February 20, 2024


2 Total CPE Credits


2018 Yellow Book Independence Requirements

  • Instructor

    Daniel Bradley

Learning Objectives

After attending this presentation you will be able to:

  • Identify requirements related to determining and documenting independence under the 2018 Government Auditing Standards
  • Recall core concepts fundamental to documenting independence when the auditor prepares the financial statement in their entirety
  • Recall core concepts related to your clients' skills, knowledge, or experience (SKE)
  • Recognize clarifications related to non-attest services that always impair independence
  • Recall significant independence requirements contained in 2018 Government Auditing Standards

Major Topics

The major topics that will be covered in this class include:

  • Key changes to documenting independence in an audit conducted in accordance with GAGAS
  • Enhanced documentation required once a significant threat has been identified and the safeguards applied
  • Clarifications related to certain services that always impair independence
  • Clarification related to when the conceptual framework must be used
  • Clarifications related to determining if clients possess suitable skills, knowledge or experience to take responsibility for the non-attest services provided by auditors
  • Other important matters contained in the 2018 Government Auditing Standards related to independence

CPE Credits Available

Total CPE
Auditing (Governmental)

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • A&A

Advanced Preparation


Intended Audience

Anyone involved in GAGAS audit as well as anyone who want a firmer grasp on independence.


CPA Crossings

Register For This Event

  • ASCPA Member

    $ 89 89
  • ASCPA Non-Member

    $ 139 139
    Your Price

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