Regulators require that financial services companies take a risk-based approach (RBA) to maintain compliance, which can seem like a heavy burden on businesses in terms of costs, workforce and ...

In June 2022, the AICPA’s Auditing Standards Board (ASB) and Accounting and Review Services Committee (ARSC) issued interrelated final standards on quality management intended to clarify and improve ...

Editor’s note: The author is technical director of the AICPA Center for Plain English Accounting. Addressing audit risk in financial statements with high levels of substantive procedures toward the ...

A risk-based cybersecurity approach prioritizes threats based on their likelihood and impact. The goal is to shift security from a reactive checklist to a proactive driver of resilience, efficiency ...

Tax auditors and audit supervisors who are responsible for conducting audits in their current roles or will potentially be handling such roles in their future assignments. This course is designed to ...

As governments look to regulate the online world, the scrutiny of the algorithms that sit behind popular websites and apps is only going to increase. With doubts over whether self-regulation can ever ...

Tax administrations are rapidly developing capacities to keep pace with complexities of newly emerging areas of taxation and the growing sophistication of the taxpayer populations. In recent years, ...