CPE Program Presentation:

Program Knowledge Level: Overview
Instructional delivery methods: Webinar

Prerequisite: None
Advance Preparation: None required
Recommended CPE credit: 1.0

Field of Study: Auditing (Governmental)

Description:

The Auditor of State’s Ohio Compliance Supplement contains certain laws and regulations which are of the type auditors generally consider direct and material to financial statements, or are of considerable public interest.  This session will cover updates made to the 2026 Ohio Compliance Supplement.

Learning objectives:

1. Understand what the Ohio Compliance Supplement (OCS) is.
2. Understand how to identify updates made to the OCS.
3. Learn the most significant updates made to the 2026 OCS.

Major Subject:

Ohio Compliance Supplement

Presenter

Kelly Berger-Davis is a Quality Assurance and Technical Specialist in the Center for Audit Excellence Division of the Ohio Auditor of State’s Office.  She has held various other positions as well in her 27+ years with the Auditor’s office, ranging from intern to Senior Audit Manager in the West Regional Office.  Kelly’s areas of specialty include traditional schools, community schools, and the Ohio Compliance Supplement.

Kelly has a Bachelor of Science in Accounting from the Bowling Green State University, and was a lead adopter of the AICPA’s Advanced Single Audit Certificate.   She has been an active member of the Central Ohio Chapter of the Association of Government Accountants (AGA), currently serving on the 2025/2026 Executive Board as President, and served as 2016/2017 President, as well as held several other positions throughout the years, and sat on the 2016/2017 National Board of Directors.  Kelly also serves on the Single Audit Committee for the National State Auditors Association (NSAA).

Cancellation and refunds:

All cancellations must be received prior to the event and emailed to: Education.COAGA@gmail.com. A refund may not be issued if the cancellation notice is not received prior to the event.

Complaint resolution policy:

The AGA – Central Ohio Chapter will make every effort to provide the best training courses possible. In the event participants are not completely satisfied with the training course and wish to file a complaint, please contact Kevin O’Connor at Education.COAGA@gmail.com. within 10 business days of the event.

For information on upcoming AGA events, or for additional information regarding the AGA – Central Ohio Chapter organization, please visit our website at: https://www.agacgfm.org/Chapters/CentralOhio/Home.aspx