MONDAY, MAY 19, 2008

[AA0519-1] A&A/NFP IN GENERAL SESSION (8:00 - 9:30 am)
 
 
The A&A and NFP Sharegroups will participate in the General Session "Four Generations in the Workplace"
See [GEN-SESS] for description
 
 
 

[BV0519-1] BV IN GENERAL SESSION (8:00 - 9:30 am)
 
 
The BV Sharegroup will participate in the General Session "Four Generations in the Workplace"
See [GEN-SESS] for description
 
 
 

[GEN-SESS] FOUR GENERATIONS IN THE WORKPLACE (8:00 - 9:30 am)
 

CPE: 1.50 credit hours - Practice Management

 
Cam Marston, founder and president of Generational Insight, has spent years studying the collective histories and traits of the Matures, Boomers, Xers and Millenials to discover what makes each generation tick. This insight will help you bring out the best in your employees and colleagues, and have a profound impact on your success.

Learn how each generation developed its core values, how that manifests in the workplace today, and why they can all not only operate alongside each other, but do so with extraordinary success.
 
   

Cam Marston
Generational Insight

   
  Cam Martston has spent more than a decade studying workforce dynamics, with a keen focus on how generational biases play out from the stock room to the boardroom. One of a handful of experts dedicated to conquering the generational divide, Cam has shared his insight with hundreds of organizations eager to make sens of the changing business landscape.

Through relevant presentations that capture and maintain audience interest, Cam shares his personal experience, research findings and proven strategies for successfully navigating a multi-generational business world. His powerful message of generational context promotes understanding and motivates leaders to adapt their management styles to meet the needs of the rising generations in the workfoce -- while staying true to their own values.

Since 1996, when he began revealing the effects of generational bias in the workforce, Cam has created a strong following as clients repeatedly bring him back to reach further and deeper within their organizations. His message of understanding and respect resonates at all levels.

His book, Motivating the "What's in it for me?" Workforce: Managing Across the Generational Divide, demonstrates the individual characteristics and motivating factors each generation brings to the workforce, accompanied by management tactics applicable to any business setting.

Cam gives his audience a series of lenses through which they can see the business world from each generation's perspective. Along with this understanding he delivers tactical guidelines that help individuals and organizations improve the performance of all generations in the workforce today.
 
 
 

[HR0519-1] HR-FA IN GENERAL SESSION (8:00 - 9:30 am)
 
 
The HR-FA Sharegroup will participate in the General Session "Four Generations in the Workplace"
See [GEN-SESS] for description
 
 
 

[IT0519-1] IT SURVEY DISCUSSION (8:00 - 10:00 am)
 

CPE: 2.00 credit hours - Specialized Knowledge and Application

 
NOTE: TECHNICAL SESSION!
THIS SESSION WILL CONTINUE FROM 10:15 A.M. TO NOON.
A lively, open discussion of hardware, software and general technology methodologies employed by AGN member firms, based upon the results of the 2008 AGN Technology Survey. This session has traditionally opened the Technology Sharegroup’s conference for 13 years. It allows attendees the opportunity to learn from other technologists who are experiencing the same issues on a day to day basis. It also gives everyone an opportunity to share their knowledge with their peers.

This session sets the tone for the rest of the conference. It is consistently highly rated as attendees are able to gather valuable information and ideas to bring back to their firms.
 
   

Les Nettleton
Director of Information Technology
Bourgeois Bennett, L.L.C.

   
  Les has 25 years of Information Technology experience with 21 of those years dedicated to CPA firms. He has been with the New Orleans office of Bourgeois Bennett for 18 years. Les manages a 3-person team of specialists who support the technological infrastructure of Bourgeois, and also provide managerial based technology services to the Firm's clients. He specializes in technology systems reviews, needs analysis, database management and information technology training.

Les attended Tulane University. An accomplished public speaker and instructor, he regularly addresses academic, community and professional groups and organizations on a variety of technology topics and provides technology training to the firm's staff. He is a member of the Information Technology Section of the AICPA and the Louisiana Technology Council.
 
 
 

[MKT0519-1] MARKETING IN GENERAL SESSION (8:00 - 9:30 am)
 
 
The Marketing Sharegroup will participate in the General Session "Four Generations in the Workplace"
See [GEN-SESS] for description
 
 
 

[TX0519-1] TAX & SALT IN GENERAL SESSION (8:00 - 9:30 am)
 
 
The Tax & SaLT Sharegroups will participate in the General Session "Four Generations in the Workplace"
See [GEN-SESS] for description
 
 
 

[BV0519_2] BV IN GENERAL SESSION (CONCLUDES) (10:00 - 11:00 am)
 
 
The BV Sharegroup will participate in the General Session "Four Generations in the Workplace"
See [GEN-SESS] for description
 
 
 

[GEN-SESS2] FOUR GENERATIONS (CONCLUDES) (10:00 - 11:00 am)
 

CPE: 1.00 credit hours - Practice Management

 
See [GEN-SESS] for description
 
 
 

[HR0519-2] HR-FA IN GENERAL SESSION (CONCLUDES) (10:00 - 11:00 am)
 
 
The HR-FA Sharegroup will participate in the General Session "Four Generations in the Workplace"
See [GEN-SESS] for description
 
 
 

[MKT0519-2] MARKETING IN GENERAL SESSION (CONCLUDES) (10:00 - 11:00 am)
 
 
The Marketing Sharegroup will participate in the General Session "Four Generations in the Workplace"
See [GEN-SESS] for description
 
 
 

[TX0519-2] TAX & SALT IN GENERAL SESSION (CONCLUDES) (10:00 - 11:00 am)
 
 
The Tax & SaLT Sharegroups will participate in the General Session "Four Generations in the Workplace"
See [GEN-SESS] for description
 
 
 

[AA0519-2] AUDIT PLANNING IN A RISK-BASED ENVIRONMENT (10:15 am - 12:00 pm)
 

CPE: 2.00 credit hours - Auditing

 
This session will address the essentials of planning an audit engagement and applying the risk assessment standards (SAS 104-111), including understanding the entity and its environment (including internal controls), identifying significant risks of material misstatement at the financial statement and assertion levels, assessing risk, and designing procedures that are responsive to risk at the assertion level. The session will emphasize small-to-medium sized entities.
 
   

J. Michael Inzina, CPA, CGFM
ALTEC Audit Litigation, Training and Efficiency Consulting, Inc.

   
  J. Michael Inzina, CPA, CGFM is founder and president of Audit Litigation Training and Efficiency Consulting, Inc. (ALTEC), a consulting company serving public accounting firms and other accounting and auditing organizations on matters of audit efficiency, continuing education, litigation and ethics.

Mike is a native of Monroe, Louisiana. He has over thirty years in public practice experience, concentrated in governments and nonprofit organizations. Mike holds a BBA in accounting from the University of Louisiana (Monroe), where he graduated summa cum laude in May 1976. He is a member of the American Institute of CPAs, the Society of Louisiana CPAs, the Association of Government Accountants and the GFOA, and earned the CEA in governmental in 1990. He was awarded the Certified Government Financial Manager (CGFM) designation in 1996.

At the state level, Mike is a past chapter president and member of the Society of Louisiana CPAs Board of Directors and served two terms as chairman of the Governmental Positive Enforcement Program of the Louisiana State Board of CPAs. He has served on numerous committees of the Society of Louisiana CPAs, and presently is a member of its Ethics and Litigation Support committees.

Nationally, Mike has twice served as a member of the AICPA Professional Ethics Executive Committee (1986-1989, and 2000-2003), and served as a member of the AICPA Auditing Standards Board from 1997 to 2000. From 1986 to 1993, he served as a member of AICPA Independence and Behavioral Standards Subcommittee, and was Subgroup Chairman of the Governmental Technical Standards Committee. During this time he conducted numerous investigations of complaints filed by federal, state and local agencies alleging substandard performance of audits of governmental and nonprofit entities, and represented the Professional Ethics Division at hearings of the Joint Regional Trial Board. Mike is a member of the GASB Service Efforts and Accomplishments Task Force.

He contributed to the GASB Statement 34 Implementation Guide, AICPA Statement of Position 98-3, the industry audit and accounting guide Audits of State and Local Governmental Units, the AICPA Practice Aid to SAS 99 (fraud) and assisted in revisions to the Louisiana Governmental Audit Guide and in drafting state legislation affecting governmental accounting and auditing requirements. He has served as technical consultant and instructor for the Louisiana Division of Administration (Office of Community Development), and as consultant to the Louisiana Department of Education. Mike frequently appears as moderator and panelist on the Accountants CPE Network.

In over twenty years as an author and discussion leader, Mike has been named twelve times as an Outstanding Discussion Leader by the American Institute of CPAs and the Louisiana, South Carolina and West Virginia state societies. He received a Special Recognition Award from the Society of Louisiana CPAs Board of Directors for his contributions to continuing education in 1994, and was awarded the 2001 National Education and Training Award from the Association of Government Accountants.

Mike resides in Monroe, Louisiana. He and his wife Kathy have three children and 2 grandchildren.
 
 
 

[IT0519-2] IT SURVEY DISCUSSION (CONTINUES) (10:15 am - 12:00 pm)
 

CPE: 2.00 credit hours - Specialized Knowledge and Application

 
NOTE: TECHNICAL SESSION!
THIS SESSION IS CONTINUED FROM THE 8:00 A.M. SESSION.
A lively, open discussion of hardware, software and general technology methodologies employed by AGN member firms, based upon the results of the 2008 AGN Technology Survey. This session has traditionally opened the Technology Sharegroup’s conference for 13 years. It allows attendees the opportunity to learn from other technologists who are experiencing the same issues on a day to day basis. It also gives everyone an opportunity to share their knowledge with their peers.

This session sets the tone for the rest of the conference. It is consistently highly rated as attendees are able to gather valuable information and ideas to bring back to their firms.
 
 
 

[BOD0519-1] BOARD OF DIRECTORS MEETING (11:00 am - 12:00 pm)
 
 
Board Member (or designee) only.
 
 
 

[HR0519-2A] ROUNDTABLE ON GENERAL SESSION PRESENTATION (11:00 am - 12:00 pm)
 

CPE: 1.00 credit hours - Personnel/HR

 
Join the roundtable reaction to/discussion on the General Session presentation and what firms are experiencing with 4 Generations in the Workplace.
 
 
 

[MKT0519-2A] MARKETING MEMBER SHARING SESSION (11:00 am - 12:00 pm)
 

CPE: 1.00 credit hours - Marketing

 
In this session Marketing Sharegroup members will have a chance to introduce themselves and talk about their role in their firm and share information with each other including their biggest challenge(s).
 
 
 

[TX0519-2A] TAX & SALT MEMBER SHARING SESSION (11:00 am - 12:00 pm)
 

CPE: 1.00 credit hours - Practice Management

 
Topics: Section 6694 and IRS issues.
Participants to bring information to be shared with the group, i.e. internal policies or external promotions that work well in your firm. Discussion will be led by Ted Stacey of Bourgeois Bennett and Roger Wilkins of Clothier & Head.

AN ADDITIONAL MEMBER SHARING SESSION WILL BE HELD ON TUESDAY AT 3:15 P.M., when the first item of discussion will be housekeeping issues (when/where the next Tax/SaLT Conference will be; recruiting CTLs).
 
 
 

[AA0519-3] 2008 TECHNOLOGY TRENDS AND DATA EXTRACTION TOOLS (1:15 - 3:00 pm)
 

CPE: 2.00 credit hours - Audit & Accounting

 
The pace of emerging technology continues to accelerate. Daily, we are bombarded with new applications, productivity tools, hardware, wireless technologies and more. How can anyone keep up with the latest technology without making it a full-time job? And more important than keeping up, how is one to know what technology is beneficial and what is little more than marketing hype?

As you review your technology budget for the upcoming year…
• What are the “must have” latest & greatest technologies?
• Which technologies deliver the most ROI?
• What technologies are poised to take off and which should you avoid?

Specifically, we will cover various technology topics including Windows Vista, Office 2007, new versions of web browsers, hardware and appliances, productivity suites, wireless technologies and other tools, devices and innovations. You will learn what technologies can truly help your business so that IT dollars are spent in the most strategic manner.

In addition, this session will survey the latest data extraction tools and discuss best practices and optimal use of current products that can help parse data from a variety of different data sources and step through how this data can be integrated into trial balance software, spreadsheets and work paper programs • easily and efficiently!
 
   

David M. Cieslak, CPA, CITP, GSEC
Principal
Arxis Technology, Inc.

   
  David Cieslak is a Principal with Arxis Technology, Inc., a computer consulting firm with offices in Southern California, Chicago and Phoenix. He specializes in micro-computer accounting systems, information security, the Windows operating environment, eCommerce, handheld computing, systems development and project management.

He is currently an instructor for K2 Enterprises and frequent speaker for the California Society of Certified Public Accountants (CalCPA), the American Institute of Certified Public Accountants (AICPA) and other state accounting societies. He speaks on computerized accounting topics, information security, handheld computing, electronic commerce, Linux and the Windows operating environment. He has taught micro-computer classes for California State University at Northridge and written articles for The Quantum PC Report for CPAs, CSCPA Outlook, California CPA, and the AICPA InfoTech Update. He is currently on the editorial board of the CPA Technology Advisor and the California CPA. He is a Sage ACCPAC ERP and Sage ACCPAC Plus Certified Consultant, a Windows Certified Professional and holds the GIAC Security Essentials Certification (GSEC).

Mr. Cieslak currently chairs the AICPA IT Executive Committee and the Sage ACCPAC Business Partner Advisory Council. He is the past president of the California CPA Education Foundation and is an active participant with the Council, CalCPA State Technology Committee and Westside Micro-computer Users Discussion Group. He is past chairman of the CalCPA State Technology Committee, former member of the AICPA Information Technology Practices Sub-Committee and previously served on the Information Technology Alliance board of directors. He is a member of various other AICPA and CalCPA planning committees for courses, conferences and computer shows.

AWARDS:
• Accounting Today Top 100 Most Influential People in Accounting - 2001, 2002, 2005 - 2007
• Accounting Today Technology Pacesetter - 1998, 2000-07
• Accounting Technology Killer VAR - 2001
• San Fernando Valley Business Journal Top 25 CPAs in greater San Fernando Valley - 2002
• ACCPAC International 1997 U.S. Qualified Installer of the year
• Sage President's Circle - 2005

CERTIFICATIONS
• Certified Public Accountant
• Certified Information Technology Professional
• GIAC Security Essentials Certified
• Microsoft Certified Professional
• Certified Consultant - Sage ACCPAC ERP & Sage ACCPAC Plus

EDUCATION
1982 - University of California, Los Angeles, Bachelor of Arts in Economics
 
 
 

[BOD0519-2] BECKMAN STORY TELLING INITIATIVE (1:15 - 3:00 pm)
 

CPE: 2.00 credit hours - Practice Management

 
Board Member (or designee) only.
 
 
 

[BV0519-3] FAIR VALUE VS. FAIR MARKET VALUE (1:15 - 3:00 pm)
 

CPE: 2.00 credit hours - Specialized Knowledge and Application

 
FAIR VALUE vs. FAIR MARKET VALUE
How did we get here and what does it mean
This presentation covers the history of the split between fair market value and fair value.

It continues to examine the various fair value rulings, statements and standards that have come out of FASB and the International Accounting Standards Board.
Finally, it attempts to decipher how appraisers and accountants can profitably learn about and practice using fair value.
 
   

Gregory A. Gilbert, FASA, CFA, CBA
President
Corporate Valuations, Inc.

   
  Occupation: President, Corporate Valuations

Areas of Specialization: Valuation of business interests including closely held corporations, publicly traded corporations, partnerships and sole proprietorships; intangibles; and damages to business interests.

Expert Witness: • Idaho • Maine • Oregon • Texas • Washington [Federal, State, Tax, Property Tax and Bankruptcy Courts].
Directory of Experts, The Best Lawyers in America, 1990-1993
Tax Court Cases: Beaver Bolt, Inc. v. Commissioner, T.C. Memo 1995-549
Estate of Joseph W. Giselman, deceased, Harry W. Giselman, personal representative, v Commissioner, T.C. Memo 1988-391

Education: Bachelor of Arts in Economics, 1964, Yale University; Master of Science in Business, 1966, M.I.T.

Professional Designations: CFA - Chartered Financial Analyst
FASA - Fellow, American Society of Appraisers
ASA - Accredited Senior Appraiser
CBA - Certified Business Appraiser

Instruction: At various times has headed development/teaching/grading of Courses, Seminars and Exams for American Society of Appraisers. Have regularly taught courses BV-201, BV-202, BV-203 and BV-204. Taught courses and seminars on Business Valuation through colleges, universities, appraisal, legal, accounting and other professional groups, in the USA and abroad.

Experience: 1983-Present: President, Corporate Valuations; 1991-2003: Principal, VALPOINT, Inc.; 1978-1983: Vice President and Associate Director of Research, Willamette Management Assoc.; 1976-1977: Furman, Selz, Mager, Dietz and Birney, NYSE, providing research to institutions; 1966-1976: Monness, Williams & Sidel, a NYSE member firm providing research to institutions.

Member: American Society of Appraisers - Business Valuation; Association of Investment Management and Research; The Institute of Chartered Financial Analysts; Portland Society of Financial Analysts; Financial Analysts Federation; ESOP Association; Institute of Business Appraisers.

Published:
• "Price/Sales Ratios", Business Valuation News (6/86)
• "Leveraged ESOP Valuation", Business Valuation News (9/85)
• "Business Appraisal - Who, Why & When", Daily Journal of Commerce (4/84)
• "Discount Rates and Capitalization Rates--Where Are We?", Business Valuation Review, (9/90)
• "Valuing The Business", Advising Oregon Businesses, 1991, 1995 and 2000, OR State Bar Continuing Legal Ed
• "Discounted Future Benefit Method--An Income Approach", Handbook of Business Valuation, Wiley 1992
 
   

Cary M. Carruthers , ASA
Vice President
Corporate Valuations, Inc.

   
  Occupation: Vice President, Corporate Valuations, Inc.

Areas of Specialization: Valuation of business interests including closely held corporations, publicly traded corporations, partnerships and sole proprietorships; intangibles; and damages to business interests.

Education: Bachelor of Science, Business Administration, 1988, University of Oregon; Masters of Business Administration, 1998, Portland State University; BV 201 - 204, American Society of Appraisers

Professional Designation: ASA - Accredited Senior Appraiser, American Society of Appraisers

Experience:
• 1999-Present: Vice President, Corporate Valuations
• 1997-1998: Editor, Research Analyst, Business Valuation Resources

Member: American Society of Appraisers - Business Valuation
 
   

Blake J. Runckel
Analyst
Corporate Valuations, Inc.

   
  Occupation: Analyst, Corporate Valuations

Areas of Specialization: Valuation of business interests including closely held corporations, publicly traded corporations, partnerships and sole proprietorships; and intangibles.

Education:
• Bachelor of Science in Political Science, 2000, University of Oregon
• Working toward Masters of Business Administration, Portland State University
• Successfully passed courses BV-201, BV-202, BV-203 and BV-204 from the American Society of Appraisers

Experience: 2000-Present: Analyst, Corporate Valuations

Member: American Society of Appraisers - Business Valuation
 
 
 

[HR0519-3] RECRUITING MILLENIALS THROUGH TECHNOLOGY (1:15 - 3:00 pm)
 

CPE: 2.00 credit hours - Personnel/HR

 
The Millennial Generation is entering the workforce in record numbers with an array of career opportunities to choose from. So how do we attract their attention? The answer could be as simple as spending more time at your computer. Millennials are the most tech-savvy generation yet - they are experts at researching, downloading, and pinpointing data at the click of a button. Technology has become their primary source for obtaining information, especially when it comes to choosing a career. In this session, we will touch on the various ways employers can use technology to reach and recruit the incoming workforce. Topics will include:

• How to incorporate recruitment strategies through university technology
• Online job sites, social networking sites and company websites

You will leave this seminar having learned a number of new ways to recruit the Millennials through their preferred information source.
 
   

Erin Richey
Firm Recruiter
Pender Newkirk & Company

   
  Erin Richey became the first to serve as Firm Recruiter for Pender Newkirk & Company, LLP in Tampa, Florida in January of 2007. As such, she is responsible for the implementation and management of all firm-related recruitment and retention initiatives.

Previous to Pender Newkirk, Erin was the Director of Campus Recruitment for Northwestern Mutual Financial Network, where she recruited and managed a group of 15 sales interns within one of the top 10 internship programs in the nation.

Erin was raised in Tampa and is a graduate of The Florida State University with a B.S. in Communication. She plays an active role in the local community by serving as a Co-Chair with the Emerge Tampa Bay Program and volunteer leader for South Tampa Young Life. Outside of work, Erin enjoys being outdoors and spending time with family and friends.
 
 
 

[IT0519-3] SECURITY - IN-HOUSE AND EXTERNAL (1:15 - 3:00 pm)
 

CPE: 2.00 credit hours - Specialized Knowledge and Application

 
NOTE: TECHNICAL SESSION!
THIS SESSION WILL CONTINUE FROM 3:15 - 5 P.M.
• Spyware • Proactive or Reactive
• Encryption • Hard Drives, Flash Drives
• Password Policies • What is a good policy? Does length of password matter? Can changing passwords too often be problematic?
• Remote Connection methods for home and field users.
• Backup Tape Security
• Physical Security in the field
• Biometrics
• Staff termination policies
 
 
 

[MKT0519-3] STRATEGIC PLANNING . . . (1:15 - 3:00 pm)
 

CPE: 2.00 credit hours - Marketing

 
STRATEGIC PLANNING: BRAND DESIGN FOR BUSINESS ADVANTAGE
Marketers of professional services face significant challenges to developing clear brands. The clutter of messages about "trusted advisors," the barrage of pedigree clients, the proliferation of specialty service lines, and the abundance of offices everywhere has resulted in a vast sea of sameness.

Leading organizations in other industries - among them Starbucks, Target, Whole Foods, and Apple - are using the principles of brand design as a strategic driver, and an effective platform for market differentiation. This session will provide insights into how brand design is being and can be used in the context of professional services to create high-performance businesses.

Attend this session and you will learn:
• The steps to building a high-performance strategic plan
• How brand design correlates to business performance
• How to measure the performance of your brand and compare it to your competitors
• How to integrate brand design into your strategic planning and to organize brand design programs within your organization
• How to use brand design to shape the client perceptions that lead to purchase behavior
 
   

David Miller
Partner, Director of Brand Strategy
Stoke Strategy, Inc.

   
  David Miller has a diverse background in strategic marketing and concept development. As a founder of Stoke, a Seattle-based brand design firm, he works with leading healthcare, financial service, technology and consumer product clients. Through research and strategic planning, David guides clients to the organizational change and market positioning that creates winning brands.

David has worked with Starbucks, GE Healthcare, McDonalds, Colliers International, Callison, Swedish Medicine, Fred Hutchison Cancer Research Center, AAA, Safeco, The Bill and Melinda Gates Foundation, the University of Washington, Children's Hospital and The Seattle Mariners.

David's work was recognized by Advertising Age magazine with the "Newspaper Marketer of the Year" award. In 2001 he was named as one of Graphic Design USA's "50 People to Watch." The Puget Sound Business Journal recently recognized him as one of Washington's "40-under-40," among the top young business leaders in the Northwest. A noted public speaker and guest lecturer, his writing has been published in Brandweek, HOW Magazine, Communication Arts and Marketing.

His previous firm was recognized by the Puget Sound Business Journal as one Washington's 100 fastest-growing private companies.

David began his career as a copywriter for Brandt Advertising before moving to broadcast media at Surrey Broadcasting. David's interest in consumer marketing and media led him to Radio Hauraki in Auckland, New Zealand where he worked as a marketing consultant with the PRISM Group while also playing rugby for Otahuhu Rugby Club.

An avid surfer and recovering ski bum, he and his wife Heather are also busy with three young children. David served as President of Marketing Communication Executives International (MCEI), is on the board of The Fred Hutchison Cancer Research Center-Business Alliance, and served as board chair to the American Marketing Association in Seattle.
 
 
 

[NFP0519-3] OVERVIEW OF THE NEW IRS FORM 990 (1:15 - 3:00 pm)
 

CPE: 2.00 credit hours - Auditing

 
This session will include a brief overview of the core Form 990 which will be followed by an open forum where questions and concerns about the new form will be addressed.
 
   

Anita L. Pelletier, JD, MPA
Associate
Nixon Peabody, LLP

   
  Anita Pelletier concentrates on matters related to tax-exempt and nonprofit organizations, their corporate governance, fundraising, state regulation, and taxation. Her practice includes representation of private colleges and universities, hospitals and health care systems, social clubs, trade associations, private foundations, and religious organizations.

She has worked on issues such as tax exemption and private foundation status, and unrelated business income tax (UBIT). She has advised clients on corporate governance, from the creation of the corporate entity to its dissolution.

In addition, Ms. Pelletier has lectured on nonprofit and tax-exempt issues before organizations, including the National Association of College and University Business Officers and the Erie County Bar Association. She has also given presentations at continuing legal education seminars.

Ms. Pelletier is involved with the Greater Rochester Association of Women Attorneys, serving as co-chair of the Program Committee for the past two years, and currently as a board member and chair of the Media Committee. She is a member of the American, New York State and Monroe County Bar Associations.

Ms. Pelletier has received numerous awards for her commitment to pro bono service. In 2003, she received the Legal Aid Society of New York City Pro Bono Award. She is a two-time recipient of Nixon Peabody's Rodman Peabody Pro Bono Award, winning in 2005 and 2006.

Ms. Pelletier received her J.D. degree, summa cum laude, from Syracuse University College of Law, her M.P.A. degree from Maxwell School of Public Administration and her B.A. degree in economics from St. John Fisher College.
 
 
 

[TX0519-3] FLOW-THROUGH ENTITY PLANNING TECHNIQUES (1:15 - 3:00 pm)
 

CPE: 2.00 credit hours - Taxes

 
Chuck Levun will present, in a transactional setting, numerous planning techniques involving the use of LLCs, partnerships and S Corporations, as well as an analysis of various foot-faults that we should all avoid.
 
   

Charles R. Levun, JD, CPA
Partner
Levun, Goodman & Cohen, LLP

   
  Charles R. Levun, JD, CPA, is a partner in the Chicago-area law firm of Levun, Goodman & Cohen, LLP, Adjunct Professor of Law at the Illinois Institute of Technology Chicago-Kent Graduate Tax Program, consultant to the CCH Partnership Tax Planning and Practice Guide, for which he is the author of the monthly "Parner's Perspective" column, and Editor-in-Cheif of the CCH Journal of Passthrough Entities.

Mr. Levun received a JD from the University of Chicago Law School and received a BS in accounting from the University of Illinois. He is a past chair of the Partnerships and LLCs Committee of the American Bar Association's Section of Taxation, the Chicago Bar Association's Federal Taxation Committee and the Federal Taxation Section Council of the Illinois State Bar Association. Mr. Levun is a Fellow of the American College of Tax Counsel. Mr. Levun has also been the co-sponsor and chair of the faculty of the annual Partnership, LLC & S Corporation Tax Planning Forums since their inception in 1987 and the annual "Back to Basics" Partnership, LLC & S Corporation Seminars since their inception in 1996.
 
 
 

[AA0519-4] FRAUD UPDATE PANEL DISCUSSION . . . (3:15 - 5:00 pm)
 

CPE: 2.00 credit hours - Accounting

 
FRAUD UPDATE PANEL DISCUSSION
HOW YOUR CLIEN'TS BOOKKEEPER CAN TRAVEL TO EUROPE TO SEE ROCK CONCERTS EVERY MONTH -- OR --
WHAT AUDITORS NEED TO KNOW ABOUT FRAUD

Among the topics that will be discussed in this session:
• A&A fraud updates
• Fraud warning signs for auditors to be aware of
• Specific fraud issues in industries such as Construction, Hospitality, Professional Services Industry (focusing on the legal) and Auto Dealers
• Interviewing techniques for auditors
• Q & A
 
   

Richard B. Head, CPA CFE MS-Tax CVA
Shareholder
Clothier & Head P.S.

   
  Rick Head is a Shareholder and Director of Litigation Support Services. As half of the Clothier & Head partnership, Rick’s goal is to create the best environment for employees to learn and grow, and to achieve the firm goals of the best people, best clients and best practices. On a daily basis, Rick works closely with attorneys and companies in many in-depth legal situations. As he has a strong background in all aspects of accounting, he works with clients in all matters pertaining to taxation, auditing and accounting. He also develops business plans, projections and budgets.

Practice Emphasis
Litigation Support Services, Expert Witness Services, Fraud & Forensic Services, Business Valuation Services, Strategic Business Planning, and Mergers & Acquisitions.

Activities
• American Institute of Certified Public Accountants, Member
• Washington Society of Certified Public Accountants, Member
• Association of Certified Fraud Examiners, Member
• National Association of Certified Valuation Analysts, Member
• Facing the Future, Treasurer and Board Member
• Employees Health Purchasing Coop, Treasurer and Board Member
• Washington Athletic Club, Member

Education
Seattle University, BA in Business Administration
Golden Gate University, Masters in Taxation
 
   

Kristine Tryon, CPA
Principal
Clothier & Head P.S.