Overview

This session will take an in-depth look at the key considerations for obtaining a Negotiated Indirect Costs Rate Agreement (NICRA) for Federal Grants vs using the De Minimis Rate, especially with the increase from 10% to 15%.

Presenter

Kimberly Maxwell, CPA, Partner, Marcum LLP

Program Description NICRA vs De Minimis Rate
Important Notice Regarding CPE:
Learning Objectives
  • Identify the different types of indirect rates
  • Articulate advantages and disadvantages of using the De Minimis Rate
  • Identify the basics for what is involved in obtaining a NICRA
Instruction Delivery Method Group Internet Based
Recommended CPE Credit 1 Credit
Recommended Field of Study Auditing
Prerequisites Basic knowledge of NICRA and De Minimis Rates
Program Level Overview
Advance Preparation None
Cancellation Policy You may cancel your registration at any time prior to the event.
Complaint Resolution Policy For more information regarding refund, concerns and program cancellation policies, please contact our offices at [email protected].

CPE-NASBA

Marcum LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.