Webinar

What's Changing in A&A for Governmental Entities

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This comprehensive course provides a timely update on key accounting and auditing developments affecting governmental entities, bringing together recent standard-setting, auditing, and compliance changes into a single, cohesive learning experience.

Participants will begin with an update on major pronouncements issued by the Governmental Accounting Standards Board, including GASB Statements No. 103, 104, and 105, along with a high-level overview of active GASB exposure drafts and ongoing projects. Emphasis is placed on understanding how these changes affect governmental financial reporting, disclosures, and communication with stakeholders.

The course then shifts to auditing developments, covering significant updates to the Yellow Book issued by the U.S. Government Accountability Office, including changes related to quality management, effective dates, and recent updates to the Green Book. Participants will also gain insight into the GAO's implementation delay and its implications for audit planning.

Finally, the course addresses recent changes affecting Single Audits, including the 2024 Uniform Guidance overhaul, updates to Appendix B of the AICPA GAS/Single Audit Guide, recent Office of Management and Budget (OMB) memoranda, and reporting changes related to SAM.gov.

Designed for auditors, preparers, and financial leaders working with governmental entities, this course helps participants understand how recent accounting and auditing changes intersect-and what to watch for as expectations continue to evolve.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Major subjects

• Major pronouncements issued by the Governmental Accounting Standards Board, including GASB Statements No. 103, 104, and 105.
• Overview of active GASB exposure drafts and ongoing projects.
• Auditing developments, covering significant updates to the Yellow Book issued by the U.S. Government Accountability Office, including changes related to quality management, effective dates, and recent updates to the Green Book.

Learning objectives

• Recall the impact of recent GASB pronouncements on governmental financial reporting.
• Identify new and updated disclosure and reporting requirements affecting governmental entities.
• Recognize quality management, independence, and performance requirements under the Yellow Book.
• Identify changes affecting Single Audits resulting from the 2024 Uniform Guidance and related guidance.
• Recall key developments from recent exposure drafts, implementation guidance, and regulatory updates affecting governmental audits.

Who should take this program?

• Auditors, preparers, and financial leaders working with governmental entities.

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $149.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

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