New AI tools promise to automate a growing number of audit tasks, but the need for human review remains.
Information management and technology assurance
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.
AI risks CPAs should know
This article looks at risks around AI, including generative AI — crossing technological, economic, human, and environmental lines.
Create interactive dashboards with Excel PivotCharts and slicers
You can use Excel for creating interactive dashboards using PivotCharts combined with slicers to transform traditional, static reports into dynamic tools.
Accountability the ‘No. 1 thing’ and other reflections from Bill Reeb
Former AICPA Chair Bill Reeb, CPA/CITP, CGMA, shares how he was drawn to becoming a CPA, along with advice on change management and succession planning. Reeb explains how momentum, the ability to face fear, and the prioritization of long‑term vision over short-term efficiency can shape effective leadership.
Fraud and technology: How to handle the double-edged sword
As audit committees get down to business, they face risks related to technology but also can empower their organizations to use technology as a tool to fight fraud.
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.
Tom Hood on AI, hybrid work, and other 2026 themes shaping accounting
An AICPA executive explains how finance professionals can adapt to change in an AI-driven world and details the thinking behind the Rise2040 project. Listen to the podcast episode or read the Q&A.
Report: AI speeds up work but fails to deliver real business value
Organizations are capturing speed through AI, but much of the reclaimed time is spent correcting or rewriting low-quality AI output, a global report says.
CFOs signal crucial role that technology will play in 2026
Confidence among finance leaders at large companies rises along with their expectations about the impact that artificial intelligence and other advanced technologies will have in the coming year.
IRS IT overhaul set to finish by 2028, former official says
After years of delays, the IRS expects to complete modernization of its fragmented IT systems by 2028, a former acting IRS commissioner said at an AICPA webcast.
Getting unstuck by rethinking processes, people, and AI
What happens when a CPA firm leans into AI and finds a way to ditch busy season? The leader of a small firm shares results and the lessons learned. Listen to the podcast episode or read the Q&A.
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.
How CPAs can use exponential smoothing in Excel for better forecasts
This month’s column shows how to produce more accurate forecasts using exponential
smoothing in Excel.
Are CPA firms ready for the next wave of data security threats?
An author of the JofA’s Professional Liability Spotlight column explains the importance of engagement letters for CPA firms and previews the January column’s focus on client bankruptcy. Listen to the episode or read the Q&A with Sarah Ference, CPA.
Audit transformation road map: New report lays out the journey
A CPA.com and AICPA survey of more than 50 firms unearthed five key themes for audit transformation and a step-by-step approach for a smooth rebuild.
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.
Detecting anomalies with Benford’s Law in Excel
This article shows how to apply Benford’s Law to a dataset in Excel and how to interpret the results.
How multiple people can share screens simultaneously
Q. When I am working with screen sharing on most apps, the experience is lackluster for my team and me. What sort of tools are out there that can create a more productive screen-sharing session? A. Screen sharing has become an important tool in communication and effective training for our remote team
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FROM THIS MONTH'S ISSUE
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.
