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...
Published on April 07, 2011
This section is intended to help you to join a community of peers all committed to the furtherance of high-quality governmental auditing. In it, you'll find our member discussion forum and information about the Governmental Audit Quality Center Executive Committee.
Published on April 23, 2013
Draft 2011 OMB Circular A-133 Compliance Supplement
List of proposed changes to the 2011 OMB Circular A-133 Compliance Supplement.
Published on August 22, 2011
Governmental Audit and Accounting Publications
The AICPA provides numerous publications that are aimed at assisting governmental and not-for-profit accounting and auditing professionals, many of which are listed below. The full listing of AICPA materials is available through CPA2Biz.
Published on May 19, 2014
Tax-Exempt Bonds - Accounting and Auditing Considerations in the Current Environment Conferences
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 October 01, 2013
SEFA - Reporting Improvements & Suggested Procedures Conferences
This alert is about the results of a federal study on the quality of audits performed under OMB Circular A-133 issued in June 2007. The report titled, Report on National Single Audit Sampling Project (the PCIE report), was issued by the Presidents Council on Integrity and Efficiency (PCIE).
Published on August 19, 2011
AICPAs New Guidance on Sampling in a Single Audit Environment Member Conference Call
The purpose of this call is to further enhance your knowledge about the new Chapter in the 2009 GAS A-133 Guide. This archived call will build on some of the fundamentals covered in Part I of the GAQC Sampling Call Series.
Published on August 22, 2011
Understanding Issues of Significance to Stand-Alone BTAs Resulting from Select Recent GASB Standards
This GAQC archived Web event will focus primarily on stand-alone business type activities (BTAs) that have component units rather than general-purpose governments. If you are an auditor or preparer of governmental hospitals or health care providers, governmental colleges or universities, public utilities, or another special-purpose government that is a BTA,
Published on June 05, 2013
AICPA Governmental and Not-for-Profit Conferences
Listing of AICPA conferences of interest to governmental and not-for-profit accounting and auditing professionals.
Published on November 25, 2013
Improve Your Understanding of Sampling in a Single Audit Environment A New Years Resolution! Member Web Event
If you perform single audits under Circular A-133, then you already know how complicated sampling in a single audit environment can be. After a brief review of single audit sampling basics, the presenters use multiple examples and illustrations to demonstrate how various decisions and judgments affect the auditor’s sampling approach.
Published on January 25, 2013