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Performing Single Audits in 2015 and Beyond (PSAS)
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2015 will be a very unusual year in the world of single auditing. Many engagements performed during 2015 will be performed in accordance with OMB Circular A-133. However, single audits for December 31, 2015 year ends will be performed in accordance with the new single audit requirements (i.e., the OMB's Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards). The new single audit requirements will result in the biggest changes to the single audit process

7/17/2015
When: 7/17/2015
7:00 AM - 3:00 PM
Where: Webcast/Webinar
Presenter: Charles Blanton, CPA
Contact: April Deneault
801-834-6634

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2015 will be a very unusual year in the world of single auditing. Many engagements performed during 2015 will be performed in accordance with OMB Circular A-133. However, single audits for December 31, 2015 year ends will be performed in accordance with the new single audit requirements (i.e., the OMB's Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards). The new single audit requirements will result in the biggest changes to the single audit process since 1997! This is an essential course for auditors performing single audits in 2015 as it will equip you with the knowledge needed to perform audits under both OMB Circular A-133 and the new single audit requirements.
 

Objectives:

* Stay current in the complex and changing single audit environment * Save time on single audit engagements via enhanced knowledge of both the OMB A-133 requirements and the new single audit requirements * Excel in the single auditing arena

 

Major Subjects:

* The relationship between the Single Audit Act, OMB Circular A-133, and the OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards * Performing single audits under both OMB Circular A-133 and the new single audit requirements  * Key changes that the new single audit requirements will bring to the audit process [e.g., changes in: (1) the single audit threshold; (2) the major program determination process; (3) the low-risk auditee criteria; (4) the reporting of findings in the schedule of findings and questioned costs; (5) the SEFA; (6) the report submission process; and (7) more]


Designed For:

Auditors performing single audits

Prerequisite: 

Basic single audit knowledge

 

Advanced Prep: None

 

Speaker: Charles Blanton, CPA

Vendor: Surgent McCoy

Field of Study: Auditing (Governmental) (8)

Level: Intermediate

CPE Credit: 8 Hours

Acronym: PSAS

 

Registration Fees:

$219

  

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