Tuesday, December 9, 2025
8:00am-9:15am
A - GASB Update
Credits: 1.5 AT
Alan Skelton
Governmental Accounting Standards Board
,
Norwalk, CT
This session will give an overview of the GASB pronouncements that become effective in the coming fiscal years. The session also will explain some of the projects on GASB’s current technical agenda and research agenda.
9:25am-10:15am
B - 103: Practical Application
Credits: 1.0 AT
Lisa Parker, CPA, CGMA
Governmental Accounting Standards Board
,
Norwalk, CT
The new reporting model improvements are becoming effective! This session will give an overview of the requirements in Statement 103 and what it means for changes to the current reporting model.
10:25am-11:40am
C - Quality Management Evaluation
Credits: 1.5 TA
Jaclyn Veno, CPA
Galasso Learning Solutions LLC
,
Charlotte, NC
Quality management will have a big impact on CPA firms. This course will cover the components of SQMS No. 1, which will require a risk-based approach to quality management as well as the documentation of an information & communication process. SQMS 1 is required to be implemented at all accounting firms by December 15, 2025. This course will cover the basics of what you need to know for a successful implementation of SQMS 1, as well as different resources and practice aids available to AICPA members.
12:10pm-1:00pm
D - AI at the Gates: Defending Georgia’s Public Sector from the Next Generation of Cyber Threats
Credits: 1.0 IN
Barry Mathis
Pershing Yoakley & Associates
,
Knoxville, TN
Explore how artificial intelligence is transforming the cybersecurity landscape for Georgia’s public sector. Drawing on insights from government IT leaders and recent state initiatives, this session addresses the rise of AI-driven ransomware, the need for modernized compliance frameworks and the unique risks posed by third-party vendors in state and local government.
1:10pm-2:00pm
E - Understanding the 4 W’s in Budgeting
Credits: 1.0 AT
Alex Romero
Galasso Learning Solutions LLC
,
Charlotte, NC
This session introduces a structured approach to government budgeting using the four W’s: Who, What, When and Which. Participants will explore WHO should be involved in the budgeting process, including internal teams and external stakeholders, while learning effective communication strategies to foster collaboration. The session examines WHAT the budgeting process entails, covering essential phases, components, legal requirements, and common challenges. Attendees will also learn WHEN to engage the public through strategic planning, workshops, and outreach initiatives. Finally, the session highlights WHICH departments play key roles, from financial planning to managing capital projects. By the end of this session, participants will have a comprehensive understanding of government budgeting and how to align financial planning with community priorities.
2:10pm-3:00pm
F - Mitigating Risk in a Changing Landscape: Update to the GAO Green Book
Credits: 1.0 AT
Bethany Russell, CPA, CIGA
Georgia Department of Audits
,
Atlanta, GA
This session provides an overview of the 2025 updates to the GAO Green Book, highlighting enhanced guidance around fraud risk, cybersecurity and improper payments. As governments face an increasingly complex risk environment, these updates emphasize the importance of building adaptive internal control systems that not only ensure compliance but also strengthen resilience and accountability. Practical insights will be shared to help organizations implement the guidance effectively and enhance their overall risk management strategies.
3:10pm-4:00pm
G - Steal Like a Boss
Credits: 1.0 AT
Charles B. Hall, CPA, CFE
McNair, McLemore, Middlebrooks & Co.,
,
Macon, GA
This tongue-in-check presentation looks at fraud from the view of one who desires to steal. I’ll teach you how to commit fraud. Why? To help you prevent and detect theft. You can do so by understanding the fraudster’s point of view. We’ll cover the six steps of becoming a master thief.
