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 

Government Auditing Standards and Single Audits - Audit Guide 

This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the financial statement audit and the Uniform Guidance compliance audit.


State and Local Governments - Audit and Accounting Guide 
  • Includes significant new guidance on accounting for and auditing fair value measurements, as well as updates for various other new governmental accounting standards.

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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Archived 2017 Governmental Audit Quality Center Annual Update Webcast

Presentation These are the pdf version of slides for a GAQC Webcast, GAQC Annual Update, will provide member participants with a summary of the key issues that should be considered as part of planning for the 2017 audit season. Remember that the GAQC membership requirements for CPA firms and State Audit Organizations
Published on May 26, 2017

2017 GAQC Annual Update Webcast

Presentation These are the PowerPoint version of slides for a GAQC Webcast, GAQC Annual Update, will provide member participants with a summary of the key issues that should be considered as part of planning for the 2017 audit season. Remember that the GAQC membership requirements for CPA firms and State Audit Organizations
Published on May 26, 2017

Archived Member Web Events - State & Local Accounting Standards

Presentation View topics for archived GAQC member only Web events and conference calls on state and local government accounting standards.
Published on May 19, 2017

State and Local Government Audit Planning Considerations

Webcast This Governmental Audit Quality Center (GAQC) archived Web event is intended to help auditors learn about key audit and accounting developments for state and local government financial statement audits at the time when many are beginning the 2017 audit planning process. This event replaced the AICPA Audit Risk Alert publication, State
Published on May 19, 2017

AICPA - Archived Member Web Events - Other Governmental, Not-for-Profit, and For-Profit Topics

Article View archived GAQC member only Web events and conference calls on Other Governmental Related Topics.
Published on May 19, 2017

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 May 19, 2017

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 May 19, 2017

2017 State and Local Government Audit Planning Considerations

Presentation This Governmental Audit Quality Center (GAQC) archived Web event titled, State and Local Government Audit Planning Considerations, is intended to help auditors learn about key audit and accounting developments for state and local government (SLG) financial statement audits at the time when many are beginning the 2017 audit planning process.
Published on May 19, 2017

2017 State and Local Government Audit Planning Considerations

Presentation PDF slide handouts for this archived Web event is intended to help auditors learn about key audit and accounting developments for state and local government financial statement audits at the time when many are beginning the 2017 audit planning process.
Published on May 19, 2017

HUD Update For Profit Entities Subject to HUD Consolidated Audit Guide - Member Web Event

Article This GAQC event is intended to provide an update on U.S. Department of Housing and Urban Development (HUD) activities related to for-profit entities audited under the HUD Consolidated Audit Guide (HUD Guide). If your practice includes audits of for-profit multifamily housing projects and/or lenders that are subject to the HUD
Published on May 18, 2017

Crucial First Steps The Schedule of Expenditures of Federal Awards and Major Program Determination Member Web Event

Presentation This archived Web event is intended to provides auditors with insight on the requirements and responsibilities for the Schedule of Expenditures of Federal Awards, as well as the auditor's major program determination process.
Published on May 18, 2017

Updated for Statement on Standards for Attestation Engagements No. 18, Practitioners Reports Dated on or after May 1, 20...

Sample Report The illustrative practitioner’s examination report that follows has been updated for Statement on Standards for Attestation Engagements (SSAE) No. 18, Attestation Standards: Clarification and Recodification (Attest Clarity Standards). SSAE is effective for practitioner’s reports dated on or after May 1, 2017. The following report will be included in the 2017
Published on May 18, 2017

Archived 2017 Governmental Audit Quality Center Annual Update Webcast

Article This GAQC Webcast will provide participants with a summary of the key issues that GAQC members should be considering as part of planning for the 2017 audit season.
Published on May 16, 2017

Revenue Recognition in a State and Local Government Environment Member Web Event

Presentation This GAQC archived member Web event is intended to provide an overview of the various revenue streams governments have and the related accounting.
Published on May 09, 2017

HUD Information AICPA HUD Related CPE

Article CPE resources offered by the AICPA related to HUD audits.
Published on May 03, 2017

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