Not-for-Profit Conference The Illinois CPA Society. Stay on top of the latest accounting and tax issues affecting not-for-profits.
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1 EARLY BIRD DISCOUNT Register by November 6, The Illinois CPA Society Thursday, November 20, 2014 Rosemont, IL Not-for-Profit Conference Stay on top of the latest accounting and tax issues affecting not-for-profits. Bonus Ethics Session 9 CPE and 3.25 CLE credits available Earn 2.5 Yellow Book Credits (Reporting Year)
2 Not-for-Profit Conference Why Should You Attend this Conference? Not-for-Profits face unique challenges that are unlike any other industry. This must attend event gives you the tools you need to confront those challenges head on and succeed. You will earn valuable CPE, CLE, Ethics and Yellow Book credits while you get all of this year s most important updates. An optional bonus Ethics session and an interactive Brain Games For CPAs session will also ensure this is an event you can t afford to miss. Agenda at a Glance 7:00 am - 8:30 am Registration and Continental Breakfast 7:30 am - 8:20 am Optional BONUS Ethics Session: The Psychology of Fraud 8:30 am - 8:45 am Welcome Address and Overview of the Day 8:45 am - 10:00 am Not-for-Profit Accounting & Auditing Update 10:00 am - 10:10 am Networking Break 10:10 am - 11:00 am Not-for-Profit Tax Update 11:10 am - 12:00 pm FAQ s Ask the Experts and Your Peers 12:00 pm - 1:15 pm Networking Luncheon & Interactive Session: Brain Games for CPAs 1:15 pm - 2:05 pm Social Media Interaction: Safeguard Yourself and Your Clients 2:05 pm - 2:55 pm Risk Management: What Keeps You Up at Night? Top 10 Risks for Not-for-Profits 2:55 pm - 3:10 pm Networking Break 3:10 pm - 4:00 pm View on Current Exempt Organization Work at the IRS 4:10 pm - 5:00 pm A. Single Audit and Yellow Book Update B. Board Operations, Succession Planning and Strategic Plans
3 Early Bird: Register by November 6, 2014 Top Reasons to Attend: 1 Bonus session to help fulfill Ethics requirement. 2 Earn up to 9 CPE credits including 1 Ethics CPE credit (if you attend bonus session) is a Yellow Book reporting year and 2.5 Yellow Book credits are available. Conference Details: Rosemont Date: Thursday, November 20, 2014 Location: Donald E. Stephens Convention Center, 5555 N. River Road, Rosemont, IL Course Code: C41765 Time: 7:00 am registration; 8:30 am - 5:00 pm program (Optional bonus session 7:30am-8:20am) Early Bird Registration: $320 members $405 non-members Regular Conference Registration: $345 members $430 non-members Credits: Earn up to 9 CPE Credits including 1 Accounting (Government/Yellow Book), 1.5 Auditing (Government/Yellow Book), 2 Taxation, 1 Accounting, 0.5 Auditing, 1 Business Law, 1 Specialized Knowledge & Applications, 1 Business Management & Organization, 1 Behavioral Ethics (if you attend bonus session); 3.25 CLE How to Register: Online: To register online, visit us at the Illinois CPA Society s website: Phone: Call us from 8:00 am to 5:00 pm, Monday through Friday at: then dial 4 100% Satisfaction Guarantee We strive to deliver the highest quality educational experience. If you are not satisfied, call us at , option 4 and we will make it right. Program materials will be placed on our website to allow attendees to download or print in advance. Attendees will receive an with a link to access these materials prior to the conference date. All program information is subject to change. Please verify upon registration.
4 2014 Not-for-Profit Conference 7:00 am 8:30 am REGISTRATION & CONTINENTAL BREAKFAST 7:30 am 8:20 am OPTIONAL BONUS ETHICS SESSION The Psychology of Fraud 1 Behavioral Ethics Speakers: Toby Groves, MS, President, GRC, Cincinnati, OH Elizabeth Pittelkow, CPA, CITP, CGMA, Senior Accounting Manager, Arrowstream Inc., Chicago, IL This interactive presentation integrates behavioral science with accounting and auditing concepts related to risk recognition, management and deterrence. Recognize behavioral concepts associated with risk and use these concepts when developing programs for risk management and cultural improvement. n Research revealing how fraud starts and why it gets out of control n Improve professional judgment, skepticism and critical thinking skills n Avoid overlooking the most ominous and obvious red flags 8:30 am 8:45 am WELCOME ADDRESS & OVERVIEW OF THE DAY Conference Chair: John Fedus, CPA, Partner, Mueller & Co, Chicago, IL 8:45 am 10:00 am Not-for-Profit Accounting & Auditing Update 1 Accounting (Government/Yellow Book), 0.5 Auditing (Government/Yellow Book) Speakers: Richard Cole, CPA, Project Manager, Financial Accounting Standards Board, Norwalk, CT Frank Jakosz, CPA, Partner, Sikich, Naperville, IL Learn how the recently released accounting and audit guidance will apply to not-for-profits and explore insights into how to overcome challenges facing organizations and auditors. n FASB projects aimed at improving the NFP financial reporting model n Net asset classifications, liquidity, cash flows and performance attributes updates n Changes to GAAP (ASUs) and current challenges NFPs are facing in applying GAAP 10:00 am 10:10 am NETWORKING BREAK 10:10 am 11:00 am Not-for-Profit Tax Update 1 Taxation Speakers: Rebekuh Eley, CPA, MST, Tax Exempt Senior Director, BDO USA LLP, Chicago, IL
5 Program Agenda David Lowenthal, CPA, JD, LLM, Tax Partner, Plante Moran, Chicago, IL Learn about the potential changes tax reform could make on the not-for-profit landscape and discuss the newest tax laws, regulations and IRS rulings. n Changes to Form 990 n Differences between audit and Form 990 reporting for key financial accounts n Maximize the impact of your client's or organization's Form :10 am 12:00 pm FAQ s Ask the Experts and Your Peers 1 Accounting Moderator: Susan E. Budak, CPA, MBA, Consultant, Susan E. Budak CPA, Schaumburg, IL Speaker: Cathy A. Baumann, CPA, Partner, KPMG, Chicago, IL Richard Cole, CPA, Project Manager, Financial Accounting Standards Board, Norwalk, CT Rebekuh Eley, CPA, MST, Tax Exempt Senior Director, BDO USA LLP, Chicago, IL Frank Jakosz, CPA, Partner, Sikich, Naperville, IL David Lowenthal, CPA, JD, LLM, Tax Partner, Plante Moran, Chicago, IL Get the answers to your most pressing not-for-profit accounting, auditing, and tax questions. This interactive session will incorporate audience polling Bring your smartphone if you want to participate! If you submit your question(s) in advance, we will poll the audience to find out how your peers would respond, and the experts will tell us whether the audience is correct. Please your questions ahead of time to: asktheexperts@icpas.org. 12:00 pm 1:15 pm NETWORKING LUNCHEON & INTERACTIVE SESSION Brain Games for CPAs 0.5 Auditing Speakers: Toby Groves, MS, President, GRC, Cincinnati, OH Elizabeth Pittelkow, CPA, CITP, CGMA, Senior Accounting Manager, Arrowstream Inc., Chicago, IL Take part in interactive experiments that demonstrate how our minds are betrayed by subconscious errors which can lead to incorrect perceptions. Discover how audit results can be affected by these invisible errors, and learn how we can dramatically improve our thought processes. n Subconscious effects causing us to see values that don t exist n How complexity and stress can alter our perception n Obvious misinterpretations and how they impact audit judgment
6 2014 Not-for-Profit Conference 1:15 pm 2:05 pm Social Media Interaction: Safeguard Yourself and Your Clients 1 Business Law Speakers: Daliah Saper, JD, Principal Attorney, Saper Law, Chicago, IL Kristen Saranteas, CTP, Senior Vice President, Treasury Management Sales, Solutions and Support, Wintrust, Rosemont, IL Hear the specific ways fraudulent activity is affecting not-for-profit banking relationships, and how organizations can protect themselves from internal and external attacks before falling victim. n Copyright infringement vs. fair use when sharing content online n Traditional and new laws being applied to online interactions n What to do if your company is the subject of a derogatory post or online review 2:05 pm 2:55 pm Risk Management: What Keeps You Up at Night? Top 10 Risks for Not-for-Profit 1 Specialized Knowledge & Applications Speakers: : Stuart Miller, CPA, Partner, Crowe Horwath LLP, Chicago, IL Donna Rebeck, CPA, CAE, CFO/COO, Orthopaedic Research and Education Foundation, Rosemont, IL Everyone is talking about risk today especially boards of not-for-profits. Many not-for-profit board members regularly ask about enterprise risk management, risk ratings, risk strategy, and risk mitigation efforts. This session will frame risk in an understandable way for not-for-profit managers to understand. n Understand the concept of Enterprise Risk Management n Current risks facing not-for-profits n Rating and responding to risk 2:55 pm 3:10 pm NETWORKING BREAK 3:10 pm 4:00 pm View on Current Exempt Organization Work at the IRS 1 Taxation Speaker: Steven Miller, JD, National Director of Tax, alliantgroup, LP, Washington, DC The session will outline how restructuring, budget and other environmental issues will likely impact
7 Program Agenda compliance processes at the IRS in the exempt organizations area, including impacts on examinations, rulings, and education. n IRS priorities for the coming year n Ongoing and new projects in the exempt organizations area n Internal processes in the examination and rulings area 4:10 pm 5:00 pm CONCURRENT SESSION A. Single Audit and Yellow Book Update 1 Auditing (Government/Yellow Book) Speaker: Cathy A. Baumann, CPA, Partner, KPMG, Chicago, IL The OMB s Audit Requirements for Federal Awards, also known as the Super Circular, is effective for audits of fiscal years ending on or after December 31, Learn why the new circular was necessary and what you should be doing now to prepare. n Implementing the new rules n Administrative requirements n Common single audit findings applicable to not-for-profit organizations B. Board Operations, Succession Planning and Strategic Plans 1 Business Management & Organization Speaker: Paula Cozzi Goedert, JD, Barnes & Thornburg, Chicago, IL This session will provide attendees with a basic overview of board member functions and responsibilities. Leave with a thorough understanding of what makes up a successful not-for-profit board. n Operating at maximum efficiency n Grooming and selecting successors n Strategic planning in an age of rapid change Special Thanks to Our Task Force: Conference Chair: John Fedus, CPA, Mueller & Co, Chicago, IL Paul G. Betlinkski, CPA, Sassetti LLC, Oak Park, IL Susan E. Budak, CPA, MBA, Susan E. Budak CPA, Schaumburg, IL Rebekuh Eley, CPA, MST, BDO USA LLP, Chicago, IL Lynda Garrison-Carlton, CPA, CAS Accounting Services, Inc., Naperville, IL Susan Greggo, CPA, Warady & Davis LLP, Deerfield, IL Arthur Gunn, CPA, MBA, CFE, MST, Arthur S. Gunn, Ltd, Northbrook, IL James Hagestad, CPA, Plante Moran, Chicago, IL Susan R. Jones, CPA, Miller Cooper & Co., Ltd., Deerfield, IL Margaret McCoy, MBA, Lumity, Chicago, IL Raymond Naegele, CPA, Medical Library Association, Chicago, IL
8 Thursday, November 20, 2014 Rosemont, IL Not-for-Profit Conference Special Thanks to our Conference Sponsors: Nonprofit Org U.S. Postage PAID Oak Brook, IL Permit No. 100
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