AICPA significantly revises two governmental auditing guides.
Position | FTB news - American Institute of Certified Public Accountants |
The AICPA has revised two key publications that are relied upon by auditors of governmental and not-for-profit entities that expend federal awards and those who audit state and local government financial statements.
The 2015 edition of Government Auditing Standards and Single Audits is for auditors performing single audits of federal expenditures, as well as audits performed in accordance with Government Auditing Standards. The audit requirements contained in the new Uniform Guidance for single audits generally become effective for Dec. 31 year-end single audits and later.
Audits performed prior to that time will be under OMB Circular A-133, but there are still Uniform Guidance implications for expenditure testing In those audits. This latest edition of the guide, updated as of Feb. 1, 2015, addresses this major change by:
* Adding 10 new chapters that cover the new Uniform Guidance audit requirements in a new Part 3.
* Continuing the existing chapters in Part 2 of the guide that cover Circular A-133 audit requirements.
* Including transitional guidance at the end of many chapters in Part 2 and 3 providing guidance and audit considerations related to moving from Circular A-133 to the Uniform Guidance.
The 2015 edition of State and Local Governments provides guidance and advice for audits of state and local governments. A critical addition to this year's guide is a chapter that addresses the accounting and financial reporting requirements...
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