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GASB 68 and 71: New Pension Standards (4152969B)
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This four-hour program is designed to present the Governmental Auditing Standards Board's new pension standards, which are effective for fiscal years beginning after June 15, 2014, and applicable to all state and local government agencies. We'll cover GASB No. 68, Accounting and Financial Reporting for Pensions; GASB No 71, Pension Transition for Contributions Made Subsequent to the Measurement Date; an amendment of GASB Statement No. 68, as well as other updates.

5/27/2015
When: 5/27/2015
9:30 AM - 1:00 PM
Where: Webcast/Webinar
Presenter: Gary M. Caporicci, CPA, CGFM, CFF
Contact: April Deneault
801-834-6634


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This four-hour program is designed to present the Governmental Auditing Standards Board's new pension standards, which are effective for fiscal years beginning after June 15, 2014, and applicable to all state and local government agencies. We'll cover GASB No. 68, Accounting and Financial Reporting for Pensions; GASB No 71, Pension Transition for Contributions Made Subsequent to the Measurement Date; an amendment of GASB Statement No. 68, as well as other updates.


Objectives:

Recognize the accounting depth and financial reporting impact of the new pension standards.

Identify the accounting and financial reporting of significant accounts, including total pension liability, net pension liability, deferred outflows/inflows of resources, net fiduciary position and pension expense.
Determine audit implications and solutions for the retirement systems auditor's and the local government agencies auditor.


Major Subjects:

Accounting and financial reporting, including expanded Note Disclosures and Required Supplementary Information

Critical implementation dates
The actuary's role as to key dates and actuarial information



Designed For:

CPAs and finance professionals in public practice and government financial and accounting professionals responsible for financial statements presentation and reporting for pensions.

Prerequisite: None


 

Advanced Prep: None

  

Speaker: Gary M. Caporicci, CPA, CGFM, CFF

Vendor: CalCPA

Field of Study: Governmental A&A

Level: Overview

CPE Credit: 4 Hours

Acronym: GNPS

 

Registration Fees:

Members: $140

Nonmembers: $188

 

Meet the Speaker:

 Gary M. Caporicci, CPA, CGFM, CFF, is a senior partner and co-founder of Caporicci ; Larson, Inc. Certified Public Accountants, a subsidiary of MarcumLLP. Mr. Caporicci has over 30 years of audit and management experience and is responsible for the Firm's Auditing and Accounting practice. Mr. Caporicci has extensive experience and knowledge in auditing and consulting for many government agencies. He has authored many audit and accounting courses and has been a frequent speaker and lecturer at many professional organizations. He is a Core Adjunct Professor at National University teaching government accounting, auditing and other upper division and graduate courses. In 2006, Mr. Caporicci was awarded Instructor of the Year for California CPA Education Foundation. He participated as a member of the Governmental Accounting Standards Board (GASB) Task Force on Deposits and Investment Risks Disclosure (GASB No.40) and is a member of the Governing Council of the California Society of CPAs. In 2010, Mr. Caporicci was awarded The Conference Volunteer of the Year for California CPA Education Foundation.  Mr. Caporicci has written AICPA Accounting and Audit Guides for government and construction. In addition he has authored and instructed many governmental seminars and conferences.  Mr. Caporicci's was Chair of the California Committee on Municipal Accounting , Chair of the California Governmental Accounting and Auditing Committee and Chair and speaker of CalCPA's Governmental Accounting and Auditing Conference.  He is also a member of the CalCPA Council and National Reviewer for the Government Finance Officers Association.

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