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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
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
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
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 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 Single audit requirements Advanced
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