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.