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Member Only Content

Recovery Act Resource Center 

The AICPA Governmental Audit Quality Center (GAQC) helps member CPA firms meet the challenges of performing quality audits. The passage of the American Recovery and Reinvestment Act of 2009 (Recovery Act) is certain to result in new challenges for auditors that perform audits under Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. This GAQC Resource Center is intended to provide members with a “one-stop” repository location to more easily locate various GAQC Recovery Act communications, other related GAQC tools and resources, and links to other Web sites that may provide information to assist auditors going forward. Keep in mind that the Center will continue to push timely information and updates out to member firms via GAQC Alerts, GAQC Updates, and Center calls.

If you are not a member firm and would like to learn more about membership in the GAQC, click here.

GAQC Tools

OMB Guidance on the Recovery Act

Other Useful Web Sites, Tools, and Information

Background

The Recovery Act, issued in early 2009, is capturing news headlines around the country. Approximately $300 billion dollars in additional federal funds are being passed down from federal agencies to entities that are generally subject to single audit such as state and local governments and institutions of higher education. These federal funds are intended to either supplement existing federal programs (e.g., existing block grants for states), create new programs, or to provide more broad fiscal relief. In some cases, the funds will be passed directly to states or institutions of higher education and spent at that level. In other cases, direct recipients of Recovery Act federal funds will pass the funds through to subrecipients such as local governments or not-for-profit organizations. For this reason, the law mandates that there be an unprecedented amount of oversight and transparency around the spending of all funds associated with the law. Single audits will be impacted starting with June 30, 2009, year-ends, with more of an effect expected for single audits of year-ends thereafter. 

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AICPA Sends Congress Recommended Legislative Changes to New Partnership Audit Regime

Press Release The AICPA has submitted to Congress a set of recommended legislative changes to the new Partnership Audit Regime enacted as part of the Bipartisan Budget Act of 2015.
Published on November 17, 2017

PFP Tax News

News Back to Legislative and Regulatory Page   Additional tax-related advocacy news and information is available from The CPA Advocate (AICPA’s advocacy newsletter), Tax Division advocacy webpage and Washington Tax Brief webcast
Published on June 23, 2017

Not-for-Profit CPE, Events & Programs

Article AICPA Not-for-Profit Section members receive exclusive discounts on AICPA NFP products and resources. Join today, and take advantage of your Section-member discounts on other CPE events and publications.
Published on June 23, 2017

Tax Section News

Newsletter Tax Section News e-newsletter is a monthly e-newsletter specifically designed for Tax Section members. It provides in-depth articles on trending topics, announcements of new tools & resources, highlights upcoming webcasts and conferences, and more.
Published on June 23, 2017

AICPA Accounting Education Center

Home This website is the gateway to the AICPA's resources for educators.  It contains content on the CPA Exam, accounting curriculum, and other topics related to accounting education.
Published on June 23, 2017

Tax Section News - 2017 Archives

Newsletter Tax Section News is a monthly e-newsletter specifically designed for Tax Section members. It provides in-depth articles on trending topics, announcements of new tools and resources, information on upcoming webcasts and conferences, and more.
Published on June 23, 2017

News and Developments

News Tax targeted news and publications that provide insights on recent developments from the Internal Revenue Service, the courts and Congress. The Tax Adviser, the Tax Insider e-Newsletter and Tax E-Alerts keep you informed with relevant and vital content.
Published on June 23, 2017

IRS First-Time Penalty Abatement

Guidance IRS First Time Penalty Abatement guidance page
Published on June 23, 2017

IRS Procedure & Tax Administration

Guidance The topic of IRS procedure and tax administration covers a broad range of procedures that the IRS must follow in order to administer fair tax administration. It encompasses the use of revenue rulings, revenue procedures, the Internal Revenue Manual, and other authoritative sources used to enforce and administer areas such
Published on June 22, 2017

June 2017 Update of the AICPA Professional Literature

Overview This PDF details the products updated for the June 2017 update of the AICPA professional literature.
Published on June 22, 2017

Tax CPE & Learning

Overview The AICPA Tax Section schedules webcasts and events that focus on many current tax issues that impact tax practices and business and industry members. This page provides registration links and other information on upcoming learning opportunities.
Published on June 22, 2017

Tax Resource Library

Overview Welcome to the AICPA’s Tax Resource Library, your access point for tax information, guidance, and practice aids designed for the CPA tax practitioner. Our goal is to provide our members with the resources they need to elevate their practices, keep up with the ever-changing tax law, stay current on trending
Published on June 22, 2017

Tax Section Webcast Archives

Webcast Archive Tax Section webcasts, presentation slides, and handouts are archived and available for Tax Section members to watch on-demand (without CPE) for one year following the live event.
Published on June 22, 2017

Representation & Examinations

Overview This page focuses on tax guidance, practice aids, tools, and educational resources to help you plan, manage, and execute representation engagements.
Published on June 22, 2017

Specialized Guidance & Resources

Overview The Specialized Guidance and Resources page offers toolkits and resource pages organized by trending issues (e.g., FBAR and FATCA), technical topics (e.g., Tangible Property ("repair" regulations), ACA), or practice areas presenting unique challenges for the tax practitioner (e.g., Divorce). You can browse our complete library of specialized guidance pages and resources using
Published on June 22, 2017

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