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Governmental Accounting and Auditing Update


(Check-In 8:00am CST)

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Nebraska Society of CPAs

7435 O St Ste 100
Lincoln, NE 68510

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8.00 Credits

Member Price $315.00

Non-Member Price $375.00


Instructor: Paul H. Koehler, CPA


  • Key materiality requirements of GASB Stmt. No. 34
  • 7/18 New Yellow Book - Government Auditing Standards
  • New OMB "Uniform Guidance" compliance supplement/addenda
  • GASB Concepts No. 4 - Elements of Financial Statements
  • GASB Stmt. No. 63 - Deferred Outflows/Inflows & Net Position
  • GASB Stmt. No. 65 - Items Previously Recognized as Assets and Liabilities
  • GASB Pension Statements - Nos. 67, 68, 71, 73, 78, & 82
  • GASB OPEB Statements - Nos. 74 & 75
  • Highlights from selected GASB Stmts. 69-83
  • GASB Stmt. No. 84 - Fiduciary Activities
  • GASB Stmt. No. 85 - 92, various topics, including leases
  • GASB Stmts. No. 93-99, including No. 95 - Postponement of Effective Dates
  • GASB Stmt. No. 100 Accounting Changes and Error Corrections
  •  GASB Stmt. No. 101 Compensated Absences
  • Recent SAS's, including No. 134 - Auditor Reports, and No. 138 - Materiality


Working knowledge of general governmental accounting and auditing

Designed For

Government finance officials and CPA’s who perform accounting and auditing services for state and local governments.


To update accountants and auditors on recent developments applicable to state and local governments


  • All materials will be available to download in advance and participants will receive an email two days prior to the course date. Materials will also be posted in the "My CPE" section of the NESCPA website.
  • Parking and lunch are provided on-site


Leader Bios

Paul Koehler, Paul H. Koehler, CPA

Endowment benefits business department | Seward ...

Paul H. Koehler, CPA, of Lincoln is a Government/Nonprofit Services Specialist,
providing auditing, training and consulting services to governmental and
nonprofit organizations and professionals nationwide. He is a member of
the AICPA, the Nebraska Society of CPAs and is a past president of the
Lincoln Chapter of the Association of Government Accountants. Koehler is
the Nebraska Society's representative to the Mid-America Intergovernmental
Audit Forum, and is a current member and past chairman of the
Nebraska Society's State and Local Governmental Accounting and Auditing
and Not-For-Profit Committees. A frequent speaker on not-for-profit
and governmental topics throughout the country, he has been honored by
the AICPA, many other state societies and the Nebraska Society for his outstanding skills as a
discussion leader.

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Non-Member Price $375.00

Member Price $315.00