governmental accounting and auditing courses

Puerto Rico Society of Certified Public Accountants
CPE Division
GOVERNMENTAL ACCOUNTING
AND AUDITING COURSES
ASPECTOS SIGNIFICATIVOS DEL REGLAMENTO PARA LA ADMINISTRACIÓN MUNICIPAL Y ACTUALIZACIÓN DE ENMIENDAS A LA LEY
NÚM. 81 (1011-521)
Normas y guías uniformes establecidas por la Oficina del Comisionado de Asuntos Municipales (OCAM) para los procesos administrativos de los gobiernos municipales. Medidas de control relacionadas con los procesos de
compras, subastas, desembolsos,
contratos, obras de construcción, presupuesto y manejo de la propiedad, entre otros.
Hallazgos frecuentes y casos reales. Impacto y alcance de algunas enmiendas aprobadas
recientemente a la Ley Núm. 81 del 30 de agosto de 1991, Ley de Municipios Autónomos, sobre los procesos municipales.
Nota: Reglamento para la Administración Municipal, son de aplicabilidad a todos los
municipios en la administración de sus fondos, incluyendo las asignaciones federales.
Horas-crédito: 4 (Contabilidad y Auditoría)
Nivel: Básico
Pre-requisite: Ninguno
Who should attend: Personal de Finanzas de los Municipios de Puerto Rico y Auditores
Externos.
Fecha: July 8, 2011
Registro: 8:15am - 9:00am
Seminario: 9:00am - 1:00pm
Instructores: CPA Daniel E. Redón Santiago, CGAP, Director, Oficina de Auditoría
Interna, Municipio de Carolina
CPA Luis R. Caraballo Ramírez, Gerente, FPV Galíndez, CPA, PSC
GAA UPDATE:
> YELLOW BOOK , SINGLE AUDIT AND RECENT RELATED ISSUES (1112-001)
Overview of recent developments in Single Audit and Changes in Yellow Book. A-133
reporting.
CPE Credits: 8 (Accounting and Auditing)
Level: Intermediate
Who should attend: This course is recommended for professionals in the State & Local
Government, Higher
Education and Not-for-profit Healthcare practices who perform audits under A-133 regulations.
Date: August 5, 2011
Registration: 8:15am - 8:45am
Seminar: 8:45am - 5:15pm
Instructors: Edwin E. Torres Castro, CPA, Partner, PKF, LLP
José E. Díaz Martínez, CPA, Partner, Díaz Martínez, CPA, PSC
> GASB UPDATE (1112-003)
Recent GASB Pronouncements and how these may impact client’s financial statements.
Current related exposure drafts. Recent changes to the AICPA’s Audit and Accounting
Guide.
CPE Credits: 4 (Accounting and Auditing)
Level: Intermediate / Advanced
Who should attend: Professionals with a fundamental understanding of governmental
accounting.
Date: September 9, 2011
Registration: 8:15am - 9:00am
Seminar: 9:00am - 1:00pm
Instructors: Iván Negrón Ramos, CPA, Manager, Deloitte & Touche, LLP
José Sierra Martínez, CPA, Senior Manager, Deloitte & Touche, LLP
TECHNIQUES FOR EFFECTIVE AND EFFICIENT MONITORING OF
SUB-RECIPIENTS FEDERAL FINANCIAL ASSISTANCE PROGRAMS (1112-002)
Seminar designed for administrators of federal financial assistance programs at all municipalities and governmental
agencies that are responsible for overseeing the use and administration of federal funds by sub-recipients. The course
will address several matters that external auditors for Single Audits and the Office of Inspector General from each
federal agency usually expect these organizations to do.
CPE Credits: 6 (Accounting and Auditing)
Level: Intermediate
Pre-requisite: At least one year experience in governmental auditing.
Who should attend: External auditors of entities subject to the Single Audit Act with at least one year of experience.
Date: August 11, 2011
Registration: 8:15am - 9:00am
Seminar: 9:00am - 4:00pm
Instructors: Henry Flores Neris, CPA, Manager, Parissi, PSC
Raymond Rivera Pacheco, CPA, Manager, Parissi, PSC
INDEPENDENCE RULES FOR SINGLE AUDITS (1112-004)
Single Audit and its evolution, applicability and objectives. Review of the independence
requirements under GAAS, Yellow Book and other government regulations. Independence of principal and other auditors of governmental financial statements. Determining the ability to be principal auditor. Principal auditor’s
responsibilities. Integrity and objectivity. Situations which may result in independence violations.
CPE Credits: 4 (Accounting and Auditing)
Level: Intermediate
Pre-requisite: Overview of Single Audit or equivalent course.
Who should attend: External auditors of entities subject to the Single Audit Act.
Date: September 15, 2011
Registration: 8:15am - 9:00am
Seminar: 9:00am - 1:00pm
Instructors: Luis A. Martínez Renta, CPA, CVA, CFE, Partner, Zayas Morazzani & Co.
Ingrid Bithorn Morillo, CPA, Sole Practitioner
MUNICIPALITIES ACCOUNTING AND AUDIT WORKSHOP (1112-005)
State and Local Governmental accounting and reporting; the foundation and compliance with Law No. 1 for the
Municipalities of PR; fund accounting and fund relationship; general fund, special revenue fund, capital project fund,
debt service fund, proprietary fund, internal service fund, trust and agency fund. Budgeting, budgetary accounting and
reporting; revenue and expenditures accounting - governmental funds; general capital assets and capital assets
impairments; general long-term debt. Financial reporting: the basic financial statements and required supplementary
information; deriving governmental-wide financial statement and required reconciliations.
CPE Credits: 24 (Accounting and Auditing)
Duration: 3 days
Level: Intermediate
Pre-requisite: Six month experience in Governmental Accounting and Reporting.
Date: October 21 & 28 & November 4, 2011
Registration: 8:15am - 8:45am
Seminar: 8:45am - 5:15pm
Instructor: Luis R. Caraballo Ramírez, CPA, Manager, FPV Galíndez, CPA, PSC
Governmental Accounting and Auditing Enrollment Form
Individual Courses
CPA &
Foundation
(1)
Others
Prices as of June 1, 2011
(1)
1011-515 (16 crs.)
185
215
1011-516 (8 crs.)
110
130
1011-517 (8 crs.)
110
130
1011-518 (4 crs.)
55
68
1011-519 (4 crs.)
55
68
1011-520 (8 crs.)
110
130
1011-521 (4 crs.)
55
68
1112-001 (8 crs.)
110
130
1112-002 (6 crs.)
82
94
1112-003 (4 crs.)
55
68
1112-004 (4 crs.)
55
68
1112-005 (24 crs.)
260
285
Special
Offer
When you enroll in 106 - 86 crs. you
will receive 20% discount.
Membership in good standing
Other Discounts
Additional Charges
85 - 70 Credits 15 % Less
69 - 40 Credits 10 % Less
Registration and payments received the same day of the
course $8pp
39 - 24 Credits 5 % Less
Note
Amount to be payed: Add your courses’ prices, subtract Discounts will be revised and adjusted when a participant
cancels enrollment in a course.
the corresponding discount, and round to highest dollar.
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Return to: Colegio de CPA, Edif. Capital Center 1, 239 Ave. Arterial Hostos, Ste. 1401, Hato Rey, PR 00918-1400
Tel.: (787) 622-0900 Fax: (787) 756-8111 E-mail: [email protected]