Event Description

Single Audits are a critical area of focus within the profession and require a thorough understanding of the Uniform Guidance and its unique requirements for auditing federal awards. This course provides a clear, practical introduction to the performance and reporting standards that distinguish Single Audits from other types of audit engagements.Participants will explore foundational concepts, including internal controls over compliance, the compliance requirements applicable to federal programs, as well as how to leverage the Compliance Supplement. The course also covers reporting considerations.Designed for professionals new to Single Audits—or those seeking a structured refresher—this course equips participants with the essential knowledge needed to understand and navigate Single Audit engagements. The course has been updated to reflect the 2024 Uniform Guidance.

Objectives

• Recognize when a Single Audit is required.
• Identify the elements of a finding in a Single Audit.
• Recall reporting requirements for a Single Audit.
• Recognize internal controls over compliance.
• Identify compliance requirements.