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 Circular A-133 Resources

Overview This section includes guidance related to OMB Circular A-133, single audits such as information as to its purpose, objectives, roles and responsibilities, and the major programs involved with single audits.
Published on May 23, 2016

Non-Authoritative Practice Aid Tips for Getting Through a Quality Control Review

Practice Aid Office of Management and Budget requires that cognizant agencies for audit (as defined in Circular A-133) shall conduct or obtain quality control reviews of selected single audits. This practice aid provides tips for getting through a quality control review.
Published on May 23, 2016

OMB Circular A-133 2009 Compliance Supplement

Toolkit This table contains a list of new programs and major changes to programs for OMB Circular A-133 2009 Compliance Supplement.
Published on May 23, 2016

Single Audit Objectives

Article Under OMB Circular A-133, the auditor has additional testing and reporting responsibilities for compliance, as well as internal control over compliance, beyond a financial statement audit performed in accordance with Government Auditing Standards and generally accepted auditing standards. This section describes the main objectives of a single audit.
Published on May 20, 2016

OMB Circular A-133 Audit Refresher- Major Programs

Article Provides guidance on Circular A-133's requirements for major program selection to assist in understanding the risk-based approach to audit higher risk programs.
Published on May 20, 2016

Common Engagement Deficiencies in Audits Performed Under OMB Circular A-133 Reviews Noted in Peer Reviews, Ethics Invest...

Article The following discussion describes the most common deficiencies being found. You should consider reviewing your firm’s policies and procedures to see whether your single audits also might have these kinds of issues.
Published on May 20, 2016

Circular A-133 Audit Internal Control Refresher

Article Provides guidance on Circular A-133 internal control requirements: various organizations that monitor the quality of Office of Management and Budget (OMB), Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations audits are identifying problem areas that include the Circular's internal control requirements.
Published on May 20, 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

Important Notice Regarding the 2015 OMB Compliance Supplement

Guidance Draft 2015 OMB Compliance Supplement Part 4 Agency Program Requirements (Grouped by Federal Agency) for use only for planning purposes, this is not the final Supplement.
Published on May 09, 2016

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