NEW! 4-Hour Program
WHY ATTEND THIS COURSE?
This course provides an update to GASB literature. It will discuss the newest pronouncements issued in April 2017 through March 2018. It will also discuss previously issued standards that are required to be implemented in 2018–2019. In addition, this program contains an update on compliance auditing and frequently missed auditing, accounting, and disclosure issues related to government entities including a discussion of the GAO’s 2017 Yellow Book (currently in exposure draft).
Participants will be able to:
COURSE ACRONYM: GU4
PRESENTATION METHOD: Group-live
LEVEL OF KNOWLEDGE: Intermediate
ADVANCE PREPARATION: None
FIELD OF STUDY: Accounting (Governmental)
RECOMMENDED CPE CREDIT: Accounting (Governmental): 4 hours
Qualifies for the 24-hour Yellow Book requirement. Determination as to the qualification of certain courses for the Yellow Book 24-hour requirement should be made on an auditor specific basis depending on that auditor’s Yellow Book clients. Note that the determination of course qualification is a matter of an auditor’s professional judgment in consultation with appropriate individuals in the audit firm. The 24 hours are a subset of the 80-hour requirement.
NOTE: Some components of the program are available as an 8-hour and 4-hour program:
• Nonprofit, Government and Compliance Update (NGCU)
• Governmental Update (GU4)
SmartPros®, A Kaplan Company and Loscalzo Institute, A Kaplan Company are registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.