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The Single Audit from Beginning to End

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

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




An 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


*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 Related seminars and products: 5

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.  He has over 40 years of public accounting experience, and remains a partner in the firm of Stagni & Company, LLC, whose practice is concentrated in 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 and Litigation Support Committees.  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 twelve 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. 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.  Mike received the 2016 Distinguished Service Award from the Society of Louisiana CPAs.


Wed, Oct 14, 2020 - 08:30am to 04:26pm CDT
Fri, Oct 30, 2020 - 09:30am to 05:26pm CDT
Wed, Nov 25, 2020 - 08:30am to 04:26pm CST
Fri, Dec 11, 2020 - 09:30am to 05:26pm CST

Additional Info

Basic Course Information



Advanced Preparation


Designed For

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

Original Recording Date


Yellow Book


Course Developer

J. Michael Inzina, CPA, CGFM, CGMA

Date Added to Catalog


Additional Information

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:

Instructional Delivery Method

Group Internet Based

Course Registration Requirements

Online Registration

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. 

Promo Video



Overall:      4.5

Total Reviews: 240


Jennifer A - Versailles, Kentucky

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Piro S

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Gregory H

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Karen K

"GREAT presentation!"

Michael S


Blanche S - CHARLOTTE, North Carolina

"Excellent Presentation and Format"

Scott D

"overall this was a good course with a presenter who knew the subject. It is always difficult to sit through 8 hours online but is was still a good course."

Matthew M

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