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Audits of State and Local Governments / Governmental Accounting and Financial Reporting Standards – Beaverton


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OSCPA Center - Upper Level

10206 SW Laurel St
Beaverton, OR 97005

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8.0 Credits

Member Price $310.00

Non-Member Price $385.00


Completion of this course will assist practitioners in fulfilling the requirements for admission to the Oregon Municipal Roster, in addition to being a resource for training on governmental accounting and auditing. This program is offered once a year. Plan early to meet your requirement! This course may be appropriate to meet the biennial CPE requirements to continue on the Municipal Roster. 

The course will use the AICPA Audit and Accounting Guide for State and Local Governments as the source material. Participants will be expected to have a copy of the guide to use during the training. While not required, it will be helpful for participants to have reviewed the layout and topics included in the guide.

YELLOW BOOK: Qualifies for Yellow Book CPE based on your unique audited entity.


  • A study of what is unique about governmental entities 
  • Planning a governmental audit 
  • Application of audit procedures and accounting principles to a government's unique accounts 
  • Transaction cycles including cash/investments, property taxes, grants, receivables, capital assets, accrued liabilities, revenues, and expenses

Designed For

Participants who wish to meet the Oregon Board of Accountancy requirements for admittance to the Roster of Accountants permitted to audit Oregon local governments, CPAs, and government accountants. In addition, participants who wish to obtain training on how to perform audits of governmental entities and improve their understanding of governmental accounting principles.


To provide understanding of how to plan and perform audits of state and local governments and training on Governmental Accounting and Financial Reporting Standards.


Leader Bios

Ashley Osten, Partner, Moss Adams LLP

Ashley C. Osten, CPA, has practiced public accounting since 2005. She provides accounting, auditing, and consulting services to a wide variety of state and local governments and not-for-profit organizations. She also has experience conducting audits in accordance with Government Auditing Standards and the audit provisions of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (federal compliance audit). She is a member of the Moss Adams specialized practices dedicated to serving governmental and non-for-proft entities, and a member of the group's technical and innovation committees.


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Non-Member Price $385.00

Member Price $310.00