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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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Fundamentals of Governmental Accounting and Reporting

Features the foundational tenets of governmental accounting and reporting in today's environment.

Course – Textbook,   Course – Online GASB accounting requirements Intermediate

Intermediate Single Audit Certificate Exam

Complete this exam to demonstrate your ability to plan and perform single audits in accordance with the requirements of the Uniform Guidance and earn the Intermediate...

Course – Online Single audit Intermediate

Advanced Single Audit Certificate Exam

The Advanced Single Audit Certificate exam tests your ability to plan, perform and evaluate single audits in accordance with the latest requirements of the new Uniform...

Course – Online Single audit Advanced

Fundamentals for Performing a Single Audit Under the Uniform Guidance

Explains the basic elements of a Uniform Guidance compliance audit, including who must undergo this type of engagement.

Course – Textbook,   Course – Online Single audit requirements Foundational

Governmental Accounting and Reporting Advisor

Learn to apply the principles of GASB issued GASB Statement No. 72 to your governmental financial statements via implementation guidance and interactive case studies.

Course – Online Fair value Intermediate

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

Assessing and Responding to Audit Risk in a Financial Statement Audit: Audit Guide

This guide is the definitive source for guidance on applying the core principles of the risk-based audit methodology required for all financial statement audits.

Publication Audit risk assessment 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

A Firm's System of Quality Control

This CPE course provides a comprehensive review of a firm’s system of Quality Control standards, and offers tips to help improve audit quality and increase profitability.

Course – Online Audit Intermediate