Accounting & Auditing of State and Local Governments

Tuesday, May 18 8:30am - 4:30pm

(Check-In 8:15am)

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8.00 Credits

Member Price $300.00

Non-Member Price $350.00


  • Review of GAAP for S&LG's
  • GASB 34's reporting model
  • GAAP reporting entity defined by GASB Statements 14, 39 & 61
  • Audit risk considerations in a government audit
  • Preparer and auditor materiality issues
  • Auditor responsibility for RSI - SAS 120
  • Nonexchange transactions - GASB Statements 33 & 36
  • Capital Asset issues
  • Interfund activity
  • Review of updated audit report examples
  • Case study on materiality determination using real F/S
    • Covers guidance re: OCBOA F/S and RSI
    • Addresses recent Chapters on Pensions & OPEB
    • Note Disclosures - GASB Stmt. No. 38


Basic knowledge of State and Local Government accounting and financial reporting

Designed For

State and Local Government finance officials and CPA’s who perform accounting and auditing services for them


To enable participants to become familiar with the AICPA’s Audit and Accounting Guide for State and Local Governments


  • Paul Koehler

Non-Member Price $350.00

Member Price $300.00