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Single Audit Fundamentals Part 1: What is a Single Audit?


Part 1: What is a Single Audit? A Basic Background and Overview (bold)

In this webcast we will provide background and context of a single audit engagement and help participants differentiate these engagements from traditional financial statement audit engagements.

Topics included in part 1:
• Background and overview of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (UG or Uniform Guidance)
• Scope of the single audit
• Auditee and auditor responsibilities
• Federal agency responsibilities
• Single audit overview
• Description and characteristics of federal awards
• Pass-through awards and subrecipients
• Overview and use of the AICPA GAS-SA Guide

Government Audit Quality Center (GAQC) members save an additional 20% (bold)
If you are a GAQC member, you can save 20% more off the registration price. Find out more information on the GAQC Website. (link to:

Learning Objectives

*Identify The scope of The single Audit and The OMB Uniform guidance *Identify fundamental auditee and Auditor responsibilities found in The Uniform guidance *Identify The characteristics of federal awards

Major Topics

•Introduction to single audits •identifying federal financial assistance •understanding The single Audit Act and The Relationship with The OMB Uniform guidance

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

auditors of nonprofits and state and local governments subject to single audit



Advanced Preparation


Online – AICPA Platform
Event Information
Feb 23, 2023
11:00 am - 1:00 pm EDT
Online – AICPA Platform
Total CPE Credits
Webcast Replay

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Single Audit Fundamentals Part 1: What is a Single Audit?

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