The assurance profession continues to undergo rapid change, influenced by evolving regulatory standards, shifting stakeholder expectations, and accelerated adoption of technology in the audit process. CPAs are being asked to deliver more reliable, transparent, and forward-looking assurance while navigating increasingly complex requirements from domestic and international standard setters.
This 2025 Assurance Update provides CPAs with the tools and insights needed to adapt effectively to the profession’s changing demands. Participants will examine the latest developments from the AICPA, PCAOB, and IAASB, with special attention to new standards, regulatory inspection findings, and convergence trends. Focus areas will include heightened responsibilities for fraud risk assessment and internal control evaluation, the growing importance of ESG and sustainability reporting, and the expanding role of advanced technologies such as AI, blockchain, and data analytics in assurance engagements.
Beyond technical updates, the course emphasizes practical application: strategies for efficient implementation, documentation shortcuts that meet regulatory expectations, and methods to strengthen audit quality while managing resource constraints. Real-world case studies and scenarios will be used to illustrate common pitfalls and provide actionable guidance that practitioners can immediately apply in their engagements.
Designed for both public practice auditors and industry assurance professionals, this course reinforces the CPA’s role as a trusted, ethical, and forward-thinking professional in an environment of rapid change.
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This 2025 Assurance Update provides CPAs with the tools and insights needed to adapt effectively to the profession’s changing demands.
No advanced preparation or prerequisites are required for this course.
- Identify recent and upcoming assurance standards issued by the AICPA, PCAOB, and IAASB and explain their practical impact on engagements.
- Explore and apply effective audit strategies to address expanded fraud risk responsibilities and strengthen evaluation of internal controls.
- Explore and evaluate the emerging role of ESG and sustainability reporting in assurance, including regulatory developments and assurance readiness considerations.
- Recognize and incorporate technology-driven tools such as data analytics, AI, and blockchain into assurance procedures while recognizing associated risks.
- Explore how to strengthen audit documentation and professional skepticism to align with PCAOB inspection findings and best practices.
- Identify and implement practical, scalable solutions for adopting new standards in small, mid-sized, and large firm environments.
- Identfy and anticipate future assurance trends for 2026 and beyond, positioning themselves and their organizations for long-term success.
CPE Course
on_demand
Other
CPA, CMA, CFE, CIA, CRMA
Online
No advanced preparation or prerequisites are required for this course.

NASBA Sponsor Number: 109504
State of New York Sponsor Number: 002746
State of Texas Sponsor Number: 009890
Online
Online
No advanced preparation or prerequisites are required for this course.
Online
No advanced preparation or prerequisites are required for this course.
Online
No advanced preparation or prerequisites are required for this course.
Online
Online
No advanced preparation or prerequisites are required for this course.

Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Internal Auditor (CIA) CPE program.
Online
No advanced preparation or prerequisites are required for this course.

Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Risk Management Assurance (CRMA) CPE program.
Online
No advanced preparation or prerequisites are required for this course.
![]() | This activity, ID No. 19 ILL 000 has been approved for 1.0 Recertification Credit Hour(s) toward CPP recertification through the American Payroll Association (APA). Please make note of the Course Code on your CPP Recertification Log. For more information about certification or recertification, please visit the APA website at www.americanpayroll.org. |

This program has been approved for 12 Recertification Credit Hour(s) toward CPP recertification through the American Payroll Association (APA). For more information about certification or recertification, please visit the APA homepage at www.americanpayroll.org.
Online
No advanced preparation or prerequisites are required for this course.
![]() | This activity, ID No. 19 ILL 000 has been approved for 1.0 Recertification Credit Hour(s) toward CPP recertification through the American Payroll Association (APA). Please make note of the Course Code on your CPP Recertification Log. For more information about certification or recertification, please visit the APA website at www.americanpayroll.org. |

This program has been approved for 12 Recertification Credit Hour(s) toward RCH recertification through the American Payroll Association (APA). For more information about certification or recertification, please visit the APA homepage at www.americanpayroll.org.
On Demand/Online
No advanced preparation or prerequisites are required for this course.

Approved for up to 2.4 CTP/CCM recertification credits by the Association for Financial Professionals
On Demand/Online
No advanced preparation or prerequisites are required for this course.

Approved for up to 2.4 FP&A recertification credits by the Association for Financial Professionals
Online
No advanced preparation or prerequisites are required for this course.
| This activity, ID No. XXXXXX has been approved for #### CPE credit hours toward IRS Enrolled Agent (EA) continuing education requirements. In accordance with the standards set forth in Circular 230 section 10.6, CE credits have been granted based on a 50-minute hour. |
Online
Online
Online

Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Risk Management Assurance (CRMA) CPE program.
Online
Online
Online
No advanced preparation or prerequisites are required for this course.
![]() | This activity, ID No. XXXXXX has been approved for #### recertification credit hours toward SHRM-CP™ and SHRM-SCP™ recertification through the Society of Human Resource Management® (SHRM®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the Society for Human Resource Management website at www.shrm.org. |

Illumeo is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CP℠. This program is valid for 2 PDCs for the SHRM-CP℠. For more information about certification or recertification, please visit www.shrmcertification.org.
Online
No advanced preparation or prerequisites are required for this course.
![]() | This activity, ID No. XXXXXX has been approved for #### recertification credit hours toward SHRM-CP™ and SHRM-SCP™ recertification through the Society of Human Resource Management® (SHRM®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the Society for Human Resource Management website at www.shrm.org. |

Illumeo is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-SCP℠. This program is valid for 2 PDCs for the SHRM-SCP℠. For more information about certification or recertification, please visit www.shrmcertification.org.
Online
No advanced preparation or prerequisites are required for this course.
![]() | This activity, ID No. 000000 has been approved for 1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org. |

The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.
Online
No advanced preparation or prerequisites are required for this course.
![]() | This activity, ID No. 000000 has been approved for 1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org. |

The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.
Online
No advanced preparation or prerequisites are required for this course.
![]() | This activity, ID No. 000000 has been approved for 1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org. |

The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.
Online
No advanced preparation or prerequisites are required for this course.
![]() | This activity, ID No. 000000 has been approved for 1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org. |

The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.
Online
No advanced preparation or prerequisites are required for this course.
![]() | This activity, ID No. 000000 has been approved for 1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org. |

The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.
Online
No advanced preparation or prerequisites are required for this course.
![]() | This activity, ID No. 000000 has been approved for 1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org. |

The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.
Online
No advanced preparation or prerequisites are required for this course.
![]() | This activity, ID No. 000000 has been approved for 1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org. |

The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.


