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 are effective for 12/31/21 year-end audits and later. You should purchase the 2020 SLG Guide to access the full set of these examples and the 2021 SLG Guide to access illustrative reports updated for the new suite of reporting standards.

Download the Illustrative state local government reports

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

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