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

    New Financial Reporting Requirements for Nonprofits (Webinar) (WA756080)
    10/24/1810 a.m. - 2 p.m.Online4 CPEAdd
    Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Webinar) (WSANFP04)
    10/24/188 a.m. - 4 p.m.Online8 CPEAdd
    Government Fraud Investigator: War Stories from the Trenches (Webinar) (WX11146)
    10/25/1811 a.m. - 1 p.m.Online2 CPEAdd
    Not-for-Profit Accounting and Auditing Update (Webinar) (WI4NAU04)
    10/25/1812 - 4 p.m.Online4 CPEAdd
    Advanced Auditing of HUD-Assisted Projects (EO-AHUD)
    10/26/188:30 a.m. - 4:30 p.m.Bloomington, MN8 CPEAdd
    Bribery and Corruption: It CAN Happen in Your Organization (Webinar) (WA760929)
    10/31/1810 a.m. - 12 p.m.Online2 CPEAdd
    Fraud Risk Management and Assessment (Webinar) (WA761745)
    10/31/181 - 3 p.m.Online2 CPEAdd
    Governmental Pensions: Prepare for a Changing Landscape (Webinar) (WI4PEN04)
    10/31/188 a.m. - 12 p.m.Online4 CPEAdd
    Performance Auditing Made Easy (Webinar) (WA762546)
    10/31/188 - 10 a.m.Online2 CPEAdd
    New Surgent's The Essential Course for Preparing Not-for-Profit Financial Statements Under ASU No. 2016-14 (Webinar) (WSENFP07)
    10/31/188 a.m. - 4 p.m.Online8 CPEAdd
    New ASU No. 2016-14 in Just Four Hours (ASU4)
    11/1/188:30 a.m. - 12 p.m.Bloomington, MN4 CPEAdd
    Benford's Law: A Valuable Audit Tool (Webinar) (WA758465)
    11/1/1811 a.m. - 1 p.m.Online2 CPEAdd
    Fraud Brainstorming and Interviewing Techniques for Auditors and Accountants (Webinar) (WA759297)
    11/1/182 - 4 p.m.Online2 CPEAdd
    Fraud In Construction Contracting and Procurement (Webinar) (WA760113)
    11/1/187 - 10 a.m.Online3 CPEAdd
    Nonprofit Update: A&A Risks for Controllers and Auditors (Webinar) (WX11245)
    11/1/182 - 4 p.m.Online2 CPEAdd
    New The 2018 Yellow Book Revision (QUA4)
    11/1/181 - 4:30 p.m.Bloomington, MN4 CPEAdd
    New The 2018 Yellow Book Revision (Webinar) (WSQUA403)
    11/1/188 - 11:30 a.m.Online4 CPEAdd
    ACPEN Signature: 2018 Accounting and Auditing Update (Webinar) (WA785382)
    11/2/189 a.m. - 5 p.m.Online8 CPE / 2 EthicsAdd
    ACPEN Signature: 2018 Accounting and Auditing Update (Webinar) (WA785383)
    11/2/181 - 9 p.m.Online8 CPE / 2 EthicsAdd
    Financial Reporting for Not-for-Profit Entities (Webinar) (WI4NFP03)
    11/2/1812 - 4 p.m.Online4 CPEAdd
    New Latest Developments in Government and Nonprofit Accounting and Auditing (GNAA)
    11/2/188:30 a.m. - 4:30 p.m.Bloomington, MN8 CPEAdd
    Surgent's The Essential Course for Performing Single Audits Under the Uniform Guidance for Federal Awards (Webinar) (WSUGID06)
    11/2/188 a.m. - 4 p.m.Online8 CPEAdd
    New Financial Reporting Requirements for Nonprofits (Webinar) (WA756131)
    11/5/1810 a.m. - 2 p.m.Online4 CPEAdd
    Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Webinar) (WSGNAA07)
    11/5/1810:30 a.m. - 6:30 p.m.Online8 CPEAdd
    Yellow Book Financial Audits (Webinar) (WI4EOY04)
    11/5/188 a.m. - 12 p.m.Online4 CPEAdd
    Government Fraud Investigator: War Stories from the Trenches (Webinar) (WA653846)
    11/6/187 - 9 a.m.Online2 CPEAdd
    Surgent's Fraud and Abuse in Not-for-Profit Entities and Governments: Stealing from Everyone (Webinar) (WSFANG06)
    11/6/188 a.m. - 4 p.m.Online8 CPEAdd
    Surgent's How to Do a GAAS Audit (Webinar) (WSGAAS06)
    11/7/188 a.m. - 4 p.m.Online8 CPEAdd
    ACPEN Signature: 2018 Governmental Accounting & Auditing Update (Webinar) (WA783648)
    11/9/189 a.m. - 5 p.m.Online8 CPEAdd
    ACPEN Signature: 2018 Governmental Accounting & Auditing Update (Webinar) (WA783649)
    11/9/181 - 9 p.m.Online8 CPEAdd
    Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Webinar) (WSANFP05)
    11/9/188 a.m. - 4 p.m.Online8 CPEAdd
    New Surgent's The Essential Course for Preparing Not-for-Profit Financial Statements Under ASU No. 2016-14 (Webinar) (WSENFP08)
    11/12/188 a.m. - 4 p.m.Online8 CPEAdd
    Applying the Uniform Guidance in Your Single Audits (Webinar) (WIINUG04)
    11/13/188 a.m. - 4 p.m.Online8 CPEAdd
    New The 2018 Yellow Book Revision (Webinar) (WSQUA404)
    11/13/1812:30 - 4 p.m.Online4 CPEAdd
    5 Elements of a Finding (Webinar) (WX11424)
    11/14/185 - 7 p.m.Online2 CPEAdd
    Surgent's The Essential Course for Performing Single Audits Under the Uniform Guidance for Federal Awards (Webinar) (WSUGID07)
    11/14/188 a.m. - 4 p.m.Online8 CPEAdd
    Yellow Book Standards for Performance Auditors (Webinar) (WX11482)
    11/14/182 - 4 p.m.Online2 CPEAdd
    Not-for-Profit Accounting and Auditing Update (Webinar) (WI4NAU05)
    11/15/1812 - 4 p.m.Online4 CPEAdd
    Surgent's Fraud and Abuse in Not-for-Profit Entities and Governments: Stealing from Everyone (Webinar) (WSFANG07)
    11/15/188 a.m. - 4 p.m.Online8 CPEAdd
    Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Webinar) (WSGNAA08)
    11/16/188 a.m. - 4 p.m.Online8 CPEAdd
    Single Audit Primer and Update (Webinar) (WX11466)
    11/19/181 - 3 p.m.Online2 CPEAdd
    The GAO's Green Book: Internal Controls (Webinar) (WX11432)
    11/20/183 - 5 p.m.Online2 CPEAdd
    Benford's Law: A Valuable Audit Tool (Webinar) (WA758466)
    11/21/182 - 4 p.m.Online2 CPEAdd
    Bribery and Corruption: It CAN Happen in Your Organization (Webinar) (WA760930)
    11/21/181 - 3 p.m.Online2 CPEAdd
    Fraud Brainstorming and Interviewing Techniques for Auditors and Accountants (Webinar) (WA759298)
    11/21/187 - 9 a.m.Online2 CPEAdd
    Fraud In Construction Contracting and Procurement (Webinar) (WA760114)
    11/21/188 - 11 a.m.Online3 CPEAdd
    Fraud Risk Management and Assessment (Webinar) (WA761746)
    11/21/188 - 10 a.m.Online2 CPEAdd
    Governmental Pensions: Prepare for a Changing Landscape (Webinar) (WI4PEN05)
    11/21/188 a.m. - 12 p.m.Online4 CPEAdd
    Performance Auditing Made Easy (Webinar) (WA762547)
    11/21/1811 a.m. - 1 p.m.Online2 CPEAdd
    Government Fraud & Abuse: How Reporters Find It Before Auditors (Webinar) (WX11225)
    11/23/1811 a.m. - 1 p.m.Online2 CPEAdd
    New The 2018 Yellow Book Revision (Webinar) (WSQUA405)
    11/26/1812:30 - 4 p.m.Online4 CPEAdd
    Presentation Skills for Accountants and Auditors (Webinar) (WX11457)
    11/27/183 - 5 p.m.Online2 CPEAdd
    Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Webinar) (WSGNAA09)
    11/27/188 a.m. - 4 p.m.Online8 CPEAdd
    Yellow Book Standards for CPAs in Public Practice (Webinar) (WX11474)
    11/27/189 - 11 a.m.Online2 CPEAdd
    New Surgent's The Essential Course for Preparing Not-for-Profit Financial Statements Under ASU No. 2016-14 (Webinar) (WSENFP09)
    11/28/188 a.m. - 4 p.m.Online8 CPEAdd
    GASB No. 74 & 75: Best Practices in OPEB Accounting & Auditing (Webinar) (WI4OPE05)
    11/30/188 a.m. - 12 p.m.Online4 CPEAdd
    Financial Reporting for Not-for-Profit Entities (Webinar) (WI4NFP04)
    12/4/1812 - 4 p.m.Online4 CPEAdd
    Government Fraud Investigator: War Stories from the Trenches (Webinar) (WA653899)
    12/4/188 - 10 a.m.Online2 CPEAdd
    Nonprofit Update: A&A Risks for Controllers and Auditors (Webinar) (WX11246)
    12/4/185 - 7 p.m.Online2 CPEAdd
    Surgent's Fraud and Abuse in Not-for-Profit Entities and Governments: Stealing from Everyone (Webinar) (WSFANG08)
    12/5/188 a.m. - 4 p.m.Online8 CPEAdd
    Yellow Book Financial Audits (Webinar) (WI4EOY05)
    12/5/188 a.m. - 12 p.m.Online4 CPEAdd
    Efficient and Effective HUD Audits: Requirements for Multifamily Housing Projects (Webinar) (WCHUDA02)
    12/6/188:30 a.m. - 4 p.m.Online8 CPEAdd
    Efficient and Effective HUD Audits: Requirements for Multifamily Housing Projects (Webinar) (WCHUDA03)
    12/6/1810:30 a.m. - 6 p.m.Online8 CPEAdd
    Presentation Skills for Accountants and Auditors (Webinar) (WX11458)
    12/6/1810 a.m. - 12 p.m.Online2 CPEAdd
    New The 2018 Yellow Book Revision (Webinar) (WSQUA406)
    12/6/188 - 11:30 a.m.Online4 CPEAdd
    New Surgent's The Essential Course for Preparing Not-for-Profit Financial Statements Under ASU No. 2016-14 (Webinar) (WSENFP10)
    12/7/188 a.m. - 4 p.m.Online8 CPEAdd
    Governmental Pensions: Prepare for a Changing Landscape (Webinar) (WI4PEN06)
    12/11/1812 - 4 p.m.Online4 CPEAdd
    Single Audits: A Case Study Approach (Webinar) (WCAACS03)
    12/11/188:30 a.m. - 4 p.m.Online8 CPEAdd
    Single Audits: A Case Study Approach (Webinar) (WCAACS04)
    12/11/1810:30 a.m. - 6 p.m.Online8 CPEAdd
    New The 2018 Yellow Book Revision (Webinar) (WSQUA407)
    12/11/1812:30 - 4 p.m.Online4 CPEAdd
    Bribery and Corruption: It CAN Happen in Your Organization (Webinar) (WA760931)
    12/12/188 - 10 a.m.Online2 CPEAdd
    Fraud Risk Management and Assessment (Webinar) (WA761747)
    12/12/1811 a.m. - 1 p.m.Online2 CPEAdd
    Performance Auditing Made Easy (Webinar) (WA762548)
    12/12/182 - 4 p.m.Online2 CPEAdd
    Accounting and Reporting for Not-for-Profit Organizations (FSNPO)
    12/13/188:30 a.m. - 4:30 p.m.Bloomington, MN8 CPEAdd
    Benford's Law: A Valuable Audit Tool (Webinar) (WA758467)
    12/13/187 - 9 a.m.Online2 CPEAdd
    Fraud Brainstorming and Interviewing Techniques for Auditors and Accountants (Webinar) (WA759299)
    12/13/188 - 10 a.m.Online2 CPEAdd
    Fraud In Construction Contracting and Procurement (Webinar) (WA760115)
    12/13/1811 a.m. - 2 p.m.Online3 CPEAdd
    Avoiding Problems in Conducting Single Audits (Webinar) (WCAPSA01)
    12/14/1810:30 a.m. - 6 p.m.Online8 CPEAdd
    Governmental and Not-for-Profit Annual Update (GNAU2)
    12/14/188:30 a.m. - 4:30 p.m.Bloomington, MN8 CPEAdd
    New Financial Reporting Requirements for Nonprofits (Webinar) (WA756182)
    12/17/1810 a.m. - 2 p.m.Online4 CPEAdd
    Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Webinar) (WSGNAA10)
    12/17/188 a.m. - 4 p.m.Online8 CPEAdd
    Yellow Book Standards for CPAs in Public Practice (Webinar) (WX11475)
    12/17/183 - 5 p.m.Online2 CPEAdd
    5 Elements of a Finding (Webinar) (WX11425)
    12/18/184 - 6 p.m.Online2 CPEAdd
    ACPEN Signature: 2018 Governmental Accounting & Auditing Update (Webinar) (WA783650)
    12/18/189 a.m. - 5 p.m.Online8 CPEAdd
    ACPEN Signature: 2018 Governmental Accounting & Auditing Update (Webinar) (WA783651)
    12/18/181 - 9 p.m.Online8 CPEAdd
    Applying the Uniform Guidance in Your Single Audits (Webinar) (WIINUG05)
    12/18/188 a.m. - 4 p.m.Online8 CPEAdd
    Single Audit Primer and Update (Webinar) (WX11467)
    12/18/1812:30 - 2:30 p.m.Online2 CPEAdd
    Surgent's The Essential Course for Performing Single Audits Under the Uniform Guidance for Federal Awards (Webinar) (WSUGID08)
    12/18/188 a.m. - 4 p.m.Online8 CPEAdd
    The GAO's Green Book: Internal Controls (Webinar) (WX11433)
    12/18/1810 a.m. - 12 p.m.Online2 CPEAdd
    Surgent's How to Do a GAAS Audit (Webinar) (WSGAAS07)
    12/19/188 a.m. - 4 p.m.Online8 CPEAdd
    Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Webinar) (WSANFP06)
    12/20/188 a.m. - 4 p.m.Online8 CPEAdd
    ACPEN Signature: 2018 Accounting and Auditing Update (Webinar) (WA785384)
    12/21/189 a.m. - 5 p.m.Online8 CPE / 2 EthicsAdd
    ACPEN Signature: 2018 Accounting and Auditing Update (Webinar) (WA785385)
    12/21/181 - 9 p.m.Online8 CPE / 2 EthicsAdd
    Government Fraud Investigator: War Stories from the Trenches (Webinar) (WX11147)
    12/21/184 - 6 p.m.Online2 CPEAdd
    New The 2018 Yellow Book Revision (Webinar) (WSQUA408)
    12/21/188 - 11:30 a.m.Online4 CPEAdd
    Yellow Book Standards for Performance Auditors (Webinar) (WX11483)
    12/26/183:30 - 5:30 p.m.Online2 CPEAdd
    GASB No. 74 & 75: Best Practices in OPEB Accounting & Auditing (Webinar) (WI4OPE06)
    12/27/1812 - 4 p.m.Online4 CPEAdd
    New Surgent's The Essential Course for Preparing Not-for-Profit Financial Statements Under ASU No. 2016-14 (Webinar) (WSENFP11)
    12/27/188 a.m. - 4 p.m.Online8 CPEAdd
    Surgent's Fraud and Abuse in Not-for-Profit Entities and Governments: Stealing from Everyone (Webinar) (WSFANG09)
    12/28/188 a.m. - 4 p.m.Online8 CPEAdd
    Not-for-Profit Accounting and Auditing Update (Webinar) (WI4NAU06)
    12/31/188 a.m. - 12 p.m.Online4 CPEAdd
    Nonprofit Update: A&A Risks for Controllers and Auditors (Webinar) (WX11250)
    1/3/191 - 3 p.m.Online2 CPEAdd
    Yellow Book Financial Audits (Webinar) (WI4EOY06)
    1/3/198 a.m. - 12 p.m.Online4 CPEAdd
    Applying the Uniform Guidance in Your Single Audits (Webinar) (WIINUG06)
    1/14/199:30 a.m. - 5:30 p.m.Online8 CPEAdd
    Presentation Skills for Accountants and Auditors (Webinar) (WX11459)
    1/15/199 - 11 a.m.Online2 CPEAdd
    New Advanced Auditing of HUD-Assisted Projects (Self-Study) (JI163613)
    4/1/18On-Demand6 CPEAdd
    New Advanced Topics in a Single Audit (Self-Study) (JI164292)
    4/1/18On-Demand9.5 CPEAdd
    New AICPA's Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs (Self-Study) (JI163163)
    4/1/18On-Demand9 CPEAdd
    New Applying the Uniform Guidance for Federal Awards in Your Single Audit (Self-Study) (JI164302)
    4/1/18On-Demand10.5 CPEAdd
    New Fundamentals for Performing a Single Audit under the Uniform Guidance for Federal Awards (Self-Study) (JI164311)
    4/1/18On-Demand8 CPEAdd
    New Not-for-Profit Financial Reporting: Mastering the Unique Requirements (Self-Study) (JI165880)
    4/1/18On-Demand4 CPEAdd
    New Studies on Single Audit and Yellow Book Deficiencies (Self-Study) (JI163503)
    4/1/18On-Demand7.5 CPEAdd
    Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Self-Study) (JSDLANFP)
    4/1/18Downloadable PDF8 CPEAdd
    Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Self-Study) (JSODANFP)
    4/1/18On-Demand8 CPEAdd
    Surgent's Fraud and Abuse in Not-for-Profit Entities and Governments: Stealing from Everyone (Self-Study) (JSDLFANG)
    4/1/18Downloadable PDF8 CPEAdd
    Surgent's Fraud and Abuse in Not-for-Profit Entities and Governments: Stealing from Everyone (Self-Study) (JSODFANG)
    4/1/18On-Demand8 CPEAdd
    Surgent's How to Do a GAAS Audit (Self-Study) (JSDLGAAS)
    4/1/18Downloadable PDF8 CPEAdd
    Surgent's How to Do a GAAS Audit (Self-Study) (JSODGAAS)
    4/1/18On-Demand8 CPEAdd
    Surgent's Latest Developments in Government and Nonprofit Accounting (Self-Study) (JSDLGNA4)
    4/1/18Downloadable PDF4 CPEAdd
    Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Self-Study) (JSDLGNAA)
    4/1/18Downloadable PDF8 CPEAdd
    Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Self-Study) (JSODGNAA)
    4/1/18On-Demand8 CPEAdd
    Surgent's Latest Developments in Government and Nonprofit Auditing (Self-Study) (JSDLGAU4)
    4/1/18Downloadable PDF4 CPEAdd
    Surgent's Latest Developments in Governmental Accounting and Auditing (Self-Study) (JSDLGVAA)
    4/1/18Downloadable PDF8 CPEAdd
    Surgent's Latest Developments in Nonprofit Accounting and Auditing (Self-Study) (JSDLNPAA)
    4/1/18Downloadable PDF8 CPEAdd
    Surgent's Recent Frauds Occurring in Not-for-Profit Entities and Governments (Self-Study) (JSDLFNG4)
    4/1/18Downloadable PDF4 CPEAdd
    Surgent's The Essential Course for Performing Single Audits Under the Uniform Guidance for Federal Awards (Self-Study) (JSDLUGID)
    4/1/18Downloadable PDF8 CPEAdd
    Surgent's The Essential Course for Performing Single Audits Under the Uniform Guidance for Federal Awards (Self-Study) (JSODUGID)
    4/1/18On-Demand8 CPEAdd
    New Yellow Book Financial Audits (Self-Study) (JI163822)
    4/1/18On-Demand4 CPEAdd