CPE Self-Study

Professional Ethics: Complying With the GAO Rules

  • $69.00-$86.25
    Professional Ethics: Complying With the GAO Rules In Stock Product #: 739442HS
    AICPA Member: $69.00
    Non-Member: $86.25
  • $49.00-$61.25
    Professional Ethics: Complying With the GAO Rules Online Access Product #: 159442
    AICPA Member: $49.00
    Non-Member: $61.25

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.


On-Demand format (Available October 29, 2010) – please check back at that time to order

On-Demand format offers immediate online access to content from the CD-ROM - divided into concise courses - allowing you to focus on specific topic areas.

Professional Ethics: Complying With the GAO Rules(159441)
NASBA Field of Study: Regulatory Ethics
Recommended CPE Credit: 2
Regular/ AICPA Member: $73.75/$59.00

Note: Accessible immediately after completing the purchase process on www.cpa2biz.com

System Requirements

About the Authors

Catherine R. Allen, CPA

Cathy Allen, CPA of Audit Conduct, LLC helps CPA firms comply with auditor independence and professional ethics rules. She develops numerous AICPA courses on professional ethics, independence, and related topics. Cathy was a Managing Director in the Independence Office of a Big 4 accounting firm and formerly served as staff to the AICPA Professional Ethics Executive Committee, where she was instrumental in developing standards and tools for the profession like the AICPA Plain English Guide to Independence and the Conceptual Framework for Independence.

About the Publisher


About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.