Audit Report Shells

For Engagements with Fiscal Year-Ends On or After 12-31-2021

This page will be updated as new opinions and examples become available.

GASB GAAP Opinion Examples

Opinion Disclaimer of Opinion — Nov 2024 (docx)
Opinion GAAP A01 Unmodified — Nov 2024 (docx)
Opinion GAAP A02 Unmodified Single Opinion Unit — Nov 2024 (docx)
Opinion GAAP A03 Unmodified Special Purpose FS with Opinion on Discrete CU — Nov 2024 (docx)
Opinion GAAP A05 Qualified on Major Funds Due to GAAP Departure — Nov 2024 (docx)
Opinion GAAP A06 Adverse on Govt Activities General Infrastructure Assets Omitted — Nov 2024 (docx)
Opinion GAAP A07 Adverse on Govt Activities Comp Abs Are Omitted — Nov 2024 (docx)
Opinion GAAP A08 Adverse on Financial Statements Because Government Wide Statements are Omitted — Nov 2024 (docx)
Opinion GAAP A09 Unmodified with Reference to Another Auditor — Nov 2024 (docx)
Opinion GAAP A10 Multiple Opinion Including Adverse Because Major Fund Omitted — Nov 2024 (docx)
Opinion Gaap A12 Multiple Opinion Including Disclaimer Because Comp Units Were Not Audited — Nov 2024 (docx)
Opinion Gaap A12b Multiple Opinion Including Disclaimer On Major Fund — Nov 2024 (docx)
Opinion GAAP A13 (Formerly A12) Opinions of PG Omitting Each CU Does Not Issue Sep Audit — Nov 2024 (docx)
Opinion GAAP A17 (Formerly A16) Opinion on Departmental Statements — Nov 2024 (docx)
Opinion GAAP Qualified Because One (But Not All) Component Units Not Audited — Nov 2024 (docx)

Cash (AOS Regulatory Basis) & OCBOA Opinion Examples

Opinion OCBOA Basis — Sep 2025 (docx)
Opinion AOS Basis (GAAP Required) — Nov 2024 (docx)
Opinion AOS Basis (No GAAP Requirement) — May 2025 (docx)

Cash (other regulatory basis) opinion examples

Opinion CBCF Regulatory Basis — Nov 2024 (docx)
Opinion SWCD Regulatory Basis — Nov 2024 (docx)

FASB GAAP Opinion Examples

GAGAS Report Letter

Report Letter GAGAS AUC — Nov 2024 (docx)

Single Audit Report Letter

Report Letter Uniform Guidance — Dec 2025 (pdf)
Other report shells are available at Practice Aids

Agreed-Upon Procedures for Schools

Anti-Bullying Report Shells are available at Agreed-Upon Procedure Shells for Small Governments