robert samuel miller

Robert Samuel Millerfor participation in 2019 GOVERNMENT AND NOT-FOR-PROFIT CONFERENCEand is awarded this certificate on April 25, 2019 at College Park Marriott Hotel & Conference Center

FIELD OF STUDY CPE CREDIT

Accounting (Governmental) 4.00

Auditing (Governmental) 4.00

Total 8.00

In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50 minute hour. Type of Instructional Delivery Method: Group Live.

Name of Participant: Robert Miller

Course Title: Latest Developments in Government and Nonprofit Accounting andAuditing (GNAA)

Completion Date: 6/3/2019 Total CPE Credits Awarded: 8.00

Field of Study: Accounting (Governmental) - Technical (4), Auditing (Governmental) -Technical (4)

New York Field of Study: Accounting (4), Auditing (4)Delivery Method: Group Internet-Based

Course Sponsor

Surgent McCoy CPE, LLC 201 N. King of Prussia Road, Suite 370 Radnor, PA 19087 610-688-4477 (phone) 610-688-3977 (fax)

Surgent McCoy Sponsor Numbers

New York - 000618 Texas - 9314 NASBA's National Registry of CPE Sponsors - ID 103212

Please Note: In accordance with the standards of the National Registry of CPE Sponsors andthe Quality Assurance Service programs, and the standards set forth in Circular 230 section10.6, CPE and CE credit has been granted based on a 50-minute hour.

Elizabeth KolarExecutive Vice President, Financial Education

8/12/19 8:00am Welcome & Introduction | Presentation of theOutstanding CPA in Government Award | Economic a...

ECO 75

8/12/19 9:45am GAO/ASB Update AU (25); AUG (25) 50

8/12/19 10:55am GASB Update AG 75

8/12/19 1:15pm Implementing the GASB Lease Standard AG 75

8/12/19 2:50pm Presenting to Governing Bodies SK 75

8/12/19 4:15pm Fiduciary Practicalities (Repeated in GAE1927) AG 75

8/13/19 7:00am SLG Ethics Update RE 50

8/13/19 8:00am Morning Announcements & Introduction | Blinded by theHype

A 75

8/13/19 9:45am General Controls Over IT - A COSO Priority AUG (25); IT (50) 75

8/13/19 11:10am Lesson Learned in Dealing wth Actuaries AUG 75

8/13/19 1:25pm Managing Federal Fraud Risks AUG 75

8/13/19 3:00pm Intersection of Audit Evidence and Tech AUG 75

8/13/19 4:25pm Attracting & Retaining Talent PHR 50

Total Minutes Combined 900

Date/Time Session #/Title Field of Study Total Min

Total CPE 18

Robert Miller

Dear Robert

Thank you for attending the Governmental Accounting and Auditing Update Conference 2019. This document willserve as evidence of successful completion of the Continuing Professional Education (CPE) sessions youparticipated in below. Each individual session that you attended is displayed along with the correspondingnumber of minutes received. Please maintain this document for your records as it is the responsibility of theparticipant to maintain this document.

Clar Rosso, MAEVP Engagement & Learning Innovation

In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour.Participating state boards of accounting have final authority on the acceptance of individual courses for CPE credit.

Page 1 of 1220 Leigh Farm Road, Durham, NC 27707-8110T: +1 919.402.4500 F: +1 919.402.4505

Sponsor Numbers: IL-158-000880; NJ-20CE00029900; PA-PX177106; TX-000215; National Registry 141642; All Others-A-0001

Field of Study – Abbreviations

A – Accounting

AG – Accounting (Governmental)

AU – Auditing

AUG – Auditing (Governmental)

BE – Behavioral Ethics

BL – Business Law

BMO – Business Management & Organization

CM – Communications & Marketing

CSA – Computer Software & Applications

ECO – Economics

F – Finance

IT – Information Technology

MS – Management Services

PD – Personal Development

PHR – Personnel/Human Resources

PROD – Production

RE – Regulatory Ethics

SK – Specialized Knowledge

STAT – Statistics

T – Taxes

Auditors must use Professional Judgment when determining and documenting if a sessionqualifies for Yellow Book CPE in accordance with the Government Accountability Office, Government Auditing Standards, December 2011 Revision and Guidance on Requirements for Continuing Professional Education, GAO-05-568.

Credit hours are recommended in accordance with the Statement on Standards for Continuing Professional Education (CPE) Programs. Your State Board is the Final Authority for the Number of Credit Hours and Field of Study allowed for a particular program.

Instructional Delivery Method: Group Internet Based

220 Leigh Farm Road, Durham, NC 27707-8110T: +1 919.402.4500 F: +1 919.402.4505

10/9/21, 1:38 PM CPE | CPA CPE | CPE for CPAs | CPE Courses| Certificate

https://www.cpecredit.com/Customer/TestCertificate/2746326 1/1

CPE Solutions, LLC dba Professionals Publishing Group

Certificate of CompletionThis certificate is presented to

Samuel Millerfor successful completion of

PA2010 Pennsylvania Ethics and Rules of Conduct for CPA's FinalExam

Completion Date: 11-30-2019

Field Of Study:Ethics

*CPE Credits: 4

Delivery Method:Interactive QAS Self-Study

CPE Sponsor #sNational Registry of CPE Sponsors Number:111907 Illinois #158-002734 Ohio #S0019New York #002021 Texas #7931PA #PX-001926-L

Enrolled Agent/PTIN IRS sponsor approval code: #XW9MP

Derek Finger

*In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour.

5701 East Hillsborough Avenue, Suite 2459, Tampa, Fl 33610 WWW.CPECREDIT.COM 1-800-545-7601


Course Title: Latest Developments in Government and Nonprofit Accounting andAuditing (GNAA)

Completion Date: 6/29/2020 Total CPE Credits Awarded: 8.00

Field of Study: Accounting (Governmental) - Technical (4), Auditing (Governmental) -Technical (4)

New York Field of Study: Accounting (4), Auditing (4)Delivery Method: Group Internet-Based

Course Sponsor







Course Title: Fraud in Not-for-Profit Entities and Governments: Stealing fromEveryone (FANG)

Completion Date: 12/2/2020 Total CPE Credits Awarded: 8.00Field of Study: Auditing (Governmental) - Technical (8)New York Field of Study: Auditing (8)Delivery Method: Group Internet-Based

Course Sponsor






Pennsylvania Institute of CPAs

1801 Market Street, Suite 2400

Philadelphia, PA 19103

Certi�cate of Completion

(/picpa)

Thank you for choosing the PICPA. Search our course catalog for hundreds of options to ful�ll all of your

CPE requirements.

GROUP STUDY

Robert Miller (91489)

245 Edgegrove Rd

Hanover, PA 17331

Course No: 39305

Date Earned: 07/14/2020

Not-for-Pro�t and Government Accounting Conference - Webcast

Webcast

Webcast

CPE: 1.00 Credits, Ethics; 3.00 Credits, Other; 12.00 Credits, A&A

Please check your contact information and call (215) 496-9272 or e-mail [email protected] with any

changes.

Manage Your CPE Schedule, Track Credits, and More

Access the My Account section. Download materials, submit evaluations, print certi�cates of

completion, view participant lists, add courses from other approved CPE providers, and maintain your

CPE records.

Satisfaction Guaranteed

The PICPA is committed to providing you with the highest quality education. If you are not completely

satis�ed with a course, the PICPA will provide you with another program at no cost.

Pennsylvania State Board of Accountancy Provider No. PX000490L

New Jersey State Board of Accountancy Provider No. 20CE00027000

New York State Board of Accountancy Provider No. 002218

Pennsylvania Accredited CLE Provider No. 545

https://www.picpa.org/picpa

Vice President – Learning & Development

The Government Finance Officers Associationof the United States and Canada

presents this

CERTIFICATE OF PROFESSIONAL DEVELOPMENTto

R. Samuel Millerfor successfully completing

25th Annual Governmental GAAP Updatein the field of

Accounting (Governmental)

November 5, 2020National Registry of CPE Sponsors ID Number: 103133

4.00

Group Internet-based

Executive Director/CEO

203 North LaSalle, Suite 2700Chicago, Illinois 60601312-977-9700

In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50 minute hour.

, , Phone: Fax: Email:

Certifies ThatRobert Samuel Miller

Has successfully completed the course titled:

GFOA PA Webinar: Collection Strategies During Difficult Times12/10/2020

Total Credits Earned: 1.00

Of the earned credits for this educational activity credits are applicable for GAGAs

Credit Details

Name: Robert Samuel Miller

Course: GFOA PA Webinar: Collection Strategies During Difficult Times

Date: 12/10/2020 Total Credits Earned 1.00

Credit Type Number of

Credits Session Date Time Presenter

EmergingIssues inMunicipalManagement

1.00 GFOA PA Webinar: Collection StrategiesDuring Difficult Times 12/10/2020

GFOA-PA Sponsor # PX177133461 Cochran Road, #246, Pittsburgh, PA 15228

Phone: 412-343-2437 Fax: 412-344-0599 Email: [email protected]

Certifies ThatRobert Samuel Miller

Has successfully completed the course titled:

Finance Officer's Role in Collective Bargaining11/12/2020

PA Program Sponsor # PX177133

Total Credits Earned: 2.00Bruce T. Koller

Bruce T. Koller

Of the earned credits for this educational activity credits are applicable for GAGAs

Credit Details

Name: Robert Samuel Miller

Course: Finance Officer's Role in Collective Bargaining

Date: 11/12/2020 Total Credits Earned 2.00

Credit Type Number of

Credits Session Date Time Presenter

EmergingIssues inMunicipalManagement

2.00 Finance Officer's Role in CollectiveBargaining 11/12/2020

10/9/21, 1:38 PM CPE | CPA CPE | CPE for CPAs | CPE Courses| Certificate

https://www.cpecredit.com/Customer/TestCertificate/2860617 1/1

CPE Solutions, LLC dba Professionals Publishing Group

Certificate of CompletionThis certificate is presented to

Samuel Millerfor successful completion of

PA2010 Pennsylvania Ethics and Rules of Conduct for CPA's FinalExam

Completion Date: 12-08-2020

Field Of Study:Ethics

*CPE Credits: 4

Delivery Method:Interactive QAS Self-Study

CPE Sponsor #sNational Registry of CPE Sponsors Number:111907 Illinois #158-002734 Ohio #S0019New York #002021 Texas #7931PA #PX-001926-L

Enrolled Agent/PTIN IRS sponsor approval code: #XW9MP

Derek Finger

*In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour.

5701 East Hillsborough Avenue, Suite 2459, Tampa, Fl 33610 WWW.CPECREDIT.COM 1-800-545-7601

robert samuel miller

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