AICPA National Conference on Banks & Savings Institutions

National Harbor, MD

Sep 11 - 13, 2017


AICPA National Conference on Banks & Savings Institutions

This year’s conference continues the tradition as the trusted source of latest developments essential to the financial institutions industry. Join us for noteworthy information and conversations spanning three days.

With discussions on economic and regulatory developments, plus accounting and auditing, as well as the opportunity to network with policymakers and thought leaders, you’ll gain clear understanding and decisive next steps paramount for the year ahead.

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  • How does the revenue recognition standard really impact financial institutions?
  • What is next from the SEC and FASB?
  • What is new from the federal banking agencies?
  • What are peer institutions doing to get ready for CECL?
  • Gain new perspectives into industry developments, brought to you by the industry’s top minds, and build your network of auditors, regulators and bankers at this can’t-miss event.
  • Join the conversation at the AICPA National Conference on Banks and Savings Institutions, and gain industry insights to determine your next steps.


  • Economic & Housing Outlooks
  • SEC Updates
  • FASB Update: Board Member Perspectives
  • Federal Banking Agencies’ Chief Accountants Panel
  • CECL Observations From Early Implementation Efforts
  • Interpretive Issues: FASB Credit Losses Standard
  • Legislative/Regulatory Update in the New Administration

Why Attend

For over 40 years, this conference has been considered the authoritative source for information in the banking industry. Don’t miss this opportunity to receive key updates from top regulators, engage in discussions with bank leaders and firm partners - and prepare for the year ahead!

Attend Online
Attend the AICPA National Conference on Banks & Savings Institutions virtually, multiple online options are available for your convenience.

Who Should Attend

Public practitioners with banks & savings institution clients, preparers and/or auditors of financial statements, financial executives working in both large and small institutions, as well as regulators, controllers and CFOs.

Optional Conference Add-Ons

Hit a Homerun with Networking!

After day two of sessions, join us for some fresh air and enjoy America’s pastime. Your ticket includes the baseball game and round-trip transportation from Gaylord National to Nationals Park.

Atlanta Braves @ Washington Nationals

Registration is limited; Reserve your Ticket

Details Time
Transfer from Gaylord Nationalto Nationals Park
6:15 - 6:30 PM
Game Time 7:35 - 11:00 PM
Return Transfer to Gaylord National 11:15 - 11:30 PM

NASBA Fields of Study:

Accounting, Auditing, Behavioral Ethics, Business Law, Business Management and Organization, Economics, Specialized Knowledge, Tax


CGMA designation holders Save $50

When you log into this website with your AICPA member user account, the section discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org.

Quantity Discounts Available

Registering multiple participants?

Group-rate discounts offer maximum savings for firms with multiple registrants. Contact an AICPA representative to book your group registration at 888.777.7077 M-F, 9am-6pm ET.


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MONDAY, Sept 11
7:00 AM - 5:30 PM

Registration Open

7:00 AM - 8:30 AM

Continental Breakfast

8:15 AM - 8:30 AM

Welcome & Introductory Remarks

8:30 AM - 9:45 AM


1. Economic Outlook (E)
Speaker: Marci Rossell, Speaker, Former CNBC Chief Economist and Co-Host of SQUAWK BOX, Washington, DC

Economic Forecast for 2017: A Roadmap for Businesses in the Trump Era. One of the most-trusted names in financial reporting, Dr. Rossell breaks down America’s current financial future as well as our place within the global economy. Looking at how we got here (including an overview of post-Recession global growth), what businesses can expect from a Trump administration, and what priorities organizations need to focus on in both the short and long-term, Dr. Rossell provides an essential roadmap for executives and consumers alike. She covers a range of essential topics including: Fed rate hikes, the renegotiation of trade deals, shifts in global currency, and government regulations.

9:45 AM - 9:50 AM

Change Break

9:50 AM - 10:20 AM


2. SEC Updates from the Chief Accountant (A)
Speaker: Wesley Bricker, JD, Chief Accountant, U.S. Securities and Exchange Commission, Washington, DC

This session will provide participants with the opportunity to hear from the Securities and Exchange Commission's Chief Accountant, Wes Bricker, regarding accounting, financial reporting, internal control, and other matters impacting the banking industry.

10:20 AM - 10:40 AM

Networking and Refreshment Break

10:40 AM - 11:55 AM


3. FASB Update: Board Member Perspectives (A)
Speakers: Hal Schroeder, Board Member, FASB, Norwalk, CT
Shayne Kuhaneck, Assistant Director, FASB, Norwalk, CT

This session will summarize recent pronouncements and exposure documents issued by the FASB, as well as a discussion of its current agenda. It will include a discussion of the status of the FASB’s implementation activities for CECL and other projects of importance to financial institutions, their auditors and regulators. This session will also provide an opportunity to ask questions regarding recently issued standards and current projects on the FASB’s agenda.

11:55 AM - 12:55 PM

Networking Lunch

12:55 PM - 2:10 PM


4. Rising Rates are Here Again: Time to Celebrate or Danger Ahead? (MS)
Speaker: Frank Farone, Managing Director, Darling Consulting Group, Newburyport, MA

Bankers are euphoric now that interest rates have risen after the extraordinary turmoil following the financial crisis and a protracted period of the lowest rates in their lifetimes. This “surprise” jump in rates arose post-election in anticipation of higher economic growth, ramped up infrastructure spending, higher inflation, lower taxes and less regulatory burden for bankers…all positive for bank earnings if all goes as planned. Some wild cards to consider: To what degree will rates rise and over what time period? More importantly, what about the slope of the curve? A rising rate scenario accompanied by a flatter yield curve will wreak havoc for many banks, while others will thrive. What have we learned from previous rate cycles, and what strategies should we consider and avoid this time around? The world is simply a great Shakespearean play, repeated over and over again, and the only things that really ever change are the actors on the stages. A well-informed and focused ALCO has far better odds of balancing current earnings needs with the challenges of the new rate cycle. Many institutions will hit the “panic” button at precisely the wrong time and take action they will likely regret down the road.

5. SEC Office of the Chief Accountant & Corporation Finance Panel (A)
Speakers: Rachel Mincin, U.S. Securities & Exchange Commission, Washington, DC
Stephanie Sullivan, CPA, Senior Technical & Policy Advisor, U.S. Securities & Exchange Commission, Washington, DC
John Nolan, CPA, MBA, Senior Assistant Chief Accountant, Division of Corporation Finance, U.S. Securities and Exchange Commission, Washington, DC

This session will discuss:

  • Trends in corporation finance comments and key corporation finance financial reporting and disclosure concerns for banking and thrift companies
  • Observations about Internal Controls over Financial Reporting (ICFR)
  • Observations about changes in the corporation finance review process
  • Concerns about adoption of new authoritative accounting literature
  • Observations about the FASB’s CECL Transition Resource Group (TRG) process
  • Recent types of accounting and disclosure consultations for banking and thrift companies
  • Professional practice concerns
2:10 PM - 2:20 PM

Change Break

2:20 PM - 3:35 PM


6. Performance & Outlook for Banks Nationwide (MS)
Speaker: Christopher Marinac, CFA, Director of Research, FIG Partners LLC, Atlanta, GA

This session will discuss the performance of the Banking Industry for private and public Banks and share our outlook for the next several quarters utilizing real time trends and analysis. We will provide information on bank operating trends from the latest quarterly disclosures and an overview of credit quality.

7. PCAOB Update (MS)
Speaker: Christopher Marinac, CFA, Director of Research, FIG Partners LLC, Atlanta, GA

Hear directly from PCAOB representatives on their latest activities. This session will provide updates on their activities, including proposed audit standards and other significant projects on the board’s agenda. The session will also discuss common inspection findings applicable to audits of financial institutions.

8. Data Breach Preparedness & Litigation (IT)
Speakers: Andrew Morrison, CPA, Principal, Deloitte LLP, Atlanta, GA
Nikole Davenport, Senior Manager, Deloitte LLP, Atlanta, GA

It is nearly certain that companies will face a data breach at some point, and preparation is the best defense against such attacks. This session will address how to prepare an incident response plan that addresses all phases related to incident response planning, from an analysis of the corporate assets that need to be protected, to the development of an appropriate plan, and testing through war gaming and table top exercises. In addition, the landscape for litigation surrounding such breaches will be discussed, including the status of current class cases and legal trends associated with data breaches.

3:35 PM - 4:05 PM

Afternoon Networking Break

4:05 PM - 5:20 PM


9. ERM Current Best Practices (MS)
Speaker: James Burke, President & Chief Risk Officer, Community Bank of the Chesapeake
Randy Marsicano, CISA, CRISC, Senior Manager, Wolf & Company, P.C., Boston, MA

Enterprise Risk Management (ERM) protects the health of your financial institution so you can achieve your business goals. In order to be successful, your strategic plan needs to align with the risks your organization takes on. In this presentation, we will discuss how to use your risk assessment results to uncover a holistic view of your organization’s “risk DNA,” align your risk management monitoring activities and costs with highest risk threats, and ensure your key risk indicators are appropriate to support your strategic plans.

10. Developing Fair Value Estimates (A)
Speakers: John Holmes, Director, Financial Markets, PwC, Washington, DC
Chris Merchant, CPA, Partner, PwC, Washington, DC

This session will provide attendees with an understanding of:

  • Mortgage market trends
  • Reasons for valuation
  • General valuation approaches
  • Inputs, models, and output
  • Controls, documentation, and process

11. Tax Update for Financial Insitutions (T)
Speaker: David Thornton, CPA, Partner, Crowe Horwath LLP, New York, NY

This session will provide attendees with an overview of federal tax developments impacting the financial services industry and will be presented in terms that the non-tax-professional can understand. Topics to be discussed include an overview of proposed tax legislation and related planning strategies, a discussion of the financial statement impact of proposed tax legislation and an overview of miscellaneous tax developments (including an update on captive insurance arrangements).

12. Leases - Textbook Series with a Focus on Implementation Issues (A)
Speaker: Kerrie Cadugan, CPA, Executive Director, EY, New York, NY
Lew Engel, Managing Director, Accounting Policy, Citigroup, New York, NY

The leasing standard first becomes effective in 2019. Unlike many standards, this one impacts the financial services industry as both a provider of leases and as a lessee of buildings and equipment.. We will discuss the changes to the accounting for leases and the practical considerations and challenges of implementing ASU 2016-02, “Leases” (ASC Topic 842).

5:20 PM - 6:20 PM

Networking Reception

TUESDAY, September 12
6:30 AM - 6:45 PM

Registration Open

7:00 AM - 8:30 AM

Continental Breakfast

7:30 AM - 8:20 AM


201. Ethics Update (RE)
Ellen Goria, CPA, CGMA, Senior Manager Independence and Special Projects, Association of International Certified Professional Accountants, Durham, NC

This session will provide attendees with an update on recent changes to the Code of Professional Conduct and also refresher on other ethical topics that the hotline staff are frequently asked about. In addition to understanding changes to your ethical responsibilities an emphasis will be made on understanding responsibilities related to records when selling, transferring, discontinuing or acquiring a practice.

202. Expected Loss Quantification: Factors that will move the needle (A)
Speaker: Anna Krayn, Senior Director, Risk & Accounting Services, Moody's Analytics, New York, NY
Maria Muzyka, Senior Director, Moody's Analytics, New York, NY

This session will cover:

  • Foundational elements: properly accounting for credit risk characteristics, including:
    • Importance of accounting for risk differentiation and rank ordering for pass-rated loans
    • Common flaws of risk rating systems
    • Potential financial impact on the ALLL
  • We will also discussed methodology matters, such as
    • Quantifying impact of methodology choices on CECL allowance balance at different points in the economic cycle, volatility
    • Length of R&S period
    • Scenario choice (1 or multiple) Criteria for methodology selection
    • Data availability and applicability
    • Portfolio composition
    • Firm size / complexity

203. Evaluating the Credit Mark in Mergers and Acquisitions and Capital Raise Scenarios (F)
Speaker: David Ruffin, Director - Credit Risk Management, Dixon Hughes Goodman LLP, Raleigh, NC

The overall credit mark is typically the number one deal point in M&A – understanding the nuances of what moves the needle in a fair value assessment of the loan portfolio is critical to negotiating a fair deal.

During this session, we will discuss:

  • How should a bank determine the credit mark of a target, particularly given low historical charge-offs?
  • What are ways that the diligence process over the loan book/credit mark can add value post-acquisition?
  • What does a potential seller need to do to look at its own credit mark the same way an acquirer would? What data is critical to this analysis?
  • How do the concepts of CECL apply – both today and upon adoption?
8:20 AM - 8:30 AM

Change Break

8:30 AM - 8:35 AM

Chair Remarks

8:35 AM - 9:25 AM


13. Cindy Solomon (PD)
Speaker: Cindy Solomon, CPA, President & CEO, CSA, Inc., San Francisco, CA

As companies ask their employees to take more risks, innovate at every turn and anticipate the future, courage is becoming an ever more critical leadership and job skill. Organizations comprised of courageous individuals and leaders are able to make difficult decisions quickly, take advantage of market opportunities and grow their organizations during even the most challenging of times. In this popular, deeply researched, and highly entertaining presentation, Cindy shares the learnings of over 5,000 interviews about courage, how to build it and how to use it. She helps audiences understand and identify their unique type of courage, and shares what every leader and individual needs to know to ‘build their courage’ and create teams that communicate, innovate and learn from every experience.

9:25 AM - 9:30 AM

Change Break

9:30 AM - 11:10 AM


14. Federal Banking Agencies Chief Accountant Panel (A)
Speakers: Robert Storch, CPA, Chief Accountant, Federal Deposit Insurance Corporation, Washington, DC
Rusty Thompson, CPA, NBE, Deputy Comptroller and Chief Accountant, Office of the Comptroller of the Currency, Dallas, TX
Joanne Wakim, CPA, Chief Accountant, Federal Reserve Board, Washington, DC

Hear from the chief accountants of the federal bank regulatory agencies as they discuss recent developments as well as current perspectives from the agencies. Learn the latest on accounting, reporting and other developments directly from the chief accountants. Participants will here views from the banking regulators on CECL as well as emerging issues. Objectives:

  • Learn about recent regulatory reporting and supervisory policy developments at the banking agencies.
  • Learn about the agencies' perspectives on the implementation of recent accounting standards.
11:10 AM - 11:30AM

Networking & Refreshment Break

11:30 AM - 12:20 PM


15. Federal Banking Agencies Chief Accountants Panel Q&A (A)
Speakers: Robert Storch, CPA, Chief Accountant, Federal Deposit Insurance Corporation, Washington, DC
Rusty Thompson, CPA, NBE, Deputy Comptroller and Chief Accountant, Office of the Comptroller of the Currency, Dallas, TX
Joanne Wakim, CPA, Chief Accountant, Federal Reserve Board, Washington, DC

There is never a shortage of questions for this session! Take advantage of this unique opportunity to have your questions answered by the chief accountants of the banking agencies.

12:20 PM - 1:20 PM

Networking Lunch

1:20 PM - 2:35 PM


16. Interpretive Issues: FASB Credit Losses Standard (A)
Panelists: Frederick (Chip) Currie, Partner, PwC, Florham Park, NJ
Sydney Garmong, CPA, CGMA, Partner, Crowe Horwath LLP, Washington, DC
Mario Mastrantoni, CPA, Director of Accounting Policy, Wells Fargo, Charlotte, NC
Raj Mehra, CFO, Chelsea Advisory Services, McLean, VA
Mark Northan, Partner, KPMG LLP, New York, NY

This session is designed to provide participants with the latest updates and insights on interpretive issues around the FASB's credit losses standard, which introduces the Current Expected Credit Losses (CECL) model. The session will include updates from the FASB's Credit Losses Transition Resource Group (TRG) discussions as well as issues being discussed by a variety of industry groups, including the AICPA Depository Institutions Expert Panel (DIEP).

2:35 PM - 3:05 PM

Networking & Refreshment Break

3:05 PM - 4:20 PM


17. Cyber for Community Banks (IT)
Speakers: Joseph Gaglio, Principal, Deloitte LLP, Detroit, MI
Nathan Prather, Advisory Managing Director, ATR, Cincinnati, OH

In this session we will discuss the evolving cyber threat landscape, its influence on shaping financial services regulation and explore what these developments may mean for community banks. We will also discuss practical pathways to help you advance your organization become more secure, vigilant and resilient. Learning Objectives:

  • Understand the cyber threats facing community banks
  • Understand practical pathways to mobilize your organization in response to cyber risk.

18. Best Practices in Preparing a Fraud Risk Assessment / Internal Audit (MS)
Speakers: Scott Baranowski, Director - Internal Audit, Wolf & Company, P.C., Boston, MA
Mark Matulich, Supervisory Special Agenda, Complex Financial Crimes Unit, Federal Bureau of Investigation, Washington, DC

Fraudsters continue exploiting deposits, loans and payment systems for their own gain. Channeling technology and giving customers easier and faster access to money opens these avenues to fraud abuse. Learn how preparing a sound fraud risk assessment can help protect your customers and institutions from loss. Hear from the FBI on innovative ways internal and external fraudsters are exploiting financial institutions.

19. Hedging Project (A)
Speakers: Nicholas Milone, CPA, Partner, PwC, New York, NY
Aaron Netten, Accounting Policy Manager, Wells Fargo, Minneapolis, MN
Hillary Salo, CPA, Partner, KPMG LLP, New York, NY

The FASB voted in June to issue a final standard on hedging, which will make make targeted improvements to the hedge accounting model based on feedback received from stakeholders. The staff is in the process of drafting a final standard, which is expected to be issued in the third quarter of 2017. The Board decided to permit early adoption in any interim or annual period upon issuance. Join this session for a walkthrough of the key changes to the hedge accounting model and potential new hedging strategies it will afford.

20. Accounting & Economic Basics of Shared Based Payment Arrangements (A)
Speakers: John Gallagher, Executive Director, Financial Accounting Advisory Services, EY, New York, NY
Kristine Oliver, Managing Director, Pearl Meyer, Wellesley, MA
Michael Tovey, Head of Accounting Policy, Bank of America, Charlotte, NC

4:20 PM - 4:30 PM

Change Break

4:30 PM - 5:20 PM


21. Community Banks Hot Topics (A)
Speakers: Sydney Garmong, CPA, CGMA, Partner, Crowe Horwath LLP, Washington, DC
Jeff Geer, CPA, Associate Chief Accountant, Office of the Comptroller of the Currency, Washington, DC
Michael Lundberg, CPA, Partner, RSM US LLP, Minneapolis, MN
Todd Sprang, CPA, Principal, CliftonLarsonAllen, LLP, Oak Brook, IL

This panel discussion will focus on key accounting issues faced by community banks. Join this moderator-led discussion for the hot topics of the day that are impacting community banks. With the goal of providing tangible takeaway nuggets, community bank auditors will cover the latest issues on accounting, financial reporting, auditing, operational issues and more. Learning Objectives: Goal of providing tangible takeaway nuggets, community bank auditors will cover the latest issues on accounting, financial reporting, auditing, operational issues and more. Learning Objectives:

  • Learn about latest developments on accounting and financial reporting for community bankers and their auditors.
  • Gain actionable takeaways for community bankers and their auditors. 3) Learn about latest issues impacting community banks being discussed by the AICPA's Depository Institutions Expert Panel (DIEP).

22. Ask The Experts Panel - Large Banks (A)
Speakers: Chris Ackerlund, CPA, MBA, Senior Vice President, Bank of America, Charlotte, NC
Linda Bergen, CPA, Director, Citigroup Inc., Long Island City, NY
Bret Dooley, Managing Director, JP Morgan Chase, New York, NY
Richard Juntilla, CPA, Accounting Policy Director, US Bank, Minneapolis, MN
Mario Mastrantoni, CPA, Director of Accounting Policy, Wells Fargo, Charlotte, NC

Don't miss this opportunity to ask controllers and accounting policy experts your critical accounting questions.

WEDNESDAY, September 13
7:00 AM - 4:15 PM

Registration Open

7:00 AM - 8:20 AM

Continental Breakfast

7:30 AM - 8:20 AM


205. Update on AICPA Board Projects (PD)
Speaker: Wynne Baker, CPA, CBA, CFF, CSFA, Partner in Charge of Banking, KraftCPAs PLLC, Nashville, TN

This session will be an update on all AICPA projects that the board is currently doing for its members.

206. Bridging the GAAP: How to Implement the New Lease Accounting Standard. (A)
Speakers: James Medeiros, CPA, Principal, CrossCountry Consulting, New York, NY
Kati Penney, CPA, Partner, CrossCountry Consulting, McLean, VA

This session will provide a detailed review of a sample implementation plan for the new accounting standard on Leases with a focus on the need to sequence various activities and identify appropriate internal and external resources. Topics to be discussed include:

  • Considerations in choosing a lease software system.
  • Review of specific technical accounting challenges when abstracting leases into a system, such as identifying lease payments, lease term, options and allocating consideration to components of a contract.
  • Considerations for validating software system outputs, and documenting new processes and internal controls.
  • Impact of adoption on regulatory and statutory capital considerations.

207. Tackling CECL with a Holistic Approach – So Much More than Models and Calculations (A)
Speaker: John Lankenau, CPA, SVP, Product and Operations, SS&C Primatics, McLean, VA

A holistic approach to the CECL transition will be critical to a successful implementation. Rather than addressing new requirements in isolation, a holistic approach will consider the consequences of methodology elections on reporting, data, and a potentially volatile estimate. This session will explore the immediate transition needs in the context of the long-term goal of a controlled and repeatable process, including:

  • Analytics and disclosures that can be used to explain a volatile estimate to stakeholders
  • Best practices for integrating the estimation method with inputs and reporting
  • Generating application-ready data suitable for use by models and to support multidimensional reporting

208. The Impact on Financial Institutions from FASB’s Targeted Improvements to Accounting for Hedging Activities (A)
Speakers: Todd Cuppia, Managing Director, Chatham Financial, Kennett Square, PA
Eri Panoti, Director, Accounting Advisory, Chatham Financial, Kennett Square, PA

The FASB is close to issuing an Accounting Standards Update that will significantly change aspects of the current accounting guidance for derivatives and hedging activities. The proposed changes are designed to better align economic results of an entity’s risk management activities with its financial reporting. The proposed changes will impact not only existing hedging strategies but also create new hedging opportunities that will allow risk management decisions to be less dependent on accounting rules. Join hedging experts Eri Panoti and Todd Cuppia from Chatham Financial as they share their views on how the proposed changes will impact the accounting and reporting for common hedging strategies utilized by financial institutions and also provide insight on how to implement strategies that will become easier to account for as a result of the changes, including hedging Prime indexed loans, pools of fixed rate assets, and callable debt.

8:20 AM - 8:30 AM

Change Break

8:30 AM - 8:35 AM

Closing Remarks

8:35 AM - 9:50 AM


23. Legislative/Regulatory Update in the New Administration (SK)
Speaker: H. Rodgin Cohen, Senior Chairman, Sullivan & Cromwell LLP, New York, NY

This session will provide a legislative/regulatory update on the financial choice act. Participants will leave the session with a greater familiarity with the new landscape and an awareness of potential future changes.

9:50 AM - 9:55 AM

Change Break

9:55 AM - 11:10 AM


24. Housing and Economic Update (E)
Speaker: Doug Duncan, SVP & Chief Economist, Fannie Mae, Washington, DC

Join Doug Duncan as he discusses the state of the U.S. economy and the housing market. The chief economist will provide his view on recent macroeconomic developments and labor conditions and will examine the impact the changes in fiscal and monetary policy may have on economic growth this year.

11:10 AM - 11:40 AM

Networking & Refreshment Break

11:40 AM - 12:55 PM


25. CECL Observations from Early Implementation Efforts (A)
Panelist: Balvinder Sanga, PhD, Principal, EY LLP, McLean, VA

Learn how institutions have been working toward implementation following the release of ASU 2016-13 in June 2016. This session will provide best-practice perspective on CECL implementation design and execution. The presenters will cover critical success factors and challenges in key work-streams including Program Governance, Operating processes, Model and Methodology assessments, Data and systems, Disclosure considerations and stakeholder communication.

12:55 PM - 1:55 PM


1:55 PM - 3:10 PM


26. CECL For Community Banks (A)
Speakers: James Brannen, CPA, EVP, CFO & Sr Loan Officer, Federal Savings Banks, Dover, NH
Michael Gullette, CPA, VP, Accounting and Financial Management, American Bankers Association, Washington, DC
Chad Kellar, CPA, Partner, Crowe Horwath LLP, Indianapolis, IN

This session will cover practical implementation and operational considerations of the CECL model for community banks. We will cover how data and risk elements will affect your methods of segment/class allocation and offer perspectives on how the CECL model impacts operations and best practices for effective implementation.

27. Technology in Banking (IT)
Speakers: Eric Piscini, CPA, Partner, Deloitte LLP, Atlanta, GA
Sidhur Rajan, CPA, Principal, Deloitte LLP, New York, NY

The session will focus on practical application of Robotic and Cognitive Automation tools in improving processes within Banking. Robotic and Cognitive tools are technology solutions that can mimic human action or judgement (within limits), and have been used to automate a number of more processes in banks. Learning Objectives:

  • Understand the current capabilities in the marketplace around Robotic and Cognitive tools and technologies
  • Get a sense of marketplace adoption and the type of business problems being solved using such tools and technologies
3:10 PM - 3:20 PM

Change Break

3:10 PM - 4:25 PM


28. Revenue Recognition (A)
Speakers: Michael Hall, CPA, Partner, KPMG LLP, New York, New York
Lee Keel, CPA, Accounting Policy Manager, Wells Fargo, Charlotte, NC
Lisa Koehl, CPA, Executive Director, JPMorgan Chase & Co, Chicago, IL
Esther Mills, CPA, President, Accounting Policy Plus, New York, NY

This session will provide an update of FASB's revenue recognition standard. It will specificially:

  • Update attendees on the standard, including developments from the FASB Transition Resource Group (TRG) on credit losses.
  • Provide implmentation observations

29. ICFR (Including Evaluating Material Weaknesses) (AU)
Speakers: Michelle Donahue, CPA, Managing Director, Deloitte LLP, Stamford, CT
Kristine Obrecht, CPA, Audit Partner, Deloitte LLP, Milwaukee, WI

The presentation will cover current challenges and future opportunities as it relates to ICFR. Focus will be on identifying relevant controls, challenges in documenting and testing management review controls, use of outside service providers and control considerations in the age of big data. In addition, the presentation will cover some of the challenges in evaluating deficiencies and recent trends in reporting of material weaknesses. Upon completion of this course, participants will identify potential areas to enhance the effectiveness of their organization’s ICFR process based upon experiences of others.

Travel & Accommodations

Gaylord National Hotel and Convention Center
201 Waterfront Street
National Harbor, MD 20745

Room rate: $285 single/double ROH plus 18% tax (resort fee included in the rate)
Cutoff date: August 21, 2017

Hotel phone: 301-965-4000
Reservations: 800-429-5673
Online Reservations

Business Casual

The AICPA has a special agreement with Maupin Travel, Inc. of North Carolina to assist you with your travel arrangements. Call 1-800-345-5540 to arrange your travel to the AICPA Conference.

Call Delta Airlines 1-800-328-1111. Refer to Meeting Event Code # NMMUN

Reservations and ticketing is also available via www.delta.com When booking online, select Book A Trip, click on Advanced Search and enter the meeting event code NMMUN in the box provided.

*Zone Fares do not require a Saturday night stay over. These fares are available on all flights but are inventory controlled. Some restrictions may apply.

Book Online or call Hertz at 1-800-654-2240 and use AICPA discount code (CDP#) 12353 and convention code (CV#) 021H0024

Rates are subject to availability. The AICPA is not liable for any penalties incurred if you cancel/change your reservations.

Committee Members


Sydney Garmong
Crowe Horwath LLP
Washington, DC

Large Banks

Linda Bergen
Citigroup Inc.
Long Island City, NY

Thomas Canfarotta
New York, NY

Frederick Currie
PricewaterhouseCoopers LLP
Florham Park, NJ

Robert DeMauro
JPMorgan Chase & Co.
New York, NY

Dominick Guiffrida
New York, NY

Hugh Guyler
Deloitte & Touche LLP
New York, NY

Mario Mastrantoni
Wells Fargo & Co.
Charlotte, NC

Community Banks

Wynne Baker
Nashville, TN

Martin Caine
Wolf & Company P.C.
Boston, MA

Troy Lewis
Lewis & Associates, CPAs, LLC
St. George, UT

Todd Sprang
Clifton Larson Allen LLP
Oakbrook, IL

Donald Walker Jr.
Washington, DC

Exhibitor and Sponsor Opportunities

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Online Conference System Requirements

Attending Online is easy! Check the System Requirements below and install Adobe Flash if you haven't already, then visit this demo page once you're ready to check for compatibility.

NOTE: For sessions that are audio-only, you use the same player and have the experience as the above demo page, but there will be a static image in place of the video stream.

  • Adobe Flash plugin (Click on link to install) http://get.adobe.com/flashplayer/
  • Supported Browsers: Internet Explorer 8 or Higher, Firefox, Chrome, Safari
  • Computer with Speakers / Headset
  • High speed internet connection

Cancellation Policy

On-Site Conference: You may cancel without penalty if cancellation request is received up to and including 45 days prior to the start of the conference. Due to financial obligations incurred by the AICPA, a credit less 50% of the registration fee will be issued for requests received up to and including 21 days prior to the start of the conference. No refunds or credits will be issued on cancellation requests received less than 21 days prior to the start of the event.

Online Conference: You may cancel and receive a refund if cancellation request is received up to and including 15 days prior to the start of the conference. You can cancel and receive a 100% credit if your registration is canceled within 7 days of the start of the conference. Due to financial obligations incurred by the AICPA, a 60% credit will be issued for requests received up to the day prior to the start of the conference. No refunds or credits will be issued on cancellation requests received once the online conference begins.

For more information about AICPA's conference cancellation policy, contact the AICPA Service Center at 1-888-777-7077 or service@aicpa.org.