Yellow Book Update 2025

Learning objectives

After completing this course, the learner should be able to:

  • Identify the scope and nature of Government Auditing Standards (Yellow Book)
  • Define independence, competency and other general requirements
  • Identify the differences in an auditor's responsibilities on a financial statement audit under Government Auditing Standards compared to generally accepted auditing standards (the SASs)
  • List the special reporting and communication requirements of any Yellow Book engagement
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jennifer louis bio pic

Instructor bio

Jennifer F. Louis, CPA, has over 25 years of experience in designing and instructing high quality training programs in a wide variety of technical and “soft skills” topics needed for professional and organization success. In 2003, she founded Emergent Solutions Group, LLC, where she focuses her energy on designing and delivering practical and engaging accounting and auditing training. She was most recently Director of Audit Product Development at Surgent Professional Education, and prior to that served as Executive Vice President/Director of Training Services at AuditWatch, Inc. Jennifer started her career in Audit for Deloitte & Touche LLP. Jennifer graduated summa cum laude from Marymount University with a B.B.A.-Accounting.

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