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GAQC AICPA GAS-Single Audit Guide: Compliance Testing Changes Coming

Jan 22, 2026 · 1 hour 60 min watch

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In the 2025 edition, the changes are included in a nonauthoritative Appendix B to allow auditors to digest the changes and prepare accordingly. In the 2026 edition, Appendix B will replace all single audit content in Part II of the guide.

This fourth session will include a deep dive into the area of compliance testing.

Participants will learn about:

  • Determining the compliance population and verifying population completeness

  • Changes that are coming to the sampling tables

  • Testing compliance

  • The importance of

Download the AICPA GAS-Single Audit Guide: Compliance Testing Changes Coming

File name: 2025 GAS-SA Changes - Compliance Testing final.pdf

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