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Government Auditing Standards Fundamentals (GAQC)

Government Auditing Standards Fundamentals (GAQC)

Does your client need an audit performed in accordance with Government Auditing Standards (also referred to as the Yellow Book)? Attend this GAQC webcast and learn the basics of Yellow Book requirements and how they differ from generally accepted auditing standards (GAAS).

Do you have an AICPA membership? Log in to apply your member discount.



NASBA Field of Study

Auditing (Governmental)



CPE Credits



Tonya Moffitt, Brian Schebler


3 months

Product Number


 Business & partner 
Product Details

Learn the basics of Yellow Book requirements

This GAQC webcast will provide a basic understanding of the requirements of Government Auditing Standards (also referred to as the Yellow Book) and is intended to assist auditors performing Yellow Book audits for the first time.

Many auditors are currently finding themselves in this situation due to their governmental, not-for-profit, and for-profit entity (e.g. healthcare providers) clients becoming subject to Government Auditing Standards for the first time due to significant increases in federal funding received in response to the COVID-19 pandemic.

Join the event to learn about:

• When Yellow Book audits are required
• The requirements of the 2018 edition of Government Auditing Standards including the areas of continuing professional education, independence, audit performance, and reporting
• Key differences between Government Auditing Standards and AICPA standards
• How to access the Yellow Book, related guidance documents, and where to learn more

Who Will Benefit
  • Auditors performing audits under Government Auditing Standards
Key Topics
  • Yellow Book
  • Government Auditing Standards
  • Single Audit
  • Not for profit
Learning Outcomes
  • Identify the relationship of Government Auditing Standards, 2018 Revision and AICPA auditing standards
  • Identify the types of guidance and requirements found in the Yellow Book
  • Indicate when an engagement is required to be performed under the Yellow Book or when it is followed voluntarily
More Details
NASBA Field of Study
Auditing (Governmental)
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
2 hrs
Do you have an AICPA membership? Log in to apply your member discount.

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2 to 5 registrants

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6+ registrants

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Contact us
Tonya Moffitt
Tonya received her Bachelor of Science in Accounting from Portland State University (PSU), followed by a Master of Science in Financial Analysis. She specializes in and has extensive experience performing and managing governmental audits. She is a reviewer for the GFOA Certificate of Excellence in Financial Reporting Award program and has assisted several of our clients in their initial submission and retention of the award. Tonya is a current Board Member of the Oregon Society of Certified Public Accountants (OSCPA). She is also a Co-Chair of the Accounting Standards Review Committee for the Oregon Government Finance Officers Association, former Chair and current member of the OSCPA Government Strategic Committee, Oregon Board of Accountancy Complaints Committee and PSU’s Accounting Advisory Board Member. Tonya is a licensed CPA in Oregon, Washington and Hawaii. Tonya is responsible for training new staff who assist in governmental and compliance audits and supervising managers, seniors, entry level staff and interns. She created the firm’s financial statement template, GASB 68 template, and is currently in charge of training numerous clients to use the template for financial statement preparation. Tonya and her husband are parents to two active kids. They enjoy spending time watching the kids participate in various sports, going to the sand dunes, and spending time on her family’s cattle ranch. She enjoys being actively involved as a committee member in various organizations including Forward Stride a non-profit therapeutic equine program which provides, promotes, and supports quality therapeutic recreation services for children and adults.
Brian Schebler
Brian Schebler, CPA is National Director Public Sector, RSM US LLP. Brian has over 35 years of public sector industry audit experience with RSM US LLP. The last 25 years he has served as the firm's National Director for governmental and nonprofit industry related assurance services. Brian is the immediate past Chair of the AICPA GAQC Executive Committee and he currently serves as a member of the GAO Advisory Council on Government Auditing Standards and AICPA Practice Monitoring Task Force — Single Audit Subgroup.

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Government Auditing Standards Fundamentals (GAQC)
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