Expert Panel - State and Local Governments

About the Expert Panel

The State and Local Government Expert Panel serves the needs of AICPA members on financial reporting matters and audit and attest matters relevant to audits of state and local government financial statements. The expert panel protects the public interest by bringing together knowledgeable parties in the state and local government industry to deliberate and come to agreement on key state and local government issues. It also plays a significant advocacy role through analysis and comment on exposure documents of the Governmental Accounting Standards Board (GASB) and other proposals affecting state and local governments.

The expert panel works closely with the AICPA Governmental Audit Quality Center (GAQC) to achieve its mission.  For example, the expert panel hosts GAQC Web events on important state and local government topics (which are archived on the GAQC Web site for later listening) and communicates with members via GAQC Alerts.  The GASB Matters section of the GAQC site highlights key interest areas, key resources, and advocacy efforts related to state and local government engagements.

Expert Panel Projects

Pension-Related Matters

  • The GASB Pensions & OPEB: Issues & Resources page of the GAQC Web site consolidates the various resources available to practitioners to assist with understanding the standards and developing appropriate audit strategies. This page also includes links to various whitepapers and related auditing interpretations addressing cost-sharing and agent multiple-employer plans.