Yellow Book Requirements: Government Auditing & Accounting Standards (Currently Unavailable)

This two CPE hour course introduces you to generally accepted accounting principles (GAAP) that apply to a state or local government: why it exists, who makes it, where you can find it, who must apply it, and what it is based on.

This course will help those with basic familiarity of Government Auditing Standards and Single Audit Act engagements bypass the most common deficiencies identified by AICPA and Federal regulators in this practice area.

This course provides an overview of Generally Accepted Government Accounting Standards (GAGAS) for Attestation Engagements included in the United States Governmental Accountability Office (GAO) 2011 Revision of Government Auditing Standards, also known as the Yellow Book. The standards for attestation engagements included within the Yellow Book prescribe additional requirements in addition to those included within the American Institute of Certified Public Accountants (AICPA) general attestation standard on criteria, the field work and reporting standards, and the corresponding Statements on Standards for Attestation Engagements (SSAEs).

This two CPE hour course provides an introduction to the comprehensive annual financial report that generally accepted accounting principles (GAAP) require of a state or local government.

This two CPE hour course introduces you to the government-wide financial statements that generally accepted accounting principles (GAAP) require of a state or local government.

This course looks at current developments in the application of generally accepted government auditing standards in the United States, including the implementation of recently issued uniform cost principles, audit, and administrative requirements for entities that receive awards from the U.S. federal government.