Overview of Uniform Guidance (Completed)

Date: Monday, May 9, 2022
Instructor: Diane Edelstein
Begin Time:  12:00pm Pacific Time
1:00pm Mountain Time
2:00pm Central Time
3:00pm Eastern Time
CPE Credit:  2 hours for CPAs

Uniform Guidance (UG) is written for the federal agencies, auditors and auditees. Uniform Guidance had a revision in August of 2020. We will look at the various sections of Uniform Guidance including administrative requirements, cost principles and audit requirements.

Topics Covered

  • The different sections of UG and who follows UG
  • Administrative requirements that nonfederal entities must follow
  • Cost principles that nonfederal entities must follow
  • Audit requirements under UG and the relates rules for both auditors and nonfederal entities

Learning Objectives

  • Identify the different sections of UG
  • Identify the administrative requirements of UG
  • Identify the cost principles of UG
  • Recognize when a Single Audit is required and the requirements for both auditors and auditees


Instructional Method
Group: Internet-based

NASBA Field of Study
Auditing (Governmental) (2 hours)

Program Prerequisites

Advance Preparation

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