2026 GAAP, GAAS, SSARS, & Other Accounting Issues - Part 1 (Half-Day Webinar) (Completed)

This online update course is designed to help accounting and auditing professionals stay current on the most significant GAAP, GAAS, SSARS, and related professional standards developments impacting engagements in 2026 and beyond. Focusing on areas that consistently create challenges in practice, the course provides a practical overview of newly issued and recently effective FASB Accounting Standards Updates (ASUs), AICPA auditing and accounting standards, and attestation guidance that directly affect reporting, disclosure, and engagement performance.

Participants will explore changes to audit, review, compilation, and attestation standards, including updates to reporting formats, engagement letters, and quality management requirements. The program also addresses professional ethics considerations, including NOCLAR interpretations and evolving responsibilities under the AICPA Code of Professional Conduct. By connecting technical updates to real-world application, this course equips practitioners with the clarity and confidence needed to apply current standards accurately and efficiently while meeting regulatory and CPE requirements.

Who Should Attend
This update course is designed for accounting and auditing professionals who need to stay current on evolving professional standards and their real-world application.

Topics Covered

• Selected FASB Accounting Standards Updates (ASUs) effective in 2026 and future periods
• Recently issued AICPA auditing standards (SASs) and their impact on auditor reporting and responsibilities
• Key updates affecting review and compilation engagements under SSARS
• Quality Management (QM) standards and practical implementation considerations
• Professional ethics updates, including NOCLAR interpretations and compliance considerations
• Future standard-setting trends from the AICPA, FASB, and IASB impacting the accounting profession

Learning Objectives

• Recognize newly issued and recently effective GAAP, GAAS, SSARS, and SSAE pronouncements that impact accounting, auditing, and attestation engagements.
• Identify key FASB Accounting Standards Updates affecting recognition, measurement, presentation, and disclosure requirements.
• Differentiate recent changes to AICPA auditing, review, compilation, and attestation standards and their effect on reporting and engagement administration.
• Apply updated professional ethics and NOCLAR guidance to common practice scenarios in public accounting and industry.
• Identify unconditional and presumptively mandatory requirements within GAAS, SSARS, and SSAEs to ensure proper compliance with professional standards.

Level
Update

Instructional Method
Group: Internet-based

NASBA Field of Study
Accounting (2 hours), Auditing (2 hours)

Program Prerequisites
Basic understanding of GAAP, GAAS, and SSARS

Advance Preparation
None