ACPEN: What's Going on at the AICPA (2026/27)

Overview

Stay current on key developments affecting audit and attestation engagements with this comprehensive update on what's happening at the AICPA. This course begins with the next phase of quality management, with a particular focus on firms' monitoring and remediation responsibilities and what those requirements mean in practice.

Participants will also review recent and upcoming standards impacting audit, attestation, and consulting engagements, including SSAE No. 24 and SSARS No. 26, along with high-impact exposure drafts related to confirmations and fraud. The course concludes with an overview of SAS No. 149 and its implications for group audits.

Designed as a timely update for practitioners, this course helps participants understand how recent and proposed changes may affect engagement planning, execution, and compliance in the years ahead.
 

Highlights

• AICPA audit and attestation developments
• Next phase of quality management
• Monitoring and remediation responsibilities
• SSAE No. 24 and SSARS No. 26 updates
• Exposure drafts on confirmations and fraud
• SAS No. 149 and group audit implications
   

Prerequisites

Prior experience with GAAS and SSARS

Designed For

All accounting/auditing professionals

Objectives

• Recall the impact of recent AICPA proposals on audit engagements
• Recognize the impact of SAS No. 149 on group audits
• Identify key quality management requirements related to monitoring and remediations
• Recognize the impact of SSAE No. 24 and SSARS No. 26 on attestation and consulting engagements

Preparation

 None