This course covers the current Uniform Guidance as it relates to the responsibilities governmental auditors and auditees have regarding reporting requirements. The Uniform Guidance, American Institute of Certified Public Accountants (AICPA) government auditing standards, and generally accepted government auditing standards (GAGAS or the Yellow Book) all have reporting requirements when conducting a Single Audit.


This training course discusses the proper preparation of auditor’s reports, the schedule of findings and questioned costs, and the data collection form.  Auditors are required to follow this guidance in order to ensure all necessary reporting has been created and submitted where required.  This training also discusses key reporting issues auditors should be aware ofThe course reviews pertinent technical guidance and uses real-world examples and case studies to reinforce key points along the way.

Learning Objectives
  • Recognize the auditor reporting requirements in the Uniform Guidance, American Institute of Certified Public Accountants (AICPA) guidance, and Yellow Book
  • Recognize the other key reporting issues one should be aware of
  • Recognize the three reporting requirement levels in a Single Audit
Last updated/reviewed: August 22, 2023
8 Reviews (35 ratings)


Anonymous Author
Good presentation of technical subject matter. As someone with no prior knowledge of Governmental Accounting/Audit requirements, I found this series of courses to be quite informative.

Anonymous Author
This course was a hard one to get through ... even with the brain breaks. The supporting materials should definitely have included examples.

Member's Profile
This course was laid out well. It was easy to understand. The questions were directly related to the course material.

Anonymous Author
The course was to the point and detailed. I just wish the slides came with additional information to read.

Anonymous Author
Overview of single audit reporting requirements. Presentation is a little slow, but is an overview.

Anonymous Author
Course provides a good overview of the reporting requirements for a financial statement audit.

Anonymous Author
The discussion is very meaningful and informative for us auditors in doing Single Audit.

Anonymous Author
Course provided a good review and is a good introduction for novices.

Course Complexity: Intermediate

No Advanced Preparation or Prerequisites are needed for this course. However, it is recommended to take the other courses in the series prior to completing this one.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
  Introduction to Uniform Guidance Training Part 4: Single Audit Training – Reporting Requirements6:05
  Auditor's Reporting Requirements13:05
  Checklist of Items to Include in Report9:18
  SFQC Summary of Auditor's Results11:11
  Summary Schedule of Prior Audit Findings & Conclusion11;04
  Uniform Guidance Training Part 4: Single Audit Training – Reporting Requirements 50:44
Supporting Materials
  Slides: Uniform Guidance Training Part 4PDF
  Uniform Guidance Training Part 4 Glossary/IndexPDF