Skip to main content

Professional Standards Update No. 92

Published: Apr 29, 2024. Publicly Released: Apr 29, 2024.
Jump To:
Skip to Highlights


To alert the audit community to changes in professional standards, we periodically issue Professional Standards Updates (PSU). These updates highlight the effective dates of recently issued standards and guidance related to engagements conducted in accordance with Government Auditing Standards. PSUs contain summary information only, and those affected by a change should refer to the respective standard or guidance for details.

Full Report

Office of Public Affairs


Accounting standardsGovernment auditing standardsFinancial statementsQuality assuranceProfessional standardsFinancial auditsAuditorsFinancial managementInternal auditsAudit evidence