Governmental Audit Quality Center Resources 


    To help CPAs meet the challenges of performing quality audits in the unique and complex governmental auditing arena, the Center has assembled a wide variety of resources and tools, including:           

    Additional Resources 

    State and Local Governments - Audit and Accounting Guide 
    • This guide is an indispensable resource for auditors performing audits of financial statements in accordance with Government Auditing Standards (Yellow Book) and OMB compliance audits. Fully updated for the new OMB Uniform Guidance.  

    Government Auditing Standards and Single Audits - Audit Guide
    • Developed for the auditor who needs to know what risks and issues are present when it comes to auditing the financial statements of state and local governments. Fully updated for the new OMB Uniform Guidance. 

    To view more helpful publications supported by the GAQC, access a summary of governmental audit and accounting publications or to purchase publications go to the AICPA store.

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    Procuring Governmental Audit Services

    Practice Aid This practice aid was prepared by the AICPA’s Governmental Audit Quality Center (GAQC) and is intended for the various stakeholders involved in the audit procurement process for states, local governments, not-for-profit organizations (NPOs), or certain forprofit organizations that receive federal or state assistance. It provides useful information in navigating through
    Published on September 03, 2015

    Archived Member Web Events - Single Audits

    Audio View topics for archived GAQC member only Web events and conference calls on OMB Circular A-133 (Single Audits) topics.
    Published on August 27, 2015

    Most Frequently Asked Questions about Auditing HUD Multifamily Housing Entities and Other HUD Activities Member Web Eve...

    Webcast Archive This event is intended to provide auditors an update on recent U.S. Department of Housing and Urban Development (HUD) activity and to learn about some of the questions GAQC is most frequently asked regarding audits performed under the HUD Consolidated Audit Guide (HUD Guide) including multifamily housing entities and lenders.
    Published on August 27, 2015

    Updated Clarity Illustrative Reports - Government Auditing Standards, OMB Circular A-133, U.S. Housing and Urban Develop...

    Practice Aid This section contains information on illustrative auditor's reports for engagements performed under Government Auditing Standards, the HUD Audit Guide and OMB Circular A-133 .  All have been updated for the clarity auditing standards and the 2011 Government Auditing Standards.  Auditors should exercise professional judgment in any situation not specifically addressed
    Published on August 10, 2015

    Useful Web Site Links

    Link This section includes a compilation of Web sites useful to auditors performing governmental audits.
    Published on August 10, 2015

    Important Notice Regarding the 2015 OMB Compliance Supplement

    Guidance Draft 2015 OMB Compliance Supplement Part 4 Agency Program Requirements for use only for planning purposes, this is not the final Supplement.
    Published on August 10, 2015

    What You Need to Know About the 2010 Yellow Book Exposure Draft Member Web Event

    Article The purpose of this archived Governmental Audit Quality Center (GAQC) Web event is to provide you with information about the major changes that the Government Accountability Office (GAO) is proposing to the 2007 edition of Government Auditing Standards (also known as the Yellow Book) in the Exposure Draft (ED) titled,
    Published on August 05, 2015

    HUD Information HUD Offices Relevant to HUD Audits and Related Background on FASS and LASS

    Article The Real Estate Assessment Center's mission is to provide and promote the effective use of accurate and reliable information assessing the condition of HUD's portfolio; provide information to help ensure safe, decent and affordable housing; and to restore the public trust by identifying fraud, abuse and waste of HUD resources.
    Published on August 05, 2015

    HUD Information GAQC Alerts, Web Events, Links to Illustrative Audit Reports, and Other Resources

    Article Selection of GAQC Alerts, Web events, and other resources that relate to HUD engagements.
    Published on August 05, 2015

    UG for Federal Awards The New Cost Principles Other Requirements

    Webcast This GAQC archived Web event is intended to provide auditors and auditees with an understanding of some of the key changes to the cost principles and certain other administrative requirements that will result upon the effective date of the OMB Uniform Guidance for Federal Awards.
    Published on August 05, 2015

    HUD Multifamily Entities Get 30-Day Extension for FASS Submissions with Dec 31, 2010 Year-Ends

    Article This e-mail was sent to GAQC members on March 31, 2011 and should be of interest to our members that audit U.S. Department of Housing and Urban Development (HUD) multifamily program participants with December 31, 2010, year-ends.
    Published on August 05, 2015

    AICPA Peer Review What is Changing and How Being a Peer Reviewer Can Enhance Your Practice Member Web Event

    Presentation The purpose of this archived Governmental Audit Quality Center (GAQC) Web event is to provide you with information about the AICPA Peer Review Program and how the program is an important aspect of enhancing audit quality.
    Published on August 05, 2015

    Archived Member Web Events - Not-For-Profit Accounting Standards

    Article View topics for archived GAQC member only Web events and conference calls on Not-For-Profit Accounting Standards.
    Published on August 05, 2015

    Preparing for Your Single Audit An Auditee Perspective - Member Conference Call

    Audio This archived GAQC conference call is intended to help clients understand the requirements of the Single Audit Act and Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Nonprofit Organizations (Circular A-133), the various responsibilities placed on auditees, and tips for preparing for a single audit.
    Published on August 05, 2015

    Not-for-Profit Entities 2012/2013 Audit and Accounting Considerations Member Web Event

    Presentation Archived Web event titled, Not-for-Profit Entities:  2012/2013 Audit and Accounting Considerations. This event is intended to provide members performing not-for-profit entity financial statements audits with the latest information they need. Additionally, NFPs and their auditors need to be aware of new accounting and auditing standards that are effective for this
    Published on August 05, 2015

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