GAO CPE Requirements

Government Auditing Standards require all auditors involved in planning, directing, conducting, or reporting on governmental audits and attestation engagements to earn 24 hours of governmental CPE every two years:

3.46 Auditors performing work under GAGAS, including planning, directing, performing field work, or reporting on an audit or attestation engagement under GAGAS, should maintain their professional competence through continuing professional education (CPE). Therefore, each auditor performing work under GAGAS should complete, every 2 years, at least 24 hours of CPE that directly relates to government auditing, the government environment, or the specific or unique environment in which the audited entity operates.

See this link to the GAO’s document dedicated to answering questions about the CPE requirement: http://www.gao.gov/govaud/ybcpe2005.pdf.

 

NASBA Certified