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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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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

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 – Online,   Course – Textbook Auditor independence Intermediate

Studies on Single Audit and Yellow Book Deficiencies

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

Course – Online,   Course – Textbook 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 – Online,   Course – Textbook Single audit requirements 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 – Online,   Course – Textbook GASB accounting 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

AICPA Governmental Accounting and Auditing Update Conference (GAAC)

Aug 12-13, 2019 - Washington, DC - Attend the premier accounting and auditing update that covers federal, state and local government areas. Hear from policymakers and...

Conference – Live,   Conference – Virtual 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