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GOV2126
Independence in the SLG environment
Date
October 26, 2021
$49
Standard Price
This product is also available as part of the following products:
This includes sessions from the conference: AICPA & CIMA 2021 Governmental & Not-For-Profit Training Program
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.
Learning Objectives
- Identify changes introduced in the revised interpretation
- Determine how the new standard impacts identified affiliates of state and local government entities
- Apply new independence standards to state and local government entity audits
Speaker - Virtual
Flo Ostrum, CPA
Partner, Grant Thornton LLP
Speaker
Elaine M. Cahoon, CPA, CGFM, CISA
Director, KPMG
General
Session Categories
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