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

• Independence
• Threats
• Safeguards

Prerequisites

None

Designed For

Accounting professionals who work in a governmental environment

Objectives

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

Preparation

None

Notice

This course is provided by a third-party vendor. Please note that login instructions will not be available in the ‘My Upcoming CPE’ section of the NESCPA website. Instead, the login instructions will be sent directly to you via email by ACPEN. Upon completing the course, your hours will be recorded in the ‘My CPE Tracker’ section of the NESCPA website.