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US technical accounting guidance and financial reporting thought leadership produced by the EY US Professional Practice Group.
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    At EY US, we are bringing our bold vision for the future of audit to life, with quality at the center.

    Read the EY US 2025 audit quality report now.

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    Explore agentic AI’s potential, how it differs from traditional systems, and why strong governance is key to managing its unique risks and capabilities.

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    Survey shows organizations are highly focused on turning risk into resilience with governance and assessments. Read more.

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    Cyber and AI oversight disclosures: what companies shared in 2025

    Find out what Fortune 100 companies disclosed in 2025 about cyber and AI oversight.

    Pat Niemann

    Quarterly update for audit committees

    As audit committees prepare for quarterly meetings, we share an update on developments in financial reporting, risk management, accounting and disclosures.

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    How boards can enhance technology oversight to unlock potential

    Learn how corporate boards can enhance technology oversight

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