Small CPA firms, “the heart and center” of the accounting profession, are the focus of this episode of the JofA podcast. An AICPA vice president discusses how AI and automation are leveling the playing field and how innovation can thrive in smaller practices. Listen to the episode or read the Q&A.
Emerging technologies
How are finance teams really using AI and automation?
Three experts provide real-life use cases demonstrating AI and automation in finance and offer advice on costs, employee buy-in, and enabling all to learn.
What to know about AI guardrails, leasehold improvements, and the latest ASB developments
The March A&A Focus webcast featured discussions on balancing innovation and risk in AI adoption, determining the accounting owner of leasehold improvements under FASB ASC 842, and updates and proposed attestation changes from the Auditing Standards Board.
AI tools for finance professionals to prepare and visualize data
AI tools are frequently used in data visualization — this article describes how they can make data preparation more efficient and automate visualizations.
AI early adopters pull ahead but face rising risk, global report finds
Most companies committed to AI tools believe they have a strategic advantage, but they also have more risks to consider.
AI loses ground to pros as taxpayers rethink who should do their taxes
Taxpayers are shifting back toward human tax professionals, with trust in AI for filing slipping across every generation, survey shows.
Inside the AICPA’s effort to enhance the skills of early-career CPAs
An AICPA leader joins the JofA podcast to explain the Profession Ready Initiative, a comprehensive effort to strengthen early-career CPA skills. The conversation covers how research, technology trends, and employer feedback will shape the initiative.
Corporate spending accelerating toward AI in 2026
CFOs and finance leaders in a Gartner survey signal increased spending on technology in the coming year, along with lower average pay raises for a third consecutive year.
Differentiating agentic and generative AI — and more with a Tech Q&A author
Learn why AI’s “confidently wrong” answers can create real risks for CPA firms, and hear practical insights on emerging threats and trends CPAs should watch closely, according to a Technology Q&A co-author.
How AI is transforming the audit — and what it means for CPAs
New AI tools promise to automate a growing number of audit tasks, but the need for human review remains.
AI risks CPAs should know
This article looks at risks around AI, including generative AI — crossing technological, economic, human, and environmental lines.
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.
Shaping AI governance and controls
Bradley Niedzielski, National Business Controls Advisory Leader, and Audit & Assurance partner, Deloitte & Touche LLP, discusses why broad controls and strong governance are important when implementing AI.
Simple but effective AI use cases for CAS
Discover a six-step process to implement artificial intelligence and explore examples with specific tools.
As Finance Duties Shift, CAOs Take On Strategic Role
With CFOs becoming co-pilots of the CEO, chief accounting officers emerge as essential partners in shaping the future.
Writing an effective AI prompt for an audit
Explore AI in audit, SQMS documentation strategies, and fraud prevention insights from the November 2025 A&A Focus webcast for accounting professionals.
Lurking in the shadows: The costs of unapproved AI tools
“Shadow AI” use is rampant among company leadership and employees alike, a practice that exposes businesses to significant financial and reputational risks.
A new frontier: CPAs as AI system evaluators
Artificial intelligence has a trust problem. CPAs have the credibility and skill sets to address the issue.
Creating an AI agent in ChatGPT
ChatGPT’s agent can set complex goals, create a plan to meet those goals, and adapt to changing circumstances.
AICPA releases gen AI tool: Josi
A new generative AI tool, initially focused on the auditing and accounting space, accesses information within the AICPA Online Professional Library.
Features
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How to find the right CAS clients
The key to success with CAS is selecting the best clients. Tools like ideal client profiles (ICPs), buyer personas, and even artificial intelligence can help identify the businesses that best fit each CAS practice.
