Some people absolutely fear change. Others, though, may view change as an opportunity to improve. In the accounting profession, change is happening quickly with the rise of new technologies such as blockchain and advanced data analytics, as well as the steady cadence of new accounting and auditing standards.
In the first half of 2019, a Statement on Auditing Standards as it applies to Employee Benefits Plan audits is about to be finalized — as I write this, the Financial Accounting Standards Board (FASB) is meeting to finalize the form and content of the report.
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