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These standards, first published in 1972 , provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process.

Revising the Yellow Book

Yellow Book revisions undergo an extensive, deliberative process, including public comments and input from the Yellow Book Advisory Council. GAO considers all Yellow Book comments and input from the Yellow Book Advisory Council in finalizing revisions to the standards.

Interpretive Publications

Auditors use “interpretive publications” in planning and performing Yellow Book audits. Interpretive publications are GAO-issued recommendations on the application of Yellow Book in specific circumstances. Interpretive publications are not auditing standards, but have the same level of authority as application and other explanatory material in Yellow Book.

Obtaining Printed Copies of the Yellow Book

The printed version of the December 2011 revision of the Yellow Book can be purchased through the Government Printing Office (GPO) online or by calling 202-512-1800 or 1-866-512-1800.

Related Standards and Guidance

Auditors may use the Yellow Book in conjunction with professional standards issued by GAO and other authoritative bodies. In addition, GAO issues guidance on implementing and complying with standards.

Professional Standards Updates

Professional Standards Updates (PSUs) summarize recently-issued standards of major auditing and accounting standard setting bodies. These updates inform the Yellow Book user community of important changes to professional requirements. These updates do not establish new professional standards and do not reflect GAO official views on these requirements. Users should refer to the original, authoritative standards for purposes of implementing the standards.

Related Publications and Professional Standards Updates:

The Comptroller General of the United States appointed the Advisory Council on Government Auditing Standards to review the standards and recommend necessary changes. The Council includes experts drawn from:

• federal, state, and local government;
• the private sector; and
• academia.

The views of all parties were thoroughly considered in finalizing the standards. Advisory Council members serve four year terms and may be reappointed by the Comptroller General. Below is the list of current members.

Advisory Council Members and Terms

For technical or practice questions regarding the Yellow Book, please call (202) 512-9535 or e-mail yellowbook@gao.gov.

GAO Comment Letters provide input to other standard-setting organizations’ proposals. The comment letters discuss technical issues related to ethics, quality control, accounting, auditing, and attestation standards. By issuing comment letters, GAO promotes the development of high quality government and private sector auditing standards, both domestically and internationally. Listed below are comment letters relating to auditing standards and other topics of interest to the accounting community.

GAO Comment Letters to Standard-Setting Organizations

For technical or practice questions regarding the Yellow Book, please call (202) 512-9535 or e-mail yellowbook@gao.gov.

The printed version of the December 2011 revision of the Yellow Book can be ordered through the Government Printing Office (GPO) online or by calling 202-512-1800 or 1-866-512-1800.

The Yellow Book: In the Public Eye

GAO welcomes public discussion of the Yellow Book. Reproduced below are selected images from the public on Flickr and tweets on Twitter.

Source: Daniel Hoang.
© 5/11/09 Daniel Hoang.