Professional Development

CPA Training:

Date: May 17, 2019 at Northern Michigan University, Jacobetti Complex

Red Flags & the Inquisitive Accountant/Accountants' Non-Disclosure: Recent Cases & Controversies


Although “inquisitiveness” is not explicitly required by the AICPA and MICPA Code of Professional Conduct, generally accepted auditing standards require a certain level of follow-up when "red flags" appear ... especially during an attestation engagement. The principles of integrity, honesty, and objectivity articulated in the AICPA Code of Professional Conduct imply a certain level of curiosity, truth-seeking and inquisitiveness, but these ideals are often difficult to achieve when accountants are under the real pressures of time, budget and deadlines. This seminar considers these difficult accounting and ethics issues. Participants discuss actual court cases as they sort through these issues together.

Accounting is an art. It involves the abstraction and communication of information. The value of accounting information, in turn, is often discussed in terms of the extent of disclosure and transparency. All well and good, it seems, until someone decides that a particular set of financial statements is erroneous to the point of being misleading or deceptive. This seminar offers an overview of the theoretical notion of disclosure, followed by a discussion of recent cases and controversies where financial statements (and the accountants associated with them) and challenged in court. Theory tends to clash with practice in these cases. Participants are invited to sort out what is proper disclosure and what is not.

Designed for:

Professionals who are interested in stepping outside of the narrow confines of the Code of Professional Conduct and taking a fresh look at the professional duty of inquisitiveness. This ethics seminar is designed for all accounting professionals, irrespective of background, specialization, or type of organization with which they are affiliated.

Professionals who are responsible for reporting or disclosure and interested in considering more than the narrow confines of AICPA Code of Professional Conduct and GAAP rules. This seminar is designed for all accounting professionals, irrespective of background, specialization, or type of organization with which they are affiliated.

Learning Objectives:

  • Participants will gain new insights into Inquisitiveness, especially as that virtue interacts with the realities of corporate and accounting firm budgets and profitability requirements. Practical applications will include real-life ethical dilemmas where the level of an accountant's inquisitiveness is challenged.
  • Participants will gain new insights into the notion of disclosure as an idea and as a financial reporting principle.  Practical applications will include the analysis of disclosure-related controversies where accountants in industry and in public accounting are challenged. Legal and licensure implications are also addressed.

Major Topics:

  • Curiosity, Truth-seeking, and Inquisitiveness
  • “Required” Inquisitiveness in Attestation Engagements
  • Inquisitiveness and the AICPA Code of Professional Conduct
  • Recent Cases and Controversies
  • Accounting as Disclosure: Theory and Societal Significance
  • Basic Disclosure Accounting and Ethics Rules
  • Efforts to Increase Relevance in Financial Reporting
  • Recent Disclosure-Related Cases and Controversies

There will also be a 50-minute Michigan Specific Ethics Early Bird session.


Visit MICPA for more information or to register:


Summer Series Pt. 1: Resilient Leadership

Date: Wednesday, June 12, 2019

Time: 9:30 a.m. - 11:30 a.m. 

Cost: $25.00 per person

Where: NMU, Jacobetti Complex, Room 124, 2296 Sugarloaf Ave., Marquette, MI

Resilient Leadership is a hands-on, "minds-in" workshop where you will discover and learn how to apply your signature character strengths to help you navigate the challenges and opportunities of leadership at work, at home and in your communities.  To build on our resilience, we focus on "what's strong" instead of "what's wrong" - to recognize and remember, more easily, our unique strengths and do the same for those we lead.

You will be introduced to internal and external resilience resources (such as basic mindfulness, informal strengths mentoring, and strengths-based development) and practice utilizing them to gain an awareness and approach which will serve you, and others, throughout your life.  

Prior to the session you will take the Values in Action (VIA) Character Strengths Assessment to make the session personally relevant for you to hit the ground running.  Topics covered will include balancing our negativity bias, strengths spotting, and how to leverage strengths-based social connectedness.  It's said to be "lonely at the top", but it doesn't have to be.  The best, and happiest, leaders are inter-resilient. 


Register today!

There will be four parts to our "Summer Series". 

Cost: $75.00 if you register for the entire series (4 parts), or $25.00 each.

Keep watching for more details!



Surveyor Training:


Title: OPUS Projects Training

Dates: June 13 - 14, 2019

Time: 8 am - 4 pm in room 124 

Location: NMU, Jacobetti Complex, Room 124, 2296 Sugarloaf Ave., Marquette, MI

Cost: $65.00 per person includes: laptop rental, instruction and certificate of completion for up to 11 Continuing Education credit hours

Additional: Limited space available. Register today!

Includes 11 Continuing Education Credit Hours.

Course Description: John Ellingson, the National Geodetic Survey’s Great Lakes Regional Geodetic Advisor will provide a training class on OPUS Projects. OPUS Projects is the powerful web-based NGS program that enables users to submit/combine multiple static GPS observations into a single project. Using OPUS Projects with the user’s static observations, the GPS vectors between common points are computed and compared. The user is then able to do a least squares adjustment of all of the connected vectors and receives a detailed report of the final adjusted positions of the newly surveyed points. In the very near future, this program will also serve as a much easier method for users to bluebook projects, if the user desires or is required to do so. John will also discuss any other NGS related questions that the group may have, such as how the latest hybrid geoid model, GEIOD18, will enable Michigan surveyors to obtain better leveled heights using their GPS equipment.


Effective Communication

Watch for upcoming dates:

Where: NMU, Jacobetti Complex, 2296 Sugarloaf Ave., Marquette, MI

Cost: $50 - 10% discount with four or more individuals from one company.

Presented by Anne Giroux.

Call 906-227-1518 or email the registration form to


Anne Giroux has served as Marquette County Treasurer since July 2007.   She previously served as Director of Finance and Human Resources for the Marquette County Road Commission and as Business Manager for the County’s redevelopment of the former KI Sawyer Air Force Base.  She has a Bachelor’s degree in Accounting/Computer Information Systems and a Master of Public Administration degree both from Northern Michigan University.  She serves as Chair/Executive Director of the Marquette County Land Bank Authority and Treasurer/Executive Director of the Marquette County Brownfield Redevelopment Authority.  She also is a Past President of the Michigan Association of County Treasurers, President of the Upper Peninsula Association of County Treasurers, and Vice President of the Michigan Association of Land Banks.  She is a member of the Ishpeming Downtown Development Authority and serves on the Neighborhood Improvement Committee for the City of Ishpeming.  Anne is the current Chair of the Community Foundation of Marquette County as well as the Chair of the affiliate Greater Ishpeming Area Community fund.


Northern Michigan University provides many opportunities for professional groups, organizations and individuals to keep learning and growing professionally. Whether the objective is to enrich one's life, keep up with the demands of a profession or even change careers, it's never too late to learn. Programs can also be customized to meet the needs of groups and organizations.



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