Governmental Auditing Competency Framework

CPAs are expected to maintain a level of competence to meet the profession’s technical and ethical standards and provide valuable services to the public, employers and clients. Competence represents the attainment and maintenance of a level of understanding and knowledge that enables CPAs to render services with facility and acumen. The AICPA Competency Framework: Governmental Auditing is 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. 

The framework is underpinned by the need for objectivity, integrity and ethical behavior and includes a commitment to continuously acquire new skills and knowledge.