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    Audits of Federal Funds (Single Audits)

    Article Entities that receive federal funds including states, local governments, and not-for-profit organizations (NPOs), are subject to audit requirements commonly referred to as “single audits” under the Single Audit Act of 1984, as amended in 1996. The Single Audit Act was enacted to standardize the requirements for auditing federal programs...
    Published on March 28, 2013

    AICPA Comments on Proposed Single Audit Revisions

    Newsletter The CPA Advocate: July, 2013. The letter to OMB supports the overall direction of the proposed rule changes, points out significant concerns and expresses appreciation for OMB’s responsiveness to earlier AICPA comments.
    Published on July 18, 2013

    AICPA Raises Concerns about Ideas for Potential Revisions to Single Audits

    Article The CPA Advocate: June, 2012. The GAQC comment letter to OMB supports overall goals of potential revisions to single aud requirements but raised concerns about ideas for potential revisions
    Published on June 13, 2012

    AICPA Comments on Proposed Revisions to Single Audit Data Collection Form

    Newsletter The CPA Advocate: July, 2013. The AICPA supports OMB updating both the Data Collection Form and its instructions; however, the AICPA’s letter also provides a number of overarching and specific comments.
    Published on July 18, 2013

    AICPA Advocacy Continuing on Proposed Revisions to Single Audit Rules

    Newsletter The CPA Advocate: March 27, 2013.  The AICPA invites members to submit comments by April 26, 2013 to be considered as part of AICPA’s comment letter to OMB.
    Published on March 27, 2013

    AICPA Comments on Draft 2014 OMB Compliance Supplement

    Newsletter The CPA Advocate: April, 2014.  The comments focus on concerns with proposed guidance for auditing Disaster Relief Appropriations Act funds and a suggestion to remove certain requirements relating to the American Recovery and Reinvestment Act.
    Published on April 24, 2014

    AICPA Provides Informal Feedback on the Draft 2015 OMB Compliance Supplement

    Newsletter The CPA Advocate: February, 2015.  The comments focused on OMB’s incorporation of the new OMB Uniform Guidance for Federal Awards  into the Supplement.
    Published on February 24, 2015

    AICPA Comment Letter on Exposure Draft Proposed International Standard on Auditing (ISA) 800 (Revised)

    Comment Letter ...Proposed International Standard on Auditing (ISA) 800 (Revised), “Special Considerations–Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks” and Proposed ISA 805 (Revised), “Special Considerations–Audits of Single Financial Statements and Specific Elements, Accounts or
    Published on May 04, 2015

    Audit, Attest, and Quality Control ASB Comment Letters

    Comment Letter ASB comment letter to other organizations.
    Published on May 04, 2015

    Audits of FHA-Approved Participants and Related HUD Requirements

    Article ...may no longer require FHA to approve loan correspondents (mortgage brokers) participating in the FHA program and HUD would no longer require FHA to submit audited financial statements or audits
    Published on May 14, 2013

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