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 

Government Auditing Standards and Single Audits - Audit Guide 

This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the financial statement audit and the Uniform Guidance compliance audit.


State and Local Governments - Audit and Accounting Guide 
  • Includes significant new guidance on accounting for and auditing fair value measurements, as well as updates for various other new governmental accounting standards.

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

Webcast View topics for archived GAQC member only Web events and conference calls. GAQC member only events are held periodically and feature topics to assist you in ensuring governmental audit quality.
Published on October 16, 2017

GASB 75 OPEB Implementation Accounting and Auditing Considerations Member Web Event

Webcast This GAQC archived Web event will provide a discussion of implementation issues surrounding GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions.
Published on October 10, 2017

Final 2017 OMB Audit Requirements, Appendix XI - Compliance Supplement

Guidance The Office of Management (OMB) released the final 2017 OMB Audit Requirements, Appendix XI - Compliance Supplement (the Supplement). This page provides individual files of the supplement.
Published on August 21, 2017

Draft 2017 OMB Compliance Supplement Available for Audit Planning

Exposure Draft The OMB has provided the GAQC with a final draft version of the 2017 Supplement so that auditors can use it to begin planning their 2017 single audit engagements.
Published on August 17, 2017

Practice Issue Noted With Auditee Corrective Action Plan and Summary Schedule of Prior Audit Findings

Article This article discusses concerns that auditees are not preparing a separate Corrective Action Plan (CAP) and Summary Schedule of Prior Audit Findings (SSPAF) as required by §200.511 of, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance).  Both the CAP and the
Published on August 17, 2017

Audit Practice Tools and Aids

Checklist A collection of tools and aids to help your firm ensure the quality of its governmental audit practice.
Published on August 17, 2017

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 August 15, 2017

Illustrative Government Auditing Standards Reports

Sample Report The illustrations include a financial statement audit report example for a state or local government and one for a not-for-profit organization where the audit is being performed under both the AICPA generally accepted auditing standards and Government Auditing Standards.  Additionally, the illustrations include various examples of the reports issued to
Published on August 15, 2017

Preparing for Your Single Audit An Auditee Perspective - Member Conference Call

Audio This archived GAQC conference call is intended to help clients understand the requirements of the Single Audit Act and Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Nonprofit Organizations (Circular A-133), the various responsibilities placed on auditees, and tips for preparing for a single audit.
Published on August 15, 2017

Illustrative Auditors Reports

Overview This section contains information on illustrative auditor's reports for engagements performed under Government Auditing Standards, the HUD Audit Guide and OMB Circular A-133 .
Published on August 15, 2017

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 August 15, 2017

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 August 15, 2017

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 August 11, 2017

Single Audit Tools Practice Aids and Resources for Federal Assistance Recipients Auditees

Tools Resources made available by the GAQC to assist auditees in understanding the audit process and being better prepared for annual audit requirements.
Published on August 03, 2017

Auditing Head Start Under the New Program Performance Standards and Revised 2017 Compliance Supplement

Webcast This archived GAQC event will provide members with information about the substantial revisions made to the 2017 Head Start Supplement for program changes under the new Head Start regulations and to identify areas of highest risk.
Published on July 25, 2017

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Related AICPA Products



AICPA Governmental and Not-for-Profit Training Program

Oct 23, 2017 - Oct 25 2017 - Las, Vegas, NV - The 2017 AICPA Government and Not-for-Profit Training Program has been designed to help you with both awareness and comprehension of the latest regulatory changes.


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