Developed by leading subject matter experts and members of the AICPA’s Governmental Audit Quality Center, the Intermediate Single Audit Certificate Exam tests your ability to plan, perform and evaluate single audits in accordance with the latest requirements of the Uniform Guidance.

Who will benefit?

The intermediate level certificate is designed for auditors with approximately three to seven years of experience in performing single audits. Take a brief assessment to determine if your skills are best suited for this level.

The Intermediate Single Audit Certificate offers you a way to distinguish yourself and show your commitment to performing high-quality audit engagements. This certificate, awarded as a digital badge, can be posted to your social media profiles and linked to your electronic resume or email signature, providing maximum visibility for your achievement.

Optional Learning


Applying the Uniform Guidance in Your Single Audits

Make sure your skills are up to date in this specialized audit area with this targeted course that will help you prepare for the exam. In this course, you will learn about performing a compliance audit under the Uniform Guidance, including the responsibilities of both the auditee and auditor. The course will cover how to identify federal assistance and how to determine a nonfederal entity's major programs. Additionally, the course will cover a key part of the compliance audit: gaining an understanding of, assessing and testing internal control over compliance. Using this knowledge, you will learn what is involved in identifying and testing compliance requirements in a Uniform Guidance compliance audit and reporting on the results.

This course will prepare you to:

  • Recognize the relationship of the Single Audit Act and the OMB Uniform Guidance
  • Identify fundamental auditee and auditor responsibilities related to a compliance audit of federal awards
  • Recognize the guidance regarding the Schedule of Expenditures of Federal Awards (SEFA)
  • Identify how major federal programs are determined
  • Recognize the requirements of a single audit as it relates to understanding internal controls, assessing the level of control risk and testing the effectiveness of internal controls relative to federal awards
  • Identify the Uniform Guidance requirements for testing compliance with federal statutes and regulations and the applicable compliance requirements relative to major federal programs
  • Identify the reporting requirements for a Uniform Guidance compliance audit
  • Recall the audit and reporting requirements of program-specific audits

The course is available as a self-study course or on-site training program. Select one of the options below to learn more.

Self-study course

On-site training