This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

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.

Check your knowledge

Take a knowledge check to evaluate your proficiencies and find related learning resources.

Get started

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

Avoiding Common Deficiencies in Yellow Book and Single Audits

This archived webcast is intended to assist auditors performing single audits through a review of common deficiencies in both Yellow Book and single audits.

Webcast Yellow Book Intermediate

The Continued Complexities of Auditing Governmental Pension Plans and Participating Employers

​This archived webcast discusses lessons learned during the first year of employer implementation of GASB pension requirements.

Webcast Pensions and OPEB Intermediate

Internal Control - COSO, the Green Book, and More

This archived webcast is intended to provide an understanding of the latest edition of COSO, more about GAO’s Green Book and how it fits into the picture, and more.

Webcast Internal control Foundational

Preparing for a Single Audit - An Auditee Perspective

​This archived web event is intended to assist auditees in the very important role they play in the single audit process.

Webcast Auditee considerations Foundational

Sampling in a Single Audit Environment

This archived webcast will cover the concepts around sampling in a single audit.

Webcast Sampling 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

AICPA — Yellow Book (GAGAS) Independence Rules Comparison

​This document highlights provisions in the Yellow Book’s Independence Standards and compares them to the relevant independence provisions of the AICPA Code of...

Report Auditor independence Foundational

AICPA Peer Review Program Manual

Developed by the AICPA Peer Review Board, the Manual provides up-to-date standards, policies, procedures, checklists, and programs for use when arranging,...

Publication Peer review Intermediate