Do you know the common peer review issues when determining major programs for a single audit? In this webinar we will review examples of matters in the recent AICPA’s peer review program relating to major program determination. This discussion will offer guidance to assist you and your firm in avoiding these issues. Intended to help auditors and firms strengthen major program determination this webinar will address issues many practitioners face.
To assist you in being proactive, we will explain how to implement a risk-based approach to identify which Federal programs are considered major programs in accordance with Subpart F of the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Each of the four steps of the major program determination process will be discussed and analyzed. Additionally, this webinar will include the percentage of coverage rule and the role of auditor’s judgment when determining major program designations.
Who should attend: All levels of auditors that perform single audits would benefit from this webinar.
Instructor:Susan Longo, CPA, MBA
Instructor assignments are fluid and subject to change.
NASBA Field of Study
Auditing (Governmental) 2 hours
NASBA National Registry of CPE SponsorsYes
NASBA Publication Revision Date
NY Credits :
TX Credits :
By the end of this webinar, you should be able to: identify common peer review issues relating to an auditor’s determination of major programs in a single audit; implement best practices using a risk-based approach to determine major Federal programs in accordance with Subpart F of the Uniform Guidance.
Advanced Preparation None
Minimum supported systems require:
A laptop or desktop computer running Microsoft Windows 10 or later
(64-bit with at least 8GB of RAM recommended)
The latest available version* of one of the following Internet browsers: Mozilla Firefox, Google Chrome, or Microsoft Edge
A minimum screen resolution of 1024 x 768 pixels
High-speed Internet connection
The latest available version* of Adobe Reader or other application capable of natively opening PDF documents
Use of a cell phone is not recommended or supported.
Devices other than Windows-based desktops, and laptops may work but are not supported (tablet users may not hear the participation alert for online webinar events).
Apple Mac OS/X is not supported; however, OS/X systems capable of running the latest version of one of the listed browsers should work.
*“Latest available version” includes versions released within the past six-months
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