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Technical

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

GASB Statement Nos. 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

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

Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs

Offers high quality and non-authoritative advice based on calls and inquiries received by both the AICPA's Technical Hotline and the GASB Technical Inquiry System over...

Course – Textbook,   Course – Online Auditor independence Intermediate

Applying the Uniform Guidance in Your Single Audits

Gain knowledge regarding performing a compliance audit under the Uniform Guidance, including the responsibilities of both the auditee and auditor.

Course – Online,   Course – Textbook Single audit requirements Intermediate

State and Local Governments - Audit and Accounting Guide

Updated for 2019, this authoritative guide offers complete coverage of audit and accounting considerations critical for both preparers and auditors.

Publication GASB accounting requirements Intermediate

Governmental and Not-for-Profit Annual Update

Designed to prepare you for the latest accounting and auditing developments affecting governments and not-for-profits.

Course – Textbook,   Course – Online GASB accounting requirements Intermediate

Government Auditing Standards and Single Audits - Audit Guide

Provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements.

Publication Single audit requirements Intermediate

Advanced Topics in a Single Audit

Enhance your knowledge and test in your ability to plan, perform and evaluate single audits in accordance with the requirements of the Uniform Guidance.

Course – Online,   Course – Textbook Single audit requirements Advanced

Studies on Single Audit and Yellow Book Deficiencies

Learn how to avoid common audit deficiencies in your single audits.

Course – Textbook,   Course – Online Single audit requirements Intermediate

Governmental Accounting and Auditing Update

Understand the latest on governmental accounting and auditing with this fast-paced, interactive course that analyzes the recent GASB requirements for governments and...

Course – Textbook,   Course – Online Single audit requirements Intermediate

AICPA Governmental and Not-for-Profit Training Program

Join us October 28-30, 2019 - Las, Vegas, NV - The 2019 AICPA Government and Not-for-Profit Training Program has been designed to help you with both awareness and...

Conference – Live Government financial statement audit Intermediate