Learning Objectives:

• Determine how to improve and enhance general-purpose financial reporting
• Identify answers to your nonprofit financial statement and tax return questions
• Apply guidance regarding best practice communications between your financial statement auditor and Form 990 preparer
• Discover how disclosures could be improved.

• The dramatically changing fundraising landscape and the implications for nonprofits;

• The 7 steps to thrive and not just survive in the new normal;

• How to manage through these changes and get buy-in from the Board, supervisors, and staff;

• How to pivot your marketing and fundraising strategy to be more proactive and not just reactive.

• Exactly what tax practitioners/auditors need to care about and pay attention to when advising clients through these changes.

• Actionable strategies and real-world examples of ways that even small nonprofits can get results with digital storytelling;

• Ideas and inspiration to start building their own storytelling plan.

Learning Objectives:

• Identify actionable strategies and real-world examples of ways that even small nonprofits can get results with digital storytelling;
• Recognize ideas to start building your own storytelling plan.

Learning Objectives:

• Identify the proposals being made in the financial reporting model improvements project
• Recognize the impact that the proposed amendments might have on governmental fund reporting

Learning Objectives:

• Identify the current activities of the Auditing Standards Board.
• Indicate how the new standards will impact current audit procedures and reporting practices.

Learning Objectives:

• Recognize the requirements of UG related to understanding and documenting internal controls over compliance.
• Recall the attributes of the COSO model.
• Establish the fundamental understanding with a step by step approach to documenting internal controls in a single audit
• Identify the impacts of COVID on Internal Controls in a Single Audit

Learning Objectives:

• Recognize the proposals being made in the financial reporting model improvements project
• Identify the impact that the proposed amendments might have on governmental financial reporting

Learning Objectives:

• Discuss current trends in nonprofit fundraising practices and charitable giving
• Discuss tax, financial reporting and other compliance issues implicated by nonprofit fundraising strategies
• Review risk managment strategies advisors to nonprofits can implement with their clients
• Review strategies advisors to nonprofits can take to identify risks implicated by fundraising strategies

Learning Objectives:

• Identify control objectives for each compliance requirement.
• Analyze compliance processes and controls within processes.
• Distinguish risks within processes ("what can go wrong" risks).
• Determine whether controls have been placed into operation and are operating effectively.

This session will dive into the current status of the Revenue and Expense Recognition Project. We'll recap some of the key provisions proposed in the Preliminary Views document and discuss some of the public feedback provided to the GASB along with items of note from Board deliberations of those topics.

Learning Objectives:

• Determine the reasons the GASB is taking a comprehensive look at revenue and expense recognition.
• Identify the GASB's preliminary views regarding a new approach for categorization of revenue and expense transactions.
• Distinguish topics discussed by the Board as part of the preliminary views due process feedback deliberations.

Learning Objectives:

• Describe the requirements of key recent standards (ASUs) affecting NFPs
• Identify and discuss, at a general level, the key areas of judgment in applying GAAP (especially ASU 2018-08) to COVID-19-related government assistance
• Identify and describe, at a general level, the key implementation issues that have been or are being addressed by the FASB concerning major recent standards (especially Leases)
• Describe, at a general level, the current status of noteworthy current FASB projects (especially Goodwill and Intangibles), as well as the areas of focus in the FASB's Invitation to Comment regarding its Future Agenda

Learning Objectives:

• Identify the critical components of the major program determination process
• Recognize the more complex decision points
• Determine the impacts of Federal funding and SEFA reporting on major program determination.

Learning Objectives:

• Recognize the GASB, why it is important, and the process it goes through in creating generally accepted accounting principles
• Discuss the current and future trends that will impact the GASB and its technical agenda and processes

Learning Objectives:

• Identify the current fraud landscape and lessons learned
• Recognize the pandemic's impact on fraud
• Indicate steps that organizations can take to strengthen their controls

Federal agencies are busier than ever due to the historic federal funding distributed in response to the COVID-19 pandemic. Activities include administration and oversight of the funding. Hear from 2 federal agency representatives on related federal activities and views on single audits. Among the topics to be covered are: (1) the impact of the COVID-19 pandemic on single audits, (2) tips to auditors based on quality control and desk reviews of single audits, and (3) federal oversight activities of COVID-19 funding.

Learning Objectives:

• Recognize federal viewpoint on COVID-19 audit implications
• Identify common quality issues in single audits
• Indicate the latest single audit developments from federal regulators

Learning Objectives:

• Identify how recently issued GASB financial statements impact Tribal government and Tribal business reporting
• Indicate audit risks of CARES, ARPA and other Federal programs provided to Tribes in response to the COVID-19 pandemic

Learning Objectives:

• Review the principles and objectives of internal controls, with a specific focus on key considerations for the digital age
• Identify solutions for internal control challenges in today's remote work environment, including tools for electronic communication and documentation
• Recognize special considerations for nonprofit and governmental entities in regard to segregation of duties, internal controls over compliance, and consolidated entities/component units

Learning Objectives:

• Identify the latest version of the single audit reporting package
• Determine how to avoid common reporting package errors

Learning Objectives:

• Discuss the provisions of recent pronouncements of the GASB, including standards related to subscription based technology arrangements and leases
• Determine how the recent pronouncements change financial reporting and enhance the understandability of government financial statements
• Discuss on-going projects of the GASB including the financial reporting model re-examination and revenue and expense recognition

Learning Objectives:

• Identify the impact of COVID on not-for-profit organizations
• Distinguish between the various types of federal COVID relief funding available to not-for-profit organizations

Learning Objectives:

• Determine sampling considerations in a single audit.
• Identify key underlying concepts to select a proper sample

The COVID-19 pandemic brought with it unique accounting and financial reporting questions and an influx of federal funds. This session will bring you up to date on the GASB's COVID-19-related activities and guidance. We'll also dive into the single audit questions, changes, and issues that have arisen from the new federal programs.

Learning Objectives:

• 1. Identify COVID-related financial reporting considerations, including where to find resources that the GASB has provided.
• 2. Determine how COVID-19 funding impacts your single audits.

Learning Objectives:

• Identify odd, complex and strange transactions
• Apply walk-through examples faced by not-for-profit organizations
• Identify practical ways to research and document sound decisions and conclusions

Learning Objectives:

• Determine auditor considerations related to population completeness, calculations of sample sizes, and risk.
• Identify when sampling may not be appropriate for a population in a single audit.

Learning Objectives:

• Identify the critical components of the standards
• Apply requirements to successfully implement the GASB fiduciary standard

Learning Objectives:

• Determine when and under what circumstances an endowment can be drawn upon.
• Identify the process and procedures for increasing the annual drawdown from an endowment.
• Analyze considerations to be addressed when considering whether to increase the annual endowment spending.
• Distinguish the required accounting entries and disclosures when increasing endowment spending or borrowing from donor restricted endowment funds.

Learning Objectives:

• Distinguish key developments in single audits
• Recognize how COVID-19 funding impacts your audits
• Identify new COVID-19 programs and related challenges

Learning Objectives:

• Identify changes introduced in the revised interpretation
• Determine how the new standard impacts identified affiliates of state and local government entities
• Apply new independence standards to state and local government entity audits

Learning Objectives:

• Distinguish the key changes in the Form 990-T instructions for 2020 including the new Schedule A
• Apply the changes and new directives to your organization

Learning Objectives:

• Identify the answers to challenging single audit questions
• Discover single audit nuances through exploration of challenging areas

Learning Objectives:

• Recognize past, current, and future governmental accounting and financial reporting issues.
• Discuss the current and future trends that may impact the GASB and its technical agenda.

Learning Objectives:

• Review recent updates across the Form 990 schedules that are most often required of not-for-profit organizations
• Recognize whether your organization needs to file schedules they may currently be neglecting
• Identify methods to put your organization’s “best foot forward” when completing Form 990 schedules

• Understand the impact of recent GASB standards on the component unit determination
• Review some unique situations that will make you question what you know
• Learn what questions auditors should be asking in light of GASB changes and the SLG Affiliates rule

Learning Objectives:

• Discuss and enhance understanding of the financial reporting entity
• Identify organizations that should be evaluated for inclusion within the reporting entity

Learning Objectives:

• Recognize how your organization is handling critical tax matters
• Discuss and develop strategies to raise your "tax assessment" score

Learning Objectives:

• Identify how to report a finding under Uniform Guidance and Government Auditing Standards
• Determine how to evaluate, classify, document and report single audit findings
• Recognize how to avoid common reporting errors when encountering single audit findings

This session will dive into the current status of the Revenue and Expense Recognition Project. We'll recap some of the key provisions proposed in the Preliminary Views document and discuss some of the public feedback provided to the GASB along with items of note from Board deliberations of those topics.

Learning Objectives:

• Determine the reasons the GASB is taking a comprehensive look at revenue and expense recognition.
• Identify the GASB's preliminary views regarding a new approach for categorization of revenue and expense transactions.
• Recognize topics discussed by the Board as part of the preliminary views due process feedback deliberations.

Learning Objectives:

• Identify the nuances of the various 2020 and 2021 assistance programs
• Determine what reporting your organization is required to comply with

Learning Objectives:

• Identify the applicable compliance requirements for some of the largest COVID-19 relief grants
• Indicate how to develop audit procedures to address relevant risks of noncompliance

• Discussion of challenges faced by lessees and lessors as early implementation is underway
• Review of helpful implementation guide Q&As to assist with the understanding of the guidance
• When auditing leases, where might you spend your time or focus

Learning Objectives:

• Analyze examples to consider during implementation
• Identify useful implementation guide question and answers

Learning Objectives:

• Discover important considerations, audit risks, and tax risks before diving in with digital assets and blockchain.
• Determine where your most significant cyber threats lie and how to protect yourself.
• Identify the changing technology landscape helping remote workers thrive.

Learning Objectives:

• Identify the various parts of the compliance supplement and how they must be used together.
• Recognize the available information and how this information can assist in your single audit work.
• Recognize the compliance requirements and form an appropriate audit plan.

Learning Objectives:

• Describe key technical and operational topics impacting governmental and not-for-profit organizations
• Explain key trends and challenges/solutions within the government and not-for-profit industries