Yellow Book CPE

One-stop shopping for this topic in the course format of your choice!

We have gathered together multiple format options for you to find both in-depth and up-to-the-minute learning solutions for this important topic. From customized in-house consulting and training from AuditWatch, to convenient and affordable webinars, you will find what you need to stay abreast of Yellow Book issues on this page.
 

Checkpoint Learning Webinars

Quarterly Yellow Book Update: Q3 2018
2 CPE Credits | $89 or Free for Premier or Premier Plus Subscribers*
AUG. 15, 2018,  12:00 PM - 2:00 PM CT
SEP. 12, 2018,  12:00 PM - 2:00 PM CT
This quarterly webinar will bring you up to date on the latest developments in accounting and financial reporting that may affect governmental and nonprofit entities. Topics will focus on activities of the GASB and FASB including new pronouncements and implementation guides, and the status of exposure drafts and current projects. The webinar will also cover the recent activities of the FASB Not-for-Profit Advisory Committee. Other webinar topics may include updated guidance relating to compliance audits and Generally Accepted Government Auditing Standards.
 

Introduction to Audits of Nonprofit and Governmental Entities
8 CPE Credits | $189 or Free for Premier Plus Subscribers*
AUG. 23, 2018, 9:00 AM - 5:00 PM CT
This webinar focuses on the fundamentals of auditing nonprofit organizations and governmental entities including their unique characteristics. It is designed to provide practitioners that are new to this practice area an overview of the audit fundamentals and to provide the experienced auditor with a solid refresher. Summary of topics covered: 

  • Fundamental auditing standards applicable to audits of nonprofit organizations and governmental entities
  • Risk assessment procedures, substantive procedures and tests of controls; including sampling 
  • Special accounting and auditing considerations in nonprofit and governmental audits
     

What is a Yellow Book Financial Audit?
2 CPE Credits | $89 or Free for Premier or Premier Plus Subscribers*
SEP. 7, 2018,  12:00 PM - 2:00 PM CT
Increase your understanding of when a Yellow Book financial audit is required. This webinar will also help you recognize the difference between generally accepted auditing standards (GAAS) and generally accepted governmental auditing standards (GAGAS), as well as, the additional GAGAS requirements for performing a financial audit.
 

Everything You Wanted to Know About Generally Accepted Government Auditing Standards (GAGAS) for Financial Audits
8 CPE Credits | $189 or Free for Premier Plus Subscribers*
SEP. 20, 2018,  9:00 AM - 5:00 PM CT
This webinar provides a comprehensive look at the Yellow Book standards and seeks to answer some of the most common questions about when and how these standards apply.  Discussion includes such topics as the following: 

  • When are generally accepted government auditing standards applicable?  
  • What are the ethical principles and independence requirement of GAGAS?  
  • How do other standards relate to GAGAS?  
  • Is there certain GAGAS terminology that you need to know?  
  • What are the specific GAGAS for financial audits?  
  • Does GAGAS apply to audits other than financial audits?  
  • Are there specific risks to consider in a GAGAS financial audit?  
The webinar will also discuss practical practice issues and much more.
 

Government & Nonprofit Update
8 CPE Credits | $189 or Free for Premier Plus Subscribers*
SEP. 27, 2018,  9:00 AM - 5:00 PM CT
In this session, you will understand the recent changes to generally accepted accounting principles (GAAP) that affect governmental and nonprofit entities. This session also provides an update on compliance and financial statement auditing that includes Compliance Audits AU-C935, government auditing standards — 2011 revisions, generally accepted auditing standards (the AICPA clarity project), and industry and regulatory developments. Attending this webinar will improve your ability to identify the significant authoritative pronouncements that have been recently issued and assess practice issues.  This webinar will cover: 

  • GASB Statements No. 60 to 71 
  • GASB current projects 
  • Other GASB updates such as: Implementation guides, Codification, White Paper, and Governmental Accounting Research System (GARS) 
  • Government Auditing Standards – 2011 revisions relating to financial audits 
  • OMB – 2014 Compliance Supplement 
  • Reforms for Federal Grants (2 CFR 200) 
  • FASB Accounting Standards Updates and Exposure Documents that may be relevant to nonprofit entities 
  • Overview of changes to recent AICPA Audit and Accounting Guide for State and Local Governments 
  • Overview of changes to recent AICPA Audit and Accounting Guide for Not-for-Profit Entities
  • Summary of AICPA Clarity Project

 
View Yellow Book webinars...

 
 

Checkpoint Learning Online Courses

Yellow Book and Single Audit Deficiencies
5 CPE Credits | Auditing (Governmental) | Advanced
$89 or Free for Premier or Premier Plus Subscribers*
This program discusses the significant issues in Yellow Book financial statement audit engagements, including deficiencies in audit procedures performed, the auditor’s reporting, and financial statement and compliance deficiencies that can lead to modified opinions. You will learn how to avoid the common deficiencies and mistakes found in Yellow Book and single audit engagements.

Accounting for Governmental Assets and Liabilities
4 CPE Credits | Auditing (Governmental) | Intermediate |
$79 or Free for Premier or Premier Plus Subscribers*
Why don't governments use the commercial model of accounting? In addition to answering this question, this program looks at the unique challenges for governmental accounting for assets and liabilities.

Specialized Accounting of Governmental Entities
4 CPE Credits | Auditing (Governmental) | Overview
$89 or Free for Premier or Premier Plus Subscribers*
Why don't governments use the commercial model of accounting? In addition to answering this question, this program looks at the unique challenges for governmental accounting. This course provides a general overview of fundamental provisions of the statements from the Governmental Accounting Standards Board.

Trends in Governmental Accounting
4 CPE Credits | Auditing (Governmental) | Intermediate
$89 or Free for Premier or Premier Plus Subscribers*
Why don't governments use the commercial model of accounting? In addition to answering this question, this program tackles unique challenges for governmental accounting, such as grants management, internal controls, audit requirements, and Service Efforts and Accomplishments reporting.

Audits of States, Local Governments and Non-Profit Organizations
6 CPE Credits | Auditing (Governmental) | Basic
$99 or Free for Premier or Premier Plus Subscribers*
This course details the use and implementation of the single audit from the proposal and planning stages through risk assessment and compliance. Reporting and review requirements are also discussed. The requirements of OMB Uniform Guidance are covered in depth including the risks considered and reports issued in a single audit. This course also discusses federal awards (FA) and federal compliance requirements and the Compliance Statement. A description is provided for other considerations in performing a single audit, such as risk of material noncompliance, compliance testing and documentation.

Audits of State and Local Governments
13 CPE Credits | Auditing (Governmental) | Intermediate
$182 or Free for Premier or Premier Plus Subscribers*
This course provides the information an auditor needs to design, perform, and report on a financial statement audit of a governmental entity in accordance with generally accepted auditing standards (GAAS). It provides additional guidance for financial statement audits conducted in accordance with Government Auditing Standards (the Yellow Book). Our experts cover: new auditing and accounting requirements; risk assessment procedures, general planning procedures, and the detailed audit plan; substantive procedures and tests of controls; audit programs for specific audit areas; special-purpose and state governments; general and concluding procedures; and the auditor's reports.

State and Local Governmental Performance Management
12 CPE Credits | Accounting (Governmental) | Intermediate
$204 or Free for Premier or Premier Plus Subscribers*
Recent economic events have created significant fiscal pressures for federal, state, and local governmental entities across the globe to take a close look at the services they provide their communities. Stakeholders are pressing for more efficient, cost-effective governmental management to provide results that address critical community needs and priorities. Performance management is a comprehensive strategy that allows governments to go beyond process and compliance and enhance those efforts to achieve results that matter. Performance management also gives governmental leadership the ability to expand accountability to their stakeholders with timely, user-friendly communications so citizens can assess the results that a government is producing.

GAO Standards: Yellow Book
7 CPE Credits | Auditing (Governmental) | Basic
$109 or Free for Premier or Premier Plus Subscribers*
The most recent GAO Yellow Book standards for government audits are effective for financial audits and attestation engagements for periods ending on or after December 15, 2012 and for performance audits for audits beginning on or after December 15, 2011 (with early adoption not permitted). This version clarifies the performance and reporting standards, adds a conceptual framework for independence, provides a summary of standards for documentation, and details requirements for auditors providing nonaudit services. This course addresses these changes and other guidance provided by the new GAO Yellow Book.

GASB 34: Basic Financial Statements for State and Local Governments
8 CPE Credits | $120 or Free for Premier or Premier Plus Subscribers*

GASB 70, Nonexchange Financial Guarantees
1 CPE Credit | $30 or Free for Premier or Premier Plus Subscribers*

GASB Statement No. 54: Fund Balance Reporting and Governmental Fund
5 CPE Credits | $90
or Free for Premier or Premier Plus Subscribers*

Government Accounting Principles
7 CPE Credits | $112 or Free for Premier or Premier Plus Subscribers*

Not-for-Profit Accounting
5 CPE Credits | $99 or Free for Premier or Premier Plus Subscribers*

View more Yellow Book online courses ...

 

Self-Study CPE

Self-Study CPE courses are available based on the following PPC Guides.
Over 130 total hours of Yellow Book credit available.
7 to 9 CPE Credits | $89 each or Free for Premier or Premier Plus Subscribers*

Companion to PPC’s Guide to Audits of Local Governments

Companion to PPC’s Guide to Preparing Governmental Financial Statements

Companion to PPC’s Guide to Single Audits

Companion to PPC’s Guide to HUD Audits

 

IN-HOUSE SEMINARS ON YELLOW BOOK TOPICS
For details or to order call: 800.775.9866.