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8.0 Credits

The Uniform Guidance for Federal Awards is fully effective! Make sure that you fully understand the new single audit requirements and how they affect your single audits. This is an essential course for auditors performing single audits as it will equip you with the knowledge needed to perform audits under the new Uniform Guidance for Federal Awards. The course materials utilize a highly illustrative and innovative format. Over 30 focused exercises are included to provide an enhanced working knowledge of the new single audit requirements.


  • Stay current in the complex and changing single audit environment
  • Save time on single audit engagements via enhanced knowledge of the new single audit requirements contained in the Uniform Guidance for Federal Awards
  • Excel in the single auditing arena

Major Topics

  • Core concepts involved in the single audit
  • The current requirements relating to the schedule of expenditures of federal awards (i.e., the SEFA) and how the auditor provides an in relation to opinion on the SEFA
  • An in-depth look at the four-step major program determination process and common problems encountered in its application
  • Performing the compliance audit of federal awards (i.e., the auditor's responsibilities related to internal control and compliance for major programs and how the auditor utilizes the Compliance Supplement)
  • Auditee and auditor responsibilities related to the corrective action plan and the summary schedule of prior audit findings
  • The auditor's reporting responsibilities in a single audit including the critical requirements related to the schedule of findings and questioned costs
  • Other significant issues (e.g., key sampling considerations, passthrough entities, and program-specific audits)

Designed For

Auditors performing single audits


Basic single audit knowledge

You will receive an email from Surgent CPE with instructions to view this on-demand webcast.