Governmental Accounting and Auditing Update WEBCAST
Overview
Understand the latest on governmental accounting and auditing with this fast paced interactive course that analyzes the GASB requirements for governments and provides an understanding of OMB and Yellow Book requirements. Learn about important updates to auditing standards and best practices including recent GASB updates, the latest SAS requirements, changes to requirements for auditing federal funds, and ethics updates affecting government and not-for-profits.
Highlights
GASB updates. Updated Statements on Auditing Standards (SASs). Yellow Book & OMB updates affecting single audits. Updates for governments and not-for-profit entities.
Prerequisites
Knowledge of government accounting and auditing.
Designed For
Accounting and finance personnel responsible for accounting and financial reporting for governments and auditors of governments.
Objectives
Identify the effect of GASB statements on accounting and financial reporting for state and local governments. Identify the requirements of recently issued Statements on Auditing Standards (SASs). Identify changes to the AICPA Code of Professional Conduct that affect governments and NFPs. Recall Yellow Book requirements related to independence, management’s responsibilities, and reporting. Recognize resources and considerations for conducting a single audit. Identify internal control considerations in a single audit.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
Roger Cusworth, AICPA Learning
Roger A Cusworth, CPA, is a 1984 graduate of Iowa State University with a bachelor’s degree in accounting, receiving his CPA certificate in 1987. He has worked for entities within the State of Colorado in various capacities for 27 years and has worked in the accounting and auditing field for over 32 years. In the private sector, he worked for a “Big 8” accounting firm and a local accounting firm conducting audits of local governments, not-for-profit organizations, banks and a large public software company. His experience within the State of Colorado includes working in the Office of State Auditor conducting the Statewide financial audit and University of Colorado financial audit, as well as numerous performance audits, working in the State Controller’s Office as a field accounting specialist and representing the State Controller on several statewide committees, working for the University of Colorado as the Deputy Controller and representative for the University on the Higher Education Financial Advisory Committee, and working for the Colorado School of Mines as the Controller. Roger has conducted training sessions tailored towards accounting and auditing professionals, addressing such topics as auditing procedures, capital construction accounting, GAAP updates, fiscal responsibility, pension and OPEB accounting, and internal controls.
Non-Member Price $320.00
Member Price $270.00