How are the New Accounting Standards for State and Government Pensions Going...
In June 2012, Governmental Accounting Standards Board (GASB) issued 2 new standards (GASB67 and 68) dealing with financial statement reporting of State and local government pensions. These standards...
View ArticleNew Auditee Resource Center on the AICPA Website
Henry & Horne, LLP is committed to achieving the highest quality audits. As a member of the American Institute of Certified Public Accountants Governmental Audit Quality Center (GAQC), we have...
View ArticleDocumenting (or Updating) Accounting Policies and Procedures
Management has the responsibility to design, implement and communicate internal controls over the accounting and financial reporting of their organization. One method of doing so is the formal...
View ArticleConflicts of Interest in School and Government Procurement
As many school district business personnel are aware of, Arizona State Statute 38-509 and Arizona USFR guidelines require each District to maintain a conflict of interest file disclosing substantial...
View ArticleGASB Issues 2016 Implementation Guide
Government accountants are aware that the hierarchy of accounting for state and local government’s generally accepted accounting principles (GAAP) fall in one of two categories. Category A is the...
View ArticleUpcoming Changes to the CPA Exam
Whether you sat for the CPA exam or not, it is widely known to be an incredible test of not only one’s technical expertise, but also one’s endurance to make it through the rigorous process. To make...
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