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8.0 Credits

Do you want to learn about the 2018 revision to Government Auditing Standards (GAGAS or GAS or the "Yellow Book")? This course is based on Government Auditing Standards, 2018 Revision, which is effective for financial audits of fiscal years ending on or after June 30, 2020. It provides an excellent baseline of information for accountants as it relates to understanding the guidance in the new Yellow Book. It also provides detailed information regarding auditor independence as found in Government Auditing Standards, 2018 Revision. It is essential that all auditors planning and conducting engagements in accordance with the new Yellow Book understand and be able to discern the requirements related to independence as found in Government Auditing Standards, 2018 Revision because those independence standards are effective for fiscal years beginning July 1, 2019.


 Identify the guidance found in Government Auditing Standards, 2018 Revision  Recognize the relationship between GAS and other professional standards.  Recognize the Yellow Book guidance regarding independence as found in Government Auditing Standards, 2018 Revision.  Identify the new Yellow Book requirements for financial statement audits, attestation engagements, and performance audits.

Major Topics

 Foundation and principles for government auditing  General requirements for complying with GAGAS  Ethics, independence, and professional judgment  Competence and CPE  Quality control and peer review  Standards for financial audits  Standards for attestation and review engagements  Fieldwork and reporting standards for performance audits

Designed For

Government auditors and public accountants that will be planning or conducting engagements in accordance with Government Auditing Standards, 2018 Revision ("Yellow Book")


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Materials Option

How would you like to receive your course materials?:

Your registration fee includes an electronic copy of the course manual. Your eMaterials will be available for download in the "My CPE" area of the website one week before the program date. Please note: Program cancellations will not be allowed once you have downloaded your eMaterials from the website. Copyright note: Reproduction or distribution of the manual or any portion of it is prohibited unless written permission is obtained from the course provider.

We will print a manual and provide it to you at registration the morning of the program.

AICPA members take $30 off the price.