
IAR25: Financial Reporting for Public Institutions (GASB) Part 1
Hear an overview of Governmental Accounting Standards Board guidance that colleges and universities must pay attention to. This session covers requirements and financial reporting practice and delves into restrictions, assets, liabilities, inflows and outflows, net position, exchange and non-exchange transactions, and disclosures
CPE Available: 1.5 Credits in Accounting Governmental
Each individual must register and attend separately to earn credit.
NACUBO 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 www.nasbaregistry.org
Event Information
- Level: Intermediate
- Prerequisites: Minimum 1-2 years of experience as a professional in higher education or a related private industry.
- Advanced Preparation: None
- Delivery Mode: Group internet based
- Field of Study: Accounting Governmental
- Length: 75 minutes
Steps to Earn CPE Credit
To earn CPE credit, you must attend the session live. CPE credit cannot be earned for watching the recording.
After the session ends, you will complete the following steps under the Content tab:
- Pass the CPE codeword quiz. Write down the codewords posted in the Zoom chat at random times throughout the session and complete the quiz at the end of the session.
- Submit the CPE check-out code displayed at the end of the session.
- Download your CPE certificate.
You have until 5 pm Eastern Time on Monday, February 3, 2025, to complete these three steps or report technology issues with this site to online@nacubo.org.
For more detailed instructions, review the CPE Instructions page.

Shea Bryant
Manager of Financial Reporting
Michigan State University
Shea Bryant has been the manager of financial reporting at Michigan State University for six years after over seven years at Plante Moran where he focused on higher education institutions. Bryant’s department is in charge of preparing the year-end financial statements and implementing new GASB standards as they are issued. Bryant is a member of the NACUBO accounting principles council.

Tom Ewing
Director of Financial Reporting
The Ohio State University
Tom Ewing has over 30 years of higher education accounting and reporting experience at The Ohio State University. He is a CPA and earned his MBA at The Ohio State University in 2012. Ewing is a former member and chair of NACUBO's accounting principles council and received the Daniel D. Robinson award in 2020. He also served on the GASB disclosure framework task force. Ewing has been married for 37 years to his wife, Colleen. They have two grown daughters and a five-year-old granddaughter.
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