The Yellow Book curriculum is designed to present courses and other curricula that should meet the GAO's Yellow Book CPE requirements. It is separated into the following categories:
- Categories 1 and 2 include individual courses which should satisfy the 24 hours of CPE that must directly relate to government auditing or the government environment.
- Category 3 contains a link to the auditing curriculum, which includes courses that could address the government environment or the specific or unique environment in which the audited entity operates. The courses displayed in this curriculum could also meet this 24-hour requirement.
- Category 4 includes curricula that should satisfy the other 56 hours of CPE that enhances the auditor's professional proficiency to perform audits or attestation engagements.
| 1. Courses that should satisfy the 24 hours of CPE that directly relate to government auditing | |||
| Title | Level | CPE Credits | |
|---|---|---|---|
| Government Auditing Standards: The New Yellow Book | Overview | 3.0 | |
| 2. Courses that should satisfy the 24 hours of CPE that directly relate to the government environment | |||
| Title | Level | CPE Credits | |
| Understanding GASB 34 (Second Edition) | Basic | 10.0 | |
| Governmental GAAP for State and Local Governments: Accounting and Financial Reporting for Investments (Second Edition) | Intermediate | 1.0 | |
| Governmental GAAP for State and Local Governments: Assets (Second Edition) | Intermediate | 2.0 | |
| Governmental GAAP for State and Local Governments: Revenues | Intermediate | 2.0 | |
| Governmental GAAP for State and Local Governments: Expenses and Expenditures | Intermediate | 1.0 | |
| 3. Curriculum in which courses are included that should satisfy the 24 hours of CPE that directly relate to the government environment or to the unique environment in which the audited entity operates | |||
| Title | Level | CPE Credits | |
| Auditing Curriculum | |||
| 4. Curricula in which courses are included that should satisfy the other 56 hours of CPE that enhances the auditor's professional proficiency to perform audits or attestation engagements | |||
| Title | Level | CPE Credits | |
| Accounting Curriculum | |||
| Auditing Curriculum | |||
| Compilation and Review Curriculum | |||
| Fraud and Ethics Curriculum | |||
Course Levels:
Basic: Describes the level most beneficial to CPAs new to a skill or attribute. Covers fundamental principles and skills. This level is usually for participants with limited or no exposure to the subject.
Intermediate: Builds on a basic level program in order to relate fundamental principles or skills to practical situations and extend them to a broader range of applications. This level is for participants with some exposure to the subjects. Such persons are often at the mid-level within the organization, with operational and/or supervisory responsibilities.
Advanced: Focuses on the development of in-depth knowledge, a variety of skills or a broader range of applications. This level is for participants with significant exposure to the subjects. Advanced level programs are often appropriate for high-ranking persons within organizations; however, they may also be beneficial for lower level professionals with specialized knowledge in a subject area.
Update: Provides a general review of new developments. This level is for participants with a background in the subject area that desire to be kept current.
Overview: Develops a broad perspective in a subject area. These programs may be appropriate for professionals at all organizational levels.
