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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

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

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

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

Governmental Accounting and Reporting Advisor

Learn to apply the principles of GASB Statement No. 72, Fair Value Measurement and Application, to your governmental financial statements.

Course – Online Fair value Intermediate

Government Auditing Standards and Single Audit Developments - Audit Risk Alert

This Audit Risk Alert focuses on areas of change in audits performed under the Uniform Guidance, highlighting those areas that may be challenging or frequently...

Publication Single audit requirements Intermediate

Fundamentals of Governmental Accounting and Reporting

Featuring the foundational tenets of governmental accounting and reporting in today's environment, this course offers underlying concepts and shows you how they are...

Course – Textbook,   Course – Online GASB accounting requirements 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