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Single Audit Fundamentals Part 2: Major Program Determination

  • 11/02/2020
  • 1:00 PM - 3:00 PM
  • WEBINAR AICPA

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In Part 2 of the Single Audit Fundamentals Series, we will walk you through the major program determination process to help beginners understand this critical part of performing a single audit.

Topics Discussed:

  • Considerations prior to major program determination
  • Applying the risk-based approach for determining major programs under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (UG or Uniform Guidance)   
  • Communications with cognizant or oversight agency for audit

Learning Objectives:

  • Determine major federal programs
  • Identify considerations prior to major Program determination
  • Identify the risk-based approach for determining major programs under Uniform guidance

    Designed For: 

    Auditors of nonprofits and state and local governments subject to single audits

    Level: Basic

    Instructor: : Amanda Ward

    Developer: AICPA

    CPE Credits: 2

    Area of Study: Auditing Governmental 2                                                                     

    Prerequisite: none



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