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                            Government Auditing Standards: 2018 Revision Technical Update April 2021 (Supersedes GAO-18-568G)
    Government Auditing Standards:
                          2018 Revision Technical Update April 2021 (Supersedes GAO-18-568G) **GAO-21-368G**
        Published: Apr 14, 2021. Publicly Released: Apr 14, 2021.Jump To:
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                    Skip to Highlights
Highlights
  The Yellow Book provides standards and guidance for auditors and audit organizations, outlining 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.

**Effective Date**

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.

The technical updates to the 2018 revision of the Yellow Book are effective upon issuance.

**Revision Process**

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 considered all comments and input in finalizing revisions to the standards.

For more information, contact James R. Dalkin at (202) 512-9535 or yellowbook@gao.gov. Visit our Yellow Book website for more information on applicable updates and alerts.



The 2018 Yellow Book is also available in a digital format.

Full Report
    Full Report (234 pages)
              Accessible PDF (247 pages)
GAO Contacts
    
      GAGAS Technical Assistance
            
            yellowbook@gao.gov
      
            (202) 512-9535
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      Chuck Young
            
            Managing Director
      
            youngc1@gao.gov
      
            (202) 512-4800
Topics
    
      Auditing and Financial ManagementAudit objectivesAuditing standardsAuditorsCompliance oversightFinancial auditsFinancial statement auditsFinancial statementsGovernment auditing standardsInternal controlsLaws and regulationsPerformance auditsProfessional standards
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