GASB OPEB – A Deep Dive
The course will provide a detailed explanation of how the changes to accounting for OPEB apply to OPEB plans and to employers. Additionally, we will compare and contrast the current accounting for OPEB to the new requirements. We will also illustrate the required disclosures and RSI under GASB 75.
Participants will be able to:
- Determine whether the specified criteria is met for OPEB plans administered through trusts
- Differentiate between the different types of plans and the proper recording for each under the new standard
- Describe the disclosure requirements for each type of plan
- Melisa Galasso, CPA, Director, Audit Professional Practices | Cherry Bekaert LLP
A Certified Public Accountant with nearly 15 years of experience, Melisa Galasso is an Audit Professional Practices Director at Cherry Bekaert LLP. In this role, she assists with technical issues and quality control of the Firm’s assurance services practice. She monitors regulatory bodies including the Financial Accounting Standards Board (FASB), Government Accounting Standards Board (GASB) and American Institute of Certified Public Accountants (AICPA) for changes in auditing and accounting guidance and assists the Firm in implementing the updated guidance.
- Jessica Cawley, Senior Manager | Cherry Bekaert LLP
Jessica has more than 14 years of experience in public accounting. She has specific experience auditing healthcare organizations as well as not-for-profit entities. From the healthcare entities she serves, Jessica’s experience includes working with organizations that follow governmental accounting standards. Jessica specializes in auditing and data extraction services within these organizations to make audits more efficient and effective using a risk-based approach.
Prerequisites | None
Advanced Preparation | None
Hours of CPE | 1 Hour*
Delivery Method | Webinar
Program Level | Basic
CPE Category | Accounting
*Cherry 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
Cherry Bekaert Continuing Professional Education: Statement of Administrative Policies
Complaint Resolution Policy
Cherry Bekaert will make every effort to provide the best training courses possible. In the event participants are not completely satisfied with the training course and wish to file a complaint, please contact Karen McManus at firstname.lastname@example.org or 804.673.5748 within 10 business days of the event. Information about the course such as date, location, instructor and nature of complaint must be provided. Complaints may also be made in writing to Cherry Bekaert LLP, 200 South 10th Street, Suite 900, Richmond, VA 23219, ATTN: Karen McManus
Record Retention Policy
Cherry Bekaert will retain all Continuing Professional Education (CPE) documents for five years from training course date. These records will include:
- Course outline
- Course content and handouts
- Sign in sheets
- Dates and locations of training courses
- Instructor credentials
- Course evaluations
- CPE certificates stating amount of recommended CPE credit
Refund and Cancellation Policy
Cherry Bekaert reserves the right to cancel or reschedule any training courses up to 10 business days prior to the date of the event. Full refunds will be provided to registered course participants if the course is canceled or if participants are unable to attend the rescheduled event.
Participants who must cancel their course registration 10 or more business days in advance of the event must contact Karen McManus to receive a full refund of all fees paid. Participants who must cancel their registration within 10 business days of the event, will not receive a refund.