AICPA - American Institute of Certified Public Accountants

02/02/2026 | Press release | Archived content

GAQC Comment Letter on the OMB 2025 Compliance Supplement

In response to a Federal Register request for comments, the Governmental Audit Quality Center (GAQC) submitted a comprehensive comment letter to the U.S. Office of Management and Budget (OMB) regarding the 2025 OMB Compliance Supplement (Supplement). We encourage you to review the letter to become familiar with the issues raised, as they may be relevant to your single audits.

The letter was issued on January 20, 2026, and highlights areas of improvement, outlines concerns related to the Supplement and identifies

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