×
CPE Self-Study
Applying the Uniform Guidance in Your Single Audits
NASBA FIELD OF STUDY
Auditing (Governmental)
LEVEL
Intermediate
CPE CREDITS
Text: 8.0, Online: 10.5
Gain knowledge regarding performing a compliance audit under the Uniform Guidance, including the responsibilities of both the auditee and auditor.

Bundle and save with the Intermediate Single Audit Certificate Exam!

Take your competency to the next level by completing the exam. Bundle this online course with the Intermediate Single Audit Certificate Exam. Visit the exam page and select the Online + Exam option during checkout.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

A stable and continuous internet connection is required
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

Supported Browsers:

  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

Required Browser Plug-ins:

Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Accessibility: The Association of International Certified Professional Accountants (Association) is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association’s website, educational materials, products, and services.  The Association is committed to making professional learning accessible to all.  This commitment is maintained in accordance with applicable law.  For additional information, please refer to the Association’s Website Accessibility Policy.

If this symbol is displayed under Delivery Type on the product page, this product offers closed captioning.

For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Product details

The knowledge you need.

Who Will Benefit?

  • Auditors performing single audits

Key Topics

  • Schedule of expenditures of federal awards
  • Determining major programs
  • Understanding, assessing and testing internal control over compliance
  • Testing compliance with laws and regulations and direct and material compliance Auditor's reports
  • Program-specific audits
  • Administrative requirements and cost principles

Learning Objectives

  • Recognize the relationship of the Single Audit Act and the OMB Uniform Guidance.
  • Recognize the guidance regarding the schedule of expenditures of federal awards (SEFA).
  • Identify how major federal programs are determined.
  • Recognize the requirements of the Uniform Guidance as it relates to internal control over compliance.
  • Identify the single audit requirements for testing compliance with federal statutes and regulations and the direct and material compliance requirements relative to major federal programs.
  • Identify the reporting requirements for a Uniform Guidance compliance audit.
  • Recall the audit and reporting requirements of program-specific audits.

What do you need to be more efficient and effective at planning and performing audits in accordance with the Uniform Guidance?

In this self-study CPE course, you will gain knowledge into performing a compliance audit under the Uniform Guidance, including the responsibilities of both the auditee and auditor. You will also learn to identify federal assistance and how to determine a non-federal entity's major programs.

Also covered is a key part of the compliance audit, that is, gaining an understanding of assessing, and testing internal control over compliance. Using this knowledge, you will learn what is involved in identifying and testing compliance requirements in a single audit, as well as reporting on the results. Also, this course will help you prepare for the upcoming OMB quality study!

Test your abilities.

This CPE course is the perfect way to make sure your knowledge and skills are up-to-date prior to taking the Intermediate Single Audit Certificate exam, which tests your ability to plan, perform and evaluate single audits in accordance with the requirements of the Uniform
Guidance. Visit the Single Audit Certificate website for more information on the certificates and learning options available.

Bundle and save with the Intermediate Single Audit Certificate Exam!

Take your competency to the next level by completing the exam. Bundle this online course with the Intermediate Single Audit Certificate Exam. Visit the exam page and select the Online + Exam option during checkout.

Table of contents
Ratings and reviews
Author(s)

Rebecca Meyer

Rebecca Meyer, CPA, CGMA, is President of RAM CPA, PLLC located in Raleigh, NC and is a seasoned CPA and management accountant with more than 22 years of technical finance and leadership expertise in various aspects of attest, accounting and compliance services. Her firm specializes in collaborating with state and local governments, nonprofit organizations, small businesses, regulators, and other CPA firms to provide high quality audit, attest, accounting, finance, and compliance services.

Prior to forming her own firm, Ms. Meyer worked for eleven years as a Technical Manager in the AICPA's Professional Ethics Division, where she helped to enforce the AICPA's Code of Professional Conduct by investigating allegations of violations of technical accounting and attest standards, including U.S. Generally Accepted Accounting Principles ("GAAP"), Generally Accepted Auditing Standards ("GAAS"), Generally Accepted Government Auditing Standards ("GAGAS"), Uniform Guidance, ERISA and others.  In this role, she assisted in remediation and education of members to improve the overall quality of professional services performed in the industry.  Ms. Meyer specializes in government, nonprofit and Single Audit engagements.

Ms. Meyer is a member of the AICPA and the North Carolina Association of CPAs. She serves on the AICPA's Technical Standards Subcommittee as well as the Government Accounting and Auditing Committee and the Nonprofit Accounting and Auditing Committee of the North Carolina Association of CPAs.

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Single Audit Certificate Program - Learn More
Price:
$299.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$299.00
Add to cart
CREDIT INFO
CPE credits
Text
: 8.0,
Online
: 10.5
NASBA Field of Study
Auditing (Governmental)
Level
Intermediate
Prerequisites
None
ADVANCE PREPARATION
None
Yellow Book Hours
Text - 8 ; Online - 10.5
Delivery Method
QAS Self-Study
Course acronym
INUG-C
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
Contact us online
Back to Top