GAO clarifies new CPE requirements under Yellow Book.

• Position: National

The General Accounting Office (GAO) has again revised CPE requirements for Government Auditing Standards, also known as the Yellow Book.

The primary change is that tax courses are no longer guaranteed to qualify for the 80-hours of CPE required every two years.

The GAO clarification states that courses must "directly enhance the auditor's professional proficiency to perform audits and/or attestation engagements." To read the full document, go to http://www.gao.gov/govaud/cpeamend.htm.

Inquiries directly related to Government Auditing Standards can be sent via e-mail to yellowbook@gao.gov.

In June 2003, the U.S. General Accounting Office issued a revision to Government Auditing Standards (the Yellow Book), which included CPE...