Single Audit Fundamentals Part 2: Major Program Determination

Description

In Part 2 of the Single Audit Fundamentals Series, 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), and communications with cognizant or oversight agency for audit.

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
CPE Field of Study
Auditing (Governmental)
2
Who Should Attend

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

Prerequisites

none

Advanced Preparation

None

Location
Online
Event Information
When
May 24, 2021
2:00 pm - 4:00 pm EDT
Location
Online
Total CPE Credits
2
Format
Webcast Replay

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Single Audit Fundamentals Part 2: Major Program Determination


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