General Accounting Office Reform and Reorganization Act of 1992

General Accounting Office Reform and Reorganization Act of 1992 - Amends Federal law to provide for the establishment of the General Accounting Office Oversight Board (Board) to review any congressional request for a General Accounting Office (GAO) report and approve a methodology for preparing it.

Prohibits outside contact with GAO by the requesting Member of Congress and congressional staff regarding the report once the request for it has been approved.

Requires the Comptroller General, upon receiving a request from a congressional committee for a GAO report, to notify the ranking minority member of such committeee that the request has been received.

Prohibits the Comptroller General from issuing any GAO report until such report has cleared the oversight process established by this Act.

Allows Members to submit to the Board comments challenging a GAO report. Permits the Board to refer such comments to the Comptroller General or an outside entity for further consideration.

Sets forth requirements for congressional committee hearings regarding GAO reports.

Prohibits the Comptroller General from: (1) detailing or assigning a GAO officer or employee to a congressional committee more than twice in any Congress or for a period longer than three months; and (2) making any investigation or report pursuant to a request from a congressional committee if such officer or employee was detailed or assigned to the committee in the three month period ending on the date of the request's submission.