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DTSTAMP:20260416T160330Z
DTSTART:20270415T180000Z
DTEND:20270415T220000Z
SUMMARY: 2026/27 Annual Update for Governments and Not-for-Profits
DESCRIPTION: This comprehensive annual update brings together key accounting and auditing developments affecting governmental and not-for-profit organizations. The course integrates recent standard-setting activity\, emerging global frameworks\, and major compliance updates to provide a well-rounded view of changes impacting financial reporting and audit requirements.

Participants will begin with an overview of recent accounting developments affecting not-for-profit organizations\, including Accounting Standards Updates issued by the Financial Accounting Standards Board and an introduction to the International Non-Profit Accounting Standard (INPAS). Emphasis is placed on understanding the purpose of INPAS and how it compares conceptually to U.S. GAAP for not-for-profit entities.

The course then shifts to governmental accounting developments\, covering recent 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 projects. Participants will gain insight into how these changes affect financial reporting\, disclosures\, and communication with governing bodies.

Finally\, the course addresses recent developments affecting Single Audits\, including the 2024 Uniform Guidance overhaul\, updates to Appendix B of the AICPA GAS/Single Audit Guide\, and recent guidance issued through the Office of Management and Budget (OMB). Reporting changes related to SAM.gov are also discussed.

Designed for auditors\, preparers\, and financial leaders working with governmental and not-for-profit entities\, this course helps participants understand how recent accounting and auditing changes intersect-and what to monitor as requirements 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.
CLASS:PUBLIC
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