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AICPA FAQs State and Local Government Financial Statement Accounting and Auditing Matters and Auditor Reporting Issues Related to COVID-19

The AICPA State and Local Government Expert Panel developed a frequently asked questions document that provides nonauthoritative guidance on auditing and accounting matters, and auditor reporting issues related to COVID-19. Topics covered in this document includes: subsequent events, MD&A, Going Concern, Internal Control over Financial Reporting, among others. If you prepare financial statements or audit state and local governments, we encourage you to review this document.