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A Complete Guide to the Yellow Book – Beaverton

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(Check-In 7:30am)

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OSCPA Center - Upper Level

10206 SW Laurel St
Beaverton, OR 97005

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8.0 Credits

Member Price $315.00

Non-Member Price $390.00

Overview

If you work with governments and not-for-profits, a thorough understanding of the Yellow Book is essential. This course will equip you with a comprehensive knowledge of the Yellow Book requirements and increase your confidence and proficiency in performing Yellow Book audits. The course materials utilize a highly illustrative and innovative format including over 20 focused exercises on key practice issues.

YELLOW BOOK: Qualifies for Yellow Book CPE based on your unique audited entity.

Highlights

  • When is the auditor required to follow the Yellow Book (aka Government Auditing Standards or GAGAS)?
  • How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements
  • The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform
  • The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more)
  • The Yellow Book requirements related to the performance of and reporting on a financial audit
  • The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits

Prerequisites

Basic audit knowledge

Designed For

Auditors performing Yellow Book engagements

Objectives

  • Thoroughly understand the requirements of the Yellow Book and how they relate to the AICPA and single audit requirements
  • Excel in the Yellow Book auditing arena
  • Save time and stress on Yellow Book engagements via in-depth knowledge of the requirements

Leader(s):

Leader Bios

Robert Moody Jr

Robert G. Moody, Jr. is a partner at Merina + Co in Tualatin, Oregon. He provides personalized service and advice to governments and closely held businesses. Rob specializes in providing timely, practical and implementable solutions within the framework of clients’ budgets and resource constraints. He is focused on client-centered services at a level you can and should expect from a professional services provider.

Prior to Merina + Co, Rob was a partner with PlanB Assurance Services LLP and also an audit partner with Talbot Korvola & Warwick LLP for thirteen years overseeing the firm’s government practice and prior to that had more than fifteen years of direct governmental experience as a finance officer with local cities. He served as the Finance Director for the cities of The Dalles and Sherwood, followed by four years as the Assistant Finance Director with the City of Wilsonville.

Rob has served as President of the Oregon Government Finance Officers Association (OGFOA) and has chaired the Oregon Society of Certified Public Accountants (OSCPA). He served many years on the OSCPA Governmental Accounting & Auditing Committee, as well as on the OGFOA Education Committee. Rob teaches governmental accounting topics for Portland State University, the AICPA, and the McGladrey Alliance of Firms. He also coordinates much of the governmental training offered to TKW’s clients and internal team members.

Rob is a licensed CPA in Oregon, Washington and Alaska, as well as an Oregon Licensed Municipal Auditor.

(3/25/19)

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Non-Member Price $390.00

Member Price $315.00