The Intermediate Single Audit Certificate exam tests your ability to plan, perform and evaluate single audits in accordance with the latest requirements of the new Uniform Guidance. This exam is offered in a timed online format and consists of 100 multiple choice questions.
In order to successfully pass the examination, you must be able to evaluate and analyze the core concepts related to client acceptance, engagement planning, engagement analysis, concluding an engagement and guiding principles for single audits.
Topics that will be tested on the exam include:
- Comprehending single audits
- Schedule of Expenditures of Federal Awards
- Planning the audit
- Major program determination
- Using the Compliance Supplement
- Internal control over compliance
- Testing compliance
- Single audit reporting
When you pass the exam, you will be awarded with a certificate in the form of a digital badge. Digital badges allow you to distinguish yourself in the marketplace and show your commitment to quality. The badge can be posted to your social media profiles and linked to your resume or email signature, providing maximum visibility to your achievement.
Visit our single audit certificate programs site to learn more about:
- Frequently asked questions
- How digital badges work
- Learning options before taking the exam
- Samples of the types of questions you may see on the exam
Take the optional intermediate-level single audit course, Applying the Uniform Guidance for Federal Awards in Your Single Audits, to update or enhance your existing competencies related to the Uniform Guidance prior to taking the exam. The course covers efficient and effective planning and performing of single audits in accordance with the requirements of the Uniform Guidance
Important note: Your exam purchase entitles you to one exam and one re-take if you do not pass the exam. Prior to using your re-take, the AICPA recommends you study any topics identified in your initial exam results. If you do not pass either the initial exam or the re-take, you must purchase the exam again, in order to take it again. Exams passed outside of these purchase and re-take rules will not result in the issuing of a digital badge. If you have any questions regarding the completion of your exam or re-take, please contact firstname.lastname@example.org to verify your results.
I understand and agree that the AICPA has the absolute and unrestricted right to revoke or suspend any rights I have to use the Advanced Single Audit Certificate digital badge image, or any representation thereof, if I am (a) convicted of any crime punishable by more than one year in prison or for any crime related to dishonesty, or (b) disciplined by any governmental or non-governmental authority that regulates, or enforces a code of conduct related to, my professional activities, including but not limited to, a state board of accountancy, AICPA, IRS, SEC, or PCAOB, or (c) a peer reviewer restricted from performing peer reviews by the Peer Review Program.
Governmental Audit Quality Center
The GAQC is a comprehensive resource for CPA firms and state audit organizations that perform audits under Government Auditing Standards, single audits, or other compliance audits. It provides e-alerts with important updates, web events, tools, and resources, that keep members up-to-date on the latest developments affecting governmental audits. Learn more about the GAQC at https://www.aicpa.org/gaqc. Interested in joining? Access the GAQC membership page. Have questions? Send an e-mail to email@example.com.