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Definition of Program-Specific Audits 

A program-specific audit is an audit of an individual federal program (rather than a single audit of an entity's financial statements and federal programs). Section 235 of Office and Management and Budget (OMB) Circular A –133, Audits of States, Local Governments, and Non-Profit Organizations, provides guidance on program-specific audits. Copyright © 2004 by the American Institute of Certified Public Accountants, Inc., New York, New York.

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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

BIG News & Publications

Article Information on various subjects for members in business, industry and government can be found in the publications listed on this page.
Published on July 25, 2017

Business, Industry & Government CPE & Events

Article Access CPE, conference and web event opportunities provided for business, industry and government AICPA members.
Published on July 25, 2017

Business, Industry & Government

Home Tools and resources financial managers and executives practicing in business industry and government need to move organizations forward.
Published on July 25, 2017

Sustainability Assurance

Article Tools and resources for providing Assurance on Sustainability-related information.
Published on July 25, 2017

Sustainability Reporting and Assurance

Home Sustainability resources enabling AICPA members to add value to their company and client sustainability initiatives including sustainability reporting, assurance and other services.
Published on July 25, 2017

Single Audit Quality Factors Infographic

Brochure An infographic outlining the factors driving quality in single audits.
Published on July 25, 2017

6300 Review Captain Summary

Checklist Download a PDF file of the Review Captain Summary.
Published on July 25, 2017

4800 Summary Review Memorandum

Checklist Download a fillable PDF file of the 4800 Summary Review Memorandum.
Published on July 25, 2017

The CPA Advocate Newsletter

Overview The AICPA's advocacy e-newsletter, The CPA Advocate, is dedicated to keeping you informed about the AICPA's advocacy efforts on your behalf. Watch for it in your inbox.
Published on July 25, 2017

2011 Disciplinary Actions

Disciplinary Actions January 2011 April 2011 July 2011  October 2011 Anderson, Traci J. Broull
Published on July 25, 2017

Enhancing Audit Quality

Overview The AICPA launched the Enhancing Audit Quality initiative in May 2014 to reinforce its commitment to excellence and protecting the public. The AICPA launched the EAQ Six Point Action Plan on May 14, 2015. EAQ is a holistic effort to consider auditing of private entities through multiple touch points, especially where
Published on July 25, 2017

Personal Financial Planning & CPA/PFS Webcasts

Webcast Our webcasts give PFP section members and CPA/PFS credential holders the opportunity to learn about timely issues as well as interact with their peers.
Published on July 25, 2017

Not-for-Profit E-Alerts

Article Alerts provide NFP Section members with timely communications covering breaking news covering NFP trends, new guidance and changes made by standard setters and regulatory agencies.
Published on July 25, 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 July 25, 2017

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