Guidance 601 - Auditor Responsibilities
(Editor’s note: This tab has been updated to comply with the 2024 revisions to the uniform guidance — applicable for awards issued on or after Oct. 1, 2024, for subparts A-E. The subpart F requirements in the 2024 revisions will apply to single audits and program-specific audits with auditee fiscal years beginning Oct. 1, 2024. Subscribers seeking analysis on awards received prior to that date, as well as subpart F audits, that follow the 2020 version of the uniform guidance should refer to this tab within the attached PDF here.) When performing a single audit in accordance with the uniform guidance, an auditor must prepare audit reports that communicate the scope and results… Read More