IAR26: Financial Reporting Model Changes: GASB 103
Live Event: 01/29/2026 at 1:00 PM (EST)
This session addresses recent GASB pronouncements and proposed guidance in the pipeline. This includes reporting for accounting changes (Statement 100), revenue and expense recognition, endowments, and more.
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
- 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.
Chris Leach
Accounting Policy Analyst
NACUBO
Chris Leach is accounting policy analyst at NACUBO. Prior to that, he served for almost 20 years in associate vice president and controller positions at both Texas A&M University-San Antonio and Washburn University. Leach also has extensive experience in the private sector. He was assistant vice president for strategic planning and analysis at Security Benefit Group, a financial services company based in Topeka, KS. He began his professional career in the audit practice of Deloitte and Touche in Baton Rouge, LA. Chris left Deloitte in 1994 as an audit senior manager after time in the firm's national office and its Columbus, OH, office. Chris received both his bachelor’s and master’s degrees in professional accountancy from Mississippi State University. He has held certified public accountant (CPA) licenses in Mississippi (active), Louisiana (inactive), and Ohio (inactive). He and his wife, DeAnn, live in Columbus, MS, with their three dogs, two cats, and the occasional field mouse.
Mike Baumert
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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