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Continuing Professional Education · Self-Study

Auditing Developments 2026

Built from primary sources · statutes, standards & official guidance

CPE credits
24 CPE credits
Lessons
24 lessons
Field of study
Auditing
Pass requirement
70% to pass
Start course →

Lessons

0 of 24 completed
  1. The Standard-Setters' To-Do List: ASB Exposure Drafts and What's NextNot started~84 min
  2. The Regulators Are Watching: PCAOB and SEC DevelopmentsNot started~95 min
  3. Auditing in 2026's Economy: What the Headlines Mean for Your AuditNot started~84 min
  4. The 2026 Disclosure Minefield: Accounting Issues Auditors Can't MissNot started~85 min
  5. Where the Bodies Are Buried: 2025-2026's Highest-Risk Audit AreasNot started~85 min
  6. Auditing from Your Kitchen Table: Remote Auditing FundamentalsNot started~85 min
  7. Confirmations and Counts Without Being There: Remote Evidence That Holds UpNot started~85 min
  8. The Audit of 2030: Where Remote Auditing Goes NextNot started~91 min
  9. Going Concern, Part 1: What GAAP Actually RequiresNot started~85 min
  10. Going Concern, Part 2: The Auditor's One-Year Window Under GAASNot started~85 min
  11. Mitigating Factors and the Support Letter: Reading Between the LinesNot started~91 min
  12. Modifying the Report: Going-Concern Opinions Done RightNot started~85 min
  13. How Fraud Really Happens: Lessons from the ACFE's Report to the NationsNot started~85 min
  14. The Fraud Zoo: Asset Misappropriation and Corruption Schemes Up CloseNot started~85 min
  15. Is This Client a Fraud Waiting to Happen? Evaluating the Fraud EnvironmentNot started~89 min
  16. AU-C 240 in the Real World: The Auditor's Fraud-Detection PlaybookNot started~85 min
  17. Laundered Money, Stolen Time: Money Laundering, Background Checks, and Time TheftNot started~84 min
  18. From Madoff to FTX: What History's Biggest Frauds Teach Auditors About CryptoNot started~87 min
  19. SAS 143: Auditing Accounting Estimates Without Losing Your MindNot started~95 min
  20. SAS 144: Specialists, Pricing Services, and Information You'll Actually Rely OnNot started~85 min
  21. SAS 145: Risk Assessment, RebuiltNot started~85 min
  22. SAS 146 and 147: Quality Management and Talking to the Predecessor AuditorNot started~84 min
  23. SAS 148 and 149: Compliance Audits and Group AuditsNot started~97 min
  24. Don't Get Sued, Don't Go Broke: Liability, Litigation Lessons, and the Efficient EngagementNot started~95 min

Progress is saved in this browser. Each lesson's final exam requires a score of 70% or higher to earn that lesson's CPE credit.

Course details

Program information

Delivery method
QAS Self-Study
Program level
Update — Update-level: the course tracks 2026 standard-setting activity, economic conditions, and recently effective SASs, and assumes working knowledge of audit fundamentals; its value is currency on what changed and what is coming, not foundational instruction.
Prerequisites
Basic audit knowledge (AU-C fundamentals).
Advance preparation
None
Final exam
70% to pass · Unlimited retakes; each lesson's final exam allows repeated attempts. · Questions and answer options are presented in fixed order on every attempt.
Content last reviewed
2026-09-21
Accessibility
Slide decks are text-based HTML. Voice narration (where produced) is accompanied by its full written script on the Listen tab. Worksheet keyboard operability and screen-reader behavior have not been formally tested.
Refund policy
Draft — pending attorney and CPA review. Full refund within 30 days of enrollment, provided you have not passed the final assessment and have not been issued a CPE certificate. Once a certificate is issued, the enrollment is non-refundable.
Complaint resolution
Draft — pending attorney and CPA review. Email support with your full name, contact information, course title, and a description of the issue, including relevant dates and supporting detail.

CPE credit basis

NASBA word-count formula: (words ÷ 180 + questions × 1.85) ÷ 50, rounded down. Narration of the text adds no separate minutes. Claimed credit never exceeds computed credit.

LessonWordsQuestionsComputedClaimed
1. The Standard-Setters' To-Do List: ASB Exposure Drafts and What's Next9,1531884.2 min · 1.5 credits1 credit
2. The Regulators Are Watching: PCAOB and SEC Developments11,1531895.3 min · 1.5 credits1 credit
3. Auditing in 2026's Economy: What the Headlines Mean for Your Audit9,1891884.3 min · 1.5 credits1 credit
4. The 2026 Disclosure Minefield: Accounting Issues Auditors Can't Miss9,2221884.5 min · 1.5 credits1 credit
5. Where the Bodies Are Buried: 2025-2026's Highest-Risk Audit Areas9,2291884.6 min · 1.5 credits1 credit
6. Auditing from Your Kitchen Table: Remote Auditing Fundamentals9,2111884.5 min · 1.5 credits1 credit
7. Confirmations and Counts Without Being There: Remote Evidence That Holds Up9,2931884.9 min · 1.5 credits1 credit
8. The Audit of 2030: Where Remote Auditing Goes Next10,4541891.4 min · 1.5 credits1 credit
9. Going Concern, Part 1: What GAAP Actually Requires9,2161884.5 min · 1.5 credits1 credit
10. Going Concern, Part 2: The Auditor's One-Year Window Under GAAS9,2651884.8 min · 1.5 credits1 credit
11. Mitigating Factors and the Support Letter: Reading Between the Lines10,4151891.2 min · 1.5 credits1 credit
12. Modifying the Report: Going-Concern Opinions Done Right9,2501884.7 min · 1.5 credits1 credit
13. How Fraud Really Happens: Lessons from the ACFE's Report to the Nations9,2591884.7 min · 1.5 credits1 credit
14. The Fraud Zoo: Asset Misappropriation and Corruption Schemes Up Close9,2521884.7 min · 1.5 credits1 credit
15. Is This Client a Fraud Waiting to Happen? Evaluating the Fraud Environment9,9851888.8 min · 1.5 credits1 credit
16. AU-C 240 in the Real World: The Auditor's Fraud-Detection Playbook9,3621885.3 min · 1.5 credits1 credit
17. Laundered Money, Stolen Time: Money Laundering, Background Checks, and Time Theft9,1611884.2 min · 1.5 credits1 credit
18. From Madoff to FTX: What History's Biggest Frauds Teach Auditors About Crypto9,7231887.3 min · 1.5 credits1 credit
19. SAS 143: Auditing Accounting Estimates Without Losing Your Mind11,1831895.4 min · 1.5 credits1 credit
20. SAS 144: Specialists, Pricing Services, and Information You'll Actually Rely On9,3601885.3 min · 1.5 credits1 credit
21. SAS 145: Risk Assessment, Rebuilt9,2891884.9 min · 1.5 credits1 credit
22. SAS 146 and 147: Quality Management and Talking to the Predecessor Auditor9,1611884.2 min · 1.5 credits1 credit
23. SAS 148 and 149: Compliance Audits and Group Audits11,4851897.1 min · 1.5 credits1 credit
24. Don't Get Sued, Don't Go Broke: Liability, Litigation Lessons, and the Efficient Engagement11,1771895.4 min · 1.5 credits1 credit

Please read

Educational material only. This course is for continuing professional education and does not constitute legal advice, audit guidance beyond the professional standards, or authoritative interpretation of those standards. Verify all requirements against the current primary authorities: the AICPA Professional Standards (AU-C), PCAOB standards, and applicable SEC regulations. Standards and regulations change; this course reflects research conducted in September 2026.