March 21, 2024


6 Total CPE Credits


Webinar (CA): Basic Understanding of Yellow Book and Single Audit 2023

  • Instructor

    Kenneth Pun

Learning Objectives

• Apply the most recent requirements of Government Auditing Standards towards auditing governments/not-for-profits
• Recognize the critical considerations in OMB and Government Auditing Standards
• Identify the Federal Funds and Single Audit Requirements

Major Topics

• Overview of the 2018 Revision Government Auditing Standards
• Understand the conceptual framework of independence
• Evaluate non-audit services provided and the threat to independence
• New ruling on Continuing Professional Education
• Introduce a new concept referred to as "Waste"
• Review Engagements under Government Auditing Standards
• Gain an understanding of the requirements for performing a Uniform Guidance compliance audit
• Discuss Internal control over financial reporting vs. Internal control over compliance requirements
• Understand the differences between the auditor's reports issued under Government Auditing Standards

CPE Credits Available

Total CPE
Accounting (Governmental)

Things to Know About This Course

Course Level

  • Basic



Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

Auditors who perform financial statement and compliance audit under Government Auditing Standards, internal auditors and those responsible for grant management.


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 239 239
  • COCPA Non-Member

    $ 309 309
    Your Price

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