2020 GAU Course Description


June 4, 2020 | 8:15 a.m. to 4:50 p.m.


Web-based Virtual Conference 


To gain an understanding of recent activities of the Governmental Accounting Standards Board (GASB) and other topics including data security, cyber threats, and compliance. 


GASB Update - Chris Pembrook, Crawford & Associates

  • GASB 84, Fiduciary Activities - including the Implementation Guide No. 2019-2
  • GASB 87, Leases - including the Implementation Guide No. 2019-3
  • GASB 89, Accounting for Interest Cost Incurred before the End of a Construction Period
  • GASB 90, Majority Equity Interests - an amendment of GASB Statements 14 and 61
  • GASB 91, Conduit Debt Obligations
  • GASB 92, Omnibus 2020
  • GASB 93, Replacement of Interbank Offered Rates
  • GASB 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements
  • Implementation Guide No. 2019-1-Implementation Guidance Update
  • GASB Exposure Draft, Postponement of the Effective Dates of Certain Authoritative Guidance
  • GASB Exposure Draft, Certain Component Unit Criteria and Accounting and Financial Reporting for IRC 457 Deferred Compensation Plans

Other Governmental Accounting Topics - Elliott Davis

  • IRS compliance issues
  • Grant compliance
  • Data security and cyber threats
  • Applicability of HIPAA law to governmental entities


CPE Credit Offered:         

Up to eight hours

Fields of Study:

Accounting - Governmental, Taxes, Information Technology, Specialized Knowledge


Available in advance on the OSC web page

Instructional Delivery Method:         

Group internet based


12:05 p.m. – 1:05 p.m. (on your own)


Must be employed by a State agency or institution that is part of the State financial reporting entity (i.e., an entity included in the State’s Comprehensive Annual Financial Report)

Advance Preparation:  




DEVELOPER:  Crawford & Associates, PC and Elliott Davis

SPONSOR:  NC Office of the State Controller