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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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AICPA Code: Ethics in Practice

Join this webcast to review how ethics applies to you as a CPA and why it's important to have a code of ethics. Learn how to find what you need in the AICPA Code of...

Webcast Ethics, integrity & professionalism

Auditing Head Start Under the New Program Performance Standards & Revised 2017 Compliance Supplement

If your single audits include Head Start, this webcast is a "must attend." Review the unique financial, compliance, and operational aspects of the revised program so...

Webcast Single audit requirements Intermediate

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

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

Fraud Risk in Governmental and Not-for-Profit Organizations

Using a combination of examples and explanations of audit standards, this webcast will help you to obtain an understanding of the frauds most commonly perpetrated in...

Webcast Strategy

2017 OMB Compliance Supplement and Single Audit Update

Webcast Single audit Intermediate

Crucial First Steps: The Schedule of Expenditures of Federal Awards and Major Program Determination

A key part of performing a single audit for auditors is determining major programs. The client's schedule of expenditures of federal awards serves as the primary basis...

Webcast Schedule of expenditures of federal awards Intermediate

GASB's Fair Value Standard: Accounting and Auditing Considerations

In this webcast, gain an understanding of the requirements GASB Statement No. 72, Fair Value Measurement and Application, as well as areas that auditors should be...

Webcast Fair value Foundational

GASB 75 OPEB Implementation: Accounting & Auditing Considerations

This webcast will provide a discussion of implementation issues for OPEB, similarities and differences from the pension standards, and audit considerations.

Webcast Pensions and OPEB Intermediate

Developing and Reporting Audit Findings

This GAQC webcast is intended to help participants understand the underlying requirements for evaluating and reporting internal control weaknesses and much more.

Webcast Findings Intermediate

2017 State and Local Government Audit Planning Considerations

June 30, 2017 - 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