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OSCPA's Governmental Accounting and Auditing Conference - Oklahoma City

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Embassy Suites Downtown/Medical Center

741 N Phillips Ave
Oklahoma City, OK 73104

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16.00 Credits

Member Price $480

Non-Member Price $580

Overview

Join us for the OSCPA's Governmental Accounting and Auditing Conference!

The conference will be held May 7-8 and will offer up to 16 hours of recommended CPE credit including Yellow Book credit and two hours of Oklahoma ethics.

Attendees can also receive up to 16 hours of CLE (Continuing Legal Education) credit.

The OSCPA's Governmental Accounting and Auditing Conference is sponsored by the OSCPA Governmental Accounting and Auditing Committee.

Join us after the first day of our conference for a Networking Reception at Fassler Hall with complimentary food and drinks.

 

Room Reservations: The conference room block is closed. Please reach out to the Embassy Suites Downtown Medical Center for direct reservations.

Virtual Attendance: If you prefer to attend online, you can register for the virtual event here.

Prerequisites

None

Designed For

CPAs and accounting staff working in government or public accounting.

Preparation

 

Notice

 

Thursday, May 7

General Session

- AICPA and Yellow Book Auditing Standards Update

Melisa Galasso, Galasso Learning Solutions LLC

Melisa Galasso

Melisa Galasso, CPA is assionate about providing confidence, not just compliance as she leads Galasso Learning Solutions as Founder & CEO. Melisa is a nationally recognized authority in designing and facilitating courses on advanced technical accounting and auditing topics, including not-for-profit and governmental accounting. Since 2016, she has guided the GLS team to deliver quality in everything we do. With a far-ranging career in public accounting, academia and industry and a bachelor’s degree from Georgetown University, Melisa has built a reputation for delivering engaging, effective learning experiences for CPAs. Committed to advancing our profession, she has served on multiple committees for leading industry organizations including the AICPA and FASB, written the nonprofit accounting book, “Money Matters for Nonprofits,” and has been honored with the Top 50 Women in Accounting Award, the Rising Star award from NAWBO Charlotte, and “40 under 40” recognition by CPA Practice Advisor. In her free time, Melisa loves spending time with her family and can often be found at one of her daughter’s horse shows, supporting the arts with tickets to the orchestra, volunteering, or speaking a bit of French or Spanish on one of her treasured quarterly vacations.

Stay current on key developments affecting audit and attestation engagements with this comprehensive update. This course begins with the next phase of quality management, with a particular focus on firms' monitoring and remediation responsibilities and what those requirements mean in practice.

Participants will also review recent and upcoming standards impacting audit, attestation, and consulting engagements, including SSAE No. 24 and SSARS No. 26, along with high-impact exposure drafts related to confirmations and fraud. The course concludes with an overview of SAS No. 149 and its implications for group audits.

Participants will also receive an overview of significant revisions to the 2024 Yellow Book. The course also addresses the GAO's implementation delay and its implications for audit planning, along with recent updates to the Green Book that may affect internal control considerations for governmental entities and Single Audits.

Learning Objectives:

  • Recall the impact of recent AICPA proposals on audit engagements.
  • Identify changes to the effective date of the 2024 Yellow Book.
  • Recognize the impact of SAS No. 149 on group audits.
  • Identify key quality management requirements related to monitoring and remediation.
  • Recognize the impact of SSAE No. 24 and SSARS No. 26 on attestation and consulting engagements.

Credits: 2 - Auditing Governmental

This session is available to registrants only.

General Session

- State Auditor and Inspector Update

Cynthia Byrd, State Auditor, Office of the State Auditor & Inspector

Cynthia Byrd

Cindy Byrd , CPA, is Oklahoma’s 13th State Auditor & Inspector. She is the first woman elected to serve as the taxpayers watchdog. A CPA with 28 years of government auditing experience, Cindy has conducted audits of federal, state, county and municipal entities. Cindys audits have identified millions in misappropriated tax dollars and called out wasteful spending at every level of government. During Cindys tenure, the office has published nearly 2000 audits including the following, which garnered statewide and national attention: A first of its kind Medicaid audit that revealed weak processes mandated by the federal government as well as 1.6 billion in questiones expenditures, a public charter school audit that exposed tense of millions in misappropriated funds and received the 2022 Excellence in Accountability Award for Forensice Audit from the National State Auditors Association, and an audit of COVID funds which reported millions in fraudulent unemployment claims. Cindy is passionate about responsible government. She strongly advocates for transparency and accountability in the receipt and expenditure of public funds. One of the guiding princibles of her career has been that the people deserve to know how their money is spent. Cindy and her husband, Steve, live in Coalgate, located in Coal County, Oklahoma.

State Auditor Cindy Byrd, CPA will provide an update on recently released local government audits at the State Auditor's Office. The presentation will give several examples of how inappropriate and/or fraudulent behavior can be prevented or limited.

Upon completing this session, a learner will be able to:

  • Gain a better understanding of audits preformed by the state office
  • Gain an understanding of basic internal controls that local governments should implement to prevent and/or detect misappropriation of funds

Credits: 1.5 - Auditing Governmental

This session is available to registrants only.

General Session

- Ethics

More information to come!

Credits: 2 - Regulatory Ethics

This session is available to registrants only.

Breakout Session

- Common Accounting, Financial Reporting, and Auditing Deficiencies

Christopher Pembrook, Shareholder, Crawford & Associates, PC

Christopher Pembrook

Chris Pembrook, CPA, MBA, CGAP, Cr.FA, is a shareholder at Crawford & Associates, CPAs, P.C., an accounting firm specializing in providing auditing, consulting and accounting services solely to governmental entities. He is currently serving as a member of the AICPA State and Local Government Expert Panel and the OSCPA Governmental Accounting and Auditing Committee. Pembrook was selected to serve on the joint COSO-ACFE-AICPA Task Force for the development of the group’s Fraud Risk Management Guide. He also served on the AICPA task force that helped establish the AICPA’s new single audit advanced expert certification program.

This session will review common deficiencies identified in accounting, financial reporting, and auditing practices. Attendees will gain insight into areas where errors or compliance issues often arise and consider ways to strengthen quality and consistency in their work.

Learning Objectives:

  • Identify common accounting and auditing deficiencies
  • Recognize areas for improved compliance and quality

Credits: 1.5 - Auditing Governmental

This session is available to registrants only.

- Single Audit and Uniform Guidance Update

Melisa Galasso, Galasso Learning Solutions LLC

Melisa Galasso

Melisa Galasso, CPA is assionate about providing confidence, not just compliance as she leads Galasso Learning Solutions as Founder & CEO. Melisa is a nationally recognized authority in designing and facilitating courses on advanced technical accounting and auditing topics, including not-for-profit and governmental accounting. Since 2016, she has guided the GLS team to deliver quality in everything we do. With a far-ranging career in public accounting, academia and industry and a bachelor’s degree from Georgetown University, Melisa has built a reputation for delivering engaging, effective learning experiences for CPAs. Committed to advancing our profession, she has served on multiple committees for leading industry organizations including the AICPA and FASB, written the nonprofit accounting book, “Money Matters for Nonprofits,” and has been honored with the Top 50 Women in Accounting Award, the Rising Star award from NAWBO Charlotte, and “40 under 40” recognition by CPA Practice Advisor. In her free time, Melisa loves spending time with her family and can often be found at one of her daughter’s horse shows, supporting the arts with tickets to the orchestra, volunteering, or speaking a bit of French or Spanish on one of her treasured quarterly vacations.

This comprehensive course provides a focused update on key auditing developments affecting Single Audit engagements. Participants will begin with an overview of significant revisions to the 2024 Yellow Book, including changes related to quality management, key audit matters, and effective dates. The course also addresses the GAO's implementation delay and its implications for audit planning, along with recent updates to the Green Book that may affect internal control considerations for governmental entities and Single Audits.

The course then shifts to recent developments affecting Single Audits, including the 2024 Uniform Guidance overhaul, updates to Appendix B of the AICPA GAS/Single Audit Guide, and guidance issued through the Office of Management and Budget (OMB). Reporting-related changes, including the transition to SAM.gov-based reporting, are also discussed.

Designed for auditors working with governmental and nonprofit entities receiving federal awards, this course helps participants understand how recent auditing and compliance changes intersect - and what to monitor as expectations continue to evolve.

Learning Objectives:

  • Recognize the impact of the 2024 Uniform Guidance changes on Single Audits.
  • Identify changes in Appendix B of the AICPA GAS/Single Audit Guide affecting Single Audit engagements.
  • Recall key changes introduced through recent OMB memoranda relevant to Single Audits.

Credits: 1.5 - Auditing Governmental

This session is available to registrants only.

General Session

- Incorporating AI Into the Audit and Accounting Functions

Jacob Winkler, Partner, Arledge & Associates, P.C.

Jacob Winkler

Jake Winkler, CPA is a graduate of the University of Central Oklahoma where he obtained his bachelor’s degree in accounting and a master’s in business administration. He joined the firm in 2020 and has over ten years of experience in public accounting with a large national firm. Jake has experience with local, state, and tribal governmental units, insurance, healthcare, manufacturing, software as a service, and not-for-profit entities.

Jake serves as an instructor for various organizations around the state and nationwide related to governmental topics. He has taught classes for the OSCPA, GFOA, Tribal Conferences, and the National Rural Water Association over topics ranging from state law compliance, single audit best practices, and ARPA funding requirements.

Jake’s experience in managing audits and background working with large governmental authorities will allow you to draw on his experiences with both in-state and out-of-state to determine best practices. He is currently a member of the American Institute of Certified Public Accountants and the Oklahoma Society of CPAs. He serves on the Accounting Careers Committee of the OSCPA, the Governmental Accounting & Auditing Committee of the OSCPA, and has served on the board of various non-profit organizations in his career. He is a graduate of Leadership Edmond Class XXXVI and was named an OSCPA Trailblazer in 2018. Jake was also named to 405 Magazine’s list entitled Metro’s Most Influential, which recognizes the top 250 Oklahoma City leaders in 10 diverse industry areas.

Kency Duarte, Assurance Partner, Arledge & Associates, P.C.

Kency Duarte

Kency Duarte, CPA provides financial and compliance audit and consultation services to a variety of public sector entities. He has been involved in the audits of municipalities, governmental agencies, tribes and school districts. He has practiced public accounting for more than eight years. In his current role, he delivers advice and consultation regarding complex accounting matters, leads engagement teams in audit matters and assists in ensuring that reports issued by the firm comply with professional standards.

This session explores how artificial intelligence is transforming accounting and audit workflows, from routine transaction processing to advanced analytics and documentation. We will review key AI concepts in practical, non-technical terms, review concrete use cases across the controllership and assurance functions, and discuss how AI can enhance efficiency, quality, and insight while still relying on professional judgment. The session will also address risk, ethics, and governance considerations, and outline practical steps firms and finance teams can take to pilot and scale AI responsibly.

Learning Objectives:

  • Identify at least three specific, practical use cases where AI can be applied to improve efficiency and audit quality within accounting and assurance engagements.
  • Identify at least three specific, practical use cases where AI can be applied to improve efficiency and audit quality within accounting and assurance engagements.

Credits: 1.5 - Information Technology

This session is available to registrants only.

Friday, May 8

General Session

- GASB Update

Lisa Parker, Project Manager, Governmental Accounting Standards Board

Lisa Parker

Lisa R. Parker, CPA, CGMA, is a senior project manager with the Governmental Accounting Standards Board (GASB). Prior to joining the GASB, she worked for Runyon Kersteen Oiellette CPAs, served as the finance director and interim town manager for the Town of Old Orchard Beach, Maine and as finance director for the City of Saco, Maine. Parker has also previously served as president of the Maine Governmental Finance Officers Association.

This session will provide an update on recent and upcoming developments from GASB. Attendees will gain a better understanding of new standards, implementation considerations, and the potential impact on governmental entities.

Learning Objectives:

  • Identify recent and upcoming GASB developments
  • Recognize potential impacts of new standards

 

Credits: 2 - Accounting Governmental

This session is available to registrants only.

General Session

- A Deeper Dive Into GASB 103, The New Reporting Model

Lisa Parker, Project Manager, Governmental Accounting Standards Board

Lisa Parker

Lisa R. Parker, CPA, CGMA, is a senior project manager with the Governmental Accounting Standards Board (GASB). Prior to joining the GASB, she worked for Runyon Kersteen Oiellette CPAs, served as the finance director and interim town manager for the Town of Old Orchard Beach, Maine and as finance director for the City of Saco, Maine. Parker has also previously served as president of the Maine Governmental Finance Officers Association.

Frank Crawford III, President, Crawford & Associates, PC

Frank Crawford III

Frank Crawford, CPA, is president of Crawford & Associates, CPAs, P.C., an accounting firm in Oklahoma City. The firm specializes in providing auditing, consulting and accounting services solely to governmental entities and is a member of the AICPA and the AICPA Government Audit Quality Center. Over the last 36 years, Crawford & Associates has provided a variety of audit and accounting services to all sizes of government including many types of financial statement audits and attestation services, fraud investigations, internal control analysis, accounting policy and procedure development, outsourced internal auditing and internal monitoring, developing management anti-fraud programs and controls, quality assurance reviews, training and expert witness services. Crawford served as chairman of the AICPA Government Expert Panel from 2004-2008. He has been involved in a number of other AICPA committees and task force groups, U.S. Federal Government Agencies, various local and national CPA firms and a number of state societies.

This session will take a closer look at GASB 103 and the new reporting model for governmental entities. Attendees will explore key components of the standard, implementation considerations, and areas that may require additional attention during adoption.

Learning Objectives:

  • Identify key elements of GASB 103
  • Recognize implementation considerations for the new model

Credits: 1.5 - Accounting Governmental

This session is available to registrants only.

General Session

- AICPA Government Audit Quality Center Update

Lindsey Kennimer, AICPA

Lindsey Kennimer

Lindsey Kennimer, CPA, is the Senior Director of Governmental Auditing and Accounting at the AICPA where her primary responsibility it to address governmental auditing and accounting matters, including compliance audits. Lindsey oversees the AICPA’s Governmental Audit Quality Center and its Executive Committee and is actively involved in the AICPA’s efforts to enhance the quality of single audits and other types of governmental audits. She also directs the AICPA’s governmental accounting efforts, including the activities of the AICPA State and Local Government Expert Panel, related interactions with the Governmental Accounting Standards Board, and commenting on GASB due process documents. Prior to joining the AICPA, Lindsey was in public accounting for over 19 years and most recently was an audit partner at Snow Garrett Williams, a local public accounting firm located in Weatherford, TX. Lindsey has extensive experience in financial statement audits and single audits of local governments. She also previously served as a team captain performing peer reviews of other CPA firms throughout the State of Texas through the AICPA’s peer review program, and served as a subject matter expert performing enhanced oversight reviews of Government Auditing Standards/Single Audit engagements reviewed during a firm’s peer review for the AICPA Oversight Task Force.

As governmental auditors navigate an increasingly complex regulatory environment, staying current with the latest developments is essential. This session provides a comprehensive 2026 update from the AICPA Governmental Audit Quality Center (GAQC), highlighting the most important changes, challenges, and emerging issues impacting audits performed under Government Auditing Standards and the Uniform Guidance. We’ll also highlight the GAQC's recent activities—including new practice alerts, tools, and resources designed to enhance audit quality, address common problem areas, and support firms in navigating evolving federal requirements.

Learning Objectives:

  • Describe recent activities and initiatives of the AICPA Governmental Audit Quality Center (GAQC)
  • Identify key 2026 developments affecting governmental audits

Credits: 1.5 - Auditing Governmental

This session is available to registrants only.

Breakout Session

- Revisiting Older GASB Standards Refresh

Christopher Pembrook, Shareholder, Crawford & Associates, PC

Christopher Pembrook

Chris Pembrook, CPA, MBA, CGAP, Cr.FA, is a shareholder at Crawford & Associates, CPAs, P.C., an accounting firm specializing in providing auditing, consulting and accounting services solely to governmental entities. He is currently serving as a member of the AICPA State and Local Government Expert Panel and the OSCPA Governmental Accounting and Auditing Committee. Pembrook was selected to serve on the joint COSO-ACFE-AICPA Task Force for the development of the group’s Fraud Risk Management Guide. He also served on the AICPA task force that helped establish the AICPA’s new single audit advanced expert certification program.

This session will revisit selected GASB standards that may have been implemented in prior years but still require ongoing attention. Attendees will refresh their understanding of key requirements and consider common areas where additional review may be helpful.

Learning Objectives:

  • Refresh understanding of older GASB standards
  • Recognize ongoing compliance considerations

Credits: 1.5 - Accounting Governmental

This session is available to registrants only.

- Update on the New City/Town Agreed Upong Procedure Engagements, Regulations, Procedures and the Audit Reform Act of 2022 Refresher

Frank Crawford III, President, Crawford & Associates, PC

Frank Crawford III

Frank Crawford, CPA, is president of Crawford & Associates, CPAs, P.C., an accounting firm in Oklahoma City. The firm specializes in providing auditing, consulting and accounting services solely to governmental entities and is a member of the AICPA and the AICPA Government Audit Quality Center. Over the last 36 years, Crawford & Associates has provided a variety of audit and accounting services to all sizes of government including many types of financial statement audits and attestation services, fraud investigations, internal control analysis, accounting policy and procedure development, outsourced internal auditing and internal monitoring, developing management anti-fraud programs and controls, quality assurance reviews, training and expert witness services. Crawford served as chairman of the AICPA Government Expert Panel from 2004-2008. He has been involved in a number of other AICPA committees and task force groups, U.S. Federal Government Agencies, various local and national CPA firms and a number of state societies.

This session will provide an update on city and town agreed-upon procedure engagements, along with a refresher on related regulations, procedures, and the Audit Reform Act of 2022. Attendees will review key requirements and consider recent developments affecting these engagements.

Learning Objectives:

  • Identify updates to agreed-upon procedure engagements
  • Review key regulations and reform requirements

Credits: 1.5 - Auditing Governmental

This session is available to registrants only.

General Session

- Panel Q and A

Christopher Pembrook, Shareholder, Crawford & Associates, PC

Christopher Pembrook

Chris Pembrook, CPA, MBA, CGAP, Cr.FA, is a shareholder at Crawford & Associates, CPAs, P.C., an accounting firm specializing in providing auditing, consulting and accounting services solely to governmental entities. He is currently serving as a member of the AICPA State and Local Government Expert Panel and the OSCPA Governmental Accounting and Auditing Committee. Pembrook was selected to serve on the joint COSO-ACFE-AICPA Task Force for the development of the group’s Fraud Risk Management Guide. He also served on the AICPA task force that helped establish the AICPA’s new single audit advanced expert certification program.

Jacob Winkler, Partner, Arledge & Associates, P.C.

Jacob Winkler

Jake Winkler, CPA is a graduate of the University of Central Oklahoma where he obtained his bachelor’s degree in accounting and a master’s in business administration. He joined the firm in 2020 and has over ten years of experience in public accounting with a large national firm. Jake has experience with local, state, and tribal governmental units, insurance, healthcare, manufacturing, software as a service, and not-for-profit entities.

Jake serves as an instructor for various organizations around the state and nationwide related to governmental topics. He has taught classes for the OSCPA, GFOA, Tribal Conferences, and the National Rural Water Association over topics ranging from state law compliance, single audit best practices, and ARPA funding requirements.

Jake’s experience in managing audits and background working with large governmental authorities will allow you to draw on his experiences with both in-state and out-of-state to determine best practices. He is currently a member of the American Institute of Certified Public Accountants and the Oklahoma Society of CPAs. He serves on the Accounting Careers Committee of the OSCPA, the Governmental Accounting & Auditing Committee of the OSCPA, and has served on the board of various non-profit organizations in his career. He is a graduate of Leadership Edmond Class XXXVI and was named an OSCPA Trailblazer in 2018. Jake was also named to 405 Magazine’s list entitled Metro’s Most Influential, which recognizes the top 250 Oklahoma City leaders in 10 diverse industry areas.

Mick Dodson, Oklahoma State Auditor & Inspector

Mick Dodson

Mickey Dodson joined the State Auditor’s Office in 2011 and is the senior investigator. He is a graduate of the FBI Academy and a former special agent, and he is certified by the Department of Education as a meetings/records legal instructor. He has a law degree with a public-policy certification and awards in administrative law and professional responsibility, and he is a member of the Bar Association. While in law school, he served on the city council of his hometown and worked in the district attorney’s office of a populous county. He also has a bachelor’s degree in political science and journalism with a public-relations emphasis.

Frank Crawford III, President, Crawford & Associates, PC

Frank Crawford III

Frank Crawford, CPA, is president of Crawford & Associates, CPAs, P.C., an accounting firm in Oklahoma City. The firm specializes in providing auditing, consulting and accounting services solely to governmental entities and is a member of the AICPA and the AICPA Government Audit Quality Center. Over the last 36 years, Crawford & Associates has provided a variety of audit and accounting services to all sizes of government including many types of financial statement audits and attestation services, fraud investigations, internal control analysis, accounting policy and procedure development, outsourced internal auditing and internal monitoring, developing management anti-fraud programs and controls, quality assurance reviews, training and expert witness services. Crawford served as chairman of the AICPA Government Expert Panel from 2004-2008. He has been involved in a number of other AICPA committees and task force groups, U.S. Federal Government Agencies, various local and national CPA firms and a number of state societies.

This panel session will address questions raised throughout the conference and provide additional perspective on key governmental accounting and auditing topics. Attendees will hear insights from prior speakers along with a representative from the State Auditor’s Office as they discuss practical considerations and respond to audience questions.

Learning Objectives:

  • Discuss questions raised during the conference
  • Recognize practical perspectives from panelists

Credits: 1.5 - Auditing Governmental

This session is available to registrants only.

Non-Member Price $580

Member Price $480