Audit and Accounting Guide for State and Local Governments

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Online registration for this course is now closed. Please contact the Member Service Center at (850) 224-2727 or (800) 342-3197 if you wish to inquire about registering.

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8 Credits

Whether you are a financial statement preparer or auditor, or you practice in state and local government, this course provides you with advice for handling audit and accounting issues common to state and local governments.  You'll get critical "how-to" guidance on planning, performing and reporting on your audit engagements; including financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, and the elements of net position.


When you complete this course you will able to:

  • Comprehend the latest principles of Auditing and Accounting for State and Local Governments
  • Identify new GASB standards
  • Review in detail auditing considerations including Risk Assessment, Materiality, Group Audits, Concluding the Audit and Auditing Reporting with Illustrative Auditor's Report
  • Re-examine significant accounting transactions including Financial Instruments; Revenues and Receivables; Capital Assets; Expenses/Expenditures and Liabilities; Net Position and Financial Statements Reconciliations
  • Identify guidance for Special-Purpose Governments like hospitals, school districts, transportation systems, colleges and universities and more
  • Understand financial statements prepared in accordance with a Special Purpose Framework with Illustrative Auditor's Reports
  • Review latest requirements for Actuarial Valuations, Accounting and Financial Reporting

Major Topics

  • Auditing considerations
  • Review significant accounting transactions
  • Actuarial valuations, accounting and reporting
  • Special-purpose governments
  • Financial statements prepared in accordance with a special; Framework including an illustrative auditor's report
  • Update of GASB Standards
  • Update of Government Auditing Standards
  • Recent developments

Designed For

Auditors and financial staff of state and local governments


Knowledge of state and local governments


Please select the appropriate session or option below to continue with your online purchase

Monday, November 3, 2014

General Sessions

FICPA Seminar EZMaterials! Instead of picking up paper manuals at the event, you’ll be able to download the EZMaterials as searchable PDFs to your laptop, tablet or other device seven days before the event. For an additional fee you may choose to purchase a hardcopy of the seminar manuals. If requested during registration at least eight days prior to the course, your hardcopy will be available for pickup at the event. Click here for more information.