Chapter 4: Competence and Continuing Professional Education


This chapter establishes the generally accepted government auditing standards (GAGAS) requirements for competence and continuing professional education (CPE). Competence includes being knowledgeable about the specific GAGAS requirements and having the skills and abilities to proficiently apply that knowledge on GAGAS engagements. CPE contributes to auditors’ competence. The requirements of this chapter are intended to be followed in conjunction with all other applicable GAGAS requirements.