Updated Guidance on Single Audits
. The
Practice Aids
provide up-to-date guidance for performing and reporting on Single Audits, including the latest guidance and tips to help practitioners successfully perform audits of nonprofit organizations that are required to be conducted in accordance with the OMB’s
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Uniform Guidance) audit requirements. In addition, the
Practice Aids
are updated for the changes in the 2023 Compliance Supplement and the 2023 edition of the AICPA Audit Guide,
Government Auditing Standards and Single Audits
.