GAAS Compliance: Generally Accepted Auditing Standards - fundamental framework for conducting audits in the United States
GAGAS/Yellow Book: Generally Accepted Government Auditing Standards - additional requirements for audits of government entities and organizations receiving federal funds
Single Audit Act & OMB Uniform Guidance: Federal requirements for organizations receiving federal funding exceeding $750,000, including specific audit procedures and reporting
IRC 501(c)(3): Internal Revenue Code requirements for tax-exempt organizations, including compliance and reporting obligations
Form 990 Requirements: Annual reporting requirements for tax-exempt organizations, including financial disclosure and governance information
AICPA Professional Standards: Professional guidelines and requirements set by the American Institute of Certified Public Accountants
Statements on Auditing Standards: Specific guidelines issued by the Auditing Standards Board of the AICPA for conducting audits
Professional Code of Conduct: Ethical requirements and professional behavior standards for auditors
Independence Requirements: Specific rules ensuring auditor independence from the client organization
State Charitable Organization Regulations: State-specific requirements for charitable organizations, including registration and reporting
FASB ASC 958: Financial Accounting Standards Board guidance specific to Not-for-Profit Entities
Professional Liability Considerations: Risk management requirements including insurance, documentation, and quality control standards
Confidentiality Requirements: Standards for maintaining client confidentiality and protecting sensitive information
Document Retention Policies: Requirements for maintaining and storing audit documentation and working papers
Quality Control Standards: Framework for maintaining quality in audit engagements, including review procedures and documentation requirements
