AICPA Governmental Accounting Course | 14 CPE
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Who is AICPA?
AICPA (the Association) represents AICPA® & CIMA®.
The Association has over 696,000 members in 192 countries. AICPA is the worldwide leader on public and management accounting issues through support for the CPA license, specialized credentials, professional education & thought leadership.
Official AICPA & CIMA Fundamentals of Governmental Accounting and Reporting — 14 CPE credits of online self-study in state and local government accounting. A practical foundation covering fund accounting, budgeting, measurement focus and basis of accounting, governmental funds, government-wide financial statements and key reporting requirements. Authored by Bruce W. Chase. Eduyush is an official AICPA & CIMA channel partner serving learners worldwide, with prices displayed in your regional currency at checkout.
14 CPE credits · NASBA: Accounting (Governmental) · Basic level · No prerequisite · Online self-study · 1-year access · SKU FGAC25SSO
Key takeaways
- Official course title: Fundamentals of Governmental Accounting and Reporting (product number FGAC25SSO)
- CPE value: 14 CPE credits in the NASBA field of study: Accounting (Governmental)
- Level and prerequisite: Basic level, no prerequisite
- Authored by: Bruce W. Chase, professor of accounting and a recognised authority on governmental and nonprofit accounting
- Best for: Accountants, auditors and finance professionals working with, or auditing, state and local governments
- Format and access: Online CPE self-study with 1 year of access after purchase date
What is the Fundamentals of Governmental Accounting and Reporting course?
This AICPA & CIMA online CPE course builds a practical foundation in how state and local governments account for resources, report financial activity and present information to stakeholders. AICPA & CIMA categorise it as CPE self-study. Governmental accounting has its own reporting logic, terminology and financial-statement structure — a professional comfortable with commercial statements can still find governmental funds, modified accrual accounting and government-wide reporting confusing without a structured foundation.
It is especially useful if you work with government clients, public-sector entities, grant-funded organisations or audit engagements involving governmental reporting. It is a foundation course, not a CPA-exam review.
Official course facts
| Course item | Verified detail |
|---|---|
| Official title | Fundamentals of Governmental Accounting and Reporting |
| Provider | AICPA & CIMA |
| Format | CPE Self-study, Online |
| CPE credits | 14 CPE |
| NASBA field of study | Accounting (Governmental) |
| Level | Basic |
| Prerequisite | None |
| Author | Bruce W. Chase |
| Availability | 1 year after purchase date with full paid access |
| Product number | FGAC25SSO |
| Official AICPA & CIMA pricing | Member price around $189 — checked on 13 July 2026, prices may change |
| Official source | AICPA & CIMA course page |
Who provides what
| Role | Organisation |
|---|---|
| Course provider | AICPA & CIMA (Association of International Certified Professional Accountants) |
| Course author | Bruce W. Chase |
| Authorised reseller and purchase support | Eduyush |
Who should take this course?
| Learner profile | Fit | Why it helps |
|---|---|---|
| Accountant in state or local government | Strong fit | Builds a structured foundation in fund accounting, budgeting and reporting. |
| Auditor with government clients | Strong fit | A refresher on governmental accounting concepts used in public-sector engagements. |
| Finance professional moving into public sector | Strong fit | Explains the reporting model and terminology used by governmental entities. |
| Professional working with grants or government-funded entities | Good fit | Clarifies why accountability and fund classification matter in government reporting. |
| CPA needing governmental CPE | Good fit | Offers 14 CPE credits in Accounting (Governmental) at basic level. |
What you learn
By completing this course, learners should recognise and apply the core concepts that make governmental accounting different from corporate accounting.
| Learning area | What the course helps you understand |
|---|---|
| Governmental accounting environment | The unique aspects of governmental accounting and how it differs from commercial reporting. |
| Fund types and purposes | Governmental fund types, categories and purposes, and how funds account for public resources. |
| Measurement focus and basis of accounting | The appropriate measurement focus and basis of accounting for fund accounting and reporting. |
| Revenues and expenditures | How governmental revenues and expenditures are classified, measured and reported. |
| Government reporting model | The financial reporting structure used by governments, including fund-level and government-wide statements. |
| Government-wide statements | The format and reporting requirements for government-wide financial statements. |
| Special purpose governments | How reporting considerations may differ for special purpose governments. |
| Capital assets and long-term liabilities | Their impact at both the fund reporting level and the government-wide level. |
What this course is — and is not
| This course is | This course is not |
|---|---|
| Professional self-study CPE education | A CPA licence or a regulated designation |
| 14 NASBA CPE credits in Accounting (Governmental) | A certificate program with a digital badge |
| A foundation in state and local government reporting | An advanced or exam-review course |
| Basic-level learning, no prerequisite | A general introduction to all of accounting |
| AICPA & CIMA learning | Eduyush-created course content |
Why buy this course through Eduyush?
Eduyush is an authorised reseller of selected AICPA & CIMA learning products, serving learners worldwide. Prices are displayed in your regional currency at checkout, and the Eduyush team processes your enrolment so the activation email comes directly from AICPA within 1–2 working days.
Eduyush support includes
- Regional pricing support where available for eligible learners, with checkout in your local currency
- Enrolment processed by the Eduyush team — AICPA activation email within 1–2 working days
- Course selection guidance for governmental and nonprofit CPE
- Activation and access guidance after purchase
- Support for teams and firms buying multiple AICPA & CIMA learning products
Explore related options in the AICPA certifications collection, or compare the nonprofit pathway with the Not-for-Profit Certificate I.
FAQs on the AICPA Fundamentals of Governmental Accounting and Reporting course
What is the Fundamentals of Governmental Accounting and Reporting course?
It is an AICPA & CIMA online CPE course covering fund accounting, budgeting, governmental reporting, measurement focus and basis of accounting, fund types and government-wide financial statements.
How many CPE credits does it provide?
The official page lists 14 CPE credits in Accounting (Governmental). Learners should verify their own CPE reporting requirements with their state board, employer or professional body.
Is this course beginner friendly?
Yes. It is listed as basic level with no prerequisite, suitable for learners who need a foundation or refresher in governmental accounting and reporting.
Who is this course for?
Accounting and finance professionals working in state and local government environments, and auditors with state and local government clients.
Does this course include a digital badge?
No. This is a CPE course, not a certificate program — the official page does not offer a digital badge for it. You earn 14 CPE credits on completion. If you want a badge-bearing nonprofit credential, consider the Not-for-Profit Certificate I or II.
Does it cover government-wide financial statements?
Yes. The course includes government-wide financial statements, fund accounting, reporting structure and related governmental reporting requirements.
How soon do I get access after buying through Eduyush?
After you enrol through Eduyush, the Eduyush team processes your enrolment and the activation email comes directly from AICPA within 1 to 2 working days. This is a digital product, so no physical materials are shipped, and access lasts 1 year from purchase.
Last verified: Official AICPA course facts checked on 13 July 2026 against the official AICPA & CIMA product page. Prices may change. Learners should verify pricing, access, CPE eligibility and course availability before purchase.
