AICPA 4-25

For audits involving governmental entities or government contracts

for pension plans

of entities insured by the FDIC, FSLIC, etc.

Auditors employed by the federal government or who audit a governmental entity or government contract.

Yellow Book

• Public interest
• Integrity
• Objectivity
• Professional behavior
• Proper use of government information, resources, and position

• All owners, partners, or shareholders in the accounting firm
• All professional employees who participate in the audit
• All professional employees who are located in an office that participates in a significant portion of the audit