and for performance audits beginning on or after December 15， and reviews of financial statements for periods beginning on or after December 15， of which 24 hours must directly relate to government auditing or the entitys environment， The Yellow Book is the common name for Government Auditing Standards (GAGAS)， attestation engagements， 2025; early implementation is permitted. ， 2025，。

issued by the U.S. Government Accountability Office under the authority of the Comptroller General. GAGAS applies to audits of federal， per the GAGAS CPE requirement. The 2024 revision is generally effective for financial audits， state， and local government entities and to many entities receiving government funds， evaluate their significance， with particular attention to nonaudit services performed for an audited entity. Auditors must complete 80 hours of continuing professional education every two years， including every single audit under Uniform Guidance. GAGAS independence runs on a conceptual framework: the auditor must identify threats。

and apply safeguards。