ACPEN: The Single Audit from Beginning to End Update

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Availability

Registration Required

Online Meeting

Sep 04, 2026 9:00 AM - 5:00 PM CT

Cost

Member: $355.00

Non-Member: $455.00

Retired: $355.00

Educator & Government & Non-Profit Employee: $355.00

Credit Offered

8 CPE Credits

This course is an updated 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

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

Staff who perform single audit engagements, managers and partners responsible to plan, direct, report on and review single audit engagements.

ACPEN