Continuing Education - University of North Florida

1 Fall 2017 Provided byDepartment of Accounting and FinanceProvider Number 0002284C PAContinuing EducationSept. Risk Analysis and Audit 2017 Governmental and Not-for-Profit Reporting Models 2017 Audit and Control Implications of New Technology 2017 GASB and Governmental Audit 2017 Accounting Update 2017 Not-for-Profit Accounting and Auditing 2017 Case Studies in Financial Reporting 2017 Auditing Standards Update 2017 Ethics: Florida Ethical Issues 2017 Tax Legislative Update 2017 Course DescriptionsSpreadsheet Risk Analysis and Audit 2017 Friday, September 29, 2017 Building 42, Room 2105 This course covers spreadsheet risk from the perspective of the spreadsheet designer, internal auditor, or anyone who may be tasked with finding errors in spreadsheets.

2 The class will cover performing a risk analysis on spreadsheets, methods of mitigating spreadsheet risk, and auditing techniques for spreadsheets. The course is a hands-on session and will take place in a computer lab. Participants are expected to have familiarity with Excel. The hands-on tasks will include examining sample spreadsheets and the types of risks they pose to the organization both in terms of business risks and technology risks. Common techniques for mitigating spreadsheet risks and spreadsheet audit techniques will be discussed and demonstrated. Instructor: Robert Slater 8 hours CPE A&AGovernmental and Not-for-Profit Reporting Models 2017 *Friday, October 13, 2017 Building 42, Room 2120 This course will discuss the current reporting models for governmental and NFP entities.

3 The course will also discuss illustrations of current presentations and notes. Finally, the course will review the proposed updates the reporting models and financial : John Duffy 8 hours CPE A&A/GOVT Audit and Control Implications of New Technology 2017 Friday, October 20, 2017 Building 42, Room 2105As the profession moves towards a risk-based auditing framework, it is important for accountants to understand the new technologies that impact the accounting information system. As auditors, we need to be able to react as businesses implement these technologies.

4 This class we will cover a wide range of topics including: risks posed by social media, mobile applications, cloud computing, near field communications (mobile payments), bitcoin, and blockchain technology. Each topic will be introduced with a background of the topic, the common risks involved to the business, and the audit considerations that should be addressed in response to the risks. Instructors: Robert Slater & Mark Leininger 8 hours CPE A&AGASB and Governmental Audit Update 2017 *Friday, October 27, 2017 Building 42, Room 2120 This course will cover the latest GASB Statements, proposed GASB pronouncements, issues surrounding the implementation of recent accounting standards and recent GASB proposals.

5 Class topics include current Yellow Book and auditing requirement, the revisions to Title 2 Uniform Guidance for Federal Grants, and recent SASs relating to governmental : John Duffy 8 hours CPE A&A/GOVT Accounting Update 2017 Friday, November 3, 2017 Building 42, Room 2120 Coverage of important new standards including more in-depth discussion of the new high impact leases standard. The clock is ticking for lease : Tom Barton 8 hours CPE A&ANot-for-Profit Accounting and Auditing Update 2017 *Friday, November 10, 2017 Building 42, Room 2120 This course covers the latest issues surrounding not-for-profit accounting, including issues related to the audits Yellow Book, the current not-for-profit reporting model project, current regulatory issues and their impact upon not-for-profit accounting and the most recent FASB and SAS pronouncements related to the.

6 John Duffy 8 hours CPE A&A/GOVT Case Studies in Financial Reporting 2017 Friday, November 17, 2017 Building 42, Room 2120 Real World GAAP. The latest FASB standards are difficult to implement. These cases lay out the problems and solutions step by step, while considering the many gray areas seen in practice. Financial instruments are a particular : Tom Barton 8 hours CPE A&AAuditing Standards Update 2017 Friday, December 1, 2017 Building 42, Room 2120 Auditing brought to life. This course uses the audit risk model to explore current auditing standards and apply these to the real-world situations.

7 Particular emphasis will be placed on the new risk assessment suite of standards. An extensive case drawn from practice will provide a vehicle for discussion. Auditing of financial instruments receives special coverage. Instructor: Tom Barton 8 hours CPE A&A Ethics: Florida Ethical IssuesFriday, December 8, 2017 morning (8:15-noon) and afternoon (12:30- 4:15)Building 53, Room 1420 The course will meet the Florida Board of Accountancy ethics requirement. The course will review Florida statutes 455, 473 and selected administrative guidelines. The course will also consider various ethical topics affecting the accounting profession.

8 The class will consider various case studies regarding application of ethical guidelines for the profession. The class will also look at guidelines established by the profession to deal with ethical issues. The class will include a discussion of the code of conduct and the accountant s ethical responsibility to the : John Adams 4 hours CPE ETHICSTax Legislative UpdateFriday, December 8, 2017 morning (8:15-noon)Building 53, Room 1430 President Trump and the Republican controlled Congress hope to enact the most sweeping tax legislation in more than 30 years - since the Tax Reform Act of 1986!

9 Learn how the new law will impact individuals, corporations and flow-through entities. This legislative update will enable you to plan for sweeping changes in the law and to implement tax savings opportunities for your clients. Depending upon the pace at which legislation in Washington advances during the balance of this year, the session will either focus on the newly enacted law or the most current legislative : Jeffrey Gottlieb 4 hours CPE TB* Course attendees can receive all 24 hours or A&A/GOVT in this fall series of CPE CPE CREDITS AVAILABLEA ccounting and Auditing (A&A).

10 64 hoursGovernmental (GOVT) .. 24 hoursEthics (ETHICS) .. 4 hoursTechnical Business (TB) .. 4 hoursCLASS HOURS:Classes take place from 8:30 to 4:30 (unless otherwise stated under individual course descriptions). Please arrive 15 minutes before the program is scheduled to LOCATION:Classes take place in the Coggin college of Business (Building 42, unless otherwise noted) at theUniversity of North :Parking permits are required for parking on the UNF campus to attend courses in the Coggin college of Business. Your parking permit is PREPAID. UNF uses a virtual parking permit which utilizes your vehicle license plate as the verification.