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Regulatory, reporting and disclosure requirements surrounding employee benefit plan auditing are growing and changing. Audit deficiencies are more common than firms care to see. The risk of plan failures or fraud is always present for plan sponsors. Learn about the complexities, trending issues and steps you can take to be up to date on regulatory, audit and accounting requirements, perform quality audits and serve your clients with timely and accurate advice.
All CalCPA Education Foundation conferences include free Wi-Fi, continental breakfast, networking lunch and afternoon refreshments.
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Wireless Internet access, continental breakfast and plated lunch will be provided at this event and are included in your registration fee.
FOR INDIVIDUALS: Value-Priced Education (VPE) for CalCPA members.
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Welcome with Bertha Minnihan, CPA | Conference Chair
Accounting and Auditing Update with Darlene Bayardo, CPA | BDO USA, LLP
Learn about SAS 132, The Auditor’s Consideration of the Entity’s Ability to Continue a Going Concern in this session. Additional topics covered are: ASU 2015-07, readily determinable fair value, ASU 2017-06 and Form 11-K Reporting, which includes PCAOB Release 2015-008 and PCAOB Release 2017-001.
Regulatory Update with Marcus Aron | U.S. Department of Labor
Learn what's going on at the Department of Labor and how it will impact your benefit plan audits this year. Other information covered will be: details about the Department's ongoing audit quality enforcement program and what good work looks like and how to avoid the pitfalls that most often plague benefit plan audits and results in the rejection of Form 5500 filings.
How to Effectively Work with Service Providers with Joseph Chan, CPA, CCIFP | Gelman LLP and Amber Harms | ADP
Common Pitfalls by Plan Type: DC, ESOPs, DB with Jill C. Kitchin, CPA, MBA | Hood & Strong, LLP and Mark Wirth, CPA | RSM, LLP.
Common Pitfalls by Plan Type: Health and Welfare, Multi-Employer, and General Plans with Troy M. Atkinson, CPA | Vavrinek, Trine, Day & Co., LLP and Sandy P. Purdy | Lindquist, LLP
How to Avoid Nonconforming Engagements in Peer Review and Documentation with Bertha Minnihan, CPA | Moss Adams, LLP and Thomas J. Parry, CPA | Navolio & Tallman LLP
A Hackers Perspective: How Unseen Cyber Risks will affect the Audit Process and Reputational Risks for Clients and Auditors with Tyler T. Tobin, Ph.D. | Vabrinek, Trine, Day & Co., LLP
Ask the Experts Panel with Moderator: Bertha Minnihan, CPA | Moss Adams, LLP
Marcus Aron has nearly thirty years of experience in working with audits of ERISA-covered plans. He is responsible for the day-to-day implementation of Employee Benefits Security Administration’s (EBSA) CPA Firm Inspection Program, providing technical assistance to plan filers and plan professionals and providing ERISA-related accounting and auditing expertise within EBSA.
Troy Atkinson is an audit partner and chair of the Employee Benefit Practice Group at Vavrinek, Trine, Day, & Co., LLP. He has been a CPA since 1993 and during that time he has specialized exclusively in auditing the financial statements of employee benefit plans, predominantly in multiemployer plans. Troy attends trustee meetings to report on the annual audit and is responsible for managing the practice group. He has been engaged as an independent consultant to investigate fraudulent transactions unique to employee benefit plans, as well as financial transactions that violate employee benefit plan laws.
Darlene Bayardo has more than 20 years of experience with national public accounting firms and private accounting. She has extensive knowledge in the audits of employee benefit plans. As a lead technical resource in BDO’s National Employee Benefit Plan Audit Practice, her responsibilities include ERISA audit quality and risk management. The majority of her time is dedicated to technical consultations, development of audit and accounting guidance, resources and training programs for employee benefit plan auditors, industry development communications and quality reviews for BDO’s National Employee Benefit Plan Audit Practice. Her employee benefit plan experience has included all types of defined contribution, defined benefit and health and welfare plans; numerous plans with one sponsor and various service providers; 11-K filings; and master trusts. Darlene advises and assists clients in the area of benefit plan accounting and compliance and has extensive experience in the preparation of financial statements and footnotes for employee benefit plans.
Joseph Chan has more than five years of experience, where he has provided tax compliance and assurance services in a variety of industries including manufacturing and distribution, construction and engineering, as well as, professional services. Prior to joining Gelman LLP, he was the “in-charge” at a local CPA firm and served closely-held companies in their financial statements and employee benefit plans audits. He currently provides full attestation services to the construction and engineering clients of the firm. During his tenure, he has developed to be a leader within the department and has managed to take charge and completed various technical projects in a timely matter. He has also been an excellent resource to his clients on various audit matters as well as providing technical guidance and mentorship within the firm.
Jill is an audit director for Hood & Strong LLP. She manages and oversees financial statement audits and other projects, ensuring that outstanding client service is provided. With more than fifteen years of public accounting experience, Jill has the technical knowledge and experience to assist clients improve their internal control policies and procedures, as well as assist with accounting-related projects and audits. She is also responsible for leading the internal education for the Firm’s Employee Benefit Plan Group. Her personal approach along with her commitment to quality has made her successful in providing excellent accounting services.
Bertha has been in public accounting since 1995 and has extensive experience directing all phases of audits for a variety of benefit plans including 401(k), 403(b), pension, employee stock ownership, and health and welfare benefit plans. She has also worked with a number of 11-k clients. Her ERISA expertise includes the specialized knowledge required for audits, Form 5500s and related filings. Bertha provides various consulting services related to the ERISA industry nationwide and dedicates her time to staying on top of the Department of Labor requirements while they are still in the proposal and discussion stage. Her acumen is widely recognized by many of the third-party administrators, trustees and investment custodians utilized by companies in Silicon Valley and beyond.
Kevin Nolt has been advising clients on qualified retirement plans, including pension, profit sharing and 401(k) plans for more than twenty years. He has significant experience advising non-profit clients on their retirement programs, including 403(b) and 457 plans. Kevin works with clients regarding plan administrative issues; plan, SPD and amendment drafting; service provider agreement reviews and a variety of retirement plan qualification and ERISA matters. He assists his clients with responding to and negotiating the successful completion of IRS and DOL plan audits, as well as prepared many applications on behalf of clients under the various IRS and DOL correction programs. Kevin regularly counsels employers about their fiduciary duties under ERISA, including with respect to plan governance, benefit claims, required plan notices, and selection and monitoring of plan service providers. He also provides fiduciary training to plan committees or to others who serve as the fiduciary of ERISA plans. Kevin is Chair of the firm’s annual client seminar committee. He regularly presents and publishes content of the hottest issues for employers in ERISA and employee benefits. Most recently he presented “ERISA Pre-Approved and Customized Benefit Plans: Overhauled IRS Procedures and Determination Letter Process” to provide guidance to employers seeking to transition from individually designed to pre-approved plans.
Tom has over 40 years of public accounting experience providing audit and accounting services to investment funds, not-for-profit organizations and foundations, and employee benefit plans and tax and advisory services to businesses and individuals. He specializes in reviewing quality control policies and procedures for other AICPA member firms and acts as the quality control reviewer for audit and accounting services provided by other firms to both public and privately-held clients.
Outside of the office, Tom enjoys attending and watching college football games, vacations and getaways to the beach and mountains as well as spending time with his wife and children and, more recently, grandchildren.
Sandy Purdy, CPA, has spent nearly 20 years in public accounting, working with employee benefit plans of various sizes, complexities and structures. She has a comprehensive understanding of reporting and investments under group and master trust arrangements. She performs both full and limited scope audits of more than 25 defined contribution and defined benefit plans with more than $550 million in total assets. Prior to joining Lindquist LLP, Sandy worked at regional and national firms. During her tenure at a Big Four accounting firm, she served as an instructor and a national audit quality reviewer. Sandy proactively develops relationships with clients and takes the initiative to help them understand and navigate the nuances of the highly regulated benefit plan environment. Additionally, she works with the engagement team members to continually strengthen their skills to the advantage of both the client and her team.
Consistently ranked in the world’s top ten hackers, Tyler Tobin has made his mark in the world of cybersecurity. His career began after college where he enlisted in the U.S. Army and worked closely with the Department of Information Management and with NORAD Commanders. After his commitment ended for his tour of duty, he went to work for PoliVec where he continued to co-develop password cracking software that is now the foundation for RainbowCracking and the majority of security audit toolsets in use today, using tools such as “PWDUMP3” and “E”. Currently, Tyler has been working closely with NBC in the show “Let’s Be Clear”, the network’s effort to minimize current new events and is a live stream presentation versus the traditional nightly news productions. He is also collaborating with a major cable network in filming a TV series that is focused on cybersecurity. In his spare time, Tyler enjoys power watching movies and TV shows as well as spending as much time indoors as his service in the U.S. Army provided enough time in the great outdoors.
Mark Wirth has more than 30 years of experience with audits of employee benefit plans and is the West Region leader for the employee benefit plan assurance practice at RSM US LLP. He is involved in developing and presenting training programs both internally for RSM and for the AICPA. In addition to his vast experience with audits of 401k plans, profit sharing plans and defined benefit plans, Mark has significant experience in auditing ESOPs and companies with ESOPs. He also consults with clients and client service teams on plan accounting issues, plan design issues and resolution of operational defects and compliance violations.
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