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2026 GASB Accounting & Auditing Update
May 15 @ 11:00 am – 2:00 pm EDT
Event Overview
The Governmental Accounting Standards Board (GASB) continues to introduce new standards and advances key projects, shaping the future of public sector financial reporting. Staying current with these changes is critical for finance professionals responsible for preparing, auditing, and overseeing governmental financial statements.
Our 2026 GASB Accounting & Auditing Update is designed to help practitioners understand the practical impact of recent and upcoming GASB guidance. During this two-session program, our presenters will walk through significant standards on the horizon, including GASB Statements 103, 104, and 105, and discuss how these changes will affect governmental financial reporting and implementation planning.
In addition to examining emerging standards, our panel discussion will bring real-world perspectives to recently implemented guidance. Practitioners will share lessons learned and common challenges encountered while implementing major standards such as GASB 87 (Leases), GASB 94 (Public-Private Partnerships and Availability Payment Arrangements), GASB 96 (Subscription-Based IT Arrangements), and GASB 100 (Accounting Changes and Error Corrections).
The program will also explore current GASB technical agenda projects, including developments related to revenue and expense recognition, and conclude with an ethics session focused on professional responsibilities and independence considerations relevant to government auditors and accounting professionals.
Join us for this practical and engaging update designed to keep you informed, prepared, and confident in navigating the evolving governmental accounting landscape.
Topics:
GASB Technical Agenda & Current Projects
A review of the GASB’s current technical agenda, including projects under development that may affect future governmental financial reporting. This session will explore key areas of focus for the GASB and what practitioners should watch for in the coming years.
Emerging Guidance on Revenue and Expense Recognition
An update on GASB projects related to revenue and expense recognition, including potential changes to recognition models, reporting considerations, and how these developments may affect governmental financial statements.
Ethics for Government Accounting Professionals
A discussion of current ethics considerations affecting CPAs and government accounting professionals. Topics will include professional responsibilities, independence considerations, and emerging ethical issues relevant to public sector accounting and auditing.
Learning Objectives
Identify recent and upcoming GASB standards and projects affecting governmental financial reporting.
Evaluate implementation considerations and lessons learned from recently adopted standards.
Analyze how emerging guidance may impact governmental accounting and auditing practices.
Recognize key ethical responsibilities and independence considerations relevant to government accounting professionals.
Presenters
Janeen Hathcock, CPA, Partner
Janeen has more than 12 years of public accounting experience and more than 15 years of experience in the accounting profession. Janeen completed her fellowship with the GASB on December 31, 2021, where she spent two years working on various financial reporting projects and learning the standard setting process. She has also worked on multiple sides of the audit and conducts audits in accordance with GAGAS (Yellow Book) and Uniform Guidance. She helps conduct audits for a variety of government entities, such as counties, cities and towns, and she performs both internal and external training on a variety of accounting and audit topics.
Gerry Boaz, CPA, CGFM, CGMA, Director of Government National Strategy, Government Advisory Services
After retiring from the Tennessee Comptroller of the Treasury, Division of State Audit, with nearly 30 years of audit and quality assurance service, Gerry joined Eide Bailly in May 2024. At Eide Bailly, he works with state government clients to enhance organizational efficiency and effectiveness through digital transformation, automation, and GASB statement implementations. His main focus is state government advisory services and business development. He has served in leadership roles with several professional organizations, including the AICPA Auditing Standards Board; NASACT and NSAA committees; AGA National Governing Board (as National President) and Financial Management Standards Board; and the GFOA Accounting, Auditing, and Financial Reporting Committee.
David Peaden, CPA, National Assurance Partner
David has over fifteen years of public accounting experience providing audit, accounting, and consulting services to our government clients. David is also a member of the National Assurance Office and assists with quality control review, consultations on technical matters, training and development, and communication and implementation of new accounting standards.
Sara Kurtz, CPA, National Assurance Partner
Sara Kurtz brings more than 20 years of audit experience, having worked exclusively with the government industry throughout her career. She provides technical accounting and auditing expertise to governmental clients, helping them navigate professional accounting standards required to issue Generally Accepted Accounting Principles (GAAP) financial statements and comply with Single Audit requirements. As a member of the firm’s National Assurance Office, Sara oversees firmwide assurance staff training and education, ensuring consistent application of standards and a strong focus on audit quality across all levels of the practice. She is also responsible for the firm’s independence policies, playing a critical role in evaluating potential conflicts of interest, managing independence risks, and providing guidance on complex independence matters.
CPE Information
CPE Credits: 3
Field of Study: (2) Accounting Governmental (1) Regulatory Ethics
Level of Knowledge: Overview
Delivery Method: Group-Internet Based
Additional Information
This is a Group-Internet Based Webinar. No prerequisites or advanced preparation required. CPE credit will only be granted to those that attend the live webinar.
CPE credit will not be available for watching the recording.
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