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This document lists the individuals and firms registered with the Oklahoma Accountancy Board who are qualified to perform governmental audits in accordance with the Government Auditing Standards as
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How to fill out Oklahoma Accountancy Board Registrants Performing Governmental Audits in Accordance with Government Auditing Standards (Yellow Book) at August 09, 2006

01
Obtain the official form for the Oklahoma Accountancy Board Registrants Performing Governmental Audits.
02
Read the instructions carefully to understand the requirements.
03
Fill in your personal information, including name, address, and contact details.
04
Indicate your licensing information and registration details as required.
05
Specify the type of governmental audits you intend to perform.
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Attach any required documentation that supports your qualifications and experience.
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Review the completed form for accuracy and completeness.
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Submit the form by the specified deadline and retain a copy for your records.

Who needs Oklahoma Accountancy Board Registrants Performing Governmental Audits in Accordance with Government Auditing Standards (Yellow Book) at August 09, 2006?

01
Individuals or firms specializing in governmental audits.
02
Certified public accountants (CPAs) seeking to perform audits in accordance with Yellow Book standards.
03
Government agencies or organizations requiring audits conducted by qualified registrants.
04
Education institutions offering auditing programs that align with governmental standards.
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Any type of company (public/private, for-profit, governmental, nonprofit, etc.) in any industry could be subject to the Yellow Book Requirements if the funding agency requests the audit, or if local, state, or federal regulations require the audit based on the level of funding spent (or received) by the entity.
CPE Requirements for the Yellow Book Therefore, each auditor performing work under GAGAS should complete, every two years, at least 80 hours of CPE that directly enhance the auditor's professional proficiency to perform audits and/or attestation engagements.
in any industry could be subject to the Yellow Book Requirements if the funding agency requests the audit, or if local, state, or federal regulations require the audit based on the level of funding spent (or received) by the entity.
The Yellow Book contains standards for financial audits, attestation engagements, and performance audits as well as specific requirements for individual auditors and audit organizations.
What are the Yellow Book CPE requirements? To maintain compliance with Yellow Book CPE requirements, auditors are required to complete 80 hours of CPE every two years. Of those 80 hours, a minimum of 20 hours should be completed in each year (meaning auditors shouldn't try to get all 80 hours in the same year).
The Yellow Book is the book of standards and guidance for auditors and audit organizations, outlining the characteristics of good audit reports, professional qualifications for auditors, and audit quality guidelines.
What are the Yellow Book CPE requirements? To maintain compliance with Yellow Book CPE requirements, auditors are required to complete 80 hours of CPE every two years. Of those 80 hours, a minimum of 20 hours should be completed in each year (meaning auditors shouldn't try to get all 80 hours in the same year).
The Yellow Book is the book of standards and guidance for auditors and audit organizations, outlining the characteristics of good audit reports, professional qualifications for auditors, and audit quality guidelines.

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It is a regulatory framework that governs how registered accountancy professionals in Oklahoma must conduct governmental audits, ensuring compliance with established government auditing standards.
Registered accountancy firms and individual auditors in Oklahoma who perform audits of government entities or governmental programs must file under these standards.
Auditors must complete the required forms by providing accurate information regarding their qualifications, audit methodologies, and ensuring compliance with the Yellow Book standards.
The purpose is to establish guidelines for auditors performing governmental audits, promoting accountability, transparency, and the effective use of public resources.
Auditors must report their credentials, the scope of audits conducted, adherence to auditing standards, and findings related to compliance and financial reporting.
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