CPE & Event Calendar

By now, we should all understand the ethical obligations we have as CPAs.  So, theoretically, if we just all agree to remain ethical, we should not have CPA ethical violations.  But, of course, our professional ethics committees still have plenty of cases to investigate.  This session will examine several ethical frameworks, including the AICPA’s Code of Professional Conduct’s and the GAO Yellow Book’s Threats and Safeguards approach to remaining ethical and resolving ethical dilemmas.  The session will present several ethical case studies that illustrate the complexities of and challenges to staying ethical. By exercising our “ethical muscles”, we should be better positioned to effectively deal with the ethical dilemmas that we will inevitably encounter.

Maintaining independence and adhering to strict ethical standards are essential for professionals in governmental auditing. The Government Accountability Office's (GAO) Yellow Book sets the benchmark for ethics and independence in this field, forming the foundation of professional compliance. This course provides a focused review of key principles and independence requirements, equipping participants with the tools to identify and mitigate common risks of noncompliance. Through practical guidance and real-world examples, attendees will learn to uphold the highest ethical standards and ensure independence in governmental auditing.

Stay current on key developments affecting governmental audits with this focused update on the 2024 revision of the Yellow Book. This course highlights significant changes related to quality management and updates affecting key audit roles, with an emphasis on how these revisions impact audit planning and execution. The course also addresses the GAO's implementation delay and its implications for 2026 audit planning. Participants will gain context around recent leadership changes at the U.S. Government Accountability Office and what those transitions may signal for future guidance and oversight priorities. In addition, the course includes an overview of recent updates to the Green Book, helping auditors understand changes to internal control guidance that may affect governmental entities and Single Audit engagements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Yellow Book and Single Audit reporting entities have complex and unique financial statement audit, compliance and reporting issues. Deficiencies in these types of audit engagements are common. This course will reduce the likelihood of noncompliance with relevant professional and regulatory auditing and reporting standards.

This course will provide an update of Government Auditing Standards as a result of the GAO's issuance of the 2024 Revision to Government Auditing Standards. The course will focus on the Revisions impact on financial statement audits. The course will also focus on the impact of Quality Management Standards as well as clarify as to when the concept of reporting key audit matters might apply for financial audits. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Stay current on key developments affecting governmental audits with this focused update on the 2024 revision of the Yellow Book. This course highlights significant changes related to quality management and updates affecting key audit roles, with an emphasis on how these revisions impact audit planning and execution. The course also addresses the GAO's implementation delay and its implications for 2026 audit planning. Participants will gain context around recent leadership changes at the U.S. Government Accountability Office and what those transitions may signal for future guidance and oversight priorities. In addition, the course includes an overview of recent updates to the Green Book, helping auditors understand changes to internal control guidance that may affect governmental entities and Single Audit engagements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The Yellow Book outlines essential ethical principles for governmental auditors, including serving the public interest, maintaining integrity, objectivity, and professional behavior. This course provides a focused review of these key concepts and their practical application in governmental auditing. Participants will also explore the independence standards, gaining insights on maintaining objectivity and avoiding conflicts of interest to ensure unbiased and professional audits.

If you work with governments or not-for-profits, mastering the fundamentals of Yellow Book and single audits is essential. This beginner-friendly course breaks down the key requirements of the Yellow Book and the Uniform Guidance for Federal Awards into clear, manageable concepts. You'll learn the essentials of performing Yellow Book and single audits with confidence—building a strong foundation, boosting your understanding, and equipping you to conduct audits efficiently and effectively.

A comprehensive review of the newest version of the U.S. Government Accountability Office’s Government Auditing Standards, otherwise known as “the Yellow Book.”  The standard will affect all auditors who perform audits of government and nonprofit organizations who receive federal funds, or where application of GAO standards is required by law, regulation or contract.  It does not address the standards applicable to performance audits.

This comprehensive course provides a timely update on key accounting and auditing developments affecting governmental entities, bringing together recent standard-setting, auditing, and compliance changes into a single, cohesive learning experience. Participants will begin with an update on major pronouncements issued by the Governmental Accounting Standards Board, including GASB Statements No. 103, 104, and 105, along with a high-level overview of active GASB exposure drafts and ongoing projects. Emphasis is placed on understanding how these changes affect governmental financial reporting, disclosures, and communication with stakeholders. The course then shifts to auditing developments, covering significant updates to the Yellow Book issued by the U.S. Government Accountability Office, including changes related to quality management, effective dates, and recent updates to the Green Book. Participants will also gain insight into the GAO's implementation delay and its implications for audit planning. Finally, the course addresses recent changes affecting Single Audits, including the 2024 Uniform Guidance overhaul, updates to Appendix B of the AICPA GAS/Single Audit Guide, recent Office of Management and Budget (OMB) memoranda, and reporting changes related to SAM.gov. Designed for auditors, preparers, and financial leaders working with governmental entities, this course helps participants understand how recent accounting and auditing changes intersect-and what to watch for as expectations continue to evolve. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Stay current on key developments affecting governmental audits with this focused update on the 2024 revision of the Yellow Book. This course highlights significant changes related to quality management and updates affecting key audit roles, with an emphasis on how these revisions impact audit planning and execution. The course also addresses the GAO's implementation delay and its implications for 2026 audit planning. Participants will gain context around recent leadership changes at the U.S. Government Accountability Office and what those transitions may signal for future guidance and oversight priorities. In addition, the course includes an overview of recent updates to the Green Book, helping auditors understand changes to internal control guidance that may affect governmental entities and Single Audit engagements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

This course will provide an update of Government Auditing Standards as a result of the GAO's issuance of the 2024 Revision to Government Auditing Standards. The course will focus on the Revisions impact on financial statement audits. The course will also focus on the impact of Quality Management Standards as well as clarify as to when the concept of reporting key audit matters might apply for financial audits. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

A thorough understanding of the Yellow Book is essential for anyone working with governments and not-for-profits. This course provides comprehensive coverage of Yellow Book requirements while building confidence and proficiency in performing Yellow Book audits. The course uses a highly illustrative and engaging format, featuring more than 25 focused exercises designed to strengthen practical application and enhance working knowledge.

This course is designed for accountants in public practice and industry who focus on nonprofit and governmental entities. We will cover the basics needed to understand what makes nonprofit and governmental accounting & auditing unique. The course starts with the key financial reporting differences for governmental and nonprofit entities and then switches focus to review the fundamentals of Yellow Book and Uniform Guidance audits. This foundational course is perfect for those getting started in the nonprofit and governmental arena and those looking for a refresher. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

This CPE course explains Yellow Book independence including the general requirements, requirements for auditors providing non-audit services and documentation requirements. This course also explains the basic elements of a Uniform Guidance compliance audit, including an overview of requirements, major program determination with examples, an understanding of compliance requirements and related internal control over compliance, sampling, and single audit reporting. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

If you work with governments or not-for-profits, mastering the fundamentals of Yellow Book and single audits is essential. This beginner-friendly course breaks down the key requirements of the Yellow Book and the Uniform Guidance for Federal Awards into clear, manageable concepts. You'll learn the essentials of performing Yellow Book and single audits with confidence—building a strong foundation, boosting your understanding, and equipping you to conduct audits efficiently and effectively.

Stay current on key developments affecting governmental audits with this focused update on the 2024 revision of the Yellow Book. This course highlights significant changes related to quality management and updates affecting key audit roles, with an emphasis on how these revisions impact audit planning and execution. The course also addresses the GAO's implementation delay and its implications for 2026 audit planning. Participants will gain context around recent leadership changes at the U.S. Government Accountability Office and what those transitions may signal for future guidance and oversight priorities. In addition, the course includes an overview of recent updates to the Green Book, helping auditors understand changes to internal control guidance that may affect governmental entities and Single Audit engagements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Government Auditing Standards (or Yellow Book) has a unique perspective on ethics and transparency due to accountability owed to taxpayers, oversight bodies, and others. This course will discuss the foundational principles in the Yellow Book relevant to professional conduct on related engagements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

This course will provide an update of Government Auditing Standards as a result of the GAO's issuance of the 2024 Revision to Government Auditing Standards. The course will focus on the Revisions impact on financial statement audits. The course will also focus on the impact of Quality Management Standards as well as clarify as to when the concept of reporting key audit matters might apply for financial audits. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Yellow Book and Single Audit engagements are routinely selected for peer review and continue to be areas of heightened scrutiny by peer reviewers and federal oversight agencies. This course examines common deficiencies identified in governmental and Single Audit engagements, with a focus on understanding why these issues arise and how they can be avoided. Participants will review frequent deficiencies related to Yellow Book requirements issued by the U.S. Government Accountability Office, including independence, CPE, and reporting considerations. The course also addresses common Single Audit deficiencies, including internal controls over compliance, compliance testing, and major program determination. Designed for auditors performing governmental and Single Audit engagements, this course helps participants recognize recurring problem areas and better understand the requirements that continue to drive peer review findings.