AGA – Central Ohio Chapter Webinar: From Guidance to Action: Implementing GASB 103 with Confidence

Tuesday, April 7, 2026 | 2:00-3:00 p.m. ET | 1.0 CPE     

CPE Program Presentation:

Program Knowledge Level: Overview
Instructional delivery methods: Webinar

Prerequisite: None
Advance Preparation: None required
Recommended CPE credit: 1.0

Field of Study: Accounting (Governmental)

Description:

This course provides an in-depth review of GASB Statement No. 103, Financial Reporting Model Improvements, focusing on its key provisions. Participants will learn how the standard impacts financial reporting, explore best practices for adoption. Real-world examples and actionable steps will be shared to help finance leaders ensure compliance while improving efficiency and transparency.

Learning objectives:

1. Explain the primary objectives and requirements of GASB No. 103.
2. Identify significant changes introduced by GASB 103 and their implications for financial reporting.
3. Apply practical strategies to implement GASB 103 effectively within state and local government environments.
4. Evaluate potential challenges and develop solutions to streamline the transition process.
5. Assess how GASB 103 aligns with broader goals of accountability and transparency in public sector financial reporting.

Major Subjects:

• Management’s Discussion and Analysis
• Presentation of Proprietary Fund Statements
• Unusual or Infrequent Items
• Major Component Unit Information
• Budgetary Comparison Information

Presenter

Scott Anderson, CPA, CGFM

Partner, Cherry Bekaert

A licensed Certified Public Accountant in North Carolina, Florida, and Virginia, Scott has served local governments since 2005. As Cherry Bekaert’s public sector Technical Director, Scott advises clients and audit teams in all phases of auditing and financial reporting. He oversees engagement planning, performance of audit tests, report writing and overall audit quality. He has extensive experience with Uniform Grant Guidance and the audit requirements of governments in North Carolina, Florida, and Virginia.

Clients have sought Scott’s knowledge in expertise on current technical developments in governmental accounting. He is a GASB alum, serving as a Practice Fellow for two years, returning to Cherry Bekaert with vast experience in governmental account and financial reporting standards.

Scott has also instructed at a number of external conferences and seminars, representing both the firm and the GASB, and webinars sponsored by Cherry Bekaert on various technical GASB topics. Scott’s professional involvement has included committees and panels, including the AICPA State and Local Government Experts Panel and the Government Finance Officers Association Special Review Committee.

Cancellation and refunds:

All cancellations must be received prior to the event and emailed to: Education.COAGA@gmail.com. A refund may not be issued if the cancellation notice is not received prior to the event.

Complaint resolution policy:

The AGA – Central Ohio Chapter 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 Kevin O’Connor at Education.COAGA@gmail.com within 10 business days of the event.

For information on upcoming AGA events, or for additional information regarding the AGA – Central Ohio Chapter organization, please visit our website at: https://www.agacgfm.org/Chapters/CentralOhio/Home.aspx