Yellow Book: Government Auditing Standards
Generally Accepted Government Auditing Standards (GAGAS), also known as the Yellow Book, provides the preeminent standards for government auditing.
Auditors of government entities and entities that receive government awards use our Government Auditing Standards, commonly referred to as generally accepted government auditing standards (GAGAS) or the Yellow Book, to perform their audits and produce their reports. The Yellow Book contains standards for financial audits, attestation engagements, and performance audits as well as specific requirements for individual auditors and audit organizations.
Yellow Book Revisions
The 2018 Yellow Book is effective until implementation of the 2024 Yellow Book. The 2024 Yellow Book is effective for financial audits, attestation engagements, and reviews of financial statements for periods beginning on or after December 15, 2025, and for performance audits beginning on or after December 15, 2025. A system of quality management that complies with the Yellow Book is required to be designed and implemented by December 15, 2025, and an audit organization should complete an evaluation of the system of quality management by December 15, 2026. Early implementation of the 2024 Yellow Book is permitted.
In August 2020, we issued an alert on general audit considerations related to COVID-19. Certain areas may need increased attention during audits due to the circumstances of the pandemic, such as identifying fraud risks. View Alert (PDF, 8 pages)
In May 2020, we issued an alert that would allow more time and flexibility for auditors to complete continuing professional education (CPE) requirements during the pandemic. View Alert (PDF, 6 pages)
Performance Audit Discussion Paper
In April 2021, we issued a discussion paper that provides illustrative examples of how auditors can assess effectiveness, efficiency, economy, ethics, and equity in performance audits. View paper (PDF, 6 pages)
Advisory Council
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.
Advisory Council members serve 4-year terms and may be reappointed by the Comptroller General.
Advisory Council Members, 2022-2026
Name
Organization
Erica Forhan, Chair
Partner Moss Adams LLP
David Berry
Inspector General (retired) National Labor Relations Board
Irving L. Dennis
Board Member and Treasurer American Cornerstone Institute
Renee Flasher
Assistant Professor of Accounting Penn State Harrisburg
Cathy Helm
Inspector General (retired) Smithsonian Institution
Nick Hart
President Data Foundation
Lindsey D. Oakley
Partner FORVIS, LLP
Timothy M. O’Brien
Denver Auditor City and County of Denver
Kerrey M. Olden
Partner KPMG LLP
April Renfro
Legislative Auditor/Division Manager State of Idaho, Legislative Services Office – Audit Division
Doug A. Ringler
Auditor General State of Michigan
Brianna Schletz
Executive Director U.S. Election Assistance Commission
Corrie Stokes
City Auditor City of Austin
Lorin Venable
Assistant Inspector General for Audit U.S. Department of Defense
