Single Audit Update: What to Know and How to Prepare (Completed)

Date: Tuesday, June 13, 2023
Instructor: Clark Nuber, Troy Rector, Kelly Rancourt
Begin Time:  12:00pm Pacific Time
1:00pm Mountain Time
2:00pm Central Time
3:00pm Eastern Time
CPE Credit:  2 hours for CPAs

Single Audit engagements continue to be challenging as the Federal pandemic funding has flowed throughout the past year. Proposed updates to the Yellow Book and a Uniform Guidance update process commenced by the Office of Management and Budget are additional proof that the Single Audit is a dynamic area. Come learn what you need to know as you plan to perform your upcoming Single Audit engagements. For auditees, come learn about the Single Audit what will be the focus of your auditors.

Who Should Attend
Auditors performing single audits subject to the Uniform Guidance. Auditees subject to single audits.

Topics Covered

  • Uniform Guidance — Subpart F
  • 2023 OMB Compliance Supplement
  • Continued COVID-19 Federal funding considerations
  • Proposed Updates to the Uniform Guidance and the Yellow Book

Learning Objectives

  • Describe key concepts included in the 2023 OMB Compliance Supplement
  • Communicate the continued impact of Federal pandemic funding on Single Audits
  • List proposed changes to the Yellow Book and where the OMB is at in updating the Uniform Guidance


Instructional Method
Group: Internet-based

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

Program Prerequisites
Prior experience with Single Audits

Advance Preparation

 Chat — Books Support