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.
Check your knowledge
Take a knowledge check to evaluate your proficiencies and find related learning resources.
Get started8 Results
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
Explore Topics
© 2022 Association of International Certified Professional Accountants. All rights reserved.