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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This page presents additional guidance related to the Networks and Network Firms interpretation of the AICPA Code of Professional Conduct.
This nonauthoritative table provides examples and supplements the “Disclosure of Client Information to Third Parties” interpretation and the definition of confidential...