Professional Ethics: Complying With the GAO Rules

This course will teach you the GAO or “Yellow Book” independence rules and the ethical principles that were in effect when this course was developed.

OBJECTIVES

• Describe the GAO ethical principles
• Identify the GAO independence rules related to personal impairments of independence
• Describe the GAO requirements for government auditors engaged in internal and external audit functions
• Apply the GAO independence rules applicable to non-audit services performed for audit or other attest clients
• Identify the similarities and the differences between the AICPA and the GAO independence rules

VALUE AID! Includes printable files of related rules and interpretations.

Note: The CPE On-Demand course will be accessible immediately after completing the purchase process. Access instructions will be shown on the Order Confirmation Screen and also included in the Order Confirmation Email.