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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 GAQC Issues Letter on Proposed HUD IPA Roster

 

NEW GAQC Launches New HUD Information Web Page

 

NEW Listen to an Archived Call on FASB's Proposed Guidance for NPO Endowments

 

NEW New Peer Review Standards Issued; Effective for Peer Reviews Commencing on or after 1/1/09

 

NEW Listen to an Archived Call on the SEFA: Reporting Improvements & Suggested Procedures

 

NEW Proposed Revisions to the Data Collection Form and AICPA Comment Letter 

 

List of 2008 OMB Compliance Supplement Programs Added/With Major Changes Now Available 

 

Listen to an Archived Call on the Application of SAS 112 in a Single Audit

 

2007 Illustrative Auditor's Reports Now Available

 

U.S. Standard Summaries Report posted

 

Listen to an Archived Call on The Impact of SAS 112 on Governmental Financial Audits

NEWS AND OTHER CENTER COMMUNICATIONS

 

NEW ED Updates Lender Audit Guide for Compliance Audits of Lenders Participating in FFEL Programs and Procedures for Prohibited Inducements

 

NEW HUD Issues 30-day Multifamily Extension

 

NEW View a Citizen's Guide to the 2007 Financial Report of the U.S. Government

 

NEW Changes to Oversight, Structure, and Operations of FAF, FASB, and GASB

 

NEW HUD Proposes Independent Public Accountant Roster for Certain HUD Guide Audits and Single Audits

 

NEW IRS Issues New Form 990 for 2008

 

GAO Issues Guidance for Reporting Under Both PCAOB & Yellow Book Standards

 

GAQC Issues Guidance on Evaluating Control Deficiencies in a Single Audit

  

GAO Issues July 2007 Revision of Government Auditing Standards

 

OMB Issues Federal Register Notice Updating Circular A-133 for SAS No. 112 Terminology