MicroMash
CPE that meets GAO Yellow Book requirements

Audits and Attestations

The GAO has stated that CPE requirements may be met by courses that
enhance professional proficiency to perform audits or attestation engagements.

Par. 3.45 of the 2003 revision of Government Auditing Standards (GAGAS), states that auditors planning, directing, performing field work, or reporting on an audit or attestation engagement under GAGAS, need to maintain their professional competence through continuing professional education (CPE). As further discussed in Par. 3.45, each auditor performing work under GAGAS should complete, every 2 years, at least 80 hours of CPE that directly enhance the auditor’s professional proficiency to perform audits and/or attestation engagements. [Emphasis added.]

GAO Internet Notice

MicroMash has identified the following interactive, self-study courses as meeting the GAO continuing education requirements for auditors.

		Credits	Level
	Audit Risk Assessment Standards: Building a Foundation	3	Basic
	Audit Risk: Determining Audit Strategy	1	Basic
	Audit Risk: Developing the Detailed Audit Plan	1	Basic
	Audit Risk: Performing Risk Assessment Procedures	1	Basic
	Audit Risk: Understanding the Entity	2	Basic
	Audit Sampling	7	Adv.
	Audit Update: SAS 113 and 114	2	Basic
	Audits of State and Local Governmental Units	8	Inter.
	Compilation and Review	8	Inter.
	Computer Fraud: Detection and Deterrence	9	Basic
	Employee Benefit Plans II: Auditing Considerations	9	Inter.
	Forensic Accounting	5	Basic
	Fraud I: Prevention	8	Basic
	Fraud II: Detection	8	Basic
	Fraud III: Auditing	8	Inter.
	GAO Standards: Revised Yellow Book, 2008	7	Inter.
	Information Technology Auditing	8	Basic
	Internal Controls for Auditors and Managers: Evaluation	8	Adv.
	Investment Fraud I: Ponzi Schemes, Advance Fee Fraud, and Other Scams	8	Basic
	Investment Fraud II: Real Estate Fraud, Identity Theft, and More Swindles	4	Basic
	OMB Circular A-133: The Single Audit	6	Inter.
	PCAOB Auditing Standard No. 2	7	Basic
	PCAOB Auditing Standard No. 3 and Rule 3101	1	Basic
	PCAOB Standards	5	Basic
	SAS 102, 103 and 112	2	Basic
	SAS 99: Consideration of Fraud in a Financial Statement Audit	8	Basic
	Using COSO in Complying with Sarbanes-Oxley	9	Inter.
	Fair Value Measurement: An Introduction to SFAS No. 157	2	Basic
	FIN 48: Accounting for Uncertainty in Income Taxes	2	Basic
	GASB 34: Basic Financial Statements for State and Local Governments	8	Adv.
	Government Accounting Principles	10	Basic
	Introduction to Bank Auditing and Accounting: I	8	Basic
	Introduction to Bank Auditing and Accounting: II	8	Inter.
	Valuation Methods: Statement on Standards for Valuation Services No. 1	5	Basic

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