Preparers of governmental and nonprofit financial statements and their auditors often seek advice from the AICPA’s Technical Hotline as well as from the GASB Technical Inquiry System. The advice they receive from these sources is high-quality and non-authoritative, but offers viable solutions or reasonable alternatives for accounting and auditing issues related to governmental and nonprofit organizations. The objective of this course is to enhance participants’ knowledge and application of professional judgment by providing a review of the top accounting and auditing issues faced by preparers of governmental and not-for-profit financial statements and their auditors based on calls and inquiries received by both the AICPA and GASB over the past year.
• Current GASB developments • Audit issues related to GASB developments • Recent GASB pronouncements and their impact on accounting and reporting • Top advice from the AICPA’s Technical Hotline and the GASB Technical Inquiry System
External and internal auditors of governmental organizations and governmental accounting professionals
Experience in governmental and not-for-profit accounting and auditing
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