This course covers the important changes to Yellow Book as well as Single Audits. We will review the major changes auditors need to understand when performing audits under GAGAS (aka Yellow Book or Government Auditing Standards). Areas of focus include the updated independence requirements, form and organization of the guidance, and quality control. We will then switch gears and cover the Uniform Guidance to provide participants with the information they need to properly perform and document a Single Audit under the Uniform Grant Guidance. We’ll focus on considerations that will impact current audits including the most recent compliance supplement including a discussion of the impact of COVID on Single Audits. Attendees will review the new changes to the Uniform Guidance that were recently issued to help attendees be prepared for their Single Audits.