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OMB’s 2019 Compliance Supplement Revamps Audit Testing Requirements

Document Also Expands Internal Control Section

Jerry Ashworth

July 3, 2019 at 07:26:33 ET

The Office of Management and Budget (OMB) recently issued the 2019 Compliance Supplement (2 C.F.R. Part 200, Appendix XI), and auditors and nonfederal entities should be aware of major changes related to compliance testing in this year’s version — particularly the new requirement for auditors to test a maximum of six of the 12 compliance requirements for each major federal program a... Read More

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OMB’s 2019 Compliance Supplement Revamps Audit Testing Requirements

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