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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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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

State and Local Governments - Audit and Accounting Guide

Updated for 2018, this authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors.

Publication GASB accounting requirements Intermediate

Applying the Uniform Guidance in Your Single Audits

Gain knowledge regarding performing a compliance audit under the Uniform Guidance, including the responsibilities of both the auditee and auditor.

Course – Online,   Course – Textbook Single audit requirements Intermediate

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

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

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

Government Auditing Standards and Single Audits - Audit Guide

An indispensable resource for auditors performing audits of financial statements in accordance with Government Auditing Standards (Yellow Book). This guide also...

Publication Single audit requirements Intermediate

Procurement Under the Uniform Guidance: The Time is Now!

Attend this webcast to get insight on how to set written policies that comply with the Uniform Guidance Procurement rules. You'll learn about the five procurement...

Webcast Single audit requirements Foundational

2018 State and Local Government Audit Planning Considerations

Webcast Single audit requirements Intermediate

2018 State and Local Government Audit Planning Considerations

This annual event, held by the GAQC, will help you prepare for your state and local government financial statement audits.

Webcast Government financial statement audit Foundational

OPEB-GASB 75: Special Emphasis and Considerations for Nontrusted Plans

This webcast will address accounting and auditing considerations of GASB Statement No. 75 with emphasis on nontrusted plans.

Webcast Pensions and OPEB Foundational

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