Start Date: 2/19/2026 2:00 PM EST
End Date: 2/19/2026 4:00 PM EST
Organization Name:
P2F2
Contact:
This 2-hour session will provide an in-depth look at the two new GASB standards that will impact your organization in the coming year, specifically GASB 103, Financial Reporting Model Improvements and GASB 104, Disclosure of Certain Capital Assets. We’ll also preview some of the current GASB projects, providing you with the knowledge you need to stay ahead.
The webinar is $100 for members and $200 for nonmembers. Those who attend at least 100 minutes of the webinar and respond to at least 6 of the 8 polling questions will earn 2 CPE credits.
After attending the webinar, you will be able to:
- Identify current GASB standards first applicable in the coming year.
- Define how GASB Statements 103 and 104 will impact your organization’s financial reporting.
- Identify timelines and strategies to take to prepare for the implementation of these standards.
Speaker Bios
Amanda Cronk - Plante Moran
Amanda has over 18 years of experience serving governmental clients, primarily public pension systems. Amanda has extensive experience and training in the areas of governmental accounting and auditing, and has served all types of public employees retirement systems, including single employer, agent, and cost-sharing pension and OPEB plans. She frequently presents on various technical accounting topics both internally and externally, advises internal teams on audit approach, and assists with implementing new accounting pronouncements. Amanda is part of the leadership team serving PERS and is proud to serves multiple large public plans.
Kristin Hunt - Plante Moran
Kristin began her career in 1995 at the Ohio Auditor of State’s office and started at Plante Moran in 2005. For more than 20 years, she has been providing assurance services to public employees retirement systems, state agencies, finance authorities, local governments and not-for-profit organizations, all with complex alternative investments. Kristin also serves as the managing partner of Plante Moran’s Toledo, Ohio office. Kristin is part of the leadership team serving Public Employees Retirement Systems, serving as lead engagement partner for multiple PERS throughout the country.
She is licensed to practice as a certified public accountant in the states of Ohio, Michigan, and California. She is a member of the American Institute of Certified Public Accountants (AICPA), the Ohio Government Finance Officers Association (Ohio GFOA), the Ohio Society of Certified Public Accountants (OSCPA); the Michigan Association of Certified Public Accountants (MICPA); and the Ohio chapter of Women in Public Finance. She currently serves as the finance committee chair for the Toledo Regional Growth Partnership and is on the board of trustees and finance committee of the Toledo Association of Performing Arts.
Spencer Tawa - Plante Moran
Spencer has over 14 years of experience serving governmental clients, with a specialty focus in serving large retirement system audits. His experience includes plans for all types – DB, DC, pension, OPEB, single employer, cost-sharing multiple employer and agent plans. His work on large public employer plans has provided him with the opportunity to hone his accounting and auditing technical skills needed for complex public pension systems, particularly surrounding testing census and alternative investments. In addition, his experience further includes presenting technical accounting updates at trainings, writing articles pertinent to public plans, developing specific audit procedures for public plan clients, and assisting clients in implementing new accounting pronouncements.
Spencer is a member of the American Institute of CPAs (AICPA) and Michigan Association of CPAs (MICPA). Spencer earned his Bachelor’s degree in Accounting and Master’s in Business Administration from Wayne State University in Detroit, Michigan.
Michelle Watterworth - Plante Moran
Michelle is the partner-in-charge of Plante Moran's National Public Sector technical practice. In this role, Michelle oversees emerging accounting and auditing issues within the firm's governmental, K-12, higher education and single audit practice areas. In addition, Michelle leads technical training initiatives both within the firm and externally, including being a frequent speaker at conferences sponsored by the AICPA, state CPA societies as well as various industry groups. As an engagement partner, Michelle specializes in serving public employee retirement systems (PERS) throughout the US and leads Plante Moran’s PERS sub-vertical initiatives.
Michelle was recently re-appointed by the Financial Accounting Foundation (FAF) as a member of the Governmental Accounting Standards Advisory Council (GASAC). Her membership on GASAC began January 1, 2024.
Michelle is the former chair of the AICPA State and Local Government Expert Panel, having served on the Expert Panel for a total of 7 years. She currently sits on the AICPA Governmental and Not for Profit Conference planning committee. Michelle is also very active in the Michigan GFOA’s professional standards committee, having served since 2010 as both member, co-chair and chair, and, since 2019, has been an invited member of the Michigan Committee on Governmental Accounting and Auditing, a committee formed by Michigan Department of Treasury to help provide guidance to local units and their auditors.
Michelle was awarded the Michigan Association of CPA’s Women to Watch, Experienced Leader Award in 2022.
CPE Credit
P2F2 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. For more information please visit www.nasba.org. The webinar will be presented online in a Group Internet-based format. This webinar is considered an update knowledge level. There are no prerequisites and no advance preparation is required. In keeping with NASBA requirements, P2F2 tracks attendance for CPE credit.
Those who attend at least 100 minutes of the webinar and respond to at least 6 of the 8 polling questions will earn 2 CPE credits. State Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit.