.Earn 4 hours of CPE credit

OKLAHOMA STATE UNIVERSITY

TULSA, OK

19TH ANNUAL ACCOUNTING AND FINANCIAL REPORTING CONFERENCE Thursday, November 14, 2019 / 8:00 a.m. - 5:00 p.m.Earn 8 hours of CPE credit including 2 hours of ethics

2018 National Distinguished Program for the Association for Continuing Higher Education

19TH ANNUAL ACCOUNTING AND FINANCIAL REPORTING CONFERENCE AGENDAEarn 2 hours of ethics, 1 hour of personal development, and 5 hours of accounting for a total of 8 hours of CPE credit.

7:55 a.m. Welcome Dr. Audrey A. Gramling, Wilton T. Anderson Chair, Head, School of Accounting,

Spears School of Business, Oklahoma State University Conference Moderator: Melanie Harvey, Manager, Financial Planning and Analysis, ONEOK, Inc., Tulsa, OK

8:00 a.m. Current SEC Reporting Issues The SEC Division of Corporate Finance is on the cutting edge of emerging practice-related issues

and provides front-line support for the SEC. This session will provide an update on regulatory issues, an overview of the Division of Corporation Finance, its comment letter process and the latest “hot topics” addressed by the SEC staff.

Brad Skinner, Senior Assistant Chief Accountant, Office of Natural Resources and Food, U.S. Securities and Exchange Commission, Washington, D.C.

8:50 a.m. PCAOB Update This session will provide an update on the current activities at the PCAOB including critical audit

matters, common audit deficiencies from recent inspections, and communications with the audit committee.

Timothy P. Sikes, Deputy Director, PCAOB, Dallas, TX

9:40 a.m. A Conceptual Framework for Financial Reporting In the accounting standard setting process, a conceptual framework is an essential decision aid and

yet FASB’s conceptual framework remains incomplete. This presentation explores the challenges posed by an incomplete framework and outlines a path to its completion.

Christine A. Botosan, Board Member, FASB, Norwalk, CT

10:30 a.m. Break

10:50 a.m. Q&A Christine A. Botosan, Board Member, FASB, Norwalk, CT Brad Skinner, Senior Assistant Chief Accountant, Office of Natural Resources and

Food, U.S. Securities and Exchange Commission, Washington, D.C. Timothy P. Sikes, Deputy Director, PCAOB, Dallas, TX

11:10 a.m. What Non-Technical Accountants Need to Know to Navigate the Cybersecurity Landscape Cyber incidents continue to increase in both scope and severity for large and small companies.

The challenge companies face regarding cybersecurity is that the ever-changing landscape makes it difficult for the non-technical employee to understand what they need to be concerned about when trying to protect their company against these threats. David will discuss how to understand and navigate these malicious threats.

David Losacco, Principal, Stinnett & Associates, Tulsa, OK

Noon Lunch

12:30 p.m. Creative Leadership: From Debits and Credits to Rhythm and Rhyme Tim DuBois, President of Tim DuBois Music and award-winning, Grammy- nominated songwriter, producer and legendary music executive

1:10 p.m. Achieving Inclusion Amidst Unconscious Bias This session will explore the ongoing challenges of constructing an inclusive workplace; it will

focus on the psychological processes of unconscious bias and how they lead to behavioral microaggressions. Dr. Smith Washington will identify and discuss tools that leaders, managers, and individuals can use to overcome these many automatic processes to achieve greater inclusion and cooperation in their workplaces.

Dr. Lex Smith Washington, Associate Professor of Management, Spears School of Business, Oklahoma State University

2:10 p.m. Risk Management: CFO/CAO Panel In today’s environment, both private and public companies face ever-increasing challenges and

risks. Some of those challenges include attracting and retaining top talent, building a positive employer brand, developing succession plans, cybersecurity risks, business interruption and environmental, social and governance (ESG) factors, just to name a few. This panel will discuss these challenges across different industries and how companies are managing each of these factors to better their organization and people.

Moderator: Craig Boelte, Chief Financial Officer, Paycom, Oklahoma City, OK Angie Drake, Senior Managing Director, Integration and former Chief Financial

Officer, Charles Machine Works, Perry, OK Spencer Haines, Chief Financial Officer, Love’s Travel Stops & Country Stores,

Oklahoma City, OK William M. Buergler, Senior Vice President, Chief Accounting Officer, Chesapeake

Energy, Oklahoma City, OK

3:00 p.m. Break

Thursday, November 14, 2019

The Center for Executive and Professional Development, Oklahoma State University, is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

15TH ANNUAL OIL AND GAS ACCOUNTING CONFERENCE AGENDAEarn 1 hour of tax and 3 hours of accounting for a total of 4 hours of CPE credit.

8:00 a.m. Welcome Conference Moderator: Dan Gilliam, Retired, Phillips 66, Tulsa, OK

8:10 a.m. SEC Staff Perspective in Accounting and Reporting Matters This session will discuss current oil and gas financial reporting issues along with insights to

interpreting U.S. GAAP and managing financial reporting risk that companies face from the perspective of one of the Associate Chief Accountants in the Office of the Chief Accountant. The Office of the Chief Accountant is the primary adviser to the Commissioners of the SEC on all accounting matters and has oversight of the FASB and PCAOB and interprets the application of GAAP for the U.S. markets.

Jonathan Duersch, Associate Chief Accountant, Office of the Chief Accountant, U.S. Securities and Exchange Commission, Washington, D.C.

9:00 a.m. Indirect Tax Automation: The future is now! This session will discuss the growing importance of indirect taxes in the broader tax and regulatory

environment and the practical considerations to be weighed when contemplating automation alternatives. It will also explore what is possible in indirect tax automation given the tools available today.

Holly Hamby, Managing Director, Tax Management Consulting, Deloitte, Houston, TX

9:50 a.m. Break

10:10 a.m. The Preeminent Role of Energy in the Global Economic WarAmerica has a secret weapon in the global economic war already underway—our domestic oil and gas industry. Integral to the success of that weapon is modern oil and gas accounting. This sets us apart from many of the risks and failures of other economies. Kevin Freeman will share, from an economic warfare perspective, why your work is critical to America’s future.

Kevin Freeman, CFA, Host of “Economic War Room with Kevin Freeman” on The Blaze TV, Irving, TX

11:00 a.m. Midstream Financing in Today’s Markets Identifying and developing growth opportunities is the life blood of any public company, but

funding growth projects can be difficult when capital markets turn bearish in your industry. In addition, project financing and economics in Midstream are getting more complicated in a post ASC 842 world. This session will explain how one public Midstream company is seeking to manage growth during difficult and volatile markets.

Robert Fitzgerald, Executive Vice President, Chief Financial Officer, SemGroup, Tulsa, OK

11:50 a.m. Question and Answer Session Jonathan Duersch, Associate Chief Accountant, Office of the Chief Accountant,

U.S. Securities and Exchange Commission, Washington, D.C. Holly Hamby, Managing Director, Tax Management Consulting, Deloitte, Houston, TX Robert Fitzgerald, Executive Vice President, Chief Financial Officer, SemGroup, Tulsa, OK

12:10 p.m. Adjourn

Friday, November 15, 2019

3:20 p.m. Ethics Under Pressure Accountants pride themselves on their ability to make decisions with high levels of integrity.

However, forensic experts indicate that no one is immune from corrupt behavior under various levels of pressure. This highly interactive session will discuss what corporations and individuals can do to encourage compliance despite these influences.

Rachel Cox, Instructor of Professional Practice, School of Accounting, Spears School of Business, Oklahoma State University

4:10 p.m. Fraud’s Latest Trends: It’s Time to Fight Back! It is estimated the average organization loses 5 percent of its annual revenue to fraud, according

to the ACFE’s 2018 Report to the Nations on Occupational Fraud and Abuse. This session is designed to update you on current trends related to fraud and ways you can utilize technology like data analytics to mitigate fraud risks.

Todd Burchett, Partner, Forensics & Valuation Services, BKD CPAs & Advisors, San Antonio, TX

5:00 p.m. Adjourn Happy Hour sponsored by Opportune LLP

REGISTRATION

Register online atbusiness.okstate.edu/cepd/acct

Accounting and Financial Reporting Conference • November 14, 2019

Oil and Gas Accounting Conference • November 15, 2019

PAYMENT INFORMATIONRegister online at business.okstate.edu/cepd/acct

� A check payable to Oklahoma State University (registrations and hard copy materials) and/or the OSU Foundation (sponsorships) is enclosed for the amount of $____________________ Mail registration form and check to: OSU Center for Executive and Professional Development 294 Business Building, Stillwater, OK 74078-4011

� If paying by credit card, please fax registration form to 405-744-6143 or call 405-744-5208. Charge $____________________ to my Visa MasterCard Card Number ____________________________________________ Expiration Date ________________ Billing Zip ____________________________________________ CVV Number________________

If making a hotel reservation at the Renaissance Tulsa Hotel, you can receive the conference rate by calling 800-264-0164 and using the group code OACC.

SPONSORSHIPS (Please make checks payable to OSU Foundation)

� Yes! I wish to be a Platinum Sponsor of Accounting and Financial Reporting Conference and the Oil and Gas Accounting Conference. $10,000

� Yes! I wish to be a Gold Sponsor of the Accounting and Financial Reporting Conference. $5,000

� Yes! I wish to be a Silver Sponsor of the Accounting and Financial Reporting Conference. $2,500

� Yes! I wish to be a Gold Sponsor of the Oil and Gas Accounting Conference. $2,500

BOOTH � Yes! I wish to be an Exhibit Booth Sponsor. (Please contact Krysta Gilbert

at 1-405-744-5208 or by email at krysta.l.gilbert@okstate.edu)

NAME TITLE

COMPANY/AFFILIATION

ADDRESS CITY/STATE/ZIP

OFFICE PHONE EMAIL

$500 for Accounting and Financial Reporting Conference and $300 for Oil and Gas Accounting Conference Please make Exhibit Booth Sponsor checks payable to Oklahoma State University.

INDIVIDUAL LEVEL (Please make checks payable to Oklahoma State University)

� Yes! Please Register me for the 19TH ANNUAL ACCOUNTING AND FINANCIAL REPORTING CONFERENCE (fee includes refreshments, lunch and electronic materials) $325 per person, if registered by November 5, 2019 $345 per person, if registered after November 5, 2019

Group Discount: For 10 or more people in the same company, the fee is $300 per person.

� Yes! Please Register me for the 15TH ANNUAL OIL AND GAS ACCOUNTING CONFERENCE (fee includes breakfast and electronic materials) $195 per person, if also attending the Accounting and Financial Reporting Conference $215 per person, if only attending the Oil and Gas Accounting Conference

CONFERENCE MATERIALSThe conference fee includes the materials in electronic format. If you would prefer a hard copy of conference materials in a binder, please order below for an additional fee. Yes! I would like a binder of conference materials. $15 additional fee for Accounting and Financial Reporting Conference materials

$10 additional fee for Oil and Gas Accounting Conference materials

OKLAHOMA STATE UNIVERSITY IS ALSO OFFERING A TRIBAL FINANCE AND ACCOUNTING CONFERENCE ON FRIDAY, NOVEMBER 15 FROM 8 AM - 12:30 PM AT

THE RENAISSANCE TULSA HOTEL & CONVENTION CENTER. VISIT WWW.BUSINESS.OKSTATE.EDU/CEPD OR CALL 405-744-5208 FOR MORE INFORMATION.

15TH ANNUAL OIL AND GAS ACCOUNTING CONFERENCE

THANK YOU TO OUR SPONSORS

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19TH ANNUAL ACCOUNTING AND FINANCIAL REPORTING CONFERENCE

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OKLAHOMA STATE UNIVERSITY CENTER FOR EXECUTIVE AND PROFESSIONAL DEVELOPMENT294 BUSINESS BUILDINGSTILLWATER, OKLAHOMA 74078-4011 USA

15TH ANNUAL OIL AND GAS ACCOUNTING CONFERENCE Friday, November 15, 2019

November 14 & 15, 2019 • Renaissance Tulsa Hotel & Convention Center, Tulsa, OK Attend both and earn 12 hours of CPE credit, including 2 hours of ethics.

Oklahoma State University, as an equal opportunity employer, complies with all applicable federal and state laws regarding non-discrimination and affirmative action. Oklahoma State University is committed to a policy of equal opportunity for all individuals and does not discriminate based on race, religion, age, sex, color, national origin, marital status, sexual orientation, gender identity/expression, disability, or veteran status with regard to employment, educational programs and activities, and/or admissions. For more information, visit https:///eeo.okstate.edu. This publication, which was issued by Oklahoma State University as authorized by the dean of the Spears School of Business, was printed by University Printing in Normal, OK at a cost of $1342 for 1,100 copies / 0519.

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Earn 4 hours of CPE credit

19TH ANNUAL ACCOUNTING AND FINANCIAL REPORTING CONFERENCE Thursday, November 14, 2019 Earn 8 hours of CPE credit including 2 hours of ethics

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