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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.

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:

Sort By Title	Sort By Type	Sort By Date
Complying with GAGAS and the Sarbanes-Oxley Act of 2002	Guidance	2007-12-01
Standards for Internal Control in the Federal Government	Standard	2014-09-10
Assessing the Reliability of Computer-Processed Data	Guidance	2009-07-01
Professional Standards Update No. 66	PSU	2017-01-18
Professional Standards Update No. 65	PSU	2016-08-18
Professional Standards Update No. 64	PSU	2016-04-27
Professional Standards Update No. 63	PSU	2015-11-27
Professional Standards Update No. 62	PSU	2015-06-02
Professional Standards Update No. 61	PSU	2014-04-10
Professional Standards Update No. 60	PSU	2013-08-15
Professional Standards Update No. 59	PSU	2013-01-01
Professional Standards Update No. 58	PSU	2012-10-01
Professional Standards Update No. 57	PSU	2012-02-01
Professional Standards Update No. 56	PSU	2011-10-14
Professional Standards Update No. 55	PSU	2011-07-01
Professional Standards Update No. 54	PSU	2011-01-28
Professional Standards Update No. 53	PSU	2010-09-01
Professional Standards Update No. 52	PSU	2010-07-01
Professional Standards Update No. 51	PSU	2009-07-01
Professional Standards Update No. 50	PSU	2008-09-01
Professional Standards Update No. 49	PSU	2008-02-01
Professional Standards Update No. 48	PSU	2007-08-01
Professional Standards Update No. 47	PSU	2006-01-01
Professional Standards Update No. 46	PSU	2006-08-01
Professional Standards Update No. 45	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, Chairman	Director of Audit Services City of Portland, Oregon
Corey Arvizu	Partner Heinfeld, Meech & Co., P.C.
Dr. Brett M. Baker	Assistant Inspector General for Audit Nuclear Regulatory Commission, Office of the Inspector General
Luther N. Bragg	Auditor General Department of the Navy, Naval Audit Service
Jon Hatfield	Federal Maritime Commission, Office of the Inspector General
Philip M. Heneghan	Inspector General U.S. International Trade Commission
Mary L. Kendall	Deputy Inspector General Office of Inspector General for Department of the Interior
Deborah V. Loveless	Director Tennessee Comptroller of the Treasury, Division of State Audit
Martha S. Mavredes	Auditor of Public Accounts of the Commonwealth of Virginia
Kim McCormick	Partner Grant Thornton LLP
Amanda Nelson	Partner KPMG LLP
Dr. Demetra Smith Nightingale	U.S. Department of Labor, Chief Evaluation Office
Annette K. Pridgen	Assistant Professor Jackson State University
Dianne Ray	Colorado Office of the State Auditor
Harriet Richardson	City Auditor City of Palo Alto
Randy C. Roberts	Senior Technical Director Arizona Office of the Auditor General
Brian A. Schebler	National Director of Public Sector Services RSM US LLP
Ronald Smith	Principal RHR Smith & Company CPAs

 

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

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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.