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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 self-study 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.
Hot topics include:
- GASB 87, Leases
- Revenue recognition, including grants and contracts
- Risk assessment
- Financial reporting
CPE Credit: 10