GOV2408. Independence in the SLG environment

This session will help users understand the differences between AICPA and the U.S. Government Accountability Office (GAO) independence requirements and how to effectively apply each framework. The session will make heavy use of case studies to help participants apply both AICPA and GAO independence frameworks to situations commonly found in the state and local government (SLG) environment.

Learning Objectives:

• Identify the differences between AICPA and GAO independence requirements.
• Apply both AICPA and GAO independence frameworks to situations commonly found in state and local government entity audits.