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This guide is an important tool for auditors performing audits of financial statements in accordance with Government Auditing Standards and, in addition, compliance audits in accordance with OMB Circular A-133. It offers hands on advice in dealing the special considerations required in a single audit. In addition to in-depth discussions of the requirements of Government Auditing Standards and OMB Circular A-133, it includes example reports required under these standards. Updated as of February 1, 2012.
$71.00 - $106.25
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AICPA Checklists and Illustrative Financial Statements for state and local governments identify the applicable reporting requirements that you need to know and apply. These checklists provide one comprehensive source for the required and recommended U.S. GAAP disclosures for state and local governments.
Publications | Online Subscription, Paperback
$45.00 - $56.25
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This course examines the key not-for-profit accounting and reporting requirements and succinctly explains their application.
CPE Self-Study | Text
CPE
$159.00 - $198.75
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September 16-17, 2013 - Las Vegas, NV - Attend the premier accounting and auditing update that covers federal (Washington, DC location only), state and local government areas. Hear from policymakers and government officials on current issues and new & pending standards.
Conferences | Conference, Workshop
$250.00 - $1125.00
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The AICPA Practice Aid, Applying OCBOA in State and Local Governmental Financial Statements is intended to provide preparers and practitioners with the best practices that promote consistency and that resolve the difficult questions arising when state and local governments maintain their accounting records and prepare their annual financial statements using an alternative accounting and financial reporting framework. While nonauthoritative, this practice aid is the best source for such guidance.
$59.00 - $73.75
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Coverage of recent requirements address the latest in Single Audit and Yellow Book requirements.
CPE Self-Study | DVD/Manual, On-Demand, Text
CPE
$159.00 - $261.25
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Elevate the proficiency and efficiency of your audit staff members by providing the core training they need to perform OMB A-133 audits.
CPE Self-Study | Text
CPE
$149.00 - $186.25
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This course will provide background and context for audit engagements performed under OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organizations.
CPE Self-Study | On-Demand
CPE
$49.00 - $161.25
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This course takes on serious issues in case-study format and provides an informative look at avoiding some of the more common problems found in Yellow Book and A-133 engagements. Learn how to avoid some of the common pitfalls miring these engagements.
CPE Self-Study | Text
CPE
$159.00 - $198.75
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August 12-13, 2013 - Washington, DC - Attend the premier accounting and auditing update that covers federal (Washington, DC location only), state and local government areas. Hear from policymakers and government officials on current issues and new & pending standards.
Conferences | Conference, Workshop
$250.00 - $1125.00
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Expand your firm’s advisory portfolio to include fraud engagements for Government and Not-for-Profit organizations. This revised edition helps to identify unique situations that exist in Government and Not-for-Profit groups, explains the functionality of SAS No. 99, and shows you how and when to apply specific professional standards when you perform a fraud engagement for these types of entities.
Publications | Paperback
$59.00 - $73.75
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Understand new pronouncements recently issued by GASB, GAO, OMB, and AICPA. Coverage include the new Yellow Book, the risk assessment SASs, and SAS No. 112.
CPE Self-Study | DVD/Manual, On-Demand, Text
CPE
$149.00 - $248.75
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