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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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Applying the Uniform Guidance in Your Single Audits

Learn to be more efficient and effective at planning and performing audits in accordance with the requirements of the Uniform Guidance and the Single Audit Act. This...

Webcast Single audit requirements Intermediate

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

Yellow Book Financial Audits

This webcast provides an excellent baseline of information for accountants in understanding the requirements related to performing an audit under the Yellow Book.

Webcast Yellow Book Foundational

AICPA Women's Global Leadership Summit

Nov 14, 2018 - Nov 16, 2018 - New York, NY - Online - This conference will provide sessions on leadership, boardroom diversity and best practices to enhance the skills...

Conference – Live,   Conference – Virtual Influence Intermediate

AICPA Code: Ethics in Practice

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

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

Part 1: A Basic Background & Overview of SLG Accounting

Part I of this two-part webcast series will provide a basic background on SLG accounting including keywords and the differing bases of accounting used in financial...

Webcast Government financial statement audit Foundational

Part 2: A Basic Background & Overview of SLG Auditing

Part II of this two-part webcast series will focus on auditing considerations in state and local government financial statement audit engagements including keywords...

Webcast Government financial statement audit Foundational

The Basics of State and Local Government Accounting and Auditing

This GAQC webcast series will explain the fundamentals of SLG accounting and auditing. In the first webcast of the series, you will focus on accounting. In the second...

Webcast Government financial statement audit Foundational

The Basics of State and Local Government Accounting and Auditing 

Understand the basic accounting and auditing fundamentals of state and local governmental entities in this two-part series hosted by the AICPA's Government Audit...

Webcast GASB accounting requirements Foundational

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

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