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Governmental Auditing Update: Yellow Book & Uniform Guidance What You Need to Know

  • 05/29/2021
  • 9:00 AM - 1:10 PM
  • Webinar-ACPEN


Recently updated to include the 2020 Compliance Supplement, OMB Memo 20-26, and GAO’s COVID Alerts, his course covers the changes to Yellow Book and Single Audits. We will review the major changes auditors need to know when performing audits under GAGAS (aka Yellow Book or Government Auditing Standards). Areas of focus include the updated independence requirements, form and organization of the guidance, and quality control. We'll then switch gears and cover the Uniform Guidance. This course is designed to provide participants with the information to properly perform and document a Single Audit under the Uniform Grant Guidance. We’ll focus on considerations that will impact current audits including the new 2019/20 compliance supplement. We also discuss common deficiencies in single audits including internal controls over compliance and direct and material compliance requirements. We conclude with a look at proposed changes to the Uniform Guidance.


  • Describe the changes to Yellow Book

  • Analyze how non-audit services impact independence
  • Identify proposed changes to the Uniform Guidance
  • List common deficiencies found in Single Audits
  • Identify the five methods of procurement
  • Describe the changes to the new Compliance Supplement
Topics Discussed:
  • Changes to Yellow Book and Single Audits
  • Single Audit under the Uniform Grant Guidance
  • Auditing
Designed for: CPAs performing Yellow Book and Uniform Guidance audits.

Level: Update

Instructor: Melissa F. Galasso

Developer: Galasso Learning Solutions

CPE Credits: 4.4

Area(s) of Study: Auditing (Governmental) - Technical

Prerequisite: Prior experience with GAGAS and Uniform Guidance.

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