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LEARNING RESOURCES

Performing a Single Audit Under the Uniform
Guidance
This course introduces auditors to the topics of
major program determination, the responsibilities
of passthrough entities, the requirements of the
schedule of expenditures of federal awards, the
requirements of the Compliance Supplement,
and the administrative requirements and cost
principles found in the Uniform Guidance.

CPE SELF-STUDY

Yellow Book: Staying Compliant With
Government Auditing Standards
As an auditor of state, local government, or
not-for-profit entities, gain an understanding of
the requirements and application guidance for
engagements conducted in accordance with
Government Auditing Standards.
CPE SELF-STUDY

(See the table “Certification at State
Fundamentals of Governmental Accounting
Comptrollers and Audit Agencies.”)
and Reporting
Although a CPA license often involves an
increased salary and other career benefits, This course offers accounting professionals who
work in state and local governments and auditors
it is not always required to advance in the
of those entities a foundation in fund accounting,
public sector. budgeting, and reporting.
Governmental accounting is unique to
the sector and quite complex, as evidenced CPE SELF-STUDY
by separate accounting standard setters for
state and local governments (i.e., the Gov-
For more information or to make a purchase, go to
ernmental Accounting Standards Board
aicpa.org/cpe-learning or call the Institute at 888-777-7077.
(GASB)) and the federal government
(i.e., the Federal Accounting Standards
Advisory Board (FASAB)). However,
not having experience in governmental
accounting is not a barrier to obtaining AICPA RESOURCES
a position in the sector. Governments
Articles
understand that most accounting profes-
sionals have no experience in the sector “Places and Job Candidates Don’t Always Match in Government Finance,”
and provide on-the-job training that JofA, Sept. 21, 2021
teaches the unique aspects of governmen- “Government Reporting and the Future: A Q&A With GASB Chairman Joel
tal accounting and auditing. Of course, if Black,” JofA, Oct. 16, 2020
you have some education or experience in
Websites
the sector, make sure you highlight this
Government and public sector homepage
in your cover letter or résumé. (See the
sidebar “Job Opportunities in the Public Global Career Hub
Sector.”) There are many ways to grow as
a professional by learning the accounting
standards and operating practices in this
unique and complex sector. ■

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