The NSPFÂ® Certified Pool/Spa OperatorÂ® (CPOÂ®) Certification program, the world's leading verifiable pool and spa training credential, is available as a blended training program. The CPOÂ® Certification program is also eligible for IACET Continuing Education Units (CEUs).
To help ensure that Government Auditing Standards (the âYellow Bookâ) continues to meet the needs of the audit community and the public it serves, the Comptroller General of the United States appointed the Advisory Council on Government Auditing Standards to review the standards and recommend necessary changes.
An auditor could use various approaches to meet the independence evaluation and. documentation requirements of the 2011 Yellow Book; therefore, use of this particular practice. aid is not required. This practice aid is intended to provide an illustration of one methodology. that could be used by an auditor.