Yellow Book Financial Audits (Self-Study)

Code: JI163822

Date Valid for one year from purchase date
Format Self-Study (On-Demand)
CPE credits CPE 4.0
4.0 Yellow Book recommended
of study
Accounting (Governmental) - Technical (4.0)
Standard member fee $69.00
checkmarkStandard nonmember fee $89.00

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This CPE course provides a foundational knowledge for performing audits under Government Auditing Standards (GAS), and provides everything you need to perform your Yellow Book audit in compliance with current standards and requirements. You'll learn key concepts, audit planning best practices, the latest on ethics and independence, current developments, and much more.

Who should take this program?

Government auditors and public accountants planning or conducting audits in accordance with Generally Accepted Government Auditing Standards ("Yellow Book")

Major subjects

  • Foundation and ethical principles of government auditing
  • Standards for use and application of Generally Accepted Government Auditing Standards (GAGAS) ("Yellow Book")
  • General standards
  • Standards for financial audits
  • Latest developments

Learning objective(s)

  • Recall the concepts and guidance found in the Yellow Book.
  • Recognize Yellow Book requirements related to CPE, independence, and peer review.
  • Identify the additional requirements for performing an audit under Government Auditing Standards.
  • Recognize the additional reporting requirements for financial audits.


Course code Code JI163822
Sponsor AICPA
NASBA ID#: 112891
Level Basic
Format Self-Study (On-Demand)
Prerequisites Prereq. None