2026 and the Audit Standards Board

Author: Pat Patterson

This course provides a comprehensive and practitioner‑focused update on the most significant pronouncements, proposals, and issues issued by the AICPA Auditing Standards Board (ASB) affecting private companies and other non‑issuing entities. Participants will explore newly effective and recently approved auditing standards, key revisions to Statements on Auditing Standards (SASs), attestation standards (SSAEs), and critical ethics and quality management developments.

Designed to help auditors stay current with rapidly evolving professional standards, this course highlights the practical implications of ASB activity for audit engagements, quality management systems, and firm‑level responsibilities. Real‑world insights and clear explanations ensure participants leave with the knowledge needed to apply updates confidently and strengthen audit quality across engagements.

Publication Date: February 2026

Designed For
This course is ideal for audit and assurance professionals responsible for staying current on ASB standards and their impact on private‑entity audit engagements.

Topics Covered

• Review of significant 2025–2026 Auditing Standards Updates (SASs)
• Update on ASB activity related to SSAEs and attestation standards
• Ethics developments affecting audits, reviews, compilations, and NOCLAR considerations
• Updates on AICPA quality management standards and firm‑level implementation requirements
• Other emerging audit issues and guidance affecting private companies and non‑profits

Learning Objectives

• Identify newly issued and recently approved auditing standards impacting audits of private entities
• Recognize auditing pronouncements that are effective, forthcoming, or superseding existing guidance
• Explain major changes within current and emerging Statements on Auditing Standards (SASs)
• Apply requirements and expectations related to AU‑C Section 570 (Going Concern)
• Describe key elements of the AICPA’s quality management (QM) standards and their impact on firm systems
• Evaluate how ASB updates affect audit planning, risk assessment, documentation, and reporting

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Auditing (2 hours)

Program Prerequisites
None

Advance Preparation
None