An overview of the single audit of state and local governments and not-for-profit organizations under the OMB Unified Circular as well as the applicable AICPA standards for compliance audits.
To enable participants to understand and apply the provisions of the OMB Unified Circular and the applicable AICPA standards

Agenda / Covered Topics

• Introduction
• Applicable AICPA standards
• Applicable OMB Circular
• Gathering information - determining the major programs
• Identifying risk - identifying the applicable compliance requirements
• Assessing risk - considering the internal controls over compliance requirements
• Designing procedures that are responsive to assessed risks - the tests of internal controls and compliance
• Evaluating single audit evidence

Included Materials

All ACPEN courses include handouts that are available to download. Handouts typically include a version of the slides used by the presenter, as well as a full course manual or other materials.

How To Access Your Course And The Accompanying Materials

You will receive an email directly from ACPEN with instructions for accessing your course and any accompanying materials.

How To Get Your CPE Credits

In order to obtain CPE credit for viewing ACPEN webcasts, you must view the course during the scheduled date and time. Throughout the program, you will be prompted to save three attendance codes per hour. At the conclusion of the program, your CPE Certificate will be issued assuming all attendance codes have been saved and submitted. Detailed instructions for this process are included in the course introduction and in written form as part of course materials.