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AICPA Governmental & Not-for-Profit Training Program 2020


GOV2006 - GOV2006. Lessons Learned from Pension/OPEB - More than Just Accounting


Oct 19, 2020 10:45am ‐ Oct 19, 2020 12:00pm

Description

Now that the GASB's "new" approach to pensions and other postemployment benefits isn't so "new" anymore, this session will explore the lessons learned from GASB Statements 67/68, and 74/75 (as amended). We'll discuss the pitfalls to avoid in working with actuaries, setting assumptions, and financial reporting. This session will also address audit implications related to census data, working with specialists, and the differences between single-employer and multiple-employer plans.

Learning Objectives:
  • Identify and avoid common pitfalls related to implementing the GASB's pension and OPEB standards
  • Differentiate auditing requirements by plan design (single-employer, agent multiple-employer, and cost sharing multiple-employer)
  • Determine the impact various actuarial assumptions can have on financial reporting and audit approach

Speaker(s):

  • Stephen W. Blann, CPA, CGFM, CGMA, Owner | Director of Governmental Audit Quality, Rehmann LLC
  • Bob Scott, CPA, City of Carrollton, TX
Tags: SLG
Category: Concurrent Session Onsite and Online

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