To be eligible for membership in the Governmental Audit Quality Center, a state audit organization (SAO) must:
1. Designate a SAO audit leader [1] to have organization-wide responsibility for the quality of the SAO’s governmental audit practice. [2] (Effective at admission date.)
2. The SAO audit leader should be a member of the AICPA. [3] (Effective at admission date.)
3. Require the SAO audit leader designated with organization-wide responsibility for the quality of the organization's governmental audit practice (see 1