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The Center for Professional Education, Inc. (CPE Inc.) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the accep-tance of individual courses for CPE credit. Complaints regarding registered sponsors may be sub-mitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Dear Colleague,

For over three decades, CPE Inc. has been setting the standard for excellence with our in-person Conferences. Now we’re tak-ing the next step by offering several of these informative events as Exclusive Online Conferences. You’ll still get the specialized learning and updates you need—from the experts you trust—but from the convenience and security of your own home or office.

Focusing on the latest rules and regulations that impact financial accounting and reporting, these top-rated programs are led by industry and legal professionals, including Big 4 leaders and SEC, PCAOB, FINRA and FASB regulators, and feature more relevant content than that of any other CPE provider.

Best of all, these Virtual Conferences are completely immersive, allowing you to interact with our presenters and get specific answers to your specific questions.

Sign up today and get all the knowledge you need—virtually!

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M. Markar, CPA President

370 REED ROAD • SUITE 227 • BROOMALL, PA 19008-4098 • 1-800-544-1114 • www.cpeonline.com

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2020 SEC Conference: An Accounting & Reporting

Update for Public CompaniesCPE CREDIT: 18 HOURS R E G U L A R P R I C E : $ 8 9 9

REGISTER HERE

May 18–19 VIRTUAL CONFERENCE CODE: WCV249ETXW730

June 11–12 VIRTUAL CONFERENCE CODE: WCV249FDCW190

June 18–19 VIRTUAL CONFERENCE CODE: WCV249FCAW680

SAVE 20% ON THIS VIRTUAL CONFERENCE! YOUR PRICE: $720 | USE REF CODE: WC20AZ

• Key SEC Developments

• The Impact of COVID-19

• ESG & Financial Reporting

• FASB Update

• Financial Instruments: Credit Losses (ASC Topic 326) & Current Expected Credit Loss (CECL) Model

• SEC Enforcement Initiatives

• Public Company Auditing Update

• Financial Accounting & Reporting Impact of Change to LIBOR Reference Rate

• Deep Dive Into SEC Comment Letter Trends

• Frequently Encountered Accounting & SEC Reporting Topics

• Internal Controls—Hot Topics

cpeonline.com 3

This is the one SEC Conference that provides you with the latest updates and expert guidance from current SEC and PCAOB

regulators—including the SEC’s Divisions of Enforcement and Corporation Finance—plus Big 4 leaders and other experts.

AGENDA HIGHLIGHTS

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DAY ONE AGENDA

Welcome & Opening Remarks8:45 – 9:00 AM

Key SEC Developments9:00 – 10:30 AM

• SEC Staff Changes• Capital Formation: “Test-the-Waters” for All

(Rule 163B); direct listings; S-X Rule 3-13 relief; key disclosure and reporting matters; nonpub-lic review scope expanded; new definition of smaller reporting company

• SEC Rulemaking Update – Proposed changes to: reporting acquisitions;

dispositions; rules governing proxy advisors and solicitations; accelerated filer threshold

– Proposed amendments to MD&A and guid-ance on key performance metrics

– Proposed definition of non-accelerated filers• Communication of CAMs• Proxy Season Update—Company &

Shareholder Proposals

Break 10:30 – 10:45 AM

Key SEC Developments (cont.)

10:45 AM – 12:30 PM

• Cybersecurity• Legislative Updates• Revenue Recognition Contract Modifications• Key Disclosure Trends, including Reporting

Matters with Non-GAAP Measures – Brexit, Coronavirus and other risk disclosures• SEC Key Reminders for Audit Committees• ASC Updates• SEC Reporting Implications of FASB Transition

Approach —Various Standards

Luncheon 12:30 – 1:15 PM

ESG & Financial Reporting1:15 – 2:45 PM

Environmental, social and governance issues con-tinue to intensify as investors and other stakehold-ers seek to understand and assess material ESG factors in investment, purchasing and employment.

Our panel will discuss key ESG drivers that demand corporate attention, and how financial reporting teams can help companies identify, assess and disclose ESG issues to increase stakeholder trust, corporate reputation and long-term value.

Break 2:45 – 3:00 PM

FASB Update3:00 – 4:15 PM

• FASB Current Active Agenda• Recently Completed Projects, Exposure Drafts

& Related Implementation Issues• Accounting Updates with Upcoming Effective

Dates• Disclosure Effectiveness• Simplification Projects• EITF Update

Financial Instruments: Credit Losses (ASC Topic 326) & Current Expected Credit Loss (CECL) Model4:15 – 5:30 PM

The FASB’s New Standard on Credit Losses chang-es the accounting rules for impairment of financial instruments by adding a CECL model based on expected losses rather than incurred losses. This session will focus on:• Reasons for New Standard Issuance• Incurred Loss vs. Current Expected Loss Models• CECL Core Concepts – Amortized cost – Pooling of assets based on similar risks – Qualitative/quantitative factors with Zero

Loss Loans – Contractual life of an asset – Reasonably expected TDRs – Assessing expected credit losses• Modeling Considerations & Challenges – Differences between incurred loss frame-

work and CECL – Methods available to estimate credit losses• CECL Methodology• AFS Debt Security Impairment Model• Presentation & New Disclosure Requirements

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• Project Phases & Timeline – Implementation roadmap

DAY TWO AGENDA

SEC Enforcement Initiatives8:30 – 10:00 AM

• SEC Enforcement: The Current Landscape• Current SEC Commissioners• New SEC Enforcement Policy Focus:

Technology & Individuals• SEC Enforcement Actions, Penalties & Trends• The Share Class Initiative• SEC Whistleblower Program Update & Awards• Arsenal of SEC Enforcement Weapons• Examples of Specific Risks for the Initiation of

SEC Investigations• Accounting Areas of Focus• Recent Cases Against Auditors & Accountants• Litigated Financial Fraud & Auditor Cases• Recent FCPA Cases• SEC Focus on Cyber: Disclosure, Internal

Controls, Cryptocurrency, etc.• Insider Trading

Break 10:00 – 10:15 AM

Public Company Auditing Update 10:15 – 11:30 AM

• The PCAOB’s 2019-2023 Strategic Plan• Inspections Outlook for 2020• Reporting & CAMs – Auditor reporting model—Phase 2: CAMs – Auditors’ disclosure of “original information” – Early learnings and trends

• Internal Controls Over Financial Reporting – Relationship of disclosure controls and

procedures and ICFR – Management review control challenges – Evaluation of a deficiency – Consideration of cybersecurity incidents• Standard Setting – PCAOB’s current activities – Requirements related to auditing accounting

estimates and fair value measurements – Standards addressing the use of specialists

and other auditors – Quality control standards, including assign-

ment and documentation of firm supervisory responsibilities

– Research agenda

Financial Accounting & Reporting Impact of Change to LIBOR Reference Rate11:30 AM – 12:30 PM

The upcoming phase-out of the London Inter-bank Offered Rate (LIBOR) in favor of alternative refer-ence rates will lead to extensive changes in global finance. LIBOR is used extensively in the US and global markets as a reference interest rate, but will no longer be required after 2021. Regulators have been working to replace LIBOR with reference interest rates based on actual transactions from liquid markets. The transition to new reference interest rates will require countless contracts to be modified. Accounting changes to contracts stemming from reference-rate reform could be costly and burdensome to apply and could have significant effects on financial reporting, including increased earnings volatility. This session will focus on the impact of the transition, including:• Hedge accounting and inventorying hedge

accounting elections• Debt agreements and modifications• Discount rate developments in key models,

such as lease accounting and fair valuation• Inventory applicable instruments, implement-

ing controls to ensure any practical expedi-ents elected are eligible

“Content was good. Presenters were well prepared. Moderator kept everything on time.”

John P. Garvey, Ankura Consulting

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Luncheon 12:30 – 1:15 PM

Deep Dive Into SEC Comment Letter Trends1:15 – 2:15 PM

The SEC’s Division of Corporation Finance monitors critical accounting of disclosure decisions made by registrants. Comments are based primarily on a company’s disclosure and other public information, and nonpublic information, such as whistleblower tips and PCAOB inspection reports. Recent sig-nificant changes in ASC topics are responsible for many comments and are often recurring themes.SEC experts will explore these recurring themes for crafting financial statement disclosures, MD&A disclosures, and investor presentations, plus best practices for responding to SEC comment letters, and effectively closing a filing review.

Frequently Encountered Accounting & SEC Reporting Topics2:15 – 3:30 PM

This session focuses on complex accounting and SEC reporting topics encountered by public companies.

Break 3:30 – 3:45 AM

Internal Controls—Hot Topics3:45 – 5:15 PM

We will explore current trends associated with in- ternal controls, and expectations for public com- panies to maintain documentation of processes and controls based on recent guidance and en- forcement actions from the SEC and the PCAOB, including:• Documentation expectations associated with

management review controls• How to document the controls associated

with information produced by the entity• Entity-wide controls• Controls over estimates and significant and

unusual transactions• Monitoring activities/evaluating deficiencies

Conference Ends 5:15 PM

CPE CREDIT: 8 HOURS REGULAR PRICE: $399

Business Combinations & Consolidations May 17 • June 13 • June 20

Lease Accounting New Standard (ASC 842): An Expert’s Guide to Implementation

May 20 • June 10 • June 17

Revenue Recognition: A Step-by-Step Expert’s Guide May 20 • June 10 • June 17

ADDITIONAL SEC-RELATED PROGRAMS

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SAVE 20% WHEN YOU REGISTER FOR ANY OF

THESE CONFERENCE WORKSHOPS

YOUR PRICE: $320 | USE REF CODE: WC20AZ

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Current Regulators

Anne McKinley, Assistant Regional Director, Division of Enforcement, SEC

Alka Patel, Associate Regional Director, SEC

Erin Schneider, Associate Regional Director, Division of Enforcement, SEC

Alexander Vasilescu, Regional Trial Counsel, SEC

George Wilfert, Deputy Director, Office of Research and Analysis, PCAOB

Former Regulators

Alex Debbink, Manager, Financial Accounting Advisory Services, Ernst & Young LLP, formerly Technical Accounting Assistant at the FASB

Andrew Debbink, Senior Financial Accounting Advisory Services, Ernst & Young LLP, formerly Technical Accounting Assistant at the FASB

Louis Fanzini, Global Controller, Vonage, former FASB Industry Fellow, FASB

Henry Klehm III, Partner, Jones Day, formerly in the Division of Enforcement, SEC

David Korvin, Attorney, Gibson Dunn, formerly an Attorney at Division of Corporate Finance, SEC

Susan Markel, Managing Director, AlixPartners, former Chief Accountant, SEC

Jessica Matelis, Attorney, Securities Enforcement & Litigation, Foley & Lardner

James Moloney, Corporate Partner, Gibson, Dunn & Crutcher LLP, former Special Counsel, Division of Corporation Finance, SEC

Brad Mroski, Director, AlixPartners, former Assis-tant Chief Accountant, Division of Enforcement, SEC

Susan Resley, Partner, Morgan Lewis, formerly in the Division of Enforcement, SEC

Corporate Leaders, Big 4 & Other Major Accounting Firms

Chris Ackerlund, Financial Reporting and Policy, Bank of America

Neal Ballew, Assurance Senior Manager, Ernst & Young LLP

Gabe Bauer, Manager, Deloitte Advisory

Barry Berkowitz, Technical Accounting, Google

Michael Cahill, Senior, Financial Accounting Advisory Services, Ernst & Young LLP

Ross Collins, Senior Manager, Financial Accounting Advisory Services, Ernst & Young LLP

Damon Farley, Executive Director, Ernst & Young LLP

Shelley Finn, Senior Financial Principal/Director, Accounting Policies, DXC Technology

Tai Fung, Director, Starbucks Coffee Company

Ted Guy, Partner, Ernst & Young LLP

Ashima Jain, Managing Director, PwC

Katherine Jenezon, Senior Manager, Financial Services Assurance, Ernst & Young LLP

Karen Keelty, Assurance Partner, National Office, PwC

Craig Lewandowski, Managing Director, KPMG

Jenn Manship, Senior Manager, Financial Reporting, Starbucks Coffee Company

Polia Nair, Senior Manager, SEC Regulatory Matters, Ernst & Young LLP

Angela Newell, National Assurance Partner, BDO

Beth Paul, Partner, PwC

Lynn Rogers, Senior Vice President, External Reporting, Bank of America

Legal & Other SEC Reporting Specialists

Stuart Absolom, Partner, Atlantic Region Leader, Accounting & Reporting Services, BDO

Alan Bannister, Partner, Gibson, Dunn & Crutcher LLP

Maia Gez, Partner, White & Case LLP

Hillary Holmes, Partner, Gibson, Dunn & Crutcher LLP

John Tang, Partner, Jones Day

Mike Titera, Associate, Gibson, Dunn & Crutcher LLP

Robyn Zolman, Partner, Gibson, Dunn & Crutcher LLP

SEC CONFERENCE SPEAKERS

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2020 Revenue Recognition Conference: Current Industry Trends & Strategies in Financial Reporting

CPE CREDIT: 16 HOURS R E G U L A R P R I C E : $ 8 9 9

REGISTER HERE

June 16–17 VIRTUAL CONFERENCE CODE: WCV252FMAW410

DAY ONE AGENDA

Welcome & Opening Remarks8:45 – 9:00 AM

ASC 606: Revenue Recognition— Introduction, Scope, New Model9:00 – 10:15 AM

The New Standard affects all businesses that enter into contracts with customers to transfer goods or services—public, private, and non-profit entities. We’ll review the scope of ASC 606, amendments to ASU 2014-09, significant differences with ASC 605, and the potential financial impact on many companies. We’ll also discuss core principles, in-teraction with other guidance, contract assets and liabilities, the new CECL Standard, and the new implementation experience of public companies.

Break 10:15 – 10:30 AM

Understanding ASC 606: Steps 1–5 10:30 AM – 12:00 PM

Under ASC 606, an entity recognizes revenue as the transfer of promised goods or services in an amount that reflects how the entity expects to be entitled in exchange for those goods or services. This session reviews the new five-step model, including:• Identification of contract existence and

distinct promises• Performance obligations within the contract• Determination of the transaction price• Allocation of the transaction price to

performance obligations• Recognition of revenue when control is trans-

ferred and the performance obligation(s) are satisfied either at a point-in-time or over time

Luncheon 12:00 – 12:45 PM

Understanding ASC 606: Steps 1–5 (cont.)

12:45 – 2:30 PM

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ASC 606 dramatically changes how revenue is recognized, using a new core principle and 5-Step Process. This conference

will provide up-to-date guidance for understanding and complying with the latest rules.

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Break 2:30 – 2:45 PM

Understanding ASC 606: Steps 1–5 (cont.)

2:45 – 3:15 PM

Transition Methods & Managing the Implementation Process3:15 – 5:00 PM

The New Standard requires transition to be either full or modified retrospective. We’ll explore the pros and cons of each method, including required disclosure. You’ll also hear best practices for implementing ASC 606 based on the experiences of public companies.

DAY TWO AGENDA

Opening Remarks—Day 1 Recap8:15 – 8:30 AM

This session reviews Day 1.

Understanding ASC 606: Steps 1–5 (cont.)

8:30 – 10:00 AM

Break 10:00 – 10:15 AM

Contract Modifications, Repurchase Agreements, Disclosure, SEC Comment Letters, Significant Differences with IFRS, ASU 2018-18, Software Automation 10:15 AM – 12:15 PM

The New Standard requires a lot more quantitative and qualitative disclosure. This session emphasizes the required disclosure for both public and private

John Benavides, Director, Plantronics

Michael Fitzgerald, Director, MorganFranklin Consulting

Mike Hoffman, Consultant for CPE Inc.

Geoff Jarok, Manager, SeaChange International

Shelley Klee, Director, DXC Technology

Sergey Kvasnyuk, Director, MorganFranklin Consulting

Alan Murdoch, Senior Manager, MorganFranklin Consulting

Jordan Scheiderer, Director, MorganFranklin Consulting

Bill Witt, Director, MorganFranklin Consulting

REVENUE RECOGNITION CONFERENCE SPEAKERS

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companies, and SEC comment letters. You’ll also get a summary of the key differences between ASC 606 and IFRS 15, the 606 impact on taxes, ASU 2018-18 which clarifies the interaction between Topic 808 and ASC 606, and the benefits of revenue software automation.

Luncheon 12:15 – 1:00 PM

ASC 606: Internal Controls1:00 – 2:30 PM

Internal Controls are a key consideration in your adoption of 606, and are vital for successful implementation. Existing processes may not func-tion with the precision required to make accurate estimates under the New Standard. Some of the information will have to be sourced outside the controllership function. Learn what changes to your Internal Control processes are required.

Contract Modifications, Repurchase Agreements, Disclosure, SEC Comment Letters, Significant Differences with IFRS, ASU 2018-18, Software Automation (cont.)

2:30 – 3:30 PM

Break 3:30 – 3:45 PM

Case Examples3:45 – 4:30 PM

This session presents various case examples of the accounting for revenue recognition under ASC 606.

Conference Ends 4:30 PM

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DAY ONE AGENDA

Welcome & Opening Remarks8:45 – 9:00 AM

Regulatory Trends: Recent Trends That Will Impact 2020 SOX Programs9:00 – 10:15 AM

The SEC and PCAOB continue to focus on Internal Controls over Financial Reporting (ICFR). This session will provide an overview of the specific ICFR areas that continue to be on the SEC’s and PCAOB’s radar.

Break 10:15 – 10:30 AM

Impact of COVID-19 on Complying with SEC Requirements, Including ICFR Compliance10:30 – 11:45 AM

The rapidly developing COVID-19 outbreak is translating into significant challenges for society,

2020 SOX 404 Conference: Modernizing Internal Controls

to Unlock Hidden ValueCPE CREDIT: 16 HOURS R E G U L A R P R I C E : $ 8 9 9

REGISTER HERE

May 18–19 VIRTUAL CONFERENCE CODE: WCV253EDCW430

and impacting governments and businesses alike with unprecedented disruptions and risks. While companies continue to evaluate the impact on operations, it is also critical to assess the impact on financial accounting and reporting to comply with SEC requirements, including ICFR compliance. With workforces, suppliers, and customers experi-encing operational disruptions for the foreseeable future, companies need to consider implications on processes, controls, and financial reporting. This session will focus on the way companies are adapting their SOX programs to remain compliant during this unprecedented time.

Audit Committee’s Role in Financial Reporting & Oversight 11:45 AM – 12:30 PM

In December 2019, the SEC published a ‘State-ment on the Role of Audit Committees in Financial Reporting and Key Reminders Regarding Oversight

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At this innovative, one-of-a-kind conference, you’ll discover solutions to today’s toughest SOX and risk management challenges,

including ways to employ cutting-edge technology, improve operational efficiency, and ensure greater reporting accuracy

to reduce the cost of your SOX compliance.

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Responsibilities’. The statement, by the Chairman, Chief Accountant and Director of the Division of Corporation Finance of the SEC, highlights observations and reminders in the areas of: Tone at the Top, Auditor Independence, Generally Accepted Accounting Principles (GAAP), ICFR, Communications to the Audit Committee from the Independent Auditor and more specifically, Non-GAAP Measures, Reference Rate Reform (LIBOR) and Critical Audit Matters. This statement is a reminder of the important role Audit Committees play in financial reporting and oversight.This session will focus on the new guidance from the SEC and discuss how it will impact the interac-tion between Chief Audit Executives, Heads of In-ternal Audit/Internal Controls, and other financial professionals with Audit Committee Members.

Luncheon 12:30 – 1:30 PM

Optimizing & Modernizing 302 Certification Process1:30 – 2:15 PM

Explore methods to optimize and modernize the quarterly 302 certification process, with the objec-tive of unlocking hidden value, including:• Identifying who should certify and what they

should certify to• Implementing automation • Utilizing 302 to drive accountability • Leveraging 302 certification as a monitoring

control in the annual SOX program

Remediating Material Weaknesses, Significant Deficiencies & Control Deficiencies—Practical Experiences2:15 – 3:00 PM

Our panel of experts will provide practical advice and examples on applying guidance to remedi-ate control deficiencies, significant deficiencies, and material weaknesses. Discussion will include deficiency trends and case studies, and example remediation avenues considered by management teams who have successfully remediated deficien-cies in recent years.

Break 3:00 – 3:15 PM

Industry Panel Discussion: SOX Insights, Including Innovation in the SOX Program3:15 – 5:00 PM

This roundtable panel discussion will be moderated by a Big 4 accounting leader, and feature industry practitioners, who will provide insights on today’s hottest risk management and SOX compliance top-ics. In this highly interactive session, we encourage attendees to share their real-world experiences, and gain insights into their biggest challenges, from the nation’s leading SOX authorities.

DAY TWO AGENDA

Opening Remarks8:30 – 8:45 AM

Robotics Process Automation—Internal Control Over Financial Reporting Considerations10:30 – 11:45 AM

Companies are rapidly digitalizing parts of their business through Robotic Process Automation (RPA). Although RPA may reduce unintentional or intentional human errors, the implementation of robots presents new risks that businesses need to understand and address. During this session, we will discuss a key risk presented by the rapid adoption of robots—an organization’s failure to consider the effects of these operational changes on its Internal Control over Financial Reporting (ICFR), specifically those controls over IT and the potential impact on the value created by this automation arbitrage. The session focuses on the risks and benefits associated with RPA, includ-ing considerations when automating processes, controls, and control testing.

Break 10:00 – 10:15 AM

Digital Audit Readiness—Internal Control Over Financial Reporting Considerations10:15 – 11:00 AM

This session will focus on how to leverage data sets that are typically needed for external audit requirements by the SOX group to assess risk and

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perform monitoring. Digital techniques disrupt process maturity, the transaction controls frame-work, and the way in which companies are audited.• Audit—Digital audit tools analyze the entire

journal entry populations vs. samples• Control—Complex web of manual and auto-

mated controls to be maintained• Risk—Continuous monitoring of risks demands

digital proficiency powered by analytics

Industry Panel Discussion: ICFR Lessons Learned & Leading Practices11:00 AM – 12:15 PM

This roundtable discussion covers lessons learned and leading practices related to common chal-lenges in the SOX program life cycle, including risk assessment, control selection and design, controls related to significant unusual transactions, Infor- mation Used in Controls (IUC) and the use of technology to modernize the SOX program.

Luncheon 12:15 – 1:15 PM

Robotics Process Automation & Data Driven Case Study1:15 – 2:15 PM

Deeper dive with examples on using RPA to modify processes and controls and perform testing and using data to monitor control performance.

Break 2:15 – 2:30 PM

Performing Cyber Risk Assessments2:30 – 3:30 PM

Risk exposure is constantly changing due to chang-es in business, technology, regulatory require-ments, and the cyber-threat landscape. It is impor-tant for organizations to understand their current risk and controls profile by conducting ongoing cybersecurity risk and controls assessments. This enables them to better understand risks for their highest criticality assets, establish an effective and sustainable risk and control assessment program, adhere to applicable regulations, and establish the foundation to drive a risk-aware culture.

SEC Enforcement & FCPA Compliance3:30 – 4:45 PM

• Recent trends in SEC enforcement• Scrutiny of Internal Controls over Financial

Reporting (ICFR)• Leading practices in FCPA compliance

Conference Ends 4:45 PM

Adam Ardakanian, Advisory Senior Manager, Ernst & Young LLP

Dennis Ethier, Director of Internal Audit, Xerox Business Solutions

Marie Kish, Partner, Assurance and Advisory, Ernst & Young LLP

Dan Leifer, Manager, Internal Controls and Compliance, MITRE

Elysa Lipsky, Executive Director, Internal Controls, Laureate International

William Lo, Group Finance Manager, Microsoft

Arthur Marshall, Audit Partner, Ernst & Young LLP

Sreeparna Mitra, Principal, Advisory Services, Ernst & Young LLP

Aileen Morrisey, Manager, Global Internal Controls, Laureate International

Roby Palakudy, Manager, Global Risk, General Dynamics

Chirag Parikh, VP, Enterprise Risk Manage-ment and Internal Audit, Comscore Inc.

Kendy Thompson, Senior Manager, Global Internal Audit Operations, Ernst & Young LLP

SOX CONFERENCE SPEAKERS

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DAY ONE AGENDA

Welcome & Opening Remarks8:45 – 9:00 AM

Overview of the New Leasing Standard9:00 – 10:00 AM

This session will provide an overview of the New Leases Standard, along with latest amendments under US GAAP.• Background, effective date and transition• Model overview from a lessee’s perspective• Model overview from a lessor’s perspective• Scope, including short-term leases• Portfolio approach, capitalization threshold• Lifecycle of a lease • Accounting model for certain transactions—

subleases, sale and leasebacks, build-to-suits• Preparing for a smooth transition

Break 10:00 – 10:15 AM

What is a Lease? An In-Depth Look10:15 – 11:30 AM

Companies often enter into arrangements that may contain embedded leases. This session will provide an in-depth discussion about what a lease is and how to identify it, including:• Identifying a lease: a decision tree walk-

through and interactive case studies

Key Definitions & Concepts Under the New Leasing Standard11:30 AM – 12:00 PM

Gain a working knowledge of the key definitions and concepts under the New Standard that will help you understand the lessee and lessor lease accounting model, including:• Commencement date• Lease term and payments• Initial direct costs• Discount rate

2020 Lease Accounting Conference: Successfully Implementing

the New Standard CPE CREDIT: 16 HOURS R E G U L A R P R I C E : $ 8 9 9

REGISTER HERE

May 12–13 VIRTUAL CONFERENCE CODE: WCV320ENYW400

13

Learn the latest updates to FASB’s New Lease Accounting Standard, and real-world tested strategies for successful implementation.

Also have your questions answered directly by the experts.

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Luncheon 12:00 – 1:00 PM

Separating Lease & Non-Lease Components1:00 – 2:15 PM

This session will help you identify and separate lease and non-lease components from a lessee’s and lessor’s perspective.• What is a component?• Identifying lease and non-lease components• Mechanics of how to calculate consideration

in the contract and allocate it• Interactive practical examples to illustrate

how separation and allocation actually work

Break 2:15 – 2:30 PM

A Deep Dive Into Lessee Accounting Under the New Standard2:30 – 3:45 PM

In this session, we will discuss the lessee account-ing model in detail.• Lease classification and financial statement

impact• Recognition and measurement• Asset impairment• Reassessment requirements• Modification• Lessee accounting examples and case studies

Break 3:45 – 4:00 PM

A Deep Dive Into Lessor Accounting Under the New Standard4:00 – 5:15 PM

Changes to the lessor accounting model may have a significant impact on lessors. In this session, we will discuss the lessor accounting model in detail.• Lease classification and financial statement• Recognition and measurement• Asset impairment• Modification• Day 1 loss situations• Lessor practical expedients

DAY TWO AGENDA

Certain Transactions (Lessors & Lessees)8:30 – 9:45 AM

Changes to the accounting model applicable to cer- tain transactions impact lessors and lessees. We will discuss these transactions and their accounting.• Sale and leasebacks• Build-to-suit leases• Subleases• Related-party transactions

Break 9:45 – 10:00 AM

Industry Panel Discussion on Managing Implementation & the Transition to the New Standard10:00 – 11:30 AM

Learn from real-life experiences of others who are dealing with:• Transition issues created by the New

Standard’s major accounting changes• Practical problems being faced in implement-

ing the New Lease Accounting Standard• Issues that have surfaced post-implementa-

tion and ongoing matters

Luncheon 11:30 AM – 12:15 PM

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“Really liked the practical application and real-life examples related to implementing the Standard.”

Robert Cook, Draffin & Tucker, Atlanta, GA

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Transition & Disclosure12:15 – 2:00 PM

Companies need to address transition issues under the New Standard. We will discuss transition related Q&As which may help you adopt the New Standard, as well as qualitative and quantitative disclosures for lessees and lessors, including the five-year financial data table.• Transition methods • Practical expedients • Lessee transition, including operating leases• Minimum rental payments (executory/non-

executory costs)• Index/rate for measuring lease liability for

operating leases• Lessor transition, including: sales-type leases;

direct financing leases; operating leases• Exchange rate to measure operating lease

liability and ROU asset: capital leases; exit and disposal costs; initial direct costs; sale-leasebacks; build-to-suits

Break 2:00 – 2:15 PM

Transition to the New Standard: Practical Implementation Matters Related to Systems, IT & Software2:15 – 3:30 PM

Discover how the New Lease Accounting Standard will impact your company’s:• Systems and processes• Data gathering and inventorying leases• IT implementation and software-related issues

Impact of the New Rules on Tax Accounting3:30 – 4:30 PM

This session will focus on the computation of de-ferred taxes, including ASC 740 issues. It will also discuss the effects on other tax liabilities, including sales and use taxes, among others.

Conference Ends 4:30 PM

Michelle Abel, Tax Senior Manager, Deloitte

Jaclyn Bachman, Senior Director, Marriott International, Inc.

Sima Basher, Director of Accounting & Re-porting, Otsuka America Pharmaceutical, Inc.

Kristine Deringer, Assistant Corporate Controller, Emergent BioSolutions

Shannon Detling, Director, PwC

Louis Fanzini, Global Financial Controller, Vonage, former FASB Industry Fellow, FASB

Shelley (Klee) Finn, Senior Principal/Director of Accounting Policies, DXC Technology

Emily Hache, Staff Auditor, Deloitte & Touche

Leanne Ikegami, Lease Accounting Controller, Google

Ashima Jain, Managing Director, PwC

Jay Klein, Advisory Services Manager, PwC

Emily Liu, Partner, PwC

Holly McKenzie, Advisory Partner, PwC

Sallie Nold, VP of Accounting Policy, Bank of America

Joey Prast, Partner, Deloitte

Andrew Roberts, Senior Manager, Deloitte

Brian Rose, Partner, Deloitte Tax LLP

Timothy Tuan, Senior Manager, MorganFranklin Consulting

LEASE ACCOUNTING CONFERENCE SPEAKERS

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DAY ONE AGENDA

Welcome & Opening Remarks8:45 – 9:00 AM

Meeting Today’s Global Challenges9:00 – 10:00 AM

Get an overview of the changing global economic landscape, including US trade relations, and theimpact of Brexit on international companies and trade negotiations.

Break 10:00 – 10:15 AM

International Cash & Treasury Management, including Hedging Foreign Currency Risk10:15 – 11:30 AM

This session will focus on some of the latest tech-niques and strategies deployed by multinational

International Operations Accounting Conference 2020: Current Trends

in Accounting, Tax & Financial Planning Strategies

CPE CREDIT: 16 HOURS R E G U L A R P R I C E : $ 8 9 9

REGISTER HERE

April 23–24 VIRTUAL CONFERENCE CODE: WCV295DMAW410

companies when managing international cash (in-cluding mobilizing global cash), as well as treasuryoperations. It will also bring participants up-to-date on the latest technology available when dealing with multinational assets, and specifically address methods of maximizing returns in today’sglobal market.

Global Contracting—Hot Buttons11:30 AM – 12:30 PM

This session will focus on hot-button issues and best practices for creating and managing thecontracting process on a global scale. It will also highlight the inherent risks involved in internation-al contracting and the necessary controls required.

Luncheon 12:30 – 1:15 PM

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Our team of financial executives from international companies will supply you with expert guidance on best practices and proven

strategies for successfully dealing with today’s toughest international accounting, tax, currency, and financial planning problems.

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Ethics, FCPA, Fraud & Disclosure Process in an International Environment1:15 PM – 2:15 PM

This session will discuss key challenges faced by multinational companies when dealing with Ethics,FCPA, Fraud and the Disclosure Process in an inter-national environment. The focus will be on:• International risk compliance• FCPA hidden traps

• Foreign government anti-corruptions measures

• Effective compliance programs• Ethics training for employees, field

inspections, and more

Update on International Taxation2:15 – 3:15 PM

This in-depth examination explores legislation changes in international taxation that impact cross-border tax planning, including:• Taxation of foreign-source income• Deduction of foreign-source dividends

received• Treatment of sales or transfers of stock in

foreign corporations• Expansion of Subpart F: new FDII ownership rules• Global Intangible Low-Tax Income (GILTI)• Foreign Derived Intangible Income deduction• Code §962 election and subsequent distributions• Changes in tax laws of various foreign jurisdic-

tions with an emphasis on Europe after BEPS and ATAD II

• European attacks on state aid

• DAC 6 and ATAD II adopted by European Commission

• The Danish cases in the ECJ

Break 3:15 – 3:30 PM

The Latest Developments in Transfer Pricing & Customs Issues3:30 – 5:30 PM

Following BEPS and the Tax Cuts & Jobs Act, dramatic changes to worldwide transfer-pricing legislation and Customs rules have made old plans obsolete. This insightful session will explore:• Country-by-Country reporting• Value creation• New OECD intangible asset definition in action• New services pricing guidance• US and “Rest-of-OECD” transfer pricing policies• Updated financial transactions rules• Customs Compliance and Reasonable Care• Entry requirements and procedures• Rulings and legal opinions• Classification and valuation• First Sale Rule• Countervailing and antidumping duties• Duty reduction programs (NAFTA, etc.)• Trump tariffs and Section 301 against China• Duty elimination programs

DAY TWO AGENDA

Current Challenges in Establishing Shared Services Centers8:30 – 10:00 AM

“Beyond Shared Services”—a term commonly used within the international arena—refers to work by individuals residing in different countries, working together as contractors to provide shared services. We will discuss the issues and benefits regarding global services in relation to remote work and “working around the clock.” Find out how shared services can benefit your organization in a tight US market, and help locate specialized talent at a reasonable cost.

Break 10:00 – 10:15 AM

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“Honestly, the best CPE I have ever taken. Instructors were excellent.”

Anthony Fernandez, Nectar Services, Jericho, NY

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Recent Developments at the FASB & IASB10:15 – 11:15 AM• Current active agendas• Recently completed projects, Exposure Drafts,

and related implementation issues• Effective dates for accounting updates

International Lease Accounting Issues11:15 AM – 12:30 PM

The New Lease Accounting Standards present major challenges for companies that report under both US GAAP and IFRS. As a result, international companies need to maintain two sets of lease cal-culations for each operating lease, and two sets of balance sheet reconciliations to track liability and asset balances. This session will focus on:• US GAAP vs. IFRS• Recording operating leases under ASC 842• ROU asset balances, depreciation and liability

under US IFRS 16• Significant differences in EBITDA and EBTDA

under US GAAP and IFRS• Discount rate requirements, de minimus assets• Software and additional controls for maintain-

ing two different income statements

Luncheon 12:30 – 1:15 PM

Multinational Accounting Systems Complexities1:15 – 2:30 PM

Financial accounting becomes increasingly complicated when multinational companies are tasked with preparing financial statements under US GAAP and IFRS. Additional issues arise when

audited financial statements must satisfy local country requirements. We’ll examine:• Requirements for maintaining multiple ledgers

(Statutory, IFRS and US GAAP) • Technology for recording and maintaining

adjustments• Additional internal controls necessary in a

multinational reporting environment• Best practices for using ERP and consolidation

systems to record foreign currency

Break 2:30 – 2:45 PM

Cybersecurity: Effectively Dealing with Today’s New International Risks & Threats2:45 – 3:45 PM

Risk exposure is constantly changing due to changes in business, technology, regulatory requirements, and cyber threats—especially for companies that operate globally. This session will focus on understanding risks to high criticality assets, establishing a sustainable control assess-ment program, adhering to applicable regulations, and developing a risk-aware culture.

CFO Roundtable Discussion3:45 – 4:45 PM

A panel of CFOs from multinational corporations will discuss how they deal with the challenges of:• Hiring international talent• Keeping current with new regulations• Dealing with cultural differences• Creating uniform processes and systems• Legal issues in international commerce

Conference Ends 4:45 PM

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INTERNATIONAL OPERATIONS CONFERENCE SPEAKERS

Michael Berbari, Director, Duff & Phelps

Louis Fanzini, Global Controller, Vonage, former FASB Industry Fellow, FASB

Rosemary Ferrero, President, Ferrero Business Consulting

Masami Katayama, Director Controller, China & Asia Pacific, Starbucks

Paul Koppel, Director, Transfer Pricing, Duff & Phelps

David Levi, SVP Controller, Principal Accounting Officer, Vonage

Susan Markel, Managing Director, AlixPartners, former Chief Accountant, SEC

Robert Mason, Corporate Controller, Dole Food Company

2020 Broker-Dealer Accounting ConferenceCPE CREDIT: 8 HOURS R E G U L A R P R I C E : $ 4 9 9

REGISTER HERE

June 16 VIRTUAL CONFERENCE CODE: WCV297FNYW520

This is the one conference where you can hear directly from FINRA, CFTC and PCAOB regulators on the latest initiatives and key priorities, and discover how these developments may impact

your company’s practices and bottom line. Plus, get critical updates on the inspections of broker-dealer audits.

Chaired by Emily VanVleet, head of Deloitte’s Robotics & Intelligent Automation Team, this two-day event will cover topics

ranging from tax compliance software, to effective digital management, to ERP platforms and cloud computing, to Robotic

Process Automation (RPA) and blockchain, and much more.

19cpeonline.com

2020 Tax Technology Conference— Keys to Optimizing Tax Processes

& Performance CPE CREDIT: 12 HOURS R E G U L A R P R I C E : $ 7 9 9

REGISTER HERE

May 7–8 VIRTUAL CONFERENCE CODE: WCV329ENJW200

NEW!

SAVE 20% ON THIS VIRTUAL CONFERENCE! YOUR PRICE: $400 | USE REF CODE: WC20AZ

SAVE 20% ON THIS VIRTUAL CONFERENCE! YOUR PRICE: $640 | USE REF CODE: WC20AZ