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CPE Self-Study
The New Yellow Book: Government Auditing Standards, 2018 Revision
NASBA FIELD OF STUDY
Auditing (Governmental)
LEVEL
Basic
CPE CREDITS
Text: 8.0
Presents the guidance found in the 2018 revision of Government Auditing Standards, an excellent baseline of information for accountants to gain an understanding of the new Yellow Book.

CPE On-Demand
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Product details

All new course!

Who Will Benefit?

  • Government auditors and public accountants planning or conducting engagements in accordance with GAGAS. Internal financial staff of governments and not-for-profit entities interacting with auditors.

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 Objectives

  • Distinguish the types of engagements that are performed under generally accepted government auditing standards (GAGAS).
  • Recognize the requirements found in the 2018 Government Auditing Standards (Yellow Book).
  • Identify the revised requirements and guidance related to independence in the 2018 revision of the Yellow Book.
  • 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.

If you are an auditor performing Yellow Book audits, it is essential you understand the recently revised concepts and standards of generally accepted government auditing standards (GAGAS).

This self-study course presents the guidance found in the 2018 revision of Government Auditing Standards, an excellent baseline of information for accountants to gain an understanding of the new Yellow Book.

Covering insights related to independence and peer review, this course is sure to increase your knowledge of the requirements and application guidance related to ethics, independence, standards for financial audits, attestation engagements, performance audits, and more.

Table of contents
Ratings and reviews
Author(s)

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.

Publisher

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.

Price:
$209.00
Member Quantity:
Nonmember Quantity:
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Estimated total:
$209.00
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CREDIT INFO
CPE credits
Text
: 8.0
NASBA Field of Study
Auditing (Governmental)
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Yellow Book Hours
Text - 8.0
Delivery Method
QAS Self-Study
Course acronym
YBRV
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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