Performing a Single Audit Under the Uniform Guidance
This course introduces the fundamentals of performing a single audit under Uniform Guidance, focusing on compliance requirements, audit procedures, and reporting related to federal awards. It helps auditors build a strong foundation for executing high-quality single audit engagements.
CPE Credit
11.0 Hours
DELIVERY METHOD
Self-Study (On Demand)
LEVEL
Basic
PREREQUISITES
None
PRICING
$119.50 per year
Course Description
This course provides foundational knowledge for performing single audits under Uniform Guidance, with a focus on compliance requirements, audit procedures, and reporting responsibilities. It emphasizes how auditors should approach federal award audits in accordance with applicable standards and regulatory expectations.
Designed for auditors working with governmental and nonprofit entities, the course highlights key concepts such as compliance testing, audit planning, and documentation practices. Participants will gain practical insights into performing single audits effectively and supporting accurate reporting of federal awards.
What You’ll Learn
By the end of this course, you will be able to:
- Understand the fundamentals of single audits under Uniform Guidance
- Identify compliance requirements related to federal awards
- Understand the purpose and preparation of the Schedule of Expenditures of Federal Awards (SEFA)
- Recognize key audit procedures and compliance testing requirements
- Evaluate documentation and reporting expectations
Who This Course Is For
This course is designed for:
- Auditors new to single audit engagements
- CPAs working with governmental and nonprofit entities
- Professionals involved in federal award compliance
- Audit staff and seniors performing compliance audits
- Individuals seeking foundational knowledge in single audits
Key Topics Covered
This course covers key concepts related to performing single audits, including:
- Fundamentals of Uniform Guidance
- Single audit requirements and compliance
- Schedule of Expenditures of Federal Awards (SEFA)
- Audit planning and risk assessment
- Compliance testing for federal awards
- Documentation and reporting requirements
Why This Course Matters
Performing single audits under Uniform Guidance requires a strong understanding of compliance requirements, audit procedures, and reporting expectations related to federal awards. The Schedule of Expenditures of Federal Awards (SEFA) plays a central role in determining audit scope and ensuring accurate reporting.
A solid foundation in Uniform Guidance and SEFA requirements helps auditors improve compliance testing, enhance documentation, and support reliable reporting of federal awards. For additional guidance on audit and compliance requirements, professionals may refer to resources published by the American Institute of Certified Public Accountants (AICPA).
Explore additional Auditing (Governmental) CPE Courses to further strengthen your expertise in single audits and compliance auditing.
Pricing & Access
$119.50 per year — Unlimited CPE Access
When you enroll, you receive full access to all courses in our catalog for one full year, including this course and every other available offering.
Unlike many CPE providers, we do not charge by the credit hour and we do not impose course expiration dates. Once you’re enrolled:
- All courses are included — no per-course or per-credit fees
- Your access lasts for a full year from your enrollment date
- Your completed course certificates remain available in your portal
- You can complete courses at your own pace, on your own schedule
This single annual enrollment gives you the flexibility to earn CPE hours when you need them — without worrying about expiring credits or additional costs.
Frequently Asked Questions
Is this course NASBA-compliant?
Yes. This course meets NASBA CPE requirements.
How is the course delivered?
On-demand, self-study format with quizzes for knowledge checks.
Can I complete this course at my own pace?
Yes. You may start, stop, and resume the course as needed.
