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This session will introduce attendees to the current activities of the Auditing Standards Board, including a discussion on recently issued standards and how they will impact planned audit procedures and reporting practices.
This session will provide an overview of how recent GASB pronouncements are expected to impact financial reporting for Tribal governments and their businesses. We will also discuss several of the Federal programs provided to Tribes in response to the COVID-19 pandemic and review significant audit risks around each of these programs.
The AICPA Professional Ethics Executive Committee issued the State and Local Government Client Affiliates interpretation, and the related Implementation guide, to provide guidance to auditors of state and local government entities in evaluating affiliates of those entities. This session will go through an overview of the revised interpretation, discuss examples of how affiliates would be evaluated using this interpretation, and discuss the tools to assist in the evaluation.
This session will focus on the financial reporting entity and allow attendees to:
As governments and auditors prepare for implementation of the new lease accounting and financial reporting standard we will focus on real life examples and practical implementation issues including:
Technology is rapidly changing and organizations are having to make significant investments to keep up pace. We will discuss new technologies impacting not-for-profits, governmental organizations, and their CPAs. New technologies like the rising presence of digital assets and blockchain have also created new opportunities to accomplish your mission, make investments, as well as fundraise. We will also cover relevant cyber risks and common gaps organizations can identify and address.