This course is designed for both nonprofit financial managers and external auditors who perform single audits.
About the Author:
Barbara B. Finke, CPA
The LBA Group
Jacksonville, FL 32202-4939
Accounting and Auditing
Florida Institute of CPAs
$35.00 members, $45.00 non-members
CPE Credit: 2 hours of Accounting & Auditing
NASBA Fields of Study: Accounting (Governmental), Auditing (Governmental)
Prerequisite: Some familiarity with governmental accounting and auditing.
Advance Preparation: None
NOTE: In order to receive CPE credit, the course must be purchased by the individual intending to take it.
Related Courses: None
After viewing this presentation, participants will be able to:
1. Name the standards and governing bodies that govern a Single Audit.
2. Distinguish between the responsibilities of management verses the independent auditor in a Single Audit.
3. Determine which federal programs are required to be audited.
4. Define each of the 14 Compliance Requirements under OMB A-133.
5. Chose appropriate audit procedures to determine if the auditee is compliant with each compliance requirement.
This course provides an update to the Single Audit including professional responsibilities, compliance requirements, and upcoming changes.
You will receive 2 emails after registering for this course. One email will contain the receipt for your course purchase, the other from firstname.lastname@example.org providing you with instructions on how to log onto the course.