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.
ATTENDANCE INSTRUCTIONS
AGENDA
HOW TO GET YOUR CPE
CONFERENCE ADVISORY GROUP MEMBERS
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.
Rebekah (Brown) Olson, CPA, is the CEO of the Maryland Association of CPAs and an influential figure in the accounting profession, recognized as one of Accounting Today's Top 100 Most Influential People in Accounting for 2022.
Joining the MACPA in 2012, Rebekah assumed the position of Manager of Membership Development and Engagement in 2014. In 2018, she was appointed Director of Development, where she served on the leadership team steering the association through the complex challenges posed by the Covid-19 pandemic and the departure of longstanding CEO Tom Hood.
Rebekah holds a Bachelor's degree in Business Administration from The Ohio State University, earned in 2009, and obtained her CPA designation in 2011.
James M. Cox is the Vice President of State Advocacy and State Society Relations at the American Institute of Certified Public Accountants. In this role, he assists state CPA societies and state boards of accountancy on state-level policy issues impacting the accounting profession.
Prior to joining the AICPA, Cox served as the director of state and local affairs for BOMA International. He received his Bachelor's degree in history and political science from Florida State University and holds a Master's of Jurisprudence from Seton Hall Law School.
Lexy Kessler is a Partner in Aprio's Assurance Services Practice and a trusted advisor to business leaders and changemakers in the Mid-Atlantic region. With 40 years of experience in public accounting, she is passionate about helping clients adapt to an ever-changing market.
Lexy has earned several accolades including AICPA's "Most Powerful Women in Accounting" for three consecutive years and has been named in Accounting Today's "Top 100 Most Influential People in Accounting" and Forbes' 2025 "America's Best-in-State CPAs." She serves as Chairman of the Board for the AICPA.
Join profession leaders for an update on CPA licensure requirements, the 150-hour model, and legislative developments shaping the future talent pipeline. Learn how changes across states may impact current CPAs, candidates, and employers, and gain insight into the policy trends influencing the profession's long-term sustainability.
Jeremy started his career at TD Ameritrade where he was the Director of Organizational Effectiveness. He has extensive knowledge of organizational psychology and has had great success developing strategies using a strengths-based approach. Jeremy has focused his expertise within the accounting profession since 2004 and is a frequent speaker at Regional, National, and International conferences on Ethical Decision-Making, Leadership Development, and Talent Management.
Tired of the same old ethics training? This session breaks the mold, focusing on the most critical element in the ethical decision-making process—YOU! In this highly engaging, evidence-based session, we'll explore how your brain responds to ethical dilemmas and how your moral maturity evolves over time.
Andrew Merryman joined the Center for Plain English Accounting as a Senior Manager in December 2022. He is a co-host of the AICPA's monthly A&A Focus webcast series and a frequent conference speaker. Before joining the AICPA, Andrew spent 12 years in public practice, the last 8 as a Partner at Bumgardner Morrison (BMC), where he was responsible for the firm's A&A and Peer Review Practices.
During this session, we will cover many different audit-related topics, including:
With over 20 years of experience in the audit and attest field, Tricia is the Director of Internal Audit for Frederick County Government. In 2020, Tricia was recognized as one of Maryland's Top 100 Women by the Daily Record and serves as a board member to the Maryland Association of CPAs and the Mental Health Association of Frederick County.
In this session we will walk through each Chapter of the OMB Compliance Supplement and provide helpful tips for both the auditee and auditor, and prepare users for the 2026 supplement release.
Over 20 years providing services to institutions of Higher Education primarily focused on GASB institutions and their related Foundations and nonprofit institutions. Performs compliance audits in accordance with UG primarily specializing in Student Financial Aid and Higher Education Emergency Relief Funding.
Join us for a comprehensive review of the most significant regulatory, accounting, and audit changes impacting colleges and universities in 2025, including new OBBBA requirements, updated accounting standards, and revisions to the Audit and Accounting Guide.
Mark Robins is a partner in Aprio's Nonprofit assurance practice with 15 years of experience in public accounting. His expertise includes financial reporting, auditing, and compliance, with depth in revenue recognition, fair value concepts, related entities, and federal compliance.
This presentation explains when a contribution exists under U.S. GAAP (ASC 958) and when it should be recognized, focusing on the distinction between conditional vs. unconditional contributions and exchange vs. nonexchange transactions.
Blaine serves as the technical leader for the regulatory compliance practice and is a subject matter expert in Uniform Guidance, single audit compliance, and Government Auditing Standards, with more than a decade of experience across the public sector, financial services, higher education, and healthcare industries.
An in-depth overview of the sampling updates released in Appendix B of the 2025 Guide, covering how sampling is used, how results are evaluated, and how sampling results impact audit conclusions and the opinion on compliance.
Heather Plitt is a Technical Director in the National Assurance Technical Group specializing in State and Local Government entities, with 18 years of experience performing audit and assurance engagements for states, municipalities, school districts, special districts, and pension plans. She is licensed as a CPA in Maryland and Virginia.
Overview of the current status of GASB's revenue and expense project, including the proposed Category A and B classifications, the performance obligation approach for Category A transactions, and measurement principles for both categories.
Phillip Mills is an experienced CPA and Assurance Director in Aprio, LLP's Professional Practice Group. With over 15 years in public accounting and 7 years in professional teaching, Phillip is a subject-matter expert in US GAAP and US GAAS, specializing in planning, risk assessment, and internal controls.
A structured, risk-focused framework ensuring that planning activities, control considerations, and preliminary analytical procedures are purposefully targeted to identify risks of material misstatement and enhance audit quality, consistency, and engagement efficiency.
With over 20 years of experience in the audit and attest field, Tricia is the Director of Internal Audit for Frederick County Government. In 2020, Tricia was recognized as one of Maryland's Top 100 Women by the Daily Record and serves as a board member to the Maryland Association of CPAs.
An overview of the 2024 Yellow Book including a breakdown of independence and CPE requirements as well as an understanding of updated standards and changes from the 2018 Yellow Book.
Joe Wicklund is a project manager with the Governmental Accounting Standards Board (GASB) in Norwalk, Connecticut. His current assignments include Infrastructure Assets, Cybersecurity Risk Disclosures research, and the Post-Implementation Review of Statement No. 87, Leases. Before joining GASB, Joe worked in higher education finance for over 12 years.
This session focuses on implementation of GASB Statements 102 (Certain Risk Disclosures), 103 (Financial Reporting Model Improvements), 104 (Capital Assets), and 105 (Subsequent Events), plus a high-level discussion of the GASB's current technical agenda.
In his role at FASB, Jeff provides organization-wide technical and strategic advice on standard-setting activities affecting the not-for-profit sector and chairs the FASB's Not-for-Profit Advisory Committee. He previously spent 20 years in the not-for-profit sector as CFO of Planned Parenthood Federation of America, Inc., and as a Senior Manager with KPMG, LLP.
FASB's lead staff person for the NFP sector will brief us on the latest developments in GAAP that affect NFPs, including the FASB's overall current agenda, recent Accounting Standards Updates (ASUs), select projects in process, and ongoing Agenda Consultation efforts.
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.
Feel free to post event photos and tag MACPA! #MarylandCPAProud
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