Professional Ethics: Complying With the GAO Rules

This course will teach you the Government Accountability Office (GAO) or "Yellow Book" independence rules and ethical principles that apply under the 2011 "Internet" version of the Yellow Book, which was available when this course was developed. The GAO has indicated that it will issue a final version of the Yellow Book when the AICPA completes its clarity project.

OBJECTIVES

• Review the GAO ethical principles
• Describe the conceptual framework and how it works
• Apply GAO independence rules applicable to non-audit services performed for audit or other attest clients
• Identify similarities and differences between AICPA and GAO independence rules

Prerequisite: None

Advanced Preparation: None

Note: The CPE On-Demand course will be accessible immediately after completing the purchase process. Access instructions will be shown on the Order Confirmation Screen and also included in the Order Confirmation Email.

Minimum System Requirements for CD-ROMs
Windows 2000 or above, a minimum video display resolution of 800 by 600 pixels with a minimum color depth of 16-bit (thousands of colors); audio-enabled speakers or headset; 16x CD-ROM drive or faster; Microsoft Internet Explorer version 6 or higher with security settings that allow Java script, shared objects and pop-ups; Macromedia® Flash Player™ version 8 or higher; Adobe® Acrobat® Reader.