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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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Brexit Resources for Tax Professionals

Overview Brexit resources for tax practitioners - get up to date information and guidance on Brexit tax implications, developments with regard to the withdrawal on taxes, investments and related international business issues effecting your clients.
Published on July 27, 2016

Tax Ethics & Professional Standards

Overview This page provides guidance and information on tax ethics & professional standards for tax practice, as well as practice aids and resources to help members elevate their practices and maintain the highest ethical standards.
Published on July 27, 2016

Treasury Department Circular No. 230

Professional Standards Treasury Regulations Circular 230 guidance, information, practice aids and other resources related to Circular 230, which govern a CPA’s practice before the Internal Revenue Service.
Published on July 27, 2016

Current PFP News

Newsletter In this issue: Forefield Alert: Update to Social Media Sharing Capabilities | Forefield Spotlight: Tax Resource Center
Published on July 27, 2016

Personal Financial Satisfaction Index (PFSi)

Overview The Personal Financial Satisfaction Index (PFSI) is quarterly index of propriety and public factors that together give an objective look at the financial pleasure or pain of the average American.
Published on July 27, 2016

Representation & Examinations

Overview This page focuses on tax guidance, practice aids, tools, and educational resources to help you plan, manage, and execute representation engagements.
Published on July 27, 2016

PCPS Events & Webcasts

Overview PCPS has several events relevant to firm practice management and offers them to the PCPS community as a benefit of their membership. Here you will find access to upcoming events including conferences, networking groups and more!
Published on July 27, 2016

IRS Procedure & Tax Administration

Guidance The topic of IRS procedure and tax administration covers a broad range of procedures that the IRS must follow in order to administer fair tax administration. It encompasses the use of revenue rulings, revenue procedures, the Internal Revenue Manual, and other authoritative sources used to enforce and administer areas such
Published on July 27, 2016

Meeting Agenda and Materials for August 9-11, 2016 ARSC Meeting

Article Agenda Agenda Item # 1 - Discussion Memorandum - Omnibus SSARS Agenda Item #1A - Draft of the proposed SSARSs Omnibus - 2016 Agenda Item #2 - Discussion Memorandum - Specified Procedures Agenda Ite
Published on July 27, 2016

Exposure Drafts of Proposed SASs, SSAEs, and SQCSs

Exposure Draft Auditing Standards Board Exposure Drafts of Proposed Statements.
Published on July 27, 2016

ASB Meeting Agenda and Materials August 2016

Meeting Materials Meeting Date: August 1-4, 2016 Milwaukee, WI Milwaukee Marriott Downtown Hotel 323 East Wisconsin Avenue Milwaukee, WI  53202 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants,
Published on July 27, 2016

The Edge Newsletter Archived Articles 2016

Article June 2016
Published on July 27, 2016

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 27, 2016

PFSi 2016 Q2 Summary

Article Second Quarter 2016 PFSi (Personal Financial Satisfaction Index) Summary
Published on July 27, 2016

Assurance Research Advisory Group (ARAG) FAQs

FAQ The Assurance Research Advisory Group (ARAG) is a group of practitioners and academics formed in collaboration with the American Accounting Association (AAA).
Published on July 27, 2016

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