Governmental Auditing Update: Yellow Book & Uniform Guidance - 2023

Yellow Book and Single Audit engagements are considered must select engagements for Peer Review. This course will cover the Yellow Book independence requirements which are required any time an auditor is performing a Yellow Book or Single Audit even when the engagement is for a for-profit entity. We'll also review the new alternative engagements that have been created by various federal agencies to provide alternatives to Single Audits including SVOG, CSLFRF, and PRF engagements. We'll close with a look at the major changes in the 2023 Compliance Supplement and the COVID deficiencies identified by the federal agencies and peer reviewers. 

• Presenter: Melisa Galasso

• Qualifies for Yellow Book Credit

• Delivery Format: Live Webcast Replay

Ideal for CPAs performing Yellow Book and Uniform Guidance audits

• Identify changes to single audits as a result of the 2023 Compliance Supplement 
• Describe alternative engagements to single audits subject to Yellow Book
• Recall common deficiencies found related to COVID-19 funding
• Recall the independence requirements in Yellow Book

• SAS 134 and 140
• Yellow Book Update
• Uniform Guidance Update

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