Tribal & Gaming

Protecting Your Vision

Moss Adams serves more tribes throughout the nation than most other accounting firms, and we've been doing this for more than 30 years.

Today, more than 60 tribal governments rely on our in-depth knowledge and expertise in tribal affairs, and they benefit from our assurance, tax, and consulting services.

Our approach to serving Indian Country is based on respect for our clients' tribal culture and sovereignty, and we work hard to earn the trust of the tribal councils and enterprise boards we work with.

We also recognize that effectively delivering services to your tribal members is one of your most important priorities. As your trusted advisor, we can help you achieve that goal by providing services designed to not only improve your tribal governance capabilities and structures but also enhance your revenue streams through enterprise development and strategic partnerships.

Tribal Gaming

Running a successful gaming enterprise depends on many factors—including your operational efficiency and compliance with industry and governmental regulations. That's why we provide comprehensive audit and consultation services to both Tribal Class II and Class III gaming facilities throughout the country. Our services can help you streamline internal systems, improve business performance, create customized training programs, and much more.

Tribal Enterprises

Along with serving tribal governments and gaming operations, our Tribal & Gaming Practice serves various tribal enterprises, and your specific team may include industry specialists from across the firm who've dedicated their careers to a given industry, such as agribusiness, construction, forest products, real estate and hospitality, or manufacturing and consumer products.

Specialized Services

To effectively serve tribes like yours, we augment our practice with professionals from around the firm who specialize in specific areas. This way, we're able to provide you a comprehensive set of assurance, tax, and consulting solutions tailored to your needs.

Our specialized services include:

  • Audits conducted in accordance with the Uniform Guidance
  • Employement Tax Compliance
  • Hospitality Consulting
  • Internal Controls evaluation and review
  • Planning and Consulting for Economic Development
  • Regulatory assurance engagements for state gaming, fuel, and tobacco compacts and the NIGC
  • Title 31 training and assessments


Now that many tribal organizations have performed their first couple single audits under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, or Uniform Guidance, it's a good time to reflect on the lessons learned during the implementation process.

The GASB wants input from tribes on proposed changes to reporting majority equity interest in a legally separate business or other entity.

Learn how to reduce your chance of succumbing to a ransomware or phishing attack with a more stringent cybersecurity strategy.

Learn about the specific items tribes will need to consider while preparing to implement the GASB’s new statement on fiduciary activities.

Learn the three-step due diligence process for tribes looking to diversify their economies and investments by acquiring an off-reservation business.

Learn how tribes and their enterprises are affected by the GASB’s new statement on fiduciary activities in the first of a two-part series.

National Practice Leader

Industry Professionals