Day 2 will kick off with a review of recently issued AICPA standards starting with those effective for June 2024 year ends working our way through to those effective in the near future. Key topics will include risk assessment (SAS 145), Noncompliance with Laws and Regulations or NOCLAR (SAS 147) and Compliance Audits (SAS 148). We'll then transition to quality management (QM) with a focus on practical application for audit firms. We'll close the morning with a review of Chapter 5 of Yellow Book and the application of QM for governmental audit organizations. After lunch we'll transition to Yellow Book common deficiencies. We'll close the conference with a focus on Single Audit updates including the new Uniform Guidance requirements, Coronavirus State & Local Fiscal Recovery Funds (CSLFRF) alternative engagements and the new data collection form. This interactive session will fly by!


  • Recall the impact of SASes 145, 147 and 148
  • Describe implementations strategies for QM
  • Identify differences in QM for AICPA and GAO
  • Identify common YB deficiencies
  • Recall the procedures for the alternative compliance examination for CSLFRF
  • Describe (proposed) changes to the Uniform Guidance/Compliance Supplement


Category Amount
Government Auditing 8.00


  • Tonya Moffitt

    Tonya Moffitt, CPA Tonya Moffitt, a licensed CPA, has over 20 years of experience in working with various government entities such as state agencies, counties, cities, port authorities, school districts, and special districts. She is the Managing Partner of Merina+Co, a specialized CPA firm that offers municipal audit services and advisory support in Tualatin, Oregon.

    Tonya is a former member of the American Institute of Certified Public Accountants (AICPA) State and Local Government Expert Panel and is licensed to practice in Oregon, Washington, and Hawaii. With a focus on government audits, she has in-depth knowledge of financial audit, federal compliance ,and performance audits. Tonya is a reviewer for the Government Finance Officer Association (GFOA) Certificate of Excellence in Financial Reporting Award program and has helped entities achieve and maintain the award.

    Tonya has numerous professional positions, including former Associate Director of the Oregon Government Finance Officers Association (OGFOA), former Board Member of the Oregon Society of Certified Public Accountants (OSCPA), Co-Chair of the Accounting Standards Review Committee for the OGFOA, Chair of Oregon Board of Accountancy Complaints Committee, former chair and current member of the OSCPA Government Strategic Committee and Portland State University (PSU)'s Accounting Advisory Board.

    Tonya is also a finance committee member and former Chair of the Board of Directors for Forward Stride, a non-profit organization that provides therapeutic equine services for children and adults. She also shares her expertise as a discussion leader for various organizations, including AICPA, OSCPA, OGFOA, and others, on topics such as government audit quality, leadership, delegation, audit and finance committee training, uniform guidance, GASB updates, and audits of state and local governments. In addition, Tonya mentors students in AICPA, OSCPA, and PSU's Coaching Programs as they transition from college to a career in accounting.

    Tonya earned her Bachelor of Science in Accounting from PSU in 2002 and later obtained a Master of Science in Financial Analysis in 2003. She currently serves as an Adjunct Professor at PSU, teaching Governmental Accounting.

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