REST 2026 Schedule, Course Descriptions, and Speakers
The following is the schedule for REST 2026, which includes the course description and speaker for each presentation. To learn more about our speakers, please read their biographies. A map of The Peppermill Resort Spa Casino’s 2nd Floor convention and meeting facilities is located at the end of the schedule, or can be accessed here .
Wednesday, February 18, 2026
5:30 PM To 7:00 PM: Early Registration & Socializing, The Hospitality Suite, Tuscany Tower Suite T1724
Thursday, February 19, 2026
7:30 AM to 8:00 AM: Registration & Hot Breakfast Buffet, Naples Ballrooms 1 & 2, 3 & 4
8:00 AM to 11:40 AM:
Track A – Accounting & Auditing: Ray Arellano (bio) , Naples Ballrooms 1 & 2
GAAP Updates and Other Pronouncements 2026 (4 CPE Hours – CMA: Accounting-Technical, CPA: Accounting & Auditing)
- Introduction and overview of 2025 landscape.
- Expense disaggregation (ASU 2024-03/25-01).
- Breaking-out significant expenses.
- Income tax disclosures (ASU 2023-09).
- Crypto assets (ASU 2023-08).
- Converted debt conversions (ASU 2024-04).
- Interim segment reporting (ASU 2023-07).
- SEC liabilities cleanup (ASU 2025-02).
- Variable interest entity acquisitions (ASU 2025-03).
- Codification improvements overview.
- Hot topics and future outlook.
Track B – Management & Leadership: Leta Greene (bio) , Naples Ballrooms 3 & 4
Strengthening Your Brand (4 CPE Hours – CMA: Personal Development-Nontechnical, CPA: Consulting Services)
- Learn the value of a strong personal brand.
- Magnify your reputation.
- Improve your influence with authenticity.
- Make better presentations.
- Improve your non-verbal awareness and communication.
- Increase your credibility in your community.
- Become a better listener.
- Improve your personal image presentation.
- Develop an action plan for improvement.
- Increase your response to stress, true resilience.
- Increase your confidence.
11:45 AM to 1:15 PM: Hot Lunch Buffet with Drummond Kahn (bio) , Fifteen Tools for More Efficient Auditing (1 CPE Hour – CMA: Auditing-Technical, CPA: Accounting & Auditing), Naples Ballrooms 6 & 7
1:20 PM to 5:00 PM:
Track A – Accounting & Auditing: Drummond Kahn (bio) , Naples Ballrooms 1 & 2
Performance Measurement and Budgeting for Auditors (4 CPE Hours – CMA: Auditing-Technical, CPA: Accounting & Auditing)
- Tools to measure performance.
- Metrics and connections to budgeting and auditing.
- Applying measurement data to future budgets and audits.
- Connection to fee and rate setting, costing and next cycle.
Track B – Management & Leadership: Kaitlin Borncamp (bio) , Naples Ballrooms 3 & 4
Wellbeing as Your Competitive Edge: Modern Strategies to Fuel Energy, Focus and Resilience (4 CPE Hours – CMA: Personal Development-Nontechnical, CPA: Consulting Services)
- Assess your signs of burnout.
- Regulate stress in real time.
- Improve your sleep.
- Learn how to eat for energy.
- Optimize your habits and routines.
- Improve your metabolic health.
- Inspire your colleagues to do the same.
5:30 PM to 7:00 PM: Socializing in The Hospitality Suite, Tuscany Tower Suite T1724
Friday, February 20, 2026
7:30 AM to 8:00 AM: Registration & Hot Breakfast Buffet, Naples Ballrooms 1 & 2, 3 & 4
8:00 AM to 11:40 AM:
Track A – Accounting & Auditing: Kenny Kang (bio) , Naples Ballrooms 1 & 2
Fraud in Small Business with AI Applications (4 CPE Hours – CMA: Auditing-Technical, CPA: Accounting & Auditing)
- Understand the latest fraud landscape.
- Recognize common fraud schemes that occur throughout the employee lifecycle.
- Analyze real-world case studies to understand how fraud schemes are executed and detected.
- Learn how to use AI as a tool to detect travel expense fraud.
- Apply practical strategies to enhance fraud prevention and detection efforts within your organization.
Track B – Management & Leadership: Barry Graham (bio) , Naples Ballrooms 3 & 4
Practical AI for CMAS/CPAs: Tools, Tips and Caution Signs (4 CPE Hours – CMA: Information Technology-Technical, CPA: Consulting Services)
- AI will not replace CPAs/CMAs, but CPAs/CMAs who effectively use AI will outpace those who don’t.
- LLMs can confidently give wrong answers.
- Real-world CPA examples show AI errors in tax law and SSARS interpretation.
- AI is already valuable for accounting and financial professionals when used appropriately.
11:45 AM to 1:15 PM: Hot Lunch Buffet with Neal Smith (bio) , Increase Profitability Managing Constraints: Throughput Accounting, A New Perspective (1 CPE Hour – CMA: Finance-Technical, CPA: Accounting & Auditing), Naples Ballrooms 6 & 7
1:20 PM to 5:00 PM:
Track A – Accounting & Auditing: David Osburn (bio) , Naples Ballrooms 1 & 2
Personal and Business Tax Return Analysis (4 CPE Hours – CMA: Taxes-Technical, CPA: Taxation)
- Personal tax return analysis:
- Review the basic structure of the personal 1040 federal tax return.
- Use analysis techniques to prepare a personal cash flow from information gleaned from the 1040, related schedules and K-1 forms.
- Discuss recent changes in the tax code, including the OBBB (One Big Beautiful Bill) and how they affect the company’s owner(s).
- Analysis of various business tax returns:
- Discuss the structure of a C corporation, S corporation, and Partnership (including LLC) tax return.
- Analyze business tax returns and prepare cash flows for these entities.
- Review tax returns and technology issues, identify fraudulent returns, and use tax returns to really get to know the client.
- Discuss updates in the tax code and how they apply to businesses.
Track B – Management & Leadership: Lamont Nesbitt (bio) , Naples Ballrooms 3 & 4
Personal Development Based on Predictable Success and Beyond High Performance (4 CPE Hours – CMA: Personal Development-Nontechnical, CPA: Consulting Services)
- Take a day off:
- Rewriting internal narratives around rest and responsibility.
- The productivity paradox, why rest increases output and quality.
- Defending you from you:
- Moving from unconscious behaviors to deliberate actions.
- Recognizing common self-sabotage patterns in high performers.
- Leadership styles:
- Identifying your place on the leadership characteristics scale.
- Matching leadership behaviors to organization needs.
- Prisoner, mercenary, or missionary?
- Personality and why yours matters:
- Understanding your wiring as a strategic asset.
- Strengths, blind spots, and energy drains.
The following links provided are personal assessments. Participation is optional and free, but might allow for a more personally rewarding class experience:
- Leadership style – https://predictablesuccess.com/styles-quiz/
- Personality – https://app.cloverleaf.me/
- Saboteur – https://www.positiveintelligence.com/saboteurs/
5:30 PM to 7:00 PM: Socializing in The Hospitality Suite, Tuscany Tower Suite T1724
Saturday, February 21, 2026
7:30 AM to 8:00 AM: Registration & Hot Breakfast Buffet, Naples Ballrooms 6 & 7
8:00 AM to 11:40 AM:
Professional Ethics in Action (4 CPE Hours – CMA: Ethics-Regulatory, CPA: Ethics): Jeanne Yamamura (bio) , Naples Ballrooms 6 & 7
- Review recent and proposed regulatory changes in ethics guidance for CMAs and CPAs.
- Discuss common ethical problem areas.
- Test your knowledge of common ethical requirements.
- Provide update on other changes impacting CMAs and CPAs.
Qualifies for CMA’s annual ethics requirement and may meet part or all of the ethics renewal requirements for licensed CPAs. Please review your own state’s requirements.
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SCHEDULE CHANGES
We reserve the right to change speakers when necessary and to cancel the program as appropriate with a minimum of one-week advance notice to registrants. Should cancellation occur, all registration fees will be refunded in full.



REST Speaker: Reynaldo E. Arellano, CPA, PFS, CGMA -
REST Speaker: Leta Greene -
REST Speaker: Drummond Kahn, MS, CIA, CGFM, CGAP -
REST Speaker: Kaitlin Borncamp, CPA, NTP, MAcc -
REST Speaker: Kenny Kang, CPA, CGMA, CFE -
REST Speaker: Barry S. Graham, CPA, CMA -
REST Speaker: Neal Smith, CMA, MBA -
REST Speaker: David L. Osburn, MBA -
REST Speaker: Lamont Nesbitt -
REST Speaker: Jeanne Yamamura, Ph.D., MIM, CPA -