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The Yellow Book: From Beginning to End

  • 06/17/2021
  • 9:00 AM - 5:05 PM
  • Webinar-ACPEN


A comprehensive review of the July 2018 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.


  • To enable staff performing and managers reviewing audits under Government Auditing Standards to understand and apply the GAO standards
Topics Discussed:
  • Foundation and principles

  • General requirements for complying with Government Auditing Standards
  • Ethics, independence and professional judgment
  • Competence and continuing professional education
  • Quality control and peer review
  • Standards for financial audits
  • Standards for attestation engagements and reviews of financial statements
Designed for: Professional staff with responsibility for performing or reviewing audit engagements under GAO standards

Level: Update

Instructor: J. Michael Inzina

Developer: J. Michael Inzina, CPA, CGFM, CGMA

CPE Credits: 8

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

Prerequisite: Minimum to intermediate level of auditing experience

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Suite 500
Grand Forks, ND 58201

Contact Us: 

 (701) 775-7111
or (877) 637-2727

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