What's New

What's New?

SIAAB 2019 Fall Government Auditing Conference

The SIAAB 2019 Fall Government Auditing Conference will be held October 22 and 23, 2019  For additional information, including conference brochure containing the agendas and registration information, please visit our Fall Conference webpage.
Posted: 01/04/19 

GAO Government Auditing Standards "Yellow Book" 2018 Revision
Released July 17, 2018

Effective Date -
For financial audits, attestation engagements, and reviews of financial statements for periods ending on or after June 30, 2020, and for performance audits beginning on or after July 1, 2019.  Early implementation is permitted.

Link to 2018 Yellow Book PDF and GAO PODCAST: Yellow Book Updates -

Some of the Key Changes Include -

  • A new format that differentiates requirements from application guidance
  • Updated independence requirements for auditors who prepare the financial statements of an audited entity
  • Revised peer review requirements for audit organizations
  • New guidance to address waste and abuse as defined under government auditing standards
  • Updated internal control guidance for performance audits

Posted: 09/12/18