Total Credits: 8 including 8 Auditing (Governmental) - Technical
If you thought applying one set of audit standards is tough enough, how about applying three different sets of audit standards in one “single” audit? That’s exactly what happens when the auditor applies GAAS, the Yellow Book and the OMB requirements in a Single Audit. This session will start with a single audit “nuts and bolts” overview before delving into unique aspects and audit issues of the era of pandemic-related funding. Join our expert panel of federal, state and local auditors and practitioners to learn what you need to know if you are performing audits under these audit standards and the Uniform Guidance for Federal Awards.
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Frank Crawford 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 American Institute of Certified Public Accountants (AICPA), the AICPA Government Audit Quality Center, and former Chair of the AICPA Government Expert Panel. Over the last 35 years, Frank, as President of Crawford & Associates, has provided a variety of audit and accounting services to all sizes and types of governmental entities, including financial statement audits and attestation services, non-attestation services such as financial statement preparation services, general accounting and advisory services, fraud investigations, internal control analysis, accounting policy and procedure development, outsourced internal auditing and internal monitoring, the development of management anti-fraud programs and controls, quality assurance reviews, training, and expert witness testimonies.
Dave Cotton is chairman of Cotton & Company LLP, Certified Public Accountants, headquartered in Alexandria, Virginia. Cotton & Company 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 fraud examination … based on their contributions to the ACFE, to the profession, and to the community”).
Drummond Kahn trains auditors from more than 30 years of government audit experience, including leading audit functions at the state and local levels. An accomplished trainer and auditing faculty member in two graduate schools, Drummond serves on the faculty of the International Institute and the Government Audit Training Institute of the Graduate School USA. He joined the auditing profession in 1990. His auditing roles include Chief of Audit Services for the Oregon Department of Transportation, Director of Audit Services for the City of Portland, and State Audit Administrator for the Oregon Secretary of State Audits Division. Drummond began his career serving over five years in the U.S. Government Accountability Office.
He served as National President of the Association of Local Government Auditors (2012-13), received AGA's Frank Greathouse Distinguished Leadership Award and served as a member and now chairs the Comptroller General's Advisory Council on Government Auditing Standards (2009-2020). The IIA’s American Center for Government Auditing recognized Drummond as one of the 15 Most Influential Professionals in Government Auditing. Drummond holds a Master's degree from the University of Oregon and a Bachelor's degree from Whitman College.
He has trained auditors extensively in North America and overseas, speaking to groups ranging from Association of Government Accountants and Institute of Internal Auditors chapters and conferences to Lanzhou University and Nanjing Audit Unversity (China), and the Reims Management School (France). He has presented to regional, national, and international conferences on auditing and governance topics. Drummond has extensive experience presenting to audit offices on topics including performance auditing, performance measurement, audit writing, and reporting audit results.
Tom has over 30 years of audit and accounting experience, specializing in nonprofit organizations. His responsibilities include directing engagements, preparing financial statements, composing management letters and advising clients on accounting and internal control policies. Tom’s clients include 501(c)(3) organizations, colleges and universities, independent schools and national associations. In addition, he has extensive experience performing Uniform Guidance compliance audits and engagements in accordance with Yellow Book requirements. He frequently conducts seminars for clients, the American Institute of Certified Public Accountants, the Maryland Association of Certified Public Accountants, the Greater Washington Society of Certified Public Accountants and other organizations on key issues facing nonprofit organizations. Tom is one of the firm experts on the COSO Framework, especially as it applied to nonprofit organizations, and one of the first in the country to complete the COSO Internal Control Certificate.
Chris Pembrook, MBA, CGAP, CPA, CRFAC is a Shareholder at Crawford &, Associates, P.C., in Oklahoma City. Prior to joining the firm, he served as the Chief Financial Officer of the Oklahoma Police Pension & Retirement System and the Deputy Director of the Local Government & Special Services Division of the Oklahoma State Auditor & Inspector’s Office. He is currently serving as a committee member of the AICPA State and Local Government Expert Panel and the Oklahoma Society of CPA's Government Accounting & Auditing Committee. He also was selected to serve on the joint COSO-ACFE Task Force for the development of the group’s Fraud Risk Management Guide.
CPAs performing Yellow Book and Uniform Guidance Audits
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