This includes sessions from the conference: AICPA & CIMA 2021 Governmental Accounting & Auditing Online Update
Sessions Included:
Single Audit Update (Aug 16, 2021 11:35 AM)
CIGIE Update/Hot Topics (Aug 17, 2021 02:55 PM)
Using Data Analytics to Assess Risk and Detect Fraud In Government (Aug 16, 2021 01:20 PM)
Challenging Areas Introduced in The Compliance Supplements - 2020, 2020 Addendum, and 2021 (Repeated in Session 2117) (Aug 16, 2021 01:20 PM)
New Bills: Are You Aware of Everything That Has Come Out? (Aug 16, 2021 02:50 PM)
Crypto Assets and Bitcoin: A Primer, the Evolving Regulatory Framework, and the Risks Going Forward (Aug 16, 2021 04:20 PM)
Cybersecurity - how does it fit into audit? (Aug 16, 2021 04:20 PM)
PEEC & SLG Ethics Update (Aug 16, 2021 04:20 PM)
GASB Leases: What Auditors and Auditees Need to Know to Implement (Aug 17, 2021 10:35 AM)
Challenging Areas Introduced in The Compliance Supplements - 2020, 2020 Addendum, And 2021 (Repeat of Session 2107) (Aug 17, 2021 10:35 AM)
Hot Topics in Auditing State and Local Government Financial Statements (Aug 17, 2021 12:05 PM)
Telling the Story of Financial Statements (Aug 17, 2021 01:50 PM)
How Pandemic Funding is Being Used - a Report Out from the Pandemic Response Accountability Committee (PRAC) (Aug 16, 2021 01:20 PM)
GASB Accounting Hot Topics (Aug 17, 2021 02:55 PM)
Managing Employees in A Virtual World (Aug 17, 2021 04:25 PM)
Identification: GAE2104
Pandemic funding has made the single audit arena very challenging and things are changing much more frequently than usual. This session will bring you up-to-speed on important matters. Topics to be covered include:
Identification: GAE2105
The CARES Act created and tasked the Pandemic Response Accountability Committee with providing transparency and coordinated oversight of federal pandemic response funds—now totaling more than $5 trillion. Come learn more about our structure, what we have accomplished so far, and what we’ve learned in providing critical oversight of American tax dollars. The session will also discuss higher risk areas and fraud indicators related to pandemic funding as well as our Pandemic Analytics Center of Excellence, which was created to conduct data analysis and visualization; promote leading practices; share data, tools and services; and provide investigative support related to COVID-19 relief and response programs.
Identification: GAE2107
Identification: GAE2110
Identification: GAE2111
Crypto assets have had both high and low moments over the last decade. What are they, how they work, and what the future is for this space will each be explored in this presentation. Other areas such as accounting considerations, regulatory framework, and evolving crypto asset products will also be shared.
Identification: GAE2112
Identification: GAE2113
The AICPA Professional Ethics Division issued the State and Local Government Client Affiliates Interpretation to provide guidance to auditors of State and Local governments in evaluating which entities are affiliates of those governments. This session will go through an overview of the revised interpretation, discuss examples of how affiliates would be evaluated using this interpretation, and introduce some tools to assist in the evaluation. The session will also cover current Ethics projects that will impact state and local governments.
Identification: GAE2116
The time has come to implement the new GASB lease standard (GASB 87). This session will explore some of the more significant implementation challenges and key auditor considerations. In this session, we will explore:
Identification: GAE2117
Identification: GAE2120