Assessing Independence Under the New Yellow Book

Overview

Individuals who work in a governmental environment have many rules of ethics that must be followed. The Government Accountability Office (GAO) issues Yellow Book providing rules related to ethics and independence, which received a significant update in 2018. We’ll review some of the key elements of ethics relevant to governmental entities and auditors to prevent independence noncompliance.

Highlights

• Recall safeguards that can be used to reduce threats to an acceptable level
• Identify threats to independence

Prerequisites

None

Designed For

Practitioners in public practice that serve governmental and nonprofit entities

Objectives

• Threats and safeguards
• Independence Rules
• GAGAS

Preparation

None

Notice

This is an OnDemand course offered by a third-party vendor. To access the course after purchase, go to My NESCPA and then My CPE and click on My OnDemand. Individual courses are available 90 days from the date of purchase.