OKLAHOMA STATE UNIVERSITY 13TH ANNUAL OIL AND GAS ACCOUNTING CONFERENCE Thursday, November 16, 2017 / noon - 5 p.m. Earn 5 hours of CPE credit for attending the Oil and Gas Accounting Conference. 17TH ANNUAL ACCOUNTING AND FINANCIAL REPORTING CONFERENCE Friday, November 17, 2017 / 8 a.m. - 5 p.m. Earn 8 hours of CPE credit including 2 hours of ethics for attending the Accounting and Financial Reporting Conference. TULSA, OK DOUBLETREE BY HILTON-DOWNTOWN, TULSA, OK Featuring national experts in accounting addressing current issues.
JOIN US... The Oklahoma State University School of Accounting is pleased to present these conferences to the business and accounting professionals in Oklahoma and the surrounding region. Discuss and explore the current issues in accounting with nationally recognized experts, standard setters, FASB, PCAOB and SEC officials, corporate financial executives, CPAs, and academics. These conferences have been specially designed to offer topics relevant to corporate financial officers, executives in financial institutions, owners/managers of companies, CPAs, financial analysts, attorneys and others interested in SEC, FASB, financial reporting, and oil and gas accounting issues. 13TH ANNUAL OIL AND GAS ACCOUNTING CONFERENCE AGENDA Earn 1 hour of tax and 4 hours of accounting for a total of 5 hours of CPE credit. Thursday, November 16, 2017 12:00 p.m. Welcome Conference Moderator: Dan Gilliam, Retired, Phillips 66, Tulsa, OK 12:05 p.m. U.S. Corporate Tax Reform The Trump administration and Congress have made comprehensive tax reform a 2017 legislative priority. This session will discuss the status of tax reform and review the various tax reform proposals and potential impact on the oil and gas industry. Chris Delk, Vice President, General Tax Counsel, ConocoPhillips, Houston, TX 12:55 p.m. SEC Staff Perspective in Accounting and Reporting Matters This session will discuss issues in the current accounting and regulatory environment in the oil and gas industry from the perspective of a member of the SEC s Office of the Chief Accountant. It will also explore the various reporting risks that companies should consider in relation to their financial reporting requirements. Jonathan Duersch, Associate Chief Accountant, Office of the Chief Accountant, U.S. Securities & Exchange Commission, Washington, D.C. 1:45 p.m. Break 2:05 p.m. The American Petroleum Institute and Trade Advocacy This session will discuss the trade advocacy efforts of the American Petroleum Institute and trade related issues such as NAFTA. It will explore the policy and engagement trade items API has done in the past year and upcoming issues. Michael Flickinger, Advisor, Customs and Accounting, American Petroleum Institute, Washington, D.C. 2:55 p.m. Current Trends in Oil and Gas Asset Integration This session will provide a comprehensive overview of the current market trends of asset integration in the oil and gas industry. Byrony Coan, Director, Upstream, Opportune, LLP, Houston, TX 3:45 p.m. Accounting for Automation This session will discuss how intelligent automation is bringing efficiency and insight to today s accounting organizations. Bill Hale, Principal, Advisory Services, EY, Houston, TX
4:35 p.m. Moderated Discussion/Questions and Answers Moderator: Jeff Husen, Controller, ONE Gas, Tulsa, OK Panelists: Chris Delk, Vice President, General Tax Counsel, ConocoPhillips, Houston, TX Jonathan Duersch, Associate Chief Accountant, Office of the Chief Accountant, U.S. Securities & Exchange Commission, Washington, D.C. Michael Flickinger, Advisor, Customs and Accounting, American Petroleum Institute, Washington, D.C. Byrony Coan, Director, Upstream, Opportune, LLP, Houston, TX Bill Hale, Principal, Advisory Services, EY, Houston, TX 4:55 p.m. Summary & Wrap Up 5:00 p.m. Happy Hour Reception sponsored by Opportune 17TH ANNUAL ACCOUNTING AND FINANCIAL REPORTING CONFERENCE AGENDA Earn 2 hours of ethics, 1 hour of personal development, and 5 hours of accounting for a total of 8 hours of CPE credit. Friday, November 17, 2017 7:55 a.m. Welcome Dr. George Krull, Interim Department Head, School of Accounting, Spears School of Business, Oklahoma State University, Stillwater, OK Conference Moderator: Melanie Harvey, Instructor of Professional Practice, School of Accounting, Spears School of Business, Oklahoma State University, Tulsa, OK 8:00 a.m. Current SEC Reporting Issues The SEC Division of Corporate Finance is on the cutting edge of emerging practice-related issues and provides front-line support for the SEC. Melissa will provide an overview of the Commission s comment letter process and discuss the latest hot topics addressed by SEC staff. Melissa Rocha, Senior Assistant Chief Accountant, Division of Corporation Finance, Securities and Exchange Commission, Washington, D.C. 8:50 a.m. An Update on PCAOB Activities This session will provide an update on the current activities and findings at the PCAOB. John Fiebig, Senior Deputy Director, PCAOB, Dallas, TX. 9:40 a.m. Break 10:10 a.m. FASB Update A high level review of activity at the FASB during the past year and a brief review of accounting standards updates issued, including revenue recognition, leases, and credit losses, will be addressed. Harold L. Monk Jr., Board Member, Financial Accounting Standards Board, Norwalk, CT 11:00 a.m. Assessing Risk Culture There are many examples in recent news stories where an organization s toxic culture has resulted in negative consequences and increased reputational risk. An organization s risk culture is also important, which is why financial service regulators are now expecting organizations to assess this. How do organizations assess culture and what role do ethics play in this discussion? What role does compensation play in impacting risk? These issues will be explored and illustrated with real world examples and case studies. Ken Cameron, Director, Human Capital Services Consulting Practice, Grant Thornton LLP, Atlanta, GA 11:50 a.m. Lunch 12:50 p.m. Customer Service: Exceeding Expectations All organizations face the challenge of differentiating themselves from competitors and finding a competitive advantage. Dr. Manzer will illustrate how serving your customers, internal and external, and stakeholders with excellent and quality customer service will give your organization a competitive edge. Dr. Lee Manzer, Professor, School of Marketing and International Business, Spears School of Business, Oklahoma State University, Stillwater, OK
1:50 p.m. Implementation of the Revenue Recognition Standard The session speakers (auditors and preparers) will discuss how they are implementing the revenue recognition standard in their organizations. They will provide information and advice on what they have learned during the process and how best to implement the standard. 1:50 pm John Brittain, Partner, PricewaterhouseCoopers, Houston, TX 3:10 p.m. Break 2:10 pm Keith Waldrop, Oil and Gas Senior Manager, Deloitte, Houston, TX 2:30 pm Ted Timmermans, Vice President, Controller, Chief Accounting Officer, The Williams Companies Inc., Tulsa, OK 2:50 pm Tom Sell, Vice President, Controller, Chief Accounting Officer, SemGroup Corporation, Tulsa, OK 3:30 p.m. Implementation of the Revenue Recognition Standard Panel Moderator: Eddy Ditzler, Retired, Grant Thornton LLP, Lecturer, School of Accounting, Spears School of Business, Oklahoma State University, Stillwater, OK Panelists: John Brittain, PricewaterhouseCoopers Tom Sell, SemGroup Corporation Ted Timmermans, The Williams Companies Inc. Keith Waldrop, Deloitte 3:55 p.m. Great Catch: Using Data Science to Keep Us Honest With the constant evolution of fraud schemes using technology, it is time to start using technology to fight fraud. By leveraging the knowledge and skills of data analytics and digital forensics experts, we can gain insight and information to increase the effectiveness of fraud prevention and detection efforts. Jeremy Clopton, Director, Big Data and Analytics, Digital Forensics, BKD, LLP, Springfield, MO 4:45 p.m. Summary & Wrap Up
SESSION SPEAKERS 13TH ANNUAL OIL AND GAS ACCOUNTING CONFERENCE Thursday, November 16, 2017 Listed in order of presentations. DAN GILLIAM Retired, Phillips 66, Tulsa, OK Dan Gilliam is retired from Phillips 66 where he held numerous finance and leadership positions over his 38 year career. Dan has a bachelor s degree in accounting from Oklahoma State University. He is the past Chairman of the OSU Alumni Association. He is also a past Chair of the Spears School of Business Associates Board and a member of the School of Accounting Advisory Board. Dan has served on the Executive Committee of the Oklahoma State Chamber, the Oklahoma Heritage Association, Leadership Oklahoma and is also active in community affairs having served on numerous boards and committees including Chairman of the Board of both the Ponca City Area Chamber of Commerce and the Bartlesville Regional Chamber of Commerce. CHRIS DELK Vice President, General Tax Counsel, ConocoPhillips, Houston, TX Chris Delk is the Vice President and General Tax Counsel for ConocoPhillips. He has 25 years of experience in the oil and gas industry working in the U.S. and abroad. Chris is a proud alumni of Oklahoma State and the University of Tulsa and is a member of the International Tax and Investment Center board of directors. JONATHAN DUERSCH Associate Chief Accountant, Office of the Chief Accountant, U.S. Securities and Exchange Commission, Washington, D.C. Jonathan Duersch is an associate chief accountant in the office of the chief accountant at the U.S. Securities and Exchange Commission. Jonathan leads consultation requests from public and private companies on current novel and complex accounting issues related to debt equity transactions, consolidations, derivatives, long-lived assets, and oil and gas accounting matters. He is involved with assessing the accounting implications of regulatory rule-making projects undertaken by the Commission specifically related to the oil and gas industry and has led SEC oversight of specific FASB s standard setting projects. MICHAEL FLICKINGER Advisor, Customs and Accounting, American Petroleum Institute, Washington, D.C. Michael Flickinger is an advisor for customs and accounting at the American Petroleum Institute. He s worked closely with U.S. Customs and Border Protection and the Petroleum Center of Excellence and Expertise. He was involved in the pipeline Commercial Customs Operations Advisory Committee working group that enacted the in-transit pilot program adopted for in-transit American crude crossing into Canada via pipeline and then coming back into the U.S. without having to declare entry. Michael is an active member of the API Trade Working Group that closely monitors trade related issues and advocates for free trade principles to the benefit of member companies. BYRONY COAN Director, Upstream, Opportune, LLP, Houston, TX Byrony Coan is a director in Opportune LLP s upstream group. She has more than 16 years of experience in project management, product management, process consulting, and change management. In addition, Byrony has a subject matter expertise in upstream from operations through the value chain to financial reporting. Her client base has ranged from start-up companies to small independents to fortune 500 companies. BILL HALE Principal, Advisory Services, EY, Houston, TX Bill Hale is a principal in the advisory services practice of EY. As a member of this practice, Bill has more than twenty years of advisory and industry experience in the energy sector. He has broad experience across the finance and accounting and supply chain functions, primarily focused on the upstream segment. Bill has led multiple transformation efforts for clients including Fortune 100 global integrated oil and gas companies, large independent upstream producers, midstream companies, small independents, and oil-field service companies. JEFF HUSEN Controller, ONE Gas, Tulsa, OK Jeff Husen is the controller at ONE Gas. He is responsible for the accounting, financial reporting, and financial planning functions at ONE Gas. Prior to his current position, Jeff was the assistant controller at ONEOK and ONEOK Partners and was responsible for corporate accounting, SEC reporting, Sarbanes Oxley, and enterprise risk management processes. He is a CPA and chartered global management accountant.
17TH ANNUAL ACCOUNTING AND FINANCIAL REPORTING CONFERENCE Friday, November 17, 2017 GEORGE KRULL Interim Department Head, School of Accounting, Spears School of Business, Oklahoma State University Dr. George Krull is the interim department head for the School of Accounting at Oklahoma State University. He previously was a partner in the executive office of Grant Thornton LLP before retiring. He worked with the implementation of the firm s automated audit and control software and was the chief learning officer. Dr. Krull was one of the founding members of the Sponsoring Group of the Pathways Commission-the National Commission on Accounting Education to chart a national strategy for the next generation of accountants. MELANIE HARVEY Instructor of Professional Practice, School of Accounting, Spears School of Business, Oklahoma State University, Tulsa, Ok Melanie Harvey is an instructor of professional practice in the Spears School of Business at Oklahoma State University, primarily assigned to the OSU-Tulsa campus. She joined the faculty in 2016. Prior to OSU, Professor Harvey was a senior manager at Chesapeake Energy Corporation where she spent 12 years in various accounting and finance leadership roles, including the areas of midstream, oil and gas marketing, financial reporting, corporate planning, and drilling services. She began her career in public accounting as an auditor for KPMG. Professor Harvey is a 2002 graduate of OSU with master s and bachelor s degrees in accounting. She still maintains her CPA license in the state of Oklahoma. She currently teaches intermediate I accounting and cost accounting on the OSU-Tulsa campus. MELISSA ROCHA Senior Assistant Chief Accountant, Division of Corporation Finance, Securities and Exchange Commission, Washington, D.C. Melissa Rocha is a senior assistant chief accountant in the office of construction and manufacturing within the division of corporation finance at the SEC. Prior to her current role, Melissa worked in various industry groups within the division including healthcare and insurance, beverages, apparel and mining, and computers and online services. Before joining the Commission in 2000, she worked as an SEC reporting manager for a publicly traded hotel owner and operator. JOHN FIEBIG Senior Deputy Director, PCAOB, Dallas, TX John Fiebig is a senior deputy director in the division of registration and inspections for the Public Company Accounting Oversight Board and is the leader for the Global Network Firm Program. In this role, he is responsible for overseeing the inspections of the six largest domestic registered accounting firms and their non-u.s. affiliates. John has been both the global team leader and U.S. team leader for the inspections of one of the Big 4 firms. In 2016, he was inducted into the Oklahoma State University School of Accounting Wilton T. Anderson Hall of Fame. HAROLD L. MONK JR. Board Member, Financial Accounting Standards Board, Washington, D.C. Harold L. Monk Jr. is a board member of the Financial Accounting Standards Board. Prior to joining the board, he served as a partner with Carr, Riggs & Ingram, LLC where he proved auditing and attestation, accounting, tax, forensic accounting, and M&A services to public and private companies of all sizes in various industries. Harold brings a strong private company financial reporting perspective to the FASB. KEN CAMERON Director, Human Capital Services Consulting Practice, Grant Thornton LLP, Atlanta, GA Ken Cameron is a director in Grant Thornton s Human Capital Services Consulting Practice. He serves as the Southeast Region compensation leader. Ken has more than 25 years of compensation and human resources leadership experience in both the consulting and corporate environments. His areas of expertise include reward strategy, benchmarking and analysis, performance management, and culture assessment.
DR. LEE MANZER Professor, School of Marketing and International Business, Spears School of Business, Oklahoma State University, Stillwater, OK Dr. Lee Manzer is a professor of marketing in the School of Marketing and International Business at Oklahoma State University. He has several years of experience as a chemist, sales representative and marketing research assistant for Dow Chemical Company. Dr. Manzer is a nationally recognized expert on service implementation and has presented hundreds of seminars on topics such as attitude change, accountability and creating a service culture. He was selected by the Spears School of Business as one of the top 50 MBA graduates and one of the 100 Spears School of Business graduates and was inducted into the Oklahoma Higher Education Hall of Fame. JOHN BRITTAIN Partner, PricewaterhouseCoopers, Florham Park, NJ John Brittain is an accounting consulting services partner in PricewaterhouseCoopers national office. In his current role, he consults with clients on their complex technical accounting and financial reporting issues. Previously, John was an energy assurance partner who primarily served large multinational and domestic clients in the downstream and oilfield service subsectors. He has more than 25 years of public accounting experience. KEITH WALDROP Oil and Gas Senior Manager, Deloitte, Houston, TX Keith Waldrop is an oil and gas senior manager at Deloitte. He has more than 10 years of client experience. Keith serves as a leader on the Revenue Recognition SWAT team fielding technical questions related to the revenue recognition standard. He is also involved in coordinating events such as the revenue recognition series for the midstream gas industry and is the engagement quality review assistant for several Deloitte clients. TED TIMMERMANS Vice President, Controller, Chief Accounting Officer, The Williams Companies Inc., Tulsa, OK Ted Timmermans is the vice president, controller and chief accounting officer for The Williams Companies Inc. and Williams Partners L.P. He joined Williams in 1978 and has been in his current position since 2005. Throughout his career, he has been involved in corporate taxation, financial planning and analysis, accounting, and auditing. He is a member of the Financial Accounting Standards Advisory council and is Certified Public Accountant in Oklahoma. TOM SELL Vice President, Controller, Chief Accounting Officer, SemGroup Corporation, Tulsa, OK Tom Sell is the vice president, controller and chief accounting officer of SemGroup Corporation. From 1996 to 2016, Tom served in a variety of finance, accounting, and financial reporting roles for The Williams Companies, Inc. This included staff vice president, enterprise accounting; vice president of finance and accounting, midstream and; assistant controller. Tom is a CPA, and graduated from Oral Roberts University in 1987. EDDY DITZLER Retired, Grant Thornton LLP, Lecturer, School of Accounting, Spears School of Business, Oklahoma State University, Stillwater, OK Eddy Ditzler recently retired from Grant Thornton LLP where, most recently, he was their National Professional Practice Director (NPPD) for their Texoma and Great Plains Market Territories, which cover eight offices. As the NPPD, he supported audit teams and their clients by providing technical support on accounting, auditing and regulatory matters. Prior to the NPPD position, he was a client service audit partner in Grant Thornton s Oklahoma City office. Eddy is from Henryetta Oklahoma and graduated from OSU in 1978 with his bachelors in accounting and in 1981 with his masters in accounting. Eddy is currently the lead instructor for the financial accounting research graduate level course at Oklahoma State University. JEREMY CLOPTON Director, Big Data and Analytics, Digital Forensics, BKD, LLP, Springfield, MO Jeremy Clopton leads the BKD big data and analytics and digital forensics practices. He has more than 11 years of experience applying data analytics in fraud prevention and detection, risk assessment and business intelligence. He is a frequent speaker on the topics of data analytics and visualization, forensic accounting, data analytics program design and the value data can bring to an organization. Jeremy is a faculty member of the Association of Certified Fraud Examiners and leads courses on Using Data Analytics to Detect Fraud and Auditing for Internal Fraud among others.
The Oklahoma State University School of Accounting is dedicated to providing excellence in accounting education by providing the highest quality instruction and curriculum in its degree programs. As part of a land-grant university we are committed to providing relevant continuing education and professional outreach activities that meet the needs of accounting and business professionals in the state and region. The School of Accounting offers a Bachelor of Science in Business Administration with a major in Accounting, a Master of Science in Accounting, and a Ph.D. program in Accounting. Our top tier faculty equip the students with the tools needed for a successful career in accounting while also teaching them how to be wise stewards who contribute to our state and country. Student programs in the School of Accounting include: Beta Alpha Psi (BAP) BAP was founded to recognize outstanding academic achievement in the accounting area, to promote the study and practices of accounting, and to encourage a sense of ethical, social, and public responsibility. The Chi Chapter at OSU has been recognized as a Superior Chapter and its students excel in the areas of academics, professionalism, and leadership. It has been named the OSU Campus-Wide Outstanding Student Service Organization five times. School of Accounting Collaborative for Academic Excellence (ACE) ACE provides academic support to all of the students enrolled in classes offered by the School of Accounting and is staffed by some of the top students in the accounting program. It offers students a place to study, receive directed help, and further discuss and examine their coursework among their peers. Conference Location DoubleTree by Hilton - Downtown Tulsa Hotel, 616 W. 7th St., Tulsa OK, 918-732-3614 A limited block of rooms is available at the hotel at a special conference rate. Visit group.doubletree.com/spearsschoolbusiness to receive this rate. Sponsorship Opportunities Gold Sponsor for Oil and Gas Accounting Conference: $2,500 Includes 4 registrations to the Oil and Gas Accounting Conference, company recognized at conference, an exhibit booth at the conference (optional), and recognition in conference promotion and materials. Please make check payable to OSU Foundation. Gold Sponsor for Accounting and Financial Reporting Conference: $5,000 Includes 8 registrations to the Accounting and Financial Reporting Conference, company recognized at conference, an exhibit booth at the conference (optional), and recognition in conference promotion and materials. Please make check payable to OSU Foundation. Silver Sponsor for Accounting and Financial Reporting Conference: $2,500 Includes 4 registrations to the Accounting and Financial Reporting Conference, company recognized at conference, an exhibit booth at the conference (optional), and recognition in conference promotion and materials. Please make check payable to OSU Foundation. For information about sponsorship opportunities, please contact: call 405-744-5208 visit business.okstate.edu/cepd/acct-tax or email krysta.l.gilbert@okstate.edu
REGISTRATION Register online at business.okstate.edu/cepd/acct-tax NAME TITLE COMPANY/AFFILIATION ADDRESS CITY/STATE/ZIP OFFICE PHONE EMAIL SPONSORSHIPS (Please make checks payable to OSU Foundation) See previous page for more information Yes! I wish to be a Gold Sponsor of the Oil and Gas Accounting Conference. $2,500 Yes! I wish to be a Gold Sponsor of the Accounting and Financial Reporting Conference. $5,000 Yes! I wish to be a Silver Sponsor of the Accounting and Financial Reporting Conference. $2,500 BOOTH Yes! I wish to be an Exhibit Booth Sponsor. (Please contact Krysta Gilbert at 1-405-744-5208 or by email at krysta.l.gilbert@okstate.edu) $300 for Oil and Gass Accounting Conference and $500 for Accounting and Financial Reporting Conference Please make Exhibit Booth Sponsor checks payable to Oklahoma State University. INDIVIDUAL LEVEL (Please make checks payable to OSU) Yes! Please Register me for the 13TH ANNUAL OIL AND GAS ACCOUNTING CONFERENCE (fee includes refreshments and electronic materials) $185 per person, if also attending the Accounting and Financial Reporting Conference $205 per person, if only attending the Oil and Gas Accounting Conference Yes! Please Register me for the 17TH ANNUAL ACCOUNTING AND FINANCIAL REPORTING CONFERENCE (fee includes refreshments, lunch and electronic materials) $325 per person, if registered by November 4, 2017 $345 per person, if registered after November 4, 2017 Group Discount: For 10 or more people in the same company, the fee is $300 per person. CONFERENCE MATERIALS (Please make checks payable to OSU) The conference fee includes the materials in electronic format. If you would prefer a hard copy of conference materials in a binder, please order below for an additional fee. Yes! I would like a binder of conference materials. $10 additional fee for Oil and Gas Accounting Conference materials on November 16 $15 additional fee for Accounting and Financial Reporting Conference materials on November 17 PAYMENT INFORMATION Register online at business.okstate.edu/cepd/acct-tax A check payable to Oklahoma State University (registrations and hard copy materials) and/or the OSU Foundation (sponsorships) is enclosed for the amount of $ Mail registration form and check to: OSU Center for Executive and Professional Development 215 Business Building, Stillwater, OK 74078-4011 If paying by credit card, please fax registration form to 405-744-6143 or call 405-744-5208. Charge $ to my Visa MasterCard Card Number Expiration Date Billing Zip CVV Number If making a hotel reservation at the DoubleTree by Hilton-Downtown Tulsa, you can receive the conference rate at www.group.doubletree.com/osu-accountingconferences or by calling 1-800-838-7914 and using the group code OSB.
THANK YOU TO OUR SPONSORS 13TH ANNUAL OIL AND GAS ACCOUNTING CONFERENCE 17TH ANNUAL ACCOUNTING AND FINANCIAL REPORTING CONFERENCE
PLATINUM SPONSOR OF OSU S ACCOUNTING CONFERENCES
OKLAHOMA STATE UNIVERSITY CENTER FOR EXECUTIVE AND PROFESSIONAL DEVELOPMENT 215 BUSINESS BUILDING STILLWATER, OKLAHOMA 74078-4011 USA 13TH ANNUAL OIL AND GAS ACCOUNTING CONFERENCE Thursday, November 16, 2017 Earn 5 hours of CPE credit PLATINUM SPONSOR 17TH ANNUAL ACCOUNTING AND FINANCIAL REPORTING CONFERENCE Friday, November 17, 2017 Earn 8 hours of CPE credit including 2 hours of ethics PLATINUM SPONSOR November 16 & 17, 2017 DoubleTree by Hilton-Downtown, Tulsa, OK Attend both and earn 13 hours of CPE credit, including 2 hours of ethics.