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Technical

Governmental Accounting and Auditing Update Logo aicpa

  Lynda Dennis, Ph.D., CPA, CGFO |   $119.00 - 189.00 |   CPE: 5.5-8.0 |   AICPA |   May 2019 |   Accounting (Governmental) |   AICPA Store
Apply the most recent requirements of GASB.
Who Will Benefit
  • Preparers and auditors of governmental financial statements.
Key Topics
  • Federal government activities
  • Accounting standards updates
  • Auditing Standards Board (ASB) Clarity Project
  • Key changes in audit requirements resulting from the ASB Clarity Project
  • GASB activities
Learning Objectives
  • Apply the most recent requirements of GASB directed toward governments.
  • Recall key points related to the latest developments in OMB and Yellow Book requirements.
  • Identify recent activities of the AICPA.

Don't let recent developments slip by unnoticed. Understand the latest on governmental accounting and auditing with this fast-paced, interactive course that analyzes the recent GASB requirements for governments and provides an understanding of OMB and Yellow Book requirements.

Hot topics include the following:

  • NFP financial statements
  • Risk assessment
  • Documentation
  • Leases
  • Yellow Book
  • Major program determination
  • New GASB pronouncements
Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Financial reporting & compliance, Intermediate
  • Governmental auditing: Technical: Single audit: Single audit requirements, Intermediate
  • Governmental auditing: Technical: Single audit: Major program determination, Intermediate
  • Governmental auditing: Technical: Single audit: Materiality, Intermediate
  • Governmental auditing: Technical: Single audit: Compliance testing, Intermediate
  • Governmental auditing: Technical: Single audit: Findings, Intermediate
  • Governmental auditing: Technical: Single audit: Auditee considerations, Intermediate
  • Governmental auditing: Technical: Yellow Book: Yellow Book requirements, Intermediate
  • Governmental auditing: Technical: Government financial statement audit: GASB accounting requirements, Intermediate
  • Governmental auditing: Technical: Government financial statement audit: Pensions and OPEB, Intermediate
  • Governmental auditing: Technical: Government financial statement audit: Fair value, Intermediate
  • Governmental auditing: Technical: Government financial statement audit: Leases, Intermediate
  • Assurance: Technical: Audit, Intermediate

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