Governmental Audit Quality Center 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:           

    Additional Resources 

    State and Local Governments - Audit and Accounting Guide 
    • This guide is an indispensable resource for auditors performing audits of financial statements in accordance with Government Auditing Standards (Yellow Book) and OMB compliance audits. Fully updated for the new OMB Uniform Guidance.  

    Government Auditing Standards and Single Audits - Audit Guide
    • Developed for the auditor who needs to know what risks and issues are present when it comes to auditing the financial statements of state and local governments. Fully updated for the new OMB Uniform Guidance. 

    To view more helpful publications supported by the GAQC, access a summary of governmental audit and accounting publications or to purchase publications go to the AICPA store.

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    Illustrative Auditors Reports

    Overview This section contains information on illustrative auditor's reports for engagements performed under Government Auditing Standards, the HUD Audit Guide and OMB Circular A-133 .
    Published on July 30, 2015

    GASB Matters

    Tools The GAQC Center has assembled a wide variety of Governmental accounting standards board (GASB) resources and tools to help CPAs meet the challenges of performing quality audits in the unique and complex governmental auditing arena.
    Published on July 22, 2015

    GASB Pensions Issues and Resources

    Article This section of the Governmental Audit Quality Center's Web site addresses accounting and auditing issues related to governmental pension plans. It addresses implementation issues from GASB Statement No. 67, Financial Reporting for Pension Plans and GASB Statement No. 68, Accounting and Financial Reporting for Pensions.
    Published on July 22, 2015

    Important Notice Regarding the 2015 OMB Compliance Supplement

    Guidance Draft 2015 OMB Compliance Supplement Part 4 Agency Program Requirements (Grouped by Federal Agency) for use only for planning purposes, this is not the final Supplement.
    Published on July 10, 2015

    Important Notice Regarding the 2015 OMB Compliance Supplement

    Guidance Draft 2015 OMB Compliance Supplement for planning purposes only.
    Published on July 10, 2015

    Important Notice Regarding the 2015 OMB Compliance Supplement

    Guidance Draft 2015 OMB Compliance Supplement Part 4 Agency Program Requirements for use only for planning purposes, this is not the final Supplement.
    Published on July 10, 2015

    Archived 2015 Governmental Audit Quality Center Annual Update Webcast

    Webcast This Governmental Audit Quality Center (GAQC) Webcast, 2015 GAQC Annual Update, will provide participants with a summary of the key issues that GAQC members should be considering as part of planning for the 2015 audit season.
    Published on July 01, 2015

    2015 GAQC Annual Webcast Update Slide Presentation

    Presentation PDF version of 2015 GAQC Annual Webcast Update Slide Presentation.
    Published on July 01, 2015

    Other Compliance Audit Information Relating to For-Profits

    Overview This is a summary of the various federal audit and attestation guides applicable to for-profit entities, as well as links to where auditees and auditors can find them.
    Published on June 24, 2015

    GAQC Archived Member Web Events By Date

    Webcast View dates for archived GAQC member only web events and conference calls.
    Published on June 24, 2015

    The GASBs Pension Standards Part II Considerations for Agent Plans and Participating Employers Member Web Event

    Webcast This GAQC Web event, Part II of a two-part series, is intended to provide key information to financial statement preparers (both plans and employers), as well as their auditors on the nuances of issues related to agent multiple employer plans.
    Published on June 23, 2015

    Archived Member Web Events - Single Audits

    Audio View topics for archived GAQC member only Web events and conference calls on OMB Circular A-133 (Single Audits) topics.
    Published on June 19, 2015

    2015 OMB Compliance Supplement and Single Audit Update - Member Web Event

    Webcast Archive This GAQC archived member Web event titled, 2015 OMB Compliance Supplement and Single Audit Update, is intended to provide members with what they need to know about the changes to the 2015 Supplement for this upcoming year's single audits, as well as provide an update on the latest single audit
    Published on June 19, 2015

    2015 OMB Compliance Supplement and Single Audit Update - Member Web Event

    Presentation This archived GAQC member Web event provides the auditor with an update on the 2015 OMB Compliance Supplement and Single Audit update.  This Web event is intended to provide our members with insight from two very active practitioners on this topic.
    Published on June 19, 2015

    2015-06-10ComplianceSupplement2015

    Presentation This archived GAQC member Web event is intended to provide auditors with an update of the 2015 OMB Compliance Supplement and Single Audits.
    Published on June 19, 2015

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