Responding to Federal Agency Requests for Auditor Certifications
An Article by the AICPA's Governmental Audit Quality Center (GAQC)
Federal agencies continue to ask recipients to obtain auditor-signed certification statements. These requests may arise in several circumstances:
During pre-award activities, an auditor may be asked to certify that an entity has appropriate controls or financial systems to administer federal programs.
Existing recipients may be asked to obtain a similar certification from their auditor.
Auditors may be asked to provide information about