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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

    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

    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

    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

    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 October 01, 2013

    SEFA - Reporting Improvements & Suggested Procedures Conferences

    Presentation 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

    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

    AICPAs New Guidance on Sampling in a Single Audit Environment Member Conference Call

    Presentation 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

    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

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