Auditing

March 1, 2002

Please note: This item is from our archives and was published in 2002. It is provided for historical reference. The content may be out of date and links may no longer function.

July 9, 2026

IRS designates certain CRAT arrangements as listed transactions

July 8, 2026

Eligible taxpayers to get automatic IRS penalty relief

July 6, 2026

IRS adds online option, details for Kwong-related refund claims

The auditing standards board issues Statement on Auditing Standards no. 95, Generally Accepted Auditing Standards, superseding the section by that name in SAS no. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, AU section 150). To purchase a copy of the SAS (product no. 060697JA), call 888-777-7077.

FROM THIS MONTH'S ISSUE

Drafting an AI policy that actually works

As AI use accelerates, many firms are discovering their policies haven’t kept pace. This article breaks down what CPAs and finance leaders should consider when drafting an AI policy that’s practical, flexible, and fit for real world use.

MAGAZINE

Auditing

IRS designates certain CRAT arrangements as listed transactions

Eligible taxpayers to get automatic IRS penalty relief

IRS adds online option, details for Kwong-related refund claims

Features

Start in high school to strengthen the accounting profession

Accountancy in America: Meeting the moment for 250 years

A guide to fighting AI-fueled AP/AR fraud

How to handle increased enforcement of unclaimed property notices

How to tame funding volatility in not-for-profits

What AI agents mean for CPA firms

FROM THIS MONTH'S ISSUE

Drafting an AI policy that actually works

From The Tax Adviser

Condo casualty losses: Deductions for common-interest property

Trust distributions: Timing, tax, and practical considerations

Current developments in taxation of individuals: Part 3

Current developments in taxation of individuals: Part 2

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