AAPC FAQs

How can I submit an issue to the AAPC for consideration?

Matters may be referred to the AAPC by its members, OMB, GAO, Treasury, FASAB Board members, federal agency CFOs or Deputy CFOs, IGs, or other interested parties (e.g., Independent Public Auditors).

Issues for submission should be addressed to the AAPC Chairperson, must be in writing and clearly describe the issue requiring attention. The submission should reference relevant accounting or auditing literature, indicate what options have been considered for resolving the issue, and discuss relevant considerations and alternative views, if any. If applicable, current or past practice(s) should be described. In addition, the submission should discuss, to the extent practicable and relevant, which Federal entities would be faced with similar issues, and any practices currently being applied by entities other than the referring entity.