NAA2601. AICPA Update: Shaping the Next Wave in Accounting, Auditing and Assurance—Built on Trust

The accounting profession is entering a new wave — one defined by momentum, innovation, and opportunity, all grounded in a foundation of trust.

In this AICPA update, Sue Coffey explores how the profession is evolving while staying true to its core principles of independence, integrity, and objectivity. Drawing on current research and real‑world examples, the session highlights progress in key areas, including skills frameworks, accountability around AI, and the profession’s enduring human advantage. Sue will also share updates on leading accounting, auditing, and assurance initiatives shaping the future of the profession.

Through polling, short videos, and guest perspectives, this forward‑looking discussion is designed to leave attendees informed, energized, and confident about what lies ahead — ready to engage, lead, and help shape the next wave, built on trust.

Learning Objectives:

• Recognize how integrity, objectivity, and independence create the trust that underpins the activities of the profession, and how we must protect that trust as the profession evolves.
• Recall elements of the profession’s evolving talent pipeline and how it is setting its emerging workforce up for success.
• Recognize how CPA firms are evolving their practices to provide capital for growth, talent and technology.
• Identify how the AICPA is advancing existing and emerging assurance services and how AI is shaping service performance.