AICPA Releases Guidance to Help Auditors Address the Use of Artificial Intelligence in Financial Reporting and Auditing

AICPA Releases Guidance to Help Auditors Address the Use of Artificial Intelligence in Financial Reporting and Auditing
October 15, 2026

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AICPA Releases Guidance to Help Auditors Address the Use of Artificial Intelligence in Financial Reporting and Auditing





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The American Institute of CPAs has issued a new practice aid for auditors that provides a framework for understanding how artificial intelligence affects the financial statement audit in two key areas: when an organization uses AI in its financial reporting or controls, and when auditors use AI-related technology in performing……

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