State and Local Governments Publications 

    Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of state and local governments, including revenue and expense recognition, asset valuation, and financial statement presentation. AICPA publications provide information on recent developments, guidance, practice aids, and illustrative examples for the common accounting and audit practices in state and local governments. For more information on the industry and the AICPA's commitment to provide updates and guidance, visit the State and Local Governments Expert Panel's webpage.

    Audit and Accounting Guide State and Local Governments


    Audit Risk Alert State and Local Governmental Developments


    This alert is intended to be used in conjunction with Audit Risk Alert General Accounting and Auditing Developments, which explains important issues that affect all entities in all industries in the current economic climate. General topics include recently issued guidance and emerging audit risks resulting from external economic factors.

    Publication Excerpt (available to AICPA Members)

    Practice Aid Applying OCBOA in State and Local Governmental Financial Statements


    The AICPA Audit Committee Toolkit: Government Organizations


    AICPA Online Professional Library

    When you subscribe to any one of the many subscription options on AICPA Online Professional Library, you're not only getting access to the most up-to-date guidance and tools, you are also linked to all of the relevant and related literature, including the FASB and GASB libraries.

    Many publications and libraries may be of value to those interested in guidance related to state and local governments:

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