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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 designed to provide guidance to auditors who are either new to, or experienced with state and local governmental accounting and auditing.  

State and Local Governmental Developments – Audit Risk Alert
  • 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. 

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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Archived Member Web Events - OMB Circular A-133 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 18, 2013

The 2013 OMB Compliance Supplement and Proposed Single Audit Reforms Member Web Event

Audio This GAQC archived Web event is intended to provide members with key insights on the latest single audit activity. In addition to normal activity such as the expected issuance of the 2013 Office of Management and Budget  Compliance Supplement , OMB has also proposed changes to OMB Circular A-133, Audits
Published on June 18, 2013

Archived Member Web Events

Webcast View topics for archived GAQC member only Web events and conference calls.
Published on June 18, 2013

The 2013 OMB Compliance Supplement and Proposed Single Audit Reforms Member Web Event

Presentation This GAQC archived Web event will is intended to provide members with key insights on the latest single audit activity such as, the 2013 OMB Compliance Supplement, OMB proposed changes to Circular A-133, and other key grant-related requirements contained in the OMB cost circulars and administrative requirements. Participants will hear
Published on June 18, 2013

OMB Circular A-133

Overview This section includes guidance related to single audits such as information as to its purpose, objectives, roles and responsibilities, and the major programs involved with single audits.
Published on June 18, 2013

Archived Member Web Events - Other Governmental, Not-for-Profit, and For-Profit Topics

Article View archived GAQC member only Web events and conference calls on Other Governmental Related Topics.
Published on June 06, 2013

Understanding Issues of Significance to Stand-Alone BTAs Resulting from Select Recent GASB Standards

Webcast This GAQC archived Web event will focus primarily on stand-alone business type activities (BTAs) that have component units rather than general-purpose governments. If you are an auditor or preparer of governmental hospitals or health care providers, governmental colleges or universities, public utilities, or another special-purpose government that is a BTA,
Published on June 05, 2013

Governmental Audit Quality Center Resources

Overview The AICPA is committed to helping its members achieve the highest standards in performing quality governmental audits. To help you meet the challenges of this unique and complex area, the AICPA has developed myriad informational resources.
Published on June 05, 2013

HUD Information News

Article This site contains news items relevant to auditors of HUD engagements.
Published on June 05, 2013

Understanding Issues of Significance to Stand-Alone BTAs Resulting from Select Recent GASB Standards Member Web Event

Presentation This GAQC archived Web event will focus primarily on stand-alone business type activities (BTAs) that have component units rather than general-purpose governments. If you are an auditor or preparer of governmental hospitals or health care providers, governmental colleges or universities, public utilities, or another special-purpose government that is a BTA,
Published on June 05, 2013

AICPA comment on the OMB Proposed Rule, Reform of Federal Policies Relating to Grants

Comment Letter The AICPA and Governmental Audit Quality Center appreciate the opportunity to comment on the Office of Management and Budget (OMB) Proposed Rule, Reform of Federal Policies Relating to Grants and Cooperative Agreements: Cost Principles and Administrative Requirements (Proposed Rule), and the related Proposed OMB Uniform Guidance: Cost Principles, Audit, and
Published on June 03, 2013

Marketing Resource Center

Article A set of valuable resources and tools that you can use to promote the benefits of your governmental and/or not-for-profit organizations (NPO) audit services and your membership in the AICPA Governmental Audit Quality Center (GAQC) to your staff, clients, and your community.
Published on May 31, 2013

Marketing Toolkit for Member Firms

Overview This Marketing Toolkit has been designed to provide you with a set of valuable resources and tools that you can use to promote the benefits of your governmental and/or not-for-profit organizations audit services and your membership in the AICPA Governmental Audit Quality Center to your staff, clients, and your community.
Published on May 31, 2013

HUD Information

Overview Information about HUD including background information, helpful sites, contact information and an audit guide.
Published on May 31, 2013

Press Relations Guidelines and Sample Press Release

Sample Press Release We've provided the "must do's" regarding press relations. Whether you're announcing your membership in the AICPA’s Governmental Audit Quality Center or other news, writing an article, or acting as a source for the press, these guidelines will ensure successful relationships with the press.
Published on May 31, 2013

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Not-for-Profit Entities Audit and Accounting Guide

New edition updated as of March 1, 2013. The most up-to-date resource available to assist you with understanding the unique applications of financial statements and reports for not-for-profit entities.



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Updated January 1, 2013. A handy tool for auditors or accountants who work with employee benefit plans. It offers hands on advice for planning, risk assessment, internal control, and plan tax status. Packed with information on new requirements, including new audit report requirements, this Guide is the industry standard and an indispensable resource.

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