Participants will receive a concise update on new and pending sections of the PSA Handbook and their relationship to existing standards. Participants will also examine current PSAB projects and emerging public sector issues through examples that support practical application.

Topics include:

• Overview of upcoming standards.
• New Conceptual Framework.
• PS 1202 – Financial Statement Presentation.
• PS 3251 - Employee Benefits.
• Proposed PS 3155 - Intangible Assets and cloud computing arrangements guidelines project.
• Government not‑for‑profit strategy.
• PS 3280 Asset Retirement Obligations – ongoing application considerations;
• PSAB plans and workplan; emerging public sector issues (including sustainability reporting).
• PSA Discussion Group highlights. 

NOTE: This course description has been revised and reflects updates for 2026. If you have any questions, please contact pdevents@cpaontario.ca.

To access your course, visit the CPA Ontario Blackboard site and sign in using the same username and password used for the Registration Portal. You can also access your course through the Blackboard Learn app (iOS or Android).

Important: Course access begins on the date of purchase and remains available for the Access Time specified for the course under Dates and Location. Please review the access time before purchasing. Note that it may take up to 15 minutes after registration for the course to appear in Blackboard.

Registration, cancellation, withdrawal, and other CPA Ontario PD policies can be found here.

By the end of this course, participants should be able to:

• Describe new and pending PSAS sections and explain how they relate to existing PSA Handbook guidance.
• Identify current PSAB projects and determine where stakeholder feedback may be most impactful.
• Apply concepts through examples and exercises to support implementation planning.
• Recognize emerging issues in public sector accounting and consider potential implications for their organizations.