Generally accepted government auditing standards (GAGAS) require that auditors conducting a GAGAS audit complete at least 80 hours of continuing professional education (CPE) that directly contributes to the auditor's professional proficiency to perform such audit work.

Question

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This is true according to the Government Accountability Office's (GAO) Yellow Book, which provides guidance on GAGAS requirements for auditors. Section 3.48 states that "auditors performing work under GAGAS should complete a minimum of 80 hours of CPE every 2 years that directly enhances their professional proficiency to perform audit, attest, or other assurance services."

Generally Accepted Government Auditing Standards (GAGAS) Require That Auditors Conducting