Break 2:45 – 3:00 PM Breakout Sessions (Select One) 3:00 – 4:15 PM New Rules of Stock Exchanges New and proposed corporate governance standards The latest on listing and delisting requirements How to Detect & Deter Fraud Assessing your organization’s vulnerability to fraud Detecting gimmicks and fraud in financial reports Controls that guard against company meltdown FIN 46 (Variable Interest Entities) What gets consolidated—when and why Identifying VIEs Disclosures and transactions Determining the primary beneficiary Measuring expected losses and residual returns Break 4:15 – 4:30 PM Breakout Sessions (Select One) 4:30 – 5:45 PM SFAS 150 – Debt versus Equity Classifying financial instruments Restructuring your instruments Manditorily redeemable securities Revenue Recognition Issues Classification and disclosure issues Dealing with multiple deliverables Consideration given by a vendor—treatment by vendor and recipient Proxy Statement Reporting The latest disclosure rules Annual report summary information Reduced disclosures for “small business” qualifiers Cocktail Reception 5:45 – 7:00 PM DAY TWO Deluxe Continental Breakfast 7:00 AM Program Review & Update 7:50 – 8:00 AM SEC Enforcement Activities 8:00 – 9:30 AM Fraudulent revenue recognition schemes, including hidden “side letters,” channel stuffing and round-trip trading Facilitating another company’s reporting violations Criminal enforcement and prosecution Interacting with the Division of Enforcement Sarbanes-Oxley: PCAOB 9:30 – 10:15 AM Sarbanes-Oxley mandate Staffing, structure and operations Auditing standards setting process Relevance to nonauditors Funding the board’s activities What’s ahead Break 10:15 – 10:30 AM MD&A 10:30 – 11:30 AM Recent developments MD&A deficiencies that attract regulators’ attention Practical considerations and concerns in today’s disclosure environment Forecasts, trends and uncertainties Safe harbors, forward-looking statements and information Luncheon 11:30 AM – 12:30 PM 2003 SEC Conference An Accounting & Reporting Update for Public Companies CPE Credit: 17 Hours • MCLE Credit: Up to 17 Hours Phoenix, Arizona November 17–18, 2003 The Ritz-Carlton, Phoenix Code: C131KAZ010 Phoenix, Arizona The Ritz-Carlton, Phoenix CPE Credit: 8 Hours • MCLE Credit: Up to 8 Hours Accounting Failures: What Went Wrong—Case Studies of Major Companies November 19, 2003 • Code: C141KAZ010 Accounting for Derivatives: SFAS 133 & Beyond November 19, 2003 • Code: C130KAZ010 Since 1984, CPE INC. has been in the forefront of continuing professional education, providing more programs on more topics than any other source—including multi-day conferences, forums, seminars and hands-on workshops not available elsewhere. CPE INC. programs are developed and presented by leaders in each field. Annually, the company conducts over 2,500 programs in 40 cities on more than 150 topics, including SEC issues, financial accounting and auditing, profit planning and control, corporate taxation, mergers and acquisitions and the international arena. CPE INC. has reserved a block of rooms at preferential rates. To make your hotel reservation, call either CPE INC. at 1-800-544-1114 or the hotel’s reservation depart­ment and ask for the CPE INC. special room rate listed below. The Ritz-Carlton, Phoenix • 2401 East Camelback Road Phoenix, AZ 85016 • (602) 468-0700 • Room Rate: $160 This conference was developed in accordance with continuing professional education requirements for certified public accountants and will qualify for CPE credit in all states. Sponsor numbers for specific states are available. All programs have been prepared to fulfill the continuing education requirements for CMAs and to comply with the Joint AICPA/NASBA Statement on Standards for Continuing Profes­sional Education Programs. Written proof of attendance will be supplied. The Center for Professional Education, INC. (CPE INC.) is registered with the National Association of State Boards of Accountancy (NASBA), 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 addressed to the Earnings Management—What Would You Do? A Case Study Approach November 19, 2003 • Code: C139KAZ010 Fraud in Corporate America: Setting Up Internal Controls November 16, 2003 • Code: C138KAZ010 IPOs: Financial Reporting & Filing Requirements November 19, 2003 • Code: C140KAZ010 Conference .........................................................................................$1395 Workshop .............................................................................................$595 Conference & One Workshop...........................................................$1750 Conference & Two Workshops .........................................................$2050 National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. NASBA phone number: 615.880.4200. Website: www.nasba.org. MCLE credit is being provided by CPE INC.’s Center for CLE or the Center for Professional Education Institute. For further information about MCLE credit, please contact your State Bar or the CLE Registrar at 1-800-544-1114. Name Title Company Emp ID Address . Bus. . Home City State Zip Phone (Bus.) Phone (Home) E-Mail Fax You may send notification of a substitute at any time prior to your scheduled confer­ence. If cancellation notice is received in writing or by telephone more than 10 busi­ness days before the conference, your fee will be refunded in full. For cancellation notices received after the 10-day deadline, the full fee, less $250, will be converted to a transferable, nonrefundable credit to be applied toward a future conference for up to a year from the date of the original cancellation. If cancellation notice is not . Enroll me in CPE INC.’s Frequent Flier Program received, payment is due in full. Enter my registration as follows: Code Date Cost When two or more from the same company attend a conference together, each receives a 10% discount. Total Amount If your company is interested in sponsoring a reception or other special event at Less Discount this conference—or if you would like to showcase your products or services in an exhibit—please call Tom Amoroso at 1-800-544-1114. The fee is due in advance: Net Payment . Check or Money Order (payable to CPE INC.) . Pre-registered by phone . Bill me . Charge my: . VISA . MasterCard . AMEX . Diners Club If you’re unsure whether this conference will give you the level of knowledge or rel-Exp. Date evant information you seek, register today, knowing that you can rely on our unique Card # 100% money-back Relevance Guarantee. It’s our way of reassuring you Signature that your satisfaction is our highest priority. A credit card hold will be taken at the time of registration. This card will only be processed if payment has not been received two weeks prior to the conference date. Copyright © 2003 by CPE INC. REF# JI3JX Plus your choice of five additional full-day workshops Featured Topics JI3JX 370 Reed Road, Suite 227 . Up-to-the-minute SEC accounting and reporting Broomall, PA 19008-4098 1-800-544-1114 www.cpeonline.com requirements, proposals and trends . The inside track on what the SEC Division of Enforcement is reviewing . Best practices on resolving issues with the Office of the Chief Accountant . Revenue recognition, earnings management and stock-based compensation issues . Latest developments at the SEC, FASB, AICPA and the stock exchanges affecting public registrants . Sarbanes-Oxley: One year later, Section 404 compliance, Fortune 500 Project and more