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GAO05568G GOVERNMENT AUDITING STANDARDS: Guidance on GAGAS ...

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Continuing Education and Training Requirements. Concurrently with issuance of this document we are. issuing a technical amendment to paragraph 3.45 and ...

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GAO05568G GOVERNMENT AUDITING STANDARDS: Guidance on GAGAS Requirements for Continuing Professional EducationPage 1GAOUnited States Government Accountability OfficeaBy the Comptroller General of the United StatesApril 2005GOVERNMENT AUDITING STANDARDSGuidance on GAGAS Requirements for Continuing Professional EducationGAO05568GPage 2Page iGAO05568G GAGAS CPEForewordThis document provides guidance to auditors and auditorganizations in implementing the continuingprofessional education (CPE) requirements prescribedby the 2003 revision of Government Auditing Standards. The fundamental difference related to CPE in the 2003 Government Auditing Standards from the1994 revision is that the 80 hours of CPE to becompleted every 2 years should directly enhance theauditors professional proficiency to perform auditsand/or attestation engagements. The 1994 revisioncalled for training that contributes to the auditors professional proficiency. This guidance document alsoexpands and modernizes the types of programs and the list of subjects and topics that could satisfy CPErequirements under Government Auditing Standards. This guidance document on CPE requirements replaces the April 1991 document entitled Interpretation ofContinuing Education and Training Requirements. Concurrently with issuance of this document we areissuing a technical amendment to paragraph 3.45 and related footnotes of the CPE requirements contained inthe Competence standard of the 2003 revision ofGovernment Auditing Standards. Specifically as amended auditors who are only involved in performingfield work but not involved in planning directing orreporting on the audit or attestation engagement andwho charge less than 20 percent annually of their time toaudits and attestation engagements conducted undergenerally accepted government auditing standards (GAGAS) are required to take 24 hours of training ineach 2year period in subjects and topics directly relatedto government auditing the government environmentor the ...

Source: www.gao.gov

 

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