April 27, 2020, letter commenting on AICPA’s December 2019 Exposure Draft and Invitation to Comment, “Maintaining the Relevance of the Uniform CPA Examination”

This letter provides GAO’s response to the American Institute of Certified Public Accountants’ (AICPA) exposure draft and invitation to comment, Maintaining the Relevance of the Uniform CPA Examination. GAO promulgates generally accepted government auditing standards (GAGAS), which provide professional standards for auditors of government entities in the United States. GAGAS provides a framework for conducting high-quality audits of government awards with competence, integrity, objectivity, and independence.