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Found It! Reporting Findings in Yellow Book and Single Audits (FOT2)


(Check-In 10:30am)

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Web, NV 00000

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2.00 Credits

Member Price $100.00

Non-Member Price $120.00


When auditors detect findings in Yellow Book and single audits, they do not just communicate them in some shabby little letter to management; they get reported! In this course, we will examine what types of findings get reported, how they get reported, and where they get reported! This course will take you from just checking a box and fulfilling a requirement to developing and delivering findings that make a meaningful difference to your clients.


Understand and apply the Yellow Book and Uniform Guidance requirements for developing and reporting findings.  Assist clients and report users in understanding where problems exist and how they can be corrected.  Skillfully write and report findings.

Designed For:

Not-for-profit and government auditors.


Leader Bios

Martha Lindley

Martha has over 19 years of experience in public accounting, specializing in governmental entities and not-for-profit organizations, especially those requiring audits under Uniform Guidance. Her government experience includes state (technical colleges), municipal (county and city), and local (school districts and water districts). Her not-for-profit experience includes social service agencies, housing projects, and foundations. Services include audit, consulting, and related tax preparation. She has an extensive background in internal control assessment and fraud/forensic accounting. Martha spent over five years with two of Seattle’s top ten largest CPA firms as an audit manager/supervisor in the government and not-for-profit division. She served four years as a Washington State Auditor, and five years as a controller in private industry. Over the past 17 years, Martha has performed, supervised, or managed almost 100 audits under Uniform Guidance. She is proficient in the compliance requirements of numerous federal agencies. She has also performed audits under Washington governmental compliance. Since 2000, Martha has instructed hundreds of CPAs as a national speaker. Her topics include Not for Profit and Governmental Accounting and Auditing Standards, Compliance with Uniform Guidance, and Advanced Auditing of HUD-Assisted Projects. In the summers of 2011 and 2012, Martha taught Nonprofit and Government Fund Accounting as an adjunct professor at University of Washington School of Business. Martha is a member of Washington State Society of Certified Public Accountants and serves on its Not-for-Profit Committee. She is also a member of the AICPA Governmental Audit Quality Center and on the United Way of King County Audit Review Committee. She earned a Bachelor of Arts–Business Administration from Washington State University with a double major in accounting and finance; and a Bachelor of Arts in clinical psychology from the University of Washington.

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Non-Member Price $120.00

Member Price $100.00