2026/27 Yellow Book Update

Overview

Stay current on key developments affecting governmental audits with this focused update on the 2024 revision of the Yellow Book. This course highlights significant changes related to quality management and updates affecting key audit roles, with an emphasis on how these revisions impact audit planning and execution.

The course also addresses the GAO’s implementation delay and its implications for 2026 audit planning. Participants will gain context around recent leadership changes at the U.S. Government Accountability Office and what those transitions may signal for future guidance and oversight priorities.

In addition, the course includes an overview of recent updates to the Green Book, helping auditors understand changes to internal control guidance that may affect governmental entities and Single Audit engagements.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Highlights

The major topics that will be covered in this course include:

• Significant changes related to quality management and updates affecting key audit roles, with an emphasis on how these revisions impact audit planning and execution.
• The GAO's implementation delay and its implications for 2026 audit planning.
• Recent leadership changes at the U.S. Government Accountability Office and what those transitions may signal for future guidance and oversight priorities.
• Overview of recent updates to the Green Book, helping auditors understand changes to internal control guidance that may affect governmental entities and Single Audit engagements.

Prerequisites

Prior experience with Yellow Book engagements

Designed For

Accountants and Auditors

Objectives

After attending this presentation, you will be able to...

• Recall the requirements related to quality management in the 2024 Yellow Book.
• Identify changes to the effective date of the 2024 Yellow Book.
• Recognize recent changes to the Green Book.

Preparation

None