Standards and Regulations

Access key standards & regulations for CPAs practicing in government.    

Standards

• Government Accountability Office (GAO) Government Auditing Standards (Yellow Book)
• Governmental Accounting Standards Board (GASB) 
• Federal Accounting Standards Advisory Board (FASAB)
• Office of Management and Budget
• International Public Sector Accounting Standards Board

Regulations

• Memorandum: Implementation of Regulatory Freeze (January 24, 2017)

Laws

• Code of Federal Regulations (CFR): Main Page  
• H.R.1625 - Consolidated Appropriations Act, 2018 (P.L. 115-141)
• Federal Information Security Management Act of 2002 (FISMA) (P.L. 107-347)
• Federal Information Security Modernization Act | Homeland Security 2014
• Accountability of Tax Dollars Act of 2002 (ATDA) (P.L. 107-289)
• H.R.5515 - John S. McCain National Defense Authorization Act for Fiscal Year 2019 (P.L. 115-232)
• Reports Consolidation Act of 2000 (P.L. 106-531)
• Federal Financial Assistance Management Improvement Act of 1999 (P.L. 106-107)
• Federal Financial Assistance Management Improvement Act of 2012 P.L.
• Federal Financial Management Improvement Act of 1996 (FFMIA) (P.L. 104-208)
• Single Audit Act Amendments of 1996 (P.L. 104-156)
• The Lobbying Disclosure Act of 1995 (P.L. 104-65)
• Lobbying Disclosure Act Guidance Eff Jan 1, 2008, revised Jan 31, 2017
• Government Management Reform Act of 1994 (GMRA) (P.L. 103-356)
• Government Performance and Results Act of 1993 (GPRA) (P.L. 103-62)
• Government Performance and Results Act (GPRA) Reports
• Chief Financial Officers Act of 1990 (CFO Act) (P.L. 101-576)
• Single Audit Act of 1984 (P.L. 98-502)
• Inspector General Act of 1978 (P.L. 95-452)
• Federal Grant and Cooperative Agreement Act of 1977 (P.L. 95-224)