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 continuing education requirements are governed by the U.S. Government Accountability Office.
  • One Yellow Book hour = 50 minutes (equivalent to a CPE hour).
  • There is no formal pre-approval process for the MNCPA or any other sponsor to qualify a course for Yellow Book credit. 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, July 2007 Revision (PDF) and Guidance on GAGAS Requirements for Continuing Professional Education, GAO-05-058.

More information on Yellow Book requirements 

Yellow Book CPE requirements:

as outlined by the Government Accountability Office

These requirements are effective June 30, 2005, as outlined in the GAO’s Guidance on GAGAS Requirements for Continuing Professional Education (PDF).

Auditors performing work under GAGAS should complete every two years:

  • At least 80 hours of CPE that directly enhances the auditor’s professional proficiency to perform audits or attestation engagements, with a minimum of 20 hours in any one year of the two-year period.
  • At least 24 of the 80 hours of CPE should be in subjects directly related to government auditing, the government environment, or the specific or unique environment in which the audited entity operates.

EXCEPTION: Auditors performing work under GAGAS who are only involved in performing fieldwork but are not involved in planning, directing, or reporting on the audit or attestation engagement, and who charge less than 20% of their time annually to GAGAS audits and attestation engagements, should complete every two years:

  • At least 24 hours of CPE in subjects and topics directly related to government auditing, the government environment, or the specific or unique environment in which the audited entity operates, but are exempt from the remainder of the 80-hour CPE requirement.  

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, July 2007 Revision (PDF) and Guidance on GAGAS Requirements for Continuing Professional Education, GAO-05-058.


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 Continuing Professional Education credits

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Interviewing and Interrogation: The Most Important Part of Any Audit (IIA)
  • Bloomington, MN
  • 9/18/2014
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OMB A-133 From A to Z (Live Webcast) (WSA13302)
  • 9/18/2014
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Internal Controls: Documentation and Testing (ICDT)
  • Bloomington, MN
  • 9/19/2014
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Auditing Not-for-Profit Entities: Skills for an Effective and Efficient Audit (Live Webcast) (WSANFP02)
  • 9/25/2014
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Advanced Auditing of HUD-Assisted Projects (EO-AHUD)
  • Bloomington, MN
  • 10/6/2014
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Fraud and Abuse in Government Entities (Webcast) (WX2717)
  • 10/6/2014
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Fraud and Abuse in Nonprofits (Webcast) (WX2721)
  • 10/6/2014
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Surgent's Government and Nonprofit A&A Update 2014: GASB and FASB Activities (Live Webcast) (WSGVGF02)
  • 10/6/2014
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Latest Developments in Government and Nonprofit Accounting and Auditing 2014 (Live Webcast) (WSGNAA03)
  • 10/16/2014
Register Now
GAAS from A to Z (Live Webcast) (WSGAAS03)
  • 10/20/2014
Register Now
MNCPA Audits of Local Governments Conference (XACA)
  • Brooklyn Center, MN
  • 10/20/2014
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Governmental and Not-for-Profit Annual Update (ZDGNAU)
  • Proctor, MN
  • 10/22/2014
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Applying OMB Circular A-133 to Not-for-Profit and Governmental Organizations (EO-OMB)
  • Bloomington, MN
  • 10/23/2014
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Analytical Procedures for Nonprofit Organizations (EO-APF)
  • Bloomington, MN
  • 10/24/2014
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Fraud & Abuse In Not-For-Profit Entities & Governments: Stealing From Everyone (Live Webcast) (WSFANG04)
  • 10/28/2014
Register Now
Fraud and Abuse in Government Entities (Webcast) (WX2718)
  • 11/5/2014
Register Now
Fraud and Abuse in Nonprofits (Webcast) (WX2722)
  • 11/5/2014
Register Now
Surgent's Government and Nonprofit A&A Update 2014: Yellow Book and A-133 Activities (Live Webcast) (WSGVYA02)
  • 11/5/2014
Register Now
Audits of HUD-Assisted Projects (HUD)
  • Bloomington, MN
  • 11/6/2014
Add To Cart
990 Schedules: Advanced (AD990)
  • Bloomington, MN
  • 11/7/2014
Add To Cart
Accounting And Reporting For Not-For-Profits Issues And Answers (Live Webcast) (WSARNP02)
  • 11/11/2014
Register Now
OMB A-133 From A to Z (Live Webcast) (WSA13303)
  • 11/17/2014
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A Complete Guide To The Yellow Book (Live Webcast) (WSYBYB04)
  • 11/19/2014
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Not-for-Profit Auditing Made Easy (NFPME)
  • Bloomington, MN
  • 11/19/2014
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Frequently Missed Issues for OMB Circular A-133 Audits (FMI)
  • Bloomington, MN
  • 11/20/2014
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Understanding the Yellow Book Independence, CPE, and Peer Review (Live Webcast) (WSYBID03)
  • 11/21/2014
Register Now
Fraud and Abuse in Government Entities (Webcast) (WX2719)
  • 12/3/2014
Register Now
Fraud and Abuse in Nonprofits (Webcast) (WX2723)
  • 12/3/2014
Register Now
Latest Developments in Government and Nonprofit Accounting and Auditing 2014 (Live Webcast) (WSGNAA04)
  • 12/3/2014
Register Now
Not-for-Profit Accounting and Reporting: From Start to Finish (NPAR)
  • Bloomington, MN
  • 12/8/2014
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Governmental and Not-for-Profit Annual Update (GNAU)
  • Bloomington, MN
  • 12/9/2014
Add To Cart
Frequent Frauds Found in Governments and Not for Profits (FFGN)
  • Bloomington, MN
  • 12/10/2014
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GAAS from A to Z (Live Webcast) (WSGAAS04)
  • 12/11/2014
Register Now
Understanding the Yellow Book Foundational Concepts and Financial Audits (Live Webcast) (WSYBFC02)
  • 12/15/2014
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ACPEN Signature Series: 2014 Governmental Accounting and Auditing Update (WA108973)
  • 12/19/2014
Register Now
Fraud & Abuse In Not-For-Profit Entities & Governments: Stealing From Everyone (Live Webcast) (WSFANG05)
  • 12/29/2014
Register Now
Fraud and Abuse in Nonprofits (Webcast) (WX2724)
  • 12/30/2014
Register Now
ACPEN Signature Series: 2014 Governmental Accounting and Auditing Update (WA108974)
  • 1/14/2015
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