Artificial intelligence is taking over more tasks, but accountants can remain indispensable by strengthening qualities machines cannot replicate.
May 2026 - Journal of Accountancy
PEOPLE, LEADERSHIP & ADVANCEMENT
People skills: You are a human being, not a human doing
Self-awareness, curiosity, and communication give CPAs a professional edge in an AI world.
TAX & PERSONAL FINANCIAL PLANNING
Avoiding a big tax bill on inherited IRAs
The 10-year drawdown rule can trigger hefty taxes for heirs. Learn how smart planning can help.
CAREER DEVELOPMENT
Are you making the most of LinkedIn?
LinkedIn provides a multifaceted resource to search, network, and post content — but third-party AI tools should be treated with caution.
ACCOUNTING
What finance must do to succeed in uncertainty
Control is no longer finance’s primary task. A World Bank vice president explains how strategic clarity, risk frameworks, flexible budgeting, and effective storytelling are redefining finance’s role in volatile times.
TECHNOLOGY
9 tips to write more effective AI prompts
Want better results from AI? An Engage 2026 conference speaker unveils practical tips to help CPAs write clearer, more effective AI prompts.
AUDIT
Proposed revisions to examination and review engagements in the attestation standards
Part 2 of a three-part series explores the approach taken when revising the attestation standards and highlights selected significant matters that more broadly affect examination and review engagements.
AUDIT
Proposed new sustainability information AT-C sections
Learn about the proposed new subject matter-specific sections of the attestation standards for examination or review engagements on sustainability information.
AUDIT & ATTESTATION
AICPA guides peer reviewers to address SOC 2 risks
The AICPA Peer Review Board provides guidance for peer reviewers to identify risks and reinforce quality in SOC 2 engagements.
AUDIT & ASSURANCE
How to monitor a firm’s system of quality management
Explore resources and examples that explain how small firms can perform monitoring procedures, document results, and turn SQMS No. 1 into an executable process.
PERSONAL FINANCIAL PLANNING
How CPAs can guide better retirement choices
Learn how CPAs can help clients make smarter retirement decisions by balancing taxes, withdrawal timing, IRMAA, and long-term goals.
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.
