Access the Yellow Book and related information about Government Auditing Standards requirements on the Yellow Book page of the GAO Web site.
In particular, auditees should be aware that the Yellow Book imposes independence standards that may limit the nonaudit services that an auditor can perform for its audit clients. Several of the resources below focus in on the Yellow Book independence requirements, among other important aspects of the GAO standards. Further information about each of the resources below can be found under each of the following links:
- AICPA Standards versus Government Auditing Standards - an Independence Rules Comparison
- Archive Web Event on the 2011 Yellow Book*
- 2011 Yellow Book Independence - Nonaudit Services Documentation Practice Aid
- Archived Web Event on the GAQC 2011 Yellow Book Independence Practice Aid*
*Note that there is no continuing professional education available for listening to archived GAQC Web events.