Governmental Audit Quality Center Resources 


To help CPAs meet the challenges of performing quality audits in the unique and complex governmental auditing arena, the Center has assembled a wide variety of resources and tools, including:           

Additional Resources 

State and Local Governments - Audit and Accounting Guide 
  • This guide is an indispensable resource for auditors performing audits of financial statements in accordance with Government Auditing Standards (Yellow Book) and OMB compliance audits. Fully updated for the new OMB Uniform Guidance.  

Government Auditing Standards and Single Audits - Audit Guide
  • Developed for the auditor who needs to know what risks and issues are present when it comes to auditing the financial statements of state and local governments. Fully updated for the new OMB Uniform Guidance. 

To view more helpful publications supported by the GAQC, access a summary of governmental audit and accounting publications or to purchase publications go to the AICPA store.

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GAQC Uniform Guidance Resources

Tools Information on the new U.S. Office of Management and Budget (OMB) issued Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance or Uniform Guidance for Federal Awards).  The Uniform Guidance supersedes and streamlines requirements from eight different grant circulars into one set of guidance contained in
Published on June 15, 2016

2016 OMB Compliance Supplement and Single Audit Update Member Web Event

Webcast This archive of a new annual GAQC event will help prepare you to use the updated Compliance Supplement and learn about other recent single audit developments.  The 2016 OMB Supplement will be used to perform single audits for June 30, 2016, and later year ends.
Published on June 13, 2016

Archived Member Web Events - Single Audits

Audio View topics for archived GAQC member only Web events and conference calls on OMB Circular A-133 (Single Audits) topics.
Published on June 13, 2016

2016 OMB Compliance Supplement and Single Audit Update

Presentation This archive of a new annual GAQC event will help prepare you to use the updated Compliance Supplement and learn about other recent single audit developments.  The 2016 OMB Supplement will be used to perform single audits for June 30, 2016, and later year ends.
Published on June 13, 2016

The 2016 OMB Compliance Supplement and Single Audit Update

Presentation This archive of a new annual GAQC event will help prepare you to use the updated Compliance Supplement and learn about other recent single audit developments.  The 2016 OMB Supplement will be used to perform single audits for June 30, 2016, and later year ends.
Published on June 13, 2016

Single Audit Fundamentals Series - Member Web Events

Webcast Archive This series of 4 archived Web events covers the fundamentals of Single Audits performed under Uniform Guidance.
Published on June 08, 2016

Archived Member Web Events - State & Local Accounting Standards

Presentation View topics for archived GAQC member only Web events and conference calls on state and local government accounting standards.
Published on May 19, 2016

2016 State and Local Government Audit Planning Considerations Member Web Event

Webcast Archive This GAQC archived member Web event titled, 2016 State and Local Government Audit Planning Considerations, is intended to help auditors learn about key audit and accounting developments for state and local government financial statement audits at the time when many are beginning the audit planning process.
Published on May 19, 2016

2016 State and Local Government Audit Planning Considerations

Presentation This archive of a new annual GAQC event intended to help auditors learn about key audit and accounting developments for state and local government (SLG) financial statement audits at the time when many are beginning the audit planning process, is beneficial to SLG financial statement auditors. This event is replacing
Published on May 19, 2016

2016 State and Local Government Audit Planning Considerations

Presentation This archive of a new annual GAQC event intended to help auditors learn about key audit and accounting developments for state and local government (SLG) financial statement audits at the time when many are beginning the audit planning process, is beneficial to SLG financial statement auditors. This event is replacing
Published on May 19, 2016

GASB Matters

Tools The GAQC Center has assembled a wide variety of Governmental accounting standards board (GASB) resources and tools to help CPAs meet the challenges of performing quality audits in the unique and complex governmental auditing arena.
Published on May 18, 2016

GASB Pensions Issues and Resources

Article This section of the Governmental Audit Quality Center's Web site addresses accounting and auditing issues related to governmental pension plans. It addresses implementation issues from GASB Statement No. 67, Financial Reporting for Pension Plans and GASB Statement No. 68, Accounting and Financial Reporting for Pensions.
Published on May 18, 2016

Other Compliance Audit Information Relating to For-Profits

Overview This is a summary of the various federal audit and attestation guides applicable to for-profit entities, as well as links to where auditees and auditors can find them.
Published on May 10, 2016

Archived 2016 Governmental Audit Quality Center Annual Update Webcast

Webcast Archive The GAQC Annual Update webcast, will provide member participants with a summary of the key issues that should be considered as part of planning for the 2016 audit season.
Published on April 27, 2016

Single Audit Certificate Programs FAQs Handout

FAQ 2016 GAQC Annual Update Webcast  - Single Audit Certificate Programs FAQs Handout
Published on April 26, 2016

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