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AICPA GAS-Single Audit Guide: Risk Assessment Process Changes Coming
Webcast

AICPA GAS-Single Audit Guide: Risk Assessment Process Changes Coming

This GAQC web event, the second in a five-part series, covers the risk assessment process in the enhancive changes in Appendix B of the 2025 AICPA Audit Guide Government Auditing Standards and Single Audits.

$125 - $149
Do you have an AICPA or CIMA membership? Log in to apply your member discount.

Format

Webcast

Date

Oct 23, 2025

NASBA Field of Study

Auditing (Governmental)

Level

Intermediate

CPE Credits

2

Instructor

Lindsey D. Oakley, Angelica Roiz

Availability

3 months

Product Number

WC5060818

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Product Details

This Governmental Audit Quality Center (GAQC) web event is the second in a five-part series of events 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 second session will include a deep dive into the risk assessment process with a focus on changes that will be coming.

Participants will learn about:

  • The risk assessment process, beginning with identifying direct and material compliance requirements all the way through to identifying risks of material noncompliance (RMNCs)
  • The consideration of compliance categories within various types of compliance requirements in the risk assessment process
  • One approach on how an auditor may identify RMNCs
  • Examples of RMNCs for each type of compliance requirement to be included in the guide

Key Topics

  • Single audits
  • AICPA audit guide
  • Government Auditing Standards
  • Yellow Book
  • Uniform Guidance compliance audit
  • Uniform Guidance, enhancive changes, risk assessment

Learning Outcomes

  • Determine the significant enhancive changes in Appendix B related to the risk assessment process.
  • Apply one possible approach on how an auditor may identify RMNCs.
  • Analyze enhancive changes related to the risk assessment process in comparison to your firm's practices.

Who Will Benefit

Auditors performing single audits

Credit Info
CPE Credits
2
NASBA Field of Study
Auditing (Governmental)
Level
Intermediate
Prerequisites
Basic Understanding of Single Audit fundamentals
Access
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
Duration
2 hrs
Yellow Book Hours
2
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA or CIMA membership? Log in to apply your member discount.
Nonmembers
$149.00
AICPA Members
$125.00
CIMA Members
$125.00

Group ordering for your team

2 to 5 registrants

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Start order

6+ registrants

We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)

Contact us
Speakers
Lindsey D. Oakley
CPA
Lindsey Oakley is a partner of Forvis Mazars National Nonprofit, Education, & Public Sector Group and serves in Forvis Mazars' professional standards group, where she provides technical support to Forvis Mazars auditors, implements new professional standards, and performs concurring reviews on engagements. She also serves as Forvis Mazars' firmwide national financial reporting partner for nonprofit, education and public sector. She joined the professional services group in 2012 after working in the Springfield office, where she provided audit and consulting services for nonprofit organizations, governmental entities, and real estate companies. Lindsey is a member of the American Institute of CPAs (AICPA) and Missouri Society of CPAs. She is the chair of the Executive Committee of the AICPA Governmental Audit Quality Center. She also serves on the Comptroller General's Advisory Council on Government Auditing Standards. She is a 2004 cum laude graduate of Missouri State University, Springfield, with a B.A. degree in accounting, and a 2005 graduate with an M.Acc. degree.
Angelica Roiz
Angelica is an Audit Partner in Grant Thornton’s Not-for-Profit and Higher Education practice with almost 20 years of experience. She is a member of the firm’s National Not-for-Profit and Higher Education Leadership Team and serves as the Audit Lead for Grant Thornton’s National Higher Education Subsector Committee. Angelica has specific experience overseeing the audits of large, complex clients including institutions of higher education, museums and membership organizations, religious organizations, private foundations, and social services organizations including those with significant and complex endowments as well as those subject to Uniform Guidance audit requirements and FASB as well as GASB accounting principles. Angelica has extensive experience with audits in compliance with Federally sponsored program requirements. Angelica is a speaker at various not-for-profit industry seminars/forums, including the AICPA, NACUBO, and EACUBO. She has led and created numerous training sessions on a full range of not-for-profit accounting and auditing topics, including OMB Uniform Grant Guidance, among others. Angelica is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants. She is also a member of the Pennsylvania Institute of Certified Public Accountants and sits on the AICPA Governmental Audit Quality Center (GAQC) Executive Committee. Angelica received a Bachelor of Business Administration degree, summa cum laude, with a double major in accounting and finance from Drexel University.
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