Virtual
Preparing Mistake Free Financial Statements: Government 2024
Date: Feb. 10, 2025
Time: 9 – 11 a.m. PT
CPE: 2
Overview
This course will provide an overview of the common deficiencies noted in government financial reports.
Product Code
1000002978-126443
Credit Type
CPE: 2CPE-AA: 2CPE-GT: 2CPE-Technical: 2YB: 2Intended Audience
Auditors who perform financial statements of governments, financial statements preparers and management.
NASBA Field of Study
Auditing (Governmental)
Level of Difficulty
Intermediate
Prerequisites
Experience with preparing government financial statements under GASB 34.
Advance Preparation
None.
Learning Objectives
Major Subjects
- Transmittal and MD&A
- Restricted Net Position—Fund Financial Statements to Government-Wide Financial Statements
- Classification of Fund Balance under GASB 54
- Special Revenue Funds
- Notes Disclosures
- Component Units
- Fund Balance
- Revenue Stabilization Arrangements
- Internal Service Funds
- Fiduciary Fund Reporting
Faculty
Kenneth Hing-Kwong Pun
Kenneth H. Pun is the managing partner of The Pun Group, LLP. He has more than 21 years of public accounting experience with a high level of expertise in successfully working with the private, governmental and not-for-profit sectors. Clients often engage Pun due to the premier level of service he provides, his commitment, and his innovative methods of increasing operational efficiencies and reducing costs. He is a trusted advisor and a leader ...
More about Kenneth Hing-Kwong PunAdditional Details
This is a pre-recorded broadcast. The Instructor will be available to answer questions via the chat feature.