Accounting in the Wild Wild West of COVID-19 (Double Session)
Accounting in the age of COVID-19 continues to be a practice of adaption within the profession. Let’s examine the trending issues related to fraud, remote work and accounting techniques. Plus, determine when to lean on your trusty cache of professional skepticism.
Christopher J. Harper, CPA, MBA – Director of Education, Hungerford Nichols CPAs + Advisors, and Instructor, Grand Valley State University Seidman College of Business, Grand Rapids

Audit Analysis: Third-Party Risks & SOC Reporting
The use of third-party services continues to increase. The ability to gain assurance over internal controls when using these third-party services is critical. Compare and contrast third party controls as they apply to software as a service, specifically with regards to the user-controlled risk and cloud-based programs.
Sarah Pavelek, CISSP, CCSFP, CRISC – Partner, Plante Moran, Southfield
Dan Paulson, CISSP, CISA, QSA, ISO Lead Auditor – Manager, Plante Moran, Southfield

An Analysis: ACFE’s 2020 Report to Nations
Get ready for an interactive analysis and dialogue of the largest global study on occupational fraud as we cover the Association of Certified Fraud Examiners (ACFE) Report to the Nations. With data from 125 countries, we discuss how today’s frauds are being committed, the most effective ways to detect it, and ways to benchmark your anti-fraud strategies
Paul Spindler, CMA, CFE, CGMA– Visiting Professor, Seidman College of Business-Accounting Dept., Grand Valley State University, Grand Rapids

Accounting in the Wild Wild West of COVID-19 (Double Session Continued)
Accounting in the age of COVID-19 continues to be a practice of adaption within the profession. Let’s examine the trending issues related to fraud, remote work and accounting techniques. Plus, determine when to lean on your trusty cache of professional skepticism.
Christopher J. Harper, CPA, MBA – Director of Education, Hungerford Nichols CPAs + Advisors, and Instructor, Grand Valley State University Seidman College of Business, Grand Rapids

Financial Statement Disclosures: From Elementary to Doctorate
Creating a clear financial statement disclosure can start as simply as using short paragraphs and considering your audience, but the process becomes complex when factoring in litigation concerns, possible internal control changes and more. Take your knowledge to the next level as we teach the best practices in presentation and disclosure and cover applying the concept of materiality to financial statement disclosures.
Gary A. Hotchkiss – President, RealisticApproach Seminars, Inc., Irving, Texas

The Perfect Fit: Tailoring QC to Suit Your Practice
A reliable system of implementation is critical to effective quality control (QC). Unfortunately, one size doesn’t fit all when it comes to accounting. Find your practice’s perfect fit by considering: the size of your firm, state(s) of operation and which aspects of quality control require the most customization. 

Financial Statement Disclosures: From Elementary to Doctorate
Creating a clear financial statement disclosure can start as simply as using short paragraphs and considering your audience, but the process becomes complex when factoring in litigation concerns, possible internal control changes and more. Take your knowledge to the next level as we teach the best practices in presentation and disclosure and cover applying the concept of materiality to financial statement disclosures.
Gary A. Hotchkiss – President, RealisticApproach Seminars, Inc., Irving, Texas

How Non-Techie Accountants & Auditors Can Understand Data Extracts from Clients
Not every accountant or auditor is a tech guru, basking in the break-neck speed of technological advancements as they apply to accounting and, perhaps, life in general. Unlock the ‘Rosetta Stone’ of technobabble with these tips on client data analysis, identify underlying data models and understand how it all combines to support your best work.
Mark Mayberry, CPA/CITP, CISA, CIDA – President, Mark D. Mayberry, CPA, Windermere, FL

Reacquainting with the AICPA SME Framework
Rediscover the AICPA Financial Reporting Framework for small- and medium-sized entities (SMEs). Get the inside scoop on the latest updates and best practices for using this framework to support the SMEs in your client directory.
Christopher J. Harper, CPA, MBA – Director of Education, Hungerford Nichols CPAs + Advisors, and Instructor, Grand Valley State University Seidman College of Business, Grand Rapids
Patti Steigenga – Senior Manger, De Boer, Baumann & Company, P.L.C, Grand Haven

Internal Controls & Remote Work
Remote work has its benefits, but it has also revealed challenges and ensuring effective internal controls from afar can be one of them. Unpack those and find out how and when to employ your own professional skepticism to address them.
Melisa F. Galasso, CPA, CGMA – Owner, Galasso Learning Solutions LLC, Charlotte, NC

It All Adds Up: Accounting for Tax Accruals
Accounting for tax accruals after 2020 might seem intimidating after all the changes to tax policy that occurred. Now is the time to get acquainted with best practices for reconciling expenses and applying appropriate tax accounting methods.
Christopher L. Armstrong, CPA – Tax Senior Manager, BDO USA, LLP, Grand Rapids
Yan Chou - Tax Principal, National Tax Office, Accounting Methods Co-Technical Practice Leader, BDO USA, LLP, Potomac, MD

Peer Review: Common Deficiencies Found in a Typical SSARS
The Statement on Standards for Accounting and Review Services (SSARS) is meant to be unambiguous, yet information holes occur regularly. Revisit the proper procedures, documentation, financials and reporting necessary to ensure every SSARS is abundantly clear.
Speaker to be announced

Acts Discreditable: A Powerful Ethics Rule
Ethics is often described in terms of doing the right thing and having integrity. The Acts Discreditable Rule of the AICPA Code of Professional Conduct is the shortest and simplest of all rules, and the only rule that applies to retired or nonworking CPAs. It is also the most all-encompassing of all the AICPA ethics rules. But is it even "ethics" as such? This workshop explores the idea of ethics in the context of this simple rule.
Albert D. Spalding, Jr. - National Presenter, SpaldingCPE

Business Intelligence and Its Impact on the Audit
Take a deep dive into the world of artificial intelligence (AI) and its applications to the audit process. Let’s have a dialogue about the use of expert systems, Open Database Connectivity and how these items will make you more efficient and productive.
Brian Crowley – Audit and Assurance Senior Manager, Deloitte & Touche LLP, Stamford, CT

Risk Assessment for Private Entities
The AICPA has identified that one in ten audit firms are not compliant with the risk assessment standards. This course will discuss how to properly identify risks and assess risk under AU-C 315. We’ll then discuss how to respond to identify risks under AU-C 330. The course will focus on the audit risk model and focus on both inherent risk and internal controls. We’ll discuss common deficiencies and how risk assessment can be used to perform a more efficient and effective audit. In longer courses, the course will also address the proposed changes to risk assessment.
Melisa F. Galasso, CPA, CGMA – Owner, Galasso Learning Solutions LLC, Charlotte, NC

Fiduciary Accounting & Reporting
As the use of personal trusts becomes more widespread, accountants are being asked more frequently to assist with trust administration. This important practice development area is also a danger zone for accountants who are not up to speed on the unique accounting and reporting requirements for trusts and estates. In reviewing these requirements, this workshop takes into account the Uniform Principal and Income Act (UPIA), The Michigan Estates and Protected Individuals Code (EPIC), and the Revised Uniform Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA).
Albert D. Spalding, Jr. - National Presenter, SpaldingCPE

Tales from the Crypto: Accounting for Virtual Currency
What is a Bitcoin, and is it money? Discover the truth about virtual currencies and blockchain networks, including the risks and opportunities they pose for investors as well as the challenges cryptocurrency presents for accountants and central bankers.

Year in Review: Leases and Revenue Recognition
Recent updates to revenue recognition and lease accounting during the onset of a global pandemic led to some interesting lessons in 2020. Find out about lessons learned in applying the revenue recognition standard. For Leases, we will review mini-case studies that will help you implement this new standard.
Duane M. Reyhl, CPA, CGMA - Partner, AHP, Midland