Government auditors face evolving standards, heightened oversight expectations, and continuous regulatory developments. This course provides a comprehensive and practical update on the most significant changes affecting government auditing in 2026, including new and proposed standards issued by the GAO, AICPA Auditing Standards Board (ASB), and other authoritative bodies.
Participants will examine recent updates to the Yellow Book, Single Audit requirements, revisions to the Green Book internal control framework, emerging ethics and independence considerations, and areas of heightened federal oversight identified by the GAO and Inspector General offices. Designed for auditors working with federal, state, and local government entities—as well as not‑for‑profits receiving federal funding—this course delivers actionable insights to enhance audit quality, reduce deficiencies, and strengthen compliance in today’s regulatory environment.
Publication Date: March 2026
Designed For
This course is ideal for professionals responsible for conducting, overseeing, or supporting government audits.
Topics Covered
- 2025–2026 Auditing Standards Updates (SASs) from the AICPA ASB
- GAO Yellow Book updates and recent audit quality findings
- Green Book internal control updates (May 2025 edition)
- Single Audit updates and federal compliance considerations
- Government audit ethics and independence requirements
- High‑risk areas and oversight priorities for 2026
- Quality control and peer review expectations
- Types of government audits and planning considerations
Learning Objectives
- Recognize key government auditing pronouncements and standards issued or updated for the 2026 audit cycle
- Identify trends, risk areas, and audit quality concerns highlighted by the GAO and Inspector General reports
- Explain upcoming and newly effective Statements on Auditing Standards (SASs) relevant to government audits
- Apply requirements related to auditor independence, ethics, internal control, and quality management under the Yellow Book
- Evaluate new Green Book internal control requirements and their implications for government audit planning
- Determine continuing professional education (CPE) requirements for government auditors under the latest standards
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Auditing (Governmental) (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Robert K Minniti
DBA, CPA, CFE, Cr.FA, CVA, MAFF, CFF, CGMA, PI
Dr. Minniti is the President and Owner of Minniti CPA, LLC. Dr. Minniti is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator in the state of Arizona.
Dr. Minniti received his doctoral degree in business administration from Walden University, received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Dr. Minniti taught graduate and undergraduate courses in forensic accounting at DeVry University, Grand Canyon University, Kaplan University, Northwestern University, and the University of Phoenix. He designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College.
He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, internal control development, business continuation planning, risk management, cyber security, privacy laws, data security, Sarbanes-Oxley compliance work and business consulting. In addition to his practice Dr. Minniti is an instructor teaching continuing professional education classes for a variety of providers and CPA Societies.
Dr. Minniti is currently serving as a board member on the National Association of Certified Valuators and Analysts' (NACVA) Litigation Forensics Board (LFB) and as a committee member on the Arizona State Board of Accountancy's Law Review Advisory Committee.