See how accounting and auditing professionals can use AI to support research, engagement planning, risk assessment, workpaper development and data analysis. Demonstrations should focus on practical, cost-conscious workflows while addressing confidentiality, accuracy, professional judgment and the review of AI-generated information.

Explore how sole practitioners and CPAs in small firms can adapt to evolving accounting and auditing requirements while managing limited time, staffing and resources. The session will focus on practical approaches to staying current, determining which requirements apply, updating firm policies and engagement processes, documenting compliance, and using external resources and technology effectively without compromising quality.

Using controlled examples, see how generative AI can create convincing but fraudulent invoices, bank statements, contracts and other supporting records. Attendees will work through examples to identify inconsistencies and warning signs, explore practical verification techniques, and discuss the investigative, technological and professional judgment skills needed as AI-generated evidence becomes increasingly difficult to detect.