We will begin the subject evaluation in September 2020. The Government Auditing Standards (GAS) require that an audit organization performing audits in accordance with GAS undergo an external peer review every three years by an organization that is independent of the organization being reviewed. Our objective is to provide oversight and an opinion on the Army Audit Agency’s peer review of the Air Force Audit Agency for the 3-year period ended December 31, 2019. We will combine the results of the Army Audit Agency’s external peer review of the Air Force Audit Agency with our results of the Air Audit Agency’s Special Access Program audits to provide an overall opinion on Air Force Audit Agency’s compliance with GAS.