Changes occur every year and 2025 was no exception to that rule. This course will look back at the new laws, regulations, and professional standards that affect accountants and auditors. The course is intended to make participants aware of the changes, not to do a deep dive into implementing the changes. We will also take a look at proposed changes that could affect accountants and auditors in 2026.
Who Should Attend
This course is appropriate for CPAs, CFEs, CMAs, internal auditors, CIAs, external auditors, staff accountants, managers, CFOs and others responsible for accounting, risk management or internal controls for government entities.
Topics Covered
- Government Accounting & Auditing
- GASB Proposals
- New GASB Standards
- Assessing Government Risks
- Auditor Independence
- Other Updates
- Payroll Updates
- Other Developments
Learning Objectives
- Identify new laws passed in 2024 affecting accountants and auditors
- Identify new regulations passed in 2024 affecting accountants and auditors
- Identify new professional standards approved in 2025 affecting accountants and auditors
- Identify proposed laws, rules, and regulations for 2026
- Identify an administrative limitation on raising revenue
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Accounting (Governmental) (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Robert K Minniti
DBA, CPA, CFE, Cr.FA, CVA, MAFF, CFF, CGMA, PI
Dr. Minniti is the President and Owner of Minniti CPA, LLC. Dr. Minniti is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator in the state of Arizona.
Dr. Minniti received his doctoral degree in business administration from Walden University, received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Dr. Minniti taught graduate and undergraduate courses in forensic accounting at DeVry University, Grand Canyon University, Kaplan University, Northwestern University, and the University of Phoenix. He designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College.
He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, internal control development, business continuation planning, risk management, cyber security, privacy laws, data security, Sarbanes-Oxley compliance work and business consulting. In addition to his practice Dr. Minniti is an instructor teaching continuing professional education classes for a variety of providers and CPA Societies.
Dr. Minniti is currently serving as a board member on the National Association of Certified Valuators and Analysts' (NACVA) Litigation Forensics Board (LFB) and as a committee member on the Arizona State Board of Accountancy's Law Review Advisory Committee.