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Supplemental Material for GAO-25-107721: Summary of Key Changes in the 2025 Green Book Revision

GAO-26-109325 Published: Sep 30, 2026. Publicly Released: Sep 30, 2026.
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Highlights

This is a supplement to GAO’s 2025 revision of the Standards for Internal Control in the Federal Government, known as the Green Book, GAO-25-107721. The 2025 revision contained changes from, and supersedes, the 2014 revision of the Green Book, GAO-14-704G. The purpose of this supplement is to present the key changes to the 2025 revision of the Green Book.

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