What is the Yellow Book Qualified Auditor Certificate?
The Yellow Book Qualified Auditor Certificate is a structured, standards-based credential demonstrating competence in conducting performance or financial audits under Government Auditing Standards.
Who is this certificate for?
Government auditors who follow the Yellow Book and want a way to validate their competency: Performance auditors, financial auditors, internal auditors, and oversight professionals.
The GAO’s Yellow Book requires the following to demonstrate competence to conduct GAGAS audits:
GAGAS 2024: 4.16 Auditors who plan, direct, perform engagement procedures for, or report on an engagement conducted in accordance with GAGAS should develop and maintain their professional competence by completing at least 80 hours of CPE in every 2-year period as follows:
- 24 hours of subject matter directly related to the government environment, government auditing, or the specific or unique environment in which the audited entity operates
- 56 hours of subject matter that directly enhance auditors’ professional expertise to conduct engagements
For more details on this requirement, see this article.
Will I receive too many hours in the 24 hour category?
No. While all courses offered in the core curriculum qualify for the 24 hours of subject matter, it won’t hurt to earn more than necessary as you can count the excess hours in the 56 hour category as well. By the time you earn your certificate, you will have a total of 80 hours, maybe even more to meet the requirement for a two year period.
For more on the GAO’s requirements for continuing education and qualifications to conduct a government audit, please see this short blog post.
What does this certificate represent?
The Yellow Book Qualified Auditor Certificate demonstrates successful completion of coursework, passing of a knowledge exam, and ongoing education related to governmental auditing standards.
What does this certificate NOT represent?
The Yellow Book Qualified Auditor Certificate is a certificate program, not a professional certification, licensure, or accreditation.
This certificate:
- Does not confer any legal authority or government-sanctioned credential.
- Does not constitute an endorsement, approval, or recognition by GAO, AICPA, NASBA, or any federal agency.
- Does not guarantee job performance, audit quality, or peer review outcomes.
- Does not substitute for experience, supervisory evaluation, or organizational competency requirements.
- Does not exempt participants from any statutory or regulatory CPE obligations.
What courses are included?
All self-study courses offered by YellowBook-CPE.com are included, but in order to earn the certificate, a set of core courses must be completed as follows:
Additional Core Courses: Performance Auditors
Additional Core Courses: Financial Auditors
Additional Electives
To round out your 80 required hours, select from a variety of electives including Agile auditing, IT auditing, and Lean Six Sigma. All self-study e-book and video courses offered by YellowBook-CPE.com in its Jumbo Bundle are available to choose from, and more elective courses are added every year.
How do I earn the certificate?
Complete the required coursework and pass a 50-question online comprehensive exam.
Does this count for CPE?
Yes. All courses are NASBA-compliant and qualify for governmental auditing CPE.
This certificate is issued by YellowBook-CPE.com. It is not issued by the GAO, AICPA, or NASBA. However, all coursework is high quality and meets the stringent standards of the National Association of State Boards of Accountancy (NASBA).
How long does the certificate take?
The program includes 80 CPE hours. You may complete it at your own pace and the hours you earn count for a two-year cycle of CPE.
As with audit standards, there is always a twist! And the twist when it comes to earning CPE under Yellow Book standards is that you must earn at least 20 hours every year of the two-year cycle.
So, depending on the timing of when you complete the courses and earn your certificate, you may have to earn an additional 20 hours in one of the two years of the cycle. How you and your organization measure your two-year cycle is idiosyncratic to you and your organization, so YellowBook-CPE.com cannot comment on the best approach. However, access to the YellowBook-CPE.com’s Jumbo Bundle (all self-study courses) will be available to you for two years (instead of the normal one year subscription) to give you maximum flexibility.
How much does it cost?
$980 for the full program. Renewal every two years is $250.
If all self-study courses were purchased individually, the cost would exceed $5000.
How do I maintain the credential?
Every two years after completion, report the required 80 hours of government auditing CPE to YellowBook-CPE.com. Use the YellowBook-CPE.com Vault (an online software that tracks and documents CPE hours) to report your hours.
Renewal CPE may be taken from any approved provider as long as it qualifies as governmental CPE. We do, however, recommend you seek CPE from a NASBA-certified provider as the quality of the CPE is verified.
Is this a certification?
No. This is a certificate program, not a certification, in compliance with NASBA and professional terminology requirements.
The Yellow Book Qualified Auditor Certificate is a certificate program, not a professional certification, licensure, or accreditation.
This certificate:
- Does not confer any legal authority or government-sanctioned credential.
- Does not constitute an endorsement, approval, or recognition by GAO, AICPA, NASBA, or any federal agency.
- Does not guarantee job performance, audit quality, or peer review outcomes.
- Does not substitute for experience, supervisory evaluation, or organizational competency requirements.
- Does not exempt participants from any statutory or regulatory CPE obligations.
This program does demonstrate successful completion of coursework, passing of a knowledge exam, and ongoing education related to governmental auditing standards.
Should I read the Yellow Book and Green Book?
Reading both The Yellow Book (Generally Accepted Government Auditing Standards) and The Green Book (Standards for Internal Control in the Federal Government) is highly recommended! The exam assumes familiarity with both.
General CPE Questions?
You can find our FAQ here and our policies here.
How do I get my YBQA certificate?
- Sign up here
- Once you receive registration confirmation, log in to the Student Center.
- Find the READ THIS document in the student center and read it prior to starting any courses.
- Take the required courses to earn your hours.
- Take the final exam to prove how qualified you are to conduct a Yellow Book engagement.
- Fill out this online form to request your YBQA Certificate.
- Receive a cool looking certificate via email.
- Bask in the glow of your accomplishment.
I completed all the required course work and electives. Now what do I do?
Congratulations! Once you complete all your course work, make sure you take the final exam which is in the Student Center! Then, please complete this form for Yellowbook-CPE.com so we can email you the YBQA Certificate.
Yellowbook-CPE.com is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: