External Auditing – What’s New in 2026


CPE Credit: 2 hours

Program Description:
What are the recent and proposed standards and rules published by the AICPA, PCAOB and SEC? What are the recent changes in the AICPA Code of Professional Conduct that affect external auditors? What deficiencies in audit work were reported by the PCAOB and what are the PCAOB’s areas of concern for 2026? This course will explore recent and upcoming changes in the audit industry, concentrating on external audits.

Topics Covered:
• Audit Standards
• Audit Requirements
• External Audit Trends

Learning Objectives:
• Identify trends in external auditing
• Identify high risk areas of focus for external audit 
​• Identify best practices for external auditors