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Member Only Content

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

Tax Section Webcast Archives

Webcast Archive Tax Section webcasts, presentation slides, and handouts are archived and available for Tax Section members to watch on-demand (without CPE) for one year following the live event.
Published on January 18, 2017

2013 Tax Advocacy Comment Letters

Comment Letters 2013 tax advocacy comment letters
Published on January 18, 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 January 18, 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 January 18, 2017

Current PFP News

Newsletter In this issue: Podcast: Tax and Financial Planning for 2017-2018 under Trump and Ryan Proposals | A Brand New Experience: 2017 AICPA Advanced PFP Conference
Published on January 18, 2017

IMTA News - Current Issue

Newsletter This page features the IMTA Division's latest e-newsletter, IMTA News.
Published on January 18, 2017

Information Management and Technology Assurance

Overview An overview of the AICPA's Information Management and Technology Assurance section.
Published on January 18, 2017

PCPS Team Members

Directory This page provides an overview of the PCPS team, and lists each team member's roles and contact information. Feel free to contact any member of the PCPS team with questions or comments.
Published on January 18, 2017

PCPS Events & Webcasts

Overview PCPS has several events relevant to firm practice management and offers them to the PCPS community as a benefit of their membership. Here you will find access to upcoming events including conferences, networking groups and more!
Published on January 18, 2017

Center for Plain English Accounting Webcast Archives

Webcast Upcoming schedule and archive for CPEA members so that webcasts can be viewed by those who cannot participate in the "live" programs.
Published on January 18, 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 January 18, 2017

ASU 2017-02 Clarifying Not-for-Profit Consolidation

News ASU 2017-02 provides clarity for consolidation once the amendments in ASU 2015-02 become effective.
Published on January 18, 2017

Accounting Education Community

Overview Get to know the AICPA Academics Team, committees, and strategic alliances that support the accounting education community in direct and indirect ways.
Published on January 18, 2017

ABV Credential Marketing Campaign

Article
Published on January 18, 2017

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