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Uniform Guidance Updates for Auditors and Grant Recipients

Available Until

Self-study

2.00 Credits

Member Price $69.00

Non-Member Price $89.00

Overview

Despite the growing interest in blockchain (BC) technology, recent research shows mixed perceptions due to its risks and returns. We utilize event study methodology to examine overall market reactions and to delineate how specific contexts associated with BC technology influence market reactions. Using 149 BC technology adoptions announced between January 2015 and December 2019, we find positive abnormal returns, reflecting investors — optimistic perception toward BC technology adoption. Specifically, we find that abnormal returns from BC technology are higher when used in a transformative strategic role and offered by leading vendors, suggesting that investors view this adoption as a value-enhancing activity. Our results are robust to the use of an alternative sample and different methods of measuring variables. Overall, our study provides insights for academics and practitioners to better understand the market value of BC technology adoptions.

Highlights

    Prerequisites

    Work experience in auditing, or an introductory course in auditing.

    Objectives

    • Identify key changes in the 2024 Uniform Guidance, including updated audit thresholds, equipment capitalization limits, and the revised de minimis indirect cost rate.
    • Distinguish between Type A and Type B programs and recognize how risk designations affect major program selection and audit scope.
    • Recall the primary updates in the 2025 Compliance Supplement, including Part 3 revisions, higher-risk program designations, and FAC filing requirements.
    • Select appropriate internal control considerations'such as cybersecurity safeguards and Green Book alignment'to address evolving federal compliance expectations.

    Notice

    This is a self-study/on demand course offered by a 3rd party vendor and will NOT be accessible in the My Upcoming CPE section of the ISCPA website. Course access information will be emailed directly to you by CalCPA. The course expires one year from the purchase date. Format = Online Self-Study.

    Non-Member Price $89.00

    Member Price $69.00

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