Archived Member Web Events - State & Local Accounting Standards

The following include GAQC Web events cover topics of relevance to state and local government financial statement audits. Each event is noted by title and links are provided to both the recorded audio and event slides and handouts, if applicable.  Archived events that are available to the public are annotated with “Open to the Public.”

2018

2018 State and Local Government Audit Planning Considerations (Audio Playback) (Access Slides)
Originally presented on May 15, 2018.

The Basics of State and Local Government Accounting and Auditing—A Two Part Series

  • Part 1: A Basic Background & Overview of SLG Accounting (Audio Playback) (Access Slides)
    Originally presented on February 6, 2018.
  • Part 2: A Basic Background & Overview of SLG Auditing (Audio Playback) (Access Slides)
    Originally presented on February 13, 2018. Coming Soon!

2017

Understanding the Actuary's Role and Relevant Assumptions in Governmental Audit Engagements  (Audio Playback) (Access Slides)
Originally presented on December 19, 2017.

2017 State and Local Government Audit Planning Considerations (Audio Playback) (Access Slides)
Originally presented on May 17, 2017.

OPEB-GASB 75: Special Emphasis and Considerations for Nontrusted Plans (Audio Playback) (Access Slides)
Originally presented on October 10, 2017.

GASB 75 OPEB Implementation: Accounting and Auditing Considerations (Audio Playback) (Access Slides)
Originally presented on February 8, 2017.

2016

GASB's Fair Value Standard: Accounting and Auditing Considerations (Audio Playback) (Access Slides)
Originally presented October 27, 2016.

The Continued Complexities of Auditing Governmental Pension Plans and Participating Employers (Audio Playback) (Access Slides)
Originally presented February 24, 2016.

2015

Revenue Recognition in a State and Local Government Environment (Audio Playback) (Access Slides)
Originally presented September 15, 2015.

GASB Pensions: Are You Ready for June 30, 2015, Audit Implementation?  (Audio Playback) (Access Slides)
Originally presented March 4, 2015.

2014

The GASB’s Pension Standards Part II: Considerations for Agent Plans and Participating Employers (Audio Playback) (Access Slides)
Originally presented May 7, 2014.

The GASB’s Pension Standards Part I: Considerations for Cost-Sharing Plans, Participating Employers (Audio Playback) (Access Slides)
Originally presented May 6, 2014.