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TOPICS / AUDIT & ASSURANCE

NOCLAR: Proposals aim to help CPAs find the right balance

It can be difficult for a CPA to decide how to proceed if they identify or suspect a client’s or employer’s noncompliance with laws or regulations. New proposals are designed to help CPAs fulfill their ethical responsibilities.

FROM THIS MONTH'S ISSUE

How AI is transforming the audit — and what it means for CPAs

Advancements in AI technology have brought audit automation closer to reality, but the new tools come with risks that require human attention.