All firms that perform accounting or attest engagements must have their new quality management system in place by Dec. 15, 2025. These new standards require firms to develop quality objectives around ...
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Generative AI can brainstorm objectives, but needs human expertise for decision quality
A recent study finds that while generative AI (GenAI) can help define viable objectives for organizational and policy ...
Implementing the new standard on quality management (QM) by the Dec. 15, 2025, deadline may seem daunting, but the AICPA has developed resources and tools to get started, including a recently revised ...
Statement on Quality Management Standards No. 1, A Firm’s System of Quality Management, becomes effective on Dec. 15, 2025, and the required documentation surrounding that system’s design, ...
While generative AI (GenAI) can help define viable objectives for organizational and policy decision-making, the overall quality of those objectives falls short unless humans intervene.
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