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Live Webcast Replay

The Single Audit from Beginning to End Update

Total Credits: 8 including 4 Accounting (Governmental) - Technical, 4 Auditing (Governmental) - Technical

Average Rating:
Accounting and Auditing |  ACPEN Industry Institute |  Yellow Book
J. Michael Inzina
Course Levels:
8 Hours
Access for 30 day(s) after program date.

Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


This course is an updated overview of the single audit of state and local governments and not-for-profit organizations under the OMB Unified Circular, as well as the applicable AICPA standards for compliance audits. 

Basic Course Information

Learning Objectives
  • To enable participants to understand and apply the provisions of the OMB Unified Circular and the applicable AICPA standards

Major Subjects
  • Introduction
  • Applicable AICPA standards
  • Applicable OMB Circular
  • Gathering information - determining the major programs
  • Identifying risk – identifying the applicable compliance requirements
  • Assessing risk – considering the internal controls over compliance requirements
  • Designing procedures that are responsive to assessed risks – the tests of internal controls and compliance
  • Evaluating single audit evidence

Course Materials


J. Michael Inzina's Profile

J. Michael Inzina Related seminars and products

J. Michael Inzina, CPA, CGFM, CGMA is founder and chief executive officer of Audit Litigation Training and Efficiency Consulting, Inc. (ALTEC), a consulting company serving public accounting firms and other accounting and auditing organizations on matters of audit efficiency, continuing education, litigation and ethics.  In 2020 he retired from public practice with 44 years of experience, concentrated in financial institutions, government and nonprofits organizations.  Mike holds a BBA in accounting from the University of Louisiana (Monroe), where he graduated summa cum laude in May 1976.  He is a member of the American Institute of CPAs, Society of Louisiana CPAs, Government Finance Officers Association of Louisiana, and the Association of Government Accountants.  Mike earned the CEA in governmental in 1990, was awarded the Certified Government Financial Manager (CGFM) designation in 1996, and the Chartered Global Management Accountant (CGMA) designation in 2012.  He is a past chapter president and member of the Society of Louisiana CPAs Board of Directors and served two terms as chairman of the Governmental Positive Enforcement Program of the Louisiana State Board of CPAs.  He has served on a number of committees of the Society of Louisiana CPAs, and currently serves on its Ethics Committee.  Mike also served on the GASB Service Efforts and Accomplishments Task Force.                  

Mike has twice been a member of the AICPA Professional Ethics Executive Committee (1989-1992 and 2000-2003), and served on the Auditing Standards Board from 1997 to 2000.  From 1986 to 1993, he also served as a member of AICPA Independence and Behavioral Standards Subcommittee, and as Subgroup Chairman of the Governmental Technical Standards Committee.  During this time, he conducted numerous investigations of complaints filed by federal, state and local agencies alleging substandard performance of audits of governmental and nonprofit entities, and represented the Professional Ethics Division at hearings of the Joint Regional Trial Board.

He contributed to the Implementation Guide for GASB Statement 34, AICPA Statement of Position 98-3, Audits of States, Local Governments and Not-for-Profit Organizations Receiving Federal Awards, revisions to the AICPA Audit and Accounting Guide, Audits of State and Local Governmental Units, the AICPA Practice Aid Fraud Detection in a GAAS Audit, revisions to the Louisiana Governmental Audit Guide and in drafting state legislation affecting governmental accounting and auditing requirements. He has served as technical consultant and instructor for the Louisiana Division of Administration (Office of Community Development) and as consultant to the Louisiana Department of Education.  Mike frequently appears as moderator and panelist on the Accountants’ CPE Network. (ACPEN).

Mike has been named thirteen times as an Outstanding Instructor by the American Institute of CPAs and several state societies, and received a Special Recognition Award from the Society of Louisiana CPAs Board of Directors for his contributions to continuing education in 1994. In addition, he was awarded the 2001 National Education and Training Award from the Association of Government Accountants and in 2009 was named national Beta Alpha Psi Business Information Professional of the Year.  In 2016, Mike received the Distinguished Service Award from the Society of Louisiana CPAs.


Mon, May 17, 2021 - 09:30am to 05:32pm EDT
Tue, Jun 01, 2021 - 09:30am to 05:32pm EDT
Wed, Jun 16, 2021 - 09:30am to 05:32pm EDT
Thu, Jul 01, 2021 - 09:30am to 05:32pm EDT
Fri, Jul 16, 2021 - 09:30am to 05:32pm EDT
Sat, Jul 31, 2021 - 09:30am to 05:32pm EDT
Wed, Aug 18, 2021 - 09:30am to 05:32pm EDT
Mon, Aug 30, 2021 - 09:30am to 05:32pm EDT
Tue, Sep 14, 2021 - 09:30am to 05:32pm EDT
Wed, Sep 29, 2021 - 09:30am to 05:32pm EDT
Thu, Oct 14, 2021 - 09:30am to 05:32pm EDT
Fri, Oct 29, 2021 - 09:30am to 05:32pm EDT
Sat, Nov 13, 2021 - 09:30am to 05:32pm EST
Mon, Nov 29, 2021 - 09:30am to 05:32pm EST
Mon, Dec 13, 2021 - 09:30am to 05:32pm EST
Tue, Dec 28, 2021 - 09:30am to 05:32pm EST

Additional Info

Basic Course Information

Original Recording Date


Date Added to Catalog




Advanced Preparation


Designed For

Staff who perform single audit engagements, managers and partners responsible to plan, direct, report on and review single audit engagements.

Course Developer

J. Michael Inzina, CPA, CGFM, CGMA

Yellow Book


Additional Information

Instructional Delivery Method

Group Internet Based

Complaint Resolution Policy

Please contact Anne Taylor for any complaints.

Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 

Course Registration Requirements

Online Registration



Overall:      4.1

Total Reviews: 8


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