May 14, 2026 from 8:15 to 10:05 AM
This comprehensive course provides a focused update on key auditing developments affecting GAGAS and Single Audit engagements. The course integrates recent changes to the Yellow Book issued by the U.S. Government Accountability Office with major updates to Uniform Guidance and related Single Audit requirements. Attendees will begin with an overview of significant revisions to the 2024 Yellow Book, including changes related to quality management, key audit matters, and effective dates. The course also addresses the GAO’s implementation delay and its implications for audit planning, along with recent updates to the Green Book that may affect internal control considerations for governmental entities and Single Audits. The course then shifts to recent developments affecting Single Audits, including the 2024 Uniform Guidance overhaul, updates to Appendix B of the AICPA GAS/Single Audit Guide, and guidance issued through the Office of Management and Budget (OMB). Reporting-related changes, including the transition to SAM.gov–based reporting, are also discussed.
Upon completion of this course participants will be able to:
- Recall quality management requirements under the 2024 Yellow Book.
- Identify changes to the effective date of the 2024 Yellow Book.
- Recognize recent updates to the Green Book affecting internal control considerations.
- Recognize the impact of the 2024 Uniform Guidance changes on Single Audits.
- Identify changes in Appendix B of the AICPA GAS/Single Audit Guide affecting Single Audit engagements.
- Recall key changes introduced through recent OMB memoranda relevant to Single Audits.
Who Should Attend:
- Staff, Managers, and Partners at North Carolina Office of the State Controller
CPE Accreditation:
- Recommended Hours of CPE | 2 Hours
- Field of Study | Auditing (Governmental)
- Prerequisites | Prior experience with government auditing standards
- Advanced Preparation | None
- Program Level | Update
- Delivery Method | Group Internet Based
Registration, Cancelation, and Refunds:
- To register for this session, please visit www.ncosc.gov/2026GAAU
- To be awarded the full credit hours, participants must be present and must participate in polling questions.
- Full cancelation policy can be found at https://www.ncosc.gov/training/cpe-events/osc-conference-and-webinar-refund-policy
- GLS will make every effort to provide the best training course possible. In the you are not completely satisfied with the program and wish to file a complaint, please contact operations@galassolearningsolutions.com within 10 business days of the event.
About Galasso Learning Solutions LLC
Galasso Learning Solutions LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.