
Auditing, Assurance, and Ethics Update for Governments and Not-for-Profits
You'll learn about recent changes issued by the Auditing Standards Board and current projects in its work plan, as well as cover the provisions in the *Government Auditing Standards 2024 Revision*.
Format
Webcast
Date
Oct 21, 2026
NASBA Field of Study
Auditing
Level
Intermediate
CPE Credits
2.5
Instructor
Bruce Shepard
Availability
Product Number
VAAEGNFP261021
Navigating auditing changes for governments and not-for-profit
Change can be difficult if you do not have the information necessary to implement the new guidance.
Designed for auditors and preparers of NFP and government financial statements, this course will help you keep abreast of recent changes applicable to your work.
Topics covered include:
- Auditing Standards Board updates
- Quality management standards
- Ethics updates
- Changes to Uniform Guidance
Key Topics
- Auditing Standards Board updates
- SQMS No. 1, SQMS No. 2, and SQMS No. 3
- Ethics considerations for auditors of governments and not-for-profits
- Government Auditing Standards 2024 Revision
Learning Outcomes
- Identify the requirements of recently issued or effective Statements on Auditing Standards (SASs).
- Identify the requirements of Statement on Quality Management Standards (SQMS) No. 1, A Firm’s System of Quality Management, SQMS No. 2, Engagement Quality Reviews, and SQMS No. 3, Amendments to QM Sections 10, A Firm’s System of Quality Management, and 20, Engagement Quality Reviews.
- Identify the projects and objectives on the Auditing Standard Board’s 2026-2027 audit standard-setting work plan agenda that may affect auditors.
- Identify recent changes to the AICPA Code of Professional Conduct that affect auditors of governments and NFPs.
- Distinguish the provisions of the Government Auditing Standards 2024 Revision.
- Identify Yellow Book requirements related to independence, management’s responsibilities, and reporting.
- Identify changes to the Uniform Guidance.
Who Will Benefit
- Preparers of NFP and government financial statements
- Auditors of NFP and government financial statements
Group ordering for your team
2 to 5 registrants
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
Start order6+ registrants
We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)
The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.