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Thursday, December 3, 2020 Webcast

Health Care Entities: Federal Audit Requirements (X3-2752223)

1:00 PM - 2:00 PM EST


1.0 CPE Credits in AA


This year, and into 2021, many health care entities (government, not-for-profit, and for-profit) will find themselves subject to federal audit requirements for the first time due to receipt of CARES Act Provider Relief Fund awards. This webcast will focus on those federal audit requirements that may be new to auditors and health care entities and include discussion on the 2020 Compliance Supplement and Addendum.


*Identify which federal audit requirements

Apply to your clients.

*Recognize changes to federal audit requirements due to CARES Act.


*Health care federal audit requirements

*2020 Compliance Supplement and Addendum




Mary Foelster

Mary M. Foelster


Mary M. Foelster, CPA, is a director at the American Institute of Certified Public Accountants in Washington, DC, where her primary responsibility is to address governmental auditing and accounting matters, including compliance audits. She oversees the activities of the AICPA Governmental Audit Quality Center (GAQC) and is also responsible for the activities of the GAQC Executive Committee and the AICPA State and Local Government Expert Panel. Additionally, Ms. Foelster participated on the Auditing Standards Board task force that developed Statement on Auditing Standards No. 117, Compliance Audits, and oversees the AICPA’s ongoing activities to enhance the quality of single audits and other similar compliance audits. In addition to managing the activities of the center and various technical projects, Ms. Foelster is also responsible for monitoring and analyzing federal regulatory and legislative developments affecting auditing or accounting in a governmental environment. Previously, Ms. Foelster staffed the AICPA Task Forces that were responsible for the development and issuance of the Audit and Accounting Guide, Audits of State and Local Governments and the AICPA Audit Guide, Government Auditing Standards and Circular A-133 Audits, and continues to be involved with both guides. Prior to joining the AICPA staff in 1993, she was in public accounting practice for six years. Ms. Foelster is a graduate of the University of Maryland.


$59.00 - Member

$69.00 - Nonmember

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