AICPA logo
AICPA logo
  • Home
Single Audit Fundamentals Part 2: Major Program Determination
Audit & Assurance

Single Audit Fundamentals Part 2: Major Program Determination

Part 2 of this single audit fundamentals series walks the auditor through the major program determination process to help beginners understand this critical part of performing a single audit.

$110 - $130
Do you have an AICPA membership? Log in to apply your member discount.




Nov 17, 2022

NASBA Field of Study

Auditing (Governmental)



CPE Credits



Thomas Sneeringer, Amanda Ward


3 months

Product Number


 Business & partner 
Product Details
This webcast is part of the Single Audit Fundamentals Series

Part 2: Major Program Determination

Topics covered include:

  • Considerations prior to major program determination
  • Applying the risk-based approach for determining major programs under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (UG or Uniform Guidance)
  • Communications with cognizant or oversight agency for audit
Who Will Benefit
  • Auditors of nonprofits and state and local governments subject to single audits
Key Topics
  • Introduction to single audits
  • Identifying federal assistance and determining major programs
  • Considerations related to implementing the Uniform Guidance requirements
Learning Outcomes
  • Determine major federal programs
  • Identify considerations prior to major program determination
  • Identify the risk-based approach for determining major programs under Uniform Guidance
Credit Info
CPE Credits
NASBA Field of Study
Auditing (Governmental)
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
2 hrs
For more information, please refer to CPE requirements and NASBA sponsorship information
Do you have an AICPA membership? Log in to apply your member discount.
AICPA Members

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at

Contact us
Thomas Sneeringer
Tom has over 25 years of audit and accounting experience, specializing in nonprofit organizations. His responsibilities include directing engagements, preparing financial statements, composing management letters and advising clients on accounting and internal control policies. Tom's clients include 501(c)(3) organizations, colleges and universities, independent schools and national associations. In addition, he has extensive experience performing Uniform Guidance compliance audits and engagements in accordance with Yellow Book requirements. He frequently conducts seminars for clients, the American Institute of Certified Public Accountants, the Greater Washington Society of Certified Public Accountants, National Business Officers Association and other organizations on key issues facing nonprofit organizations. Tom is one of the firm experts on the COSO Framework, especially as it applied to nonprofit organizations, and one of the first in the country to complete the COSO Internal Control Certificate.
Amanda Ward
Amanda is the partner in charge of Plante Moran's single audit technical practice. She focuses on quality control, provides technical consultations to teams, develops and issues firm guidance on emerging topics, and oversees training and development. Amanda is a frequent speaker at conferences sponsored by the AICPA and state CPA societies. Amanda is a member of the AICPA's Governmental Audit Quality Center executive committee and serves on the planning committee for the NFP Conference.

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Ratings and reviews

Cancellation Policy
View our Cancellation policy here
Single Audit Fundamentals Part 2: Major Program Determination
Nov 17, 2022
Select from the following options:
Nov 17, 2022
7pm9pm GMT
Nonmember Price
Price excluding sales tax
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

Related content