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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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How to Prepare for Your Organization’s Single Audit
This blog post shares valuable best practices for preparing for a single audit that can minimize your worries and set you on the road to success.
Article Auditee considerations Foundational
Yellow Book: Government Auditing Standards, 2011 Revision
An excellent baseline of information for accountants planning or conducting engagements in accordance with Generally Accepted Government Auditing Standards (Yellow...
Course – Online, Course – Textbook Yellow Book requirements Foundational
11 tips for success with single audits
This article discusses best practices that firms would be wise to consider as they perform single audits.
Article Single audit Intermediate
A 10-K for the taxpayer
This article provides an overview of the federal financial report to help CPAs—who play an important role in guiding citizens and policymakers on financial...
Article Government financial statement audit Foundational
Fraud Risk in Governmental and Not-for-Profit Organizations
This new CPE course will help you identify frauds common in government and nonprofits, and implement preventative procedures that are effective in responding to these...
Course – Textbook, Course – Online Audit Intermediate
Avoiding Common Errors in Not-for-Profit Financial Reporting
In this archived webcast, geared towards not-for-profits and their auditors, we will explore some of the most common, material errors encountered when conducting...
Webcast Audit Intermediate
2016 OMB Compliance Supplement and Single Audit Update
This archived web event will help prepare you to use the updated Compliance Supplement(Supplement) and learn about other recent single audit developments.
Webcast Single audit Foundational
2016 GAQC Annual Update Webcast
This archived annual GAQC webcast is designed to help improve the quality of governmental audits by creating an awareness of matters that need to be considered by...
Webcast GASB accounting requirements Intermediate
Risks of not-for-profit and government audits
This article provides tips to help mitigate the risk of a professional liability claim relating to the performance of government and NFP audits.
Article Government financial statement audit Foundational
Emerging Pension Issues
The AICPA's State and Local Government Expert Panel has summarized significant issues related to GASB Statement No. 68, Accounting and Financial Reporting for Pensions...
Article Pensions and OPEB Intermediate
Federal Agency Requests for Auditor Certifications
This article reminds auditors to not sign a certification statement stating that the entity has appropriate controls or financial systems to administer federal...
Article Internal control Foundational
Avoid Potholes: For a Smooth Ride to Peer Review
This guide will help you pinpoint areas your firm might need to take a closer look at to ensure quality standards are being met.
Report Peer review Intermediate
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