The Yellow Book
The Generally Accepted Government Auditing Standards, also known as the Yellow Book, provides a framework for conducting high-quality audits with competence, integrity, objectivity, and independence.
Overview
COVID-19 Updates:
Audits have been affected by the COVID-19 pandemic. GAO has issued two alerts that highlight Yellow Book audit considerations given the circumstances related to the pandemic.
- COVID-19 Alert on General Audit Considerations (August 2020): Certain areas may need increased attention during audits due to the circumstances of the pandemic, such as identifying fraud risks. View Alert (PDF, 8 pages).
- COVID-19 Alert on CPE Requirements for Auditors (February 2020): GAO has taken steps to allow for more time and flexibility to complete continuing professional education (CPE) requirements during the pandemic. View Alert (PDF, 6 pages)
About The Yellow Book
The Yellow Book is used by auditors of government entities, entities that receive government awards, and other audit organizations performing Yellow Book audits. It outlines the requirements for audit reports, professional qualifications for auditors, and audit organization quality control. Auditors of federal, state, and local government programs use these standards to perform their audits and produce their reports.
The 2018 revision of the Yellow Book is effective for financial audits, attestation engagements, and reviews of financial statements for periods ending on or after June 30, 2020, and for performance audits beginning on or after July 1, 2019. Early implementation is not permitted.
So, what's new in the 2018 revision? What advice do we have for Yellow Book users? Listen to our podcast about the 2018 Yellow Book to find out
GAGAS Amendments & Interpretive Guidance
At this time, there are no amendments or interpretive guidance for the 2018 revision of Government Auditing Standards.
Yellow Book revisions undergo an extensive, deliberative process, including public comments and input from the Comptroller General's Advisory Council on Government Auditing Standards. GAO considers all Yellow Book comments and input from the Comptroller General's Advisory Council on Government Auditing Standards when finalizing revisions to the standards. Read more in our 2018 Yellow Book press release.
Printed Copies
Purchase printed copies of the 2011 Yellow Book and 2018 Yellow Book online through the Government Publishing Office or by calling 202-512-1800 or 1-866-512-1800.
GAO Contact
For technical assistance regarding the Yellow Book, please call (202) 512-9535 or e-mail yellowbook@gao.gov.
GAO Comment Letters
GAO provides comments to other standard-setting organizations’ proposals in letter form. 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 and auditing community.
Comment Letters Sent (provided in chronological order):
More...
Advisory Council
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 4-year terms and may be reappointed by the Comptroller General.
Advisory Council Members, 2016-2020
Name | Organization |
Drummond Kahn, Chair |
Faculty, International Institute and Government Audit Training Institute Graduate School USA |
Corey Arvizu | Partner Heinfeld, Meech & Co., P.C. |
Dr. Brett M. Baker | Assistant Inspector General for Audit U.S. Nuclear Regulatory Commission, Office of the Inspector General |
Jon Hatfield | Inspector General U.S. Federal Maritime Commission, Office of the Inspector General |
Philip M. Heneghan | Inspector General U.S. International Trade Commission, Office of the Inspector General |
Mary L. Kendall | Deputy Inspector General U.S. Department of the Interior, Office of Inspector General |
Deborah V. Loveless | Director Tennessee Comptroller of the Treasury, Division of State Audit |
Martha S. Mavredes | Auditor of Public Accounts Commonwealth of Virginia |
Kim McCormick | Partner Grant Thornton LLP |
Amanda Nelson | Partner KPMG LLP |
Dr. Demetra Smith Nightingale | Institute Fellow Urban Institute |
Dr. Annette K. Pridgen | Associate Professor Jackson State University |
Dianne Ray | Colorado State Auditor Colorado Office of the State Auditor |
Harriet Richardson | Inspector General San Francisco Bay Area Rapid Transit District |
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 |
Related Publications
Standards and Guidance
Auditors may use the Yellow Book in conjunction with professional standards issued by GAO and other authoritative bodies. GAO also issues guidance on implementing and complying with standards.
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 implementingf the standards.
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Previous Yellow Book Publications
- Government Auditing Standards: 2018 Revision GAO-18-568G, July 2018
- Government Auditing Standards: 2011 Revision (Will be superseded by GAO-18-568G) GAO-12-331G, December 2011
- Government Auditing Standards: Guidance for Understanding the New Peer Review Ratings (Will be superseded by GAO-18-568G) D06602, January 2014
- Government Auditing Standards: Guidance on GAGAS Requirements for Continuing Professional Education (Will be superseded by GAO-18-568G) GAO-05-568G, April 2005
- Government Auditing Standards: 2007 Revision (Superseded by GAO-12-331G) GAO-07-731G, July 2007
- Government Auditing Standards Implementation Tool (Superseded by GAO-12-331G) GAO-08-210G, December 2007
- Government Auditing Standards: 2003 Revision (Superseded by GAO-07-162G) GAO-03-673G, June 2003
- Answers to Independence Standard Questions (Superseded by GAO-12-331G) GAO-02-870G, July 2002
- Amendment No. 3: Independence (Superseded by GAO-03-673G) GAO-02-388G, January 2002
- Amendment No. 2—Auditor Communication(Superseded by GAO-03-673G) A-GAGAS-2 A-GAGAS-2, July 1999
- Amendment No. 1—Documentation Requirements When Assessing Control Risk at Maximum for Controls Significantly Dependent Upon Computerized Information Systems (Superseded by GAO-03-673G) A-GAGAS-1, May 1999
- Government Auditing Standards: 1994 Revision (Superseded by GAO-03-673G) OCG-94-4, June 1994
- Government Auditing Standards: 1988 Revision (Superseded by OCG-94-4) July 1988
- Standards for Audit of Governmental Organizations, Programs, Activities, and Functions (Superseded by the 1998 revision) February 1981
- Standards for Audit of Governmental Organizations, Programs, Activities, and Functions (Superseded by the 1981 revision) January 1974
- Standards for Audit of Governmental Organizations, Programs, Activities, and Functions (Superseded by the 1981 revision) June 1972