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    OCBOA and Supplementary Information

    Article An article which discusses the reasons that auditors should no longer consider and report on information such as MD&A or budgetary comparison information as RSI when it is included in an OCBOA presentation.
    Published on May 07, 2013

    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...
    Published on November 09, 2012

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

    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...
    Published on November 09, 2012

    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...
    Published on November 09, 2012

    GAQC Questions and Answers on Membership Requirements for CPA Firms and GAQC Web Site Access

    Overview GAQC Questions and Answers on Membership Requirements and Web Site Access including questions on policies and procedures and access to staff and firm links.
    Published on June 11, 2013

    GASB Pensions Issues and Resources

    Article This section of the Governmental Audit Quality Center's Web site addresses accounting and auditing issues related to multiple-employer pension plans. It addresses implementation issues from GASB Statement No. 67, Financial Reporting for Pension Plans and GASB Statement No. 68, Accounting and Financial Reporting for Pensions
    Published on June 26, 2014

    Implementation Considerations of GASB 61

    Article The purpose of this article is to assist preparers and auditors in understanding the more significant changes that will result from the implementation of Governmental Accounting Standards Board (GASB) Statement No. 61, The Financial Reporting Entity: Omnibus This article focuses only on the significant changes resulting from GASB Statement No
    Published on August 07, 2012

    OPEB Financial Reporting for Plans and Employers and Related Audit Issues Conferences

    Conference The Governmental Accounting Standards Board (GASB) standards on Other Postemployment Benefits (OPEB) have certainly caught the attention of governmental entities and the public. The purpose of this archived GAQC call is to...
    Published on May 22, 2008

    GAQC Alert No. 122

    Newsletter The Governmental Audit Quality Center (GAQC) is hosting a member-only conference call titled, New GASB Fund Balance Standard: Now is the Time to Begin Talking to Your Clients, on September 2009.
    Published on August 18, 2011

    Audit Quality Part I

    Presentation The quality of state and local government financial statement audits is under increasing scrutiny and the AICPA Peer Review Program has identified state and local government financial statement audits as a high-risk area. Accordingly, peer reviewers will...
    Published on January 28, 2015

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