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Governmental and Not-for-Profit Annual Update

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Webinar

7.50 Credits

Member Price $279.00

Non-Member Price $349.00

Overview

Change is inevitable and at times overwhelming if you are unprepared.

You’ll ensure that you understand the recent developments in governmental and not-for-profit accounting and auditing with this update course. This course is designed to prepare you for the latest accounting and auditing developments affecting governments and not-for-profits and give you the tools and knowledge to implement the new standards.

Understanding new standards that affect governmental and not-for-profit accounting

Recent updates to accounting and auditing standards will change how governmental and not-for-profit accounting and auditing is performed.

You’ll learn how to implement and understand recent additions, including:

  • GASB Statements
  • FASB Accounting Standards Updates
  • Auditing Standards Board Updates
  • Changes to *Government Auditing Standards*

    Detailed scenarios to increase your comprehension

    Real-world examples help increase your comprehension of how to implement the changes in your work. You'll be empowered to properly identify when new standards should be applied.

    Highlights

  • GASB update
  • Not-for-profit accounting update
  • GASB Statement No. 103, *Financial Reporting Model Improvements*
  • GASB Statement No. 104, *Disclosure of Certain Capital Assets*
  • FASB Accounting Standards Update (ASU) ASU No. 2022-03, *Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions*
  • ASU No. 2023-08, *Intangibles - Goodwill and Other - Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets*
  • ASU No. 2025-05, *Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets*
  • Auditing Standards Board update
  • Governmental auditing update

    Prerequisites

    Basic knowledge and experience in governmental and not-for-profit accounting and auditing

    Designed For

    Accountants and finance professionals working with governments and not-for-profits

    Objectives

    • Identify the effect of GASB Statements on accounting and financial reporting for state and local governments, as well as the projects that are on the active standard-setting agenda and their objectives.
    • Apply the provisions of recently implemented GASB Statements.
    • Apply the provisions of recent FASB Accounting Standards Updates.
    • Identify the requirements of recently issued or effective Statements on Auditing Standards (SASs).
    • Identify the requirements of Statement on Quality Management Standards (SQMS) No. 1,
    • A Firm's System of Quality Management
    • , SQMS No. 2,
    • Engagement Quality Reviews
    • , and SQMS No. 3,
    • Amendments to QM Sections 10
    • , A Firm's System of Quality Management,
    • and 20
    • , Engagement Quality Reviews.
    • Identify the projects and objectives on the Auditing Standard Board's 2026-2027 audit standard-setting workplan agenda that may affect auditors.
    • Distinguish the provisions of the Government Auditing Standards 2024 Revision.
    • Identify changes to the Uniform Guidance.

    Notice

    This course is offered by a 3rd party vendor and will not be accessible in the My CPE Tracker section of the ISCPA website. Course access information will be emailed directly to you by AICPA.

  • Leader(s):

    Leader Bios

    Bruce Shepard

    Bruce Shepard, CPA, was most recently an assistant professor of accounting at George Fox University and an adjunct professor of accounting at the University of Oregon, prior to becoming an instructor for the AICPA in 2012. From 2006-2010, Shepard was the CFO of Las Vegas Gaming, Inc. in Las Vegas, Nevada, where he had full management responsibility for all financial affairs, daily business operations, administration and human resources. From 1985-2006, Shepard was in charge of the Middle Market Practice for PricewaterhouseCoopers, LLP in Portland, Oregon, where he served as an assurance partner focusing on providing proactive business advisory services to fast-growing companies.

    At PricewaterhouseCoopers, LLP, Shepard spearheaded more than 100 acquisitions and divestitures by leading the financial structuring and negotiations. He worked with clients to develop strategic plans for short-term and long-term growth and assisted companies with attaining their needed growth capital. Shepard was awarded “Beta Alpha Psi Professional of the Year” in 2006 for sustained involvement with the University of Oregon.

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    Non-Member Price $349.00

    Member Price $279.00