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DTSTAMP:20260507T133612Z
DTSTART:20260806T160000Z
DTEND:20260806T180000Z
LOCATION: **Online**
SUMMARY: ACPEN: 2026/27 Governmental Auditing Update: Yellow Book & Uniform Guidance
DESCRIPTION: This comprehensive course provides a focused update on key auditing developments affecting governmental and Single Audit engagements. The course integrates recent changes to the Yellow Book issued by the U.S. Government Accountability Office with major updates to Uniform Guidance and related Single Audit requirements\n 

Participants will begin with an overview of significant revisions to the 2024 Yellow Book\, including changes related to quality management\, key audit roles\, and effective dates. The course also addresses the GAO's implementation delay and its implications for audit planning\, along with recent updates to the Green Book that may affect internal control considerations for governmental entities and Single Audits\n 

The course then shifts to recent developments affecting Single Audits\, including the 2024 Uniform Guidance overhaul\, updates to Appendix B of the AICPA GAS/Single Audit Guide\, and guidance issued through the Office of Management and Budget (OMB). Reporting-related changes\, including the transition to SAM.gov-based reporting\, are also discussed\n 

Designed for auditors working with governmental entities and federal awards\, this course helps participants understand how recent auditing and compliance changes intersect-and what to monitor as expectations continue to evolve\n 

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CLASS:PUBLIC
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