Browsing: AICPA

The AICPA course material provides profession-aligned, authoritative content that reflects current practice and concepts within finance.

Under AICPA guidance and state law, attest firms must have at least majority ownership by CPAs.

The report comes as CFOs seek to realize efficiencies of AI while guarding against such risks as rogue AI and hallucinations.

The guidance centers on two key areas: when an organization uses AI in its financial reporting or controls, and when auditors use AI-related technology in performing the audit.

50 leading global voices set to update delegates on the forces transforming business, finance and accounting on what’s to come

The AICPA is out with some more new guidance around digital assets, as market interest grows around cryptocurrencies such as stablecoins.

The August 2026 additions to the practice aid include guidance on accounting for stablecoin issuers, auditing mining revenue arrangements, and updates for recently effective auditing standards.

A new standard that clarifies and enhances auditors’ responsibilities for identifying fraud or suspected fraud in a financial audit statement was approved by the AICPA’s Auditing Standards Board on Aug. 20.