MYCPE ONE

Yellow Book CPE Requirements

Know Your Requirement

Yellow Book CPE Requirements Overview

Last Reviewed on: 06 Apr, 2026

CPE Requirements

80 hours every two years, with a minimum of 20 per year.

License Renewal Period

December 31st every 2 years.

CPE Reporting Cycle

January 1 to December 31 biennially ending every 2 years.

Ethics Requirement

No fixed hours, but ethics and independence are core professional obligations (see Chapter 3).

Carryover Credits

Cannot carry over excess credits to the next reporting cycle.

Subject Area Restriction

At least 24 hours in government-related topics and min 56 hours in professional expertise areas.

Need guidance with compliance requirements?

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compliance requirements

Simplified Regulations for 2026

CPE Requirement

Professionals are required to complete 80 hours of CPE biennially, with at least 20 hours required each year.

Ethics Requirement

Ethics and independence are covered under Chapter 3 ("Ethics, Independence, and Professional Judgment") but no standalone hour requirement is mandated by GAGAS. View More

Initial CPE Hours

Newly assigned auditors must complete a prorated number of hours based on full six-month intervals remaining in the 2-year period (e.g., 60 of 80 hours if three of four intervals remain).

Content Requirement

Members must complete a minimum of 24 hours in subjects related to government auditing or the audited entity's environment and a min of 56 hours in topics that enhance their professional expertise.

Subject Areas

Click here to check the subject areas for CPE Credits.

Learning Modes

All CPE can be completed through self-study, provided the courses are from approved providers.

Eligible Learning Activities

Includes Group Internet, QAS Self-Study, Blended Group, Nano Learning, University/college courses (1 semester hour = 15 CPE hours), Instruction (maximum 40 hours), and more.

CPE Deadline

End of each 2-year measurement period; a 2-month grace period may be granted to make up deficiencies.

Fast Track CPE

Our Fast Track CPE packages are expertly curated bundles that meet the exact continuing education requirements. Choose our comprehensive packages to cover all your CPE needs and save significant time selecting individual courses. View more

Reporting Period

CPE credits must be reported from January 1 to December 31, biennially every 2 years.

License Renewal

Renew by December 31st every 2 years.

Carry Over Credits

Not permitted. Auditors may not carry over hours earned in excess of the 80- or 24-hour minimums to the next period.

Record Retention

Maintain documentation sufficient for legal, administrative, or peer-review requirements.

Renewal Fees

None specified under GAGAS; governed by employing or licensing body.

Do MYCPE ONE Courses Qualify for Yellow Book CPE?

Yes — when courses align with the GAO Yellow Book (GAGAS) standards and follow the AICPA–NASBA CPE Standards for program design, qualified instruction, engagement, and verified completion. MYCPE ONE’s courses fully meet these standards and are suitable for professionals performing GAGAS-compliant audits.

Accepted learning formats include:

  • Group Internet Based
  • QAS Self-Study
  • Group Live
  • Nano Learning

You can verify our NASBA sponsorship under MYCPE ONE on the official NASBA Registry.
To explore our government-audit-focused courses, click here to view the MYCPE ONE catalog.

Our all-inclusive subscription model provides unlimited access to the largest CPE library for accountants and auditors, at rates up to 60% lower than other providers. Subscribe today and complete your Yellow Book CPE efficiently.

Contact Information for the U.S. Government Accountability Office (GAO)

U.S. Government Accountability Office (GAO)
441 G Street NW
Washington, DC 20548
Phone: (202) 512-9535
Email: contact@gao.gov
Website: https://www.gao.gov/yellowbook

We Review CPE Compliance Requirements Every Twelve Months

At MYCPE ONE, we are committed to providing professionals across all designations with the most accurate and up-to-date continuing education information. Our team reviews and updates the CPE requirement information for Yellow Book Professionals every Twelve months to reflect the latest standards and policies set by the U.S. Government Accountability Office (GAO).

While we work diligently to ensure accuracy, we encourage professionals to confirm the requirements directly with their respective boards or credentialing authorities through the official links provided here.

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Frequently Asked Questions

Auditors performing work under GAGAS must complete 80 hours of CPE every two years, with at least 20 hours earned each year.

The reporting cycle runs January 1 through December 31, ending every two years.

Licenses or compliance documentation should be renewed by December 31 every two years.

No fixed ethics hour requirement exists, but ethics and independence remain mandatory professional principles under Chapter 3.

No. Carryover of CPE credits is not allowed under the Yellow Book.

Auditors must complete at least 24 hours in government-related topics and 56 hours in areas that enhance professional expertise.

Yes. New auditors must complete a proportional number of hours based on remaining six-month intervals in their 2-year cycle.

All hours can be earned through self-study, webinars, or approved group programs from recognized providers.

Accepted activities include Group Internet, QAS Self-Study, Blended Group, Nano Learning, university courses, and teaching or instruction (up to 40 hours).

All required hours must be completed by the end of the 2-year period, though a 2-month grace period may be granted to make up shortfalls.

No renewal fees are set by GAGAS; costs are governed by the auditor’s employer or licensing body.

Auditors should retain proof of attendance, provider details, and completion of records for legal or peer-review verification.