The Intermediate Single Audit Certificate exam tests your ability
to plan, perform and evaluate single audits in accordance with the
latest requirements of the new Uniform Guidance. This exam is
offered in a timed online format and consists of 100 multiple
choice questions. In order to successfully pass the examination,
you must be able to evaluate and analyze the core concepts related
to client acceptance, engagement planning, engagement analysis,
concluding an engagement and guiding principles for single audits.
Topics that will be tested on the exam include: Comprehending
single audits Schedule of Expenditures of Federal Awards Planning
the audit Major program determination Using the Compliance
Supplement Internal control over compliance Testing compliance
Single audit reporting Online Access Instructions A personal pin
code is enclosed in the physical packaging that may be activated
online upon receipt. Once activated, you will gain immediate online
access to the product. Your Certificate and Digital Badge After
passing the exam, you will be awarded with a certificate in the
form of a digital badge. Digital badges allow you to distinguish
yourself in the marketplace and show your commitment to quality.
The badge can be posted to your social media profiles and linked to
your resume or email signature, providing maximum visibility to
your achievement. You will receive your official score and
certificate or retake information 5 business days after completing
the exam. Important note: Your exam purchase entitles you to one
exam and one re-take if you do not pass the exam. Prior to using
your re-take, the AICPA recommends you study any topics identified
in your initial exam results. If you do not pass either the initial
exam or the re-take, you must purchase the exam again, in order to
take it again. Exams passed outside of these purchase and re-take
rules will not result in the issuing of a digital badge. If you
have any questions regarding the completion of your exam or
re-take, please contact
[email protected] to verify your
results. By making this purchase, you must understand and agree
that the AICPA has the absolute and unrestricted right to revoke or
suspend any rights to use the digital badge image, or any
representation thereof, if you are (a) convicted of any crime
punishable by more than one year in prison or for any crime related
to dishonesty, or (b) disciplined by any governmental or
non-governmental authority that regulates, or enforces a code of
conduct related to, your professional activities, including but not
limited to, a state board of accountancy, AICPA, IRS, SEC, or
PCAOB, or (c) a peer reviewer restricted from performing peer
reviews by the Peer Review Program. System Requirements AICPA's
online CPE courses will operate in a variety of configurations, but
only the configuration described below is supported by AICPA
technicians. A stable and continuous internet connection is
required. In order to record your completion of the online learning
courses, please ensure you are connected to the internet at all
times while taking the course. It is your responsibility to
validate that CPE certificate(s) are available within your account
after successfully completing the course and/or exam. Supported
Operating Systems: Macintosh OS X 10.10 to present Windows 7 to
present Supported Browsers: Apple Safari Google Chrome Microsoft
Internet Explorer Mozilla Firefox Required Browser Plug-ins: Adobe
Flash Adobe Acrobat Reader Technical Support: Please contact
[email protected].
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