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Friday, May 26, 2023 Live Webcast

2018 Yellow Book Independence Requirements (X2-35745)

9:00 AM - 11:00 AM EDT

Vendor Platform

2 CPE Credits in AA


A significant challenge facing many auditors is determining and documenting their independence under generally accepted government auditing standards (GAGAS). All professional involved in audits performed in accordance with GAGAS should have a working knowledge of the independence requirements imposed by the 2018 Yellow Book.


Anyone involved in GAGAS audit as well as anyone who want a firmer grasp on independence.


After attending this presentation you will be able to:

  • Identify requirements related to determining and documenting independence under the 2018 Government Auditing Standards
  • Recall core concepts fundamental to documenting independence when the auditor prepares the financial statement in their entirety
  • Recall core concepts related to your clients' skills, knowledge, or experience (SKE)
  • Recognize clarifications related to non-attest services that always impair independence
  • Recall significant independence requirements contained in 2018 Government Auditing Standards


The major topics that will be covered in this class include:

  • Key changes to documenting independence in an audit conducted in accordance with GAGAS
  • Enhanced documentation required once a significant threat has been identified and the safeguards applied
  • Clarifications related to certain services that always impair independence
  • Clarification related to when the conceptual framework must be used
  • Clarifications related to determining if clients possess suitable skills, knowledge or experience to take responsibility for the non-attest services provided by auditors
  • Other important matters contained in the 2018 Government Auditing Standards related to independence








Daniel Bradley

Daniel W. Bradley, CPA

Dan Bradley is a principal with the regional certified public accounting firm of Young, Oakes, Brown & Co. P.C. in Altoona, Pennsylvania. He has extensive experience in performing audits of for-profit as well as governmental and not-for-profit organizations subject to the Single Audit Act and OMB Circular A-133. In addition, he has extensive experience dealing with entities (governmental units, not-for-profit organizations, and for-profit organizations) subject to the requirements of Government Auditing Standards. Dan holds a Commonwealth of Pennsylvania license to practice as a Certified Public Accountant, and received his Bachelor of Science degree in Accounting from Pennsylvania State University where he graduated with highest distinction.

Mr. Bradley is a member of the American Institute of Certified Public Accountants (AICPA), the Pennsylvania Institute of Certified Public Accountants (PICPA), and the Institute of Management Accountants. He is also a long time member of the PICPA’s Local Government Accounting and Auditing Committee. As of June 1, 2007, Mr. Bradley was elected to the PICPA’s Ethics Committee. Mr. Bradley has also served as past president of his IMA chapter, as well as serving as a member of the Executive Committee of the Pennsylvania Economy League. Mr. Bradley was a past President of the Altoona Chapter of the American Business Club as well as being a member of his local March of Dimes board.

In addition, Mr. Bradley has previously been an adjunct associate professor at Saint Francis College in Loretto, Pennsylvania where he is a past recipient of the Continuing Education’s Instructor of the Year Award. Mr. Bradley has been a frequent speaker and panelist on various governmental and not-for-profit programs for the AICPA, numerous state societies, the St. Francis College’s CPE Department, and numerous local entities. Mr. Bradley is a multi-year recipient of the AICPA’s Outstanding Facilitator Award.


$79.00 - Member

$99.00 - Nonmember

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