Yes, in certain cases, commercial or for-profit entities may be subject to the audit requirements of the Uniform Guidance. For instance, HHS regulations state the following:
Recipients and subrecipients that are commercial organizations and incur more than 750,000 of Federal expenditures under have two options regarding audits:
A financial-related audit (as defined in the Government Auditing Standards, GPO Stock #020-000-00-265-4) of a particular award in accordance with Government Auditing Standards, in those cases where the recipient receives awards under only one HHS program; or, if awards are received under multiple HHS programs, a financial-related audit of all HHS awards in accordance with Government Auditing Standards; or
An audit that meets the requirements contained in this subpart (45 CFR Part 75.501)