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This session will include a summary of the key independence provisions found in the 2018 Revision of the Government Auditing Standards and related implementation considerations.
Learning Objectives:
Distinguish the significant independence requirements and related application guidance found in the 2018 Revision of the Yellow Book.
Identify the impact the 2018 Revision of the Yellow Book will have on the performance of certain nonaudit services.
Indicate where to obtain additional GAO and AICPA Resources.