Under GAGAS, what are the standards for auditor competence?

Under GAGAS, what are the standards for auditor competence?

• A. 80 hours of CPEs every 2 years, with a minimum of 20 hours being completed in any one year of the two year period & 24 of the hours must be directly related to government auditing
• B. 80 hours of CPEs every 2 years, with a minimum of 20 hours in any one year, and 24 hours directly related to government auditing
• C. 40 hours of CPEs every two years, with at least 10 hours per year
• D. 120 hours of CPEs every two years, with 40 hours per year

Answer: (A)

Under GAGAS, maintaining auditor competence involves continuing professional education (CPE) requirements that keep you current with government auditing practices. The standard sets an 80-hour CPE expectation over a two-year cycle, with a practical spread: you should complete at least 20 hours in any single year of that two-year period. In addition, a portion of the training—and in this case at least 24 hours—must be directly related to government auditing. This combination ensures you’re consistently growing your knowledge, while also focusing a meaningful portion of your education on topics specifically relevant to auditing in the government sector. That’s why this setup best fits GAGAS: it balances a reasonable overall workload with yearly accountability and emphasizes government-specific content. The other options either propose the wrong total hours, or omit the requirement that a portion of the hours be tied to government auditing, which would fail to ensure competence in the government context.

Under GAGAS, maintaining auditor competence involves continuing professional education (CPE) requirements that keep you current with government auditing practices. The standard sets an 80-hour CPE expectation over a two-year cycle, with a practical spread: you should complete at least 20 hours in any single year of that two-year period. In addition, a portion of the training—and in this case at least 24 hours—must be directly related to government auditing. This combination ensures you’re consistently growing your knowledge, while also focusing a meaningful portion of your education on topics specifically relevant to auditing in the government sector.

That’s why this setup best fits GAGAS: it balances a reasonable overall workload with yearly accountability and emphasizes government-specific content. The other options either propose the wrong total hours, or omit the requirement that a portion of the hours be tied to government auditing, which would fail to ensure competence in the government context.