2016 CPE Day Participant Materials
Dr. Allan Saxe, Associate Professor, Department of Political Science, University of Texas at Arlington
|
“What’s Goin’ On?” – The Presidential Election: At
the end of the session, the participants will be able to:
·
Examine the dynamics of
presidential elections
·
Investigate the process
of choosing presidential
candidates
·
Illustrate the linkage
between private or individual values and public policy expressed during
presidential campaigns
·
Construct critical
evaluations of various political systems, ideologies, and policy
processes evidenced by national politics
·
Analyze and interpret
political events and governmental processes during presidential
campaigns
|
8:40-9:30 |
||
Shamoil Shipchandler and Marshall Gandy, Securities and Exchange Commission
|
“SEC Update” At
the end of the session, the participants will be able to:
·
Describe the
organizational structure of the SEC
·
Identify the types of
cases investigated by the SEC
·
List the investigative
tools used by the SEC in its enforcement efforts
·
Summarize the SEC
examination process |
9:40-10:30 |
||
Joe Serrano, Federal Bureau of Investigation |
“Cyber Crime”
·
Identify the most common cyber-threats that could potentially impact
business operations
·
Choose
the types of data that need to be protected in a business network
·
Evaluation the investment necessary to protect a business network |
10:40-11:30 |
||
Dr. Julienne A. Greer, Assistant Professor of Theater Arts: Social Robotics and Performance, University of Texas At Arlington
|
“Theater Arts and Social Robotics: An Interdisciplinary Collaboration for Companion Robots” Course objectives: Present in an entertaining and informative manner the collaboration that is happening now at UTA between the Theatre Arts dept., UTARI (engineering), and School of Social Work (health, social, and human condition issues) regarding social robotics and its introduction onto the U.S. consumer landscape. Specifically examine some of the social robots that are owned by the Theatre Dept. and that will be released to the general public in the coming year. Examine the future uses of social and companion robots in healthcare, business, education, entertainment, and in our homes.
|
12:00-12:50 |
Bluebonnet Ballroom |
|
Richard Mark, Associate Professor, Department of Accounting, University of Texas at Arlington |
“Accounting Ethics”
To educate Texas Certified
Public Accountants in ethical standards and issues associated with
the practice of accounting within the State of Texas. As part
of the education process, this course will:
To help Texas CPAs to develop
more than a technical understanding of the various applicable Rules
of Professional Conduct when involved in the performance of
professional accounting services/work. Within this context,
this Course will review and encourage open discussion of the
Rules of Professional Conduct and their implications for persons in
a variety of practices, including: |
Breakout Session I 1:00-4:50 |
Rio Grande Ballroom A |
|
Lee Evelyn Dyson, Stakeholder Liaison, Internal Revenue Service; Dana Bracy, Criminal Investigation, Internal Revenue Service
|
“Tax Return Identity Theft – What You Need to Know” At
the end of the session, the participants will be able to: •
Identify the various types of Tax Return Identity Theft •
Recognize the current schemes used to perpetrate Tax Return Identity
Theft •
Summarize the Government’s efforts to stop Tax Return Identity Theft •
Discuss the various measures taken by the Government to prevent Tax
Return Identity Theft |
Afternoon 1:00-1:50 |
|
|
Doug Puckett, Deputy National Tax Leader, Deloitte"
|
“Private Equity 101” •
Summarize the genesis of Private Equity Funds •
Explain the entity structures used for Private Equity
Funds •
Assess the operations of Private Equity Funds
At the end of the
session, the participants will be able to: •
Summarize the genesis of Private Equity Funds •
Explain the entity structures used for Private Equity
Funds •
Assess the operations of Private Equity Funds |
Breakout Session II
2:00-2:50
|
||
David DeGrand , SourceHOV/Tax
|
“PATH Act of 2015 – With A Focus on Depreciation”
• Summarize the status of tax extenders after the PATH Act
• Evaluate the changes made to Improvement Property for tax purposes
by the PATH Act
• Analyze the impact of the PATH Act upon
§179 Property and Bonus Depreciation |
Breakout Session II Afternoon
3:00-3:50
|
||
Stephen Hanebutt, CPA, President, Sales Tax Specialists of Texas
|
“Sales Tax Exemptions You (Possibly) Aren’t Aware
Of” At
the end of the session, the participants will be able to:
·
Describe,
Illustrate and Identify various sales tax exemptions in Texas:
·
Resale
Exemption
·
Manufacturing Exemption
·
Residential
Exemption
·
Home
Builders Exemption
·
New
Construction Exemption |
Breakout Session II Afternoon |
Materials | |
Ben Woodward, Vice President, Institutional Wealth, Bank of Texas
|
“Retirement Plans – What are your options?” •
Evaluate the best retirement plan for your situation •
Define the different types of retirement plans •
Analyze the functions to consider in establishing and operating a
retirement plan |
Afternoon 1:00-1:50
|
||
Kaci Howell. Director of Business Valuation Services, Weaver |
“Business Valuations: What Should I Know?”
·
Determine
when valuations are needed
·
Select a
valuation professional
·
Evaluate
the scope of the project
·
Describe
the general valuation process
|
Breakout Session III Afternoon 2:00-2:50
|
||
Stephanie Buduhan, PSK LLP |
“Navigating the New Overtime Rules”
Discuss
the history of the Fair Labor Standards Act.
Identify
who is covered under the FLSA.
Define the terms
Exempt and Nonexempt and explain how to classify workers as Exempt
or Nonexempt. |
Breakout Session III Afternoon
3:00-3:50
|
||
Charles D. Miller, Attorney and Principal, Charles D. Miller, P.C.,
Business Law Senior
Lecturer, University of Texas at Arlington
|
“Legal Issues: Independent Contractor vs. Employee Classifications, Micro-aggressions and Employment Law Update” |
Afternoon 4:00-4:50
|
Concho | |
Debra Bennett, Partner, Ernst & Young |
“Restructuring Distressed Debt”
·
Become
familiar with the key U.S. federal tax concepts and issues in dealing
with restructuring distressed debt
·
Identify
the key income tax consequences in debt restructuring when the taxpayer
is solvent, insolvent or in bankruptcy
·
Understand
the pressures and additional burdens placed on the tax departments of
companies dealing with distressed debt restructurings |
Afternoon 1:00-1:50 |
||
Matt White, FAAS Senior Manager, Ernst & Young; Terrence Lomeka, FAAS Manager, Ernst & Young |
“Revenue Recognition Standard: Navigating the New Landscape”
•
Summarize the principal changes to revenue recognition under the new
GAAP standards •
Identify the five steps to revenue recognition •
Evaluate disclosure standards under the new revenue recognition
standards •
Summarize the effective date and transition rules for the new standard •
Examine the subsequent changes to the new revenue recognition standard
|
Afternoon 2:00-2:50 |
||
Jason Larkin, FAAS Senior Manager, Ernst & Young; Jane Rizzuto, FAAS Senior, Ernst & Young |
“Accounting for Leases: Right of Use Model” At the end of the session, the participants will be able to: • Summarize the principal changes to accounting for leases under the new GAAP standard • Identify the scope and exceptions to the new standard • Restate the key concepts used in the new standard • Examine lessee accounting under the new standard • Examine lessor accounting under the new standard • Summarize the effective date and transition rules for the new standard |
Breakout Session IV Afternoon 3:00-3:50 |
Guadalupe | |
Kerry Fitzgerald, Director, BKD, LLP; Ryan Singleton, Managing Director, BKD, LLP |
“Presentation of Financial Statements – Going Concern?” At the end of the session, the participants will be able to: • Discuss the impact of ASU 2014-15 on the evaluation of a company’s ability to continue as a going concern • Review the impact of management’s assessment of a company’s ability to continue as a going concern • Assess management’s mitigation plan in determining the company’s ability to continue as a going concern • Summarize the necessary financial statement disclosures if substantial doubt exists of the company’s ability to continue as a going concern • Evaluate the effect of change in circumstances on management’s determination of the company’s ability to continue as a going concern |
Breakout Session IV Afternoon 4:00-4:50 |
Guadalupe |