[GAQC Members read GAQC Alert #202 for more information about the Auditee Resource Center and an example client communication.]
Welcome to the AICPA Governmental Audit Quality Center (GAQC) Auditee Resource Center. While the GAQC is a voluntary membership center intended primarily to assist CPA firms and state audit organizations (SAOs) in improving their audit quality, this section of the GAQC Web site it intended for procurers of audit services (i.e., auditees). Information found on this section of the site relates to auditees that are required to undergo audits performed under Government Auditing Standards
(also referred to as the Yellow Book). Those audits include financial statement audits of governments and not-for-profits (NPOs); Yellow Book audits; and compliance audits including audits performed under Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations
(referred to as single audits), Department of Housing and Urban Development (HUD) audits, and other compliance audits of for-profit entities.
Why a Focus on Auditees?