This course is designed for individuals who would like to obtain a basic understanding government accounting & auditing. We will review the changes in government accounting and auditing standards through and discuss topics of interest to government accountants and auditors. Topics will vary and will be updated on a quarterly basis.
Publication Date: March 2021
Designed 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
- Basic understanding government accounting & auditing
- Review the changes in government accounting and auditing standards through 2020
- Look ahead to proposed changes and revisions for 2021
Learning Objectives
- Identify the current and proposed changes to GASB standards
- Differentiate GASB standards and how they apply
- Recognize what was not a key update in the 2018 revisions to the Yellow Book
- Describe what would not automatically impair an auditor's independence
- Identify which auditors should consider increased risks because of COVID-19
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Accounting (Governmental) (1 hour), Auditing (Governmental) (1 hour)
Program Prerequisites
Basic understanding of governmental accounting and auditing.
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.