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Web Events
Yellow Book Financial Audits
Speakers:
Delivery type:
Video Webcast
NASBA FIELD OF STUDY
Auditing Governmental
LEVEL
Basic
CPE CREDITS
Video Webcast: 4.0
This webcast provides an excellent baseline of information for accountants in understanding the requirements related to performing an audit under the Yellow Book.

Gather the team together and attend this webcast as a group. Each attendee will earn CPE Credit. Enter the number of attendees in the quantity box above.

Number of Attendees Non-Member Member

1 - 4

$199 $159

5 - 9

$179 $145

10 - 20

$169 $135

21 +

$159 $129

Your order confirmation will include an instruction document for group viewing and earning CPE credit (please review prior to the start of the event) and information on how to access the webcast.

ON24 Supported System Configurations

  • Windows 7+(Microsoft Edge, Latest Internet Explorer, Firefox, or Chrome)
  • Apple Mac OS 10.9+ (Latest Firefox, Safari, or Chrome)
  • Ubuntu Linux (Firefox only)
  • Android 4.x (Chrome Browser Only)
  • Apple iOs (Latest version, Safari Browser Only)

If you are using an unsupported version of a Windows, Mac, or Linux operating system, you may experience difficulty in viewing and/or listening to the event.

Media Players
In order to access the event, you must have the following streaming media player installed on your computer:

ON24 Supported Browsers

  • Microsoft Edge
  • Internet Explorer 9+
  • Mozilla Firefox (Latest)
  • Safari (Latest, Mac Only)
  • Google Chrome (Latest)

Technical Support: For technical support, please contact service@aicpa.org or call 888.777.7077 Mon-Fri 9am-6pm ET.

Detailed information can be found here
https://event.on24.com/view/help/sysreq.html

Product details

Key Topics

  • Foundation and ethical principles of government auditing
  • Standards for use and application of Generally Accepted Government Auditing Standards (GAGAS) ("Yellow Book")
  • General standards
  • Standards for financial audits
  • Compliance audits under the Uniform Guidance

Learning Objectives

  • Recall the concepts and guidance found in the Yellow Book.
  • Recognize Yellow Book requirements related to CPE, independence, and peer review.
  • Identify the additional requirements for performing a financial statement audit under Government Auditing Standards.
  • Recognize the additional reporting requirements for financial audits.

Do you perform financial statement audits in accordance with the Yellow Book? This webcast provides an excellent baseline of information for accountants in understanding the requirements related to performing an audit under the Yellow Book. It is essential that all auditors planning and conducting financial audits in accordance with Generally Accepted Government Auditing Standards (GAGAS, GAS, or simply the "Yellow Book") understand and be able to discern key concepts and standards accordingly in executing their responsibilities.

Important Information on Your CPE Credit

Included in: Annual Webcast Pass

Get year-round unrestricted access to this and more than 500 webcasts featuring top experts, regulators and agency representatives discussing topics of importance to you. Learn more...


FAQs

Please check the following:

  • Did you do a system test?
  • Are you still connected to the internet?
  • Is your computer configured to stream media? Test your system
  • Do you have the most up to date flash player installed?
  • Do you have the appropriate bandwidth to view the broadcast?
    • Symptoms of incorrect bandwidth include freezing or stuttering video during playback.
  • Does your IT department allow access to streaming audio/video through your corporate network?

Please check the following:

  • Did you do a system test?
  • Are you still connected to the internet?
  • If you have internal speakers verify that they are not muted.
  • If you have external speakers verify that they are turned on and aren't muted.
  • Do you have the most up to date flash player installed?
  • Do you have the appropriate bandwidth to view the broadcast?
    • Symptoms of incorrect bandwidth include freezing or stuttering video during playback.
  • Does your IT department allow access to streaming audio/video through your corporate network?

Pop-up blockers are software programs that stop windows from opening automatically. These windows often feature advertisements that can be an annoyance while browsing the internet.

While this is normally a desired result, some software utilizes the additional windows to deliver key functionality. Our webcasts utilize pop-ups to automatically open your presentation, attendance checks and slides in a new window. If your pop-up blockers are enabled, it will prevent you from being able to view the event and the attendance checks automatically.

It is very common to have multiple pop-up blockers operating at the same time; some you may not be aware of. You can locate most pop-up blockers in either the system tray (lower right hand corner of your screen but the clock) or as a toolbar (in IE and Firefox click on "View" then "Toolbars" to activate or deactivate toolbars).

Common toolbars such as Google and Yahoo Companion have built in pop-up blockers that you may need to disable. Also, if you are running personal firewall software such as Norton's Internet Security or Zonealarm, they will also block pop-ups.

If you are running personal firewall software and cannot view the event, please contact your internal IT department or the manufacturer of your firewall software for assistance in disabling pop-up blocking.

Also, if you are using a corporate network, please be aware of your IT policies regarding streaming audio and video. It is very common for businesses to block access to certain web sites containing unrelated content or streaming audio and video. Your IT department may need to make an exception in the system allowing you to view the broadcast.


If you opted for the CPE version of the webcast, then: YES. After the webcast is completed and you have selected all of the qualifying attendance checks, you will have the ability to print/download your CPE certificate. There are a number of ways to access your certificate.

  • At the end of the event, while still logged in, you can click the CPE icon at the bottom of the event player, which will launch a pop-up window containing your certificate.
  • If you do not click the CPE icon while in the presentation, you will have subsequent opportunities to download and print it. A post event email will be sent to the email address the event was registered under with a direct link to your certificate, as well as, access to the archive where you can again click the CPE icon.
  • If you have an AICPA/CPA.com store ID, you will also be able to access your certificate from your My Accounts section. If you opted for the NO CPE version of the webcast, then you will not be able to receive a certificate of completion.

NOTE: If you attended the CPE eligible webcast event, but did not click all the required attendance checks, qualifying you for CPE credit, you will NOT be able to use the archive of the event to then qualify for CPE. As a reminder CPE credit cannot be given for watching the archived version of the webcast due to NASBA guidelines.


Yes. All registrants of our webcasts get access to the archive after the event is over. The archive is typically available 24 hours after the event ends and online for 3 months. The same link you receive for accessing the live event can be used for accessing the archive. CPE credit will only be given if you attend the original, live webcast. Credit cannot be given for watching the archive version of any AICPA webcast, due to the National Association of State Boards of Accountancy (NASBA) guidelines issued for CPE.

When the FAQs in the presentation resource list don't resolve your issue, we ask that you contact us immediately for further assistance using the Q&A function in the presentation or one of the following:

  • Service Center by telephone – 1.888.777.7077
  • Service Center by email – service@aicpa.org
  • Due to varying email volume and processing times, we recommend attempting to contact us by telephone first if you are contacting us on the same day as your event.
  • If available, the following information can be very helpful to us when troubleshooting your issue.
    • What operating system are you currently using?
    • What internet browser are you using?
    • Are you receiving any error messages?
      • If so, please record the exact text of the message as it appears.
    • Are you running any anti-virus software?
      • If yes, what brand/version?
    • Are you running any pop-up blockers or toolbars?
    • Are you accessing the internet from your home PC or are you on a corporate network?
    • What type of connect are you using?
      • Cable, DSL, Dial-up, etc...
    • Can you provide a step-by-step description of how you are accessing the webcast?
    • What media player are you using?
      • Do you know the version of the player software?
    • Have you ever been able to view a webcast using the PC in question?
      • If so, when?

Participation in a live webcast is considered group-study. Credit is based on the scheduled length of the live program, with one 50-minute period equal to one CPE credit. Most webcast are scheduled for 100 minutes or two CPE credits.

You can find more information on the following AICPA Store web page: Important Information on Your CPE Credit.

Yes, you can log in during any portion of the webcast. Please note, however if you do not respond to the required amount of attendance checks, which are randomly distributed throughout the event, you will not qualify to receive your CPE certificate.

You may substitute your registration with another webcast of equal or lesser value if the request is received up to a day prior to the webcast. Refunds, less 50 percent administrative fee, will be issued if cancellation requests are received up to a day prior to webcast. No refunds or substitutions will be issued if cancellation requests are received during the webcast or after the webcast completion. For further information, call the AICPA Service Center at 888-777-7077 or send an email to service@aicpa.org.

Group Access

When a multi-seat group purchase is made, participants will all sit in one room and watch the course together.

After the group purchase is made, the purchaser will receive an email which provides them a direct link to the course. They should use this direct link to access the course.

For those participants sitting together as a group, using a single computer, the person who makes the PURCHASE must be the person logged into the event in order for everyone to receive CPE credit. As the attendance checks are presented on the screen the person logged in must answer them. If all the required checks have been met at the end of the event, the person logged in will click the CPE icon and a form will be provided, so that they can enter each participant who was sitting in the room with them. Once the form is fill out with all the users names/email addresses, then all certificates will be generated for saving/printing.

So what does this mean for my CPE certificate?

If you attended in a group, then the person who is logged in is responsible for responding to the attendance checks. After the event is over and the person logged in selects the CPE icon, they will be required to fill in the name, email and STORE ID of each person sitting in the room. This is why those individuals must have previously registered. Without a valid store ID, the attendee will NOT be able to access their CPE certificate from the MY ACCOUNT option after the event.

Ratings and reviews
Speaker bio

Lynda M. Dennis, CPA, CGFO
Longwood, Florida

Lynda Munion Dennis received her under graduate degree in accounting and finance from the University of West Florida, her Masters in Public Administration and her PhD in Public Affairs from the University of Central Florida. She is a Florida CPA as well as a Florida Certified Government Finance Officer. Lynda was recently on the faculty of the Dixon School of Accounting at the University of Central Florida and is currently a discussion leader for the AICPA. Her most recent government experience was as the finance director for the City of Maitland, Florida. Prior to joining the City of Maitland in May 2000, she was the Assistant to the Chief Financial Officer-Special Projects for the City of Orlando.

Before joining the City of Orlando, Lynda was the Chief Financial Officer for the Central Florida YMCA. Prior to that, she served as the Director of Finance and Administrative Services for the City of Oviedo, Florida for five years. Her experience includes working as an auditor for local and Big 4 firms with an emphasis in the insurance, government and not-for-profit sectors. Lynda also worked as the Special Projects Manager for the Dallas County Community College District and as a grader of CPA exams for the AICPA.

Dennis recently served as the Chair of the CPE Advisory Committee of the AICPA and has served as a member of that committee for over seven years. She was a member of the Work/Life Balance and Women’s Initiatives Executive Committee of the AICPA from 1997 to 2000 and the CPE Advisory Committee from 2001 to 2005. She worked with the Accounting and Financial Reporting Exam Subcommittee of the AICPA for a number of years as well. Additionally, she is active in the FICPA as a current member and former Chairman of the State and Local Government Section, a member of the Editorial Review Board, as the Chair of the CPE Committee, and serves on the Accounting Principles and Auditing Standards Committee for the FICPA. She previously served on the FICPA Government Standards Review Committee for two years, the Accounting Careers Committee, and the Not-for-Profit Conference Committee for two years. Dennis has also served on the CPE Committee of the Central Florida Chapter of the FICPA since 1989 and was President of the Chapter 2004 to 2005. She served as the Chairman of the Technical Resources Committee of the FGFOA in 1993/94 as well as in 2001/02 and was Chairman of the Certification Committee in 2000/01 for the Florida Government Finance Officers Association.

In recent years, Dennis has updated the AICPA State and Local Government Accounting and Audit Guide as well as the AICPA Checklists and Illustrative Financial Statements: State and Local Governments. In addition, she has authored six courses for the AICPA in the areas of governmental and not-for-profit accounting, auditing and fraud as well as course in internal controls, auditing, and fraud in small entities

Price:
$199.00
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Standing Order Option
Estimated total:
$199.00
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CREDIT INFO
CPE credits
Video Webcast
: 4.0
NASBA Field of Study
Auditing Governmental
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
Group Internet Based
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