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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The silos that form in organizations are a powerful barrier to information sharing and innovation. This article explains how organizations have removed these barriers.
This article discusses how CPAs who use their experience and skills to move beyond compliance can help their organizations navigate risks before they occur.