CPE Course Governmental Accounting and Auditing Update

June 11, 2018

8:30am — 4:15pm

Location Manchester

Member Price $259.00Register after May 21 and pay $279.00
Non-member Price $359.00Register after May 21 and pay $379.00

Curriculum Yellow Book

Field of Interest Accounting and Auditing, Government (General), Yellow Book

Level Update

Designed For

Government finance officials and CPA’s who perform accounting and auditing services for state and local governments

Objective

To update accountants and auditors on recent developments applicable to state and local governments.

Highlights

• Key materiality requirements of GASB Stmt. No. 34
• Current Yellow Book – Government Auditing Standards
• New OMB “Uniform Guidance,” including compliance supplement
• GASB Concepts No. 4 – Elements of Financial Statements
• GASB Stmt. No. 63 – Deferred Outflows/Inflows & Net Position
• GASB Stmt. No. 65 – Items Previously Recognized as Assets and Liabilities
• New GASB Pension Statements – Nos. 67, 68, 71, 73, 78, & 82
• New GASB OPEB Statements – Nos. 74 & 75
• GASB Stmt. No. 69 – Government Combinations
• GASB Stmt. No. 70 – Nonexchange Financial Guarantees 
• GASB Stmt. No. 72 – Fair Values 
• GASB Stmt. No. 76 – S&LG GAAP Hierarchy 
• GASB Stmt. No. 77 – Tax Abatement Disclosures 
• GASB Stmt. No. 80 – Certain Component Units 
• GASB Stmt. No. 81 – Split Interest Agreements 
• GASB Stmt. No. 83 – Asset Retirement Obligations 
• GASB Stmt. No. 84 – Fiduciary Activities 
• GASB Stmt. No. 85 – Omnibus-2017 
• GASB Stmt. No. 86 – Debt Extinguishment Issues 
• GASB Stmt. No. 87 – Leases 
• New Group Audit SAS, & Impact on S&LG Audits

Instructors

Mr Paul H. Koehler, CPA

Paul H. Koehler, CPA, of Lincoln, Nebraska is a Government/Nonprofit Services Specialist, providing auditing, training and consulting services to governmental and nonprofit organizations and professionals nationwide. Mr. Koehler is a member of the AICPA and the Nebraska Society of CPAs and is Past President of the Lincoln Chapter of the Association of Governement Accountants. He is the Nebraska Society's representative to the Mid-America Intergovernmental Audit Forum, and is a current member and past chairman fo the State and Local Governmental Accounting and Auditing Committee and the Not-For-Profit Organizations Committee. A recipient of numerous Nebraska Society's Discussion Leader Awards of Excellence, Mr. Koehler is a frequent speaker on govenrmental and nonprofit topics and instructs continuing professional education courses throughout the country. He is one of the nation's most highly rated speakers and trainers, having received the AICPA Outstanding Instructor Award.close

Prerequisites

Working knowledge of general governmental accounting and auditing

Developer

Paul H. Koehler, CPA

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