New AI tools promise to automate a growing number of audit tasks, but the need for human review remains.
February 2026 - Journal of Accountancy
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
PROFESSIONAL LIABILITY SPOTLIGHT
TAX MATTERS
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.
