The Yellow Book
The Generally Accepted Government Auditing Standards, also known as the Yellow Book, provide a framework for conducting high quality audits with competence, integrity, objectivity, and independence. The Yellow Book is for use by auditors of government entities, entities that receive government awards, and other audit organizations performing Yellow Book audits.
These standards, first published in 1972 , provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process.
Revising the Yellow Book
Yellow Book revisions undergo an extensive, deliberative process, including public comments and input from the Yellow Book Advisory Council. GAO considers all Yellow Book comments and input from the Yellow Book Advisory Council in finalizing revisions to the standards.
Interpretive Publications
Auditors use interpretive publications in planning and performing Yellow Book audits. Interpretive publications are GAO-issued recommendations on the application of Yellow Book in specific circumstances. Interpretive publications are not auditing standards, but have the same level of authority as application and other explanatory material in Yellow Book.
Timeline: Yellow Book Publications
- Government Auditing Standards: Guidance for Understanding the New Peer Review Ratings
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View the Current Yellow Book: 2011 Revision
GAO-12-331G, December 2011
- Summary of Major Changes
- Listing of Technical Changes
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Government Auditing Standards Implementation Tool (Superseded by GAO-12-331G)
GAO-08-210G, December 2007
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Government Auditing Standards: 2007 Revision (Superseded by GAO-12-331G)
GAO-07-731G, July 2007
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Government Auditing Standards: Guidance on GAGAS Requirements for Continuing Professional Education
GAO-05-568G, April 2005
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Government Auditing Standards: 2003 Revision (Superseded by GAO-07-162G)
GAO-03-673G, June 2003
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Answers to Independence Standard Questions (Superseded by GAO-03-673G)
GAO-02-388G, January 2002
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Government Auditing Standards: 1994 Revision (Superseded by GAO-03-673G)
OCG-94-4, June 1994
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Government Auditing Standards: 1988 Revision (Superseded by OCG-94-4)
July 1988
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Standards for Audit of Governmental Organizations, Programs, Activities, and Functions
February 1981
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Standards for Audit of Governmental Organizations, Programs, Activities, and Functions
January 1974
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Standards for Audit of Governmental Organizations, Programs, Activities, and Functions
June 1972
Obtaining Printed Copies of the Yellow Book
The printed version of the December 2011 revision of the Yellow Book can be purchased through the Government Publishing Office (GPO) online or by calling 202-512-1800 or 1-866-512-1800.
Related Standards and Guidance
Auditors may use the Yellow Book in conjunction with professional standards issued by GAO and other authoritative bodies. In addition, GAO issues guidance on implementing and complying with standards.
Professional Standards Updates
Professional Standards Updates (PSUs) summarize recently-issued standards of major auditing and accounting standard setting bodies. These updates inform the Yellow Book user community of important changes to professional requirements. These updates do not establish new professional standards and do not reflect GAO official views on these requirements. Users should refer to the original, authoritative standards for purposes of implementing the standards.
Related Publications and Professional Standards Updates:
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Guidance |
2007-12-01 |
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Standard |
2014-09-10 |
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Guidance |
2009-07-01 |
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PSU |
2016-08-18 |
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PSU |
2016-04-27 |
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PSU |
2015-11-27 |
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PSU |
2015-06-02 |
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PSU |
2014-04-10 |
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2013-08-15 |
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2013-01-01 |
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2012-10-01 |
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2012-02-01 |
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2011-10-14 |
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PSU |
2011-07-01 |
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PSU |
2011-01-28 |
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PSU |
2010-09-01 |
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PSU |
2010-07-01 |
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PSU |
2009-07-01 |
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PSU |
2008-09-01 |
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PSU |
2008-02-01 |
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PSU |
2007-08-01 |
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PSU |
2006-01-01 |
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PSU |
2006-08-01 |
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PSU |
2006-07-03 |
The Comptroller General of the United States appointed the Advisory Council on Government Auditing Standards to review the standards and recommend necessary changes. The Council includes experts drawn from:
- federal, state, and local government;
- the private sector; and
- academia.
The views of all parties were thoroughly considered in finalizing the standards. Advisory Council members serve four year terms and may be reappointed by the Comptroller General. Below is the list of current members.
Advisory Council Members, 2016-2020
Name | Organization |
Drummond Kahn, |
Director of Audit Services |
Corey Arvizu |
Partner |
Dr. Brett M. Baker |
Assistant Inspector General for Audit |
Luther N. Bragg |
Auditor General |
Jon Hatfield |
Federal Maritime Commission, Office of the Inspector General |
Philip M. Heneghan |
Inspector General |
Mary L. Kendall |
Deputy Inspector General |
Deborah V. Loveless |
Director |
Martha S. Mavredes |
Auditor of Public Accounts of the Commonwealth of Virginia |
Kim McCormick |
Partner |
Amanda Nelson |
Partner |
Dr. Demetra Smith Nightingale |
U.S. Department of Labor, Chief Evaluation Office |
Annette K. Pridgen |
Assistant Professor |
Dianne Ray |
Colorado Office of the State Auditor |
Harriet Richardson |
City Auditor |
Randy C. Roberts |
Senior Technical Director |
Brian A. Schebler |
National Director of Public Sector Services |
Ronald Smith |
Principal |
For technical or practice questions regarding the Yellow Book, please call (202) 512-9535 or e-mail yellowbook@gao.gov.
GAO Comment Letters provide input to other standard-setting organizations proposals. The comment letters discuss technical issues related to ethics, quality control, accounting, auditing, and attestation standards. By issuing comment letters, GAO promotes the development of high quality government and private sector auditing standards, both domestically and internationally. Listed below are comment letters relating to auditing standards and other topics of interest to the accounting community.
GAO Comment Letters to Standard-Setting Organizations
D14924: Sep 30, 2016
D13380: May 16, 2016
D13016: Mar 30, 2016
D12929: Mar 21, 2016
D12664: Feb 11, 2016
D12578: Jan 29, 2016
D12262: Nov 24, 2015
For technical or practice questions regarding the Yellow Book, please call (202) 512-9535 or e-mail yellowbook@gao.gov.
The printed version of the December 2011 revision of the Yellow Book can be ordered through the Government Printing Office (GPO) online or by calling 202-512-1800 or 1-866-512-1800.
The Yellow Book: In the Public Eye
GAO welcomes public discussion of the Yellow Book. Reproduced below are selected images from the public on Flickr and tweets on Twitter.
Results for @USGAO Yellow
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17 Aug 12FICPA @FICPA
Ms. Buchanan provided great updates in "2011 Yellow Book. What You Need to know" at our State & Local Gov Accounting Conf @usgao #slgovac12