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Availability of Program-Specific Audit Guides 

In many cases, a federal agency's Office of Inspector General will have issued a program-specific audit guide that provides guidance on internal control, compliance requirements, suggested audit procedures, and audit reporting requirements for a particular federal program. The auditor should contact the Office of Inspector General of the federal agency to determine whether such a guide is available and current. When a current program-specific audit guide is available, the auditor should follow Government Auditing Standards and the guide when performing a program-specific audit. However, if there have been significant changes made to a program’s compliance requirements and the related program-specific audit guide has not been updated with regard to the changes, the auditor should follow section 235 of Circular A –133 and the OMB Circular A – 133 Compliance Supplement ( Compliance Supplement) in lieu of an outdated guide. If a guide is current with regard to a program's compliance requirements but has not been updated to conform to current authoritative auditing standards and requirements, such as current revisions of generally accepted auditing standards (GAAS) or ( Government Auditing Standards), the auditor should follow current applicable professional standards and guidance in lieu of the outdated or inconsistent standards and guidance in the guide.

When a program-specific audit guide is not available, the auditee and the auditor have basically the same responsibilities for the federal program as they have for an audit of a major program in a single audit.

Copyright © 2004 by the American Institute of Certified Public Accountants, Inc., New York, New York.

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CPE & Conferences AICPA.org

Overview
Published on July 26, 2016

CPExpress

Overview CPE Express a convenient, cost-effective online source for CPE credit. CPAs increasingly turn to CPExpress, the leading CPE online learning library—clearly one of the top benefits offered to our members by the AICPA!
Published on July 26, 2016

AMT Testimony before House Ways and Means Committee - March 22, 2007

Testimony AICPA comments on primary reasons for the burgeoning Alternative Minimum Tax (AMT) problem, specifically that marginal tax rates have been reduced substantially over the past several years while the AMT rates have remained the same, and the AMT exemption has not been indexed for inflation.
Published on July 26, 2016

Brexit Resources for Tax Professionals

Overview Brexit resources for tax practitioners - get up to date information and guidance on Brexit tax implications, developments with regard to the withdrawal on taxes, investments and related international business issues effecting your clients.
Published on July 26, 2016

Request for Permanent Tax Provisions Related to Disaster Relief

Comment Letters AICPA letter to Congress proposing 10 permanent disaster relief tax provisions that are triggered when a taxpayer resides, or has a principal place of business located, in a FEMA “Disaster Declaration” area for which individual “Disaster Assistance” is available.
Published on July 26, 2016

GAQC Uniform Guidance Resources

Tools Information on the new U.S. Office of Management and Budget (OMB) issued Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance or Uniform Guidance for Federal Awards).  The Uniform Guidance supersedes and streamlines requirements from eight different grant circulars into one set of guidance contained in
Published on July 26, 2016

Governmental Audit Quality Center

Home The Governmental Audit Quality Center promotes the importance of quality governmental audits and the value of such audits to purchasers of governmental audit services. GAQC is a voluntary membership center for CPA firms and state audit organizations that perform governmental audits.
Published on July 26, 2016

PFP Awards and Recognition

Award This page highlights PFP  members and PFS credential holders who have earned awards and recognition over the past years.
Published on July 26, 2016

Personal Financial Planning & CPA/PFS Webcasts

Webcast Our webcasts give PFP section members and CPA/PFS credential holders the opportunity to learn about timely issues as well as interact with their peers.
Published on July 26, 2016

Personal Financial Planning CPE & Events

Webcast Our webcasts, conferences and audio streams give PFP section members, inclusive of CPA/PFS credential holders, the opportunity to learn about timely issues as well as interact with their peers.
Published on July 26, 2016

Business, Industry and Government Store

Product Products and publications of interest to members in business, industry, not-for-profit and government can be found here in the business, industry and government AICPA store.
Published on July 26, 2016

AICPA Member Discount Program

Article The AICPA offers discounts on products and services from premium brands to its members.
Published on July 26, 2016

Comment Letter to House Ways and Means Committee Chair to Repeal New Form 1099 Provisions

Comment Letter Letter, submitted to the House Ways and Means Committee, addresses our concerns about the significant compliance burdens placed on businesses and rental property owners (landlords) by section 9006 of the Patient Protection and Affordable Care Act (P.L. 111-148) ("PPACA") and section 2101 of the Small Business Jobs Act of 2010 (P.L. 111-240)
Published on July 26, 2016

CPA/PFS Exam

Article Learn more about the process to register, prepare and schedule the CPA/PFS exam.
Published on July 26, 2016

Bob Veres Media Reviews

Newsletter Bob Veres Media Reviews service summarizes the contents of three or four professional magazines each month, with direct links so you can go straight to the articles that interest you.
Published on July 26, 2016

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