February 28, 2020 letter commenting on the American Institute of Certified Public Accountants Professional Ethics Division November 15, 2019 Consultation Paper, "Strategy and Work Plan"

This letter provides GAO’s response to the American Institute of Certified Public Accountants (AICPA) Professional Ethics Division’s consultation paper, Strategy and Work Plan. GAO promulgates generally accepted government auditing standards (commonly referred to as GAGAS), which provide professional standards for auditors of government entities in the United States. These standards include ethical principles for auditors in the government environment.