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Single Audit Act: Primary federal legislation from 1984 (amended 1996) that establishes standards for audits of states, local governments, and non-profit organizations expending federal funds

Uniform Guidance (2 CFR 200): Federal regulation providing unified framework for grant administration, cost principles, and audit requirements for federal awards

GAAS: Generally Accepted Auditing Standards - fundamental principles of auditing that guide the conduct of financial audits in the United States

Yellow Book: Government Auditing Standards issued by the GAO, providing framework for conducting high-quality audits with competence, integrity, objectivity, and independence

AICPA SAS: Statements on Auditing Standards issued by the American Institute of CPAs, providing authoritative guidance for auditors performing audits

AICPA Code of Professional Conduct: Principles and rules that govern the performance of professional responsibilities of AICPA members

State Audit Requirements: State-specific regulations and requirements that may supplement federal audit requirements

OMB Compliance Supplements: Annual guidance provided by the Office of Management and Budget for conducting Single Audits, including compliance requirements for federal programs

Professional Liability Laws: State-specific laws governing professional liability and statute of limitations for professional services

Documentation Standards: Combined documentation requirements from AICPA, Government Auditing Standards, and federal program-specific guidelines