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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
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
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
Advanced Auditing of HUD-Assisted Projects
In this CPE course, learn to recognize and apply the latest changes in the federally-assisted housing industry and efficiently plan, perform, and report a HUD-assisted...
Course – Online Government financial statement audit Intermediate
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
Audit Sampling - Audit Guide
Updated as of May 1, 2017, this guide is an indispensable resource packed with information on sampling requirements and methods. This guide features case studies...
Publication Sampling 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
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 Audit Intermediate
Audit and Accounting Guide, State and Local Governments
This 2017 edition includes a new chapter on OPEB best practices, as well as new information related to financial reporting and the financial reporting entity, revenue...
Publication GASB accounting requirements Intermediate
Audits of State and Local Governments: What You Need to Know
Whether you are a financial statement preparer or auditor, this CPE course provides you with critical how-to guidance on planning, performing and reporting on your...
Course – Online GASB accounting 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 – Online, Course – Textbook Single audit requirements Intermediate
Applying the Uniform Guidance in Your Single Audits
Learn how to identify federal assistance and how to determine a nonfederal entitys major programs. This CPE course offers knowledge regarding performing a compliance...
Course – Textbook, Course – Online Single audit requirements Intermediate
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