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 — Jan 2026 (docx)
Opinion GAAP A01 Unmodified — Jan 2026 (docx)
Opinion GAAP A02 Single Opinion Unit — Jan 2026 (docx)
Opinion GAAP A03 Unmodified Special Purpose FS with Opinion on Discrete CU — Jan 2026 (docx)
Opinion GAAP A05 Qualified on Major Funds Due to GAAP Departure — Jan 2026 (docx)
Opinion GAAP A06 Adverse on Govt Activities General Infrastructure Assets Omitted — Jan 2026 (docx)
Opinion GAAP A07 Adverse on Govt Activities Comp Abs Are Omitted — Jan 2026 (docx)
Opinion GAAP A08 Adverse on Financial Statements Because Government Wide Statements Are Omitted — Jan 2026 (docx)
Opinion GAAP A09 Unmodified with Reference to Another Auditor — Jan 2026 (docx)
Opinion GAAP A10 Multiple Opinion Including Adverse Because Major Fund Omitted — Jan 2026 (docx)
Opinion GAAP A12 Multiple Opinion Including Disclaimer Because Comp Units Were Not Audited — Jan 2026 (docx)
Opinion GAAP A12b Multiple Opinion Including Disclaimer on Major Fund — Jan 2026 (docx)
Opinion GAAP A13 (Formerly A12) Opinions of PG Omitting Each CU Does Not Issue Sep Audit — Jan 2026 (docx)
Opinion GAAP A17 (Formerly A16) Opinion on Departmental Statements — Jan 2026 (docx)
Opinion GAAP Qualified Because One (But Not All) Component Units Not Audited — Jan 2026 (docx)

Cash (AOS Regulatory Basis) & OCBOA Opinion Examples

Opinion OCBOA Basis — Feb 2026 (docx)
Opinion AOS Basis (GAAP Required) — Jan 2026 (docx)
Opinion AOS Basis (No GAAP Requirement) — Jan 2026 (docx)
Opinion AOS Basis Disclamer — Jan 2026 (docx)

Cash (other regulatory basis) opinion examples

Opinion CBCF Regulatory Basis — Jan 2026 (docx)
Opinion SWCD Regulatory Basis — Jan 2026 (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