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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This Guide is designed to help you understand independence requirements under the AICPA Code of Professional Conduct.
The AICPA Code of Professional Conduct provides guidance and rules to all members in the performance of their professional responsibilities.