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TOPICS

Ethics

Accounting ethics in the age of AI

AI is changing how accountants and finance professionals work, but it doesn’t change what it means to do the right thing.

SOC engagements: Ethics risks with tool providers

Learn how to use the AICPA Code of Professional Conduct and the standards for attestation engagements to address key ethics and independence threats with SOC tool providers, including conflicts of interest, advertising, referrals, and audit evidence.

IESBA to assess need for standards on alternative practice structures

The International Ethics Standards Board for Accountants will examine whether new standards are needed to address ethical considerations related to the prevalence of private-equity investment in the accounting profession — a topic already being addressed by the AICPA Professional Ethics Executive Committee.

PEEC proposes revised definition of ‘attest engagement team’

The AICPA Professional Ethics Executive Committee seeks comment on a revised definition to gather input on whether the definition appropriately reflects the roles that should be excluded from an attest engagement team. The comment deadline is June 1.

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

August 31, 2026

What today’s clients expect from their CPA and how firms are responding

August 31, 2026

2026 tax software survey

August 31, 2026

A risk framework for AI use in tax administration and preparation

July 31, 2026

Current developments in S corporations