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Technical

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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GASB No. 74 & 75: Best Practices in OPEB Accounting & Auditing

Learn the underlying differences between OPEB and pension valuations and how to successfully implement the OPEB reporting requirements for both the plan and employer.

Webcast GASB accounting requirements Intermediate

Advanced Auditing of HUD-Assisted Projects

In this CPE course, learn to recognize and apply the latest changes in the federally-assisted housing industry and efficiently plan, perform, and report a HUD-assisted...

Course – Online Government financial statement audit Intermediate

Audit Sampling - Audit Guide

Updated as of May 1, 2017, this guide is an indispensable resource packed with information on sampling requirements and methods. This guide features case studies...

Publication Sampling Intermediate

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

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

Fraud Risk in Governmental and Not-for-Profit Organizations

Using a combination of examples and explanations of audit standards, this webcast will help you to obtain an understanding of the frauds most commonly perpetrated in...

Webcast Audit Intermediate

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

Audit and Accounting Guide, State and Local Governments

This 2017 edition includes a new chapter on OPEB best practices, as well as new information related to financial reporting and the financial reporting entity, revenue...

Publication GASB accounting requirements Intermediate

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

Audits of State and Local Governments: What You Need to Know

Whether you are a financial statement preparer or auditor, this CPE course provides you with critical how-to guidance on planning, performing and reporting on your...

Course – Online GASB accounting requirements Intermediate

Studies on Single Audit and Yellow Book Deficiencies

Learn how to avoid common audit deficiencies in your single audits so you can apply the knowledge and perform high quality audits.

Course – Online,   Course – Textbook Single audit requirements Intermediate

Applying the Uniform Guidance in Your Single Audits

Learn how to identify federal assistance and how to determine a nonfederal entity’s major programs. This CPE course offers knowledge regarding performing a compliance...

Course – Textbook,   Course – Online Single audit requirements Intermediate