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Continuing Professional Education · Self-Study

Single Audit Made Simple

Built from primary sources · statutes, standards & official guidance

CPE credits
8 CPE credits
Lessons
8 lessons
Field of study
Auditing
Pass requirement
70% to pass
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Lessons

0 of 8 completed
  1. The Single Audit Framework — What It Includes and ExcludesNot started~90 min
  2. The Schedule of Expenditures of Federal Awards (SEFA)Not started~88 min
  3. Major Program Determination — The Four-Step ProcessNot started~86 min
  4. Direct and Material Compliance Requirements & the Compliance SupplementNot started~85 min
  5. Internal Control over Compliance — Understanding and TestingNot started~87 min
  6. Compliance Testing and SamplingNot started~87 min
  7. Findings, Questioned Costs & the Schedule of Findings and Questioned CostsNot started~87 min
  8. Reporting, Corrective Action, and Engagement Wrap-upNot started~88 min

Progress is saved in this browser. Each lesson's final exam requires a score of 70% or higher to earn that lesson's CPE credit.

Course details

Program information

Delivery method
QAS Self-Study
Program level
Intermediate — Intermediate — assumes the stated prerequisite of introductory Yellow Book and single audit background; builds to applied major-program determination, compliance testing, and findings evaluation.
Prerequisites
Some introductory background in Yellow Book and single auditing.
Advance preparation
None
Final exam
70% to pass · Unlimited retakes; each lesson's final exam allows repeated attempts. · Questions and answer options are presented in fixed order on every attempt.
Content last reviewed
2026-09-21
Accessibility
Slide decks are text-based HTML. Voice narration (where produced) is accompanied by its full written script on the Listen tab. Worksheet keyboard operability and screen-reader behavior have not been formally audited.
Refund policy
Draft — pending attorney and CPA review. Full refund within 30 days of enrollment, provided you have not passed the final assessment and have not been issued a CPE certificate. Once a certificate is issued the course is considered complete and is no longer refundable, because the CPE credit has been earned. Request by emailing [SUPPORT EMAIL] with your full name, course title, and order or enrollment confirmation details. Approved refunds are returned to the original payment method within 10 business days of approval, with written confirmation. If [SPONSOR ENTITY] discontinues a course before you complete it, you receive an automatic full refund or, at your option, transfer of enrollment to a replacement course. This policy does not limit any rights you may have under applicable consumer-protection law in [STATE].
Complaint resolution
Draft — pending attorney and CPA review. Email [SUPPORT EMAIL] with your full name, contact information, course title, and a description of the issue, including relevant dates and supporting detail. We acknowledge receipt within 2 business days. We investigate and provide a written response within 10 business days of acknowledgment; if more time is needed we will tell you why and give a revised date. Complaints and resolutions are documented and retained for [RETENTION PERIOD]. If you are not satisfied, escalate to [TITLE] at [EMAIL]. Nothing in this policy prevents you from contacting NASBA or your state board of accountancy.

CPE credit basis

NASBA word-count formula: (words ÷ 180 + questions × 1.85) ÷ 50, rounded down. Narration of the text adds no separate minutes. Claimed credit never exceeds computed credit.

LessonWordsQuestionsComputedClaimed
1. The Single Audit Framework — What It Includes and Excludes10,1331889.6 min · 1.5 credits1 credit
2. The Schedule of Expenditures of Federal Awards (SEFA)9,7961887.7 min · 1.5 credits1 credit
3. Major Program Determination — The Four-Step Process9,8271786 min · 1.5 credits1 credit
4. Direct and Material Compliance Requirements & the Compliance Supplement9,6381785 min · 1.5 credits1 credit
5. Internal Control over Compliance — Understanding and Testing9,5691886.5 min · 1.5 credits1 credit
6. Compliance Testing and Sampling9,7281887.3 min · 1.5 credits1 credit
7. Findings, Questioned Costs & the Schedule of Findings and Questioned Costs10,0651787.4 min · 1.5 credits1 credit
8. Reporting, Corrective Action, and Engagement Wrap-up9,7581887.5 min · 1.5 credits1 credit

Please read

Educational material only. This course is for continuing professional education and does not constitute audit advice or authoritative guidance. Verify all requirements against the current primary authorities: 2 CFR Part 200 (Uniform Guidance), the GAO Government Auditing Standards (Yellow Book), and the current OMB Compliance Supplement. Regulatory provisions change; this course reflects research conducted in September 2026.