Under GAGAS, how many hours per two-year period must be spent on CPE related to government auditing?

Under GAGAS, how many hours per two-year period must be spent on CPE related to government auditing?

• A. 40
• B. 60
• C. 80
• D. 24

Answer: (D)

GAGAS requires ongoing education to keep government auditors current with evolving practices. Over a two-year period, there is a minimum amount of CPE related to government auditing that must be completed. That minimum is the smallest quantity listed, reflecting the baseline needed to maintain competence without unduly burdening auditors. This ensures you stay up to date with updates to the Yellow Book, auditing techniques, internal controls, risk assessment, and reporting requirements. The other options require more training than the standard specifies, so the minimum amount is the correct threshold.

GAGAS requires ongoing education to keep government auditors current with evolving practices. Over a two-year period, there is a minimum amount of CPE related to government auditing that must be completed. That minimum is the smallest quantity listed, reflecting the baseline needed to maintain competence without unduly burdening auditors. This ensures you stay up to date with updates to the Yellow Book, auditing techniques, internal controls, risk assessment, and reporting requirements. The other options require more training than the standard specifies, so the minimum amount is the correct threshold.