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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In this article, three experienced public speakers share common mistakes people make and identify ways to avoid them.
Increased emphasis on the use of judgment in accounting makes a high-quality decision-making process critical to the success of the profession. Read this article to...
Many of the problems we face at work and at home are related to communication failures. This article provides tips to turn this around.