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Yellow Book

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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Yellow Book: Government Auditing Standards

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

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 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

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

Government Auditing Standards, December 2011 Revision

The professional standards and guidance contained in the Government Auditing Standards provide a framework for conducting high quality audits with competence,...

Article Yellow Book Foundational