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Yellow Book: Staying Compliant with Government Auditing Standards

Government

CPE Self-study

Yellow Book: Staying Compliant with Government Auditing Standards

As an auditor of state, local government, or not-for-profit entities, gain an understanding of the requirements and application guidance for engagements conducted in accordance with Government Auditing Standards.

$209 - $265

Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Accounting (Governmental)

Level

Basic

CPE Credits

11.5

Author(s)

Rebecca Meyer

Availability

1 year

Product Number

YBRV21SSO

View

Business & partner

Part of a discounted

Product Details

The guidance you need.

Understand the concepts and standards of generally accepted government auditing standards (GAGAS) so that you can perform Yellow Book audits.

Baseline

Gain an excellent baseline of information for understanding the Yellow Book, with guidance found in the 2018 revision of Government Auditing Standards. With guidance related to independence and peer review, increase your knowledge of the requirements and application guidance related to the following:

Ethics
Independence
Standards for financial audits
Attestation engagements
Performance audits

Who Will Benefit

Government auditors and public accountants that will be planning or conducting engagements in accordance with Government Auditing Standards, 2018 Revision (Yellow Book)

Key Topics

Foundation and principles for the use and application of generally accepted government auditing standards (GAGAS)
General requirements for complying with the Yellow Book
Ethics, independence, and professional judgment
Competence and continuing professional education
Quality control and peer review
Standards for financial audits
Standards for attestation engagements and reviews of financial statements
Fieldwork standards for performance audits
Reporting standards for performance audits

Learning Outcomes

Distinguish the types of engagements that are performed under generally accepted government auditing standards (GAGAS).
Recognize the requirements found in Government Auditing Standards (Yellow Book).
Identify the requirements and guidance related to independence.
Recall the requirements regarding CPE, professional judgment, quality control, and peer review under GAGAS.
Identify the additional requirements for performing and reporting on a financial audit under GAGAS.
Recall the requirements for performing attestation and review of financial statement engagements and performance audits under GAGAS.

Credit Info

CPE Credits

Online

11.5

NASBA Field of Study

Accounting (Governmental)

Level

Basic

Access

Online

This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.

Yellow Book Hours

For more information, please refer to CPE requirements and NASBA sponsorship information

Pricing

Do you have an AICPA membership? Log in to apply your member discount.

Nonmembers

Online

$265.00

AICPA Members

Online

$209.00

Group ordering for your team

2 to 5 registrants

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6+ registrants

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Instructors

Rebecca Meyer

Rebecca Meyer, CPA, CGMA, is President of RAM CPA, PLLC located in Raleigh, NC and is a seasoned CPA and management accountant with more than 22 years of technical finance and leadership expertise in various aspects of attest, accounting and compliance services. Her firm specializes in collaborating with state and local governments, nonprofit organizations, small businesses, regulators, and other CPA firms to provide high quality audit, attest, accounting, finance, and compliance services. Prior to forming her own firm, Ms. Meyer worked for eleven years as a Technical Manager in the AICPA's Professional Ethics Division, where she helped to enforce the AICPA's Code of Professional Conduct by investigating allegations of violations of technical accounting and attest standards, including U.S. Generally Accepted Accounting Principles ("GAAP"), Generally Accepted Auditing Standards ("GAAS"), Generally Accepted Government Auditing Standards ("GAGAS"), Uniform Guidance, ERISA and others. In this role, she assisted in remediation and education of members to improve the overall quality of professional services performed in the industry. Ms. Meyer specializes in government, nonprofit and Single Audit engagements. Ms. Meyer is a member of the AICPA and the North Carolina Association of CPAs. She serves on the AICPA's Technical Standards Subcommittee as well as the Government Accounting and Auditing Committee and the Nonprofit Accounting and Auditing Committee of the North Carolina Association of CPAs.

Accessibility

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