Utilizing Data Analytics to Identify Data Anomalies (Credits: 2.0 AA) 8:10am-9:50am Kathryn K. Horton, CFE,CMA,CPA President / Kathryn K. Horton CPA PA Fort Lauderdale, FL Explore the benefits of data analytics, including the discussion of actual fraud uncovered using data analytic software. Learn different data mining techniques to identify anomalies, including numeric theories, proximity analysis and fuzzy matching. Explore process automation, artificial intelligence, and horizon issues. Understand, through actual demonstration using data analytic technology, why this methodology is vital to your continued success.
Explore the benefits of data analytics, including the discussion of actual fraud uncovered using data analytic software. Learn different data mining techniques to identify anomalies, including numeric theories, proximity analysis and fuzzy matching. Explore process automation, artificial intelligence, and horizon issues. Understand, through actual demonstration using data analytic technology, why this methodology is vital to your continued success.
Using Digital Forensics in Financial Investigations (Credits: 1.0 TB) 10:00am-10:50am Bryan Barnhart Computer Security Consultant / Infiltration Labs, LLC Ft. Lauderdale, FL Explore digital forensics and its impact on the profession. Determine if documents have been altered to conceal information. Learn about tracing transactions, including identifying and recovering deleted files. Understand Internet history including searches, web visits and downloads. Also, receive a glimpse into cyber threats and the steps you need to take to protect yourself and your clients.
Explore digital forensics and its impact on the profession. Determine if documents have been altered to conceal information. Learn about tracing transactions, including identifying and recovering deleted files. Understand Internet history including searches, web visits and downloads. Also, receive a glimpse into cyber threats and the steps you need to take to protect yourself and your clients.
Breakout 1: Emerging Issues in Cannabis and Hemp/CBD Appraisals: Hot Buttons, Lessons Learned, Challenges and Trapdoors (Credits: 1.0 TB) 10:50am-11:40am Ronald L. Seigneur, ASA, CPA/ABV, CVA Managing Partner/Valuation Specialist / Seigneur Gustafson, LLP Lakewood, CO Learn about appraisal nuances in the cannabis and hemp sectors, with a focus on the application of the discounted cash flow method under the income approach to value and the use of market data under the market approach to value. Explore industry resources and how to keep current with the rapidly evolving landscape for licensing in the regulated legal side of the cannabis industry, as well as the dynamics in play in the agricultural hemp sector.
Learn about appraisal nuances in the cannabis and hemp sectors, with a focus on the application of the discounted cash flow method under the income approach to value and the use of market data under the market approach to value. Explore industry resources and how to keep current with the rapidly evolving landscape for licensing in the regulated legal side of the cannabis industry, as well as the dynamics in play in the agricultural hemp sector.
Breakout 2: The Use of Forensic Accounting in International/Cross-Border Fraud Cases (Credits: 1.0 TB) 10:50am-11:40am Gregory S. Grossman, Esq Founding Shareholder / Sequor Law Miami, FL How can and should forensic accountants be used to maximum effectiveness in international/cross-border fraud cases? Learn about identifying victims, quantifying losses, de-coding the underlying fraud, tracing proceeds and proving intent through the use of forensic accounting from counsel's perspective.
How can and should forensic accountants be used to maximum effectiveness in international/cross-border fraud cases? Learn about identifying victims, quantifying losses, de-coding the underlying fraud, tracing proceeds and proving intent through the use of forensic accounting from counsel's perspective.
Overview of the Evolving U.S. Landscape for Cannabis and Hemp/CBD (Credits: 1.0 TB) 11:40am-1:00pm Ronald L. Seigneur, ASA, CPA/ABV, CVA Managing Partner/Valuation Specialist / Seigneur Gustafson, LLP Lakewood, CO Gain a top-level understanding of the cannabis sector, including the impact of 280E and the 1970 CSA; 2014 and 2018 farm bills for agricultural hemp; banking and access to capital; legislative and M & A landscapes; recent case law; and lessons learned from Canada and Colorado.
Breakout 3: Recent Developments in Cost of Capital (Credits: 1.0 TB) 1:00pm-1:50pm Dr Michael A. Crain, DBA, CPA/ABV, CFA, CFE Professor and Director of Center for Forensic Accounting / Florida Atlantic University Davie, FL Learn about recent developments in cost of capital. Examine falling riskfree rates and determine how they affect cost of equity estimates. Explore the pros and cons of backward-looking and forward-looking equity risk premiums. Compare model inputs from multiple data sources.
Learn about recent developments in cost of capital. Examine falling riskfree rates and determine how they affect cost of equity estimates. Explore the pros and cons of backward-looking and forward-looking equity risk premiums. Compare model inputs from multiple data sources.
Breakout 4: The Role of the Forensic in Achieving Reasonable Certainty (Credits: 1.0 TB) 1:00pm-1:50pm William B. Stewart Jr., CPA/ABV/CFF, CVA, CFE Director / William B. Stewart, Jr, CPA Houston, TX AND Daniel Newman, Esq. Partner / Nelson Mullins Broad & Cassel Miami, FL Reasonable certainty-the standard necessary to prove civil liability. What information should the expert require? When can the expert rely on information provided to him/her by the parties? Causation vs. correlation? Bulletproofing your report.
Reasonable certainty-the standard necessary to prove civil liability. What information should the expert require? When can the expert rely on information provided to him/her by the parties? Causation vs. correlation? Bulletproofing your report.
Breakout 5: Purchase Price Allocation: Methods for Valuing and Allocating Goodwill and Intangible Value in Divorce (Credits: 1.0 TB) 2:00pm-2:50pm Joshua B. Angell Senior Manager / Ellrich, Neal, Smith & Stohlman, PA Palm Beach Gardens, FL Learn how to utilize purchase price allocation methods to properly measure goodwill and intangible value in the valuation of a closely held business for divorce (among other purposes.) This session will assist appraisers and accountants in properly measuring goodwill and non-compete for purposes of bifurcating personal goodwill from total good will. Explore intangible asset value (separate from goodwill) that should be separate and valued in the context of a divorce.
Learn how to utilize purchase price allocation methods to properly measure goodwill and intangible value in the valuation of a closely held business for divorce (among other purposes.) This session will assist appraisers and accountants in properly measuring goodwill and non-compete for purposes of bifurcating personal goodwill from total good will. Explore intangible asset value (separate from goodwill) that should be separate and valued in the context of a divorce.
Breakout 6: The Art of Persuasion: Aristotle's Rhetoric and the 21st Century Testifying Expert (Credits: 1.0 TB) 2:00pm-2:50pm Thomas E. Hilton, MSF, CPA/ABV/CFF, ASA, CVA, CGMA Director, Forensic&Valuation Services / Anders LLP St Louis, MO This session will focus on a model of effective persuasion, based upon Aristotle's Rhetoric that can be used by testifying experts to increase his/her effectiveness in the courtroom. View video examples and excerpts from famous speeches to demonstrate the various components of effective persuasion.
This session will focus on a model of effective persuasion, based upon Aristotle's Rhetoric that can be used by testifying experts to increase his/her effectiveness in the courtroom. View video examples and excerpts from famous speeches to demonstrate the various components of effective persuasion.
Breakout 7: Terminal Value Nuances and Best Practices (Credits: 1.0 TB) 3:00pm-3:50pm Michael Vitti Managing Director / Duff and Phelps Morristown, NJ Learn the issues that drive many terminal valuations. Issues include perpetuity versus exit multiples; discounting the terminal value to present value, corporate mortality, teasing out implied assumptions; and ensuring that temporary items are not extrapolated into perpetuity.
Learn the issues that drive many terminal valuations. Issues include perpetuity versus exit multiples; discounting the terminal value to present value, corporate mortality, teasing out implied assumptions; and ensuring that temporary items are not extrapolated into perpetuity.
Breakout 8: Alimony: No Longer Deductible, but Still Lots to Talk About (Credits: 1.0 TB) 3:00pm-3:50pm Natalie Lemos Board Certified Specialist, Marital and Family Law / Leinoff & Lemos, PA S Miami, FL Learn about controversial issues in current alimony cases. How is the expert to opine on need and ability to pay? Hear considerations in determining a party's need based on expenses, lifestyle and imputation of income from earnings, investments and employment. Examine issues that arise in analyzing a party's ability to pay with a focus on looking at not only actual earnings but also imputed income, employment benefits and their impact on income and other considerations. Trends in alimony awards (both as to duration and amount) will also be recapped.
Learn about controversial issues in current alimony cases. How is the expert to opine on need and ability to pay? Hear considerations in determining a party's need based on expenses, lifestyle and imputation of income from earnings, investments and employment. Examine issues that arise in analyzing a party's ability to pay with a focus on looking at not only actual earnings but also imputed income, employment benefits and their impact on income and other considerations. Trends in alimony awards (both as to duration and amount) will also be recapped.
Tips for Enhancing Reports Utilizing Technology (Credits: 1.0 TB) 4:00pm-4:50pm Monica Ospina, CPA,ABV,CFF Forensic Accountants and Consultants, PA FAC PA Tampa, FL It has been said that "easy reading is darn hard writing." Learn the key skill sets and the tools you'll need to transform your Expert Report. Explore Microsoft Word and Excel features and productivity shortcuts that will make your reports come to life and effectively convey your opinions utilizing technology. Learn about Quick Parts for boilerplate content you reuse often, Navigation Pane, Tables, Headings, Paste Special, adding footnotes, captions and references, using Window Splits, Styles and Themes, and more.
It has been said that "easy reading is darn hard writing." Learn the key skill sets and the tools you'll need to transform your Expert Report. Explore Microsoft Word and Excel features and productivity shortcuts that will make your reports come to life and effectively convey your opinions utilizing technology. Learn about Quick Parts for boilerplate content you reuse often, Navigation Pane, Tables, Headings, Paste Special, adding footnotes, captions and references, using Window Splits, Styles and Themes, and more.
Hardball With Hitchner: A Panel Discussion Addessing Cutting-Edge Issues (Credits: 1.0 TB) 4:50pm-5:40pm Sheri F. Schultz, ABV,CFF,CPA Managing Partner / Fiske & Company Plantation, FL Jim Hitchner moderates this panel discussion addressing cutting-edge issues. No punches pulled. No holds barred. You may be surprised what you'll learn!
Jim Hitchner moderates this panel discussion addressing cutting-edge issues. No punches pulled. No holds barred. You may be surprised what you'll learn!
2020 U.S. and Florida Economic Forecast (Credits: 1.0 TB) 8:10am-9:00am R. Christopher Jones, Ph.D. President / Florida Economic Advisors, LLC Valrico, FL Past trends and 12-month projections for the U.S. macro-economy, the State of Florida economy, and the regional economies of Florida's four largest metro markets (Jacksonville, Orlando, Tampa, and West Palm Beach/Ft. Lauderdale/Miami.)
Past trends and 12-month projections for the U.S. macro-economy, the State of Florida economy, and the regional economies of Florida's four largest metro markets (Jacksonville, Orlando, Tampa, and West Palm Beach/Ft. Lauderdale/Miami.)
Social Media for Professionals: Elevating Your Brand (Credits: 1.0 TB) 9:00am-9:50am Michael L. Elkins Founder/Partner / MLE Law Ft. Lauderdale, FL AND Wendi Weiner, Esq. Personal Branding and Career Expert, The Writing Guru / The Writing Guru Ft. Lauderdale, FL In today's world, social media is a key component of branding. Learn the how and why for Instagram, Linkedin and Facebook. You have a personal brand, whether you like it or not. Explore how to leverage your brand on social media. Receive best practices and examine recent issues on how social media is impacting the law and experts.
In today's world, social media is a key component of branding. Learn the how and why for Instagram, Linkedin and Facebook. You have a personal brand, whether you like it or not. Explore how to leverage your brand on social media. Receive best practices and examine recent issues on how social media is impacting the law and experts.
Breakout 9: Valuation and the TCJA Two Years Out (Credits: 1.0 TB) 10:00am-10:50am James R. Hitchner, CPA, ABV, CFF, ASA Managing Director / Financial Valuation Advisors, Inc Ventnor City, NJ It's been two years since the TCJA was enacted. Explore what we've learned about: Bonus Depreciation Interest Expense Limitations Cost of Capital Market Approach Capitalized Cash Flow vs. Discounted Cash Flow Service vs. Non-Service Businesses Qualified Business Income Tax Rates
It's been two years since the TCJA was enacted. Explore what we've learned about:
Breakout 10: Don't Get Punk'd: Fraud, Deceit and Dissimulation in Florida (Credits: 1.0 TB) 10:00am-10:50am William F. Mueller, Esq. Partner/Management Consultant / Kelley Kronenberg Ft Lauderdale, FL Discuss legal concepts of various fraud-related areas of the law, including cases in Florida law and experiences in handling fraud claims in the state.
Discuss legal concepts of various fraud-related areas of the law, including cases in Florida law and experiences in handling fraud claims in the state.
Breakout 11: Update on DLOMS and S Corporation Valuations (Credits: 1.0 TB) 11:00am-11:50am James R. Hitchner, CPA, ABV, CFF, ASA Managing Director / Financial Valuation Advisors, Inc Ventnor City, NJ Discounts for lack of marketability have come a long way. Learn the latest in: Restricted Stock Studies and Databases Pre-IPO Studies and Databases Option Models Income-Based Models S Corporations under the TCJA are both complicated and less complicated. Learn your options, including: Corporate vs. Individual Tax Rates Service vs. Non-Service S Corporations Which of Four S-corp Models are Still Valid (if any) Is there an S Corp premium? Dissection of the Kress and Jones Cases (tax affecting allowed)
Discounts for lack of marketability have come a long way. Learn the latest in:
S Corporations under the TCJA are both complicated and less complicated. Learn your options, including:
Breakout 12: Retirement Issues and QDROs in Divorce-Malpractice Avoidance (Credits: 1.0 TB) 11:00am-11:50am Tim Voit Finanical Analyst, Certified QDRO Specialist / Voit Econometrics Group, Inc Bonita Springs, FL Learn best practices on retirement plan issues - one of the largest marital assets as well as issues related to QDROs.
Learn best practices on retirement plan issues - one of the largest marital assets as well as issues related to QDROs.
Breakout 13: Determining Replacement Compensation versus Return on Equity in a Physician Practice (Credits: 1.0 TB) 1:10pm-2:00pm Mark O. Dietrich, CPA/ABV Owner / Mark O. Dietrich, CPA, PC Framingham, MA The fundamental task in any valuation is to distinguish the return on the owner(s)' labor from the return on ownership. The earnings capability of a private physician practice is highly localized and determined almost solely by work effort, ownership of any ancillaries and the payment rates available in the practice's service area from health insurers. It has little or nothing to do with so-called surveys. Learn how to assess actual local market replacement compensation when valuing a practice for marital dissolution or an actual transaction and where intangible value may reside.
The fundamental task in any valuation is to distinguish the return on the owner(s)' labor from the return on ownership. The earnings capability of a private physician practice is highly localized and determined almost solely by work effort, ownership of any ancillaries and the payment rates available in the practice's service area from health insurers. It has little or nothing to do with so-called surveys. Learn how to assess actual local market replacement compensation when valuing a practice for marital dissolution or an actual transaction and where intangible value may reside.
Breakout 14: Family Case Studies (Credits: 1.0 TB) 1:10pm-2:00pm Cynthia L. Greene, Esq. Partner / Greene Smith & Associates, PA Miami, FL Learn the latest in family case law through exploration of actual case studies.
Learn the latest in family case law through exploration of actual case studies.
Bitcoin: "Fake Money, Real Losses" (Credits: 1.0 TB) 2:10pm-3:00pm Joshua S. Schmidt Senior in Advisory Services / Marcum LLP Ft Lauderdale, FL Learn the top 10 things you need to know about bitcoin. Audit Guidance ASC 350 Audit Considerations Suggested Audit Procedures Private Key, What is it? Private Key Management Internal Controls Around Bearer Instruments How Private Key Management is Effected by Internal Controls or Lack Thereof IRS Pronouncement How and Why Private Keys are Relevant to Both the Legal and Accounting Profession Valuation Considerations
Learn the top 10 things you need to know about bitcoin.
From the Bench - Interactive Judges Panel (Credits: 1.0 TB) 3:00pm-3:50pm Keathan Frink Judge / 17th Judicial Circuit Court State of Florida Ft Lauderdale, FL AND Tarlika Nunez-Navarro Judge / 17th Judicial Circuit Court State of Florida Ft Lauderdale, FL AND Fabienne Fahnestock Judge / 17th Judicial Circuit Court State of Florida Ft Lauderdale, FL AND Sandra Perlman Judge / 17th Judicial Circuit Court State of Florida Ft Lauderdale, FL A conference favorite - join us as our panel of judges give you their views from the bench as well as answer your questions.
A conference favorite - join us as our panel of judges give you their views from the bench as well as answer your questions.