ACPEN Signature 2023 Bundle: Governmental & Nonprofit PACKAGE - (32 Hours CPE)

Frank Crawford, CPA Related Seminars and Products

Crawford & Associates, P.C.

Frank Crawford, CPA, is President of Crawford & Associates, P.C., Certified Public Accountants, an accounting firm located in Oklahoma City, OK. The firm specializes in providing auditing, consulting and accounting services solely to governmental entities and is a member of the AICPA and the AICPA Government Audit Quality Center. Over the last 39 years, Crawford & Associates has provided a variety of audit and accounting services to all sizes of government including many types of financial statement audits and attestation services, fraud investigations, internal control analysis, accounting policy and procedure development, outsourced internal auditing and internal monitoring, developing management anti-fraud programs and controls, quality assurance reviews, training, and expert witness services. 

Mr. Crawford was the recipient of the Association of Government Accountants (AGA) 2014 Private Sector Financial Excellence Award, an annual recognition of one individual who has been deemed by the AGA to have made significant contributions to the field of governmental financial management.  Frank was also recognized as a recipient of the U.S Graduate School’s “2010 Instructor Excellence Award”. Quoting the U.S. Graduate School officials, “Your students and colleagues, as well as Graduate School Staff, honour and value the work that you do here, as evidenced by the many statements of support that praised your skills. Of the School’s 800+ instructors, you are one of only thirteen who will receive this prestigious award this year.” 

In 2012, Mr. Crawford completed a 4 year term as Chairman of the AICPA Government Expert Panel after serving on the Panel for 11 years, and is currently the Chairman of the Oklahoma Society of CPAs Government Accounting and Auditing Committee (27 years), and has also been involved in a number of other AICPA committees and task forces as they relate to governmental accounting and auditing, including the AICPA Governmental Accounting and Auditing Committee, the AICPA Government and Not-For-Profit Expert Panel, the AICPA Government Performance and Accountability Committee, the AICPA GASB 34 Audit Guide Revision Task Force, and the GASB’s recent Financial Reporting Model revision Task Force. In 2015, Mr. Crawford completed a 4 year term as Chairman of the AICPA’s annual Government and Not-For- Profit Training Conference after serving on the Planning Task Force of the Conference for 18 years. 

Over the years, Mr. Crawford has assisted both the AICPA and GASB in the development of several implementation guides as a member of an advisory group, task force or technical content provider. His experience with GASB 34 implementation and audit issues dates back to June 30, 1999, as auditor of the first general-purpose government in the United States to implement the requirements of GASB 34. 

Mr. Crawford is also currently working with many of the US states, territories, commonwealths and freely-associated compact governments on audit finding resolution and financial analysis projects and also serves as a technical consultant and advisor to a number of Federal Government Agencies.  Frank is a frequent lecturer, trainer and discussion leader for numerous groups, including U.S. Federal Government Agencies, various local and national CPA firms, a number of State Societies, and has also appeared in several AICPA continuing professional education videos and live CPE broadcasts and webcasts related to governmental accounting and auditing. 

Commonly known as Frankie to clients, friends and family, and Pappy to his two grandchildren, Mr. Crawford has two children and two grandchildren, daughter Madison and husband Jon, son Blake, 5 year old grandson Brody, and 3 year old granddaughter Brenley. Mr. Crawford also has the good fortune to be married to Cindy Crawford (not the supermodel, but better). 
 

Lee Klumpp, CPA Related Seminars and Products

Lee Klumpp, CPA, is a National Assurance Technical Partner with BDO Seidman, LLP’s  Assurance Division and BDO’s Institute for Nonprofit Excellence. He is based in BDO’s Bethesda, Maryland office. Prior to joining BDO Seidman, Lee worked in the audit practices of Ernst and Young, LLP and KPMG.

His representative clients included Children’s National Medical Center, Elizabeth Glaser Pediatric AIDS Foundation, American Cancer Society, World Wildlife Fund, National Wildlife Federation and United Way of America. His experience includes: Planning, performing and supervising a wide variety of financial statement and pension plan audits; Analyzing internal controls and policies, and writing accounting policies and procedures manuals; Working with organizations with multiple nonprofit and for-profit entities; Significant expertise in compliance auditing of organizations receiving federal financial funding in accordance with Office of Management and Budget (OMB) A-133, A122 and A-110.; Preparing, reviewing and auditing indirect cost rates proposals; Presenting audit reports and management letters to Boards of Directors and Audit Committees. 

Lee is an accomplished speaker who has presented on numerous occasions on a variety of issues relating to nonprofit organizations through the Greater Washington Society of CPAs, the Virginia State Society of CPAs, American Institute of Certified Public Accounts as well as internally developed programs for continuing professional education programs for the firms that he has worked.
 

Jeffrey D. Mechanick, CPA, M.B.A. Related Seminars and Products

Jeffrey D. Mechanick, CPA, is Assistant Director for Nonpublic Entities at the FASB. In that role, he provides strategic and technical oversight of all activities involving not-for-profit (NFP) organizations and private companies, chairs the FASB’s Not-forProfit Advisory Committee, oversees support of the Private Company Council, and participates in some of the FASB’s broader outreach activities. He is also a member of the Technical Advisory Group of the International Financial Reporting for Nonprofit Organizations initiative (#IFR4NPO). Jeff has also been the overall lead staff member for the Blue-Ribbon Panel on Standard Setting for Private Companies and the FASB/IASB Financial Crisis Advisory Group.

Prior to joining the FASB staff in 2006, Jeff spent 20 years working in and with the notfor-profit sector, as the CFO of Planned Parenthood Federation of America, Inc., and before that, as a Senior Manager with KPMG, LLP, in the firm’s New York office. From 1992 to 1994, he served as the National Technical Senior Manager for the firm’s Higher Education, Research, and Other Not-for-Profit Organizations (HERON) practice. He is also a past member of the AICPA’s NFP Expert Panel. Jeff received his MBA from Rutgers University and his AB from the University of Chicago, and he is a member of the AICPA and the New York State Society of CPAs. He is also an adjunct instructor in Columbia University’s MS program in Nonprofit Management.

Paul E. Coggins, JD Related Seminars and Products

Paul Coggins, JD, is a partner at Locke Lord LLP, where he co-chairs the firm’s national White Collar Criminal Defense and Internal Investigations practice. Paul served as the U.S. Attorney for the Northern District of Texas from 1993 to 2001 and as the president of the National Association of Former United States Attorneys from 2019 to 2021. He received his B.A. in Political Science from Yale University and both a B.A. and a Diploma in Law from Oxford University as a Rhodes Scholar, before graduating from Harvard Law School.

Paul is a former radio host, a published author, a frequent speaker, and is involved in numerous public service organizations. Paul’s most recent novel (The Eye of the Tigress) was released in August 2021. His third Cash McCahill book (Chasing the Chameleon) is due out next year.

Mr. Dennis F. Dycus, CFE, CPA, CGFM Related Seminars and Products

Dennis F. Dycus, CPA, CFE, CGFM, is retired, after 39 years in the Office of The Comptroller of the Treasury of the State of Tennessee as the Director of the

Division of Municipal Audit where he was responsible for the audits of all local governments in Tennessee. His responsibilities included conducting investigations related to fraud, waste and abuse in local governments.

For the last several years, Dennis has developed and/or conducted training programs in all fifty U.S. states and in various countries for the Association of Certified Fraud Examiners, The American Institute of Certified Public Accountants, and many state CPA societies and associations. In addition, Dennis has provided training for the United States, GAO, Department of Labor, the Environmental Protection Agency, the GAO and the OMB. He has also worked with numerous state audit organizations and individual professional firms.

J. Michael Inzina, CPA, CGFM, CGMA Related Seminars and Products

J. Michael Inzina, CPA, CGFM, CGMA is president and CEO of Audit Litigation Training and Efficiency Consulting, Inc. (ALTEC), a consulting company serving the accounting and auditing community in audit efficiency, training, ethics and litigation support.  In 2020 he retired from public practice after forty-four years, concentrated in governments, financial institutions, public utilities and nonprofit organizations.  Mike holds a BBA in accounting from the University of Louisiana (Monroe), where he graduated summa cum laude in May 1976.  He is a member of the American Institute of CPAs, the Society of Louisiana CPAs, the Association of Government Accountants and the GFOA, and earned the CEA in governmental in 1990.  He was awarded the Certified Government Financial Manager (CGFM) designation in 1996, and the Certified Global Management Accountant (CGMA) designation in 2012.  Mike is a past chapter president and member of the Society of Louisiana CPAs Board of Directors and served two terms as chairman of the Governmental Positive Enforcement Program of the Louisiana State Board of CPAs.  He has served on numerous committees of the Society of Louisiana CPAs, and presently is a member and past chairman of its Ethics committee.                  

Mike has twice served as a member of the AICPA Professional Ethics Executive Committee (1986-1989, and 2000-2003), and served as a member of the AICPA Auditing Standards Board from 1997 to 2000. From 1986 to 1993, he served as a member of AICPA Independence and Behavioral Standards Subcommittee, and was Subgroup Chairman of the Governmental Technical Standards Committee.  During this time he conducted numerous investigations of complaints filed by federal, state and local agencies alleging substandard performance of audits of governmental and nonprofit entities, and represented the Professional Ethics Division at hearings of the Joint Regional Trial Board.

He contributed to the GASB Statement 34 Implementation Guide, AICPA Statement of Position 98-3, the industry audit and accounting guide Audits of State and Local Governmental Units, the AICPA Practice Aid to SAS 99 (fraud) and assisted in revisions to the Louisiana Governmental Audit Guide and in drafting state legislation affecting governmental accounting and auditing requirements. He has served as technical consultant and instructor for the Louisiana Division of Administration (Office of Community Development), and as consultant to the Louisiana Department of Education.  Mike frequently appears as moderator and panelist on the Accountants CPE Network.                             

He has been named thirteen times as an Outstanding Discussion Leader by the American Institute of CPAs and the Louisiana, South Carolina and West Virginia state societies.  He received a Special Recognition Award from the Society of Louisiana CPAs Board of Directors for his contributions to continuing education in 1994, and was awarded the 2001 National Education and Training Award from the Association of Government Accountants.  In 2009, Mike was named national Beta Alpha Psi Business Information Professional of the Year. In 2016, he received the Distinguished Service Award from the Society of Louisiana CPAs.

Joel Black, CPA Related Seminars and Products

Chairman

Governmental Accounting Standards Board (GASB)

Joel Black was named chairman of the Governmental Accounting Standards Board, effective July 1, 2020. Joel came to the GASB after almost 16 years as a partner at Mauldin & Jenkins in Atlanta where he was the partner in charge of the firm’s audit practice at the time of his departure. Prior to Mauldin & Jenkins, Joel worked for 12 years at KPMG, LLP. During his experience in public accounting, he exclusively served state and local government clients leading audits and financial statement preparation engagements.

Joel previously served on the Governmental Accounting Standards Advisory Council, the AICPA’s State and Local Government Expert Panel, and the executive committee of the AICPA’s Government Audit Quality Center.

Joel graduated from Georgia State University and is a Certified Public Accountant.

David L. Cotton, CPA, CFE, CGFM Related Seminars and Products

Chairman of Cotton & Company LLP

David L. Cotton, CPA, CFE, CGFM, is an accountant with Cotton, a Sikich Company, headquartered in Alexandria, Virginia. He has performed grant and contract, indirect cost rate, financial statement, financial related, and performance audits for more than two dozen Federal inspectors general as well as numerous other Federal and State agencies and programs.

Dave received a BS in mechanical engineering (1971) and an MBA in management science and labor relations (1972) from Lehigh University in Bethlehem, PA. He also pursued graduate studies in accounting and auditing at the University of Chicago Graduate School of Business (1977 to 1978).

Dave served on the Advisory Council on Government Auditing Standards (the Council advises the United States Comptroller General on promulgation of Government Auditing Standards—GAO’s yellow book) from 2006 to 2009. He served on the Institute of Internal Auditors (IIA) Anti-Fraud Programs and Controls Task Force and co-authored Managing the Business Risk of Fraud: A Practical Guide. He served on the American Institute of CPAs Anti-Fraud Task Force and co-authored Management Override: The Achilles Heel of Fraud Prevention.

Dave is the past-chair of the AICPA Federal Accounting and Auditing Subcommittee and has served on the AICPA Governmental Accounting and Auditing Committee and the Government Technical Standards Subcommittee of the AICPA Professional Ethics Executive Committee.

Dave chaired the Fraud Risk Management Task Force, sponsored by COSO and ACFE and is a principal author of the COSO-ACFE Fraud Risk Management Guide. Dave has testified as an expert in governmental accounting, auditing, and fraud issues before the United States Court of Federal Claims and other administrative and judicial bodies. He has been an instructor for the George Washington University masters of accountancy program (Fraud Examination and Forensic Accounting), and has instructed for the George Mason University Small Business Development Center (Fundamentals of Accounting for Government Contracts).

Dave was the recipient of the ACFE 2018 Certified Fraud Examiner of the Year Award (“presented to a CFE who has demonstrated outstanding achievement in the field of 2 fraud examination … based on their contributions to the ACFE, to the profession, and to the community”).

C. Clinton Davis, CPA, JD Related Seminars and Products

Krage & Janvey, L.L.P.

C. Clinton Davis JR, is with the law firm of Krage & Janvey, LLP in downtown Dallas.  He graduated cum laude from the SMU Dedman School of Law in 1980 and first in his graduating class from Northwestern State University of Louisiana in 1977 with a Bachelor of Science in Accounting.  He was first licensed in Florida as an attorney in 1980 and then in Texas in 1982.  He has been a licensed CPA in Texas since 1980.  He has been Board Certified in Tax Law by the Texas Board of Legal Specialization since 1988.  He has been named as a Super Lawyer, a Top Attorney in Texas by Texas Monthly, one of the Best Lawyers in Dallas by D Magazine and a Top Rated Lawyer by the Dallas Morning News, all in the tax area. 

Clint has in the past been an author and discussion leader for numerous CPE courses for the Texas Society of CPAs. Clint also speaks before various bar associations and accounting conferences. and is a frequent presenter and moderator on the Accountants’ Continuing Professional Education Network.

Clint primarily represents high net worth individuals and closely held businesses with much of his time devoted to real estate tax planning, implementation of S corporation ESOPs, mergers and acquisitions and private foundations.

Patricia Mayer, CPA Related Seminars and Products

Tax Senior Manager

Moss Adams LLP, Albuquerque, NM

Patricia Mayer, CPA, has practiced public accounting since 1984. She provides
tax and related tax planning services with an emphasis on not-for-profit and tribal
organizations as Director of Moss Adams, LLP, Exempt Organizations practice, in San
Diego, CA. Patty works predominately with public charities, private foundations, and
tribal organizations. She is a leader of Moss Adams’ Southern California not-for-profit tax practice and a member of the firm’s Not-for-Profit Tax Committee.

She also has considerable experience in tax compliance and consulting with a focus on
large multi-national organizations and health care providers. She helps clients maintain their tax-exempt status by informing them of changes in the law that may affect their organizations and helping them manage unique situations. 

William Blend, CPA Related Seminars and Products

William Blend, CPA, CFE, heads MSL’s Governmental Practice Group. He has over 30 years of public accounting experience. This experience includes extensive work in auditing and consulting with governmental entities including municipalities, counties, school boards, and special districts. He is a Certified Fraud Examiner. He has performed multiple litigation and consulting engagements involving fraud and other forensic accounting issues. Bill Is a member of the Florida Board of Accountancy and currently serves at the Board Chair. He is also a member of the AICPA State & Local Government Expert Panel. He’s authored numerous CPE courses and has instructed CPE sponsored by the AICPA, FGFOA, the FICPA, and others, including ACPEN.

Robert Scott, CPA Related Seminars and Products

Bob Scott, CPA is Executive Director of Administrative Services for the Town of Prosper, Texas where his responsibilities include all aspects of the City’s financial operations, Information Technology, Human Resources, Municipal Court and Utility Customer Service.  Mr. Scott, a CPA, began his career in public accounting, ultimately serving as an audit manager with responsibility for numerous local government clients. He has extensive experience in accounting and financial reporting issues having served on various GASB review committees and taskforces including the pension taskforce. He has been active in GFOA for many years serving both as Chairman of the Committee for Accounting Auditing and Financial Reporting and on the GFOA Executive Board.   Also, as an active member of the AICPA, he has served as a member of the State and Local Government Expert Panel and has authored the AICPA course:  GASB 68 Pension Accounting and Auditing Seminar. In 2008 the AICPA named him the outstanding CPA in local government.  At the state level, he has twice received GFOA of Texas Outstanding Finance Officer Award and is a Past President.  He currently serves as a Trustee for the Texas Municipal Retirement System. 

Vincent M. Walden, CPA, CFE Related Seminars and Products

CEO

Kona AI

Vincent Walden, CPA, CFE, is CEO of KonaAI, specializing in forensic data analytics, continuous controls monitoring, anti-bribery & corruption analytics and compliance. His primary area of concentration is in providing leading technology and perspectives on both proactive compliance programs and reactive investigations and is 2022’s CFE of the Year by the Association of Certified Fraud Examiners.

Prior to leading KonaAI as their CEO, he was a managing director at Alvarez & Marsal, and a partner at Ernst & Young’s Forensic & Integrity Services Practice in Dallas, New York and Atlanta. Before EY, he worked at KPMG and Arthur Andersen. During his career, he also served as President and CFO of a privately-funded Internet company, which was subsequently sold to a Fortune 500 Company.

As an industry thought leader, Mr. Walden sits on Compliance Week’s Advisory Board and is featured in many publications including Internal Auditor Magazine, Compliance Week, Forbes, The Wall Street Journal, Harvard Business Review and The Economist. He is a regular columnist for FRAUD Magazine and writes about anti-fraud innovation. As part of COSO’s Anti-Fraud Task Force, Mr. Walden co-authored its “Fraud Risk Management Guide”, which was released in September 2016 and is being updated in 2022. He also hosts a bi-weekly podcast show, “The Walden Pond”, which focuses on compliance innovation and is an Adjunct Professor at Fordham Law School teaching on compliance technology & innovation.

Kevin M. Rockecharlie, CISA Related Seminars and Products

Principal

CohnReznick

Kevin M. Rockecharlie, CISA, is a former Partner/Principal of Information Technology Assurance Services for CohnReznick, LLP in Dallas, TX. Kevin has more

than 20+ years of experience providing assurance and consulting services to a wide range of industries working with both public and privately held companies.

Kevin’s expertise includes implementing technical accounting guidance such as ASC 606 (Revenue Recognition), implementing artificial intelligence in financial audits, configuration of financial systems, development of data analytics, evaluating and recommending cybersecurity controls as well as performing information technology audits. Kevin has held positions at Accenture, Protiviti, Alcatel-Lucent (Nokia) and Dell Computer.

Kevin graduated from Texas Tech University with a Bachelor of Business Administration in Management Information Systems. He also holds a Master of Science in Accounting and Information Management as well as a Master of Business Administration.

Sandra Johnigan, CPA Related Seminars and Products

Sandra Johnigan is a CPA, Certified in Financial Forensics, and a Certified Fraud Examiner. She currently serves as an Editorial Advisor to the Journal of Accountancy. She served a four-year term, completed in 2016, as a member of the Auditing Standards Board of the American Institute of CPAs (AICPA). She is also one of the principal authors of the Committee of Sponsoring Organizations of the Treadway Commission’s (COSO) Fraud Risk Management Guide. The Guide is intended to serve as best practices guidance for organizations when implementing the COSO fraud risk assessment principle.

Ms. Johnigan is engaged by public companies in civil litigation involving internal controls, disclosures, fraud and accounting issues in SEC filings. Engagements by accounting firms have included the application of auditing standards and accounting principles to a wide variety of issues, including internal controls, allowance for loan losses, financial instruments, revenue recognition and detection of fraud. She has also been engaged by the Department of Justice and the Securities and Exchange Commission. Prior to her current consulting, Ms. Johnigan was an audit partner with EY, where she served as the National Office Chair of both the Thrift Industry Group and Real Estate Industry Group, and Co-Chair of the Financial Services Group. She previously was chair of the AICPA Forensic & Litigation Services Committee and served on the AICPA Council and the AICPA Forensic and Valuation Services Executive Committee.

Lindsey Kennimer, CPA Related Seminars and Products

Lindsey Kennimer is an Audit Partner at Snow Garrett Williams, a local public accounting firm in Weatherford, Texas. Lindsey has over 17 years of experience performing audits of local governments, specifically audits of Texas independent school districts, including extensive experience in single audits and was awarded the AICPA’s Advanced Single Audit Certificate. Lindsey also performs peer reviews of other CPA firms throughout the State of Texas through the AICPA's peer review program and serves as a subject matter expert performing enhanced oversight reviews of Government Auditing Standards/Single Audit engagements reviewed during a firm's peer review for the AICPA's Oversight Task Force. She is currently serving on the TXCPA Planning Committee for the Texas School District Accounting and Auditing Conference and Professional Standards Committee, the GFOA Special Review Committee, TASBO Accounting Research Committee, and the AICPA Government Audit Quality Center (GAQC) Executive Committee.

Raymond Krouse, CPA Related Seminars and Products

Partner

Not-for-Profit and Higher Education Practices

Raymond E. Krouse, Jr., CPA, is a partner on Sikich's not-for-profit and higher education practices team. Ray has more than 25 years of public accounting experience. He has extensive experience in providing audit and consulting services to a wide variety of not-for-profit clients, including colleges and universities, voluntary health and welfare organizations, fraternal and other member organizations and private foundations. In addition, Ray specializes in the areas of Uniform Guidance and Student Financial Aid testing. He has significant experience with the Student Financial Aid requirements and serves as a technical resource for all college and university audits.

Mary O'Connor, CPA Related Seminars and Products

Ms. O’Connor is Partner, Forensic and Valuation Services of Sikich LLP specializing in forensic consulting in litigation and fraud matters for corporations, municipalities, and schools.
Ms. O’Connor has provided litigation consulting and expert witness testimony to Federal, State, and local jurisdictions across the United States and internationally. She routinely works with companies and organizations to solve issues related to employee dishonesty and to provide independent support for insurance claims, civil litigation, and restitution matters.
Becoming a Partner of Sikich LLP in 2010, she was formerly employed by the international forensic accounting firm of RGL, Inc., and Deloitte. She holds a B.A. from the University of Illinois, Urbana, and an M.B.A. with a concentration in finance from Georgia State University, Atlanta. She also holds a certificate in internal controls from the University of Georgia, Athens.