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Live Webcast Replay

Best of the 2018 Common Interest Realty Associations Conference

Total Credits: 9 including 6 Accounting - Technical, 2 Specialized Knowledge - Technical, 1 Taxes - Technical

Average Rating:
Accounting and Auditing |  Industry |  Partner Produced
Julia E. Mercier |  Cecil "Pat" Patterson, Jr., CPA, MBA |  Erik Halluska |  Tom Durkee |  Jeffrey Rembaum |  Kevin Payne |  Dave Hochsprung |  Pat Gordon |  Alan Jowers |  Bruce A. Nunnally, CPA
Course Levels:
9 Hours
Product Type:
Live Webcast Replay


Letter From Julia Mercier - Conference Chair

Common Interest Realty Associations can add special challenges and complexities to a CPA’s practice. We have gathered a range of speakers to discuss the most relevant and up-to-date information available regarding these communities. Speakers include regulators, attorneys, reserve specialists and CPAs specializing in this industry to provide a variety of resources and discussions. We strive to bring you topics to help you improve and grow your practice.

This CIRA Conference is two days of topics from speakers who interact regularly with condo associations, HOAs and timeshares. On Thursday, we have general sessions that cover trends and industry changes. On Friday, we break into smaller groups and provide detailed discussions related to audit procedures and disclosures; developer turnover issues; Florida-specific legislative updates; and risks arising from storms. We also provide updates to the Auditing and Accounting Standards; peer review issues; and tax law changes.

The CIRA Committee hopes you will find this conference to be informative and interactive.

Julia Mercier, CPA, CAM




8:00-8:05 am - Opening Remarks; Julia Mercier, CPA, Conference Chair

8:05-8:55 am - SSAE 18 Attestations for CIRAs (1 AA); Cecil (Pat) Patterson Jr., CPA

8:55-9:45 am - Revenue Recognition for CIRAs (1 AA); Thomas V. Durkee, CPA and Erik A. Halluska, CPA

9:45-10:00 am - Break – 15 Minute

10:00-10:45 am - Say What?  Unique Disclosures for CIRAs (1 AA); David J. Hochsprung, CPA

10:45-11:35 am - The Beginner’s Guide to CIRA Taxation (1 TB); Kevin M. Payne, CPA

11:35 am – 12:25 pm - Pooled Methods vs. Component Method (1 AA); Patricia Gordon, CPA and Keith A. Jowers II, CPA

12:25-1:25 pm - Lunch – 1 hour

1:25-3:05 pm - GAAP, GAAS, and SSARS Update (2 AA); Bruce A. Nunnally, CPA

3:05-3:20 pm - Break – 15 Minute

3:20-5:00 pm - Ask the Experts Panel (2 TB); Mark E. Brechbill, CPA; Peter Mullingarten, Esq.; and Jeffrey A. Rembaum, Esq.

Basic Course Information

Learning Objectives
  • Gain insights into recent accounting standards that impact CIRAs
  • Discover best practices for handling issues in the CIRA industry
  • Review key CIRA taxation laws

Major Subjects
  • Accounting standards
  • Taxation
  • Condos and HOA industry issues
  • Revenue recognition

Course Materials


Bruce A. Nunnally, CPA Related seminars and products:

CPA, Partner

Carr, Riggs & Ingram, LLC

Bruce Nunnally has over 30 years of public accounting experience, including 10 years with the international public accounting firm, Ernst & Young, LLP. During his career, Bruce has served clients in a wide range of industries with varied financial reporting requirements. He has been directly responsible for directing audits serving small businesses to Fortune 200 companies.

Bruce is a national instructor of accounting and auditing issues. He has presented accounting and auditing continuing education classes for a quarter of the top 30 CPA firms in the U.S. Some of the courses he has led include: Annual Update for Accountants and Auditors, Governmental and Not-for-Profit Annual Update, Audits of 401K Plans

Fair Value Accounting and FASB Update for Industry

Additionally, he has spoken at various conferences for the Florida, Georgia and Maryland CPA State Societies.

Bruce has been a partner with CRI since its inception.

Additional Info

Basic Course Information

Prerequisites Some knowledge of the Common Interest Realty Association (CIRA) Industry
Advanced Preparation


Designed For

CPAs with an interest in CIRA accounting and auditing issues, including those in public practice, real estate management and accounting; professional employees in the CIRA industry; residents, officers and board members; and professionals with an interest for clients, friends or relatives who are connected with CIRAs.

Original Recording Date


Course Developer


Date Added to Catalog


Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints.

Official Registry Statement

Business Professionals' Network, 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 submitted to the National Registry of CPE Sponsors through its website:

Instructional Delivery Method

Group Internet Based



Overall:      4.4

Total Reviews: 69


Daniel P - Coral Gables, Florida

"Very good "

Jerri K

"Listening online worked out very well for me. "

Jeremy P

"Conference was very well done. Q & A Session at the end of day 1 was very interesting and practical. "

John S

"Good stuff."

John M

"Dave H and Kevin P information was very useful. Future topics Over-Auditing and shortcuts to meeting documentation requirements Updated Independence issues Florida Statute updates in more detail and reasoning for changes."

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