Governmental Audit Quality Center Resources 


To help CPAs meet the challenges of performing quality audits in the unique and complex governmental auditing arena, the Center has assembled a wide variety of resources and tools, including:           

Additional Resources 

Government Auditing Standards and Single Audits - Audit Guide 
  • This guide is an indispensable resource for auditors performing audits of financial statements in accordance with Government Auditing Standards (Yellow Book) and OMB compliance audits. Fully updated for the new OMB Uniform Guidance.  

State and Local Governments - Audit and Accounting Guide 
  • Includes significant new guidance on accounting for and auditing fair value measurements, as well as updates for various other new governmental accounting standards.

To view more helpful publications supported by the GAQC, access a summary of governmental audit and accounting publications or to purchase publications go to the AICPA store.

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New Data Collection Form and Federal Audit Clearinghouse Update - Member Web Event

Presentation This Governmental Audit Quality Center (GAQC) archived member Web event is intended to provide members with key insights, tips, and best practices on the latest updates to the Data Collection Form (DCF or Form) and related instructions issued by the Federal Audit Clearinghouse (FAC). The new Form is to be
Published on September 23, 2016

GAQC Archived Member Web Events By Date

Webcast View dates for archived GAQC member only web events and conference calls.
Published on September 22, 2016

Archived Member Web Events

Webcast View topics for archived GAQC member only Web events and conference calls. GAQC member only events are held periodically and feature topics to assist you in ensuring governmental audit quality.
Published on September 22, 2016

Archived Member Web Events - Single Audits

Audio View topics for archived GAQC member only Web events and conference calls on OMB Circular A-133 (Single Audits) topics.
Published on September 22, 2016

The New Data Collection Form and Federal Audit Clearinghouse Update Member Web Event

Presentation This Governmental Audit Quality Center (GAQC) archived member Web event is intended to provide members with key insights, tips, and best practices on the latest updates to the Data Collection Form (DCF or Form) and related instructions issued by the Federal Audit Clearinghouse (FAC). The new Form is to be
Published on September 22, 2016

The New Data Collection Form and Federal Audit Clearinghouse Update Member Web Event

Presentation This Governmental Audit Quality Center (GAQC) archived member Web event is intended to provide members with key insights, tips, and best practices on the latest updates to the Data Collection Form (DCF or Form) and related instructions issued by the Federal Audit Clearinghouse (FAC). The new Form is to be
Published on September 22, 2016

HUD Archived News Items

Article List of archived HUD related news items, resources and articles.
Published on September 02, 2016

Financial Statement Tools, Practice Aids, and Other Resources for Auditees

Article This section includes resources the GAQC provides to its auditor members relating to financial statement audits of governments and not-for-profit organizations.  This information should also be of interest to auditees
Published on August 04, 2016

GAQC Uniform Guidance Resources

Tools Information on the new U.S. Office of Management and Budget (OMB) issued Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance or Uniform Guidance for Federal Awards).  The Uniform Guidance supersedes and streamlines requirements from eight different grant circulars into one set of guidance contained in
Published on August 04, 2016

Peer Review Checklists

Article Includes various Not-for-Profit and Governmental related Peer Review checklists published by the AICPA and available for your use to help improve audit quality.
Published on August 03, 2016

Sampling in a Single Audit Environment Member Web Event

Webcast This GAQC member only archived member Web event is intended to provide an overview of the unique aspects of sampling in a single audit environment.
Published on August 02, 2016

Revenue Recognition in a State and Local Government Environment Member Web Event

Article This Governmental Audit Quality Center (GAQC) archived member Web event is intended to provide an overview of the various revenue streams governments have and the related accounting. While the Governmental Accounting Standards Board’s (GASB) accounti
Published on July 29, 2016

Archived 2016 Governmental Audit Quality Center Annual Update Webcast

Webcast Archive The GAQC Annual Update webcast, will provide member participants with a summary of the key issues that should be considered as part of planning for the 2016 audit season.
Published on July 29, 2016

2016 OMB Compliance Supplement and Single Audit Update Member Web Event

Webcast This archive of a new annual GAQC event will help prepare you to use the updated Compliance Supplement and learn about other recent single audit developments.  The 2016 OMB Supplement will be used to perform single audits for June 30, 2016, and later year ends.
Published on July 29, 2016

2016 State and Local Government Audit Planning Considerations Member Web Event

Webcast Archive This GAQC archived member Web event titled, 2016 State and Local Government Audit Planning Considerations, is intended to help auditors learn about key audit and accounting developments for state and local government financial statement audits at the time when many are beginning the audit planning process.
Published on July 29, 2016

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