January 22, 2024


8 Total CPE Credits


Webinar (CA): GASB Basic Financial Statements for State and Local Governments 2023

  • Instructor

    Gary Caporicci

Learning Objectives

• Determine GASB's basic financial statements, including the components of a City's Annual Comprehensive Financial Report
• Recognize accounting, financial reporting and disclosure issues
• Identify GASB pronouncements, exposure drafts and future agenda items

Major Topics

• Internal controls and risk assessments using a risk-based audit approach
• New Pension and OPEB Standards, including GASB Statement Nos. 68 and No. 75
• COSO for Smaller Entities and Governments
• Survey of California Cities and Counties (17th Annual)
• New GASB Standards updated with an emphasis on GASB 84, Fiduciary Activities and GASB 87, Leases
• GASB's "Big Three" Projects

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Advanced


An understanding of governmental accounting and financial reporting.

Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

CPAs, governmental accountants and financial professionals.


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 299 299
  • COCPA Non-Member

    $ 399 399
    Your Price

Please login to register.