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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. 

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AICPA Sends Congress Recommended Legislative Changes to New Partnership Audit Regime

Press Release The AICPA has submitted to Congress a set of recommended legislative changes to the new Partnership Audit Regime enacted as part of the Bipartisan Budget Act of 2015.
Published on November 17, 2017

American Institute of CPAs

Article
Published on January 20, 2017

Tax Reform Resource Center

Overview The Tax Reform Resource Center will be updated frequently with news, analysis, resources and the information you need to understand how coming changes will affect you and your clients.
Published on January 20, 2017

Tax Identity Theft Information and Tools

Overview Identity theft is a growing area of concern for taxpayers and practitioners.  The AICPA has created this page to provide members with information about preventing identity theft, including tips to provide clients, and steps to take if it occurs.
Published on January 20, 2017

AICPA States Corporate Due Dates Conformity Chart

Chart Due Dates for C Corporation Tax Returns —Status of States’ Conformity. Federal Due Date Changes From March 15 to April 15 — Effective Starting With Tax Year 2016.
Published on January 20, 2017

Peer Review - Home

Overview On the home page of the Peer Review Interest Area, you can find links for peer reviewers, CPA firms, the public and information and resources related to peer review.
Published on January 20, 2017

For Peer Reviewers

Article Helpful information for those interested in peer review, new peer reviewers or experienced peer reviewers. QCM and CPE Materials provides information, forms and practice aids for you, whether you are a peer reviewer or a developer of QCM or CPE materials.
Published on January 20, 2017

Peer Review Integrated Management Application (PRIMA)

Overview Access information on the Peer Review Integrated Management Application (PRIMA), a web-based tool to replace the PRISM website.
Published on January 20, 2017

For Peer Review Administrators and Technical Reviewers

Overview On this page, approved users can access a number of websites for peer review administration.  Please note that you must have the proper approval to access any of the sites on this page.
Published on January 20, 2017

GAQC Summary of 2017 Compliance Supplement PROPOSED Revisions

Quick Reference Guide GAQC Summary of 2017 Compliance Supplement PROPOSED Revisions developed by the GAQC Team based on Vett Draft provided by OMB.
Published on January 20, 2017

Outstanding CPA in Government 2009

Award Each year the AICPA presents the Outstanding CPA in Government Awards to members of the AICPA and/or state CPA societies employed in or recently retired from government who have distinguished themselves. The 2009 winners are Robert Dacey, Thomas McTavish and Lena Ellis.
Published on January 20, 2017

Outstanding CPA in Government 2010

Award Each year the AICPA presents the Outstanding CPA in Government Awards to members of the AICPA and/or state CPA societies employed in or recently retired from government who have distinguished themselves. The 2010 winners are Peter Hughes and Russell Hinton. A federal award was not given out this year.
Published on January 20, 2017

Outstanding CPA in Government 2011

Award The winners of the Outstanding CPA in Government 2011 award were John McCormac, local level, Pamela Sharp, state level, and Jeanette Franzel, federal level.
Published on January 20, 2017

Outstanding CPA in Government 2012

Article The winners of the Outstanding CPA in Government 2012 award were Roger A. Norman, CPA, J.D., state level, and John H. Fisher, Ph.D., CPA, federal level.
Published on January 20, 2017

AICPA Distinguished Achievement in Accounting Education Award

Award The AICPA Distinguished Achievement in Accounting Education Award is presented annually at the American Accounting Association's Annual Meeting to a college-level accounting educator.  This annual award recognizes outstanding college accounting educators.
Published on January 20, 2017

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