OMB A-133 From A to Z

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Online registration for this course is now closed. Please contact the Member Service Center at (850) 224-2727 or (800) 342-3197 if you wish to inquire about registering.

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8 Credits

In this course, you will learn the complex OMB A-133 requirements that auditors will utilize in their 2014 engagement while also examining changes to those requirements that auditors will face in the future. The course materials utilize a highly illustrative format to increase concept comprehension and retention.


Stay current in this complex and ever-changing auditing environment; Increase audit effectiveness by perceiving how the key OMB A-133 audit requirements relate to each other; Perform more efficient Single Audits through enhanced understanding of the OMB A-133 requirements

Major Topics

  • The current state of the A-133 auditing landscape and changes on the horizon
  • Overview of the Single Audit Act, OMB Circular A-133, and the Compliance Supplement - how Single Audits differ from conventional audits
  • Key planning considerations in OMB A-133 audits
  • Thoroughly understand the Schedule of Expenditures of Federal Awards (SEFA) - who prepares it, its importance, and the auditor's responsibility related to it
  • Major program determination and selection - properly identifying Type A and Type B programs, high-risk and low-risk programs, and the percentage-of-coverage rule
  • Consideration of internal control over compliance for major programs, including utilization of the Compliance Supplement
  • Compliance auditing application to major programs, including utilization of the Compliance Supplement
  • Sampling considerations
  • Audit considerations related to federal pass-through awards
  • Reporting requirements and other communications in Single Audits - properly reporting audit findings, the Schedule of Findings and Questioned Costs, Data Collection Form, other key reporting issues
  • Program-specific audits

Designed For

Auditors performing OMB Circular A-133 audits


Basic OMB A-133 audit knowledge


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Friday, November 14, 2014

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Qualifies for Yellow Book credit

FICPA Seminar EZMaterials! Instead of picking up paper manuals at the event, you’ll be able to download the EZMaterials as searchable PDFs to your laptop, tablet or other device seven days before the event. For an additional fee you may choose to purchase a hardcopy of the seminar manuals. If requested during registration at least eight days prior to the course, your hardcopy will be available for pickup at the event. Click here for more information.