This course is designed to provide an overview and practical guidance for implementing GASB Statement No. 84, Fiduciary Activities.

Course Outline

Please note there are two methods to register for this course. Click the Single Registration button to register and pay online. To request an invoice, click the Single Registration button, and then select Checkout. Log in with your account information. Under payment method, select "Request for Invoice." Once you click this option, you must then select "Company Invoice" under Choose Payment Method. You will receive an email with the invoice attached.

Learner Outcomes

Upon successful completion of this course, the participant should be able to

  • recall the criteria for identifying fiduciary activities

  • differentiate between the generic funds within the fiduciary category

  • recall the financial reporting requirements within the CAFR or basic financial statements for the Statement of Fiduciary Net Position and the Statement of Changes in Fiduciary Net Position

  • discuss practical steps for implementing the new standard


Credits: Participants will earn 1 CPE, .1 CEU, 1 Contact Hour

Attendance Policy: Not applicable, self-study

Field of Study: Accounting - Governmental

Who Should Attend: This session is for anyone involved in preparing or auditing state and local financial statements

Advance Preparation: None 

Program Level: Overview

Delivery Method: QAS Self Study

  • Final exam is required with a minimum score of 70%, one retest is allowed. Should you not pass the second attempt, you will be required to register for the course again.

  • Complete the course's required online quizzes and exercises within 30 days of receiving the "Welcome" email with course URL, username and password information.

University of Georgia, Carl Vinson Institute of Government, 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: https://www.nasbaregistry.org

Contact: For more information regarding refunds, concerns, and program cancellation policies, please contact Sherri Phillips at sherri.phillips@uga.edu .

Unfortunately, This course is currently unavailable, if you have any questions, please return to the Directory listing on our website.
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