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Today's Date August 17, 2025
Genuine Learning

The Genuine Learning Blog is a video series designed to keep you abreast of the latest developments in the CPA profession. The blog is designed to keep CPAs informed and is packed with essential updates as well as insightful industry analyses. Our exclusive videos are a go-to resource for staying ahead in the ever evolving accounting profession. You can also subscribe to the Genuine Learning Newsletter to never miss an important blog or update.

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GASB ED – Accounting Changes and Error Corrections

GASB ED – Accounting Changes and Error Corrections

Jun 10, 2021

The GASB has issued an exposure draft, Accounting Changes and Error Corrections an amendment of GASB Statement No. 62, to update an area of accounting that hasn’t seen much change. The original guidance came from FASB standards that date back to the 1970s. The GASB reviews the guidance through the lens of a governmental entity and provides definitions as well as accounting guidance on accounting changes and error corrections. Comments are due August 31, 2021.

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Executive Order on Climate-Related Financial Risk

Executive Order on Climate-Related Financial Risk

May 27, 2021

President Biden has issued an executive order requiring federal agencies to look at financial risk related to climate change including potentially requiring public entities to disclose certain items. ESG disclosures are a growing area for disclosures and entities like the SASB and GRI have been providing best practices.

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QM Proposal Comment Period Extended

QM Proposal Comment Period Extended

May 13, 2021

The AICPA has extended the comment period for the trio of Quality Management proposals from June 11, 2021 to August 31, 2021; likely due to the extended tax season and lots of other exciting happenings. They have also provided a few glossary documents that provide executive summaries about the proposals and a sample comment letter template for those who may not be comfortable with writing feedback from scratch. They are also hosting a series of round tables in May and June that are open to the public that will feature a summary of the proposed statements followed by a live Q&A. Each roundtable will offer up to 1.5 hours of CPE and be limited to no more than 50 participants.

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IESBA Ethics Changes

IESBA Ethics Changes

May 6, 2021

The International Ethics Standards Board for Accountants® (IESBA®) has issued two new ethics standards. The first addresses fee-related prohibitions. Firms may not permit the audit fee to be influenced by the provision of services other than the audit to the audit client. In addition, they revised the non-assurance services rules to clarify the circumstances in which firms may provide nonassurance services to an audit or assurance client.

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Yellow Book Technical Update

Yellow Book Technical Update

Apr 22, 2021

GAO has issued a technical update to Yellow Book. In a very rare move, GAO has made modifications to a handful of paragraphs in the 2018 Yellow Book. The updates address the concept of equity, SKE for nonaudit services and changes to evaluation of internal controls for performance audits. Updates were effective upon issuance.

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Jaclyn Veno CPA | Auditing Level Training | CPE

Melisa Galasso, CPA, CSP, CPTD

Melisa F. Galasso is the founder and CEO of Galasso Learning Solutions LLC. A CPA with nearly 20 years of experience in the accounting profession, Melisa designs and facilitates courses in advanced technical accounting and auditing topics, including not-for-profit and governmental accounting.

Her passion is providing high-quality CPE that is meaningful, creates efficiencies and improves quality, and positively impacts ROI. She also supports essential professional development, audit level training, and train the trainer efforts.

Melisa is a Certified Speaking Professional, a Certified Professional in Talent Development (CPTD), and has earned the Association for Talent Development Master Trainer™ designation. Her passion for instructional design and adult learning techniques is one of the differentiators that set her apart from other CPE providers.

She also serves on the FASB’s Not-for-Profit Advisory Committee (NAC), AICPA Council, and the AICPA’s Women’s Initiative Executive Committee (WIEC). She also serves as a Subject Matter Expert for the Center for Plain English Accounting. She previously served on the AICPA’s Technical Issues Committee (TIC), the VSCPA’s Board of Directors, and is a past Chair of the NCACPA’s A&A committee. In addition, Melisa is the author of Money Matters for Nonprofits: How Board Members Can Harness the Power of Financial Statements by Understanding Basic Accounting which is available on Amazon or anywhere you purchase books online.

Melisa received a Top 50 Women in Accounting Award in 2021 by Ignition, is a 2020 Enterprising Women of the Year Award recipient, and was honored as a “40 under 40” by CPA Practice Advisor in 2017, 2018, and 2019. She was also named the 2019 Rising Star by her regional NAWBO chapter, received the Don Farmer award for achievement in technical content instruction, and earned several other awards for public speaking and technical training.