Standards for Internal Control in the Federal Government-2025 Revision

U.S. Government Accountability Office.

Notice of document availability.

The U.S. Government Accountability Office (GAO) has issued its 2025 revision to Standards for Internal Control in the Federal Government, also known as the “Green Book.” To help ensure that the standards continue to meet the needs of the Federal community and the public it serves, the Comptroller General of the United States established the Advisory Council on Standards for Internal Control in the Federal Government (Green Book Advisory Council) to provide input on revisions to the Green Book.

The 2025 revision is effective beginning with fiscal year 2026 and the Federal Managers' Financial Integrity Act of 1982 reports covering that year. Early implementation is permitted.