GAQC Alert No. 62

Newsletter:  Over the last year, GAQC has received numerous inquiries about how the guidance in SAS No. 112, paragraphs 325.09 – 325.19, on evaluating control deficiencies could be applied in a single audit when the auditor is communicating deficiencies relating to internal control over compliance.
Published on February 04, 2013

GAQC Alert No. 63

Newsletter:  Late yesterday (October 25, 2007), the Director of the AICPA's Governmental Audit Quality Center (GAQC), Mary Foelster, testified.
Published on December 13, 2012

GAQC Alert No. 45

Newsletter:  Applications for the AICPA Professional Liability Insurance Program now include a check box for GAQC and EBPAQC members. If you are currently insured in the Program, simply check the appropriate box on your renewal application and the premium credit will be awarded at your annual renewal.
Published on November 26, 2012

GAQC Alert No. 37

Newsletter:  Recently, OMB provided the AICPA and other stakeholder groups with a draft of the sections of the Supplement that they propose to change, including new and revised programs.
Published on August 22, 2011

12-2 Sample Report on Compliance with Reqs Applicable to Major Program & Internal Control Over Compliance in Accordance ...

Sample Report:  Example of the report on compliance with requirements applicable to each major program and on internal control over compliance issued under OMB Circular A-133 in various circumstances.
Published on August 19, 2011

12-1 Sample Report on Compliance with Reqs Applicable to Major Program & Internal Control Over Compliance in Accordance ...

Sample Report:  Example of a report on compliance with requirements applicable to each major program and on internal control over compliance issued under OMB Circular A-133 in various circumstances.
Published on August 19, 2011

2007 Summary of Added or Changed Programs without Descriptions

Overview:  Summary of new programs for 2007 compliance supplement and programs with major changes for 2007 compliance supplement.
Published on August 18, 2011

12-1a Sample Report on Compliance with Reqs Applicable to Major Program & Internal Control Over Compliance in Accordance...

Sample Report:  Example of the report on compliance with requirements applicable to each major program and on internal control over compliance issued under OMB Circular A-133 in various circumstances.
Published on August 18, 2011

GAQC Alert No. 52

Newsletter:  Several years ago, a group of federal agency Offices of Inspector General (OIGs), along with three state auditor’s offices, decided to work together to develop a statistically based measure of single audit quality (the Project). The U.S. Department of Education was the Project leader.
Published on August 02, 2010

Draft Example B - Independent Auditors Report on Internal control

Report:  A draft of the HUD issued internal control illustrative auditor's reports with updated SAS No. 112 terminology. In the example, significant deficiencies are noted but there are no material weaknesses.
Published on April 27, 2010

Example B1 - Independent Auditors Report on Internal control

Report:  A draft of the HUD issued internal control illustrative auditor's reports with updated SAS No. 112 terminology. In the example, no material weaknesses and no significant deficiencies are noted.
Published on April 27, 2010

GAQC Marketing Strategies and Resources

Guidance:  Guidance intended to supply potential marketing strategies to help grow a firm's governmental and/or not-for-profit organizations audit practice, particularly as it relates to your Government Auditing Standards and OMB Circular A-133 audits.
Published on April 19, 2010

GAQC Logo Usage and Guidelines

Logo:  Consistent use of the GAQC Center logo will increase brand recognition, enhance awareness, and provide maximum value for your membership. Provided are the guidelines on who may use the logo and where.
Published on April 19, 2010

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 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