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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

Affordable Care Act (ACA) - Tax Resources for CPAs

Overview In order to assist members with navigating this new aspect of the provision, we have compiled a variety of materials directly related to complying with the employer mandate and individual reporting requirements under the provisions of the Affordable Care Act (ACA). This page offers guidance, practice aids, tools, external resources,
Published on June 27, 2017

PCPS CPA Firm Top Issues Survey

Survey The PCPS CPA Firm Top Issues Survey is a biennial study that provides a unique look at the most significant challenges facing practitioners across the country. The survey consists of the top issues lists  for sole practitioners, firms with 2 to 5 professionals, 6 to 10 professionals, 11 to 20 professionals
Published on June 27, 2017

PCPS

Overview The PCPS Firm Practice Management Center supports CPA firms in the everyday intricacies of running a practice.
Published on June 27, 2017

Not-for-Profit Section

Overview The Not-for-Profit Section of AICPA is a community for not-for-profit professionals and their business advisors.
Published on June 27, 2017

Financial Reporting Executive Committee

Article The Financial Reporting Executive Committee (FinREC) is a senior committee of the Institute for financial reporting. Find information about activities, members and meetings here.
Published on June 27, 2017

AICPA W-9 Form PDF

Form The AICPA provides this W-9 online as a matter of convenience.  For further inquiries please contact the AICPA Member Service Center at 888.777.7077 or email service@aicpa.org.
Published on June 27, 2017

Tax Store

Publication Through CPA.com, a subsidiary of the AICPA, the tax section offers many tax-related products for section and AICPA members. Learn more by visiting www.aicpastore.com/tax.
Published on June 27, 2017

Inside Information Newsletter

Article Current issues of Inside Information
Published on June 27, 2017

Inside Information - July 2017

Article July 2017 issue of Bob Veres' Inside Information
Published on June 27, 2017

American Institute of CPAs

Article
Published on June 27, 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 June 27, 2017

Recently Issued Technical Questions and Answers

Article The questions and answers in this section are not sources of established authoritative principles. This material is based on selected practice matters identified by the staff of the AICPA's Technical Hotline and various other bodies within the AICPA and has not been approved, disapproved, or otherwise acted upon by any
Published on June 27, 2017

Tax Reform Resource Center

Overview The Tax Reform Resource Center will be updated frequently with news, analysis, resources and the information you need to understand how coming changes will affect you and your clients.
Published on June 27, 2017

ASB Meeting Agenda and Materials July 2017

Meeting Materials Meeting Date: July 17-20, 2017 Denver, CO The Inverness Hotel and Conference Center 200 Inverness Drive West Englewood, CO  80112 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants,
Published on June 27, 2017

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