Illustrative 2020 state and local government F/S auditor's reports
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Illustrative 2020 state and local government F/S auditor's reports

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The AICPA Governmental Audit Quality Center provides these illustrative reports for financial statement audits of state and local governments as a public service.

The reports include:

  • A sampling of examples from chapter 16 of the AICPA Audit and Accounting Guide,

  • State and Local Governments (SLG Guide), and

  • Meet the requirements for audits performed under generally accepted auditing standards.

It is important to note that these reports do not reflect the requirements of the new suite of AICPA reporting standards which

Download the Illustrative state local government reports

File name: illustrative-state-local-government-reports.pdf

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