Continuing Professional Education · Self-Study
Yellow Book Essentials: GAGAS in Practice
Built from primary sources · statutes, standards & official guidance
- CPE credits
- 8 CPE credits
- Lessons
- 8 lessons
- Field of study
- Auditing (Governmental)
- Pass requirement
- 70% to pass
Lessons
0 of 8 completed- When GAGAS applies: the Yellow Book mandateNot started~87 min
- Ethics, independence & nonaudit servicesNot started~89 min
- Auditor qualifications: competence, CPE & peer reviewNot started~87 min
- Financial-audit standards: fieldwork under GAGASNot started~88 min
- Findings, reporting & the schedule of findingsNot started~87 min
- Attestation engagements under GAGASNot started~88 min
- Performance audits: objectives, evidence & reportingNot started~92 min
- The 2024 Yellow Book revision: what changedNot started~88 min
Progress is saved in this browser. Each lesson's final exam requires a score of 70% or higher to earn that lesson's CPE credit.
Course details
Program information
- Delivery method
- QAS Self-Study
- Program level
- Intermediate — Intermediate-level: the course assumes working audit knowledge (AU-C fundamentals) and builds the professional judgment needed to determine when GAGAS applies, apply the ethics and independence framework, and plan, execute, and report GAGAS financial audits, attestation engagements, and performance audits.
- Prerequisites
- Basic audit knowledge (AU-C fundamentals).
- Advance preparation
- None
- Final exam
- 70% to pass · Unlimited retakes; each lesson's final exam allows repeated attempts. · Questions and answer options are presented in fixed order on every attempt.
- Content last reviewed
- 2026-09-21
- Accessibility
- Slide decks are text-based HTML. Voice narration (where produced) is accompanied by its full written script on the Listen tab. Worksheet keyboard operability and screen-reader behavior have not been formally tested.
- Refund policy
- Draft — pending attorney and CPA review. Full refund within 30 days of enrollment, provided you have not passed the final assessment and have not been issued a CPE certificate. Once a certificate is issued, the enrollment is non-refundable.
- Complaint resolution
- Draft — pending attorney and CPA review. Email support with your full name, contact information, course title, and a description of the issue, including relevant dates and supporting detail.
CPE credit basis
NASBA word-count formula: (words ÷ 180 + questions × 1.85) ÷ 50, rounded down. Narration of the text adds no separate minutes. Claimed credit never exceeds computed credit.
| Lesson | Words | Questions | Computed | Claimed |
|---|---|---|---|---|
| 1. When GAGAS applies: the Yellow Book mandate | 9,002 | 20 | 87 min · 1.5 credits | 1 credit |
| 2. Ethics, independence & nonaudit services | 9,298 | 20 | 88.7 min · 1.5 credits | 1 credit |
| 3. Auditor qualifications: competence, CPE & peer review | 9,003 | 20 | 87 min · 1.5 credits | 1 credit |
| 4. Financial-audit standards: fieldwork under GAGAS | 9,130 | 20 | 87.7 min · 1.5 credits | 1 credit |
| 5. Findings, reporting & the schedule of findings | 9,017 | 20 | 87.1 min · 1.5 credits | 1 credit |
| 6. Attestation engagements under GAGAS | 9,145 | 20 | 87.8 min · 1.5 credits | 1 credit |
| 7. Performance audits: objectives, evidence & reporting | 9,891 | 20 | 92 min · 1.5 credits | 1 credit |
| 8. The 2024 Yellow Book revision: what changed | 9,099 | 20 | 87.5 min · 1.5 credits | 1 credit |
Please read
Educational material only. This course is for continuing professional education and does not constitute legal advice, audit guidance beyond the professional standards, or authoritative interpretation of those standards. Verify all requirements against the current primary authorities: the GAO Yellow Book (Government Auditing Standards, GAGAS) and the AICPA Professional Standards (AU-C). Standards and regulations change; this course reflects research conducted in September 2026.