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2021 State and Local Government Audit Planning Considerations (GAQC)

2021 State and Local Government Audit Planning Considerations (GAQC)

Learn about key audit and accounting developments for state and local government (SLG) financial statement audits at the time when many are beginning the audit planning process.

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NASBA Field of Study

Accounting (Governmental)



CPE Credits



Chris Pembrook, Tony Boras, Michelle Watterworth


3 months

Product Number


 Business & partner 
Product Details

Updates on recent audit, accounting and ethics standards

In this webcast, experts on the the State and Local Government panel provide current developments affecting SLG audits, and planning considerations for your 2021 SLG financial statement audits.

Key Topics

  • Government accounting
  • Government auditing

Learning Outcomes

  • Apply accounting and audit developments in planning 2021 SLG audit engagements
  • Apply best practices and use tips
  • Determine resources and tools available from the GAQC and AICPA

Who Will Benefit

  • Auditors and preparers of governmental financial statements
  • Accountants and finance professionals
More Details
NASBA Field of Study
Accounting (Governmental), Auditing (Governmental)
Knowledge of SLG financial statement audits
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
2 hrs
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Contact us
Chris Pembrook
Chris Pembrook, MBA, CGAP, CPA, CRFAC is a Shareholder at Crawford & Associates, P.C. The accounting firm is located in Oklahoma City, Oklahoma, and specializes in providing auditing, consulting, and accounting services solely to governmental entities. Prior to joining the firm, he served as the Chief Financial Officer of the Oklahoma Police Pension & Retirement System and the Deputy Director of the Local Government & Special Services Division of the Oklahoma State Auditor & Inspector’s Office. He is currently serving as a committee member of the AICPA State and Local Government Expert Panel and the Oklahoma Society of CPAs Government Accounting & Auditing Committee. He also was selected to serve on the joint COSO-ACFE Task Force for the development of the group’s Fraud Risk Management Guide.
Tony Boras
Tony is a senior manager in Crowe's Assurance Professional Practice (APP) group, which is Crowe's national office. As a member of APP, Tony provides technical guidance on governmental and not-for-profit accounting and auditing matters to the firm's professionals and clients. He also participates in the firm's internal quality review and performs preissuance reviews of audit engagement deliverables. Tony has authored various newsletters and comment letters to accounting proposals on behalf of Crowe. He has also developed and/or lead Continuing Education Training programs related to the Yellow Book, Uniform Guidance Auditing and GASB Statement Implementation. Prior to joining Crowe's national office, Tony served as a senior manager in the public sector services audit practice providing auditing and consulting services to governmental and not-for profit organizations. Tony has experience with many types of governmental entities, including cities, counties, townships, K-12 school districts, public 4-year universities, community colleges, state and local pension & other postemployment benefit plans, transportation and other business-type activity entities, public risk insurance pools, and joint power authorities. Tony has a Bachelor of Science in Accounting degree from Marquette University.
Michelle Watterworth
Michelle Watterworth is a partner with Plante Moran. Michelle’s responsibilities involve oversight of the technical aspects of Plante Moran’s governmental practice including implementation and continued compliance with auditing and governmental accounting standards as well as responsibilities for training the staff serving in this industry. Michelle also leads the various technical client training efforts, including live and webinar-based training opportunities focused on providing easy-to-understand applications of the governmental accounting standards. In addition, Michelle is a nationally recognized speaker on GASB matters and a member of the professional standards committee of the Michigan chapter of the GFOA. Michelle also serves as the co-leader of Plante Moran’s single audit practice. As such, she is ultimately responsible for staff training, client education and oversight of approximately 500 single audits that the firm issues annually. Michelle’s 20 years of experience working with clients in the governmental industry, providing audit and consulting services to various cities, pension systems, townships, villages, and special purpose governments, enables her to provide deep expertise to the clients she serves going beyond the role of a traditional auditor. In particular, Michelle has significant experience working with governmental pension systems and has led the implementation of GASB 67 and GASB 68 firm wide.

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2021 State and Local Government Audit Planning Considerations (GAQC)
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