2026 Yellow Book Course for US Generally Accepted Government Auditing Standards
The instructor analyses the most important details of each of the relevant chapters and then puts such content into place by discussing the challenges of completing a Yellow Book audit for the US Agency or Prime Recipient.
This course is highly interactive as participants raise questions throughout the course.
There are significant differences for audits conducted for Non-US organizations, versus US organizations and with changes taking place due to the new Administration, both IPs and Auditors need to be aware of which rules apply to which organizations.
Auditing Standards – Chapter 1
Foundation and Principles for the Use and Application of Government Auditing Standards.
Q&A and Polling Quizzes throughout.
Yellow Book Chapter 2
General Requirements for Complying with Government Auditing Standards.
Q&A and Polling Quizzes throughout.
Yellow Book Chapter 3
Ethics, Independence, and Professional Judgement.
Q&A and Polling Quizzes throughout.
Yellow Book Chapter 4
Competence and Continuing Professional Education.
Q&A and Polling Quizzes throughout.
Yellow Book Chapter 5
Quality Control and Peer Review.
Q&A and Polling Quizzes throughout.
Yellow Book Chapter 6
Standards for Financial Audits.
Q&A and Polling Quizzes throughout.
Yellow Book Chapter 7
Standards for Attestation Engagements and Reviews of Financial Statements.
Q&A and Polling Quizzes throughout.
Yellow Book Chapters 8 & 9 (Time Permitting)
Fieldwork Standards for Performance Audits; Reporting Standards for Performance Audit – high level overview of potential applicability to your firm.
Course wrap up and how these changes may affect your audit planning, execution and reporting.
Final Q&A.
Participants are welcome to ask questions to clear up any issues or concerns during the Q&A sessions which are held throughout the course.
Day 1:
Day 2:
Participants are required to attend both days to receive credits.
SustainAbility Solutions PC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
