Online GASB 84: Practical Guidance for Accounting for Fiduciary Activities

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

Field of Study: Accounting (Governmental)

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


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


Prerequisites: Basic knowledge of fund accounting

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.

A search bar is provided above the "Overview" link in the Content section. This allows the participant to look for specific content within the course. In order to do a search, type a term (e.g. "Glossary") and press enter. A list of related content will appear on the screen.


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


NASBA logoUniversity 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



For more information regarding refund, concerns and program cancellation policies, please contact Michele Jurkiewicz at the contact information listed.


January 1, 2020 - December 31, 2021