2015 Employee Benefit Plans Annual Audit ConferenceApril 30, 2015Universal City and Webcast

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Overview:Employee benefit plans are complex. Auditors need to know more and more about growing regulatory and reporting and disclosure requirements. Audit deficiencies are more common than firms care to see, and the risk of plan failures or fraud is always present.

The 2015 Employee Benefit Plans Annual Audit Conference will provide you with the guidance you need to know—when you need to know it, which is when you’re planning your benefit plan audits. Learn about recent regulatory updates coming from the Department of Labor and the Internal Revenue Service. Last but not least, you will be updated on auditing and accounting standards and useful tools to help you maintain your edge and deliver what your clients expect—timely advice and a sound quality audit.

Designed for: CPAs who perform employee benefit plan audits including staff to partner levels, and financial professionals who specialize in accounting and auditing of employee benefit plans.

Credit Information:CPE Hours: 8AA Hours: 8

CONFERENCE OVERVIEW

Welcome

Department of Labor Update

The Regulators Are Watching

The Alphabet Soup of Investments

Break

The Alphabet Soup of Investments (continued)

Lunch (Plated lunch provided)

It’s Not “That” Unusual

Raising the Bar: Frequent Violations of Professional Standards

Break

Don’t Do This: Do That!

Tax Talk for Auditors

Adjourn

AGENDA {AT-A-GLANCE}08:30

08:35

09:20

10:05

10:35

11:45

12:45

02:35

02:45

2015 EMPLOYEE BENEFIT PLANS ANNUAL AUDIT CONFERENCEUNIVERSAL CITY HILTON UNIVERSAL CITY & WEBCAST APRIL 30, 2015

Bertha Minnihan, CPAConference ChairMoss Adams LLP

Troy M. Atkinson, CPAHemming Morse LLP

Darlene Bayardo, CPABDO USA LLP

William T. Botzum, CPAJGD & Associates LLP

Maya S. Ivanova, CPA, MBAWilson Ivanova CPAs Inc. APAC

Jill C. Kitchin, CPA, MBAHood & Strong LLP

Gregory E. Klein, CPAMiller Kaplan Arase LLP

Ryan Koch, CPAMoss Adams LLP

Daniel B. Landes, CPAGreen Hasson Janks

Danhira B. Millan, CPABarbich Hooper King Dill Hoffman

Jenifer Siou, CPA, CFENSBN LLP

Mark Wirth, CPAMcGladrey LLP

Conference Planning Committee

Special thanks to our Gold sponsor

Burr Pilger Mayer Inc. bpmcpa.com

Special thanks to our Silver sponsor

Moss Adams LLPmossadams.com

SESSIONDETAILS

08:30

08:35

09:20

10:05

12:45

01:35

02:35

02:45

03:45

04:4510:45

10:35

11:45

WelcomeBertha Minnihan, CPAConference ChairMoss Adams LLP

Department of Labor UpdateIan Dingwall, CPAChief AccountantU.S. Department of LaborEmployee Benefits Security Administration

The Regulators Are Watching• Top three issues regulators see • Differences between agencies• Agency areas of focus• Process after selection• Audit of plan

Moderator:Marilee Lau, CPARetired Partner, KPMG LLP

Panelists:Ian Dingwall, CPAChief AccountantU.S. Department of LaborEmployee Benefits Security AdministrationMiguel Paredes, CIASupervisory InvestigatorU.S. Department of Labor Employee Benefits Security Administration James D. SzollosiEmployee Plans Group ManagerInternal Revenue Service

The Alphabet Soup of Investments• How to identify types of investments

- Common/Collective Trust (CCT)- Pooled Separate Accounts (PSA)- Hedge Funds- Guaranteed Investment Certificates (GIC)- Mutual funds- Hard to value

• Reporting and disclosure• ProcessDena Herbolich, CPAMoss Adams LLP Ryan Koch, CPAMoss Adams LLP

Break

The Alphabet Soup of Investments (continued)

Lunch (Plated lunch provided)

It’s Not “That” Unusual• Limited vs. full scope audits vs. Form 11-K• 403(b)• Terminated vs. frozen vs. merged plans• Change in providers• Revenue sharing• First year audits• Successor auditorMarilee Lau, CPARetired Partner, KPMG LLP

Raising the Bar: Frequent Violations of Professional Standards• Misrepresentation of firm’s practice • Financial statement deficiencies • Inadequate documentation • Over-reliance on SOC 1 report • Inadequate auditor’s reports • Enhancing audit quality Darlene Bayardo, CPABDO USA LLPMark Wirth, CPAMcGladrey LLP

Break

Don’t Do This: Do That!• Definition of compensation• Late remittances• Eligibility• Party in interest• Prohibited transactions• Distribution issuesJill C. Kitchin, CPA, MBAHood & Strong LLPKevin E. Nolt, Esq.Trucker Huss

Tax Talk for Auditors• Compliance testing• Form 5500 review and reconciliation by auditors• ERISA supplemental schedules• Audit efficiencies in testingWilliam T. Botzum, CPAJGD & Associates LLPMarilyn Ryding, APA, AIFMarilyn Ryding Retirement Plan ConsultingMark Wirth, CPAMcGladrey LLP

Adjourn

Special thanks to our Silver sponsor

Moss Adams LLPmossadams.com

Conference RegistrationApril 30, 2015 | Burbank Area | 5142784AMember $325 l Nonmember $425 l VP $0 l Coupon $0

Webcast RegistrationApril 30, 2015 | Webcast | 5142784BMember $325 l Nonmember $425 l VP $0 l Coupon $0

Discount ProgramsSave hundreds with Value-Priced Education(VPE) and Coupons.

VPE 80 $1,295 CalCPA MemberVPE 40 $795 CalCPA MemberVPE 24 $675 CalCPA MemberCoupon 10 $2,495 CalCPA Member

Learn more about discount programs (800) 922-5272 or www.calcpa.org/discount.

ContactCalCPA Education FoundationP.O. Box 45066San Francisco, CA 94145-0066(800) 922-5272Fax (888) 868-8538calcpa.org

Materials for this conference are provided in PDF format. Three business days

before the conference, they will be accessible via calcpa.org/MyEvents.

Registration PolicyAll registrations are taken on a first-come, first-served basis. The CalCPA Education Foundation reserves the right to refuse admission to any individual whose behavior it deems inappropriate.

Cancellation PolicyIf you need to cancel your registration, you must cancel four business days prior to the event to receive a full refund. After that time a refund will be given less a $125 cancellation fee. No refunds will be given for no-shows.

VPE no-shows will have the number of registered CPE hours deducted from their VPE credit.

Coupon no-shows will forfeit the coupon used to register. For registration policies please go to calcpa.org/policies.

Note: Topics and speakers are subject to change. For up-to-date information, please go to calcpa.org.

CalCPA Education Foundation 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 acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417 or www.learningmarket.org.

REGISTER ONLINE www.calcpa.org