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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

Peer Review For CPA Firms

Overview Resources for CPA firms interested in peer review organized by firm size.  You can download the enrollment form, the change form, find a course that helps you prepare for your upcoming peer review, or find information on selecting a peer reviewer.
Published on April 28, 2017

SOC for Cybersecurity

Overview CPAs provide cybersecurity examination services under a variety of generally accepted professional standards and approaches.
Published on April 28, 2017

GAQC State Auditors Organization Members

Member Profile This list contains State Auditors Organization members of the Governmental Audit Quality Center (GAQC).
Published on April 28, 2017

GAQC Firm and State Audit Organizations Members T through Z

Member Profile This document lists GAQC Firm and State Audit Organizations Members by alpha T through Z. Use it to find a GAQC Firm and State Audit Organizations Members.
Published on April 28, 2017

GAQC Firm and State Audit Organizations Members M through S

Member Profile This document lists GAQC Firm and State Audit Organizations Members by alpha M through S. Use it to find GAQC Firm and State Audit Organizations Members.
Published on April 28, 2017

CEIV Exam

Overview Learn more about the CEIV Exam including format, types of questions and registration information.
Published on April 28, 2017

Office Depot

Article AICPA offers members discounts on Office Depot products.
Published on April 28, 2017

Lenovo

Article The AICPA offers members discounts on Lenovo products.
Published on April 28, 2017

GAQC Members By State

Directory GAQC list of members by State.
Published on April 28, 2017

Hertz

Article AICPA offers members discounts on Hertz rentals.
Published on April 28, 2017

Dell

Article The AICPA offers discounts on Dell products to its members.
Published on April 28, 2017

AICPA Member Discount Program

Article The AICPA offers discounts on products and services from premium brands to its members.
Published on April 28, 2017

EBPAQC Firm Members T through Z

Roster Alphabetical list of Employee Benefit Plan Audit Quality Center member firms T through Z.
Published on April 28, 2017

EBPAQC Firm Members M through S

Roster Alphabetical list of Employee Benefit Plan Audit Quality Center Member firms M through S.
Published on April 28, 2017

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