AGA 2018 Professional Development Training

S111 - S111: Hot Off the Press: The New and Improved Yellow Book (FOS: AUDG)

Jul 22, 2018 4:00pm ‐ Jul 22, 2018 4:50pm

Expiration Date: Aug 15, 2019


This session will discuss the 2017 Yellow Book, which represents a modernized version of the standards and helps auditors hold the organizations they audit accountable. Panelists will explore the new requirements included in the book, such as those related to auditor ethics, independence, and professional judgment and competence.

Participants will learn about the proposed changes to the Yellow Book including: 

-A new format that differentiates requirements from application guidance

-Updated internal control requirements and guidance; revised continuing professional education requirements

-Revised peer review requirements for audit organizations that also comply with peer review requirements of affiliated organizations

-New requirements for reporting waste that is detected during an audit


    • James R. Dalkin, MBA, CGFM, CPA, Director, Financial Management and Assurance, GAO
    • Beryl Davis, CGFM, CPA, Director, Financial Management and Assurance, Government Accountability Office

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