What are the GAOs Yellow Book CPE requirements?
These requirements are effective June 30, 2005, as outlined in the GAOs Guidance on GAGAS Requirements for Continuing Professional Education. Auditors performing work under GAGAS should complete every 2 years: • At least 80 hours of CPE that directly enhances the auditors professional proficiency to perform audits or attestation engagements, with a minimum of 20 hours in any 1-year of the 2-year period • At least 24 of the 80 hours of CPE should be in subjects directly related to government auditing, the government environment, or the specific or unique environment in which the audited entity operates EXCEPTION: Auditors performing work under GAGAS who are only involved in performing field work but are not involved in planning, directing, or reporting on the audit or attestation engagement, and who charge less than 20 percent of their time annually to GAGAS audits and attestation engagements, should complete every 2 years: • At least 24 hours of CPE in subjects and topics directly rela
These requirements are effective June 30, 2005, as outlined in the GAO’s Guidance on GAGAS Requirements for Continuing Professional Education. Auditors performing work under GAGAS should complete every two years: • At least 80 hours of CPE that directly enhances the auditors’ professional proficiency to perform audits or attestation engagements, with a minimum of 20 hours in any one year of the two-year period • At least 24 of the 80 hours of CPE should be in subjects directly related to government auditing, the government environment, or the specific or unique environment in which the audited entity operates EXCEPTION: Auditors performing work under GAGAS who are only involved in performing field work but are not involved in planning, directing, or reporting on the audit or attestation engagement, and who charge less than 20 percent of their time annually to GAGAS audits and attestation engagements, should complete every two years: • At least 24 hours of CPE in subjects and topics dir
