Members of the American Institute of Certified Public Accountants (AICPA) State and Local Government Expert Panel reviewed the Governmental Accounting Standards Board (GASB) Exposure Draft (ED), Implementation Guidance Update—2026, and offered comments. This ED focuses solely on issues related to subsidies as defined in Statement No. 103, Financial Reporting Model Improvements.
The State and Local Government Expert Panel serves the needs of AICPA members on financial reporting matters and audit and attest matters relevant to audits of state and local
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April 27, 2026 comment letter on GASB's Exposure Draft, Implementation Guidance Update
May 05, 2026 · 267.3 KB Download
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Download the April 27, 2026 comment letter on GASB's Exposure Draft, Implementation Guidance Update
File name: April 27, 2026 AICPA Comment Letter - GASB IG Update 2026.pdf
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