CPE Self-Study
AICPA Peer Review Must-Select Industry Update: Governmental--Government Auditing Standards
Online: 3.0
Familiarize yourself with recent changes in peer review guidance related to engagements performed in accordance with Government Auditing Standards, as well as other key items related to peer reviewing governmental engagements.

CPE On-Demand
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Product details

Who Will Benefit?

  • Peer reviewers of "must-select" engagements under government auditing standards

Key Topics

  • The uniform guidance
  • Yellow Book
  • Common matters noted in peer reviews
  • AICPA enhanced oversignt program: single audit findings
  • Non-conforming engagemement identification
  • Resources and tools for auditors

Learning Objectives

  • Identify common findings and the overall goals of the enhanced oversights of governmental audits.
  • Identify key indicators of non-conforming governmental engagements.

This CPE course will familiarize you with recent changes in peer review guidance related to engagements performed in accordance with Government Auditing Standards as well as other key items related to peer reviewing governmental engagements. This information will help you identify non-conforming governmental engagements when conducting peer reviews. This course also discusses audits conducted under OMB Circular A-133 and the Uniform Guidance audit requirements, including reporting, findings, corrective action plans, and documentation matters.

Note: Certain practice aids or other materials referenced in this course are part of the Employee Benefit Plan Audit Quality Center. These materials are accessible only if your firm is a member of the quality center. Participants of this course are reminded that peer reviewers of employee benefit plan audit engagements must be associated with firms that are members of the respective audit quality center for reviews that commence on or after December 31, 2015.

Note: If you are looking for the course designed for corrective actions, please visit this link to purchase product no. 165533. Completion of the course listed on this page (product no. 164643) will not fulfill corrective action requirements.

Ratings and reviews

AICPA Peer Review Program Staff


American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 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 specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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CPE credits
: 3.0
NASBA Field of Study
Meet the qualifications to be a peer reviewer as well as the qualifications to perform reviews of must-select engagements.
Delivery Method
QAS Self-Study
Course acronym
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