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Published 1 (2021-01-29)

handle is hein.gao/gaobaecjd0001 and id is 1 raw text is: G A O U.S. GOVERNMENT ACCOUNTABILITY OFFICE Memorandum Date: January 29, 2021 To: GAO's Financial Management and Assurance Team (FMA) Council of the Inspectors General on Integrity and Efficiency Financial Audit Community From: James R. Dalkin, Director, FMA Phyllis Anderson, Assistant Director, FMA, Michael Bingham, Auditor-in-Charge, FMA, and Christina Quattrociocchi, Senior Auditor, FMA Subject: Professional Standards Update No. 79, July through December 2020 To alert you to changes in professional standards, we periodically issue Professional Standards Updates (PSU). The purpose of these updates is to highlight the effective dates and issuance of recent standards and guidance related to engagements conducted in accordance with Government Auditing Standards.1 PSUs contain summary information only, and those affected by a change should refer to the respective standard or guidance for details. This PSU has three sections. Section I identifies selected standards and guidance that are coming into effect and are relevant for audits of financial statements for periods that ended in June 2020 through December 2020. Section II identifies selected standards and guidance that have been deferred but would have been relevant for audits of financial statements for periods ending June 2020 through December 2020. Section III identifies selected standards and guidance that were issued from July 2020 through December 2020. 1 GAO, Government Auditing Standards: 2018 Revision, GAO-18-568G (Washington, D.C.: July 2018).

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