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

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    Audit Risk Alert State and Local Governmental Developments


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    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


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    The AICPA Audit Committee Toolkit: Government Organizations


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    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.

    Guidance contained in the AICPA Online Professional Library has also been grouped into topical sets including varying levels of guidance. The following may be of interest to those seeking information and guidance on state and local governments:




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