Accounting and Financial Reporting

GAAP Update FAQs

GFOA will offer the 2023 GAAP Update on November 2, 2023, and December 14, 2023 (encore). Questions? View our list of frequently asked questions below.

The 2023 Governmental GAAP Update will be offered on November 2, 2023, from 1:00pm to 5:00 (Eastern), and December 14, 2023 (encore), from 1:00pm to 5:00 (Eastern).

- Last-minute pointers on standards being implemented now, including on Subscription-Based Information Technology Arrangements, Public-Private and Public-Public Partnerships and the 2022 Omnibus

- Upcoming implementations new GASB Statements

- GASB 100, Accounting Changes and Error Corrections

- GASB 101, Compensated Absences

- [Anticipated] GASB 102, Risks and Uncertainties Disclosures

- New GASB implementation guidance

- Be prepared for your upcoming financial statement and federal funds Single Audit

- SPECIAL SEGMENT: Panel discussion – Successful strategies for hiring to fill accounting and auditing positions.

View the GAAP Update homepage for more information.

To register for the November 2, 2023 offering, click here.

To register for the December 14, 2023 (encore) offering, click here.

Group discounts are not available. Early registration pricing is available, please see price schedule and discount deadlines below.

Register by September 29, 2023 for the November 2, 2023 offering and by November 6, 2023 for the December 14, 2023 (encore) to receive the early registration discount.

Government Employees

Member Price: Early - $135 / Full - $180

Non-member: Early - $150 / Full - $195

Private Sector

Associate member: Early - $155 / Full - $215

Non-member: Early - $185 / Full - $245

You will receive a registration confirmation proceeded by reminder emails from GFOA's Learning Management System (LMS), the platform where the event will be held. Please add the following emails to your Address Box to ensure the delivery of messages from GFOA eLearning: |

Click here for step-by-step instructions for accessing the LMS.

The Learning Management System takes advantage of modern developments in web design and standards. Click here to learn more.

There are 4 CPE credits available for participating in the GAAP Update. During the GAAP Update, a CPE verification code will be provided by the instructor to validate your attendance at the live session. After the program is completed, please return to the course landing page in GFOA’s LMS. You will see a verification component for this class. In the box to the right, you will need to enter the case sensitive word and hit the submit button. If you typed this code correctly, it will unlock your course evaluation to complete. Finishing this step will unlock your earned CPE credit. The verification code is not needed to enter and start the program and will be provided once the CPE credit has been earned.

Course level: Intermediate

Class type: eLearning

Field of study: Accounting (Governmental)

Prerequisites: Knowledge of state and local governmental accounting and financial reporting.

Who will benefit: State and local governmental accounting and financial reporting professionals, state and local government CFOs, and auditors of state and local governments.

GFOA is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors using its website:

GFOA's Learning Management System is an individual user based product. That means every attendee in your group will need to log into the system under their personal profile and complete their own attendance verification.

GAAP Update Homepage

Click Here

What topics will be covered?

Click Here