Browse

By Industry


By Area of Interest


By Date


By Document Type


By Topic


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. 

Open Hide documents in this section

Page  1 2 3 4 5 >> 
Showing results 1 - 15 of 16709
Order by:


2016 Peer Review Conference General Session Agenda

Conference Materials Download a pdf file of the 2016 Peer Review Conference General Session Agenda.
Published on July 24, 2016

Treasury Department Circular No. 230

Professional Standards Treasury Regulations Circular 230 guidance, information, practice aids and other resources related to Circular 230, which govern a CPA’s practice before the Internal Revenue Service.
Published on July 22, 2016

Tax Ethics & Professional Standards Guidance

Guidance All AICPA members are subject to the AICPA Code of Professional Conduct, including all general and technical standards. There are several provisions in the Code of Professional Conduct that may be of particular interest to a member’s tax practice, including: Rule 101 – Independence, Interpretation 101-3 – Performance of Nonattest
Published on July 22, 2016

Forensic Accounting

Overview Access tools, non-authoritative guidance, and other resources to help the CPA forensic practitioner with the litigation process and engagements.
Published on July 22, 2016

Tax Ethics & Professional Standards

Overview This page provides guidance and information on tax ethics & professional standards for tax practice, as well as practice aids and resources to help members elevate their practices and maintain the highest ethical standards.
Published on July 22, 2016

2016 Administrators Session Agenda

Conference Materials Download a pdf file of the 2016 Administrators Session agenda.
Published on July 22, 2016

EBPAQC Firm Members A through F

Roster Alphabetical list of Employee Benefit Plan Audit Quality Center Member firms A through F.
Published on July 22, 2016

EBPAQC Firm Members T through Z

Roster Alphabetical list of Employee Benefit Plan Audit Quality Center member firms T through Z.
Published on July 22, 2016

EBPAQC Firm Members M through S

Roster Alphabetical list of Employee Benefit Plan Audit Quality Center Member firms M through S.
Published on July 22, 2016

ASB Meeting Agenda and Materials August 2016

Meeting Materials Meeting Date: August 1-4, 2016 Milwaukee, WI Milwaukee Marriott Downtown Hotel 323 East Wisconsin Avenue Milwaukee, WI  53202 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, dire
Published on July 22, 2016

Tax Compliance

Overview The complexities of the Internal Revenue Code, combined with the ever-changing client environment, makes assisting clients with tax compliance a constant challenge. Whether working with federal or state issues, domestic or foreign matters, and individual or business clients, every practitioner must ensure they are technically competent to serve their clients.
Published on July 22, 2016

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 July 22, 2016

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 July 22, 2016

Elder Planning and Life Transitions after Retirement

Video Do you have older clients with concerns about Social Security, financing health care, outliving their money, financial well-being, estate planning, and maintaining their independent lifestyle? learn more about the issues confronting your older clients.
Published on July 22, 2016

PFP & CPA/PFS Learning Opportunities

Overview Education related opportunities to develop professionally and be prepared for the PFS exam.
Published on July 22, 2016

Page  1 2 3 4 5 >> 
Showing results 1 – 15 of 16709
Show Results per page
Copyright © 2006-2016 American Institute of CPAs.