As part of your audit firm’s quality control policies, it maintains a record of continuing professional education (CPE) taken by professional staff members. Following is information on some of the classes, sessions, workshops, and conferences that the auditors of your firm have attended in the past year.
1. A session dealing with the source of current revenues and three year projections of revenues for the state.
2. A conference on estate planning.
3. A workshop on partnerships between governments, businesses, and citizens.
4. A session on updates to Government Auditing Standards.
5. A session on conducting external quality control reviews.
6. An online “Principles of Accounting” course.
7. A workshop on “Federal Grant Administration.”
8. A session on GASB’s pension standard.
9. A conference on “Helping Individuals Meet Their Long-Term Financial Goals” (a financial planning conference).
10. A session on problems associated with implementing a balanced scorecard approach to performance measurement.

Required
It is your responsibility to determine whether the classes, sessions, workshops, and conferences attended by the auditors could be used to meet the GAGAS requirement that auditors earn 24 hours of CPE in government-related areas every two years. Access the GAO guide entitled Government Auditing Standards: Guidance on GAGAS Requirements for Continuing Professional Education at the GAO website to perform research. In the space to the left of each item, indicate whether the item qualifies (Q) or does not qualify (DNQ).