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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


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

Uniform CPA Examination - Software FAQs

FAQ Answers to frequently asked questions about software and other computer requirements for the Uniform CPA Exam.
Published on March 15, 2017

Candidate Performance Report and Samples - FAQs

FAQ Frequently asked questions for the CPA Exam candidate performance report, that includes samples and a guide for interpreting the results.
Published on March 11, 2017

How to Prepare for the Uniform CPA Examination

Article Find information and resources to help you prepare for the CPA Exam including links to the Candidate Bulletin, content specification outlines, the policy on new pronouncements, confidentiality and break policy, and the tutorial and sample tests.
Published on March 11, 2017

Uniform CPA Examination FAQs - Scoring

FAQ Answers to frequently asked questions about the scoring of the Uniform CPA Exam.
Published on March 11, 2017

Uniform CPA Examination - Content, Structure and Delivery FAQs

FAQ Frequently asked questions about exam content, structure, and delivery. Find out who makes policy decisions for the Uniform CPA Examination and much more.
Published on March 11, 2017

Cybersecurity Resource Center

Tools Find information and links to valuable resources for CPAs providing cybersecurity advisory and assurance services.
Published on February 20, 2017

Trust Services and Information Integrity

Article The Trust Information Integrity Task Force is focused on updating and maintaining the Trust Services Principles and Criteria (TSPC) and creating a framework of principles and criteria to provide assurance on the integrity of information. The task force is also developing a Audit Guide on reporting on controls relevant to the security, availability,
Published on February 20, 2017

The CPA Advocate Newsletter

Overview The AICPA's advocacy e-newsletter, The CPA Advocate, is dedicated to keeping you informed about the AICPA's advocacy efforts on your behalf. Watch for it in your inbox.
Published on February 19, 2017

ABV Exam

Article Learn about the Accredited in Business Valution (ABV) exam and register today.
Published on February 17, 2017


Published on February 17, 2017

American Institute of CPAs

Published on February 17, 2017

University Program in Personal Financial Planning

Article Learn about resources that the AICPA is developing to enhance university curriculum.
Published on February 17, 2017

TaxesStatesDepartments of Revenue Links

Article Alabama Alabama Department of Revenue Alaska Alaska Department of Revenue Arizona Arizona Department of Revenue Arkansas Arkansas Department of Finance and Administration California California State Board of Equalization
Published on February 17, 2017

Practice Management

Overview The Practice Management section brings you resources to start or grow your business to cover your clients' personal financial planning needs that are greater than ever before.
Published on February 17, 2017

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