[Federal Register Volume 88, Number 22 (Thursday, February 2, 2023)]
[Notices]
[Pages 7090-7091]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-02124]


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GOVERNMENT ACCOUNTABILITY OFFICE


Financial Management and Assurance; Government Auditing Standards

AGENCY: U.S. Government Accountability Office.

ACTION: Notice of document availability.

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SUMMARY: On January 30, 2023, the U.S. Government Accountability Office 
(GAO) issued an exposure draft of proposed revisions to Government 
Auditing Standards (GAGAS), also known as the Yellow Book. To help 
ensure that the standards continue to meet the needs of the government 
community and the public it serves, the Comptroller General of the 
United States appointed the Advisory Council on Government Auditing 
Standards to review GAO's proposed revisions of the standards and 
consider other necessary changes. The advisory council includes experts 
from all levels of government, the private sector, and academia. This 
exposure draft includes the advisory council's input regarding the 
proposed changes. We are requesting public comments on the proposed 
revisions in the 2023 exposure draft. All comments received from the 
public will be considered a matter of public record and will be posted 
on the GAO website. GAO first issued the standards in 1972. The 
proposed changes in the exposure draft update GAGAS to reflect major 
developments in the accountability and audit professions and emphasize 
specific considerations applicable to the government environment.

DATES: Comments will be accepted through April 28, 2023.

ADDRESSES: A copy of the exposure draft (GAO-23-106303) can be obtained 
on the GAO internet page at https://www.gao.gov/yellowbook.

FOR FURTHER INFORMATION CONTACT: Cecil Davis at (202) 512-9362.

SUPPLEMENTARY INFORMATION: To ensure that your comments are considered 
by GAO and the advisory council in their deliberations, please submit 
them by April 28, 2023. Please send your comments electronically to 
[email protected].

[[Page 7091]]

    Authority: Public Law 67-13, 42 Stat. 20 (June 10, 1921).

James R. Dalkin,
Director, Financial Management and Assurance, U.S. Government 
Accountability Office.
[FR Doc. 2023-02124 Filed 2-1-23; 8:45 am]
BILLING CODE 1610-02-P