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2023 OMB Compliance Supplement and Single Audit Update


U.S. Office of Management and Budget update (Bold)

Knowing what is going on in the single audit arena and staying up-to-date are instrumental to performing high quality single audits. This annual Governmental Audit Quality Center (GAQC) web event is here to help.

Each year, the U.S. Office of Management and Budget (OMB) updates the Compliance Supplement (Supplement), which provides auditors with the federal government’s expectations for what they should be addressing as they perform single audits of federal programs.

This event will:
– Explain what has changed and what is new in the 2023 Supplement, including updates to the “higher risk” program list, new programs, and revised requirements
– Provide updates on other recent single audit developments and the latest on the impact of COVID-19 funding and funding from the Infrastructure Investment and Jobs Act (IIJA)
– Share best practice tips for challenging single audit issues and related panelist perspectives
– Highlight available resources and tools for single audits

Learning Objectives

*Identify key changes to the 2023 OMB Compliance Supplement *Determine the impact of COVID-19 and IIJA funding on 2023 single audits *Identify other federal single audit activities and developments affecting 2023 single audits *Apply best practice tips to help achieve higher single audit quality

Major Topics

•Key changes to 2023 OMB Compliance Supplement •Updates on federal single audit activities •Single audit best practices and tips

Course Level
Professional Area of Focus
Accounting and Auditing
Accounting & Auditing
CPE Field of Study
Auditing (Governmental)
Who Should Attend

Auditors of not-for-profits, auditors of state and local governments, auditors performing single audits


Basis understanding of single audits

Advanced Preparation


Online – AICPA Platform
Event Information
Jun 13, 2023
1:00 pm - 3:00 pm EDT
Online – AICPA Platform
Total CPE Credits
Live Webcast


$ (% off)


$ (% off)
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2023 OMB Compliance Supplement and Single Audit Update

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