Final 2017 OMB Audit Requirements, Appendix XI - Compliance Supplement


IMPORTANT NOTICE: As noted in GAQC Alert #341, the Office of Management and Budget (OMB) released the final 2017 OMB Audit Requirements, Appendix XI - Compliance Supplement (the Supplement) on August 17, 2017.  It was only released on the OMB Web site in one large PDF file that can be accessed at:  (

Since then, OMB informed the AICPA that it is unable to post the Supplement by the various individual sections as is customarily done due to current restrictions/limitations on OMB Web site content.  OMB anticipates that the earliest the individual Supplement sections can be posted by OMB is November 2017. 

Since many practitioners prefer accessing individual sections of the Supplement (versus one large PDF file), OMB asked whether the AICPA could post the individual sections until such time that OMB is able to publish it.   Therefore, as a public service, the GAQC has posted the 2017 Supplement, broken down by individual sections, on this Web page.  These individual sections were excerpted from the full PDF file posted on the OMB Web site.