GAA White Papers
CalCPA’ s Governmental Accounting and Auditing Committee and the California Committee on Municipal Accounting regularly issue white papers offering guidance to CPA firms and governmental entities. All papers below are PDF files.
AUP Approp Limit AUP White Paper | Reissued October 2022
Investment Portfolio AUP White Paper | Reissued October 2022
Government Industry Alert on COVID-19 | April 2020
Implementation of GASB No. 75 | February 2019
GASB OPEB Actuarial Valuation Reports (GASB Statement No. 75)—Accounting and Financial Reporting for Post-employment Benefits Other Than Pensions | February 2018
Questions and Answers Concerning Accounting and Financial Reporting for Pensions—A CCMA White Paper for California Local Governments (GASB Statement No. 68) | October 2016