The Administrative Office of the Courts Audit Unit recently updated the frequently asked questions regarding the Minimum Accounting Standards Guide for External Audits to assist both courts and external auditors with the completion of their required four-year independent audits. This guide should be referenced during the current four-year independent audits. A copy of the updated FAQs can be found here. Any questions that arise which are not currently address in this version of the frequently asked questions can be sent to the Audit Unit at for review and response.