Skip to main content

Lapse in Appropriations

Please note that a lapse in appropriations has caused GAO to shut down its operations. Therefore, GAO will not be able to publish reports or otherwise update this website until GAO resumes operations. In addition, the vast majority of GAO personnel are not permitted to work. Consequently, calls or emails to agency personnel may not be returned until GAO resumes operations. For details on how the bid protest process will be handled during the shutdown, please see the legal decisions page. For information related to the GAO Personnel Appeals Board (PAB), please see the PAB webpage.

April 27, 2020, letter commenting on AICPA’s December 2019 Exposure Draft and Invitation to Comment, “Maintaining the Relevance of the Uniform CPA Examination”

Published: Apr 27, 2020. Publicly Released: Apr 28, 2020.
Jump To:

Highlights

This letter provides GAO’s response to the American Institute of Certified Public Accountants’ (AICPA) exposure draft and invitation to comment, Maintaining the Relevance of the Uniform CPA Examination. GAO promulgates generally accepted government auditing standards (GAGAS), which provide professional standards for auditors of government entities in the United States. GAGAS provides a framework for conducting high-quality audits of government awards with competence, integrity, objectivity, and independence.

Full Report

Full Report (6 pages)
Accessible PDF (6 pages)

GAO Contacts

James R. Dalkin
Director
Financial Management and Assurance
dalkinj@gao.gov

Media Inquiries

Sarah Kaczmarek
Managing Director
Office of Public Affairs
media@gao.gov

Public Inquiries

Contact Us

Topics

Auditing and Financial Management
Accounting standardsAuditing proceduresAuditing standardsAuditorsCertified public accountantsGovernment auditing standardsInternal controlsInternal auditingInternal auditorsSingle audits