Office of Inspector General
Issuance of Dear CPA Letter CPA-20-01, Site Visit Exemption During COVID-19 Outbreak (Updated 7/29/2020)

Note: On July 14, 2020, the U.S. Department of Education, Office of Inspector General updated Dear CPA Letter CPA-20-01 to extend the timeframe for the site visit exemption described in the March 10, 2020 letter, to audits of fiscal years ending through December 31, 2020.

On March 10, 2020, the U.S. Department of Education, Office of Inspector General issued Dear CPA Letter CPA-20-01. This letter provides for a limited exemption from the site visit requirement during the outbreak of COVID-19 “Coronavirus” for audits conducted using the September 2016 Audit Guide, Guide for Audits of Proprietary Schools and For Compliance Attestation Engagements of Third-Party Servicers Administering Title IV Programs (Audit Guide).  The limited exemption described in this letter applies to proprietary school audits of fiscal years ending between September 30, 2019 and December 31, 2019, that are conducted using the Audit Guide. The letter, which is available on the OIG Non-Federal Audit website, should be referred to for additional details.

Contact Information

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.