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Welcome to the Governmental Audit Quality Center

 

 

The AICPA is committed to helping its members achieve the highest standards in performing quality governmental audits. This firm-based voluntary membership Center is designed to help CPAs meet the challenges of performing quality audits in this unique and complex area.

The Center's primary purpose is to promote the importance of quality governmental audits and the value of such audits to purchasers of governmental audit services. The Center will also offer resources to enhance the quality of a firm's governmental audits. View more information on the mission of the Center.

Governmental audits are very diverse and include all audits and attestation engagements performed under Government Auditing Standards of federal, state, or local governments; not-for-profit organizations; and certain for-profit organizations. View complete definition of governmental audits.

Explore this site and find a broad array of resources, events, and community activities intended to help you to enhance the quality of your governmental audits. If you have any suggestions or feedback on how we can further serve your needs, please e-mail us.


 

 

SPOTLIGHT 

 

 

NEW HUD Issues New Report Illustrations Reflecting SAS No. 115

 

NEW Listen to an Archived Call on Gaining a Strong Foundation in General Financial Statement Sampling

 

Read the latest GAQC Alert on the Recently Issued Guidance on the State Fiscal Stabilization Fund Program and Jobs Created and Retained Reporting

 

Listen to an Archived Member Call on the Essential Form 990 Considerations For Auditors

 

View New and Updated Peer Review Checklists for Governmental Engagements

 

Listen to a an Archived Call on State and Local Government Financial Statement Audit Issues

 

Free Schedule of Expenditures of Federal Awards (SEFA) Practice Aids Now Available

 

HUD Information Web Page

 

Listen to an Archived GAQC Call on Preparing for Your Single Audit: An Auditee Perspective

 

 

NEWS AND OTHER CENTER COMMUNICATIONS 

 

NEW Read a Summary of the Recently Issued Statement on Auditing Standards No. 117, Compliance Audits

 

NEW Guidance for Grantees and Auditors on State Fiscal Stabilization Fund Program Issued

 

NEW ASB Issues Recovery Act Auditing Interpretations on Communicating Control Deficiencies

 

Read OMB's Frequently Asked Questions on the Recovery Act

 

OMB Asks GAQC to Distribute Clarifying Guidance on Effect of Recovery Act Funds on Major Program Determination and Other Recovery Act Activities

 

Listen to the September 10th Senate Oversight Hearing on the Recovery Act

 

Read the State & Local Government Expert Panel's Comment Letter on the GASB ITC on Pensions

 

OMB Issues Addendum to the 2009 Compliance Supplement to Provide Additional Recovery Act Guidance

 

Read OMB’s Implementing Guidance on Recovery Act Reporting Requirements – Issued June 22