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Friday, June 16, 2023 Live Webcast

A Review of the Uniform Guidance Requirements (X2-35724)

9:30 AM - 11:30 AM EDT

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2 CPE Credits in AA


The Uniform Guidance present unique challenges to auditors of governmental organizations and not-for profit organizations receiving federal financial assistance. This Guidance requires auditors to take a risk-based approach to the audit, including a methodology of determining which federal programs are considered major and therefore subject to Single Audit compliance requirements.


Anyone who is involved in Single Audits.


After attending this presentation you will be able to:

  • Identify when an entity is subject to the Single Audit requirements
  • Identify reporting requirements related to Single Audits
  • Recall core concepts fundamental in a Single Audit related to federal financial assistance and low risk auditees
  • Recognize the importance of major program determination and how to properly select major programs
  • Recall significant requirements of the Uniform Guidance


The major topics that will be covered in this class include:

  • Key auditor requirements in a Single Audit
  • Enhanced required reporting requirement in Single Audit related to internal control and compliance
  • Clarifications and examples of how to properly determine major federal programs
  • Key definitions related to Single Audit
  • Other important matters contained in the Uniform Guidance








Daniel Bradley

Daniel W. Bradley, CPA

Dan Bradley is a principal with the regional certified public accounting firm of Young, Oakes, Brown & Co. P.C. in Altoona, Pennsylvania. He has extensive experience in performing audits of for-profit as well as governmental and not-for-profit organizations subject to the Single Audit Act and OMB Circular A-133. In addition, he has extensive experience dealing with entities (governmental units, not-for-profit organizations, and for-profit organizations) subject to the requirements of Government Auditing Standards. Dan holds a Commonwealth of Pennsylvania license to practice as a Certified Public Accountant, and received his Bachelor of Science degree in Accounting from Pennsylvania State University where he graduated with highest distinction.

Mr. Bradley is a member of the American Institute of Certified Public Accountants (AICPA), the Pennsylvania Institute of Certified Public Accountants (PICPA), and the Institute of Management Accountants. He is also a long time member of the PICPA’s Local Government Accounting and Auditing Committee. As of June 1, 2007, Mr. Bradley was elected to the PICPA’s Ethics Committee. Mr. Bradley has also served as past president of his IMA chapter, as well as serving as a member of the Executive Committee of the Pennsylvania Economy League. Mr. Bradley was a past President of the Altoona Chapter of the American Business Club as well as being a member of his local March of Dimes board.

In addition, Mr. Bradley has previously been an adjunct associate professor at Saint Francis College in Loretto, Pennsylvania where he is a past recipient of the Continuing Education’s Instructor of the Year Award. Mr. Bradley has been a frequent speaker and panelist on various governmental and not-for-profit programs for the AICPA, numerous state societies, the St. Francis College’s CPE Department, and numerous local entities. Mr. Bradley is a multi-year recipient of the AICPA’s Outstanding Facilitator Award.