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2023 State and Local Government Audit Planning Considerations

2023 State and Local Government Audit Planning Considerations

Learn about the key information you need to plan for your 2023 state and local government financial statement audits.

$118 - $142
Do you have an AICPA membership? Log in to apply your member discount.




May 18, 2023

NASBA Field of Study

Accounting (Governmental)



CPE Credits



Amy Sutherland, Tony Boras, Michelle Watterworth


3 months

Product Number


 Business & partner 
Product Details

Prepare for governmental financial statement audits

Because many auditors are beginning the 2023 audit planning process, this Governmental Audit Quality Center (GAQC) web event will cover key audit and accounting developments for state and local government financial statement audits.

Panelists will also share best practices and tips for identifying the answers to challenging accounting and audit issues as well as offer their perspectives on developing an effective and efficient audit approach.

Other topics to be covered include:

  • Current developments affecting state and local governments audits and planning considerations
  • Legislative and regulatory developments
  • Single audit developments
  • Accounting impacts of pandemic funding
  • Recent audit, accounting and ethics standards affecting state and local government financial audits
  • Various emerging practice issues and risky areas
  • Helpful tips for auditors in developing an effective and efficient audit approach
  • Available resources and tools

Key Topics

  • GASB standards
  • Governmental auditing and accounting
  • Financial statement audit considerations
  • Emerging practice issues
  • Planning considerations

Learning Outcomes

  • Determine the matters to be considered for planning SLG financial statement audits.
  • Determine the impact of new auditing, ethics and accounting standards.
  • Analyze how pandemic funding affects financial statements for state and local governments.
  • Apply best practices and tips for a successful SLG financial statement audit.

Who Will Benefit

Auditors of State and Local Governmental Financial Statements

Credit Info
CPE Credits
NASBA Field of Study
Accounting (Governmental), Auditing (Governmental)
Knowledge of GASB literature and SLG financial statement audits
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
2 hrs
For more information, please refer to CPE requirements and NASBA sponsorship information
Do you have an AICPA membership? Log in to apply your member discount.
AICPA Members

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2 to 5 registrants

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6+ registrants

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Contact us
Amy Sutherland
Amy is a Director at Moss Adams and a member of the firm’s Government and Not-for-Profit Group. She focuses on delivering assurance and business consulting services to a variety of not-for-profit entities, governmental entities, and Tribal governments and organizations. Her expertise includes GAAP pertinent to not-for-profit and governmental entities; federal compliance audits; and regulatory and statutory accounting and reporting. In her role in the firm’s national office, she supports the firm’s assurance practice by participating in technical consultations on complex audit and accounting matters; and monitoring for updates to audit and attestation standards, and changes in federal program compliance requirements. She also assists in managing continuing education programs on a variety of subjects for all levels of assurance professionals. Amy is an active member in the AICPA, the Washington Society of Public Accountants, and is a frequent speaker at industry conferences.
Tony Boras
Tony is a senior manager in Crowe's Assurance Professional Practice (APP) group, which is Crowe's national office. As a member of APP, Tony provides technical guidance on governmental and not-for-profit accounting and auditing matters to the firm's professionals and clients. He also participates in the firm's internal quality review and performs preissuance reviews of audit engagement deliverables. Tony has authored various newsletters and comment letters to accounting proposals on behalf of Crowe. He has also developed and/or lead Continuing Education Training programs related to the Yellow Book, Uniform Guidance Auditing and GASB Statement Implementation. Prior to joining Crowe's national office, Tony served as a senior manager in the public sector services audit practice providing auditing and consulting services to governmental and not-for profit organizations. Tony has experience with many types of governmental entities, including cities, counties, townships, K-12 school districts, public 4-year universities, community colleges, state and local pension & other postemployment benefit plans, transportation and other business-type activity entities, public risk insurance pools, and joint power authorities. Tony has a Bachelor of Science in Accounting degree from Marquette University.
Michelle Watterworth
Michelle Watterworth is a partner with Plante Moran. Michelle’s responsibilities involve oversight of the technical aspects of Plante Moran’s governmental practice including implementation and continued compliance with auditing and governmental accounting standards as well as responsibilities for training the staff serving in this industry. Michelle also leads the various technical client training efforts, including live and webinar-based training opportunities focused on providing easy-to-understand applications of the governmental accounting standards. In addition, Michelle is a nationally recognized speaker on GASB matters and a member of the professional standards committee of the Michigan chapter of the GFOA. Michelle also serves as the co-leader of Plante Moran’s single audit practice. As such, she is ultimately responsible for staff training, client education and oversight of approximately 500 single audits that the firm issues annually. Michelle’s 20 years of experience working with clients in the governmental industry, providing audit and consulting services to various cities, pension systems, townships, villages, and special purpose governments, enables her to provide deep expertise to the clients she serves going beyond the role of a traditional auditor. In particular, Michelle has significant experience working with governmental pension systems and has led the implementation of GASB 67 and GASB 68 firm wide.

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2023 State and Local Government Audit Planning Considerations
May 18, 2023
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May 18, 2023
5pm7pm GMT
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