Are You Prepared for SAS 112?

Ahava Goldman, CPA is technical manager with the American Institute of Certified Public Accountants (AICPA) Audit and Attest Standards team. She is the staff liaison for the Auditing Standards Board, which sets U.S. auditing standards for private companies, non-profit organizations and governmental entities. 

Before joining the Audit and Attest Standards team, she was senior manager on the AICPA’s Examinations team, where she was responsible for the content and development of all sections of the Uniform CPA Examination and provided staff support to senior-level committees and task forces focusing on examination policies, content, and computerization. 

Prior to the AICPA, she was a supervisor at DDK & Company, manager at Ernst & Young LLP, and senior accountant at Kipnis & Karchmer. She graduated magna cum laude from Stern College of Yeshiva University with a Bachelor of Science in Accounting

Professional Experience: 
- More than 35 years of public accounting experience including, 20 years as an audit partner with a Big 4 firm, serving middle-market, public and privately-held manufacturing, distribution, and high tech companies
- Lead audit partner to two Fortune 500 companies as well as several other middle-market, publicly held companies
- Key role in several significant M&A transactions, registration statements, comfort letters, communications with the SEC, “going private” transactions, and solving numerous technical A&A and SEC issues 

Active and Prior Professional Memberships Include: 
- Member – Financial Accounting Standards Board Small Business Advisory Committee
- Member – Connecticut State Board of Accountancy
- Member – Connecticut Society of Certified Public Accountants 
- Member – Accounting and Reporting Committee
- Past President
- Past Chair or Member – Professional Ethics, CPE, Accounting and Reporting and others
- Past President – CSCPA Educational Trust Fund
- Member – The Accountants Coalition 

Professional Educator Experience: 
- Conference leader for more than 200 technical accounting and auditing seminars for both the Connecticut Society of CPAs and the American Institute of CPAs, including:
     - SEC Reporting
     - SEC/PCAOB Update
     - Internal Control Design and Documentation
     - Internal Controls: Design and Testing under PCAOB AS 2
     - Annual Accounting and Auditing Update
- Authored courses for the AICPA, including: Auditors Risk Assessment Process: Tackling the New Risk Assessment SASs and
- Detecting Misstatements: Integrating SAS 99 the new Risk Assessment Standards!
- Honored by the CSCPA and AICPA with multiple outstanding discussion leader awards
- Developed a professional ethics review course for new CPAs in Connecticut
- Adjunct faculty member at three Connecticut universities: Fairfield, Quinnipiac and New Haven 

Background: 
- Bachelor of Science in Business Administration from University of New Haven
- 2002 Distinguished Alumni Award from University of New Haven

John P. Langan, CPA is the Principal In Charge of the Nonprofit and Government Services Group and Metro DC office of LarsonAllen, the nation’s 18th largest public accounting firm. Before joining LarsonAllen, Mr. Langan was the Founder and Managing Partner of Langan Associates, PC the nation’s only exclusive provider of not-for-profit accounting, tax and consulting services. LarsonAllen services over 2,500 not-for-profit organizations nationwide and has over 150 professionals exclusively dedicated to servicing such clients. The Nonprofit and Government Services Group within LarsonAllen is the firm’s second largest industry group. Mr. Langan established Langan Associates in 1988 after several years with the international accounting firm of Arthur Andersen. He has over 20 years experience serving not-for-profit organizations and has a national reputation as an expert, author and presenter on financial, tax and technology topics facing not-for-profit organizations. He has served as a trusted advisor to major not-for-profit including the American Society of Association Executives and Center for Association Leadership, United Way of America, American Red Cross, Edison Electric Institute, and many others. 

Mr. Langan is a Past Chair of the American Society of Association Executives Finance and Administration Section Council and a former ASAE board member. He is a member of the American Institute of CPAs and a former member of the Budget & Finance Committee of the Greater Washington Society of Association Executives and the Center for Association Leadership. He has served as a Board Member of the Greater Washington Society of CPAs and is a member of its Not-for-Profit Organizations Committee and Managing Partner Council. He Chairs the Audit Committee for Boys and Girls Clubs of Greater Washington and Lynn University. He is a past Treasurer for the Rotary Club of Washington, DC. He has served as an Adjunct Professor in Not-for-Profit Financial Management at George Mason University and is a member of the Recruiting Advisory Board for the Kogod School of Business at American University. He is a member of the Audit Committee for the American Legacy Foundation and serves as Treasurer of the Pentagon Memorial Fund, whose mission it is to erect a memorial for the victims of the terrorist attacks of September 11, 2001 who died at the Pentagon. 

Mr. Langan has authored several articles and addressed many not-for-profit boards on topics ranging from the impact of Sarbanes-Oxley on best practices in the nonprofit industry to the newly issued audit standards and recently revised Form 990.