This resource guide answers questions about complying with revised Office of Management and Budget (OMB) Circular A-123, which requires U.S. government agencies to meet internal control over financial reporting standards similar to those mandated by Section 404 of the Sarbanes-Oxley Act. Topics covered include an overview of the revised requirements, applicability to various federal agencies, the role of management, the COSO Internal Controls - Integrated Framework, risks and control objectives, and key dates and deadlines.