Mid-Year: Auditing Standards for CPAs - 2026

This mid-year online update course is designed to keep CPAs current on the most recent auditing and attestation standards issued by the AICPA Auditing Standards Board (ASB) that affect nonpublic entities. The course provides a timely review of newly issued and revised Statements on Auditing Standards (SASs), Statements on Quality Management Standards (SQMS), and Statements on Standards for Attestation Engagements (SSAEs) relevant through mid-2026.

Participants will gain practical insight into how these pronouncements impact audit planning, performance, reporting, and firm-level quality management systems. Special emphasis is placed on evolving quality management requirements, continuity and going-concern considerations under AU-C Section 570, and newly effective or soon-to-be-effective auditing standards. By connecting technical updates to real-world practice considerations, this course equips practitioners to apply current auditing standards confidently, reduce engagement risk, and maintain professional compliance while earning timely CPE credit.

Publication Date: June 2026

Designed For
This update course is designed for professionals who perform, oversee, or rely on audits and attestation engagements for nonpublic entities and need a timely update on current auditing standards.

Topics Covered

• Recently issued Statements on Auditing Standards (including SASs 142–149)
• New and revised Statements on Quality Management Standards (SQMS Nos. 1, 2, and 3)
• Firm responsibilities related to quality management implementation and monitoring
• Updates to auditor reporting and performance requirements
• Going concern considerations under AU-C Section 570
• Recent Statements on Standards for Attestation Engagements (SSAEs)
• Additional ASB releases, interpretations, and emerging auditing issues

Learning Objectives

• Identify newly issued and revised auditing pronouncements from the AICPA Auditing Standards Board affecting nonpublic entity audits
• Analyze the impact of recently issued Statements on Auditing Standards (SASs) on audit planning, execution, and reporting
• Apply updated requirements under Statements on Quality Management Standards (SQMS Nos. 1, 2, and 3) to a firm’s system of quality management
• Identify auditor responsibilities related to going concern under AU-C Section 570
• Recognize recent attestation standards (SSAEs) and determine their effect on attestation engagements
• Evaluate how recent and upcoming auditing standards influence audit risk management and professional judgment

Level
Update

Instructional Method
Self-Study

NASBA Field of Study
Auditing (2 hours)

Program Prerequisites
Basic understanding of auditing standards

Advance Preparation
None