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Professional Insights
Defined benefit plan audits: Three areas to watch
Insights on how and why auditors should focus on participant and census data, investments, and benefit payments when auditing defined benefit pension plans.
Employee Benefit PlansAudit EngagementDefined Contribution PlansAdvance the ProfessionCPA EvolutionDigitalTechnical
Nov 05, 2026・4 min read・AICPA & CIMA Insights Blog
Advocacy
Building the Foundations of a Better Business Environment
Discover how policy can power UK business growth. Download the report and watch the webinar to see what’s next for you and your business. | CIMA
GovernmentManagement Accounting & FinanceGovernment and Public SectorResilience and RecoveryLeadership
Oct 06, 2026・1 min read
Professional Insights
Accountability and oversight: Lessons from Cary and Rocky Mount
The North Carolina Office of the State Auditor’s (OSA) investigation into the Town of Cary and the City of Rocky Mount shows that when financial oversight, internal controls, and independent financial analysis are weak, taxpayers bear the consequences.
Oct 29, 2026・2 min read・AICPA & CIMA Insights Blog
News
AICPA Proposes Update of SOC 2® Trust Services Criteria to Enhance the Relevance, Usability and Value of CPAs’ Reports
The AICPA is seeking comment on a proposed SOC 2® Trust Services Criteria update that represents a significant modernization of the framework used by CPAs to evaluate controls over information systems.
Audit & AssuranceSOC 2® - SOC for Service Organizations: Trust Services CriteriaAdvance the ProfessionTechnical
Oct 28, 2026・1 min read