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ACPEN Signature: 2022 Single Audit and Uniform Guidance Issues Update

  • 08/11/2022
  • 9:00 AM - 5:00 PM
  • Webinar-ACPEN


If you thought applying one set of audit standards is tough enough, how about applying three different sets of audit standards in one “single” audit? That’s exactly what happens when the auditor applies GAAS, the Yellow Book and the OMB requirements in a Single Audit. This session will start with a single audit “nuts and bolts” overview before delving into unique aspects and audit issues of the era of pandemic-related funding. Join our expert panel of federal, state and local auditors and practitioners to learn what you need to know if you are performing audits under these audit standards and the Uniform Guidance for Federal Awards.

Learning Objectives:

  • Identify unique elements of the 2021 Compliance Supplement, Addendums 1, and 2 of the Compliance Supplement
  • Describe changes to the Uniform Guidance Rules and Regulations
  • Be aware of the potential audit issues related to pandemic funding programs

    Key Topics:

    • Single Audit basics
    • Application of the GAO’s  Fraud Risk Management Framework
    • Audit issues arising related to Pandemic funding programs
    • Review of 2021 Compliance Supplement and Addendums 1 and 2 to the 2021 Compliance Supplement
    • 2022 Compliance Supplement (assuming it has been issued by then)
    • Updates to specific Uniform Guidance rules and regulations
                                                                                                      Designed for: CPAs performing Yellow Book and Uniform Guidance Audits

                                                                                                      Level: Update

                                                                                                      Instructor: Frank Crawford, David Cotton, Kevin Smith, Drummond Kahn, Tom Sneeringer

                                                                                                      Developer: Business Professionals' Network (ACPEN)

                                                                                                      CPE Credits: 8

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

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