Audit

TOPICS / AUDIT & ASSURANCE

May 14, 2026

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.

May 14, 2026

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.

May 7, 2026

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.

May 6, 2026

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.

May 5, 2026

AICPA urges use of its stablecoin criteria in GENIUS Act rulemaking

A comment letter to the office responsible for establishing final rules for the Guiding and Establishing National Innovation for U.S. Stablecoins Act makes the case for leveraging the AICPA’s established framework.

March 24, 2026

Audit report card: More internal audit teams suffered cuts in 2025

The percentage of internal audit leaders reporting staff and budget reductions in 2025 rivaled numbers during the global financial crisis nearly two decades ago. Strategic alignment was linked to sufficient funding for the function, an annual report showed.

February 26, 2026

Auditing Standards Board proposes changes to attestation standards

An exposure draft approved by the AICPA board updates baseline standards and addresses sustainability and other emerging areas of assurance.

February 13, 2026

What to know about engagement quality reviews (SQMS No. 2)

The February A&A Focus webcast featured discussions on upcoming engagement quality reviews, special-purpose frameworks in practice, and highlights of the AICPA’s Profession Ready Initiative.

February 2, 2026

Change at the top: PCAOB will feature new chair, 3 new board members

The SEC appointed a retired EY partner as chair to “usher in a new day at the PCAOB.”

February 1, 2026

How to prevent late-stage engagement quality review surprises

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

February 1, 2026

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.

January 29, 2026

Why stablecoin controls create a solid foundation in an evolving environment

Jeff Trent, CPA, a PwC partner, joins the podcast to break down the AICPA’s updated criteria for stablecoin controls.

January 20, 2026

How AI can improve audit quality and efficiency

The January A&A Focus webcast featured discussions on artificial intelligence in audit, assurance considerations with tariffs, and small firm challenges.

January 12, 2026

5 imperatives for auditors from the PCAOB chair

George Botic, using his signature colorful language, shares the focus areas that auditors should prioritize for the coming year.

December 22, 2025

Key signals from the SEC-PCAOB conference point to a busy new year

Susan S. Coffey, CEO–Public Accounting at the Association of International Certified Professional Accountants, shares her top takeaways from last week’s Conference on Current SEC and PCAOB Developments, including observations on audit quality improvements and hints of significant SEC activity in early 2026.

December 10, 2025