Business, Legal & Accounting Glossary
Yellow Book is the colloquial name given to the Admission of Securities to Listing, which is a book issued by the Financial Conduct Authority that lays out the regulations for admission to the Official List of the London Stock Exchange alongside the obligations of companies with listed securities.
The colloquial name for Admission of Securities to Listing, a book issued by the Financial Conduct Authority (FCA) that lays out the regulations of admission to the Official List of the London Stock Exchange (LSE) and the obligations of companies with listed securities.
The Yellow Book is the authoritative collection of Generally Accepted Government Auditing Standards. The document establishes a framework for conducting audits of all types of government institutions as well as entities that have received government awards and grants. CPAs and government auditors are the primary users of the Yellow Book. The Government Accountability Office publishes it annually (GAO). The most recent significant update occurred in 2018, with just minor technical updates done after then.
The title is derived from the document’s yellow cover.
The Yellow Book is currently being revised and the existing edition is due to be thoroughly updated.
A corresponding definition for associate is detailed in Section 6 of Chapter 1, paragraph 1.2 of the Yellow Book.
The Yellow Book is the annual publication by the GAO of the Generally Accepted Governmental Auditing Standards. Every year the GAO publishes a book that contains all of its updated rules and standards for conducting audits in the public sector. This book has always featured a bright yellow cover. Rather than calling it the GAO book of GAGAS, people started calling it the Yellow Book. The name has stuck ever since.
The Yellow Book is used by CPAs and governmental auditors who audit the Federal government, state governments, and even local governments. The Yellow Book includes audit standards and guidance for both financial and performance audits. The main audit standards addressed in the Yellow Book relate to:
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This glossary post was last updated: 13th April, 2022 | 42 Views.