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Going concern: What CPAs in audit and finance should know
The Journal of Accountancy is highlighting guidance on going concern assessments, a core duty for CPAs working in audit and finance. The piece reminds practitioners what they should know about evaluating whether an entity can continue operating, a question that carries significant weight in financial reporting and audit opinions.
Why now: Going concern evaluations remain a recurring professional responsibility for CPAs, likely renewed by current reporting-season scrutiny of companies' financial viability.
Journal of AccountancyCPAsAICPA
Evidence
- Going concern: What CPAs in audit and finance should know · Journal of Accountancy
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