
AICPA Peer Review Must-Select Industry Update: Government Auditing Standards
This course provides an update on governmental auditing standards within the AICPA peer review framework. It helps accounting professionals stay current with industry-specific requirements and improve audit quality in governmental engagements.

CPE Credit
4.0 Hours

DELIVERY METHOD
Self-Study (On Demand)

LEVEL
Intermediate, Yellow Book

PREREQUISITES
Meet the qualifications to be a peer reviewer as well as the qualifications to perform reviews of must-select governmental engagements.

PRICING
$119.50 per year

Course Description
This course offers a focused update on governmental auditing standards as part of the AICPA peer review process. It covers key requirements, recent developments, and industry-specific considerations relevant to audits conducted under Government Auditing Standards.
Designed for auditors involved in governmental engagements, the course emphasizes applying professional standards, maintaining compliance, and enhancing audit quality. Participants will gain insights into peer review expectations, common issues identified in governmental audits, and approaches to improving engagement performance.

What You’ll Learn
By the end of this course, you will be able to:
- Understand governmental auditing standards and recent updates
- Identify peer review considerations specific to governmental audits
- Recognize common deficiencies in governmental audit engagements
- Apply standards to improve audit quality and compliance
- Evaluate practices to strengthen engagement performance

Who This Course Is For
This course is designed for:
- Auditors performing governmental audits
- CPAs involved in peer review engagements
- Professionals working with Government Auditing Standards (Yellow Book)
- Audit managers and seniors overseeing governmental engagements
- Individuals seeking to improve audit quality and compliance

Key Topics Covered
This course covers key concepts related to governmental auditing and peer review, including:
- Government Auditing Standards (GAGAS) and Yellow Book updates
- AICPA peer review requirements for governmental audits
- Industry-specific considerations in governmental engagements
- Common deficiencies identified in peer reviews
- Audit quality and compliance under GAGAS
- Improving performance in governmental audit engagements

Why This Course Matters
Governmental audits conducted under Generally Accepted Government Auditing Standards (GAGAS) require a strong understanding of compliance requirements, Yellow Book standards, and peer review expectations. These engagements involve heightened scrutiny, making it essential for auditors to stay current with industry updates and evolving governmental audit requirements.
A solid understanding of GAGAS and peer review processes helps professionals identify deficiencies, improve audit quality, and maintain compliance with Government Auditing Standards. For additional guidance on auditing standards and peer review requirements, professionals may refer to resources published by the American Institute of Certified Public Accountants (AICPA).
Explore additional Auditing (Governmental) CPE Courses to further strengthen your expertise in governmental auditing and peer review.
Pricing & Access
$119.50 per year — Unlimited CPE Access
When you enroll, you receive full access to all courses in our catalog for one full year, including this course and every other available offering.
Unlike many CPE providers, we do not charge by the credit hour and we do not impose course expiration dates. Once you’re enrolled:
- All courses are included — no per-course or per-credit fees
- Your access lasts for a full year from your enrollment date
- Your completed course certificates remain available in your portal
- You can complete courses at your own pace, on your own schedule
This single annual enrollment gives you the flexibility to earn CPE hours when you need them — without worrying about expiring credits or additional costs.

Frequently Asked Questions
Is this course NASBA-compliant?
Yes. This course meets NASBA CPE requirements.
How is the course delivered?
On-demand, self-study format with quizzes for knowledge checks.
Can I complete this course at my own pace?
Yes. You may start, stop, and resume the course as needed.
