Resources for CPAs in government can be found scattered throughout the internet. This page provides links to resources from the AICPA and elsewhere that CPAs in government may find interesting or useful. For a list of CPE, publications and conferences for CPAs in government, visit the AICPA Store.
AICPA Governmental Audit Quality Center (GAQC)
The AICPA GAQC is a firm-based voluntary membership center designed to help CPAs meet the challenges of performing quality governmental audits. While much of the Center’s content is restricted to members of the GAQC, there are also a number of useful articles and links available to all members. CPAs practicing in government may also use the “Find a Member Firm” link on the site to locate audit firms that have expressed their commitment to conducting quality government audits by joining the GAQC.
AICPA Community Page for CPAs Practicing in Government
This Web page provides links to other information for AICPA members practicing in government, including information about the Government Performance and Accountability Committee (GPAC) and the Outstanding CPA in Government Award.
Audit Committee Effectiveness Center
A key element in the governance process of any organization, including governments, is its audit committee. The battle for financial statement integrity and reliability depends on balancing the pressures of multiple stakeholders, including government officials, taxpayers, investors and the public interest. We present the guidance and tools to make audit committee best practices actionable.
Audit Committee Toolkit for Government Organizations
The AICPA Audit Committee Toolkit: Government Organizations provides practical guidance and checklists that members of audit committees for government organizations can use to execute their responsibilities.
AICPA State and Local Government Expert Panel
The State and Local Government Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting (including business reporting) and audit and attest services for state and local governments by bringing together knowledgeable parties in this specialized industry.
The following resources have been identified by members of the Government Performance & Accountability Committee as being useful resources for CPAs in government.
Performance Reporting for Government
This GASB sponsored Web site is designed to be a comprehensive resource for information about government performance measurement, and a central nexus from which interested governments and individuals can reach any relevant site on the World Wide Web.
Pew Center on the States
The Pew Center on the States is a new division of The Pew Charitable Trusts. By conducting nonpartisan research and analysis, educating the public and federal and state policy makers, bringing together diverse stakeholders, and encouraging pragmatic, consensus-based solutions, the Center identifies and advances effective public policy approaches to critical issues facing states.
Promises with a Price – Public Sector Retirement Benefits
This report, Promises with a Price, from The Pew Center on the States provides first-of-its-kind data about the long-term costs of public sector benefits. It highlights which states are prepared to pay the significant bill coming due, which are not, and why it matters to state lawmakers and citizens alike.
California Legislative Analysts Office – Retiree Health Care Site
The LAO's retiree health Web site features noteworthy items concerning public sector retiree health benefits and costs across the country. The site features articles, commentaries, and reports describing retiree health issues and policy actions for each type of government (states, school districts, cities, and counties, etc.). It emphasizes California governments on the Web site, but also features articles and reports concerning major governments in other states.
Governing Magazine State and Local Sourcebook
State & Local Sourcebook is Governing magazine’s compendium of data on the states and the largest U.S. municipalities.
Articles of Interest
Closing the Gaps in GAAP. Shoulders, Craig D.; Freeman, Robert J. June, p. 62.
This article from the Journal of Accountancy discusses how GASB’s implementation guides play an integral role in governmental accounting.
The Role of Audit Committees in the Public Sector By Nashwa George
This article from the August 2005 edition of “The CPA Journal,” a publication of the NY Society of CPAs, outlines the role an audit committee can play in government.