The Yellow Book is

CPE CreditThis conference qualifies for 15 Accounting & Auditing (AA) and 1 Technical Business (TB)hours of CPE credit and is subject to change. CPE credit is subject to approval by the FloridaDepartment of Business and Professional Regulation.

This conference counts for Yellow Book.

Developed in part by the State and Local Government Section.

CPAs in government have the honor andresponsibility of serving the public’s best interests. Theyalso know that it’s no simple task – learning best practicesfrom colleagues and taking a look at the big picture areall part of the due diligence.

That’s why the 2013 FICPA State and LocalGovernment Accounting Conference is a must forCPAs working in or with government. Get a detailed YellowBook refresher, listen to an update from the office of the AuditorGeneral, learn how to approach accounting rule changes andsharpen your perception with an update on fraud awareness anddetection. Hear public accounting experts and legal pros alongwith insiders from the GASB and the GAO.

#SLGAC13

Thursday 8/227:15-8 a.m. Registration and Continental Breakfast

8-8:10 a.m. Introduction and Opening Remarks

8:10-9 a.m. CAFR Presentation and Best Practices

9-9:50 a.m. Employment Law: What’s New That You Need to Know

10:05-11:45 a.m. GASB Update

11:45 a.m.-12:35 p.m. Lunch

12:35-1:25 p.m. Emerging Accounting & Auditing Issues Facing State and Local Governments and Their Auditors

1:25-3:05 p.m. Auditing Standards Update

3:20-4:10 p.m. Auditing Procedures and Technology

4:10-5 p.m. Cloud Computing Governance

5-6 p.m. Reception

Friday 8/237:30-8 a.m. Continental Breakfast

8-8:50 a.m. Auditor General Update

8:50-9:40 a.m. Yellow Book Update

9:55-11:35 a.m. Single Audit Update

11:35 a.m.-12:35 p.m. Lunch

12:35-2:15 p.m. Panel Discussion

2:15-3:05 p.m. Fraud and System Integrity – Lessons from Real-Life

Solutions to Carry You Forward (1 AA)

Conference at-a-glance

Can't Attend in Person?If you can't make it to the State and Local GovernmentConference, we'll have select sessions available throughlive webcast! You can watch both days or just one. Toregister for the webcast and more information, pleasevisit www.ficpa.org/cpe/webcast.

4 State&Local Government Accounting Conference

7:15-8 a.m.Registration and Continental Breakfast

8-8:10 a.m.Introduction and Opening RemarksMaryann Magers, Committee ChairPartner / Magers & Associates, LLCOrange Park

8:10-9 a.m.CAFR Presentation and Best Practices (1 AA)William Blend, CPA, CFEShareholder / Moore Stephens Lovelace, PAWinter ParkThis session will cover the Comprehensive AnnualFinancial Report ("CAFR") components. We willaddress and discuss note disclosures, requiredsupplemental information and other informationpresented in the CAFR such as statistics, the letterof transmittal and more. We also will providesuggestions on how to make the CAFR preparationprocess uncomplicated.

9-9:50 a.m.Employment Law: What’s New ThatYou Need to Know (1 TB)Kay L. WolfAttorney/Partner / Ford & Harrison, LLPOrlandoLaws are changing – don’t get caught unaware!This discussion of recent legislation, case law,trends and what we expect in the future is just whatyou need.

10:05-11:45 a.m.GASB Update (2 AA)Lisa R. Parker, CPAProject Manager / Governmental AccountingStandards Board / NorwalkThis session will give an overview of the GASBpronouncements becoming effective in the comingfiscal years. The session also will explain some ofthe projects on GASB’s current technical agendaand research agenda.

11:45 a.m.-12:35 p.m.Lunch

12:35-1:25 p.m.Emerging Accounting & Auditing IssuesFacing State and Local Governmentsand their Auditors (1 AA)Lynda M. Dennis, CGFM, CPA, PhDLecturer and Discussion Leader / University ofCentral Florida School of Accounting / OrlandoThis 50-minute session will discuss the status ofcurrent projects from the GASB, ASB, GAO andOMB. Financial statement preparers will sharesteps they are taking now to prepare for GASBNo. 67 and 68. Learn how stakeholders areadjusting to the world of net position and lifewithout certainty of their best-loved assets andliabilities. The status of changes proposed byOMB affecting grant compliance, administrationand auditing will also be discussed in addition toimplementation issues associated with GAO'srevised independence standards.

1:25-3:05 p.m.Auditing Standards Update (2 AA)Harold L. Monk Jr, CPA, CFEPartner / Carr, Riggs & Ingram, LLCGainesvilleThis will be a discussion of the newly-effectiveclarified auditing standards and any recentlyissued standards.

3:20-4:10 p.m.Auditing Procedures and Technology (1 AA)Louis J. Boglioli, III, CGFOFinancial Services Assistant DirectorCity of Stuart, Florida / StuartThis session will cover ways to make the auditprocess more efficient using current technology togather, collect, connect and analyze data to put inthe financial user’s hands.

4:10-5 p.m.Cloud Computing Governance (1 AA)Christeen Russell, CPA, CISAManager / Crowe Horwath LLP / New YorkAs cloud computing continues to be adopted byan increasing number of organizations, it is crucialfor cloud consumers to address cloud computingrisks. This session will present an overview of therisks while discussing cloud governance andmitigation solutions that organizations can utilize toembrace cloud computing.

Thursday 8/22

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8-8:50 a.m.Auditor General Update (1 AA)Ted J. Sauerbeck, CPA, CGFODeputy Auditor General / State of FloridaAuditor General / TallahasseeThis session will provide an update on recentdevelopments related to the Auditor General'slocal government audit and review responsibilities.The update will include law and rule changes andresults of audit report reviews.

8:50-9:40 a.m.Yellow Book Update (1 AA)TBAThis session explores how revisions to the YellowBook will impact you through examples and acomparison of the Yellow Book independencestandards with the AICPA rules. We also willhighlight other changes to the Yellow Book forfinancial audits, attestation engagements andperformance audits.

9:55-11:35 a.m.Single Audit Update (2 AA)Mary FoelsterDirector, Governmental Auditing and AccountingAICPA / Washington, DCThere never seems to be a dull moment when itcomes to single audits. The presenter will fill you inon the content and status of proposed revisions tothe single audit rules; the latest on changes toauditing standards that relate to single audits; anda summary of related Governmental Audit QualityCenter activities.

11:35 a.m.-12:35 p.m.Lunch

12:35-2:15 p.m.Panel Discussion (2 AA) Thomas F. Reilly, CFE, CPA – (Moderator)Partner / Holland & Reilly, CPAs / OrlandoandJay S. Kominsky, CPA, CPMDirector of Financial Services / Pasco CountyClerk and Comptroller / Dade CityandAlan G. Nast, CPA, PAPartner / Carr, Riggs & Ingram, LLC / GainesvilleandTed J. Sauerbeck, CPA, CGFODeputy Auditor General / State of FloridaAuditor General / TallahasseeandJeffrey M. Tuscan, CPAPartner / Tuscan & Company, PA / Ft. MyersA panel of CPAs in public practice, governmentand the Auditor General staff discuss current topicsrelevant to CPAs practicing in the state and localgovernment environment. Participate in a paneldiscussion of current topics relevant to CPAspracticing in the state and local governmentenvironment.

2:15-3:05 p.m.Fraud and System Integrity – Lessonsfrom Real-Life Solutions to Carry YouForward (1 AA)Jeff Roth, CISSP-ISSEP, CISA, CGEITSystem Security Engineering PrincipleRockledgeFact: Each of our organizations needs to addresspotential or actual fraudulent activities that weredirectly caused or greatly exacerbated by poorsystem security engineering or IT Governance. Thissession will walk through real-world case studiesand identify specific root causes and respectivecost-effective measures to be employed.

Friday 8/23

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Rosen Plaza Hotel9700 International DrOrlando, FL 32819-8114(407) 996-9700

AccommodationsFICPA Room Rate: $89Hotel Cutoff Deadline: Friday, July 26,2013Reservations made after the cutoff date willbe subject to availability and current roomrate.

For reservations, please contact the RosenPlaza Hotel directly at (800) 627-8258. Besure to mention the FICPA State and LocalGovernment Accounting Conference toreceive the special group rate.

Conference Site

CPE Policies You May Need to KnowCPE policies may be found on our website at www.ficpa.org/policies or on the confirmationsent upon completion of registration.

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More convenient, greener and so much

2012-2013 State and LocalGovernment AccountingConference CommitteeMary Ann Magers, ChairCorinne AhrendRay BastinJeanine BittingerYvonne ClayborneDonna CollinsKevin CrawfordDavid DennisLynda DennisCynthia KlingerRyan MyersAlan NastBrian NemeroffThomas ReillyKaren RussellColleen ScottWilliam SpinelliJeffrey TuscanBeth Young

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Four ways to register for FICPA CPE ProgramsInternet registration can be placed at www.ficpa.org/cpe.Fax a completed registration form with credit card information to the FICPA at (850) 681-2433.Call the FICPA Member Service Center at (800) 342-3197 (in Florida), or (850) 224-2727 to place acredit card order.Mail a completed registration form to: Continuing Professional Education, FICPA, P.O. Box 5437,Tallahassee, FL 32314-5437.

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*Save Money! Take advantage of the Early Bird Price if you register more than 10 days in advance and save $55 off the regular price.** Nonmembers of the FICPA must add an additional $125 per day of instruction to the registration price. Save money and apply this feeto your FICPA membership fees.Visit www.ficpa.org/cpe for more details.

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State&Local Government Accounting Conference (SLGAC) Member Price Nonmember Price**

Early Bird Price* $430 $680

Regular Price (as of 08/12/2013) $485 $735

Member Price Nonmember Price**

$430 $610

One-day webcast pricing available upon request.

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P.O. Box 5437 • Tallahassee, Florida 32314