Cecilia Yang
CPE Credit(s):             2.0
Field of Study:             Accounting (Government)
Completion Date:       July 7, 2026
Program Location:     Zoom Webinar (Group Internet Based)
To certify that he/she has completed to satisfaction
We hereby award this to
CERTIFICATE OF COMPLETION
The State of the Standards: Annual GASB Update and
GASB 103 in Year One: From Theory to Trial Balance
Frances J. Kuo, CPA, CGMA
Managing Partner
The Pun Group, LLP
Distributed by:
CY

Issued to

Cecilia Yang

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Credential Verification

Issue date: July 8, 2026

Expiration date: July 8, 2027

ID: ad67b4a3-d479-4546-970a-cb7e5af0931c

Issued by

The Pun Group, LLP

Type

Webinar

Level

Professional

Format

Online

Price

Free

Description

**The State of the Standards: Annual GASB Update and GASB 103 in Year One: From Theory to Trial Balance** This webinar covers *The State of the Standards* through an annual GASB update, with a focused look at **GASB 103 in year one**. Framed as a progression **from theory to trial balance**, the session is designed for attendees seeking current insight into these standards. Participants who attend this webinar will receive a **CPE certification** for their participation.

Skills

Financial Reporting

Government Accounting

Trial Balance

GASB 103

GASB Standards

Earning Criteria

Other

Complete the program to satisfaction to earn 2.0 CPE credits in Accounting (Government).

Other

Participate in the Zoom webinar group internet-based program on the scheduled completion date to qualify for certification.