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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235 of Circular A –133 and the OMB Circular A – 133 Compliance Supplement ( Compliance Supplement) in lieu of an outdated guide.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Auditing Standards), the auditor should follow current applicable professional standards and guidance in lieu of the outdated or inconsistent standards and guidance in the guide.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 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 September 22, 2017

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 September 22, 2017

Personal Financial Planning

Overview An overview of the Personal Financial Planning Division.
Published on September 22, 2017

Inside Information Culture Compliance

Newsletter Learn how to build policies and protocols into your business that will benefit and protect your clients.
Published on September 22, 2017

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 September 22, 2017

Media Reviews September 16-30, 2017

Article In this issue of Bob Veres Media Reviews you will find a summary of articles from the Financial Advisor magazine including "Talking Over Client Relationships”, "Leaps and Bounds" and much more!
Published on September 22, 2017

Current PFP News

Newsletter Broadridge Alert: Equifax Data Breach Serves as Painful Reminder of Consumer Vulnerability | T3 Technology Conference: Technology and the Future Ready Advisor
Published on September 22, 2017

2017 Tax Advocacy Comment Letters

Comment Letters AICPA submitted comments to Treasury and IRS.
Published on September 22, 2017

AICPA Hearing Testimony on Business Tax Reform

Comment Letter AICPA requested to testify on the Business Tax Reform, suggesting that Congress provide equality, certainty, and clarity for all business owners. Businesses, regardless of entity structure, sector or the general nature of its activities, should similarly, thrive under comprehensive tax reform.
Published on September 22, 2017

Terms and Conditions

Terms and Conditions Your access to and use of the Site is also subject to the following terms and conditions ("Terms and Conditions") and all applicable laws. By accessing and browsing the Site, you accept, without limitation or qualification, the Terms and Conditions.
Published on September 22, 2017

AICPA Online Policies, Copyright, and Licensing Information

Overview Various policy statements about certain sections of AICPA Online and the technology used on the site. Includes information on copyright, reprint permission, and legal matters.
Published on September 22, 2017

PCPS Perspectives Archive

Overview This archive page contains past PCPS Perspectives articles written to highlight the latest professional news and provides related views from PCPS staff and members on best practices.
Published on September 22, 2017

PCPS Perspectives Newsletter

Newsletter PCPS Perspectives is a monthly e-newsletter that provide firms different perspectives on the latest technical development and practice management issues affecting small firms.
Published on September 22, 2017

Martin Starnes & Associates, CPAs, PA

Member Profile The September firm spotlight article highlights Martin Starnes & Associates, and discusses the firm's niche practice, experience with M&A and relationship with PCPS. The article also highlights PCPS Networking Groups and the Human Capital Center.
Published on September 22, 2017

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