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Wednesday, April 30, 2025 Live Webcast

Performing a Single Audit Under the Uniform Guidance (X3-4531965)

9:00 AM - 5:00 PM EDT
webcast

Vendor Platform

8 CPE Credits in AA

OVERVIEW

Are you new to performing single audits? Or do you need a refresher on the key concepts of performing a compliance audit of federal awards? Elevate your proficiency and efficiency to perform a single audit using the guidance in the OMB Uniform Guidance for Federal Awards. Gain the confidence you need to navigate the difficult requirements of this challenging audit area.

DESIGNED FOR

Audit staff new to the single audit process and those needing a refresher of key elements of a compliance audit of federal awards.

BENEFITS

  • Explain how the requirements of the Uniform Guidance for Federal Awards relate to GAAS and the Yellow Book
  • Recognize the importance of a pass-through entity, recipient, subrecipient, and contractor
  • Explain the concept of subrecipient monitoring and discuss related audit considerations
  • Recognize the major program determination process
  • Identify how the compliance supplement relates to the single audit. Examine the auditor's responsibility for testing compliance
  • Identify the key reporting requirements
  • Identify some common audit deficiencies found in single audits

HIGHLIGHTS

  • An overview of the Uniform Guidance for Federal Awards
  • Schedule of Expenditures of Federal awards
  • Major program determination
  • Using the compliance supplement Compliance requirements
  • Testing both compliance and internal control over compliance
  • Reporting requirements
  • Common deficieencies found in single audits

COURSE LEVEL

Basic

PREREQUISITES

None

ADVANCE PREPARATION

None

ADDITIONAL NOTES

  • *AICPA members deduct an additional $30 from applicable price.
  • Qualifies for Yellow Book.

INSTRUCTOR

Melisa Galasso

Melisa F. Galasso, CPA, CSP, CPTD, CGMA
(4.5)

CEO & Founder

Melisa is the founder and CEO of Galasso Learning Solutions LLC. A CPA with nearly 20 years of accounting experience, Melisa designs and facilitates CPE courses in advanced technical accounting and auditing, including not-for-profit and governmental accounting. She supports essential professional development, audit level training and train the trainer efforts. Melisa is a Certified Professional in Talent Development (CPTD) and has earned the Association for Talent Development Master Trainer™ designation. She serves on the Financial Accounting Standards Board's (FASB) Not-for-Profit Advisory Committee (NAC), American Institute of CPAs' (AICPA) Council, and the Virginia Society of CPAs' (VSCPA) Board of Directors. She was on the AICPA’s Technical Issues Committee (TIC) and is a past chair of the North Carolina Association of CPAs' (NCACPA) A&A committee. Melisa authors the AICPA’s State and Local Government Guide and is an SME for the Center for Plain English Accounting. She was a 2020 Enterprising Women of the Year Award recipient and a CPA Practice Advisor “40 under 40” in 2017, 2018 and 2019. She was a 2019 Rising Star by her regional National Association of Women Business Owners' (NAWBO) chapter and won the Don Farmer Award for technical content instruction.

PRICING

$332.00 - Member

$403.00 - Nonmember

Register Today


Note: Online pre-registration will close on April 30 at 8:30 AM.

ADDITIONAL OPTIONS

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COURSE DEVELOPER

AICPA/NJCPA

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