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
Lessons
0 of 24 completed- The Standard-Setters' To-Do List: ASB Exposure Drafts and What's NextNot started~84 min
- The Regulators Are Watching: PCAOB and SEC DevelopmentsNot started~95 min
- Auditing in 2026's Economy: What the Headlines Mean for Your AuditNot started~84 min
- The 2026 Disclosure Minefield: Accounting Issues Auditors Can't MissNot started~85 min
- Where the Bodies Are Buried: 2025-2026's Highest-Risk Audit AreasNot started~85 min
- Auditing from Your Kitchen Table: Remote Auditing FundamentalsNot started~85 min
- Confirmations and Counts Without Being There: Remote Evidence That Holds UpNot started~85 min
- The Audit of 2030: Where Remote Auditing Goes NextNot started~91 min
- Going Concern, Part 1: What GAAP Actually RequiresNot started~85 min
- Going Concern, Part 2: The Auditor's One-Year Window Under GAASNot started~85 min
- Mitigating Factors and the Support Letter: Reading Between the LinesNot started~91 min
- Modifying the Report: Going-Concern Opinions Done RightNot started~85 min
- How Fraud Really Happens: Lessons from the ACFE's Report to the NationsNot started~85 min
- The Fraud Zoo: Asset Misappropriation and Corruption Schemes Up CloseNot started~85 min
- Is This Client a Fraud Waiting to Happen? Evaluating the Fraud EnvironmentNot started~89 min
- AU-C 240 in the Real World: The Auditor's Fraud-Detection PlaybookNot started~85 min
- Laundered Money, Stolen Time: Money Laundering, Background Checks, and Time TheftNot started~84 min
- From Madoff to FTX: What History's Biggest Frauds Teach Auditors About CryptoNot started~87 min
- SAS 143: Auditing Accounting Estimates Without Losing Your MindNot started~95 min
- SAS 144: Specialists, Pricing Services, and Information You'll Actually Rely OnNot started~85 min
- SAS 145: Risk Assessment, RebuiltNot started~85 min
- SAS 146 and 147: Quality Management and Talking to the Predecessor AuditorNot started~84 min
- SAS 148 and 149: Compliance Audits and Group AuditsNot started~97 min
- 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.
| Lesson | Words | Questions | Computed | Claimed |
|---|---|---|---|---|
| 1. The Standard-Setters' To-Do List: ASB Exposure Drafts and What's Next | 9,153 | 18 | 84.2 min · 1.5 credits | 1 credit |
| 2. The Regulators Are Watching: PCAOB and SEC Developments | 11,153 | 18 | 95.3 min · 1.5 credits | 1 credit |
| 3. Auditing in 2026's Economy: What the Headlines Mean for Your Audit | 9,189 | 18 | 84.3 min · 1.5 credits | 1 credit |
| 4. The 2026 Disclosure Minefield: Accounting Issues Auditors Can't Miss | 9,222 | 18 | 84.5 min · 1.5 credits | 1 credit |
| 5. Where the Bodies Are Buried: 2025-2026's Highest-Risk Audit Areas | 9,229 | 18 | 84.6 min · 1.5 credits | 1 credit |
| 6. Auditing from Your Kitchen Table: Remote Auditing Fundamentals | 9,211 | 18 | 84.5 min · 1.5 credits | 1 credit |
| 7. Confirmations and Counts Without Being There: Remote Evidence That Holds Up | 9,293 | 18 | 84.9 min · 1.5 credits | 1 credit |
| 8. The Audit of 2030: Where Remote Auditing Goes Next | 10,454 | 18 | 91.4 min · 1.5 credits | 1 credit |
| 9. Going Concern, Part 1: What GAAP Actually Requires | 9,216 | 18 | 84.5 min · 1.5 credits | 1 credit |
| 10. Going Concern, Part 2: The Auditor's One-Year Window Under GAAS | 9,265 | 18 | 84.8 min · 1.5 credits | 1 credit |
| 11. Mitigating Factors and the Support Letter: Reading Between the Lines | 10,415 | 18 | 91.2 min · 1.5 credits | 1 credit |
| 12. Modifying the Report: Going-Concern Opinions Done Right | 9,250 | 18 | 84.7 min · 1.5 credits | 1 credit |
| 13. How Fraud Really Happens: Lessons from the ACFE's Report to the Nations | 9,259 | 18 | 84.7 min · 1.5 credits | 1 credit |
| 14. The Fraud Zoo: Asset Misappropriation and Corruption Schemes Up Close | 9,252 | 18 | 84.7 min · 1.5 credits | 1 credit |
| 15. Is This Client a Fraud Waiting to Happen? Evaluating the Fraud Environment | 9,985 | 18 | 88.8 min · 1.5 credits | 1 credit |
| 16. AU-C 240 in the Real World: The Auditor's Fraud-Detection Playbook | 9,362 | 18 | 85.3 min · 1.5 credits | 1 credit |
| 17. Laundered Money, Stolen Time: Money Laundering, Background Checks, and Time Theft | 9,161 | 18 | 84.2 min · 1.5 credits | 1 credit |
| 18. From Madoff to FTX: What History's Biggest Frauds Teach Auditors About Crypto | 9,723 | 18 | 87.3 min · 1.5 credits | 1 credit |
| 19. SAS 143: Auditing Accounting Estimates Without Losing Your Mind | 11,183 | 18 | 95.4 min · 1.5 credits | 1 credit |
| 20. SAS 144: Specialists, Pricing Services, and Information You'll Actually Rely On | 9,360 | 18 | 85.3 min · 1.5 credits | 1 credit |
| 21. SAS 145: Risk Assessment, Rebuilt | 9,289 | 18 | 84.9 min · 1.5 credits | 1 credit |
| 22. SAS 146 and 147: Quality Management and Talking to the Predecessor Auditor | 9,161 | 18 | 84.2 min · 1.5 credits | 1 credit |
| 23. SAS 148 and 149: Compliance Audits and Group Audits | 11,485 | 18 | 97.1 min · 1.5 credits | 1 credit |
| 24. Don't Get Sued, Don't Go Broke: Liability, Litigation Lessons, and the Efficient Engagement | 11,177 | 18 | 95.4 min · 1.5 credits | 1 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.