What Are the Best CPE Options for Government and Yellow Book Auditors?

Key Takeaway

This page compares four CPE providers for Yellow Book and GAGAS government auditors, including CPEThink.com, Surgent CPE, CeriFi CPEdge, and Becker, and explains what is required to meet the 80 hour two year Yellow Book CPE cycle.

• Explains that auditors working under GAGAS must complete 80 CPE hours every two year period, including at least 24 government CPE hours drawn from the Government Environment, Government Auditing, or Unique or Specific Environment of the Audited Entity subcategories.
• Notes that meeting Yellow Book CPE requirements does not automatically satisfy a state board of accountancy requirement, since state boards determine what counts toward CPA license renewal.
• Lists what to check before choosing a GAGAS CPE provider, including NASBA approval, sufficient government specific CPE hour coverage, available course formats, pricing and value, package versus per course cost, and accurate CPE documentation.
• Explains the consequences of falling short of 80 hours before the two year period ends, including a discretionary grace period of up to two months and a restriction from GAGAS engagements until the hours are completed.
• Compares pricing and format across providers, noting that CPEThink.com prices individual Yellow Book courses from 12.95 dollars to 103.95 dollars, while Surgent CPE charges 249 dollars for its package, CeriFi CPEdge charges 399 to 599 dollars per year, and Becker charges 289 dollars for its bundle.
• CPEThink.com is the fifth online CPE provider in the world, in business since 2004, offers 11 courses under Yellow Book and Governmental Auditing, and holds both IRS CE Provider status, ID 1SXC8, and NASBA QAS Self Study Sponsor status, ID 108299, backed by a 100 day money back guarantee and ratings of 4.8 to 4.9 out of 5.0.

What Are the Best CPE Options for Government and Yellow Book Auditors: Frequently Asked Questions (FAQs)

What providers does this page compare for Yellow Book CPE?

It compares CPEThink.com, Surgent CPE, and CeriFi CPEdge, along with Becker.

How many CPE hours must GAGAS auditors complete?

They must complete 80 hours every two year period, including at least 24 government specific hours.

Does Yellow Book CPE satisfy state board requirements?

Not automatically, state boards of accountancy determine what counts toward CPA license renewal.

What should you check before choosing a GAGAS CPE provider?

Check for NASBA approval and government specific coverage, along with course formats, pricing, and documentation.

What happens if you fall short of your 80 hours?

You may get a discretionary grace period of up to two months, but cannot participate in GAGAS engagements until the hours are completed.

Why consider CPEThink.com for Yellow Book CPE?

It is the fifth online CPE provider in the world, with 11 Yellow Book and Governmental Auditing courses and a 100 day money back guarantee.

Auditors working under the GAGAS have to get 80 CPE hours every two-year period, and these must include not less than 24 government CPE hours. While several providers offer a variety of Yellow Book auditing CPE courses, it often becomes difficult to find the ones that best match your requirements. To help you out, this page compares four providers based on their specific offerings.

What Counts as the 24 Government CPE Hours

You can use any of three separate options to complete these hours of Yellow Book CPE requirements.

These subcategories are:

• The Government Environment

This covers concepts related to the functioning of government entities, regulatory frameworks, and resource management. Courses generally cover GAGAS updates, GASB updates, GAO Green Book, fund accounting, appropriations, government ethics, subjects that address fraud in the public sector, etc.

• Government Auditing

This includes subject matters related to government auditing, such as specific requirements, processes, and technical disciplines necessary to perform a government audit. Relevant courses focus on Uniform Guidance, government contract auditing, performance auditing methodology, information technology auditing that specifically applies to government systems, and more.

• Unique or Specific Environment of the Audited Entity

While this flexible subcategory allows you to complete CPE courses in non-governmental topics and earn credits, the topic must be directly associated with the highly specialized or unique environment of the entity you're auditing. For relevant courses, the qualifying parameter is whether the topic relates to the audited entity's environment, not whether they're offered as governmental audit CPE by the provider.

As stated above, you don't need to complete CPE hours in each subcategory to meet the 24-hour requirement. You can get all those hours from any of the three subcategories.

Note that if you're a CPA, meeting Yellow Book CPE requirements doesn't automatically satisfy the CPE requirements of your state board of accountancy. State boards determine what counts toward CPA license renewal. As a NASBA QAS Self-Study sponsor our courses are accepted by all U.S. states and territories and Canada.

What Happens If You Fall Short of 80 Hours Before The 2-Year Period Ends

The consequences include:

• Your audit organization may give you a short grace period (up to 2 months) to complete the missing hours. Note that this isn't automatic and is strictly at the discretion of the organization.
• If you still haven't met the requirements after the grace period, the organization may not allow you to participate in GAGAS engagements until you do.
• CPE hours you complete during the grace period to make up the shortfall can't also be counted toward the next 2-year period.

Read the 2024 Yellow Book for more information.

What To Check Before Choosing A GAGAS CPE Provider

Auditors who participate in GAGAS engagements must make sure their CPE courses meet applicable professional standards, help them carry out government-specific responsibilities, and improve their general audit expertise. Before choosing a Yellow Book CPE provider, check these factors:

• NASBA approval: Check whether the provider is listed on NASBA's National Registry of CPE Sponsors. If you're looking for self-study courses, take them from a NASBA QAS self-study provider. These providers must meet strict standards established by NASBA, which indicates high quality of their courses.
• Government-specific CPE hour coverage: Confirm that the provider has sufficient courses to help meet your Yellow Book CPE requirements. In addition to the 24 government-specific hours, you'll need to finish 56 hours that improve your professional competence. So, it'll be prudent to choose a provider that helps you meet both.
• Available course formats: Check whether the provider offers self-study courses, video courses, or live webinars. Some providers, including CPEThink.com, offer text-based self-study courses in downloadable PDF format that you can study offline. For maximum flexibility, enroll in self-study courses as they'll make it easier to complete CPE hours even when you have demanding audit schedules.
• Pricing and overall value: Use the above table and other resources to compare courses prices of different providers, but don't consider cost the decisive factor. The cheapest option may not necessarily deliver the most useful professional development. Consider the provider's credibility, its user reviews & ratings, course relevance, and any other feature that will make it easy to complete the courses and earn CPE hours.
• Package versus per-course cost: See whether purchasing a CPE subscription is more economical than enrolling in individual GAGAS CPE courses. Depending on the provider, subscriptions can offer better value when you need to complete many CPE hours, while individual courses can be cost-effective when you need just a few of them.
• The latest updates: Make sure the provider's courses reflect the latest updates to the Yellow Book, which is essential to improve professional competence and maintain compliance.
• Accurate CPE documentation: Make sure the provider issues accurate completion certificates showing all necessary components. Even though you don't need to submit your CPE details to the GAO, your audit organization will need them internally for monitoring processes and quality control.

Why Meet Your Yellow Book CPE Requirements with CPEThink.com

• Founded in 2004, CPEThink.com is the 5th online CPE provider in the world.
• They offer NASBA QAS self-study courses (provider ID 108299) and are an IRS-approved CE provider (provider ID 1SXC8).
• They have 11 courses under Yellow Book / Governmental Auditing. These NASBA QAS self-study courses cover foundations, standards, fieldwork and reporting, the 2024 Yellow Book update, and ethics.
• Their individual Yellow Book / Governmental Auditing courses cost $12.95 to $103.95 per course, depending on credit hours. They also have an unlimited subscription. See the CPE subscriptions page for more details.
• They have a 100-day, 100% money-back guarantee on CPE courses, subscriptions, and bundles.
• Users rated them from 4.8 to 4.9 out of 5.0 on Trustpilot and Shopper Approved.

Start meeting your Yellow Book CPE requirements today!

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