November 5, 2025

Live Webcast

8 CPE

Yellow Book: Staying Compliant With Government Auditing Standards

November 5, 2025
Live Webcast
8 CPE

Yellow Book: Staying Compliant With Government Auditing Standards

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    Instructor

    Tony
    Cuozzo

    View Bio

    Tony Cuozzo Jr., CGFM

    Bio

    Anthony A. Cuozzo, Jr., CPA, is a Senior Advisor to Councilor, Buchanan & Mitchell (CBM) and has over 40 years of experience serving the not-for-profit community, including 501(c)(3) and (c)(6) organizations. Tony is a nationally recognized author and discussion leader for various accounting and auditing courses for CPA firms and state CPA organizations. These teaching assignments keep him abreast of new developments in the accounting profession as well as in business.

    Tony is a member and former chair of Coastal Peer Review, an entity formed January 1, 2021 by the Maryland Association of CPAs and the North Carolina Society of CPAs to administer peer reviews of CPA firms in Maryland and North Carolina. Prior to the creation of Coastal Peer Review and as then Chair of the Maryland Association of CPAs Peer Review Committee, he testified annually before the Maryland State Board of Public Accountancy about the effectiveness of the AICPA peer review program then administered in Maryland by the Maryland Association of CPAs.

    Professional Qualifications and Education

    • Certified Public Accountant (CPA), Maryland
    • Accounting Graduate, Strayer University

    Professional Associations and Activities

    Awards & Recognition

    • Recognized by the Maryland State Legislature in 2012 for outstanding service to the intellectually, developmentally and/or physically disabled citizens of the State of Maryland who lack the resources to provide for basic dental health care
    • Recipient of the 2019 Max Teichmann Chair’s Award by the Maryland Association of CPAs for his exceptional service and dedication to the Peer Review Program through his work on the MACPA’s Peer Review Committee

Based on Government Auditing Standards, 2018 Revision, this course is essential for auditors performing Yellow Book audits. It provides detailed information about conducting engagements in accordance with the Yellow Book and requirements related to independence. This course will increase your knowledge of the requirements and application guidance related to ethics, standards for financial audits, attestation engagements, performance audits, and more.

Learning Objectives

When you complete this course, you will be able to:

• Distinguish the types of engagements that are performed under generally accepted government auditing standards (GAGAS)

• Recognize the requirements found in Government Auditing Standards (Yellow Book)

• Identify the requirements and guidance related to independence

• Recall the requirements regarding CPE, professional judgement, quality control and peer review under GAGAS

• Identify the additional requirements for performing and reporting on a financial audit under GAGAS

• Recall the requirements for performing attestation and review of financial statement engagements and performance audits under GAGAS

Major Topics

• Foundation and principles for use and application of GAGAS

• General requirements for complying with the Yellow Book

• Ethics, independence, and professional judgment

• Competence and CPE

• Quality control and peer review

• Standards for financial audits

• Standards for attestation and review engagements

• Fieldwork and reporting standards for performance audits

CPE Credits Available

8 CPE
8
Auditing (Governmental)

Things to Know About This Course

Course Level

  • Basic

Prerequisites

None

Advanced Preparation

None

Intended Audience

Government auditors and public accountants that will be planning or conducting engagements in accordance with Government

Auditing Standards, 2018 Revision (“Yellow Book”)

Provider

AICPA

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    $ 315 315
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  • MACPA Non-Member

    $ 415 415
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