Review the essential changes to Yellow Book as well as Single Audits. Areas of focus include the updated independence requirements, form and organization of the guidance and quality control. Discuss Uniform Guidance to understand the information needed to properly perform and document a Single Audit under the Uniform Grant Guidance. Focus on considerations that will impact current audits, including the most recent compliance supplement and a discussion of the impact of COVID-19 on Single Audits. Also, review the new changes to the Uniform Guidance recently issued to help attendees be prepared for their Single Audits.