Advanced Topics in a Single Audit


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 help put the guidance into practice.


Assess areas to be considered 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.


Planning the compliance audit and other risk assessment considerations Required elements of the Schedule of Expenditures of Federal Awards 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 Update on Government Auditing Standards

Who Should Attend

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

Required Knowledge

Intermediate competency in single audits

Advanced Prep


Event Speaker(s)

Jeanette Bax-Kurtz, III, CPA ( NCACPA, ),

Additional Event Information

Check in for all in-person events begins 1 hour prior to event start time. Also, be sure to allow enough time for traffic, parking, and check-in. If you should arrive late or depart early, you must adjust your CPE credit accordingly.

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Event Vendor:The Association of International Certified Professional Accountants

Event Type:Workshop
NASBA Instructional Method:Group Live
Event Code:WKLGC122

Registration Fees

RegistrationEarly BirdRegular
NCACPA Member$315.00$365.00
CPE Sponsors LogoThe North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.

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