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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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

Becoming a Peer Reviewer Handout

Publication 2016 GAQC Annual Update Webcast Handout.
Published on April 26, 2016

2016 GAQC Annual Webcast Update

Presentation This Governmental Audit Quality Center (GAQC) Webcast, GAQC Annual Update, 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 26, 2016

2016 GAQC Annual Webcast Update

Presentation This Governmental Audit Quality Center (GAQC) Webcast, GAQC Annual Update, 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 26, 2016

Subrecipient Monitoring An Auditor and Auditee Perspective Member Web Event

Audio This GAQC Web event titled, Subrecipient Monitoring: An Auditor and Auditee Perspective, helps members understand the subrecipient monitoring requirements contained in OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, from both the auditee and auditor perspective.
Published on April 25, 2016

The 2007 Yellow Book What a Beginner Needs to Understand Member Web Event

Article The purpose of this archived AICPA Governmental Audit Quality Center (GAQC) Web event is to provide participants with a basic overview of performing audit engagements using Government Auditing Standards (also referred to as the Yellow Book).
Published on April 25, 2016

Useful Web Site Links

Link This section includes a compilation of Web sites useful to auditors performing governmental audits.
Published on April 25, 2016

The New AICPA OCBOA Publications What They Are and How They Apply to Governments and Not-for-Profits Using Cash, Modifie...

Presentation Do you audit or prepare cash, modified cash, or regulatory basis financial statements of governments or not-for-profits (historically referred to as an other comprehensive basis of accounting or OCBOA)?  This archived Web event covers the contents of two important new AICPA publications that contain new and updated guidance for both
Published on April 13, 2016

Recovery Act Resource Center - Other Useful Web Sites, Tools, and Information

Article Many resources and Web sites are available to auditors performing single audit engagements with Recovery Act funds.  This page provides a list of useful Web sites, tools and other resources to assist auditors in performing these engagements.
Published on April 13, 2016

Understanding Indirect Cost Rates A Primer for Auditors Performing Single Audits Member Web Event

Audio The purpose of this archived GAQC Web event is to help shed some light on this topic by providing an overview of the indirect cost rates that must be tested by auditors as part of a single audit under Office of Management and Budget (OMB) Circular A-133, Audits of States,
Published on April 13, 2016

Understanding the AICPAs Yellow Book Independence Practice Aid - Member Web Event

Audio Participants in this GAQC archived web event will learn about the thought process needed when considering the performance of nonaudit services under the 2011 Yellow Book, as well as how you can prepare documentation to meet the requirements of the new Yellow Book, including assessing and documenting whether management has
Published on April 13, 2016

Understanding HUD Audit and Reporting Issues for 2011 Audits of Supervised Mortgagees Member Web Event

Article Understanding HUD Audit and Reporting Issues for 2011 Audits of Supervised Mortgagees – Member Web Event. The purpose of this archived Webcast is to help participants understand the latest information regarding audit and reporting requirements established by the U. S. Department of Housing and Urban Development (HUD) for supervised mortgagees,
Published on April 13, 2016

AICPA Peer Review What is Changing and How Being a Peer Reviewer Can Enhance Your Practice Member Web Event

Presentation The purpose of this archived Governmental Audit Quality Center (GAQC) Web event is to provide you with information about the AICPA Peer Review Program and how the program is an important aspect of enhancing audit quality.
Published on April 13, 2016

Auditing the Head Start Program as Part of Your Single Audit Avoid Common Pitfalls Member Web Event

Presentation If your single audits include the Head Start cluster (CFDA Nos. 93.600, 93.708, and 93.709) as a major program, this archived event is a “must participate” for you and your staff. The Department of Health and Human Services’ Office of Head Start and the GAQC co-sponsored this archived Web event to
Published on April 13, 2016

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