2017 Governmental Accounting & Auditing Conference (13070)

Friday, December 8, 2017 / Atlanta, GA

Financial professionals working for and with government entities are continually addressing changes. Make sure you are up-to-date and understand the recent issues that face federal, state and local governments, as well as their auditors.

LIVE STREAM Attendance Option - Event Code: LS13070
The Governmental A&A Conference also offers attendance through Live Stream. You can attend remotely, in real time while saving on travel expenses.
Click here to register for the Live Stream option.


Event Status: OPEN

Event ID: #13070

CPE: 8.0 credits

Total Price: $330.00

Other Attendance Options

These related conferences are also available for purchase.

No Thanks

Financial professionals working for and with government entities are continually addressing changes. Make sure you are up-to-date and understand the recent issues that face federal, state and local governments, as well as their auditors. The Governmental A&A Conference will provide practical knowledge and direction, which will allow you to apply these skills directly to your daily responsibilities.

Who Should Attend: CPAs and financial professionals who work in federal, state and local government and practitioners with government clients.

For a list of hotels near the GSCPA Learning Center, please visit our accommodations page

Friday, December 8, 2017

7:15 am-8:00 am
Registration and Continental Breakfast

8:00 am-8:05 am
Welcome and Announcements

8:05 am-9:20 am
A – GASB Update: OPEB and So Much More Credits: 1.5 AA

David R. Bean, CPA
of Research & Technical Activities / Governmental Accounting Standards Board , Norwalk, CT

The wait is over, the implementation of other post employment benefits will soon be here. Statement 75 will be the main attraction of this session. At the same time, there are other key GASB Statements that should not be overlooked by Georgia governments. New pronouncements that will be highlighted include fiduciary fund reporting, leases, and the omni-present implementation guides.

9:20 am-9:30 am

9:30 am-10:20am
B – AICPA Update on Audit and Assurance Standards Credits: 1.0 AA

Joel M. Black, CPA
Mauldin & Jenkins CPAs LLC , Atlanta, GA

Receive an update on new auditing and assurance standards that will impact government engagements,
including a discussion on SAS 133 and SSAE 18. Also discuss issues with auditing fair value in conjunction with
the recent implementation of GASB 72.


C – GAO/Yellow Book Update Credits: 1.5 AA

Margaret S. Thomas, CPA, MHA, CGMA
Professor ,

As most of you know, the GAO has issued an exposure draft for an updated version of Government Auditing Standards
(also referred to as the Yellow Book) in April 2017. Almost 100 comments were received during the comment period. Review
the significant changes from the 2011 version and review some of the comments. If the Yellow Book should be issued
before this session, the final provisions will be discussed.



12:20pm-1:35 pm
D – Why COSO Matters More Than Ever Credits: 1.5 AA

Charles B. Hall, CPA, CFE
McNair, McLemore, Middlebrooks & Co., LLC , Macon, GA

Are you noticing how quickly accounting environments change? Cloud-based software, new grant requirements, new GASB standards—and these are just a few of the challenges. As you know, change creates risk. Change impacts risk and increasing regulatory requirements often outpace budgets and staff resources. Join the discussion on enhanced best practices, risk management and technology tools to strengthen your team’s internal controls regardless of size.

1:35 pm-1:50 pm

1:50 pm-2:40 pm
E2 – Accounting and Auditing for OPEB Trust Funds Under GASB 74 Credits: 1.0 AA

Joel M. Black, CPA
Mauldin & Jenkins CPAs LLC , Atlanta, GA

Focus on both the accounting and auditing under GASB 74 for OPEB Trust Funds. As this standard primarily follows
the accounting recently implemented for pension trust funds (GASB Statement 67), we will contrast the new
OPEB accounting with the pension standards and highlight the differences.

1:50 pm-2:40 pm
E1 - Uniform Guidance: Ensuring a Conforming Audit Engagement Credits: 1.0 AA

Margaret S. Thomas, CPA, MHA, CGMA
Professor ,

Engagements performed under Government Auditing Standards (GAS) and the Single Audit Act are under extensive peer review scrutiny due to their strong public interest component and continuing audit quality concerns. In addition, federal agencies continue to perform desk reviews and quality control reviews of these engagements. It is very likely that this will continue until quality improves because the Uniform Guidance contains a provision requiring government-wide audit quality review every six years beginning in 2018. Discuss the audit quality trouble spots and provide practical advice on making the changes necessary to conform the Uniform Guidance.

2:40 pm-2:50 pm

2:50 pm-4:05 pm
F1 – GASB 87 - Leases Credits: 1.5 AA

Clay L. Pilgrim, CPA, CFE, CFF
Audit Partner / Rushton & Company, LLC , Gainesville, GA

Review GASB’s reexamination of lease accounting guidance. At the end of this session, you will be able to compare and contrast the previous guidance with GASB 87, and recall the lessee and lessor accounting requirements, as well as the required note disclosures.

2:50 pm-4:05 pm
F2 - GASB 77 - Tax Abatements Credits: 1.5 AA

James C. Hollifield, CPA
Rushton & Company, LLC , Gainesville, GA

GASB has issued statement 77, Tax Abatement Disclosures. Governments often provide tax abatements for economic and development reasons. Assess this new statement and how it will impact your government’s financial reporting disclosures. Learn what information is required to be disclosed, what information they need to gather and where to get it and additional information they might consider including in addition to the required disclosures.


If you choose this option you will receive your materials as a downloadable PDF file.

eMaterials will be available for download approximately three business days prior to the event. For more information on eMaterials please visit ematerials.gscpa.org. Should you choose to receive eMaterials, printed materials will not be available at the event.

How to access eMaterials
o Go to http://www.gscpa.org and click on "My GSCPA" and then on "My eMaterials." You will be required to log in to access the document by using your gscpa.org login credentials.
o Click on "Download eMaterials" link associated with this conference.
o Download and save the document to your computer prior to the event.

Please note that once the materials are uploaded to the GSCPA website refunds, transfers and cancellations are not accepted

Printed Materials

This option will allow you to pick up a printed manual when you check-in at the event.

Conference Site

GSCPA Learning Center
6 Concourse Pkwy Ste 800
Atlanta, GA 30328



For more information about hotel reservations, please refer to the information tab.

Standard Registration

$330 GSCPA Members, $430 Non-Members


Late Registration

$370 GSCPA Members, $470 Non-Members (after 12/5/2017)