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Governmental auditing

About this topic

Based on the AICPA Competency Framework: Governmental Auditing, these learning resources are designed to help CPAs understand the knowledge and skills necessary to perform high-quality Single Audits, Yellow Book audits, and audits of state and local government financial statements. Resources include the most up-to-date information on the Uniform Guidance and recent GASB statements including GASB Statement No. 68 and GASB Statement No. 72.

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Governmental Pensions: Prepare for a Changing Landscape

Learn about the landmark pension accounting changes and how they alter the accounting and financial reporting of pension benefits. Explore all the GASB statements that...

Webcast Pensions and OPEB Intermediate

Ethics in Practice: AICPA Code and Real Life Applications

This webcast details what you need out of the AICPA Code of Professional Ethics. You will explore the various ethical pronouncements and changes occurring in the...

Webcast Ethics, integrity & professionalism

Government Auditing Standards and Single Audit Developments - Audit Risk Alert

This Audit Risk Alert focuses on the changes in audits performed under the Uniform Guidance, highlighting the areas that may be challenging or frequently misunderstood.

Publication Single audit requirements Intermediate

Professional Ethics: The American Institute of Certified Public Accountants' Comprehensive Course

Learn the most up-to-date AICPA, SEC, and GAO ethics rules in an inventive and creative way. Through interactive case studies, exercises and illustrative graphics,...

Course – Textbook,   Course – Online Ethics, integrity & professionalism

Ethics and Professional Conduct: Updates

This webcast provides a timely update and refresher on the AICPA Code of Professional Conduct. You will review the conceptual framework and independence provisions for...

Webcast Ethics, integrity & professionalism

Governmental Accounting and Auditing Update

Designed to prepare you for the latest accounting and auditing developments affecting governments. Spotlighting an interactive major program determination and Tax...

Course – Textbook,   Course – Online Single audit requirements Intermediate

Studies on Single Audit and Yellow Book Deficiencies

Learn how to avoid common audit deficiencies in your single audits so you can apply the knowledge and perform high quality audits.

Course – Textbook,   Course – Online Single audit requirements Intermediate

Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs

Provides a review of the top accounting and auditing issues faced by preparers of governmental and not-for-profit financial statements and their auditors based on...

Course – Textbook,   Course – Online Auditor independence Intermediate

Advanced Topics in a Single Audit

Gain insight into key issues that may arise in a single audit engagement conducted under the Uniform Guidance, with an emphasis on the advanced topics that require...

Course – Textbook,   Course – Online Single audit requirements Advanced

Governmental and Not-for-Profit Annual Update

Update your governmental and not-for-profit accounting and auditing knowledge with this interactive CPE course designed to bring your skills up-to-date with industry...

Course – Textbook,   Course – Online GASB accounting requirements Intermediate

Fundamentals for Performing a Single Audit Under the Uniform Guidance

Explains the basic elements of a Uniform Guidance compliance audit, including who must undergo this type of engagement.

Course – Textbook,   Course – Online Single audit requirements Foundational

Governmental Accounting and Reporting Advisor

Learn to apply the principles of GASB issued GASB Statement No. 72 to your governmental financial statements via implementation guidance and interactive case studies.

Course – Online Fair value Intermediate