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Overview

8.0 Credits
IN-PERSON

This CTCPA conference is designed to update practitioners and government finance officers in the area of governmental accounting and auditing.

Designed For

CPAs involved in governmental accounting and auditing. Also appropriate for government finance officers.

Sessions

Please select the appropriate session or option below to continue with your online purchase.

Thursday, May 14, 2020

General Sessions

Presented by: Scott Reeser, CPA - Senior Project Manager at Governmental Accounting Standards Board (GASB)

 

This session will cover standards that have been issued that are still in the implementation stage. This session will feature an in-depth look at the new reporting requirements, including implementation guidance that has been issued, for leases. The session will also cover standards on asset retirement obligations, debt disclosures, construction-period interest costs, majority equity interests, and conduit debt.

Presented by: Scott Reeser, CPA - Senior Project Manager at Governmental Accounting Standards Board (GASB)

 

GASB 84 will be effective for December 31, 2019 year-ends. This session will go through the requirements related to identifying fiduciary activities as well as the changes in reporting requirements for fiduciary funds. The session will also cover implementation guidance the Board has issued related to fiduciary activities.

More details coming soon

Presented by: Rafael E. Román, CPA - Senior Technical Manager, Governmental Auditing and Accounting at the AICPA

 

This session will the latest updates and information on single audit and Yellow Book audits.   Additionally, there will be a discussion of available tools and practice aids for governmental compliance audits.
Learning ObjectivesAfter participating in this session, you will be:

• Aware of the latest information concerning governmental compliance auditing;
• Understand the changes and updates in the 2020 Compliance Supplement; and 
• Familiar with the  Yellow Book Independence—Nonaudit Services Documentation Practice Aid – Supplement (2018 version).

Presented by: Chris Pembrook, MBA, CGAP, CPA, CRFAC - Shareholder at Crawford & Associates, P.C.

Statement 87 addressing Leases takes effect in 2020. The new guidance changes the recognition and measurement model used for reporting lease liabilities by both lessees and lessors. This session will go through the basic requirements in Statement 87 to help prepare you for implementation.
Learning Objectives:


• Recall requirements in GASB 87.
• Identify arrangements that are considered leases.
• Estimate the length of a lease for financial reporting purposes.
• Recognize factors in the measurement of lease for both lessees and lessors
• Identify potential implementation issues and challenges

Presented by: Bryant Richards, CMA, CIA - Associate Professor, Accounting and Finance at Nichols College

Studies of human behavior will be reviewed and explored.  Observations of each study will be used to facilitate a discussion on identifying structural red flags in organizations that could contribute to an unethical climate.  Participants will brainstorm methods of mitigating these structural risks. 

Materials Option

How would you like to receive your course materials?:

Your registration fee includes an electronic copy of the course manual.  Your eMaterials will be available for download in the “My CPE” area of the website one week before the program date. Please note: program cancellations will not be allowed once you have downloaded your eMaterials from the website.

Copyright note: Reproduction or distribution of the manual or any portion of it is prohibited unless written permission is obtained from the course provider.

We will print a manual and provide it to you at registration the morning of the program.

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Attendance at any CTCPA programs or events constitutes an agreement that any photographs or video taken during the event can be used on the Society's website, social media and in any future online or printed materials for the CT Society of CPAs.