The Contractor shall conduct the financial statement audits in accordance with GAGAS, as revised, with the Office of Management and Budget (OMB) Bulletin 24-02, as amended, Audit Requirements for Federal Financial Statements, as amended, and with the Government Accountability Office/Council of Inspectors General on Integrity and Efficiencys Financial Audit Manual (GAO/CIGIE FAM), as amended, and OMB Circular A-136, revised July 14, 2025, as amended. The Contractor shall prepare their working papers in accordance with Generally Accepted Auditing Standards (GAAS), Generally Accepted Government Auditing Standards (GAGAS), GAO/CIGIEs FAM regarding audit documentation, GAO Standards for Internal Control in the Federal Government (Green Book), May 15, 2025, and GAO A Framework for Managing Fraud
AGENCY FOR INTERNATIONAL DEVELOPMENT is actively seeking qualified contractors for offices of certified public accountants with a set-aside for Small Business businesses in WASHINGTON, DC. This set-aside designation means eligible businesses face reduced competition from larger firms.
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