Advanced Topics in a Single Audit

Course Details


Wednesday, June 7, 2023

8:00am – 4:00pm (Registration: 7:30am)


Facility Pending


Field of Study

Accounting & Audit

CPE Credit

8 hours CPE credit

Level of Knowledge





Intermediate competency in single audits.


Be prepared for the responsibilities of planning, directing and reporting on a single audit engagement conducted under the Uniform Guidance. This course gives you insights into key issues that are not covered in other courses, with an emphasis on advanced topics that require particular attention. Case studies are provided to highlight key compliance audit requirements and to help put the guidance into practice.

AICPA member discounts available. Be sure to check your member profile and indicate if you are an AICPA member to receive a $50 discount off member pricing.


  • Planning the compliance audit and other risk assessment considerations
  • Required elements of the SEFA
  • Major program determination process, including the considerations of clusters, loans, and loan guarantees
  • Considerations when assessing and evaluating internal controls over compliance
  • Evaluating and reporting on applicable compliance requirements related to compliance testing
  • Considerations of pass-through entities and subrecipients
  • Audit sampling in a compliance audit
  • Advanced audit reporting issues 


When you complete this course you will be able to:

  • Assess risk when planning a compliance audit of federal awards.
  • Evaluate whether the requirements related to the Schedule of Expenditures of Federal Awards (SEFA) have been met in your audit engagement.
  • Evaluate whether major federal programs to be audited have been appropriately identified.
  • Interpret the requirements for understanding internal control, assessing the level of control risk, and testing the effectiveness of internal control relative to federal awards.
  • Interpret and evaluate the reporting requirements of a single audit.
  • Interpret and evaluate guidance regarding sampling in a compliance audit.
  • Identify considerations related to pass-through entities.

Designed For

Auditors responsible for planning, directing and reporting on single audits.

Registration for this course has passed.

Course Pricing


WYOCPA Member Fee

AICPA Member Fee

Non-Member Fee

Late Registration Fee (will be added after May 31, 2023)

Your Price

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