2026/27 Single Audit Update
Online
1.00 Credits
Member Price $39.00
Non-Member Price $59.00
Overview
Stay current on significant developments affecting Single Audits with this focused update on recent regulatory and professional guidance. This course reviews the 2024 Uniform Guidance overhaul, including the increase in the Single Audit threshold to $1 million and other changes impacting audit planning and execution.
The course also examines Appendix B of the 2025 GAS/Single Audit Guide issued by the AICPA, highlighting updates that affect audit efficiency and compliance considerations. In addition, participants will receive updates on recent guidance issued through Office of Management and Budget (OMB) memoranda, as well as reporting-related changes, including the transition from the Federal Audit Clearinghouse's prior systems to SAM.gov-based reporting.
This course is designed to help auditors understand how these developments affect Single Audit requirements and what to watch for as expectations continue to evolve.
Objectives
- Recognize the impact of the 2024 Uniform Guidance changes on Single Audits
- Identify changes in Appendix B of the AICPA GAS/Single Audit Guide affecting Single Audit engagements
- Recall key changes introduced through recent OMB memoranda relevant to Single Audits
Highlights
- 2024 Uniform Guidance overhaul
- Increase in Single Audit threshold to $1 million
- Audit planning and execution impacts
- 2025 AICPA GAS/Single Audit Guide (Appendix B) updates
- Audit efficiency and compliance considerations
Designed For
All accounting/auditing professionals
Prerequisites
Prior experience with Single Audits
Preparation
None
Notice
Your webinar can be accessed via https://ctcpas.acpen.com/. If you do not have an ACPEN account, please sign up for an account using the email address you have on file with CTCPA.
Leader(s):
Leader Bios
Melisa Galasso, CPA, CPTD, Founder and CEO, Galasso Learning Solutions LLC
Melisa Galasso is the founder and CEO of Galasso Learning Solutions LLC. A CPA with nearly 20 years of experience in the accounting profession, Melisa designs and facilitates courses in advanced technical accounting and auditing topics, including not-for-profit and governmental accounting. She also supports essential professional development, audit level training, and train the trainer efforts. Melisa is a Certified Professional in Talent Development (CPTD) and has earned the Association for Talent Development Master Trainer™ designation. Her passion for instructional design and adult learning techniques is one of the differentiators that set her apart from other CPE providers. Within the industry, Melisa serves on the FASB’s Not-for-Profit Advisory Committee (NAC), AICPA Council, and the VSCPA’s Board of Directors. She previously served on the AICPA’s Technical Issues Committee (TIC) and is a past-Chair of the NCACPA’s A&A committee. Melisa also authors the AICPA’s State and Local Government Guide and serves as a SME for the Center for Plain English Accounting.
Non-Member Price $59.00
Member Price $39.00