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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

    HUD Information Submission and Audit Requirements for PHAs and Multi-family Program Participants

    Article Financial statement and other information must be submitted to REAC electronically by PHAs or multi-family program participants on FASS using templates (referred to as FASS templates) specifically designed for them. This page provides information about the process.
    Published on April 10, 2013

    HUD Information Directory of Helpful Web Sites

    Article Directory of Web sites to assist auditors of HUD engagements.
    Published on April 28, 2015

    HUD Information HUD Offices Relevant to HUD Audits and Related Background on FASS and LASS

    Article The Real Estate Assessment Center's mission is to provide and promote the effective use of accurate and reliable information assessing the condition of HUD's portfolio; provide information to help ensure safe, decent and affordable housing; and to restore the public trust by identifying fraud, abuse and waste of HUD resources.
    Published on April 28, 2015

    The New AICPA OCBOA Publications What They Are and How They Apply to Governments and Not-for-Profits Using Cash, Modifie...

    Presentation Do you audit or prepare cash, modified cash, or regulatory basis financial statements of governments or not-for-profits (historically referred to as an other comprehensive basis of accounting or OCBOA)?  This archived Web event covers the contents of two important new AICPA publications that contain new and updated guidance for both
    Published on October 01, 2013

    NPO Endowments Enhanced Disclosures and UPMIFA Accounting Guidance Conferences

    Conference This call provides you with an understanding of Financial Accounting Standards Board (FASB) proposed .
    Published on August 17, 2011

    FASB ED on NPO Merger and Acquisition Conferences

    Conference If your firm audits not-for-profit organizations (NPOs), including NPO healthcare entities, you should be aware that the Financial Accounting Standards Board (FASB) recently issued two Exposure Drafts (EDs) intended to improve the accounting and disclosures for mergers and acquisitions (M&A) by NPOs.
    Published on April 07, 2011

    GAQC Alert No. 204

    Newsletter Register for Web Event on Cash, Modified Cash, and Regulatory Basis Financial Statements of Governments and NPOs
    Published on October 23, 2012

    The 2013 OMB Compliance Supplement and Proposed Single Audit Reforms Member Webcast

    Webcast This GAQC archived webcast provides key insights on the latest single audit activity. Topics addressed are the 2013 Office of Management and Budget  Compliance Supplement and proposed changes to the OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, and other key grant-related requirements contained in the OMB
    Published on December 09, 2013

    GAQC Alert No. 272

    Newsletter Updates on Single Audit and Other Advocacy Efforts
    Published on February 26, 2015

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