February 2026

AUDIT & ASSURANCE

How AI is transforming the audit — and what it means for CPAs

New AI tools promise to automate a growing number of audit tasks, but the need for human review remains.

AUDIT

Promises of ‘fast and easy’ threaten SOC credibility

CPAs warn that an ongoing push for high-volume SOC services may come at the cost of quality and objectivity.

NOT-FOR-PROFIT

Built on purpose: CPA’s 6 steps to starting a not-for-profit

Learn how to launch a 501(c)(3) not-for-profit by covering key areas such as IRS compliance, governance, board structure, financial systems, and transparency.

AUDITING

How to prevent late-stage engagement quality review surprises

Find out how to get EQ reviewers involved early and comply with audit-quality standards.

PROFESSIONAL DEVELOPMENT

How CPAs can help close the US financial literacy gap

CPAs are among the professionals best positioned to partner with schools and communities to strengthen financial understanding and improve decision-making across the United States. Learn more in this JofA web exclusive.

COLUMNS

SPONSORED REPORT

Agentic accounting has arrived: What’s hype and what’s real?

Artificial intelligence (AI) is moving beyond chatbots and into accounting workflows. A new generation of agentic AI tools can plan, execute, and adapt as they complete tasks, raising expectations for what automation can do inside firms and finance departments. What can agentic AI realistically do today and what challenges are there in its implementation? Find out in this Journal of Accountancy sponsored report.