Common Interest Realty Associations Conference Replay (CIRAWEB)

General Session

8:00am - 8:30am EST Introduction to CIRA

David Hochsprung, Partner, Cavanaugh & Co, CPA, LLP

David Hochsprung

Dave Hochsprung is a partner with CAVANAUGH & CO, LLP. He has over 40 years of experience providing accounting, assurance, tax and consulting solutions to a variety of clients. His current industry focus is on common interest realty associations and not for profit organizations. He is the partner in charge of assurance services for Cavanaugh. Prior to joining Cavanaugh, Dave was an assurance partner with a large regional firm in Tampa, Florida.

Dave received his Bachelor of Science degree in Accounting from Bradley University in 1980. He is a member of the American Institute of Certified Public Accountants (AICPA), the Florida Institute of Certified Public Accountants (FICPA), and a number of professional and trade organizations. He is a frequent lecturer for the FICPA and other organizations. He is a founding member and past chairman of the FICPA’s Committee on Common Interest Realty Associations and its related conference committee. He is also a current member of the FICPA’s Editorial Committee and has served as a board member to many local not-for-profit organizations.

The session will provide an overview of the CIRA Committee’s mission statement, goals and objectives. As well as a historical perspective of the Committee’s accomplishments and what value the Committee has provided the FICPA’s membership.

Credits: 0.5 - Technical Business

This session is available to registrants only.

General Session

8:30am - 9:20am EST CIRA Florida Legislative Update & Panel Discussion

Jason Harrell, Chief External Affairs Officer, Florida Institute of CPAs

Jason Harrell

Jason Harrell is the FICPA Chief External Affairs Officer responsible for leading all aspects of the Institute’s public policy, advocacy, governmental affairs and regulatory affairs. He serves as the liaison to the DBPR and Board of Accountancy and is responsible for all advocacy-related external communications and campaigns to increase the value of the CPA license. Jason brings numerous years of experience to this role, previously serving as director of government relations for Florida Court Clerks and Comptrollers Association and budget and communications director for the Clerks of Court Operations Corporation, serving in key roles under two Speakers in the Florida House, and serving in the Executive Office of the Governor in the Office of Policy and Budget and Chief Inspector General’s Office.

Sen. Jennifer Bradley, Florida Senate (R), Senate District 6

Sen. Jennifer Bradley

Senator Jennifer Bradley is an American politician who has served as a Republican member of the Florida Senate since 2020. She represents the 5th district, encompassing Baker, Bradford, Clay, Columbia, Dixie, Gilchrist, Lafayette, Levy, Suwannee, Union, and part of Marion Counties.
Senator Bradley graduated from the University of Florida in 1991 with a degree in Criminology and earned a Juris Doctor from The Florida State University College of Law in 1995. She practiced law, specializing in legal research and drafting, including service as a staff attorney for the judges of the Fourth Judicial Circuit. Jennifer is the owner of Hibernia Property Management, Inc., a commercial rental company in Orange Park. She also serves as business manager for the law office of Bradley, Garrison & Komando, P.A.

Guy Strum, Owner/President, Gladstone, Strum & Company, CPAs

Guy Strum

Guy has been a practicing CPA for the past 30 years. He holds a Bachelor of Business Administration degree from the University of Miami and worked on his MBA at Suffolk University in Boston, Massachusetts. His practice is located in Plantation, Florida and concentrates on providing audit, review and compilation services to CIRAs.

He has been an active member of the FICPA, serving on the Common Interest Realty Associations Committee since 2000 including Chair in 2007. Since then, has chaired this committee’s Legislative Sub-Committee. He also currently serves as Chair of the State Legislative Policy Committee. Guy is also a past FICPA Council member.

Jennifer Green, President & Owner, Liberty Partners of Tallahassee, LLC

Jennifer Green

Jennifer Green is President and owner of Liberty Partners of Tallahassee, LLC and founded the firm in early 2007 with former U.S. Senator Connie Mack. With over 24 years of experience in political, lobbying and grassroots activities in the State of Florida she consults primarily on state Legislative and Executive branch issues affecting corporations, trade associations, local governments and not-for-profits. Jennifer is the Past Chairman of the Florida Association of Professional Lobbyists (FAPL) and still serves on the board and in numerous capacities within the organization including as a trustee of the FAPL Educational Foundation. She helped develop the DPL credentialing program.

Prior to Liberty Partners, Jennifer served as the Deputy Executive Director and lead lobbyist for the Florida Institute of Certified Public Accountants (FICPA). Jennifer headed up the legislative, communications, regulatory, political committee and membership functions of the 18,000-plus member organization with a $13 million annual budget. Jennifer’s direct staff reports consisted of more than 20 management and director-level employees. She represented the CPA profession as a registered lobbyist before the Florida Legislature and Cabinet for more than a decade.

Jennifer was responsible for the administration and fundraising efforts of five political action committees totaling more than $350,000 in contributions per election cycle and a statewide grassroots network with more than 400 individual CPAs. Previous to her tenure with the FICPA, she lobbied the Florida Legislature on behalf of the Florida Bankers Association and a private lobbying firm. In addition, Jennifer participated in several statewide Florida political campaigns including the 1992 Bush-Quayle Presidential campaign and former Governor Jeb Bush’s 1994 and 1998 campaigns.

In addition to lobbying, Jennifer’s background includes experience in many aspects of advocacy including political action committee fundraising, grassroots activities, coalition building, strategic management, communications, member relations and marketing. Jennifer has a wide range of business-related expertise, but has focused recently on professional regulatory issues, state and local taxation, local government auditing issues, not-for-profit and for-profit accounting and auditing issues, legal liability reform, constitutional amendment reform and common interest realty association regulation. Jennifer has worked with several successful business coalitions and directed the efforts of a group of 27 organizations that successfully defeated a proposed constitutional amendment that would have created a services tax in Florida.

Jennifer earned her Certified Association Executive (CAE) designation from the American Society of Association Executive (ASAE) after graduating from the U.S. Chamber of Commerce four-year association management program. Jennifer also earned the Designated Professional Lobbyist (DPL) title from the Florida Association of Professional Lobbyists (FAPL). Jennifer is a member of ASAE, the Florida Society Association Executives (FSAE) and serves on the boards of FAPL, Florida Chamber Political Institute, Florida Chamber CCE and is a past member of FSAE’s Board and Foundation. Jennifer received her Bachelor Degree in Political Science from Florida State University. She and her husband reside in Tallahassee, Florida.

Hear directly from Senator Jennifer Bradley - the sponsor of key legislation related to community associations. This panel discussion will include recent changes to Florida law during the 2024 Legislative Session and how these change affect Florida CPAs and what is on the horizon for the 2025 Legislative Session.

Credits: 1 - Technical Business

This session is available to registrants only.

General Session

9:25am - 10:15am EST Structural Integrity Reserves

Gabriel Mendoza, Senior Director - Assurance Services and Shareholder, Sokol & Sokol, CPA

Gabriel Mendoza

Gabe Mendoza joined our audit department in September 2016. He performs audits, reviews, and compilations for our condominium and homeowner association clients and manages our quality control process. He supervises field audit engagements, designs audit plans and supervises audit staff. He manages preliminary testing and documentation, turnover audits and agreed-upon procedure engagements. Further, he leads our external training program geared towards property management company accounting departments and property managers looking to increase their technical skills, financial literacy, and expand their ability to communicate financial results to users of the financial statements. Prior to joining Sokol & Sokol, he spent five years working as an auditor at Grant Thornton, LLP in their South Florida offices.
He is a Certified Public Accountant in the state of Florida and a member of the Florida Institute of Certified Public Accountants. He also serves on the Common Interest Realty Association (CIRA) Committee of the FICPA, which plans and presents the annual FICPA Common Interest Realty Association Conference and assists members in becoming more technically proficient in accounting, tax, consultation and certain operational matters related to Florida’s CIRA industry. He graduated from Florida International University with a BS degree in Accounting and a Master of Accounting degree in 2012.

Credits: 1 - Accounting and Auditing

This session is available to registrants only.

Breakout Session

10:20am - 11:50pm EST FASB Update

Bruce Nunnally, Partner Emeritus

Bruce Nunnally

Bruce Nunnally has over 30 years of public accounting experience, including 9 years with the international public accounting firm, Ernst & Young, LLP. Bruce is also a national instructor of accounting and auditing issues. He has presented accounting and auditing continuing education classes for a quarter of the top 30 CPA firms in the U.S.

In 2016 and 2022, Bruce was recognized as an “Outstanding Discussion Leader” by the Florida Institute of Certified Public Accountants.

Bruce was a founding partner of CRI and continues with the Firm in a Partner Emeritus role.

This session will cover recent accounting and auditing standards with specific emphasis on the effects on CIRAs.

Credits: 1.5 - Accounting and Auditing

This session is available to registrants only.

12:50pm - 1:40pm EST Quality Management Standards and an Update on Peer Review

Paul Brown, Director of Peer Review, Florida Institute of CPAs

Paul Brown

Paul Brown joined the FICPA in November 1992 and is the Director of Technical Services for the Florida Institute of CPAs (FICPA). One of Paul's main duties is to serve as the technical reviewer in Florida for the American Institute of Certified Public Accountants (AICPA) Peer Review Program. The program administers approximately 350 reviews annually in Florida and oversees approximately 90 peer reviewers. Paul also assists members in the areas of professional ethics and professional standards. As part of his role in the peer review program Paul has previously been an instructor and author of continuing education programs for the AICPA and FICPA, for which he had received several outstanding discussion leader and author awards. Paul serves on the AICPA's Peer Review Standards Task Force, Technical Reviewers Advisory Task Force to the Peer Review Board and serves as staff liaison to two committees of the FICPA.

This session will cover a brief overview of the AICPA's Quality Management Standards and common peer review findings and deficiencies noted in peer review for CIRA engagements.

Credits: 1 - Technical Business

This session is available to registrants only.

1:45pm - 2:35pm EST The SIRS is Done. Now What - Part 1

Matthew Kuisle, Regional Executive Director, Reserve Advisors, Inc.

Matthew Kuisle

Matthew C. Kuisle is a Director and Shareholder of Reserve Advisors, Inc. Mr. Kuisle is responsible for the overall management and administration of the firm’s Southeast regional office in Tampa, FL. He oversees sales, business development and engineering production staff serving Florida, Georgia and the Carolinas. Mr. Kuisle has conducted hundreds of reserve study assignments throughout the country and frequently conducts reviews of studies conducted by the firm’s engineering staff.

Mr. Kuisle is a frequent author and speaker on topics such as: What to Look for In A Professional Reserve Study, Planning for Future Capital Projects, Reserve Funding Methodologies and common pitfalls for boards and managers. He is a member of the national Business Partners Council for Community Associations Institute (CAI) as well as a council member for CAI’s Florida Legislative Alliance.

Mr. Kuisle is a Professional Engineer, licensed in Florida since 2006 and holds both the Reserve Specialist (RS) and Professional Reserve Analyst (PRA) Designations. He is also a Florida-licensed Continuing Education Provider for Community Association Managers and is currently the Treasurer of his condominium association in Tampa.

Michael Bender, Attorney, Kaye Bender Rembaum

Michael Bender

Michael S. Bender, Esq., Principal Member of Kaye Bender Rembaum, is a leader in
the area of community association law who has been representing community
associations since 1999. He is a featured monthly guest on Ask the Experts airing on
WWNN-1470AM and is a frequent lecturer on community association law, has been
published in several business and legal periodicals and co-authored The Practical
Approach to Property Management for Our Times.

Active with the Community Associations Institute (CAI), Mr. Bender served on the Board
of Directors of the Southeast Florida Chapter from 2003-2014 and continues to serve as
Chapter representative to the Florida Legislative Alliance. Mr. Bender also serves as a
legislative liaison to the Broward Coalition and is with several other Community
Association organizations. He is an active member of the Condominium Planned Unit
Development sub-committee of the Real Property Section of the Florida Bar, and
previously served a three (3) year term on the Florida Bar's Grievance Committee.

Mr. Bender's industry accolades and accomplishments have led him to be named a
"Mover and Shaker" and the Firm to be named a "Top 100 Small Business in South
Florida," and a Top Law Firm in South Florida by the South Florida Business Journal.
The Firm has also received the Readers' Choice Award in 2013, 2014 and 2015 from
the Florida Community Association Journal.

A proponent of continuing education for community association board members and
CAMs, Mr. Bender along with Robert Kaye lead an annual series of free educational
town hall meetings, as well as monthly educational classes, courses and seminars.

Mr. Bender received his Bachelor of Science in Business Administration with Honors
from the John M. Olin School of Business at Washington University in St. Louis, and his
Juris Doctor from the University of California Hastings College of Law in 1993. He
initially practiced intellectual property law in California before moving to South Florida.

Percy Legendre III, Managing Partner, Bashor & Legendre, LLP

Percy Legendre III

Percy J. Legendre, III has over 35 years accounting, tax and consulting experience. In 2001 Mr. Legendre was named managing partner at Bashor & Legendre, LLP, CPAs. He frequently conducts seminars and workshops on various tax and accounting related issues. Mr. Legendre is a member of the American Institute of Certified Public Accountants (AICPA), Florida Institute of Certified Public Accountants (FICPA), FICPA section for Common Interest Realty Associations (CIRAs) and Past President and current Board Member of the Suncoast Chapter of the Community Association Institute. He is a member of and served as President of numerous business and civic associations. He is a resident of Tampa; a native of Vacherie, Louisiana, a small town near New Orleans and a graduate of Louisiana State University (1983)

Credits: 1 - Technical Business

This session is available to registrants only.

2:40pm - 3:30pm EST The SIRS is Done. Now What - Part 2

Matthew Kuisle, Regional Executive Director, Reserve Advisors, Inc.

Matthew Kuisle

Matthew C. Kuisle is a Director and Shareholder of Reserve Advisors, Inc. Mr. Kuisle is responsible for the overall management and administration of the firm’s Southeast regional office in Tampa, FL. He oversees sales, business development and engineering production staff serving Florida, Georgia and the Carolinas. Mr. Kuisle has conducted hundreds of reserve study assignments throughout the country and frequently conducts reviews of studies conducted by the firm’s engineering staff.

Mr. Kuisle is a frequent author and speaker on topics such as: What to Look for In A Professional Reserve Study, Planning for Future Capital Projects, Reserve Funding Methodologies and common pitfalls for boards and managers. He is a member of the national Business Partners Council for Community Associations Institute (CAI) as well as a council member for CAI’s Florida Legislative Alliance.

Mr. Kuisle is a Professional Engineer, licensed in Florida since 2006 and holds both the Reserve Specialist (RS) and Professional Reserve Analyst (PRA) Designations. He is also a Florida-licensed Continuing Education Provider for Community Association Managers and is currently the Treasurer of his condominium association in Tampa.

Michael Bender, Attorney, Kaye Bender Rembaum

Michael Bender

Michael S. Bender, Esq., Principal Member of Kaye Bender Rembaum, is a leader in
the area of community association law who has been representing community
associations since 1999. He is a featured monthly guest on Ask the Experts airing on
WWNN-1470AM and is a frequent lecturer on community association law, has been
published in several business and legal periodicals and co-authored The Practical
Approach to Property Management for Our Times.

Active with the Community Associations Institute (CAI), Mr. Bender served on the Board
of Directors of the Southeast Florida Chapter from 2003-2014 and continues to serve as
Chapter representative to the Florida Legislative Alliance. Mr. Bender also serves as a
legislative liaison to the Broward Coalition and is with several other Community
Association organizations. He is an active member of the Condominium Planned Unit
Development sub-committee of the Real Property Section of the Florida Bar, and
previously served a three (3) year term on the Florida Bar's Grievance Committee.

Mr. Bender's industry accolades and accomplishments have led him to be named a
"Mover and Shaker" and the Firm to be named a "Top 100 Small Business in South
Florida," and a Top Law Firm in South Florida by the South Florida Business Journal.
The Firm has also received the Readers' Choice Award in 2013, 2014 and 2015 from
the Florida Community Association Journal.

A proponent of continuing education for community association board members and
CAMs, Mr. Bender along with Robert Kaye lead an annual series of free educational
town hall meetings, as well as monthly educational classes, courses and seminars.

Mr. Bender received his Bachelor of Science in Business Administration with Honors
from the John M. Olin School of Business at Washington University in St. Louis, and his
Juris Doctor from the University of California Hastings College of Law in 1993. He
initially practiced intellectual property law in California before moving to South Florida.

Percy Legendre III, Managing Partner, Bashor & Legendre, LLP

Percy Legendre III

Percy J. Legendre, III has over 35 years accounting, tax and consulting experience. In 2001 Mr. Legendre was named managing partner at Bashor & Legendre, LLP, CPAs. He frequently conducts seminars and workshops on various tax and accounting related issues. Mr. Legendre is a member of the American Institute of Certified Public Accountants (AICPA), Florida Institute of Certified Public Accountants (FICPA), FICPA section for Common Interest Realty Associations (CIRAs) and Past President and current Board Member of the Suncoast Chapter of the Community Association Institute. He is a member of and served as President of numerous business and civic associations. He is a resident of Tampa; a native of Vacherie, Louisiana, a small town near New Orleans and a graduate of Louisiana State University (1983)

Topic Description: At a high level, this course will explore the implications of SB 4-D, SB154 and HB1021 to condominium associations – specifically focusing on the Structural Integrity Reserve Study requirement. This one-hour session will address reserve study basics, historical practices and requirements, the new requirements, the Structural Integrity Reserve Study tool, frequently asked questions surrounding the topic, and resources and next steps.

Learner Objectives: Our chief goal is for the learner to leave this course with an understanding not only of the financial tool that is the Structural Integrity Reserve Study and the specific requirements in 718 and 719, but to also obtain a knowledge on what brought about the changes, how the specific requirements can help keep their buildings safe, and how they can best prepare their association to be financially healthy and structurally safe as condominiums throughout the state of Florida work to implement measures to comply with this new legislation.

Credits: 1 - Technical Business

This session is available to registrants only.

3:35pm - 4:25pm EST Ask the Experts

Matthew Kuisle, Regional Executive Director, Reserve Advisors, Inc.

Matthew Kuisle

Matthew C. Kuisle is a Director and Shareholder of Reserve Advisors, Inc. Mr. Kuisle is responsible for the overall management and administration of the firm’s Southeast regional office in Tampa, FL. He oversees sales, business development and engineering production staff serving Florida, Georgia and the Carolinas. Mr. Kuisle has conducted hundreds of reserve study assignments throughout the country and frequently conducts reviews of studies conducted by the firm’s engineering staff.

Mr. Kuisle is a frequent author and speaker on topics such as: What to Look for In A Professional Reserve Study, Planning for Future Capital Projects, Reserve Funding Methodologies and common pitfalls for boards and managers. He is a member of the national Business Partners Council for Community Associations Institute (CAI) as well as a council member for CAI’s Florida Legislative Alliance.

Mr. Kuisle is a Professional Engineer, licensed in Florida since 2006 and holds both the Reserve Specialist (RS) and Professional Reserve Analyst (PRA) Designations. He is also a Florida-licensed Continuing Education Provider for Community Association Managers and is currently the Treasurer of his condominium association in Tampa.

Jennifer Green, President & Owner, Liberty Partners of Tallahassee, LLC

Jennifer Green

Jennifer Green is President and owner of Liberty Partners of Tallahassee, LLC and founded the firm in early 2007 with former U.S. Senator Connie Mack. With over 24 years of experience in political, lobbying and grassroots activities in the State of Florida she consults primarily on state Legislative and Executive branch issues affecting corporations, trade associations, local governments and not-for-profits. Jennifer is the Past Chairman of the Florida Association of Professional Lobbyists (FAPL) and still serves on the board and in numerous capacities within the organization including as a trustee of the FAPL Educational Foundation. She helped develop the DPL credentialing program.

Prior to Liberty Partners, Jennifer served as the Deputy Executive Director and lead lobbyist for the Florida Institute of Certified Public Accountants (FICPA). Jennifer headed up the legislative, communications, regulatory, political committee and membership functions of the 18,000-plus member organization with a $13 million annual budget. Jennifer’s direct staff reports consisted of more than 20 management and director-level employees. She represented the CPA profession as a registered lobbyist before the Florida Legislature and Cabinet for more than a decade.

Jennifer was responsible for the administration and fundraising efforts of five political action committees totaling more than $350,000 in contributions per election cycle and a statewide grassroots network with more than 400 individual CPAs. Previous to her tenure with the FICPA, she lobbied the Florida Legislature on behalf of the Florida Bankers Association and a private lobbying firm. In addition, Jennifer participated in several statewide Florida political campaigns including the 1992 Bush-Quayle Presidential campaign and former Governor Jeb Bush’s 1994 and 1998 campaigns.

In addition to lobbying, Jennifer’s background includes experience in many aspects of advocacy including political action committee fundraising, grassroots activities, coalition building, strategic management, communications, member relations and marketing. Jennifer has a wide range of business-related expertise, but has focused recently on professional regulatory issues, state and local taxation, local government auditing issues, not-for-profit and for-profit accounting and auditing issues, legal liability reform, constitutional amendment reform and common interest realty association regulation. Jennifer has worked with several successful business coalitions and directed the efforts of a group of 27 organizations that successfully defeated a proposed constitutional amendment that would have created a services tax in Florida.

Jennifer earned her Certified Association Executive (CAE) designation from the American Society of Association Executive (ASAE) after graduating from the U.S. Chamber of Commerce four-year association management program. Jennifer also earned the Designated Professional Lobbyist (DPL) title from the Florida Association of Professional Lobbyists (FAPL). Jennifer is a member of ASAE, the Florida Society Association Executives (FSAE) and serves on the boards of FAPL, Florida Chamber Political Institute, Florida Chamber CCE and is a past member of FSAE’s Board and Foundation. Jennifer received her Bachelor Degree in Political Science from Florida State University. She and her husband reside in Tallahassee, Florida.

Andrew Dyke, Partner, Bashor & Legendre, LLP

Andrew Dyke

Andrew Dyke is a Certified Public Accountant and licensed Community Association Manager with over 15 years of public accounting experience at Bashor and Legendre, CPAs. Andrew has focused his career in the Common Interest Reality Associations (CIRA) industry. Mr. Dyke is a member of both the AICPA and FIPCA. Andrew is a graduate of The University of South Florida (2007) and is a resident of Parkland, Florida.

Credits: 1 - Technical Business

This session is available to registrants only.

General Session

8:00am - 8:50am EST Uncovering the Truth Fraud Detection and Prevention in Homeowners Associations

Elan Sternberg, Director of Forensic and Litigation Services, Kaufman, Rossin & Co, PA

Elan Sternberg

Elan is a director in the Forensic, Advisory, and Valuation Services group at Kaufman Rossin, specializing in providing forensic accounting and litigation consulting services.

Before joining Kaufman Rossin in 2016, Elan worked as an auditor at a national public accounting firm in Philadelphia for more than three years. He executed various client engagements, including planning, budgeting, directing, and completing integrated audit tasks (including financial statements and internal controls).

Currently, Elan works closely with trial attorneys, in-house counsel, corporate boards, and management teams in the context of complex commercial litigation, fraud, financial investigations, and business and partnership disputes.

Elan provides dispute consulting and investigative services for various types of engagements, including those that involve economic damages such as lost profits analysis, business interruption calculations, intellectual property infringement damages, and construction claims.

Russell Landy

Russell Landy is a Partner at Damian Valori Cuomo and focuses his practice in the areas of complex commercial litigation, business torts, receiverships, contract disputes, class actions, and employment litigation. He represents businesses and individuals in litigation involving business disputes, shareholder issues, and employment matters. Mr. Landy has an AV Preeminent® Rating from Martindale-Hubbell® Peer Review Ratings™ and frequently handles defense and prosecution in class and collective actions. He also represents federal and state court-appointed fiduciaries in corporate control disputes and government enforcement actions by the SEC, CFTC, and FTC, particularly in asset recovery litigation.
Mr. Landy earned his J.D. from the University of Miami School of Law in 2007, where he was a member of the Business Law Review and received honors in the Litigation Skills program. He also holds a B.B.A. in Marketing and Finance from the University of Miami, where he was both Athletic and Academic Captain of the Men's Track and Field team.
Active in pro bono work, Mr. Landy has chaired the Business Litigation Committee of the Florida Bar's Business Law Section and frequently speaks on complex commercial and employment litigation topics.

1. Understand the Nature of Fraud in Homeowners Associations: Attendees will gain a foundational understanding of how fraud can occur within homeowners associations, including the typical motivations and opportunities for fraudulent activity.

2. Recognize Key Indicators of Fraud: Participants will learn to identify the warning signs and red flags that may indicate fraudulent behavior within an HOA.

3. Explore Strategies for Prevention and Response: Attendees will be introduced to general strategies and best practices for preventing fraud in HOAs and responding effectively if fraud is detected.

Credits: 1 - Accounting and Auditing

This session is available to registrants only.

General Session

8:55am - 9:45am EST CIRA's Fall Tax Update

Sophia West, Partner, CS West & Associates, PA

William Kilgallon, Tax Director, Stroemer & Company, LLC

William Kilgallon

Stroemer & Company is proud to announce that Bill Kilgallon has joined the firm as a Director and will be managing and overseeing all operations out of the firm?s West Palm Beach location. Stroemer & Company now has over forty professionals dedicated to serve their clients as well as providing the additional resources to expand their client services. This will expand and broaden the firm's existing client base on the East Coast of Florida that will allow for enhanced and tailored services to be offered to current and future clients.

Hot Tax Topics for CIRA'S in the Federal, State and Local arena, including Country Clubs. Discussion of the owner's tax basis in their property. Takeaways include identification of potential issues, including steps to mitigate or eliminate related tax, and implement "best practices".

Credits: 1 - Technical Business

This session is available to registrants only.

General Session

9:50am - 11:20am EST Audit Documentation - Wrap Up / Disclosures

Keith Jowers II, Partner, Carr, Riggs & Ingram, LLC

Keith Jowers II

With a robust career spanning three decades in public accounting, Alan is a seasoned expert providing audit, assurance, and consulting services. His expertise spans a diverse range of sectors, including community associations, governmental agencies, and benefit plans. As a member of the FICPA and the CAI's Florida Legislative Alliance, he plays an active role in shaping the standards of the accounting industry. Alan's dedication also radiates through his involvement with the United Way, Rotary, and various local chambers in Northwest Florida. His unique strength lies in his commitment to building lasting relationships with clients, consistently seeking innovative approaches to overcome obstacles, stimulating growth, and enhancing the objectives of the organizations he partners with. Beyond his professional pursuits, Alan is an avid golfer, musician, and a proud father of five, most of whom are in college or embarking on their own career journeys.

Shayne Ellman, Auditor, Sokol & Sokol, CPA

Shayne Ellman

Shayne has over 10 years of experience in public accounting. Her focus is on providing audit and other assurance services for condominium and homeowner associations. Shayne holds a Bachelor of Business Administration degree from the University of Miami and an accounting degree from Florida Atlantic University.

Shayne is also a member of the Florida Institute of Certified Public Accountants. She serves on the Common Interest Realty Association (CIRA) Committee, which plans and presents the annual FICPA Common Interest Realty Association Conference. She also serves on the Young CPA committee which identifies services and benefits valuable to young CPAs and develops opportunities to engage in professional development and networking socials.

This session focuses on all activities that occur during the wrap-up phase of the engagement, including required disclosures as they related to CIRA audits.
Objectives
- Identify circumstances where modification of the standard audit report would be appropriate
- Review all activities that occur during the engagement wrap-up phase of the engagement, which includes general audit procedures, audit report drafting, and audit report release
- Review CIRA specific disclosures

Credits: 2 - Accounting and Auditing

This session is available to registrants only.

General Session

11:25am - 12:15pm EST Special Assessments

Heber Rojas, CPA Partner, Tapia, Rojas & Associates, PA

Heber Rojas

Heber Rojas is a partner with TRCPA, a small CPA firm in Miami, Florida. His firm practices exclusively in the CIRA industry. Heber joined TRCPA in October 2016. Heber is a member of the American Institute of Certified Public Accountants (AICPA), Florida Institute of Certified Public Accountants (FICPA). He is also a member of the FICPA CIRA committee as well as the FICPA counsel. Heber obtained his Master’s in Taxation from Florida International University (FIU) in 2013. He also obtained his BBA in Accounting and Finance from FIU.

Percy Legendre III, Managing Partner, Bashor & Legendre, LLP

Percy Legendre III

Percy J. Legendre, III has over 35 years accounting, tax and consulting experience. In 2001 Mr. Legendre was named managing partner at Bashor & Legendre, LLP, CPAs. He frequently conducts seminars and workshops on various tax and accounting related issues. Mr. Legendre is a member of the American Institute of Certified Public Accountants (AICPA), Florida Institute of Certified Public Accountants (FICPA), FICPA section for Common Interest Realty Associations (CIRAs) and Past President and current Board Member of the Suncoast Chapter of the Community Association Institute. He is a member of and served as President of numerous business and civic associations. He is a resident of Tampa; a native of Vacherie, Louisiana, a small town near New Orleans and a graduate of Louisiana State University (1983)

Credits: 1 - Accounting and Auditing

This session is available to registrants only.

General Session

1:10pm - 1:55pm EST Developer Controlled Communities – Common Pitfalls and Best Practices

Anthony Gregory, Managing Member, Tony L. Gregory, CPA, LLC

Anthony Gregory

Tony has practiced as a certified public accountant in Florida since 1995. Currently, his practice includes auditing, accounting and tax services for homeowner and condominium associations throughout Florida. In addition to these traditional services he also performs turnover audits from developer control and provides litigation support and expert witness testimony.

Tony is a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants (FICPA). He is also chairperson of the FICPA’s Common Interest Realty Associations Committee. As a member of this committee he participates in the planning and presentation of its continuing education annual conference. In addition, his participation on this committee also includes meetings with the Florida Department of Business and Professional Regulation whereby the committee receives information about and provides input on upcoming legislation affecting the association industry.

CIRA engagements while under developer control present unique challenges. This session will highlight best practices and common pitfalls to be aware of when involved with CIRA engagements at or prior to turnover by the developer.

Credits: 1 - Technical Business

This session is available to registrants only.

General Session

2:00pm - 2:50pm EST The Reality of Applying AI in Audit

Val Orekhov, Principal, CTO Withum Digital, WithumSmith+Brown, PC

Val Orekhov

Val Orekhov, a CTO and partner at Withum, brings over two decades of expertise in IT and technology consulting. He excels in enhancing client operations with cutting-edge Cloud and AI solutions, overseeing modernization projects, and setting strategic technology directions. Val’s innovative use of AI in Tax and Audit simplifies and optimizes business processes for today’s digital landscape.

Course Objectives:

- Understand the role of AI in enhancing audit processes and its limitations.
- Learn the importance of training and change management when integrating AI.
- Explore practical applications of AI and identify key considerations for effective AI integration in auditing processes.

Credits: 1 - Accounting and Auditing

This session is available to registrants only.

General Session

2:55pm - 3:40pm EST Complex Accounting Issues in the CIRA Industry

Gabriel Mendoza, Senior Director - Assurance Services and Shareholder, Sokol & Sokol, CPA

Gabriel Mendoza

Gabe Mendoza joined our audit department in September 2016. He performs audits, reviews, and compilations for our condominium and homeowner association clients and manages our quality control process. He supervises field audit engagements, designs audit plans and supervises audit staff. He manages preliminary testing and documentation, turnover audits and agreed-upon procedure engagements. Further, he leads our external training program geared towards property management company accounting departments and property managers looking to increase their technical skills, financial literacy, and expand their ability to communicate financial results to users of the financial statements. Prior to joining Sokol & Sokol, he spent five years working as an auditor at Grant Thornton, LLP in their South Florida offices.
He is a Certified Public Accountant in the state of Florida and a member of the Florida Institute of Certified Public Accountants. He also serves on the Common Interest Realty Association (CIRA) Committee of the FICPA, which plans and presents the annual FICPA Common Interest Realty Association Conference and assists members in becoming more technically proficient in accounting, tax, consultation and certain operational matters related to Florida’s CIRA industry. He graduated from Florida International University with a BS degree in Accounting and a Master of Accounting degree in 2012.

Special accounting considerations for the CIRA industry including disclosures, audit risks, and accounting best practices. Learn how to identify these transactions and properly address these areas.

Credits: 1 - Accounting and Auditing

This session is available to registrants only.

Overview

CPE Credit:

Stack the $avings!

Stack the $avings!

Social Media

Social Media

Highlights

Prerequisites

Designed For

Preparation

Notice

Wednesday, December 11th

Thursday, December 12th