[Federal Register Volume 83, Number 141 (Monday, July 23, 2018)]
[Notices]
[Pages 34850-34851]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-15629]
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GOVERNMENT ACCOUNTABILITY OFFICE
[GAO-18-568G]
2018 Revision--Government Auditing Standards
AGENCY: U.S. Government Accountability Office.
ACTION: Notice of document availability.
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SUMMARY: The U.S. Government Accountability Office (GAO) has issued its
2018 revision to Government Auditing Standards, known as the ``Yellow
Book.'' To help ensure that the standards continue to meet the needs of
the government auditing community, the Comptroller General of the
United States established the Yellow Book Advisory Council to provide
input on revisions to the Yellow Book. This 2018 revision of the
standards includes the Advisory Council's input regarding the changes.
It also includes input from public comments received on the 2017
exposure draft. The changes contained in the 2018 revision to
Government Auditing Standards reflect major developments in the
auditing, accountability, and financial management professions.
The 2018 revision to Government Auditing Standards is available in
electronic format for download from GAO's web page at www.gao.gov using
GAO-18-568G as a report number. It will also be available for sale in
hardcopy from the Government Publishing Office in the near future at
http://bookstore.gpo.gov or other GPO locations listed there. GAO-18-
568G may be used to find its GPO stock number and ISBN.
DATES: The 2018 revision will be effective for financial audits,
attestation engagements, and reviews of financial statements for
periods ending on or after June 30, 2020, and for performance audits
beginning on or after July 1, 2019. Early implementation is not
permitted.
FOR FURTHER INFORMATION CONTACT: For information on Government Auditing
Standards, please submit questions electronically to James R. Dalkin,
[[Page 34851]]
[email protected] or telephonically to 202-512-9535.
Authority: Pub. L. 67-13, 42 Stat. 20 (June 10, 1921).
James R. Dalkin,
Director, Financial Management and Assurance, U.S. Government
Accountability Office.
[FR Doc. 2018-15629 Filed 7-20-18; 8:45 am]
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