Total Credits: 16 including 5.5 Accounting - Technical, 6.5 Auditing- Technical, 2 Business Law - Technical, 1 Specialized Knowledge - Technical, 1 Taxes - Technical
Message From the Chair - Vishnu Sharma
We welcome you to attend the 2019 FICPA CIRA Conference.
Common Interest Realty Associations total almost 50,000 in the State of Florida, housing over 9,000,000 people and collecting and spending hundreds of millions of dollars each year in maintenance assessments and reserves. The have a direct impact on the Florida economy and CPAs who practice in this field must be well trained in the unique world of accounting that is CIRA accounting. Serving dual masters of both GAAP as well as Florida Statute and Florida Administrative Code, CPAs who practice in this field must stay abreast of the myriad of changes that impact this field of practice.
The FICPA CIRA Committee is proud to host this our 17th Annual CIRA Conference is sunny Ft. Lauderdale, Florida. Our two day program kicks off with a keynote address by Dawn Bauman, SVP of Government & Public Affairs for Community Associations Institute, the preeminent authority in Community Associations with 41,000 members worldwide, who will provide a state of the industry address. What follows will be two full days of education and updates focused solely on the CIRA Industry and topics relevant to CPA practitioners in this field: A&A Update and Tax Updates; 2 hour session on Revenue Recognition and its impact on CIRAs; Legislative Update and Ask the Experts Panel; Florida Division of Condominiums will update all on changes at the Division and most common errors they encounter. If you miss this Conference, you will be missing out.
Attendance in person affords each participant a one of a kind opportunity to network with peers, mentor and friends in the industry. It is a place to see and be seen, all while catching up on important industry changes and hearing from some of the leading practitioners in the industry. For those that are unable to attend in person, the FICPA offers live stream so you do not miss any of the important topics.
We solicit and encourage your feedback after each presenter and on the entire two day program, so please do take the time to let us know how we are doing and what additional topics you would like to see in next year and future shows.
I look forward to seeing you in Ft. Lauderdale in November.
Vishnu Sharma, CPA CFE
CIRA Conference Chair
Serving the collective needs of neighboring property owners
CPAs must know the complex issues faced by common interest realty associations to serve them well. At the annual two-day CIRA Conference, hear from regulators, attorneys, reserve specialists, and CPAs specializing in this industry.
Thursday, November 14, 2019
Introduction and Opening Remarks
8:15am-8:25am
CIRA Industry Trends (Credits: 1.0 TB)
8:30am-9:20am
Dawn Bauman
Tax Update: New Laws - Federal & State (Credits: 1.0 TB)
9:20am-10:10am
William Kilgallon, EA
Break
10:10am-10:30am
CIRA Deficiencies and Peer Review (Credits: 1.0 AA)
10:30am-11:20am
Scott A. Williams, CPA/PFS
Natural Disasters - Accounting and Assurance Considerations (Credits: 1.0 AA)
11:20am-12:10pm
Steven Morrison, CPA
Lunch
12:10pm-1:00pm
Reserves: Presentations & Disclosures (Credits: 1.0 AA)
1:00pm-1:50pm
Patrick W. Flynn AND Keith A. Jowers II, CPA
Reserves: Pooled vs. Component Method (Credits: 1.0 AA)
1:50pm-2:40pm
Patricia O. Gordon, CPA AND Keith A. Jowers II, CPA
DBPR: Financial Issues & Deficiencies (Credits: 1.0 TB)
2:40pm-3:30pm
Constance McCallum
Break
3:30pm-3:50pm
Legislative Update 2019 (Credits: 1.0 TB)
3:50pm-4:40pm
Donna Berger AND Justin A. Thames, DPL
Ask the Experts: Legal and Legislative Issues (Credits: 1.0 TB)
4:40pm-5:30pm
Keith A. Jowers II, CPA AND Vishnu P. Sharma, CPA, CFE
AND Donna Berger AND Constance McCallum
Friday, November 15, 2019
A&A Update (Credits: 2.0 AA)
8:00am-9:40am
Bruce A. Nunnally, CGMA,CPA
Break
10:50am-11:10am
Case Study - Audit Planning (Credits: 1.0 AA)
10:00am-10:50am
Tony Gregory AND Kevin Payne
Case Study - Field Work & Wrap Up (Credits: 1.0 AA)
11:10am-12:00pm
Tony Gregory AND Kevin Payne
Lunch
12:00pm-12:50pm
Revenue Recognition for CIRA: Status of Changes (Credits: 1.0 AA)
12:50pm-2:30pm
Thomas V. Durkee, CPA, CGMA AND Erik A. Halluska, CPA
Revenue Recognition: Presentation, Disclosures & Documentation (Credits: 1.0 AA)
1:40pm-2:30pm
Thomas V. Durkee, CPA, CGMA AND Erik A. Halluska, CPA
Fraud - Improprieties and Irregularities in the CIRA Industry (Credits: 1.0 AA)
2:45pm-3:35pm
Erbin J. Ramirez
CIRA Live Stream EZM (11.8 MB) | Available after Purchase |
Slides Handout (1.5 MB) | Available after Purchase |
Halluska and Durkee Updated Materials (1.6 MB) | Available after Purchase |
Erik Halluska is based in Withum's Orlando office and serves the Firm's Assurance and Accounting service area specializing in the Hospitality (Team Leader for the Vacation Ownership Team) and Not-for-Profit industries. Under this capacity, he advises clients through analysis of internal control and operational efficiencies, agreed-upon procedures, audits and reviews. His advisory services extend to the areas of not-for-profit tax compliance, timeshare developers, common interest realty associations, and commercial real estate.
Erik is a certified public accountant in Florida and a member of the Florida Institute of Certified Public Accountants (FICPA), as well as the American Institute of Certified Public Accountants (AICPA) and Hospitality Financial and Technology Professionals (HFTP). He received his Bachelor's degree in accounting from the University of South Florida. A resident of Winter Garden, FL, Erik serves as Chair of the Winter Garden Police Officers' and Firefighters' Pension Board and is a member of the Rotary of Winter Garden and the West Orange Chamber of Commerce.
It’s surprising what Alan knows — from Beatles music to governmental auditing. With more than 20 years of experience in public accounting, Alan focuses on providing audit and other assurance services for local governmental entities, condominium and homeowner associations, privately held businesses, and not-for-profit organizations. He also has experience working with a variety of insurance companies and community banks. He currently has primary engagement responsibility for a significant number of association audits, as well as engagements for more than 60 community development districts.
Alan is active in the Florida Institute of Certified Public Accountants (FICPA) and serves on the FICPA’s board of directors. He is a member of the FICPA’s State Legislative Policy Committee and Common Interest Realty Association (CIRA) Committee. Additionally, for the last 10 years, he has helped plan the annual CIRA Conference. He is also a member of the Florida Government Finance Officers Association (FGFOA) and is a former member of that group’s Technical Resources Committee.
Alan is active in the Northwest Florida business community, participating in the United Way, Rotary, and many local chamber activities. Additionally, Alan is a member of both the North Gulf Chapter of the Community Association Institute (CAI) and currently serves as a member of the CAI Florida Legislative Alliance.
Justin Thames joined the FICPA in June 2011 as the Governmental Affairs Manager and was promoted to Director of Governmental Affairs in July 2015. In this role, Justin is responsible for leading the Governmental Affairs Department in regulatory and lobbying activities including; developing creative strategies to accomplish the legislative and regulatory objectives, meeting with state legislators and advocating on behalf of the profession in public hearings. Justin also administers the activities and issues of the Florida CPA Political Action Committee, Inc. program, and is responsible for PAC fundraising, interviewing candidates running for the state legislature, and making recommendations to PAC Trustees on which candidates to support.
He is a graduate of Leadership Florida Connect Program, a member of the Florida Association of Professional Lobbyist and has received his Designated Professional Lobbyist (DPL) designation. Prior to joining the FICPA, Justin was employed by the League of Southeastern Credit Unions as the Grassroots and Political Action Coordinator. After briefly attending the University of Mississippi, Justin returned to Florida where he graduated from Florida State University in 2006.
Steven Morrison, CPA, serves in the National Assurance Office of CohnReznick, bringing experience as an engagement partner, quality control reviewer, and as a standard setter in a variety of industries, including automotive dealerships, employee benefit plans, freight, forwarding/mail courier, retail, and wholesale/distribution. His experience encompasses effectively addressing unique accounting and audit issues of entities in the United States, Asia, Europe, Oceania, and the Americas. Steven addresses specific issues for companies in a variety of other industries and has extensive experience in effectively communicating simple and complex technical matters to all levels of personnel. His current responsibilities also include advising engagement teams on accounting and auditing matters.
From 2015 to 2018, he served on the American Institute of Certified Public Accountants’ (AICPA) Auditing Standards Board (ASB), a senior committee that promulgates U.S. Generally Accepted Auditing Standards. As a part of his responsibilities on the board, he served as the final chair of the going concern taskforce, which updated the going concern standard with SAS 132. He also served on the audit evidence taskforce, which is considering updates to AU-C 500, Audit Evidence, and other standards for issues such as blockchain and artificial intelligence.
Bill Kilgallon is the Tax Principal at Hafer Certified Public Accountants and Consultants. Bill leads the tax practice, in all areas of tax planning, tax preparation, federal and state audit
representation, transactional taxes, and general tax consulting.
Bill serves our Common Interest Realty Association client base (country clubs, cooperative’s, condominium’s and homeowners association) providing income tax preparation and tax consulting services such as those related to potential cooperative to condominium conversions, homeowner associations mergers with country clubs, country club sales, as well as state - local tax consulting.
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