On March 19, 2020, the U.S. Office of Management and Budget (OMB) released memorandum M-20-17, Administrative Relief for Recipients and Applicants of Federal Financial Assistance Directly Impacted by the Novel Coronavirus (COVID-19) due to Loss of Operations. The memo provides for a 6-month single audit extension beyond the normal due date. As a reminder, the original due date is 30 days after receipt of the auditors’ report, or 9 months after the end of the fiscal year, whichever comes first. Nonprofits that have not yet filed their single audit reporting package with the Federal Audit Clearinghouse and have fiscal year-ends through June 30, 2020, will have an additional 6 months to do so. Nonprofits do not need to seek approval for this extension or perform any action on their part, it is automatic. However, nonprofits should maintain documentation to support the reason for any delayed filing. Should a nonprofit choose to take advantage of this extension, it will not affect their status as a “low-risk auditee”, if they previously qualified as a “low-risk auditee” under the normal criteria.