Yellow Book Continuing Professional Education

Please note: Information contained on this page is subject to change without notice. For complete and current information, refer to the U.S. Government Accountability Office website.

General information

Yellow Book CPE requirements:

as outlined by the Government Accountability Office

These requirements are outlined in the GAO’s Guidance on GAGAS Requirements for Continuing Professional Education.

Each auditor performing work in accordance with GAGAS should complete, every 2 years, at least 24 hours of CPE that directly relates to government auditing, the government environment, or the specific or unique environment in which the audited entity operates. Auditors who are involved in any amount of planning, directing, or reporting on GAGAS audits and auditors who are not involved in those activities but charge 20 percent or more of their time annually to GAGAS audits should also obtain at least an additional 56 hours of CPE (for a total of 80 hours of CPE in every 2-year period) that enhances the auditor’s professional proficiency to perform audits. Auditors required to take the total 80 hours of CPE should complete at least 20 hours of CPE in each year of the 2-year periods. Auditors hired or initially assigned to GAGAS audits after the beginning of an audit organization’s 2-year CPE period should complete a prorated number of CPE hours.

    Please note: Auditors must use professional judgment when determining and documenting if a seminar qualifies for Yellow Book in accordance with the Government Accountability Office, Government Auditing Standards, December 2011 Revision and Guidance on GAGAS Requirements for Continuing Professional Education.


    Can CPE taken on taxation subject matter be used to fulfill Yellow Book CPE requirements?

    • Effective January 1, 2004, the GAO has deleted taxation from the list of subjects that always satisfy the 80-hours every two years requirement.
    • Instruction in topics that may meet CPE requirements of licensing bodies or professional organizations no longer automatically satisfy the 80-hour CPE requirement. Any CPE for GAGAS must be in subjects that "directly enhance the auditor's professional proficiency to perform audits and/or attestation engagements."
    • Most tax services are not related to the subject matter of audits performed under GAGAS and therefore do not qualify for satisfying GAGAS requirements. There are some exceptions if taxation relates to an objective of an audit conducted under GAGAS. You must clearly document the rationale for including such taxation training as part of your GAGAS CPE requirement.

    Programs with Yellow Book credits

    The Single Audit from Beginning to End (Webinar) (WA425854)
    11/21/179 a.m. - 5 p.m.Online8 CPEAdd
    ACPEN Signature: 2017 Accounting and Auditing Update (Webinar) (WA412026)
    11/22/179 a.m. - 5 p.m.Online8 CPE / 2 EthicsAdd
    ACPEN Signature: 2017 Accounting and Auditing Update (Webinar) (WA412027)
    11/22/171 - 9 p.m.Online8 CPE / 2 EthicsAdd
    New Government Update: 10 New A&A Risks for CPAs (Webinar) (WX8796)
    11/27/175 - 7 p.m.Online2 CPEAdd
    Surgent's Essential Course for Performing Single Audits Under the New Uniform Guidance for Federal Awards (Webinar) (WSUGID09)
    11/27/178 a.m. - 4 p.m.Online8 CPEAdd
    Single Audit Primer and Update (Webinar) (WX8521)
    11/28/173 - 5 p.m.Online2 CPEAdd
    The GAO's Green Book: Internal Controls (Webinar) (WX8497)
    11/28/1712:30 - 2:30 p.m.Online2 CPEAdd
    New Yellow Book Standards for CPAs in Public Practice (Webinar) (WX8972)
    11/28/179 - 11 a.m.Online2 CPEAdd
    5 Elements of a Finding (Webinar) (WX8489)
    11/29/1712 - 2 p.m.Online2 CPEAdd
    Mistakes Were Made -- Heads Rolled; The Responsibilities of the Governing Board (Webinar) (WA334760)
    11/29/178 - 9:50 a.m.Online2 CPEAdd
    HUD Audits of Multifamily Housing Projects: Audit Requirements Under the HUD Audit Guide and for Single Audits (Webinar) (WCHUDA01)
    12/1/178:30 a.m. - 4 p.m.Online8 CPEAdd
    Mistakes Were Made -- Heads Rolled; The Responsibilities of the Governing Board (Webinar) (WA334819)
    12/1/1710 - 11:50 a.m.Online2 CPEAdd
    New Surgent's Not-for-Profit Financial Statements: Everything You Need to Know Today, Everything You Will Need to Know Tomorrow (Webinar) (WSNPFS05)
    12/1/178 a.m. - 4 p.m.Online8 CPEAdd
    Mistakes Were Made -- Heads Rolled; The Responsibilities of the Governing Board (Webinar) (WA334878)
    12/2/1712 - 1:50 p.m.Online2 CPEAdd
    Practical Solutions for Federal Grants Compliance: A Comprehensive Look at the New Uniform Guidance (Webinar) (WA196220)
    12/2/179 a.m. - 5 p.m.Online8 CPEAdd
    Government Fraud & Abuse: How Reporters Find It Before Auditors (Webinar) (WX8893)
    12/4/1711:30 a.m. - 1:30 p.m.Online2 CPEAdd
    The Single Audit from Beginning to End (Webinar) (WA425855)
    12/4/178 a.m. - 4 p.m.Online8 CPEAdd
    Governmental and Not-for-Profit Annual Update (GNAU)
    12/5/178:30 a.m. - 4:30 p.m.Bloomington, MN8 CPEAdd
    The Yellow Book: From Beginning to End (Webinar) (WA425142)
    12/5/1710 a.m. - 6 p.m.Online8 CPEAdd
    Accounting and Reporting for Not-for-Profit Organizations (FSNPO)
    12/6/178:30 a.m. - 4:30 p.m.Bloomington, MN8 CPEAdd
    Practical Solutions for Federal Grants Compliance: A Comprehensive Look at the New Uniform Guidance (Webinar) (WA196271)
    12/6/179 a.m. - 5 p.m.Online8 CPEAdd
    Single Audit Primer and Update (Webinar) (WX8522)
    12/6/1711 a.m. - 1 p.m.Online2 CPEAdd
    Single Audits: A Case Study Approach (Webinar) (WCAACS01)
    12/6/178:30 a.m. - 4 p.m.Online8 CPEAdd
    New Yellow Book Standards for CPAs in Public Practice (Webinar) (WX8973)
    12/6/174:30 - 6:30 p.m.Online2 CPEAdd
    Frequent Frauds Found in Governments and Not-for-Profits (FFGN)
    12/7/178:30 a.m. - 4:30 p.m.Bloomington, MN8 CPEAdd
    Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Webinar) (WSGNAA07)
    12/7/1710:30 a.m. - 6:30 p.m.Online8 CPEAdd
    Government Fraud Investigator: War Stories From the Trenches (Webinar) (WA357212)
    12/9/1712 - 2 p.m.Online2 CPEAdd
    The Single Audit from Beginning to End (Webinar) (WA425856)
    12/9/179 a.m. - 5 p.m.Online8 CPEAdd
    The Yellow Book: From Beginning to End (Webinar) (WA425143)
    12/9/178 a.m. - 4 p.m.Online8 CPEAdd
    Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (ANFP)
    12/11/178:30 a.m. - 4:30 p.m.Bloomington, MN8 CPEAdd
    Surgent's How to Do a GAAS Audit (Webinar) (WSGAAS05)
    12/11/178 a.m. - 4 p.m.Online8 CPEAdd
    Government Fraud Investigator: War Stories from the Trenches (Webinar) (WX8738)
    12/13/1710 a.m. - 12 p.m.Online2 CPEAdd
    New Financial Reporting Requirements for Nonprofits (Webinar) (WA407153)
    12/13/1710 a.m. - 2 p.m.Online4 CPEAdd
    Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Webinar) (WSANFP04)
    12/15/178 a.m. - 4 p.m.Online8 CPEAdd
    Performance Auditing Essentials (Webinar) (WX8514)
    12/18/178:30 - 10:30 a.m.Online2 CPEAdd
    The GAO's Green Book: Internal Controls (Webinar) (WX8498)
    12/18/173 - 5 p.m.Online2 CPEAdd
    New What You Need to Know to Audit Government Programs (Webinar) (WX8506)
    12/18/1711:30 a.m. - 1:30 p.m.Online2 CPEAdd
    ACPEN Signature: 2017 Not-for-Profit Accounting, Auditing & Tax Update (Webinar) (WA409914)
    12/19/179 a.m. - 5 p.m.Online8 CPE / 1 EthicsAdd
    ACPEN Signature: 2017 Not-for-Profit Accounting, Auditing & Tax Update (Webinar) (WA409915)
    12/19/171 - 9 p.m.Online8 CPE / 1 EthicsAdd
    New Government Update: 10 New A&A Risks for CPAs (Webinar) (WX8797)
    12/19/173 - 5 p.m.Online2 CPEAdd
    New Nonprofit Update: 10 A&A Risks for Controllers and Auditors (Webinar) (WX8907)
    12/19/1712 - 2 p.m.Online2 CPEAdd
    ACPEN Signature: 2017 Governmental Accounting & Auditing Update (Webinar) (WA410425)
    12/20/179 a.m. - 5 p.m.Online8 CPEAdd
    ACPEN Signature: 2017 Governmental Accounting & Auditing Update (Webinar) (WA410426)
    12/20/171 - 9 p.m.Online8 CPEAdd
    5 Elements of a Finding (Webinar) (WX8490)
    12/21/1710 a.m. - 12 p.m.Online2 CPEAdd
    New Yellow Book Standards for Performance Auditors (Webinar) (WX8981)
    12/21/171 - 3 p.m.Online2 CPEAdd
    New Ethics: How I Went from CPA and Hospital Controller to Prisoner (Webinar) (WX9009)
    12/26/1712 - 2 p.m.Online2 CPE / 2 EthicsAdd
    ACPEN Signature: 2017 Accounting and Auditing Update (Webinar) (WA412028)
    12/27/179 a.m. - 5 p.m.Online8 CPE / 2 EthicsAdd
    ACPEN Signature: 2017 Accounting and Auditing Update (Webinar) (WA412029)
    12/27/171 - 9 p.m.Online8 CPE / 2 EthicsAdd
    Practical Solutions for Federal Grants Compliance: A Comprehensive Look at the New Uniform Guidance (Webinar) (WA196322)
    12/28/173 - 11 p.m.Online8 CPEAdd
    Surgent's Essential Course for Performing Single Audits Under the New Uniform Guidance for Federal Awards (Webinar) (WSUGID10)
    12/28/178 a.m. - 4 p.m.Online8 CPEAdd
    Surgent's Fraud and Abuse in Not-for-Profit Entities and Governments: Stealing from Everyone (Webinar) (WSFANG04)
    12/29/178 a.m. - 4 p.m.Online8 CPEAdd
    Government Fraud & Abuse: How Reporters Find It Before Auditors (Webinar) (WX9638)
    1/3/181 - 3 p.m.Online2 CPEAdd
    New Ethics: How I Went from CPA & Hospital Controller to Prisoner (Webinar) (WX9682)
    1/4/181 - 3 p.m.Online2 CPE / 2 EthicsAdd
    ACPEN Signature: 2017 Not-for-Profit Accounting, Auditing & Tax Update (Webinar) (WA409916)
    1/5/189 a.m. - 5 p.m.Online8 CPE / 1 EthicsAdd
    ACPEN Signature: 2017 Not-for-Profit Accounting, Auditing & Tax Update (Webinar) (WA409917)
    1/5/181 - 9 p.m.Online8 CPE / 1 EthicsAdd
    ACPEN Signature: 2017 Governmental Accounting & Auditing Update (Webinar) (WA410427)
    1/9/189 a.m. - 5 p.m.Online8 CPEAdd
    ACPEN Signature: 2017 Governmental Accounting & Auditing Update (Webinar) (WA410428)
    1/9/181 - 9 p.m.Online8 CPEAdd
    New Yellow Book Standards for CPAs in Public Practice (Webinar) (WX9732)
    1/9/1811:30 a.m. - 1:30 p.m.Online2 CPEAdd
    New Financial Reporting Requirements for Nonprofits (Webinar) (WA407154)
    1/10/1810 a.m. - 2 p.m.Online4 CPEAdd
    Government Fraud Investigator: War Stories from the Trenches (Webinar) (WX9565)
    1/11/182 - 4 p.m.Online2 CPEAdd
    New Healthcare Update: 10 NEW Risks to CPAs and Controllers (Webinar) (WX9592)
    1/15/182 - 4 p.m.Online2 CPEAdd
    5 Elements of a Finding (Webinar) (WX9711)
    1/16/1811 a.m. - 1 p.m.Online2 CPEAdd
    ACPEN Signature: 2017 Accounting and Auditing Update (Webinar) (WA412030)
    1/16/189 a.m. - 5 p.m.Online8 CPE / 2 EthicsAdd
    ACPEN Signature: 2017 Accounting and Auditing Update (Webinar) (WA412031)
    1/16/181 - 9 p.m.Online8 CPE / 2 EthicsAdd
    Single Audit Primer and Update (Webinar) (WX9729)
    1/16/182 - 4 p.m.Online2 CPEAdd
    New Yellow Book Standards for Performance Auditors (Webinar) (WX9736)
    1/16/188 - 10 a.m.Online2 CPEAdd
    New Non-Profit Update: 10 A&A Risks for Controllers and Auditors (Webinar) (WX9644)
    1/18/1811 a.m. - 1 p.m.Online2 CPEAdd
    New Government Update: 10 New A&A Risks for CPAs (Webinar) (WX9588)
    1/19/1812 - 2 p.m.Online2 CPEAdd
    ACPEN Signature: 2017 Accounting and Auditing Update (Webinar) (WA412032)
    1/23/189 a.m. - 5 p.m.Online8 CPE / 2 EthicsAdd
    ACPEN Signature: 2017 Accounting and Auditing Update (Webinar) (WA412033)
    1/23/181 - 9 p.m.Online8 CPE / 2 EthicsAdd
    The GAO's Green Book: Internal Controls (Webinar) (WX9713)
    1/23/189 - 11 a.m.Online2 CPEAdd
    New Government Update: 10 New A&A Risks for CPAs (Webinar) (WX9589)
    2/1/181 - 3 p.m.Online2 CPEAdd
    New Yellow Book Standards for CPAs in Public Practice (Webinar) (WX9733)
    2/5/1811 a.m. - 1 p.m.Online2 CPEAdd
    New Ethics: How I Went from CPA & Hospital Controller to Prisoner (Webinar) (WX9683)
    2/12/1810 a.m. - 12 p.m.Online2 CPE / 2 EthicsAdd
    Surgent's Fraud and Abuse in Not-for-Profit Entities and Governments: Stealing from Everyone (Webinar) (WSFANG05)
    2/12/188 a.m. - 4 p.m.Online8 CPEAdd
    Government Fraud Investigator: War Stories from the Trenches (Webinar) (WX9566)
    2/14/181 - 3 p.m.Online2 CPEAdd
    New Non-Profit Update: 10 A&A Risks for Controllers and Auditors (Webinar) (WX9645)
    2/15/182 - 4 p.m.Online2 CPEAdd
    Surgent's Essential Course for Performing Single Audits Under the New Uniform Guidance for Federal Awards (Webinar) (WSUGID11)
    2/15/188 a.m. - 4 p.m.Online8 CPEAdd
    New Yellow Book Standards for Performance Auditors (Webinar) (WX9737)
    2/15/1811 a.m. - 1 p.m.Online2 CPEAdd
    Government Fraud & Abuse: How Reporters Find It Before Auditors (Webinar) (WX9639)
    2/16/1812 - 2 p.m.Online2 CPEAdd
    New Healthcare Update: 10 NEW Risks to CPAs and Controllers (Webinar) (WX9593)
    2/16/182 - 4 p.m.Online2 CPEAdd
    New Government Update: 10 New A&A Risks for CPAs (Webinar) (WX9590)
    3/1/188 - 10 a.m.Online2 CPEAdd
    New Healthcare Update: 10 NEW Risks to CPAs and Controllers (Webinar) (WX9595)
    3/2/1810 a.m. - 12 p.m.Online2 CPEAdd
    New Non-Profit Update: 10 A&A Risks for Controllers and Auditors (Webinar) (WX9646)
    3/5/1812 - 2 p.m.Online2 CPEAdd
    Surgent's How to Do a GAAS Audit (Webinar) (WSGAAS06)
    3/6/188 a.m. - 4 p.m.Online8 CPEAdd
    The GAO's Green Book: Internal Controls (Webinar) (WX9714)
    3/6/181 - 3 p.m.Online2 CPEAdd
    Single Audit Primer and Update (Webinar) (WX9730)
    3/8/1811 a.m. - 1 p.m.Online2 CPEAdd
    New Yellow Book Standards for Performance Auditors (Webinar) (WX9738)
    3/8/182 - 4 p.m.Online2 CPEAdd
    New Ethics: How I Went from CPA & Hospital Controller to Prisoner (Webinar) (WX9684)
    3/12/1812 - 2 p.m.Online2 CPE / 2 EthicsAdd
    5 Elements of a Finding (Webinar) (WX9712)
    3/13/182 - 4 p.m.Online2 CPEAdd
    Government Fraud Investigator: War Stories from the Trenches (Webinar) (WX9567)
    3/13/1810 a.m. - 12 p.m.Online2 CPEAdd
    Ex-CPA Ex-County Auditor Kay Rogers Shares Her Downfall (Webinar) (WX9622)
    3/15/182 - 4 p.m.Online2 CPEAdd
    Government Fraud & Abuse: How Reporters Find It Before Auditors (Webinar) (WX9640)
    3/16/1812 - 2 p.m.Online2 CPEAdd
    New Yellow Book Standards for CPAs in Public Practice (Webinar) (WX9734)
    3/20/189 - 11 a.m.Online2 CPEAdd
    Surgent's Fraud and Abuse in Not-for-Profit Entities and Governments: Stealing from Everyone (Webinar) (WSFANG06)
    3/26/188 a.m. - 4 p.m.Online8 CPEAdd
    New Yellow Book Standards for Performance Auditors (Webinar) (WX9739)
    4/2/189 - 11 a.m.Online2 CPEAdd
    Government Fraud Investigator: War Stories from the Trenches (Webinar) (WX9568)
    4/10/1811:30 a.m. - 1:30 p.m.Online2 CPEAdd
    Government Fraud & Abuse: How Reporters Find It Before Auditors (Webinar) (WX9641)
    4/11/182 - 4 p.m.Online2 CPEAdd
    New Non-Profit Update: 10 A&A Risks for Controllers and Auditors (Webinar) (WX9647)
    4/11/1810 a.m. - 12 p.m.Online2 CPEAdd
    Ex-CPA Ex-County Auditor Kay Rogers Shares Her Downfall (Webinar) (WX9623)
    4/13/1810 a.m. - 12 p.m.Online2 CPEAdd
    New Healthcare Update: 10 NEW Risks to CPAs and Controllers (Webinar) (WX9594)
    4/17/182 - 4 p.m.Online2 CPEAdd
    New Yellow Book Standards for CPAs in Public Practice (Webinar) (WX9735)
    4/18/181 - 3 p.m.Online2 CPEAdd
    Single Audit Primer and Update (Webinar) (WX9731)
    4/23/182 - 4 p.m.Online2 CPEAdd
    Basic Concepts of Governmental Accounting, Financial Reporting and Auditing (Webinar) (WCGAFR01)
    4/25/188:30 a.m. - 4 p.m.Online8 CPEAdd
    New Ethics: How I Went from CPA & Hospital Controller to Prisoner (Webinar) (WX9685)
    4/25/182 - 4 p.m.Online2 CPE / 2 EthicsAdd
    New Government Update: 10 New A&A Risks for CPAs (Webinar) (WX9591)
    4/30/182 - 4 p.m.Online2 CPEAdd
    Surgent's Complete Guide to the Yellow Book (Self-Study) (JSDLYBYB)
    4/1/17Downloadable PDF8 CPEAdd
    Surgent's Complete Guide to the Yellow Book (Self-Study) (JSODYBYB)
    4/1/17On-Demand8 CPEAdd
    Surgent's Fraud and Abuse in Not-for-Profit Entities and Governments: Stealing from Everyone (Self-Study) (JSDLFANG)
    4/1/17Downloadable PDF8 CPEAdd
    Surgent's GAAS from A to Z (Self-Study) (JSDLGAAS)
    4/1/17Downloadable PDF8 CPEAdd
    Surgent's Latest Developments in Government and Nonprofit Accounting (Self-Study) (JSDLGNA4)
    4/1/17Downloadable PDF4 CPEAdd
    Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Self-Study) (JSDLGNAA)
    4/1/17Downloadable PDF8 CPEAdd
    Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Self-Study) (JSODGNAA)
    4/1/17On-Demand8 CPEAdd
    Surgent's Latest Developments in Government and Nonprofit Auditing (Self-Study) (JSDLGAU4)
    4/1/17Downloadable PDF4 CPEAdd
    Surgent's Latest Developments in Governmental Accounting and Auditing (Self-Study) (JSDLGVAA)
    4/1/17Downloadable PDF8 CPEAdd
    Surgent's Latest Developments in Nonprofit Accounting and Auditing (Self-Study) (JSDLNPAA)
    4/1/17Downloadable PDF8 CPEAdd
    Surgent's Performing Financial Audits Under the Yellow Book (Self-Study) (JSDLYBK4)
    4/1/17Downloadable PDF4 CPEAdd
    Surgent's Recent Frauds Occurring in Not-for-Profit Entities and Governments (Self-Study) (JSDLFNG4)
    4/1/17Downloadable PDF4 CPEAdd