×
Conferences
AICPA Governmental Accounting and Auditing Update Conference (GAAC)
Aug. 12–Aug. 13, 2019
|
The Washington Hilton, Washington, DC
| Live online
Conference details

COMPLIANCE | ACCURACY | QUALITY

UPDATES SPECIFIC TO YOUR GOVERNMENT AREA

Our in-depth sessions at this year’s AICPA Governmental Accounting and Auditing Update will target questions and issues specific to your area of expertise, whether at the federal, state or local level.

Attend in Washington or via webcast for updates direct from key government officials and policymakers.

This August, GAAC will provide in-depth technical guidance and strategy updates. Extensive on-site networking opportunities and engagement forums for online attendees, also will connect you with peers, for a consensus-building approach to solving challenges.

Download brochure

Who Should Attend

CPAs working in federal, state and local government; public practitioners with government clients; and regulators who need to be aware of emerging developments.

Attendance options
AICPA Governmental Accounting and Auditing Update Conference (GAAC)
Aug 12-Aug 13, 2019

On-site: Immersed in the energy
Step away from your desk, and join us in Washington, DC. Youíll interact directly with thought leaders and have the advantage of dedicated networking time with your professional community. (18 CPE credits).

Pricing:
Early Bird rate ends 06/28
AICPA member: $825.00
Nonmember: $1,225.00
AICPA Governmental Accounting and Auditing Update Conference Online (GAAC Online)
Aug 12-Aug 13, 2019

Online: When travel isnít your preference
Sessions will be streamed live, in real time, direct to your computer or mobile device. Youíll have access to audio and video sessions, remote networking through polls and chat rooms, and handouts and slides, just as if you were there on-site. (18 CPE credits).

Pricing:
Early Bird rate ends 06/28
AICPA member: $825.00
Nonmember: $1,225.00
AICPA Governmental Accounting and Auditing Update Conference (GAAC): Flex Pass
Aug 12-Aug 13, 2019

New > Flex Pass: The best of all worlds
Now you donít have to choose. Enjoy the flexibility of on-site AND online: attend some of the conference sessions in person to network with your peers, and view other sessions online. (18 CPE credits).

Already registered but interested in this new attendance option? Call Member Service to upgrade to Flex Pass: 888.777.7077.

Pricing:
Early Bird rate ends 06/28
AICPA member: $1,025.00
Nonmember: $1,425.00
Agenda
MONDAY, August 12
7:00 AM - 5:30 PM

Registration

7:00 AM - 8:15 AM

Continental Breakfast & Vendor Display

8:00 AM - 8:25 AM

Welcome & Introduction

8:00 AM - 8:25 AM

Presentation of the Outstanding CPA in Government Award

8:25 AM - 9:40AM

KEYNOTE

GAE1901. Economic and Political Update
Field(s) of Study: Economics
Knowledge Level: Update | CPE: 1.5

Speaker:

 Ron Elving, Senior Washington Editor , National Public Radio

As senior editor and correspondent on NPR’s Washington Desk, Ron Elving covers the stories, the issues, and the people driving Washington decision-making. In his engaging style, Ron will discuss where things stand on the Hill, in the Executive Branch and in the broader body politic.

Prerequisites: None
Advanced Prep: None

9:40 AM - 9:45 AM

Change Break

9:45 AM - 10:35 AM

GENERAL SESSION

GAE1902. GAO/ASB Update
Field(s) of Study: Auditing
Knowledge Level: Intermediate | CPE: 1

Speaker:

 Jim Dalkin, CPA, CGMA, Director, Financial Management and Assurance Team, GAO
Mike Santay, CPA, ASB Chair, Grant Thornton LLP

This session will provide an update for new standards and guidance from both the Governmental Accountability Office and the US Auditing Standards Board.

Learning Objectives:

  • Update audience on key concepts in the 2018 Revised Yellow Book
  • Identify changes to financial statement preparation and independence
  • Discuss changes in reporting Fraud, Waste and Abuse
  • Recall changes in guidance and standards from the ASB

Prerequisites: Basic knowledge of, or general experience in, federal, state, or local
Advanced Prep: None

10:35 AM - 10:55 AM

Networking Break - Refreshments & Vendor Displays

9:55 AM - 10:45 AM

GENERAL SESSION

GAE1903. FASAB
Field(s) of Study: Accounting
Knowledge Level: Overview | CPE: 1

Speakers:

George Scott, CPA, CGMA, Chair, Federal Accounting Standards Advisory Board
Monica Valentine, CPA, CGMA, Executive Director, FASAB

Description coming soon.

Prerequisites: None
Advanced Prep: None

10:55 AM - 12:15 PM

Concurrent Sessions (Select One)

GAE1904. Single Audit Findings
Field(s) of Study: Auditing (Governmental)
Knowledge Level: Advanced | CPE: 1.5

Speaker

Lindsey Oakley, CPA, Partner, BKD, LLP

This session will focus on evaluating errors in single audits, including what should be a written finding in the audit and how to write effective findings.

  • Indicate changes introduced by recently issued pronouncements, including implementation issues.
  • Apply professional judgment regarding errors in single audit testing
  • Formulate and write effective single audit findings

Prerequisites: Extensive governmental accounting and auditing knowledge or experience.
Advanced Prep: None

GAE1905. GASB Update
Field(s) of Study: Auditing (Governmental)
Knowledge Level: Update | CPE: 1.5

Speaker

David Vaudt, CPA, Chairman, Governmental Accounting Standards Board

The session will address recently issued GASB Statements, focusing on pronouncements that are not being covered in other sessions, and major projects and research activities on the GASB's technical agenda. Topics to be covered include the financial reporting model; revenue and expense recognition; note disclosures; conduit debt; and recently issued proposals.

  • Obtain basic working knowledge of: Changes introduced by recently issued pronouncements, including implementation issues.
  • Recognize the potential impact of GASB projects and research activities.

Prerequisites: None
Advanced Prep: None

12:15 AM - 1:15 PM

Lunch

1:15 PM - 2:30 PM

CONCURRENT SESSIONS (Select One)

GAE1906. Blockchain/Cryptocurrency
Field(s) of Study: Information Technology
Knowledge Level: Intermediate | CPE: 1.5

Speakers:

Brett Baker, CPA, Assistant IG for Audit, NRC OIG
Bobbie Jean Bartz, CPA, Certified Fraud Examiner (CFE), Assistant Director, DOJ OIG

Examination of the blockchain technology has in the federal government's programs and activities.

Learning Objectives:

  • Understand what blockchain technology is
  • Understand the challenges and opportunities that blockchain technology presents federal managers

Prerequisites: Basic knowledge of, or general experience in, federal, state, or local government accounting and/or auditing.
Advanced Prep: None

GAE1907. The Latest on Single Audits and the Compliance Supplement
Field(s) of Study: Auditing
Knowledge Level: Intermediate | CPE: 1.5

Speakers:

Mary Foelster, CPA, CGMA, Senior Director, Governmental Auditing and Accounting, AICPA
Amanda Ward, CPA, Partner, Plante & Moran, PLLC
George Strudgeon, CPA, CGMA, Audit Director, Virginia Auditor of Public Accounts

This session will provide an overview of what is happening in the single audit arena. You will learn about the:

  • 2019 OMB Compliance Supplement;
  • Latest Uniform Guidance and single audit developments,
  • News from the Governmental Audit Quality Center; and
  • The single audit landscape looking forward.

Learning Objectives:

  • Evaluate the 2019 Compliance Supplement
  • Interpret the latest single audit developments for your clients
  • Predict expected future single audit activities

Prerequisites: Extensive governmental accounting and auditing knowledge or experience.
Advanced Prep: None

GAE1908. Leases
Field(s) of Study: Accounting
Knowledge Level: Intermediate | CPE: 1.5

Speakers:

David Bean, CPA, Director of Research and Technical Activities, Governmental Accounting Standards Board
Chris Pembrook, CPA, CGAP, CRFAC, Shareholder, Crawford & Associates,PC

This session will address accounting and financial reporting implementation issues associated with the recently issued GASB Statement on leases. Topics to be covered include application issues; determining the term of the lease and the lease liability and asset for both a lessee and a lessor; and other implementation issues, including those addressed in the recently issued GASB implementation guide.

Learning Objectives:

  • Apply the GASB lease standards and implementation guidance to your clients' situations
  • Identify any potential impact that the new standards may have on statutory and other legal requirements

Prerequisites: Basic knowledge of, or general experience in, federal, state, or local government accounting and/or auditing.
Advanced Prep: None

2:30 PM - 2:50 PM

Afternoon Refreshment Break & Vendor Displays

2:50 PM - 4:05 PM

CONCURRENT SESSIONS (Select One)

GAE1909. CIGIE Update
Field(s) of Study: Auditing
Knowledge Level: Intermediate | CPE: 1.5

Speaker:

Brett Baker, CPA, Assistant IG for Audit, NRC OIG

Update on current Inspector General community oversight topics.

Learning Objectives:

  • Apply session information from the Inspector General community's oversight efforts, such as, improper payments and IT security, to your own work's efforts.
  • Analyze oversight techniques, including data analytics and IT security testing

Prerequisites: Basic knowledge of, or general experience in, federal, state, or local government accounting and/or auditing.
Advanced Prep: None

GAE1910. 2019 Data Collection Form and Federal Audit Clearinghouse Update
Field(s) of Study: Auditing
Knowledge Level: Intermediate | CPE: 1.5

Speaker:

John Good, CPA, Executive Director, Ernst & Young
Teresa Bordeaux, CPA, CGMA, Lead Manager — Governmental Accounting & Auditing — Public Accounting, AICPA

This session is intended to provide attendees with key insights, tips, and best practices on the latest updates to the Data Collection Form (DCF) and related instructions issued by the Federal Audit Clearinghouse (FAC).

Learning Objectives:

  • Identify changes and updates to the DCF
  • Choose from various tips and best practices for completion and submission of the DCF to avoid common errors
  • Apply information from the session to your questions about the new form and have them answered

Prerequisites: Basic knowledge of, or general experience in, federal, state, or local government accounting and/or auditing.
Advanced Prep: None

GAE1911. Presenting to Governing Bodies
Field(s) of Study: Auditing
Knowledge Level: Intermediate | CPE: 1.5

Speaker:

Chris Pembrook, CPA, CGAP, CRFAC, Shareholder, Crawford & Associates, PC
Brittney Williams, CPA, Partner, Heinfeld, Meech & Co., P.C.

Delivering the audit results to the governing body can pose many challenges depending on the size and knowledge base of the audience. Whether you are communicating to a large city or regional council or a small governing board, this session will provide an experienced perspective on how to deliver audit results succinctly and leave a positive impression on the Governing Body.

Learning Objectives:

  • Determine the best way to deliver an impactful audit presentation to the governing body to ensure they understand the objectives and results of the audit.
  • Apply several examples of how best to deliver information to educate the governing body.
  • Recognize the climate of the entity to deliver difficult information and navigate through committee and board questions in a highly charged environment.
  • Determine the appropriate resources/tools and information to provide to those charged with governance when confronted with different factors and varying situations.

Prerequisites: Basic knowledge of, or general experience in, federal, state, or local government accounting and/or auditing.
Advanced Prep: None

4:05 PM - 4:15 PM

Change Break

4:15 PM - 5:30 PM

CONCURRENT SESSIONS (Select One)

GAE1912. DOD Financial Management – remediating audit findings with a long-term view
Field(s) of Study: Finance
Knowledge Level: Update | CPE: 1.5

Speakers:

Douglas Glenn
Wesley Miller
Fredrick Carr, Associate Deputy Assistant Secretary, U.S. Air Force
Alaleh Jenkins, Deputy Assistant Secretary of Navy (Financial Operations), U.S. Department of the Navy

The Department of Defense achieved a critical milestone in November 2018: undergoing its first full financial statement audit and meeting a key congressional mandate. DOD did not expect to receive an opinion on its financial statements. The DOD Comptroller has remarked that implementing all the process and system changes necessary to pass the audit will take time and recognizes the issuance of notices of findings and recommendations (NFR) as a major outcome of the audit. The department’s success in improving its financial management and audit readiness will be measured by progress in remediating deficiencies noted in the NFRs.

Learning Objectives:

  • Recall DOD’s current efforts and plans for:
    • remediating audit findings,
    • prioritizing corrective actions,
    • other approaches to providing reliable data for decision making.
  • Indicate DOD's plans to prepare auditable financial statements and for addressing the NFRs.
  • Estimate how the remediation activity will impact future audits.
  • Estimate the length of time before the remediation impacts DOD’s financial management operation and DOD’s mission.

Prerequisites: None
Advanced Prep: None

GAE1913. Risk Assessment for Audits of State and Local Governments
Field(s) of Study: Auditing
Knowledge Level: Update | CPE: 1.5

Speakers:

Joel Black, CPA, Partner, Mauldin & Jenkins
Kevin Smith, CPA, Partner, Crowe LLP

How risk assessments are performed in the audit of financial statements has been challenged recently. As you prepare for the upcoming audit season or your next peer review, know that how your audit team performs risk assessments will be scrutinized. This session will provide a refresher on the audit risk assessment standards with some specific thoughts on application for state and local governments.

Learning Objectives:

  • Recall what the audit standards say about risk assessment and how the standard should be followed on each audit.
  • Apply the risk assessment standards to the audit of state and local governments.

Prerequisites: None
Advanced Prep: None

GAE1914. Fiduciary Practicalities
Field(s) of Study: Accounting
Knowledge Level: Intermediate | CPE: 1.5

Speakers:

Michelle Watterworth, CPA, Partner, Plante Moran, PLLC
Heather Acker, CPA, Partner, Baker Tilly Virchow Krause, LLP

This session will take a deep dive into GASB 84, Fiduciary Activities, walking through various transactions and analyzing how GASB 84 might apply, keeping in mind not only the standard itself but also the related implementation guide. The session will also outline reporting considerations as well as potential audit-related considerations to consider with the adoption of this new standard.

Learning Objectives:

  • Identify fiduciary activities.
  • Analyze potential changes to the reporting entity.
  • Determine appropriate reporting.

Prerequisites: Basic knowledge of, or general experience in, federal, state, or local government accounting and/or auditing.
Advanced Prep: None

5:30 PM - 6:30 PM

Reception

TUESDAY, August 13
7:00 AM - 5:15 PM

Registration

6:30 AM - 8:15 AM

Continental Breakfast & Vendor Display

7:00 AM - 7:50 AM

SOLUTION SESSION

GAE1915. Vendor Demo

7:00 AM - 7:50 AM

EARLY RISERS

GAE1916. SLG Ethics Update
Field(s) of Study: Regulatory Ethics
Knowledge Level: Intermediate | CPE: 1

Speakers:

Nancy Miller, CPA, Managing Director, KPMG
Elaine Cahoon, CPA, CGFM, CISA, Senior Manager, KPMG

Update on independence and ethics for government audits.

Learning Objectives:

  • Identify new independence standards for government audits
  • Apply new independence standards to their government audits

Prerequisites: Basic knowledge of, or general experience in, federal, state, or local government accounting and/or auditing.
Advanced Prep: None

GAE1917. Cyber Assessment
Field(s) of Study: Information Technology
Knowledge Level: Overview | CPE: 1

Speakers:

TBA

Description coming soon.

Prerequisites: None
Advanced Prep: None

7:50 AM - 8:00 AM

Change Break

8:00 AM - 8:10 AM

Morning Announcements & Introduction

8:10 AM - 9:25 AM

GENERAL SESSION

GAE1918. Blinded by the Hype
Field(s) of Study: Accounting
Knowledge Level: Intermediate | CPE: 1.5

Speakers:

Jonathan Kraftchick, CPA, Managing Director, Cherry Bekaert LLP

There's a lot of talk right now about the pace of change, technological advancements, and all sorts of buzzwords like AI, RPA, neural networks. Most of us accountants, though, tend to either ignore the inevitable or go all in certain innovations we don't fully understand. In this session, we'll discuss some common pains, pleasures and pitfalls in actually implementing some of these technologies to make sure that any initiatives you undertake have the best chance possible of succeeding.

Learning Objectives:

  • List several common problems organizations face when trying to implement a new technology or run a pilot program.
  • Distinguish between push and pull innovation.
  • Create a process for determining the technologies and advancements that will most likely have a significant impact on your organization.

Prerequisites: Basic knowledge of, or general experience in, federal, state, or local government accounting and/or auditing.
Advanced Prep: None

9:25 AM - 9:45 AM

Morning Refreshment Break & Vendor Displays

9:45 AM - 11:00 AM

CONCURRENT SESSIONS (Select One)

GAE1919. Options to Strengthen Payment Integrity and Optimize Corrective Actions
Field(s) of Study: Finance
Knowledge Level: Intermediate | CPE: 1.5

Speakers:

Asif Khan, Director, GAO
Beryl Davis, Director, Financial Management and Assurance, U.S. GAO
Heather Pajak, Senior Policy Analyst, OMB
Tim Persons, Chief Scientist, GAO
Nick Dahl

While government and other reports about improper payments in Federal programs can erode citizens’ trust in government, not all of the reported improper payments result from fraud. Some of the reported improper payments are due to administrative or processing errors which do not result in a monetary loss to the Government. Attend this session to hear what agencies are doing to prevent improper payments.

Learning Objectives:

  • Identify what agencies are doing to prevent improper payments and strengthen integrity of federal programs.
  • Analyze the challenges caused by legislation, culture, and technology that programs face, and what is being done to address these issues.

Prerequisites: Basic knowledge of, or general experience in, federal, state, or local government accounting and/or auditing.
Advanced Prep: None

GAE1920. Yellow Book Independence
Field(s) of Study: Regulatory Ethics
Knowledge Level: Intermediate | CPE: 1.5

Speakers:

Nancy Miller, CPA, Managing Director, KPMG
Elaine Cahoon, CPA, CGFM, CISA, Senior Manager, KPMG

New 2018 Yellow Book Independence Standards.

Learning Objectives:

  • Identify new Yellow Book standards to apply to government audits
  • Apply new Yellow Book standards to government audits

Prerequisites: Basic knowledge of, or general experience in, federal, state, or local government accounting and/or auditing.
Advanced Prep: None

GAE1921. General Controls Over IT- A COSO Priority
Field(s) of Study: Information Technology
Knowledge Level: Intermediate | CPE: 1.5

Speakers:

George Strudgeon, CPA, CGMA, Audit Director, Virginia Auditor of Public Accounts
Bob Scott, CPA, Assistant City Manager, City of Carrollton, Texas

In the 2013 revision of the Internal Control Framework, COSO singled out General Controls over IT as a point of emphasis. This session will share resources available to governments and their auditors to aid them in focusing on these controls and methods for ensuring that an organization has strong General Controls over IT.

Learning Objectives:

  • Identify new Yellow Book standards to apply to government audits
  • Apply new Yellow Book standards to government audits

Prerequisites: Basic knowledge of, or general experience in, federal, state, or local government accounting and/or auditing.
Advanced Prep: None

11:00 AM - 11:10 AM

Change Break

11:10 AM - 12:25 PM

CONCURRENT SESSIONS (Select One)

GAE1922. OMB President's Management Agenda Update
Field(s) of Study: Accounting
Knowledge Level: Update | CPE: 1.5

Speakers:

Gil Tran, CPA, Policy Analyst, OMB - EXOP

Present the President's Management Agenda related to the grant management, administration and audit.

Learning Objectives:

  • Recall the 3 Gears of the President's Management Agenda (PMA)
  • Recall the 14 Cross Agency Priorities (CAP) goals
  • Identify the objectives and status of CAP Goal 8 - Results Oriented Accountability for Grants

Prerequisites: None
Advanced Prep: None

GAE1923. Lightening Round Government Audit
Field(s) of Study: Audting
Knowledge Level: Intermediate | CPE: 1.5

Speakers:

Joel Black, CPA, Partner, Mauldin & Jenkins
John Good, CPA, Executive Director, Ernst & Young

Description coming soon.

Prerequisites: Basic knowledge of, or general experience in, federal, state, or local government accounting and/or auditing.
Advanced Prep: None

GAE1924. Lesson Learned in Dealing wth Actuaries
Field(s) of Study: Audting
Knowledge Level: Intermediate | CPE: 1.5

Speakers:

Bob Scott, CPA, Assistant City Manager, City of Carrollton, Texas
Michelle Watterworth, CPA, Partner, Plante Moran, PLLC

Relying on actuarially generated information is becoming an increasing material part of government audits. This session will provide background and perspective on the actuarial profession and how their professional standards differ from those of accountants. It will then address specific considerations for auditing actuarial information including pension or OPEB questions to ask the actuary.

Learning Objectives:

  • Apply auditing guidance for relying on the work of a specialist to actuarial information and actuaries.
  • Determine specific areas of emphasis when auditing actuarial information for pensions and OPEB.

Prerequisites: Basic knowledge of, or general experience in, federal, state, or local government accounting and/or auditing.
Advanced Prep: None

12:25 PM - 1:25 PM

Lunch

1:25 PM - 2:40 PM

CONCURRENT SESSIONS (Select One)

GAE1925. Managing Federal Fraud Risks
Field(s) of Study: Auditing
Knowledge Level: Overview | CPE: 1.5

Speakers:

Rebecca Shea, Director, GAO
Elizabeth Morales, CPA, Associate Director, Program Integrity Office, VA
Tammie Johnson, Program & Management Analyst, Treasury/Fiscal Service/FIT

In 2016, the Fraud Reduction and Data Analytics Act (FRDAA) established requirements for agencies to manage financial and non-financial fraud risks and to report on their efforts to establish antifraud controls and processes. OMB guidance further directed agencies to follow the leading practices in GAO’s Fraud Risk Framework—a resource that can help agencies take a strategic, risk-based approach to managing fraud risks. Now several years into implementation, agencies have taken steps to manage fraud risks, but there is still work to be done to fully implement the Act and all the components of the Fraud Risk Framework. In support of these efforts, Treasury has developed new tools, such as the Anti-fraud playbook and expanded existing resources such as its Do Not Pay center. There are also valuable insights to be gained from sharing experiences across agencies, such as from VA’s program integrity office demonstration project. These resources can help agencies better manage fraud risk and ensure funds are spent effectively, assets are safeguarded, and their programs fulfill their intended purpose. In addition, the resources may also serve as useful guideposts for auditing agencies’ fraud risk management efforts.

Learning Objectives:

  • Recognize FRDAA and the status of agencies’ implementation efforts
  • Recall challenges in managing and mitigating both financial and nonfinancial fraud risks
  • Identify resources and tools for managing fraud risks
  • Select lessons learned and best practices that can help other agencies in their fraud risk efforts

Prerequisites: None
Advanced Prep: None

GAE1926. Internal Controls in the Single Audit - Focus on Quality
Field(s) of Study: Auditing
Knowledge Level: Intermediate | CPE: 1.5

Speakers:

Kim McCormick, CPA, Partner, Grant Thornton LLP

Review of the seven steps of evaluating internal control over compliance, documentation examples, and tips/traps to keep top of mind.

Learning Objectives:

  • Indicate opportunities for improvement
  • Recall the seven steps outlined in the process
  • Indicate examples of good and bad documentation

Prerequisites: Basic knowledge of, or general experience in, federal, state, or local government accounting and/or auditing.
Advanced Prep: None

GAE1927. Fiduciary Practicalities
Field(s) of Study: Accounting
Knowledge Level: Intermediate | CPE: 1.5

Speakers:

Heather Acker, CPA, Partner, Baker Tilly Virchow Krause, LLP
Michelle Watterworth, CPA, Partner, Plante Moran, PLLC

Review of the seven steps of evaluating internal control over compliance, documentation examples, and tips/traps to keep top of mind.

Learning Objectives:

  • Identify fiduciary activities.
  • Analyze potential changes to the reporting entity.
  • Determine appropriate reporting.

Prerequisites: Basic knowledge of, or general experience in, federal, state, or local government accounting and/or auditing.
Advanced Prep: None

2:40 PM - 3:00 PM

Afternoon Refreshment Break & Vendor Displays

3:00 PM - 4:15 PM

CONCURRENT SESSIONS (Select One)

GAE1928. The Federal Budget Deficit: Is It Out of Control?
Field(s) of Study: Finance
Knowledge Level: Overview | CPE: 1.5

Speakers:

Asif Khan, Director, GAO
Beryl Davis, CPA, Director, Financial Management and Assurance, U.S. GAO
Mike Linder, PMP, Assistant Commissioner, Bureau of the Fiscal Service
Doug Criscitello, Executive Director, MIT Golub Center for Finance and Policy

In 2019, the federal government’s budget deficit is getting closer to $1 trillion. An economist, an accountant, and an auditor will discuss the federal government’s fiscal health and efforts to account for and audit the budget deficit.

Learning Objectives:

  • Recall the history of the federal budget deficit and predictions for the future.
  • Identify how the deficit affects the federal government’s fiscal health.
  • Recognize whether there is accountability on the part of federal agencies to control the deficit.
  • Recall the steps that have been taken to audit the deficit.

Prerequisites: None
Advanced Prep: None

GAE1929. The Latest on Single Audits and the Compliance Supplement
Field(s) of Study: Auditing
Knowledge Level: Intermediate | CPE: 1.5

Speakers:

Mary Foelster, CPA, CGMA, Senior Director, Governmental Auditing and Accounting, AICPA
Amanda Ward, CPA, Partner, Financial Management and Assurance, Plante & Moran, PLLC
George Strudgeon, CPA, CGMA, Audit Director, Virginia Auditor of Public Accounts

This session will provide an overview of what is happening in the single audit arena.

Learning Objectives:

  • Evaluate the 2019 Compliance Supplement
  • Interpret the latest single audit developments for your clients

Prerequisites: Extensive governmental accounting and auditing knowledge or experience.
Advanced Prep: None

GAE1930. Audit Evidence Tech
Field(s) of Study: Auditing
Knowledge Level: Intermediate | CPE: 1.5

Speakers:

Kristen Kociolek, CPA, Assistant Director, GAO
Kevin Smith, CPA, Partner, Crowe LLP

Description coming soon.

Prerequisites: Basic knowledge of, or general experience in, federal, state, or local government accounting and/or auditing.
Advanced Prep: None

4:15 PM - 4:25 PM

Change Break

4:25 PM - 5:15 PM

GENERAL SESSION

GAE1931. Attracting & Retaining Talent
Field(s) of Study: Personnel/Human Resources
Knowledge Level: Overview | CPE: 1

Speakers:

Shaara Roman, MBA, Founder & Managing Partner, The Silverene Group

Only 15% of the workforce is engaged. Shocking, but true. And, we’ve all heard that while people join companies, they leave managers. How do you manage the gig worker in the gig economy? What impact does it have on your team and organization? Learn what you can do to foster and create an engaged workforce of Millennials and Gen Z’s and keep people focused on your mission.

Learning Objectives:

  • Identify why a low percentage of workforce is engaged
  • Distinguish between the needs of the Millennials and Gen Z's in the workplace
  • Recall latest trends to attract and retain talent
  • Identify the differentiators for creating an engaging culture

Prerequisites: None
Advanced Prep: None

WEDNESDAY, August 14
8:00 AM - 12:00 PM

Registration

8:00 AM - 11:35 AM

POST CONFERENCE OPTIONAL WORKSHOPS (Select One)

GAE19301. Exploring Complexities of Enterprise Risk Management in the Public Sector
Field(s) of Study: Business Management & Organization | CPE Credits: 4
Knowledge Level: Overview

Speaker:

TBA

Risk is an age-old issue all entities must confront. The public sector is no different in terms of the need to confront risk but is different in the types of risk. New risks are arising from technological change, political uncertainty, cyber-crime and increasing drivers of intangible value. It is imperative for the public sector to anticipate and manage risks due to who public sectors serve – the public. This approach requires organizations to build a risk awareness and management culture putting increased emphasis on compliance and governance.

New approaches to enterprise risk management are emerging. Revisions to COSO and other risk management frameworks prompted the Office of Management and Budget (OMB) to updates its own guidance. The OMB requires agencies to adopt risk management through ERM, integrate risk management into all aspects of the organization’s activities, and emphasize the importance of developing a risk culture that aligns with the organization’s values and ability to handle complexity.

This course will address new approaches to enterprise risk management, including recent updates to COSO and ISO frameworks with focus on managing risk in increasingly complex business environments.

Learning objectives:

  • Identify new approaches to enterprise risk management in government and public sector entities.
  • Select risk awareness and management tools to use when implementing enterprise risk management.
  • Analyze how enterprise risk management and cybersecurity processes affect each other.
  • Describe revisions to recently updated ERM frameworks.
  • Identify the importance of developing a robust risk culture.

Prerequisites: Extensive governmental auditing knowledge or experience.
Advanced Prep: None

GAE19302. Conquering Single Audit Challenges
Field(s) of Study: Auditing | CPE Credits: 4
Knowledge Level: Intermediate

Speaker:

Teresa Bordeaux, CPA, CGMA, Lead Manager — Governmental Accounting & Auditing — Public Accounting, AICPA
Amanda Ward, CPA, Partner, Plante & Moran, PLLC
Brittney Williams, CPA, Partner, Heinfeld, Meech & Co., P.C.
George Strudgeon, CPA, CGMA, Audit Director, Virginia Auditor of Public Accounts

This session will discuss several of the more advanced nuances of performing a single audit. Topics covered will include planning issues; performance issues including internal control over compliance and testing common compliance requirements such as procurement; reporting issues; and other challenging single audit issues!

Learning Objectives:

  • Analyze complex and nuanced single audit topics.
  • Identify areas that often trip auditors up in a single audit.

Prerequisites: Basic knowledge of, or general experience in, federal, state, or local government accounting and/or auditing.
Advanced Prep: None

More details

Government Audit Quality Center (GAQC) Members Save an Additional $50.00

If you are a GAQC member, you can save $50.00 off the registration price. Find out more information on the GAQC Website.

Create learning retreats for your team!

When registering for a single conference, groups of 2-9 should contact AICPA customer service team to learn more about their potential savings at 888.777.7077.

If your organization registers for 10+ conference seats over the course of the year, we offer volume pricing, with consolidated invoicing available before or after the event. For more information on the group registration process, contact your conference group sales representative, Corinne Alford at Corinne.Alford@aicpa-cima.com or AICPA Learning at 1-800-634-6780, Option 2.

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

On-Site/Flex Pass 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.

Resolution of Disputes

Transactions at this site are covered by binding arbitration. Any controversy or claim arising out of or relating to the use of this Web site that cannot be settled to your satisfaction by our member satisfaction team shall be settled by arbitration in New York, New York. Such disputes will be administered by the American Arbitration Association (https://www.adr.org/), 335 Madison Avenue, 10th floor, New York, New York 10017-4605, (800) 778-7879, in accordance with its Arbitration Rules, and judgment upon the award rendered by the arbitrator(s) may be entered in any court having jurisdiction thereof.

Should you feel that there has been a breach to the integrity or security of this site, please contact the service center immediately at 888.777.7077.

Ratings and reviews
PRICING SUMMARY
Early bird saving through 06/28
AICPA Governmental Accounting and Auditing Update Conference (GAAC) (In person)
$825.00–$1,225.00
$1,325.00
AICPA Governmental Accounting and Auditing Update Conference Online (GAAC Online) (Online Conference)
$825.00–$1,225.00
$1,325.00
AICPA Governmental Accounting and Auditing Update Conference (GAAC): Flex Pass (Flex Pass)
$1,025.00–$1,425.00
$1,525.00
CREDIT INFO
CPE credits
Conference
: 18.0,
Online Conference
: 18.0
NASBA Field of Study
Accounting and Auditing (Governmental)
Level
Intermediate
Prerequisites
None
ADVANCE PREPARATION
None

Location & Accommodations

Location:

1919 Connecticut Ave NW
Washington, DC 20009

Room rate:

Cutoff date:

Hotel phone:

Dress code:

Back to Top