Yellow Book (GAGAS) CPE Requirements: 80 Hours Every Two Years

If you carry out audits under Government Auditing Standards, you have a second set of CPE rules on top of your state board's. GAO says auditors working under its Yellow Book standards must complete at least 80 hours of continuing education every two years, and AICPA adds that at least 20 hours should come in each year and at least 24 hours should be in government auditing topics. This guide sets out those figures, the dates of the 2018 and 2024 editions of the Yellow Book, and the points we could not confirm from the GAO documents. These are separate from board rules, so read them with our CPA CPE requirements guide and our complete guide to CPE for CPAs.

At a glance

What the Yellow Book is

The Yellow Book is the common name for the Government Auditing Standards that GAO issues. They apply to engagements performed under those standards. The CPE rules in the standards set a minimum for the auditors who work on those engagements, and they are in addition to whatever your state board requires for your licence. You can satisfy both with the same course only if each rule allows it, which we could not confirm from an official source.

The hours rule

GAO has said that auditors must complete at least 80 hours of continuing education every two years. GAO's earlier guidance, which we could read in full, adds that at least 20 of the 80 hours should be completed in any one year and that at least 24 of the 80 hours should be in subjects directly related to government auditing. AICPA's CPE page gives the same shape in current wording: 80 hours every two years, at least 24 in government auditing or the audited entity's environment, and at least 20 per year. We could not open the CPE paragraphs of the 2018 and 2024 editions themselves, so we cannot give you paragraph numbers or the exact current wording, and we have not found a change to the hours between editions.

The 2018 edition

The 2018 revision applies to financial audits, attestation engagements and reviews for periods ending on or after 30 June 2020, and to performance audits that begin on or after 1 July 2019. Early implementation was not permitted. Check which edition applies to your engagement.

The 2024 edition

The 2024 revision applies to periods or engagements beginning on or after 15 December 2025. Quality management must be designed and implemented by then, with an evaluation by 15 December 2026, and early implementation is permitted. GAO's product page lists the changes as quality management and financial audit guidance and does not mention CPE, which suggests the hours did not change, but that is an inference and not a GAO statement.

Who the rule applies to

GAO's earlier guidance applied the requirement to external and internal auditors, both government and non-government. We could not confirm the exact scope wording in the current edition, and we could not confirm how the standards treat specialists. Older guidance said external consultants and internal specialists such as actuaries were not subject to the requirement. Ask your audit organisation how it applies the rule to you.

How the two-year period works

Under the earlier guidance, an audit organisation could set a standard two-year period for all its auditors, either as fixed years or as a rolling period. The organisation was responsible for keeping the documentation of CPE hours completed. We could not confirm whether the current edition keeps those arrangements, so follow your firm's policy and ask its quality control lead.

Which courses count

GAO's guidance we read says nothing on sponsors. AICPA, which is a NASBA Registry sponsor, tells readers to use NASBA's fields of study document for how government topics apply. That is a pointer and not a GAO rule. If your course has a Registry Sponsor ID, you can confirm it with the steps in our guide to verifying a NASBA CPE sponsor, and our how CPE credits are counted explains the credit hour.

Records

Because your audit organisation may ask for proof, keep a certificate for every course and note which hours relate to government auditing. Our CPE audit records guide and CPE tracking log template show what to record. State boards have final authority on accepting individual courses for licence renewal, so the same course may count differently for the two rules.

What we could not confirm

We could not confirm whether the same hours can count towards a state board requirement and the Yellow Book requirement, which sponsors GAO accepts, or the documentation rules in the 2024 edition. We recommend reading the CPE paragraphs of the current Yellow Book directly in GAO's publication, and checking your board's page. Our ethics CPE for CPAs covers the separate ethics hours many boards require.

Frequently asked questions

How many CPE hours does the Yellow Book require?

GAO says at least 80 hours every two years. GAO's earlier guidance and AICPA also give a minimum of 20 hours in any one year.

How many hours must be about government auditing?

At least 24 of the 80, according to AICPA and GAO's earlier guidance.

When did the 2024 Yellow Book take effect?

For periods or engagements beginning on or after 15 December 2025, with early implementation permitted.

Do Yellow Book hours replace my state board CPE?

No. State boards set their own rules and have the final authority on accepting individual courses.

Can one course count for both?

We could not confirm that from an official source, so check with your board and your audit organisation.

Next steps

Read our what NASBA does guide and our CPA CPE requirements guide for the board rules. If you are comparing study options, see our Learnsignal pricing page.

Source: GAO press release on revised government auditor training requirements, GAO publication GAO-05-568G, GAO-18-568G and the GAO Yellow Book product page for GAO-24-106786, AICPA page on CPE requirements and credits and the AICPA notice on CPE credit. Checked October 2026.