Webcast
2026 Audit & Attest Update
Get up to speed on the 2026 audit and attest developments that matter most, from new quality management standards and peer review trouble spots to risk assessment, internal control, AI, and SAS No. 149 group audit requirements. This practical update is built to help accountants improve engagement quality and stay aligned with changing standards.
$196.00
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and Saturday & Sunday, 10am – 6pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Secure Transaction CPE Credits
4 Credits: Auditing
Course Level
Update
Format
Webcast
Course Description
Stay current on the audit and attest developments shaping practice in 2026. This CPE webcast covers the first-year implementation of the AICPA’s new quality management standards, recent changes affecting engagement quality and documentation, common peer review deficiencies, and practical reminders around independence, risk assessment, internal control, audit evidence, and financial statement preparation boundaries. It is designed to help firms strengthen audit quality while navigating evolving professional, technical, regulatory, and ethical expectations.
The course also examines emerging issues that matter in day-to-day practice, including the impact of technology and AI on accounting workflows, professional liability and documentation risk, and the requirements of SAS No. 149 for group audits. With a practical focus on common trouble spots and implementation considerations, this update helps accountants and auditors respond more effectively to quality risks and perform higher-quality audit and attest engagements.
Learning Objectives
After completing this course, you will be able to:
- Recognize key implementation requirements of the AICPA’s quality management standards and related changes affecting audit and attest engagements.
- Identify common peer review deficiencies and documentation issues that can impair engagement quality.
- Distinguish between attest and nonattest services, including situations involving preparation of financial statements under SSARS guidance.
- Recall leading practices for assessing risks of material misstatement, including inherent risk, internal control, and audit evidence considerations.
- Recognize the effect of IT environments, general IT controls, and identified deficiencies on audit planning and execution.
- Identify practical applications and risks associated with the use of AI and other emerging technologies in accounting and auditing.
- Recall the core requirements and auditor responsibilities under SAS No. 149 for group financial statement audits.
- Recognize ethical, independence, and professional liability considerations that affect audit quality and firm risk management.
Course Specifics
WC1926472693
April 7, 2026
Basic Knowledge of SASs and SSARSs.
None
Compliance Information
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts
Jennifer F. Louis, CPA has over 25 years experience in designing and instructing high-quality training programs in a wide variety of technical and “soft skills” topics needed for professional and organization success. In 2003 she founded Emergent Solutions Group, which is dedicated to meeting organization’s professional training needs on a project or part-time basis. Jennifer serves a wide variety of clients, including public accounting firms, state CPA societies, private industry corporations, and public sector agencies.Previously Jennifer served as the Director of Audit Product Development at Surgent Professional Education for three years. Prior to that, Jennifer was Executive Vice President/Director of …
Webcast
