CPE Self-Study
The New Yellow Book: Government Auditing Standards, 2018 Version
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Auditing (Governmental)
Text: 8.5, Online: 12.0
Presents the guidance found in the 2018 revision of Government Auditing Standards.

CPE On-Demand
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Product details

The new guidance you need.

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.

How will this product help you with the work on your desk?

  • The Government Accountability Office has issued the new 2018 edition of Government Auditing Standards (the Yellow Book). This course will provide participants with:
  • A summary of key changes to the standards;
  • Information about the changes to the Yellow Book independence rules relating to the performance of nonaudit services;
  • A refresher on other important areas of the standards that have not changed, with an emphasis on requirements that differ from AICPA standards.

It is essential all auditors performing Yellow Book audits understand the recently revised concepts and standards of generally accepted government auditing standards (GAGAS). If you perform engagements in accordance with GAGAS, this course is for you.

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

Featuring new guidance related to independence and peer review, this course will increase your knowledge of the requirements and application guidance related to:

  • Ethics
  • Independence
  • Standards for financial audits
  • Attestation engagements
  • Performance audits
  • and more.

This course is offered in two new formats - Voice-over PowerPoint and CPEx.

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Ratings and reviews

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.


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
: 8.5,
: 12.0
NASBA Field of Study
Auditing (Governmental)
Yellow Book Hours
Text: 8.5, Online: 12
Delivery Method
QAS Self-Study
Course acronym
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