Emerging technologies

TOPICS / TECHNOLOGY

February 26, 2026

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.

February 23, 2026

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.

February 19, 2026

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.

February 18, 2026

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.

February 5, 2026

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.

February 1, 2026

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.

February 1, 2026

AI risks CPAs should know

This article looks at risks around AI, including generative AI — crossing technological, economic, human, and environmental lines.

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 1, 2026

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.

January 1, 2026

Simple but effective AI use cases for CAS

Discover a six-step process to implement artificial intelligence and explore examples with specific tools.

December 1, 2025

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.

November 17, 2025

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.

November 12, 2025

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.

November 1, 2025

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.

November 1, 2025

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.

October 27, 2025

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.

October 23, 2025

Reflecting on AI’s rise in accounting, looking to what comes next

A consultant and keynote speaker shares how AI, hybrid work, and uncertainty are reshaping the accounting profession. Ahead of his sessions at the Digital CPA Conference, Pascal Finette assesses the profession’s willingness to change.

October 16, 2025

AI, succession, the talent pipeline, and defining ‘unapologetic’ ambition

A profession leader and former AICPA chair shares what’s top of mind for corporate boards and looks ahead to topics of conferences in November and December. Listen to the podcast episode or read the Q&A with Kimberly Ellison-Taylor, CPA/CITP, CGMA.

October 2, 2025

AI-driven spreadsheet tools — what CPAs need to know

Emerging AI-enabled, automated data management tools such as Paradigm have the potential to challenge Excel’s current market dominance.

October 2, 2025

Car talk: M&A, AI and EVs changing the dealership landscape

Two speakers with vast industry knowledge preview their session at the AICPA Dealership Conference. Listen to the episode or read the Q&A.

FROM THIS MONTH'S ISSUE

Promises of ‘fast and easy’ threaten SOC credibility

CPAs who provide Service and Organization Control (SOC) examinations warn that an ongoing push for high-volume SOC services may come at the cost of quality and objectivity.