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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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Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs

Offers high quality and non-authoritative advice based on calls and inquiries received by both the AICPA's Technical Hotline and the GASB Technical Inquiry System over...

Course – Textbook,   Course – Online Auditor independence Intermediate

Governmental and Not-for-Profit Annual Update

Designed to prepare you for the latest accounting and auditing developments affecting governments and not-for-profits.

Course – Textbook,   Course – Online GASB accounting requirements Intermediate

Government Auditing Standards and Single Audits - Audit Guide

Provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements.

Publication Single audit requirements Intermediate

Studies on Single Audit and Yellow Book Deficiencies

Learn how to avoid common audit deficiencies in your single audits.

Course – Textbook,   Course – Online Single audit requirements Intermediate

Governmental Accounting and Auditing Update

Understand the latest on governmental accounting and auditing with this fast-paced, interactive course that analyzes the recent GASB requirements for governments and...

Course – Textbook,   Course – Online Single audit requirements Intermediate

AICPA Governmental and Not-for-Profit Training Program

Join us October 28-30, 2019 - Las, Vegas, NV - The 2019 AICPA Government and Not-for-Profit Training Program has been designed to help you with both awareness and...

Conference – Live Government financial statement audit Intermediate

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

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