2 Common Interest Realty Associations Conference

2 | Common Interest Realty Associations Conference

There are at least ten

potential financial pitfallsfacing associations each and every year.

Elevating your knowledge of Common Interest Realty Associations (CIRA) is a wise choice – associations are facing pertinent financial decisions as they strive to keep dues low, while maintenance and utility costs are continually rising. Challenges abound for the thousands of communities in the state. Will you be there to help?

We’ll raise your expertise at the 2012 FICPA CIRA Conference by covering this highly regulated, constantly changing industry. You’ll lift your ability with timeshare topics, developer issues and financial statement deficiencies. Remember to stick around for the “ask the experts” session!

Boost your specialty while getting needed CPE credits at this informative conference!

@ficpa and use #CIRA12 totweet about this conference.

Follow the FICPA onCPE CreditThis conference qualifies for 16 hours of CPE credit, and is subject to approval by the Florida Department of Business and Professional Regulation. Type of credit is dependent upon breakout selection.

Can’t Attend in Person?If you can’t make it to the CIRA Conference, we’ll have select sessions available through live webcast! You can register to watch the two days or just one. To register for the webcast and more information, please visit www.ficpa.org/cpe/webcast.

This conference was developed, in part, by the FICPA CIRA Section. For information on how FICPA Sections can work for you, or to join a Section, contact the FICPA Member Service Center at (800) 342-3197 (in Florida), (850) 224-2727, or online at www.ficpa.org/sections.

http://www.ficpa.org/sections

http://www.ficpa.org/cpe/webcast

2 | Common Interest Realty Associations Conference www.ficpa.org/cpe | 3

ConferenCeat-a-glanceThursday November 88:00-8:30 a.m. Registration and Continental Breakfast

8:30-8:40 a.m. Introduction and Opening Remarks

8:40-10:20 a.m. A&A Update

10:35-12:15 p.m. DBPR Update and Financial/Budget Deficiencies

12:15-1:15 p.m. Lunch

1:15-2:05 p.m. Jump Start Your Firm’s Marketing

2:10-3:00 p.m. Legal Case Update

3:15-5:00 p.m. Select Reserve Issues for CIRAs

5:00-6:00 p.m. CIRA Section-Sponsored Reception

Friday November 97:30-8:00 a.m. Continental Breakfast

8:05-8:55 a.m. Tax Overview

9:00-9:50 a.m. Fraud Cases/Property Management Accounting Issues

10:05-10:55 a.m. Concurrent Breakouts Breakout 1: Case Study – Compilation and Review Breakout 2: HOA vs. Condo Statutes

11:00 -11:50 a.m. Concurrent Breakouts Breakout 3: Case Study – Audit Breakout 4: Roundtable CIRA Hot Topics

11:50-12:50 p.m. Lunch

12:50-1:40 p.m. Concurrent Breakouts Breakout 5: Roundtable – Audit Efficiency and Best Practices Breakout 6: Roundtable – Complex Tax Issues

1:45-2:35 p.m. Concurrent Breakouts Breakout 7: Roundtable – Foreclosures/Bad Debt Breakout 8: Roundtable – Developer Issues

2:50-3:40 p.m. Technology

3:40-4:30 p.m. Cybercrimes: How to Protect Association Information

http://www.ficpa.org/cpe


ConferenCeschedule


ThursdayNov. 88:00-8:30 a.m. Registration and Continental Breakfast

8:30-8:40 a.m. Introduction and Opening RemarksNicole JohnsonCommittee Chair

8:40-10:20 a.m. A & A Update (2 AA)Bruce A. Nunnally, CPAPartner / Carr, Riggs & Ingram, LLC / Miramar BeachThis session will include an update of current and upcoming FASB and ASB standards, with special emphasis on those that will have an effect on the CIRA Industry. The objective will be to ensure that attendees will be adequately informed and prepared for the 2012 year-end.

10:35 a.m.-12:15 p.m. DBPR Update and Financial/Budget Deficiencies (2 AA)Carol Eskew, CPAPartner / Goldman, Juda & Eskew, PA / PlantationandPatrick W. FlynnGovernment Analyst II / State of Florida Department of Business and Professional Regulations / TallahasseeThis session will provide an explanation of the complaint process through the DPBR. Specific examples of deficiencies in the financial statements and budgets will be included.

12:15-1:15 p.m. Lunch



1:15-2:05 p.m. Jump Start Your Firm’s Marketing (1 TB)Krysta LyonMarketing Director / Fuoco Group / North Palm BeachA discussion about marketing from A to Z. We’ll talk firm branding, external and internal marketing and all things social media. Learn the where, when and why of getting your firm’s marketing off to a running start.

2:10-3:00 p.m. Legal Case Update (1 TB)Michael Gelfand, Esq.Attorney / Gelfand & Arpe P.A. / West Palm BeachThis presentation will be a review of significant Florida judicial decisions that impact community associations and their administration.

3:15-5:00 p.m. Select Reserve Issues for CIRAs (2 AA)Jonathan M. Peet, CPA,MBAJonathan Peet CPA, LLC / TallahasseeThis course will provide a comprehensive look at select reserve issues for condominiums, cooperatives, timeshares and HOAs. The course will cover budgeting and financial reporting requirements and include discussions of common reserve problems faced by CPAs and associations.

5:00-6:00 p.m. CIRA Section-Sponsored Reception

Thursdaycontinued


fridayNov. 97:30-8:00 a.m. Continental Breakfast

8:05-8:55 a.m. Tax Overview (1 TB)Cecil “Pat” Patterson Jr, CPA,MBAPatterson CPA Group, Inc. / Ponte Vedra BeachThis presentation provides attendees a comparison of Form 1120, 1120C, 1120H and F1120 for CIRAs and how to communicate with clients and assist them in making an informed decision.

9:00-9:50 a.m. Fraud Cases and Property Management Accounting Issues (1 AA)

Sandra H. Bennett, CPAExecutive Director / KW Property Management, LLC / MiamiandGlenn W. Gillyard Carr, Riggs & Ingram, LLC / Miramar BeachWorking together through common accounting issues from a CPA and management company perspective will be discussed during this session, as well as an in-depth discussion of fraud cases to help you in your CIRA work.

10:05-10:55 a.m. Concurrent Breakouts – Choose one

Breakout 1 Case Study – Compilation and Review (1AA)Bruce A. Nunnally, CPAPartner / Carr, Riggs & Ingram, LLC / Miramar BeachandK. Alan Jowers II, CPAPartner / Carr, Riggs & Ingram, LLC / Miramar BeachA study of the compilation and review standards (SSARS) and how they apply specifically to CIRA’s. We will focus on recent changes to the SSARS and what types of documentation would typically be expected in a CIRA compilation or review engagement.

Breakout 2 HOA vs. Condo Statutes (1 AA)Kevin M. Payne, CPAProctor, Crook, Crowder & Fogal, PA / StuartThe purpose of the session is to obtain a better understanding of the similarities and differences of Florida Statutes 718 and 720 as they relate to financial reporting for condominium and homeowners associations.



11:00-11:50 a.m. Concurrent Breakouts – Choose one

Breakout 3 Case Study - Audit (1 AA)Bruce A. Nunnally, CPAPartner / Carr, Riggs & Ingram, LLC / Miramar BeachandK. Alan Jowers II, CPAPartner / Carr, Riggs & Ingram, LLC / Miramar BeachThis session will take attendees step-by-step through the completion of a CIRA audit engagement.

Breakout 4 Roundtable CIRA Hot Topics (1 AA)Nicole K. Johnson Hafer Company, LLC / Palm BeachandPatricia Gordon, CPANorth Palm Beach andLena G. Combs, CPA, MSTPrincipal/Shareholder / Averett Warmus Durkee Osburn HenningOrlandoJoin a discussion amongst your peers of the latest CIRA problems and issues.

12:50-1:40 p.m. Concurrent Breakouts – Choose one

Breakout 5 Roundtable – Audit Efficiency and Best Practices (1 AA)Steven M. Gladstone, CPA, CPAPartner / Gladstone, Scher & Company / Boca RatonandLena G. Combs, CPA, MSTPrincipal / Shareholder / Averett Warmus Durkee Osburn Henning / OrlandoA roundtable discussion as attendees share their experiences with audit efficiencies and what best practices are being used.

Breakout 6 Roundtable – Complex Tax Issues (1 TB)Mark E. Brechbill, CPAManaging Director / Mark Brechbill, CPAs / StuartandLaura M. Barbery, CPA, MSTBarbery & Associates, CPA, Inc / Lake MaryAn interactive question and answer session regarding current hot tax topics specific to the CIRA industry.

fridaycontinued


1:45-2:35 p.m. Concurrent Breakouts – Choose one

Breakout 7 Roundtable – Foreclosures/Bad Debt (1 AA)Carol Eskew, CPAPartner / Goldman, Juda & Eskew, PA / PlantationCIRA foreclosures, bad debts and how to account for them.

Breakout 8 Roundtable – Developer Issues (1 AA)Percy J. Legendre III, CPAManaging Partner / Bashor & Legendre, LLP / TampaandAnn L. Mehling, CIA, CPADirector of Audit Services / Mark Brechbill, CPAs / StuartA discussion amongst your peers of CIRA turnover and developer issues.

2:50-3:40 p.m. Technology (1 TB)A David Bergstein, CPA, CITPDirector, Strategic Relationships / CCH, a Wolters Kluwer business / MargateToys and gadgets and tools, oh my!

3:40-4:30 p.m. Cybercrimes: How to Protect Association Information (1 AA)

Jane E. Bracken, PCAMVice President of Association Service / Branch, Banking and Trust Bank (BB&T) / ClearwaterandJoe PotuzakPayment Solutions Risk Manager / Branch, Banking and Trust Bank (BB&T) / ClearwaterHow, when and why cybercrimes occur, and what you can do to mitigate them.



ConferenCe Info2011-2012 Cira ConferenCe Committee

Nicole K. Johnson, Chair K. Alan. Jowers, Vice Chair

ConferenCe siTe and AccommodationsRoyal Plaza in the Walt Disney World Resort1905 Hotel Plaza BoulevardLake Buena Vista, FL 32830(407) 828-2828

FICPA Room Rate: $129 Hotel Cutoff Deadline: Friday, October 12, 2012(Reservations made after the cutoff date will be subject to availability and current room rate.)

Self-Parking: $10Valet-Parking: $16

For reservations, please call: (407) 828-2828 and mention the FICPA CIRA Conference to receive the special rate.

ConferenCe Sponsor

ConferenCe MaterialsWe are going green, so there will not be printed materials available onsite. Conference materials are available electronically as PDFs, making them easily available to view on your personal tablet, laptop or e-reader. Download the materials in advance and enjoy the convenience of going paperless. Electronic materials will be available through your online FICPA personal account seven (7) days before the conference.

Group disCounTs AvailableRegister five or more people from the same organization and receive special group discounts! Restrictions may apply. For more information, visit www.ficpa.org/policies.

did you Know…You can apply your nonmember fee from this event towards an FICPA membership. Visit www.ficpa.org/policies for more details and an application.

Cpe poliCiesyou may need to knowCPE policies may be found on our website at www.ficpa.org/policies, or on the registration confirmation sent upon completion of registration.

Laura BarberySandra BennettMark BrechbillRobert CarmichaelWilliam Cole Jr.Lena CombsAmelia CooperCynthia D’ArtagnanRonald DiCrescenzoCarol EskewTimothy FulmerWendy Gelfond

Steven GladstonePatricia Gordon

Edward LaBrecquePercy LegendrePat Patterson Jr.

Kevin PayneMidialys Rivero

Donna SeidenbergGuy Strum

Robert TapiaKathryn Tushaus

http://www.ficpa.org/policies




reGisTraTionways to register for FICPA CPE Programs

Common Interest Realty Associations Conference (CIRA) Member Price Nonmember Price

Early Bird Price* $425 $675

Regular Price (as of 10/29/2012) $480 $730

3 MeThod of payMenT

2 priCinG

Cardholder Name _________________________________________________________________________

Signature ______________________________________ Exp. Date __________________________________

Subtotal $ ___________________

Total $ _____________________

m Check enclosed in the amount of $ ___________.

m Please charge my company-issued credit card:

m Please charge my personal credit card:

m VISA m MasterCard m American Express m Discover

Card Validation Code: (3 or 4 digit code located on the credit card)

The FICPA is not responsible for checks or registrations delayed or lost in the mail.

Friday, November 9, 2012 – Choose one breakout per time slotYou will be automatically registered for all General Sessions. Please check one breakout session for each time slot indicating the concurrent session you wish to attend.

10:00-10:55 a.m. m BO1 m B02 11:00-11:50 a.m. m BO3 m BO4

12:50-1:40 p.m. m B05 m BO6 1:45-2:35 p.m. m B07 m BO8

4Internet www.ficpa.org/cpe • Fax (850) 681-2433 • Call (800) 342-3197 (in Florida), or (850) 224-2727

Mail Continuing Professional Education, FICPA, P.O. Box 5437, Tallahassee, FL 32314-5437

1 ConTaCT inforMaTionName ____________________________________ FICPA Member No. ____________________________

Firm ____________________________________________________________________________________

Address ___________________________________ City/State/ZIP ________________________________

Telephone (________) ________________________ E-Mail ______________________________________

m In accordance with ADA requirements, if you are disabled and require special services, please check here. Someone from our office will contact you. m Check here if registration reflects an address change.

*Take advantage of the Early Bird Price by registering more than 10 days before the course date and receive $55 off the Regular Price.

** Nonmembers of the FICPA must add an additional $125 per day of instruction to the registration price. Save money and apply this fee to your FICPA membership fees. Visit www.ficpa.org/cpe for more details.

Member Price Nonmember Price**

Price $430 $610

Webinar sold separately – To register, visit www.ficpa.org/cpe/webcast


http://www.ficpa.org/cpe/webcast



P.O

. Box

543

7 •

Tal

laha

ssee

, Flo

rida

3231

4

PR

ES

OR

TE

DS

TAN

DA

RD

U.S

. PO

STA

GE

PAID

Talla

hass

ee, F

LP

erm

it N

o. 1

44

ww

w.fi

cpa.

org/

cpe

|

(8

00) 3

42-3

197

(in F

lorid

a)

|

(8

50) 2

24-2

727

Com

mon

Inte

rest

Rea

ltyA

ssoc

iatio

ns C

onfe

renc

eN

ov.8

-9, 2

012

• O

rland

o





2 Common Interest Realty Associations Conference

Documents