OCBOA and Supplementary Information
An article which discusses the reasons that auditors should no longer consider and report on information such as MD&A or budgetary comparison information as RSI when it is included in an OCBOA presentation.
Published on May 08, 2013
HUD Information Submission and Audit Requirements for PHAs and Multi-family Program Participants
Financial statement and other information must be submitted to REAC electronically by PHAs or multi-family program participants on FASS using templates (referred to as FASS templates) specifically designed for them. This page provides information about the process.
Published on April 10, 2013
HUD Information Directory of Helpful Web Sites
Directory of Web sites to assist auditors of HUD engagements.
Published on July 01, 2013
The New AICPA OCBOA Publications What They Are and How They Apply to Governments and Not-for-Profits Using Cash, Modifie...
Do you audit or prepare cash, modified cash, or regulatory basis financial statements of governments or not-for-profits (historically referred to as an other comprehensive basis of accounting or OCBOA)? This archived Web event covers the contents of two important new AICPA publications that contain new and updated guidance for both
Published on October 01, 2013
NPO Endowments Enhanced Disclosures and UPMIFA Accounting Guidance Conferences
This call provides you with an understanding of Financial Accounting Standards Board (FASB) proposed .
Published on August 17, 2011
HUD Information HUD Offices Relevant to HUD Audits and Related Background on FASS and LASS
The Real Estate Assessment Center's mission is to provide and promote the effective use of accurate and reliable information assessing the condition of HUD's portfolio; provide information to help ensure safe, decent and affordable housing; and to restore the public trust by identifying fraud, abuse and waste of HUD resources.
Published on July 08, 2014
GAQC Alert No. 204
Register for Web Event on Cash, Modified Cash, and Regulatory Basis Financial Statements of Governments and NPOs
Published on October 23, 2012
FASB ED on NPO Merger and Acquisition Conferences
If your firm audits not-for-profit organizations (NPOs), including NPO healthcare entities, you should be aware that the Financial Accounting Standards Board (FASB) recently issued two Exposure Drafts (EDs) intended to improve the accounting and disclosures for mergers and acquisitions (M&A) by NPOs.
Published on April 07, 2011
The 2013 OMB Compliance Supplement and Proposed Single Audit Reforms Member Webcast
This GAQC archived webcast provides key insights on the latest single audit activity. Topics addressed are the 2013 Office of Management and Budget Compliance Supplement and proposed changes to the OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, and other key grant-related requirements contained in the OMB
Published on December 09, 2013
GAQC Alert No. 255
New Agent Pension-Related Auditing Interpretations and Summary of Key Pension-Related Guidance
Published on June 26, 2014