AICPA's Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs (Self-Study)

Code: JI163163

Date Valid for one year from purchase date
Format Self-Study (On-Demand)
CPE credits CPE 9.0
9.0 Yellow Book recommended
of study
Accounting (Governmental) - Technical (6.0)
Auditing (Governmental) - Technical (3.0)
Standard member fee $129.00
checkmarkStandard nonmember fee $169.00

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Preparers of governmental and nonprofit financial statements and their auditors often seek advice from the AICPA's Technical Hotline as well as from the GASB Technical Inquiry System. The advice they receive from these sources is high-quality and non-authoritative, but offers viable solutions and/or reasonable alternatives for accounting and auditing issues related to governmental and nonprofit organizations.

Featuring updates on audit sampling, GASB 67 and 72, this course will enhance the participant's knowledge by providing a review of the top accounting and auditing issues faced by preparers and their auditors, based on calls and inquiries received by both the AICPA and GASB over the past year.

Who should take this program?

External and internal auditors of governmental organizations Governmental accounting professionals

Major subjects

  • Current GASB developments
  • Audit issues related to GASB developments
  • Recent GASB pronouncements and their impact on accounting and reporting
  • Top advice from the AICPA's Technical Hotline and the GASB Technical Inquiry System

Learning objective(s)

  • Understand current accounting issues facing governmental and not-for-profit organizations.
  • Recognize audit challenges related to newly effective GASB standards.
  • Properly reflect accounting transactions resulting from recent GASB pronouncements.
  • Focus on the audit issues related to new and existing GASB standards.


Course code Code JI163163
Sponsor AICPA
NASBA ID#: 112891
Level Update
Format Self-Study (On-Demand)
Prerequisites Prereq. None