CPE Webinar

GASB 96, Subscription-Based IT Arrangements Part Two

calendar icon May 30, 2023

Join Us for Our Second Webinar on GASB 96.

GASB 96, Subscription-Based IT Arrangements – Part 2: Implementation Challenges Identified and Answered

Date: Tuesday, May 30, 2023 at 1:30 PM (ET)

We are back by popular demand! GASB 96, Subscription-Based Information Technology Arrangements (SBITA) is effective for years beginning after June 15, 2022, just one year after GASB 87, Leases. This course will focus specifically on the implementation challenges we’re seeing in our advisory implementation work and questions received from our audit teams. Cherry Bekaert has reviewed over a thousand SBITAs and we will use this knowledge to show how the language in these SBITA contracts impacts GASB 96 determinations. We will look at factors that impact both the subscription term and subscription liability evaluation for your contracts. To rewatch part one of the series, click here.

Learning Objectives:

  • Identify the top challenges governments are facing when implementing GASB 96 and their potential solutions
  • Understand what to look for in Subscription-Based IT Arrangements and how that impacts SBITA determination
  • Identify termination options and how the different types impact your SBITA term
  • Learn when you have a subscription liability and when you only have a note disclosure for your SBITA
  • Understand how to plan a realistic GASB 96 implementation timeline

CPE Accreditation

  • Delivery Method | Group Internet Based
  • Recommended CPE credit | 1 CPE
  • Recommended Field(s) of Study | Technical Expertise/Problem Solving
  • CPE Capability | Accounting (Governmental)
  • Prerequisites | None
  • Program Level | Basic
  • Advanced Preparation | None


Danny Martinez, CPA, CGFM | Director, Cherry Bekaert
Scott Anderson, CPA | Director, Cherry Bekaert

Cherry Bekaert Continuing Professional Education: Statement of Admin Policies

This event is complimentary. Due to this program being offered free of charge, there will be no refunds.

CPE for Virtual Events

  • Please join sessions on time, or 5 minutes early if possible. Joining a session late may cause you to lose the ability to obtain CPE based on the following NASBA regulations:
    • There will be 4 polling questions per hour of each session.
    • In order to receive CPE credit for virtual events, you must attend at a minimum, 50 minutes of every hour and respond to at least 3 of the 4 polling questions per hour.
    • Polling questions will not be announced in advance.
    • If you view the conference in a group setting, you will still need to log into CPE sessions through your laptop to track your attendance and respond to polling questions.
    • We cannot guarantee polling questions will appear on your mobile device and recommend that you use your laptop for your webinar session. We will not be able to award you CPE credit if you do no answer the required number of polling questions and/or are not in session for the required length of time. This includes issues due to mobile technological difficulties or any other difficulty that is unique to your webinar connection.
    • Please be sure that you join the session for which you registered using the link that was provided to you. We will not be able to award you CPE if you join a session using a link that was provided to someone else.
    • You will receive one certificate for each course you attend/pass.

For questions regarding registration or event cancellation, please contact Maddie Robbins. For all other questions regarding CPE policies, please contact Cherry Bekaert at cbhlearning@cbh.com.

CPE Sponsors LogoCherry Bekaert 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 through its website. | www.learningmarket.org