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2023 Yellow Book Exposure Draft and Comments

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We are proposing a 2023 revision of the Yellow Book, which updates Chapter 5: Quality Control and Peer Review. The proposed revision reflects enhancements to strengthen an audit organization’s framework for conducting high-quality engagements through its system of quality management. We are also proposing guidance to address key audit matters in financial audits.

Yellow Book revisions undergo an extensive, deliberative process, including public comments and input from the Comptroller General's Advisory Council on Government Auditing Standards. GAO considers all Yellow Book comments and input from the Comptroller General's Advisory Council on Government Auditing Standards when finalizing revisions to the standards. Read more in our press release.


GAO received comments on the Exposure Draft from January 30, 2023 through April 28, 2023. Comments that we received and reviewed are posted below. 

Comments Received:

Number Respondent Affiliation Letter
1 Christopher Hanks   PDF (1 Page)
2 Scott DeViney AGA Financial Management Standards Board PDF (3 Pages)
3 Sherrill F. Norman State of Florida, Auditor General PDF (3 Pages)
4 Gerry Boaz Tennessee Comptroller of the Treasury, Department of Audit PDF (2 Pages)
5 Barbara E. Poirier Department of Homeland Security, Office of Inspector General PDF (1 Page)
6 Leita Hart-Fanta PDF (10 Pages)
7 Robert S. Lalor 80th Training Command, US Army PDF (1 Page)
8 Michael C. Westfall Virginia Office of the State Inspector General (OSIG) PDF (4 Pages)
9 Staci A. Henshaw Virginia Auditor of Public Accounts PDF (2 Pages)
10 Kristen Schnatterly Social Security Administration OIG, Office of Audit PDF (4 Pages)
11 Timothy M. O'Brien City and County of Dever Auditor's Office PDF (3 Pages)
12 John C. Geragosian National State Auditors Association (NSAA) PDF (4 Pages)
13 Chris Clarke Kansas Legislative Division of Post Audit PDF (2 Pages)
14 Lisa Maring Pennsylvania Auditor General, Office of Quality Control and Training PDF (1 Page)
15 Matthew P. Grady Killeen, Texas City Auditor PDF (1 Page)
16 Vickie Murphy Arizona Department of Transportation PDF (2 Pages)
17 Richard N. Reisig National Association of State Boards of Accountancy (NASBA) PDF (4 Pages)
18 Kerrey M. Olden KPMG LLP PDF (4 Pages)
19 Georgette G. Beauchamp Massachusetts Office of State Auditor PDF (2 Pages)
20 Catherine Syslo CohnReznick PDF (4 Pages)
21 Marlene V. Hartinger Oregon Department of Transportation PDF (3 Pages)
22 Dawn Wiseman Association of Local Government Auditors (ALGA) PDF (5 Pages)
23 Lenora Gumbs Naval Audit Service PDF (3 Pages)
24 Stephen D. Kirk American Association of State Highway and Transportation Officials (AASHTO) PDF (2 Pages)
25 Paul Brown Florida Institute of Certified Public Accountants PDF (3 Pages)
26 Angus Maciver Montana Legislative Audit Division PDF (3 Pages)
27 Richard C. Culbertson Asset Leadership Network PDF (7 Pages)
28 Elizabeth L. Casciaro U.S. Army Audit Agency PDF (5 Pages)
29 Melissa Burke Ernst & Young LLP PDF (2 Pages)
30 Jeff Hughes Grant Thornton LLP PDF (5 Pages)
31 Debbie Harker (NSF OIG) Council of Inspectors General on Integrity & Efficiency (CIGIE) XSLX
32 Ralph DeAcetis PricewaterhouseCoopers LLP PDF (4 Pages)
33 Brian Schebler RSM US LLP PDF (2 Pages)
34 Natalie H. Gibson Montana Department of Transportation PDF (3 Pages)
35 Tracey Guidry Cooley Deloitte & Touche LLP PDF (5 Pages)
36 Scott Woelfle Office of the Washington State Auditor PDF (3 Pages)
37 Michael Ramsey Assistant Secretary of the Army, Financial Management & Comptroller PDF (5 Pages)
38 Kim Meyer Peer Review Alliance PDF (5 Pages)
39 Linda Gabor Pennsylvania Institute of Certified Public Accountants PDF (2 Pages)
40 Zachary M. Williams Department of Defense OIG PDF (2 Pages)
41 Anthony J. Pugliese Institute of Internal Auditors (IIA) PDF (4 Pages)
42 Mary M. Foelster American Institute of CPAs (AICPA) PDF (3 Pages)
43 Kat Scoggin San Francisco Department of Police Accountability PDF (1 Page)