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Single Audit Fundamentals Part 2: Major Program Determination

  • 04/22/2021
  • 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.

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

    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

    Level: Basic

    Instructor: Amanda Ward & Lindsey Oakley

    Developer: AICPA

    CPE Credits: 2

    Area of Study: Auditing Governmental

    Prerequisite:  None

    Who Should Attend: Auditors of nonprofits and state and local governments subject to single audit




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