SAVE $20 
0! 
when you register by July 31, 2003* 
Special Presentation 
by 
Dan Goelzer 
Founding 
Member of 
the PCAOB 
Phoenix, Arizona 
November 17–18, 2003 
The Ritz-Carlton, Phoenix 
Washington, D.C. 
September 18–19, 2003 
The Ritz-Carlton, Tysons Corner 
Plus your choice of 
Five Additional Full-Day Workshops 
Accounting Failures: What Went Wrong—Case Studies of Major Companies 
Accounting for Derivatives: SFAS 133 & Beyond 
Earnings Management—What Would You Do? A Case Study Approach 
Fraud in Corporate America: Setting Up Internal Controls 
IPOs: Financial Reporting & Filing Requirements 
The ONE conference where SEC staff, External Reporting specialists 
from leading companies AND top SEC compliance experts 
explain how to meet the latest compliance challenges. 
Exclusive Conference Benefits Explore Hot Button Topics 
. Sarbanes-Oxley: One year later 
. Section 404 compliance 
. New rules on debt and equity 
. Assessing your organization’s 
vulnerability to fraud 
. Special luncheon speaker . How the newly created PCAOB 
affects you . Network with colleagues and SEC staff 
. Earn up to 33 CPE or MCLE credits . Latest on stock-based 
compensation 
. SEC enforcement developments 
. Other forthcoming FASB and 
America’s Leader 
in Continuing 
Professional Education AICPA updates 
www.cpeonline.com 
SEC Conference 
2003 
An Accounting & Reporting 
Update for Public Companies 
WHAT TO DO ABOUT THE LATEST DEVELOPMENTS 
. Choose from six breakout sessions— 
New Rules of Stock Exchanges, How to 
Detect & Deter Fraud, FIN 46 (Variable 
Interest Entities), SFAS 150—Debt 
versus Equity, Revenue Recognition 
Issues and Proxy Statement Reporting
Don’t be caught off guard 
by the SEC! 
Featuring Top SEC Experts at the Best SEC Conference Ever— 
Guaranteed! 
Daniel Goelzer is a Founding Member 
of the PCAOB and served as the General 
Counsel of the Securities and Exchange 
Commission. 
Jim G. Campbell, Corporate Controller, Intel 
Corporation 
James A. Daly, Associate Director (Disclosure 
Operations), SEC Division of Corporation Finance 
Scott Di Valerio, Corporate Vice President and 
Corporate Controller, Microsoft 
Jeffrey Ellis, Partner, National Professional 
Standards Group, Grant Thornton LLP 
Arnold Golub, Chief Counsel, Listing 
Qualifications Dept, The Nasdaq Stock Market 
Wendy M. Hambleton, Partner, National SEC 
Practice, BDO Seidman LLP and member, AICPA’s 
SEC Regulation Committee 
Bob Laux, Director, External Reporting, Microsoft 
…and many other regulatory and securities experts including senior SEC officials 
CONFERENCE CHAIRPERSON 
Reva B. Steinberg is a Director in the SEC Reporting Department of BDO Seidman’s national office. 
She has served on the AICPA’s Professional Ethics Executive Committee, the Technical Standards (Ethics) 
Subcommittee and the Accounting Standards Executive Committee. Ms. Steinberg frequently speaks on 
financial reporting issues and current AICPA issues in the U.S. and abroad. This is the fourth year that 
Ms. Steinberg is chairing CPE INC.’s “SEC Conference: An Accounting & Reporting Update for Public 
Companies.” 
CONFERENCE MODERATOR 
Kevin Dolan, MBA, CPA, a consultant to CPA firms on accounting and auditing matters, has 20 years 
of experience in quality control, accounting and auditing standards and controllership for both national 
and international accounting firms and corporations. He is a course developer and frequent presenter of 
CPE INC. seminars on financial accounting and SEC topics. 
Timothy McKay, Partner, Deloitte & Touche LLP, 
former Assistant Chief Accountant, SEC Office of 
the Chief Accountant and formerly of the SEC 
Division of Corporation Finance 
Benjamin Neuhausen, National Director of 
Accounting, BDO Seidman LLP 
Pamela S. Palmer, Partner, Litigation 
Department, Latham & Watkins 
Scott Reed, Partner, KPMG’s Audit Committee 
Institute (ACI) 
C. Gregory Scates, Associate Chief Accountant, 
US Securities and Exchange Commission 
Laurie B. Smilan, Partner, Latham & Watkins and 
Co-Chair of the firm’s Securities and Professional 
Liability Practice Group 
Mark A. Stephens, Managing Partner, Ernst & 
Young LLP 
Glenn W. Tyranski, Vice President, Financial 
Compliance, NYSE 
Joseph Ucuzoglu, Manager, Deloitte & Touche 
LLP National Office—Accounting Services Group 
   SEE THE FULL AGENDA INSIDE 
Today, company finance executives are under not just a 
magnifying glass but a microscope. Experts from the SEC, 
leading corporations and other top SEC practitioners will give 
you the confidence to withstand even the closest scrutiny.
SAVE $200!when you register by July 31, 2003* 
THE CONFERENCE AGENDA 
DAY ONE 
Deluxe Continental Breakfast & Registration 
7:00 AM 
Welcome & Opening Remarks 
8:10 – 8:20 AM 
Sarbanes-Oxley: One Year Later 
8:20 – 10:00 AM 
 Where are we? 
 Has the Act had the intended effects and/or 
unintended consequences? 
 How Sarbanes-Oxley has affected audit 
committees 
 Creating a framework for effective audit 
committee oversight 
 Significant regulations and current issues 
impacting audit committees 
 On-going implementation issues 
Break 
10:00 – 10:15 AM 
“Extremely timely and relevant topics.” 
Jeanne Madden, Manager-Financial Reporting, Sunoco, Sumter, SC 
SEC Hot Buttons 
10:15 AM – 12:00 PM 
 Overview and implementation of 
Sarbanes-Oxley rules 
 Focus on MD&A and financial reporting 
(Regulation G) 
 Guidance from the Fortune 500 Project 
 Expected additional rulemaking for critical 
accounting estimates and Form 8-K revisions 
 Pro forma and non-GAAP financial measures 
 Off-balance sheet arrangements 
 Dealing with Corporation Finance 
 Areas of major concern 
 Late-breaking developments 
Luncheon & Speaker 
12:00 – 1:30 PM 
FASB & AICPA Update 
1:30 – 2:45 PM 
 Special purpose and variable interest entities 
 Guarantees and other liabilities under FIN 45 
 Revenue recognition issues—the saga continues 
 Liabilities, equity and SFAS 150 
 Convergence with IAS 
 The latest on derivatives—SFAS 149 
 Other current projects 
2003 
SEC Conference 
An Accounting & Reporting Update 
for Public Companies 
WHAT TO DO ABOUT THE LATEST DEVELOPMENTS 
CPE Credit: 17 Hours • MCLE Credit: Up to 17 Hours 
Featured speaker in Washington, D.C., Dan Goelzer, founding 
member of the PCAOB, will speak on the PCAOB, its staffing, 
structure and operations, relevance to auditors and nonauditors 
as well as other issues.
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 
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 
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 
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 
Cocktail Reception 
5:45 – 7:00 PM 
Luncheon 
11:30 AM – 12:30 PM 
Register Today: 1-800-544-1114 • Satisfaction Guaranteed
Stock-Based Compensation: 
Ripe for Reform 
12:30 – 1:45 PM 
 FAS 148—format and disclosures 
 Adopting the Fair Value model—pros 
and cons 
 Expensing options—will it happen? 
Sarbanes 404 Compliance 
1:45 – 2:45 PM 
 Controller’s overview of the organization 
 Best practices for disclosure and internal 
control program 
 Implementation: internal assessment, 
readiness assessment, tools and coordination 
with independent accountants 
Break 
2:45 – 3:00 PM 
EITF Update 
3:00 – 4:00 PM 
 Revenue recognition issues 
 Issues relating to implementation of SFASs 
and EITFs 
 EITF issues discussed in 2003 
 Recent EITF issues 
Conference Ends 
4:00 PM 
“The speakers and materials were 
outstanding and ‘right on point’. 
Out of the approximately 15 SEC 
conferences I’ve attended this was 
the best…better than any of the 
competition.” 
Dan Guy, Ph.D, CPA 
Former AICPA Director of Audit Research and former AICPA 
VP of Auditing and Professional Standards 
America’s Leader 
in Continuing 
Professional Education 
www.cpeonline.com 
ADDITIONAL FULL-DAY WORKSHOPS 
Washington, D.C. • Phoenix, Arizona 
CPE Credit: 8 Hours • MCLE Credit: Up to 8 Hours 
Continental Breakfast 8:00 – 8:30 AM 
8:30 AM – 5:00 PM Workshop (including lunch and breaks) 
Accounting Failures: What Went Wrong— 
Case Studies of Major Companies 
DC: September 17, 2003 • AZ: November 19, 2003 
Find out what really happened at high-profile companies dragged down 
by accounting scandals. From fraud to simple mathematical errors, irregularities 
can trigger financial restatements, plummeting stock value and 
worse. Learn from others’ mistakes by: 


 
Reviewing case studies of companies that made headlines for the 
wrong reasons 
Analyzing how misapplications of accounting rules, poor documentation, 
control weaknesses and other flaws can lead to financial disaster 
Evaluating your company’s risk factors 
Accounting for Derivatives: SFAS 133 & Beyond 
DC: September 17, 2003 • AZ: November 19, 2003 
The use of derivatives has transformed the financial reporting landscape. 
And more transactions are now characterized as derivatives. SFAS 133, 
its SFAS 138 amendment and the new standard, explain how to account 
for derivatives. This workshop: 


 
Identifies the basic characteristics of various financial instruments 
including futures, options, swaps and other derivatives 
Discusses requirements of the new standards, pitfalls and their 
effects on financial statements and risk management strategies 
Provides guidance from the FASB’s Derivatives Implementation 
Group (DIG) and explains the latest requirements in derivatives 
accounting and reporting 
Earnings Management—What Would You Do? 
A Case Study Approach 
DC: September 17, 2003 • AZ: November 19, 2003 
REAL accountants face REAL accounting choices every day. Making the 
wrong choice can cause REAL problems. This seminar, modeled on actual 
SEC enforcement cases, puts you in similar situations where you make 
the decisions. Get answers to questions like: 



 
Where do I draw the line? 
Can I trust my auditors if they say it’s OK? 
What is the accounting failure “trap” and how do I avoid it? 
How do I determine what’s material and what isn’t? 
Fraud in Corporate America: Setting Up Internal Controls 
DC: September 20, 2003 • AZ: November 16, 2003 
From employee theft to cleverly rigged financial statements, fraud can be 
fatal to an organization. Recent high-level scandals are cases in point. 
Find out what really happened and how to prevent fraud at your company 
in this timely and relevant workshop. You’ll learn: 

 
How to assess your organization’s vulnerability to fraud 
How to detect gimmicks and fraud in financial reports 
 What controls will guard against company meltdown 




 
IPOs: Financial Reporting & Filing Requirements 
DC: September 17, 2003 • AZ: November 19, 2003 
Financial reporting and filing requirements for IPOs can be complex and 
numerous. And positioning a company to go public can take years. This 
practical workshop—the only one of its kind: 
Explains the entire IPO process from start to finish 
Highlights the accountant’s role in the process 
Shows how to prepare the financial information and registration 
statement 
Equips you to brief management and underwriters on information 
crucial to selling the IPO 
Examines the new corporate governance rules and your responsibilities
REF# JF3JX 
R e g i s t r a t i o n F o r m 
2003 SEC Conference 
An Accounting & Reporting Update for Public Companies 
CPE Credit: 17 Hours • MCLE Credit: Up to 17 Hours 
Washington, D.C. 
September 18–19, 2003 
The Ritz-Carlton, Tysons Corner 
Code: C131IDC190 
Phoenix, Arizona 
November 17–18, 2003 
The Ritz-Carlton, Phoenix 
Code: C131KAZ010 
A d d i t i o n a l F u l l - D a y W o r k s h o p s 
Washington, D.C. 
The Ritz-Carlton, Tysons Corner 
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 
DC: September 17, 2003 • Code: C141IDC190 
AZ: November 19, 2003 • Code: C141KAZ010 
Accounting for Derivatives: SFAS 133 & Beyond 
DC: September 17, 2003 • Code: C130IDC190 
AZ: November 19, 2003 • Code: C130KAZ010 
IPOs: Financial Reporting & Filing Requirements 
DC: September 17, 2003 • Code: C140IDC190 
AZ: November 19, 2003 • Code: C140KAZ010 
Conference .........................................................................................$1395 
Workshop .............................................................................................$595 
Conference & One Workshop...........................................................$1750 
Conference & Two Workshops .........................................................$2050 
Earnings Management—What Would You Do? A Case Study Approach 
DC: September 17, 2003 • Code: C139IDC190 
AZ: November 19, 2003 • Code: C139KAZ010 
Name 
Title 
Fraud in Corporate America: Setting Up Internal Controls 
DC: September 20, 2003 • Code: C138IDC190 
AZ: November 16, 2003 • Code: C138KAZ010 
Company 
Cost 
FOUR WAYS TO REGISTER: 
MAIL the registration form to: 
CPE INC. • 370 Reed Road • Suite 227 • Broomall, PA 19008-4098 
FAX your registration form to: 1-800-554-3772 
REGISTER BY PHONE: 1-800-544-1114 
REGISTER ONLINE: www.cpeonline.com 
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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. 
*Be sure to mention this discount when you register. 
This special offer may not be combined with any other offer. 
Registration Information 
About CPE INC. 
Since 1984, CPE INC. has been in the forefront of continuing professional education, 
providing more programs on more topics than any other source—including multiday 
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. 
Phoenix, Arizona 
The Ritz-Carlton, Phoenix 
2401 East Camelback Road 
Phoenix, AZ 85016 
(602) 468-0700 
Room Rate: $160 
Hotel Accommodations 
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. 
Washington, D.C. 
The Ritz-Carlton, Tysons Corner 
1700 Tysons Boulevard 
McLean, VA 22102 
(703) 506-4300 
Room Rate: $219 
CPE Credit 
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 
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 
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. 
Cancellations 
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 
received, payment is due in full. 
Discount Policy 
When two or more from the same company attend a conference together, each 
receives a 10% discount. 
Sponsor & Exhibitor Information 
If your company is interested in sponsoring a reception or other special event at 
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. 
Unique 100% Satisfaction Guarantee 
If you’re unsure whether this conference will give you the level of knowledge or relevant 
information you seek, register today, knowing that you can rely on our unique 
100% money-back Relevance Guarantee. It’s our way of reassuring you 
that your satisfaction is our highest priority. 
Copyright © 2003 by CPE INC.
THIS IS THE SEC CONFERENCE YOU 
DON’T WANT TO MISS! 
SAVE $200! 
when you register by July 31, 2003* 
2003 
SEC Conference 
An Accounting & Reporting Update 
for Public Companies 
WHAT TO DO ABOUT THE LATEST DEVELOPMENTS 
Washington, D.C. 
September 18–19, 2003 
The Ritz-Carlton, Tysons Corner 
Phoenix, Arizona 
November 17–18, 2003 
The Ritz-Carlton, Phoenix 
Get answers to crucial questions. 
Gain insights into complex issues. 
Share experiences with colleagues. 
Talk one-on-one with the SEC officials who make the rules 
and the SEC practitioners who implement them successfully. 
PRSRT STD 
U.S. POSTAGE 
PAID 
CPE INC. 
Featured Topics 
. Up-to-the-minute SEC accounting and reporting 
. The inside track on what the SEC Division of 
. Best practices on resolving issues with the 
. Revenue recognition, earnings management 
. Latest developments at the SEC, FASB, AICPA 
requirements, proposals and trends 
Enforcement is reviewing 
Office of the Chief Accountant 
and stock-based compensation issues 
and the stock exchanges affecting public 
registrants 
. Sarbanes-Oxley: One year later, 
Section 404 compliance, 
Fortune 500 Project 
and more 
Plus your choice of five additional full-day workshops 
JF3JX 
370 Reed Road, Suite 227 
Broomall, PA 19008-4098 
1-800-544-1114 
www.cpeonline.com 
The Ultimate Guarantee 
Pay Nothing Unless You’re Satisfied