GASB Matters

    GASB Matters 

    The AICPA Governmental Audit Quality Center (GAQC) helps its members meet the challenges of performing quality audits.  One significant industry the GAQC focuses  resources on is audits of state and local entities. The AICPA’s State and Local Governments Expert Panel (SLGEP) serves the needs of AICPA members on financial and business reporting and audit and attest matters. The Expert Panel protects the public interest by bringing together knowledgeable parties in the state and local government industry to deliberate and come to agreement on key state and local government issues.

    • GASB Pensions: Issues & Resources – one of the top areas of focus in governmental accounting is pensions. This page consolidates the various resources available to practitioners to assist with understanding the new standards and developing appropriate audit strategies.


    Key Interest Areas

    GASB Pensions: Issues & Resources


    Key Resources

    To help CPAs meet the challenges of performing quality audits in the unique and complex governmental auditing arena, the Center has assembled a wide variety of resources and tools, including:

    AICPA Publications

     

    Advocacy

    Comment Letters to GASB 
    The SLGEP routinely responds to GASB's requests for input on due process documents to communicate its views and positions on accounting and financial reporting proposals.

    • September 30, 2013, comment letter on GASB's Preliminary Views Fair Value Measurement and Application
    • September 25, 2013, comment letter on GASB's Exposure Draft Measurement of Elements of Financial Statements
    • Read other comment letters the Panel has issued to GASB to communicate its views and positions on accounting and financial reporting proposals.

     

     Other Advocacy Efforts 
     

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