Who signs the single audit?
Two parties sign. A senior-level representative of the auditee certifies the data collection form, and the auditor signs a statement about the information it provided (2 CFR 200.512(b)). The auditor alone signs the audit reports (2 CFR 200.515).
Last verified: 2026-09-20 · Every figure links its source.
What does the auditee certify?
The senior auditee official certifies that the data collection form was prepared in accordance with this part, that the reporting package does not include protected personally identifiable information, that the information is accurate and complete, and that the Federal Audit Clearinghouse may make the material publicly available (2 CFR 200.512(b)). Indian Tribes may elect not to have the reporting package posted publicly.
Source: 2 CFR 200.512 · Last verified: 2026-09-20
What does the auditor sign?
The auditor completes and signs specified sections of the data collection form (2 CFR 200.514(f)) and signs a statement confirming the source of the information in the form, its responsibility for it, and that the form is a supplement to, not a substitute for, the reporting package (200.512(b)). The opinions and the schedule of findings are the auditor's own reports (200.515).
Source: 2 CFR 200.512 · 2 CFR 200.514 · 2 CFR 200.515 · Last verified: 2026-09-20
Can the CEO sign off the single audit?
A senior-level representative of the auditee signs the certification, and a chief executive commonly is that person; a chief financial officer or executive director can be as well. What the signature does not do is transfer responsibility: management as a whole remains responsible for the statements, the schedule and the corrective action plan (2 CFR 200.508, 200.511).
Source: 2 CFR 200.512 · 2 CFR 200.508 · 2 CFR 200.511 · Last verified: 2026-09-20
Does the board approve the audit?
The board accepts the audited statements and oversees the response to findings; it does not sign the auditor's opinion. Nothing in the federal rule requires the auditor to present the report to the board, but the auditing standards require communication with those charged with governance, and many state laws and bylaws require board review (Government Auditing Standards). Minute the review either way — it is the cheapest evidence of oversight you will ever produce.
Source: GAO Government Auditing Standards · 2 CFR 200.511 · Last verified: 2026-09-20
Questions and answers
Who signs the single audit?
A senior-level representative of the auditee certifies the data collection form, and the auditor signs the sections and statement required of it. The audit reports themselves are signed by the auditor.
Can the CEO sign off the single audit?
A senior-level representative of the auditee signs the certification, and a chief executive commonly does. Responsibility for the statements and schedules stays with management.
Who certifies the single audit on the data collection form?
The auditee's senior official certifies accuracy and completeness, the absence of protected personally identifiable information, and that the package may be made public.
Do nonprofit boards approve the annual audit?
Boards accept the audited statements and oversee corrective action; the opinion belongs to the auditor. Auditing standards require communication with those charged with governance.
Must you present the audit report to nonprofit boards?
The federal rule does not require a presentation, but auditing standards require communication with those charged with governance and many state laws and bylaws require board review.
See a filed package: look up a single audit.
Questions this page answers
Other ways people ask the same things, and where the answer sits above.
- Who certified single audit?
- Who certify single audit?
- Who sign off the single audit?
- Who sign the single audit?
- Who governs how to word nonprofit required communication on audits?
- Do nonprofit board approve the annual audit?
- Do nonprofit board approve the audit?
This is public-record information, not accounting or legal advice.