Government Auditing Standards

2024 Revision
(Supersedes GAO-21-368G)

GAO-24-106786 | February 2024

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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 2024 revision of Government Auditing Standards supersedes the 2018 Revision Technical Update April 2021 (GAO-21-368G, April 2021). The 2024 revision of Government Auditing Standards is effective for financial audits, attestation engagements, and reviews of financial statements for periods beginning on or after December 15, 2025, and for performance audits beginning on or after December 15, 2025. A system of quality management that complies with Government Auditing Standards is required to be designed and implemented by December 15, 2025. An audit organization should complete its evaluation of the system of quality management by December 15, 2026. Early implementation is permitted.

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.