Agenda

Sessions are denoted in their titles as being geared toward the Auditor, Auditee (which is a Governmental Unit) or Both of those audiences.

GENERAL SESSION

LAUNCH GENERAL SESSION
8:30 AM – 9:20 AM
KEYNOTE PRESENTATION: What’s Going on in Governmental Auditing (Both)
This fast pace keynote will address the major changes coming to governmental auditing. Changes issued by the Government Accountability Office (GAO) to its Yellow Book, or Generally Accepted Government Auditing Standards, will take effect on Dec. 15, 2025 having different impacts on independent accounting firms and government auditors. We’ll explore the changes introduced by OMB to the 2025 Compliance Supplement and the 2024 Uniform Guidance with a review of how single audits will be affected this year and then going forward.
Melisa F. Galasso, CPA, CPTD, CSP – Founder & CEO, Galasso Learning Solutions LLC, Charlotte, NC
Credits: 1.0 AA

1:10 PM – 2:00 PM
KEYNOTE PRESENTATION: GASB Update: New Standards and Emerging Projects (Both)
Examine Statements 102 and 104 on certain risk and capital asset disclosures, along with the forthcoming Statement 105 on subsequent events. Review proposals expected in the infrastructure Exposure Draft in early 2026, and evaluate current developments on going concern, revenue and expense recognition, and the latest implementation guidance.
Roberta Reese – Senior Project Manager, Governmental Accounting Standards Board (GASB), Norwalk, CT
Credits: 1.0 AA

LAUNCH CHANNEL ONE

CHANNEL ONE

9:30 AM – 10:20 AM
Quality Management Standards: Preparing for SQMS No. 1 (Auditor)
Explore key components of SQMS No. 1, including its risk-based approach and documentation requirements so that you have the guidance needed for successful compliance at your CPA firm by the Dec. 15 deadline.
Jaclyn Veno, CPA, MPAcc – Learning & Development Specialist, Galasso Learning Solutions LLC, Charlott, NC
Credits: 1.0 AA

10:30 AM – 11:20 AM
An Inside Peek At PEEC – Update on AICPA Professional Ethics Executive Committee Initiatives (Both)
Hear about the activities of the AICPA Professional Ethics Executive Committee (PEEC) including recently adopted guidance, implementation resources, ongoing standard-setting projects, enforcement information, and more.
Jennifer Kappler – Senior Manager-Professional Ethics, AICPA, Durham, NC
Credits: 1.0 ET

11:30 AM – 12:20 PM
Governmental Auditing for Starters (Auditor)
Governmental auditors will encounter a range of nuanced issues in the field, from performing single audits to evaluating tax expenditure budgets. Prepare for the unexpected by reviewing the different types and phases of governmental audits and evaluating the expectations of governmental auditors for each. Plus, learn best practices for complying with legal and regulatory requirements, identifying evidence, conducting interviews, reporting results and more.
Daniel Beard, CPA – Senior Manager, Yeo & Yeo, Ann Arbor
Credits: 1.0 AA

2:10 PM – 3:00 PM
From Errors to Excellence: Correcting Common Peer Review Deficiencies (Auditor)
When it comes to peer review, there is always room for improvement. Examine the most common deficiencies, including poor documentation, unclear leadership responsibilities, failure to properly consult applicable compliance supplements and other key issues. Then, develop strategies for avoiding top concerns and improving overall audit quality and peer review results.
Peggy Jury, CPA, CGMA – Peer Review CPA on Staff, Michigan Association of CPAs, Troy
Duane M. Reyhl, CPA, CGMA – Audit and Accounting Partner, AHP, Midland
Credits: 1.0 AA

3:10 PM – 4:00 PM
Audit Documentation: The Stuff that Really Matters (Auditor)
Reinforce the essentials of AU-C 230 by focusing on sufficiency, clarity, and practical approaches to audit documentation in governmental audits, while addressing recent SAS requirements. Learn to distinguish critical documentation from excess detail, ensuring efficient workpapers that support GAAS, Yellow Book compliance, and peer review.
Joseph Verlin, CPA, CGFM – Principal in Charge of Audit Services, Gabridge & Company PLC, Grand Rapids
Credits: 1.0 AA

4:10 PM – 5:00 PM
An Inside Peek At PEEC – Update on AICPA Professional Ethics Executive Committee initiatives (Both) (Second Offering!)
Hear about the activities of the AICPA Professional Ethics Executive Committee (PEEC) including recently adopted guidance , implementation resources, ongoing standard-setting projects, enforcement information, and more.
Jennifer Kappler – Senior Manager-Professional Ethics, AICPA, Durham, NC
Credits: 1.0 ET

LAUNCH CHANNEL TWO

CHANNEL TWO

9:30 AM – 10:20 AM
Budget Development Research (Auditee)
States publish a variety of documents, from budgets to audit reports though the amount of information and frequency of publication varies by state. Explore how to use this information to understand overall development spending and ways it can be applied to discern the effectiveness of government agencies, departments and programs, even in states where there are no uniform reporting or disclosure requirements.
Rod Taylor – Senior Governmental Consultant, Maner Costerisan, P.C., Lansing
Credits: 1.0 AA

10:30 AM – 11:20 AM
Single Audit Primer (Auditor)
The 2024 OMB Compliance Supplement brought key updates that directly affect local government. These include a higher audit threshold for non-federal entities which changes how local governments determine audit requirements and how auditors assess major programs. This session will highlight the implications for both auditors and auditees, with a focus on practical steps, communication, and best practices to improve audit quality and ensure compliance.
Tyler Baker, CPA – Senior Manager, Maner Costerisan, P.C., Lansing
Credits: 1.0 AA

11:30 AM – 12:20 PM
A Cyber Defense Playbook for State & Local Governments (Both)
Cyber criminals are increasingly interested in government targets, with a recent FBI report finding that government facilities were the third most targeted sector of the nation’s critical infrastructure. Prepare to mitigate cyberthreats by identifying common attack vectors used by cybercriminals and ways to implement effective internal control programs.
Gregory H. Soule, CPA, CISA, CISSP, CFE – Partner, AHP, Bloomfield Hills
Credits: 1.0 AA

2:10 PM – 3:00 PM
GASB 103: The Evolving Financial Reporting Model (Both)
GASB Statement 103 introduces significant updates to the financial reporting model, reshaping how governments present financial information. We explore key amendments, including changes to management’s discussion and analysis, special and extraordinary item reporting, and proprietary fund financial statements. Learn how these changes impact financial transparency and reporting consistency.
Scott A. Reeser – Supervising Project Manager, Governmental Accounting Standards Board (GASB), Norwalk, CT
Credits: 1.0 AA

3:10 PM – 4:00 PM
SAS 145: Overview and Implementation (Auditor)
Issued by the AICPA in 2023, SAS No. 145 added new requirements and introduced alterations and clarifications to existing guidance for risk assessment. Review implementation best practices for SAS No. 145, as well as lessons learned from initial implementations to uncover new efficiencies.
Stephanie K. Atkinson, CPA – Manager, Plante Moran, Southfield
Credits: 1.0 AA

4:10 PM – 5:00 PM
Generative AI in Action as a Transformative Tool for Accountants (Both)
Unlock the potential of generative AI to revolutionize accounting. In this fast-paced, 50-minute session, discover how AI can automate repetitive tasks, deliver powerful insights, and enhance 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.
Byron Patrick, CPA, CITP – CEO, VERYIFIiO, Washington, D.C.
Twyla Verhelst, CPA – VP, Industry Relations & Community, Karbon, Calgary, Alberta, Canada
Credits: 1.0 AA

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