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 ethics CPE course will discuss the foundational principles in the current Yellow Book relevant to independence.
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
