[Federal Register Volume 89, Number 27 (Thursday, February 8, 2024)]
[Notices]
[Page 8681]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-02594]


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GOVERNMENT ACCOUNTABILITY OFFICE


Government Auditing Standards--2024 Revision

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 
2024 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 2024 revision of the 
standards includes the Advisory Council's input regarding the changes. 
It also includes input from public comments received on the 2023 
exposure draft. The changes contained in the 2024 revision to 
Government Auditing Standards reflect major developments in the 
auditing, accountability, and financial management professions. The 
2024 revision to Government Auditing Standards is available in 
electronic format for download from GAO's web page at www.gao.gov using 
GAO-24-106786 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-24-
106786 may be used to find its GPO stock number and ISBN.

DATES: The 2024 revision will be effective December 15, 2025. Early 
implementation is permitted.

FOR FURTHER INFORMATION CONTACT: For information on Government Auditing 
Standards, please submit questions to James R. Dalkin, [email protected] 
or 202-512-3133.
    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. 2024-02594 Filed 2-7-24; 8:45 am]
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