Do you need a quick review of the most difficult and frequently found accounting and auditing issues in Common Interest Realty Associations (CIRAs)? This program reviews audit reports for year-end 12-31-2012, SSARS 19 engagement letters, reporting, reserve and turnover situations for residential and commercial condominium associations (condos) and homeowners’ associations and covers Florida statutes for Homeowners' Associations (HOAs). Issues include bad debts and budgeting in a recession period. This course also discusses the status of the CIRA Guide and what is authoritative GAAP.
Cecil "Pat" Patterson, Jr., CPA is an award winning author, speaker, and discussion leader for continuing education courses and numerous state societies. His degrees include a Bachelor of Science in Accounting and a Master of Business Administration. In addition to being in charge of his own CPA firm for over thirty years, Mr. Patterson has experience at the national CPA firm level, at the corporate level as a chief financial officer, and as an adjunct professor at the university level.
His firm is involved in the full spectrum of CPA activities including auditing, accounting services, federal and state corporate and individual income tax preparation, and consulting services to clients, businesses, and other professionals. The AICPA recognized the firm for its work in the “virtual office” field.
• Member, American Institute of Certified Public Accountants (AICPA)
• Member, Florida Institute of Certified Public Accountants (FICPA)
• Member, Executive Committee
• Member, Board of Governors
• Member, MEGA CPE Conference Committee
• Member, Accounting Show Committee
• Trustee, Educational Foundation, Inc.
• Member and Former Chair, Continuing Professional Education Committee
Honors and Awards include:
• Outstanding Discussion Leader, FICPA
• Outstanding Author, FICPA
• Distinguished Discussion Leader, New York Society of CPAs
• Outstanding Committee Award, FICPA