AICPA GAS-Single Audit Guide: An Overview of Big Changes Coming (GAQC)
This GAQC web event, the first in a five-part series, gives an overview of the enhancive changes in Appendix B in the 2025 AICPA Audit Guide Government Auditing Standards and Single Audits.
Format
Webcast
Date
Sep 18, 2025
NASBA Field of Study
Auditing (Governmental)
Level
Intermediate
CPE Credits
2
Instructor
Blaine Jasper, Lindsey D. Oakley, Jeff Markert
Availability
3 months
Product Number
WC5060819D
If you perform single audits, you need to be aware of the significant changes coming to the single audit guidance provided in the AICPA Audit Guide Government Auditing Standards and Single Audits.
This Governmental Audit Quality Center (GAQC) web event is the first of a five-part series that the GAQC is holding to help members understand the big changes coming to the AICPA Audit Guide Government Auditing Standards and Single Audits that will affect your single audits in the future.
In the 2025 edition, the changes are included in a nonauthoritative Appendix B to allow auditors to digest what is coming and to prepare. In the 2026 edition, Appendix B will replace all single audit content in Part II of the guide.
This first session will walk auditors through an overview of the coming changes throughout the guide, including:
- A discussion of the background of the guide project and the reason changes were needed
- A look at key areas of single audit performance that will be changing or emphasized including internal control, compliance, and sampling
- A description of other areas included in Appendix B, such as entity-wide procedures, audit completion procedures, and post audit procedures
- Discussion of areas that will generally stay the same (e.g., reporting)
Key Topics
Single audits, AICPA audit guide, Government Auditing Standards, Yellow Book, Uniform Guidance compliance audit, Uniform Guidance, enhancive changes
Learning Outcomes
- Determine the significant enhancive changes in Appendix B.
- Determine what guidance did not change from the 2024 edition.
- Analyze enhancive changes in comparison to your firm's practices.
Who Will Benefit
Auditors performing single audits
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