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A Review of the Uniform Guidance Requirements

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CPA Crossings Webinars

Online, OK 00000

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2.00 Credits

Member Price $89

Non-Member Price $109

Overview

The Uniform Guidance present unique challenges to auditors of governmental organizations and not-for profit organizations receiving federal financial assistance. This Guidance requires auditors to take a risk-based approach to the audit, including a methodology of determining which federal programs are considered major and therefore subject to Single Audit compliance requirements. A significant challenge facing many auditors is determining the Uniform Guidance requirements in a Single Audit. All professional involved in Single Audits must have a working knowledge of the requirements imposed by the Uniform Guidance. We will cover the issues that all auditors need to know about the Uniform Guidance requirements, including how to determine major federal programs. This course will provide example about how to comply with these requirements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Highlights

The major topics that will be covered in this class include:

  • Key auditor requirements in a Single Audit
  • Enhanced required reporting requirement in Single Audit related to internal control and compliance
  • Clarifications and examples of how to properly determine major federal programs
  • Key definitions related to Single Audit
  • Other important matters contained in the Uniform Guidance

Prerequisites

None

Designed For

Anyone who is involved in Single Audits.

Objectives

After attending this presentation you will be able to:

  • Identify when an entity is subject to the Single Audit requirements
  • Identify reporting requirements related to Single Audits
  • Recall core concepts fundamental in a Single Audit related to federal financial assistance and low risk auditees
  • Recognize the importance of major program determination and how to properly select major programs
  • Recall significant requirements of the Uniform Guidance

Preparation

None

Leader(s):

Leader Bios

Dan Bradley, AICPA

Daniel W. Bradley, CPA, is a principal with regional accounting firm Young, Oaks, Brown and Company in Altoona, Pa. He is also an adjunct associate professor at Saint Francis College in Loretto, Pa., where he is a past recipient of the continuing education’s Instructor of the Year award. Bradley is a member of the Pennsylvania Institute of CPA’s Local Government Accounting and Auditing Committee, is past president of his IMA chapter and serves as a member of the Executive Committee of the Pennsylvania Economy League. He is also a past recipient of the AICPA’s Outstanding Instructor award.

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Non-Member Price $109

Member Price $89