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 designed to provide guidance to auditors who are either new to, or experienced with state and local governmental accounting and auditing.  

    State and Local Governmental Developments – Audit Risk Alert
    • 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. 

    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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    2014 OMB Compliance Supplement and New Uniform Grant Guidance Key Points Member Web Event

    Presentation This Governmental Audit Quality Center (GAQC) archived Web event is intended to provide members with what they need to know about the changes to the 2014 Compliance Supplement (Supplement) for this upcoming year's single audits. Additionally, it will provide key insights on the new Uniform Grant Guidance and how it
    Published on July 22, 2014

    GAQC Web Event 2014 Compliance Supplement

    Presentation This Governmental Audit Quality Center (GAQC) archived Web event is intended to provide members with what they need to know about the changes to the 2014 Compliance Supplement (Supplement) for this upcoming year's single audits. Additionally, it will provide key insights on the new Uniform Grant Guidance and how it
    Published on July 22, 2014

    Archived Member Web Events - OMB Circular A-133 Audits

    Audio View topics for archived GAQC member only Web events and conference calls on OMB Circular A-133 (Single Audits) topics.
    Published on July 21, 2014

    Archived Member Web Events

    Webcast View topics for archived GAQC member only Web events and conference calls. GAQC member only events are held periodically and feature topics to assist you in ensuring governmental audit quality.
    Published on July 21, 2014

    Single Audit Practice Aids

    Checklist The AICPA’s GAQC developed a series of practice aids to assist auditors in improving quality of audits performed under Circular A-133.
    Published on July 21, 2014

    HUD Information AICPA HUD Related CPE

    Article CPE resources offered by the AICPA related to HUD audits.
    Published on July 21, 2014

    HUD Information News

    Article This site contains news items relevant to auditors of HUD engagements.
    Published on July 21, 2014

    GAQC Web Event 2014 Compliance Supplement

    Webcast This Governmental Audit Quality Center (GAQC) archived Web event is intended to provide members with what they need to know about the changes to the 2014 Compliance Supplement (Supplement) for this upcoming year's single audits. Additionally, it will provide key insights on the new Uniform Grant Guidance and how it
    Published on July 21, 2014

    HUD Information Offices Relevant to HUD Audits and Related Background on FASS and LASS

    Article Describes the various offices at HUD that auditors may interact with during a HUD audit..
    Published on July 08, 2014

    HUD Information Office of Lender Activities and Program Compliance

    Article Information on HUD's Office of Lender Activities and Program Compliance.
    Published on July 08, 2014

    HUD Information HUD Offices Relevant to HUD Audits and Related Background on FASS and LASS

    Article The Real Estate Assessment Center's mission is to provide and promote the effective use of accurate and reliable information assessing the condition of HUD's portfolio; provide information to help ensure safe, decent and affordable housing; and to restore the public trust by identifying fraud, abuse and waste of HUD resources.
    Published on July 08, 2014

    HUD Information GAQC Alerts, Web Events, Links to Illustrative Audit Reports, and Other Resources

    Article Selection of GAQC Alerts, Web events, and other resources that relate to HUD engagements.
    Published on July 08, 2014

    HUD Information

    Overview Information about HUD including background information, helpful sites, contact information and an audit guide.
    Published on July 01, 2014

    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 June 26, 2014

    GASB Pensions Issues and Resources

    Article This section of the Governmental Audit Quality Center's Web site addresses accounting and auditing issues related to multiple-employer 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 June 26, 2014

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