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    Tax-Exempt Bonds - Accounting and Auditing Considerations in the Current Environment

    Article Provided is information on tax-exempt debt issued by not-for-profit organizations and municipalities, states, cities and other governments with particular focus on auction rate securities (ARSs) and variable rate demand obligations (VRDOs
    Published on January 04, 2011

    GAQC Member Changes

    Article Information on submitting changes to membership information such as changes in Firm's Address, Designated Audit Quality Partner (DAQP), Administrator Contact, Membership Status, etc.
    Published on April 06, 2012

    OPEB Financial Reporting for Plans and Employers and Related Audit Issues Conferences

    Conference The Governmental Accounting Standards Board (GASB) standards on Other Postemployment Benefits (OPEB) have certainly caught the attention of governmental entities and the public. The purpose of this archived GAQC call is to help ensure that member firms are up-to-speed on the GASB OPEB requirements and several related audit issues.
    Published on May 22, 2008

    OMB Circular A-133 2009 Compliance Supplement

    Toolkit This table contains a list of new programs and major changes to programs for OMB Circular A-133 2009 Compliance Supplement.
    Published on August 17, 2011

    Tax-Exempt Bonds - Accounting and Auditing Considerations in the Current Environment Conferences

    Conference If you have governmental or not-for-profit clients that issue tax-exempt debt, you should consider listening to this archived Governmental Audit Quality Center (GAQC) member-only Conferences titled, Tax-Exempt Bonds - Accounting and Auditing Considerations in the Current Environment.
    Published on May 22, 2008

    State and Local Government Financial Statement Audits A 2011 Audit Issues Rundown - Member Web Event

    Article The purpose of this GAQC Membe Web event titled, State and Local Government Financial Statement Audits: A 2011 Audit Issues Rundown, is to update auditors on a number of state and local government (SLG) issues that could affect 2011 year-end audits.
    Published on August 12, 2011

    Dont be the last to Know - Fraud in the Governmental Environment - Member Web Event

    Presentation This GAQC archived Web event is intended to provide members with insight on what the auditing standards say about fraud, what clients can do prevent fraud, and a discussion of common fraud cases.  Auditors also need to be familiar with the additional yellow book requirements for fraud reporting.
    Published on March 18, 2014

    Gaining a Strong Foundation in General FS Audit Sampling Member Call

    Presentation The purpose of this archived call is to help members better understand the foundational aspects of sampling in a financial statement audit environment.
    Published on May 13, 2010

    Implementing the Risk Assessment Standards in a State or Local Government Financial Statement Audit Conferences

    Conference The purpose of this archived call is to provide you with more industry-specific guidance on implementing the risk assessment standards. The call includes a review of the overall objectives of the new standards, focusing on what is actually changing as opposed to what is simply being ""re-explained."
    Published on May 22, 2008

    An Overview of the New GASB Pension Accounting Standards Part I

    Webcast This archived Governmental Audit Quality Center (GAQC) Web event is part of a two-part Web event series which is intended to provide key information to both auditors and financial statement preparers on the new Governmental Accounting Standards Board (GASB) pension standards for governmental plans and participating governmental employers.
    Published on September 25, 2013

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