On January 20, 2021, the U.S. Department of Education, Office of Inspector General issued Dear CPA Letter CPA-21-01. This letter extends the audit site visit exemption provided in Dear CPA Letter CPA-20-01 by tying its expiration to the COVID-19 national emergency and provides the site visit exemption to foreign school audits and attestation engagements as well. CPA-20-01 expired with the issuance of CPA-21-01. The limited exemption described in this letter applies to proprietary school audits and foreign school audits and attestation engagements of any fiscal years in which the COVID-19 national emergency declaration was in place on the last day of the school’s fiscal year. The letter, which is available on the OIG Non-Federal Audit website, should be referred to for additional details.
Questions pertaining to this letter may be directed to the Office of Inspector General’s Non-Federal Audit Team via email to OIGNon-FederalAudit@ed.gov.