INSTRUCTIONS FOR APPLICATION FOR ADMISSION TO
ROSTER OF ACCOUNTANTS AUTHORIZED TO CONDUCT MUNICIPAL
AUDITS
Applicants must demonstrate that they have completed Basic (Level 1) and/or Intermediate (Level 2) courses
that meet the minimum hour requirements in subjects that are directly related to the government
environment.
Advanced (Level 3) and Update (Level 4) courses are not accepted for admission to the
municipal roster.
SUBJECT REQUIREMENTS:
Audits of State and Local Governments - Courses eligible for credit will focus on auditing standards generally
accepted in the United States of America (GAAS) in a governmental environment with consideration to
planning; risk assessment; methods to audit unique governmental activities, transactions and balances; and
related independent auditor reports. Courses eligible for credit in this category will focus on audits of
financial statements rather than on federal programs.
Governmental Accounting and Financial Reporting - Courses eligible for credit will focus on accounting
principles generally accepted in the United States of America (GAAP) and financial statements as
allowed/required under standards promulgated by the GASB for governmental entities. Courses will focus
on accounting in a government environment, including preparation of governmental financial statements
and CAFRs.
GAGAS - Courses eligible for credit will cover audits conducted in accordance with Generally Accepted
Governmental Auditing Standards (GAGAS). These standards are also referred to as the “Yellow Book”.
Courses in this area will focus on application of, and compliance with general, fieldwork (including
documentation), and reporting standards as contained in GAGAS, as well as attestation, performance audit
and other standards therein.
Audits of Federal Programs and Related Compliance - Courses eligible for credit will focus on how to perform
an audit of Federal programs under current, authoritative guidance. Topics may include planning, risk
assessment, understanding applicable compliance requirements, internal controls over compliance, and
compliance auditing and reporting as they relate to the audits of Federal programs.
Courses that are specific to a particular type of compliance audit such as HUD or hospitals may not
be eligible for credit; applicants must demonstrate that the course provides a basic or intermediate
understanding of Federal program requirements.
Oregon Minimum Standards and Local Budget Law – Applicants must complete the OSCPA sponsored course
on Oregon Revised Statutes and Administrative Rules governing the requirements of audits of Oregon
Municipal Corporations and Local Budget Law.
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