Hotel: Loews Hotel ( www.loewshotels.com)

Address : 1200 Market Street, Philadelphia, PA 19107

Telephone/Reservations : (215) 627-1200

Room Rate : $169.00/$169.00 per night + tax for single or double occupancy.

To reserve a room contact the Loews Hotel reservations department at (215) 627-1200. Be sure to mention that you are attending the ASWA/AWSCPA Joint National Conference to receive the discounted room rate. The room block will be held until Monday, August 29, 2005. Once the JNC room block is sold out, rooms will be on a space and rate available basis only, so don’t delay!

After 70 years, it still stands proudly in the heart of Philadelphia’s Center City. Just as it still stands for the things it did when it first opened as a bank — growth, endurance and prosperity. Now renovated as a luxury hotel, the PSFS building maintains the many details and traits that earned it a National Historic Landmark designation. However, given its modern technology and proximity to major attractions and the convention center, it sets a new city standard in modern lodging convenience and luxury. Loews Philadelphia makes business travel in Philadelphia good business.

Imagine a place that's as much a landmark as the landscape around it. A place that serves as a lesson in architecture and hospitality. It's at a crossroads - where cosmopolitan city meets down-home graciousness. Welcome to the fabulous new Loews Philadelphia Hotel.

Center City Philadelphia. The hotel’s location says it all in terms of proximity to all the downtown shops, sights, restaurants, arts, culture, sports - you name it. Loews closest neighbors include City Hall, Independence Mall, Liberty Bell Pavilion, and the Philadelphia Museum of Art. In fact, you're never more than a few steps from the countless national treasures and historical sites. Yet it's nowhere near anything you've experienced before.

Loews takes to heart its city’s designation as “the place that loves you back.” Hometown hospitality thrives in this second-largest city on the East Coast. People are quick to lend a hand, give directions, or greet you with a smile in passing. It’s a friendliness that permeates the city and crosses all cultural lines. And you’ll find it throughout the 625,000 square-foot hotel. User-friendly, indeed.

Guest Room Amenities

• Attractive guest rooms, carefully detailed for the business traveler
• Coffee maker and complimentary coffee and tea
• Alarm clock/radio
• Iron and ironing boards
• Color television with remote control
• Cable channels and in-room movies
• Non smoking rooms available
• Internet access and separate modem line
• In-room safe

Hotel Services

• Fitness Center and Spa
• Laundry and valet service
• Safe-deposit boxes available
• Evening room service
• Currency exchange
• Business center

Roommates
Contact AWSCPA headquarters at (800) 297-2721 to inquire about sharing a room with another meeting attendee. A file will be kept of those who request roommates and those inquiring will be given those names and contact information upon request. It is up to the registrants to actually make contact and set up room arrangements.

Dear ASWA and AWSCPA Members and Colleagues:

The Joint Inspired Solutions Conference in Philadelphia, Pennsylvania, our societies’ second annual Joint National Conference, provides a very dynamic program that will help you achieve sustained excellence and be your very best both professionally and personally. Set in downtown Philadelphia at the Loews Hotel, you’ll be afforded many great experiences including education, networking, sightseeing, dining and shopping!

The Joint National Conference (JNC) program schedule runs from Wednesday afternoon through Friday evening, leaving you and your family and friends the opportunity to explore the exciting city of Philadelphia. The program is designed to offer you the opportunity to earn 21 hours of CPE during the conference, and an additional four hours of post-conference CPE on Saturday morning for those of you who will be staying in town after the conference. The program committee took great care in designing this year’s program that consists of four tracks, Accounting & Auditing, Controllership, Personal & Professional Development and Tax, each of which are overflowing with current and relevant topics. And as if that were not enough, will also showcase three accomplished keynote speakers, one for each day of the conference, who will inspire you to consider new solutions to the challenges you face in your personal and professional lives.

Mark your calendars for the Forrest A. Kessler Walk for Humanity 2005 that begins on Wednesday, September 28, at 4:00 pm. This annual event provides you the opportunity to join your ASWA and AWSCPA friends from across the country to relax and enjoy one another while supporting the good mission of the Leukemia and Lymphoma Society. The event will be casual dress and will end at the Welcome Reception that will be held in the Constitution Center, where we will continue to network with our peers, sponsors and exhibitors. Please be sure to drop into the Welcome Reception that has been casually scheduled between 6:00 and 8:00 pm so that you may attend early or late, depending on your dinner plans for that evening.

This is just one of the results from the conference committee’s dedication to designing a program that allows more free time and flexibility for attendees. As well, you’ll find that Thursday night is wide open for you to schedule F-U-N into your visit. Whether it be a night on the town or a quiet evening with new friends and old, Thursday night is yours for the taking. As the conference draws to a close on Friday, we’ll cap the conference program off with our joint awards dinner event for the presentation of the ASWA Educational Foundation’s (ASWAEF) Balance Awards and AWSCPA’s National Awards.

This is your opportunity to learn, relax, enjoy and grow at the ASWA/AWSCPA Joint National Conference. Take advantage of this experience that will provide just the right balance of education, networking and fun.

Debbie L. Michael, CPA
ASWA National President 2005-2006

Kendra Hutchison, CPA
AWSCPA National President 2005-2006

Formed in 1938, the American Society of Women Accountants (ASWA) is the first professional association dedicated to supporting all women in the accounting profession and allied fields. Our mission is to enable our members to achieve their personal, professional and economic goals, while contributing to the future development of the profession. ASWA boasts 4,000 national members, over 1,500 of whom are CPA’s – making it the premier association for women in accounting and all related fields.

The Society provides regional and national CPE-accredited educational programs for its members and the profession through its meetings, workshops and conferences. In addition, ASWA acts as a resource to the profession through its various print and electronic publications and communications. We have an active voice in policy issues furthering women’s causes and initiatives. And we act as mentors and leaders to women starting in or re-entering the accounting profession.

ASWA is proud to recognize Accountemps and Robert Half Finance & Accounting as our Honorary Trustee - Visionary Partner.

Check out the ASWA Web site at www.aswa.org or call the ASWA Headquarters at (703) 506-3265.

The American Woman's Society of Certified Public Accountants (AWSCPA) is a national organization founded in 1933 dedicated to serving all women CPAs. The AWSCPA provides a supportive environment and valuable resources for members to achieve their personal and professional goals through various opportunities including leadership, networking and education.

As the only resource exclusively for women CPAs and those aspiring to become certified, the Society provides information as well as scholarships to those in the profession. The Society is a leader in addressing concerns such as gender equity, the glass ceiling, and work and family issues. AWSCPA members work in all segments of the accounting and financial profession, from individual practitioners to professionals in industry, academia, and government, as well as partners in all of the largest firms.

AWSCPA is proud to partner with MassMutual Financial Group to increase professional awareness.

Check out the AWSCPA Web site at www.awscpa.org or call AWSCPA’s National Office at (800) AWSCPA1.

For information on ASWA membership, please contact ASWA headquarters at (703) 506-3265 or aswa@aswa.org. Membership information is also available on ASWA’s Web site – www.aswa.org. For information on AWSCPA membership, please contact AWSCPA headquarters at (800) AWSCPA1 (297-2721) or info@awscpa.org. Membership information is also available on AWSCPA’s Web site – www.awscpa.org.

If you are . . .

• Responsible for monitoring developments in accounting and taxation.
• Responsible for the quality and profitability of your company or firm.
• Supervising and/or training accounting and finance staff.
• Interested in developing a network of outstanding professionals.
• Ready to promote your company or product in today’s marketplace.
• A beginner or veteran, with or without a degree, in private or public accounting, financial or academia.

What Will You Learn at the Joint National Conference?

• The latest technical developments in accounting, auditing, tax, management, leadership, government and industry, including E-commerce, and budgeting and accounting software applications.
• Motivational strategies that work.
• Methods for effective management of people and the marketplace.
• Effective means of identifying and responding to economic problems.
• Valuable leadership techniques.
• Means for achieving effective communication.
• Professional contacts in a variety of industries.

Wednesday, September 28

ASWA Regional Director Strategic Planning Meeting

The Power of Questions: Lead, Succeed, and Activate Change
Dorothy Leeds

Thursday, September 29

6:45 am – 5:00 pm

Never Kissed a Frog . . . Never Had To
Caren Karpf, CPA, CLTC, First Financial Group

EITF/FSP Update
Russell Golden, FASB

SEC and PCAOB Update
Colleen Cunningham, Financial Executives International

Maximizing Value in M&A Transactions
Edward J. DeMarco, Jr., Ballard, Spahr, Andrews & Ingersoll, LLP

Leadership: Making Extraordinary Things Happen
Lisa Caitlin, Fisher Scientific

The IRS is on the Phone – and it’s for You
Laura N. Solomon, Esq.

Are You Ready for Your Future in Accounting?
Steve Erickson, CPA

Sarbanes-Oxley 404 – Year 2
Nancy Newman-Limata, PricewaterhouseCoopers LLP

Managing Your Auditors
Panel: Terri Albertson, Grant Thornton; Keith D. Spicher, Ernst & Young; and TBD, Aramark

Ethical Behavior After Enron
Mary Feeney Bonawitz, PhD, CPA, Penn State University

Benefit Plans for Medium & Small Businesses
Lisa Langdon Arko, Towers Perrin

FASB Update
Sydney Garmong, Crowe Chizek and Company LLC

Underwriting Commercial Credits
Martin Moran, PNC Bank

Mentoring – Next Steps
TBD

Avoiding Tax Scams
Brian Finn, Internal Revenue Service

Hospitality Suite Open

Friday, September 30

7:00 am – 5:00 pm

Negotiating Strategies for Women
Paulette Gabriel, Key Leadership Initiatives

Integrating Budgets with Strategic Plans
John C. Fusco, Jr., Jacklin Associates, Inc.

Non-Profit Corporate Governance/Serving on Corporate Boards after Enron
Nancy Sylvester, MA, PRP, CPP-T, Sylvester Enterprises, Inc.

Location, Location, Location – Real Estate & Taxation
Moderator: Marianne Heard, CPA, MST, American Express Tax & Business Services
Panel: TBD

Corporate Governance, After the Fall . . .
Marilyn E. Vito, CMA, CPA, Richard Stockton College of New Jersey

Laws & Rules for Data Archiving of Accounting Information
Mary Feeney Bonawitz, PhD, CPA, Penn State University

AICPA Work/Life and Women’s Initiatives Executive Committee (WLWIEC) and Workplace Flexibility
Moderator: TBD
Panel: TBD

Taking the Mystery Out of Retirement Plans
Sandra F. Kirch, Legg Mason Wood Walker, Inc.;Audrey B. Dorssner, Legg Mason Wood Walker, Inc.; and Heather Buchanan, Legg Mason Wood Walker, Inc.

Making Change
Neale Godfrey, Best Selling Author and Owner of Childrens Financial Network

Performance made possible by a generous grant from MassMutual Financial Group.

Revenue Recognition
James Kroeker, Deloitte & Touche LLP and Dawn Tapani, Deloitte & Touche LLP

Using Technology to Communicate with Your Clients
Nancy Vinkler, WSI Internet Consulting Education

Retaining Your Best Employees
Nancy Radke, Robert Half International, Inc.

Understanding LLC and S Corp Issues
Jack Meola, CPA, JD, LLM, Amper, Politziner & Mattia

Fraud & Forensic Accounting: What Every Accountant Needs to Know
Mary Ann Merryman, Saint Mary’s College

Assisting Your Clients with an Insurance Premium Audit Donna M. Harwood, CPCU, APA, CIPA, AIG

Speaking from the Heart
Arlene Stepputat, Integrity International

Understanding Individual Alternative Minimum Tax/The New Schedule M-3 – Corporate Disclosure and Reconciliation
Paul Dougherty, CPA, JD, Amper, Politziner & Mattia and Richard Lichtig, CPA, Amper, Politziner & Mattia

Saturday, October 1

What Holds Women Back in Business & How to Fix It
Kristin Linder, theLINDERgroup

Taking Control of Your Financial Future
Doris Theune, Bryn Mawr Trust

Banking Fraud and Identity Theft
Bill Sinopole, Federal Bureau of Investigation

Tax Shelter Provisions of the American Jobs Creation Act of 2004 (AJCA): What Every Tax Advisor Needs to Know
Daniel Rosen, Senior Attorney, LMSB, Internal Revenue Service

Wednesday, September 28

ASWA Regional Director Strategic Planning Meeting

The Power of Questions: Lead, Succeed, and Activate Change
Dorothy Leeds

Program Level: Basic
NASBA Field of Study: Personal Development
CPE Credit: 2

Do you feel in your heart that you can do more and be more, professionally and personally? All it takes is asking the right questions, and acting on the answers. This motivating opening keynote session will help you to tap into the power of questions so that you may:

• Think more productively;
• Lead with confidence;
• Initiate and manage change;
• Hire the right people;
• Build stronger relationships;
• Make fewer mistakes;
• Gain control in difficult situations;
• Find Inspired Solutions.

Thursday, September 29

6:45 am – 5:00 pm

Never Kissed a Frog . . . Never Had To
Caren Karpf, CPA, CLTC, First Financial Group

Program Level: Basic
NASBA Field of Study: Personal Development
CPE Credit: 1

This entertaining, interactive and fast-paced presentation is designed to help a woman develop or update a personal financial plan. This educational seminar demonstrates how the seminar is not a sales presentation but meant to provide you with knowledge so you will be prepared to make informed decisions about your financial future. Citing increasing life expectancies, the rising cost of living and the financial challenges that lie ahead are real. However sound, informed planning will help you be prepared.

EITF/FSP Update
Russell Golden, Senior Technical Advisor, FASB

Program Level: Intermediate
NASBA Field of Study: Accounting & Auditing
CPE Credit: 2

Come to this session for an engaging discussion of technical application and implementation activities at the Financial Accounting Standards Board.

SEC and PCAOB Update
Colleen Cunningham, Financial Executives International

Program Level: Update
NASBA Field of Study: Accounting & Auditing
CPE Credit: 2

This presentation will provide a comprehensive financial reporting update on the latest rulings and proposals from the PCAOB, IASB and SEC that impact corporate finance.

Maximizing Value in M&A Transactions
Edward J. DeMarco, Jr., Ballard, Spahr, Andrews & Ingersoll, LLP

Program Level: Basic
NASBA Field of Study: Accounting & Auditing
CPE Credit: 2

This program is designed for accountants who advise closely held and middle market businesses. In this session, attendees will learn how to maximize business value in an M&A transaction, from planning for the transaction to maximizing asset values – particularly intellectual property portfolios, to managing and allocating risks inherent in the transaction.

Leadership: Making Extraordinary Things Happen
Lisa Caitlin, Fisher Scientific

Program Level: Intermediate
NASBA Field of Study: Personal Development
CPE Credit: 2

By learning to lead, people make extraordinary things happen. Not machines, not computers, not things. People! People are the driving force of every organization. This is why it is critical to discuss fundamental leadership principles that, if applied daily, will help people make extraordinary things happen at work and in their personal lives. Education and professional experience are only half of what we need to know - leadership principles make up the other half.

The IRS is on the Phone – and it’s for You
Laura N. Solomon, Esq.

Program Level: Basic
NASBA Field of Study: Specialized Knowledge & Applications CPE Credit: 2

Will your charitable organization clients be ready when the IRS calls? As an accountant, do you know what it takes to serve on a charitable board? Federal and state governments, the IRS and the press are all targeting charities but there are critical tools available to protect these charities and their boards. Participants will be updated on important developments and learn how they can leverage their professional skills to further their clients’ charitable missions.

Are You Ready for Your Future in Accounting?
Steve Erickson, CPA

Program Level: Basic
NASBA Field of Study: Management
CPE Credit: 1

Steve Erickson will share his thoughts concerning current trends and offer ideas to address: • The changing demographics of the accounting work force and how to compete for talent; • New firm structures designed to meet the needs of clients and staff; • How to maximize the value of your services for both clients and employers; • Techniques to tie financial plans to the client service strategy of your organization; • And more!

Sarbanes-Oxley 404 – Year 2
Nancy Newman-Limata, PricewaterhouseCoopers LLP

Program Level: Intermediate
NASBA Field of Study: Accounting & Auditing
CPE Credit: 2

What have we learned from the first year of 404? In this session we will discuss some of the lessons learned from Year 1 and how those might translate into efficiencies to be gained by management and their auditors in Year 2. We’ll also discuss what changes are in store for the 2005 integrated audit as it relates to regulatory guidance from the PCAOB and the SEC and some practical audit approaches to these changes.

Managing Your Auditors
Panel: Terri Albertson, Grant Thornton; Keith D. Spicher, Ernst & Young; and TBD, Aramark

Program Level: Intermediate
NASBA Field of Study: Accounting & Auditing
CPE Credit: 2

Participate in a discussion with our panel on how to manage your auditors. As demands on our time continue to grow, an efficient, well-managed audit becomes more crucial. Our panel, consisting of both industry and auditor participants, will discuss strategies and tips for an efficient, smooth-running audit process. Come armed with questions and a willingness to share your own tips and strategies.

Ethical Behavior After Enron
Mary Feeney Bonawitz, PhD, CPA, Penn State University

Program Level: Basic
NASBA Field of Study: Ethics
CPE Credit: 2

This presentation will cover the changes in the profession since Enron. Besides the collapse of Enron and Arthur Andersen, there were other serious reporting issues that have plagued the profession and the capital market system. The presentation will cover the changes resulting from legal, education and professional pronouncements.

Benefit Plans for Medium & Small Businesses
Lisa Langdon Arko, Towers Perrin

Program Level: Intermediate
NASBA Field of Study: Taxation
CPE Credit: 2

Ms. Arko will compare and contrast different benefit plans for medium and small businesses with an emphasis on tax. She will include HSAs; MSAs; cafeteria plans; day care assistance; transportation fringe benefits; and other timely topics in her presentation. One of the objectives of this presentation is to provide a business owner and/or advisors with an understanding of the various benefits; required structuring, tax issues, including which entities qualify for certain plans. Ms. Arko will also address the considerations that should be taken into account in determining which benefit plans are most feasible for certain businesses and accomplish the goals of management.

FASB Update
Sydney Garmong, Crowe Chizek and Company LLC

Program Level: Update
NASBA Field of Study: Accounting & Auditing
CPE Credit: 1

Come to this session to learn about the latest FASB standards and what is in the pipeline. In this session, we’ll cover stock-based compensation, business combinations, revenue recognition and fair value measurement – just to name a few.

Underwriting Commercial Credits
Martin Moran, PNC Bank

Program Level: Intermediate
NASBA Field of Study: Specialized Knowledge & Applications CPE Credit: 1

In this session we’ll review the policies and procedures banks use to underwrite commercial credit. Some of these include key ratios, methodology to calculate cash flow and compensating factors used to qualify clients for credit.

Mentoring – Next Steps
TBD

Program Level: Basic
NASBA Field of Study: Personal Development
CPE Credit: 1

Mentoring is good for business, good for the mentor and good for the mentee. Most of today’s businesses have found that mentoring is paramount to developing and retaining good staff. A good mentor can help a mentee move from an adequate level of performance to an outstanding level. For a mentor, this experience is a key component in their leadership and development training. This session will help you get the necessary tools to excel in your role, whether it is mentor, mentee or business leader.

Avoiding Tax Scams
Brian Finn, Internal Revenue Service

Program Level: Basic
NASBA Field of Study: Taxation
CPE Credit: 1

This year many taxpayers will fall prey to scam artists who appear to want to help them keep their money, when in fact they are stealing it right from under their nose. Worse yet, taxpayers can face heavy fines, payment of taxes owed with interest and penalties, and even imprisonment for taking part in these scams. Session participants will leave with a laundry list of tax scams which the IRS urges taxpayers to avoid and knowledge on how to avoid them. From offshore transactions to no taxes withheld from wages to improper home-based businesses, this session will help you be one step ahead of the scam artists. Plain and simple there is no secret way to avoid paying taxes.

Hospitality Suite Open

Friday, September 30

7:00 am – 5:00 pm

Negotiating Strategies for Women
Paulette Gabriel, Key Leadership Initiatives

Program Level: Basic
NASBA Field of Study: Personal Development
CPE Credit: 1

Each and every day we negotiate. What are the key differences in how men and women negotiate? Learn skills that you can use right away and develop an approach that is uniquely yours. What should you say? What shouldn’t you say? You will leave with a template or “road map” that helps you score a particular negotiating situation for timing and appropriateness. Learn to negotiate better everyday, about everything with everyone.

Fair Value Accounting
Linda Bergen, CPA, Citigroup, Inc.

Program Level: Intermediate
NASBA Field of Study: Accounting & Auditing
CPE Credit: 2

This presentation will cover the FASB and IASB initiatives that would expand the use of fair value measurements in financial statements as well as FASB’s current project, on how fair value should be measured. Included will be: FASB’s Fair Value Measurement Project; the fair value option in IAS 39 and FASB’s fair value option proposals.

Integrating Budgets with Strategic Plans
John C. Fusco, Jr., Financial Consultant, Jacklin Associates, Inc.

Program Level: Intermediate
NASBA Field of Study: Management
CPE Credit: 2

It is common for budgets to be produced in a vacuum relative to the overall planning of the organization. This seminar will introduce you to bringing the budget out of the accounting department to integrate with corporate goals and strategies. Best practices in budgeting will be explored. Flexible budgeting and methods of integrating with the strategic plan will be shown. The end result should be the ability to look at budgets as a financial plan to allocate resources and improve operations rather than a control mechanism.

Non-Profit Corporate Governance/Serving on Corporate Boards after Enron
Nancy Sylvester, MA, PRP, CPP-T, Professional Parliamentarian and Trainer, Sylvester Enterprises, Inc.

Program Level: Basic
NASBA Field of Study: Specialized Knowledge & Applications CPE Credit: 2

Understanding how a board works is the first step to effective boardsmanship. This workshop will review board basics, provide an overview of board responsibilities and then focus on how the accountability placed on for-profit corporate boards has impacted the accountability of non-profit boards.

Location, Location, Location – Real Estate & Taxation
Moderator: Marianne Heard, CPA, MST, American Express Business & Tax Services

Program Level: Intermediate
NASBA Field of Study: Taxation
CPE Credit: 2

Real estate issues touch most accountants and their clients at one time or another. They can be simple or complex issues, but they always offer planning opportunities. This panel will discuss the effects of the recent tax laws on real estate transactions, benefits of cost segregation studies after bonus depreciation, potential tax savings provided by real estate credits and implications of a section 1031 exchange and deferral of gain. 8:30 am – 3:30 pm Exhibit Area Open

Corporate Governance, After the Fall . . .
Marilyn E. Vito, CMA, CPA, Associate Professor of Business, Richard Stockton College of New Jersey

Program Level: Basic
NASBA Field of Study: Accounting & Auditing
CPE Credit: 2

A brief history of how corporate governance has evolved from the days of the “robber barons” to the contemporary world of business, setting the stage for discussion of modern corporate governance perspectives. Particularly in light of changes imposed by Sarbanes-Oxley, accepting corporate directorships imposes new liabilities and greater responsibilities than ever.

Laws & Rules for Data Archiving of Accounting Information
Mary Feeney Bonawitz, PhD, CPA, Assistant Professor, Penn State University

Program Level: Intermediate
NASBA Field of Study: Specialized Knowledge & Applications
CPE Credit: 2

The Sarbanes-Oxley Act of 2002 requires many changes in the accounting profession.Much discussion has centered on the provisions of Section 404 and the costs involved in management assessment of internal control and the adoption of ethics codes. The SEC has proposed rules to implement Section 802 on document retention. These provisions pose a number of requirements on the document to be retained, the length of the retention and the manner in which the documents are to be maintained. Many firms do not realize the costs involved with true data archiving and what they need to do to protect the information. We propose to detail the specifics on complying with Section 802.

AICPA Work/Life and Women’s Initiatives Executive Committee (WLWIEC) and Workplace Flexibility
WLWIEC of AICPA

Program Level: Basic
NASBA Field of Study: Management
CPE Credit: 2

Are you implementing work/life programs and strategies? Are you tracking the results? How does your culture support work/life initiatives? Learn about the latest research and trends in the marketplace on workplace flexibility and what it means to you. Come to this session to get a grip on the workplace flexibility phenomena. This session will explore the business case for flexible work arrangements, best practices and will help you develop solid strategies for your organization. You’ll also get an update on the committee’s activities.

Taking the Mystery Out of Retirement Plans
S Sandra F. Kirch, Financial Advisor, Wealth Advisory Specialist, Legg Mason Wood Walker, Inc.; Audrey B. Dorssner, VP, Senior Wealth Advisor, Legg Mason Wood Walker, Inc; Heather Buchanan, Retirement Services Specialist, Legg Mason Wood Walker, Inc.

Program Level: Basic
NASBA Field of Study: Taxation
CPE Credit: 2

A growing portion of many accountants’ businesses is helping clients plan successfully for their retirements. This session will update and expand upon the traditional and not-so-traditional retirement plan choices now available, and discuss the accountant’s role in the process of helping clients select the optimum plan for their situation. A question and answer session will follow.

Making Change
Neale Godfrey

Program Level: Basic
NASBA Field of Study: Personal Development
CPE Credit: 1

Once upon a time, women didn’t worry about money. But these days, life has changed dramatically, and no woman - no matter where she is in her life - can afford to carry around hand-me-down, outdated attitudes and expectations about money. Neale Godfrey is a single mother, successful author, and entrepreneur and will give the audience empowering advice on how to take control of their financial lives. Whatever stage of life you’re at: starting out on your own; coupling, uncoupling, and recoupling; taking care of your kids and older parents; and taking care of yourself. This session will show you how to discover your financial personality and teaches you the life skills you need to “make change” in the ways that count most.

Revenue Recognition
James Kroeker, Partner, Deloitte & Touche LLP; Dawn Tapani, Partner, Deloitte & Touche LLP

Program Level: Intermediate
NASBA Field of Study: Accounting & Auditing
CPE Credit: 2

The objective of this session is to discuss current issues in revenue recognition accounting and to provide an overview of the FASB project on revenue recognition. In addition to highlighting the project, we will discuss the key differences between the FASB’s approach to date and current accounting practice.

Using Technology to Communicate with Your Clients
Nancy Vinkler, Internet Consultant, WSI Internet Consulting Education

Program Level: Management
NASBA Field of Study: Basic
CPE Credit: 2

There are NOT enough hours in the day! You spend so much time trying to figure out how you can work with your existing clients, search for new clients and keep in touch with your dormant clients. What about growing your relationships with your strategic alliances and referral partners? Fact: You need to communicate with potential customers a minimum of six times before they purchase a product or service from you. Drop into this seminar to see if there are ways to free up some of your time by using technology to communicate with your marketplace.

Retaining Your Best Employees
Nancy Radke, District Director, Robert Half International, Inc.

Program Level: Intermediate
NASBA Field of Study: Personal Development
CPE Credit: 2

To be successful, organizations must keep their best employees. But with accountants at all levels in high demand and seemingly numerous opportunities available for them, this is easier said than done. This session will focus on proven strategies for retaining top performers, including recognizing the warning signs that personnel may be looking to leave, providing advancement opportunities, rewarding staff accomplishments, creating a positive work environment and understanding the role of compensation and benefits in employee satisfaction.

Understanding LLC and S Corp Issues
Jack Meola, CPA, JD, LLM, Amper, Politziner & Mattia

Program Level: Intermediate
NASBA Field of Study: Taxation
CPE Credit: 2

It’s easy to find a discussion that focuses on choice of entity between LLCs and S corporations, but most don’t go beyond that. There are many situations with both entities that can have unforeseen tax consequences and even trigger income. This session will explore some of the more complex issues involving partnerships and S corporations including transactions between related parties, basis calculation, impairment of debt, the Accumulated Adjustments Account, built-in gains and reasonable compensation.

Fraud & Forensic Accounting: What Every Accountant Needs to Know
Mary Ann Merryman, Professor of Accounting, Saint Mary’s College

Program Level: Basic
NASBA Field of Study: Accounting & Auditing
CPE Credit: 2

The fraud that occurred at Enron, WorldCom, HealthSouth and numerous other entities has resulted in new corporate governance legislation, changes in the regulation of the accounting/auditing industry, expanded guidance as to the auditor’s responsibility for fraud and increased awareness of the possibility of fraud occurring in all types of organizations. Accounting professionals can no longer plead ignorance about knowledge of fraud and forensic accounting. This session will help you to think like a fraudster! We will look at research and statistics raising your awareness of how and why fraud is committed, how fraudulent conduct can be detected and how you can prevent fraud from occurring in your (or your client’s) organization. With stories of fraud appearing every day in the news, it is difficult to imagine a more timely or more relevant continuing education course than this one!

Assisting Your Clients with an Insurance Premium Audit
Donna M. Harwood CPCU, APA, CIPA, Field Audit Specialist, AIG

Program Level: Basic
NASBA Field of Study: Accounting & Auditing
CPE Credit: 2

This presentation identifies the various aspects of an insurance premium audit from the standpoint of the accounting professional. The presentation will encompass the purpose of the audit, the records needed for an audit, bases of premium, employee/employer relationships and resolution of premium audit disputes.

Speaking from the Heart
Arlene Stepputat, President, Integrity International

Program Level: Intermediate
NASBA Field of Study: Personal Development
CPE Credit: 2

If the idea of speaking in front of a group makes you break out into a sweat, this is the inspired solution for you. In a safe, supportive environment, learn practical strategies to create presentations that will captivate your audience and keep them listening and engaged. This session will focus on managing anxiety, use of voice, body, eye contact, handling the audience and trusting yourself. You will even have fun. If you are terrified, you must come!

Understanding Individual Alternative Minimum Tax/The New Schedule M-3 – Corporate Disclosure and Reconciliation
Paul Dougherty, CPA, JD, Officer, Amper, Politziner & Mattia; Richard Lichtig, CPA, Officer, Amper, Politziner & Mattia

Program Level: Intermediate
NASBA Field of Study: Taxation
CPE Credit: 2

More taxpayers than ever before are finding themselves subject to the alternative minimum tax (AMT). Part I of this session will highlight items of tax preferences and adjustments that factor into the determination of an individual taxpayer’s AMT liability. Topics to be discussed include new pronouncements regarding mortgage interest expense, real estate taxes paid by owners of co-operative apartments, stock options, section 59(c), net operating losses and foreign tax credits. The Treasury Department and the Internal Revenue Service recently issued procedures that streamline the disclosure by corporate taxpayers of transactions with a significant book/tax difference. Part II of this session will provide an overview of the new Schedule M-3. Participants will learn the purpose of the Schedule M-3, major features of the schedule and the practical considerations in Schedule M-3 implementation.

Saturday, October 1

What Holds Women Back in Business & How to Fix It
Kristin Linder, Principal, theLINDERgroup

Program Level: Basic
NASBA Field of Study: Personal Development
CPE Credit: 1

Historically speaking, women are latecomers to the business world. Men got there first a long time ago, setting up the existing standards. This workshop covers how women bring simultaneous strength and “hard wired” handicaps that are easily remedied through awareness and discipline to boost then into the New Age of Business.

Taking Control of Your Financial Future
Doris Theune, Senior Vice President, Bryn Mawr Trust

Program Level: Intermediate
NASBA Field of Study: Consulting Services
CPE Credit: 1

This presentation will stress the importance of starting early to plan for retirement. And it is never too late. Many career women do not have an adequate retirement nest egg. And because women tend to outlive men by an average of eight years, they may require more retirement income than men. Women earn 76 cents on every dollar earned by their male counterparts. This number actually shrinks to 45 cents when the calculations include consideration for time away from the marketplace to raise children, return to school, or care for elderly family members. The first step in retirement planning is to calculate the cost of your retirement years. I will use a worksheet to help the audience estimate retirement income and expenses to determine any shortfall, and, create a savings plan to meet that need. The most obvious source of retirement income is Social Security but even at best, Social Security will provide approximately one quarter of the retirement income requirement for most folks. Pension Plans, 401k plans and personal savings will have to cover the largest part of retirement spending.

Banking Fraud and Identity Theft
Bill Sinopole, Federal Bureau of Investigation

Program Level: Accounting and Auditing
NASBA Field of Study: Consulting Services
CPE Credit: 1

Tax Shelter Provisions of the American Jobs Creation Acts of 2004 (AJCA): What Every Tax Advisor Needs to Know
Daniel Rosen, Senior Attorney, LMSB, Internal Revenue Service

Program Level: Intermediate
NASBA Field of Study: Taxation
CPE Credit: 1

Recent legislative changes to the Code, made by the AJCA, significantly affect the way in which the Service relates to taxpayers and their tax advisors, as well as the way tax advisors and their clients relate to each other. Learn what you and your clients need to know about the myraid changes in the tax shelter area brought about by the 2004 Act.

No advance preparation or prerequisites are required for any of these courses.

Welcome Reception
The JNC Welcome Reception will take place at the National Constitution Center on Wednesday, September 28 from 6:00 – 8:00 pm. The Cent er, located just a few blocks from the Loews Hotel, in the heart of Philadelphia’s historic Independence Ma ll, offers a comprehensive orientation to the culture, history, shopping and dining of the Philadelphia region and provides a magnificent setting to network with your peers, sponsors, and exhibitors. In addition, you will have the opportunity to visit the Kimmel Theater for a private presentation of “Freedom Rising,” that tells the story of the Constitution from the Revolutionary era through the present day. You will also have the opportunity to browse the gift shop during the reception. These two opportunities have been provided by SKF, our Theater and Gift Shop Sponsor.

Forrest A. Kessler Walk for Humanity 2005 – National Charity Fundraiser
A precursor to the Welcome Reception, the Forrest A. Kessler Walk for Humanity 2005 provides you the opportunity to join your ASWA and AWSCPA friends from across the country for a National Charity Fundraiser sponsored by the American Society of Women Accountants, the American Woman’s Society of CPAs and The Leukemia & Lymphoma Society. This is an event to remember all Humanitarians we have loved and lost.

The Fifth Annual Walk will be held on Wednesday, September 28, 2005 from 4:00 – 6:00 pm. The tax-deductible registration fe e is $50. The experience includes a signature event T-shirt and a raffle ticket for special prizes. All of the proceeds from this event will go to The Leukemia & Lymphoma Society. This Society is the leader in the fight against the number one disease killer of children. Adult women and men are also victims of leukemia, lymphoma and myeloma - cancers of bone marrow and blood. Registration forms are available by clicking here.

AWARDS Gala
Join ASWA and AWSCPA for an elegant joint awards dinner gala that will celebrate the winners of ASWAEF’s Balance Awards and AWSCPA’s National Awards. The fourth annual ASWA Balance Awards program will recognize the individuals – and companies – who have shown a commitment to work/life balance and sensitivity to the concerns of women in the industry. The AWSCPA recognizes the individual achievements of its members and non-members with the following awards: the Woman CPA of the Year Award, Educator of the Year Award, Public Service Award, and the Woman of Courage Award.

While You’re in Philadelphia
Philadelphia is a dynamic place where big city excitement meets hometown charm. Famous as the birthplace of life, liberty and the pursuit of happiness, the cradle of liberty offers much more than cobblestone streets and historical landmarks. Cultural, culinary, artistic and ethnic treasures abound in this city and its surrounding countryside. The fifth-largest city in the country, Philadelphia is a welcoming place, a city based on freedom of expression.

New and one-of-a-kind attractions, a wealth of art and culture, renowned performing arts companies, awe-inspiring architecture, a walkable downtown, seemingly endless shopping (with no tax on clothes) and a restaurant renaissance that has caught the world's attention all promise to create an unforgettable Philadelphia experience.

Also, the greatest concentration of American history can be found just blocks away at Independence National Historical Park, including the Liberty Bell and Independence Hall.

Best of all, Philadelphia's compact downtown places all of this and so much more within a short walk or cab ride from any downtown hotel.

If you’re planning to take a vacation to Philadelphia before or after the ASWA/AWSCPA Joint National Conference, visit the Philadelphia Convention & Tourism Bureau online at www.pcvb.org.

Gala After-Party
Join your friends and colleagues at the JNC ’s second live auction! Immediately following the Awards Gala, the foundations of the ASWA and AWSCPA will be hosting an exciting live auction to raise important funds to support the mission of each foundation. This one-and-a-half hour event will feature items donated by affiliates, chapters, firms and individuals from across the country. Don’t miss the opportunity to win and bid big!

The ASWA Educational Foundation was created to enhance recognition, philanthropic pursuits, and industry research in support of women in accounting and related fields.  The AWSCPA Foundation was created in 1982 to support the research and educational activities of the AWSCPA and provide scholarship opportunities for women in the accounting profession.

Donations
Both Foundations are soliciting help for this joint fundraising activity. Participants at the Joint National Conference will have the opportunity to join friends and colleagues at the JNC’s second live auction featuring items donated by affiliates, chapters, firms and individuals from across the country with all proceeds going to the Foundations.

In order to provide participants an exciting event with wonderful bidding and raffle opportunities, the support of our members, chapters and affiliates is needed. Donations with at least a $100 value are needed and chapters, affiliates and members are encouraged to join forces to donate some really spectacular offerings.

Ideas include electronics, gift cards from specialty retailers or fine restaurants, sporting event packages, gift baskets or weekend get-a-ways. There is no limit to the creativity! If you are able to donate an item to the event, please click here for a commitment form and return it to the J JNC’s Live A uction in care of AWSCPA by September 6, 2005. Items may be brought to the JNC or mailed to the auction and raffle site.

Continuing Professional Education (CPE) Credits
Select from 70 hours of CPE to earn up to 25 hours of credits at the ASWA/AWSCPA Joint National Conference. Three days of sessions are offered during the meeting with topics of interest to those in public and private accounting as well as education and government. Attendees are responsible for determining their individual state’s requirements for CPE.

ASWA and AWSCPA are 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, Nashville, TN, 37219-2417. www.nasba.org.

The fifth-largest city in the country, Philadelphia is conveniently located at the crossroads of the Northeast and Mid-Atlantic United States.

The City of Philadelphia is serviced by the Philadelphia International Airport (PHL) with service from most major airline carriers. The Loews Philadelphia Hotel is located 8 miles from the Philadelphia International Airport.

Ground transportation options are many including taxi service, public transportation, rental cars, or airport shuttle services. Information is available at the Centralized Ground Transportation Counters in all baggage claims or by calling (215) 937-6958.

Cabs
Fare from the airport to Center City is a flat rate of $20.

Trains
Amtrak (National Railroad Passenger Corporation): Trains arrive at Amtrak’s 30th Street Station, 30th and Market streets. Call (800) 272-7245 or visit www.amtrak.com for information.

Exhibitors and Sponsors confirmed at this time include:

• Accountemps and Robert Half Finance & Accounting
• Affinity Insurance Services
• American Institute of Certified Public Accountants (AICPA) Work/Life and Women’s Initiative Executive Committee
• American Airlines
• Bearing Point
• Becker CPA Review/Stalla Review for CFA EXAM
• Disney
• Financial Freedom Senior Funding
• Financial Executives International
• Internal Revenue Service
• Legg Mason Wood Walker, Inc.
• MassMutual Financial Group
• Penn Mont Benefit Services/Capitas, Inc.
• SKF
• United States Securities and Exchange Commission

Opportunities are still available to be a sponsor of the conference or to display your products and/or services. Contact Javier Cuebas at ASWA headquarters (703) 506-3265 or Melissa Lynd at AWSCPA headquarters (800) AWSCPA1 (297-2721) to receive an information packet or click here for an electronic copy of the informational packet.

* One-day registration includes that day’s educational sessions, refreshment breaks, luncheon and handout materials. You may register for one day only; otherwise you must register for the entire conference.

** Speakers may attend the conference on the day of their presentation on a complimentary basis. Speakers who wish to register for one additional day will pay the appropriate one-day fee. Speakers who wish to attend the full conference may do so at the special “Speaker-Full Conference” fees listed. This special fee is available only to speakers.

Full conference registration for members and non-members includes admission to all educational sessions, exhibits, luncheons, refreshment breaks, receptions, post-conference sessions on Saturday, and handout materials.

Extra Guest Tickets
Wednesday’s Welcome Reception - $45 each
Thursday’s Luncheon - $45 each
Friday’s Luncheon - $45 each
Friday’s Awards Gala - $80 each

Brochures with registration forms will be mailed to all ASWA and AWSCPA members and are available by clicking here. Non-members who wish to receive a printed piece should contact the ASWA or AWSCPA offices at the addresses below.

Registration Methods
Registrations will be accepted by the following methods:

	You may submit your registration form through the ASWA or AWSCPA Web sites at www.aswa.org or www.awscpa.org. On these Web sites, you will find a complete registration form that will process your completed registration via a secure server.
	ASWA Lockbox P.O. Box 826131 Philadelphia, PA 19182-6131
	Fax registration form with your Visa, MasterCard or American Express information to (703) 506-3266, 24 hours a day, seven days a week. Registrations can not be processed without complete credit card information.

Payment/Confirmation
All registrations must be accompanied by a check or credit card number for the full registration fee. Checks are to be made payable in U.S. funds to “JNC.” Registrations can not be processed without full payment.

Advance registration will be confirmed in writing before the conference. Badges and program materials may be picked up at the ASWA/AWSCPA Joint National Conference registration desk at the conference.

Cancellations
Notification of cancellation must be submitted in writing to the ASWA/AWSCPA Joint National Conference headquarters. Cancellations received by Monday, August 29, 2005 will be subject to a $85 cancellation fee. Refund will be mailed post-conference. No refunds will be made for cancellations received after Monday, August 29, 2005. Substitutions are allowed at any time but must be submitted in writing. Registrants who fail to attend the ASWA/AWSCPA Joint National Conference are responsible for full payment.  

Attire
Conference participants should war casual business attire, defined as dress slacks or casual dress wear. No jeans, please. Dress for the Awards Gala will be cocktail attire.

Special Note to the Disabled
ASWA and AWSCPA wish to ensure that no individual with a disability is excluded, denied services, segregated or otherwise treated differently from other individuals because of the absence of an auxiliary aid or service. If an auxiliary aid or service identified with the American with Disabilities Act is required, please contact ASWA headquarters at (703) 506-3265.

ASWA NATIONAL OFFICE
8405 Greensboro Drive, Suite 800
McLean, VA 22102
Phone: (703) 506-3265
Fax: (703) 506-3266
aswa@aswa.org

AWSCPA NATIONAL OFFICE
136 South Keowee Street
Dayton, OH 45402
Phone: 800.AWSCPA1
Fax: 937.222.5794
info@awscpa.org