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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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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