yellow book report

This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our  privacy policy  to learn more.

• GOVERNMENT & AUDITING

Yellow Book revisions update independence guidance

• Governmental Auditing
• Audit & Assurance

Auditors performing engagements under generally accepted government auditing standards (GAGAS) are subject to new rules reinforcing the principles of transparency and accountability under revisions published by the U.S. Government Accountability Office (GAO) in July 2018.

The revised standards (also known as the “Yellow Book,” or GAS) were restructured by the GAO to separate the standard’s requirements from the application guidance (see the sidebar “ Restructured Yellow Book ”). Independence standards appear in Paragraphs 3.17–3.108 of the revised Yellow Book.

A clarified standard

Unless specifically prohibited under the Yellow Book (see the sidebar “ Prohibited Bookkeeping Services ”), a firm preparing accounting records and financial statements for an audit client creates threats to independence that either will or may require the firm to apply safeguards to maintain its independence.

While the 2011 rules required firms to consider these possibilities, the 2018 Yellow Book clarifies that preparing the financial statements in their entirety creates a significant threat to independence that should be reduced to an acceptable level by safeguards. A firm should also document the evaluation and how threats were effectively addressed.

For other permissible services involving preparation of accounting records and financial statements, firms should document the evaluation of the threat(s) to determine significance. If significant, the documentation should include a description of the safeguards applied to reduce any significant threat(s) to an acceptable level.

Clarifications appear in the following paragraphs of the new Yellow Book:

Paragraph 3.88 states that when preparing a client’s financial statements in their entirety from the client’s trial balance or underlying accounting records, firms should conclude that significant threats to independence exist. Under the Yellow Book’s conceptual framework approach (Paragraphs 3.26–3.63), when a firm encounters significant threats to independence, the firm should apply safeguards to eliminate or reduce the threats to an acceptable level.

Threats are at an acceptable level when a reasonable and informed third party would conclude that the firm could perform the audit without compromising its professional judgment. A firm that will apply effective safeguards should document the evaluation of threats to independence and describe the safeguards applied. Paragraph 3.69 provides examples of possible safeguards the firm could apply that could be effective for the potential threats that may exist:

• Separate personnel perform the audit and preparation of accounting records and financial statement services.
• An independent party (from inside or outside the firm) performs a second review of the preparation of accounting records and financial statement work.

A firm that cannot apply effective safeguards that reduce the threats to an acceptable level should not perform the preparation of accounting records and financial statement services during the period covered by the financial statements (or other subject matter of the engagement) and the period of professional engagement, as independence would be considered impaired.

Paragraph 3.89 states that a firm providing other preparation of accounting records and financial statement services should document its evaluation of threats to independence — even if the firm concludes that the threats are not significant — for the following activities:

• Recording transactions for which management has determined or approved the appropriate account classification or posting coded transactions to a client’s general ledger;
• Preparing certain line items or sections of the financial statements based on information in the client’s trial balance;
• Posting entries that management has approved to the client’s trial balance; and
• Preparing account reconciliations that identify reconciling items for management’s evaluation.

When threats to independence exist, firms should determine whether they are significant, because significant threats require the firm to apply safeguards to eliminate or reduce the threat(s) to an acceptable level. Auditors may consider the following factors in determining whether threats are significant, including:

• The extent to which the outcome of the service could have a material effect on the financial statements;
• The degree of subjectivity involved in determining the appropriate amounts or treatment for those matters reflected in the financial statements; and
• The extent of management’s involvement in determining significant matters of judgment.

Assume a firm performs services involving preparation of accounting records and/or financial statements that involve straightforward calculations (not subject to significant judgment) where the results of the work would not be material to the financial statements. Management is fully engaged in overseeing the services and has designated an individual with appropriate skills, knowledge, and experience to oversee the service.

If the firm concludes the self-review threat is not significant, it still should document its evaluation, including the rationale for its conclusion. If threats are significant, and safeguards will be applied that effectively reduce threats to an acceptable level, then the documentation should include a description of the safeguards applied. A firm that cannot apply effective safeguards that reduce the threats to an acceptable level should not perform services that involve the preparation of accounting records and financial statements during the period covered by its audit (or other attest services) and the period of engagement, as independence would be considered impaired.

Figure 2 of Chapter 3 provides a visual aid titled “Independence Considerations for Preparing Accounting Records and Financial Statements.” (See the graphic, “ Independence Considerations for Preparing Accounting Records and Financial Statements .”)

Other changes

The Yellow Book provides new application guidance on evaluating whether a client has sufficient skills, knowledge, or experience to oversee a nonaudit service. Paragraph 3.79 provides that an indicator of management’s ability to effectively oversee the service would include the ability to recognize a material error, omission, or misstatement in the results, or the reasonableness of the results, of the nonaudit service. If management lacks this ability, the firm should consider whether it can provide the nonaudit service and remain compliant with the Yellow Book independence standards.

Comparison to the AICPA Code of Professional Conduct

GAS Paragraphs 3.88–3.89 are more restrictive than the AICPA  Code of Professional Conduct (the AICPA Code) nonattest service provisions in ET Section 1.295.020. Except for certain services that are considered to impair independence (ET §1.295.120.03), the AICPA does not conclude that preparation of accounting records and financial statement services create threats or significant threats to independence requiring analysis and documentation. The AICPA Code generally considers the services described in Paragraphs. 3.88–3.89 of the Yellow Book to be permissible without the application of additional safeguards provided the firm complies with ET Section 1.295 (including the general requirements in ET §1.295.040). If preparation of accounting records and financial statement services proposed by a firm are not addressed in the Code, the firm should evaluate threats to independence under the AICPA Conceptual Framework for Independence (ET §1.210.010).

When is the revised Yellow Book effective?

The new Yellow Book is effective for financial audits, attestation engagements, and reviews of financial statements for periods ending on or after June 30, 2020, and for performance audits beginning on or after July 1, 2019. Early implementation is not permitted.

How can firms prepare for these changes?

Firms need to evaluate independence with respect to the provision of nonaudit services during the period covered by the financial statements (or other subject matter of the engagement) and the period of professional engagement, which includes the period covered by the financial statements. Therefore, firms should evaluate whether they will be able to implement safeguards to eliminate or reduce significant threats to an acceptable level under the new standards. In some instances, nonaudit services provided by the auditor to the audited entity prior to June 30, 2020, may affect the auditor’s independence with respect to the subsequent financial audit conducted under the 2018 standards. In such cases, auditors should use professional judgment to comply with the applicable version of the standards.

Here’s an illustration of how a firm may comply with the requirements in the 2018 Yellow Book:

Nov. 1, 2019 – Oct. 15, 2020: Firm is engaged on Nov. 1, 2019, to provide services to the city of Medford (City) consisting of occasional account reconciliations (as requested by the client) that are significant to the financial statements and year-end help preparing the City’s financial statements, including all footnote disclosures (financial statements in their entirety). The firm performs no other nonaudit services for this client.

November 2020: Firm audits the City’s Sept. 30, 2020, fiscal year-end financial statements.

The 2018 Yellow Book applies to services involving preparation of accounting records and financial statements the firm performs after July 1, 2019. Based on the requirements in Paragraph 3.88 of the Yellow Book, prior to accepting the nonaudit services engagement, the firm should conclude that the financial statement preparation services create significant threats to independence and document the threats and safeguards applied to eliminate and reduce the threats to an acceptable level. Per Paragraph 3.89 of the Yellow Book, the firm should then document the firm’s evaluation of threats related to the monthly account reconciliations and, if significant, document the safeguards applied to eliminate or reduce threats to an acceptable level.

The firm considers threats to independence arising from these services in the aggregate and applies the following safeguards:

The firm assigns different personnel from different offices in the firm to the audit and nonaudit engagements. In addition, all audit engagements performed under the Yellow Book are subject to a second independent review by another partner in the firm. Finally, the firm documents management’s review and approval processes over the services provided to the client. The firm believes the combination of these safeguards will adequately reduce any self-review threats to an acceptable level.

What if the firm has only one shareholder and two staff and is unable to assign different personnel to the engagements or provide a second reviewer on the audit or preparation of accounting records and financial statement work? Assume the client is a small charitable organization and the cost to hire an outside CPA to perform an independent review of the services cannot be justified by the engagement fees.

In that case, the firm may need to relinquish or scale back the scope of its nonaudit services if it wishes to continue performing audit services for the client. Or the firm may resign from the audit engagement and perform only the preparation of accounting records and financial statement services. Independence would be impaired if the firm performed both the audit and nonaudit services described above without appropriate safeguards.

Preparing financial statements in their entirety

Paragraph 3.88 of the 2018 Yellow Book provides that “preparing financial statements in their entirety from a client-provided trial balance or underlying accounting records” creates significant threats to independence. Firms should consider whether, in substance, the firm’s financial statement preparation services reach the threshold of “in their entirety.”

Even if the firm concludes that the financial statement preparation services do not meet that threshold, providing preparation of accounting records and financial statement services still requires the firm to evaluate and then document the evaluation of threats to independence under Paragraph 3.89. That is, the firm should evaluate the significance of threats and, when threats are significant, apply safeguards to eliminate or reduce the threat to an acceptable level. The firm should consider the significance of the assistance provided to the subject matter of the audit and consider the following:

• Whether the services provided are material to the financial statements. For example, if the firm is providing or assisting with a single note disclosure on a new accounting standard that is material to the statements, that will likely create a significant threat.
• The comprehensiveness of the services provided. For example, if the firm helps with the statement of cash flows and most of the note disclosures, then threats will likely be significant.
• The cumulative effect of the services provided. For example, if the firm is assisting with cash to accrual or conversion entries in addition to financial statement preparation assistance, threats to independence will be more significant.

Paragraph 3.95 states that providing clerical assistance is unlikely to create a significant threat; however, Paragraph 3.89 requires documentation of the evaluation.

Reminders regarding documentation unchanged from the 2011 Yellow Book

Unchanged from the 2011 Yellow Book, the firm should also document the firm’s:

• Consideration of management’s ability to effectively oversee the preparation of accounting records and financial statement services (Paragraph 3.107, 2018).
• Understanding with the client’s management or those charged with governance regarding:

1. The objectives of the nonaudit service;

2. The services to be provided;

3. The client’s acceptance of its responsibilities;

4. The firm’s responsibilities; and

5. Any limitations on the provision of nonaudit services (Paragraph 3.77, 2018).

Impact of the new Yellow Book on firms

Smaller firms that typically audit smaller governmental and other entities subject to GAGAS are bound to be most impacted by clarifications in the 2018 Yellow Book. These firms may be unable to assign separate personnel or other effective safeguards when providing audit and preparation of accounting records.

As illustrated, if threats are significant and effective safeguards cannot be applied, firms may need to choose between the audit and preparation of accounting records and financial statement services. Firms should also factor in additional time pre-engagement to apply the new rules, determine whether they can continue to perform both audit and preparation of accounting records and financial statement services, and, if so, prepare the required documentation for their workpapers.

Way forward

Clarifications to the Yellow Book independence standards make it clearer that firms should apply appropriate safeguards when preparing a client’s financial statements in their entirety. For other permissible services involving preparation of accounting records and financial statements, firms will need to evaluate threats to determine whether they are significant, and, if so, whether safeguards can effectively eliminate or reduce threats to an acceptable level so the firm is independent.

Documentation of the evaluation of these threats and, if applicable, safeguards applied to reduce any significant threats to an acceptable level will also be required whenever the firm is providing permissible services involving preparation of accounting records and financial statements. In some cases, especially in the smaller firm/client markets, a lack of effective safeguards may preclude firms from providing services involving the preparation of accounting records and financial statements to their audit clients. To maintain compliance with GAGAS, firms should proactively consider the impact of the 2018 Yellow Book independence standards on these client engagements.

Restructured Yellow Book

The GAO restructured the Yellow Book to separate the standard’s requirements from the application guidance. Requirements are included in a box that has a header indicating a requirement. Application guidance follows the related requirement boxes.

A glossary was added to the appendix to provide definitions for certain terms used. In addition, firms should look at terms defined in Paragraph 1.27.

Prohibited bookkeeping services

Paragraph 3.87, which is unchanged from the 2011 Yellow Book, outlines the types of bookkeeping services firms may not perform because they are management responsibilities that impair independence, that is:

• Determine or change journal entries, account codes or classifications for transactions, or other accounting records for the client without obtaining management’s approval;
• Authorize or approve the client’s transactions; and
• Prepare or make changes to source documents without management’s approval.

Independence considerations for preparing accounting records and financial statements

• GAO Yellow Book site
• 2018 Government Auditing Standards

— Catherine R. Allen , CPA, provides ethics and independence consultation and training through her consulting firm, Audit Conduct LLC, in Rocky Point, N.Y. Nancy Miller , CPA, is a managing director in the Independence Group at KPMG U.S. To comment on this article or to suggest an idea for another article, contact Ken Tysiac, the JofA ’s editorial director, at [email protected] .

Where to find May’s flipbook issue

The Journal of Accountancy is now completely digital. 

SPONSORED REPORT

Manage the talent, hand off the HR headaches

Recruiting. Onboarding. Payroll administration. Compliance. Benefits management. These are just a few of the HR functions accounting firms must provide to stay competitive in the talent game.

FEATURED ARTICLE

2023 tax software survey

CPAs assess how their return preparation products performed.

GAO updates the “Yellow Book” standards for government auditing | Government brief (2018)

FREE ACCOUNT

What are the latest changes outlined in the preeminent standards for government auditing? The U.S. Government Accountability Office (GAO) issued a new revision of Generally Accepted Government Auditing Standards, also known as the “Yellow Book.” Last revised in 2011, the Yellow Book is designed to help government auditors at the federal, state, and local levels produce high-quality audits that reflect competence, integrity, objectivity, and independence. Download this government brief to learn more about the 2018 Yellow Book updates.

Download the GAO updates the “Yellow Book,” the preeminent standards for government auditing

File name: yellow-book-aug2018.pdf

Already a member?

Log in with your account, not a member, mentioned in this article, related content.

This site is brought to you by the Association of International Certified Professional Accountants, the global voice of the accounting and finance profession, founded by the American Institute of CPAs and The Chartered Institute of Management Accountants.

CA Do Not Sell or Share My Personal Information

CALL US TODAY 478-746-6277

• Firm Profile
• Accounting & Auditing
• Business Valuation
• Litigation Support
• Forensic Accounting
• Retirement & Estate Planning
• Automobile Dealerships
• Closely Held Businesses
• Electric Cooperatives
• Financial Institutions
• Governmental & Non-Profit
• Manufacturing
• Professional Services
• Real Estate
• Telecommunications

Government and Nonprofit Compliance with Yellow Book Requirements

Back to Blog

Is your government or nonprofit subject to the Yellow Book requirements? If yes, and your audits are not performed accordingly, you might suffer the loss of grants or be in violation of state law. This is true even if you are not aware of the requirements.

What is the Yellow Book?

The Yellow Book is issued by the U.S. Government Accountability Office (GAO) and has requirements in addition to those required by the American Institute of CPAs (AICPA). Other names for the Yellow Book are generally accepted governmental auditing standards (GAGAS) and Government Auditing Standards (GAS).

Most audits performed in the United States are done in accordance with the AICPA audit standards (known as generally accepted auditing standards). Additionally, the Yellow Book requirements apply to many governments and nonprofits. Think of the Yellow Book requirements as a layer of audit standards that sits on top of the AICPA requirements.

When your entity is audited in accordance with the AICPA and the GAO audit standards, your audit package will contain two reports:

• An opinion regarding the fairness of the financial statements in accordance with generally accepted auditing standards
• A Yellow Book report that provides information about internal control findings and noncompliance with laws and regulations, if any

Yellow Book Applicability

So how do you know if the Yellow Book standards apply to your organization?

First, if you are a local government in Georgia, you must comply with Yellow Book requirements. Georgia Code section 36-60-8 states:

Whenever an audit of the financial affairs of a county or municipal corporation or of an officer, board, department, unit, or other political subdivision of a county or municipal corporation is made pursuant to a requirement…such audits shall be conducted in conformity with generally accepted government auditing standards.

City and county audits are annually submitted to the Georgia Department of Audits. Those state auditors review governmental reports to see if the requisite GAGAS report is included and whether the report is properly presented.

Second, if your organization spends more than $750,000 in federal funds, your government or nonprofit is required to have a Single Audit. And if you are subject to Single Audit requirements, then you are also subject to Yellow Book requirements. In recent years, many Electric Membership Corporations (EMCs) have had storm damage requiring clean up. The federal government has provided federal funds to assist with those efforts. As a result, Single Audits have been required. Also, COVID-19 funds might trigger the need for future Single Audits (and Yellow Book audits).

Third, if your government or nonprofits receive grants, you might be subject to the GAGAS requirements. Grant agreements often contain Yellow Book compliance requirements. So, your organization can be subject to the Yellow Book requirements due to grant stipulations.

Fourth, debt agreements can trigger the need for Yellow Book compliance. Many EMCs must comply with the GAGAS standards due to Rural Utility Service (RUS) loan requirements. If your EMC has an outstanding loan due to RUS, then your organization must comply with the Government Auditing Standards .

Fifth, your organization can request that your audit be subject to the GAGAS standards. Your audit engagement letter can include this requirement even when a Yellow Book audit is not required by law, regulation, grant agreement, or debt agreement.

The above list is not comprehensive but highlights some of the more common Yellow Book triggers.

Not Sure About Yellow Book

If you are not sure about whether your entity is subject to the Government Auditing Standards , contact us. We will help you make that assessment.

Also, if you need a Yellow Book audit, we can assist you. Our firm does over one hundred Yellow Book audits annually. With over sixty CPAs, we are here to help.

• Skip to primary navigation
• Skip to main content
• Skip to footer

CPAs and Auditors - Continuing Professional Education

The Audit Report: Yellow Book Style

$ 90.00

Description

The audit report: yellow book style includes a self-study e-book delivered to you immediately upon purchase for 7.5 hours of cpe credit..

Do you seem to get caught in an endless cycle of review and revision on your audit report? In this course, we will diagnose and help resolve the root cause of your problems.

The Yellow Book requires the use of the elements of a finding—and if you use them correctly, your report gets stronger and your process gets shorter, much shorter!

The author, Leita Hart-Fanta, has reviewed hundreds of findings and shares her insights on how to (and how not to!) coach the team to better writing behaviors. We cover IIA , AICPA , and Yellow Book  reporting standards as well as tell you how to meet the standards.

Course objectives include:

• Identify what is causing your team’s problems with report writing
• Define the possible contents of an audit report
• Choose reporting expectations including audience, tone, and length that are appropriate for your audit team
• Contrast the communication philosophies of the audit standard-setting bodies
• Compare AICPA financial audit reporting standards to GAGAS standards
• Identify the triggers of an audit finding
• Differentiate among the elements of a finding
• Differentiate among the contents of a performance audit report including audit objective, scope and methodology, and audit results
• Identify the minimum reporting standards per the IIA and AICPA
• Order the steps of the writing process
• Order the steps of planning an audit report
• Identify the rules that allow for fast drafts
• Identify the levels of editing and choose attractive formats
• Judge how to talk to staff about their writing

Program level : Intermediate NASBA Category of Study : Auditing – Governmental Prerequisites : One or more years of auditing experience Advance preparation : None Who should attend : Auditors Instructional method : Self-study text with online quiz. QAS SS CPE Credit Hours : 7.5 Author : Leita Hart-Fanta, CPA, CGFM, CGAP

This course qualifies for Yellow Book CPE credit.

READ INSIDE THE BOOK: https://ybstaging.yellowbook-cpe.com/whas-up-with-your-teams-writing.html

This course is also included in the Audit Reporting Bundle .

Questions? You can find our FAQ here.

What People Say About This Course

“It gave practical applications to the standards.  Most courses just give bullets of what I have already read in the standards without examples or how to apply the rules.” – CPA in public practice

“Loved the illustrations and well written. Hard to believe I had trouble putting it down to take care of other work-related responsibilities.” – Internal Auditor

“The summaries of the various auditing standards and the clarity of what to include in the report body. Overall, this is one of the best auditing related courses that I have taken. That is saying a lot because writing has always been my least favorite subject, but it is so essential to my work.” – County Auditor

“I am always trying to improve my communication and have been told that my tone can be a little too cutting, so this provided many good examples on word choice.“ – CPA in public practice

“The Finding Form that was included will likely provide the greatest benefit to my report writing. It will allow more concise reports.” – State Internal Auditor

“Very well written. It had a fun tone to it, not just typical spitting out facts in a boring manner.”  – CPA in public practice

Welcome! Yellowbook-CPE.com is where government auditors get their CPE! Yellowbook-CPE.com is registered with the National Association of State Boards of Accountancy (NASBA) as a high quality sponsor of continuing professional education courses.

Forgot your password?

Lost your password? Please enter your email address. You will receive mail with link to set new password.

Back to login

Sign up here to have the lastest from Yellowbook-CPE.com delivered right to your inbox.

Just provide your name and email information below, and as an introductory “Thank You”, you’ll be able to view and download a free copy of our Audit Objectives whitepaper.

If you opt in above we will not share or otherwise distribute your information.

• Today's news
• Reviews and deals
• Climate change
• 2024 election
• Fall allergies
• Health news
• Mental health
• Sexual health
• Family health
• So mini ways
• Unapologetically
• Buying guides

Entertainment

• How to Watch
• My Portfolio
• Latest News
• Stock Market
• Premium News
• Biden Economy
• EV Deep Dive
• Stocks: Most Actives
• Stocks: Gainers
• Stocks: Losers
• Trending Tickers
• World Indices
• US Treasury Bonds
• Top Mutual Funds
• Highest Open Interest
• Highest Implied Volatility
• Stock Comparison
• Advanced Charts
• Currency Converter
• Basic Materials
• Communication Services
• Consumer Cyclical
• Consumer Defensive
• Financial Services
• Industrials
• Real Estate
• Mutual Funds
• Credit cards
• Balance Transfer Cards
• Cash-back Cards
• Rewards Cards
• Travel Cards
• Personal Loans
• Student Loans
• Car Insurance
• Morning Brief
• Market Domination
• Market Domination Overtime
• Opening Bid
• Stocks in Translation
• Lead This Way
• Good Buy or Goodbye?
• Fantasy football
• Pro Pick 'Em
• College Pick 'Em
• Fantasy baseball
• Fantasy hockey
• Fantasy basketball
• Download the app
• Daily fantasy
• Scores and schedules
• GameChannel
• World Baseball Classic
• Premier League
• CONCACAF League
• Champions League
• Motorsports
• Horse racing
• Newsletters

New on Yahoo

• Privacy Dashboard

Yahoo Finance

Yellow pages limited reports on voting results at its annual general meeting of shareholders and announces governance changes.

MONTREAL , May 9, 2024 /CNW/ - Yellow Pages Limited (TSX: Y) (the "Corporation") is pleased to announce that all resolutions presented at the Annual General Meeting of Shareholders ("AGM") held virtually today were duly passed.

The Corporation also announced the following changes to its board of directors (the "Board"). During its meeting immediately following the AGM, the Board named Susan Kudzman Chair Emerita and appointed her Chair of the Audit Committee of the Corporation. It also appointed Rob Hall , who previously served as Chair of the Audit Committee of the Corporation, as Chair of the Board, with immediate effect.

David A. Eckert , President and CEO of the Corporation, said: " Rob Hall is a highly respected and appreciated, long-time member of the Board and Chair of its Audit Committee. Rob brings a wealth of highly relevant expertise and strategic leadership to his new position. We are delighted to see Rob broaden his role in this critical way. And a very special thank you to Susan Kudzman , who has acted as Chair of the Board since May 2018 . As Chair of the Board, she has worked tirelessly to advance the interests of the Corporation and its shareholders. She leaves her role as Chair of the Board with the Corporation in a much stronger position than it was when she assumed the role. The Board and management of the Corporation are very appreciative of Ms. Kudzman's guidance, insights and leadership as Chair of the Board over the last six years. In recognition of her contributions, the Board is delighted to bestow upon her the honorary title Chair Emerita, and we look forward to her ongoing contributions as a member of the Board and Chair of the Audit Committee."

About Yellow Pages Limited

Yellow Pages Limited (TSX: Y) is a Canadian digital media and marketing company that creates opportunities for buyers and sellers to interact and transact in the local economy. Yellow Pages holds some of Canada's leading local online properties including YP.ca, Canada411.ca, and 411.ca. The Company also holds the YP, Canada411, and 411 mobile applications and Yellow Pages print directories. For more information visit www.corporate.yp.ca .

SOURCE Yellow Pages Limited

View original content: http://www.newswire.ca/en/releases/archive/May2024/09/c7861.html

Disclaimer » Advertising

• HealthyChildren.org

• ‹ Prev
• Next ›

For more than 85 years, health care professionals have “referred to the Red Book” for trustworthy guidance on pediatric infectious disease prevention, management, and control. The new 33rd edition continues this tradition of distinction with the latest clinical guidance on the manifestations, etiology, epidemiology, diagnosis, and treatment of more than 200 childhood infectious diseases. Available for purchase at https://www.aap.org/Red-Book-2024-Report-of-the-Committee-on-Infectious-Diseases-33rd-Edition-Paperback

Arboviruses (also see Chikungunya, p 295, Dengue, p 352, West Nile Virus, p 957, and Zika, p 963) (Including Cache Valley, Colorado Tick Fever, Eastern Equine Encephalitis, Heartland, Jamestown Canyon, Japanese Encephalitis, La Crosse, Powassan, St. Louis Encephalitis, Tick-borne Encephalitis, and Yellow Fever Viruses)

• Published: April 2024
• Split-Screen
• Chapter Contents
• Figures & tables
• Supplementary Data
• Peer Review
• Open the Chapter PDF for in another window
• Get Permissions
• Cite Icon Cite
• Search Site

2024. "Arboviruses (also see Chikungunya, p 295, Dengue, p 352, West Nile Virus, p 957, and Zika, p 963) (Including Cache Valley, Colorado Tick Fever, Eastern Equine Encephalitis, Heartland, Jamestown Canyon, Japanese Encephalitis, La Crosse, Powassan, St. Louis Encephalitis, Tick-borne Encephalitis, and Yellow Fever Viruses)", Red Book: 2024–2027 Report of the Committee on Infectious Diseases, Committee on Infectious Diseases, American Academy of Pediatrics, David W. Kimberlin, MD, FAAP, Ritu Banerjee, MD, PhD, FAAP, Elizabeth D. Barnett, MD, FAAP, Ruth Lynfield, MD, FAAP, Mark H. Sawyer, MD, FAAP

Download citation file:

• Ris (Zotero)
• Reference Manager

Related Chapters

Related articles, affiliations.

• Books by Subject
• Institutional Collections
• Pediatrics Open Science
• Hospital Pediatrics
• Pediatrics in Review
• AAP Grand Rounds
• Latest News
• Pediatric Care Online
• Red Book Online
• Pediatric Patient Education
• AAP Toolkits
• AAP Pediatric Coding Newsletter

First 1,000 Days Knowledge Center

Institutions/librarians, group practices, licensing/permissions, integrations, advertising.

• Privacy Statement | Accessibility Statement | Terms of Use | Support Center | Contact Us
• © Copyright American Academy of Pediatrics

This Feature Is Available To Subscribers Only

Sign In or Create an Account

• Motorcycles
• Car of the Month
• Destinations
• Men’s Fashion
• Watch Collector
• Art & Collectibles
• Vacation Homes
• Celebrity Homes
• New Construction
• Home Design
• Electronics
• Fine Dining
• Aston Martin
• Les Marquables de Martell
• Mira Villas
• Panther National
• Reynolds Lake Oconee
• Wynn Las Vegas
• 672 Wine Club
• Sports & Leisure
• Health & Wellness
• Best of the Best
• The Ultimate Gift Guide

A Van Gogh Painting Is Expected to Fetch Over $30 Million at Christie’s

The 1887 artwork, titled "coin de jardin avec papillons," leads the auction house's 20th century evening sale on may 16., tori latham, tori latham's most recent stories.

• Dior, Gucci, and Other Designers Wouldn’t Dress Zendaya for the Red Carpet Early on, Law Roach Says
• A San Francisco Billionaire Wants to Keep People Off the Beach Near His Home. A Judge Just Said No.
• The Price of Cocoa Is Currently More Than $8,000 a Ton. Here’s Why.
• Share This Article

Just last week, Sotheby’s announced that one of Claude Monet’s iconic haystack paintings was coming to auction , with estimates above $30 million. It’s auction-house rival Christie’s may match that with an upcoming sale.

Related Stories

• A 5-Story Townhouse Off Park Avenue Hits the Market for $16.4 Million
• This $13 Million Palm Springs Estate Is a Midcentury-Modern Masterpiece
• Billy Baldwin and Chynna Phillips’s California Home Just Hit the Market for $3.8 Million

Encompassing impressionism, modern art , and the postwar period, the Christie’s sale is one of the auctioneer’s most important each year. With 64 exceptional lots on offer this time around, the auction house is expecting to bring in anywhere from $340 million to $500 million. While van Gogh’s garden will contribute mightily to that total, it’s being helped along by a slate of other impressive works.

A David Hockney from 1967, A Lawn Being Sprinkled , is slated for $25 million to $35 million—perhaps in part due to the fact that it comes from the collection of Norman Lear and his wife, Lyn. Andy Warhol’s Flowers from 1964, the only 82-inch version in which all four flowers were painted with DayGlo paint, could hammer down for $20 million to $30 million. And Pablo Picasso’s Femme au chapeau assise , painted by the Cubist in 1971, is sitting in that same price range.

Two Monets are also slated to grace the Christie’s auction block—fitting given that this year marks the 150 th anniversary of the very first impressionist exhibition. The first, Moulin de Limetz (1888), is set to fetch $18 million to $25 million, with the final total going in part to the Nelson-Atkins Museum of Art to assist with future acquisitions. And the second, La Roche Guibel, Port-Domois (1886), is expected to hammer down for $6 million to $8 million.

Tori Latham is a digital staff writer at Robb Report. She was previously a copy editor at The Atlantic, and has written for publications including The Cut and The Hollywood Reporter. When not…

Read More On:

• Christie's

More Auctions

Exclusive: A 65-Acre Equestrian Ranch Outside of Mexico City Is Headed to Auction    

A Copernicus Book From 1543 Could Fetch $1.5 Million at Auction

This 1,700-Year-Old Book Could Fetch Up to $3.8 Million at Auction

This Yellow, Egg-Shaped Lucio Fontana Painting Could Fetch up to $30 Million at Auction

Culinary Masters 2024

MAY 17 - 19 Join us for extraordinary meals from the nation’s brightest culinary minds.

Give the Gift of Luxury

Latest Galleries in Auctions

Rancho El Salto in Photos

Shuniya in Photos

More from our brands, exclusive: lanvin opens a boutique in cannes, steps away from where jeanne lanvin set up shop in the 1920s, husch blackwell’s 2024 ncaa compliance report: college athletics in transition, prosiebensat.1, german television, streaming group, sees revenue and profits soar in first quarter of 2024, new york may auctions get off to a slow start as pricey bacon misfires during sotheby’s $267.3 m. sales, the best yoga mats for any practice, according to instructors.