In today’s world of work, defined by uncertainty and constant disruption, change often feels like the only constant. For accounting professionals and the clients you serve, this can be both daunting and disorienting. But with the right mindset, skills, and strategies, change can become a powerful catalyst for growth, innovation, and deeper impact.

In this keynote, you’ll gain practical, actionable tools to help you lead yourself and others through times of ambiguity with greater clarity, resilience, and intention. You’ll learn how to stay grounded amid constant shifts, recognize and act on emerging opportunities, and lead with focus,even when the future feels uncertain.

Whether you're navigating changes in your organization, across the industry, or with your clients, you’ll walk away with tools to enhance your adaptability, elevate your confidence, and expand your ability to lead others through change with purpose and poise.

Learning Objectives:

• Recognize common challenges and barriers that arise during times of change and uncertainty
• Explore practical strategies for cultivating clarity and stability in uncertain environments
• Develop actionable practices to respond effectively and adaptively to ongoing change
• Identify opportunities for helping others (clients, your employees, etc) navigate change and uncertainty

The Federal Accounting Standards Advisory Board (FASAB) serves the public interest by improving federal financial reporting through issuing generally accepted accounting principles (GAAP) and providing guidance after considering the needs of external and internal users of federal financial information. In this session, we will provide an overview of FASAB and present a general update on FASAB projects, stakeholder engagements, and potential accounting issues on the horizon.

Learning Objectives:

• Discuss the FASAB GAAP hierarchy and identify how FASAB meets financial statement user needs through its due process.
• Identify and discuss the status of FASAB’s active projects, recently issued guidance, and recent accounting and financial reporting related developments in the federal government.
• Identify and discuss the ways that FASAB engages with stakeholders for developing new guidance and helping apply issued guidance.

This session will provide a high level overview of the on-going technical agenda and activities of the Governmental Accounting Standards Board. The session will cover projects which may result in new accounting standards for state and local governments, the Voluntary Digital Financial Reporting Project, pre-agenda research, and other items the GASB is monitoring.

Learning Objectives:

• Understand the current status of on-going standard setting projects of the GASB.
• Understand the current status of the GASB's technology project and research activities.

Each year, when you think things may finally be “settling down” when it comes to single audits, something else crops up. This year brings the adoption of a new Uniform Guidance regulation and the uncertainty that comes from changes being made at federal funding agencies. Thus, it is important for auditors to stay current, and this session here to help! This session will cover key updates including the 2025 Compliance Supplement, transitioning to the new Uniform Guidance, and other matters that the Governmental Audit Quality Center has been working on relevant to your upcoming single audits.

Learning Objectives:

• Identify key information in the 2025 OMB Compliance Supplement
• Identify the single audit implications of the new Uniform Guidance and effective dates
• Recognize recent activities from the AICPA Governmental Audit Quality Center
• Identify single audit developments and the single audit landscape looking forward

This session will provide an update on recently issued and upcoming auditing and attestation standards, from the AICPA's Auditing Standards Board and from the GAO.

Learning Objectives:

• Understand recently issued and upcoming ASB standards
• Understand recently issued and upcoming GAO standards

Fraud risk management leading practices and other guidance
describe the importance of understanding the extent of fraud in order to manage
it. Various approaches exist for measuring and estimating fraud, both
domestically and internationally. This presentation will help you understand
different approaches and how they can be implemented in your office to guide
oversight and resource allocation. Examples will include program specific and government-wide estimates.

Learning Objectives:

• Learn how fraud measurement and estimation are important to fraud risk management.
• Understand several approaches for fraud measurement and estimation of varying levels of complexity.
• Consider how fraud measurement and estimation can be useful for oversight and program officials

Learning Objectives:

• Planning considerations for local government audits
• Identifying current risks in the government environment

This session is part one of a two-part series addressing significant enhancive changes being made to the AICPA Audit and Accounting Guide: Government Auditing Standards and Single Audits (Guide) which will have an impact on anyone who performs single audits. Participants will gain context around the updates to the 2025 Guide including background information, issuance approach, and organization of the Guide. In Part 1, emphasis will be placed on new and clarifying content addressing risk assessment, evaluating and testing internal controls, and entity-wide procedures.

Learning Objectives:

• Identify the updated issuance approach and structural organization of the Guide based on enhancive updates being made.
• Identify and explain enhancements to entity-wide procedures.
• Evaluate how the Guide’s updates clarify expectations related to internal control and risk assessment procedures.

Unlock the potential of generative AI to revolutionize your accounting practice. In this fast-paced, 50-minute session, discover how AI can automate repetitive tasks, deliver powerful insights, and enhance client communication. Through real-world examples tailored for accountants, we’ll explore how to streamline workflows, gain competitive advantage, and navigate the ethical considerations of AI adoption. Get a glimpse of the practical tools and techniques that are reshaping the profession and find out how to take the next step in mastering AI.

Learning Objectives:

• Identify practical AI use cases for enhancing client communication, including drafting clear and concise financial summaries and recommendations.
• Understand the foundational principles of AI privacy and data security to ensure ethical and compliant usage in accounting practices.
• Develop basic prompt-writing strategies to interact effectively with generative AI tools and maximize their value in real-world accounting scenarios.
• Evaluate the potential impact of AI trends on the accounting profession and how to prepare for emerging technologies.

Participants will gain an understanding of GAO’s high risk list and the opportunities for cost savings and efficiency in the federal government, opportunities for additional improvements stemming based on GAO’s duplication and cost savings work, key drivers of the nation’s fiscal health, and the latest updates on revisions to government auditing and internal control standards.

Learning Objectives:

• Identify GAO’s high risk list and the opportunities for cost savings and efficiency in the federal government.
• Identify opportunities for additional improvements .

GAO recently issued the Green Book, Internal Controls for Federal Government.  The revision contains changes in the governmental internal control framework.  This session will address the more significant changes and how the changes may impact government accountants.  

Learning Objectives:

• Understand the significant changes to the Green Book framework
• Learn how the changes will impact fraud and improper payments

In this session, we will explore the key changes introduced by SAS 145, including the revised definitions of inherent and control risk, a greater emphasis on understanding the entity’s system of internal control, and enhanced guidance on identifying significant risks. Participants will gain insight into planning the audit to effectively link risk assessments to the audit procedures planned and performed, including practical examples and documentation tips, and common risk factors and corresponding audit responses to be considered in audits of state and local governments. Additionally, we will discuss common risk assessment matters and deficiencies noted in peer reviews, and best practices to help avoid these pitfalls. 

Learning Objectives:

• Apply key risk assessment concepts of SAS 145
• Identify significant changes brought about by SAS 145
• Recognize the practical impact to the risk assessment process and the work to be performed
• Recognize the areas where practitioners struggle

Yellow Book and Single Audit engagements are considered must-select engagements for peer review. This course will review the common deficiencies noted by peer reviewers and federal agencies. We'll focus on the requirements of Yellow Book CPE and reporting. We will also review deficiencies related to internal controls over compliance.

Learning Objectives:

• Identify common deficiencies in Yellow Book engagements
• Recall common single audit deficiencies

This session will explore the potential of AI in government, highlighting its impact on auditing and accounting practices. Attendees will gain insights into the current applications of AI within governmental agencies, and understand the benefits and challenges associated with its adoption.

Learning Objectives:

• Understand the fundamental concepts of AI and its applications in government.
• Identify key use cases and success stories of AI in government operations.
• Recognize the role of AI in enhancing audit processes and identify potential benefits and challenges.

This session provides an overview of the work that the GASB is doing in developing a taxonomy for voluntary digital reporting. You will learn what a taxonomy is and how the reporting requirements of Statement No. 34, Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments (as amended) are being integrated into digital reporting. You will also learn about the unique challenges that arise in developing a digital taxonomy for governmental financial reporting, focusing on two perspectives: the reliance on different bases of accounting and the importance of the financial reporting entity. Lastly, this session provides an overview of regulations that may affect digital reporting for governments.

Learning Objectives:

• How GAAP reporting requirements are integrated into a digital taxonomy
• How GAAP minimum reporting requirements affect the reliance on practice

This session will provide an in-depth look at the latest issues and updates related to Single Audits in 2025. Facilitators will provide answers to commonly asked questions, allowing participants to gain a clear understanding of the key changes to Uniform Guidance, challenges, and best practices for conducting Single Audits. The session will cover recent regulatory updates, including the increased audit threshold, and offer practical insights into compliance. Attendees will leave with actionable knowledge to enhance their audit processes and ensure compliance with Uniform Guidance requirements.

Learning Objectives:

• Identify and explain the latest updates and regulatory changes affecting Single Audits in 2025, including key revisions to Uniform Guidance and the OMB Compliance Supplement.
• Understand common challenges and frequently asked questions related to Single Audits.
• Discuss practical strategies to ensure compliance in the performance of Single Audit Engagements.

This session will inform participants about the significant changes to the GAO/CIGIE Financial Audit Manual (FAM), including integration with the GAO Federal Information System Controls Audit Manual (FISCAM) issued in September 2024, as well as how to consider and implement those changes in FY 2025 financial statement audits.

Learning Objectives:

• Identify the significant changes to the GAO/CIGIE FAM and how those changes affect federal financial statement audits for 2025.
• Identify how the updated FAM financial statement audit methodology integrates information system controls assessments under GAO's FISCAM.

This
session will provide an overview of recently issued GASB standards including
Statements 101-104 and Implementation Guide guidance. The session will
emphasize areas which may require the most effort for stakeholders when
operationalizing the new standards.

Learning Objectives:

• Identify the scope of each Statement.
• Identify the relevant recognition, measurement, and disclosure requirements.
• Identify when are the Statements effective.

This session is part two of a two-part series addressing significant enhancive changes being made to the AICPA Audit and Accounting Guide: Government Auditing Standards and Single Audits (Guide) which will have an impact on anyone who performs Single Audits. Building on foundational concepts covered in Part one, this session explores significant enhancements to the Guide related to new and clarifying guidance addressing testing and evaluating compliance, evaluating exceptions and reporting findings in a Uniform Guidance compliance audit.

Learning Objectives:

• Apply revised guidance in Chapter 14 to improve the design and performance of compliance testing procedures.
• Describe the enhancive updates made to the requirements for the auditor to obtain sufficient appropriate audit evidence in a single audit.
• Evaluate audit findings in accordance with updated guidance in Chapter 15, including considerations for cause, effect, and corrective action plans.

The CPA talent shortage is something that has been widely talked about over the last several years and given the strong demand for CPAs, the conversation is escalating. Within the public sector, that talent gap is even more pronounced.

The AICPA and the National Association of State Auditors, Comptrollers and Treasurers, recently released a report titled, Public Sector CPA Resources: The Current Landscape and Recommendations for the Future. It highlights the talent issues and challenges specific to the public sector, both in state and local governments and the CPA firms that audit them. This session, presented by the two co-chairs of the working group that developed the report, will enlighten you on:

The background of the project

Key insights that were uncovered

Details on the recommendations contained in the report; and

Ideas for how all stakeholders can work together to improve the current landscape

Learning Objectives:

• • Recognize the contributing factors to the public sector CPA talent shortage
• • Recognize various best practice solutions

This session examines the transition from quality control to the new quality management standards, with a focus on the latest AICPA and 2024 Yellow Book updates. Participants will explore when and how to apply AICPA standards versus Yellow Book requirements. Practical insights will be provided to help practitioners implement quality management systems that align with the evolving expectations for firms providing attest services.

Learning Objectives:

• Identify the components of quality management
• Recall the components of quality management in the 2024 Yellow Book

Total Ethical Auditing™ is "a mindset, mission, and execution process for Internal Auditors to audit organization leadership and culture." It includes three parts, including how to 1) Think & Plan Like a Fraud Examiner, 2) Execute Like an Investigative Journalist, and 3) Mitigate Like a Coach.

In this program, we will discuss the main types of ethics/fraud “red flags” that exist within organizations today and use new ethics risk assessment techniques to prioritize where your focus needs to be when auditing culture.

Learning Objectives:

• Define eight categories of "Ethical Risks" and determine which risks are applicable to your organization.
• Understand why performing an ethics risk assessment is of utmost importance and learn 3 unique assessments to use.
• Prioritize ethical risks and dive into what matters at your organization to prevent future ethical failures.

This session will provide a high level overview of the on-going technical agenda and activities of the Governmental Accounting Standards Board. The session will cover projects which may result in new accounting standards for state and local governments, the Voluntary Digital Financial Reporting Project, pre-agenda research, and other items the GASB is monitoring.

Learning Objectives:

• Understand the current status of on-going standard setting projects of the GASB.
• Understand the current status of the GASB's technology project and research activities.

Each year, when you think things may finally be “settling down” when it comes to single audits, something else crops up. This year brings the adoption of a new Uniform Guidance regulation and the uncertainty that comes from changes being made at federal funding agencies. Thus, it is important for auditors to stay current, and this session here to help! This session will cover key updates including the 2025 Compliance Supplement, transitioning to the new Uniform Guidance, and other matters that the Governmental Audit Quality Center has been working on relevant to your upcoming single audits.

Learning Objectives:

• Identify key information in the 2025 OMB Compliance Supplement
• Identify the single audit implications of the new Uniform Guidance and effective dates
• Recognize recent activities from the AICPA Governmental Audit Quality Center
• Identify single audit developments and the single audit landscape looking forward

Since
it isn't possible to attend every session of the conference, participate in
this session to hear summary-level highlights of the key points from every
session in the conference! Also, have the chance to get your questions
answered!

Learning Objectives:

• Identify attendee questions and have our expert panel provide answers.
• Identify key take-aways from the conference's sessions.