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CPE

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GAO Yellow Book

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unique environment

MicroMash
CPE that meets GAO Yellow Book requirements

Unique Environments

The GAO has stated that CPE requirements may be met by courses that
directly relate to the environment in which an audited entity operates.

Specific or unique environment — Subjects and topics directly related to a specific or unique environment may include relevant accounting principles, economic, operating, or regulatory developments in the specialized areas in which the audited entity operates; and relevant laws and regulations.

Interpretation of Continuing Education and Training Requirements, Paragraph 47c

Determining what subjects are appropriate for individual auditors to satisfy the 24-hour (now 80-hour) requirement is a matter of professional judgment to be exercised by auditors in consultation with their supervisors.

Interpretation of Continuing Education and Training Requirements, Paragraph 48

MicroMash has identified the following interactive self-study courses as possibly meeting the GAO continuing professional education requirements regarding specific or unique environments.

		Credits	Level
	Accounting and Auditing Real Estate Transactions	6	Inter.
	Accounting for Derivatives and Hedging Activities	8	Inter.
	Accounting for Income Taxes (SFAS 109)	9	Inter.
	Accounting for Leases	8	Inter.
	Accounting for Liabilities	9	Inter.
	Accounting for Pensions	7	Inter.
	Accounting for Share-Based Compensation (SFAS 123R)	8	Inter.
	Business Combinations, Goodwill, and Other Intangible Assets	3	Inter.
	Cash Flows (SFAS 95)	4	Inter.
	Employee Benefit Plans I: Accounting Principles	8	Basic
	FASB 154: Accounting Changes and Error Corrections	1	Basic
	FASB Update	8	Update
	Introduction to International Financial Reporting Standards	2	Adv.
	Revenue Recognition: Fundamentals	2	Basic
	Statement of Cash Flows Indirect Method: A Worksheet Approach	2	Inter.
	Understanding and Analyzing Financial Statements	5	Basic
	2007-08 Tax Laws and Legislative Changes	5	Basic
	Bankruptcy and the New Act of 2005	7	Inter.
	Introduction to Investment Companies	6	Basic
	Introduction to Securities Broker/Dealers	4	Basic
	Introduction to the Automotive Supply Chain	4	Basic
	Introduction to the Consumer Products Industry	5	Basic
	Introduction to the Food and Beverage Industry	4	Basic
	Introduction to the Health Care Industry	8	Basic
	Introduction to the Media Industry	6	Basic
	Introduction to the Pharmaceutical Industry	8	Basic
	Not-for-Profit Accounting	8	Inter.