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.
Current 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. Except as noted below, 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 by December 15, 2026. Early implementation of the 2024 Yellow Book is permitted.
Special Note for Federal Government Audit Organizations
Due to the lapse in appropriations for the U.S. government that occurred from October 1, 2025 through November 12, 2025, a federal government audit organization may defer the design and implementation of its system of quality management until no later than March 16, 2026. Such an organization should complete an evaluation of its system of quality management no later than 1 year from the date of implementation.
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 periodically appoints the Advisory Council on Government Auditing Standards to review the standards and recommend revisions. The Council includes experts drawn from:
federal, state, and local government;
the private sector; and
academia.
Council members serve 4-year terms and may be reappointed by the Comptroller General.
