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AICPA National Governmental and Not-for-Profit Training Program 2012


Cash and Regulatory Basis After the Clarity Standards


Oct 23, 2012 8:30am ‐ Oct 23, 2012 10:10am

Description

Changes are in store for preparers and auditors of state and local government financial statements prepared in accordance with the cash, modified cash, or regulatory bases of accounting. The AICPA’s clarified audit standards, including the standard on Special Purpose Frameworks, take effect in 2012, and the 2012 edition of the AICPA’s State and Local Government OCBOA Practice Aid is set to be released with its new guidance. In this session, the author of this AICPA Practice Aid will give you the latest on preparing and reporting on OCBOA financial statements.

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