On September 15, 2025, DCAA released an MRD addressing the February 1, 2024 revision to Generally Accepted Government Auditing Standards (GAGAS) with a December 15, 2025 implementation date. The MRD indicates that the GAGAS revisions will not impact how DCAA performs its audits. However, the MRD references significant changes to Chapter 5 of GAGAS, which addresses quality management, and includes the following “major updates”:

• Adoption of a risk-based process to achieve quality management objectives
• Increased emphasis on audit organization leadership proactively managing quality across its engagements
• Shift in focus from quality control to quality management
• Increased emphasis on proactive, effective, and tailored monitoring activities
• Optional engagement quality reviews of GAGAS engagements

Last, the MRD states that DCAA has created a new Quality Management System that will be implemented in government FY 2026.

The September 15 MRD can be found here.