This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

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.

Check your knowledge

Take a knowledge check to evaluate your proficiencies and find related learning resources.

Get started

AICPA Governmental Accounting and Auditing Update Conference (GAAC)

Aug 13-15, 2017 - Washington, DC - Attend the premier accounting and auditing update that covers federal, state and local government areas. Hear from policymakers and...

Conference – Live,   Conference – Virtual Government financial statement audit Intermediate

Single Audit Fundamentals, Part 3: Understanding and Testing Compliance Requirements

Part 3 of the Single Audit Fundamentals webcast series covers the execution portion of a single audit and the types of compliance requirements.

Webcast Compliance testing Foundational

Single Audit Fundamentals, Part 4: Overview of Single Audit Reporting Requirements and Available Resources

Part 4 of the Single Audit Fundamentals webcast series covers reporting requirements of a single audit and resources to assist with single audit procedures.

Webcast Single audit requirements Foundational

Single Audit Fundamentals, Part 2: The Mysteries of Major Program Determination

Part 2 of the Single Audit Fundamentals webcast series covers the major program determination process including including low-risk auditee determination and...

Webcast Major program determination Foundational

Single Audit Fundamentals Series

This four-part webcast series will focus on the fundamentals of single audits performed under OMB's Uniform Administrative Requirements, Cost Principles, and Audit...

Webcast Single audit requirements Foundational

Single Audit Fundamentals, Part 1: What is a Single Audit? A Basic Background and Overview

Part 1 of the Single Audit Fundamentals webcast series defines what a single audit is by providing background information and differentiating single audit engagements...

Webcast Single audit Foundational

Applying the Risk Assessment Standards to Enhance Audit Quality

Review common deficiencies and learn how to effectively and efficiently execute the Risk Assessment Standards to enhance audit quality.

Webcast Audit risk assessment Foundational

Governmental Accounting and Reporting Advisor

Learn to apply the principles of GASB Statement No. 72, Fair Value Measurement and Application, to your governmental financial statements.

Course – Online Fair value Intermediate

Government Auditing Standards and Single Audit Developments - Audit Risk Alert

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

Publication Single audit requirements Intermediate

AICPA Women's Global Leadership Summit

Nov 8, 2017 - Nov 10, 2017- Chicago, IL - 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

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

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