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Live Webcast Replay

Best of the 2019 Common Interest Realty Associations Conference


Total Credits: 8 including 5.5 Accounting - Technical, 2.5 Auditing- Technical


Dates


Description

With over 45,000 Community Associations in the State of Florida, CPAs have a unique opportunity to enhance their practice while providing services that can directly affect the financial stability of their neighbors. Have CIRA clients? Missed this year’s CIRA Conference? You are in luck!

 

The FICPA is offering an 8-hour webcast replay to cover the best of the 2019 CIRA Conference. These sessions received high ratings by attendees on relevance, speakers and content. The webcast includes sessions on A&A Update, natural disaster accounting and assurance considerations, reserves – presentations & disclosures and reserves – pooled versus compound methods, revenue recognition for CIRA, and fraud improprieties and irregularities in CIRA industry.

 

This webcast qualifies for 8 hours of CPE credit. Selected sessions from the CIRA Conference were previously recorded in November of 2019.

 

Conference Agenda
8:30 - 8:40 am - Opening Remarks
Vishnu Sharma, CPA, CFE Conference Chair 
 
8:40 - 10:20 am - Accounting & Auditing Update (CIRA Specific) (2 AA)
Bruce A. Nunnally, CPA, CGMA
 
10:20 – 10:30 am - Break
 
10:30 – 11:20 am - Natural Disasters–Accounting & Assurance Considerations (1 AA)
Steven Morrison, CPA
 
11:20 am - 12:10 pm - Fraud-Improprieties and irregularities in the CIRA Industry (1 AA)
Erbin Ramirez, CPA
 
12:10 - 1:10 pm - Lunch
 
1:10 - 2:00 pm - Reserves: Presentations & Disclosures (1 AA)
Keith Alan Jowers, CPA & Pat Flynn, CPA, CPC, CVA
 
2:00 – 2:50 pm - Reserves: Pooled vs. Compound Method (1 AA)
Keith Alan Jowers, CPA & Patricia Gordon, CPA
 
2:50 – 3:00 - Break
 
3:00 - 3:50 pm - Revenue Recognition for CIRA – Status of Changes (1 AA)
Thomas Durkee, CPA & Erik Halluska, CPA
 
3:50 – 4:40pm​ - Revenue Recognition-Presentation, disclosures & Documentation (1 AA)
Thomas Durkee, CPA & Erik Halluska, CPA
 
 
 

Basic Course Information

Learning Objectives
  • Accounting and auditing issues related to CIRAs
  • Natural Disaster Accounting & Assurance Considerations
  • Reserves: Pooled vs. Compound Method
  • Financial Statements and Disclosure Issues
  • Revenue Recognition for CIRA
  • Fraud Improprieties and irregularities in the CIRA Industry

Major Subjects
  • Accounting
  • Auditing
  • Condos and HOA industry Issues

Course Materials

Faculty


Bruce A. Nunnally CPA, CGMA's Profile

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.


Steven Morrison's Profile

Steven Morrison Related Seminars and Products

Partner

CohnReznick LLP New York, NY


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.




Keith A. Jowers II, CPA Related Seminars and Products

Partner

Carr Riggs & Ingram LLC


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.



Erik A. Halluska, CPA Related Seminars and Products

Partner

WithumSmith+Brown


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.



Additional Info

Basic Course Information

Course Developer FICPA
Date Added to Catalog 11/10/2019
Prerequisites Some knowledge of the Common Interest Realty Association (CIRA) Industry
Advanced 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 11/14/2019
Yellow Book No

Additional Information

Complaint Resolution Policy Please 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
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.

Reviews

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Overall:      4.5

Total Reviews: 70

Comments

Katherine M - Somers, New York

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Tsvetelina T

"Great course! "

Liliam F - Miami, Florida

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Leslie E - Altamonte Springs, Florida

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Tshilaba V

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Mary D - Maitland, Florida

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