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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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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 Audit Intermediate

Audit Quality Discussion Part II: Avoiding Common Deficiencies in Yellow Book and Single Audits

This archived event covers common deficiencies noted in audits and tips for avoiding deficiencies and improving your auditing quality.

Webcast Single audit requirements Foundational

Procuring Governmental Audit Services

This article provides useful information in navigating through the various steps involved in the procurement of government audit services.

Article Auditee considerations Foundational

Implementation Considerations of GASB 61

This article addresses the more significant changes resultint form the implementation of GASB Statement No. 61.

Article GASB accounting requirements Advanced

GASB Statement No. 68 Audit and Accounting Workshop

CPE course on the landmark pension accounting changes and how they change the accounting and financial reporting of pension benefits

Course – Textbook,   Course – Online Pensions Intermediate

Governmental Accounting and Auditing Update

This CPE course will identify and aid in applying the latest GASB, OMB and Yellow Book requirements.

Webcast GASB accounting requirements Foundational

Applying OMB Circular A-133 to Not-for-Profit and Governmental Organizations

CPE course on performing a compliance audit performed under Circular A-133, including the responsibilities of both the auditee and auditor.

Course – Textbook Single audit requirements Intermediate

Invigorate the Focus on Quality Toolkit

This toolkit contains resources to help invigorate the focus on quality in your practice

Tool Firm operations Foundational