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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235 of Circular A –133 and the OMB Circular A – 133 Compliance Supplement ( Compliance Supplement) in lieu of an outdated guide.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Auditing Standards), the auditor should follow current applicable professional standards and guidance in lieu of the outdated or inconsistent standards and guidance in the guide.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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AICPA Sends Congress Recommended Legislative Changes to New Partnership Audit Regime

Press Release The AICPA has submitted to Congress a set of recommended legislative changes to the new Partnership Audit Regime enacted as part of the Bipartisan Budget Act of 2015.
Published on November 17, 2017

Personal Financial Planning Specialist Toolkit - Social Media

Overview Social media posts and graphics for you to use on your Facebook, LinkedIn and Twitter  channels to help you tell clients and prospects about the value of working with CPA/PFS professionals.
Published on July 20, 2017

Forensic and Valuation Services Division

Roster Meet the members of the AICPA's Member Specialization and Credentialing - Forensic and Valuation Services Team.
Published on July 20, 2017

Long-Term Care Insurance Resources

Overview These resources will help CPA financial planners understand factors to be considered in the long-term care insurance process.
Published on July 20, 2017

Personal Financial Planning

Overview An overview of the Personal Financial Planning Division.
Published on July 20, 2017

Information Management and Technology Assurance (IMTA) Resources

Overview The Information Management and Technology Assurance (IMTA) Resource Center helps members provides comprehensive tools and access to the latest information in the field.
Published on July 20, 2017

Not-for-Profit CPE, Events & Programs

Article AICPA Not-for-Profit Section members receive exclusive discounts on AICPA NFP products and resources. Join today, and take advantage of your Section-member discounts on other CPE events and publications.
Published on July 20, 2017

Not-for-Profit Section

Overview The Not-for-Profit Section of AICPA is a community for not-for-profit professionals and their business advisors.
Published on July 20, 2017

Information Management and Technology Assurance

Overview An overview of the AICPA's Information Management and Technology Assurance section.
Published on July 20, 2017

Young CPA - Information Management and Technology Assurance

Overview The AICPA offers a specialization and credential in information management and technology assurance that will help you advance your career and earning potential.
Published on July 20, 2017

CPE Live Web Events for CPAs

Home CPE for CPAs right at your desktop! Benefit from web-based continuing professional education programs for certified public accountants. Learn from the profession's leading accounting and finance experts at the top of their professional discipline.
Published on July 20, 2017

cpapowered

Advertisement This year's CPApowered campaign features two breakthrough, engaging 30 second videos that you can share through your website and social media properties.
Published on July 20, 2017

AICPA Comments to SFC Savings Investments Tax Reform

Comment Letter The AICPA submitted tax reform recommendations to Senate Finance Committee Chairman Hatch on July 17 in response to his June 16 request for input from stakeholders.
Published on July 20, 2017

AICPA Comments to SFC International Tax Reform

Comment Letter The AICPA submitted tax reform recommendations to Senate Finance Committee Chairman Hatch on July 17 in response to his June 16 request for input from stakeholders.
Published on July 20, 2017

AICPA Comments to SFC Individual Tax Reform

Comment Letter
Published on July 20, 2017

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