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Single Audit Fundamentals Part 2: Major Program Determination


Part 2: Major Program Determination (bold)

In Part 2 of the Single Audit Fundamentals Series (link) we will walk you through the major program determination process to help beginners understand this critical part of performing a single audit.

Topics covered include:
• Considerations prior to major program determination
• Applying the risk-based approach for determining major programs under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (UG or Uniform Guidance)
• Communications with cognizant or oversight agency for audit

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Learning Objectives

*Determine major federal programs *Identify Considerations prior to major Program determination *Identify The Risk-@based approach for determining major programs under Uniform guidance

Major Topics

•Introduction to single audits •identifying federal assistance and determining major programs •Considerations related to implementing The Uniform guidance Requirements

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 audits



Advanced Preparation


Online – AICPA Platform
Event Information
Feb 23, 2023
2:00 pm - 4:00 pm EDT
Online – AICPA Platform
Total CPE Credits
Webcast Replay

Register for this Event

Single Audit Fundamentals Part 2: Major Program Determination

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