August Update
Friday,  August 28, 2026
9:00 a.m. - 11:00 a.m. CT (10:00 a.m. - 12:00 p.m. ET)

Ethics, Judgement and the Fraudster Mindset
Speakers: Carol Phillips, CPA, CFE, and Adam Stephenson, CPA, CIA, CCA
Field of study: 1 hour of Ethics

This course explores the relationship between professional ethics, judgment and the psychology behind occupational fraud. Participants will examine the AICPA Code of Professional Conduct as an ethical guardrail while exploring the Fraud Triangle—pressure, opportunity and rationalization—and common behavioral and process red flags. Through practical safeguards and case-based discussion, participants will learn how sound professional judgment can interrupt fraud pathways before unethical decisions escalate.

• Learning Objective: Upon completion of this course, participants will be able to identify ethical threats and fraud risk factors and apply the AICPA Code of Professional Conduct, professional judgment and appropriate safeguards to respond to potential ethical and fraud-related situations.
  
  

2026 GASB UPDATE - An Overview of GASB Statements No. 103, 104 & 105
 Speakers: Joel Bradley, CPA, and Rick Blanton, CPA 
Field of study: 1 hour of A&A

This session provides an overview of GASB Statements No. 103, 104 and 105, highlighting key changes to governmental financial reporting, capital asset disclosures and subsequent event requirements. Participants will review implementation considerations and practical reporting examples.

• Learning Objective: By the end of this session, participants will be able to identify the major reporting and disclosure changes introduced by GASB Statements No. 103, 104 and 105 and understand their impact on governmental financial statements.
  
  

July Update

Tuesday, July 28, 2026

1:00 p.m. – 3:00 p.m. CT (2:00 p.m. – 4:00 p.m. ET) 

Transaction and Capital Markets Update
 Speakers: Hanny Akl, CPA, CFE, CEPA, CVGA, David Legrand, CPA, and Jeff Plank, CVA 

As a business leader today, are you considering a transaction or have you  been contacted by an investment banker or private equity firm expressing an interest to purchase your business?  Are you concerned about volatility in the market and how that could impact the timing of your deal? If you are considering  buying or selling, there are several steps we recommend taking to confirm your financials are in order and to ensure a successful valuation and transaction.  During this session, our experts will review the current state of the market, steps to prepare for a transaction (including specific GAAP requirements) and other financial  statement considerations. 

• Learning Objective: At the conclusion of this session, attendees will have a better understanding of how they can prepare for the due diligence process of a transaction, such as financial statement and report requirements and accounting standards for public companies.  

A 360° View of Risk: Infrastructure, Processes and People
Speakers: Emily Jones, PMP, CISM, CMMC-RP and Amy Williams

What happens when technical risk and human risk intersect? Join us for a 360° view of risk as two experts share perspectives on infrastructure, internal controls and organizational resilience—revealing why managing risk effectively requires attention to systems, processes and people alike.

• Learning Objective: Upon completion of this course, participants will be able to identify how technical, process and human factors intersect to influence organizational risk and resilience.

June Update

Thursday,  June 18, 2026
9:00 a.m. - 11:00 a.m. CT (10:00 a.m. - 12:00 p.m. ET)

Guarding the Gate: What Leaders Need To Know About Fraud Trends & Segregation of Duties
Speakers: Chris Newman, CPA and Sarah Clement Magette, CPA, CIA, CFE

Fraud risk continues to evolve, and organizations of all sizes remain vulnerable when key controls are not in place. Drawing on insights from the 2026 ACFE Report to the Nations, this session highlights the latest fraud trends, common schemes, and where organizations are most exposed, particularly in environments with limited resources or overlapping responsibilities. Participants will gain a clear understanding of how breakdowns in segregation of duties (SOD) continue to be one of the most significant contributors to fraud, regardless of organization size or complexity. The course will move beyond theory to focus on practical, scalable approaches to implementing SOD in real-world environments, including small teams where full segregation may not be feasible.

• Learning Objective: Understand current fraud trends and apply practical, scalable approaches to segregation of duties to identify and mitigate fraud risk in resource-constrained environments.

From Numbers to Strategy: Turning Financial Data Into Better Business Decisions
Speakers: Amber Stout, CPA and Katrina Williams

This session explores how financial information can be used to support broader business decision-making. Participants will gain insight into ways organizations can think differently about their financial data and consider its potential role in shaping future direction.

• Learning Objective: Upon completion of this course, participants will be able to recognize how financial information can support general business decision-making.

May Update 
Thursday, May 28, 2026

1:00 p.m. – 3:00 p.m. CT (2:00 p.m. – 4:00 p.m. ET) 

Using AI Prompting to Support Accounting and Auditing Workflows (Practical Use Cases + Guardrails) 
Speakers: Kevin Wang and Brittney Robertson

AI tools are showing up in accounting and finance workflows whether organizations are ready or not. This session moves past the overview and into practical application — showing controllers, finance managers and internal auditors how to use AI prompting to support real accounting and auditing work inside their organizations, and where to draw the line. Attendees will see effective vs. ineffective prompts for tasks like variance analysis, financial reporting support, internal control documentation and technical research—then learn the risks, boundaries and review practices that keep AI a tool, not a decision-maker.

• Learning Objective: Upon completion of this course, participants will be able to apply structured AI prompting techniques to support variance analysis, financial reporting assistance, internal control documentation and technical accounting/auditing research—while distinguishing effective vs. ineffective prompts and implementing risk boundaries and review practices so AI remains a tool, not a decision-maker.

A Conversation with COSO for Present Day Risks  
Speakers: Paul Perry, Justin Headley and Guest Lucia Wind, Executive Director of COSO

Join us for an engaging conversation with Lucia Wind, COSO Board Chair and Executive Director, on how organizations can practically apply COSO’s latest guidance to today’s most pressing risks and opportunities. This conversation will explore internal controls over Generative AI through the lens of the Internal Control–Integrated Framework (ICIF), board‑level governance and oversight principles applicable to organizations of all sizes and actionable insights from a practical implementation guide for Enterprise Risk Management (ERM). Designed for CPAs, executives and risk leaders, this session bridges theory and practice – offering real‑world perspectives on responsible innovation, effective governance and integrated risk management.

• Learning Objective: At the conclusion of this session, participants will be able to:

• Apply COSO’s Internal Control–Integrated Framework to GenAI initiatives by identifying key risks and control considerations that support responsible, ethical, and effective AI implementation.
• Explain how COSO’s corporate governance and board oversight principles scale across organizations and the importance of controlled governance for those organizations.
• Translate COSO’s ERM practical implementation guide into actionable steps that integrate strategy, performance, and risk management within their organizations.

Other Important Information

Suggested CPE TOTAL: 8 Hours of Accounting or Auditing Credits (Total credits earned will depend on the number of sessions attended. )

Delivery Method: Group Internet Based
Course Level: Update 
Advanced Prep: None 
Field of Study: Accounting, Auditing or Economics

Who Should Attend: Practitioners responsible for accounting, auditing, financial reporting and performing compilations and reviews.  
 

Program Prerequisites: General knowledge of Accounting Standards (GAAP), Auditing Standards (SASs), Compilation and Review Standards (SSARSs) and related Quality Control issues.

National Association of State Boards of Accountancy 

Warren Averett, LLC is registered with the National Association of State Boards of Accountancy as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. 

 
Cancellations 

While there is no charge for this event, please cancel your registration if you are unable to attend. This will greatly help with our event preparations. The firm reserves the right to cancel professional development sessions or events at its discretion. Should this event be cancelled, you will be contacted via the email address provided upon registration. 

Questions or Complaint Policy:  

For questions, complaints or concerns, please contact Heather.Boshell@warrenaverett.com.