Best of the 2018 Common Interest Realty Associations Conference
Total Credits: 9 including 6 Accounting - Technical, 2 Specialized Knowledge - Technical, 1 Taxes - Technical
- Average Rating:
- 69
- Categories:
- Accounting and Auditing | Industry | Partner Produced
- Speakers:
- Julia E. Mercier | Cecil "Pat" Patterson Jr., CPA, MBA | Erik Halluska | Tom Durkee | Jeffrey Rembaum | Kevin Payne | Dave Hochsprung | Pat Gordon | Alan Jowers | Bruce A. Nunnally CPA, CGMA
- Course Levels:
- Update
- Duration:
- 9 Hours
Description
Letter From Julia Mercier - Conference Chair
Common Interest Realty Associations can add special challenges and complexities to a CPA’s practice. We have gathered a range of speakers to discuss the most relevant and up-to-date information available regarding these communities. Speakers include regulators, attorneys, reserve specialists and CPAs specializing in this industry to provide a variety of resources and discussions. We strive to bring you topics to help you improve and grow your practice.
This CIRA Conference is two days of topics from speakers who interact regularly with condo associations, HOAs and timeshares. On Thursday, we have general sessions that cover trends and industry changes. On Friday, we break into smaller groups and provide detailed discussions related to audit procedures and disclosures; developer turnover issues; Florida-specific legislative updates; and risks arising from storms. We also provide updates to the Auditing and Accounting Standards; peer review issues; and tax law changes.
The CIRA Committee hopes you will find this conference to be informative and interactive.
Julia Mercier, CPA, CAM
8:00-8:05 am - Opening Remarks; Julia Mercier, CPA, Conference Chair
8:05-8:55 am - SSAE 18 Attestations for CIRAs (1 AA); Cecil (Pat) Patterson Jr., CPA
8:55-9:45 am - Revenue Recognition for CIRAs (1 AA); Thomas V. Durkee, CPA and Erik A. Halluska, CPA
9:45-10:00 am - Break – 15 Minute
10:00-10:45 am - Say What? Unique Disclosures for CIRAs (1 AA); David J. Hochsprung, CPA
10:45-11:35 am - The Beginner’s Guide to CIRA Taxation (1 TB); Kevin M. Payne, CPA
11:35 am – 12:25 pm - Pooled Methods vs. Component Method (1 AA); Patricia Gordon, CPA and Keith A. Jowers II, CPA
12:25-1:25 pm - Lunch – 1 hour
1:25-3:05 pm - GAAP, GAAS, and SSARS Update (2 AA); Bruce A. Nunnally, CPA
3:05-3:20 pm - Break – 15 Minute
3:20-5:00 pm - Ask the Experts Panel (2 TB); Mark E. Brechbill, CPA; Peter Mullingarten, Esq.; and Jeffrey A. Rembaum, Esq.
Basic Course Information
Learning Objectives- Gain insights into recent accounting standards that impact CIRAs
- Discover best practices for handling issues in the CIRA industry
- Review key CIRA taxation laws
Major Subjects
- Accounting standards
- Taxation
- Condos and HOA industry issues
- Revenue recognition
Course Materials
| Important CPE Credit Information_READ BEFORE WEBCAST UPDATED (0.47 MB) | Available after Purchase | ||
| CIRAWBO2 EZMaterials (10.8 MB) | Available after Purchase | ||
Speaker
Cecil "Pat" Patterson Jr., CPA, MBA Related Seminars and Products
Partner/Owner
Patterson CPA Group, Inc.
Cecil Patterson, (Pat), is an award-winning, nationally recognized author, speaker, and discussion leader for continuing education courses and numerous state societies. He has experience at the local and national CPA-firm level and as an adjunct university professor. Pat holds an MBA from the University of North Florida and is a CPA with Patterson CA Group, Inc. His firm provides accounting, tax preparation and tax planning services, wealth management services, and consulting for businesses and other professional firms. The AICPA has recognized the firm for work in the “virtual office” field. Pat has served on the AICPA Council, the FICPA Council, and the FICPA Educational Foundation Board of Trustees.
Bruce A. Nunnally CPA, CGMA Related Seminars and Products
Partner
Carr, Riggs & Ingram, LLLC
Bruce Nunnally has over 32 years of public accounting experience, including 9 years with the international public accounting firm, Ernst & Young, LLP.
During his career, Bruce served clients in a wide range of industries with varied financial reporting requirements. He has been directly responsible for directing audits serving small businesses to Fortune 200 companies.
Bruce is a national lecturer, presenting on a wide range of accounting and auditing topics. He also serves as an instructor of accounting and auditing for the American Institute of Certified Public Accountants (AICPA). He has presented accounting and auditing continuing education classes for a quarter of the top 30 CPA firms in the U.S. He has also authored articles for the AICPA, and the Florida and Georgia Society of Certified Public Accountants. In 2009 he participated in a video project for the AICPA related to fair value accounting and auditing. Bruce was named an “Outstanding Discussion Leader” in 2016 by the Florida Institute of Certified Public Accountants.
Bruce was a founding partner of Carr, Riggs & Ingram, LLC and continues with the Firm in a Partner Emeritus role.
Additional Info
Basic Course Information
Prerequisites Some knowledge of the Common Interest Realty Association (CIRA) IndustryAdvanced Preparation
None
Designed For
CPAs with an interest in CIRA accounting and auditing issues, including those in public practice, real estate management and accounting; professional employees in the CIRA industry; residents, officers and board members; and professionals with an interest for clients, friends or relatives who are connected with CIRAs.
Original Recording Date
11/15/2018
Course Developer
FICPA
Date Added to Catalog
11/07/2018
Additional Information
Complaint Resolution PolicyPlease contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement
Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Instructional Delivery Method
Group Internet Based
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