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 August 12, 2011

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

IRS Form 990

Federal Law:  Return of Organization Exempt From Income Tax
Published on August 17, 2011

AICPA Comments on the New Draft Return of Organization Exempt from Income Tax (Form 990)

Comment Letter:  A compiled assortment of the AICPA?s comments on the new draft, Return of Organization Exempt from Tax (Form 990). Each comment contains the AICPA?s opinion of importance and urgency
Published on October 17, 2007

Essential Form 990 Considerations For Auditors Presentation

Meeting Materials:  Intended for auditor; Essential matters to be aware of; Ways to gain efficiency through overlap with tax work; First major redesign in nearly 30 years; FAQ on Governance, Executive Compensation, Foreign Activities, Related Organizations & Attachments; Sample Case Study Form 990, Sch A and O; Draft of...
Published on August 23, 2011

AICPA Comments on New Draft Return of Organization Exempt From Income Tax (Form 990)

Comment Letter:  The 990 Task Force commends the IRS for undertaking the project of redesigning the Form 990, and provide observations on the draft redesigned along with recommendations for improvements, which includes those on instructions and details.
Published on October 17, 2007

AICPA Governmental and Not-for-Profit Conferences

Article:  Listing of AICPA conferences of interest to governmental and not-for-profit accounting and auditing professionals.
Published on February 12, 2013

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 August 22, 2011

GAQC Alert No. 127

Newsletter:  The purpose of this GAQC Alert is to inform members about recent news out of the U.S. Office of Management and Budget (OMB) regarding the applicability of the single audit to Build America Bonds.
Published on November 20, 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 21, 2010

The New AICPA OCBOA Publications What They Are and How They Apply to Governments and Not-for-Profits Using Cash, Modifie...

Presentation:  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 April 10, 2013

Audit Quality Issue Basis of Accounting

Article:  This article discusses entities that have been preparing their financial statements on the basis of accounting that is used to report and claim expenditures from the awarding agency (the award basis). Some auditors have been issuing unqualified reports on these financial statements in error.
Published on April 07, 2011

GAQC Alert No. 114

Newsletter:  An important part of maintaining or improving your governmental audit quality is staying up-to-date. The purpose of this GAQC Alert is to provide member firms with information on upcoming continuing professional education (CPE) opportunities that will enhance your knowledge.
Published on August 23, 2011

State and Local Government Financial Statement Audits An Audit Issues Rundown - Member Conference Call

Audio:  This archived GAQC member-only conference call titled, State and Local Government Financial Statement Audits: An Audit Issues Rundown, will provide information on how to address audit issues concerning the current economic situation and more.
Published on August 17, 2011

GAQC Archived Member Web Events 2010 thru 2006

Webcast:  GAQC member only events are held periodically, at no cost to members, and feature topics to assist you in ensuring governmental audit quality. This is a list of archived events in chronological order for convenience.
Published on October 31, 2012