Finance departments and firms can use an accountant-developed self-evaluation tool to identify gaps and strengthen cybersecurity fundamentals.
October 2026 - Journal of Accountancy
TECHNOLOGY
Using an Excel agent to clean, validate, and reconcile data
Follow step-by-step how an agentic AI tool prepares 59,157 rows of general ledger data for audit use in about 10 minutes.
AUDIT, FINANCIAL REPORTING
Going concern: What CPAs in audit and finance should know
Going concern assessments are drawing renewed attention. AICPA standard setters help refresh what you know about this fundamental principle.
AUDIT, FINANCIAL REPORTING
Liquidation accounting: When a going concern dissolves
Drawing from lessons learned in a real-life dissolution, a former CFO shares what CPAs need to know about applying FASB ASC 205-30.
COLUMNS
PROFESSIONAL LIABILITY SPOTLIGHT
SMALL FIRM Q&A
TAX MATTERS
TECHNOLOGY Q&A
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.
From The Tax Adviser
September 30, 2026
Navigating the QSBS rules in pass-through structures
September 30, 2026
Sec. 338(h)(10) elections in business acquisitions
August 31, 2026
