Q3 2025 Technical Accounting Update

Each year accountants and auditors must adjust to and implement numerous updates to accounting standards and requirements that are outlined by various bodies including the AICPA, FASB, COSO, PCAOB, SEC, and others.

This update will provide an overview of the most significant pronouncements, standards, and advisories that have resulted from the actions of these bodies. We will take a look at the most significant issues that may impact the auditing profession in Q4 of 2025 as well as trending areas important to the accounting profession.