Course ID:

Ethical Principles in Yellow Book Engagements

Government Auditing Standards (or Yellow Book) has a unique perspective on ethics and transparency due to accountability owed to taxpayers, oversight bodies, and others. This course will discuss the foundational principles in the 2018 Yellow Book relevant to professional conduct on related engagements.

Learning Objectives

Upon completion of this course participants will be able to:

  • Describe the foundational ethical principles contained in the Yellow Book
  • List the independence requirements, including when performing both audit and nonaudit services
  • Explain the continuing education rules contained in Yellow Book that support ethical principles

Major Topics
  • The concept of public interest
  • Ethics, independence, and professional judgment
  • Competence and continuing professional education
  • Quality control and peer review
  • Proper use of government information, resources, and position
  • Professional behavior

Who Should Attend

Anyone in public accounting who wishes to learn how to increase quality on Yellow Book financial statement audits and Single Audits

Fields of Study
Auditing (Governmental)



Business Learning Institute


This course is available for your group as:


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