[Federal Register Volume 83, Number 141 (Monday, July 23, 2018)]
[Notices]
[Pages 34850-34851]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-15629]


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 GOVERNMENT ACCOUNTABILITY OFFICE

[GAO-18-568G]


2018 Revision--Government Auditing Standards

AGENCY: U.S. Government Accountability Office.

ACTION: Notice of document availability.

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SUMMARY: The U.S. Government Accountability Office (GAO) has issued its 
2018 revision to Government Auditing Standards, known as the ``Yellow 
Book.'' To help ensure that the standards continue to meet the needs of 
the government auditing community, the Comptroller General of the 
United States established the Yellow Book Advisory Council to provide 
input on revisions to the Yellow Book. This 2018 revision of the 
standards includes the Advisory Council's input regarding the changes. 
It also includes input from public comments received on the 2017 
exposure draft. The changes contained in the 2018 revision to 
Government Auditing Standards reflect major developments in the 
auditing, accountability, and financial management professions.
    The 2018 revision to Government Auditing Standards is available in 
electronic format for download from GAO's web page at www.gao.gov using 
GAO-18-568G as a report number. It will also be available for sale in 
hardcopy from the Government Publishing Office in the near future at 
http://bookstore.gpo.gov or other GPO locations listed there. GAO-18-
568G may be used to find its GPO stock number and ISBN.

DATES: The 2018 revision will be 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.

FOR FURTHER INFORMATION CONTACT: For information on Government Auditing 
Standards, please submit questions electronically to James R. Dalkin,

[[Page 34851]]

[email protected] or telephonically to 202-512-9535.

    Authority:  Pub. L. 67-13, 42 Stat. 20 (June 10, 1921).

James R. Dalkin,
Director, Financial Management and Assurance, U.S. Government 
Accountability Office.
[FR Doc. 2018-15629 Filed 7-20-18; 8:45 am]
 BILLING CODE 1610-02-P