CPE Course Single Audits Under OMB’s Uniform Guidance

June 12, 2018

8:30am — 4:15pm

Location Manchester

Member Price $259.00Register after May 22 and pay $279.00
Non-member Price $359.00Register after May 22 and pay $379.00

Curriculum Yellow Book

Field of Interest Yellow Book

Level Update

Designed For

Auditees and auditors who desire a thorough understanding of the impact of OMB’s new “Uniform Guidance” on the audits of federal expenditures of nonfederal entities, including big changes for 12-31-15 year end audits and thereafter.


To enable practitioners to understand and efficiently implement the New Single Audit requirements of Subpart F of 2 CFR 200 and avoid common pitfalls.


• Overview of auditing and reporting requirements of Subpart F, Yellow Book, and GAAS, including updated audit report examples
• Risk-based approach to auditing major federal award programs
• AICPA guidance in new Yellow Book / Single Audit Guide
• GAO 2011 Yellow Book
• OMB Compliance Supplement Guidance
• Testing of Internal Controls over Compliance
• Current OMB Data Collection Form Issues
• Helpful review exercises illustrate concepts
• Common deficiencies found in Single Audits by AICPA reviews and Federal IG’s
• Federal S/A Project findings and recommendations
• New Single Audit changes for 2015
• Extensive appendices containing key documents, including FAQ’s


Mr Paul H. Koehler, CPA

Paul H. Koehler, CPA, of Lincoln, Nebraska is a Government/Nonprofit Services Specialist, providing auditing, training and consulting services to governmental and nonprofit organizations and professionals nationwide. Mr. Koehler is a member of the AICPA and the Nebraska Society of CPAs and is Past President of the Lincoln Chapter of the Association of Governement Accountants. He is the Nebraska Society's representative to the Mid-America Intergovernmental Audit Forum, and is a current member and past chairman fo the State and Local Governmental Accounting and Auditing Committee and the Not-For-Profit Organizations Committee. A recipient of numerous Nebraska Society's Discussion Leader Awards of Excellence, Mr. Koehler is a frequent speaker on govenrmental and nonprofit topics and instructs continuing professional education courses throughout the country. He is one of the nation's most highly rated speakers and trainers, having received the AICPA Outstanding Instructor Award.close


Basic knowledge of governmental and/or nonprofit accounting and auditing


Paul H. Koehler, CPA

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