Year-End: Auditing Standards for CPAs - 2026

This year-end online update course provides CPAs with a comprehensive review of the most significant auditing and attestation standards issued by the AICPA Auditing Standards Board (ASB) through the end of 2026. Designed specifically for professionals serving nonpublic entities, the course highlights newly issued and revised Statements on Auditing Standards (SASs), Statements on Quality Management Standards (SQMS), and Statements on Standards for Attestation Engagements (SSAEs) that impact audit planning, execution, reporting, and firm-wide quality management.

Participants will gain clarity on substantive auditing changes effective in 2026, including standards that supersede existing requirements and introduce new responsibilities for auditors. Special emphasis is placed on quality management implementation, auditor reporting updates, and going-concern considerations under AU-C Section 570. By connecting technical guidance to practical implications, this course equips practitioners to close out the year confident their audit approach, documentation, and firm policies align with current professional standards while satisfying year-end CPE requirements.

Who Should Attend
This year-end update course is designed for professionals who perform, supervise, or rely on audits and attestation engagements for nonpublic entities and need to close the year current on auditing standards.

Topics Covered

• Recently issued Statements on Auditing Standards (including SASs 142–149 and newer pronouncements)
• Auditing standards that supersede prior requirements and introduce new audit responsibilities
• Statements on Quality Management Standards (SQMS Nos. 1, 2, and 3) and firm implementation considerations
• Quality management monitoring, documentation, and ongoing evaluation requirements
• Updates affecting auditor reporting and performance requirements
• Going-concern considerations and documentation under AU-C Section 570
• Recently issued Statements on Standards for Attestation Engagements (SSAEs)
• Additional ASB releases, interpretations, and late-year auditing developments

Learning Objectives

• Identify newly issued and revised auditing pronouncements from the AICPA Auditing Standards Board affecting nonpublic entity audits.
• Analyze substantive changes in Statements on Auditing Standards (SASs) that supersede existing audit requirements.
• Apply Statements on Quality Management Standards (SQMS Nos. 1, 2, and 3) to a firm’s system of quality management.
• Assess auditor responsibilities related to going-concern evaluations under AU-C Section 570.
• Recognize recent Statements on Standards for Attestation Engagements (SSAEs) and their impact on attestation engagements.
• Evaluate how year-end auditing updates influence audit risk assessment, reporting, and professional judgment.

Level
Update

Instructional Method
Group: Internet-based

NASBA Field of Study
Auditing (2 hours)

Program Prerequisites
Basic understanding of auditing standards

Advance Preparation
None