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 current Yellow Book relevant to independence.
Course ID: YBEVA
Yellow Book Ethics – 2024 Virginia Approved
Learning Objectives
Upon completion of this course participants will be able to:
- Recognize the foundational ethical principles contained in the Yellow Book
- List the independence requirements, including when performing both audit and nonaudit services
Major Topics
- Overview of when Yellow Book applies
- Focus on ethical principles within Yellow Book
- Listing of Yellow Book independence rules, including when providing both audit and nonaudit services
- Ensuring adequate documentation of significant ethical considerations and conclusions
Advanced Preparations
None
Who Should Attend
Anyone interested in the Yellow Book compliance requirements
Fields of Study
Regulatory EthicsPrerequisites
None