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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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Government Auditing Standards and Single Audits - Audit Guide

An indispensable resource for auditors performing audits of financial statements in accordance with Government Auditing Standards (Yellow Book). This guide also...

Publication Single audit requirements Intermediate

Procurement Under the Uniform Guidance: The Time is Now!

Attend this webcast to get insight on how to set written policies that comply with the Uniform Guidance Procurement rules. You’ll learn about the five procurement...

Webcast Single audit requirements Foundational

2018 State and Local Government Audit Planning Considerations

Webcast Single audit requirements Intermediate

2018 State and Local Government Audit Planning Considerations

This annual event, held by the GAQC, will help you prepare for your state and local government financial statement audits.

Webcast Government financial statement audit Foundational

OPEB-GASB 75: Special Emphasis and Considerations for Nontrusted Plans

This webcast will address accounting and auditing considerations of GASB Statement No. 75 with emphasis on nontrusted plans.

Webcast Pensions and OPEB Foundational

Understanding the Actuary’s Role and Relevant Assumptions in Governmental Audit Engagements

Given the prevalence of pension and OPEB plans in governmental entities, this webcast will help auditors understand the role of an actuary, the nature of audit...

Webcast Pensions and OPEB Intermediate

Understanding the Actuary’s Role and Relevant Assumptions in Governmental Audit Engagements

Given the prevalence of pension and OPEB plans in governmental entities, this webcast will help auditors understand the role of an actuary, the nature of audit...

Webcast Pensions and OPEB Intermediate

The Challenges of Loans and Loan Guarantees in a Single Audit

This webcast event will provide a forum for a panel of practitioners to share their experiences and best practices when dealing with loans in single audits.

Webcast Single audit Intermediate

2018 Compliance Supplement and Single Audit Update

This webcast event is intended to provide members with information they need to know about the changes to the 2018 OMB Compliance Supplement.

Webcast Single audit requirements Intermediate

AICPA Governmental and Not-for-Profit Training Program

Oct 15, 2018 - Oct 17, 2018 - Las, Vegas, NV - The 2018 AICPA Government and Not-for-Profit Training Program has been designed to help you with both awareness and...

Conference – Live Government financial statement audit Intermediate

Fundamentals of Governmental Accounting and Reporting

Featuring the foundational tenets of governmental accounting and reporting in today's environment, this course offers underlying concepts and shows you how they are...

Course – Online,   Course – Textbook GASB accounting requirements Intermediate

GASB No. 74 & 75: Best Practices in OPEB Accounting & Auditing

Learn the underlying differences between OPEB and pension valuations and how to successfully implement the OPEB reporting requirements for both the plan and employer.

Webcast GASB accounting requirements Intermediate