Those who successfully complete this seminar should be able to:

• Explain the key elements of GASB Statements Nos. 100-104 and the general implications for their government or clients of those pronouncements
• Identify which current GASB standard-setting projects are likely to affect their government or clients and be ready to provide effective feedback to GASB on current and anticipated due process documents
• Work effectively with independent auditors as they implement new auditing standards and address emerging issues in the conduct of audits in accordance with generally accepted auditing standards and generally accepted government auditing standards