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SUMMARY:(LIAA79/27) What's Changing in A&A for Governmental Entities (2026/27)
DESCRIPTION:Event Description\nThis 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.  \nParticipants 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.  \nThe 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.  \nFinally\, 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.  \nDesigned 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.  \nObjectives\n\nRecall the impact of recent GASB pronouncements on governmental financial reporting. \nIdentify new and updated disclosure and reporting requirements affecting governmental entities. \nRecognize quality management\, independence\, and performance requirements under the Yellow Book. \nIdentify changes affecting Single Audits resulting from the 2024 Uniform Guidance and related guidance. \nRecall key developments from recent exposure drafts\, implementation guidance\, and regulatory updates affecting governmental audits.
URL:https://sc.cpa/event/liaa79-27-whats-changing-in-aa-for-governmental-entities-2026-27/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
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