Accounting Research Manager

The accounting updates below are provided courtesy of Accounting Research Manager, a subscription service that provides a timely and comprehensive online database of analytical accounting, auditing, and SEC information and authoritative literature. KnowledgeLeader members are eligible to receive a 15% discount if they would like to subscribe to Accounting Research Manager. Experience the full database by requesting a free CCH Accounting Research Manager trial.

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ACCOUNTING AND SEC HEADLINES:

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Information Technology Audits – 2026 Edition of Information Technology Audits Published

We have published the 2026 edition of Information Technology Audits. This publication provides audit practitioners with a cost-effective approach for conducting high-quality integrated information technology audits. Reflecting real-life situations, this guide offers practical discussions and consideration of day-to-day management of a variety of audit engagements and reviews. This publication translates the technical language of official pronouncements and complex information technology (IT) control issues into easy-to-read, understandable advice and procedures.

Not-for-Profit Entities – AICPA Publishes New Edition of Audit and Accounting Guide

The AICPA has published a new edition of its Audit and Accounting Guide, Not-for-Profit Entities. This AICPA guide has been developed by the AICPA Not-for-Profit Entities Expert Panel and Guide Task Force to assist practitioners in performing and reporting on their audit engagements and to assist management of not-for-profit entities in the preparation of their financial statements in accordance with U.S. generally accepted accounting principles. Relevant guidance issued through March 1, 2026, has been considered in the development of this edition of the guide.

Investment Companies – AICPA Publishes New Edition of Audit and Accounting Guide

The AICPA has published a new edition of its Audit and Accounting Guide, Investment Companies. This AICPA guide has been developed by the AICPA Investment Companies Guide Task Force to assist practitioners in performing and reporting on their audit and attestation engagements, and to assist management in the preparation of their financial statements in accordance with U.S. generally accepted accounting principles.Relevant guidance issued through July 1, 2026, has been considered in the development of this edition of the guide.

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