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Recovery Act Resource Center 

The AICPA Governmental Audit Quality Center (GAQC) helps member CPA firms meet the challenges of performing quality audits. The passage of the American Recovery and Reinvestment Act of 2009 (Recovery Act) is certain to result in new challenges for auditors that perform audits under Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. This GAQC Resource Center is intended to provide members with a “one-stop” repository location to more easily locate various GAQC Recovery Act communications, other related GAQC tools and resources, and links to other Web sites that may provide information to assist auditors going forward. Keep in mind that the Center will continue to push timely information and updates out to member firms via GAQC Alerts, GAQC Updates, and Center calls.

If you are not a member firm and would like to learn more about membership in the GAQC, click here.

GAQC Tools

OMB Guidance on the Recovery Act

Other Useful Web Sites, Tools, and Information

Background

The Recovery Act, issued in early 2009, is capturing news headlines around the country. Approximately $300 billion dollars in additional federal funds are being passed down from federal agencies to entities that are generally subject to single audit such as state and local governments and institutions of higher education. These federal funds are intended to either supplement existing federal programs (e.g., existing block grants for states), create new programs, or to provide more broad fiscal relief. In some cases, the funds will be passed directly to states or institutions of higher education and spent at that level. In other cases, direct recipients of Recovery Act federal funds will pass the funds through to subrecipients such as local governments or not-for-profit organizations. For this reason, the law mandates that there be an unprecedented amount of oversight and transparency around the spending of all funds associated with the law. Single audits will be impacted starting with June 30, 2009, year-ends, with more of an effect expected for single audits of year-ends thereafter. 

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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

PFP Video Podcast Series Banish Burnout Boost Your Personal Efficiency, Effectiveness & Energy

Podcasts Video series providing you with the tools and action steps to build new personal and business habits.
Published on April 24, 2017

CPEA Educational Videos

Overview CPEA educational video clips covering various A&A topics are provided on this page and offered to CPEA members.
Published on April 24, 2017

Enhancing Audit Quality

Overview The AICPA launched the Enhancing Audit Quality initiative in May 2014 to reinforce its commitment to excellence and protecting the public. The AICPA launched the EAQ Six Point Action Plan on May 14, 2015. EAQ is a holistic effort to consider auditing of private entities through multiple touch points, especially where
Published on April 24, 2017

Personal Financial Satisfaction Index (PFSi)

Overview The Personal Financial Satisfaction Index (PFSI) is quarterly index of propriety and public factors that together give an objective look at the financial pleasure or pain of the average American.
Published on April 24, 2017

Join CPEA

Overview The join CPEA page describes the benefits and services of the CPEA and the levels of membership. Presents the reasons why joining the CPEA is a smart choice. Provides the cost of the membership levels.
Published on April 24, 2017

Center for Plain English Accounting

Overview The CPEA’s straight-forward and clear style of writing and speaking allows practitioners the opportunity to understand the applicability of this literature when they are preparing financial statements and/or when they are auditing, reviewing, and compiling those financial statements.
Published on April 24, 2017

CPEA On-Site Training

Overview On-Site training is available to our full member and smaller member firms and consists of in-depth instructional sessions on relevant A&A topics at your firm’s location. This page details the current On-Site Training offerings available.
Published on April 24, 2017

Revenue Recognition On-Site Training Outline

Overview This is the course outline for the CPEA's Revenue Recognition On-Site Training.
Published on April 24, 2017

Leases On-Site Training Outline

Overview This is the course outline for the CPEA's Leases On-Site Training.
Published on April 24, 2017

A&A Update On-Site Training Outline

Overview This is the course outline for the CPEA's A&A Update On-Site Training.
Published on April 24, 2017

Meeting Agenda and Materials for May 9-11, 2017 ARSC Meeting

Meeting Materials Agenda Proposed Revisions to AIRSICK Operating Policies document - to be approved at May 2017 ARSC meeting Agenda Item #2 - Discussion Memorandum - International Reporting Issues Agenda Item #2A - Draft proposed SSARS, In
Published on April 24, 2017

April 2017 Update of the AICPA Professional Literature

Overview This PDF details the products updated for the April 2017 update of the AICPA professional literature.
Published on April 24, 2017

Tax CPE & Learning

Overview The AICPA Tax Section schedules webcasts and events that focus on many current tax issues that impact tax practices and business and industry members. This page provides registration links and other information on upcoming learning opportunities.
Published on April 24, 2017

Tax

Overview AICPA is committed to promoting CPAs as the most trusted professional and premier providers of tax services. We offer information and resources related to tax return planning, preparation, examination and representation, with practice tools to assist with navigating the IRS, tax practice quality control and management, as well as guidance
Published on April 24, 2017

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