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Professional Ethics: Complying With the GAO Rules

Author/Moderator: Catherine R. Allen, CPA
Publisher: AICPA
Availability: Varies by Format (See Below)
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This course will teach you the Government Accountability Office (GAO) or "Yellow Book" independence rules and ethical principles that apply under the 2011 "Internet" version of the Yellow Book, which was available when this course was developed. The GAO has indicated that it will issue a final version of the Yellow Book when the AICPA completes its clarity project.


  • Review the GAO ethical principles
  • Describe the conceptual framework and how it works
  • Apply GAO independence rules applicable to non-audit services performed for audit or other attest clients
  • Identify similarities and differences between AICPA and GAO independence rules

Prerequisite: None

Advanced Preparation: None

Note: The CPE On-Demand course will be accessible immediately after completing the purchase process. Access instructions will be shown on the Order Confirmation Screen and also included in the Order Confirmation Email.

NASBA Field of Study: Regulatory Ethics
Level: Basic
Recommended CPE Credit: On-Demand 2; CD-ROM 2
Product# 739442HS
Availability: In Stock
AICPA Member:$69.00
Your Price:$86.25
Professional Ethics: Complying With the GAO Rules
CPE On-Demand
Product# 159442
Availability: Online Access 2 Year
For registered users only
AICPA Member:$49.00
Your Price:$61.25
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