Get a thorough understanding of the requirements of
the Uniform Guidance, the new GAGAs requirements, and recently issued GASB and
FASB pronouncements. Hear the latest on recent SASs and SSAEs.
Highlights
Apply the requirements of the Uniform Guidance in an
effective and efficient manner
Determine how the 2018 Yellow Book: Provides a framework for performing
high-quality financial statement audits with independence; provides the
foundation for government auditors to lead by example in the areas of
independence, transparency, accountability, and quality through the audit
process; has been reformatted as it relates to requirements versus application
guidance; expanded the independence standard, and how the auditors should
respond to significant threats to auditors’ independence; and the related
documentation requirements; modified the peer review standards and the
additional requirements for audit organizations not affiliated with recognized
organizations; includes a definition for waste.
The requirements of recently issued FASB standards, including but limited
to examples of the proper reporting of financial statements under ASU
2016-14—Not-For-Profit Entities (Topic 958): Presentation of Financial
Statements of Not-For-Profit Entities The proper handling of some of the
more vexing issues related to not-for-profit financial reporting, including
determining the proper accounting for grants and membership dues as either
exchange transactions or contributions
The proper application of the new revenue recognition standard and leasing
standard related to not-for-profits
Daniel W. Bradley, CPA Principal Young, Oakes, Brown & Co.,
PC
Dan Bradley is a principal with the regional certified
public accounting firm of Young, Oakes, Brown & Co., PC in Altoona,
Pennsylvania. Dan received his Bachelor of Science degree in Accounting from the
Pennsylvania State University, where he graduated with highest distinction. He
has extensive experience in performing audits, reviews and compilations for
governmental units, not-for-profit organizations, and for profit organizations
subject to the requirements of Government Auditing Standards.
Mr.
Bradley authors educational seminars and course books required by Certified
Public Accountants to meet their continuing professional education license
renewal requirements. He is the co-author of highly-rated continuing
professional education materials that are presently utilized on a national basis
as well as seven highly rated continuing professional education course
books that are presently being utilized in Pennsylvania. He has lectured
extensively for AICPA in the areas of auditing and accounting related to
governmental units and not-for-profit organizations. His skills as an instructor
have won him various awards as an Outstanding Discussion Leader.
In addition, Mr. Bradley has previously
served as an adjunct associate professor at Saint Francis University
in Loretto, Pennsylvania, where he was the recipient of the Continuing Education’s
Instructor of the Year award. Mr. Bradley is a member of the American Institute
of Certified Public Accountants (AICPA) and the Pennsylvania Institute of
Certified Public Accountants (PICPA).