More and more entities need Yellow Book engagements, including a growing number of for-profit entities. In this course, we will review the unique independence requirements in GAGAS. We'll also review the recent changes to quality management in Yellow Book. We'll close with a reminder of common deficiencies found in Yellow Book engagements. 

Agenda:

• 2024 Yellow Book (pg 5)
• Independence (pg 77)
• Yellow Book Common Deficiencies (pg 109)