June 22, 2022


8 Total CPE Credits


Basic Understanding of Yellow Book and Single Audit

Learning Objectives

  • Apply the most recent requirements of Government Auditing Standards towards auditing governments/not-for-profits
  • Recognize the critical considerations in OMB and Government Auditing Standards
  • Identify the Federal Funds and Single Audit Requirements

Major Topics

  • Overview of the 2018 Revision Government Auditing Standards
  • Understanding the conceptual framework of independence
  • Evaluating non-audit services provided and the threat of independence
  • New ruling on Continuing Professional Education
  • Introduction of a new concept referred to as "Waste"
  • Review Engagements under Government Auditing Standards
  • Gain an understanding of the requirements for performing a Uniform Guidance compliance audit
  • Internal control over financial reporting vs. Internal control over compliance requirements
  • Understand the differences of the auditor's reports issued under Government Auditing Standards

CPE Credits Available

Total CPE
Accounting & Auditing

Things to Know About This Course



Advanced Preparation


Intended Audience

Auditors who perform financial statement and compliance audit under Government Auditing Standards, internal auditors and those responsible for grant management.


California Society of CPAs

This event has ended.