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The uniform administrative requirements, cost principles and audit requirements for federal awards will change the audit process moving forward. Objectives include: • Learning how the single audit process from planning through reporting will be changing under the Uniform Guidance • Discerning the key changes to the Subpart F Audit Requirements • Understanding changes to the major program determination process, the auditor’s reports on compliance and on internal control over compliance, the presentation of the schedule of expenditures of federal awards and other assorted changes • Understanding how these changes will impact your audits