The Nonprofit Guide to Closing the GAAP on New Standards
While some nonprofit organizations began implementing the new Leases and Credit Losses standards issued by the FASB at the end of 2022, others are still in the process. Discuss best practices for implementation, including classification, accounting and disclosure of leases and determining which assets are subject to the Credit Losses standard and which are not. Then, explore the current FASB agenda, including potential updates to crypto assets and software costs. 
Laurie Horvath, CPA – Partner, Not-for-Profit Practice Leader, Baker Tilly US, LLP, Southfield

ASC 842: Presentation, Disclosure & Lessons Learned
As of June 30, 2023, all nonprofit organizations should be implementing the latest iteration of ASC 842: Leases, as set forth by the FASB in its 2019 update. Join us for an overview of the key changes present within ASC 842, including requirements for presentation and disclosures, as well as lessons learned since its initial implementation.
Duane Reyhl, CPA, CGMA – Audit and Accounting Partner, AHP, Midland

The Nonprofit Guide to Closing the GAAP on New Standards
While some nonprofit organizations began implementing the new Leases and Credit Losses standards issued by the FASB at the end of 2022, others are still in the process. Discuss best practices for implementation, including classification, accounting and disclosure of leases and determining which assets are subject to the Credit Losses standard and which are not. Then, explore the current FASB agenda, including potential updates to crypto assets and software costs. 
Laurie Horvath, CPA – Partner, Not-for-Profit Practice Leader, Baker Tilly US, LLP, Southfield

Ask the Experts: Tax Edition
Tax on, or related to, nonprofit entities is the focus of our panel discussion. Bring your questions about Form 990 filing requirements, unrelated business income tax, how different types of revenue are classified for tax purposes and more.
Anastasia Loew, CPA – Tax Associate, Maner Costerisan, Lansing
Brandy Mikula, CPA – Principal, Maner Costerisan, Lansing
Moderator: Gina Vermeersch – Tax Associate, Maner Costerisan, Lansing

Post-COVID Money Matters
With the official end to the national public health emergency earlier this year, the many forms of COVID-19 relief funds are at or nearing the end of their runway – for individuals, for schools, for governments and for nonprofit organizations. As excess funds runout, discuss considerations and strategies nonprofit organizations can implement to continue pursuing their mission while adjusting to post-pandemic fiscal restraints amid rising demand for services.
Jennifer Lohrer-Elstone, CPA – CFO, Financial One Accounting, Inc., Plymouth
Anne-Marie Smith, CPA – President, Financial One Accounting, Inc., Plymouth

A Nonprofit Approach to Managing Change
Effective nonprofit organizations are always prepared to weather change. Analyze the three stages of change management and determine strategies for preparing to implement change among team members as well as monitoring and reinforcing the changes made.
Tom Borg, CHDA, CPDFA, MA – Founder & President, Tom Borg Consulting, LLC, Canton

Do Your Audit Risk Assessments Pass the Test?
Recent updates to audit risk assessment requirements introduced by SAS No. 145 intend to help auditors avoid making assertions that might be susceptible to misstatement. Review the inherent risk factors set forth by SAS 145, including how to apply its prescribed changes to your audit risk assessment process.
David Arman, CPA, MBA – Senior Manager – Audit Quality, AICPA, Durham, NC

Minding the P’s & Q’s of NFP Accounting Best Practices
In the profit sector, accounting tends to focus on profit, but not-for-profit (NFP) accounting pays special attention to accountability. Use these best practices for following the agreed upon procedures of NFP accounting to ensure organizational programs are delivering the best value to stakeholders.
Abby Fakhoury, CPA – Assurance Manager, Plante Moran, Southfield
Melissa L. Stein, CPA – Assurance Manager, Plante Moran, Southfield

Ethical Considerations: Tips for Navigating NOCLAR
When it comes to handling the transition of clients between different audit service providers, ethics dictate that concerns regarding fraud or noncompliance be shared. In fact, two AICPA committees are dedicated to providing clarity around these circumstances. Find out what your obligations are according to the Auditing Standards Board (ASB) and the Professional Ethics Executive Committee and walk away with a better approach to both employer and client noncompliance with laws or regulations (NOCLAR).
Raymond T. Rowe, CPA, JD – Attorney, Raymond T. Rowe, PC, Troy

Not All Heroes Wear Capes: Cybercrime Edition
Nonprofit organizations are a prime candidate for cybercrime, as sensitive information regarding staff, volunteers and donors are a valuable prize among criminals. Examine the current cybersecurity climate and review recent high-profile cases to gather insight into today’s top threats. Plus, determine best practices for preventing and responding to cyber incidents.
Robert Cote – President, Security Vitals, Clarkston