Governmental Audit Quality Center (GAQC) – Firm membership
Committed to excellence in Single Audits, engagements conducted under Government Auditing Standards, and audits of state and local government financial statements.
Our mission
The AICPA Governmental Audit Quality Center (GAQC) was established to advance the quality of governmental audits. This voluntary membership center brings together CPA firms and state audit organizations (SAO) committed to excellence in Single Audits, engagements conducted under Government Auditing Standards, and audits of state and local government financial statements.
GAQC membership offers a dedicated hub with timely resources, including audit and accounting guidance, conferences and webcasts, CPE opportunities, and news, updates, and expert insights.
Our mission
The AICPA Governmental Audit Quality Center (GAQC) was established to advance the quality of governmental audits. This voluntary membership center brings together CPA firms and state audit organizations (SAO) committed to excellence in Single Audits, engagements conducted under Government Auditing Standards, and audits of state and local government financial statements.
GAQC membership offers a dedicated hub with timely resources, including audit and accounting guidance, conferences and webcasts, CPE opportunities, and news, updates, and expert insights.
GAQC membership benefits
We advocate with federal agencies and the Governmental Accounting Standards Board (GASB) on behalf of CPA firms and state audit organizations. GAQC members receive alerts — timely updates on information you need to know.
Single audit resources
The annual required GAQC webcast, regularly updated auditing guides, and CPE credits to keep you up-to-date on performing single audits.
GAQC Alerts: Archive library
Critical and time sensitive developments in governmental auditing are emailed to GAQC members as GAQC Alerts. The library includes archived postings, dating back to 2022.
Financial statement audit resources
Curated resources—webcasts, guidance, expert insights, advocacy—regarding state and local government financial statement audits.
Compliance Supplement Resource Center
Updated annually, the Compliance Supplement Resource Center provides an in-depth analysis of the 2025 Office of Management and Budget (OMB) Compliance Supplement.
Illustrative auditor’s reports
Sampling of single audit reports and financial statement audit reports excerpted from the AICPA Audit Guides.
GAQC members: Firms and SAOs
Directory of firms and SAOs and the AICPA Public Peer Review Report File to help purchasers of governmental audit services finding and evaluate quality auditors.
We’re here to help.
For more information on the Governmental Audit Quality Center (GAQC), please email us at gaqc@aicpa.org.
We’re here to help.
For more information on the Governmental Audit Quality Center (GAQC), please email us at gaqc@aicpa.org.