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    FASB ED on NPO Merger and Acquisition Conferences

    Conference 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

    Governmental Audit and Accounting Publications

    Article 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

    GAQC Community

    Home 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

    Overview List of proposed changes to the 2011 OMB Circular A-133 Compliance Supplement.
    Published on August 22, 2011

    Essential Form 990 Considerations For Auditors - Member Conference Call

    Audio The purpose of this call is to help auditors understand the top issues they should be aware of with the 990 Form. This Archived call will be of interest to our member firms that perform not-for-profit organization (NPO) audits.
    Published on October 01, 2013

    Improve Your Understanding of Sampling in a Single Audit Environment A New Years Resolution! Member Web Event

    Presentation 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

    The New Data Collection Form & Electronic Submission Process - Member Conference Call

    Audio This archived GAQC member-only conference call titled, The New Data Collection Form & Electronic Submission Process, was presented by representatives from the Federal Audit Clearinghouse (FAC) and a GAQC member firm practitioner.
    Published on August 22, 2011

    An Overview of the 2011 OMB Compliance Supplement - Member Web Event

    Audio This archived Governmental Audit Quality Center (GAQC) Web event is intended to provide you with an overview of what you need to know about the 2011 Office of Management and Budget (OMB) Compliance Supplement (Supplement).
    Published on July 27, 2011

    2013 AICPA Guides for State and Local Governments, Not-for-Profits, and Yellow Book/Circular A-133 Audits What to Expect...

    Presentation This GAQC archived Web event is intended to provide members with insight on what to expect in the 2013 editions of several key AICPA publications which include: 1) GAS/A-133 Guide; (2) NFP Guide; and (3) SLG Guide. There are a lot of factors affecting the 2013 editions of the various
    Published on October 01, 2013

    Understanding Issues of Significance to Stand-Alone BTAs Resulting from Select Recent GASB Standards

    Webcast 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

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