Specifications include, but are not limited to: The audit shall be performed in accordance with generally accepted auditing standards, promulgated by the American Institute of Certified Public Accountants (AICPA), Government Auditing Standards, issued by the Comptroller General of the United States, the Single Audit Act of 1996, (as amended), and the Office of Management and Budget (OMB) Circular A-133, “Audits of States, Local Governments, and Non-profit Organizations”. The audit should also satisfy the audit requirements of the Georgia Department of Audits and Accounts. Acceptance of the audit by the GDAA is an essential obligation of the firm conducting the audit. The contractor must attend Atlanta Board of Education Audit Committee meetings.