Nano On-Demand Learning

Learn best practices for using artificial intelligence (AI) for accounting and auditing purposes by using the STAR framework: Situation, Task, Appearance and Refine.

We’re exploring how artificial intelligence (AI) can transform accounting and auditing work.

We’re taking a look at the new risk-based approach to planning and performing a group audit that’s prescribed in Statement on Auditing Standards (SAS) 149. The new standard is effective for audits of group financial statements for periods ending on or after Dec. 15, 2026.

Understand the AICPA Auditing Standards Board’s new standard that enhances and clarifies auditor responsibilities relating to fraud or suspected fraud in a financial statement audit.

In July 2026, the AICPA Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) 150, External Confirmations, which amends various sections of the auditing professional literature, mainly the guidance in AU-C 505, External Confirmations.

Get a high-level summary of the PCAOB’s new standard, QC 1000, A Firm’s System of Quality Control, which will be effective on Dec. 15, 2026.

The Financial Accounting Standards Board (FASB) issued ASU 2026-03, Fair Value Measurement, in September, changing how investment companies measure the fair value of equity securities with contractual sale restrictions.

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