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Governmental auditing

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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Applying the Uniform Guidance in Your Single Audits

Learn to be more efficient and effective at planning and performing audits in accordance with the requirements of the Uniform Guidance and the Single Audit Act. This...

Webcast Single audit requirements Intermediate

Ethics and Professional Conduct: Updates

This CPE webcast provides a timely update and refresher on the AICPA Code of Professional Conduct, including the conceptual framework and independence provisions for...

Webcast Ethics, integrity & professionalism

Applying the Risk Assessment Standards to Enhance Audit Quality

Review common deficiencies and learn how to effectively and efficiently execute the Risk Assessment Standards to enhance audit quality.

Webcast Audit risk assessment Foundational

Governmental Pensions: Prepare for a Changing Landscape

Learn about the landmark pension accounting changes and how they alter the accounting and financial reporting of pension benefits. Explore all the GASB statements that...

Webcast Pensions and OPEB Intermediate

AICPA Women's Global Leadership Summit

Nov 14, 2018 - Nov 16, 2018 - New York, NY - Online - This conference will provide sessions on leadership, boardroom diversity and best practices to enhance the skills...

Conference – Live,   Conference – Virtual Influence Intermediate

Understanding the Actuary’s Role and Relevant Assumptions in Governmental Audit Engagements

Given the prevalence of pension and OPEB plans in governmental entities, this webcast will help auditors understand the role of an actuary, the nature of audit...

Webcast Pensions and OPEB Intermediate

Understanding the Actuary’s Role and Relevant Assumptions in Governmental Audit Engagements

Given the prevalence of pension and OPEB plans in governmental entities, this webcast will help auditors understand the role of an actuary, the nature of audit...

Webcast Pensions and OPEB Intermediate

Yellow Book Financial Audits

This webcast provides an excellent baseline of information for accountants in understanding the requirements related to performing an audit under the Yellow Book.

Webcast Yellow Book Foundational

AICPA Governmental and Not-for-Profit Training Program

Oct 15, 2018 - Oct 17, 2018 - Las, Vegas, NV - The 2018 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

Ethics: Non-Attest Service, Integrity, and Objectivity

Evaluating the AICPA's Code of Professional Conduct, this course offers critical guidance for handling conflicts of interest. Through interactive case studies,...

Course – Online Ethics, integrity & professionalism

Selected Topics in Professional Ethics

Describing the basic tenets of ethical and professional conduct, this course covers the principles of ethics and explains why the code is necessary and how it is...

Course – Online Ethics, integrity & professionalism

AICPA Governmental Accounting and Auditing Update Conference (GAAC)

Aug 13-15, 2018 - 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