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CPE Self-Study

Governmental Accounting and Auditing Update

  • $119.00-$149.00
    Governmental Accounting and Auditing Update In Stock Product #: 736486
    AICPA Member: $119.00
    Non-Member: $149.00
  • $179.00-$229.00
    Governmental Accounting and Auditing Update In Stock Product #: 186497
    AICPA Member: $179.00
    Non-Member: $229.00
  • $129.00-$159.00
    Governmental Accounting and Auditing Update Online Access Product #: 156485
    AICPA Member: $129.00
    Non-Member: $159.00

Fulfill your CPE and Yellow Book requirements while updating your governmental accounting and auditing knowledge. This comprehensive, interactive course will bring your skills up-to-date with industry standards for recent GASB, OMB, AICPA, and Yellow Book developments.

Included in this course are the most recently issued GASB statements on pensions and OPEB, interactive case studies to guide you through pension expense calculations, and an exclusive video segment featuring expert speakers from the Private Company Council, Deloitte & Touche, and the AICPA Audit & Attest Standards Team.

Key Topics

  • Federal government activities
  • Accounting standards updates
  • ASB Clarity Project
  • AICPA activities and emerging issues related to government entities
  • GASB activities

Learning Objectives

This course will allow you to:

  • Implement the most recent GASB requirements for governmental accounting and auditing
  • Apply key OMB and Yellow Book requirements
  • Follow recent activities of the AICPA

Who Will Benefit?

CPAs who audit governmental entities, as well as accounting and finance personnel for state and local governments

This product includes a course manual, plus, a 97 minute video, which includes 3 separate segments relating to chapters within the manual. AICPA has assembled subject matter experts to discuss what matters most to those within the accounting and auditing profession, as well as what is expected to come in the future, from a regulatory and statutory standpoint.  Discussions are led and moderated by Lynda M. Dennis, CPA, CGFO, Ph.D, who is a lecturer at the University of Central Florida. Speakers include the following (listed in order of appearance): Diane E. Edelstein, CPA - Partner, Maher Duessel CPAs; David R. Bean, CPA - Director of Research and Technical Activities, GASB; Ahava Goldman, CPA - Senior Technical Manager, Audit and Attest Standards Team, AICPA. This product is designed to be used by first viewing the specific video segment, and then, returning to the course manual to read the chapter relating to the same topic as the video.

System Requirements

About the Authors

Lynda M. Dennis, CPA, CGFO, PhD

Longwood, Florida

Lynda Munion Dennis received her under graduate degree in accounting and finance from the University of West Florida and her Master's in Public Administration and her PhD in Public Affairs from the University of Central Florida. She is a Florida CPA as well as a Florida Certified Government Finance Officer. Lynda is a member of the faculty of the Dixon School of Accounting at the University of Central Florida as well as an author and discussion leader for the AICPA. Her most recent government experience was as the finance director for the City of Maitland, Florida. Prior to joining the City of Maitland, she was the Assistant to the Chief Financial Officer-Special Projects for the City of Orlando.

Before joining the City of Orlando, Lynda was the Chief Financial Officer for the Central Florida YMCA. Prior to that, she served as the Director of Finance and Administrative Services for the City of Oviedo, Florida for five years. Her experience includes working as an auditor for local and Big 4 firms with an emphasis in the insurance, government and not-for-profit sectors. Lynda also worked as the Special Projects Manager for the Dallas County Community College District and as a grader of CPA exams for the AICPA.

Lynda has served as the Chair of the CPE Advisory Committee of the AICPA and as a member of that committee for over seven years. She was a member of the Work/Life Balance and Women's Initiatives Executive Committee of the AICPA from 1997 to 2000. Lynda worked with the Accounting and Financial Reporting Exam Subcommittee of the AICPA for a number of years as well. She is currently serving on the Pre-Certification Education Executive Committee of the AICPA.

Additionally, she is active in the FICPA as a current member and former Chairman of the State and Local Government Section, a member of the Editorial Review Board, as former Chair and current member of the CPE Committee, and serves on the Accounting Principles and Auditing Standards Committee for the FICPA. She previously served on the FICPA Government Standards Review Committee for two years, the Accounting Careers Committee, and the Not-for-Profit Conference Committee for two years.

Lynda has also served on the CPE Committee of the Central Florida Chapter of the FICPA since 1989 and was President of the Chapter 2004 to 2005. She served as the Chairman of the Technical Resources Committee of the FGFOA in 1993/94 as well as in 2001/02 and was Chairman of the Certification Committee in 2000/01 for the Florida Government Finance Officers Association.

In recent years, Lynda has updated the AICPA State and Local Government Accounting and Audit Guide as well as the AICPA Checklists and Illustrative Financial Statements: State and Local Governments and an Audit Risk Alert related to audits of group financial statements. In addition, she has authored several courses for the AICPA in the areas of governmental and not-for-profit accounting, auditing, and fraud as well as courses in internal controls, auditing, and fraud in small entities.



About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the worlds largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.