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Draft 2019 Compliance Supplement Would Reduce Testing Requirements

Change Would Alter Current Auditing Procedures

Jerry Ashworth

June 12, 2019 at 08:36:18 ET

Although the Office of Management and Budget (OMB) has yet to issue the 2019 Compliance Supplement (2 C.F.R. 200, Appendix XI), auditors and nonfederal entities should be aware of a new requirement proposed in the document in which auditors would test a maximum of six of the Part 3 compliance requirements to determine whether they are direct and material to their client’s program or... Read More

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Draft 2019 Compliance Supplement Would Reduce Testing Requirements

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