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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

Tax CPE & Learning

Overview The AICPA Tax Section schedules webcasts and events that focus on many current tax issues that impact tax practices and business and industry members. This page provides registration links and other information on upcoming learning opportunities.
Published on July 21, 2017

Leadership

Directory AICPA Executive Staff and leadership communications delivered by executives and volunteer leaders, covering issues affecting the accounting profession.
Published on July 21, 2017

AICPA Leadership Academy

Conference A leadership program for young accounting professionals. The next generation of cpas are exposed to a strong ethic of service, leadership and strategies that empower candidates to become leaders within their organizations and the CPA profession.
Published on July 21, 2017

CPE & Conferences AICPA

Overview CPE courses and conferences from the AICPA. Access high-quality, self-paced courses and engage with experts and peers for exceptional learning opportunities at AICPA conferences.
Published on July 21, 2017

Emerging Issues in State Legislation

Overview Resources and upcoming meeting materials for state CPA societies on emerging issues in state legislation - including cybersecurity, blockchain, artificial intelligence, and cloud computing.
Published on July 21, 2017

Blockchain Presentation by Ami Beers

Conference Materials Blockchain Presentation by Ami Beers at the 2017 AICPA Public Policy Forum
Published on July 21, 2017

Cybersecurity Presentation by Aaron Smith

Conference Materials Cybersecurity presentation by Aaron Smith at the 2017 AICPA Public Policy Forum
Published on July 21, 2017

AR-C section 90

Professional Standards This section contains the requirements and guidance related to review engagements and is essentially a clarity redraft of the review literature in SSARS No. 19, Compilation and Review Engagements, with few changes.
Published on July 21, 2017

Auditing Standards Board

Article The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control appl
Published on July 21, 2017

ASB Timetable of Current Projects as of July 2017

Overview This document provides the ASB Timetable of current projects as of July 2017 along with descriptions of the work.
Published on July 21, 2017

Letter to Advise Client Partnership Audit Changes

Sample Letter Congress recently enacted significant changes to partnership audit and adjustment rules. The changes are expected to dramatically increase the audit rates for partnerships and will require partners to carefully review, if not revise, their partnership’s operating agreement. Use this template letter to inform your partnership clients about the changes and
Published on July 21, 2017

The EDGE Newsletter

Newsletter The EDGE Newsletter, is dedicated to providing tips and tools of interest to young professionals, including articles on building career resiliency, networking for success, and de-prioritizing the immediate to focus on the important.
Published on July 21, 2017

welcome

Overview Welcome to the AICPA. Get started using your member benefits.
Published on July 21, 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 July 21, 2017

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