Program | MACPA

2026 DIGITAL PROGRAM

Welcome! We’re thrilled to have you join MACPA’s 2026 Government & Not-For-Profit Conference—whether you attended in person on April 30 or are joining us now, we’re glad you’re here.

Today May 6 – we will continue the conference virtually, with morning sessions running from 9:00 am to 2:00 pm. We are offering this conference on different dates for a replay, so if you have concurrent sessions you would like to attend you can purchase one of the replays, on May 20th and June 3rd.

A special thank you to the Government & Not-for-Profit Event Planning Community, whose dedication and thoughtful planning made this conference possible. They’ve organized a dynamic lineup with a packed agenda. Be sure to review the agenda and select from the available session options to customize your experience.

We will be using Zoom chat for any questions for our presenters today.

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ATTENDANCE INSTRUCTIONS

AGENDA

HOW TO GET YOUR CPE

CONFERENCE ADVISORY GROUP MEMBERS

ATTENDANCE

Virtual Instructions

We are pleased to host our conference on the MACPA website. You simply need to be logged into your MACPA account and click on the My CPE tab. Find the 2026 Government and Not-for-Profit event and make sure to choose the correct day May 6 and then “Launch Event Lobby.”

This virtual conference features an event lobby. You will use the agenda on the event lobby page to select your sessions. You will be able to return to the lobby from any session within the virtual conference. You are not required to complete the certification survey for each session to return to the lobby. If you select the wrong session, you can go back to the lobby and select a new session.

If you need any assistance on the day of the virtual conference, please use the chat in the lower right-hand corner of your screen to reach our Member Service Center or call us at 800-782-2036.

AGENDA

2026 Government and Not-For-Profit Conference

May 6 — Conference Agenda

9:00 AM – 9:50 AM EDT

Pulse on the CPA Profession in Maryland

Speakers

Rebekah Olson, CPA

James Cox

Lexy Kessler, CGMA, CPA

Join profession leaders for an update on CPA licensure requirements, the 150-hour model, and legislative developments shaping the future talent pipeline.

1 CPE — Specialized Knowledge

9:50 AM – 10:00 AM · Break

10:00 AM – 11:15 AM EDT

Choose one session

Revolutionizing Ethics: Elevating Your Decision-Making Power

Speaker

Jeremy Wortman, Ph.D.

Explores how your brain responds to ethical dilemmas and how moral maturity evolves over time, with dynamic case studies and self-reflection exercises.

1.5 CPE — Specialized Knowledge

Audit Update: Items on the Horizon

Speaker

Andrew Merryman, CPA

Covers SAS 149 Group Audits, current ASB projects, new quality management standards, and common audit matters noted on recent peer reviews.

1.5 CPE — Accounting (Governmental)

The OMB Compliance Supplement – Chapter Breakdown

Speaker

Tricia Reaver, CPA

Walks through each chapter of the OMB Compliance Supplement with helpful tips for both auditees and auditors, and prepares users for the 2026 supplement release.

1.5 CPE — Specialized Knowledge

Staying Ahead of Compliance: 2025 Updates for Higher Education

Speaker

Chrissy Bowman

A comprehensive review of regulatory, accounting, and audit changes impacting colleges and universities in 2025, including new OBBBA requirements and updated accounting standards.

1.5 CPE — Specialized Knowledge

11:15 AM – 11:25 AM · Break

11:25 AM – 12:40 PM EDT

Choose one session

Is It a Contribution? And When Do You Record It?

Speaker

Mark Robins, CPA

Explains when a contribution exists under U.S. GAAP (ASC 958) and when it should be recognized, covering conditional vs. unconditional and exchange vs. nonexchange transactions.

1.5 CPE — Accounting

Single Audit Sampling – Updates to the AICPA Audit and Accounting Guide

Speaker

Blaine Jasper

In-depth overview of sampling updates in Appendix B of the 2025 Guide, covering how sampling is used, results evaluated, and how they impact audit conclusions.

1.5 CPE — Auditing

GASB – Revenue and Expense Recognition Project

Speaker

Heather Plitt, CPA

Overview of GASB's revenue and expense project, including proposed Category A and B classifications, the performance obligation approach, and measurement principles.

1.5 CPE — Accounting (Governmental)

12:40 PM – 12:50 PM · Break

12:50 PM – 1:50 PM EDT

Choose one session

A Risk-Centered Approach to Internal Controls and Preliminary Analytics

Speaker

Phil Mills, CPA

A structured, risk-focused framework ensuring planning activities and preliminary analytical procedures are purposefully targeted at identifying risks of material misstatement.

1 CPE — Auditing

The 2024 Yellow Book – Overview & Update

Speaker

Tricia Reaver, CPA

Overview of the 2024 Yellow Book including independence and CPE requirements, and key changes from the 2018 edition.

1 CPE — Auditing (Governmental)

GASB Update – Spring 2026

Speaker

Joseph Wicklund, CPA

Covers implementation of GASB Statements 102–105 and a high-level discussion of the GASB's current technical agenda, standard-setting projects, and research efforts.

1 CPE — Accounting (Governmental)

FASB Update

Speaker

Jeffrey D. Mechanick, CPA, CGMA

FASB's lead NFP staff person briefs attendees on the latest GAAP developments, recent ASUs, select projects in process, and ongoing Agenda Consultation efforts.

1 CPE — Accounting

HOW TO GET YOUR CPE

Virtual Learning Platform

The virtual day on May 6th allows for 5 CPE credits. Upon completion of the conference, you will need to complete a short evaluation to receive your CPE certificate. Please complete this evaluation withone one week of the program.

If you have any questions about your CPE certificate, please contact our member services team through the chatbot in the lower right-hand corner of your screen, email us at team@macpa.org, or give us a call at 800-782-2036.