4.0 Credits

This course covers the changes to Yellow Book and Single Audits. We will review the major changes
auditors need to know when performing audits under GAGAS (aka Yellow Book or Government Auditing
Standards). Areas of focus include the updated independence requirements, form and organization of
the guidance, and quality control. We then switch gears and cover the Uniform Guidance. This course is
designed to provide participants with the information to properly perform and document a Single Audit
under the Uniform Grant Guidance. It will also focus on considerations that will impact current audits
including the new 2019/20 compliance supplement. Additionally, we discuss common deficiencies in
single audits including internal controls over compliance and direct and material compliance
requirements. Finally, the course concludes with a look at proposed changes to the Uniform Guidance.

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