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Single Audit Fundamentals Part 2: Major Program Determination

Description

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

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: https://www.aicpa.org/interestareas/governmentalauditquality.html)

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

Provider
AICPA
Course Level
Basic
Professional Area of Focus
Accounting and Auditing
Accounting & Auditing
CPE Field of Study
Accounting (Governmental)
2
Who Should Attend

Auditors of nonprofits and state and local governments subject to single audits

Instructor(s)
Amanda Ward Tom Sneeringer
Prerequisites

none

Advanced Preparation

None

Location
Online – AICPA Platform
Event Information
When
Sep 21, 2023
2:00 pm - 4:00 pm EDT
Location
Online – AICPA Platform
Total CPE Credits
2
Format
Live Webcast

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$ (% off)
$118.00

NON-MEMBER


$ (% off)
$142.00
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Single Audit Fundamentals Part 2: Major Program Determination


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