CPE Webinar

GASB 96, Subscription-Based IT Arrangements: A New Challenge the Year after Leases

calendar icon February 21, 2023

GASB 96, Subscription-Based Information Technology Arrangements (SBITA) is effective for years beginning after June 15, 2022, just one year after GASB 87, Leases. While some governments expect that GASB 96 will be a breeze compared to leases, early indications are showing that the volume of SBITAs to be evaluated will far exceed the population of leases for many governments. This course will help government finance and accounting professionals learn the unique challenges they will encounter with GASB 96 and what aspects of their GASB 87 experience will be relevant for making the implementation process as smooth as possible.

Learning Objectives

  • Understand the definition of a SBITA for purposes of applying GASB 96
  • Understand the types of subscriptions that fall within the scope of the standard
  • Learn some of the challenges specific to implementing GASB 96 that were not experienced during the implementation of GASB 87
  • Understand how to plan a realistic GASB 96 implementation timeline

CPE Accreditation

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


Danny Martinez, CPA, CGFM | Government & Public Sector Accounting Advisory Lead, Cherry Bekaert
Scott Anderson, CPA | Director, Assurance Services, 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