
Local governments in the State of Colorado have numerous financial reporting and auditing requirements. Information on these requirements can be found at the following:
Office of the State Auditor (OSA)
http://www.leg.state.co.us/OSA/coauditor1.nsfHome?openform
Select “Local Government” tab for all filing and reporting
requirements and the very important “Financial Management Manual” which is a useful guide on financial matters for Colorado local governments and auditors.
Colorado Department of Local Affairs (DOLA)
https://www.colorado.gov/dola
DOLA provides technical assistance and information to local
governments and a great source of information.

In order to provide our services, we must be experts in the following accounting principles
generally accepted in the United States of America (US GAAP) as codified by each standard setting
entity:
Financial Accounting Standards Board (FASB)
Accounting Standards Codification (ASC):
https://asc.fasb.org/viewpage
Governmental Accounting Standards Board (GASB)
Governmental Accounting Research System (GARS):
https://gars.gasb.org/
Basic view access is free, with a valid email address, for each of these accounting codifications and is highly recommended for anyone who performs accounting for an entity.
As certified public accountants licensed in the State of Colorado, we are bound to comply with professional standards from the following:
American Institute of Certified Public Accountants (AICPA):
http://www.aicpa.org/Pages/default.aspx
Colorado Society of Certified Public Accountants:
https://www.cocpa.org/