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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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A 10-K for the taxpayer
This article provides an overview of the federal financial report to help CPAs—who play an important role in guiding citizens and policymakers on financial...
Article Government financial statement audit Foundational
Avoiding Common Errors in Not-for-Profit Financial Reporting
In this archived webcast, geared towards not-for-profits and their auditors, we will explore some of the most common, material errors encountered when conducting...
Webcast Audit Intermediate
2016 GAQC Annual Update Webcast
This archived annual GAQC webcast is designed to help improve the quality of governmental audits by creating an awareness of matters that need to be considered by...
Webcast GASB accounting requirements Intermediate
Risks of not-for-profit and government audits
This article provides tips to help mitigate the risk of a professional liability claim relating to the performance of government and NFP audits.
Article Government financial statement audit Foundational
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