Introduction to Single Audit
Monday, Feb. 9, 2026
1-2:55 p.m. Central
2 CPE (2 technical)
Course code: 25WA-164D
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Single Audits are a critical area of focus under the AICPA's Enhancing Audit Quality Initiative, requiring a thorough understanding of the Uniform Guidance's unique audit requirements for federal funds. This course examines the distinctive performance and reporting standards in Single Audits, equipping participants with foundational knowledge to navigate these complex audits effectively.
Key topics include an overview of internal controls over compliance, understanding compliance requirements, using the Compliance Supplement, and identifying the elements of a finding in a Single Audit. This course is ideal for professionals seeking a clear and practical introduction to the essentials of Single Audits.
Major subjects
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Single Audit
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Accounting & Auditing
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Yellowbook
Learning objectives
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Recall the unique auditing requirements in the Uniform Guidance
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Identify the requirements of major program determination
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Recognize when a single audit is required
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Identify the elements of a finding in a Single Audit
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Recall the reporting requirements for a Single Audit
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Identify internal controls over compliance
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Identify the compliance requirements in the Compliance Supplement
Who should take this program?
Pricing
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Standard Member Fee |
$79.00
|
 Standard Nonmember Fee |
$79.00
|
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