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The Single Audit from Beginning to End Update

  • 05/17/2021
  • 8:30 AM - 4:32 PM
  • Webinar-ACPEN


This course is an updated overview of the single audit of state and local governments and not-for-profit organizations under the OMB Unified Circular, as well as the applicable AICPA standards for compliance audits.


  • To enable participants to understand and apply the provisions of the OMB Unified Circular and the applicable AICPA standards
Topics Discussed:
  • Applicable AICPA standards
  • Applicable OMB Circular
  • Gathering information - determining the major programs
  • Identifying risk – identifying the applicable compliance requirements
  • Assessing risk – considering the internal controls over compliance requirements
  • Designing procedures that are responsive to assessed risks – the tests of internal controls and compliance
  • Evaluating single audit evidence
Designed for: Staff who perform single audit engagements, managers and partners responsible to plan, direct, report on and review single audit engagements.

Level: Intermediate

Instructor: J. Michael Inzina

Developer: J. Michael Inzina, CPA, CGFM, CGMA

CPE Credits: 8

Area(s) of Study: Accounting (Governmental) - Technical

Prerequisite: None

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3100 South Columbia Road
Suite 500
Grand Forks, ND 58201

Contact Us: 

 (701) 775-7111
or (877) 637-2727

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