Earn CPE Credits!
Earn CPE Credits!
Understand the structure, intent, and application of Government Auditing Standards (GAGAS) for engagements involving state, local government, and not-for-profit entities. Learn how auditors apply Yellow Book requirements to maintain compliance, strengthen reporting quality, and support effective audit execution across governmental environments.
Apply Government Auditing Standards requirements in government audit engagements
Understand ethics, independence, and professional judgment under GAGAS
Interpret quality management and peer review expectations
Recognize reporting standards for financial and performance audits
Identify continuing professional education responsibilities for compliance
Understand the structure, purpose, and scope of Government Auditing Standards and when they apply to government-related engagements.
Apply independence safeguards and ethical principles required for auditors working under Yellow Book standards.
Recognize updated expectations for firm-level quality management and engagement quality review requirements.
Identify additional Yellow Book requirements affecting financial statement audits and attestation engagements.
Understand fieldwork and reporting expectations specific to performance audit engagements under GAGAS.
Interpret Yellow Book continuing professional education requirements for government audit professionals.
Get a preview of your achievement with Demo Certificate - a glimpse of the credential you’ll earn after successfully completing the program.
Prepared by AICPA subject-matter specialists with expertise in accounting standards, financial reporting, and emerging digital asset practices affecting compliance and professional responsibilities.
Developed by CIMA technical experts focused on management accounting frameworks, regulatory developments, and practical guidance supporting digital asset understanding in modern finance environments.
What Skills Will I Gain?
Develop the ability to apply Government Auditing Standards requirements, strengthen independence judgments, support quality management implementation, and improve compliance with financial, attestation, and performance audit reporting expectations.
How Is the Program Delivered?
The course is delivered online through a self-study format, allowing participants to review Government Auditing Standards guidance and complete learning activities at their own pace.
Who Should Enroll?
This course is designed for government auditors, public accountants, audit supervisors, and professionals working on engagements requiring compliance with Yellow Book standards.
What Topics Are Covered?
Topics include GAGAS framework application, ethics and independence requirements, quality management updates, engagement standards, reporting expectations, and continuing professional education compliance.
How Many CPE Credits Are Offered?
Participants can earn 11.5 CPE credits upon successful completion of the course.
What Is the Program Level and Field of Study?
The program is at the Basic level and qualifies under the Regulatory and Compliance NASBA field of study.
