Virtual Course

Advanced Public Utility Accounting

This practical course examines the more complicated aspects of accounting theory and practice to inform planning and decision-making and help execute your day-to-day responsibilities.
April 13 - 22, 2021
12:00pm EST - 3:00pm EST

Virtual Training

Join us as we hold this popular course as four, 3-hour interactive virtual sessions. It’s a convenient way to 'attend', while still having the opportunity to interact with the instructor, network with your industry peers, and earn continuing education credits. This course combines real-time presentations, case studies, polling/quizzes, a small group breakout, and Q&A sessions.


Participate in four, real-time sessions from Noon – 3 p.m. Eastern on April 13, 15, 20, and 22. There will be a 15-minute break incorporated into each session.

Course Overview

Most of the crucial decisions that electric utilities make require financial information. Utility accounting staff must understand how accounting principles and practices impact financial reporting to internal and external stakeholders. This practical course examines the more complicated aspects of accounting theory and practice to inform planning and decision-making and help execute your day-to-day work more efficiently and effectively. Discuss how accounting principles and practices impact financial reporting to internal and external stakeholders. Learn about industry trends, new accounting standards, and strategies for ensuring future financial success.

Course Topics

  • Presentation of financial statements
  • Introduction to sustainability accounting standards
  • Using regulatory accounting to mitigate ratepayer and financial reporting impacts
  • Financial statement analysis and its role in strategic planning
  • Capital structure and financing utility infrastructure projects
  • Establishing strong internal controls to efficiently allocate resources and deter fraud
  • Governmental accounting standards board (GASB) pronouncements update
  • Accounting for contingencies, capitalized interest, asset impairments and asset retirement obligations
  • Update on implementing the new GASB Pension Standard

Sample Agenda

Click here to view a sample agenda and learning outcomes [PDF].

Recommended For

Utility accounting and finance personnel with a basic knowledge of utility accounting theory and practice. This course is a logical follow on to APPA’s Public Utility Accounting (Jan. 12-21) and Work Order & Asset Management Accounting (March 30-April 6) virtual classes.

Course Level

Intermediate/Advanced: No prerequisites; no advance preparation. 

Technology Requirements

  • Attendees are required to have strong Internet access, in order to run the Zoom meeting platform. 
  • You will need to enable computer audio to listen and speak (alternatively a call-in number will be provided) and it’s also recommended that you have a webcam, so you can fully engage in the small group breakout exercises.  
  • Click here to learn more about downloading the Zoom Web Client.

Course Access and Materials

  • Zoom log in credentials will be sent out the day before class.
  • Attendees will receive access to APPA’s secure electronic document portal a week before the course, where the eManual will be made available. The sessions will be recorded and can also be accessed through this portal, in case you can’t attend the live version.


The following continuing education credits will be provided, after successfully completing all four live sessions. Certificates will be emailed out by May 6. These sessions will be recorded, though certificates can only be awarded to those who participate in the live events (click here to review requirements).

Recommended CEUs 1.2/PDHs 11/CPEs 12.8
Field of Study: Accounting


RHRuss Hissom, CPA, CIA, CISA, CRMA is a partner emeritus in Baker Tilly's energy practice with a focus on assurance and advisory services for power and utility organizations. Russ has extensive experience in providing risk advisory and internal audit services, implementing and improving work order asset management systems, software selection and implementation projects, financial and compliance audits, management audits, business process and controls reviews, establishing succession planning programs, and operational and financial training for utilities. Russ is a co-author of recent publications on Information Technology Governance, Advanced Public Utility Accounting, Sustainability Accounting Standards for Utilities and Enterprise Resource Planning System Selection Best Practices.

BRBethany Ryers, CPA, MAS is a Firm Director in Baker Tilly's energy practice with a focus on assurance and advisory services for power and utility organizations. Bethany has helped some of the country’s largest public power systems implement the latest governmental accounting standards. She is involved with a number of state electric, water and wastewater organizations and is also a member of the American Institute of Certified Public Accountants and several state accounting associations. Bethany is co-author of recent publications Work Order & Asset Management and Advanced Public Utility Accounting.


Contact us at [email protected].

Register Now

Registration fees:

  • $995 for members
  • $1,990 for nonmembers

Not a member? Join today and save on your course registration. Call Member Services at 202-467-2926 to learn more.

Group Discounts

Save an additional $50 on each when your organization registers 5 or more people. The larger your group, the more you save!

Number of registrants

(per person)

Registration Fee

Registration Fee

















Contact [email protected] for more information and to request the group registration form to receive this special discount.  


Registrants who cancel in writing on or before April 6, 2021, are entitled to a refund of their registration fee, minus a $50 cancellation fee. Registrants who cancel after April 6 will not receive a refund, but attendee substitutions will be allowed for this event only. Registrants and no-shows who do not cancel by April 6 are responsible for the full registration fee and are not entitled to a refund.


Contact [email protected].

Earn While You Learn!

Participate in virtual programs to earn Continuing Education Units (CEUs), Professional Development Hours (PDHs) and Continuing Professional Education credits (CPEs). This course is eligible for the following credits:

Recommended CEUs 1.2/PDHs 12/CPEs 12.8 (for all four sessions)
Field of Study: Accounting

What educational credits are available?

You can earn the following kinds of continuing education credits for attending live sessions during this event—provided the following requirements are met:

Requirements for Successful Completion

  • Attendees are required to attend and participate in 90% of the live event and complete an online evaluation at the end of the session
  • Partial credit cannot be given for partial attendance
  • Attendance is monitored by an APPA staff member during the event, through an online report log, and upon review of the post-event evaluation data
  • Completion certificates will be emailed out within one week of a live event (for those who meet the requirements)
  • Virtual sessions are recorded (attendees automatically receive access to recordings within a week of a live event), though continuing education credits can only be given for attending live events


IACET logoContinuing Education Units (CEUs) - The American Public Power Association is accredited by the International Association for Continuing Education and Training (IACET) and is authorized to issue the IACET CEU. For information regarding certification status, attendance requirements and obtaining attendees transcripts, contact [email protected] or 202-467-2965. Verify our IACET Accreditation.

CPE logoContinuing Professional Education (CPE) Credits - The American Public Power Association 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. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: Unless noted, there are no prerequisites for the courses offered and no advance preparation is required. Courses are group-internet based offerings at the basic program level (unless otherwise noted). Credit hours and areas of study for the courses are listed on the individual course pages. For more information regarding administrative policies, such as clarification of requirements, complaints, and refunds, please contact [email protected].

Professional Development Hours (PDHs) -  The American Public Power Association’s educational practices are consistent with the criteria for awarding Professional Development Hours (PDHs) as established by the National Council of Examiners for Engineering and Surveying (NCEES). Course eligibility and number of PDHs may vary by state.

Format and Log-In Information

This class will be offered on the Zoom meeting platform. Presented in four interactive sessions, featuring real-time presentations, case studies, polling/quizzes, a small group breakout, and Q&A sessions. 

  • You’ll receive a logistics/course prep email shortly after registering, which will include some preliminary information and expectations.
  • You will receive your Zoom access link the day before the course from the APPA Academy <[email protected]>. Please reach out to [email protected] if you do not receive that email.

New to Zoom?

If you haven't participated in a Zoom meeting before, please download the Zoom web client from the Zoom Download Center. This will enable you to access all of the Zoom tools and functionality vs. using the web version. For the course, you will need an Internet connection and sound (we recommend using your computer’s audio and microphone, though a phone number will also be provided). Then, visit to ensure you are able to join a meeting. 

If you are not able to download the Zoom web client, you can still participate via your Internet browser. We recommend using Chrome for the best results. If you use your Internet browser, your functionality may be more limited (for example, you will only be able to see one video feed at a time), and you will need to create a Zoom account. (Account creation is a free and straightforward process, but you will want to do this in advance so you do not miss any part of the meeting).

Privacy and Security

The American Public Power Association takes your privacy and security very seriously. For this reason, we have put the following security measures in place for this course:

  • A random Meeting ID
  • Password-protected
  • Enabled waiting room to screen meeting participants
  • Restricted screen sharing to hosts only

Code of Conduct

Participants agree to abide by the APPA Code of Conduct. If participants engage in unacceptable behavior as outlined in the code, the Association may take any action it deems appropriate, including but not limited to, expulsion from the current and future meetings, with no warning or refund.


Contact us at [email protected].