23CF-SCHL: MNCPA Audits of School Districts Conference
B1. GASB 96: SBITA
Speaker:
Chris Pembrook
Mon, 9:05 am - 9:55 am
GASB's requirements for leases and subscription-based information technology arrangements (SBITA) have changed. GASB 96, effective for fiscal year 2023, requires a similar effort for implementation as GASB 87. Clarify ongoing questions with GASB 87 and understand the similarities and differences with GASB 96. Identify where some of the high-risk areas of focus should be with implementation and auditing and get tools to help.
NASBA field of study: Auditing (Governmental) - Technical (1)
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