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Single Audit Fundamentals Part 2: Major Program Determination
Audit & Assurance
Webcast

Single Audit Fundamentals Part 2: Major Program Determination

This Governmental Audit Quality Center (GAQC) Web event is titled Single Audit Fundamentals Part 2: Major Program Determination and is the second part of an updated and shortened 2-part series offered by the GAQC. 

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

Format

Webcast

Date

Nov 18, 2025

NASBA Field of Study

Accounting (Governmental)

Level

Basic

CPE Credits

2

Instructor

Angela Lewis, Heidi Bresler, Tonya Moffitt

Availability

3 months

Product Number

WC5056179

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Product Details

Part 2: Major Program Determination

This series is intended for staff new to performing single audits or those that just need a refresher. Once staff are trained at a basic level, they can take advantage of other more advanced training offered by the GAQC. Note that the GAQC will expand this series to a 4-part series sometime during 2026.

Part 2 walks through the major program determination process and covers:

  • Considerations prior to major program determination.
  • Applying the risk-based approach for determining major programs under the Uniform Guidance.
  • Communications with the cognizant or oversight agency for audit

Government Audit Quality Center (GAQC) members save an additional 20%

If you are a GAQC member, you can save 20% more off the registration price. Find out more information on the GAQC Website.

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

Who Will Benefit

Auditors of nonprofits and state and local governments subject to single audits

Credit Info
CPE Credits
2
NASBA Field of Study
Accounting (Governmental)
Level
Basic
Prerequisites
None
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
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
Angela Lewis
CPA
As a Partner in Crowe's Firm Risk Management (FRM) group, Angie's areas of expertise include auditing, accounting, compliance, ethics, independence, firm quality, and inspections. Prior to joining FRM, Angie led the Ohio practice providing audit and accounting services to higher education, not-for-profit, healthcare, governmental, and insurance entities.
Heidi Bresler
CPA
As a Partner in the Assurance practice at The Bonadio Group, Heidi has extensive experience in governmental and not-for-profit accounting and auditing, Government Auditing Standards, and Single Audits. She is responsible for quality control reviews, external peer reviews, and guiding technical accounting and auditing matters.
Tonya Moffitt
CPA
Tonya received her Bachelor of Science in Accounting from Portland State University (PSU), followed by a Master of Science in Financial Analysis. She specializes in and has extensive experience performing and managing governmental audits. She is a reviewer for the GFOA Certificate of Excellence in Financial Reporting Award program and has assisted several of our clients in their initial submission and retention of the award. Tonya is a current Board Member of the Oregon Society of Certified Public Accountants (OSCPA). She is also a Co-Chair of the Accounting Standards Review Committee for the Oregon Government Finance Officers Association, former Chair and current member of the OSCPA Government Strategic Committee, Oregon Board of Accountancy Complaints Committee and PSU’s Accounting Advisory Board Member. Tonya is a licensed CPA in Oregon, Washington and Hawaii. Tonya is responsible for training new staff who assist in governmental and compliance audits and supervising managers, seniors, entry level staff and interns. She created the firm’s financial statement template, GASB 68 template, and is currently in charge of training numerous clients to use the template for financial statement preparation. Tonya and her husband are parents to two active kids. They enjoy spending time watching the kids participate in various sports, going to the sand dunes, and spending time on her family’s cattle ranch. She enjoys being actively involved as a committee member in various organizations including Forward Stride a non-profit therapeutic equine program which provides, promotes, and supports quality therapeutic recreation services for children and adults.
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