New TQAs discuss 2019 Compliance Supplement’s guidance for performing single audits

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New TQAs discuss 2019 Compliance Supplement’s guidance for performing single audits

New Technical Questions and Answers (TQAs) posted Tuesday by the AICPA provide nonauthoritative guidance related to single audits.

The Office of Management and Budget’s 2019 Compliance Supplement contains new guidance for single audits, which are compliance audits performed under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

TQAs 9110.24 to 9110.27 provide background information on revisions made in the 2019 Compliance Supplement that change how an auditor determines which compliance requirements to audit. The TQAs also discuss whether:

More information about single audits and the 2019 Compliance Supplement is available at the AICPA Governmental Audit Quality Center.

Ken Tysiac (Kenneth.Tysiac@aicpa-cima.com) is the JofA’s editorial director.

Research & References of New TQAs discuss 2019 Compliance Supplement’s guidance for performing single audits|A&C Accounting And Tax Services
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