Understanding the Changes to Yellow Book Independence

  • Tuesday, June 25, 2019

    1:00pm – 3:00pm
  • 2
    Auditing (Governmental)

The 2018 Yellow Book: What changes do you need to know about? The most significant change made in the 2018 Yellow Book relates to the independence standards. The effective date of the 2018 Yellow Book's financial audit, attestation and review engagement standards is for periods ending on or after June 30, 2020. However, auditors who provide non-audit services need to be independent for the entire audit period. If you fall into that auditor category, you will need to consider the auditor independence requirements of the 2018 Yellow Book prior to this effective date. For example, an auditor performing a June 30, 2020, financial statement audit under Government Auditing Standards will need to comply with the new independence requirements at the beginning of the audit period: July 1, 2019.


- Identify the key changes to the standards.

- Recognize the difference between the 2018 Yellow Book's independence rules and the AICPA's rules.

- Identify resources for implementing the 2018 Yellow Book.


Key topics

 An overview of the 2018 Yellow Book independence conceptual framework and related documentation requirements changes

 An understanding of how the 2018 Yellow Book's independence rules compare to the AICPA's rules

 Resources for implementing the 2018 Yellow Book.

Additional Information

Designed For

Auditors in Government


American Institute of CPAs


basic understanding of Government Auditing Standards

Field of Study

Auditing (Governmental)

Course Number


Level of Knowledge


Add to Cart

View All Courses