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DTSTAMP:20260416T013558Z
DTSTART:20270429T180000Z
DTEND:20270429T220000Z
SUMMARY: What's Changing in A&A for Governmental Entities (2026/27)
DESCRIPTION: 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.
CLASS:PUBLIC
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