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GAO Yellow Book: Nano, Partial Credit Compliance

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Eminent Member
Joined: 2 years ago

When questioned about the acceptance of Nano or partial credits, the GAO provides a standard answer that reads as follows:

Paragraph 4.37 of the 2018 Government Auditing Standards states that a CPE hour may be granted for each 50 minutes of participation in programs and activities that qualify. The 2018 GAGAS does not prohibit awarding CPE for partial hour increments. When determining the acceptability of partial hours of CPE, auditors may consider (1) the policies and procedures of the audit organization, (2) requirements of the organization that administers the audit organization’s peer review program, and (3) appropriate licensing or regulatory boards.


LCvista stakeholders have discussed this topic and the general consensus is- if the rules don't explicitly state acceptance, it would be preferred to not code for partial credit acceptance. Please use this as a place to discuss thoughts, rationale, and opinions related to the partial credit acceptance for Yellow Book.

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Posts: 2
Joined: 1 year ago

My thoughts are that partial hour increments should be awarded as the GAO is completely putting the responsibility on the issuing party. I do think that issuing party should be following NASBA guidelines to limit any issues with the credit. I completely understand LC Vista's stance though as it doesn't specify NASBA and that not all of their clients might be issuing credit strictly using NASBA guidelines.