It is no surprise that independence is required of a CPA performing Yellow Book audits, but what does surprise many CPAs is how directly the GAO addresses one bad habit that CPA’s continue to engage in.
Ethics
What Are the GAO Ethical Principles?
In this episode of THE SAMPLE, Leita Hart-Fanta, CPA discusses the five GAO ethical principles, and why they are so important.
Yellow Book Ethics
Enjoy this excerpt from the self-study text: The Yellow Book Interpreted which qualifies for 15 hours of CPE. The GAO has a few things to say about a government auditor’s ethical responsibilities and, thus, added a large section on ethics to the 2007 revision of the Yellow Book. The same ethical principles appear in the 2017 […]
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